SB Financial (SBFG) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 09, 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		6,801,921
Amendment Flag	false
Entity Central Index Key	0000767405
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-36785
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-1395608
Entity Address, Address Line One	401 Clinton Street
Entity Address, City or Town	Defiance
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43512
City Area Code	(419)
Local Phone Number	783-8950
Title of 12(b) Security	Common Shares, No Par Value 6,801,921 Outstanding at November 9, 2023
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 19,049	$ 27,817
Interest bearing time deposits	1,180	2,131
Available-for-sale securities	212,768	238,780
Loans held for sale	3,206	2,073
Loans, net of unearned income	989,021	962,075
Allowance for credit losses	(15,790)	(13,818)
Premises and equipment, net	21,934	22,829
Federal Reserve and Federal Home Loan Bank Stock, at cost	6,261	6,326
Foreclosed assets and other assets held for sale, net	629	777
Interest receivable	4,457	4,091
Goodwill	23,239	23,239
Cash value of life insurance	29,291	28,870
Mortgage servicing rights	13,893	13,503
Other assets	17,336	16,940
Total assets	1,326,474	1,335,633
Deposits
Non interest bearing demand	224,182	256,799
Interest bearing demand	174,729	191,719
Savings	226,077	191,272
Money market	216,565	255,995
Time deposits	243,766	190,880
Total deposits	1,085,319	1,086,665
Repurchase agreements	16,519	14,923
Federal Home Loan Bank advances	59,500	60,000
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,630	19,594
Interest payable	2,216	769
Other liabilities	20,632	24,944
Total liabilities	1,214,126	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	15,037	15,087
Retained earnings	105,521	101,966
Accumulated other comprehensive loss	(39,517)	(32,120)
Treasury stock, at cost; (2023 - 1,752,248 common shares; 2022 - 1,589,913 common shares)	(30,012)	(27,824)
Total shareholders’ equity	112,348	118,428
Total liabilities and shareholders’ equity	$ 1,326,474	$ 1,335,633

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 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
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	1,752,248	1,589,913

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Loans
Taxable	$ 13,128	$ 10,084	$ 37,969	$ 27,016
Tax exempt	122	92	359	226
Securities
Taxable	1,293	1,363	3,971	3,809
Tax exempt	39	52	132	151
Other interest income	214	173	595	430
Total interest income	14,796	11,764	43,026	31,632
Interest Expense
Deposits	4,194	852	10,310	2,037
Repurchase agreements & other	16	8	35	32
Federal Home Loan Bank advance expense	666	180	1,883	257
Trust preferred securities expense	189	99	525	223
Subordinated debt expense	195	195	584	584
Total interest expense	5,260	1,334	13,337	3,133
Net Interest Income	9,536	10,430	29,689	28,499
Provision for credit losses - loans			688
Provision for unfunded commitments	(6)		(299)
Total provision for credit losses	(6)		389
Net interest income after provision for credit losses	9,542	10,430	29,300	28,499
Noninterest Income
Wealth management fees	837	930	2,694	2,821
Customer service fees	863	844	2,559	2,498
Gain on sale of mortgage loans & OMSR	1,207	876	2,862	3,748
Mortgage loan servicing fees, net	438	527	1,540	2,337
Gain on sale of non-mortgage loans	10	125	252	461
Title insurance income	429	476	1,257	1,775
Other income	379	265	1,026	878
Total noninterest income	4,163	4,043	12,190	14,518
Noninterest Expense
Salaries and employee benefits	5,491	5,858	17,125	18,465
Net occupancy expense	764	769	2,350	2,230
Equipment expense	1,068	918	3,051	2,599
Data processing fees	648	664	1,979	1,883
Professional fees	623	766	2,098	2,476
Marketing expense	189	200	600	653
Telephone and communications	124	134	369	350
Postage and delivery expense	100	75	265	301
State, local and other taxes	218	250	664	805
Employee expense	141	145	485	456
Other expense	1,115	605	2,607	1,828
Total noninterest expense	10,481	10,384	31,593	32,046
Income before income tax	3,224	4,088	9,897	10,971
Provision for income taxes	537	746	1,685	1,983
Net Income	$ 2,687	$ 3,342	$ 8,212	$ 8,988
Basic earnings per common share (in Dollars per share)	$ 0.4	$ 0.48	$ 1.2	$ 1.28
Diluted earnings per common share (in Dollars per share)	$ 0.39	$ 0.47	$ 1.18	$ 1.27
Average common shares outstanding (in thousands):
Basic (in Shares)	6,791,000	6,968,000	6,857,000	7,026,000
Diluted (in Shares)	6,878,000	7,033,000	6,944,000	7,098,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 2,687	$ 3,342	$ 8,212	$ 8,988
Available for sale investment securities:
Gross unrealized holding loss arising in the period	(8,384)	(14,196)	(9,363)	(39,975)
Related tax benefit	1,761	2,981	1,966	8,395
Net effect on other comprehensive loss	(6,623)	(11,215)	(7,397)	(31,580)
Total comprehensive income (loss)	$ (3,936)	$ (7,873)	$ 815	$ (22,592)

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	6,856		(6,864)			(8)
Cash dividends on common			(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						8,988
Balance at Sep. 30, 2022	61,319	15,000	99,308	(33,425)	(27,574)	114,628
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)
Cash dividends on common			(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
Net income			3,342			3,342
Other comprehensive income (loss)				(11,215)		(11,215)
Cash dividends on common			(843)			(843)
Restricted stock vesting		(193)			193
Repurchased stock					(1,336)	(1,336)
Stock based compensation expense		124				124
Balance at Sep. 30, 2022	61,319	15,000	99,308	(33,425)	(27,574)	114,628
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
Cash dividends on common			(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						8,212
Balance at Sep. 30, 2023	61,319	15,037	105,521	(39,517)	(30,012)	112,348
Adoption of ASU 2016-13			(1,991)			(1,991)
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)
Cash dividends on common			(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
Net income			2,687			2,687
Other comprehensive income (loss)				(6,623)		(6,623)
Cash dividends on common			(891)			(891)
Restricted stock vesting		(240)			240
Repurchased stock					(614)	(614)
Stock based compensation expense		123				123
Balance at Sep. 30, 2023	$ 61,319	$ 15,037	$ 105,521	$ (39,517)	$ (30,012)	$ 112,348

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders’ Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends on common, per share (in Dollars per share)	$ 0.13	$ 0.13	$ 0.125	$ 0.12	$ 0.12	$ 0.115
Repurchased stock, shares	43,814	91,260	55,800	77,326	94,211	130,848
Stock dividends on common, shares						344,663

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating Activities
Net Income	$ 8,212	$ 8,988
Items not requiring (providing) cash
Depreciation and amortization	1,678	1,634
Provision for credit losses	389
Expense of share-based compensation plan	489	479
Amortization of premiums and discounts on securities	400	752
Amortization of intangible assets	66	52
Amortization of originated mortgage servicing rights	960	1,439
Impairment (recovery) of mortgage servicing rights	38	(1,194)
Proceeds from sale of loans held for sale	127,821	165,278
Originations of loans held for sale	(127,228)	(158,264)
Gain from sale of loans	(3,114)	(4,206)
Changes in
Interest receivable	(366)	(636)
Other assets	1,586	133
Interest payable & other liabilities	(3,714)	(1,638)
Net cash provided by operating activities	7,217	12,817
Investing Activities
Purchases of available-for-sale securities	(723)	(50,618)
Proceeds from maturities of interest bearing time deposits	951	509
Proceeds from maturities of available-for-sale securities	16,972	29,917
Net change in loans	(27,070)	(102,699)
Purchase of premises, equipment	(783)	(1,313)
Proceeds from bank owned life insurance	58
Purchase of bank owned life insurance		(10,500)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(2,806)	(121)
Proceeds from sale of Federal Home Loan Bank Stock	2,871	194
Proceeds from sale of foreclosed assets	188	1,642
Net cash used in investing activities	(10,342)	(132,989)
Financing Activities
Net decrease in demand deposits, money market, interest checking & savings accounts	(54,232)	(45,850)
Net increase in time deposits	52,886	18,698
Net increase in securities sold under agreements to repurchase	1,596	4,434
Proceeds from Federal Home Loan Bank advances	627,000	90,000
Repayment of Federal Home Loan Bank advances	(627,500)	(60,500)
Stock repurchase plan	(2,727)	(5,648)
Cash dividends on common shares	(2,666)	(2,539)
Net cash used in financing activities	(5,643)	(1,405)
Decrease in cash and cash equivalents	(8,768)	(121,577)
Cash and cash equivalents, beginning of period	27,817	149,511
Cash and cash equivalents, end of period	19,049	27,934
Supplemental cash flow information
Interest paid	11,890	3,457
Supplemental non-cash disclosure
Transfer of loans to foreclosed assets	36	183
Stock dividends declared and paid		$ 6,856

