SB Financial (SBFG) 10-Q 10 Aug 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Aug. 10, 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		6,846,612
Amendment Flag	false
Entity Central Index Key	0000767405
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
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	Jun. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 20,993	$ 27,817
Interest bearing time deposits	1,180	2,131
Available-for-sale securities	227,996	238,780
Loans held for sale	5,684	2,073
Loans, net of unearned income	984,824	962,075
Allowance for credit losses	(15,795)	(13,818)
Premises and equipment, net	22,230	22,829
Federal Reserve and Federal Home Loan Bank Stock, at cost	7,634	6,326
Foreclosed assets and other assets held for sale, net	625	777
Interest receivable	4,079	4,091
Goodwill	23,239	23,239
Cash value of life insurance	29,183	28,870
Mortgage servicing rights	13,723	13,503
Other assets	15,840	16,940
Total assets	1,341,435	1,335,633
Liabilities
Non interest bearing demand	218,411	256,799
Interest bearing demand	170,282	191,719
Savings	225,065	191,272
Money market	217,681	255,995
Time deposits	239,717	190,880
Total deposits	1,071,156	1,086,665
Repurchase agreements	21,118	14,923
Federal Home Loan Bank advances	81,300	60,000
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,618	19,594
Interest payable	1,866	769
Other liabilities	18,401	24,944
Total liabilities	1,223,769	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	15,154	15,087
Retained earnings	103,725	101,966
Accumulated other comprehensive loss	(32,894)	(32,120)
Treasury stock, at cost; (2023 - 1,659,468 common shares; 2022 - 1,589,913 common shares)	(29,638)	(27,824)
Total shareholders’ equity	117,666	118,428
Total liabilities and shareholders’ equity	$ 1,341,435	$ 1,335,633

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 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)
Common stock, shares authorized	10,500,000	10,500,000
Common stock, shares issued	8,525,375	8,525,375
Treasury stock shares	1,659,468	1,589,913

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Loans
Taxable	$ 12,715	$ 8,880	$ 24,841	$ 16,932
Tax exempt	121	73	237	134
Securities
Taxable	1,328	1,328	2,678	2,447
Tax exempt	46	52	93	99
Other interest income	196	141	381	257
Total interest income	14,406	10,474	28,230	19,869
Interest Expense
Deposits	3,538	567	6,116	1,185
Repurchase agreements & other	9	11	19	24
Federal Home Loan Bank advance expense	664	38	1,217	77
Trust preferred securities expense	172	71	336	124
Subordinated debt expense	194	194	389	389
Total interest expense	4,577	881	8,077	1,799
Net Interest Income	9,829	9,593	20,153	18,070
Provision for credit losses - loans	375		688
Provision for unfunded commitments	(230)		(293)
Total provision for credit losses	145		395
Net interest income after provision for credit losses	9,684	9,593	19,758	18,070
Noninterest Income
Wealth management fees	940	936	1,857	1,891
Customer service fees	871	860	1,696	1,654
Gain on sale of mortgage loans & OMSR	1,056	1,196	1,655	2,872
Mortgage loan servicing fees, net	494	606	1,102	1,810
Gain on sale of non-mortgage loans	218	167	242	336
Title insurance income	455	697	828	1,299
Other income	327	211	647	613
Total noninterest income	4,361	4,673	8,027	10,475
Noninterest Expense
Salaries and employee benefits	5,721	6,418	11,634	12,607
Net occupancy expense	802	719	1,586	1,461
Equipment expense	1,002	827	1,983	1,681
Data processing fees	685	643	1,331	1,219
Professional fees	612	760	1,475	1,710
Marketing expense	213	222	411	453
Telephone and communications	124	105	245	216
Postage and delivery expense	78	110	165	226
State, local and other taxes	218	277	446	555
Employee expense	156	175	344	311
Other expense	728	546	1,492	1,222
Total noninterest expense	10,339	10,802	21,112	21,661
Income before income tax	3,706	3,464	6,673	6,884
Provision for income taxes	631	630	1,148	1,237
Net Income	$ 3,075	$ 2,834	$ 5,525	$ 5,647
Basic earnings per common share (in Dollars per share)	$ 0.45	$ 0.4	$ 0.8	$ 0.8
Diluted earnings per common share (in Dollars per share)	$ 0.44	$ 0.4	$ 0.79	$ 0.79
Average common shares outstanding (in thousands):
Basic: (in Shares)	6,847,000	7,075,000	6,890,000	7,055,000
Diluted: (in Shares)	6,910,000	7,149,000	6,976,000	7,116,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Short-Term Borrowings [Abstract]
Net income	$ 3,075	$ 2,834	$ 5,525	$ 5,647
Investment securities available for sale Available for sale investment securities:
Gross unrealized holding loss arising in the period	(4,080)	(10,824)	(980)	(25,777)
Related tax benefit	857	2,273	206	5,412
Net effect on other comprehensive income (loss)	(3,223)	(8,551)	(774)	(20,365)
Total comprehensive income (loss)	$ (148)	$ (5,717)	$ 4,751	$ (14,718)

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 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, 2021	54,463	14,944	99,716	(1,845)	(22,349)	144,929
Net income						5,647
Balance at Jun. 30, 2022	61,319	15,069	96,809	(22,210)	(26,431)	124,556
Balance at Mar. 31, 2022	61,319	14,872	94,833	(13,659)	(24,728)	132,637
Net income			2,834			2,834
Other comprehensive income (loss)				(8,551)		(8,551)
Dividends on common, per share			(858)			(858)
Repurchased stock					(1,703)	(1,703)
Stock based compensation expense		197				197
Balance at Jun. 30, 2022	61,319	15,069	96,809	(22,210)	(26,431)	124,556
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
Balance at Dec. 31, 2022	61,319	15,087	101,966	(32,120)	(27,824)	118,428
Net income						5,525
Balance at Jun. 30, 2023	61,319	15,154	103,725	(32,894)	(29,638)	117,666
Balance at Mar. 31, 2023	61,319	14,953	101,548	(29,671)	(28,390)	119,759
Net income			3,075			3,075
Other comprehensive income (loss)				(3,223)		(3,223)
Dividends on common, per share			(898)			(898)
Repurchased stock					(1,248)	(1,248)
Stock based compensation expense		201				201
Balance at Jun. 30, 2023	$ 61,319	$ 15,154	$ 103,725	$ (32,894)	$ (29,638)	$ 117,666

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders’ Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends on common, per share (in Dollars per share)		$ 0.125		$ 0.115
Repurchased stock, shares	91,260,000	55,800,000	94,211,000	130,848,000
Dividends on common, per share (in Dollars per share)	$ 0.13		$ 0.12
Stock dividends on common - shares				344,663,000

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating Activities
Net Income	$ 5,525	$ 5,647
Items not requiring (providing) cash
Depreciation and amortization	1,110	1,092
Provision for credit losses	395
Expense of share-based compensation plan	366	355
Amortization of premiums and discounts on securities	267	566
Amortization of intangible assets	43	34
Amortization of originated mortgage servicing rights	625	1,044
Recovery of mortgage servicing rights	(40)	(1,129)
Proceeds from sale of loans held for sale	73,736	125,051
Originations of loans held for sale	(76,256)	(119,902)
Gain from sale of loans	(1,897)	(3,209)
Changes in
Interest receivable	12	(336)
Other assets	1,500	2,342
Interest payable & other liabilities	(6,301)	(7,863)
Net cash provided by (used in) operating activities	(915)	3,692
Investing Activities
Purchases of available-for-sale securities	(723)	(50,618)
Proceeds from maturities of interest bearing time deposits	951	952
Proceeds from maturities of available-for-sale securities	10,260	21,371
Net change in loans	(22,863)	(73,073)
Purchase of premises, equipment	(511)	(1,044)
Purchase of bank owned life insurance		(10,500)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(2,392)
Proceeds from sale of Federal Home Loan Bank Stock	1,084
Proceeds from sale of foreclosed assets	187	1,600
Net cash used in investing activities	(14,007)	(111,312)
Financing Activities
Net decrease in demand deposits, money market, interest checking & savings accounts	(64,346)	(27,020)
Net increase (decrease) in time deposits	48,837	(14,246)
Net increase in securities sold under agreements to repurchase	6,195	15,452
Proceeds from Federal Home Loan Bank advances	337,000	25,000
Repayment of Federal Home Loan Bank advances	(315,700)	(5,500)
Stock repurchase plan	(2,113)	(4,312)
Dividends on common shares	(1,775)	(1,698)
Net cash provided by (used in) financing activities	8,098	(12,324)
Decrease in cash and cash equivalents	(6,824)	(119,944)
Cash and cash equivalents, beginning of period	27,817	149,511
Cash and cash equivalents, end of period	20,993	29,567
Supplemental cash flow information
Interest paid	6,980	1,807
Supplemental non-cash disclosure
Transfer of loans to foreclosed assets	31	172
Stock dividends declared and paid		$ 6,856

