SB Financial (SBFG) 10-Q 9 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 09, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Information [Line Items]
Entity Registrant Name	SB FINANCIAL GROUP, INC.
Entity Central Index Key	0000767405
Entity File Number	1-36785
Entity Tax Identification Number	34-1395608
Entity Incorporation, State or Country Code	OH
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
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
Entity Phone Fax Numbers [Line Items]
City Area Code	(419)
Local Phone Number	783-8950
Entity Listings [Line Items]
Title of 12(b) Security	Common Shares, No Par Value 6,763,697 Outstanding at May 9, 2024
Trading Symbol	SBFG
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		6,763,697

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 26,602	$ 22,965
Interest bearing time deposits	2,417	1,535
Available-for-sale securities	213,239	219,708
Loans held for sale	4,730	2,525
Loans, net of unearned income	991,552	1,000,212
Allowance for credit losses	(15,643)	(15,786)
Premises and equipment, net	20,985	21,378
Federal Reserve and Federal Home Loan Bank Stock, at cost	6,512	7,279
Foreclosed assets and other assets held for sale, net	510	511
Interest receivable	4,584	4,657
Goodwill	23,239	23,239
Cash value of life insurance	30,103	29,121
Mortgage servicing rights	14,191	13,906
Other assets	12,991	11,999
Total assets	1,336,012	1,343,249
Deposits
Non interest bearing demand	219,395	228,713
Interest bearing demand	169,171	166,413
Savings	244,157	216,965
Money market	221,362	202,605
Time deposits	258,257	255,509
Total deposits	1,112,342	1,070,205
Repurchase agreements	12,916	13,387
Federal Home Loan Bank advances	35,000	83,600
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,654	19,642
Interest payable	2,772	2,443
Other liabilities	19,295	19,320
Total liabilities	1,212,289	1,218,907
Commitments & Contingent Liabilities
Shareholders’ Equity
Preferred stock, no par value; authorized 200,000 shares; 2024 - 0 shares outstanding, 2023 - 0 shares outstanding
Common stock, no par value; 2024 - 10,500,000 shares authorized, 8,525,375 shares issued; 2023 - 10,500,000 shares authorized, 8,525,375 shares issued	61,319	61,319
Additional paid-in capital	14,978	15,124
Retained earnings	109,937	108,486
Accumulated other comprehensive loss	(31,547)	(29,831)
Treasury stock, at cost; (2024 - 1,756,769 common shares; 2023 - 1,756,733 common shares)	(30,964)	(30,756)
Total shareholders’ equity	123,723	124,342
Total liabilities and shareholders’ equity	$ 1,336,012	$ 1,343,249

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)
Common stock, shares authorized	10,500,000	10,500,000
Common stock, shares issued	8,525,375	8,525,375
Treasury stock shares	1,756,769	1,756,733

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Loans
Taxable	$ 13,547	$ 12,126
Tax exempt	123	116
Securities
Taxable	1,274	1,350
Tax exempt	37	47
Other interest income	319	185
Total interest income	15,300	13,824
Interest Expense
Deposits	5,090	2,578
Repurchase agreements & other	34	10
Federal Home Loan Bank advance expense	613	553
Trust preferred securities expense	188	164
Subordinated debt expense	195	195
Total interest expense	6,120	3,500
Net Interest Income	9,180	10,324
Provision for credit losses - loans	(86)	313
Provision for unfunded commitments	86	(63)
Total provision for credit losses		250
Net interest income after provision for credit losses	9,180	10,074
Noninterest Income
Wealth management fees	865	917
Customer service fees	880	825
Gain on sale of mortgage loans & OMSR	781	599
Mortgage loan servicing fees, net	763	608
Gain on sale of non-mortgage loans	10	24
Title insurance income	266	373
Other income	386	320
Total noninterest income	3,951	3,666
Noninterest Expense
Salaries and employee benefits	5,352	5,913
Net occupancy expense	769	784
Equipment expense	1,077	981
Data processing fees	769	646
Professional fees	758	863
Marketing expense	197	198
Telephone and communications	105	121
Postage and delivery expense	97	87
State, local and other taxes	245	228
Employee expense	178	188
Other expense	735	764
Total noninterest expense	10,282	10,773
Income before income tax	2,849	2,967
Provision for income taxes	481	517
Net Income	$ 2,368	$ 2,450
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.35
Diluted earnings per common share (in Dollars per share)	$ 0.35	$ 0.35
Average common shares outstanding (in thousands):
Basic: (in Shares)	6,715	6,933
Diluted: (in Shares)	6,723	7,008