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	NOTE 1—BASIS OF PRESENTATION SB Financial Group, Inc., an Ohio corporation (“SBFG”), 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 SBFG, State Bank, RFCBC, RDSI, RMC, SBFG Title, SB Captive and SBI (collectively, the “Company”). 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 nine months ended September 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 has implemented a replacement for the reference rate and has determined that the changes did not have a material impact on the Company’s consolidated financial statements. ASU No. 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 determines that the Company does not intend to sell and it is more likely than not, that the Company will not be required to sell the securities. 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 $0.5 million of income tax provision being recorded as part of the deferred tax asset in the Company’s consolidated balance sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ 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 September 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 September 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 $3.7 million at September 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 September 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 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	9 Months Ended
	Sep. 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 nonvested restricted shares that participate in dividends declared and paid by the Company on its common shares prior to vesting of the restricted shares. Three Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 891 $ 843 Undistributed earnings allocated to common shares 1,789 2,492 Net earnings allocated to common shares 2,680 3,335 Net earnings allocated to participating securities 7 7 Net Income allocated to common shares and participating securities $ 2,687 $ 3,342 Weighted average shares outstanding for basic earnings per share 6,791 6,968 Dilutive effect of stock compensation 87 65 Weighted average shares outstanding for diluted earnings per share 6,878 7,033 Basic earnings per common share $ 0.40 $ 0.48 Diluted earnings per common share $ 0.39 $ 0.47 Nine Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 2,666 $ 2,539 Undistributed earnings allocated to common shares 5,523 6,428 Net earnings allocated to common shares 8,189 8,967 Net earnings allocated to participating securities 23 21 Net Income allocated to common shares and participating securities $ 8,212 $ 8,988 Weighted average shares outstanding for basic earnings per share 6,857 7,026 Dilutive effect of stock compensation 87 72 Weighted average shares outstanding for diluted earnings per share 6,944 7,098 Basic earnings per common share $ 1.20 $ 1.28 Diluted earnings per common share $ 1.18 $ 1.27 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	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value September 30, 2023 U.S. Treasury and Government agencies $ 7,330 $ - $ (1,058 ) $ 6,272 Mortgage-backed securities 226,467 3 (43,779 ) 182,691 State and political subdivisions 11,793 - (2,214 ) 9,579 Other corporate securities 17,200 - (2,974 ) 14,226 Totals $ 262,790 $ 3 $ (50,025 ) $ 212,768 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 September 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 ($ in thousands) Cost Fair Value Within one year $ 638 $ 630 Due after one year through five years 2,642 2,516 Due after five years through ten years 23,852 19,825 Due after ten years 9,191 7,105 36,323 30,076 Mortgage-backed securities 226,467 182,691 Totals $ 262,790 $ 212,767 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $101.5 million at September 30, 2023 and $53.9 million at December 31, 2022. The fair value of securities delivered for repurchase agreements was $21.5 million at September 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 nine months ended September 30, 2023 or September 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 $211.7 million at September 30, 2023, and $235.5 million at December 31, 2022, which consisted of 148 securities, or 100 percent, and 155 securities, or approximately 99 percent, respectively, of the Company’s available-for-sale investment portfolio at such dates. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023 and December 31, 2022, are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total September 30, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ 482 $ (2 ) $ 5,789 $ (1,056 ) $ 6,271 $ (1,058 ) Mortgage-backed securities 71 (1 ) 182,340 (43,778 ) 182,411 (43,779 ) State and political subdivisions 1,004 (36 ) 8,264 (2,178 ) 9,268 (2,214 ) Other corporate securities 1,478 (272 ) 12,248 (2,702 ) 13,726 (2,974 ) Totals $ 3,035 $ (311 ) $ 208,641 $ (49,714 ) $ 211,676 $ (50,025 ) 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 $50.0 million as of September 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	9 Months Ended
	Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
LOANS AND ALLOWANCE FOR CREDIT 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) September 30, December 31, Commercial & industrial $ 120,325 $ 128,393 Commercial real estate - owner occupied 124,182 110,929 Commercial real estate - nonowner occupied 297,554 301,880 Agricultural 60,928 64,505 Residential real estate 320,306 291,368 Home equity line of credit (HELOC) 47,695 45,056 Consumer 18,031 19,944 Total loans 989,021 962,075 Allowance for credit losses (15,790 ) (13,818 ) Loans, net $ 973,231 $ 948,257 The totals shown above are net of deferred loan fees and costs, which totaled $0.44 million and $0.31 million at September 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 underwritten 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 underwritten 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 $1.4 million increase to the ACL as a cumulative-effect adjustment on January 1, 2023. The following tables summarize the activity related to the ACL for the three and nine months ended September 30, 2023 under the CECL methodology. ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,957 $ - $ - $ - $ (37 ) $ 1,920 Commercial real estate - owner occupied 1,897 - - - 2 1,899 Commercial real estate - nonowner occupied 5,783 - - - 43 5,826 Agricultural 408 - - - 1 409 Residential real estate 4,985 - - 1 2 4,988 HELOC 523 - - - (8 ) 515 Consumer 242 - (12 ) 6 (3 ) 233 Total $ 15,795 $ - $ (12 ) $ 7 $ - $ 15,790 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 27 $ 1,920 Commercial real estate - owner occupied 1,696 54 - - 149 1,899 Commercial real estate - nonowner occupied 4,584 1,015 - - 227 5,826 Agricultural 611 (194 ) - - (8 ) 409 Residential real estate 4,438 360 (53 ) 1 242 4,988 HELOC 547 (76 ) - - 44 515 Consumer 279 (17 ) (60 ) 24 7 233 Total $ 13,818 $ 1,372 $ (113 ) $ 25 $ 688 $ 15,790 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 tables contain disclosures related to the allowance for loan losses in prior periods under this methodology. ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,828 $ - $ - $ (32 ) $ 1,796 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,107 - - (21 ) 4,086 Agricultural 560 - - 12 572 Residential real estate 3,751 - - 175 3,926 HELOC 534 - - (26 ) 508 Consumer 457 (9 ) 32 (108 ) 372 Total $ 13,801 $ (9 ) $ 32 $ - $ 13,824 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,890 $ - $ - $ (94 ) $ 1,796 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,217 - - (131 ) 4,086 Agricultural 599 - - (27 ) 572 Residential real estate 3,515 - - 411 3,926 HELOC 579 - - (71 ) 508 Consumer 441 (27 ) 46 (88 ) 372 Total $ 13,805 $ (27 ) $ 46 $ - $ 13,824 ($ in thousands) Balance at Beginning of Period Chargeoffs Recoveries Provision for Credit Losses Balance at Commercial & industrial $ 1,890 $ - $ - $ (227 ) $ 1,663 Commercial real estate - owner occupied 2,564 - - (868 ) 1,696 Commercial real estate - nonowner occupied 4,217 - - 367 4,584 Agricultural 599 - - 12 611 Residential real estate 3,515 - - 923 4,438 HELOC 579 (34 ) 47 (45 ) 547 Consumer 441 - - (162 ) 279 Total $ 13,805 $ (34 ) $ 47 $ - $ 13,818 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 September 30, 2023. ($ in thousands) Collateral Type Allocated September 30, 2023 Real Estate Other Total Allowance Commercial & industrial $ 810 $ - $ 810 $ 97 Commercial real estate - owner occupied 1,865 - 1,865 - Commercial real estate - nonowner occupied 1,187 - 1,187 41 Agricultural - - - - Residential real estate 1,618 - 1,618 64 HELOC - - - - Consumer - - - - Total $ 5,480 $ - $ 5,480 $ 202 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 tables disaggregate the allowance for loan losses and recorded investment in loans by impairment methodology under the incurred loss methodology as of December 31, 2022 and September 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 September 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 $ - $ - $ - $ 152 $ 2 $ 154 Collectively evaluated for impairment $ 1,796 $ 6,650 $ 572 $ 3,774 $ 878 $ 13,670 Totals $ 1,796 $ 6,650 $ 572 $ 3,926 $ 880 $ 13,824 Loans: Individually evaluated for impairment $ 92 $ 197 $ - $ 2,907 $ 122 $ 3,318 Collectively evaluated for impairment $ 128,171 $ 404,318 $ 60,409 $ 264,383 $ 64,200 $ 921,481 Totals $ 128,263 $ 404,515 $ 60,409 $ 267,290 $ 64,322 $ 924,799 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 $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (5): Substandard (6): Doubtful (7): Loss (8): The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. The following table presents loan balances by credit quality indicators by year of origination as of September 30, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 11,924 $ 19,212 $ 20,492 $ 11,013 $ 7,977 $ 6,401 $ 40,814 $ 438 $ 118,271 Special Mention (5) - 750 - 85 29 169 - 30 1,063 Substandard (6) 196 41 226 - - 119 251 51 884 Doubtful (7) - - - - 1 101 - 5 107 Loss (8) - - - - - - - - - Total $ 12,120 $ 20,003 $ 20,718 $ 11,098 $ 8,007 $ 6,790 $ 41,065 $ 524 $ 120,325 Commercial real estate - owner occupied Pass (1 - 4) $ 21,954 $ 23,742 $ 27,571 $ 13,570 $ 13,310 $ 20,959 $ 111 $ 178 $ 121,395 Special Mention (5) - - - 704 188 - - - 892 Substandard (6) - - - 1,681 180 - - - 1,861 Doubtful (7) - - 33 - 1 - - - 34 Loss (8) - - - - - - - - - Total $ 21,954 $ 23,742 $ 27,604 $ 15,955 $ 13,679 $ 20,959 $ 111 $ 178 $ 124,182 Commercial real estate - nonowner occupied Pass (1 - 4) $ 39,881 $ 70,262 $ 55,799 $ 47,424 $ 31,012 $ 50,725 $ 88 $ - $ 295,191 Special Mention (5) - - - - - 999 - - 999 Substandard (6) - - - - 851 324 39 - 1,214 Doubtful (7) - - - - - 150 - - 150 Loss (8) - - - - - - - - - Total $ 39,881 $ 70,262 $ 55,799 $ 47,424 $ 31,863 $ 52,198 $ 127 $ - $ 297,554 Agricultural Pass (1 - 4) $ 7,673 $ 16,596 $ 13,157 $ 3,204 $ 1,897 $ 10,359 $ 8,042 $ - $ 60,928 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 7,673 $ 16,596 $ 13,157 $ 3,204 $ 1,897 $ 10,359 $ 8,042 $ - $ 60,928 Residential real estate Pass (1 - 4) $ 48,577 $ 111,229 $ 85,744 $ 32,249 $ 11,613 $ 24,027 $ 2,928 $ 1,600 $ 317,967 Special Mention (5) - - 369 55 935 958 - - 2,317 Substandard (6) - - - - - 22 - - 22 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 48,577 $ 111,229 $ 86,113 $ 32,304 $ 12,548 $ 25,007 $ 2,928 $ 1,600 $ 320,306 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 191 $ 18 $ 86 $ 132 $ 40,023 $ 7,075 $ 47,525 Special Mention (5) - - - - - 62 20 73 155 Substandard (6) - - - 15 - - - - 15 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 191 $ 33 $ 86 $ 194 $ 40,043 $ 7,148 $ 47,695 Consumer Pass (1 - 4) $ 5,477 $ 5,755 $ 1,605 $ 929 $ 291 $ 163 $ 3,797 $ - $ 18,017 Special Mention (5) - - 13 1 - - - - 14 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 5,477 $ 5,755 $ 1,618 $ 930 $ 291 $ 163 $ 3,797 $ - $ 18,031 Total Loans Pass (1 - 4) $ 135,486 $ 246,796 $ 204,559 $ 108,407 $ 66,186 $ 112,766 $ 95,803 $ 9,291 $ 979,294 Special Mention (5) - 750 382 845 1,152 2,188 20 103 5,440 Substandard (6) 196 41 226 1,696 1,031 465 290 51 3,996 Doubtful (7) - - 33 - 2 251 - 5 291 Loss (8) - - - - - - - - - Total Loans $ 135,682 $ 247,587 $ 205,200 $ 110,948 $ 68,371 $ 115,670 $ 96,113 $ 9,450 $ 989,021 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 September 30, 2023 and December 31, 2022. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past September 30, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 863 $ 196 $ 424 $ 1,483 $ 118,842 $ 120,325 Commercial real estate - owner occupied - 32 - 32 124,150 124,182 Commercial real estate - nonowner occupied - - 91 91 297,463 297,554 Agricultural - - - - 60,928 60,928 Residential real estate 5 245 1,047 1,297 319,009 320,306 HELOC 174 48 106 328 47,367 47,695 Consumer 35 12 15 62 17,969 18,031 Total Loans $ 1,077 $ 533 $ 1,683 $ 3,293 $ 985,728 $ 989,021 30-59 Days 60-89 Days Greater Than Total Past December 31, 2022 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 128,148 $ 128,393 Commercial real estate - owner occupied - - - - 110,929 110,929 Commercial real estate - nonowner occupied 114 - 32 146 301,734 301,880 Agricultural - - - - 64,505 64,505 Residential real estate 98 411 1,287 1,796 289,572 291,368 HELOC 98 24 138 260 44,796 45,056 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,519 $ 962,075 All loans past due 90 days are systematically placed on nonaccrual status. When a loan is moved to nonaccrual status, total unpaid interest accrued to date is reversed from income. Subsequent payments are applied to the outstanding principal balance with the interest portion of the payment recorded on the balance sheet as a contra-loan. Interest received on nonaccrual loans may be realized once all contractual principal amounts are received or when a borrower establishes a history of six consecutive timely principal and interest payments. It is at the discretion of management to determine when a loan is placed back on accrual status upon receipt of six consecutive timely payments. The categories of nonaccrual loans as of September 30, 2023 and December 31, 2022 are presented in the following table. September 30, 2023 December 31, 2022 ($ in thousands) Nonaccrual loans with no allowance Nonaccrual loans with an allowance Total nonaccrual loans Total nonaccrual loans Commercial & industrial $ 224 $ 492 $ 716 $ 114 Commercial real estate - owner occupied 33 - 33 - Commercial real estate - nonowner occupied 189 - 189 210 Agricultural - - - - Residential real estate 716 1,490 2,206 3,020 Home equity line of credit (HELOC) 170 - 170 310 Consumer 15 - 15 28 Total loans $ 1,347 $ 1,982 $ 3,329 $ 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 $100,000 were included in groups of homogenous loans. These loans were evaluated based on delinquency status. Interest payments on impaired loans were typically applied to principal unless collectability of the principal amount was reasonably assured, in which case interest was recognized on a cash basis. The following table presents loans individually evaluated for impairment for the three and nine months ended September 30, 2022 and for the twelve months ended December 31, 2022: ($ 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 Nine Months Ended September 30, 2022 Average Recorded Interest Income Average Recorded Interest Income ($ in thousands) Investment Recognized Investment Recognized With no related allowance recorded: Commercial & industrial $ 191 $ 1 $ 191 $ 2 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 342 5 348 16 Agricultural - - - - Residential real estate 1,784 16 1,808 47 HELOC 82 1 90 3 Consumer - - - - With a specific allowance recorded: Commercial & industrial - - - - Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied - - - - Agricultural - - - - Residential real estate 1,413 7 1,419 34 HELOC 49 1 54 2 Consumer - - - - Totals: Commercial & industrial $ 191 $ 1 $ 191 $ 2 Commercial real estate - owner occupied $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 342 $ 5 $ 348 $ 16 Agricultural $ - $ - $ - $ - Residential real estate $ 3,197 $ 23 $ 3,227 $ 81 HELOC $ 131 $ 2 $ 144 $ 5 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 nine months ended September 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 had modified an existing loan as of September 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 its ability to generate positive cash flows during the loan term. For the nine-month period ended September 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 $0.9 million at September 30, 2023 is classified on the balance sheet within Other liabilities. The following table presents the balance and activity in the ACL for unfunded loan commitments for the three and nine months ended September 30, 2023. Three Months Ended Nine Months Ended ($ in thousands) September 30, September 30, Balance, beginning of period $ 856 $ - Adjustment for adoption of ASU 2016-13 - 1,149 Provision for unfunded commitments (6 ) (299 ) Balance, end of period $ 850 $ 850