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Basis of Presentation [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 and six months ended June 30, 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 held-to-maturity (“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 ASC 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 on or 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 of 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 June 30, 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 June 30, 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 $2.5 million at June 30, 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 ACL 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 utilized the Company’s own Federal Financial Institutions Examination Council’s (“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 June 30, 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 adjusted 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 ACL 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 Company’s 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	6 Months Ended
	Jun. 30, 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 $ 899 $ 858 Undistributed earnings allocated to common shares 2,168 1,968 Net earnings allocated to common shares 3,067 2,826 Net earnings allocated to participating securities 8 8 Net Income allocated to common shares and participating securities $ 3,075 $ 2,834 Weighted average shares outstanding for basic earnings per share 6,847 7,075 Dilutive effect of stock compensation 63 74 Weighted average shares outstanding for diluted earnings per share 6,910 7,149 Basic earnings per common share $ 0.45 $ 0.40 Diluted earnings per common share $ 0.44 $ 0.40 Six Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 1,776 $ 1,694 Undistributed earnings allocated to common shares 3,733 3,939 Net earnings allocated to common shares 5,509 5,633 Net earnings allocated to participating securities 16 14 Net Income allocated to common shares and participating securities $ 5,525 $ 5,647 Weighted average shares outstanding for basic earnings per share 6,890 7,055 Dilutive effect of stock compensation 86 61 Weighted average shares outstanding for diluted earnings per share 6,976 7,116 Basic earnings per common share $ 0.80 $ 0.80 Diluted earnings per common share $ 0.79 $ 0.79 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. 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	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value June 30, 2023  U.S. Treasury and Government agencies $ 8,137 $ - $ (934 ) $ 7,203 Mortgage-backed securities 231,984 3 (36,116 ) 195,871 State and political subdivisions 12,312 8 (1,555 ) 10,765 Other corporate securities 17,200 - (3,043 ) 14,157 Totals $ 269,633 $ 11 $ (41,648 ) $ 227,996 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 June 30, 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 $ 1,338 $ 1,330 Due after one year through five years 2,229 2,168 Due after five years through ten years 24,868 20,880 Due after ten years 9,214 7,747 37,649 32,125 Mortgage-backed securities 231,984 195,871 Totals $ 269,633 $ 227,996 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $76.6 million at June 30, 2023 and $53.9 million at December 31, 2022. The fair value of securities delivered for repurchase agreements was $22.5 million at June 30, 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 and six months ended June 30, 2023 or June 30, 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 $226.2 million at June 30, 2023, and $235.5 million at December 31, 2022, which consisted of 155 securities, or 100 percent, and 155 securities, or approximately 99 percent, respectively, of the Company’s available-for-sale investment portfolio at such dates. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2023 and December 31, 2022, are as follows: Less than 12 Months 12 Months or Longer Total ($ in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ 1,585 $ (66 ) $ 5,365 $ (868 ) $ 6,950 $ (934 ) Mortgage-backed securities 15,575 (1,157 ) 179,986 (34,959 ) 195,561 (36,116 ) State and political subdivisions 2,510 (80 ) 7,530 (1,475 ) 10,040 (1,555 ) Other corporate securities 3,978 (872 ) 9,678 (2,171 ) 13,656 (3,043 ) Totals $ 23,648 $ (2,175 ) $ 202,559 $ (39,473 ) $ 226,207 $ (41,648 ) 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 $41.6 million as of June 30, 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	6 Months Ended
	Jun. 30, 2023
Loans and Allowance for Credit Losses [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) June 30, December 31, Commercial & industrial $ 123,226 $ 128,393 Commercial real estate - owner occupied 116,421 110,929 Commercial real estate - nonowner occupied 300,991 301,880 Agricultural 58,222 64,505 Residential real estate 321,365 291,368 Home equity line of credit (HELOC) 46,587 45,056 Consumer 18,012 19,944 Total loans 984,824 962,075 Allowance for credit losses (15,795 ) (13,818 ) Loans, net $ 969,029 $ 948,257 The totals shown above are net of deferred loan fees and costs, which totaled $0.41 million and $0.31 million at June 30, 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 (ACL) 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 $1.4 million increase to the ACL as a cumulative-effect adjustment on January 1, 2023. The following table summarizes the activity related to the ACL for the three and six months ended June 30, 2023 under the CECL methodology. Prior to the adoption of ASC 326 on January 1, 2023, the Company calculated the allowance for loan losses under the incurred loss methodology. The following two tables contain disclosures related to the allowance for loan losses in prior periods under this methodology. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,965 $ - $ - $ - $ (8 ) $ 1,957 Commercial real estate - owner occupied 1,795 - - - 102 1,897 Commercial real estate - nonowner occupied 5,841 - - - (58 ) 5,783 Agricultural 403 - - - 5 408 Residential real estate 4,692 - (21 ) - 314 4,985 HELOC 495 - - - 28 523 Consumer 251 - (11 ) 10 (8 ) 242 Total $ 15,442 $ - $ (32 ) $ 10 $ 375 $ 15,795 ($ in thousands) Balance, beginning of period Impact of Adopting Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 64 $ 1,957 Commercial real estate - owner occupied 1,696 54 - - 147 1,897 Commercial real estate - nonowner occupied 4,584 1,015 - - 184 5,783 Agricultural 611 (194 ) - - (9 ) 408 Residential real estate 4,438 360 (53 ) - 240 4,985 HELOC 547 (76 ) - - 52 523 Consumer 279 (17 ) (48 ) 18 10 242 Total $ 13,818 $ 1,372 $ (101 ) $ 18 $ 688 $ 15,795 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,892 $ - $ - $ (64 ) $ 1,828 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,319 - - (212 ) 4,107 Agricultural 547 - - 13 560 Residential real estate 3,502 - - 249 3,751 HELOC 534 - - - 534 Consumer 446 (9 ) 6 14 457 Total $ 13,804 $ (9 ) $ 6 $ - $ 13,801 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,890 $ - $ - $ (62 ) $ 1,828 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,217 - - (110 ) 4,107 Agricultural 599 - - (39 ) 560 Residential real estate 3,515 - - 236 3,751 HELOC 579 - - (45 ) 534 Consumer 441 (18 ) 14 20 457 Total $ 13,805 $ (18 ) $ 14 $ - $ 13,801 ($ in thousands) Balance at Beginning of Period Chargeoffs Recoveries Provision for Credit Losses Balance at End 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 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 ACL. The following table presents an analysis of collateral-dependent loans of the Company as of June 30, 2023. ($ in thousands) Collateral Type Allocated June 30, 2023 Real Estate Other Total Allowance Commercial & industrial $ 335 $ - $ 335 $ 37 Commercial real estate - owner occupied 1,912 - 1,912 - Commercial real estate - nonowner occupied 1,372 - 1,372 - Agricultural - - - - Residential real estate 1,500 - 1,500 15 HELOC 164 - 164 4 Consumer - - - - Total $ 5,283 $ - $ 5,283 $ 56 Under CECL, for collateral dependent loans, the Company has adopted the practical expedient to measure the ACL based on the fair value of collateral. The ACL 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 June 30, 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 June 30, 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 $ - $ - $ - $ 167 $ 4 $ 171 Collectively evaluated for impairment $ 1,828 $ 6,671 $ 560 $ 3,584 $ 987 $ 13,630 Totals $ 1,828 $ 6,671 $ 560 $ 3,751 $ 991 $ 13,801 Loans: Individually evaluated for impairment $ 117 $ 295 $ - $ 2,997 $ 131 $ 3,540 Collectively evaluated for impairment $ 127,317 $ 403,784 $ 60,490 $ 238,779 $ 61,314 $ 891,684 Totals $ 127,434 $ 404,079 $ 60,490 $ 241,776 $ 61,445 $ 895,224 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 $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4) Special Mention (5) Substandard (6) Doubtful (7) Loss (8) The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. The following table presents loan balances by credit quality indicators by year of origination as of June 30, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted June 30, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 8,428 $ 20,754 $ 21,837 $ 11,460 $ 8,498 $ 6,792 $ 44,227 $ 365 $ 122,361 Special Mention (5) - - - 105 - 177 25 31 338 Substandard (6) - 42 - - - 124 252 - 418 Doubtful (7) - - - - - 103 1 5 109 Loss (8) - - - - - - - - - Total $ 8,428 $ 20,796 $ 21,837 $ 11,565 $ 8,498 $ 7,196 $ 44,505 $ 401 $ 123,226 Commercial real estate - owner occupied Pass (1 - 4) $ 10,436 $ 21,118 $ 28,317 $ 13,897 $ 13,501 $ 26,236 $ 41 $ 63 $ 113,609 Special Mention (5) - - - 711 191 1 - - 903 Substandard (6) - - - 1,719 189 - - - 1,908 Doubtful (7) - - - - 1 - - - 1 Loss (8) - - - - - - - - - Total $ 10,436 $ 21,118 $ 28,317 $ 16,327 $ 13,882 $ 26,237 $ 41 $ 63 $ 116,421 Commercial real estate - nonowner occupied Pass (1 - 4) $ 30,149 $ 75,261 $ 58,822 $ 49,332 $ 31,470 $ 53,291 $ 128 $ 117 $ 298,570 Special Mention (5) - - - - - 1,024 - - 1,024 Substandard (6) - - - - 864 341 - - 1,205 Doubtful (7) - - 37 - - 155 - - 192 Loss (8) - - - - - - - - - Total $ 30,149 $ 75,261 $ 58,859 $ 49,332 $ 32,334 $ 54,811 $ 128 $ 117 $ 300,991 Agricultural Pass (1 - 4) $ 4,986 $ 16,821 $ 13,333 $ 3,640 $ 1,961 $ 11,075 $ 6,406 $ - $ 58,222 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 4,986 $ 16,821 $ 13,333 $ 3,640 $ 1,961 $ 11,075 $ 6,406 $ - $ 58,222 Residential real estate Pass (1 - 4) $ 39,018 $ 114,076 $ 87,573 $ 35,175 $ 11,673 $ 26,251 $ 3,214 $ 1,900 $ 318,880 Special Mention (5) - - 254 56 1,031 1,121 - - 2,462 Substandard (6) - - - - - 23 - - 23 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 39,018 $ 114,076 $ 87,827 $ 35,231 $ 12,704 $ 27,395 $ 3,214 $ 1,900 $ 321,365 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 26 $ 18 $ 88 $ 306 $ 38,892 $ 7,005 $ 46,335 Special Mention (5) - - - - - 64 35 153 252 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 26 $ 18 $ 88 $ 370 $ 38,927 $ 7,158 $ 46,587 Consumer Pass (1 - 4) $ 1,510 $ 6,244 $ 1,814 $ 1,124 $ 362 $ 212 $ 6,717 $ - $ 17,983 Special Mention (5) - 9 13 1 6 - - - 29 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 1,510 $ 6,253 $ 1,827 $ 1,125 $ 368 $ 212 $ 6,717 $ - $ 18,012 Total Loans Pass (1 - 4) $ 94,527 $ 254,274 $ 211,722 $ 114,646 $ 67,553 $ 124,163 $ 99,625 $ 9,450 $ 975,960 Special Mention (5) - 9 267 873 1,228 2,387 60 184 5,008 Substandard (6) - 42 - 1,719 1,053 488 252 - 3,554 Doubtful (7) - - 37 - 1 258 1 5 302 Loss (8) - - - - - - - - - Total Loans $ 94,527 $ 254,325 $ 212,026 $ 117,238 $ 69,835 $ 127,296 $ 99,938 $ 9,639 $ 984,824 The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2022. ($ in thousands) 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 June 30, 2023 and December 31, 2022. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past June 30, 2023 Past Due Past Due 90 Days Past Due Due Current Total Loans Commercial & industrial $ - $ 67 $ 141 $ 208 $ 123,018 $ 123,226 Commercial real estate - owner occupied - - - - 116,421 116,421 Commercial real estate - nonowner occupied 156 39 53 248 300,743 300,991 Agricultural 8 - - 8 58,214 58,222 Residential real estate 161 355 1,041 1,557 319,808 321,365 HELOC 84 - 154 238 46,349 46,587 Consumer 20 54 24 98 17,914 18,012 Total Loans $ 429 $ 515 $ 1,413 $ 2,357 $ 982,467 $ 984,824 30-59 Days 60-89 Days Greater Than Total Past December 31, 2022 Past Due Past Due 90 Days 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 June 30, 2023 and December 31, 2022 are presented in the following table. June 30, December 31, ($ in thousands) Nonaccrual Nonaccrual Total Total Commercial & industrial $ 170 $ - $ 170 $ 114 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 192 - 192 210 Agricultural - - - - Residential real estate 766 1,500 2,266 3,020 Home equity line of credit (HELOC) 88 164 252 310 Consumer 30 - 30 28 Total loans $ 1,246 $ 1,664 $ 2,910 $ 3,682 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 were the subject of a restructuring agreement due to financial difficulties of the borrower. Impaired loans less than $100,000 were included in groups of homogenous loans. These loans were evaluated based on delinquency status. Interest payments on impaired loans were typically applied to principal unless collectability of the principal amount was reasonably assured, in which case interest was recognized on a cash basis. The following table presents loans individually evaluated for impairment as of and for the three and six months ended June 30, 2022 and for the twelve months ended December 31, 2022: ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2022 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 347 825 - 1,350 94 Agricultural - - - - - Residential real estate 1,491 1,558 - 1,793 65 HELOC 68 68 85 4 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied - - - - - Agricultural - - - - - Residential real estate 1,372 1,372 138 1,424 43 HELOC 46 46 2 51 2 Consumer - - - - - Totals: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 347 $ 825 $ - $ 1,350 $ 94 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,863 $ 2,930 $ 138 $ 3,217 $ 108 HELOC $ 114 $ 114 $ 2 $ 136 $ 6 Consumer $ - $ - $ - $ - $ - Three Months Ended Six Months Ended June 30, 2022 Average Recorded Interest Income Average Recorded Interest Income ($ in thousands) Investment Recognized Investment Recognized With no related allowance recorded: Commercial & industrial $ 216 $ 1 $ 216 $ 1 Commercial real estate - owner occupied 88 - 88 - Commercial real estate - nonowner occupied 348 6 350 11 Agricultural - - - - Residential real estate 2,002 16 2,011 35 HELOC 21 - 23 1 Consumer - - - - With a specific allowance recorded: Commercial & industrial - - - - Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied - - - - Agricultural - - - - Residential real estate 1,278 15 1,279 1 HELOC 123 1 125 1 Consumer - - - - Totals: Commercial & industrial $ 216 $ 1 $ 216 $ 1 Commercial real estate - owner occupied $ 88 $ - $ 88 $ - Commercial real estate - nonowner occupied $ 348 $ 6 $ 350 $ 11 Agricultural $ - $ - $ - $ - Residential real estate $ 3,280 $ 31 $ 3,290 $ 36 HELOC $ 144 $ 1 $ 148 $ 2 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 six months ended June 30, 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 June 30, 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 six-month period ended June 30, 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 ACL for loans. The allowance for credit losses for unfunded loan commitments of $0.9 million at June 30, 2023 is classified on the balance sheet within Other liabilities. The following table presents the balance and activity in the ACL for unfunded loan commitments for the three and six months ended June 30, 2023. Three Months Ended Six Months Ended ($ in thousands) June 30, June 30, Balance, beginning of period $ 1,086 $ - Adjustment for adoption of ASU 2016-13 - 1,149 Provision for unfunded commitments (230 ) (293 ) Balance, end of period $ 856 $ 856

