SB Financial (SBFG) 10-K 7 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 24, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	SB FINANCIAL GROUP, INC.
Trading Symbol	SBFG
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		7,003,063
Entity Public Float			$ 122.2
Amendment Flag	false
Entity Central Index Key	0000767405
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-36785
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
Auditor Firm ID	686
Auditor Name	FORVIS, LLP
Auditor Location	Indianapolis

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and due from banks	$ 27,817	$ 149,511
Interest bearing time deposits	2,131	2,643
Available-for-sale securities	238,780	263,259
Loans held for sale	2,073	7,472
Loans, net of unearned income	962,075	822,714
Allowance for loan losses	(13,818)	(13,805)
Premises and equipment, net	22,829	23,212
Federal Reserve and Federal Home Loan Bank Stock, at cost	6,326	5,303
Foreclosed assets and other assets held for sale, net	777	2,104
Interest receivable	4,091	2,920
Goodwill	23,239	23,191
Cash value of life insurance	28,870	17,867
Mortgage servicing rights	13,503	12,034
Other assets	16,940	12,429
Total assets	1,335,633	1,330,854
Deposits
Non interest bearing demand	256,799	247,044
Interest bearing demand	191,719	195,464
Savings	191,272	237,571
Money market	255,995	276,462
Time deposits	190,880	156,504
Total deposits	1,086,665	1,113,045
Repurchase agreements	14,923	15,320
Federal Home Loan Bank advances	60,000	5,500
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,594	19,546
Interest payable	769	299
Other liabilities	24,944	21,905
Total liabilities	1,217,205	1,185,925
Commitments & Contingent Liabilities
Shareholders’ Equity
Preferred stock, no par value; authorized 200,000 shares; 2022 - 0 shares outstanding, 2021 - 0 shares outstanding
Common stock, no par value; 2022 - 10,500,000 shares authorized, 8,525,375 shares issued; 2021 - 10,000,000 shares authorized, 8,180,712 shares issued	61,319	54,463
Additional paid-in capital	15,087	14,944
Retained earnings	101,966	99,716
Accumulated other comprehensive loss	(32,120)	(1,845)
Treasury stock, at cost; (2022 - 1,589,913 common shares; 2021 - 1,296,382 common shares)	(27,824)	(22,349)
Total shareholders’ equity	118,428	144,929
Total liabilities and shareholders’ equity	$ 1,335,633	$ 1,330,854

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
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)	$ 0	$ 0
Common stock, shares authorized	10,500,000	10,000,000
Common stock, shares issued	8,525,375	8,180,712
Treasury stock shares	1,589,913	1,296,382

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans
Taxable	$ 38,238	$ 37,959
Tax exempt	335	206
Securities
Taxable	5,798	3,386
Tax exempt	198	353
Total interest income	44,569	41,904
Interest Expense
Deposits	3,477	3,129
Repurchase agreements & other	39	42
Federal Home Loan Bank advance expense	515	188
Trust preferred securities expense	361	199
Subordinated debt expense	778	462
Total interest expense	5,170	4,020
Net Interest Income	39,399	37,884
Provision for loan losses		1,050
Net interest income after provision for loan losses	39,399	36,834
Noninterest Income
Wealth management fees	3,728	3,814
Customer service fees	3,378	3,217
Gain on sale of mortgage loans & OMSR	4,298	17,255
Mortgage loan servicing fees, net	2,964	2,940
Gain on sale of non-mortgage loans	566	158
Title insurance income	2,229	2,089
Other income	1,068	1,224
Total noninterest income	18,231	30,697
Noninterest Expense
Salaries and employee benefits	24,142	26,838
Net occupancy expense	2,993	3,048
Equipment expense	3,616	3,281
Data processing fees	2,510	2,579
Professional fees	3,214	3,027
Marketing expense	911	784
Telephone and communications	474	581
Postage and delivery expense	422	414
State, local and other taxes	1,082	1,175
Employee expense	613	663
Other expense	2,337	2,418
Total noninterest expense	42,314	44,808
Income before income tax	15,316	22,723
Provision for income taxes	2,795	4,446
Net Income	$ 12,521	$ 18,277
Basic earnings per common share (in Dollars per share)	$ 1.79	$ 2.58
Diluted earnings per common share (in Dollars per share)	$ 1.77	$ 2.56

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net income	$ 12,521	$ 18,277
Available for sale investment securities:
Gross unrealized holding (loss) arising in the period	(38,323)	(5,133)
Related tax benefit	8,048	1,078
Net effect on other comprehensive (loss)	(30,275)	(4,055)
Total comprehensive income (loss)	$ (17,754)	$ 14,222

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total
Balance at Dec. 31, 2020	$ 54,463	$ 14,845	$ 84,578	$ 2,210	$ (13,173)	$ 142,923
Net income			18,277			18,277
Other comprehensive loss				(4,055)		(4,055)
Dividends on common, per share amount			(3,139)			(3,139)
Restricted stock vesting		(344)			344
Repurchased stock shares					(9,520)	(9,520)
Stock based compensation expense		443				443
Balance at Dec. 31, 2021	54,463	14,944	99,716	(1,845)	(22,349)	144,929
Net income			12,521			12,521
Other comprehensive loss				(30,275)		(30,275)
Stock dividends on common share	6,856		(6,864)			(8)
Dividends on common, per share amount			(3,407)			(3,407)
Restricted stock vesting		(425)			425
Repurchased stock shares					(5,900)	(5,900)
Stock based compensation expense		568				568
Balance at Dec. 31, 2022	$ 61,319	$ 15,087	$ 101,966	$ (32,120)	$ (27,824)	$ 118,428

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Stock dividends on common	344,663
Dividends on common per share (in Dollars per share)	$ 0.48	$ 0.44
Repurchased stock	317,356	507,721

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Activities
Net Income	$ 12,521	$ 18,277
Items not requiring (providing) cash
Depreciation and amortization	2,196	2,262
Provision for loan losses		1,050
Expense of share-based compensation plan	568	443
Amortization of premiums and discounts on securities	897	1,236
Amortization of intangible assets	69	71
Amortization of originated mortgage servicing rights	1,749	3,885
Impairment (recovery) of mortgage servicing rights	(1,279)	(3,436)
Deferred income taxes	2,709	2,302
Proceeds from sale of loans held for sale	189,515	490,557
Originations of loans held for sale	(181,192)	(478,119)
Gain from sale of loans	(4,864)	(17,413)
Changes in
Interest receivable	(1,171)	879
Other assets	(2,014)	2,006
Interest payable & other liabilities	5,865	(6,743)
Net cash provided by operating activities	25,569	17,257
Investing Activities
Purchases of available-for-sale securities	(50,618)	(170,694)
Proceeds from maturities of interest bearing time deposits	512	3,180
Proceeds from maturities of available-for-sale securities	35,878	50,471
Net change in loans	(139,670)	48,503
Purchase of premises, equipment	(1,896)	(2,427)
Purchase of bank owned life insurance	(10,500)	(50)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(1,023)
Proceeds from sale of foreclosed assets	1,646	129
Acquisition, net of cash acquired (paid)		(1,100)
Net cash used in investing activities	(165,671)	(71,988)
Financing Activities
Net increase (decrease) in demand deposits, money market, interest checking & savings accounts	(60,756)	137,079
Net increase (decrease) in time deposits	34,376	(73,045)
Net decrease in securities sold under agreements to repurchase	(397)	(4,869)
Proceeds from Federal Home Loan Bank advances	232,000
Repayment of Federal Home Loan Bank advances	(177,500)	(2,500)
Stock repurchase plan	(5,900)	(9,520)
Dividends on common shares	(3,415)	(3,139)
Net cash provided by financing activities	18,408	63,552
Increase in cash and cash equivalents	(121,694)	8,821
Cash and cash equivalents, beginning of year	149,511	140,690
Cash and cash equivalents, end of year	27,817	149,511
Supplemental cash flow information
Interest paid	4,700	4,337
Income taxes paid		4,230
Supplemental non-cash disclosure
Recognition of right-of-use lease assets		318
Transfer of loans to foreclosed assets	322	1,687
Stock dividends declared and paid	$ 6,856

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Organization and Summary of Significant Accounting Policies	Note 1: Organization and Summary of Significant Accounting Policies Organization and Nature of Operations SB Financial Group, Inc. (the “Company”) is a financial holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, The State Bank and Trust Company (“State Bank”), SBFG Title, LLC dba Peak Title Agency (“SBFG Title”), SB Captive, Inc. (“SB Captive”), RFCBC, Inc. (“RFCBC”), Rurbanc Data Services, Inc. dba RDSI Banking Systems (“RDSI”), and Rurban Statutory Trust II (“RST II”). State Bank owns all the outstanding stock of Rurban Mortgage Company (“RMC”) and State Bank Insurance, LLC (“SBI”). The Company is primarily engaged in providing a full range of banking and wealth management services to individual and corporate customers primarily located in Ohio, Indiana, and Michigan. The Company is subject to competition from other financial institutions in its market areas. The Company is regulated by certain federal and state agencies and undergoes periodic examinations by those regulatory authorities. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company, State Bank, SBFG Title, SB Captive, RFCBC, RDSI, RMC, RST II, and SBI. All significant intercompany accounts and transactions were eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, loan servicing rights, and fair value of financial instruments. Cash Equivalents The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. At December 31, 2022 and 2021, cash equivalents consisted primarily of interest-bearing and noninterest bearing demand deposit balances held by correspondent banks. At December 31, 2022, the Company’s correspondent cash accounts exceeded federally insured limits by $1.6 million. Additionally, the Company had approximately $9.8 million of cash held by the FRB and the FHLB, which is not federally insured. Securities Available-for-sale securities, which include any debt security for which the Company has no immediate plan to sell but which may be sold in the future, are carried at fair value. Unrealized gains and losses are recorded, net of related income tax effects, in other comprehensive income. Amortization of premiums and accretion of discounts are recorded as interest income from securities. Realized gains and losses are recorded as net security gains (losses). Gains and losses on sales of securities are determined on the specific-identification method. For debt securities with fair value below carrying value when the Company does not intend to sell the debt security, and it is more likely than not the Company will not have to sell the security before recovery of its cost basis, the Company recognizes the credit component of an other-than-temporary impairment of the debt security in earnings and the remaining portion in other comprehensive income. Mortgage Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income. The Company utilizes third-party hedges to minimize the impact of interest rate risk fluctuations, and their impact is realized through noninterest income. Loans 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, loans are placed on nonaccrual status not later than 90 days past due. Past due status is based on the contractual terms of the loan. 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. Allowance for Loan Losses 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 non-classified 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 on the historical loss or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that the Company 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 a loan moves 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, individual consumer and residential loans are not separately identified for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower. Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method for buildings and equipment over the estimated useful lives of the assets. Leasehold improvements are capitalized and depreciated using the straight-line method over the terms of the respective leases. Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset’s cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long- lived asset exceeds its fair value. Federal Reserve Bank and Federal Home Loan Bank Stock FRB and FHLB stock are required investments for institutions that are members of the FRB and FHLB systems. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment. Foreclosed Assets and Other Assets Held for Sale Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of the carrying amount or the fair value less cost to sell. Revenue and expenses from operations related to foreclosed assets and changes in the valuation allowance are included in net income or expense from foreclosed assets. Goodwill Goodwill is tested for impairment annually. If the implied fair value of goodwill is lower than its carrying amount, goodwill impairment is indicated and goodwill is written down to its implied fair value. Core Deposits and Other Intangibles Intangible assets are being amortized on a straight-line basis over weighted-average periods ranging from one to eight years. Such assets are periodically evaluated as to the recoverability of their carrying value. Purchased software is being amortized using the straight-line method over periods ranging from one to three years. Derivatives 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 are entered into in order to 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 the 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 the derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. For exchange-traded contracts, fair value is based on quoted market prices. For non-exchange traded contracts, fair value is based on dealer quotes, pricing models, discounted cash flow methodologies or similar techniques for which the determination of fair value may require significant management judgment or estimation. Mortgage Servicing Rights Mortgage servicing assets are recognized separately when rights are acquired through purchase or through sale of financial assets. Under the servicing assets and liabilities accounting guidance, (Accounting Standards Codification “ASC” 806-50), servicing rights from the sale or securitization of loans originated by the Company are initially measured at fair value at the date of transfer. The Company subsequently measures each class of servicing asset using the amortization method. Under the amortization method, servicing rights are amortized in proportion to and over the period of estimated net servicing income. The amortized assets are assessed for impairment based on fair value at each reporting date. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost of service, the discount rate, the custodial earning rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. These variables change from quarter to quarter as market conditions and projected interest rates change, and may have an adverse impact on the value of the mortgage servicing right and may result in a reduction to noninterest income. Each class of separately recognized servicing assets subsequently measured using the amortization method is evaluated and measured for impairment. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the carrying amount of the servicing assets for that tranche. The valuation allowance is adjusted to reflect changes in the measurement of impairment after the initial measurement of impairment. Changes in valuation allowances are reported with “Mortgage loan servicing fees, net” in the income statement. Fair value in excess of the carrying amount of servicing assets for that stratum is not recognized. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Share-Based Employee Compensation Plan At December 31, 2022 and 2021, the Company had a share-based employee compensation plan (see Note 18 to the Consolidated Financial Statements). Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before the maturity or the ability to unilaterally cause the holder to return specific assets. Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance (ASC 740). The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the term “upon examination” also includes resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. The Company files consolidated income tax returns with its subsidiaries. With a few exceptions, the Company is no longer subject to U.S. Federal, State and Local examinations by tax authorities for the years before 2019. As of December 31, 2022, the Company had no uncertain income tax positions. Treasury Shares Treasury stock is stated at cost. Cost is determined by the weighted-average cost method. Earnings Per Share Earnings per common share is computed using the two-class method. Basic earnings per share represent income available to common shareholders divided by the weighted-average number of common shares outstanding during each period. Diluted earnings per share reflect additional potential common shares that may be issued by the Company related solely to outstanding stock options or awards which are determined using the treasury stock method. Treasury stock shares are not deemed outstanding for earnings per share calculations. Comprehensive Income (Loss) Comprehensive income (loss) consists of net income and other comprehensive income, net of applicable income taxes. Other comprehensive income includes unrealized appreciation (depreciation) on available- for-sale securities. AOCI consists solely of the cumulative unrealized gains and losses on available-for-sale securities net of income tax. Subordinated Debt At December 31, 2022, the Company had subordinated debt obligations of $20.0 million related to its 3.65% Fixed to Floating Rate Subordinated Notes due 2031, which were issued and sold by the Company on May 27, 2021. The Subordinated Notes were issued in order to provide additional funds for various corporate obligations of the Company, including share buybacks, acquisition costs and organic asset growth (see Note 13 to the Consolidated Financial Statements). Revenue Recognition The Company recognizes revenues as they are earned based on contractual terms, as transactions occur, or services are provided and collectability is reasonably assured. The Company’s principal source of revenue is interest income from loans and leases and investment securities. The Company also earns noninterest income from various banking and financial services offered through State Bank. Interest income is the largest source of revenue for the Company and is primarily recognized on an accrual basis. Noninterest income is earned through a variety of financial and transaction services provided to corporate and consumer clients such as trust and wealth advisory, deposit account, debit card, mortgage banking and title insurance. 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 for fiscal years 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. 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 has the potential 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. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019. However, on October 16, 2019, the FASB voted to defer the effective date for ASC 326, Financial Instruments – Credit Losses The Company established a committee and engaged an outside consultant to assist in the transition to the new standard. Specific loan level history was incorporated into the model and the Company is comfortable with the assumptions related to each loan product type. The Company expects to recognize a one-time cumulative effect adjustment (increase) to the allowance for credit losses between $1.0 million and $2.0 million upon adoption as of January 1, 2023. In addition, the Company expects to establish a related reserve for unfunded commitments of between $1.0 million and $2.0 million as of January 1, 2023. ASU No. 2022-02: Financial Instruments – Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures This guidance was issued in March 2022 to enhance the disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulties. The amendments in this update require that an entity evaluate whether the modification represents a new loan or a continuation of an existing loan. The guidance is effective beginning after December 15, 2022. The impact of this new guidance should not have a material impact on the Company’s consolidated financial statements. 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. However, a deferral of the implementation of the Reference Rate Reform was issued in December of 2022, which extends the implementation to December 31, 2024. 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 to the consolidated financial statements.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Note 2: Earnings Per Share Earnings per common share (“EPS”) is computed using the two-class method. Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the applicable period, excluding participating securities. Participating securities include non-vested restricted stock awards. Non-vested restricted stock awards are considered participating securities to the extent the holders of these securities receive non-forfeitable dividends at the same rate as holders of common shares. Diluted earnings per common share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of stock compensation using the treasury stock method. EPS for the years ended December 31, 2022 and 2021 is computed as follows: Twelve Months Ended ($ and outstanding shares in thousands - except per share data) 2022 2021 Net Income $ 12,521 $ 18,277 Less net income allocated to participating securities 27 21 Net income allocated to common shares $ 12,494 $ 18,256 Weighted average shares outstanding for basic earnings per share 7,005 7,083 Average participating securities 37 47 Weighted average shares outstanding for diluted earnings per share 7,042 7,130 Basic earnings per common share $ 1.79 $ 2.58 Diluted earnings per common share $ 1.77 $ 2.56 There were no anti-dilutive shares in 2022 or 2021. On January 10, 2022, the Company announced that its board of directors had declared a 5 percent common stock dividend payable on February 4, 2022, to shareholders of record as of January 21, 2022. Holders of the Company’s common shares as of the record date received one additional common share for every twenty common shares held on the record date. No fractional shares were issued, and shareholders received cash for such fractional interests based on the closing price of $19.89 of the Company’s common shares on the record date. Had the 5 percent common stock dividend been included in the Company’s 2021 financial statements, common shares outstanding would have increased by approximately 345,000 and diluted earnings per share, assuming the shares were outstanding for the entire year would have decreased by $0.11 per share. On January 25, 2022, the Company filed a Certificate of Amendment with the Ohio Secretary of State to amend Article FIRST of its Amended Articles of Incorporation to increase the authorized number of common shares, without par value, of the Company from 10,000,000 to 10,500,000.The addition of these authorized shares did not have a material impact on the Company’s consolidated financial statements.