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2023
Goodwill [Abstract]
GOODWILL	NOTE 5 – GOODWILL A summary of the activity in goodwill is presented below: Three Months Ended Nine 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 September 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 assessed for impairment using a quantitative test performed as of August 31, 2023. The estimated fair value of the reporting unit exceeded the net carrying value, and therefore no goodwill impairment existed as of that date. No events or circumstances since the August 31, 2023 impairment test were noted that would indicate it was more likely than not a goodwill impairment exists.

Mortgage Servicing Rights

Mortgage Servicing Rights	9 Months Ended
	Sep. 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 $1.37 billion at September 30, 2023 and $1.35 billion at December 31, 2022. Contractually specified servicing fees of $0.9 million and $2.5 million were included in mortgage loan servicing fees in the consolidated income statement for the three and nine months ended September 30, 2023, respectively. Servicing fees of $0.9 million and $2.6 million were included in mortgage loan servicing fees in the consolidated income statement for the three and nine months ended September 30, 2022, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended Nine Months Ended ($ in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 13,723 $ 13,408 $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the period 582 396 1,388 1,684 Mortgage servicing rights amortization during the period (334 ) (396 ) (960 ) (1,439 ) Net change in valuation allowance (78 ) 65 (38 ) 1,194 Balance at end of period $ 13,893 $ 13,473 $ 13,893 $ 13,473 Valuation allowance: Balance at beginning of period $ 137 $ 327 $ 177 $ 1,456 Increase (decrease) 78 (65 ) 38 (1,194 ) Balance at end of period $ 215 $ 262 $ 215 $ 262 Fair value, beginning of period $ 16,645 $ 15,135 $ 15,754 $ 12,629 Fair value, end of period $ 16,161 $ 15,460 $ 16,161 $ 15,460

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2023
Derivative Financial Instruments [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 September 30, 2023 and December 31, 2022. September 30, 2023 December 31, 2022 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 61,854 $ 6,072 $ 66,477 $ 5,538 IRLCs - - - - Forward contracts 10,750 85 5,500 26 Total contracts $ 72,604 $ 6,157 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 61,854 $ (6,072 ) $ 66,477 $ (5,538 ) IRLCs 7,423 (24 ) 3,268 (20 ) Forward contracts - - - - Total contracts $ 69,277 $ (6,096 ) $ 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 nine months ended September 30, 2023 and 2022. Three Months Ended Nine Months Ended ($ in thousands) Statement of income classification 2023 2022 2023 2022 Interest rate swap contracts Other income $ 68 $ - $ 74 $ 3 IRLCs Gain on sale of mortgage loans & OMSR (14 ) (201 ) (4 ) (169 ) Forward contracts Gain on sale of mortgage loans & OMSR 37 309 59 297 The following table shows the offsetting of financial assets and derivative assets at September 30, 2023 and December 31, 2022. Gross Gross offset Net amounts Gross amounts not offset in the ($ in thousands) amounts of in the consolidated in the consolidated Financial instruments Cash Net amount September 30, 2023 Interest rate swaps $ 6,072 $ - $ 6,072 $ - $ 3,786 $ 2,286 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 September 30, 2023 and December 31, 2022. Gross Gross Net amounts Gross amounts not offset in the ($ in thousands) amounts of in the consolidated in the consolidated Financial instruments Cash Net amount September 30, 2023 Interest rate swaps $ 6,072 $ - $ 6,072 $ - $ 100 $ 5,972 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Deposits

Deposits	9 Months Ended
	Sep. 30, 2023
Deposits [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS Major classification of deposits at September 30, 2023 and at December 31, 2022 were as follows: ($ in thousands) September 30, December 31, Non interest bearing demand $ 224,182 $ 256,799 Interest bearing demand 174,729 191,719 Savings 226,077 191,272 Money market 216,565 255,995 Time deposits less than $250,000 193,518 160,507 Time deposits $250,000 or greater 50,248 30,373 Total Deposits $ 1,085,319 $ 1,086,665 Included in time deposits at September 30, 2023 and December 31, 2022 were $55.9 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	9 Months Ended
	Sep. 30, 2023
Short-Term Borrowings [Abstract]
SHORT-TERM BORROWINGS	NOTE 9 – SHORT-TERM BORROWINGS ($ in thousands) September 30, December 31, Securities sold under repurchase agreements $ 16,519 $ 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 September 30, 2023, these REPO agreements were secured by securities with a fair value totaling $21.5 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 September 30, 2023, there was $9.2 million pledged to the Federal Reserve Discount Window. At September 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 (FHLB) A

Federal Home Loan Bank (FHLB) Advances	9 Months Ended
	Sep. 30, 2023
Federal Home Loan Bank (FHLB) Advances [Abstract]
Federal Home Loan Bank (FHLB) Advances	NOTE 10 – FEDERAL HOME LOAN BANK (FHLB) ADVANCES The Company’s FHLB advances were secured by $258.4 million in mortgage loans at September 30, 2023. Advances consisted of fixed and variable interest rates from 3.75 to 5.43 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at September 30, 2023 were: ($ in thousands) Debt 2023 $ 37,000 2026 $ 5,000 2028 17,500 Total $ 59,500

Trust Preferred Securities

Trust Preferred Securities	9 Months Ended
	Sep. 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 CME Term SOFR as adjusted by the relevant spread adjustment plus 1.80 percent and are included in interest expense in the consolidated financial statements. These securities may be included in Tier 1 capital and may be prepaid at any time without penalty (with certain limitations applicable) under current regulatory guidelines and interpretations. The balance of the Capital Securities as of September 30, 2023 and December 31, 2022 was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	9 Months Ended
	Sep. 30, 2023
Subordinated Debt [Line Items]
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	9 Months Ended
	Sep. 30, 2023
Disclosures about Fair Value of Assets and Liabilities [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 The 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 2 securities include obligations of the U.S. treasury and government agencies, mortgage-backed securities, obligations of political and state subdivisions, and other corporate securities. Level 2 inputs do not include quoted prices for individual securities in active markets; however, they do include inputs that are either directly or indirectly observable for the individual security being valued. Such observable inputs include interest rates and yield curves at commonly quoted intervals, volatilities, prepayment speeds, credit risks and default rates. Also included are inputs derived principally from or corroborated by observable market data by correlation or other means. Interest Rate Contracts The fair values of interest rate contracts are based upon the estimated amount the Company would receive or pay to terminate the contracts or agreements, taking into account underlying interest rates, creditworthiness of underlying customers for credit derivatives and, when appropriate, the creditworthiness of the counterparties (Level 2). 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 tables present the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at September 30, 2023 and December 31, 2022. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,272 $ - $ 6,272 $ - Mortgage-backed securities 182,692 - 182,692 - State and political subdivisions 9,578 - 9,578 - Other corporate securities 14,226 - 14,226 - Interest rate contracts - assets 6,072 - 6,072 - Interest rate contracts - liabilities (6,072 ) - (6,072 ) - Forward contracts 85 85 - - IRLCs (24 ) - - (24 ) ($ 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 nine months ended September 30, 2023 and 2022. for the Three Months Ended for the Nine Months Ended ($ in thousands) 2023 2022 2023 2022 Interest rate lock commitments Balance at beginning of period $ (10 ) $ 54 $ (20 ) $ 22 Change in fair value (14 ) (201 ) (4 ) (169 ) Balance at end of period $ (24 ) $ (147 ) $ (24 ) $ (147 ) 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 September 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 $ 1,560 $ - $ - $ 1,560 Mortgage servicing rights 2,259 - - 2,259 ($ 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 tables present quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements. Fair value at Range ($ in thousands) September 30, 2023 Valuation Unobservable inputs (weighted- Collateral-dependent individually evaluated loans $ 1,560 Market comparable properties Comparability adjustments (%) 1 - 100% (17%) Mortgage servicing rights 2,259 Discounted cash flow Discount rate 11.76% Constant prepayment rate 8.32% P&I earnings credit 5.32% T&I earnings credit 5.23% Inflation for cost of servicing 3.50% IRLCs (24 ) Discounted cash flow Loan closing rates 49% - 99% Fair value at Range ($ in thousands) December 31, 2022 Valuation technique Unobservable inputs (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 September 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 “exit price” is determined based on discounted estimated future cash flows using rates that incorporate 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 September 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 September 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 September 30, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 19,049 $ 19,049 $ 19,049 $ - $ - Interest bearing time deposits 1,180 1,180 - 1,180 - Loans held for sale 3,206 3,194 - 3,194 - Loans, net of allowance for loan losses 973,231 944,388 - - 944,388 Federal Reserve and FHLB Bank stock, at cost 6,261 6,261 - 6,261 - Interest receivable 4,457 4,457 - 4,457 - Financial liabilities Deposits $ 1,085,319 $ 1,091,105 $ 841,553 $ 249,552 $ - Short-term borrowings 16,519 16,519 - 16,519 - FHLB advances 59,500 58,624 - 58,624 - Trust preferred securities 10,310 9,343 - 9,343 - Subordinated debt, net of issuance costs 19,630 19,228 - 19,228 - Interest payable 2,216 2,216 - 2,216 - ($ 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	9 Months Ended
	Sep. 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 non-employee directors and advisory board members 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 September 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 five years of continuous service and have 10-year contractual terms. The fair value of each option award is estimated on the date of grant using the Black-Scholes valuation model. As of September 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 nine 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 nine months ended September 30, 2023 was $0.1 million and $0.5 million, respectively, and for the three and nine months ended September 30, 2022 was $0.1 million and $0.5 million, respectively. As of September 30, 2023, there was $0.7 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements related to the restricted stock awards under the 2017 Plan which were granted in accordance with the LTI plan. That cost is expected to be recognized over a weighted-average period of 2.7 years. The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the nine months ended September 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, September 30, 2023 48,966 $ 18.49