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 5 – GOODWILL A summary of the activity in goodwill is presented below: Three Months Ended Six Months Ended ($ in thousands) 2023 2022 2023 2022 Beginning balance $ 23,239 $ 23,239 $ 23,239 $ 23,191 Measurement period adjustments - - - 48 Ending balance $ 23,239 $ 23,239 $ 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 June 30, 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	6 Months Ended
	Jun. 30, 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 $1.35 billion at June 30, 2023 and December 31, 2022. Contractually specified servicing fees of $0.8 million and $1.7 million were included in mortgage loan servicing fees in the consolidated income statement for the three and six months ended June 30, 2023, respectively. Servicing fees of $0.9 million and $1.7 million were included for the three and six months ended June 30, 2022, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended Six Months Ended ($ in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 13,548 $ 13,135 $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the period 525 530 805 1,288 Mortgage servicing rights amortization during the period (334 ) (496 ) (625 ) (1,043 ) Net change in valuation allowance (16 ) 239 40 1,129 Balance at end of period $ 13,723 $ 13,408 $ 13,723 $ 13,408 Valuation allowance: Balance at beginning of period $ 121 $ 566 $ 177 $ 1,456 Increase (decrease) 16 (239 ) (40 ) (1,129 ) Balance at end of period $ 137 $ 327 $ 137 $ 327 Fair value, beginning of period $ 16,911 $ 14,433 $ 15,754 $ 12,629 Fair value, end of period $ 16,645 $ 15,135 $ 16,645 $ 15,135

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022. June 30, December 31, Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 63,424 $ 5,167 $ 66,477 $ 5,538 IRLCs - - - - Forward contracts 14,750 48 5,500 26 Total contracts $ 78,174 $ 5,215 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 63,424 $ (5,167 ) $ 66,477 $ (5,538 ) Forward contracts - - - - IRLCs 10,047 (10 ) 3,268 (20 ) Total contracts $ 73,471 $ (5,177 ) $ 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 or forward contract 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 and six months ended June 30, 2023 and 2022. Three Months Ended Six Months Ended ($ in thousands) Statement of income classification 2023 2022 2023 2022 Interest rate swap contracts Other income $ - $ 3 $ 6 $ 3 IRLCs Gain on sale of mortgage loans & OMSR (55 ) 209 10 32 Forward contracts Gain on sale of mortgage loans & OMSR 160 (325 ) 22 (12 ) The following table shows the offsetting of financial assets and derivative assets at June 30, 2023 and December 31, 2022. Gross Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) amounts offset in the presented in the Financial Cash Net amount June 30, 2023 Interest rate swaps $ 5,167 $ - $ 5,167 $ - $ 3,770 $ 1,397 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 June 30, 2023 and December 31, 2022. Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) Gross amounts offset in the presented in the Financial Cash Net amount June 30, 2023 Interest rate swaps $ 5,167 $ - $ 5,167 $ - $ 100 $ 5,067 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Deposits

Deposits	6 Months Ended
	Jun. 30, 2023
Deposits [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS Major classification of deposits at June 30, 2023 and at December 31, 2022 were as follows: ($ in thousands) June 30, December 31, Non interest bearing demand $ 218,411 $ 256,799 Interest bearing demand 170,282 191,719 Savings 225,065 191,272 Money market 217,681 255,995 Time deposits less than $250,000 191,921 160,507 Time deposits $250,000 or greater 47,796 30,373 Total Deposits $ 1,071,156 $ 1,086,665 Included in time deposits at June 30, 2023 and December 31, 2022 were $62.8 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	6 Months Ended
	Jun. 30, 2023
Short-Term Borrowings [Abstract]
SHORT-TERM BORROWINGS	NOTE 9 – SHORT-TERM BORROWINGS ($ in thousands) June 30, December 31, Securities sold under repurchase agreements $ 21,118 $ 14,923 The Company has retail repurchase (“REPO”) agreements to facilitate cash management transactions with commercial customers. These obligations are secured by agency and mortgage-backed securities and such collateral is held by the Federal Home Loan Bank (“FHLB”). These securities have various maturity dates from 2025 through 2061. As of June 30, 2023, these REPO agreements were secured by securities with a fair value totaling $22.5 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 June 30, 2023, there was no collateral pledged or borrowings drawn through either facility. At June 30, 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	6 Months Ended
	Jun. 30, 2023
Federal Home Loan Bank Advances [Abstract]
FEDERAL HOME LOAN BANK ADVANCES	NOTE 10 – FEDERAL HOME LOAN BANK ADVANCES The Company’s FHLB advances were secured by $249.5 million in mortgage loans at June 30, 2023. Advances consisted of fixed and variable interest rates from 3.53 to 5.15 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at June 30, 2023 were: ($ in thousands) Debt 2023 $ 62,300 2026 $ 5,000 2028 14,000 Total $ 81,300

Trust Preferred Securities

Trust Preferred Securities	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 7,203 $ - $ 7,203 $ - Mortgage-backed securities 195,871 - 195,871 - State and political subdivisions 10,765 - 10,765 - Other corporate securities 14,157 - 14,157 - Interest rate contracts - assets 5,167 - 5,167 - Interest rate contracts - liabilities (5,167 ) - (5,167 ) - Forward contracts 48 48 - - IRLCs (10 ) - - (10 ) ($ 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 and six months ended June 30, 2023 and 2022. for the Three Months Ended for the Six Months Ended ($ in thousands) 2023 2022 2023 2022 Interest rate lock commitments Balance at beginning of period $ 45 $ (155 ) $ (20 ) $ 22 Change in fair value (55 ) 209 10 32 Balance at end of period $ (10 ) $ 54 $ (10 ) $ 54 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 June 30, 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) Collateral-dependent Individually evaluated loans $ 1,057 $ - $ - $ 1,057 Mortgage servicing rights 1,273 - - 1,273 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent 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. ($ in thousands) Fair value at Valuation Unobservable inputs Range (weighted- Collateral-dependent individually evaluated loans $ 1,057 Market comparable properties Comparability adjustments (%) 1 - 23% (6%) Mortgage servicing rights 1,273 Discounted cash flow Discount rate 11.64% Constant prepayment rate 6.99% P&I earnings credit 5.13% T&I earnings credit 5.08% Inflation for cost of servicing 3.50% IRLCs (10 ) Discounted cash flow Loan closing rates 48% - 99% ($ in thousands) Fair value at Valuation Unobservable inputs Range (weighted- Collateral-dependent impaired loans $ 1,028 Market comparable properties Comparability adjustments (%) 8 - 21% (12%) Mortgage servicing rights 1,448 Discounted cash flow Discount rate 11.39% Constant prepayment rate 7.52% P&I earnings credit 4.35% T&I earnings credit 4.58% Inflation for cost of servicing 3.50% IRLCs (20 ) Discounted cash flow Loan closing rates 41% - 99% There were no changes in the inputs or methodologies used to determine fair value at June 30, 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 June 30, 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 June 30, 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 June 30, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 20,993 $ 20,993 $ 20,993 $ - $ - Interest bearing time deposits 1,180 1,180 - 1,180 - Loans held for sale 5,684 5,720 - 5,720 - Loans, net of allowance for loan losses 969,029 934,906 - - 934,906 Federal Reserve and FHLB Bank stock, at cost 7,634 7,634 - 7,634 - Interest receivable 4,079 4,079 - 4,079 - Financial liabilities Deposits $ 1,071,156 $ 1,075,816 $ 831,439 $ 244,377 $ - Short-term borrowings 21,118 21,118 - 21,118 - FHLB advances 81,300 80,789 - 80,789 - Trust preferred securities 10,310 9,609 - 9,609 - Subordinated debt, net of issuance costs 19,618 19,018 - 19,018 - Interest payable 1,866 1,866 - 1,866 - ($ 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	6 Months Ended
	Jun. 30, 2023
Share Based Compensation [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 145,376 shares had been granted under the plan as of June 30, 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 June 30, 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 six 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 and six months ended June 30, 2023 was $0.2 million and $0.4 million, respectively, and for the three and six months ended June 30, 2022 was $0.2 million and $0.4 million, respectively. As of June 30, 2023, there was $0.8 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements related to the restricted stock awards under the 2017 Plan which were granted in accordance with the LTI plan. That cost is expected to be recognized over a weighted-average period of 2.19 years. The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the six months ended June 30, 2023. Shares Weighted- Nonvested, January 1, 2023 52,919 $ 19.23 Granted 28,664 16.53 Vested (31,810 ) 17.96 Forfeited (807 ) 18.27 Nonvested, June 30, 2023 48,966 $ 18.49

General Litigation

General Litigation	6 Months Ended
	Jun. 30, 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 June 30, 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)	6 Months Ended
	Jun. 30, 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 held-to-maturity (“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 ASC 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 on or 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 of 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 June 30, 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 June 30, 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 $2.5 million at June 30, 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 ACL 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 utilized the Company’s own Federal Financial Institutions Examination Council’s (“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 June 30, 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 adjusted 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 ACL 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 Company’s 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)	6 Months Ended
	Jun. 30, 2023
Basis of Presentation [Abstract]
Schedule of impact of the adoption of ASC 326	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

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	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 $ 899 $ 858 Undistributed earnings allocated to common shares 2,168 1,968 Net earnings allocated to common shares 3,067 2,826 Net earnings allocated to participating securities 8 8 Net Income allocated to common shares and participating securities $ 3,075 $ 2,834 Weighted average shares outstanding for basic earnings per share 6,847 7,075 Dilutive effect of stock compensation 63 74 Weighted average shares outstanding for diluted earnings per share 6,910 7,149 Basic earnings per common share $ 0.45 $ 0.40 Diluted earnings per common share $ 0.44 $ 0.40 Six Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 1,776 $ 1,694 Undistributed earnings allocated to common shares 3,733 3,939 Net earnings allocated to common shares 5,509 5,633 Net earnings allocated to participating securities 16 14 Net Income allocated to common shares and participating securities $ 5,525 $ 5,647 Weighted average shares outstanding for basic earnings per share 6,890 7,055 Dilutive effect of stock compensation 86 61 Weighted average shares outstanding for diluted earnings per share 6,976 7,116 Basic earnings per common share $ 0.80 $ 0.80 Diluted earnings per common share $ 0.79 $ 0.79

