SB Financial (SBFG) 10-Q 11 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 11, 2023
Document Information Line Items
Entity Registrant Name	SB FINANCIAL GROUP, INC.
Trading Symbol	SBFG
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		6,915,825
Amendment Flag	false
Entity Central Index Key	0000767405
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-36785
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-1395608
Entity Address, Address Line One	401 Clinton Street
Entity Address, City or Town	Defiance
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43512
City Area Code	(419)
Local Phone Number	783-8950
Title of 12(b) Security	Common Shares, No Par Value
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 21,625	$ 27,817
Interest bearing time deposits	1,380	2,131
Available-for-sale securities	237,607	238,780
Loans held for sale	5,592	2,073
Loans, net of unearned income	976,312	962,075
Allowance for credit losses	(15,442)	(13,818)
Premises and equipment, net	22,621	22,829
Federal Reserve and Federal Home Loan Bank Stock, at cost	6,054	6,326
Foreclosed assets and other assets held for sale, net	650	777
Interest receivable	3,926	4,091
Goodwill	23,239	23,239
Cash value of life insurance	29,024	28,870
Mortgage servicing rights	13,548	13,503
Other assets	15,157	16,940
Total assets	1,341,293	1,335,633
Liabilities
Non interest bearing demand	237,175	256,799
Interest bearing demand	188,497	191,719
Savings	227,974	191,272
Money market	222,203	255,995
Time deposits	234,295	190,880
Total deposits	1,110,144	1,086,665
Repurchase agreements	15,998	14,923
Federal Home Loan Bank advances	44,500	60,000
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,606	19,594
Interest payable	1,441	769
Other liabilities	19,535	24,944
Total liabilities	1,221,534	1,217,205
Commitments & Contingent Liabilities
Shareholders’ Equity
Preferred stock, no par value; authorized 200,000 shares; 2023 - 0 shares outstanding, 2022 - 0 shares outstanding
Common stock, no par value; 2023 - 10,500,000 shares authorized, 8,525,375 shares issued; 2022 - 10,500,000 shares authorized, 8,525,375 shares issued	61,319	61,319
Additional paid-in capital	14,953	15,087
Retained earnings	101,548	101,966
Accumulated other comprehensive loss	(29,671)	(32,120)
Treasury stock, at cost; (2023 - 1,568,056 common shares; 2022 - 1,589,913 common shares)	(28,390)	(27,824)
Total shareholders’ equity	119,759	118,428
Total liabilities and shareholders’ equity	$ 1,341,293	$ 1,335,633

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
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	10,500,000
Common stock, shares issued	8,525,375	8,525,375
Treasury stock shares	1,568,056	1,589,913

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Loans
Taxable	$ 12,126	$ 8,052
Tax exempt	116	61
Securities
Taxable	1,350	1,119
Tax exempt	47	47
Other interest income	185	116
Total interest income	13,824	9,395
Interest Expense
Deposits	2,578	618
Repurchase agreements & other	10	13
Federal Home Loan Bank advance expense	553	39
Trust preferred securities expense	164	53
Subordinated debt expense	195	195
Total interest expense	3,500	918
Net Interest Income	10,324	8,477
Provision for credit losses	250
Net interest income after provision for credit losses	10,074	8,477
Noninterest Income
Wealth management fees	917	955
Customer service fees	825	794
Gain on sale of mortgage loans & OMSR	599	1,676
Mortgage loan servicing fees, net	608	1,204
Gain on sale of non-mortgage loans	24	169
Title insurance income	373	602
Other income	320	402
Total noninterest income	3,666	5,802
Noninterest Expense
Salaries and employee benefits	5,913	6,189
Net occupancy expense	784	742
Equipment expense	981	854
Data processing fees	646	576
Professional fees	863	950
Marketing expense	198	231
Telephone and communications	121	111
Postage and delivery expense	87	116
State, local and other taxes	228	278
Employee expense	188	136
Other expense	764	676
Total noninterest expense	10,773	10,859
Income before income tax	2,967	3,420
Provision for income taxes	517	607
Net Income	$ 2,450	$ 2,813
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.4
Diluted earnings per common share (in Dollars per share)	$ 0.35	$ 0.4

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Net income	$ 2,450	$ 2,813
Investment securities available for sale Available for sale investment securities:
Gross unrealized holding gain (loss) arising in the period	3,100	(14,953)
Related tax benefit	(651)	3,139
Net effect on other comprehensive income (loss)	2,449	(11,814)
Total comprehensive income (loss)	$ 4,899	$ (9,001)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders’ Equity (unaudited) - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total
Balance at Dec. 31, 2021	$ 54,463	$ 14,944	$ 99,716	$ (1,845)	$ (22,349)	$ 144,929
Net income			2,813			2,813
Other comprehensive income (loss)				(11,814)		(11,814)
Stock dividends on common - 344,663 shares	6,856		(6,864)			(8)
Cash dividends on common per share			(832)			(832)
Restricted stock vesting		(230)			230
Repurchased stock					(2,609)	(2,609)
Stock based compensation expense		158				158
Balance at Mar. 31, 2022	61,319	14,872	94,833	(13,659)	(24,728)	132,637
Balance at Dec. 31, 2022	61,319	15,087	101,966	(32,120)	(27,824)	118,428
Net income			2,450			2,450
Other comprehensive income (loss)				2,449		2,449
Adoption of ASU 2016-13			(1,991)			(1,991)
Cash dividends on common per share			(877)			(877)
Restricted stock vesting		(299)			299
Repurchased stock					(865)	(865)
Stock based compensation expense		165				165
Balance at Mar. 31, 2023	$ 61,319	$ 14,953	$ 101,548	$ (29,671)	$ (28,390)	$ 119,759

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders’ Equity (unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Dividends on common per share (in Dollars per share)	$ 0.125	$ 0.115
Repurchased stock shares	55,800	130,848
Stock dividends on common	500,000	344,663

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating Activities
Net Income	$ 2,450	$ 2,813
Items not requiring (providing) cash
Depreciation and amortization	546	548
Provision for credit losses	250
Expense of share-based compensation plan	165	158
Amortization of premiums and discounts on securities	139	336
Amortization of intangible assets	21	17
Amortization of originated mortgage servicing rights	291	547
Impairment (recovery) of mortgage servicing rights	(56)	(890)
Proceeds from sale of loans held for sale	25,803	73,897
Originations of loans held for sale	(28,980)	(70,077)
Gain from sale of loans	(623)	(1,856)
Changes in
Interest receivable	165	105
Other assets	1,510	(373)
Interest payable & other liabilities	(5,822)	(6,690)
Net cash used in operating activities	(4,141)	(1,465)
Investing Activities
Purchases of available-for-sale securities	(723)	(30,635)
Proceeds from maturities of interest bearing time deposits	751	749
Proceeds from maturities of available-for-sale securities	4,857	13,294
Net change in loans	(14,298)	(27,958)
Purchase of premises, equipment	(338)	(417)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(607)
Proceeds from sale of Federal Home Loan Bank Stock	879
Proceeds from sale of foreclosed assets	116	1,632
Net cash used in investing activities	(9,363)	(43,335)
Financing Activities
Net increase (decrease) in demand deposits, money market, interest checking & savings accounts	(19,936)	32,977
Net increase (decrease) in time deposits	43,415	(7,951)
Net increase in securities sold under agreements to repurchase	1,075	3,715
Proceeds from Federal Home Loan Bank advances	170,500
Repayment of Federal Home Loan Bank advances	(186,000)
Stock repurchase plan	(865)	(2,609)
Dividends on common shares	(877)	(840)
Net cash provided by financing activities	7,312	25,292
Decrease in cash and cash equivalents	(6,192)	(19,508)
Cash and cash equivalents, beginning of period	27,817	149,511
Cash and cash equivalents, end of period	21,625	130,003
Supplemental cash flow information
Interest paid	$ 2,828	681
Supplemental non-cash disclosure
Stock dividends declared and paid		$ 6,856

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1—BASIS OF PRESENTATION SB Financial Group, Inc., an Ohio corporation (the “Company”), is a financial holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, including The State Bank and Trust Company (“State Bank”), SBFG Title, LLC (“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”). RDSI is presently inactive and has had no material operations or employees since 2017. In addition, State Bank owns all of the outstanding stock of Rurban Mortgage Company (“RMC”), which is inactive, and State Bank Insurance, LLC (“SBI”). The consolidated financial statements include the accounts of the Company, State Bank, RFCBC, RDSI, RMC, SBFG Title, SB Captive and SBI. All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The financial statements reflect all adjustments that are, in the opinion of management, necessary to fairly present the financial position, results of operations and cash flows of the Company. Those adjustments consist only of normal recurring adjustments. Results of operations for the three months ended March 31, 2023, are not necessarily indicative of results for the complete year. The condensed consolidated balance sheet of the Company as of December 31, 2022 has been derived from the audited consolidated balance sheet of the Company as of that date. For further information, refer to the consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. New and applicable accounting pronouncements: 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 on the Company’s consolidated financial statements. ASU 2016-13: Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments On January 1, 2023, the Company adopted ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) (“ASC 326”) as amended. The new accounting guidance in this ASU replaces the incurred loss methodology with an expected loss methodology, which is referred to as the current expected credit loss (“CECL”) methodology. The CECL methodology is applicable to the measurement of credit losses on financial assets measured at amortized cost, including loan receivables and HTM debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments), and net investments in leases recognized by a lessor. The CECL methodology requires an entity to estimate credit losses over the life of an asset or off-balance sheet credit exposure. In addition, CECL made changes to the accounting for available for sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available for sale debt securities if management does not intend to sell and does not believe that it is more likely than not, they will be required to sell. The Company adopted ASU 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The transition adjustment of the CECL adoption included an increase in the allowance for credit losses (“ACL”) of $1.4 million and an increase of $1.1 million to establish a reserve for unfunded commitments, with a $2.0 million decrease to retained earnings, and $0.5 million of income tax portion being recorded as part of the deferred tax asset in the Company’s Consolidated Balance Sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 adoption Impact of ASC 326 adoption As reported under ASC 326 Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907 Allowance for Credit Losses - Securities Available for Sale For available for sale debt securities, management evaluates all investments in an unrealized loss position on a quarterly basis, and more frequently when economic or market conditions warrant such evaluation. If the Company has the intent to sell the security or it is more likely than not that the Company will be required to sell the security, the security is written down to fair value and the entire loss is recorded in earnings. If either of the above criteria is not met, the Company evaluates whether the decline in fair value is the result of credit losses or other factors. In making the assessment, the Company may consider various factors including the extent to which fair value is less than amortized cost, performance on any underlying collateral, downgrades in the ratings of the security by a rating agency, the failure of the issuer to make scheduled interest or principal payments and adverse conditions specifically related to the security. If the assessment indicates that a credit loss exists, the present value of cash flows expected to be collected are compared to the amortized cost basis of the security and any excess is recorded as an allowance for credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any amount of unrealized loss that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the ACL under CECL are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes an available-for-sale security is confirmed to be uncollectible or when either of the criteria regarding intent or requirement to sell is met. At March 31, 2023, there was no allowance for credit losses related to the available-for-sale debt securities portfolio. Accrued interest receivable on available for sale debt securities totaled $0.7 million at March 31, 2023 and was excluded from the estimate of credit losses. Allowance for Credit Losses - Loans The ACL is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes that the uncollectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the ACL using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. Accrued interest receivable related to loans totaled $2.3 million at March 31, 2023 and is excluded from the estimate of credit losses. The Company measures expected credit losses for loans on a pooled basis when similar risk characteristics exist. The Company has identified the following portfolio segments: ● Commercial & Industrial ● Commercial Real Estate - Owner Occupied ● Commercial Real Estate – Nonowner Occupied ● Agricultural ● Residential Real Estate ● Home Equity Line of Credit (HELOCs) ● Consumer The Company utilized a Discounted Cash Flow (“DCF”) method to estimate the quantitative portion of the allowance for credit losses for all loan pools evaluated on a collective pooled basis, with the exception of the credit card portfolio, which was estimated using the Remaining Life Method. For each segment, a Loss Driver Analysis (“LDA”) was performed in order to identify appropriate loss drivers and create a regression model for use in forecasting cash flows. The LDA analysis utilized the Company’s own Federal Financial Institutions Examination Councils’ (“FFIEC”) Call Report data, as well as peer institution data. In creating the DCF model, the Company has established a one-year reasonable and supportable forecast period with a one-year straight line reversion to the long-term historical average. The Company’s own loan-level loss data from January 2016 through March 31, 2023 contained within the model is being supplemented with peer data in most loan pools as there was not sufficient loan-level detail from prior cycles reflecting similar economic conditions as the forecasted loss drivers to result in a statistically sound calculation. Key inputs into the DCF model include loan-level detail, including the amortized cost basis of individual loans, payment structure, and loss history, and forecasted loss drivers. The Company utilizes data from Federal Reserve Economic Data (“FRED”) to provide economic forecasts under various scenarios, which are applied to loan pools to reflect model risk in the current economic environment. Additional key assumptions in the DCF model include the probability of default (“PD”), loss given default (“LGD”), and prepayment/curtailment rates. When possible, the Company utilizes its own PDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own PDs, the LDA is utilized to determine PDs based on the forecasted economic factors. In all cases, the LDA is then utilized to determine the long-term historical average which is reached over the reversion period. When possible, the Company utilizes its own LGDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own LGDs, the LGD is derived using a method referred to as Frye Jacobs. The Frye Jacobs method is a mathematical formula that traces the relationship between LGD and PD over time and projects the LGD based on the level of PD forecasted. In all cases, the Frye Jacobs method is utilized to calculate LGDs during the reversion period and long-term historical average. Benchmark prepayment and curtailment rates were used in the ACL estimate. Management also considers further adjustments to historical loss information for current conditions and reasonable and supportable forecasts that differ from the conditions that exist for the period over which historical information is evaluated as well as other changes in qualitative factors not inherently considered in the quantitative analyses. A number of factors are considered including economic forecast uncertainty, credit quality trends, valuation trends, concentration risk, quality of loan review, changes in personnel, impact of rising interest rates, external factors and other considerations. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan pools. The qualitative analysis increases or decreases the allowance allocation for each loan pool based on the assessment of factors described above. During each reporting period, management also considers the need to adjust the baseline lifetime loss rates for factors that may cause expected losses to differ from those experienced in the historical loss periods. Loans that do not share risk characteristics are evaluated on an individual basis. When management determines that foreclosure is probable and the borrower is experiencing financial difficulty, the expected credit losses are based on the fair value of collateral at the reporting dated unadjusted for selling costs as appropriate. The Company is also required to consider expected credit losses associated with loan commitments over the contractual period in which it is exposed to credit risk on the underlying commitments. Any allowance for off-balance sheet credit exposures is reported in Other liabilities on the Company’s Consolidated Balance Sheet and is increased or decreased through a provision for credit loss expense on the Company’s Consolidated Statement of Income. The calculation includes consideration of the likelihood that funding will occur and forecasted credit losses on commitments expected to be funded over their estimated lives. The allowance is calculated using the same methodology, inputs and assumptions as the funded portion of loans at the segment level applied to the amount of commitments expected to be funded. While the Company’s policies and procedures used to estimate the allowance for credit losses, as well as the resultant provision for credit losses charged to income, are considered adequate by management and are reviewed periodically by regulators, model validators and internal audit, they are necessarily approximate and imprecise. There are factors beyond the Company’s control, such as changes in projected economic conditions, real estate markets or particular industry conditions which may materially impact asset quality and the adequacy of the allowance for credit losses and thus the resulting provision for credit losses. ASU No. 2022-02: Financial Instruments – Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures On January 1, 2023, the Company adopted ASU 2022-02 Financial Instruments - Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures, which removed the existing measurement and disclosure requirements for loans considered to be Troubled Debt Restructurings (“TDRs”) and added additional disclosure requirements related to modifications provided to borrowers experiencing financial difficulty. Prior to adoption of ASU 2022-02, a change in contractual terms of a loan where a borrower was experiencing financial difficulty and received a concession not available through other sources the loans was required to be disclosed as a TDR, whereas now a borrower that is experiencing financial difficulty and receives a modification in the form of principal forgiveness, interest rate reduction, an other-than-insignificant payment delay or a term extension in the current period needs to be disclosed. The amendment was adopted prospectively and had no impact on the Consolidated Financial Statements aside from additional and revised financial statement disclosures (See Note 4 to the Consolidated Financial Statements).