General Litigation

General Litigation	9 Months Ended
	Sep. 30, 2023
General Litigation [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 September 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)	9 Months Ended
	Sep. 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 has implemented a replacement for the reference rate and has determined that the changes did not have a material impact on the Company’s consolidated financial statements. ASU No. 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 determines that the Company does not intend to sell and it is more likely than not, that the Company will not be required to sell the securities. 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 $0.5 million of income tax provision being recorded as part of the deferred tax asset in the Company’s consolidated balance sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ 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 September 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 September 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 $3.7 million at September 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 September 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 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)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Basic and Diluted 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. Three Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 891 $ 843 Undistributed earnings allocated to common shares 1,789 2,492 Net earnings allocated to common shares 2,680 3,335 Net earnings allocated to participating securities 7 7 Net Income allocated to common shares and participating securities $ 2,687 $ 3,342 Weighted average shares outstanding for basic earnings per share 6,791 6,968 Dilutive effect of stock compensation 87 65 Weighted average shares outstanding for diluted earnings per share 6,878 7,033 Basic earnings per common share $ 0.40 $ 0.48 Diluted earnings per common share $ 0.39 $ 0.47 Nine Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 2,666 $ 2,539 Undistributed earnings allocated to common shares 5,523 6,428 Net earnings allocated to common shares 8,189 8,967 Net earnings allocated to participating securities 23 21 Net Income allocated to common shares and participating securities $ 8,212 $ 8,988 Weighted average shares outstanding for basic earnings per share 6,857 7,026 Dilutive effect of stock compensation 87 72 Weighted average shares outstanding for diluted earnings per share 6,944 7,098 Basic earnings per common share $ 1.20 $ 1.28 Diluted earnings per common share $ 1.18 $ 1.27

Available-For-Sale Securities (

Available-For-Sale Securities (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value September 30, 2023 U.S. Treasury and Government agencies $ 7,330 $ - $ (1,058 ) $ 6,272 Mortgage-backed securities 226,467 3 (43,779 ) 182,691 State and political subdivisions 11,793 - (2,214 ) 9,579 Other corporate securities 17,200 - (2,974 ) 14,226 Totals $ 262,790 $ 3 $ (50,025 ) $ 212,768 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	The amortized cost and fair value of securities available-for-sale at September 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 ($ in thousands) Cost Fair Value Within one year $ 638 $ 630 Due after one year through five years 2,642 2,516 Due after five years through ten years 23,852 19,825 Due after ten years 9,191 7,105 36,323 30,076 Mortgage-backed securities 226,467 182,691 Totals $ 262,790 $ 212,767
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 September 30, 2023 and December 31, 2022, are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total September 30, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ 482 $ (2 ) $ 5,789 $ (1,056 ) $ 6,271 $ (1,058 ) Mortgage-backed securities 71 (1 ) 182,340 (43,778 ) 182,411 (43,779 ) State and political subdivisions 1,004 (36 ) 8,264 (2,178 ) 9,268 (2,214 ) Other corporate securities 1,478 (272 ) 12,248 (2,702 ) 13,726 (2,974 ) Totals $ 3,035 $ (311 ) $ 208,641 $ (49,714 ) $ 211,676 $ (50,025 ) 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)	9 Months Ended
	Sep. 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) September 30, December 31, Commercial & industrial $ 120,325 $ 128,393 Commercial real estate - owner occupied 124,182 110,929 Commercial real estate - nonowner occupied 297,554 301,880 Agricultural 60,928 64,505 Residential real estate 320,306 291,368 Home equity line of credit (HELOC) 47,695 45,056 Consumer 18,031 19,944 Total loans 989,021 962,075 Allowance for credit losses (15,790 ) (13,818 ) Loans, net $ 973,231 $ 948,257
Schedule of Activity Related to The Allowance for Credit Losses	The following tables summarize the activity related to the ACL for the three and nine months ended September 30, 2023 under the CECL methodology. ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,957 $ - $ - $ - $ (37 ) $ 1,920 Commercial real estate - owner occupied 1,897 - - - 2 1,899 Commercial real estate - nonowner occupied 5,783 - - - 43 5,826 Agricultural 408 - - - 1 409 Residential real estate 4,985 - - 1 2 4,988 HELOC 523 - - - (8 ) 515 Consumer 242 - (12 ) 6 (3 ) 233 Total $ 15,795 $ - $ (12 ) $ 7 $ - $ 15,790 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 27 $ 1,920 Commercial real estate - owner occupied 1,696 54 - - 149 1,899 Commercial real estate - nonowner occupied 4,584 1,015 - - 227 5,826 Agricultural 611 (194 ) - - (8 ) 409 Residential real estate 4,438 360 (53 ) 1 242 4,988 HELOC 547 (76 ) - - 44 515 Consumer 279 (17 ) (60 ) 24 7 233 Total $ 13,818 $ 1,372 $ (113 ) $ 25 $ 688 $ 15,790 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,828 $ - $ - $ (32 ) $ 1,796 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,107 - - (21 ) 4,086 Agricultural 560 - - 12 572 Residential real estate 3,751 - - 175 3,926 HELOC 534 - - (26 ) 508 Consumer 457 (9 ) 32 (108 ) 372 Total $ 13,801 $ (9 ) $ 32 $ - $ 13,824 ($ in thousands) Balance, beginning of period Chargeoffs Recoveries Provision for Credit Losses Balance, end Commercial & industrial $ 1,890 $ - $ - $ (94 ) $ 1,796 Commercial real estate - owner occupied 2,564 - - - 2,564 Commercial real estate - nonowner occupied 4,217 - - (131 ) 4,086 Agricultural 599 - - (27 ) 572 Residential real estate 3,515 - - 411 3,926 HELOC 579 - - (71 ) 508 Consumer 441 (27 ) 46 (88 ) 372 Total $ 13,805 $ (27 ) $ 46 $ - $ 13,824 ($ in thousands) Balance at Beginning of Period Chargeoffs Recoveries Provision for Credit Losses Balance at Commercial & industrial $ 1,890 $ - $ - $ (227 ) $ 1,663 Commercial real estate - owner occupied 2,564 - - (868 ) 1,696 Commercial real estate - nonowner occupied 4,217 - - 367 4,584 Agricultural 599 - - 12 611 Residential real estate 3,515 - - 923 4,438 HELOC 579 (34 ) 47 (45 ) 547 Consumer 441 - - (162 ) 279 Total $ 13,805 $ (34 ) $ 47 $ - $ 13,818
Schedule of Presents an Analysis of Collateral-Dependent Loans	The following table presents an analysis of collateral-dependent loans of the Company as of September 30, 2023. ($ in thousands) Collateral Type Allocated September 30, 2023 Real Estate Other Total Allowance Commercial & industrial $ 810 $ - $ 810 $ 97 Commercial real estate - owner occupied 1,865 - 1,865 - Commercial real estate - nonowner occupied 1,187 - 1,187 41 Agricultural - - - - Residential real estate 1,618 - 1,618 64 HELOC - - - - Consumer - - - - Total $ 5,480 $ - $ 5,480 $ 202
Schedule of Allowance for Loan Losses and Recorded Investment	The following tables disaggregate the allowance for loan losses and recorded investment in loans by impairment methodology under the incurred loss methodology as of December 31, 2022 and September 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 September 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 $ - $ - $ - $ 152 $ 2 $ 154 Collectively evaluated for impairment $ 1,796 $ 6,650 $ 572 $ 3,774 $ 878 $ 13,670 Totals $ 1,796 $ 6,650 $ 572 $ 3,926 $ 880 $ 13,824 Loans: Individually evaluated for impairment $ 92 $ 197 $ - $ 2,907 $ 122 $ 3,318 Collectively evaluated for impairment $ 128,171 $ 404,318 $ 60,409 $ 264,383 $ 64,200 $ 921,481 Totals $ 128,263 $ 404,515 $ 60,409 $ 267,290 $ 64,322 $ 924,799
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 September 30, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 11,924 $ 19,212 $ 20,492 $ 11,013 $ 7,977 $ 6,401 $ 40,814 $ 438 $ 118,271 Special Mention (5) - 750 - 85 29 169 - 30 1,063 Substandard (6) 196 41 226 - - 119 251 51 884 Doubtful (7) - - - - 1 101 - 5 107 Loss (8) - - - - - - - - - Total $ 12,120 $ 20,003 $ 20,718 $ 11,098 $ 8,007 $ 6,790 $ 41,065 $ 524 $ 120,325 Commercial real estate - owner occupied Pass (1 - 4) $ 21,954 $ 23,742 $ 27,571 $ 13,570 $ 13,310 $ 20,959 $ 111 $ 178 $ 121,395 Special Mention (5) - - - 704 188 - - - 892 Substandard (6) - - - 1,681 180 - - - 1,861 Doubtful (7) - - 33 - 1 - - - 34 Loss (8) - - - - - - - - - Total $ 21,954 $ 23,742 $ 27,604 $ 15,955 $ 13,679 $ 20,959 $ 111 $ 178 $ 124,182 Commercial real estate - nonowner occupied Pass (1 - 4) $ 39,881 $ 70,262 $ 55,799 $ 47,424 $ 31,012 $ 50,725 $ 88 $ - $ 295,191 Special Mention (5) - - - - - 999 - - 999 Substandard (6) - - - - 851 324 39 - 1,214 Doubtful (7) - - - - - 150 - - 150 Loss (8) - - - - - - - - - Total $ 39,881 $ 70,262 $ 55,799 $ 47,424 $ 31,863 $ 52,198 $ 127 $ - $ 297,554 Agricultural Pass (1 - 4) $ 7,673 $ 16,596 $ 13,157 $ 3,204 $ 1,897 $ 10,359 $ 8,042 $ - $ 60,928 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 7,673 $ 16,596 $ 13,157 $ 3,204 $ 1,897 $ 10,359 $ 8,042 $ - $ 60,928 Residential real estate Pass (1 - 4) $ 48,577 $ 111,229 $ 85,744 $ 32,249 $ 11,613 $ 24,027 $ 2,928 $ 1,600 $ 317,967 Special Mention (5) - - 369 55 935 958 - - 2,317 Substandard (6) - - - - - 22 - - 22 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 48,577 $ 111,229 $ 86,113 $ 32,304 $ 12,548 $ 25,007 $ 2,928 $ 1,600 $ 320,306 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 191 $ 18 $ 86 $ 132 $ 40,023 $ 7,075 $ 47,525 Special Mention (5) - - - - - 62 20 73 155 Substandard (6) - - - 15 - - - - 15 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 191 $ 33 $ 86 $ 194 $ 40,043 $ 7,148 $ 47,695 Consumer Pass (1 - 4) $ 5,477 $ 5,755 $ 1,605 $ 929 $ 291 $ 163 $ 3,797 $ - $ 18,017 Special Mention (5) - - 13 1 - - - - 14 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 5,477 $ 5,755 $ 1,618 $ 930 $ 291 $ 163 $ 3,797 $ - $ 18,031 Total Loans Pass (1 - 4) $ 135,486 $ 246,796 $ 204,559 $ 108,407 $ 66,186 $ 112,766 $ 95,803 $ 9,291 $ 979,294 Special Mention (5) - 750 382 845 1,152 2,188 20 103 5,440 Substandard (6) 196 41 226 1,696 1,031 465 290 51 3,996 Doubtful (7) - - 33 - 2 251 - 5 291 Loss (8) - - - - - - - - - Total Loans $ 135,682 $ 247,587 $ 205,200 $ 110,948 $ 68,371 $ 115,670 $ 96,113 $ 9,450 $ 989,021
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 September 30, 2023 and December 31, 2022. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past September 30, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 863 $ 196 $ 424 $ 1,483 $ 118,842 $ 120,325 Commercial real estate - owner occupied - 32 - 32 124,150 124,182 Commercial real estate - nonowner occupied - - 91 91 297,463 297,554 Agricultural - - - - 60,928 60,928 Residential real estate 5 245 1,047 1,297 319,009 320,306 HELOC 174 48 106 328 47,367 47,695 Consumer 35 12 15 62 17,969 18,031 Total Loans $ 1,077 $ 533 $ 1,683 $ 3,293 $ 985,728 $ 989,021 30-59 Days 60-89 Days Greater Than Total Past December 31, 2022 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 128,148 $ 128,393 Commercial real estate - owner occupied - - - - 110,929 110,929 Commercial real estate - nonowner occupied 114 - 32 146 301,734 301,880 Agricultural - - - - 64,505 64,505 Residential real estate 98 411 1,287 1,796 289,572 291,368 HELOC 98 24 138 260 44,796 45,056 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,519 $ 962,075
Schedule of Categories of Nonaccrual Loans	The categories of nonaccrual loans as of September 30, 2023 and December 31, 2022 are presented in the following table. September 30, 2023 December 31, 2022 ($ in thousands) Nonaccrual loans with no allowance Nonaccrual loans with an allowance Total nonaccrual loans Total nonaccrual loans Commercial & industrial $ 224 $ 492 $ 716 $ 114 Commercial real estate - owner occupied 33 - 33 - Commercial real estate - nonowner occupied 189 - 189 210 Agricultural - - - - Residential real estate 716 1,490 2,206 3,020 Home equity line of credit (HELOC) 170 - 170 310 Consumer 15 - 15 28 Total loans $ 1,347 $ 1,982 $ 3,329 $ 3,682
Schedule of Impaired Loan Activity	The following table presents loans individually evaluated for impairment for the three and nine months ended September 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 Nine Months Ended September 30, 2022 Average Recorded Interest Income Average Recorded Interest Income ($ in thousands) Investment Recognized Investment Recognized With no related allowance recorded: Commercial & industrial $ 191 $ 1 $ 191 $ 2 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 342 5 348 16 Agricultural - - - - Residential real estate 1,784 16 1,808 47 HELOC 82 1 90 3 Consumer - - - - With a specific allowance recorded: Commercial & industrial - - - - Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied - - - - Agricultural - - - - Residential real estate 1,413 7 1,419 34 HELOC 49 1 54 2 Consumer - - - - Totals: Commercial & industrial $ 191 $ 1 $ 191 $ 2 Commercial real estate - owner occupied $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 342 $ 5 $ 348 $ 16 Agricultural $ - $ - $ - $ - Residential real estate $ 3,197 $ 23 $ 3,227 $ 81 HELOC $ 131 $ 2 $ 144 $ 5 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 nine months ended September 30, 2023. Three Months Ended Nine Months Ended ($ in thousands) September 30, September 30, Balance, beginning of period $ 856 $ - Adjustment for adoption of ASU 2016-13 - 1,149 Provision for unfunded commitments (6 ) (299 ) Balance, end of period $ 850 $ 850