Available-For-Sale Securities (

Available-For-Sale Securities (Tables)	6 Months Ended
	Jun. 30, 2023
Available-for-Sale Securities [Abstract]
Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities	The amortized cost and appropriate fair values, together with gross unrealized gains and losses, of securities at June 30, 2023 and December 31, 2022 were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value June 30, 2023  U.S. Treasury and Government agencies $ 8,137 $ - $ (934 ) $ 7,203 Mortgage-backed securities 231,984 3 (36,116 ) 195,871 State and political subdivisions 12,312 8 (1,555 ) 10,765 Other corporate securities 17,200 - (3,043 ) 14,157 Totals $ 269,633 $ 11 $ (41,648 ) $ 227,996 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	The amortized cost and fair value of securities available-for-sale at June 30, 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 $ 1,338 $ 1,330 Due after one year through five years 2,229 2,168 Due after five years through ten years 24,868 20,880 Due after ten years 9,214 7,747 37,649 32,125 Mortgage-backed securities 231,984 195,871 Totals $ 269,633 $ 227,996
Schedule of Securities With Unrealized Losses	Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2023 and December 31, 2022, are as follows: Less than 12 Months 12 Months or Longer Total ($ in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ 1,585 $ (66 ) $ 5,365 $ (868 ) $ 6,950 $ (934 ) Mortgage-backed securities 15,575 (1,157 ) 179,986 (34,959 ) 195,561 (36,116 ) State and political subdivisions 2,510 (80 ) 7,530 (1,475 ) 10,040 (1,555 ) Other corporate securities 3,978 (872 ) 9,678 (2,171 ) 13,656 (3,043 ) Totals $ 23,648 $ (2,175 ) $ 202,559 $ (39,473 ) $ 226,207 $ (41,648 ) 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)	6 Months Ended
	Jun. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
Schedule of Categories of Loans	The following table summarizes the composition of the loan portfolio: Total Loans ($ in thousands) June 30, December 31, Commercial & industrial $ 123,226 $ 128,393 Commercial real estate - owner occupied 116,421 110,929 Commercial real estate - nonowner occupied 300,991 301,880 Agricultural 58,222 64,505 Residential real estate 321,365 291,368 Home equity line of credit (HELOC) 46,587 45,056 Consumer 18,012 19,944 Total loans 984,824 962,075 Allowance for credit losses (15,795 ) (13,818 ) Loans, net $ 969,029 $ 948,257
Schedule of Activity Related to The Allowance for Credit Losses	The following two tables contain disclosures related to the allowance for loan losses in prior periods under this methodology. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,965 $ - $ - $ - $ (8 ) $ 1,957 Commercial real estate - owner occupied 1,795 - - - 102 1,897 Commercial real estate - nonowner occupied 5,841 - - - (58 ) 5,783 Agricultural 403 - - - 5 408 Residential real estate 4,692 - (21 ) - 314 4,985 HELOC 495 - - - 28 523 Consumer 251 - (11 ) 10 (8 ) 242 Total $ 15,442 $ - $ (32 ) $ 10 $ 375 $ 15,795 ($ in thousands) Balance, beginning of period Impact of Adopting Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 64 $ 1,957 Commercial real estate - owner occupied 1,696 54 - - 147 1,897 Commercial real estate - nonowner occupied 4,584 1,015 - - 184 5,783 Agricultural 611 (194 ) - - (9 ) 408 Residential real estate 4,438 360 (53 ) - 240 4,985 HELOC 547 (76 ) - - 52 523 Consumer 279 (17 ) (48 ) 18 10 242 Total $ 13,818 $ 1,372 $ (101 ) $ 18 $ 688 $ 15,795 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,892 $ - $ - $ (64 ) $ 1,828 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,319 - - (212 ) 4,107 Agricultural 547 - - 13 560 Residential real estate 3,502 - - 249 3,751 HELOC 534 - - - 534 Consumer 446 (9 ) 6 14 457 Total $ 13,804 $ (9 ) $ 6 $ - $ 13,801 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,890 $ - $ - $ (62 ) $ 1,828 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,217 - - (110 ) 4,107 Agricultural 599 - - (39 ) 560 Residential real estate 3,515 - - 236 3,751 HELOC 579 - - (45 ) 534 Consumer 441 (18 ) 14 20 457 Total $ 13,805 $ (18 ) $ 14 $ - $ 13,801 ($ in thousands) Balance at Beginning of Period Chargeoffs Recoveries Provision for Credit Losses Balance at End 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
Schedule of Presents an Analysis of Collateral-Dependent Loans	The following table presents an analysis of collateral-dependent loans of the Company as of June 30, 2023. ($ in thousands) Collateral Type Allocated June 30, 2023 Real Estate Other Total Allowance Commercial & industrial $ 335 $ - $ 335 $ 37 Commercial real estate - owner occupied 1,912 - 1,912 - Commercial real estate - nonowner occupied 1,372 - 1,372 - Agricultural - - - - Residential real estate 1,500 - 1,500 15 HELOC 164 - 164 4 Consumer - - - - Total $ 5,283 $ - $ 5,283 $ 56
Schedule of Allowance for Loan Losses and Recorded Investment	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 June 30, 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 June 30, 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 $ - $ - $ - $ 167 $ 4 $ 171 Collectively evaluated for impairment $ 1,828 $ 6,671 $ 560 $ 3,584 $ 987 $ 13,630 Totals $ 1,828 $ 6,671 $ 560 $ 3,751 $ 991 $ 13,801 Loans: Individually evaluated for impairment $ 117 $ 295 $ - $ 2,997 $ 131 $ 3,540 Collectively evaluated for impairment $ 127,317 $ 403,784 $ 60,490 $ 238,779 $ 61,314 $ 891,684 Totals $ 127,434 $ 404,079 $ 60,490 $ 241,776 $ 61,445 $ 895,224
Schedue of Credit Risk Profile of The Company's Loan Portfolio Based on Rating Category	The following table presents loan balances by credit quality indicators by year of origination as of June 30, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted June 30, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 8,428 $ 20,754 $ 21,837 $ 11,460 $ 8,498 $ 6,792 $ 44,227 $ 365 $ 122,361 Special Mention (5) - - - 105 - 177 25 31 338 Substandard (6) - 42 - - - 124 252 - 418 Doubtful (7) - - - - - 103 1 5 109 Loss (8) - - - - - - - - - Total $ 8,428 $ 20,796 $ 21,837 $ 11,565 $ 8,498 $ 7,196 $ 44,505 $ 401 $ 123,226 Commercial real estate - owner occupied Pass (1 - 4) $ 10,436 $ 21,118 $ 28,317 $ 13,897 $ 13,501 $ 26,236 $ 41 $ 63 $ 113,609 Special Mention (5) - - - 711 191 1 - - 903 Substandard (6) - - - 1,719 189 - - - 1,908 Doubtful (7) - - - - 1 - - - 1 Loss (8) - - - - - - - - - Total $ 10,436 $ 21,118 $ 28,317 $ 16,327 $ 13,882 $ 26,237 $ 41 $ 63 $ 116,421 Commercial real estate - nonowner occupied Pass (1 - 4) $ 30,149 $ 75,261 $ 58,822 $ 49,332 $ 31,470 $ 53,291 $ 128 $ 117 $ 298,570 Special Mention (5) - - - - - 1,024 - - 1,024 Substandard (6) - - - - 864 341 - - 1,205 Doubtful (7) - - 37 - - 155 - - 192 Loss (8) - - - - - - - - - Total $ 30,149 $ 75,261 $ 58,859 $ 49,332 $ 32,334 $ 54,811 $ 128 $ 117 $ 300,991 Agricultural Pass (1 - 4) $ 4,986 $ 16,821 $ 13,333 $ 3,640 $ 1,961 $ 11,075 $ 6,406 $ - $ 58,222 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 4,986 $ 16,821 $ 13,333 $ 3,640 $ 1,961 $ 11,075 $ 6,406 $ - $ 58,222 Residential real estate Pass (1 - 4) $ 39,018 $ 114,076 $ 87,573 $ 35,175 $ 11,673 $ 26,251 $ 3,214 $ 1,900 $ 318,880 Special Mention (5) - - 254 56 1,031 1,121 - - 2,462 Substandard (6) - - - - - 23 - - 23 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 39,018 $ 114,076 $ 87,827 $ 35,231 $ 12,704 $ 27,395 $ 3,214 $ 1,900 $ 321,365 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 26 $ 18 $ 88 $ 306 $ 38,892 $ 7,005 $ 46,335 Special Mention (5) - - - - - 64 35 153 252 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 26 $ 18 $ 88 $ 370 $ 38,927 $ 7,158 $ 46,587 Consumer Pass (1 - 4) $ 1,510 $ 6,244 $ 1,814 $ 1,124 $ 362 $ 212 $ 6,717 $ - $ 17,983 Special Mention (5) - 9 13 1 6 - - - 29 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 1,510 $ 6,253 $ 1,827 $ 1,125 $ 368 $ 212 $ 6,717 $ - $ 18,012 Total Loans Pass (1 - 4) $ 94,527 $ 254,274 $ 211,722 $ 114,646 $ 67,553 $ 124,163 $ 99,625 $ 9,450 $ 975,960 Special Mention (5) - 9 267 873 1,228 2,387 60 184 5,008 Substandard (6) - 42 - 1,719 1,053 488 252 - 3,554 Doubtful (7) - - 37 - 1 258 1 5 302 Loss (8) - - - - - - - - - Total Loans $ 94,527 $ 254,325 $ 212,026 $ 117,238 $ 69,835 $ 127,296 $ 99,938 $ 9,639 $ 984,824
Schedule of Credit Quality Indicators and Loan Categories	The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2022. ($ in thousands) 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	The following tables present the Company’s loan portfolio aging analysis as of June 30, 2023 and December 31, 2022. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past June 30, 2023 Past Due Past Due 90 Days Past Due Due Current Total Loans Commercial & industrial $ - $ 67 $ 141 $ 208 $ 123,018 $ 123,226 Commercial real estate - owner occupied - - - - 116,421 116,421 Commercial real estate - nonowner occupied 156 39 53 248 300,743 300,991 Agricultural 8 - - 8 58,214 58,222 Residential real estate 161 355 1,041 1,557 319,808 321,365 HELOC 84 - 154 238 46,349 46,587 Consumer 20 54 24 98 17,914 18,012 Total Loans $ 429 $ 515 $ 1,413 $ 2,357 $ 982,467 $ 984,824 30-59 Days 60-89 Days Greater Than Total Past December 31, 2022 Past Due Past Due 90 Days 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	The categories of nonaccrual loans as of June 30, 2023 and December 31, 2022 are presented in the following table. June 30, December 31, ($ in thousands) Nonaccrual Nonaccrual Total Total Commercial & industrial $ 170 $ - $ 170 $ 114 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 192 - 192 210 Agricultural - - - - Residential real estate 766 1,500 2,266 3,020 Home equity line of credit (HELOC) 88 164 252 310 Consumer 30 - 30 28 Total loans $ 1,246 $ 1,664 $ 2,910 $ 3,682
Schedule of Impaired Loan Activity	The following table presents loans individually evaluated for impairment as of and for the three and six months ended June 30, 2022 and for the twelve months ended December 31, 2022: ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2022 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 347 825 - 1,350 94 Agricultural - - - - - Residential real estate 1,491 1,558 - 1,793 65 HELOC 68 68 85 4 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied - - - - - Agricultural - - - - - Residential real estate 1,372 1,372 138 1,424 43 HELOC 46 46 2 51 2 Consumer - - - - - Totals: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 347 $ 825 $ - $ 1,350 $ 94 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,863 $ 2,930 $ 138 $ 3,217 $ 108 HELOC $ 114 $ 114 $ 2 $ 136 $ 6 Consumer $ - $ - $ - $ - $ - Three Months Ended Six Months Ended June 30, 2022 Average Recorded Interest Income Average Recorded Interest Income ($ in thousands) Investment Recognized Investment Recognized With no related allowance recorded: Commercial & industrial $ 216 $ 1 $ 216 $ 1 Commercial real estate - owner occupied 88 - 88 - Commercial real estate - nonowner occupied 348 6 350 11 Agricultural - - - - Residential real estate 2,002 16 2,011 35 HELOC 21 - 23 1 Consumer - - - - With a specific allowance recorded: Commercial & industrial - - - - Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied - - - - Agricultural - - - - Residential real estate 1,278 15 1,279 1 HELOC 123 1 125 1 Consumer - - - - Totals: Commercial & industrial $ 216 $ 1 $ 216 $ 1 Commercial real estate - owner occupied $ 88 $ - $ 88 $ - Commercial real estate - nonowner occupied $ 348 $ 6 $ 350 $ 11 Agricultural $ - $ - $ - $ - Residential real estate $ 3,280 $ 31 $ 3,290 $ 36 HELOC $ 144 $ 1 $ 148 $ 2 Consumer $ - $ - $ - $ -
Schedule of Credit Losses for Unfunded Loan Commitments	The following table presents the balance and activity in the ACL for unfunded loan commitments for the three and six months ended June 30, 2023. Three Months Ended Six Months Ended ($ in thousands) June 30, June 30, Balance, beginning of period $ 1,086 $ - Adjustment for adoption of ASU 2016-13 - 1,149 Provision for unfunded commitments (230 ) (293 ) Balance, end of period $ 856 $ 856