Available-for-Sale Securities

Available-for-Sale Securities	12 Months Ended
	Dec. 31, 2022
Available-for-Sale Securities [Abstract]
Available-for-Sale Securities	Note 3: Available-for-Sale Securities The amortized cost and appropriate fair values, together with gross unrealized gains and losses, of available-for-sale securities are as follows: Gross Gross ($ in thousands) Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2022: U.S. Treasury and Government agencies $ 7,636 $ - $ (872 ) $ 6,764 Mortgage-backed securities 241,741 4 (35,910 ) 205,835 State and political subdivisions 12,862 10 (1,769 ) 11,103 Other corporate securities 17,200 - (2,122 ) 15,078 Totals $ 279,439 $ 14 $ (40,673 ) $ 238,780 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2021: U.S. Treasury and Government agencies $ 8,986 $ 135 $ (16 ) $ 9,105 Mortgage-backed securities 231,057 614 (3,537 ) 228,134 State and political subdivisions 12,352 536 (9 ) 12,879 Other corporate securities 13,200 2 (61 ) 13,141 Totals $ 265,595 $ 1,287 $ (3,623 ) $ 263,259 The amortized cost and fair value of securities available-for-sale at December 31, 2022, by contractual maturity, are shown below. Expected maturities 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 $ 1,092 $ 1,080 Due after one year through five years 1,882 1,814 Due after five years through ten years 25,490 22,470 Due after ten years 9,234 7,581 37,698 32,945 Mortgage-backed securities 241,741 205,835 Totals $ 279,439 $ 238,780 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $53.9 million at December 31, 2022, and $54.2 million at December 31, 2021. Securities delivered for repurchase agreements (not included above) were $17.8 million at December 31, 2022 and $23.6 million at December 31, 2021. There were no realized gains or losses on available-for-sale securities in 2022 and 2021. Certain investments in debt securities are reported in the financial statements at an amount less than their historical cost. There were 144 securities and 65 securities reported with amounts less than their historical value at December 31, 2022 and 2021, respectively. Total fair value of these investments were $235.5 million and $214.2 million at December 31, 2022 and 2021, respectively, which was approximately 99 percent and 81 percent, respectively, of the Company’s available-for-sale investment portfolio. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Should the impairment of any of these securities become other than temporary, the cost basis of the investment will be reduced and the resulting loss recognized in net income in the period the other-than- temporary impairment is identified. The following tables present securities with unrealized losses at December 31, 2022 and 2021: ($ in thousands) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ 3,788 $ (452 ) $ 2,974 $ (420 ) $ 6,762 $ (872 ) Mortgage-backed securities 52,351 (5,234 ) 153,055 (30,676 ) 205,406 (35,910 ) State and political subdivisions 7,461 (1,370 ) 1,268 (399 ) 8,729 (1,769 ) Other corporate securities 12,015 (1,736 ) 2,564 (386 ) 14,579 (2,122 ) Totals $ 75,615 $ (8,792 ) $ 159,861 $ (31,881 ) $ 235,476 $ (40,673 ) Less than 12 Months 12 Months or Longer Total December 31, 2021 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ 3,397 $ (16 ) $ - $ - $ 3,397 $ (16 ) Mortgage-backed securities 183,727 (2,856 ) 18,566 (681 ) 202,293 (3,537 ) State and political subdivisions 1,673 (9 ) - - 1,673 (9 ) Other corporate securities 6,889 (61 ) - - 6,889 (61 ) Totals $ 195,686 $ (2,942 ) $ 18,566 $ (681 ) $ 214,252 $ (3,623 ) The unrealized loss on the securities portfolio increased by $37.1 million as of December 31, 2022, from the prior year. Management reviews these securities on a quarterly basis and has determined that no impairment exists. 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. When the Company does not intend to sell a debt security, and it is more likely than not the Company will not have to sell the security before recovery of its cost basis, it recognizes the credit component of an other- than-temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income (loss).

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Loans and Allowance for Loan Losses	Note 4: Loans and Allowance for Loan Losses The following tables present the categories of loans at December 31, 2022 and 2021: Total Loans Nonaccrual Loans ($ in thousands) December 2022 December 2021 December 2022 December 2021 Commercial & industrial $ 128,090 $ 122,250 $ 114 $ 143 Commercial real estate - owner occupied 110,848 118,891 - 88 Commercial real estate - nonowner occupied 301,787 262,277 210 466 Agricultural 64,388 57,403 - - Residential real estate 291,512 206,424 3,020 2,484 Home equity line of credit (HELOC) 45,061 41,682 310 464 Consumer 19,944 13,474 28 7 Total loans $ 961,630 $ 822,401 $ 3,682 $ 3,652 Net deferred costs (fees) $ 445 $ 313 Total loans, net deferred costs (fees) $ 962,075 $ 822,714 Allowance for loan losses $ (13,818 ) $ (13,805 ) The Company makes commercial, agri-business, consumer and residential loans to customers throughout its defined market area. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements, including commercial paper, bond financing and similar transactions. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Listed below is a summary of loan commitments, unused lines of credit and standby letters of credit as of December 31, 2022 and 2021. ($ in thousands) 2022 2021 Loan commitments and unused lines of credit $ 221,668 $ 219,618 Standby letters of credit 1,336 2,060 Totals $ 223,004 $ 221,678 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, Home Equity Line of Credit (“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 balance of the allowance for loan and lease losses (“ALLL”) and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2022 and 2021: ($ in thousands) Commercial Commercial Agricultural Residential Consumer Total Beginning balance $ 1,890 $ 6,781 $ 599 $ 3,515 $ 1,020 $ 13,805 Charge offs - - - - (34 ) (34 ) Recoveries - - - - 47 47 Provision (227 ) (501 ) 12 923 (207 ) - Ending balance $ 1,663 $ 6,280 $ 611 $ 4,438 $ 826 $ 13,818 December 31, 2022 Commercial Commercial Agricultural Residential Consumer Total Allowance: Ending balance: individually evaluated for impairment $ - $ - $ - $ 138 $ 2 $ 140 Ending balance: collectively evaluated for impairment $ 1,663 $ 6,280 $ 611 $ 4,300 $ 824 $ 13,678 Totals $ 1,663 $ 6,280 $ 611 $ 4,438 $ 826 $ 13,818 Loans: Ending balance: individually evaluated for impairment $ 204 $ 347 $ - $ 2,863 $ 114 $ 3,528 Ending balance: collectively evaluated for impairment $ 127,886 $ 412,288 $ 64,388 $ 288,649 $ 64,891 $ 958,102 Totals $ 128,090 $ 412,635 $ 64,388 $ 291,512 $ 65,005 $ 961,630 ($ in thousands) Commercial Commercial Agricultural Residential Consumer Total Beginning balance $ 3,074 $ 5,451 $ 496 $ 2,534 $ 1,019 $ 12,574 Charge offs - - - (43 ) (93 ) (136 ) Recoveries 227 - - 49 41 317 Provision (credit) (1,411 ) 1,330 103 975 53 1,050 Ending balance $ 1,890 $ 6,781 $ 599 $ 3,515 $ 1,020 $ 13,805 December 31, 2021 Commercial Commercial Agricultural Residential Consumer Total Allowance: Ending balance:individually evaluated for impairment $ - $ 10 $ - $ 120 $ 3 $ 133 Ending balance: collectively evaluated for impairment $ 1,890 $ 6,771 $ 599 $ 3,395 $ 1,017 $ 13,672 Totals $ 1,890 $ 6,781 $ 599 $ 3,515 $ 1,020 $ 13,805 Loans: Ending balance: individually evaluated for impairment $ 118 $ 354 $ - $ 2,307 $ 135 $ 2,914 Ending balance: collectively evaluated for impairment $ 122,132 $ 380,814 $ 57,403 $ 204,117 $ 55,021 $ 819,487 Totals $ 122,250 $ 381,168 $ 57,403 $ 206,424 $ 55,156 $ 822,401 Credit Risk Profile The Company categorizes loans into risk categories (loan grades) 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 $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (grade 5): Substandard (grade 6): Doubtful (grade 7): Loss (grade 8): The following tables present the credit risk profile of the Company’s loan portfolio based on rating category as of December 31, 2022 and 2021: ($ in thousands) December 31, 2022 Commercial Commercial Commercial Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 127,424 $ 107,918 $ 296,518 $ 64,388 $ 288,172 $ 44,751 $ 19,915 $ 949,086 Special Mention (5) 394 2,930 4,899 - - - - 8,223 Substandard (6) 158 - 160 - 3,316 310 29 3,973 Doubtful (7) 114 - 210 - 24 - - 348 Loss (8) Total Loans $ 128,090 $ 110,848 $ 301,787 $ 64,388 $ 291,512 $ 45,061 $ 19,944 $ 961,630 December 31, 2021 Commercial Commercial Commercial Agricultural Residential HELOC Consumer Total Pass (1 - 4) $ 121,285 $ 111,232 $ 253,269 $ 57,403 $ 203,295 $ 41,218 $ 13,467 $ 801,169 Special Mention (5) 659 7,571 5,694 - - - - 13,924 Substandard (6) 188 - 2,848 - 3,102 464 7 6,609 Doubtful (7) 118 88 466 - 27 - - 699 Loss (8) - - - - - - - - Total Loans $ 122,250 $ 118,891 $ 262,277 $ 57,403 $ 206,424 $ 41,682 $ 13,474 $ 822,401 The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. The Company uses a five-year average of historical losses for the general component of the allowance for loan loss calculation. No significant changes were made to the loan risk grading system definitions and allowance for loan loss methodology during the periods presented. The following tables present the Company’s loan portfolio aging analysis as of December 31, 2022 and 2021: ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past Total Loans December 31, 2022 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 127,845 $ 128,090 Commercial real estate - owner occupied - - - - 110,848 110,848 Commercial real estate - nonowner occupied 114 - 32 146 301,641 301,787 Agricultural - - - - 64,388 64,388 Residential real estate 98 411 1,287 1,796 289,716 291,512 HELOC 98 24 138 260 44,801 45,061 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,074 $ 961,630 30-59 Days 60-89 Days Greater Than Total Past Total Loans December 31, 2021 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 166 $ 25 $ 118 $ 309 $ 121,941 $ 122,250 Commercial real estate - owner occupied - - 88 88 118,803 118,891 Commercial real estate - nonowner occupied 221 233 246 700 261,577 262,277 Agricultural - - - - 57,403 57,403 Residential real estate 265 716 1,344 2,325 204,099 206,424 HELOC 53 80 248 381 41,301 41,682 Consumer 20 14 7 41 13,433 13,474 Total Loans $ 725 $ 1,068 $ 2,051 $ 3,844 $ 818,557 $ 822,401 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 that the Company 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 a Troubled Debt Restructure (“TDR”) 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 activity for the twelve months ended December 31, 2022 and 2021: ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2022 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 347 825 - 1,350 94 Agricultural - - - - - Residential real estate 1,491 1,558 - 1,793 65 HELOC 68 68 85 4 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied - - - - - Agricultural - - - - - Residential real estate 1,372 1,372 138 1,424 43 HELOC 46 46 2 51 2 Consumer - - - - - Totals: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 347 $ 825 $ - $ 1,350 $ 94 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,863 $ 2,930 $ 138 $ 3,217 $ 108 HELOC $ 114 $ 114 $ 2 $ 136 $ 6 Consumer $ - $ - $ - $ - $ - ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2021 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 118 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied 88 88 - 88 - Commercial real estate - nonowner occupied 223 223 - 357 28 Agricultural - - - - - Residential real estate 1,391 1,458 - 1,663 60 HELOC 33 33 41 2 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 43 173 10 173 - Agricultural - - - - - Residential real estate 916 916 120 933 20 HELOC 102 102 3 124 5 Consumer - - - - - Totals: Commercial & industrial $ 118 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied $ 88 $ 88 $ - $ 88 $ - Commercial real estate - nonowner occupied $ 266 $ 396 $ 10 $ 530 $ 28 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,307 $ 2,374 $ 120 $ 2,596 $ 80 HELOC $ 135 $ 135 $ 3 $ 165 $ 7 Consumer $ - $ - $ - $ - $ - 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 Loans (TDRs) 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. 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 debt. The Company also may grant interest rate concessions for a limited timeframe on a case by case basis. ● Amortization or maturity date change beyond what the collateral supports, including a change 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. There were no new TDRs during the period ended December 31, 2022. The following table represents new TDR activity for the twelve months ended December 31, 2021. ($ in thousands) Number of Pre- Post 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. The Company was an active participant in the PPP initiative as detailed in the discussion of financial results for 2021. The Company originated approximately 1,100 loans with a total balance of $111.4 million. As of December 31, 2022, only one PPP loan remained outstanding. Fees for PPP loan originations totaled $4.9 million, of which $0.1 million and $3.4 million were taken into income during 2022 and 2021, respectively. Related Party Loans Loans to directors and their related interests, including loans to companies for which directors are principal owners and executive officers are presented in the following table at December 31: ($ in thousands) 2022 2021 Balance at beginning of period $ 521 $ 1,164 Effect of change in compostioin of directors and executive officers 112 - New Term Loans - - Repayment of term loans (53 ) (46 ) Changes in balances of revolving lines of credit (59 ) (597 ) Balance at end of period $ 521 $ 521

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Premises and Equipment	Note 5: Premises and Equipment Major classifications of premises and equipment stated at cost were as follows at December 31: ($ in thousands) 2022 2021 Land $ 3,563 $ 3,549 Buildings and improvements 27,699 27,475 Equipment 14,315 13,398 Construction in process 879 655 46,456 45,077 Less accumulated depreciation (23,627 ) (21,865 ) Net premises and equipment $ 22,829 $ 23,212

Goodwill and Intangibles

Goodwill and Intangibles	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangibles	Note 6: Goodwill and Intangibles On December 31, 2021, the Company purchased an Ohio based title agency resulting in approximately $1.1 million in goodwill. The balance of goodwill as of December 31, 2022 and December 31, 2021 was $23.2 million and $23.2 million, respectively. Twelve Months Twelve Months ($ in thousands) Carrying Amount Carrying Amount Beginning balance $ 23,191 $ 22,091 Acquired goodwill - 1,100 Measurement period adjustments 48 - Ending balance $ 23,239 $ 23,191 Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. Goodwill is tested on the last day of the last quarter of each calendar year. At December 31, 2022, the Company elected to perform a qualitative assessment to determine if it was more likely than not that the fair value of the reporting unit exceeded its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment. Carrying basis and accumulated amortization of intangible assets were as follows at December 31: 2022 2021 Gross Carrying Accumulated Gross Carrying Accumulated ($ in thousands) Amount Amortization Amount Amortization Core deposits intangible $ 660 $ (170 ) $ 660 $ (104 ) Customer relationship intangible 200 (176 ) 200 (173 ) Banking intangibles $ 860 $ (346 ) $ 860 $ (277 ) Amortization expense for intangibles for the years ended December 31, 2022 and 2021 was $0.07 million and $0.07 million, respectively. Estimated amortization expense for each of the following five years is immaterial.