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill [Abstract]
Schedule of Summary the Activity in Goodwill	A summary of the activity in goodwill is presented below: Three Months Ended Nine 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)	9 Months Ended
	Sep. 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 Nine Months Ended ($ in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 13,723 $ 13,408 $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the period 582 396 1,388 1,684 Mortgage servicing rights amortization during the period (334 ) (396 ) (960 ) (1,439 ) Net change in valuation allowance (78 ) 65 (38 ) 1,194 Balance at end of period $ 13,893 $ 13,473 $ 13,893 $ 13,473 Valuation allowance: Balance at beginning of period $ 137 $ 327 $ 177 $ 1,456 Increase (decrease) 78 (65 ) 38 (1,194 ) Balance at end of period $ 215 $ 262 $ 215 $ 262 Fair value, beginning of period $ 16,645 $ 15,135 $ 15,754 $ 12,629 Fair value, end of period $ 16,161 $ 15,460 $ 16,161 $ 15,460

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Financial Instruments [Abstract]
Schedule of Notional Amount and Fair Value of the Company’s 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 September 30, 2023 and December 31, 2022. September 30, 2023 December 31, 2022 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 61,854 $ 6,072 $ 66,477 $ 5,538 IRLCs - - - - Forward contracts 10,750 85 5,500 26 Total contracts $ 72,604 $ 6,157 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 61,854 $ (6,072 ) $ 66,477 $ (5,538 ) IRLCs 7,423 (24 ) 3,268 (20 ) Forward contracts - - - - Total contracts $ 69,277 $ (6,096 ) $ 69,745 $ (5,558 )
Schedule of Table Presents the Amounts Included in the 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 nine months ended September 30, 2023 and 2022. Three Months Ended Nine Months Ended ($ in thousands) Statement of income classification 2023 2022 2023 2022 Interest rate swap contracts Other income $ 68 $ - $ 74 $ 3 IRLCs Gain on sale of mortgage loans & OMSR (14 ) (201 ) (4 ) (169 ) Forward contracts Gain on sale of mortgage loans & OMSR 37 309 59 297
Schedule of Table Shows the Offsetting of Financial Assets and Derivative Assets	The following table shows the offsetting of financial assets and derivative assets at September 30, 2023 and December 31, 2022. Gross Gross offset Net amounts Gross amounts not offset in the ($ in thousands) amounts of in the consolidated in the consolidated Financial instruments Cash Net amount September 30, 2023 Interest rate swaps $ 6,072 $ - $ 6,072 $ - $ 3,786 $ 2,286 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058
Schedule of Table Shows the Offsetting of Financial Liabilities and Derivative Liabilities	The following table shows the offsetting of financial liabilities and derivative liabilities at September 30, 2023 and December 31, 2022. Gross Gross Net amounts Gross amounts not offset in the ($ in thousands) amounts of in the consolidated in the consolidated Financial instruments Cash Net amount September 30, 2023 Interest rate swaps $ 6,072 $ - $ 6,072 $ - $ 100 $ 5,972 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2023
Deposits [Abstract]
Schedule of Major Classification of Deposits	Major classification of deposits at September 30, 2023 and at December 31, 2022 were as follows: ($ in thousands) September 30, December 31, Non interest bearing demand $ 224,182 $ 256,799 Interest bearing demand 174,729 191,719 Savings 226,077 191,272 Money market 216,565 255,995 Time deposits less than $250,000 193,518 160,507 Time deposits $250,000 or greater 50,248 30,373 Total Deposits $ 1,085,319 $ 1,086,665

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2023
Short-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	SHORT-TERM BORROWINGS ($ in thousands) September 30, December 31, Securities sold under repurchase agreements $ 16,519 $ 14,923

Federal Home Loan Bank (FHLB)_2

Federal Home Loan Bank (FHLB) Advances (Tables)	9 Months Ended
	Sep. 30, 2023
Federal Home Loan Bank (FHLB) Advances [Abstract]
Schedule of Aggregate Annual Maturities of FHLB Advances	Aggregate annual maturities of FHLB advances at September 30, 2023 were: ($ in thousands) Debt 2023 $ 37,000 2026 $ 5,000 2028 17,500 Total $ 59,500

Disclosures about Fair Value _2

Disclosures about Fair Value of Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Schedule of Fair Value, Assets Measured on Recurring Basis	The following tables present the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at September 30, 2023 and December 31, 2022. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,272 $ - $ 6,272 $ - Mortgage-backed securities 182,692 - 182,692 - State and political subdivisions 9,578 - 9,578 - Other corporate securities 14,226 - 14,226 - Interest rate contracts - assets 6,072 - 6,072 - Interest rate contracts - liabilities (6,072 ) - (6,072 ) - Forward contracts 85 85 - - IRLCs (24 ) - - (24 ) ($ 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 nine months ended September 30, 2023 and 2022. for the Three Months Ended for the Nine Months Ended ($ in thousands) 2023 2022 2023 2022 Interest rate lock commitments Balance at beginning of period $ (10 ) $ 54 $ (20 ) $ 22 Change in fair value (14 ) (201 ) (4 ) (169 ) Balance at end of period $ (24 ) $ (147 ) $ (24 ) $ (147 )
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 $ 1,560 $ - $ - $ 1,560 Mortgage servicing rights 2,259 - - 2,259 ($ 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 tables present quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements. Fair value at Range ($ in thousands) September 30, 2023 Valuation Unobservable inputs (weighted- Collateral-dependent individually evaluated loans $ 1,560 Market comparable properties Comparability adjustments (%) 1 - 100% (17%) Mortgage servicing rights 2,259 Discounted cash flow Discount rate 11.76% Constant prepayment rate 8.32% P&I earnings credit 5.32% T&I earnings credit 5.23% Inflation for cost of servicing 3.50% IRLCs (24 ) Discounted cash flow Loan closing rates 49% - 99% Fair value at Range ($ in thousands) December 31, 2022 Valuation technique Unobservable inputs (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 September 30, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 19,049 $ 19,049 $ 19,049 $ - $ - Interest bearing time deposits 1,180 1,180 - 1,180 - Loans held for sale 3,206 3,194 - 3,194 - Loans, net of allowance for loan losses 973,231 944,388 - - 944,388 Federal Reserve and FHLB Bank stock, at cost 6,261 6,261 - 6,261 - Interest receivable 4,457 4,457 - 4,457 - Financial liabilities Deposits $ 1,085,319 $ 1,091,105 $ 841,553 $ 249,552 $ - Short-term borrowings 16,519 16,519 - 16,519 - FHLB advances 59,500 58,624 - 58,624 - Trust preferred securities 10,310 9,343 - 9,343 - Subordinated debt, net of issuance costs 19,630 19,228 - 19,228 - Interest payable 2,216 2,216 - 2,216 - ($ 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)	9 Months Ended
	Sep. 30, 2023
Share Based Compensation [Abstract]
Schedule of Summary of Restricted Stock Activity	The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the nine months ended September 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, September 30, 2023 48,966 $ 18.49

Basis of Presentation (Details)

Basis of Presentation (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Basis of Presentation [Line Items]
Allowance for credit losses	$ 1.4
Increase reserve unfunded commitments	1.1
Decrease retained earning amount	2
Income tax provision	0.5
Available-for-sale debt securities	0.7
Total loans	$ 3.7

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	Jan. 25, 2022	Jan. 10, 2022	Sep. 30, 2023	Dec. 31, 2022
Earnings Per Share [Line Items]
Common stock dividend payable, percentage	5%	5%
Closing price per share		$ 19.89
Common stock, shares authorized			10,500,000	10,500,000
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 Basic and Diluted Earnings Per Share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Basic and Diluted Earnings Per Share [Line Items]
Distributed earnings allocated to common shares	$ 891	$ 843	$ 2,666	$ 2,539
Undistributed earnings allocated to common shares	1,789	2,492	5,523	6,428
Net earnings allocated to common shares	2,680	3,335	8,189	8,967
Net earnings allocated to participating securities	7	7	23	21
Net Income allocated to common shares and participating securities	$ 2,687	$ 3,342	$ 8,212	$ 8,988
Weighted average shares outstanding for basic earnings per share (in Shares)	6,791,000	6,968,000	6,857,000	7,026,000
Dilutive effect of stock compensation	$ 87	$ 65	$ 87	$ 72
Weighted average shares outstanding for diluted earnings per share (in Shares)	6,878,000	7,033,000	6,944,000	7,098,000
Basic earnings per common share (in Dollars per share)	$ 0.4	$ 0.48	$ 1.2	$ 1.28
Diluted earnings per common share (in Dollars per share)	$ 0.39	$ 0.47	$ 1.18	$ 1.27

Available-For-Sale Securities_2

Available-For-Sale Securities (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Available-for-Sale Securities [Line Items]
Fair value of securities pledged as collateral	$ 101.5	$ 53.9
Securities delivered for repurchase agreements	21.5	17.8
Fair value investments	$ 211.7	$ 235.5
Fair value as a percentage of available-for-sale investment portfolio	99%	100%
Unrealized loss on securities	$ 50	$ 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	Sep. 30, 2023	Dec. 31, 2022
Available-for-Sale Securities [Line Items]
Amortized Cost	$ 262,790	$ 279,439
Gross Unrealized Gains	3	14
Gross Unrealized Losses	(50,025)	(40,673)
Fair Value	212,768	238,780
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	7,330	7,636
Gross Unrealized Gains
Gross Unrealized Losses	(1,058)	(872)
Fair Value	6,272	6,764
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	226,467	241,741
Gross Unrealized Gains	3	4
Gross Unrealized Losses	(43,779)	(35,910)
Fair Value	182,691	205,835
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	11,793	12,862
Gross Unrealized Gains		10
Gross Unrealized Losses	(2,214)	(1,769)
Fair Value	9,579	11,103
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	17,200	17,200
Gross Unrealized Gains
Gross Unrealized Losses	(2,974)	(2,122)
Fair Value	$ 14,226	$ 15,078