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 2,368	$ 2,450
Available for sale investment securities:
Gross unrealized holding (loss) gain arising in the period	(2,172)	3,100
Related tax benefit (provision)	456	(651)
Net effect on other comprehensive (loss) gain	(1,716)	2,449
Total comprehensive income	$ 652	$ 4,899

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, 2022	$ 61,319	$ 15,087	$ 101,966	$ (32,120)	$ (27,824)	$ 118,428
Net income			2,450			2,450
Other comprehensive income				2,449		2,449
Adoption of ASU 2016-13			(1,991)			(1,991)
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, 2023	61,319	15,124	108,486	(29,831)	(30,756)	124,342
Net income			2,368			2,368
Other comprehensive income				(1,716)		(1,716)
Cash dividends on common			(917)			(917)
Restricted stock vesting		(313)			313
Repurchased stock					(521)	(521)
Stock based compensation expense		167				167
Balance at Mar. 31, 2024	$ 61,319	$ 14,978	$ 109,937	$ (31,547)	$ (30,964)	$ 123,723

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders’ Equity (unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Cash dividends on common, per share	$ 0.135	$ 0.125
Repurchased stock, shares	30,048	55,800

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Activities
Net Income	$ 2,368	$ 2,450
Items not requiring (providing) cash
Depreciation and amortization	552	546
Provision for credit losses		250
Expense of share-based compensation plan	167	165
Amortization of premiums and discounts on securities	126	139
Amortization of intangible assets	17	21
Amortization of originated mortgage servicing rights	273	291
Recovery of mortgage servicing rights	(181)	(56)
Proceeds from sale of loans held for sale	36,623	25,803
Originations of loans held for sale	(38,414)	(28,980)
Gain from sale of loans	(791)	(623)
Changes in
Interest receivable	73	165
Other assets	(723)	1,510
Interest payable & other liabilities	218	(5,822)
Net cash provided by (used in) operating activities	308	(4,141)
Investing Activities
Purchases of available-for-sale securities		(723)
Proceeds from maturities of interest bearing time deposits	(882)	751
Proceeds from maturities of available-for-sale securities	4,171	4,857
Net change in loans	8,603	(14,298)
Purchase of premises, equipment	(159)	(338)
Proceeds from bank owned life insurance
Purchase of bank owned life insurance	(800)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(275)	(607)
Proceeds from sale of Federal Home Loan Bank Stock	1,042	879
Proceeds from sale of foreclosed assets	1	116
Net cash provided by (used in) investing activities	11,701	(9,363)
Financing Activities
Net increase (decrease) in demand deposits, money market, interest checking & savings accounts	44,885	(19,936)
Net (decrease) increase in time deposits	(2,748)	43,415
Net increase in securities sold under agreements to repurchase	(471)	1,075
Proceeds from Federal Home Loan Bank advances	110,500	170,500
Repayment of Federal Home Loan Bank advances	(159,100)	(186,000)
Stock repurchase plan	(521)	(865)
Cash dividends on common shares	(917)	(877)
Net cash (used in) provided by financing activities	(8,372)	7,312
Increase (decrease) in cash and cash equivalents	3,637	(6,192)
Cash and cash equivalents, beginning of period	22,965	27,817
Cash and cash equivalents, end of period	26,602	21,625
Supplemental cash flow information
Interest paid	$ 5,791	$ 2,828