Mortgage Banking and Servicing

Mortgage Banking and Servicing Rights	12 Months Ended
	Dec. 31, 2022
Mortgage Servicing Rights [Abstract]
Mortgage Banking and Servicing Rights	Note 7: Mortgage Banking and 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 $1.4 billion and $1.4 billion at December 31, 2022 and 2021, respectively. Contractually specified servicing fees of approximately $3.2 million and $3.1 million were included in mortgage loan servicing fees in the consolidated income statement for the years ended December 31, 2022 and 2021, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance at December 31: ($ in thousands) 2022 2021 Carrying amount, beginning of year $ 12,034 $ 7,759 Mortgage servicing rights capitalized during the year 1,939 4,724 Mortgage servicing rights amortization during the year (1,749 ) (3,885 ) Net change in valuation allowance 1,279 3,436 Carrying amount, end of year $ 13,503 $ 12,034 Valuation allowance: Beginning of year $ 1,456 $ 4,892 Increase (reduction) (1,279 ) (3,436 ) End of year $ 177 $ 1,456 Fair value, beginning of period $ 12,629 $ 7,759 Fair value, end of period $ 15,754 $ 12,629

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Note 8: Derivative Financial Instruments 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. 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 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 at December 31: 2022 2021 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,477 $ 5,538 $ 84,733 $ 3,655 IRLCs - - 21,391 22 Forward contracts 5,500 26 - - Total contracts $ 71,977 $ 5,564 $ 106,124 $ 3,677 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,477 $ (5,538 ) $ 84,733 $ (3,655 ) Forward contracts - - 25,000 (32 ) IRLCs 3,268 (20 ) - - Total contracts $ 69,745 $ (5,558 ) $ 109,733 $ (3,687 ) 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 twelve months ended December 31, 2022 and 2021. Amount of gain (loss) Statement of income classification 2022 2021 ($ in thousands) Interest rate swap contracts Other income $ 19 $ 242 IRLCs Gain on sale of mortgage loans & OMSR (42 ) (256 ) Forward contracts Gain on sale of mortgage loans & OMSR 57 233 The following table shows the offsetting of financial assets and derivative assets at December 31, 2022 and 2021. Gross Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) recognized balance balance Financial Cash collateral Net amount December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058 December 31, 2021 Interest rate swaps $ 3,746 $ 91 $ 3,655 $ - $ - $ 3,655 The following table shows the offsetting of financial liabilities and derivative liabilities at December 31, 2022 and 2021. Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) recognized balance balance Financial Cash collateral Net amount December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538 December 31, 2021 Interest rate swaps $ 3,746 $ 91 $ 3,655 $ - $ 6,906 $ (3,251 )

Interest-Bearing Deposits

Interest-Bearing Deposits	12 Months Ended
	Dec. 31, 2022
Interest-Bearing Deposits [Abstract]
Interest-Bearing Deposits	Note 9: Interest-Bearing Deposits Interest-bearing time deposits in denominations of $250,000 or more totaled $23.4 million on December 31, 2022 and $13.8 million on December 31, 2021. Certificates of deposit obtained from brokers totaled At December 31, 2022, the scheduled maturities of time deposits were as follows: ($ in thousands) 2023 $ 123,829 2024 23,877 2025 37,276 2026 3,438 2027 2,278 Thereafter 182 Total $ 190,880 Included in time deposits at December 31, 2022 and 2021 were $58.0 million and $55.6 million, respectively, of deposits which were obtained through the Certificate of Deposit Account Registry Service (“CDARS”). This service allows deposit customers to maintain fully insured balances in excess of the $250,000 FDIC limit without the inconvenience of having multi-banking relationships. Under the reciprocal program that the Company is currently participating in, customers agree to allow their deposits to be placed with other participating banks in the CDARS program in insurable amounts under $250,000. In exchange, other banks in the program agree to place their deposits with the Company also in insurable amounts under $250,000. Deposits of directors and their associates, including deposits of companies for which directors are principal owners and executive officers were $7.0 million and $3.9 million at December 31, 2022 and 2021, respectively.

Short-Term Borrowings

Short-Term Borrowings	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Short-Term Borrowings	Note 10: Short-Term Borrowings ($ in thousands) 2022 2021 Securities Sold Under Repurchase Agreements $ 14,923 $ 15,320 The Company has retail repurchase agreements to facilitate cash management transactions with commercial customers. These obligations were secured by agency securities of $5.4 million and $8.4 million for 2022 and 2021, respectively, and mortgage-backed securities of $12.4 million and $15.2 million for 2022 and 2021, respectively. The collateral is held at the FHLB and has maturities from 2025 through 2061. At December 31, 2022, these repurchase agreements totaled $14.9 million. The maximum amount of outstanding agreements at any month end during 2022 and 2021 totaled $30.9 million and $34.2 million, respectively, and the monthly average of such agreements totaled $20.3 million and $22.8 million during 2022 and 2021, respectively. The repurchase agreements mature within one month. The Company has borrowing capabilities at the Federal Reserve Discount Window (“Discount Window”) by pledging either securities or loans as collateral. As of December 31, 2022, there was no collateral pledged or borrowings drawn at the Discount Window. At December 31, 2022 and 2021, the Company had $56.0 million and $41.0 million in federal funds lines, of which none were drawn.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances	12 Months Ended
	Dec. 31, 2022
Interest-Bearing Deposits [Abstract]
Federal Home Loan Bank Advances	Note 11: Federal Home Loan Bank Advances The FHLB advances were secured by $206.0 million in mortgage loans at December 31, 2022. Advances consisted of fixed and variable interest rates from 3.32 to 4.53 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at December 31, 2022, were: ($ in thousands) Debt 2023 60,000 Total $ 60,000

Trust Preferred Securities

Trust Preferred Securities	12 Months Ended
	Dec. 31, 2022
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 currently based upon the 3-month LIBOR plus 1.80 percent and are included in interest expense in the consolidated financial statements. The issuers of these securities have proposed Secured Overnight Financing Rate (“SOFR”) as a replacement rate for the LIBOR-based interest rate and will amend the documents governing the securities prior to LIBOR cessation. 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 December 31, 2022 and 2021 was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	12 Months Ended
	Dec. 31, 2022
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.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 14: Income Taxes The provision for income taxes includes these components: For The Year Ended ($ in thousands) 2022 2021 Taxes currently payable $ 86 $ 2,144 Deferred provision 2,709 2,302 Income tax expense $ 2,795 $ 4,446 A reconciliation of income tax expense at the statutory rate to the Company’s actual income tax expense is shown below: For The Year Ended ($ in thousands) 2022 2021 Computed at the statutory rate (21%) $ 3,216 $ 4,772 Increase (decrease) resulting from Tax exempt interest (111 ) (85 ) BOLI income (106 ) (60 ) Sec. 831(b) election (199 ) (183 ) Other (5 ) 2 Actual tax expense $ 2,795 $ 4,446 The tax effects of temporary differences related to deferred taxes shown on the balance sheets are: For The Year Ended ($ in thousands) 2022 2021 Deferred tax assets Allowance for loan losses $ 2,902 $ 2,899 Unrealized losses on available-for-sale securities 8,538 491 Capitalized research and development costs 117 - Accrued bonus 142 281 Net operating loss 5,410 - Other 854 703 17,963 4,374 Deferred tax liabilities Depreciation (1,117 ) (1,242 ) Mortgage servicing rights (2,836 ) (2,546 ) Purchase accounting adjustments (1,598 ) (1,619 ) Prepaids (527 ) (477 ) Net deferred loan costs (93 ) (66 ) Section 475 MTM (8,538 ) (491 ) FHLB stock dividends (271 ) (288 ) (14,980 ) (6,729 ) Net deferred tax asset (liability) $ 2,983 $ (2,355 )

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 15: Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive income (loss) represents reclassifications out of unrealized gains and losses on available-for-sale securities net of income tax. There were no reclassifications for the years ending December 31, 2022 and 2021.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2022
Regulatory Matters [Abstract]
Regulatory Matters	Note 16: Regulatory Matters As of December 31, 2022, based on its call report computations, State Bank was classified as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, State Bank must maintain capital ratios as set forth in the table below. There are no conditions or events since December 31, 2022 that management believes have changed State Bank’s capital classification. State Bank’s actual capital amounts and ratios are presented in the following table. Capital levels are presented for State Bank only as the Company is exempt from quarterly reporting at the holding company level: Actual For Capital Adequacy To Be Well Capitalized ($ in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Tier I Capital to average assets $ 146,678 11.06 % $ 53,069 4.0 % $ 66,336 5.0 % Tier I Common equity capital to risk-weighted assets 146,678 13.42 % 49,200 4.5 % 71,067 6.5 % Tier I Capital to risk-weighted assets 146,678 13.42 % 65,600 6.0 % 87,466 8.0 % Total Risk-based capital to risk-weighted assets 160,346 14.67 % 87,466 8.0 % 109,333 10.0 % As of December 31, 2021 Tier I Capital to average assets $ 133,202 10.18 % $ 52,324 4.0 % $ 65,405 5.0 % Tier I Common equity capital to risk-weighted assets 133,202 13.94 % 42,986 4.5 % 62,090 6.5 % Tier I Capital to risk-weighted assets 133,202 13.94 % 57,314 6.0 % 76,419 8.0 % Total Risk-based capital to risk-weighted assets 145,165 15.20 % 76,419 8.0 % 95,523 10.0 % The above minimum capital requirements exclude the capital conservation buffer required to avoid limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers. The capital conservation buffer was 2.50 percent at December 31, 2022 and the Company still would have met the minimum capital requirements when the capital buffer is considered. The net unrealized gain or loss on available-for-sale securities is not included in computing regulatory capital. Management believes as of December 31, 2022, State Bank met all capital adequacy requirements to which they are subject.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
Employee Benefits	Note 17: Employee Benefits The Company has a share-based incentive compensation plan that permits the grant of stock options, restricted stock and other share-based awards to employees, directors and advisory board members of the Company and its subsidiaries. In addition, the Company has instituted a long-term incentive program, with the objective of rewarding senior management with restricted shares of the Company (see Note 18 to the Consolidated Financial Statements). The Company has a retirement savings 401(k) plan covering substantially all employees. The Company provides a safe harbor matching contribution equal to 100% of an employees’ salary deferral amounts up to 4% of the employees’ eligible compensation. Employees are immediately vested in their voluntary contributions and in any Company safe harbor matching contributions. Any discretionary contribution made by the Company is fully vested after three years of credited service. Employer contributions charged to expense for 2022 and 2021 were $0.7 million and $0.7 million, respectively. Also, the Company has Supplemental Executive Retirement Plan (“SERP”) Agreements with certain active and retired officers. The agreements provide monthly payments for up to 15 years that equal 15 percent to 25 percent of average compensation prior to retirement or death. The charges to expense for the current agreements were $0.2 million and $0.3 million for 2022 and 2021, respectively. Additional life insurance is provided to certain officers through bank-owned life insurance (“BOLI”) policies. By way of a separate split-dollar agreement, each policy’s interests are divided between the Company and the insured’s beneficiary. The Company owns the policy’s cash value and a portion of the policy net death benefit, over and above the cash value assigned to the insured’s beneficiary. In May 2022, an additional $28.9 million and $17.9 million at December 31, 2022 and 2021, respectively. The Company has a noncontributory employee stock ownership plan (“ESOP”) covering substantially all employees of the Company and its subsidiaries. Voluntary contributions are made by the Company to the plan. Each eligible employee is vested based upon years of service, including prior years of service. The Company’s contributions to the account of each employee become fully vested after three years of service. Benefit expense for the value of the stock purchased is recorded equal to the fair market value of the stock when contributions, which are determined annually by the Board of Directors of the Company, are made to the ESOP. Allocated shares in the ESOP at December 31, 2022 and 2021, were 370,876 and 380,450, respectively. Dividends on allocated shares in the ESOP are recorded as dividends and charged to retained earnings. Compensation expense is recorded equal to the fair market value of the stock when contributions, which are determined annually by the Board of Directors of the Company, are made to the ESOP. ESOP expense for the years ended December 31, 2022 and 2021 was $0.0 million and $0.5 million, respectively.

Share-Based Compensation Plan

Share-Based Compensation Plan	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation Plan	Note 18: Share-Based Compensation Plan In April 2017, the 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. This plan permits the grant or award of incentive stock options, nonqualified stock options, stock appreciation rights (“SAR’s”), restricted stock, and restricted stock units (“RSU’s”) for up to 500,000 common shares of the Company. 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 permit 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. Option awards are granted with an exercise price equal to the market price of the Company’s common shares at the date of grant and those option awards vest based on five 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. There were no options granted in 2022 or 2021. There were no stock options outstanding, and no compensation expense charged against income with respect to option awards under the Plan, as of December 31, 2022 or 2021. As of December 31, 2022, there was no unrecognized compensation cost related to incentive option share- based compensation arrangements granted under the 2017 Plan. Pursuant to the Long Term Incentive (“LTI”) Plan, the Company awards restricted common shares of the Company to certain key executives under the 2017 Plan. These restricted stock awards vest over a four- year period and are intended to assist the Company in retention of key executives. During 2022 and 2021, the Company met certain performance targets and restricted stock awards were approved by the Board. The compensation cost charged against income for the LTI Plan was $0.6 million and $0.4 million for 2022 and 2021, respectively. The total income tax benefit recognized in the income statement for share-based compensation arrangements was $0.1 million and $0.1 million for 2022 and 2021, respectively. A summary of restricted stock activity under the Company’s LTI Plan as of December 31, 2022 and changes during the year ended is presented below: Shares Weighted- Nonvested, January 1, 2022 40,922 $ 18.43 Granted 40,340 19.84 Vested (26,044 ) 19.03 Forfeited (2,299 ) 17.94 Nonvested, December 31, 2022 52,919 $ 19.23 As of December 31, 2022, there was $0.7 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 1.82 years.