Available-For-Sale Securities_4

Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Fair Value of Securities Available-For-Sale $ in Thousands	Sep. 30, 2023 USD ($)
Amortized Cost [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Amortized Cost, Within one year	$ 638
Available for Sale, Amortized Cost, Due after one year through five years	2,642
Available for Sale, Amortized Cost, Due after five years through ten years	23,852
Available for Sale, Amortized Cost, Due after ten years	9,191
Available for Sale, Amortized Cost	36,323
Mortgage-backed securities	226,467
Totals	262,790
Fair Value [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Fair Value, Within one year	630
Available for Sale, Fair Value, Due after one year through five years	2,516
Available for Sale, Fair Value, Due after five years through ten years	19,825
Available for Sale, Fair Value, Due after ten years	7,105
Available for Sale, Fair Value	30,076
Mortgage-backed securities	182,691
Totals	$ 212,767

Available-For-Sale Securities_5

Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 3,035	$ 75,615
Less than 12 Months, Unrealized Losses	(311)	(8,792)
12 Months or Longer, Fair Value	208,641	159,861
12 Months or Longer, Unrealized Losses	(49,714)	(31,881)
Total Fair Value	211,676	235,476
Total Unrealized Losses	(50,025)	(40,673)
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	482	3,788
Less than 12 Months, Unrealized Losses	(2)	(452)
12 Months or Longer, Fair Value	5,789	2,974
12 Months or Longer, Unrealized Losses	(1,056)	(420)
Total Fair Value	6,271	6,762
Total Unrealized Losses	(1,058)	(872)
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	71	52,351
Less than 12 Months, Unrealized Losses	(1)	(5,234)
12 Months or Longer, Fair Value	182,340	153,055
12 Months or Longer, Unrealized Losses	(43,778)	(30,676)
Total Fair Value	182,411	205,406
Total Unrealized Losses	(43,779)	(35,910)
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	1,004	7,461
Less than 12 Months, Unrealized Losses	(36)	(1,370)
12 Months or Longer, Fair Value	8,264	1,268
12 Months or Longer, Unrealized Losses	(2,178)	(399)
Total Fair Value	9,268	8,729
Total Unrealized Losses	(2,214)	(1,769)
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	1,478	12,015
Less than 12 Months, Unrealized Losses	(272)	(1,736)
12 Months or Longer, Fair Value	12,248	2,564
12 Months or Longer, Unrealized Losses	(2,702)	(386)
Total Fair Value	13,726	14,579
Total Unrealized Losses	$ (2,974)	$ (2,122)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands		9 Months Ended
	Jan. 01, 2023	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Loans and Allowance for Credit Losses [Line Items]
Net of deferred loan fees and costs		$ 440	$ 310
Total allowance for credit loss	$ 1,400
Loans outstanding balance		100,000
Homogenous loans		100,000
Allowance for credit losses			$ 13,678	$ 13,670
Unfunded Loan Commitment [Member]
Loans and Allowance for Credit Losses [Line Items]
Allowance for credit losses		$ 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	Sep. 30, 2023	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Total loans	$ 989,021	$ 962,075
Allowance for credit losses	(15,790)	(13,818)
Loans, net	973,231	948,257
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	120,325	128,393
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	124,182	110,929
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	297,554	301,880
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	60,928	64,505
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	320,306	291,368
Home equity line of credit (HELOC) [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	47,695	45,056
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	$ 18,031	$ 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		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	$ 15,795	$ 13,801	$ 13,818	$ 13,805	$ 13,805
Impact of Adopting ASC 326			1,372
Chargeoffs	(12)	(9)	(113)	(27)	(34)
Recoveries	7	32	25	46	47
Provision for Credit Losses			688
Balance, end of period	15,790	13,824	15,790	13,824	13,818
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	1,957	1,828	1,663	1,890	1,890
Impact of Adopting ASC 326			230
Chargeoffs
Recoveries
Provision for Credit Losses	(37)	(32)	27	(94)	(227)
Balance, end of period	1,920	1,796	1,920	1,796	1,663
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	1,897	2,564	1,696	2,564	2,564
Impact of Adopting ASC 326			54
Chargeoffs
Recoveries
Provision for Credit Losses	2		149		(868)
Balance, end of period	1,899	2,564	1,899	2,564	1,696
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	5,783
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	43
Balance, end of period	5,826		5,826
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	408	560	611	599	599
Impact of Adopting ASC 326			(194)
Chargeoffs
Recoveries
Provision for Credit Losses	1	12	(8)	(27)	12
Balance, end of period	409	572	409	572	611
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	4,985
Impact of Adopting ASC 326
Recoveries	1
Provision for Credit Losses	2
Balance, end of period	4,988		4,988
HELOC [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	523	534	547	579	579
Impact of Adopting ASC 326			(76)
Chargeoffs					(34)
Recoveries					47
Provision for Credit Losses	(8)	(26)	44	(71)	(45)
Balance, end of period	515	508	515	508	547
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	242	457	279	441	441
Impact of Adopting ASC 326			(17)
Chargeoffs	(12)	(9)	(60)	(27)
Recoveries	6	32	24	46
Provision for Credit Losses	(3)	(108)	7	(88)	(162)
Balance, end of period	233	372	233	372	279
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance			4,584
Impact of Adopting ASC 326			1,015
Chargeoffs
Recoveries
Provision for Credit Losses			227
Balance, end of period	5,826		5,826		4,584
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance			4,438
Impact of Adopting ASC 326			360
Chargeoffs			(53)
Recoveries			1
Provision for Credit Losses			242
Balance, end of period	$ 4,988		4,988		4,438
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance		4,107
Chargeoffs
Recoveries
Provision for Credit Losses		(21)
Balance, end of period		4,086		4,086
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance		3,751
Chargeoffs
Recoveries
Provision for Credit Losses		175
Balance, end of period		3,926		3,926
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance				4,217	4,217
Chargeoffs
Recoveries
Provision for Credit Losses				(131)
Balance, end of period		4,086		4,086
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance				3,515	3,515
Chargeoffs
Recoveries
Provision for Credit Losses				411
Balance, end of period		$ 3,926		3,926
Commercial real estate - nonowner occupied [Member]
Loans and 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
Residential real estate [Member]
Loans and 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

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses (Details) - Schedule of Presents an Analysis of Collateral-Dependent Loans $ in Thousands	Sep. 30, 2023 USD ($)
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	$ 5,480
Allocated Allowance	202
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	810
Allocated Allowance	97
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	1,865
Allocated Allowance
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	1,187
Allocated Allowance	41
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Allocated Allowance
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	1,618
Allocated Allowance	64
HELOC [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Allocated Allowance
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Allocated Allowance
Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	5,480
Real Estate [Member] | Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	810
Real Estate [Member] | Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	1,865
Real Estate [Member] | Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	1,187
Real Estate [Member] | Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Real Estate [Member] | Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate	1,618
Real Estate [Member] | HELOC [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Real Estate [Member] | Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | HELOC [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate
Other [Member] | Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Collateral type real estate

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	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Ending allowance attributable to loans:
Individually evaluated for impairment		$ 140	$ 154
Collectively evaluated for impairment		13,678	13,670
Totals	$ 15,790	13,818	13,824
Loans:
Individually evaluated for impairment		3,528	3,318
Collectively evaluated for impairment		958,547	921,481
Totals		962,075	924,799
Commercial and Industrial Sector [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment		1,663	1,796
Totals		1,663	1,796
Loans:
Individually evaluated for impairment		204	92
Collectively evaluated for impairment		128,189	128,171
Totals		128,393	128,263
Commercial Real Estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment		6,280	6,650
Totals		6,280	6,650
Loans:
Individually evaluated for impairment		347	197
Collectively evaluated for impairment		412,462	404,318
Totals		412,809	404,515
Agricultural Sector [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment		611	572
Totals		611	572
Loans:
Individually evaluated for impairment
Collectively evaluated for impairment		64,505	60,409
Totals		64,505	60,409
Residential Real Estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment		138	152
Collectively evaluated for impairment		4,300	3,774
Totals		4,438	3,926
Loans:
Individually evaluated for impairment		2,863	2,907
Collectively evaluated for impairment		288,505	264,383
Totals		291,368	267,290
Consumer Sector [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment		2	2
Collectively evaluated for impairment		824	878
Totals		826	880
Loans:
Individually evaluated for impairment		114	122
Collectively evaluated for impairment		64,886	64,200
Totals		$ 65,000	$ 64,322