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of the Activity in Goodwill	A summary of the activity in goodwill is presented below: Three Months Ended Six Months Ended ($ in thousands) 2023 2022 2023 2022 Beginning balance $ 23,239 $ 23,239 $ 23,239 $ 23,191 Measurement period adjustments - - - 48 Ending balance $ 23,239 $ 23,239 $ 23,239 $ 23,239

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	6 Months Ended
	Jun. 30, 2023
Mortgage Servicing Rights [Abstract]
Schedule of Mortgage Servicing Rights Capitalized and Related Amortization	The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended Six Months Ended ($ in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 13,548 $ 13,135 $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the period 525 530 805 1,288 Mortgage servicing rights amortization during the period (334 ) (496 ) (625 ) (1,043 ) Net change in valuation allowance (16 ) 239 40 1,129 Balance at end of period $ 13,723 $ 13,408 $ 13,723 $ 13,408 Valuation allowance: Balance at beginning of period $ 121 $ 566 $ 177 $ 1,456 Increase (decrease) 16 (239 ) (40 ) (1,129 ) Balance at end of period $ 137 $ 327 $ 137 $ 327 Fair value, beginning of period $ 16,911 $ 14,433 $ 15,754 $ 12,629 Fair value, end of period $ 16,645 $ 15,135 $ 16,645 $ 15,135

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amount and Fair Value of Interest Rate Swaps	The table below presents the notional amount and fair value of the Company’s interest rate swaps, IRLCs and forward contracts utilized as of June 30, 2023 and December 31, 2022. June 30, December 31, Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 63,424 $ 5,167 $ 66,477 $ 5,538 IRLCs - - - - Forward contracts 14,750 48 5,500 26 Total contracts $ 78,174 $ 5,215 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 63,424 $ (5,167 ) $ 66,477 $ (5,538 ) Forward contracts - - - - IRLCs 10,047 (10 ) 3,268 (20 ) Total contracts $ 73,471 $ (5,177 ) $ 69,745 $ (5,558 )
Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments	The following table presents the amounts included in the consolidated statements of income for non-hedging derivative financial instruments for the three and six months ended June 30, 2023 and 2022. Three Months Ended Six Months Ended ($ in thousands) Statement of income classification 2023 2022 2023 2022 Interest rate swap contracts Other income $ - $ 3 $ 6 $ 3 IRLCs Gain on sale of mortgage loans & OMSR (55 ) 209 10 32 Forward contracts Gain on sale of mortgage loans & OMSR 160 (325 ) 22 (12 )
Schedule of Financial Assets and Derivative Assets	The following table shows the offsetting of financial assets and derivative assets at June 30, 2023 and December 31, 2022. Gross Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) amounts offset in the presented in the Financial Cash Net amount June 30, 2023 Interest rate swaps $ 5,167 $ - $ 5,167 $ - $ 3,770 $ 1,397 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058
Schedule of Financial Liabilities and Derivative Liabilities	The following table shows the offsetting of financial liabilities and derivative liabilities at June 30, 2023 and December 31, 2022. Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) Gross amounts offset in the presented in the Financial Cash Net amount June 30, 2023 Interest rate swaps $ 5,167 $ - $ 5,167 $ - $ 100 $ 5,067 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Deposits (Tables)

Deposits (Tables)	6 Months Ended
	Jun. 30, 2023
Deposits [Abstract]
Schedule of Major Classification of Deposits	Major classification of deposits at June 30, 2023 and at December 31, 2022 were as follows: ($ in thousands) June 30, December 31, Non interest bearing demand $ 218,411 $ 256,799 Interest bearing demand 170,282 191,719 Savings 225,065 191,272 Money market 217,681 255,995 Time deposits less than $250,000 191,921 160,507 Time deposits $250,000 or greater 47,796 30,373 Total Deposits $ 1,071,156 $ 1,086,665

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	6 Months Ended
	Jun. 30, 2023
Short-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	SHORT-TERM BORROWINGS ($ in thousands) June 30, December 31, Securities sold under repurchase agreements $ 21,118 $ 14,923

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances (Tables)	6 Months Ended
	Jun. 30, 2023
Federal Home Loan Bank Advances [Abstract]
Schedule of Aggregate Annual Maturities of FHLB Advances	Aggregate annual maturities of FHLB advances at June 30, 2023 were: ($ in thousands) Debt 2023 $ 62,300 2026 $ 5,000 2028 14,000 Total $ 81,300

Disclosures About Fair Value _2

Disclosures About Fair Value of Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets Measured on Recurring Basis	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 June 30, 2023 and December 31, 2022. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 7,203 $ - $ 7,203 $ - Mortgage-backed securities 195,871 - 195,871 - State and political subdivisions 10,765 - 10,765 - Other corporate securities 14,157 - 14,157 - Interest rate contracts - assets 5,167 - 5,167 - Interest rate contracts - liabilities (5,167 ) - (5,167 ) - Forward contracts 48 48 - - IRLCs (10 ) - - (10 ) ($ 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	The following table reconciles the beginning and ending balances of recurring fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs for the three and six months ended June 30, 2023 and 2022. for the Three Months Ended for the Six Months Ended ($ in thousands) 2023 2022 2023 2022 Interest rate lock commitments Balance at beginning of period $ 45 $ (155 ) $ (20 ) $ 22 Change in fair value (55 ) 209 10 32 Balance at end of period $ (10 ) $ 54 $ (10 ) $ 54
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis	These mortgage servicing rights are tested for impairment on a quarterly basis. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent Individually evaluated loans $ 1,057 $ - $ - $ 1,057 Mortgage servicing rights 1,273 - - 1,273 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent 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	The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements. ($ in thousands) Fair value at Valuation Unobservable inputs Range (weighted- Collateral-dependent individually evaluated loans $ 1,057 Market comparable properties Comparability adjustments (%) 1 - 23% (6%) Mortgage servicing rights 1,273 Discounted cash flow Discount rate 11.64% Constant prepayment rate 6.99% P&I earnings credit 5.13% T&I earnings credit 5.08% Inflation for cost of servicing 3.50% IRLCs (10 ) Discounted cash flow Loan closing rates 48% - 99% ($ in thousands) Fair value at Valuation Unobservable inputs Range (weighted- Collateral-dependent impaired loans $ 1,028 Market comparable properties Comparability adjustments (%) 8 - 21% (12%) Mortgage servicing rights 1,448 Discounted cash flow Discount rate 11.39% Constant prepayment rate 7.52% P&I earnings credit 4.35% T&I earnings credit 4.58% Inflation for cost of servicing 3.50% IRLCs (20 ) Discounted cash flow Loan closing rates 41% - 99%
Schedule of Estimated Fair Values 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 June 30, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 20,993 $ 20,993 $ 20,993 $ - $ - Interest bearing time deposits 1,180 1,180 - 1,180 - Loans held for sale 5,684 5,720 - 5,720 - Loans, net of allowance for loan losses 969,029 934,906 - - 934,906 Federal Reserve and FHLB Bank stock, at cost 7,634 7,634 - 7,634 - Interest receivable 4,079 4,079 - 4,079 - Financial liabilities Deposits $ 1,071,156 $ 1,075,816 $ 831,439 $ 244,377 $ - Short-term borrowings 21,118 21,118 - 21,118 - FHLB advances 81,300 80,789 - 80,789 - Trust preferred securities 10,310 9,609 - 9,609 - Subordinated debt, net of issuance costs 19,618 19,018 - 19,018 - Interest payable 1,866 1,866 - 1,866 - ($ 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)	6 Months Ended
	Jun. 30, 2023
Share Based Compensation [Abstract]
Schedule of Restricted Stock Activity Under The Company’s LTI Plan	The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the six months ended June 30, 2023. Shares Weighted- Nonvested, January 1, 2023 52,919 $ 19.23 Granted 28,664 16.53 Vested (31,810 ) 17.96 Forfeited (807 ) 18.27 Nonvested, June 30, 2023 48,966 $ 18.49

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Basis of Presentation [Abstract]
Allowance for credit losses	$ 1,400	$ 1,028
Increase reserve unfunded commitments	1,100
Decrease retained earning amount	2,000
Income tax	500
Available-for-sale debt securities	700
Accrued interest receivable related to loans	$ 2,500

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
ACL on off-balance sheet commitments
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) - $ / shares		1 Months Ended
	Jan. 10, 2022	Jan. 25, 2022
Earnings Per Share [Line Items]
Common stock dividend payable, percentage	5%	5%
Closing price per share	$ 19.89
Minimum [Member]
Earnings Per Share [Line Items]
Common stock, shares authorized		10,000,000
Maximum [Member]
Earnings Per Share [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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Earnings Per Share [Abstract]
Distributed earnings allocated to common shares	$ 899	$ 858	$ 1,776	$ 1,694
Undistributed earnings allocated to common shares	2,168	1,968	3,733	3,939
Net earnings allocated to common shares	3,067	2,826	5,509	5,633
Net earnings allocated to participating securities	8	8	16	14
Net Income allocated to common shares and participating securities	$ 3,075	$ 2,834	$ 5,525	$ 5,647
Weighted average shares outstanding for basic earnings per share (in Shares)	6,847,000	7,075,000	6,890,000	7,055,000
Dilutive effect of stock compensation (in Shares)	63,000	74,000	86,000	61,000
Weighted average shares outstanding for diluted earnings per share (in Shares)	6,910,000	7,149,000	6,976,000	7,116,000
Basic earnings per common share (in Dollars per share)	$ 0.45	$ 0.4	$ 0.8	$ 0.8
Diluted earnings per common share (in Dollars per share)	$ 0.44	$ 0.4	$ 0.79	$ 0.79

Available-For-Sale Securities_2

Available-For-Sale Securities (Details) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Available-for-Sale Securities [Abstract]
Fair value of securities pledged as collateral	$ 76.6	$ 53.9
Securities delivered for repurchase agreements	22.5	17.8
Fair value investments	$ 226.2	$ 235.5
Fair value as a percentage of available-for-sale investment portfolio	99%	100%
Unrealized loss on securities	$ 41.6	$ 40.7