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2024
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 months ended March 31, 2024, are not necessarily indicative of results for the complete year. The condensed consolidated balance sheet of the Company as of December 31, 2023, 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, 2023. Adoption of New Accounting Standards: 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 that are noncancellable), 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 $0.5 million of deferred tax being recorded as part of the deferred tax asset in the Company’s consolidated balance sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 Impact of As reported Cummulative 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 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). ASU No. 2023-02: Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (ASU 2023-02). This ASU permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization if certain conditions are met. A reporting entity makes an accounting policy election to apply the proportional amortization method on a tax-credit-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The Company adopted the standard on January 1, 2024. The adoption of this standard did not have a material effect on the Company’s consolidated financial statements. Accounting Standards not yet adopted: ASU No. 2023-09: Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The amendments in this ASU address investor requests for more transparency about income tax information through improvements to income tax disclosures, primarily related to effective tax rate reconciliation and information related to income taxes paid, among certain other amendments to improve the effectiveness of such disclosures. The amendments in this ASU are effective for fiscal years beginning after December 15, 2024 and are to be applied on a prospective basis. Adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2024
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 table below. There were no anti-dilutive shares in 2024 or 2023. Participating securities in the table 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) 2024 2023 Distributed earnings allocated to common shares $ 917 $ 876 Undistributed earnings allocated to common shares 1,443 1,567 Net earnings allocated to common shares 2,360 2,443 Net earnings allocated to participating securities 8 7 Net Income allocated to common shares and participating securities $ 2,368 $ 2,450 Weighted average shares outstanding for basic earnings per share 6,715 6,933 Dilutive effect of stock compensation 8 75 Weighted average shares outstanding for diluted earnings per share 6,723 7,008 Basic earnings per common share $ 0.35 $ 0.35 Diluted earnings per common share $ 0.35 $ 0.35