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	Sep. 30, 2023 USD ($)
Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	$ 135,682
Term Loans by Year of Origination 2022	247,587
Term Loans by Year of Origination 2021	205,200
Term Loans by Year of Origination 2020	110,948
Term Loans by Year of Origination 2019	68,371
Term Loans by Year of Origination Prior	115,670
Revolving Loans	96,113
Revolving Loans Converted Revolving Loans Converted	9,450
Total	989,021
Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	12,120
Term Loans by Year of Origination 2022	20,003
Term Loans by Year of Origination 2021	20,718
Term Loans by Year of Origination 2020	11,098
Term Loans by Year of Origination 2019	8,007
Term Loans by Year of Origination Prior	6,790
Revolving Loans	41,065
Revolving Loans Converted Revolving Loans Converted	524
Total	120,325
Commercial & industrial [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	11,924
Term Loans by Year of Origination 2022	19,212
Term Loans by Year of Origination 2021	20,492
Term Loans by Year of Origination 2020	11,013
Term Loans by Year of Origination 2019	7,977
Term Loans by Year of Origination Prior	6,401
Revolving Loans	40,814
Revolving Loans Converted Revolving Loans Converted	438
Total	118,271
Commercial & industrial [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	750
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	85
Term Loans by Year of Origination 2019	29
Term Loans by Year of Origination Prior	169
Revolving Loans
Revolving Loans Converted Revolving Loans Converted	30
Total	1,063
Commercial & industrial [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	196
Term Loans by Year of Origination 2022	41
Term Loans by Year of Origination 2021	226
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	119
Revolving Loans	251
Revolving Loans Converted Revolving Loans Converted	51
Total	884
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	1
Term Loans by Year of Origination Prior	101
Revolving Loans
Revolving Loans Converted Revolving Loans Converted	5
Total	107
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	21,954
Term Loans by Year of Origination 2022	23,742
Term Loans by Year of Origination 2021	27,604
Term Loans by Year of Origination 2020	15,955
Term Loans by Year of Origination 2019	13,679
Term Loans by Year of Origination Prior	20,959
Revolving Loans	111
Revolving Loans Converted Revolving Loans Converted	178
Total	124,182
Commercial real estate - owner occupied [Member ] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	21,954
Term Loans by Year of Origination 2022	23,742
Term Loans by Year of Origination 2021	27,571
Term Loans by Year of Origination 2020	13,570
Term Loans by Year of Origination 2019	13,310
Term Loans by Year of Origination Prior	20,959
Revolving Loans	111
Revolving Loans Converted Revolving Loans Converted	178
Total	121,395
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	704
Term Loans by Year of Origination 2019	188
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	892
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	1,681
Term Loans by Year of Origination 2019	180
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,861
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	33
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	34
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	39,881
Term Loans by Year of Origination 2022	70,262
Term Loans by Year of Origination 2021	55,799
Term Loans by Year of Origination 2020	47,424
Term Loans by Year of Origination 2019	31,863
Term Loans by Year of Origination Prior	52,198
Revolving Loans	127
Revolving Loans Converted Revolving Loans Converted
Total	297,554
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	39,881
Term Loans by Year of Origination 2022	70,262
Term Loans by Year of Origination 2021	55,799
Term Loans by Year of Origination 2020	47,424
Term Loans by Year of Origination 2019	31,012
Term Loans by Year of Origination Prior	50,725
Revolving Loans	88
Revolving Loans Converted Revolving Loans Converted
Total	295,191
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	999
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	999
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	851
Term Loans by Year of Origination Prior	324
Revolving Loans	39
Revolving Loans Converted Revolving Loans Converted
Total	1,214
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
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	150
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	150
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	7,673
Term Loans by Year of Origination 2022	16,596
Term Loans by Year of Origination 2021	13,157
Term Loans by Year of Origination 2020	3,204
Term Loans by Year of Origination 2019	1,897
Term Loans by Year of Origination Prior	10,359
Revolving Loans	8,042
Revolving Loans Converted Revolving Loans Converted
Total	60,928
Agricultural [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	7,673
Term Loans by Year of Origination 2022	16,596
Term Loans by Year of Origination 2021	13,157
Term Loans by Year of Origination 2020	3,204
Term Loans by Year of Origination 2019	1,897
Term Loans by Year of Origination Prior	10,359
Revolving Loans	8,042
Revolving Loans Converted Revolving Loans Converted
Total	60,928
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	48,577
Term Loans by Year of Origination 2022	111,229
Term Loans by Year of Origination 2021	86,113
Term Loans by Year of Origination 2020	32,304
Term Loans by Year of Origination 2019	12,548
Term Loans by Year of Origination Prior	25,007
Revolving Loans	2,928
Revolving Loans Converted Revolving Loans Converted	1,600
Total	320,306
Residential Real Estate [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	48,577
Term Loans by Year of Origination 2022	111,229
Term Loans by Year of Origination 2021	85,744
Term Loans by Year of Origination 2020	32,249
Term Loans by Year of Origination 2019	11,613
Term Loans by Year of Origination Prior	24,027
Revolving Loans	2,928
Revolving Loans Converted Revolving Loans Converted	1,600
Total	317,967
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	369
Term Loans by Year of Origination 2020	55
Term Loans by Year of Origination 2019	935
Term Loans by Year of Origination Prior	958
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	2,317
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	22
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	22
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	191
Term Loans by Year of Origination 2020	33
Term Loans by Year of Origination 2019	86
Term Loans by Year of Origination Prior	194
Revolving Loans	40,043
Revolving Loans Converted Revolving Loans Converted	7,148
Total	47,695
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	191
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination 2019	86
Term Loans by Year of Origination Prior	132
Revolving Loans	40,023
Revolving Loans Converted Revolving Loans Converted	7,075
Total	47,525
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	62
Revolving Loans	20
Revolving Loans Converted Revolving Loans Converted	73
Total	155
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	15
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	15
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	5,477
Term Loans by Year of Origination 2022	5,755
Term Loans by Year of Origination 2021	1,618
Term Loans by Year of Origination 2020	930
Term Loans by Year of Origination 2019	291
Term Loans by Year of Origination Prior	163
Revolving Loans	3,797
Revolving Loans Converted Revolving Loans Converted
Total	18,031
Consumer [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	5,477
Term Loans by Year of Origination 2022	5,755
Term Loans by Year of Origination 2021	1,605
Term Loans by Year of Origination 2020	929
Term Loans by Year of Origination 2019	291
Term Loans by Year of Origination Prior	163
Revolving Loans	3,797
Revolving Loans Converted Revolving Loans Converted
Total	18,017
Consumer [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	13
Term Loans by Year of Origination 2020	1
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	14
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
Total Loans [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	135,486
Term Loans by Year of Origination 2022	246,796
Term Loans by Year of Origination 2021	204,559
Term Loans by Year of Origination 2020	108,407
Term Loans by Year of Origination 2019	66,186
Term Loans by Year of Origination Prior	112,766
Revolving Loans	95,803
Revolving Loans Converted Revolving Loans Converted	9,291
Total	979,294
Total Loans [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	750
Term Loans by Year of Origination 2021	382
Term Loans by Year of Origination 2020	845
Term Loans by Year of Origination 2019	1,152
Term Loans by Year of Origination Prior	2,188
Revolving Loans	20
Revolving Loans Converted Revolving Loans Converted	103
Total	5,440
Total Loans [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	196
Term Loans by Year of Origination 2022	41
Term Loans by Year of Origination 2021	226
Term Loans by Year of Origination 2020	1,696
Term Loans by Year of Origination 2019	1,031
Term Loans by Year of Origination Prior	465
Revolving Loans	290
Revolving Loans Converted Revolving Loans Converted	51
Total	3,996
Total Loans [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	33
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	2
Term Loans by Year of Origination Prior	251
Revolving Loans
Revolving Loans Converted Revolving Loans Converted	5
Total	291
Total Loans [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 - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	$ 989,021	$ 962,075
Commercial & industrial [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	120,325	128,393
Commercial real estate - owner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	124,182	110,929
Commercial real estate - nonowner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	297,554	301,880
Agricultural [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	60,928	64,505
Residential real estate [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	320,306	291,368
HELOC [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	47,695	45,056
Consumer [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans	$ 18,031	19,944
Pass [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		949,531
Pass [Member] | Commercial & industrial [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		127,727
Pass [Member] | Commercial real estate - owner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		107,999
Pass [Member] | Commercial real estate - nonowner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		296,611
Pass [Member] | Agricultural [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		64,505
Pass [Member] | Residential real estate [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		288,028
Pass [Member] | HELOC [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		44,746
Pass [Member] | Consumer [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		19,915
Special Mention [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		8,223
Special Mention [Member] | Commercial & industrial [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		394
Special Mention [Member] | Commercial real estate - owner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		2,930
Special Mention [Member] | Commercial real estate - nonowner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		4,899
Special Mention [Member] | Agricultural [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Special Mention [Member] | Residential real estate [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Special Mention [Member] | HELOC [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Special Mention [Member] | Consumer [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Substandard [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		3,973
Substandard [Member] | Commercial & industrial [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		158
Substandard [Member] | Commercial real estate - owner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Substandard [Member] | Commercial real estate - nonowner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		160
Substandard [Member] | Agricultural [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Substandard [Member] | Residential real estate [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		3,316
Substandard [Member] | HELOC [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		310
Substandard [Member] | Consumer [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		29
Doubtful [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		348
Doubtful [Member] | Commercial & industrial [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		114
Doubtful [Member] | Commercial real estate - owner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Doubtful [Member] | Commercial real estate - nonowner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		210
Doubtful [Member] | Agricultural [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Doubtful [Member] | Residential real estate [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans		24
Doubtful [Member] | HELOC [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Doubtful [Member] | Consumer [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | Commercial & industrial [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | Commercial real estate - owner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | Commercial real estate - nonowner occupied [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | Agricultural [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | Residential real estate [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | HELOC [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [Line Items]
Total Loans
Loss [Member] | Consumer [Member]
Accounts Receivable, Noncurrent, Credit Quality Indicator [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	Sep. 30, 2023	Dec. 31, 2022
Loan Portfolio Analysis [Line Items]
Total Past Due	$ 1,982
Current	989,021	$ 962,075
Total Loans Receivable	989,021	962,075
30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	1,077	394
60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	533	569
Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	1,683	1,593
Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	3,293	2,556
Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	985,728
Current		959,519
Total Loans Receivable		959,519
Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	492
Current	120,325	128,393
Total Loans Receivable	120,325	128,393
Commercial & industrial [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	863	23
Commercial & industrial [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	196	108
Commercial & industrial [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	424	114
Commercial & industrial [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	1,483	245
Commercial & industrial [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	118,842
Current		128,148
Total Loans Receivable		128,148
Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Current	124,182	110,929
Total Loans Receivable	124,182	110,929
Commercial real estate - owner occupied [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	32
Commercial real estate - owner occupied [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	32
Commercial real estate - owner occupied [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	124,150
Current		110,929
Total Loans Receivable		110,929
Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Current	297,554	301,880
Total Loans Receivable	297,554	301,880
Commercial real estate - nonowner occupied [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due		114
Commercial real estate - nonowner occupied [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Commercial real estate - nonowner occupied [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	91	32
Commercial real estate - nonowner occupied [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	91	146
Commercial real estate - nonowner occupied [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	297,463
Current		301,734
Total Loans Receivable		301,734
Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Current	60,928	64,505
Total Loans Receivable	60,928	64,505
Agricultural [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Agricultural [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Agricultural [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Agricultural [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Agricultural [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	60,928
Current		64,505
Total Loans Receivable		64,505
Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	1,490
Current	320,306	291,368
Total Loans Receivable	320,306	291,368
Residential real estate [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	5	98
Residential real estate [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	245	411
Residential real estate [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	1,047	1,287
Residential real estate [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	1,297	1,796
Residential real estate [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	319,009
Current		289,572
Total Loans Receivable		289,572
HELOC [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Current	47,695	45,056
Total Loans Receivable	47,695	45,056
HELOC [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	174	98
HELOC [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	48	24
HELOC [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	106	138
HELOC [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	328	260
HELOC [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	47,367
Current		44,796
Total Loans Receivable		44,796
Consumer [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due
Current	18,031	19,944
Total Loans Receivable	18,031	19,944
Consumer [Member] | 30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	35	61
Consumer [Member] | 60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	12	26
Consumer [Member] | Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	15	22
Consumer [Member] | Past Due [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	62	109
Consumer [Member] | Current [Member]
Loan Portfolio Analysis [Line Items]
Total Past Due	$ 17,969
Current		19,835
Total Loans Receivable		$ 19,835

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	$ 1,347
Nonaccrual loans with an allowance	1,982
Total nonaccrual loans	3,329	$ 3,682
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	224
Nonaccrual loans with an allowance	492
Total nonaccrual loans	716	114
Commercial Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	33
Nonaccrual loans with an allowance
Total nonaccrual loans	33
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	189
Nonaccrual loans with an allowance
Total nonaccrual loans	189	210
Agricultural Sector [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance
Nonaccrual loans with an allowance
Total nonaccrual loans
Residential Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	716
Nonaccrual loans with an allowance	1,490
Total nonaccrual loans	2,206	3,020
Home equity line of credit (HELOC) [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	170
Nonaccrual loans with an allowance
Total nonaccrual loans	170	310
Consumer Sector [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	15
Nonaccrual loans with an allowance
Total nonaccrual loans	$ 15	$ 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	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	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	$ 191	$ 191	650
With no related allowance recorded, Interest Income Recognized	1	2	34
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
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	191	191	650
Total Interest Income Recognized	1	2	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
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
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	342	348	1,350
With no related allowance recorded, Interest Income Recognized	5	16	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	342	348	1,350
Total Interest Income Recognized	5	16	94
Agricultural [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment
With no related allowance recorded, Interest Income Recognized
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment
Total Unpaid Principal Balance
Total Related Allowance
Total Average Recorded Investment
Total Interest Income Recognized
Residential real estate [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			1,491
With no related allowance recorded, Unpaid Principal Balance			1,558
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,784	1,808	1,793
With no related allowance recorded, Interest Income Recognized	16	47	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	1,413	1,419	1,424
With a specific allowance recorded, Interest Income Recognized	7	34	43
Totals:
Total Recorded Investment			2,863
Total Unpaid Principal Balance			2,930
Total Related Allowance			138
Total Average Recorded Investment	3,197	3,227	3,217
Total Interest Income Recognized	23	81	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	82	90	85
With no related allowance recorded, Interest Income Recognized	1	3	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	49	54	51
With a specific allowance recorded, Interest Income Recognized	1	2	2
Totals:
Total Recorded Investment			114
Total Unpaid Principal Balance			114
Total Related Allowance			2
Total Average Recorded Investment	131	144	136
Total Interest Income Recognized	2	5	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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
Balance, beginning of period	$ 856
Adjustment for adoption of ASU 2016-13		1,149
Provision for unfunded commitments	(6)	(299)
Balance, end of period	$ 850	$ 850