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 2 - EARNINGS PER SHARE Earnings per share (“EPS”) have been computed based on the weighted average number of common shares outstanding during the periods presented. The average number of common shares used in the computation of basic and diluted earnings per share are set forth in the tables below. There were no anti-dilutive shares in 2023 or 2022. Participating securities in the tables reflect dividends on nonvested restricted shares. Three Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 876 $ 835 Undistributed earnings allocated to common shares 1,567 1,972 Net earnings allocated to common shares 2,443 2,807 Net earnings allocated to participating securities 7 6 Net Income allocated to common shares and participating securities $ 2,450 $ 2,813 Weighted average shares outstanding for basic earnings per share 6,933 7,035 Dilutive effect of stock compensation 75 65 Weighted average shares outstanding for diluted earnings per share 7,008 7,100 Basic earnings per common share $ 0.35 $ 0.40 Diluted earnings per common share $ 0.35 $ 0.40 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 20 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 the Company’s common shares on the record date of $19.89. Had the 5 percent common stock dividend been included in the Company’s 2022 financial statements, common shares outstanding would have increased by approximately 345,000 and diluted earnings per share, assuming the shares were outstanding for the three months ended March 31, 2022, would have decreased by $0.03per share. In connection with the 5 percent common stock dividend, the Company filed a Certificate of Amendment with the Ohio Secretary of State on January 25, 2022 to amend Article FIRST of its Amended Articles of Incorporation to proportionately 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	3 Months Ended
	Mar. 31, 2023
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 securities at March 31, 2023 and December 31, 2022 were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value March 31, 2023 U.S. Treasury and Government agencies $ 8,150 $ - $ (687 ) $ 7,463 Mortgage-backed securities 236,978 3 (33,206 ) 203,775 State and political subdivisions 12,837 15 (1,428 ) 11,424 Other corporate securities 17,200 - (2,255 ) 14,945 Totals $ 275,165 $ 18 $ (37,576 ) $ 237,607 Gross Gross 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 The amortized cost and fair value of securities available for sale at March 31, 2023, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair ($ in thousands) Cost Value Within one year $ 1,336 $ 1,325 Due after one year through five years 2,737 2,691 Due after five years through ten years 24,866 21,922 Due after ten years 9,248 7,894 38,187 33,832 Mortgage-backed securities 236,978 203,775 Totals $ 275,165 $ 237,607 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $60.2 million at March 31, 2023 and $53.9 million at December 31, 2022. The fair value of securities delivered for repurchase agreements was $23.8 million at March 31, 2023 and $17.8 million at December 31, 2022. There were no realized gains or losses from sales of available-for-sale securities for the three months ended March 31, 2023 or March 31, 2022. Certain investments in debt securities are reported in the consolidated financial statements at an amount less than their historical cost. Total fair value of these investments was $235.0 million at March 31, 2023, and $235.5 million at December 31, 2022, which consisted of 149 securities, or 100 percent, and 144 securities, or approximately 99 percent, respectively, of the Company’s available-for-sale investment portfolio at such dates. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2023 and December 31, 2022, are as follows: Less than 12 Months 12 Months or Longer Total ($ in thousands) March 31, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ 1,315 $ (45 ) $ 6,117 $ (642 ) $ 7,432 $ (687 ) Mortgage-backed securities 17,644 (1,004 ) 185,794 (32,202 ) 203,438 (33,206 ) State and political subdivisions 3,057 (223 ) 6,630 (1,205 ) 9,687 (1,428 ) Other corporate securities 4,169 (681 ) 10,276 (1,574 ) 14,445 (2,255 ) Totals $ 26,185 $ (1,953 ) $ 208,817 $ (35,623 ) $ 235,002 $ (37,576 ) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury 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 ) The total unrealized loss in the securities portfolio was $37.6 million as of March 31, 2023 compared to a $40.7 million unrealized loss at December 31, 2022. Management evaluates if any security has a fair value less than its amortized cost on a quarterly basis. Once these securities are identified, management determines whether a decline in fair value resulted from a credit loss or other factors. In making the assessment, the Company may consider various factors including the extent to which fair value is less than amortized cost, performance on any underlying collateral, downgrades in the ratings of the security by a rating agency, the failure of the issuer to make scheduled interest or principal payments and adverse conditions specifically related to the security. If the assessment indicates that a credit loss exists, a provision is recorded to the ACL.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Loans and Allowance for Loan Losses	NOTE 4 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans that management has the intent and ability to hold for the foreseeable future, or until maturity or payoffs, are reported at their outstanding principal balances adjusted for any charge-offs, the allowance for loan losses, any deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. Generally, all loan classes are placed on nonaccrual status not later than 90 days past due, unless the loan is well-secured and in the process of collection. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The following table summarizes the composition of the loan portfolio: Total Loans ($ in thousands) March 31, December 31, Commercial & industrial $ 126,066 $ 128,393 Commercial real estate - owner occupied 114,641 110,929 Commercial real estate - nonowner occupied 304,383 301,880 Agricultural 57,761 64,505 Residential real estate 309,684 291,368 Home equity line of credit (HELOC) 44,712 45,056 Consumer 19,065 19,944 Total loans 976,312 962,075 Allowance for credit losses (15,442 ) (13,818 ) Loans, net $ 960,870 $ 948,257 The totals shown above are net of deferred loan fees and costs, which totaled $0.45 million and $0.31 million at March 31, 2023 and December 31, 2022, respectively. 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 versus non-owner-occupied commercial real estate loans. Construction loans are underwritten utilizing feasibility studies, independent appraisal reviews and financial analysis of the developers and property owners. Construction loans are generally based on estimates of costs and value associated with the completed project. These estimates may be inaccurate. Construction loans often involve the disbursement of substantial funds with repayment substantially dependent on the success of the ultimate project. Sources of repayment for these types of loans may be pre-committed permanent loans from approved long-term lenders, sales of developed property or an interim loan commitment from the Company until permanent financing is obtained. These loans are closely monitored by on-site inspections and are considered to have higher risks than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, governmental regulation of real property, general economic conditions and the availability of long-term financing. Residential Real Estate, HELOC and Consumer Residential and consumer loans consist of two segments – residential mortgage loans and personal loans. Residential mortgage loans are secured by 1-4 family residences and are generally owner-occupied, and the Company generally establishes a maximum loan-to-value ratio and requires private mortgage insurance if that ratio is exceeded. HELOCs are typically secured by a subordinate interest in 1-4 family residences, and consumer personal loans are secured by consumer personal assets, such as automobiles or recreational vehicles. Some consumer personal loans are unsecured, such as small installment loans and certain lines of credit. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by economic conditions in their market areas, such as unemployment levels. Repayment can also be impacted by changes in property values on residential properties. Risk is mitigated by the fact that these loans are of smaller individual amounts and spread over a large number of borrowers. Allowance for Credit Losses The ACL is an estimate of the expected credit losses on financial assets measured at amortized cost, which is measured using relevant information about past events, including historical credit loss experience on financial assets with similar risk characteristics, current conditions, and reasonable and supportable forecasts that affect the collectability of the remaining cash flows over the contractual term of the financial assets. A provision for credit losses is charged to operations based on management’s periodic evaluation of these and other pertinent factors. As a result of the adoption of ASC 326, the Company recorded a $1.4 million increase to the ACL as a cumulative-effect adjustment on January 1, 2023. The following table summarizes the activity related to the allowance for credit losses for the three months ended March 31, 2023 under the CECL methodology. ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 72 $ 1,965 Commercial real estate - owner occupied 1,696 54 - - 45 1,795 Commercial real estate - nonowner occupied 4,584 1,015 (32 ) - 242 5,809 Agricultural 611 (194 ) - - (14 ) 403 Residential real estate 4,438 360 - - (74 ) 4,724 HELOC 547 (76 ) - - 24 495 Consumer 279 (17 ) (37 ) 8 18 251 Total $ 13,818 $ 1,372 $ (69 ) $ 8 $ 313 $ 15,442 Prior to the adoption of ASC 326 on January 1, 2023, the Company calculated the allowance for loan losses under the incurred loss methodology. The following two tables are disclosures related to the allowance for loan losses in prior periods under this methodology. ($ in thousands) Balance at Chargeoffs Recoveries Provision for Balance at Commercial & industrial $ 1,890 $ - $ - $ (227 ) $ 1,663 Commercial real estate - owner occupied 2,564 - - (868 ) 1,696 Commercial real estate - nonowner occupied 4,217 - - 367 4,584 Agricultural 599 - - 12 611 Residential real estate 3,515 - - 923 4,438 HELOC 579 (34 ) 47 (45 ) 547 Consumer 441 - - (162 ) 279 Total $ 13,805 $ (34 ) $ 47 $ - $ 13,818 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,890 $ - $ - $ 2 $ 1,892 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,217 - - 102 4,319 Agricultural 599 - - (52 ) 547 Residential real estate 3,515 - - (13 ) 3,502 HELOC 579 - - (45 ) 534 Consumer 441 (9 ) 8 6 446 Total $ 13,805 $ (9 ) $ 8 $ - $ 13,804 Collateral dependent loans are loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. The Company reviews individually evaluated loans for designation as collateral dependent loans, as well as other loans that management of the Company designates as having higher risk. These loans do not share common risk characteristics and are not included within the collectively evaluated loans for determining the allowance for credit losses. The following table presents an analysis of collateral-dependent loans of the Company as of March 31, 2023. ($ in thousands) Collateral Type Allocated March 31, 2023 Real Estate Other Total Allowance Commercial & industrial $ 358 $ - $ 358 $ 17 Commercial real estate - owner occupied 1,958 - 1,958 - Commercial real estate - nonowner occupied 1,382 - 1,382 - Agricultural - - - - Residential real estate 1,674 - 1,674 66 HELOC 16 - 16 - Consumer - - - - Total $ 5,388 $ - $ 5,388 $ 83 Under CECL, for collateral dependent loans, the Company has adopted the practical expedient to measure the allowance for credit losses based on the fair value of collateral. The allowance for credit losses is calculated on an individual loan basis based on the shortfall between the fair value of the loan’s collateral, which is adjusted for liquidation costs/discounts, and amortized cost. If the fair value of the collateral exceeds the amortized cost, no allowance is required. The following table disaggregates the allowance for loan losses and recorded investment in loans by impairment methodology under the incurred loss methodology as of December 31, 2022 and March 31, 2022. December 31, 2022 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance for credit losses: Ending allowance attributable to loans: Individually evaluated for impairment $ - $ - $ - $ 138 $ 2 $ 140 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: Individually evaluated for impairment $ 204 $ 347 $ - $ 2,863 $ 114 $ 3,528 Collectively evaluated for impairment $ 128,189 $ 412,462 $ 64,505 $ 288,505 $ 64,886 $ 958,547 Totals $ 128,393 $ 412,809 $ 64,505 $ 291,368 $ 65,000 $ 962,075 March 31, 2022 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance for credit losses: Ending allowance attributable to loans: Individually evaluated for impairment $ - $ 10 $ - $ 172 $ 4 $ 186 Collectively evaluated for impairment $ 1,892 $ 6,873 $ 547 $ 3,330 $ 976 $ 13,618 Totals $ 1,892 $ 6,883 $ 547 $ 3,502 $ 980 $ 13,804 Loans: Individually evaluated for impairment $ 118 $ 346 $ - $ 2,974 $ 141 $ 3,579 Collectively evaluated for impairment $ 124,481 $ 399,601 $ 55,660 $ 211,209 $ 55,822 $ 846,773 Totals $ 124,599 $ 399,947 $ 55,660 $ 214,183 $ 55,963 $ 850,352 Credit Risk Profile The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis includes loans with an outstanding balance greater than $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (5): Substandard (6): Doubtful (7): Loss (8): The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. The following table presents loan balances by credit quality indicators by year of origination as of March 31, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted March 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 8,511 $ 21,505 $ 23,324 $ 11,946 $ 9,037 $ 7,431 $ 43,051 $ 430 $ 125,235 Special Mention (5) - - - 153 - 159 25 - 337 Substandard (6) - 44 - - - 133 202 - 379 Doubtful (7) - - - - - 109 1 5 115 Loss (8) - - - - - - - - - Total $ 8,511 $ 21,549 $ 23,324 $ 12,099 $ 9,037 $ 7,832 $ 43,279 $ 435 $ 126,066 Commercial real estate - owner occupied Pass (1 - 4) $ 5,441 $ 20,677 $ 28,676 $ 14,165 $ 13,845 $ 28,620 $ 280 $ 65 $ 111,769 Special Mention (5) - - - 719 194 4 - - 917 Substandard (6) - - - 1,757 198 - - - 1,955 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 5,441 $ 20,677 $ 28,676 $ 16,641 $ 14,237 $ 28,624 $ 280 $ 65 $ 114,641 Commercial real estate - nonowner occupied Pass (1 - 4) $ 13,689 $ 84,172 $ 63,072 $ 50,413 $ 35,662 $ 54,652 $ 129 $ 119 $ 301,908 Special Mention (5) - - - - - 1,042 - - 1,042 Substandard (6) - - - - 877 357 - - 1,234 Doubtful (7) - - 40 - - 159 - - 199 Loss (8) - - - - - - - - - Total $ 13,689 $ 84,172 $ 63,112 $ 50,413 $ 36,539 $ 56,210 $ 129 $ 119 $ 304,383 ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted March 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Agricultural Pass (1 - 4) $ 4,208 $ 17,230 $ 13,501 $ 3,725 $ 2,155 $ 11,737 $ 5,205 $ - $ 57,761 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 4,208 $ 17,230 $ 13,501 $ 3,725 $ 2,155 $ 11,737 $ 5,205 $ - $ 57,761 Residential real estate Pass (1 - 4) $ 19,891 $ 117,919 $ 88,389 $ 34,780 $ 11,836 $ 26,990 $ 4,481 $ 2,444 $ 306,730 Special Mention (5) - - 264 196 1,047 1,424 - - 2,931 Substandard (6) - - - - - 23 - - 23 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 19,891 $ 117,919 $ 88,653 $ 34,976 $ 12,883 $ 28,437 $ 4,481 $ 2,444 $ 309,684 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 22 $ 9 $ 89 $ 254 $ 37,509 $ 6,579 $ 44,462 Special Mention (5) - - - - - 66 66 118 250 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 22 $ 9 $ 89 $ 320 $ 37,575 $ 6,697 $ 44,712 Consumer Pass (1 - 4) $ 1,037 $ 6,835 $ 2,090 $ 1,614 $ 436 $ 343 $ 6,689 $ - $ 19,044 Special Mention (5) - 13 3 2 3 - - - 21 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 1,037 $ 6,848 $ 2,093 $ 1,616 $ 439 $ 343 $ 6,689 $ - $ 19,065 Total Loans Pass (1 - 4) $ 52,777 $ 268,338 $ 219,074 $ 116,652 $ 73,060 $ 130,027 $ 97,344 $ 9,637 $ 966,909 Special Mention (5) - 13 267 1,070 1,244 2,695 91 118 5,498 Substandard (6) - 44 - 1,757 1,075 513 202 - 3,591 Doubtful (7) - - 40 - - 268 1 5 314 Loss (8) - - - - - - - - - Total Loans $ 52,777 $ 268,395 $ 219,381 $ 119,479 $ 75,379 $ 133,503 $ 97,638 $ 9,760 $ 976,312 The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2022. ($ in thousands) December 31, 2022 Commercial & industrial Commercial real estate - owner occupied Commercial real estate - nonowner occupied Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 127,727 $ 107,999 $ 296,611 $ 64,505 $ 288,028 $ 44,746 $ 19,915 $ 949,531 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 $ 128,393 $ 110,929 $ 301,880 $ 64,505 $ 291,368 $ 45,056 $ 19,944 $ 962,075 The following tables present the Company’s loan portfolio aging analysis as of March 31, 2023 and December 31, 2022. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past March 31, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 750 $ 56 $ 185 $ 991 $ 125,075 $ 126,066 Commercial real estate - owner occupied 42 - - 42 114,599 114,641 Commercial real estate - nonowner occupied 39 84 32 155 304,228 304,383 Agricultural - - - - 57,761 57,761 Residential real estate 627 - 1,449 2,076 307,608 309,684 HELOC 151 15 155 321 44,391 44,712 Consumer 24 24 16 64 19,001 19,065 Total Loans $ 1,633 $ 179 $ 1,837 $ 3,649 $ 972,663 $ 976,312 30-59 Days 60-89 Days Greater Total Past December 31, 2022 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 128,148 $ 128,393 Commercial real estate - owner occupied - - - - 110,929 110,929 Commercial real estate - nonowner occupied 114 - 32 146 301,734 301,880 Agricultural - - - - 64,505 64,505 Residential real estate 98 411 1,287 1,796 289,572 291,368 HELOC 98 24 138 260 44,796 45,056 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,519 $ 962,075 All loans past due 90 days are systematically placed on nonaccrual status. When a loan is moved 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 nonaccrual 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. The categories of nonaccrual loans as of March 31, 2023 and December 31, 2022 are presented in the following table. March 31, 2023 December 31, ($ in thousands) Nonaccrual loans with no allowance Nonaccrual loans with an allowance Total nonaccrual loans Total nonaccrual loans Commercial & industrial $ 114 $ 71 $ 185 $ 114 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 199 - 199 210 Agricultural - - - - Residential real estate 1,696 1,046 2,742 3,020 Home equity line of credit (HELOC) 250 - 250 310 Consumer 20 - 20 28 Total loans $ 2,279 $ 1,117 $ 3,396 $ 3,682 19 Impaired Loans (Prior to the Adoption of ASC 326) Prior to the adoption of ASU 2016-13, a loan was considered impaired when, based on current information and events, it was probable that the Company would 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 included payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experienced insignificant payment delays and payment shortfalls generally were not classified as impaired. Management determined 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 was 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. Large groups of smaller balance homogenous loans were collectively evaluated for impairment. Accordingly, the Company did not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower. Impaired loans less than $100,000 were included in groups of homogenous loans. These loans were evaluated based on delinquency status. Interest payments on impaired loans were typically applied to principal unless collectability of the principal amount was reasonably assured, in which case interest was recognized on a cash basis. The following table presents loans individually evaluated for impairment as of and for the three and twelve months ended March 31, 2022 and December 31, 2022: ($ in thousands) Unpaid Average Interest Twelve Months Ended Recorded Principal Related Recorded 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 $ - $ - $ - $ - $ - Three Months Ended March 31, 2022 Average Interest ($ in thousands) Investment Recognized With no related allowance recorded: Commercial & industrial $ 216 $ - Commercial real estate - owner occupied 88 - Commercial real estate - nonowner occupied 351 5 Agricultural - - Residential real estate 1,935 18 HELOC 23 - Consumer - - With a specific allowance recorded: Commercial & industrial - - Commercial real estate - owner occupied - - Commercial real estate - nonowner occupied 173 - Agricultural - - Residential real estate 1,280 1 HELOC 130 1 Consumer - - Totals: Commercial & industrial $ 216 $ - Commercial real estate - owner occupied $ 88 $ - Commercial real estate - nonowner occupied $ 524 $ 5 Agricultural $ - $ - Residential real estate $ 3,215 $ 19 HELOC $ 153 $ 1 Consumer $ - $ - Modifications made to Borrowers Experiencing Financial Difficulty In the normal course of business, the Company may execute loan modifications with borrowers. These modifications are analyzed to determine whether the modification is considered concessionary, long term and made to a borrower experiencing financial difficulty. The Company’s modifications generally include interest rate adjustments, principal reductions, and amortization and maturity date extensions. These modifications allow the borrower short-term cash relief to allow them to improve their financial condition. If a loan modification is determined to be made to a borrower experiencing financial difficulty, the loan is considered collateral dependent and evaluated as part of the ACL as described above in the Allowance for Credit Losses section of this note. For the three months ended March 31, 2023, the Company did not modify any loans made to borrowers experiencing financial difficulty. The Company had no commitments to lend to borrowers experiencing financial difficulty for which the Company has modified an existing loan as of March 31, 2023. The Company monitors loan payments on an on-going basis to determine if a loan is considered to have a payment default. Determination of payment default involves analyzing the economic conditions that exist for each customer and their ability to generate positive cash flows during the loan term. For the three-month period ended March 31, 2023, the Company had no loan modifications made to borrowers experiencing financial difficulty for which there was a payment default within the 12 months following the modification date. Unfunded Loan Commitments The Company maintains an allowance for off-balance sheet credit exposures such as unfunded balances for existing lines of credit, commitments to extend future credit, as well as both standby and commercial letters of credit when there is a contractual obligation to extend credit and when this extension of credit is not unconditionally cancellable (i.e. commitment cannot be canceled at any time). The allowance for off-balance sheet credit exposures is adjusted as a provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur, which is based on a historical funding study derived from internal information, and an estimate of expected credit losses on commitments expected to be funded over its estimated life, which are the same loss rates that are used in computing the allowance for credit losses on loans. The allowance for credit losses for unfunded loan commitments of $1.1 million at March 31, 2023 is classified on the balance sheet within Other liabilities. The following table presents the balance and activity in the allowance for credit losses for unfunded loan commitments for the three months ended March 31, 2023. ($ in thousands) Allowance for Credit Losses - Unfunded Commitments Balance, beginning of period $ - Adjustment for adoption of ASU 2016-13 1,149 Provision for unfunded commitments (63 ) Balance, end of period $ 1,086