Disclosures About Fair Value of

Disclosures About Fair Value of Assets and Liabilities	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Disclosures About Fair Value of Assets and Liabilities	Note 19: Disclosures About Fair Value of Assets and Liabilities Pursuant to ASC 820, fair value is defined as 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 three level hierarchy exists in ASC 820 for fair value measurements based upon the inputs to the valuation of an asset or liability: Level 1: Level 2: Level 3: Following is a description of the valuation methodologies, inputs used for assets measured at fair value on a recurring basis, recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. Available-for-sale securities The fair value of available-for-sale securities are determined by various valuation methodologies. Level 2 securities include U.S. government agencies, mortgage-backed securities, obligations of political and state subdivisions, and corporate securities. 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 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 securities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2022 and 2021: ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,764 $ - $ 6,764 $ - Mortgage-backed securities 205,835 - 205,835 - State and political subdivisions 11,103 - 11,103 - Other corporate securities 15,078 - 15,078 - Interest rate contracts - assets 5,538 - 5,538 - Interest rate contracts - liabilities (5,538 ) - (5,538 ) - Forward contracts 26 26 - - IRLCs (20 ) - - (20 ) ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 9,105 $ - $ 9,105 $ - Mortgage-backed securities 228,134 - 228,134 - State and political subdivisions 12,879 - 12,879 - Other corporate securities 13,141 - 13,141 - Interest rate contracts - assets 3,655 - 3,655 - Interest rate contracts - liabilities (3,655 ) - (3,655 ) - Forward contracts (32 ) (32 ) - - IRLCs 22 - - 22 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 years ended December 31, 2022 and 2021. for the Twelve Months Ended ($ in thousands) 2022 2021 Interest Rate Lock Commitments Balance at beginning of period $ 22 $ 278 Total realized gains (losses) Change in fair value (42 ) (256 ) Balance at end of period $ (20 ) $ 22 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 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 independent appraisals of the collateral from a list of preapproved appraisers, which are reviewed for accuracy and consistency by the Company. 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 December 31, 2022 and 2021. 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. The following table presents the fair value measurements of assets measured at fair value on a non- recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2022 and 2021: ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Impaired loans $ 1,028 $ - $ - $ 1,028 Mortgage servicing rights 1,448 - - 1,448 ($ in thousands) Fair value at December 31, 2021 (Level 1) (Level 2) (Level 3) Impaired loans $ 464 $ - $ - $ 464 Mortgage servicing rights 3,301 - - 3,301 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 tables present quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements at December 31, 2022 and 2021: Fair value at ($ in thousands) December 31, Valuation Unobservable inputs Range (weighted- Collateral-dependent impaired loans $ 1,028 Market comparable properties Comparability adjustments (%) 8 - 21% (12 %) Mortgage servicing rights 1,448 Discounted cash flow Discount Rate 11.39 % Constant prepayment rate 7.52 % P&I earnings credit 4.35 % T&I earnings credit 4.58 % Inflation for cost of servicing 3.50 % IRLCs (20 ) Discounted cash flow Loan closing rates 41% - 99 % Fair value at ($ in thousands) December 31, 2021 Valuation Unobservable inputs Range (weighted- Collateral-dependent impaired loans $ 464 Market comparable properties Comparability adjustments (%) 6.4 - 18% (13 %) Mortgage servicing rights 3,301 Discounted cash flow Discount Rate 8.65 % Constant prepayment rate 10.94 % P&I earnings credit 0.10 % T&I earnings credit 1.25 % Inflation for cost of servicing 1.50 % IRLCs 22 Discounted cash flow Loan closing rates 49% - 99 % The mortgage servicing rights portfolio is measured for fair value by an independent third party. The valuation of the portfolio hinges on a number of quantitative factors. These factors include, but are not limited to, a discount rate applied to the cash flows, and an assumption of future principal prepayments. The prepayment assumptions are based upon the historical performance of the Company’s portfolio as well as market metrics. The servicing rights have had a decrease in prepayments and the 3.42 percent decrease in the constant prepayment rate reflects the change in market rates. In addition, the earnings credit rate decreased and the discount rate increased. The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying balance sheets at amounts other than fair value. Cash and Due From Banks, Interest Bearing Time Deposits, Federal Reserve and Federal Home Loan Bank Stock and Interest Receivable and Payable Fair value is determined to be the carrying amount for these items (which include cash on hand, due from banks, and federal funds sold) because they represent cash or mature in 90 days or less, and do not represent unanticipated credit concerns. 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 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, Repurchase Agreements & FHLB Advances 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 the Company could pay on similar instruments with similar terms and maturities at December 31, 2022 and 2021. 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 December 31, 2022 and 2021 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 an appropriate discount rate. The following table presents estimated fair values of the Company’s financial instruments. The fair values of certain 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 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 December 31, 2022 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 27,817 $ 27,817 $ 27,817 $ - $ - Interest bearing time deposits 2,131 2,131 - 2,131 - Loans held for sale 2,073 2,100 - 2,100 - Loans, net of allowance for loan losses 948,257 945,699 - - 945,699 Federal Reserve and FHLB Bank stock, at cost 6,326 6,326 - 6,326 - Interest receivable 4,091 4,091 - 4,091 - Financial liabilities Deposits $ 1,086,665 $ 1,090,718 $ 895,785 $ 194,933 $ - Short-term borrowings 14,923 14,923 - 14,923 - FHLB advances 60,000 59,886 - 59,886 - Trust preferred securities 10,310 9,674 - 9,674 - Subordinated debt, net of issuance costs 19,594 18,959 - 18,959 - Interest payable 769 769 - 769 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2021 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 149,511 $ 149,511 $ 149,511 $ - $ - Interest bearing time deposits 2,643 2,643 - 2,643 - Loans held for sale 7,472 7,561 - 7,561 - Loans, net of allowance for loan losses 808,909 813,766 - - 813,766 Federal Reserve and FHLB Bank stock, at cost 5,303 5,303 - 5,303 - Interest receivable 2,920 2,920 - 2,920 - Financial liabilities Deposits $ 1,113,045 $ 1,112,710 $ 956,541 $ 156,169 $ - Short-term borrowings 15,320 15,320 - 15,320 - FHLB advances 5,500 5,596 - 5,596 - Trust preferred securities 10,310 9,067 - 9,067 - Subordinated debt, net of issuance costs 19,546 20,581 - 20,581 - Interest payable 299 299 - 299 -

Parent Company Financial Inform

Parent Company Financial Information	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Parent Company Financial Information	Note 20: Parent Company Financial Information Presented below is condensed financial information of the parent company only: Condensed Balance Sheets ($ in thousands) 2022 2021 Assets Cash & cash equivalents $ 4,655 $ 14,406 Investment in banking subsidiaries 135,923 152,761 Investment in nonbanking subsidiaries 6,587 6,770 Other assets 2,076 2,259 Total assets $ 149,241 $ 176,196 Liabilities Trust preferred securities $ 10,000 $ 10,000 Sub debt net of issuance cost 19,594 19,546 Borrowings from nonbanking subsidiaries 310 310 Other liabilities & accrued interest payable 909 1,411 Total liabilities 30,813 31,267 Stockholders’ equity 118,428 144,929 Total liabilities and stockholders’ equity $ 149,241 $ 176,196 Condensed Statements of Income ($ in thousands) 2022 2021 Dividends from subsidiaries: Banking subsidiaries $ - $ 5,000 Nonbanking subsidiaries 750 500 Total income 750 5,500 Expenses Interest expense 1,139 661 Other expense 1,747 1,478 Total expenses 2,886 2,139 Income before income tax (2,136 ) 3,361 Income tax benefit (613 ) (450 ) Income (loss) before equity in undistributed income of subsidiaries (1,523 ) 3,811 Equity in undistributed income of subsidiaries Banking subsidiaries 13,426 13,573 Nonbanking subsidiaries 618 893 Total 14,044 14,466 Net income $ 12,521 $ 18,277 Condensed Statements of Comprehensive Income (Loss) ($ in thousands) 2022 2021 Net income $ 12,521 $ 18,277 Other comprehensive income (loss): Available-for-sale investment securities: Gross unrealized holding gain (loss) arising in the period (38,322 ) (5,133 ) Related tax (expense) benefit 8,047 1,078 Net effect on other comprehensive income (loss) (30,275 ) (4,055 ) Total comprehensive income (loss) $ (17,754 ) $ 14,222 Condensed Statements of Cash Flows ($ in thousands) 2022 2021 Operating activities Net income $ 12,521 $ 18,277 Items not requiring (providing) cash Equity in undistributed net income of subsidiaries (14,044 ) (14,466 ) Stock compensation expense 568 443 Other assets 973 1,811 Other liabilities (502 ) 376 Net cash provided by (used in) operating activities (484 ) 6,441 Investing activities Capital contributed to nonbanking subsidiary - (1,100 ) Net cash used in investing activities - (1,100 ) Financing activities Dividends on common shares (3,407 ) (3,139 ) Stock dividends on common shares (8 ) - Repurchase of common shares (5,900 ) (9,520 ) Proceeds from sub-debt net of issuance cost - 19,546 Other financing activities 48 - Net cash provided by (used in) financing activities (9,267 ) 6,887 Net change in cash and cash equivalents (9,751 ) 12,228 Cash and cash equivalents at beginning of year 14,406 2,178 Cash and cash equivalents at end of year $ 4,655 $ 14,406

Quarterly Financial Information

Quarterly Financial Information (unaudited)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (unaudited)	Note 21: Quarterly Financial Information (unaudited) Years ended December 31, ($ in thousands, except per share data) 2022 December September June March Interest income $ 12,936 $ 11,764 $ 10,474 $ 9,395 Interest expense 2,037 1,334 881 918 Net interest income 10,899 10,430 9,593 8,477 Provision for loan losses - - - - Noninterest income 3,713 4,043 4,673 5,802 Noninterest expense 10,268 10,385 10,802 10,859 Income tax expense 812 746 630 607 Net income $ 3,532 $ 3,342 $ 2,834 $ 2,813 Basic earnings per common share $ 0.51 $ 0.48 $ 0.40 $ 0.40 Diluted earnings per common share $ 0.50 $ 0.47 $ 0.40 $ 0.40 Dividends per share $ 0.125 $ 0.120 $ 0.120 $ 0.115 2021 December September June March Interest income $ 10,003 $ 11,033 $ 10,163 $ 10,705 Interest expense 925 1,009 1,006 1,080 Net interest income 9,078 10,024 9,157 9,625 Provision for loan losses - 300 - 750 Noninterest income 6,589 6,649 6,537 10,922 Noninterest expense 11,567 11,256 11,076 10,909 Income tax expense 768 1,014 857 1,807 Net income $ 3,332 $ 4,103 $ 3,761 $ 7,081 Basic earnings per common share $ 0.49 $ 0.59 $ 0.53 $ 0.97 Diluted earnings per common share $ 0.49 $ 0.58 $ 0.52 $ 0.97 Dividends per share $ 0.115 $ 0.110 $ 0.110 $ 0.105

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Organization and Nature of Operations	Organization and Nature of Operations SB Financial Group, Inc. (the “Company”) is a financial holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, The State Bank and Trust Company (“State Bank”), SBFG Title, LLC dba Peak Title Agency (“SBFG Title”), SB Captive, Inc. (“SB Captive”), RFCBC, Inc. (“RFCBC”), Rurbanc Data Services, Inc. dba RDSI Banking Systems (“RDSI”), and Rurban Statutory Trust II (“RST II”). State Bank owns all the outstanding stock of Rurban Mortgage Company (“RMC”) and State Bank Insurance, LLC (“SBI”). The Company is primarily engaged in providing a full range of banking and wealth management services to individual and corporate customers primarily located in Ohio, Indiana, and Michigan. The Company is subject to competition from other financial institutions in its market areas. The Company is regulated by certain federal and state agencies and undergoes periodic examinations by those regulatory authorities.
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company, State Bank, SBFG Title, SB Captive, RFCBC, RDSI, RMC, RST II, and SBI. All significant intercompany accounts and transactions were eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, loan servicing rights, and fair value of financial instruments.
Cash Equivalents	Cash Equivalents The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. At December 31, 2022 and 2021, cash equivalents consisted primarily of interest-bearing and noninterest bearing demand deposit balances held by correspondent banks. At December 31, 2022, the Company’s correspondent cash accounts exceeded federally insured limits by $1.6 million. Additionally, the Company had approximately $9.8 million of cash held by the FRB and the FHLB, which is not federally insured.
Securities	Securities Available-for-sale securities, which include any debt security for which the Company has no immediate plan to sell but which may be sold in the future, are carried at fair value. Unrealized gains and losses are recorded, net of related income tax effects, in other comprehensive income. Amortization of premiums and accretion of discounts are recorded as interest income from securities. Realized gains and losses are recorded as net security gains (losses). Gains and losses on sales of securities are determined on the specific-identification method. For debt securities with fair value below carrying value when the Company does not intend to sell the debt security, and it is more likely than not the Company will not have to sell the security before recovery of its cost basis, the Company recognizes the credit component of an other-than-temporary impairment of the debt security in earnings and the remaining portion in other comprehensive income.
Mortgage Loans Held for Sale	Mortgage Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income. The Company utilizes third-party hedges to minimize the impact of interest rate risk fluctuations, and their impact is realized through noninterest income.
Loans	Loans 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, loans are placed on nonaccrual status not later than 90 days past due. Past due status is based on the contractual terms of the loan. 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.
Allowance for Loan Losses	Allowance for Loan Losses 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 non-classified 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 on the historical loss or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that the Company 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 a loan moves 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, individual consumer and residential loans are not separately identified for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower.
Premises and Equipment	Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method for buildings and equipment over the estimated useful lives of the assets. Leasehold improvements are capitalized and depreciated using the straight-line method over the terms of the respective leases.
Long-lived Asset Impairment	Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset’s cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long- lived asset exceeds its fair value.
Federal Reserve Bank and Federal Home Loan Bank Stock	Federal Reserve Bank and Federal Home Loan Bank Stock FRB and FHLB stock are required investments for institutions that are members of the FRB and FHLB systems. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment.
Foreclosed Assets and Other Assets Held for Sale	Foreclosed Assets and Other Assets Held for Sale Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of the carrying amount or the fair value less cost to sell. Revenue and expenses from operations related to foreclosed assets and changes in the valuation allowance are included in net income or expense from foreclosed assets.
Goodwill	Goodwill Goodwill is tested for impairment annually. If the implied fair value of goodwill is lower than its carrying amount, goodwill impairment is indicated and goodwill is written down to its implied fair value.
Core Deposits and Other Intangibles	Core Deposits and Other Intangibles Intangible assets are being amortized on a straight-line basis over weighted-average periods ranging from one to eight years. Such assets are periodically evaluated as to the recoverability of their carrying value. Purchased software is being amortized using the straight-line method over periods ranging from one to three years.
Derivatives	Derivatives 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 are entered into in order to 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 the 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 the derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. For exchange-traded contracts, fair value is based on quoted market prices. For non-exchange traded contracts, fair value is based on dealer quotes, pricing models, discounted cash flow methodologies or similar techniques for which the determination of fair value may require significant management judgment or estimation.
Mortgage Servicing Rights	Mortgage Servicing Rights Mortgage servicing assets are recognized separately when rights are acquired through purchase or through sale of financial assets. Under the servicing assets and liabilities accounting guidance, (Accounting Standards Codification “ASC” 806-50), servicing rights from the sale or securitization of loans originated by the Company are initially measured at fair value at the date of transfer. The Company subsequently measures each class of servicing asset using the amortization method. Under the amortization method, servicing rights are amortized in proportion to and over the period of estimated net servicing income. The amortized assets are assessed for impairment based on fair value at each reporting date. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost of service, the discount rate, the custodial earning rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. These variables change from quarter to quarter as market conditions and projected interest rates change, and may have an adverse impact on the value of the mortgage servicing right and may result in a reduction to noninterest income. Each class of separately recognized servicing assets subsequently measured using the amortization method is evaluated and measured for impairment. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the carrying amount of the servicing assets for that tranche. The valuation allowance is adjusted to reflect changes in the measurement of impairment after the initial measurement of impairment. Changes in valuation allowances are reported with “Mortgage loan servicing fees, net” in the income statement. Fair value in excess of the carrying amount of servicing assets for that stratum is not recognized. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income.
Share-Based Employee Compensation Plan	Share-Based Employee Compensation Plan At December 31, 2022 and 2021, the Company had a share-based employee compensation plan (see Note 18 to the Consolidated Financial Statements).
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before the maturity or the ability to unilaterally cause the holder to return specific assets.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance (ASC 740). The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the term “upon examination” also includes resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. The Company files consolidated income tax returns with its subsidiaries. With a few exceptions, the Company is no longer subject to U.S. Federal, State and Local examinations by tax authorities for the years before 2019. As of December 31, 2022, the Company had no uncertain income tax positions.
Treasury Shares	Treasury Shares Treasury stock is stated at cost. Cost is determined by the weighted-average cost method.
Earnings Per Share	Earnings Per Share Earnings per common share is computed using the two-class method. Basic earnings per share represent income available to common shareholders divided by the weighted-average number of common shares outstanding during each period. Diluted earnings per share reflect additional potential common shares that may be issued by the Company related solely to outstanding stock options or awards which are determined using the treasury stock method. Treasury stock shares are not deemed outstanding for earnings per share calculations.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) consists of net income and other comprehensive income, net of applicable income taxes. Other comprehensive income includes unrealized appreciation (depreciation) on available- for-sale securities. AOCI consists solely of the cumulative unrealized gains and losses on available-for-sale securities net of income tax.
Subordinated Debt	Subordinated Debt At December 31, 2022, the Company had subordinated debt obligations of $20.0 million related to its 3.65% Fixed to Floating Rate Subordinated Notes due 2031, which were issued and sold by the Company on May 27, 2021. The Subordinated Notes were issued in order to provide additional funds for various corporate obligations of the Company, including share buybacks, acquisition costs and organic asset growth (see Note 13 to the Consolidated Financial Statements).
Revenue Recognition	Revenue Recognition The Company recognizes revenues as they are earned based on contractual terms, as transactions occur, or services are provided and collectability is reasonably assured. The Company’s principal source of revenue is interest income from loans and leases and investment securities. The Company also earns noninterest income from various banking and financial services offered through State Bank. Interest income is the largest source of revenue for the Company and is primarily recognized on an accrual basis. Noninterest income is earned through a variety of financial and transaction services provided to corporate and consumer clients such as trust and wealth advisory, deposit account, debit card, mortgage banking and title insurance.
New and applicable accounting pronouncements	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 for fiscal years 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	Accounting standards not yet adopted: 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 has the potential 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. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019. However, on October 16, 2019, the FASB voted to defer the effective date for ASC 326, Financial Instruments – Credit Losses The Company established a committee and engaged an outside consultant to assist in the transition to the new standard. Specific loan level history was incorporated into the model and the Company is comfortable with the assumptions related to each loan product type. The Company expects to recognize a one-time cumulative effect adjustment (increase) to the allowance for credit losses between $1.0 million and $2.0 million upon adoption as of January 1, 2023. In addition, the Company expects to establish a related reserve for unfunded commitments of between $1.0 million and $2.0 million as of January 1, 2023. ASU No. 2022-02: Financial Instruments – Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures This guidance was issued in March 2022 to enhance the disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulties. The amendments in this update require that an entity evaluate whether the modification represents a new loan or a continuation of an existing loan. The guidance is effective beginning after December 15, 2022. The impact of this new guidance should not have a material impact on the Company’s consolidated financial statements. 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. However, a deferral of the implementation of the Reference Rate Reform was issued in December of 2022, which extends the implementation to December 31, 2024. 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 to the consolidated financial statements.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of earnings per share	Twelve Months Ended ($ and outstanding shares in thousands - except per share data) 2022 2021 Net Income $ 12,521 $ 18,277 Less net income allocated to participating securities 27 21 Net income allocated to common shares $ 12,494 $ 18,256 Weighted average shares outstanding for basic earnings per share 7,005 7,083 Average participating securities 37 47 Weighted average shares outstanding for diluted earnings per share 7,042 7,130 Basic earnings per common share $ 1.79 $ 2.58 Diluted earnings per common share $ 1.77 $ 2.56