Available-For-Sale Securities_3

Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities [Line Items]
Amortized Cost	$ 269,633	$ 279,439
Gross Unrealized Gains	11	14
Gross Unrealized Losses	(41,648)	(40,673)
Fair Value	227,996	238,780
U.S. Treasury and Government agencies [Member]
Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities [Line Items]
Amortized Cost	8,137	7,636
Gross Unrealized Gains
Gross Unrealized Losses	(934)	(872)
Fair Value	7,203	6,764
Mortgage-backed securities [Member]
Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities [Line Items]
Amortized Cost	231,984	241,741
Gross Unrealized Gains	3	4
Gross Unrealized Losses	(36,116)	(35,910)
Fair Value	195,871	205,835
State and political subdivisions [Member]
Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities [Line Items]
Amortized Cost	12,312	12,862
Gross Unrealized Gains	8	10
Gross Unrealized Losses	(1,555)	(1,769)
Fair Value	10,765	11,103
Other corporate securities [Member]
Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Appropriate Fair Values, Together With Gross Unrealized Gains and Losses, of Securities [Line Items]
Amortized Cost	17,200	17,200
Gross Unrealized Gains
Gross Unrealized Losses	(3,043)	(2,122)
Fair Value	$ 14,157	$ 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	Jun. 30, 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	$ 1,338
Available for Sale, Amortized Cost, Due after one year through five years	2,229
Available for Sale, Amortized Cost, Due after five years through ten years	24,868
Available for Sale, Amortized Cost, Due after ten years	9,214
Available for Sale, Amortized Cost	37,649
Mortgage-backed securities	231,984
Totals	269,633
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	1,330
Available for Sale, Fair Value, Due after one year through five years	2,168
Available for Sale, Fair Value, Due after five years through ten years	20,880
Available for Sale, Fair Value, Due after ten years	7,747
Available for Sale, Fair Value	32,125
Mortgage-backed securities	195,871
Totals	$ 227,996

Available-For-Sale Securities_5

Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses [Line Items]
Less than 12 Months, Fair Value	$ 23,648	$ 75,615
Less than 12 Months, Unrealized Losses	(2,175)	(8,792)
12 Months or Longer, Fair Value	202,559	159,861
12 Months or Longer, Unrealized Losses	(39,473)	(31,881)
Total Fair Value	226,207	235,476
Total Unrealized Losses	(41,648)	(40,673)
U.S. Treasury and Government agencies [Member]
Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses [Line Items]
Less than 12 Months, Fair Value	1,585	3,788
Less than 12 Months, Unrealized Losses	(66)	(452)
12 Months or Longer, Fair Value	5,365	2,974
12 Months or Longer, Unrealized Losses	(868)	(420)
Total Fair Value	6,950	6,762
Total Unrealized Losses	(934)	(872)
Mortgage-backed securities [Member]
Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses [Line Items]
Less than 12 Months, Fair Value	15,575	52,351
Less than 12 Months, Unrealized Losses	(1,157)	(5,234)
12 Months or Longer, Fair Value	179,986	153,055
12 Months or Longer, Unrealized Losses	(34,959)	(30,676)
Total Fair Value	195,561	205,406
Total Unrealized Losses	(36,116)	(35,910)
State and political subdivisions [Member]
Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses [Line Items]
Less than 12 Months, Fair Value	2,510	7,461
Less than 12 Months, Unrealized Losses	(80)	(1,370)
12 Months or Longer, Fair Value	7,530	1,268
12 Months or Longer, Unrealized Losses	(1,475)	(399)
Total Fair Value	10,040	8,729
Total Unrealized Losses	(1,555)	(1,769)
Other corporate securities [Member]
Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses [Line Items]
Less than 12 Months, Fair Value	3,978	12,015
Less than 12 Months, Unrealized Losses	(872)	(1,736)
12 Months or Longer, Fair Value	9,678	2,564
12 Months or Longer, Unrealized Losses	(2,171)	(386)
Total Fair Value	13,656	14,579
Total Unrealized Losses	$ (3,043)	$ (2,122)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jan. 01, 2023
Loans and Allowance for Credit Losses [Abstract]
Deferred loan fee	$ 410
Costs total		$ 310
Allowance for credit losses			$ 1,400
Loans with outstanding balance	100,000
Homogenous loans	100,000
Unfunded loan commitments	$ 900

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Loans - Total Loans [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 984,824	$ 962,075
Allowance for credit losses	(15,795)	(13,818)
Loans, net	969,029	948,257
Commercial & industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	123,226	128,393
Commercial real estate - owner occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	116,421	110,929
Commercial real estate - nonowner occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	300,991	301,880
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	58,222	64,505
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	321,365	291,368
Home equity line of credit (HELOC) [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	46,587	45,056
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 18,012	$ 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		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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	$ 15,442	$ 13,804	$ 13,818	$ 13,805	$ 13,805
Impact of Adopting ASC 326			1,372
Chargeoffs	(32)	(9)	(101)	(18)	(34)
Recoveries	10	6	18	14	47
Provision for Credit Losses	375		688
Balance, end of period	15,795	13,801	15,795	13,801	13,818
Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance	1,965
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	(8)
Balance, end of period	1,957		1,957
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	1,795
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	102
Balance, end of period	1,897		1,897
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	5,841
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	(58)
Balance, end of period	5,783		5,783
Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance	403
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	5
Balance, end of period	408		408
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	4,692
Impact of Adopting ASC 326
Chargeoffs	(21)
Recoveries
Provision for Credit Losses	314
Balance, end of period	4,985		4,985
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance	495
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	28
Balance, end of period	523		523
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance	251
Impact of Adopting ASC 326
Chargeoffs	(11)
Recoveries	10
Provision for Credit Losses	(8)
Balance, end of period	242		242
Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance			1,663
Impact of Adopting ASC 326			230
Chargeoffs
Recoveries
Provision for Credit Losses			64
Balance, end of period	1,957		1,957		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
Impact of Adopting ASC 326			54
Chargeoffs
Recoveries
Provision for Credit Losses			147
Balance, end of period	1,897		1,897		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
Impact of Adopting ASC 326			1,015
Chargeoffs
Recoveries
Provision for Credit Losses			184
Balance, end of period	5,783		5,783		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
Impact of Adopting ASC 326			(194)
Chargeoffs
Recoveries
Provision for Credit Losses			(9)
Balance, end of period	408		408		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
Impact of Adopting ASC 326			360
Chargeoffs			(53)
Recoveries
Provision for Credit Losses			240
Balance, end of period	4,985		4,985		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
Impact of Adopting ASC 326			(76)
Chargeoffs
Recoveries
Provision for Credit Losses			52
Balance, end of period	523		523		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
Impact of Adopting ASC 326			(17)
Chargeoffs			(48)
Recoveries			18
Provision for Credit Losses			10
Balance, end of period	$ 242		242		279
Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance		1,892
Chargeoffs
Recoveries
Provision for Credit Losses		(64)
Balance, end of period		1,828		1,828
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		2,564
Chargeoffs
Recoveries
Provision for Credit Losses
Balance, end of period		2,564		2,564
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		4,319
Chargeoffs
Recoveries
Provision for Credit Losses		(212)
Balance, end of period		4,107		4,107
Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance		547
Chargeoffs
Recoveries
Provision for Credit Losses		13
Balance, end of period		560		560
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		3,502
Chargeoffs
Recoveries
Provision for Credit Losses		249
Balance, end of period		3,751		3,751
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance		534
Chargeoffs
Recoveries
Provision for Credit Losses
Balance, end of period		534		534
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance		446
Chargeoffs		(9)
Recoveries		6
Provision for Credit Losses		14
Balance, end of period		457		457
Commercial & industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance				1,890	1,890
Chargeoffs
Recoveries
Provision for Credit Losses				(62)
Balance, end of period		1,828		1,828
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				2,564	2,564
Chargeoffs
Recoveries
Provision for Credit Losses
Balance, end of period		2,564		2,564
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				4,217	4,217
Chargeoffs
Recoveries
Provision for Credit Losses				(110)
Balance, end of period		4,107		4,107
Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance				599	599
Chargeoffs
Recoveries
Provision for Credit Losses				(39)
Balance, end of period		560		560
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				3,515	3,515
Chargeoffs
Recoveries
Provision for Credit Losses				236
Balance, end of period		3,751		3,751
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance				579	579
Chargeoffs
Recoveries
Provision for Credit Losses				(45)
Balance, end of period		534		534
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Beginning balance				441	441
Chargeoffs				(18)
Recoveries				14
Provision for Credit Losses				20
Balance, end of period		$ 457		457
Commercial & industrial [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
Chargeoffs
Recoveries
Provision for Credit Losses					(227)
Balance, end of period					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
Chargeoffs
Recoveries
Provision for Credit Losses					(868)
Balance, end of period					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
Chargeoffs
Recoveries
Provision for Credit Losses					367
Balance, end of period					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
Chargeoffs
Recoveries
Provision for Credit Losses					12
Balance, end of period					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
Chargeoffs
Recoveries
Provision for Credit Losses					923
Balance, end of period					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
Chargeoffs					(34)
Recoveries					47
Provision for Credit Losses					(45)
Balance, end of period					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
Chargeoffs
Recoveries
Provision for Credit Losses					(162)
Balance, end of period					$ 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	6 Months Ended
	Jun. 30, 2023 USD ($)
Loans and Allowance for Credit Losses (Details) - Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral type real estate	$ 5,283
Collateral type other
Total	5,283
Allocated allowance	56
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	335
Collateral type other
Total	335
Allocated allowance	37
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	1,912
Collateral type other
Total	1,912
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	1,372
Collateral type other
Total	1,372
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	1,500
Collateral type other
Total	1,500
Allocated allowance	15
HELOC [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral type real estate	164
Collateral type other
Total	164
Allocated allowance	4
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	Dec. 31, 2022	Jun. 30, 2022
Ending allowance attributable to loans:
Individually evaluated for impairment	$ 140	$ 171
Collectively evaluated for impairment	13,678	13,630
Totals	13,818	13,801
Loans:
Individually evaluated for impairment	3,528	3,540
Collectively evaluated for impairment	958,547	891,684
Totals	962,075	895,224
Commercial & industrial [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	1,663	1,828
Totals	1,663	1,828
Loans:
Individually evaluated for impairment	204	117
Collectively evaluated for impairment	128,189	127,317
Totals	128,393	127,434
Commercial Real Estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	6,280	6,671
Totals	6,280	6,671
Loans:
Individually evaluated for impairment	347	295
Collectively evaluated for impairment	412,462	403,784
Totals	412,809	404,079
Agricultural [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	611	560
Totals	611	560
Loans:
Individually evaluated for impairment
Collectively evaluated for impairment	64,505	60,490
Totals	64,505	60,490
Residential Real Estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	138	167
Collectively evaluated for impairment	4,300	3,584
Totals	4,438	3,751
Loans:
Individually evaluated for impairment	2,863	2,997
Collectively evaluated for impairment	288,505	238,779
Totals	291,368	241,776
Consumer [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	2	4
Collectively evaluated for impairment	824	987
Totals	826	991
Loans:
Individually evaluated for impairment	114	131
Collectively evaluated for impairment	64,886	61,314
Totals	$ 65,000	$ 61,445