Goodwill

Goodwill	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 5 – GOODWILL A summary of the activity in goodwill is presented below: Three Months Ended ($ in thousands) 2023 2022 Beginning balance $ 23,239 $ 23,191 Measurement period adjustments - 48 Ending balance $ 23,239 $ 23,239 Goodwill is not amortized but is evaluated for impairment annually, and on an interim basis if events or circumstances change that indicate an impairment may exist. As of March 31, 2023 and December 31, 2022, the carrying amount of goodwill was $23.2 million. Goodwill is assessed for impairment annually as of December 31, or more frequently if events occur or circumstances change that indicate an impairment may exist. When assessing goodwill for impairment, first, a qualitative assessment can be made to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its estimated carrying value. If the results of the qualitative assessment are not conclusive, a quantitative goodwill test is performed. Alternatively, a quantitative goodwill test can be performed without performing a qualitative assessment. Goodwill was evaluated for impairment using a qualitative assessment performed as of December 31, 2022. The results of the assessment indicated no goodwill impairment existed as of that date.

Mortgage Servicing Rights

Mortgage Servicing Rights	3 Months Ended
	Mar. 31, 2023
Mortgage Servicing Rights [Abstract]
MORTGAGE SERVICING RIGHTS	NOTE 6 – MORTGAGE SERVICING RIGHTS Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid principal balance of mortgage loans serviced for others approximated $1.34 billion at March 31, 2023 and $1.35 billion at December 31, 2022. Contractually specified servicing fees of $0.8 million and $0.9 million were included in mortgage loan servicing fees in the consolidated income statement for the three months ended March 31, 2023 and 2022, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended ($ in thousands) 2023 2022 Carrying amount, beginning of year $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the year 280 758 Mortgage servicing rights amortization during the year (291 ) (547 ) Net change in valuation allowance 56 890 Carrying amount, end of year $ 13,548 $ 13,135 Valuation allowance: Beginning of year $ 177 $ 1,456 Increase (reduction) (56 ) (890 ) End of year $ 121 $ 566 Fair value, beginning of period $ 15,754 $ 12,629 Fair value, end of period $ 16,911 $ 14,433

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 7 – DERIVATIVE FINANCIAL INSTRUMENTS Risk Management Objective of Using Derivatives The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company manages its exposures to a wide variety of business and operational risks primarily through management of its core business activities. The Company manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, sources and duration of its assets and liabilities and through the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing and duration of the Company’s known or expected cash payments principally related to certain variable-rate assets. Non-designated Hedges The Company does not use derivatives for trading or speculative purposes. Derivatives not designated as hedges are not speculative and result from a service the Company provides to certain customers. The Company executes interest rate swaps with commercial banking customers to facilitate their respective risk management strategies. Those interest rate swaps are simultaneously hedged by offsetting interest rate swaps that the Company executes with a third party, such that the Company minimizes its net risk exposure resulting from such transactions. As the interest rate swaps associated with this program do not meet the strict hedge accounting requirements, changes in the fair value of both the customer swaps and the offsetting swaps are recognized directly in earnings. Additionally, the Company enters into forward contracts for the future delivery of mortgage loans to third-party investors and enters into Interest Rate Lock Commitments (“IRLCs”) with potential borrowers to fund specific mortgage loans that will be sold into the secondary market. The forward contracts that are entered into, economically hedge the effect of changes in interest rates resulting from the Company’s commitment to fund the loans. The IRLCs and forward contracts are not designated as accounting hedges and are recorded at fair value with changes in fair value reflected in noninterest income on the consolidated statements of income. The fair value of derivative instruments with a positive fair value are reported in accrued income and other assets in the consolidated balance sheets, while derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. The table below presents the notional amount and fair value of the Company’s interest rate swaps, IRLCs and forward contracts utilized as of March 31, 2023 and December 31, 2022. March 31, 2023 December 31, 2022 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 64,462 $ 4,404 $ 66,477 $ 5,538 IRLCs 10,516 45 - - Forward contracts - - 5,500 26 Total contracts $ 74,978 $ 4,449 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 64,462 $ (4,404 ) $ 66,477 $ (5,538 ) Forward contracts 15,500 (112 ) - - IRLCs - - 3,268 (20 ) Total contracts $ 79,962 $ (4,516 ) $ 69,745 $ (5,558 ) 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 three months ended March 31, 2023 and 2022. Three Months Ended ($ in thousands) Statement of income classification 2023 2022 Interest rate swap contracts Other income $ 6 $ - IRLCs Gain on sale of mortgage loans & OMSR 65 (177 ) Forward contracts Gain on sale of mortgage loans & OMSR (138 ) 313 The following table shows the offsetting of financial assets and derivative assets at March 31, 2023 and December 31, 2022. ($ in thousands) Gross amounts Gross amounts offset in the Net amounts of assets presented in the Gross amounts not offset in the consolidated balance sheet of recognized consolidated consolidated Financial Cash collateral Net amount March 31, 2023 Interest rate swaps $ 4,424 $ 20 $ 4,404 $ - $ 3,860 $ 544 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058 The following table shows the offsetting of financial liabilities and derivative liabilities at March 31, 2023 and December 31, 2022. ($ in thousands) Gross amounts Gross amounts offset in the Net amounts of liabilities presented in the Gross amounts not offset in the consolidated balance sheet of recognized consolidated consolidated Financial Cash collateral Net amount March 31, 2023 Interest rate swaps $ 4,424 $ 20 $ 4,404 $ - $ - $ 4,404 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Deposits

Deposits	3 Months Ended
	Mar. 31, 2023
Interest-Bearing Deposits [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS Major classification of deposits at March 31, 2023 and at December 31, 2022 were as follows: ($ in thousands) March 31, December 31, Non interest bearing demand $ 237,175 $ 256,799 Interest bearing demand 188,497 191,719 Savings 227,974 191,272 Money market 222,203 255,995 Time deposits less than $250,000 191,236 160,507 Time deposits $250,000 or greater 43,059 30,373 Total Deposits $ 1,110,144 $ 1,086,665 Included in time deposits at March 31, 2023 and December 31, 2022 were $56.8 million and $58.0 million, respectively, of deposits which were obtained through the Certificate of Deposit Account Registry Service (CDARS).

Short-Term Borrowings

Short-Term Borrowings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
SHORT-TERM BORROWINGS	NOTE 9 – SHORT-TERM BORROWINGS ($ in thousands) March 31, December 31, Securities sold under repurchase agreements $ 15,998 $ 14,923 The Company has retail repurchase agreements (“REPO”) to facilitate cash management transactions with commercial customers. These obligations are secured by agency and mortgage-backed securities and such collateral is held by the Federal Home Loan Bank (“FHLB”). These securities have various maturity dates from 2023 through 2061. As of March 31, 2023, these REPO agreements were secured by securities totaling $23.8 million. The REPO agreements mature within one month. The Company has borrowing capabilities at the Federal Reserve Discount Window (“Discount Window”) and the Bank Term Funding Program (“BTFP”) by pledging either securities or loans as collateral. As of March 31, 2023, there was no collateral pledged or borrowings drawn through either facility. At March 31, 2023 and December 31, 2022, the Company had $41.0 million in federal funds lines, of which none was drawn.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances	3 Months Ended
	Mar. 31, 2023
Interest-Bearing Deposits [Abstract]
FEDERAL HOME LOAN BANK ADVANCES	NOTE 10 – FEDERAL HOME LOAN BANK ADVANCES The Company’s FHLB advances were secured by $233.1 million in mortgage loans at March 31, 2023. Advances consisted of fixed and variable interest rates from 3.53 to 4.92 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at March 31, 2023 were: ($ in thousands) Debt 2023 $ 34,500 2028 10,000 Total $ 44,500

Trust Preferred Securities

Trust Preferred Securities	3 Months Ended
	Mar. 31, 2023
Trust Preferred Securities [Abstract]
TRUST PREFERRED SECURITIES	NOTE 11 – 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 March 31, 2023 and December 31, 2022 was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	3 Months Ended
	Mar. 31, 2023
Subordinated Debt [Abstract]
SUBORDINATED DEBT	NOTE 12 – 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 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.