Available-for-Sale Securities (

Available-for-Sale Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Available-for-Sale Securities [Abstract]
Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities	Gross Gross ($ in thousands) Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2022: U.S. Treasury and Government agencies $ 7,636 $ - $ (872 ) $ 6,764 Mortgage-backed securities 241,741 4 (35,910 ) 205,835 State and political subdivisions 12,862 10 (1,769 ) 11,103 Other corporate securities 17,200 - (2,122 ) 15,078 Totals $ 279,439 $ 14 $ (40,673 ) $ 238,780 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2021: U.S. Treasury and Government agencies $ 8,986 $ 135 $ (16 ) $ 9,105 Mortgage-backed securities 231,057 614 (3,537 ) 228,134 State and political subdivisions 12,352 536 (9 ) 12,879 Other corporate securities 13,200 2 (61 ) 13,141 Totals $ 265,595 $ 1,287 $ (3,623 ) $ 263,259
Schedule of amortized cost and fair value of securities available-for-sale by contractual maturity	Amortized Fair ($ in thousands) Cost Value Within one year $ 1,092 $ 1,080 Due after one year through five years 1,882 1,814 Due after five years through ten years 25,490 22,470 Due after ten years 9,234 7,581 37,698 32,945 Mortgage-backed securities 241,741 205,835 Totals $ 279,439 $ 238,780
Schedule of securities with unrealized losses	($ in thousands) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ 3,788 $ (452 ) $ 2,974 $ (420 ) $ 6,762 $ (872 ) Mortgage-backed securities 52,351 (5,234 ) 153,055 (30,676 ) 205,406 (35,910 ) State and political subdivisions 7,461 (1,370 ) 1,268 (399 ) 8,729 (1,769 ) Other corporate securities 12,015 (1,736 ) 2,564 (386 ) 14,579 (2,122 ) Totals $ 75,615 $ (8,792 ) $ 159,861 $ (31,881 ) $ 235,476 $ (40,673 ) Less than 12 Months 12 Months or Longer Total December 31, 2021 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ 3,397 $ (16 ) $ - $ - $ 3,397 $ (16 ) Mortgage-backed securities 183,727 (2,856 ) 18,566 (681 ) 202,293 (3,537 ) State and political subdivisions 1,673 (9 ) - - 1,673 (9 ) Other corporate securities 6,889 (61 ) - - 6,889 (61 ) Totals $ 195,686 $ (2,942 ) $ 18,566 $ (681 ) $ 214,252 $ (3,623 )

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of categories of loans	Total Loans Nonaccrual Loans ($ in thousands) December 2022 December 2021 December 2022 December 2021 Commercial & industrial $ 128,090 $ 122,250 $ 114 $ 143 Commercial real estate - owner occupied 110,848 118,891 - 88 Commercial real estate - nonowner occupied 301,787 262,277 210 466 Agricultural 64,388 57,403 - - Residential real estate 291,512 206,424 3,020 2,484 Home equity line of credit (HELOC) 45,061 41,682 310 464 Consumer 19,944 13,474 28 7 Total loans $ 961,630 $ 822,401 $ 3,682 $ 3,652 Net deferred costs (fees) $ 445 $ 313 Total loans, net deferred costs (fees) $ 962,075 $ 822,714 Allowance for loan losses $ (13,818 ) $ (13,805 )
Schedule of loan commitments, unused lines of credit and standby letters of credit	($ in thousands) 2022 2021 Loan commitments and unused lines of credit $ 221,668 $ 219,618 Standby letters of credit 1,336 2,060 Totals $ 223,004 $ 221,678
Schedule of loans to directors and their related interests, including loans to companies for which directors are principal owners	($ in thousands) Commercial Commercial Agricultural Residential Consumer Total Beginning balance $ 1,890 $ 6,781 $ 599 $ 3,515 $ 1,020 $ 13,805 Charge offs - - - - (34 ) (34 ) Recoveries - - - - 47 47 Provision (227 ) (501 ) 12 923 (207 ) - Ending balance $ 1,663 $ 6,280 $ 611 $ 4,438 $ 826 $ 13,818 December 31, 2022 Commercial Commercial Agricultural Residential Consumer Total Allowance: Ending balance: individually evaluated for impairment $ - $ - $ - $ 138 $ 2 $ 140 Ending balance: collectively evaluated for impairment $ 1,663 $ 6,280 $ 611 $ 4,300 $ 824 $ 13,678 Totals $ 1,663 $ 6,280 $ 611 $ 4,438 $ 826 $ 13,818 Loans: Ending balance: individually evaluated for impairment $ 204 $ 347 $ - $ 2,863 $ 114 $ 3,528 Ending balance: collectively evaluated for impairment $ 127,886 $ 412,288 $ 64,388 $ 288,649 $ 64,891 $ 958,102 Totals $ 128,090 $ 412,635 $ 64,388 $ 291,512 $ 65,005 $ 961,630 ($ in thousands) Commercial Commercial Agricultural Residential Consumer Total Beginning balance $ 3,074 $ 5,451 $ 496 $ 2,534 $ 1,019 $ 12,574 Charge offs - - - (43 ) (93 ) (136 ) Recoveries 227 - - 49 41 317 Provision (credit) (1,411 ) 1,330 103 975 53 1,050 Ending balance $ 1,890 $ 6,781 $ 599 $ 3,515 $ 1,020 $ 13,805 December 31, 2021 Commercial Commercial Agricultural Residential Consumer Total Allowance: Ending balance:individually evaluated for impairment $ - $ 10 $ - $ 120 $ 3 $ 133 Ending balance: collectively evaluated for impairment $ 1,890 $ 6,771 $ 599 $ 3,395 $ 1,017 $ 13,672 Totals $ 1,890 $ 6,781 $ 599 $ 3,515 $ 1,020 $ 13,805 Loans: Ending balance: individually evaluated for impairment $ 118 $ 354 $ - $ 2,307 $ 135 $ 2,914 Ending balance: collectively evaluated for impairment $ 122,132 $ 380,814 $ 57,403 $ 204,117 $ 55,021 $ 819,487 Totals $ 122,250 $ 381,168 $ 57,403 $ 206,424 $ 55,156 $ 822,401
Schedue of credit risk profile of the Company's loan portfolio based on rating category	($ in thousands) December 31, 2022 Commercial Commercial Commercial Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 127,424 $ 107,918 $ 296,518 $ 64,388 $ 288,172 $ 44,751 $ 19,915 $ 949,086 Special Mention (5) 394 2,930 4,899 - - - - 8,223 Substandard (6) 158 - 160 - 3,316 310 29 3,973 Doubtful (7) 114 - 210 - 24 - - 348 Loss (8) Total Loans $ 128,090 $ 110,848 $ 301,787 $ 64,388 $ 291,512 $ 45,061 $ 19,944 $ 961,630 December 31, 2021 Commercial Commercial Commercial Agricultural Residential HELOC Consumer Total Pass (1 - 4) $ 121,285 $ 111,232 $ 253,269 $ 57,403 $ 203,295 $ 41,218 $ 13,467 $ 801,169 Special Mention (5) 659 7,571 5,694 - - - - 13,924 Substandard (6) 188 - 2,848 - 3,102 464 7 6,609 Doubtful (7) 118 88 466 - 27 - - 699 Loss (8) - - - - - - - - Total Loans $ 122,250 $ 118,891 $ 262,277 $ 57,403 $ 206,424 $ 41,682 $ 13,474 $ 822,401
Schedule of loan portfolio aging analysis	($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past Total Loans December 31, 2022 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 127,845 $ 128,090 Commercial real estate - owner occupied - - - - 110,848 110,848 Commercial real estate - nonowner occupied 114 - 32 146 301,641 301,787 Agricultural - - - - 64,388 64,388 Residential real estate 98 411 1,287 1,796 289,716 291,512 HELOC 98 24 138 260 44,801 45,061 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,074 $ 961,630 30-59 Days 60-89 Days Greater Than Total Past Total Loans December 31, 2021 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 166 $ 25 $ 118 $ 309 $ 121,941 $ 122,250 Commercial real estate - owner occupied - - 88 88 118,803 118,891 Commercial real estate - nonowner occupied 221 233 246 700 261,577 262,277 Agricultural - - - - 57,403 57,403 Residential real estate 265 716 1,344 2,325 204,099 206,424 HELOC 53 80 248 381 41,301 41,682 Consumer 20 14 7 41 13,433 13,474 Total Loans $ 725 $ 1,068 $ 2,051 $ 3,844 $ 818,557 $ 822,401
Schedule of impaired loan activity	($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2022 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 347 825 - 1,350 94 Agricultural - - - - - Residential real estate 1,491 1,558 - 1,793 65 HELOC 68 68 85 4 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied - - - - - Agricultural - - - - - Residential real estate 1,372 1,372 138 1,424 43 HELOC 46 46 2 51 2 Consumer - - - - - Totals: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 347 $ 825 $ - $ 1,350 $ 94 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,863 $ 2,930 $ 138 $ 3,217 $ 108 HELOC $ 114 $ 114 $ 2 $ 136 $ 6 Consumer $ - $ - $ - $ - $ - ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2021 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 118 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied 88 88 - 88 - Commercial real estate - nonowner occupied 223 223 - 357 28 Agricultural - - - - - Residential real estate 1,391 1,458 - 1,663 60 HELOC 33 33 41 2 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 43 173 10 173 - Agricultural - - - - - Residential real estate 916 916 120 933 20 HELOC 102 102 3 124 5 Consumer - - - - - Totals: Commercial & industrial $ 118 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied $ 88 $ 88 $ - $ 88 $ - Commercial real estate - nonowner occupied $ 266 $ 396 $ 10 $ 530 $ 28 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,307 $ 2,374 $ 120 $ 2,596 $ 80 HELOC $ 135 $ 135 $ 3 $ 165 $ 7 Consumer $ - $ - $ - $ - $ -
Schedule of TDR activity	($ in thousands) Number of Pre- Post 2 $ 42 $ 42 Total modifications 2 $ 42 $ 42 Interest Term Combination Total HELOC $ - $ - $ 42 $ 42 Total modifications $ - $ - $ 42 $ 42
Schedule of loans to directors and their related interests, including loans to companies for which directors are principal owners	($ in thousands) 2022 2021 Balance at beginning of period $ 521 $ 1,164 Effect of change in compostioin of directors and executive officers 112 - New Term Loans - - Repayment of term loans (53 ) (46 ) Changes in balances of revolving lines of credit (59 ) (597 ) Balance at end of period $ 521 $ 521

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of premises and equipment	($ in thousands) 2022 2021 Land $ 3,563 $ 3,549 Buildings and improvements 27,699 27,475 Equipment 14,315 13,398 Construction in process 879 655 46,456 45,077 Less accumulated depreciation (23,627 ) (21,865 ) Net premises and equipment $ 22,829 $ 23,212

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of activity in goodwill	Twelve Months Twelve Months ($ in thousands) Carrying Amount Carrying Amount Beginning balance $ 23,191 $ 22,091 Acquired goodwill - 1,100 Measurement period adjustments 48 - Ending balance $ 23,239 $ 23,191
Schedule of carrying basis and accumulated amortization of intangible assets	2022 2021 Gross Carrying Accumulated Gross Carrying Accumulated ($ in thousands) Amount Amortization Amount Amortization Core deposits intangible $ 660 $ (170 ) $ 660 $ (104 ) Customer relationship intangible 200 (176 ) 200 (173 ) Banking intangibles $ 860 $ (346 ) $ 860 $ (277 )

Mortgage Banking and Servicin_2

Mortgage Banking and Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2022
Mortgage Servicing Rights [Abstract]
Schedule of mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance	($ in thousands) 2022 2021 Carrying amount, beginning of year $ 12,034 $ 7,759 Mortgage servicing rights capitalized during the year 1,939 4,724 Mortgage servicing rights amortization during the year (1,749 ) (3,885 ) Net change in valuation allowance 1,279 3,436 Carrying amount, end of year $ 13,503 $ 12,034 Valuation allowance: Beginning of year $ 1,456 $ 4,892 Increase (reduction) (1,279 ) (3,436 ) End of year $ 177 $ 1,456 Fair value, beginning of period $ 12,629 $ 7,759 Fair value, end of period $ 15,754 $ 12,629

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of notional amount and fair value of interest rate swaps	2022 2021 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,477 $ 5,538 $ 84,733 $ 3,655 IRLCs - - 21,391 22 Forward contracts 5,500 26 - - Total contracts $ 71,977 $ 5,564 $ 106,124 $ 3,677 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,477 $ (5,538 ) $ 84,733 $ (3,655 ) Forward contracts - - 25,000 (32 ) IRLCs 3,268 (20 ) - - Total contracts $ 69,745 $ (5,558 ) $ 109,733 $ (3,687 )
Schedule of consolidated statements of income for non-hedging derivative financial instruments	Amount of gain (loss) Statement of income classification 2022 2021 ($ in thousands) Interest rate swap contracts Other income $ 19 $ 242 IRLCs Gain on sale of mortgage loans & OMSR (42 ) (256 ) Forward contracts Gain on sale of mortgage loans & OMSR 57 233
Schedule of financial assets and derivative assets	Gross Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) recognized balance balance Financial Cash collateral Net amount December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058 December 31, 2021 Interest rate swaps $ 3,746 $ 91 $ 3,655 $ - $ - $ 3,655
Schedule of financial liabilities and derivative liabilities	Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) recognized balance balance Financial Cash collateral Net amount December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538 December 31, 2021 Interest rate swaps $ 3,746 $ 91 $ 3,655 $ - $ 6,906 $ (3,251 )

Interest-Bearing Deposits (Tabl

Interest-Bearing Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Interest-Bearing Deposits [Abstract]
Schedule of maturities of time deposit	($ in thousands) 2023 $ 123,829 2024 23,877 2025 37,276 2026 3,438 2027 2,278 Thereafter 182 Total $ 190,880

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of short-term borrowings	($ in thousands) 2022 2021 Securities Sold Under Repurchase Agreements $ 14,923 $ 15,320