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	Jun. 30, 2023 USD ($)
Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	$ 94,527
Term Loans by Year of Origination 2022	254,274
Term Loans by Year of Origination 2021	211,722
Term Loans by Year of Origination 2020	114,646
Term Loans by Year of Origination 2019	67,553
Term Loans by Year of Origination Prior	124,163
Revolving Loans	99,625
Revolving Loans Converted Revolving Loans Converted	9,450
Total	975,960
Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	9
Term Loans by Year of Origination 2021	267
Term Loans by Year of Origination 2020	873
Term Loans by Year of Origination 2019	1,228
Term Loans by Year of Origination Prior	2,387
Revolving Loans	60
Revolving Loans Converted Revolving Loans Converted	184
Total	5,008
Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	42
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	1,719
Term Loans by Year of Origination 2019	1,053
Term Loans by Year of Origination Prior	488
Revolving Loans	252
Revolving Loans Converted Revolving Loans Converted
Total	3,554
Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	37
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	1
Term Loans by Year of Origination Prior	258
Revolving Loans	1
Revolving Loans Converted Revolving Loans Converted	5
Total	302
Loss [Member]
Commercial & industrial
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
Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	94,527
Term Loans by Year of Origination 2022	254,325
Term Loans by Year of Origination 2021	212,026
Term Loans by Year of Origination 2020	117,238
Term Loans by Year of Origination 2019	69,835
Term Loans by Year of Origination Prior	127,296
Revolving Loans	99,938
Revolving Loans Converted Revolving Loans Converted	9,639
Total	984,824
Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	8,428
Term Loans by Year of Origination 2022	20,796
Term Loans by Year of Origination 2021	21,837
Term Loans by Year of Origination 2020	11,565
Term Loans by Year of Origination 2019	8,498
Term Loans by Year of Origination Prior	7,196
Revolving Loans	44,505
Revolving Loans Converted Revolving Loans Converted	401
Total	123,226
Commercial & industrial [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	8,428
Term Loans by Year of Origination 2022	20,754
Term Loans by Year of Origination 2021	21,837
Term Loans by Year of Origination 2020	11,460
Term Loans by Year of Origination 2019	8,498
Term Loans by Year of Origination Prior	6,792
Revolving Loans	44,227
Revolving Loans Converted Revolving Loans Converted	365
Total	122,361
Commercial & industrial [Member] | Special Mention [Member]
Commercial & industrial
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	105
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	177
Revolving Loans	25
Revolving Loans Converted Revolving Loans Converted	31
Total	338
Commercial & industrial [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	42
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	124
Revolving Loans	252
Revolving Loans Converted Revolving Loans Converted
Total	418
Commercial & industrial [Member] | Doubtful [Member]
Commercial & industrial
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	103
Revolving Loans	1
Revolving Loans Converted Revolving Loans Converted	5
Total	109
Commercial & industrial [Member] | Loss [Member]
Commercial & industrial
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 ]
Commercial & industrial
Term Loans by Year of Origination 2023	10,436
Term Loans by Year of Origination 2022	21,118
Term Loans by Year of Origination 2021	28,317
Term Loans by Year of Origination 2020	16,327
Term Loans by Year of Origination 2019	13,882
Term Loans by Year of Origination Prior	26,237
Revolving Loans	41
Revolving Loans Converted Revolving Loans Converted	63
Total	116,421
Commercial real estate - owner occupied [Member ] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	10,436
Term Loans by Year of Origination 2022	21,118
Term Loans by Year of Origination 2021	28,317
Term Loans by Year of Origination 2020	13,897
Term Loans by Year of Origination 2019	13,501
Term Loans by Year of Origination Prior	26,236
Revolving Loans	41
Revolving Loans Converted Revolving Loans Converted	63
Total	113,609
Commercial real estate - owner occupied [Member ] | Special Mention [Member]
Commercial & industrial
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	711
Term Loans by Year of Origination 2019	191
Term Loans by Year of Origination Prior	1
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	903
Commercial real estate - owner occupied [Member ] | Substandard [Member]
Commercial & industrial
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	1,719
Term Loans by Year of Origination 2019	189
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,908
Commercial real estate - owner occupied [Member ] | Doubtful [Member]
Commercial & industrial
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	1
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1
Commercial real estate - owner occupied [Member ] | Loss [Member]
Commercial & industrial
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]
Commercial & industrial
Term Loans by Year of Origination 2023	30,149
Term Loans by Year of Origination 2022	75,261
Term Loans by Year of Origination 2021	58,859
Term Loans by Year of Origination 2020	49,332
Term Loans by Year of Origination 2019	32,334
Term Loans by Year of Origination Prior	54,811
Revolving Loans	128
Revolving Loans Converted Revolving Loans Converted	117
Total	300,991
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	30,149
Term Loans by Year of Origination 2022	75,261
Term Loans by Year of Origination 2021	58,822
Term Loans by Year of Origination 2020	49,332
Term Loans by Year of Origination 2019	31,470
Term Loans by Year of Origination Prior	53,291
Revolving Loans	128
Revolving Loans Converted Revolving Loans Converted	117
Total	298,570
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Commercial & industrial
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	1,024
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,024
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Commercial & industrial
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	864
Term Loans by Year of Origination Prior	341
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,205
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	37
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	155
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	192
Commercial real estate - nonowner occupied [Member] | Loss [Member]
Commercial & industrial
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]
Commercial & industrial
Term Loans by Year of Origination 2023	4,986
Term Loans by Year of Origination 2022	16,821
Term Loans by Year of Origination 2021	13,333
Term Loans by Year of Origination 2020	3,640
Term Loans by Year of Origination 2019	1,961
Term Loans by Year of Origination Prior	11,075
Revolving Loans	6,406
Revolving Loans Converted Revolving Loans Converted
Total	58,222
Agricultural [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	4,986
Term Loans by Year of Origination 2022	16,821
Term Loans by Year of Origination 2021	13,333
Term Loans by Year of Origination 2020	3,640
Term Loans by Year of Origination 2019	1,961
Term Loans by Year of Origination Prior	11,075
Revolving Loans	6,406
Revolving Loans Converted Revolving Loans Converted
Total	58,222
Agricultural [Member] | Special Mention [Member]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
Term Loans by Year of Origination 2023	39,018
Term Loans by Year of Origination 2022	114,076
Term Loans by Year of Origination 2021	87,827
Term Loans by Year of Origination 2020	35,231
Term Loans by Year of Origination 2019	12,704
Term Loans by Year of Origination Prior	27,395
Revolving Loans	3,214
Revolving Loans Converted Revolving Loans Converted	1,900
Total	321,365
Residential Real Estate [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	39,018
Term Loans by Year of Origination 2022	114,076
Term Loans by Year of Origination 2021	87,573
Term Loans by Year of Origination 2020	35,175
Term Loans by Year of Origination 2019	11,673
Term Loans by Year of Origination Prior	26,251
Revolving Loans	3,214
Revolving Loans Converted Revolving Loans Converted	1,900
Total	318,880
Residential Real Estate [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	254
Term Loans by Year of Origination 2020	56
Term Loans by Year of Origination 2019	1,031
Term Loans by Year of Origination Prior	1,121
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	2,462
Residential Real Estate [Member] | Substandard [Member]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	26
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination 2019	88
Term Loans by Year of Origination Prior	370
Revolving Loans	38,927
Revolving Loans Converted Revolving Loans Converted	7,158
Total	46,587
HELOC [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	26
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination 2019	88
Term Loans by Year of Origination Prior	306
Revolving Loans	38,892
Revolving Loans Converted Revolving Loans Converted	7,005
Total	46,335
HELOC [Member] | Special Mention [Member]
Commercial & industrial
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	64
Revolving Loans	35
Revolving Loans Converted Revolving Loans Converted	153
Total	252
HELOC [Member] | Substandard [Member]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
Term Loans by Year of Origination 2023	1,510
Term Loans by Year of Origination 2022	6,253
Term Loans by Year of Origination 2021	1,827
Term Loans by Year of Origination 2020	1,125
Term Loans by Year of Origination 2019	368
Term Loans by Year of Origination Prior	212
Revolving Loans	6,717
Revolving Loans Converted Revolving Loans Converted
Total	18,012
Consumer [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	1,510
Term Loans by Year of Origination 2022	6,244
Term Loans by Year of Origination 2021	1,814
Term Loans by Year of Origination 2020	1,124
Term Loans by Year of Origination 2019	362
Term Loans by Year of Origination Prior	212
Revolving Loans	6,717
Total	17,983
Consumer [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	9
Term Loans by Year of Origination 2021	13
Term Loans by Year of Origination 2020	1
Term Loans by Year of Origination 2019	6
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	29
Consumer [Member] | Substandard [Member]
Commercial & industrial
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]
Commercial & industrial
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]
Commercial & industrial
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	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 2,357	$ 2,556
Current	982,467	959,519
Total Loans Receivable	984,824	962,075
30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	429	394
60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	515	569
Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,413	1,593
Commercial & industrial [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	208
Current	123,018
Total Loans Receivable	123,226
Commercial & industrial [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial & industrial [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	67
Commercial & industrial [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	141
Commercial real estate - owner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Current	116,421	110,929
Total Loans Receivable	116,421	110,929
Commercial real estate - owner occupied [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - nonowner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	248	146
Current	300,743	301,734
Total Loans Receivable	300,991	301,880
Commercial real estate - nonowner occupied [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	156	114
Commercial real estate - nonowner occupied [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	39
Commercial real estate - nonowner occupied [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	53	32
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	8
Current	58,214	64,505
Total Loans Receivable	58,222	64,505
Agricultural [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	8
Agricultural [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Agricultural [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Residential real estate [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,557	1,796
Current	319,808	289,572
Total Loans Receivable	321,365	291,368
Residential real estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	161	98
Residential real estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	355	411
Residential real estate [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,041	1,287
HELOC [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	238	260
Current	46,349	44,796
Total Loans Receivable	46,587	45,056
HELOC [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	84	98
HELOC [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		24
HELOC [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	154	138
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	98	109
Current	17,914	19,835
Total Loans Receivable	18,012	19,944
Consumer [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	20	61
Consumer [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	54	26
Consumer [Member] | Greater Than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 24	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	Jun. 30, 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	$ 1,246
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	170
Nonaccrual loans with no allowance [Member] | Commercial real estate - owner occupied [Member ]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
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	192
Nonaccrual loans with no allowance [Member] | Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
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	766
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	88
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	30
Nonaccrual loans with an allowance [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans	1,664
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
Nonaccrual loans with an allowance [Member] | Commercial real estate - owner occupied [Member ]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
Nonaccrual loans with an 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
Nonaccrual loans with an allowance [Member] | Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
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	1,500
Nonaccrual loans with an 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	164
Nonaccrual loans with an allowance [Member] | Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
Total nonaccrual loans [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans	2,910	$ 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	170	114
Total nonaccrual loans [Member] | Commercial real estate - owner occupied [Member ]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
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	192	210
Total nonaccrual loans [Member] | Agricultural [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans
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	2,266	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	252	310
Total nonaccrual loans [Member] | Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans [Line Items]
Total loans	$ 30	$ 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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 30, 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	$ 216	650
With no related allowance recorded, Interest Income Recognized	1	1	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	216	650
Total Interest Income Recognized	1	1	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	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	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	348	350	1,350
With no related allowance recorded, Interest Income Recognized	6	11	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
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	348	350	1,350
Total Interest Income Recognized	6	11	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	2,002	2,011	1,793
With no related allowance recorded, Interest Income Recognized	16	35	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	1,278	1,279	1,424
With a specific allowance recorded, Interest Income Recognized	15	1	43
Totals:
Total Recorded Investment			2,863
Total Unpaid Principal Balance			2,930
Total Related Allowance			138
Total Average Recorded Investment	3,280	3,290	3,217
Total Interest Income Recognized	31	36	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	21	23	85
With no related allowance recorded, Interest Income Recognized		1	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	123	125	51
With a specific allowance recorded, Interest Income Recognized	1	1	2
Totals:
Total Recorded Investment			114
Total Unpaid Principal Balance			114
Total Related Allowance			2
Total Average Recorded Investment	144	148	136
Total Interest Income Recognized	1	2	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 - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
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		(293)
Balance, end of period	$ 856	856
Allowance for Credit Losses - Unfunded Commitments [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of Credit Losses for Unfunded Loan Commitments [Line Items]
Balance, beginning of period	1,086
Adjustment for adoption of ASU 2016-13
Provision for unfunded commitments	(230)
Balance, end of period	$ 856	$ 856