Disclosures About Fair Value of

Disclosures About Fair Value of Assets and Liabilities	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
DISCLOSURES ABOUT FAIR VALUE OF ASSETS AND LIABILITIES	NOTE 13 – DISCLOSURES ABOUT FAIR VALUE OF ASSETS AND LIABILITIES Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement must maximize the use of observable inputs and minimize the use of unobservable inputs. There is a hierarchy of three levels of inputs that may be used to measure fair value: Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a recurring basis, recognized in the accompanying consolidated balance sheets, as well as the general classifications of such assets pursuant to the valuation hierarchy. Available-for-Sale Securities The fair values of available-for-sale securities are determined by various valuation methodologies. Level 1 securities include money market mutual funds. Level 1 inputs include quoted prices in an active market. Level 2 securities include U.S. treasury and government agencies, mortgage-backed securities, and obligations of political and state subdivisions. Level 2 inputs do not include quoted prices for individual securities in active markets; however, they do include inputs that are either directly or indirectly observable for the individual security being valued. Such observable inputs include interest rates and yield curves at commonly quoted intervals, volatilities, prepayment speeds, credit risks and default rates. Also included are inputs derived principally from or corroborated by observable market data by correlation or other means. Interest Rate Contracts The fair values of interest rate contracts are based upon the estimated amount the Company would receive or pay to terminate the contracts or agreements, taking into account underlying interest rates, creditworthiness of underlying customers for credit derivatives and, when appropriate, the creditworthiness of the counterparties. Forward contracts The fair values of forward contracts on to-be-announced securities are determined using quoted prices in active markets, or benchmarked thereto (Level 1). Interest Rate Lock Commitments (IRLCs) The fair value of IRLCs are determined using the projected sale price of individual loans based on changes in the market interest rates, projected “pull-through” rates (the probability that an IRLC will ultimately result in an originated loan), the reduction in the value of the applicant’s option due to the passage of time, and the remaining origination costs to be incurred based on management’s estimate of market costs (Level 3). The following table presents the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at March 31, 2023 and December 31, 2022. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 7,463 $ - $ 7,463 $ - Mortgage-backed securities 203,775 - 203,775 - State and political subdivisions 11,424 - 11,424 - Other corporate securities 14,945 - 14,945 - Interest rate contracts - assets 4,404 - 4,404 - Interest rate contracts - liabilities (4,404 ) - (4,404 ) - Forward contracts (112 ) (112 ) - - IRLCs 45 - - 45 ($ 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 ) Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs The following table reconciles the beginning and ending balances of recurring fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs for the three months ended March 31, 2023 and 2022. Three Months Ended ($ in thousands) 2023 2022 Interest Rate Lock Commitments Balance at beginning of period $ (20 ) $ 22 Total realized gains (losses) Change in fair value 65 (177 ) Balance at end of period $ 45 $ (155 ) The following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying consolidated balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. Collateral-dependent Individually evaluated Loans, Net of ACL The estimated fair value of collateral-dependent individually evaluated loans (or impaired loans prior to the adoption of ASC 326) is based on the appraised value of the collateral, less estimated cost to sell. Collateral- dependent individually evaluated loans are classified within Level 3 of the fair value hierarchy. This method requires obtaining an independent appraisal of the collateral, which is reviewed for accuracy and consistency by management. Appraisers are selected from an approved list which is maintained by management. The appraised values are reduced by applying a discount factor to the value based on the Company’s loan review policy. All individually evaluated loans held by the Company were collateral dependent at March 31, 2023 and December 31, 2022. Mortgage Servicing Rights Mortgage servicing rights do not trade in an active, open market with readily observable prices. Accordingly, fair value is estimated using discounted cash flow models associated with the servicing rights and discounting the cash flows using discount market rates, prepayment speeds and default rates. The servicing portfolio has been valued using all relevant positive and negative cash flows including servicing fees; miscellaneous income and float; marginal costs of servicing; the cost of carry of advances; and foreclosure losses; and applying certain prevailing assumptions used in the marketplace. Due to the nature of the valuation inputs, mortgage servicing rights are classified within Level 3 of the hierarchy. These mortgage servicing rights are tested for impairment on a quarterly basis. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Individually evaluated loans $ 1,058 $ - $ - $ 1,058 Mortgage servicing rights 1,349 - - 1,349 ($ in thousands) Fair value at December 31, (Level 1) (Level 2) (Level 3) Impaired loans $ 1,028 $ - $ - $ 1,028 Mortgage servicing rights 1,448 - - 1,448 Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs Unobservable (Level 3) Inputs The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements. Fair value at Valuation Unobservable Range (weighted- ($ in thousands) 2023 technique inputs average) Collateral-dependent individually evaluated loans $ 1,058 Market comparable properties Comparability adjustments (%) 1 - 31% (9 )% Mortgage servicing rights 1,349 Discounted cash flow Discount Rate 11.39 % Constant prepayment rate 5.95 % P&I earnings credit 4.85 % T&I earnings credit 4.84 % Inflation for cost of servicing 3.50 % IRLCs 45 Discounted cash flow Loan closing rates 49% - 96 % Fair value at Valuation Unobservable Range (weighted- ($ in thousands) 2022 technique inputs average) 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 % There were no changes in the inputs or methodologies used to determine fair value at March 31, 2023 as compared to December 31, 2022. The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying consolidated balance sheets at amounts other than fair value. Cash and Due From Banks, Federal Reserve and Federal Home Loan Bank Stock and Accrued Interest Receivable and Payable The carrying amount approximates the fair value. Loans Held for Sale The fair value of loans held for sale is based upon quoted market prices, where available, or is determined by discounting estimated cash flows using interest rates approximating the Company’s current origination rates for similar loans and adjusted to reflect the inherent credit risk. Loans The estimated fair value of loans 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, Short-Term Borrowings, and FHLB Advances Deposits include demand deposits, savings accounts, and certain money market deposits. Short-term borrowings include federal funds borrowed and REPO agreements. The carrying amount of these instruments approximates the fair value. The estimated fair value for fixed-maturity time deposits and FHLB advances are based on estimates of the rate State Bank could pay on similar instruments with similar terms and maturities at March 31, 2023 and December 31, 2022. 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 March 31, 2023 and December 31, 2022 and are not considered significant to this presentation. Trust Preferred Securities The fair value for Trust Preferred Securities is estimated by discounting the cash flows using an appropriate discount rate. Subordinated Debt The fair value for subordinated debt is estimated by discounting the cash flows using a discount rate equal to the rate currently offered on similar borrowings. The following table presents estimated fair values of the Company’s other financial instruments carried at other than fair value. The fair values of certain of these instruments were calculated by discounting expected cash flows, which involves significant judgments by management and uncertainties. Fair value is the estimated amount at which financial assets or liabilities could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Because no market exists for certain of these financial instruments, and because management does not intend to sell these financial instruments, the Company does not know whether the fair values shown below represent values at which the respective financial instruments could be sold individually or in the aggregate. ($ in thousands) Carrying Fair Fair value measurements using March 31, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 21,625 $ 21,625 $ 21,625 $ - $ - Interest bearing time deposits 1,380 1,380 - 1,380 - Loans held for sale 5,592 5,711 - 5,711 - Loans, net of allowance for loan losses 960,870 958,760 - - 958,760 Federal Reserve and FHLB Bank stock, at cost 6,054 6,054 - 6,054 - Interest receivable 3,926 3,926 - 3,926 - Financial liabilities Deposits $ 1,110,144 $ 1,116,109 $ 875,849 $ 240,260 $ - Short-term borrowings 15,998 15,998 - 15,998 - FHLB advances 44,500 44,809 - 44,809 - Trust preferred securities 10,310 9,809 - 9,809 - Subordinated debt, net of issuance costs 19,606 18,847 - 18,847 - Interest payable 1,441 1,441 - 1,441 - ($ 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 -

Share Based Compensation

Share Based Compensation	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	NOTE 14 – SHARE BASED COMPENSATION In April 2017, the Company’s shareholders approved a new share-based incentive compensation plan, the SB Financial Group, Inc. 2017 Stock Incentive Plan (the “2017 Plan”), which replaced the Company’s 2008 Stock Incentive Plan. The 2017 Plan permits the Company to grant or award incentive stock options, nonqualified stock options, stock appreciation rights (“SARs”), restricted stock, and restricted stock units to employees and directors of the Company and its subsidiaries. A total of 500,000 common shares of the Company are available for grants or awards under the 2017 Plan, of which 145,528 shares had been granted under the plan as of March 31, 2023. The 2017 Plan is intended to advance the interests of the Company and its shareholders by offering employees, directors and advisory board members of the Company and its subsidiaries an opportunity to acquire or increase their ownership interest in the Company through grants of equity-based awards. The 2017 Plan permits equity-based awards to be used to attract, motivate, reward and retain highly competent individuals upon whose judgment, initiative, leadership and efforts are key to the success of the Company by encouraging those individuals to become shareholders of the Company. Stock option awards are granted with an exercise price equal to the market price of the Company’s stock at the date of grant and those option awards vest based on 5 years of continuous service and have 10-year contractual terms. The fair value of each option award is estimated on the date of grant using the Black-Scholes valuation model. As of March 31, 2023, there were no stock options outstanding, and no unrecognized compensation cost related to stock option awards. No stock options were granted in the first three months of 2023. On February 5, 2013, the Company adopted a Long Term Incentive (LTI) Plan, which provides for awards of restricted stock in the Company to certain key executives. These restricted stock awards vest over a four-year period and are intended to assist the Company in retention of key executives. The compensation cost charged against income for awards under the LTI Plan for the three months ended March 31, 2023 and March 31, 2022 was $0.2 million and $0.2 million, respectively. As of March 31, 2022, there was $1.0 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 1.95 years. The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the three months ended March 31, 2023. Shares Weighted- Nonvested, January 1, 2023 52,919 $ 19.23 Granted 28,664 16.53 Vested (18,094 ) 19.04 Forfeited (655 ) 18.67 Nonvested, March 31, 2023 62,834 $ 18.06

General Litigation

General Litigation	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
GENERAL LITIGATION	NOTE 15 – GENERAL LITIGATION The Company is subject to claims and lawsuits that arise primarily in the ordinary course of business. Additionally, the Company is subject to periodic examinations by various regulatory agencies. It is the opinion of management that the disposition or ultimate resolution of any such claims, lawsuits and examinations pending at March 31, 2023, will not have a material adverse effect on the consolidated financial position, results of operations and cash flow of the Company.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
New and applicable accounting pronouncements	New and applicable accounting pronouncements: 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 on the Company’s consolidated financial statements. ASU 2016-13: Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments On January 1, 2023, the Company adopted ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) (“ASC 326”) as amended. The new accounting guidance in this ASU replaces the incurred loss methodology with an expected loss methodology, which is referred to as the current expected credit loss (“CECL”) methodology. The CECL methodology is applicable to the measurement of credit losses on financial assets measured at amortized cost, including loan receivables and HTM debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments), and net investments in leases recognized by a lessor. The CECL methodology requires an entity to estimate credit losses over the life of an asset or off-balance sheet credit exposure. In addition, CECL made changes to the accounting for available for sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available for sale debt securities if management does not intend to sell and does not believe that it is more likely than not, they will be required to sell. The Company adopted ASU 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The transition adjustment of the CECL adoption included an increase in the allowance for credit losses (“ACL”) of $1.4 million and an increase of $1.1 million to establish a reserve for unfunded commitments, with a $2.0 million decrease to retained earnings, and $0.5 million of income tax portion being recorded as part of the deferred tax asset in the Company’s Consolidated Balance Sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 adoption Impact of ASC 326 adoption As reported under ASC 326 Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907 Allowance for Credit Losses - Securities Available for Sale For available for sale debt securities, management evaluates all investments in an unrealized loss position on a quarterly basis, and more frequently when economic or market conditions warrant such evaluation. If the Company has the intent to sell the security or it is more likely than not that the Company will be required to sell the security, the security is written down to fair value and the entire loss is recorded in earnings. If either of the above criteria is not met, the Company evaluates whether the decline in fair value is the result of credit losses or other factors. In making the assessment, the Company may consider various factors including the extent to which fair value is less than amortized cost, performance on any underlying collateral, downgrades in the ratings of the security by a rating agency, the failure of the issuer to make scheduled interest or principal payments and adverse conditions specifically related to the security. If the assessment indicates that a credit loss exists, the present value of cash flows expected to be collected are compared to the amortized cost basis of the security and any excess is recorded as an allowance for credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any amount of unrealized loss that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the ACL under CECL are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes an available-for-sale security is confirmed to be uncollectible or when either of the criteria regarding intent or requirement to sell is met. At March 31, 2023, there was no allowance for credit losses related to the available-for-sale debt securities portfolio. Accrued interest receivable on available for sale debt securities totaled $0.7 million at March 31, 2023 and was excluded from the estimate of credit losses. Allowance for Credit Losses - Loans The ACL is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes that the uncollectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the ACL using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. Accrued interest receivable related to loans totaled $2.3 million at March 31, 2023 and is excluded from the estimate of credit losses. The Company measures expected credit losses for loans on a pooled basis when similar risk characteristics exist. The Company has identified the following portfolio segments: ● Commercial & Industrial ● Commercial Real Estate - Owner Occupied ● Commercial Real Estate – Nonowner Occupied ● Agricultural ● Residential Real Estate ● Home Equity Line of Credit (HELOCs) ● Consumer The Company utilized a Discounted Cash Flow (“DCF”) method to estimate the quantitative portion of the allowance for credit losses for all loan pools evaluated on a collective pooled basis, with the exception of the credit card portfolio, which was estimated using the Remaining Life Method. For each segment, a Loss Driver Analysis (“LDA”) was performed in order to identify appropriate loss drivers and create a regression model for use in forecasting cash flows. The LDA analysis utilized the Company’s own Federal Financial Institutions Examination Councils’ (“FFIEC”) Call Report data, as well as peer institution data. In creating the DCF model, the Company has established a one-year reasonable and supportable forecast period with a one-year straight line reversion to the long-term historical average. The Company’s own loan-level loss data from January 2016 through March 31, 2023 contained within the model is being supplemented with peer data in most loan pools as there was not sufficient loan-level detail from prior cycles reflecting similar economic conditions as the forecasted loss drivers to result in a statistically sound calculation. Key inputs into the DCF model include loan-level detail, including the amortized cost basis of individual loans, payment structure, and loss history, and forecasted loss drivers. The Company utilizes data from Federal Reserve Economic Data (“FRED”) to provide economic forecasts under various scenarios, which are applied to loan pools to reflect model risk in the current economic environment. Additional key assumptions in the DCF model include the probability of default (“PD”), loss given default (“LGD”), and prepayment/curtailment rates. When possible, the Company utilizes its own PDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own PDs, the LDA is utilized to determine PDs based on the forecasted economic factors. In all cases, the LDA is then utilized to determine the long-term historical average which is reached over the reversion period. When possible, the Company utilizes its own LGDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own LGDs, the LGD is derived using a method referred to as Frye Jacobs. The Frye Jacobs method is a mathematical formula that traces the relationship between LGD and PD over time and projects the LGD based on the level of PD forecasted. In all cases, the Frye Jacobs method is utilized to calculate LGDs during the reversion period and long-term historical average. Benchmark prepayment and curtailment rates were used in the ACL estimate. Management also considers further adjustments to historical loss information for current conditions and reasonable and supportable forecasts that differ from the conditions that exist for the period over which historical information is evaluated as well as other changes in qualitative factors not inherently considered in the quantitative analyses. A number of factors are considered including economic forecast uncertainty, credit quality trends, valuation trends, concentration risk, quality of loan review, changes in personnel, impact of rising interest rates, external factors and other considerations. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan pools. The qualitative analysis increases or decreases the allowance allocation for each loan pool based on the assessment of factors described above. During each reporting period, management also considers the need to adjust the baseline lifetime loss rates for factors that may cause expected losses to differ from those experienced in the historical loss periods. Loans that do not share risk characteristics are evaluated on an individual basis. When management determines that foreclosure is probable and the borrower is experiencing financial difficulty, the expected credit losses are based on the fair value of collateral at the reporting dated unadjusted for selling costs as appropriate. The Company is also required to consider expected credit losses associated with loan commitments over the contractual period in which it is exposed to credit risk on the underlying commitments. Any allowance for off-balance sheet credit exposures is reported in Other liabilities on the Company’s Consolidated Balance Sheet and is increased or decreased through a provision for credit loss expense on the Company’s Consolidated Statement of Income. The calculation includes consideration of the likelihood that funding will occur and forecasted credit losses on commitments expected to be funded over their estimated lives. The allowance is calculated using the same methodology, inputs and assumptions as the funded portion of loans at the segment level applied to the amount of commitments expected to be funded. While the Company’s policies and procedures used to estimate the allowance for credit losses, as well as the resultant provision for credit losses charged to income, are considered adequate by management and are reviewed periodically by regulators, model validators and internal audit, they are necessarily approximate and imprecise. There are factors beyond the Company’s control, such as changes in projected economic conditions, real estate markets or particular industry conditions which may materially impact asset quality and the adequacy of the allowance for credit losses and thus the resulting provision for credit losses. ASU No. 2022-02: Financial Instruments – Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures On January 1, 2023, the Company adopted ASU 2022-02 Financial Instruments - Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures, which removed the existing measurement and disclosure requirements for loans considered to be Troubled Debt Restructurings (“TDRs”) and added additional disclosure requirements related to modifications provided to borrowers experiencing financial difficulty. Prior to adoption of ASU 2022-02, a change in contractual terms of a loan where a borrower was experiencing financial difficulty and received a concession not available through other sources the loans was required to be disclosed as a TDR, whereas now a borrower that is experiencing financial difficulty and receives a modification in the form of principal forgiveness, interest rate reduction, an other-than-insignificant payment delay or a term extension in the current period needs to be disclosed. The amendment was adopted prospectively and had no impact on the Consolidated Financial Statements aside from additional and revised financial statement disclosures (See Note 4 to the Consolidated Financial Statements).