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Goodwill Line [Items]
Carrying amount of goodwill	$ 23,239	$ 23,239	$ 23,239	$ 23,239	$ 23,239	$ 23,191

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of Summary the Activity in Goodwill - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Goodwill [Abstract]
Beginning balance	$ 23,239	$ 23,239	$ 23,239	$ 23,191
Ending balance	23,239	23,239	23,239	23,239
Measurement period adjustments				$ 48

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Mortgage Servicing Rights [Line Items]
Servicing fees	$ 0.9	$ 0.9	$ 2.5	$ 2.6
Mortgage-Backed Securities, Other [Member]
Mortgage Servicing Rights [Line Items]
Unpaid principal balance of mortgage loans	$ 1,370		$ 1,370		$ 1,350

Mortgage Servicing Rights (De_2

Mortgage Servicing Rights (Details) - Schedule of Mortgage Servicing Rights Capitalized and Related Amortization - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Transfers and Servicing [Abstract]
Balance at beginning of period	$ 13,723	$ 13,408	$ 13,503	$ 12,034
Mortgage servicing rights capitalized during the period	582	396	1,388	1,684
Mortgage servicing rights amortization during the period	(334)	(396)	(960)	(1,439)
Net change in valuation allowance	(78)	65	(38)	1,194
Balance at end of period	13,893	13,473	13,893	13,473
Valuation allowance:
Balance at beginning of period	137	327	177	1,456
Increase (decrease)	78	(65)	38	(1,194)
Balance at end of period	215	262	215	262
Fair value, beginning of period	16,645	15,135	15,754	12,629
Fair value, end of period	$ 16,161	$ 15,460	$ 16,161	$ 15,460

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of Notional Amount and Fair Value of the Company’s Interest Rate Swaps - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 72,604	$ 71,977
Asset Derivatives, Fair Value	6,157	5,564
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	69,277	69,745
Liability Derivatives, Fair Value	(6,096)	(5,558)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	61,854	66,477
Asset Derivatives, Fair Value	6,072	5,538
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	61,854	66,477
Liability Derivatives, Fair Value	(6,072)	(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	7,423	3,268
Liability Derivatives, Fair Value	(24)	(20)
Forward Contracts [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	10,750	5,500
Asset Derivatives, Fair Value	85	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 Table Presents the Amounts Included in the Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest rate swap contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Other income
Amount of gain (loss)	$ 68		$ 74	$ 3
IRLCs [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	(14)	(201)	$ (4)	(169)
Forward contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 37	$ 309	$ 59	$ 297

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of Table Shows the Offsetting of Financial Assets and Derivative Assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Gross amounts of recognized assets	$ 6,072	$ 5,540
Gross amounts offset in the consolidated balance sheet		2
Net amounts of assets presented in the consolidated balance sheet	6,072	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	3,786	4,480
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 2,286	$ 1,058

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of Table Shows the Offsetting of Financial Liabilities and Derivative Liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Gross amounts of recognized liabilities	$ 6,072	$ 5,540
Gross amounts offset in the consolidated balance sheet		2
Net amounts of liabilities presented in the consolidated balance sheet	6,072	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	$ 5,972	$ 5,538

Deposits (Details)

Deposits (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Deposits [Line Items]
Certificate of deposit	$ 55.9	$ 58

Deposits (Details) - Schedule o

Deposits (Details) - Schedule of Major Classification of Deposits - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Deposits [Abstract]
Non interest bearing demand	$ 224,182	$ 256,799
Interest bearing demand	174,729	191,719
Savings	226,077	191,272
Money market	216,565	255,995
Time deposits less than $250,000	193,518	160,507
Time deposits $250,000 or greater	50,248	30,373
Total Deposits	$ 1,085,319	$ 1,086,665

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Short-Term Borrowings [Line Items]
Mortgage-backed securities maturity, basis of allocation description	These securities have various maturity dates from 2025 through 2061.
Secured securities	$ 21.5	$ 17.8
Federal reserve discount	9.2
Purchases of federal funds	$ 41	$ 41
REPO Agreements [Member]
Short-Term Borrowings [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	Sep. 30, 2023	Dec. 31, 2022
Short-Term Borrowings [Line Items]
Securities sold under repurchase agreements	$ 16,519	$ 14,923

Federal Home Loan Bank (FHLB)_3

Federal Home Loan Bank (FHLB) Advances (Details) $ in Millions	Sep. 30, 2023 USD ($)
Federal Home Loan Bank Advances [Line Items]
Secured by mortgage loans (in Dollars)	$ 258.4
Variable interest rates	1.80%
Minimum [Member]
Federal Home Loan Bank Advances [Line Items]
Variable interest rates	3.75%
Maximum [Member]
Federal Home Loan Bank Advances [Line Items]
Variable interest rates	5.43%

Federal Home Loan Bank (FHLB)_4

Federal Home Loan Bank (FHLB) Advances (Details) - Schedule of Aggregate Annual Maturities of FHLB Advances - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Federal Home Loan Bank (FHLB) Advances [Abstract]
2023	$ 37,000
2026	5,000
2028	17,500
Total	$ 59,500	$ 60,000

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Sep. 15, 2005	Sep. 30, 2023	Dec. 31, 2022
Trust Preferred Securities [Line Items]
Private offering of capital securities	$ 10,000	$ 10,300,000	$ 10,300,000
Liquidation amount	$ 1,000
Variable rate percentage		1.80%
Capital Securities [Member]
Trust Preferred Securities [Line Items]
Maturity date		Sep. 15, 2035

Subordinated Debt (Details)

Subordinated Debt (Details) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	May 27, 2021	Sep. 30, 2023	Jun. 01, 2031
Subordinated Borrowing [Line Items]
Aggregate principal amount	$ 20
Floating rate percentage	3.65%
Debt issuance costs		$ 0.5
Forecast [Member]
Subordinated Borrowing [Line Items]
Interest rate			3.65%

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	Sep. 30, 2023	Dec. 31, 2022
U.S. Treasury and Government Agencies [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	$ 6,272
U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		$ 6,764
Mortgage-backed securities [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	182,692
Mortgage-backed securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		205,835
State and political subdivisions [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	9,578
State and political subdivisions [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		11,103
Other corporate securities [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	14,226
Other corporate securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		15,078
Interest rate contracts - assets [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	6,072
Interest rate contracts - assets [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		5,538
Interest rate contracts - liabilities [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(6,072)
Interest rate contracts - liabilities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		(5,538)
Forward contracts [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	85
Forward contracts [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		26
IRLCs [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(24)
IRLCs [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring		(20)
Level 1 [Member] | U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Mortgage-backed securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 1 [Member] | State and political subdivisions [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Other corporate securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Interest rate contracts - assets [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Interest rate contracts - liabilities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 1 [Member] | Forward contracts [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	85	26
Level 1 [Member] | IRLCs [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 2 [Member] | U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	6,272	6,764
Level 2 [Member] | Mortgage-backed securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	182,692	205,835
Level 2 [Member] | State and political subdivisions [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	9,578	11,103
Level 2 [Member] | Other corporate securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	14,226	15,078
Level 2 [Member] | Interest rate contracts - assets [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	6,072	5,538
Level 2 [Member] | Interest rate contracts - liabilities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(6,072)	(5,538)
Level 2 [Member] | Forward contracts [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 2 [Member] | IRLCs [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Mortgage-backed securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | State and political subdivisions [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Other corporate securities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Interest rate contracts - assets [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Interest rate contracts - liabilities [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | Forward contracts [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Level 3 [Member] | IRLCs [Member] | Fair Value, Recurring [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	$ (24)	$ (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 - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest rate lock commitments
Balance at beginning of period	$ (10)	$ 54	$ (20)	$ 22
Balance at end of period	(24)	(147)	(24)	(147)
Change in fair value	$ (14)	$ (201)	$ (4)	$ (169)

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	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	$ 2,259	$ 1,448
Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	1,560	1,028
Level 1 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights
Level 1 [Member] | Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights
Level 2 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights
Level 2 [Member] | Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights
Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	2,259	1,448
Level 3 [Member] | Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	$ 1,560	$ 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	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Collateral-dependent impaired loans [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 1,560	$ 1,028
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted-average)	1 - 100% (17%)	8 - 21% (12%)
Valuation technique	Market comparable properties	Market comparable properties
Mortgage servicing rights [Member] | Discount Rate [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 2,259	$ 1,448
Unobservable inputs	Discount rate	Discount rate
Range (weighted-average)	11.76%	11.39%
Valuation technique	Discounted cash flow	Discounted cash flow
Mortgage servicing rights [Member] | Measurement Input, Constant Prepayment Rate [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	Constant prepayment rate	Constant prepayment rate
Range (weighted-average)	8.32%	7.52%
Mortgage servicing rights [Member] | P&I earnings credit [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	P&I earnings credit	P&I earnings credit
Range (weighted-average)	5.32%	4.35%
Mortgage servicing rights [Member] | T and I Earnings Credit [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	T&I earnings credit	T&I earnings credit
Range (weighted-average)	5.23%	4.58%
Mortgage servicing rights [Member] | Inflation for cost of servicing [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	Inflation for cost of servicing	Inflation for cost of servicing
Range (weighted-average)	3.50%	3.50%
IRLCs [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ (24)	$ (20)
Unobservable inputs	Loan closing rates	Loan closing rates
Valuation technique	Discounted cash flow	Discounted cash flow
IRLCs [Member] | Minimum [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Range (weighted-average)	49%	41%
IRLCs [Member] | Maximum [Member]
Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [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	Sep. 30, 2023	Dec. 31, 2022
Financial assets
Cash and due from banks	$ 19,049	$ 27,817
Interest bearing time deposits	1,180	2,131
Loans held for sale	3,206	2,073
Loans, net of allowance for loan losses	973,231	948,257
Federal Reserve and FHLB Bank stock, at cost	6,261	6,326
Interest receivable	4,457	4,091
Financial liabilities
Deposits	1,085,319	1,086,665
Short-term borrowings	16,519	14,923
FHLB advances	59,500	60,000
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,630	19,594
Interest payable	2,216	769
Fair Value [Member]
Financial assets
Cash and due from banks	19,049	27,817
Interest bearing time deposits	1,180	2,131
Loans held for sale	3,194	2,100
Loans, net of allowance for loan losses	944,388	945,699
Federal Reserve and FHLB Bank stock, at cost	6,261	6,326
Interest receivable	4,457	4,091
Financial liabilities
Deposits	1,091,105	1,090,718
Short-term borrowings	16,519	14,923
FHLB advances	58,624	59,886
Trust preferred securities	9,343	9,674
Subordinated debt, net of issuance costs	19,228	18,959
Interest payable	2,216	769
Level 1 [Member]
Financial assets
Cash and due from banks	19,049	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	841,553	895,785
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Level 2 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits	1,180	2,131
Loans held for sale	3,194	2,100
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost	6,261	6,326
Interest receivable	4,457	4,091
Financial liabilities
Deposits	249,552	194,933
Short-term borrowings	16,519	14,923
FHLB advances	58,624	59,886
Trust preferred securities	9,343	9,674
Subordinated debt, net of issuance costs	19,228	18,959
Interest payable	2,216	769
Level 3 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for loan losses	944,388	945,699
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share Based Compensation [Line Items]
Shares granted under the plan (in Shares)			145,376
Option award contractual term			10
Compensation cost charge	$ 0.1	$ 0.1	$ 0.5	$ 0.5
Total unrecognized compensation cost	$ 0.7		$ 0.7
Weighted average period			2 years 8 months 12 days
2017 Stock Incentive Plan [Member]
Share Based Compensation [Line Items]
Shares available for grant or award (in Shares)	500,000		500,000

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of Summary of Restricted Stock Activity - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share Based Compensation [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