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances (Tables)	12 Months Ended
	Dec. 31, 2022
Interest-Bearing Deposits [Abstract]
Schedule of aggregate annual maturities of FHLB advances	($ in thousands) Debt 2023 60,000 Total $ 60,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	For The Year Ended ($ in thousands) 2022 2021 Taxes currently payable $ 86 $ 2,144 Deferred provision 2,709 2,302 Income tax expense $ 2,795 $ 4,446
Schedule of reconciliation of income tax expense	For The Year Ended ($ in thousands) 2022 2021 Computed at the statutory rate (21%) $ 3,216 $ 4,772 Increase (decrease) resulting from Tax exempt interest (111 ) (85 ) BOLI income (106 ) (60 ) Sec. 831(b) election (199 ) (183 ) Other (5 ) 2 Actual tax expense $ 2,795 $ 4,446
Schedule of temporary differences related to deferred taxes shown	For The Year Ended ($ in thousands) 2022 2021 Deferred tax assets Allowance for loan losses $ 2,902 $ 2,899 Unrealized losses on available-for-sale securities 8,538 491 Capitalized research and development costs 117 - Accrued bonus 142 281 Net operating loss 5,410 - Other 854 703 17,963 4,374 Deferred tax liabilities Depreciation (1,117 ) (1,242 ) Mortgage servicing rights (2,836 ) (2,546 ) Purchase accounting adjustments (1,598 ) (1,619 ) Prepaids (527 ) (477 ) Net deferred loan costs (93 ) (66 ) Section 475 MTM (8,538 ) (491 ) FHLB stock dividends (271 ) (288 ) (14,980 ) (6,729 ) Net deferred tax asset (liability) $ 2,983 $ (2,355 )

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2022
Regulatory Matters [Abstract]
Schedule of actual capital amounts and ratios	Actual For Capital Adequacy To Be Well Capitalized ($ in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Tier I Capital to average assets $ 146,678 11.06 % $ 53,069 4.0 % $ 66,336 5.0 % Tier I Common equity capital to risk-weighted assets 146,678 13.42 % 49,200 4.5 % 71,067 6.5 % Tier I Capital to risk-weighted assets 146,678 13.42 % 65,600 6.0 % 87,466 8.0 % Total Risk-based capital to risk-weighted assets 160,346 14.67 % 87,466 8.0 % 109,333 10.0 % As of December 31, 2021 Tier I Capital to average assets $ 133,202 10.18 % $ 52,324 4.0 % $ 65,405 5.0 % Tier I Common equity capital to risk-weighted assets 133,202 13.94 % 42,986 4.5 % 62,090 6.5 % Tier I Capital to risk-weighted assets 133,202 13.94 % 57,314 6.0 % 76,419 8.0 % Total Risk-based capital to risk-weighted assets 145,165 15.20 % 76,419 8.0 % 95,523 10.0 %

Share-Based Compensation Plan (

Share-Based Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of restricted stock activity under the Company’s LTI Plan	Shares Weighted- Nonvested, January 1, 2022 40,922 $ 18.43 Granted 40,340 19.84 Vested (26,044 ) 19.03 Forfeited (2,299 ) 17.94 Nonvested, December 31, 2022 52,919 $ 19.23

Disclosures About Fair Value _2

Disclosures About Fair Value of Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
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 $ 6,764 $ - $ 6,764 $ - Mortgage-backed securities 205,835 - 205,835 - State and political subdivisions 11,103 - 11,103 - Other corporate securities 15,078 - 15,078 - Interest rate contracts - assets 5,538 - 5,538 - Interest rate contracts - liabilities (5,538 ) - (5,538 ) - Forward contracts 26 26 - - IRLCs (20 ) - - (20 ) ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 9,105 $ - $ 9,105 $ - Mortgage-backed securities 228,134 - 228,134 - State and political subdivisions 12,879 - 12,879 - Other corporate securities 13,141 - 13,141 - Interest rate contracts - assets 3,655 - 3,655 - Interest rate contracts - liabilities (3,655 ) - (3,655 ) - Forward contracts (32 ) (32 ) - - IRLCs 22 - - 22
Schedule of fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs	for the Twelve Months Ended ($ in thousands) 2022 2021 Interest Rate Lock Commitments Balance at beginning of period $ 22 $ 278 Total realized gains (losses) Change in fair value (42 ) (256 ) Balance at end of period $ (20 ) $ 22
Schedule of fair value measurements, nonrecurring	($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Impaired loans $ 1,028 $ - $ - $ 1,028 Mortgage servicing rights 1,448 - - 1,448 ($ in thousands) Fair value at December 31, 2021 (Level 1) (Level 2) (Level 3) Impaired loans $ 464 $ - $ - $ 464 Mortgage servicing rights 3,301 - - 3,301
Schedule of unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements	Fair value at ($ in thousands) December 31, Valuation Unobservable inputs Range (weighted- Collateral-dependent impaired loans $ 1,028 Market comparable properties Comparability adjustments (%) 8 - 21% (12 %) Mortgage servicing rights 1,448 Discounted cash flow Discount Rate 11.39 % Constant prepayment rate 7.52 % P&I earnings credit 4.35 % T&I earnings credit 4.58 % Inflation for cost of servicing 3.50 % IRLCs (20 ) Discounted cash flow Loan closing rates 41% - 99 % Fair value at ($ in thousands) December 31, 2021 Valuation Unobservable inputs Range (weighted- Collateral-dependent impaired loans $ 464 Market comparable properties Comparability adjustments (%) 6.4 - 18% (13 %) Mortgage servicing rights 3,301 Discounted cash flow Discount Rate 8.65 % Constant prepayment rate 10.94 % P&I earnings credit 0.10 % T&I earnings credit 1.25 % Inflation for cost of servicing 1.50 % IRLCs 22 Discounted cash flow Loan closing rates 49% - 99 %
Schedule of estimated fair values financial instruments	($ in thousands) Carrying Fair Fair value measurements using December 31, 2022 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 27,817 $ 27,817 $ 27,817 $ - $ - Interest bearing time deposits 2,131 2,131 - 2,131 - Loans held for sale 2,073 2,100 - 2,100 - Loans, net of allowance for loan losses 948,257 945,699 - - 945,699 Federal Reserve and FHLB Bank stock, at cost 6,326 6,326 - 6,326 - Interest receivable 4,091 4,091 - 4,091 - Financial liabilities Deposits $ 1,086,665 $ 1,090,718 $ 895,785 $ 194,933 $ - Short-term borrowings 14,923 14,923 - 14,923 - FHLB advances 60,000 59,886 - 59,886 - Trust preferred securities 10,310 9,674 - 9,674 - Subordinated debt, net of issuance costs 19,594 18,959 - 18,959 - Interest payable 769 769 - 769 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2021 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 149,511 $ 149,511 $ 149,511 $ - $ - Interest bearing time deposits 2,643 2,643 - 2,643 - Loans held for sale 7,472 7,561 - 7,561 - Loans, net of allowance for loan losses 808,909 813,766 - - 813,766 Federal Reserve and FHLB Bank stock, at cost 5,303 5,303 - 5,303 - Interest receivable 2,920 2,920 - 2,920 - Financial liabilities Deposits $ 1,113,045 $ 1,112,710 $ 956,541 $ 156,169 $ - Short-term borrowings 15,320 15,320 - 15,320 - FHLB advances 5,500 5,596 - 5,596 - Trust preferred securities 10,310 9,067 - 9,067 - Subordinated debt, net of issuance costs 19,546 20,581 - 20,581 - Interest payable 299 299 - 299 -

Parent Company Financial Info_2

Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of condensed balance sheets	($ in thousands) 2022 2021 Assets Cash & cash equivalents $ 4,655 $ 14,406 Investment in banking subsidiaries 135,923 152,761 Investment in nonbanking subsidiaries 6,587 6,770 Other assets 2,076 2,259 Total assets $ 149,241 $ 176,196 Liabilities Trust preferred securities $ 10,000 $ 10,000 Sub debt net of issuance cost 19,594 19,546 Borrowings from nonbanking subsidiaries 310 310 Other liabilities & accrued interest payable 909 1,411 Total liabilities 30,813 31,267 Stockholders’ equity 118,428 144,929 Total liabilities and stockholders’ equity $ 149,241 $ 176,196
Schedule of condensed statements of income	($ in thousands) 2022 2021 Dividends from subsidiaries: Banking subsidiaries $ - $ 5,000 Nonbanking subsidiaries 750 500 Total income 750 5,500 Expenses Interest expense 1,139 661 Other expense 1,747 1,478 Total expenses 2,886 2,139 Income before income tax (2,136 ) 3,361 Income tax benefit (613 ) (450 ) Income (loss) before equity in undistributed income of subsidiaries (1,523 ) 3,811 Equity in undistributed income of subsidiaries Banking subsidiaries 13,426 13,573 Nonbanking subsidiaries 618 893 Total 14,044 14,466 Net income $ 12,521 $ 18,277
Schedule of condensed statements of comprehensive income	($ in thousands) 2022 2021 Net income $ 12,521 $ 18,277 Other comprehensive income (loss): Available-for-sale investment securities: Gross unrealized holding gain (loss) arising in the period (38,322 ) (5,133 ) Related tax (expense) benefit 8,047 1,078 Net effect on other comprehensive income (loss) (30,275 ) (4,055 ) Total comprehensive income (loss) $ (17,754 ) $ 14,222
Schedule of condensed statements of cash flows	($ in thousands) 2022 2021 Operating activities Net income $ 12,521 $ 18,277 Items not requiring (providing) cash Equity in undistributed net income of subsidiaries (14,044 ) (14,466 ) Stock compensation expense 568 443 Other assets 973 1,811 Other liabilities (502 ) 376 Net cash provided by (used in) operating activities (484 ) 6,441 Investing activities Capital contributed to nonbanking subsidiary - (1,100 ) Net cash used in investing activities - (1,100 ) Financing activities Dividends on common shares (3,407 ) (3,139 ) Stock dividends on common shares (8 ) - Repurchase of common shares (5,900 ) (9,520 ) Proceeds from sub-debt net of issuance cost - 19,546 Other financing activities 48 - Net cash provided by (used in) financing activities (9,267 ) 6,887 Net change in cash and cash equivalents (9,751 ) 12,228 Cash and cash equivalents at beginning of year 14,406 2,178 Cash and cash equivalents at end of year $ 4,655 $ 14,406

Quarterly Financial Informati_2

Quarterly Financial Information (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information	($ in thousands, except per share data) 2022 December September June March Interest income $ 12,936 $ 11,764 $ 10,474 $ 9,395 Interest expense 2,037 1,334 881 918 Net interest income 10,899 10,430 9,593 8,477 Provision for loan losses - - - - Noninterest income 3,713 4,043 4,673 5,802 Noninterest expense 10,268 10,385 10,802 10,859 Income tax expense 812 746 630 607 Net income $ 3,532 $ 3,342 $ 2,834 $ 2,813 Basic earnings per common share $ 0.51 $ 0.48 $ 0.40 $ 0.40 Diluted earnings per common share $ 0.50 $ 0.47 $ 0.40 $ 0.40 Dividends per share $ 0.125 $ 0.120 $ 0.120 $ 0.115 2021 December September June March Interest income $ 10,003 $ 11,033 $ 10,163 $ 10,705 Interest expense 925 1,009 1,006 1,080 Net interest income 9,078 10,024 9,157 9,625 Provision for loan losses - 300 - 750 Noninterest income 6,589 6,649 6,537 10,922 Noninterest expense 11,567 11,256 11,076 10,909 Income tax expense 768 1,014 857 1,807 Net income $ 3,332 $ 4,103 $ 3,761 $ 7,081 Basic earnings per common share $ 0.49 $ 0.59 $ 0.53 $ 0.97 Diluted earnings per common share $ 0.49 $ 0.58 $ 0.52 $ 0.97 Dividends per share $ 0.115 $ 0.110 $ 0.110 $ 0.105

Organization and Summary of S_2

Organization and Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2023
Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Federally insured	$ 1.6
Cash federally uninsured	$ 9.8
Likelihood, percentage	50%
Tax benefit, percentage	50%
Subordinated debt obligation	$ 20
Floating rate subordinated	3.65%
Minimum [Member]
Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Weighted-average period	1 year
Straight-line method periods ranging	1 year
Minimum [Member] | Subsequent Event [Member]
Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Allowance for credit losses		$ 1
Related reserve for unfunded commitments		1
Maximum [Member]
Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Weighted-average period	8 years
Straight-line method periods ranging	3 years
Maximum [Member] | Subsequent Event [Member]
Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Allowance for credit losses		2
Related reserve for unfunded commitments		$ 2

Earnings Per Share (Details)

Earnings Per Share (Details) - $ / shares		12 Months Ended
	Jan. 10, 2022	Dec. 31, 2021	Dec. 31, 2022	Jan. 25, 2022
Earnings Per Share (Details) [Line Items]
Common stock dividend payable, percentage	5%	5%
Closing price per share	$ 19.89
Common stock, shares outstanding (in Shares)		345,000
Earnings per share, diluted		$ 0.11
Common stock, shares authorized (in Shares)		10,000,000	10,500,000
Common stock, par value		$ 0	$ 0
Minimum [Member]
Earnings Per Share (Details) [Line Items]
Common stock, shares authorized (in Shares)				10,000,000
Maximum [Member]
Earnings Per Share (Details) [Line Items]
Common stock, par value				$ 10,500,000

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of earnings per share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Earnings Per Share Abstract
Net Income	$ 12,521	$ 18,277
Less net income allocated to participating securities	27	21
Net income allocated to common shares	$ 12,494	$ 18,256
Weighted average shares outstanding for basic earnings per share	7,005,000	7,083,000
Average participating securities	37,000	47,000
Weighted average shares outstanding for diluted earnings per share	7,042,000	7,130,000
Basic earnings per common share	$ 1.79	$ 2.58
Diluted earnings per common share	$ 1.77	$ 2.56

Available-for-Sale Securities_2

Available-for-Sale Securities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Available-for-Sale Securities [Abstract]
Fair value of securities pledged as collateral	$ 53.9	$ 54.2
Securities delivered for repurchase agreements	17.8	23.6
Fair value investments	$ 235.5	$ 214.2
Fair value as a percentage of available-for-sale investment portfolio	99%	81%
Unrealized loss on securities	$ 37.1

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	Dec. 31, 2022	Dec. 31, 2021
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	$ 279,439	$ 265,595
Gross Unrealized Gains	14	1,287
Gross Unrealized Losses	(40,673)	(3,623)
Fair Value	238,780	263,259
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	7,636	8,986
Gross Unrealized Gains		135
Gross Unrealized Losses	(872)	(16)
Fair Value	6,764	9,105
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	241,741	231,057
Gross Unrealized Gains	4	614
Gross Unrealized Losses	(35,910)	(3,537)
Fair Value	205,835	228,134
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	12,862	12,352
Gross Unrealized Gains	10	536
Gross Unrealized Losses	(1,769)	(9)
Fair Value	11,103	12,879
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	17,200	13,200
Gross Unrealized Gains		2
Gross Unrealized Losses	(2,122)	(61)
Fair Value	$ 15,078	$ 13,141

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	Dec. 31, 2022 USD ($)
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	$ 1,092
Available for Sale, Amortized Cost, Due after one year through five years	1,882
Available for Sale, Amortized Cost, Due after five years through ten years	25,490
Available for Sale, Amortized Cost, Due after ten years	9,234
Available for Sale, Amortized Cost	37,698
Mortgage-backed securities	241,741
Totals	279,439
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	1,080
Available for Sale, Fair Value, Due after one year through five years	1,814
Available for Sale, Fair Value, Due after five years through ten years	22,470
Available for Sale, Fair Value, Due after ten years	7,581
Available for Sale, Fair Value	32,945
Mortgage-backed securities	205,835
Totals	$ 238,780

Available-for-Sale Securities_5

Available-for-Sale Securities (Details) - Schedule of securities with unrealized losses - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	$ 75,615	$ 195,686
Less than 12 Months, Unrealized Losses	(8,792)	(2,942)
12 Months or Longer, Fair Value	159,861	18,566
12 Months or Longer, Unrealized Losses	(31,881)	(681)
Total Fair Value	235,476	214,252
Total Unrealized Losses	(40,673)	(3,623)
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	3,788	3,397
Less than 12 Months, Unrealized Losses	(452)	(16)
12 Months or Longer, Fair Value	2,974
12 Months or Longer, Unrealized Losses	(420)
Total Fair Value	6,762	3,397
Total Unrealized Losses	(872)	(16)
Mortgage-backed securities [Member]
Available-for-Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	52,351	183,727
Less than 12 Months, Unrealized Losses	(5,234)	(2,856)
12 Months or Longer, Fair Value	153,055	18,566
12 Months or Longer, Unrealized Losses	(30,676)	(681)
Total Fair Value	205,406	202,293
Total Unrealized Losses	(35,910)	(3,537)
State and political subdivisions [Member]
Available-for-Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	7,461	1,673
Less than 12 Months, Unrealized Losses	(1,370)	(9)
12 Months or Longer, Fair Value	1,268
12 Months or Longer, Unrealized Losses	(399)
Total Fair Value	8,729	1,673
Total Unrealized Losses	(1,769)	(9)
Other corporate securities [Member]
Available-for-Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	12,015	6,889
Less than 12 Months, Unrealized Losses	(1,736)	(61)
12 Months or Longer, Fair Value	2,564
12 Months or Longer, Unrealized Losses	(386)
Total Fair Value	14,579	6,889
Total Unrealized Losses	$ (2,122)	$ (61)