Basis of Presentation (Tables)

Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Schedule of impact of the adoption of ASC 326	January 1, 2023 ($ in thousands) Pre-ASC 326 adoption Impact of ASC 326 adoption As reported under ASC 326 Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of earnings per share	Three Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 876 $ 835 Undistributed earnings allocated to common shares 1,567 1,972 Net earnings allocated to common shares 2,443 2,807 Net earnings allocated to participating securities 7 6 Net Income allocated to common shares and participating securities $ 2,450 $ 2,813 Weighted average shares outstanding for basic earnings per share 6,933 7,035 Dilutive effect of stock compensation 75 65 Weighted average shares outstanding for diluted earnings per share 7,008 7,100 Basic earnings per common share $ 0.35 $ 0.40 Diluted earnings per common share $ 0.35 $ 0.40

Available for Sale Securities (

Available for Sale Securities (Tables)	3 Months Ended
	Mar. 31, 2023
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 Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value March 31, 2023 U.S. Treasury and Government agencies $ 8,150 $ - $ (687 ) $ 7,463 Mortgage-backed securities 236,978 3 (33,206 ) 203,775 State and political subdivisions 12,837 15 (1,428 ) 11,424 Other corporate securities 17,200 - (2,255 ) 14,945 Totals $ 275,165 $ 18 $ (37,576 ) $ 237,607 Gross Gross 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
Schedule of amortized cost and fair value of securities available-for-sale by contractual maturity	Amortized Fair ($ in thousands) Cost Value Within one year $ 1,336 $ 1,325 Due after one year through five years 2,737 2,691 Due after five years through ten years 24,866 21,922 Due after ten years 9,248 7,894 38,187 33,832 Mortgage-backed securities 236,978 203,775 Totals $ 275,165 $ 237,607
Schedule of securities with unrealized losses	Less than 12 Months 12 Months or Longer Total ($ in thousands) March 31, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ 1,315 $ (45 ) $ 6,117 $ (642 ) $ 7,432 $ (687 ) Mortgage-backed securities 17,644 (1,004 ) 185,794 (32,202 ) 203,438 (33,206 ) State and political subdivisions 3,057 (223 ) 6,630 (1,205 ) 9,687 (1,428 ) Other corporate securities 4,169 (681 ) 10,276 (1,574 ) 14,445 (2,255 ) Totals $ 26,185 $ (1,953 ) $ 208,817 $ (35,623 ) $ 235,002 $ (37,576 ) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury 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 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Schedule of categories of loans	Total Loans ($ in thousands) March 31, December 31, Commercial & industrial $ 126,066 $ 128,393 Commercial real estate - owner occupied 114,641 110,929 Commercial real estate - nonowner occupied 304,383 301,880 Agricultural 57,761 64,505 Residential real estate 309,684 291,368 Home equity line of credit (HELOC) 44,712 45,056 Consumer 19,065 19,944 Total loans 976,312 962,075 Allowance for credit losses (15,442 ) (13,818 ) Loans, net $ 960,870 $ 948,257
Schedule of activity related to the allowance for credit losses	($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 72 $ 1,965 Commercial real estate - owner occupied 1,696 54 - - 45 1,795 Commercial real estate - nonowner occupied 4,584 1,015 (32 ) - 242 5,809 Agricultural 611 (194 ) - - (14 ) 403 Residential real estate 4,438 360 - - (74 ) 4,724 HELOC 547 (76 ) - - 24 495 Consumer 279 (17 ) (37 ) 8 18 251 Total $ 13,818 $ 1,372 $ (69 ) $ 8 $ 313 $ 15,442 ($ in thousands) Balance at Chargeoffs Recoveries Provision for Balance at Commercial & industrial $ 1,890 $ - $ - $ (227 ) $ 1,663 Commercial real estate - owner occupied 2,564 - - (868 ) 1,696 Commercial real estate - nonowner occupied 4,217 - - 367 4,584 Agricultural 599 - - 12 611 Residential real estate 3,515 - - 923 4,438 HELOC 579 (34 ) 47 (45 ) 547 Consumer 441 - - (162 ) 279 Total $ 13,805 $ (34 ) $ 47 $ - $ 13,818 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,890 $ - $ - $ 2 $ 1,892 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,217 - - 102 4,319 Agricultural 599 - - (52 ) 547 Residential real estate 3,515 - - (13 ) 3,502 HELOC 579 - - (45 ) 534 Consumer 441 (9 ) 8 6 446 Total $ 13,805 $ (9 ) $ 8 $ - $ 13,804
Schedule of presents an analysis of collateral-dependent loans	($ in thousands) Collateral Type Allocated March 31, 2023 Real Estate Other Total Allowance Commercial & industrial $ 358 $ - $ 358 $ 17 Commercial real estate - owner occupied 1,958 - 1,958 - Commercial real estate - nonowner occupied 1,382 - 1,382 - Agricultural - - - - Residential real estate 1,674 - 1,674 66 HELOC 16 - 16 - Consumer - - - - Total $ 5,388 $ - $ 5,388 $ 83
Schedule of allowance for loan losses and recorded investment	December 31, 2022 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance for credit losses: Ending allowance attributable to loans: Individually evaluated for impairment $ - $ - $ - $ 138 $ 2 $ 140 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: Individually evaluated for impairment $ 204 $ 347 $ - $ 2,863 $ 114 $ 3,528 Collectively evaluated for impairment $ 128,189 $ 412,462 $ 64,505 $ 288,505 $ 64,886 $ 958,547 Totals $ 128,393 $ 412,809 $ 64,505 $ 291,368 $ 65,000 $ 962,075 March 31, 2022 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance for credit losses: Ending allowance attributable to loans: Individually evaluated for impairment $ - $ 10 $ - $ 172 $ 4 $ 186 Collectively evaluated for impairment $ 1,892 $ 6,873 $ 547 $ 3,330 $ 976 $ 13,618 Totals $ 1,892 $ 6,883 $ 547 $ 3,502 $ 980 $ 13,804 Loans: Individually evaluated for impairment $ 118 $ 346 $ - $ 2,974 $ 141 $ 3,579 Collectively evaluated for impairment $ 124,481 $ 399,601 $ 55,660 $ 211,209 $ 55,822 $ 846,773 Totals $ 124,599 $ 399,947 $ 55,660 $ 214,183 $ 55,963 $ 850,352
Schedule of credit quality indicators and loan categories	($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted March 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 8,511 $ 21,505 $ 23,324 $ 11,946 $ 9,037 $ 7,431 $ 43,051 $ 430 $ 125,235 Special Mention (5) - - - 153 - 159 25 - 337 Substandard (6) - 44 - - - 133 202 - 379 Doubtful (7) - - - - - 109 1 5 115 Loss (8) - - - - - - - - - Total $ 8,511 $ 21,549 $ 23,324 $ 12,099 $ 9,037 $ 7,832 $ 43,279 $ 435 $ 126,066 Commercial real estate - owner occupied Pass (1 - 4) $ 5,441 $ 20,677 $ 28,676 $ 14,165 $ 13,845 $ 28,620 $ 280 $ 65 $ 111,769 Special Mention (5) - - - 719 194 4 - - 917 Substandard (6) - - - 1,757 198 - - - 1,955 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 5,441 $ 20,677 $ 28,676 $ 16,641 $ 14,237 $ 28,624 $ 280 $ 65 $ 114,641 Commercial real estate - nonowner occupied Pass (1 - 4) $ 13,689 $ 84,172 $ 63,072 $ 50,413 $ 35,662 $ 54,652 $ 129 $ 119 $ 301,908 Special Mention (5) - - - - - 1,042 - - 1,042 Substandard (6) - - - - 877 357 - - 1,234 Doubtful (7) - - 40 - - 159 - - 199 Loss (8) - - - - - - - - - Total $ 13,689 $ 84,172 $ 63,112 $ 50,413 $ 36,539 $ 56,210 $ 129 $ 119 $ 304,383 ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted March 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Agricultural Pass (1 - 4) $ 4,208 $ 17,230 $ 13,501 $ 3,725 $ 2,155 $ 11,737 $ 5,205 $ - $ 57,761 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 4,208 $ 17,230 $ 13,501 $ 3,725 $ 2,155 $ 11,737 $ 5,205 $ - $ 57,761 Residential real estate Pass (1 - 4) $ 19,891 $ 117,919 $ 88,389 $ 34,780 $ 11,836 $ 26,990 $ 4,481 $ 2,444 $ 306,730 Special Mention (5) - - 264 196 1,047 1,424 - - 2,931 Substandard (6) - - - - - 23 - - 23 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 19,891 $ 117,919 $ 88,653 $ 34,976 $ 12,883 $ 28,437 $ 4,481 $ 2,444 $ 309,684 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 22 $ 9 $ 89 $ 254 $ 37,509 $ 6,579 $ 44,462 Special Mention (5) - - - - - 66 66 118 250 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 22 $ 9 $ 89 $ 320 $ 37,575 $ 6,697 $ 44,712 Consumer Pass (1 - 4) $ 1,037 $ 6,835 $ 2,090 $ 1,614 $ 436 $ 343 $ 6,689 $ - $ 19,044 Special Mention (5) - 13 3 2 3 - - - 21 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 1,037 $ 6,848 $ 2,093 $ 1,616 $ 439 $ 343 $ 6,689 $ - $ 19,065 Total Loans Pass (1 - 4) $ 52,777 $ 268,338 $ 219,074 $ 116,652 $ 73,060 $ 130,027 $ 97,344 $ 9,637 $ 966,909 Special Mention (5) - 13 267 1,070 1,244 2,695 91 118 5,498 Substandard (6) - 44 - 1,757 1,075 513 202 - 3,591 Doubtful (7) - - 40 - - 268 1 5 314 Loss (8) - - - - - - - - - Total Loans $ 52,777 $ 268,395 $ 219,381 $ 119,479 $ 75,379 $ 133,503 $ 97,638 $ 9,760 $ 976,312
Schedule of credit quality indicators and loan categories	($ in thousands) December 31, 2022 Commercial & industrial Commercial real estate - owner occupied Commercial real estate - nonowner occupied Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 127,727 $ 107,999 $ 296,611 $ 64,505 $ 288,028 $ 44,746 $ 19,915 $ 949,531 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 $ 128,393 $ 110,929 $ 301,880 $ 64,505 $ 291,368 $ 45,056 $ 19,944 $ 962,075
Schedule of loan portfolio aging analysis	($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past March 31, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 750 $ 56 $ 185 $ 991 $ 125,075 $ 126,066 Commercial real estate - owner occupied 42 - - 42 114,599 114,641 Commercial real estate - nonowner occupied 39 84 32 155 304,228 304,383 Agricultural - - - - 57,761 57,761 Residential real estate 627 - 1,449 2,076 307,608 309,684 HELOC 151 15 155 321 44,391 44,712 Consumer 24 24 16 64 19,001 19,065 Total Loans $ 1,633 $ 179 $ 1,837 $ 3,649 $ 972,663 $ 976,312 30-59 Days 60-89 Days Greater Total Past December 31, 2022 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 128,148 $ 128,393 Commercial real estate - owner occupied - - - - 110,929 110,929 Commercial real estate - nonowner occupied 114 - 32 146 301,734 301,880 Agricultural - - - - 64,505 64,505 Residential real estate 98 411 1,287 1,796 289,572 291,368 HELOC 98 24 138 260 44,796 45,056 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,519 $ 962,075
Schedule of categories of nonaccrual loans	March 31, 2023 December 31, ($ in thousands) Nonaccrual loans with no allowance Nonaccrual loans with an allowance Total nonaccrual loans Total nonaccrual loans Commercial & industrial $ 114 $ 71 $ 185 $ 114 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 199 - 199 210 Agricultural - - - - Residential real estate 1,696 1,046 2,742 3,020 Home equity line of credit (HELOC) 250 - 250 310 Consumer 20 - 20 28 Total loans $ 2,279 $ 1,117 $ 3,396 $ 3,682
Schedule of impaired loan activity	($ in thousands) Unpaid Average Interest Twelve Months Ended Recorded Principal Related Recorded 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 $ - $ - $ - $ - $ - Three Months Ended March 31, 2022 Average Interest ($ in thousands) Investment Recognized With no related allowance recorded: Commercial & industrial $ 216 $ - Commercial real estate - owner occupied 88 - Commercial real estate - nonowner occupied 351 5 Agricultural - - Residential real estate 1,935 18 HELOC 23 - Consumer - - With a specific allowance recorded: Commercial & industrial - - Commercial real estate - owner occupied - - Commercial real estate - nonowner occupied 173 - Agricultural - - Residential real estate 1,280 1 HELOC 130 1 Consumer - - Totals: Commercial & industrial $ 216 $ - Commercial real estate - owner occupied $ 88 $ - Commercial real estate - nonowner occupied $ 524 $ 5 Agricultural $ - $ - Residential real estate $ 3,215 $ 19 HELOC $ 153 $ 1 Consumer $ - $ -
Schedule of credit losses for unfunded loan commitments	($ in thousands) Allowance for Credit Losses - Unfunded Commitments Balance, beginning of period $ - Adjustment for adoption of ASU 2016-13 1,149 Provision for unfunded commitments (63 ) Balance, end of period $ 1,086