Available-For-Sale Securities

Available-For-Sale Securities	3 Months Ended
	Mar. 31, 2024
Available-for-Sale Securities [Abstract]
AVAILABLE-FOR-SALE SECURITIES	Note 3 – AVAILABLE-FOR-SALE Securities The amortized cost and appropriate fair values, together with gross unrealized gains and losses, of securities at March 31, 2024, and December 31, 2023, were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value March 31, 2024 U.S. Treasury and Government agencies $ 7,238 $ - $ (813 ) $ 6,425 Mortgage-backed securities 217,543 3 (34,994 ) 182,552 State and political subdivisions 11,191 3 (1,433 ) 9,761 Other corporate securities 17,200 - (2,699 ) 14,501 Totals $ 253,172 $ 6 $ (39,939 ) $ 213,239 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2023 U.S. Treasury and Government agencies $ 7,339 $ 1 $ (823 ) $ 6,517 Mortgage-backed securities 221,717 3 (32,853 ) 188,867 State and political subdivisions 11,212 8 (1,322 ) 9,898 Other corporate securities 17,200 - (2,774 ) 14,426 Totals $ 257,468 $ 12 $ (37,772 ) $ 219,708 The amortized cost and fair value of securities available-for-sale at March 31, 2024, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair ($ in thousands) Cost Value Within one year $ 1,016 $ 1,002 Due after one year through five years 1,603 1,537 Due after five years through ten years 24,474 20,895 Due after ten years 8,536 7,253 35,629 30,687 Mortgage-backed securities 217,543 182,552 Totals $ 253,172 $ 213,239 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $111.9 million at March 31, 2024 and $53.9 million at December 31, 2023. The fair value of securities delivered for repurchase agreements was $18.9 million at March 31, 2024, and $17.8 million at December 31, 2023. There were no realized gains or losses from sales of available-for-sale securities for the three months ended March 31, 2024, or March 31, 2023. 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 $212.2 million at March 31, 2024, and $217.0 million at December 31, 2023, which consisted of 142 securities, or 99 percent, and 139 securities, or approximately 99 percent, respectively, of the Company’s available-for-sale investment portfolio at such dates. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2024, and December 31, 2023, are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total March 31, 2024 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ - $ - $ 6,423 $ (813 ) $ 6,423 $ (813 ) Mortgage-backed securities - - 182,208 (34,994 ) 182,208 (34,994 ) State and political subdivisions 625 (5 ) 8,417 (1,428 ) 9,042 (1,433 ) Other corporate securities 423 (78 ) 14,078 (2,621 ) 14,501 (2,699 ) Totals $ 1,048 $ (83 ) $ 211,126 $ (39,856 ) $ 212,174 $ (39,939 ) Less than 12 Months 12 Months or Longer Total December 31, 2023 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ - $ - $ 6,022 $ (823 ) $ 6,022 $ (823 ) Mortgage-backed securities - - 188,508 (32,853 ) 188,508 (32,853 ) State and political subdivisions - - 8,541 (1,322 ) 8,541 (1,322 ) Other corporate securities - - 13,926 (2,774 ) 13,926 (2,774 ) Totals $ - $ - $ 216,997 $ (37,772 ) $ 216,997 $ (37,772 ) 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. Management reviews these securities on a quarterly basis and evaluates if any security has a fair value less than its amortized cost. 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. Changes in the ACL are recorded as provision for (or reversal of) credit losses. Available-for-sale securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management or when either of the aforementioned criteria regarding intent or requirement to sell is met. At March 31, 2024 and December 31, 2023, no ACL on available-for-sale securities was recorded. Management has made the accounting policy election to exclude accrued interest receivable on available-for-sale securities from the estimate of credit losses. Accrued interest receivable on available-for-sale debt securities totaled $0.7 million at March 31, 2024. Should the decline in fair value be the result of credit losses or other factors, the security would be moved to nonaccrual status and all accrued interest reversed.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2024
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 credit losses, any deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. Generally, all loan classes are placed on nonaccrual status not later than 90 days past due, unless the loan is well-secured and in the process of collection. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The following table summarizes the composition of the loan portfolio: Total Loans ($ in thousands) March 31, December 31, Commercial & industrial $ 120,016 $ 126,716 Commercial real estate - owner occupied 131,313 126,717 Commercial real estate - nonowner occupied 298,049 297,323 Agricultural 62,365 65,659 Residential real estate 314,668 318,123 Home equity line of credit (HELOC) 48,062 47,845 Consumer 17,079 17,829 Total loans 991,552 1,000,212 Allowance for credit losses (15,643 ) (15,786 ) Loans, net $ 975,909 $ 984,426 The totals shown above are net of deferred loan fees and costs, which totaled $0.34 million and $0.44 million at March 31, 2024, and December 31, 2023, respectively. The risk characteristics of each loan portfolio segment are as follows: Commercial & Industrial and Agricultural Commercial & industrial loans 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 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 $3.2 million at March 31, 2024, 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 utilizes 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 and consumer loan portfolios, which were 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 March 31, 2024 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 sound calculation. Key inputs into the DCF model include loan-level detail, including the amortized cost basis of individual loans, payment structure, 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 credit 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. 