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Carrying amount of goodwill	$ 23.2	$ 23.2

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of the Activity in Goodwill - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Activity Goodwill [Abstract]
Beginning balance	$ 23,239	$ 23,239	$ 23,239	$ 23,191
Measurement period adjustments				48
Ending balance	$ 23,239	$ 23,239	$ 23,239	$ 23,239

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Mortgage Servicing Rights [Abstract]
Unpaid principal balance of mortgage loans	$ 1,350		$ 1,350		$ 1,350
Contractually specified servicing fees	$ 0.8		$ 1.7
Servicing fees		$ 0.9		$ 1.7

Mortgage Servicing Rights (De_2

Mortgage Servicing Rights (Details) - Schedule of Mortgage Servicing Rights Capitalized and Related Amortization - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Mortgage Servicing Rights Capitalized and Related Amortization Along With Activity in the Related Valuation Allowance [Abstract]
Balance at beginning of period	$ 13,548	$ 13,135	$ 13,503	$ 12,034
Mortgage servicing rights capitalized during the period	525	530	805	1,288
Mortgage servicing rights amortization during the period	(334)	(496)	(625)	(1,043)
Net change in valuation allowance	(16)	239	40	1,129
Balance at end of period	13,723	13,408	13,723	13,408
Valuation allowance:
Balance at beginning of period	121	566	177	1,456
Increase (decrease)	16	(239)	(40)	(1,129)
Balance at end of period	137	327	137	327
Fair value, beginning of period	16,911	14,433	15,754	12,629
Fair value, end of period	$ 16,645	$ 15,135	$ 16,645	$ 15,135

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of Notional Amount and Fair Value of Interest Rate Swaps - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 78,174	$ 71,977
Asset Derivatives, Fair Value	5,215	5,564
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	73,471	69,745
Liability Derivatives, Fair Value	(5,177)	(5,558)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	63,424	66,477
Asset Derivatives, Fair Value	5,167	5,538
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	63,424	66,477
Liability Derivatives, Fair Value	(5,167)	(5,538)
IRLCs [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount
Asset Derivatives, Fair Value
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	10,047	3,268
Liability Derivatives, Fair Value	(10)	(20)
Forward contracts [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	14,750	5,500
Asset Derivatives, Fair Value	48	26
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount
Liability Derivatives, Fair Value

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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest rate swap contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Other income
Amount of gain (loss)		$ 3	$ 6	$ 3
IRLCs [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	(55)	209	$ 10	32
Forward contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 160	$ (325)	$ 22	$ (12)

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of Financial Assets and Derivative Assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivative Financial Instruments [Abstract]
Gross amounts of recognized assets	$ 5,167	$ 5,540
Gross amounts offset in the consolidated balance sheet		2
Net amounts of assets presented in the consolidated balance sheet	5,167	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	3,770	4,480
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 1,397	$ 1,058

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of Financial Liabilities and Derivative Liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivative Financial Instruments [Abstract]
Gross amounts of recognized liabilities	$ 5,167	$ 5,540
Gross amounts offset in the consolidated balance sheet		2
Net amounts of liabilities presented in the consolidated balance sheet	5,167	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	100
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 5,067	$ 5,538

Deposits (Details)

Deposits (Details) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Interest-Bearing Deposits [Abstract]
Time deposits	$ 62.8	$ 58

Deposits (Details) - Schedule o

Deposits (Details) - Schedule of Major Classification of Deposits - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Maturities Of Time Deposit [Abstract]
Non interest bearing demand	$ 218,411	$ 256,799
Interest bearing demand	170,282	191,719
Savings	225,065	191,272
Money market	217,681	255,995
Time deposits less than $250,000	191,921	160,507
Time deposits $250,000 or greater	47,796	30,373
Total Deposits	$ 1,071,156	$ 1,086,665

Deposits (Details) - Schedule_2

Deposits (Details) - Schedule of Major Classification of Deposits (Parentheticals) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Maturities Of Time Deposit [Abstract]
Less than deposits	$ 250,000	$ 250,000
Deposits or greater	$ 250,000	$ 250,000

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 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 2025 through 2061.
Total secured securities	$ 22.5	$ 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	Jun. 30, 2023	Dec. 31, 2022
Schedule of Short Term Borrowings [Abstract]
Securities sold under repurchase agreements	$ 21,118	$ 14,923

Federal Home Loan Bank Advanc_3

Federal Home Loan Bank Advances (Details) $ in Millions	Jun. 30, 2023 USD ($)
Federal Home Loan Bank Advances [Abstract]
Secured by mortgage loans (in Dollars)	$ 249.5
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	5.15%

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances (Details) - Schedule of Aggregate Annual Maturities of FHLB Advances $ in Thousands	Jun. 30, 2023 USD ($)
Schedule of Aggregate Annual Maturities of FHLB Advances [Abstract]
2023	$ 62,300
2026	5,000
2028	14,000
Total	$ 81,300

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Sep. 15, 2023	Jun. 30, 2023	Dec. 31, 2022
Trust Preferred Securities [Abstract]
Private offering of capital securities	$ 10,000
Liquidation amount	$ 1,000
Variable rate percentage		1.80%
Capital securities		$ 10,300,000	$ 10,300,000
Maturity date		Sep. 15, 2035

Subordinated Debt (Details)

Subordinated Debt (Details) - USD ($) $ in Millions	1 Months Ended	6 Months Ended
	May 27, 2021	Jun. 30, 2023	Jun. 01, 2023
Subordinated Debt [Abstract]
Aggregate principal amount	$ 20
Floating rate percentage	3.65%
Interest rate			3.65%
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	Jun. 30, 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	$ 7,203	$ 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	195,871	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	10,765	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	14,157	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	5,167	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	(5,167)	(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	48	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	(10)	(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	48	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	7,203	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	195,871	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	10,765	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	14,157	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	5,167	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	(5,167)	(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	$ (10)	$ (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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest rate lock commitments
Balance at beginning of period	$ 45	$ (155)	$ (20)	$ 22
Balance at end of period	(10)	54	(10)	54
Change in fair value	$ (55)	$ 209	$ 10	$ 32

Disclosures About Fair Value _5

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Collateral-dependent Individually evaluated loans	$ 1,057
Mortgage servicing rights	1,273	$ 1,448
Collateral-dependent impaired loans	1,400	1,028
Level 1 [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Collateral-dependent Individually evaluated loans
Mortgage servicing rights
Collateral-dependent impaired loans
Level 2 [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Collateral-dependent Individually evaluated loans
Mortgage servicing rights
Collateral-dependent impaired loans
Level 3 [Member]
Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Collateral-dependent Individually evaluated loans	1,057
Mortgage servicing rights	$ 1,273	1,448
Collateral-dependent impaired loans		$ 1,028

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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Collateral-dependent impaired loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 1,057	$ 1,028
Valuation technique	Market comparable properties	Market comparable properties
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted-average)	1 - 23% (6%)	8 - 21% (12%)
Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 1,273	$ 1,448
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Discount rate	Discount rate
Range (weighted-average)	11.64%	11.39%
Constant Prepayment Rate [Member] | Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	Constant prepayment rate	Constant prepayment rate
Range (weighted-average)	6.99%	7.52%
P&I earnings credit [Member] | Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	P&I earnings credit	P&I earnings credit
Range (weighted-average)	5.13%	4.35%
T and I Earnings Credit [Member] | Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	T&I earnings credit	T&I earnings credit
Range (weighted-average)	5.08%	4.58%
Inflation for cost of servicing [Member] | Mortgage servicing rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	Inflation for cost of servicing	Inflation for cost of servicing
Range (weighted-average)	3.50%	3.50%
Loan Closing Rates [Member] | IRLCs [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ (10)	$ (20)
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Loan closing rates	Loan closing rates
Loan Closing Rates [Member] | IRLCs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	48%	41%
Loan Closing Rates [Member] | IRLCs [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	99%	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	Jun. 30, 2023	Dec. 31, 2022
Financial assets
Cash and due from banks	$ 20,993	$ 27,817
Loans held for sale	5,684	2,073
Federal Reserve and FHLB Bank stock, at cost	7,634	6,326
Interest receivable	4,079	4,091
Financial liabilities
Deposits	1,071,156	1,086,665
Trust preferred securities	10,310	10,310
Interest payable	1,866	769
Carrying amount [Member]
Financial assets
Cash and due from banks	20,993	27,817
Interest bearing time deposits	1,180	2,131
Loans held for sale	5,684	2,073
Loans, net of allowance for loan losses	969,029	948,257
Federal Reserve and FHLB Bank stock, at cost	7,634	6,326
Interest receivable	4,079	4,091
Financial liabilities
Deposits	1,071,156	1,086,665
Short-term borrowings	21,118	14,923
FHLB advances	81,300	60,000
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,618	19,594
Interest payable	1,866	769
Fair Value [Member]
Financial assets
Cash and due from banks	20,993	27,817
Interest bearing time deposits	1,180	2,131
Loans held for sale	5,720	2,100
Loans, net of allowance for loan losses	934,906	945,699
Federal Reserve and FHLB Bank stock, at cost	7,634	6,326
Interest receivable	4,079	4,091
Financial liabilities
Deposits	1,075,816	1,090,718
Short-term borrowings	21,118	14,923
FHLB advances	80,789	59,886
Trust preferred securities	9,609	9,674
Subordinated debt, net of issuance costs	19,018	18,959
Interest payable	1,866	769
Level 1 [Member]
Financial assets
Cash and due from banks	20,993	27,817
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits	831,439	895,785
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Level 2 [Member]
Financial assets
Interest bearing time deposits	1,180	2,131
Loans held for sale	5,720	2,100
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost	7,634	6,326
Interest receivable	4,079	4,091
Financial liabilities
Deposits	244,377	194,933
Short-term borrowings	21,118	14,923
FHLB advances	80,789	59,886
Trust preferred securities	9,609	9,674
Subordinated debt, net of issuance costs	19,018	18,959
Interest payable	1,866	769
Level 3 [Member]
Financial assets
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for loan losses	934,906	945,699
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share Based Compensation [Abstract]
Common shares (in Shares)			500,000
Shares granted (in Shares)	145,376		145,376
Option awards vesting period			5 years
Option awards contractual terms			10 years
Compensation cost	$ 0.2	$ 0.2	$ 0.4	$ 0.4
Total unrecognized compensation cost	$ 0.8		$ 0.8
Weighted-average period term			2 years 2 months 8 days

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of Restricted Stock Activity Under The Company’s LTI Plan - Restricted Stock [Member]	6 Months Ended
	Jun. 30, 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
Nonvested, ending | shares	48,966
Weighted-Average Value per Share, Nonvested, ending | $ / shares	$ 18.49
Granted | shares	28,664
Weighted-Average Value per Share, Granted | $ / shares	$ 16.53
Vested | shares	(31,810)
Weighted-Average Value per Share, Vested | $ / shares	$ 17.96
Forfeited | shares	(807)
Weighted-Average Value per Share, Forfeited | $ / shares	$ 18.27