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of activity in goodwill	Three Months Ended ($ in thousands) 2023 2022 Beginning balance $ 23,239 $ 23,191 Measurement period adjustments - 48 Ending balance $ 23,239 $ 23,239

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	3 Months Ended
	Mar. 31, 2023
Mortgage Servicing Rights [Abstract]
Schedule of mortgage servicing rights capitalized and related amortization	Three Months Ended ($ in thousands) 2023 2022 Carrying amount, beginning of year $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the year 280 758 Mortgage servicing rights amortization during the year (291 ) (547 ) Net change in valuation allowance 56 890 Carrying amount, end of year $ 13,548 $ 13,135 Valuation allowance: Beginning of year $ 177 $ 1,456 Increase (reduction) (56 ) (890 ) End of year $ 121 $ 566 Fair value, beginning of period $ 15,754 $ 12,629 Fair value, end of period $ 16,911 $ 14,433

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of notional amount and fair value of interest rate swaps	March 31, 2023 December 31, 2022 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 64,462 $ 4,404 $ 66,477 $ 5,538 IRLCs 10,516 45 - - Forward contracts - - 5,500 26 Total contracts $ 74,978 $ 4,449 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 64,462 $ (4,404 ) $ 66,477 $ (5,538 ) Forward contracts 15,500 (112 ) - - IRLCs - - 3,268 (20 ) Total contracts $ 79,962 $ (4,516 ) $ 69,745 $ (5,558 )
Schedule of consolidated statements of income for non-hedging derivative financial instruments	Three Months Ended ($ in thousands) Statement of income classification 2023 2022 Interest rate swap contracts Other income $ 6 $ - IRLCs Gain on sale of mortgage loans & OMSR 65 (177 ) Forward contracts Gain on sale of mortgage loans & OMSR (138 ) 313
Schedule of financial assets and derivative assets	($ in thousands) Gross amounts Gross amounts offset in the Net amounts of assets presented in the Gross amounts not offset in the consolidated balance sheet of recognized consolidated consolidated Financial Cash collateral Net amount March 31, 2023 Interest rate swaps $ 4,424 $ 20 $ 4,404 $ - $ 3,860 $ 544 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058
Schedule of financial liabilities and derivative liabilities	($ in thousands) Gross amounts Gross amounts offset in the Net amounts of liabilities presented in the Gross amounts not offset in the consolidated balance sheet of recognized consolidated consolidated Financial Cash collateral Net amount March 31, 2023 Interest rate swaps $ 4,424 $ 20 $ 4,404 $ - $ - $ 4,404 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2023
Interest-Bearing Deposits [Abstract]
Schedule of maturities of time deposit	($ in thousands) March 31, December 31, Non interest bearing demand $ 237,175 $ 256,799 Interest bearing demand 188,497 191,719 Savings 227,974 191,272 Money market 222,203 255,995 Time deposits less than $250,000 191,236 160,507 Time deposits $250,000 or greater 43,059 30,373 Total Deposits $ 1,110,144 $ 1,086,665

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of short-term borrowings	($ in thousands) March 31, December 31, Securities sold under repurchase agreements $ 15,998 $ 14,923

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances (Tables)	3 Months Ended
	Mar. 31, 2023
Interest-Bearing Deposits [Abstract]
Schedule of aggregate annual maturities of FHLB advances	($ in thousands) Debt 2023 $ 34,500 2028 10,000 Total $ 44,500

Disclosures About Fair Value _2

Disclosures About Fair Value of Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
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 $ 7,463 $ - $ 7,463 $ - Mortgage-backed securities 203,775 - 203,775 - State and political subdivisions 11,424 - 11,424 - Other corporate securities 14,945 - 14,945 - Interest rate contracts - assets 4,404 - 4,404 - Interest rate contracts - liabilities (4,404 ) - (4,404 ) - Forward contracts (112 ) (112 ) - - IRLCs 45 - - 45 ($ 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 )
Schedule of fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs	Three Months Ended ($ in thousands) 2023 2022 Interest Rate Lock Commitments Balance at beginning of period $ (20 ) $ 22 Total realized gains (losses) Change in fair value 65 (177 ) Balance at end of period $ 45 $ (155 )
Schedule of fair value measurements, nonrecurring	($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Individually evaluated loans $ 1,058 $ - $ - $ 1,058 Mortgage servicing rights 1,349 - - 1,349 ($ in thousands) Fair value at December 31, (Level 1) (Level 2) (Level 3) Impaired loans $ 1,028 $ - $ - $ 1,028 Mortgage servicing rights 1,448 - - 1,448
Schedule of unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements	Fair value at Valuation Unobservable Range (weighted- ($ in thousands) 2023 technique inputs average) Collateral-dependent individually evaluated loans $ 1,058 Market comparable properties Comparability adjustments (%) 1 - 31% (9 )% Mortgage servicing rights 1,349 Discounted cash flow Discount Rate 11.39 % Constant prepayment rate 5.95 % P&I earnings credit 4.85 % T&I earnings credit 4.84 % Inflation for cost of servicing 3.50 % IRLCs 45 Discounted cash flow Loan closing rates 49% - 96 % Fair value at Valuation Unobservable Range (weighted- ($ in thousands) 2022 technique inputs average) 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 %
Schedule of estimated fair values financial instruments	($ in thousands) Carrying Fair Fair value measurements using March 31, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 21,625 $ 21,625 $ 21,625 $ - $ - Interest bearing time deposits 1,380 1,380 - 1,380 - Loans held for sale 5,592 5,711 - 5,711 - Loans, net of allowance for loan losses 960,870 958,760 - - 958,760 Federal Reserve and FHLB Bank stock, at cost 6,054 6,054 - 6,054 - Interest receivable 3,926 3,926 - 3,926 - Financial liabilities Deposits $ 1,110,144 $ 1,116,109 $ 875,849 $ 240,260 $ - Short-term borrowings 15,998 15,998 - 15,998 - FHLB advances 44,500 44,809 - 44,809 - Trust preferred securities 10,310 9,809 - 9,809 - Subordinated debt, net of issuance costs 19,606 18,847 - 18,847 - Interest payable 1,441 1,441 - 1,441 - ($ 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 -

Share Based Compensation (Table

Share Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of restricted stock activity under the Company’s LTI Plan	Shares Weighted- Nonvested, January 1, 2023 52,919 $ 19.23 Granted 28,664 16.53 Vested (18,094 ) 19.04 Forfeited (655 ) 18.67 Nonvested, March 31, 2023 62,834 $ 18.06

Basis of Presentation (Details)

Basis of Presentation (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Accounting Policies [Abstract]
Allowance for credit losses	$ 1.4
Increase reserve unfunded commitments	1.1
Decrease retained earning amount	2
Income tax	0.5
Sale debt securities totaled	0.7
total loan	$ 2.3

Basis of Presentation (Detail_2

Basis of Presentation (Details) - Schedule of impact of the adoption of ASC 326 $ in Thousands	Jan. 01, 2023 USD ($)
Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	$ 13,818
Pre-ASC 326 Adoption [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	1,663
Pre-ASC 326 Adoption [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	1,696
Pre-ASC 326 Adoption [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	4,584
Pre-ASC 326 Adoption [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	611
Pre-ASC 326 Adoption [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	4,438
Pre-ASC 326 Adoption [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	547
Pre-ASC 326 Adoption [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	279
Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	1,372
ACL on off-balance sheet commitments	1,149
Impact of ASC 326 Adoption [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	230
Impact of ASC 326 Adoption [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	54
Impact of ASC 326 Adoption [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	1,015
Impact of ASC 326 Adoption [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	(194)
Impact of ASC 326 Adoption [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	360
Impact of ASC 326 Adoption [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	(76)
Impact of ASC 326 Adoption [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	(17)
As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	15,190
ACL on off-balance sheet commitments	1,149
As reported under ASC 326 [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	1,893
As reported under ASC 326 [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	1,750
As reported under ASC 326 [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	5,599
As reported under ASC 326 [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	417
As reported under ASC 326 [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	4,798
As reported under ASC 326 [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	471
As reported under ASC 326 [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	262
Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	1,084
ACL on off-balance sheet commitments	907
Cummulative Effect on Retained Earnings [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	182
Cummulative Effect on Retained Earnings [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	43
Cummulative Effect on Retained Earnings [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	801
Cummulative Effect on Retained Earnings [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	(153)
Cummulative Effect on Retained Earnings [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	284
Cummulative Effect on Retained Earnings [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	(60)
Cummulative Effect on Retained Earnings [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	$ (13)

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)		3 Months Ended
	Jan. 10, 2022	Mar. 31, 2023	Dec. 31, 2022	Jan. 25, 2022
Earnings Per Share (Details) [Line Items]
Common stock dividend payable, percentage	5%	5%
Closing price per share (in Dollars per share)	$ 19.89
Common stock, shares outstanding		345,000
Earnings per share, diluted (in Dollars per share)		$ 0
Stock Option, Down Round Feature, Decrease in Net Income to Common Shareholder, Amount (in Dollars)		$ 5
Common stock, shares authorized		10,500,000	10,500,000
Minimum [Member]
Earnings Per Share (Details) [Line Items]
Common stock, shares authorized				10,000,000
Maximum [Member]
Earnings Per Share (Details) [Line Items]
Common stock, shares authorized				10,500,000

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of earnings per share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Earnings Per Share [Abstract]
Distributed earnings allocated to common shares	$ 876	$ 835
Undistributed earnings allocated to common shares	1,567	1,972
Net earnings allocated to common shares	2,443	2,807
Net earnings allocated to participating securities	7	6
Net Income allocated to common shares and participating securities	$ 2,450	$ 2,813
Weighted average shares outstanding for basic earnings per share (in Shares)	6,933	7,035
Dilutive effect of stock compensation (in Shares)	75	65
Weighted average shares outstanding for diluted earnings per share (in Shares)	7,008	7,100
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.4
Diluted earnings per common share (in Dollars per share)	$ 0.35	$ 0.4

Available for Sale Securities_2

Available for Sale Securities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Available-for-Sale Securities [Abstract]
Fair value of securities pledged as collateral	$ 60.2	$ 53.9
Securities delivered for repurchase agreements	23.8	17.8
Fair value investments	$ 235	$ 235.5
Fair value as a percentage of available-for-sale investment portfolio	99%	100%
Unrealized loss on securities	$ 37.6	$ 40.7

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	Mar. 31, 2023	Dec. 31, 2022
U.S. Treasury and
Amortized Cost	$ 275,165	$ 279,439
Gross Unrealized Gains	18	14
Gross Unrealized Losses	(37,576)	(40,673)
Fair Value	237,607	238,780
U.S. Treasury and Government agencies [Member]
U.S. Treasury and
Amortized Cost	8,150	7,636
Gross Unrealized Gains
Gross Unrealized Losses	(687)	(872)
Fair Value	7,463	6,764
Mortgage-backed securities [Member]
U.S. Treasury and
Amortized Cost	236,978	241,741
Gross Unrealized Gains	3	4
Gross Unrealized Losses	(33,206)	(35,910)
Fair Value	203,775	205,835
State and political subdivisions [Member]
U.S. Treasury and
Amortized Cost	12,837	12,862
Gross Unrealized Gains	15	10
Gross Unrealized Losses	(1,428)	(1,769)
Fair Value	11,424	11,103
Other corporate securities [Member]
U.S. Treasury and
Amortized Cost	17,200	17,200
Gross Unrealized Gains
Gross Unrealized Losses	(2,255)	(2,122)
Fair Value	$ 14,945	$ 15,078

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	Mar. 31, 2023 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	$ 1,336
Available for Sale, Amortized Cost, Due after one year through five years	2,737
Available for Sale, Amortized Cost, Due after five years through ten years	24,866
Available for Sale, Amortized Cost, Due after ten years	9,248
Available for Sale, Amortized Cost	38,187
Mortgage-backed securities	236,978
Totals	275,165
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	1,325
Available for Sale, Fair Value, Due after one year through five years	2,691
Available for Sale, Fair Value, Due after five years through ten years	21,922
Available for Sale, Fair Value, Due after ten years	7,894
Available for Sale, Fair Value	33,832
Mortgage-backed securities	203,775
Totals	$ 237,607