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Principal amount outstanding of non-homogeneous loans	$ 100,000
Homogenous loans	$ 100,000
Loans (in Shares)	1,100
Total loan	$ 111,400,000
PPP loan	4,900,000
Originated fees totaled	$ 100,000	$ 3,400,000

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses (Details) - Schedule of categories of loans - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 961,630	$ 822,401
Net deferred costs (fees)	445	313
Total loans, net deferred costs (fees)	962,075	822,714
Allowance for loan losses	(13,818)	(13,805)
Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,682	3,652
Commercial & industrial [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	128,090	122,250
Commercial & industrial [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	114	143
Commercial real estate - owner occupied [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	110,848	118,891
Commercial real estate - owner occupied [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans		88
Commercial real estate - nonowner occupied [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	301,787	262,277
Commercial real estate - nonowner occupied [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	210	466
Agricultural [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	64,388	57,403
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	291,512	206,424
Residential real estate [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,020	2,484
Home equity line of credit (HELOC) [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	45,061	41,682
Home equity line of credit (HELOC) [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	310	464
Consumer [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	19,944	13,474
Consumer [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 28	$ 7

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses (Details) - Schedule of loan commitments, unused lines of credit and standby letters of credit - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Loan Commitments Unused Lines of Credit and Standby Letters of Credit [Abstract]
Loan commitments and unused lines of credit	$ 221,668	$ 219,618
Standby letters of credit	1,336	2,060
Totals	$ 223,004	$ 221,678

Loans and Allowance for Loan _6

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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 13,805	$ 12,574
Ending balance	13,818	13,805
Ending balance: individually evaluated for impairment	140	133
Ending balance: collectively evaluated for impairment	13,678	13,672
Totals	13,818	13,805
Ending balance: individually evaluated for impairment	3,528	2,914
Ending balance: collectively evaluated for impairment	958,102	819,487
Totals	961,630	822,401
Charge offs	(34)	(136)
Recoveries	47	317
Provision (credit)		1,050
Commercial & industrial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,890	3,074
Ending balance	1,663	1,890
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	1,663	1,890
Totals	1,663	1,890
Ending balance: individually evaluated for impairment	204	118
Ending balance: collectively evaluated for impairment	127,886	122,132
Totals	128,090	122,250
Charge offs
Recoveries		227
Provision (credit)	(227)	(1,411)
Commercial real estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	6,781	5,451
Ending balance	6,280	6,781
Ending balance: individually evaluated for impairment		10
Ending balance: collectively evaluated for impairment	6,280	6,771
Totals	6,280	6,781
Ending balance: individually evaluated for impairment	347	354
Ending balance: collectively evaluated for impairment	412,288	380,814
Totals	412,635	381,168
Charge offs
Recoveries
Provision (credit)	(501)	1,330
Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	599	496
Ending balance	611	599
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	611	599
Totals	611	599
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	64,388	57,403
Totals	64,388	57,403
Charge offs
Recoveries
Provision (credit)	12	103
Residential real estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	3,515	2,534
Ending balance	4,438	3,515
Ending balance: individually evaluated for impairment	138	120
Ending balance: collectively evaluated for impairment	4,300	3,395
Totals	4,438	3,515
Ending balance: individually evaluated for impairment	2,863	2,307
Ending balance: collectively evaluated for impairment	288,649	204,117
Totals	291,512	206,424
Charge offs		(43)
Recoveries		49
Provision (credit)	923	975
Consumer [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,020	1,019
Ending balance	826	1,020
Ending balance: individually evaluated for impairment	2	3
Ending balance: collectively evaluated for impairment	824	1,017
Totals	826	1,020
Ending balance: individually evaluated for impairment	114	135
Ending balance: collectively evaluated for impairment	64,891	55,021
Totals	65,005	55,156
Charge offs	(34)	(93)
Recoveries	47	41
Provision (credit)	$ (207)	$ 53

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses (Details) - Schedue of credit risk profile of the Company's loan portfolio based on rating category - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	$ 961,630	$ 822,401
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	949,086	801,169
Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	8,223	13,924
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	3,973	6,609
Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	348	699
Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Commercial & industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	128,090	122,250
Commercial & industrial [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	127,424	121,285
Commercial & industrial [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	394	659
Commercial & industrial [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	158	188
Commercial & industrial [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	114	118
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	110,848	118,891
Commercial real estate - owner occupied [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	107,918	111,232
Commercial real estate - owner occupied [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	2,930	7,571
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
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	301,787	262,277
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	296,518	253,269
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	4,899	5,694
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	160	2,848
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	210	466
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	64,388	57,403
Agricultural [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	64,388	57,403
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
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	291,512	206,424
Residential real estate [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	288,172	203,295
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	3,316	3,102
Residential real estate [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	24	27
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	45,061	41,682
HELOC [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	44,751	41,218
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	310	464
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	19,944	13,474
Consumer [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	19,915	13,467
Consumer [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Consumer [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	29	7
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 _8

Loans and Allowance for Loan Losses (Details) - Schedule of loan portfolio aging analysis - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 2,556	$ 3,844
Current	959,074	818,557
Total Loans Receivable	961,630	822,401
30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	394	725
60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	569	1,068
Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,593	2,051
Commercial & industrial [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	245	309
Current	127,845	121,941
Total Loans Receivable	128,090	122,250
Commercial & industrial [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	23	166
Commercial & industrial [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	108	25
Commercial & industrial [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	114	118
Commercial real estate - owner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		88
Current	110,848	118,803
Total Loans Receivable	110,848	118,891
Commercial real estate - owner occupied [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		88
Commercial real estate - nonowner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	146	700
Current	301,641	261,577
Total Loans Receivable	301,787	262,277
Commercial real estate - nonowner occupied [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	114	221
Commercial real estate - nonowner occupied [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		233
Commercial real estate - nonowner occupied [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	32	246
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Current	64,388	57,403
Total Loans Receivable	64,388	57,403
Agricultural [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Agricultural [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Agricultural [Member] | 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	1,796	2,325
Current	289,716	204,099
Total Loans Receivable	291,512	206,424
Residential real estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	98	265
Residential real estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	411	716
Residential real estate [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,287	1,344
HELOC [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	260	381
Current	44,801	41,301
Total Loans Receivable	45,061	41,682
HELOC [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	98	53
HELOC [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	24	80
HELOC [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	138	248
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	109	41
Current	19,835	13,433
Total Loans Receivable	19,944	13,474
Consumer [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	61	20
Consumer [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	26	14
Consumer [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 22	$ 7

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses (Details) - Schedule of impaired loan activity - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commercial & industrial [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	$ 204	$ 118
With no related allowance recorded, Unpaid Principal Balance	627	204
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	650	217
With no related allowance recorded, Interest Income Recognized	34	2
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	204	118
Total Unpaid Principal Balance	627	204
Total Related Allowance
Total Average Recorded Investment	650	217
Total Interest Income Recognized	34	2
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
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
Total Interest Income Recognized
Commercial Real Estate - Nonowner Occupied [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	347	223
With no related allowance recorded, Unpaid Principal Balance	825	223
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,350	357
With no related allowance recorded, Interest Income Recognized	94	28
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment		43
With a specific allowance recorded, Unpaid Principal Balance		173
With a specific allowance recorded, Related Allowance		10
With a specific allowance recorded, Average Recorded Investment		173
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment	347	266
Total Unpaid Principal Balance	825	396
Total Related Allowance		10
Total Average Recorded Investment	1,350	530
Total Interest Income Recognized	94	28
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	1,491	1,391
With no related allowance recorded, Unpaid Principal Balance	1,558	1,458
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,793	1,663
With no related allowance recorded, Interest Income Recognized	65	60
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment	1,372	916
With a specific allowance recorded, Unpaid Principal Balance	1,372	916
With a specific allowance recorded, Related Allowance	138	120
With a specific allowance recorded, Average Recorded Investment	1,424	933
With a specific allowance recorded, Interest Income Recognized	43	20
Totals:
Total Recorded Investment	2,863	2,307
Total Unpaid Principal Balance	2,930	2,374
Total Related Allowance	138	120
Total Average Recorded Investment	3,217	2,596
Total Interest Income Recognized	108	80
HELOC [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	68	33
With no related allowance recorded, Unpaid Principal Balance	68	33
With no related allowance recorded, Average Recorded Investment	85	41
With no related allowance recorded, Interest Income Recognized	4	2
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment	46	102
With a specific allowance recorded, Unpaid Principal Balance	46	102
With a specific allowance recorded, Related Allowance	2	3
With a specific allowance recorded, Average Recorded Investment	51	124
With a specific allowance recorded, Interest Income Recognized	2	5
Totals:
Total Recorded Investment	114	135
Total Unpaid Principal Balance	114	135
Total Related Allowance	2	3
Total Average Recorded Investment	136	165
Total Interest Income Recognized	6	7
Consumer [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

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses (Details) - Schedule of TDR activity $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
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

Loans and Allowance for Loan_11

Loans and Allowance for Loan Losses (Details) - Schedule of loans to directors and their related interests, including loans to companies for which directors are principal owners - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Loans To Directors And Their Related Interests Including Loans To Companies For Which Directors Are Principal Owners Abstract
Balance at beginning of period	$ 521	$ 1,164
Effect of change in compostioin of directors and executive officers	112
New Term Loans
Repayment of term loans	(53)	(46)
Changes in balances of revolving lines of credit	(59)	(597)
Balance at end of period	$ 521	$ 521

Premises and Equipment (Details

Premises and Equipment (Details) - Schedule of premises and equipment - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 46,456	$ 45,077
Less accumulated depreciation	(23,627)	(21,865)
Net premises and equipment	22,829	23,212
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	3,563	3,549
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	27,699	27,475
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	14,315	13,398
Construction in process [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 879	$ 655

Goodwill and Intangibles (Detai

Goodwill and Intangibles (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangibles (Details) [Line Items]
Goodwill	$ 23,200	$ 23,200
Amortization expense for intangibles	$ 70	70
Estimated amortization expense useful life	5 years
Ohio Based Title Agency [Member]
Goodwill and Intangibles (Details) [Line Items]
Goodwill		$ 1,100

Goodwill and Intangibles (Det_2

Goodwill and Intangibles (Details) - Schedule of activity in goodwill - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Activity in Goodwill [Abstract]
Beginning balance	$ 23,191	$ 22,091
Ending balance	23,239	23,191
Acquired goodwill		1,100
Measurement period adjustments	$ 48

Goodwill and Intangibles (Det_3

Goodwill and Intangibles (Details) - Schedule of carrying basis and accumulated amortization of intangible assets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Core deposits intangible [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 660	$ 660
Accumulated Amortization	(170)	(104)
Customer relationship intangible [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	200	200
Accumulated Amortization	(176)	(173)
Banking intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	860	860
Accumulated Amortization	$ (346)	$ (277)

Mortgage Banking and Servicin_3

Mortgage Banking and Servicing Rights (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Mortgage Servicing Rights [Abstract]
Unpaid principal balance of mortgage loans	$ 1,400	$ 1,400
Contractually specified servicing fees	$ 3.2	$ 3.1

Mortgage Banking and Servicin_4

Mortgage Banking and Servicing Rights (Details) - Schedule of mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Mortgage Servicing Rights Capitalized and Related Amortization Along With Activity in the Related Valuation Allowance [Abstract]
Carrying amount, beginning of year	$ 12,034	$ 7,759
Mortgage servicing rights capitalized during the year	1,939	4,724
Mortgage servicing rights amortization during the year	(1,749)	(3,885)
Net change in valuation allowance	1,279	3,436
Carrying amount, end of year	13,503	12,034
Valuation allowance:
Beginning of year	1,456	4,892
Increase (reduction)	(1,279)	(3,436)
End of year	177	1,456
Fair value, beginning of period	12,629	7,759
Fair value, end of period	$ 15,754	$ 12,629

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of notional amount and fair value of interest rate swaps - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 71,977	$ 106,124
Asset Derivatives, Fair Value	5,564	3,677
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	69,745	109,733
Liability Derivatives, Fair Value	(5,558)	(3,687)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	66,477	84,733
Asset Derivatives, Fair Value	5,538	3,655
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	66,477	84,733
Liability Derivatives, Fair Value	(5,538)	(3,655)
IRLCs [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount		21,391
Asset Derivatives, Fair Value		22
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	3,268
Liability Derivatives, Fair Value	(20)
Forward contracts [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	5,500
Asset Derivatives, Fair Value	26
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount		25,000
Liability Derivatives, Fair Value		$ (32)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Schedule of consolidated statements of income for non-hedging derivative financial instruments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest rate swap contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Other income
Amount of gain (loss)	$ 19	$ 242
IRLCs [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ (42)	(256)
Forward contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 57	$ 233

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of financial assets and derivative assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Gross amounts of recognized assets	$ 5,540	$ 3,746
Gross amounts offset in the consolidated balance sheet	2	91
Net amounts of assets presented in the consolidated balance sheet	5,538	3,655
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral received	4,480
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 1,058	$ 3,655

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of financial liabilities and derivative liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Offsetting Liabilities [Line Items]
Gross amounts of recognized liabilities	$ 5,540	$ 3,746
Gross amounts offset in the consolidated balance sheet	2	91
Net amounts of liabilities presented in the consolidated balance sheet	5,538	3,655
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral pledged		6,906
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 5,538	$ (3,251)

Interest-Bearing Deposits (Deta

Interest-Bearing Deposits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest-Bearing Deposits [Abstract]
Interest-bearing time deposits	$ 250,000
Interest-bearing time deposits	23,400,000	$ 13,800,000
Certificates of deposit obtained from brokers	7,000,000
Time deposits	58,000,000	55,600,000
Cash FDIC insured amount	250,000
Cash CDARS program insured	250,000
Other banks program	250,000
Deposit amount	$ 7,000,000	$ 3,900,000

Interest-Bearing Deposits (De_2

Interest-Bearing Deposits (Details) - Schedule of maturities of time deposit $ in Thousands	Dec. 31, 2022 USD ($)
Schedule Of Maturities Of Time Deposit [Abstract]
2023	$ 123,829
2024	23,877
2025	37,276
2026	3,438
2027	2,278
Thereafter	182
Total	$ 190,880

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Borrowings (Details) [Line Items]
Agency securities fees	$ 5,400	$ 8,400
Mortgage-backed securities	12,400	15,200
Repurchase agreements	14,923	15,320
Monthly average of such agreements totaled	20,300	22,800
Purchases of federal funds	$ 56,000	41,000
Retail Repurchase Agreements [Member]
Short-Term Borrowings (Details) [Line Items]
Mortgage-backed securities maturity, basis of allocation description	The collateral is held at the FHLB and has maturities from 2025 through 2061
Maximum amount of outstanding agreements at any month-end	$ 30,900	$ 34,200
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	Dec. 31, 2022	Dec. 31, 2021
Schedule of Short Term Borrowings [Abstract]
Securities Sold Under Repurchase Agreements	$ 14,923	$ 15,320

Federal Home Loan Bank Advanc_3

Federal Home Loan Bank Advances (Details) $ in Millions	Dec. 31, 2022 USD ($)
Federal Home Loan Bank Advances [Abstract]
Secured by mortgage loans (in Dollars)	$ 206
Minimum [Member]
Federal Home Loan Bank Advances [Abstract]
Fixed and variable interest rates	3.32%
Maximum [Member]
Federal Home Loan Bank Advances [Abstract]
Fixed and variable interest rates	4.53%

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances (Details) - Schedule of aggregate annual maturities of FHLB advances $ in Thousands	Dec. 31, 2022 USD ($)
Schedule Of Aggregate Annual Maturities Of Fhlb Advances Abstract
2023	$ 60,000
Total	$ 60,000

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($) $ in Millions		12 Months Ended
	Sep. 15, 2005	Dec. 31, 2022	Dec. 31, 2021
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 currently based upon the 3-month LIBOR plus 1.80 percent and are included in interest expense in the consolidated financial statements. The issuers of these securities have proposed Secured Overnight Financing Rate (“SOFR”) as a replacement rate for the LIBOR-based interest rate and will amend the documents governing the securities prior to LIBOR cessation. 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, 2021 USD ($)
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

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of provision for income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Provision For Income Taxes Abstract
Taxes currently payable	$ 86	$ 2,144
Deferred provision	2,709	2,302
Income tax expense	$ 2,795	$ 4,446

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of reconciliation of income tax expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Reconciliation Of Income Tax Expense Abstract
Computed at the statutory rate (21%)	$ 3,216	$ 4,772
Increase (decrease) resulting from
Tax exempt interest	(111)	(85)
BOLI income	(106)	(60)
Sec. 831(b) election	(199)	(183)
Other	(5)	2
Actual tax expense	$ 2,795	$ 4,446

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of temporary differences related to deferred taxes shown - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Allowance for loan losses	$ 2,902	$ 2,899
Unrealized losses on available-for-sale securities	8,538	491
Capitalized research and development costs	117
Accrued bonus	142	281
Net operating loss	5,410
Other	854	703
Deferred Tax Assets, Gross	17,963	4,374
Deferred tax liabilities
Depreciation	(1,117)	(1,242)
Mortgage servicing rights	(2,836)	(2,546)
Purchase accounting adjustments	(1,598)	(1,619)
Prepaids	(527)	(477)
Net deferred loan costs	(93)	(66)
Section 475 MTM	(8,538)	(491)
FHLB stock dividends	(271)	(288)
Deferred Tax Liabilities, Gross	(14,980)	(6,729)
Net deferred tax asset (liability)	$ 2,983	$ (2,355)

Regulatory Matters (Details)

Regulatory Matters (Details)	12 Months Ended
	Dec. 31, 2022
Regulatory Matters Abstract
Capital conservation percentage	2.50%

Regulatory Matters (Details) -

Regulatory Matters (Details) - Schedule of actual capital amounts and ratios - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Actual Amount [Member]
Regulatory Matters (Details) - Schedule of actual capital amounts and ratios [Line Items]
Tier I Capital to average assets	$ 146,678	$ 133,202
Tier I Common equity capital to risk-weighted assets	146,678	133,202
Tier I Capital to risk-weighted assets	146,678	133,202
Total Risk-based capital to risk-weighted assets	$ 160,346	$ 145,165
Actual Ratio [Member]
Regulatory Matters (Details) - Schedule of actual capital amounts and ratios [Line Items]
Tier I Capital to average assets	11.06%	10.18%
Tier I Common equity capital to risk-weighted assets	13.42%	13.94%
Tier I Capital to risk-weighted assets	13.42%	13.94%
Total Risk-based capital to risk-weighted assets	14.67%	15.20%
For Capital Adequacy Purposes Amount [Member]
Regulatory Matters (Details) - Schedule of actual capital amounts and ratios [Line Items]
Tier I Capital to average assets	$ 53,069	$ 52,324
Tier I Common equity capital to risk-weighted assets	49,200	42,986
Tier I Capital to risk-weighted assets	65,600	57,314
Total Risk-based capital to risk-weighted assets	$ 87,466	$ 76,419
For Capital Adequacy Purposes Ratio [Member]
Regulatory Matters (Details) - Schedule of actual capital amounts and ratios [Line Items]
Tier I Capital to average assets	4%	4%
Tier I Common equity capital to risk-weighted assets	4.50%	4.50%
Tier I Capital to risk-weighted assets	6%	6%
Total Risk-based capital to risk-weighted assets	8%	8%
To Be Well Capitalized Under Prompt Corrective Action Procedures Amount [Member]
Regulatory Matters (Details) - Schedule of actual capital amounts and ratios [Line Items]
Tier I Capital to average assets	$ 66,336	$ 65,405
Tier I Common equity capital to risk-weighted assets	71,067	62,090
Tier I Capital to risk-weighted assets	87,466	76,419
Total Risk-based capital to risk-weighted assets	$ 109,333	$ 95,523
To Be Well Capitalized Under Prompt Corrective Action Procedures Ratio [Member]
Regulatory Matters (Details) - Schedule of actual capital amounts and ratios [Line Items]
Tier I Capital to average assets	5%	5%
Tier I Common equity capital to risk-weighted assets	6.50%	6.50%
Tier I Capital to risk-weighted assets	8%	8%
Total Risk-based capital to risk-weighted assets	10%	10%

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Employee Benefits [Abstract]
Employer matching contribution, percent		100%
Maximum employee contribution of compensation received		4%
Contribution plan, description		Any discretionary contribution made by the Company is fully vested after three years of credited service.
Employer contributions charged to expense		$ 700	$ 700
Description of agreements provide		The agreements provide monthly payments for up to 15 years that equal 15 percent to 25 percent of average compensation prior to retirement or death.
Employee stock ownership plan (ESOP), compensation expense for current agreements		$ 200	300
Policies were purchased	$ 10,500
Cash surrender value of all life insurance policies		$ 28,870	$ 17,867
Employee stock ownership plan (ESOP), number of allocated shares (in Shares) (in Shares)		370,876	380,450
Employee stock ownership plan (ESOP), expense		$ 0	$ 500

Share-Based Compensation Plan_2

Share-Based Compensation Plan (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Apr. 17, 2017	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Plan (Details) [Line Items]
Option awards vesting period		4 years
Share based compensation arrangements		$ 0.1
Share-Based Payment Arrangement [Member]
Share-Based Compensation Plan (Details) [Line Items]
SAR and common restricted stock, shares (in Shares)	500,000
Option awards vesting period		5 years
Option awards contractual terms		10 years
Restricted Stock [Member]
Share-Based Compensation Plan (Details) [Line Items]
Compensation cost charged against income		$ 0.6	$ 0.4
Share based compensation arrangements			$ 0.1
Total unrecognized compensation cost related to non-vested share-based compensation arrangements granted under plan		$ 0.7
Weighted-average period term		1 year 9 months 25 days

Share-Based Compensation Plan_3

Share-Based Compensation Plan (Details) - Schedule of restricted stock activity under the Company’s LTI Plan	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-Based Compensation Plan (Details) - Schedule of restricted stock activity under the Company’s LTI Plan [Line Items]
Nonvested, end of year | shares	52,919
Weighted-Average Value per Share, Nonvested, end of year | $ / shares	$ 19.23
Restricted Stock [Member]
Share-Based Compensation Plan (Details) - Schedule of restricted stock activity under the Company’s LTI Plan [Line Items]
Nonvested, begin of year | shares	40,922
Weighted-Average Value per Share, Nonvested, begin of year | $ / shares	$ 18.43
Granted | shares	40,340
Weighted-Average Value per Share, Granted | $ / shares	$ 19.84
Vested | shares	(26,044)
Weighted-Average Value per Share, Vested | $ / shares	$ 19.03
Forfeited | shares	(2,299)
Weighted-Average Value per Share, Forfeited | $ / shares	$ 17.94

Disclosures About Fair Value _3

Disclosures About Fair Value of Assets and Liabilities (Details)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Decrease in constant prepayment rate	3.42%
Maturity days	90 days

Disclosures About Fair Value _4

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
U.S. Treasury and Government Agencies [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	$ 6,764	$ 9,105
Mortgage-backed securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	205,835	228,134
State and political subdivisions [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	11,103	12,879
Other corporate securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	15,078	13,141
Interest rate contracts - assets [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	5,538	3,655
Interest rate contracts - liabilities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	(5,538)	(3,655)
Forward contracts [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	26	(32)
IRLCs [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	(20)	22
Level 1 [Member] | U.S. Treasury and Government Agencies [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Mortgage-backed securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 1 [Member] | State and political subdivisions [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Other corporate securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Interest rate contracts - assets [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Interest rate contracts - liabilities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Forward contracts [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	26	(32)
Level 1 [Member] | IRLCs [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 2 [Member] | U.S. Treasury and Government Agencies [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	6,764	9,105
Level 2 [Member] | Mortgage-backed securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	205,835	228,134
Level 2 [Member] | State and political subdivisions [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	11,103	12,879
Level 2 [Member] | Other corporate securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	15,078	13,141
Level 2 [Member] | Interest rate contracts - assets [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	5,538	3,655
Level 2 [Member] | Interest rate contracts - liabilities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	(5,538)	(3,655)
Level 2 [Member] | Forward contracts [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 2 [Member] | IRLCs [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | U.S. Treasury and Government Agencies [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Mortgage-backed securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | State and political subdivisions [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Other corporate securities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Interest rate contracts - assets [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Interest rate contracts - liabilities [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Forward contracts [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Level 3 [Member] | IRLCs [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	$ (20)	$ 22

Disclosures About Fair Value _5

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Fair Value Measurements Recognized In The Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs Abstract
Balance at beginning of period	$ 22	$ 278
Total realized gains (losses)
Change in fair value	(42)	(256)
Balance at end of period	$ (20)	$ 22

Disclosures About Fair Value _6

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Impaired loans [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring	$ 1,028	$ 464
Mortgage servicing rights [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring	1,448	3,301
Level 1 [Member] | Impaired loans [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring
Level 1 [Member] | Mortgage servicing rights [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring
Level 2 [Member] | Impaired loans [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring
Level 2 [Member] | Mortgage servicing rights [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring
Level 3 [Member] | Impaired loans [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring	1,028	464
Level 3 [Member] | Mortgage servicing rights [Member]
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs [Abstract]
Assets, fair value, nonrecurring	$ 1,448	$ 3,301

Disclosures About Fair Value _7

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Collateral-dependent impaired loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 1,028	$ 464
Valuation technique	Market comparable properties	Market comparable properties
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted-average)	8 - 21% (12%)	6.4 - 18% (13%)
Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 1,448	$ 3,301
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Discount Rate	Discount Rate
Range (weighted-average)	11.39%	8.65%
Mortgage servicing rights [Member] | Constant Prepayment Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	Constant prepayment rate	Constant prepayment rate
Range (weighted-average)	7.52%	10.94%
Mortgage servicing rights [Member] | P&I earnings credit [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	P&I earnings credit	P&I earnings credit
Range (weighted-average)	4.35%	0.10%
Mortgage servicing rights [Member] | T and I Earnings Credit [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	T&I earnings credit	T&I earnings credit
Range (weighted-average)	4.58%	1.25%
Mortgage servicing rights [Member] | Inflation for cost of servicing [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)	3.50%	1.50%
IRLCs [Member] | Loan Closing Rates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ (20)	$ 22
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Loan closing rates	Loan closing rates
IRLCs [Member] | Loan Closing Rates [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	41%	49%
IRLCs [Member] | Loan Closing Rates [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	99%	99%

Disclosures About Fair Value _8

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of estimated fair values financial instruments - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets
Cash and due from banks	$ 27,817	$ 149,511
Interest bearing time deposits	2,131	2,643
Loans held for sale	2,073	7,472
Loans, net of allowance for loan losses	948,257	808,909
Federal Reserve and FHLB Bank stock, at cost	6,326	5,303
Interest receivable	4,091	2,920
Financial liabilities
Deposits	1,086,665	1,113,045
Short-term borrowings	14,923	15,320
FHLB advances	60,000	5,500
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,594	19,546
Interest payable	769	299
Level 1 [Member]
Financial assets
Cash and due from banks	27,817	149,511
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	895,785	956,541
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Level 2 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits	2,131	2,643
Loans held for sale	2,100	7,561
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost	6,326	5,303
Interest receivable	4,091	2,920
Financial liabilities
Deposits	194,933	156,169
Short-term borrowings	14,923	15,320
FHLB advances	59,886	5,596
Trust preferred securities	9,674	9,067
Subordinated debt, net of issuance costs	18,959	20,581
Interest payable	769	299
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	945,699	813,766
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	27,817	149,511
Interest bearing time deposits	2,131	2,643
Loans held for sale	2,100	7,561
Loans, net of allowance for loan losses	945,699	813,766
Federal Reserve and FHLB Bank stock, at cost	6,326	5,303
Interest receivable	4,091	2,920
Financial liabilities
Deposits	1,090,718	1,112,710
Short-term borrowings	14,923	15,320
FHLB advances	59,886	5,596
Trust preferred securities	9,674	9,067
Subordinated debt, net of issuance costs	18,959	20,581
Interest payable	$ 769	$ 299

Parent Company Financial Info_3

Parent Company Financial Information (Details) - Schedule of condensed balance sheets - Parent Company [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash & cash equivalents	$ 4,655	$ 14,406
Investment in banking subsidiaries	135,923	152,761
Investment in nonbanking subsidiaries	6,587	6,770
Other assets	2,076	2,259
Total assets	149,241	176,196
Liabilities
Trust preferred securities	10,000	10,000
Sub debt net of issuance cost	19,594	19,546
Borrowings from nonbanking subsidiaries	310	310
Other liabilities & accrued interest payable	909	1,411
Total liabilities	30,813	31,267
Stockholders’ equity	118,428	144,929
Total liabilities and stockholders’ equity	$ 149,241	$ 176,196

Parent Company Financial Info_4

Parent Company Financial Information (Details) - Schedule of condensed statements of income - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Dividends from subsidiaries:
Banking subsidiaries		$ 5,000
Nonbanking subsidiaries	750	500
Total income	750	5,500
Expenses
Interest expense	1,139	661
Other expense	1,747	1,478
Total expenses	2,886	2,139
Income before income tax	(2,136)	3,361
Income tax benefit	(613)	(450)
Income (loss) before equity in undistributed income of subsidiaries	(1,523)	3,811
Equity in undistributed income of subsidiaries
Banking subsidiaries	13,426	13,573
Nonbanking subsidiaries	618	893
Total	14,044	14,466
Net income	$ 12,521	$ 18,277

Parent Company Financial Info_5

Parent Company Financial Information (Details) - Schedule of condensed statements of comprehensive income - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net income	$ 12,521	$ 18,277
Available-for-sale investment securities:
Gross unrealized holding gain (loss) arising in the period	(38,322)	(5,133)
Related tax (expense) benefit	8,047	1,078
Net effect on other comprehensive income (loss)	(30,275)	(4,055)
Total comprehensive income (loss)	$ (17,754)	$ 14,222

Parent Company Financial Info_6

Parent Company Financial Information (Details) - Schedule of condensed statements of cash flows - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net income	$ 12,521	$ 18,277
Items not requiring (providing) cash
Equity in undistributed net income of subsidiaries	(14,044)	(14,466)
Stock compensation expense	568	443
Other assets	973	1,811
Other liabilities	(502)	376
Net cash provided by (used in) operating activities	(484)	6,441
Investing activities
Capital contributed to nonbanking subsidiary		(1,100)
Net cash used in investing activities		(1,100)
Financing activities
Dividends on common shares	(3,407)	(3,139)
Stock dividends on common shares	(8)
Repurchase of common shares	(5,900)	(9,520)
Proceeds from sub-debt net of issuance cost		19,546
Other financing activities	48
Net cash provided by (used in) financing activities	(9,267)	6,887
Net change in cash and cash equivalents	(9,751)	12,228
Cash and cash equivalents at beginning of year	14,406	2,178
Cash and cash equivalents at end of year	$ 4,655	$ 14,406

Quarterly Financial Informati_3

Quarterly Financial Information (unaudited) (Details) - Schedule of quarterly financial information - Quarter End Adjustment [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Quarterly Financial Information (unaudited) (Details) - Schedule of quarterly financial information [Line Items]
Interest income	$ 9,395	$ 10,705	$ 10,474	$ 10,163	$ 11,764	$ 11,033	$ 12,936	$ 10,003
Interest expense	918	1,080	881	1,006	1,334	1,009	2,037	925
Net interest income	8,477	9,625	9,593	9,157	10,430	10,024	10,899	9,078
Provision for loan losses		750				300
Noninterest income	5,802	10,922	4,673	6,537	4,043	6,649	3,713	6,589
Noninterest expense	10,859	10,909	10,802	11,076	10,385	11,256	10,268	11,567
Income tax expense	607	1,807	630	857	746	1,014	812	768
Net income	$ 2,813	$ 7,081	$ 2,834	$ 3,761	$ 3,342	$ 4,103	$ 3,532	$ 3,332
Basic earnings per common share (in Dollars per share)	$ 0.4	$ 0.97	$ 0.4	$ 0.53	$ 0.48	$ 0.59	$ 0.51	$ 0.49
Diluted earnings per common share (in Dollars per share)	0.4	0.97	0.4	0.52	0.47	0.58	0.5	0.49
Dividends per share (in Dollars per share)	$ 0.115	$ 0.105	$ 0.12	$ 0.11	$ 0.12	$ 0.11	$ 0.125	$ 0.115