Available for Sale Securities_5

Available for Sale Securities (Details) - Schedule of securities with unrealized losses - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
U.S. Treasury and
Less than 12 Months, Fair Value	$ 26,185	$ 75,615
Less than 12 Months, Unrealized Losses	(1,953)	(8,792)
12 Months or Longer, Fair Value	208,817	159,861
12 Months or Longer, Unrealized Losses	(35,623)	(31,881)
Total Fair Value	235,002	235,476
Total Unrealized Losses	(37,576)	(40,673)
U.S. Treasury and Government agencies [Member]
U.S. Treasury and
Less than 12 Months, Fair Value	1,315	3,788
Less than 12 Months, Unrealized Losses	(45)	(452)
12 Months or Longer, Fair Value	6,117	2,974
12 Months or Longer, Unrealized Losses	(642)	(420)
Total Fair Value	7,432	6,762
Total Unrealized Losses	(687)	(872)
Mortgage-backed securities [Member]
U.S. Treasury and
Less than 12 Months, Fair Value	17,644	52,351
Less than 12 Months, Unrealized Losses	(1,004)	(5,234)
12 Months or Longer, Fair Value	185,794	153,055
12 Months or Longer, Unrealized Losses	(32,202)	(30,676)
Total Fair Value	203,438	205,406
Total Unrealized Losses	(33,206)	(35,910)
State and political subdivisions [Member]
U.S. Treasury and
Less than 12 Months, Fair Value	3,057	7,461
Less than 12 Months, Unrealized Losses	(223)	(1,370)
12 Months or Longer, Fair Value	6,630	1,268
12 Months or Longer, Unrealized Losses	(1,205)	(399)
Total Fair Value	9,687	8,729
Total Unrealized Losses	(1,428)	(1,769)
Other corporate securities [Member]
U.S. Treasury and
Less than 12 Months, Fair Value	4,169	12,015
Less than 12 Months, Unrealized Losses	(681)	(1,736)
12 Months or Longer, Fair Value	10,276	2,564
12 Months or Longer, Unrealized Losses	(1,574)	(386)
Total Fair Value	14,445	14,579
Total Unrealized Losses	$ (2,255)	$ (2,122)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Deferred loan fee	$ 450
Costs total		$ 310
Allowance for credit losses	1,400
Principal amount outstanding of non-homogeneous loans	100,000
Homogenous loans	100,000
Unfunded loan commitments	$ 1,100

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of categories of loans - Total Loans [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 976,312	$ 962,075
Allowance for credit losses	(15,442)	(13,818)
Loans, net	960,870	948,257
Commercial & industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	126,066	128,393
Commercial real estate - owner occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	114,641	110,929
Commercial real estate - nonowner occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	304,383	301,880
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	57,761	64,505
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	309,684	291,368
Home equity line of credit (HELOC) [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	44,712	45,056
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 19,065	$ 19,944

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	$ 13,818	$ 13,805	$ 13,805
Impact of adopting ASC 326	1,372
Charge offs	(69)	(9)	(34)
Recoveries	8	8	47
Provision for Credit Losses	313
Ending balance	15,442	13,804	13,818
Commercial and Industrial Sector [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	1,663	1,890	1,890
Impact of adopting ASC 326	230
Charge offs
Recoveries
Provision for Credit Losses	72	2	(227)
Ending balance	1,965	1,892	1,663
Commercial real estate - owner occupied [Member ]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	1,696	2,564	2,564
Impact of adopting ASC 326	54
Charge offs
Recoveries
Provision for Credit Losses	45		(868)
Ending balance	1,795	2,564	1,696
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	4,584	4,217	4,217
Impact of adopting ASC 326	1,015
Charge offs	(32)
Recoveries
Provision for Credit Losses	242	102	367
Ending balance	5,809	4,319	4,584
Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	611	599	599
Impact of adopting ASC 326	(194)
Charge offs
Recoveries
Provision for Credit Losses	(14)	(52)	12
Ending balance	403	547	611
Residential Real Estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	4,438	3,515	3,515
Impact of adopting ASC 326	360
Charge offs
Recoveries
Provision for Credit Losses	(74)	(13)	923
Ending balance	4,724	3,502	4,438
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	547	579	579
Impact of adopting ASC 326	(76)
Charge offs			(34)
Recoveries			47
Provision for Credit Losses	24	(45)	(45)
Ending balance	495	534	547
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of activity related to the allowance for credit losses [Line Items]
Beginning balance	279	441	441
Impact of adopting ASC 326	(17)
Charge offs	(37)	(9)
Recoveries	8	8
Provision for Credit Losses	18	6	(162)
Ending balance	$ 251	$ 446	$ 279

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate	$ 5,388
Collateral type other
Total	5,388
Allocated allowance	83
Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate	358
Collateral type other
Total	358
Allocated allowance	17
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate	1,958
Collateral type other
Total	1,958
Allocated allowance
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate	1,382
Collateral type other
Total	1,382
Allocated allowance
Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate
Collateral type other
Total
Allocated allowance
Residential real estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate	1,674
Collateral type other
Total	1,674
Allocated allowance	66
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate	16
Collateral type other
Total	16
Allocated allowance
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of presents an analysis of collateral-dependent loans [Line Items]
Collateral type real estate
Collateral type other
Total
Allocated allowance

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses (Details) - Schedule of allowance for loan losses and recorded investment - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Ending allowance attributable to loans:
Individually evaluated for impairment	$ 186	$ 140
Collectively evaluated for impairment	13,618	13,678
Totals	13,804	13,818
Loans:
Individually evaluated for impairment	3,579	3,528
Collectively evaluated for impairment	846,773	958,547
Loans Totals	850,352	962,075
Commercial & industrial [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	1,892	1,663
Totals	1,892	1,663
Loans:
Individually evaluated for impairment	118	204
Collectively evaluated for impairment	124,481	128,189
Loans Totals	124,599	128,393
Commercial Real Estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	10
Collectively evaluated for impairment	6,873	6,280
Totals	6,883	6,280
Loans:
Individually evaluated for impairment	346	347
Collectively evaluated for impairment	399,601	412,462
Loans Totals	399,947	412,809
Agricultural [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	547	611
Totals	547	611
Loans:
Individually evaluated for impairment
Collectively evaluated for impairment	55,660	64,505
Loans Totals	55,660	64,505
Residential Real Estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	172	138
Collectively evaluated for impairment	3,330	4,300
Totals	3,502	4,438
Loans:
Individually evaluated for impairment	2,974	2,863
Collectively evaluated for impairment	211,209	288,505
Loans Totals	214,183	291,368
Consumer [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	4	2
Collectively evaluated for impairment	976	824
Totals	980	826
Loans:
Individually evaluated for impairment	141	114
Collectively evaluated for impairment	55,822	64,886
Loans Totals	$ 55,963	$ 65,000

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses (Details) - Schedue of credit risk profile of the Company's loan portfolio based on rating category $ in Thousands	Mar. 31, 2023 USD ($)
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	$ 52,777
Term Loans by Year of Origination 2022	268,395
Term Loans by Year of Origination 2021	219,381
Term Loans by Year of Origination 2020	119,479
Term Loans by Year of Origination 2019	75,379
Term Loans by Year of Origination Prior	133,503
Revolving Loans	97,638
Revolving Loans Converted Revolving Loans Converted	9,760
Total	976,312
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	52,777
Term Loans by Year of Origination 2022	268,338
Term Loans by Year of Origination 2021	219,074
Term Loans by Year of Origination 2020	116,652
Term Loans by Year of Origination 2019	73,060
Term Loans by Year of Origination Prior	130,027
Revolving Loans	97,344
Revolving Loans Converted Revolving Loans Converted	9,637
Total	966,909
Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	13
Term Loans by Year of Origination 2021	267
Term Loans by Year of Origination 2020	1,070
Term Loans by Year of Origination 2019	1,244
Term Loans by Year of Origination Prior	2,695
Revolving Loans	91
Revolving Loans Converted Revolving Loans Converted	118
Total	5,498
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	44
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	1,757
Term Loans by Year of Origination 2019	1,075
Term Loans by Year of Origination Prior	513
Revolving Loans	202
Revolving Loans Converted Revolving Loans Converted
Total	3,591
Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	40
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	268
Revolving Loans	1
Revolving Loans Converted Revolving Loans Converted	5
Total	314
Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Commercial & industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	8,511
Term Loans by Year of Origination 2022	21,549
Term Loans by Year of Origination 2021	23,324
Term Loans by Year of Origination 2020	12,099
Term Loans by Year of Origination 2019	9,037
Term Loans by Year of Origination Prior	7,832
Revolving Loans	43,279
Revolving Loans Converted Revolving Loans Converted	435
Total	126,066
Commercial & industrial [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	8,511
Term Loans by Year of Origination 2022	21,505
Term Loans by Year of Origination 2021	23,324
Term Loans by Year of Origination 2020	11,946
Term Loans by Year of Origination 2019	9,037
Term Loans by Year of Origination Prior	7,431
Revolving Loans	43,051
Revolving Loans Converted Revolving Loans Converted	430
Total	125,235
Commercial & industrial [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	153
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	159
Revolving Loans	25
Revolving Loans Converted Revolving Loans Converted
Total	337
Commercial & industrial [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	44
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	133
Revolving Loans	202
Revolving Loans Converted Revolving Loans Converted
Total	379
Commercial & industrial [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	109
Revolving Loans	1
Revolving Loans Converted Revolving Loans Converted	5
Total	115
Commercial & industrial [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Commercial real estate - owner occupied [Member ]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	5,441
Term Loans by Year of Origination 2022	20,677
Term Loans by Year of Origination 2021	28,676
Term Loans by Year of Origination 2020	16,641
Term Loans by Year of Origination 2019	14,237
Term Loans by Year of Origination Prior	28,624
Revolving Loans	280
Revolving Loans Converted Revolving Loans Converted	65
Total	114,641
Commercial real estate - owner occupied [Member ] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	5,441
Term Loans by Year of Origination 2022	20,677
Term Loans by Year of Origination 2021	28,676
Term Loans by Year of Origination 2020	14,165
Term Loans by Year of Origination 2019	13,845
Term Loans by Year of Origination Prior	28,620
Revolving Loans	280
Revolving Loans Converted Revolving Loans Converted	65
Total	111,769
Commercial real estate - owner occupied [Member ] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	719
Term Loans by Year of Origination 2019	194
Term Loans by Year of Origination Prior	4
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	917
Commercial real estate - owner occupied [Member ] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	1,757
Term Loans by Year of Origination 2019	198
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,955
Commercial real estate - owner occupied [Member ] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Commercial real estate - owner occupied [Member ] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Commercial real estate - nonowner occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	13,689
Term Loans by Year of Origination 2022	84,172
Term Loans by Year of Origination 2021	63,112
Term Loans by Year of Origination 2020	50,413
Term Loans by Year of Origination 2019	36,539
Term Loans by Year of Origination Prior	56,210
Revolving Loans	129
Revolving Loans Converted Revolving Loans Converted	119
Total	304,383
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	13,689
Term Loans by Year of Origination 2022	84,172
Term Loans by Year of Origination 2021	63,072
Term Loans by Year of Origination 2020	50,413
Term Loans by Year of Origination 2019	35,662
Term Loans by Year of Origination Prior	54,652
Revolving Loans	129
Revolving Loans Converted Revolving Loans Converted	119
Total	301,908
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	1,042
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,042
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	877
Term Loans by Year of Origination Prior	357
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,234
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	40
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	159
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	199
Commercial real estate - nonowner occupied [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	4,208
Term Loans by Year of Origination 2022	17,230
Term Loans by Year of Origination 2021	13,501
Term Loans by Year of Origination 2020	3,725
Term Loans by Year of Origination 2019	2,155
Term Loans by Year of Origination Prior	11,737
Revolving Loans	5,205
Revolving Loans Converted Revolving Loans Converted
Total	57,761
Agricultural [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	4,208
Term Loans by Year of Origination 2022	17,230
Term Loans by Year of Origination 2021	13,501
Term Loans by Year of Origination 2020	3,725
Term Loans by Year of Origination 2019	2,155
Term Loans by Year of Origination Prior	11,737
Revolving Loans	5,205
Revolving Loans Converted Revolving Loans Converted
Total	57,761
Agricultural [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Agricultural [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Agricultural [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Agricultural [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Residential Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	19,891
Term Loans by Year of Origination 2022	117,919
Term Loans by Year of Origination 2021	88,653
Term Loans by Year of Origination 2020	34,976
Term Loans by Year of Origination 2019	12,883
Term Loans by Year of Origination Prior	28,437
Revolving Loans	4,481
Revolving Loans Converted Revolving Loans Converted	2,444
Total	309,684
Residential Real Estate [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	19,891
Term Loans by Year of Origination 2022	117,919
Term Loans by Year of Origination 2021	88,389
Term Loans by Year of Origination 2020	34,780
Term Loans by Year of Origination 2019	11,836
Term Loans by Year of Origination Prior	26,990
Revolving Loans	4,481
Revolving Loans Converted Revolving Loans Converted	2,444
Total	306,730
Residential Real Estate [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	264
Term Loans by Year of Origination 2020	196
Term Loans by Year of Origination 2019	1,047
Term Loans by Year of Origination Prior	1,424
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	2,931
Residential Real Estate [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	23
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	23
Residential Real Estate [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Residential Real Estate [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
HELOC [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	22
Term Loans by Year of Origination 2020	9
Term Loans by Year of Origination 2019	89
Term Loans by Year of Origination Prior	320
Revolving Loans	37,575
Revolving Loans Converted Revolving Loans Converted	6,697
Total	44,712
HELOC [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	22
Term Loans by Year of Origination 2020	9
Term Loans by Year of Origination 2019	89
Term Loans by Year of Origination Prior	254
Revolving Loans	37,509
Revolving Loans Converted Revolving Loans Converted	6,579
Total	44,462
HELOC [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	66
Revolving Loans	66
Revolving Loans Converted Revolving Loans Converted	118
Total	250
HELOC [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
HELOC [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
HELOC [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	1,037
Term Loans by Year of Origination 2022	6,848
Term Loans by Year of Origination 2021	2,093
Term Loans by Year of Origination 2020	1,616
Term Loans by Year of Origination 2019	439
Term Loans by Year of Origination Prior	343
Revolving Loans	6,689
Revolving Loans Converted Revolving Loans Converted
Total	19,065
Consumer [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023	1,037
Term Loans by Year of Origination 2022	6,835
Term Loans by Year of Origination 2021	2,090
Term Loans by Year of Origination 2020	1,614
Term Loans by Year of Origination 2019	436
Term Loans by Year of Origination Prior	343
Revolving Loans	6,689
Revolving Loans Converted Revolving Loans Converted
Total	19,044
Consumer [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	13
Term Loans by Year of Origination 2021	3
Term Loans by Year of Origination 2020	2
Term Loans by Year of Origination 2019	3
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	21
Consumer [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Consumer [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Consumer [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories $ in Thousands	Dec. 31, 2022 USD ($)
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	$ 962,075
Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	949,531
Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	8,223
Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	3,973
Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	348
Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	128,393
Commercial & industrial [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	127,727
Commercial & industrial [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	394
Commercial & industrial [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	158
Commercial & industrial [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	114
Commercial & industrial [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	110,929
Commercial real estate - owner occupied [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	107,999
Commercial real estate - owner occupied [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	2,930
Commercial real estate - owner occupied [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Commercial real estate - owner occupied [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Commercial real estate - owner occupied [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	301,880
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	296,611
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	4,899
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	160
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	210
Commercial real estate - nonowner occupied [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	64,505
Agricultural [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	64,505
Agricultural [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Agricultural [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Agricultural [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Agricultural [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Residential real estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	291,368
Residential real estate [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	288,028
Residential real estate [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Residential real estate [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	3,316
Residential real estate [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	24
Residential real estate [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	45,056
HELOC [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	44,746
HELOC [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
HELOC [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	310
HELOC [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
HELOC [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	19,944
Consumer [Member] | Pass [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	19,915
Consumer [Member] | Special Mention [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Consumer [Member] | Substandard [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans	29
Consumer [Member] | Doubtful [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans
Consumer [Member] | Loss [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of credit quality indicators and loan categories [Line Items]
Total Loans

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses (Details) - Schedule of loan portfolio aging analysis - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 3,649	$ 2,556
Current	972,663	959,519
Total Loans Receivable	976,312	962,075
30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,633	394
60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	179	569
Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,837	1,593
Commercial & industrial [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	991
Current	125,075
Total Loans Receivable	126,066
Commercial & industrial [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	750
Commercial & industrial [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	56
Commercial & industrial [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	185
Commercial real estate - owner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	42
Current	114,599	110,929
Total Loans Receivable	114,641	110,929
Commercial real estate - owner occupied [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	42
Commercial real estate - owner occupied [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - nonowner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	155	146
Current	304,228	301,734
Total Loans Receivable	304,383	301,880
Commercial real estate - nonowner occupied [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	39	114
Commercial real estate - nonowner occupied [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	84
Commercial real estate - nonowner occupied [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	32	32
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Current	57,761	64,505
Total Loans Receivable	57,761	64,505
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	2,076	1,796
Current	307,608	289,572
Total Loans Receivable	309,684	291,368
Residential real estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	627	98
Residential real estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		411
Residential real estate [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,449	1,287
HELOC [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	321	260
Current	44,391	44,796
Total Loans Receivable	44,712	45,056
HELOC [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	151	98
HELOC [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	15	24
HELOC [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	155	138
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	64	109
Current	19,001	19,835
Total Loans Receivable	19,065	19,944
Consumer [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	24	61
Consumer [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	24	26
Consumer [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 16	22
Commercial & industrial [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		245
Current		128,148
Total Loans Receivable		128,393
Commercial & industrial [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		23
Commercial & industrial [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		108
Commercial & industrial [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		$ 114

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Nonaccrual loans with no allowance [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	$ 2,279
Nonaccrual loans with no allowance [Member] | Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	114
Nonaccrual loans with no allowance [Member] | Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	199
Nonaccrual loans with no allowance [Member] | Residential Real Estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	1,696
Nonaccrual loans with no allowance [Member] | Home equity line of credit (HELOC) [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	250
Nonaccrual loans with no allowance [Member] | Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	20
Nonaccrual loans with an allowance [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	1,117
Nonaccrual loans with an allowance [Member] | Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	71
Nonaccrual loans with an allowance [Member] | Residential Real Estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	1,046
Total nonaccrual loans [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	3,396	$ 3,682
Total nonaccrual loans [Member] | Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	185	114
Total nonaccrual loans [Member] | Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	199	210
Total nonaccrual loans [Member] | Residential Real Estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	2,742	3,020
Total nonaccrual loans [Member] | Home equity line of credit (HELOC) [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	250	310
Total nonaccrual loans [Member] | Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of categories of nonaccrual loans [Line Items]
Total loans	$ 20	$ 28

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan activity - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commercial & industrial [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment		$ 204
With no related allowance recorded, Unpaid Principal Balance		627
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	$ 216	650
With no related allowance recorded, Interest Income Recognized		34
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment		204
Total Unpaid Principal Balance		627
Total Related Allowance
Total Average Recorded Investment	216	650
Total Interest Income Recognized		34
Commercial real estate - owner occupied [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	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
Total Unpaid Principal Balance
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
With no related allowance recorded, Unpaid Principal Balance		825
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	351	1,350
With no related allowance recorded, Interest Income Recognized	5	94
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	173
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment		347
Total Unpaid Principal Balance		825
Total Related Allowance
Total Average Recorded Investment	524	1,350
Total Interest Income Recognized	5	94
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
With no related allowance recorded, Unpaid Principal Balance		1,558
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,935	1,793
With no related allowance recorded, Interest Income Recognized	18	65
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment		1,372
With a specific allowance recorded, Unpaid Principal Balance		1,372
With a specific allowance recorded, Related Allowance		138
With a specific allowance recorded, Average Recorded Investment	1,280	1,424
With a specific allowance recorded, Interest Income Recognized	1	43
Totals:
Total Recorded Investment		2,863
Total Unpaid Principal Balance		2,930
Total Related Allowance		138
Total Average Recorded Investment	3,215	3,217
Total Interest Income Recognized	19	108
HELOC [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment		68
With no related allowance recorded, Unpaid Principal Balance		68
With no related allowance recorded, Average Recorded Investment	23	85
With no related allowance recorded, Interest Income Recognized		4
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment		46
With a specific allowance recorded, Unpaid Principal Balance		46
With a specific allowance recorded, Related Allowance		2
With a specific allowance recorded, Average Recorded Investment	130	51
With a specific allowance recorded, Interest Income Recognized	1	2
Totals:
Total Recorded Investment		114
Total Unpaid Principal Balance		114
Total Related Allowance		2
Total Average Recorded Investment	153	136
Total Interest Income Recognized	1	6
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 Cred_13

Loans and Allowance for Credit Losses (Details) - Schedule of credit losses for unfunded loan commitments - Allowance for Credit Losses - Unfunded Commitments [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Loans and Allowance for Credit Losses (Details) - Schedule of credit losses for unfunded loan commitments [Line Items]
Balance, beginning of period
Adjustment for adoption of ASU 2016-13	1,149
Provision for unfunded commitments	(63)
Balance, end of period	$ 1,086

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 23.2	$ 23.2

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of activity in goodwill - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Activity Goodwill [Abstract]
Beginning balance	$ 23,239	$ 23,191
Measurement period adjustments		48
Ending balance	$ 23,239	$ 23,239

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Mortgage Servicing Rights [Abstract]
Unpaid principal balance of mortgage loans	$ 1,340		$ 1,350
Contractually specified servicing fees	$ 0.8	$ 0.9

Mortgage Servicing Rights (De_2

Mortgage Servicing Rights (Details) - Schedule of mortgage servicing rights capitalized and related amortization - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Mortgage Servicing Rights Capitalized and Related Amortization Along With Activity in the Related Valuation Allowance [Abstract]
Carrying amount, beginning of year	$ 13,503	$ 12,034
Mortgage servicing rights capitalized during the year	280	758
Mortgage servicing rights amortization during the year	(291)	(547)
Net change in valuation allowance	56	890
Carrying amount, end of year	13,548	13,135
Valuation allowance:
Beginning of year	177	1,456
Increase (reduction)	(56)	(890)
End of year	121	566
Fair value, beginning of period	15,754	12,629
Fair value, end of period	$ 16,911	$ 14,433

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of notional amount and fair value of interest rate swaps - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 74,978	$ 71,977
Asset Derivatives, Fair Value	4,449	5,564
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	79,962	69,745
Liability Derivatives, Fair Value	(4,516)	(5,558)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	64,462	66,477
Asset Derivatives, Fair Value	4,404	5,538
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	64,462	66,477
Liability Derivatives, Fair Value	(4,404)	(5,538)
IRLCs [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	10,516
Asset Derivatives, Fair Value	45
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	15,500
Liability Derivatives, Fair Value	$ (112)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Schedule of consolidated statements of income for non-hedging derivative financial instruments - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Interest rate swap contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Other income
Amount of gain (loss)	$ 6
IRLCs [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 65	$ (177)
Forward contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ (138)	$ 313

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of financial assets and derivative assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Offsetting Assets [Line Items]
Gross amounts of recognized assets	$ 4,424	$ 5,540
Gross amounts offset in the consolidated balance sheet	20	2
Net amounts of assets presented in the consolidated balance sheet	4,404	5,538
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral received	3,860	4,480
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 544	$ 1,058

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of financial liabilities and derivative liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Offsetting Liabilities [Line Items]
Gross amounts of recognized liabilities	$ 4,424	$ 5,540
Gross amounts offset in the consolidated balance sheet	20	2
Net amounts of liabilities presented in the consolidated balance sheet	4,404	5,538
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral pledged
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 4,404	$ 5,538

Deposits (Details)

Deposits (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Interest-Bearing Deposits [Abstract]
Time deposits	$ 56.8	$ 58

Deposits (Details) - Schedule o

Deposits (Details) - Schedule of maturities of time deposit - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Maturities Of Time Deposit [Abstract]
Non interest bearing demand	$ 237,175	$ 256,799
Interest bearing demand	188,497	191,719
Savings	227,974	191,272
Money market	222,203	255,995
Time deposits less than $250,000	191,236	160,507
Time deposits $250,000 or greater	43,059	30,373
Total Deposits	$ 1,110,144	$ 1,086,665

Deposits (Details) - Schedule_2

Deposits (Details) - Schedule of maturities of time deposit (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Maturities Of Time Deposit [Abstract]
Less than deposits	$ 250,000	$ 250,000
Less than deposits	$ 250,000	$ 250,000

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Short-Term Borrowings (Details) [Line Items]
Mortgage-backed securities maturity, basis of allocation description	These securities have various maturity dates from 2023 through 2061.
Total secured securities	$ 23.8	$ 17.8
Purchases of federal funds	$ 41	$ 41
Retail Repurchase Agreements [Member]
Short-Term Borrowings (Details) [Line Items]
Short-term borrowings mature, description	The REPO agreements mature within one month.

Short-Term Borrowings (Detail_2

Short-Term Borrowings (Details) - Schedule of short-term borrowings - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule of Short Term Borrowings [Abstract]
Securities sold under repurchase agreements	$ 15,998	$ 14,923

Federal Home Loan Bank Advanc_3

Federal Home Loan Bank Advances (Details) $ in Millions	Mar. 31, 2023 USD ($)
Federal Home Loan Bank Advances [Abstract]
Secured by mortgage loans (in Dollars)	$ 233.1
Minimum [Member]
Federal Home Loan Bank Advances [Abstract]
Fixed and variable interest rates	3.53%
Maximum [Member]
Federal Home Loan Bank Advances [Abstract]
Fixed and variable interest rates	4.92%

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances (Details) - Schedule of aggregate annual maturities of FHLB advances $ in Thousands	Mar. 31, 2023 USD ($)
Schedule Of Aggregate Annual Maturities Of Fhlb Advances Abstract
2023	$ 34,500
2028	10,000
Total	$ 44,500

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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 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

Disclosures About Fair Value _3

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
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	$ 7,463	$ 6,764
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	203,775	205,835
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	11,424	11,103
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	14,945	15,078
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	4,404	5,538
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	(4,404)	(5,538)
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	(112)	26
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	45	(20)
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	(112)	26
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	7,463	6,764
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	203,775	205,835
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	11,424	11,103
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	14,945	15,078
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	4,404	5,538
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	(4,404)	(5,538)
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	$ 45	$ (20)

Disclosures About Fair Value _4

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	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule Of Fair Value Measurements Recognized In The Accompanying Consolidated Balance Sheets Using Significant Unobservable Level3 Inputs Abstract
Balance at beginning of period	$ (20)	$ 22
Total realized gains (losses)
Change in fair value	65	(177)
Balance at end of period	$ 45	$ (155)

Disclosures About Fair Value _5

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
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	$ 1,058	$ 1,028
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	1,349	1,448
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	1,058	1,028
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	$ 1,349	$ 1,448

Disclosures About Fair Value _6

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	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Collateral-dependent impaired loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 1,058	$ 1,028
Valuation technique	Market comparable properties	Market comparable properties
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted-average)	1 - 31% (9)%	8 - 21% (12)%
Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 1,349	$ 1,448
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Discount Rate	Discount Rate
Range (weighted-average)	11.39%	11.39%
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)	5.95%	7.52%
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)	4.85%	4.35%
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)	4.84%	4.58%
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%	3.50%
IRLCs [Member] | Loan Closing Rates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 45	$ (20)
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)	49%	41%
IRLCs [Member] | Loan Closing Rates [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	96%	99%

Disclosures About Fair Value _7

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of estimated fair values financial instruments - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financial assets
Cash and due from banks	$ 21,625	$ 27,817
Loans held for sale	5,592	2,073
Federal Reserve and FHLB Bank stock, at cost	6,054	6,326
Interest receivable	3,926	4,091
Financial liabilities
Deposits	1,110,144	1,086,665
Trust preferred securities	10,310	10,310
Interest payable	1,441	769
Carrying amount [Member]
Financial assets
Cash and due from banks	21,625	27,817
Interest bearing time deposits	1,380	2,131
Loans held for sale	5,592	2,073
Loans, net of allowance for loan losses	960,870	948,257
Federal Reserve and FHLB Bank stock, at cost	6,054	6,326
Interest receivable	3,926	4,091
Financial liabilities
Deposits	1,110,144	1,086,665
Short-term borrowings	15,998	14,923
FHLB advances	44,500	60,000
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,606	19,594
Interest payable	1,441	769
Fair Value [Member]
Financial assets
Cash and due from banks	21,625	27,817
Interest bearing time deposits	1,380	2,131
Loans held for sale	5,711	2,100
Loans, net of allowance for loan losses	958,760	945,699
Federal Reserve and FHLB Bank stock, at cost	6,054	6,326
Interest receivable	3,926	4,091
Financial liabilities
Deposits	1,116,109	1,090,718
Short-term borrowings	15,998	14,923
FHLB advances	44,809	59,886
Trust preferred securities	9,809	9,674
Subordinated debt, net of issuance costs	18,847	18,959
Interest payable	1,441	769
Fair Value, Inputs, Level 1 [Member]
Financial assets
Cash and due from banks	21,625	27,817
Financial liabilities
Deposits	875,849	895,785
Fair Value, Inputs, Level 2 [Member]
Financial assets
Interest bearing time deposits	1,380	2,131
Loans held for sale	5,711	2,100
Federal Reserve and FHLB Bank stock, at cost	6,054	6,326
Interest receivable	3,926	4,091
Financial liabilities
Deposits	240,260	194,933
Short-term borrowings	15,998	14,923
FHLB advances	44,809	59,886
Trust preferred securities	9,809	9,674
Subordinated debt, net of issuance costs	18,847	18,959
Interest payable	1,441	769
Fair Value, Inputs, Level 3 [Member]
Financial assets
Loans, net of allowance for loan losses	$ 958,760	$ 945,699

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-Based Payment Arrangement [Abstract]
Common shares	500,000	344,663
Shares granted	145,528
Option awards vesting period	5 years
Option awards contractual terms	10 years
Compensation cost	$ 0.2	$ 0.2
Total unrecognized compensation cost	$ 1
Weighted-average period term	1 year 11 months 12 days

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of restricted stock activity under the Company’s LTI Plan - Restricted Stock [Member]	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Share Based Compensation (Details) - Schedule of restricted stock activity under the Company’s LTI Plan [Line Items]
Nonvested, Shares, beginning | shares	52,919
Weighted-Average Value per Share, Nonvested beginning | $ / shares	$ 19.23
Granted | shares	28,664
Weighted-Average Value per Share, Granted | $ / shares	$ 16.53
Vested | shares	(18,094)
Weighted-Average Value per Share, Vested | $ / shares	$ 19.04
Forfeited | shares	(655)
Weighted-Average Value per Share, Forfeited | $ / shares	$ 18.67
Nonvested, ending | shares	62,834
Weighted-Average Value per Share, Nonvested, ending | $ / shares	$ 18.06