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. The Company utilizes its own prepayment and curtailment rates in the ACL estimate. In pools where observations are not sufficient, the Company utilizes the model’s most relevant benchmark rate. 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 ACL, 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. As a result of the adoption of ASC 326, the Company recorded a $1.4 million increase to the ACL as a cumulative-effect adjustment on January 1, 2023. The following tables summarize the activity related to the ACL for the three months ended March 31, 2024 and March 31, 2023. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 2,003 $ - $ (42 ) $ 6 $ 626 $ 2,593 Commercial real estate - owner occupied 1,952 - - - 57 2,009 Commercial real estate - nonowner occupied 5,718 - - - (240 ) 5,478 Agricultural 440 - - - 528 968 Residential real estate 4,936 - - - (1,075 ) 3,861 HELOC 510 - - - 14 524 Consumer 227 - (24 ) 3 4 210 Total $ 15,786 $ - $ (66 ) $ 9 $ (86 ) $ 15,643 ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 1,663 $ 230 $ - $ - $ 72 $ 1,965 Commercial real estate - owner occupied 1,696 54 - - 45 1,795 Commercial real estate - nonowner occupied 4,584 1,015 (32 ) - 242 5,809 Agricultural 611 (194 ) - - (14 ) 403 Residential real estate 4,438 360 - - (74 ) 4,724 HELOC 547 (76 ) - - 24 495 Consumer 279 (17 ) (37 ) 8 18 251 Total $ 13,818 $ 1,372 $ (69 ) $ 8 $ 313 $ 15,442 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 March 31, 2024 and December 31, 2023. ($ in thousands) Collateral Type Allocated March 31, 2024 Real Estate Other Total Allowance Commercial & industrial $ 364 $ 575 $ 939 $ 206 Commercial real estate - owner occupied 430 - 430 - Commercial real estate - nonowner occupied 218 - 218 - Agricultural - - - - Residential real estate 764 - 764 14 HELOC - - - - Consumer - - - - Total $ 1,776 $ 575 $ 2,351 $ 220 ($ in thousands) Collateral Type Allocated December 31, 2023 Real Estate Other Total Allowance Commercial & industrial $ 604 $ - $ 604 $ 97 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 284 - 284 40 Agricultural - - - - Residential real estate 1,023 - 1,023 18 HELOC - - - - Consumer - - - - Total $ 1,911 $ - $ 1,911 $ 155 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. 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 $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (5): Substandard (6): Doubtful (7): Loss (8): The Company evaluates the loan risk grading system definitions and allowance for credit loss methodology on an ongoing basis. The following table presents loan balances by credit quality indicators by year of origination as of March 31, 2024. ($ in thousands) Term Loans by Year of Origination Revolving Revolving March 31, 2024 2024 2023 2022 2021 2020 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 8,223 $ 16,499 $ 15,999 $ 18,268 $ 9,950 $ 12,625 $ 35,704 $ 389 $ 117,657 Special Mention (5) - - 720 - 193 - 360 - 1,273 Substandard (6) - - 153 - 43 149 101 139 585 Doubtful (7) - 153 - 226 - 67 50 5 501 Loss (8) - - - - - - - - - Total $ 8,223 $ 16,652 $ 16,872 $ 18,494 $ 10,186 $ 12,841 $ 36,215 $ 533 $ 120,016 Current period gross chargeoffs $ - $ 42 $ - $ - $ - $ - $ - $ - $ 42 Commercial real estate - owner occupied Pass (1 - 4) $ 4,423 $ 31,478 $ 21,331 $ 26,254 $ 12,874 $ 32,000 $ 383 $ 168 $ 128,911 Special Mention (5) - - - - 1,603 347 - - 1,950 Substandard (6) - - - - 430 - - - 430 Doubtful (7) - - - 21 - 1 - - 22 Loss (8) - - - - - - - - - Total $ 4,423 $ 31,478 $ 21,331 $ 26,275 $ 14,907 $ 32,348 $ 383 $ 168 $ 131,313 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied Pass (1 - 4) $ 10,399 $ 51,364 $ 63,866 $ 48,019 $ 44,755 $ 77,351 $ 102 $ - $ 295,856 Special Mention (5) - - - - - 2,075 - - 2,075 Substandard (6) - - - - - 118 - - 118 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 10,399 $ 51,364 $ 63,866 $ 48,019 $ 44,755 $ 79,544 $ 102 $ - $ 298,049 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass (1 - 4) $ 3,623 $ 8,780 $ 15,593 $ 12,591 $ 2,927 $ 11,006 $ 7,845 $ - $ 62,365 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 3,623 $ 8,780 $ 15,593 $ 12,591 $ 2,927 $ 11,006 $ 7,845 $ - $ 62,365 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass (1 - 4) $ 5,929 $ 50,888 $ 109,051 $ 84,153 $ 30,746 $ 32,464 $ - $ - $ 313,231 Special Mention (5) - - - 269 53 1,115 - - 1,437 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 5,929 $ 50,888 $ 109,051 $ 84,422 $ 30,799 $ 33,579 $ - $ - $ 314,668 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ - $ 51 $ 18 $ 150 $ 41,081 $ 6,598 $ 47,898 Special Mention (5) - - - - - 56 20 88 164 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ - $ 51 $ 18 $ 206 $ 41,101 $ 6,686 $ 48,062 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Pass (1 - 4) $ 738 $ 2,928 $ 4,643 $ 1,284 $ 624 $ 262 $ 6,592 $ - $ 17,071 Special Mention (5) - - 8 - - - - - 8 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 738 $ 2,928 $ 4,651 $ 1,284 $ 624 $ 262 $ 6,592 $ - $ 17,079 Current period gross chargeoffs $ - $ - $ - $ - $ 2 $ - $ - $ 22 $ 24 Total Loans Pass (1 - 4) $ 33,335 $ 161,937 $ 230,483 $ 190,620 $ 101,894 $ 165,858 $ 91,707 $ 7,155 $ 982,989 Special Mention (5) - - 728 269 1,849 3,593 380 88 6,907 Substandard (6) - - 153 - 473 267 101 139 1,133 Doubtful (7) - 153 - 247 - 68 50 5 523 Loss (8) - - - - - - - - - Total Loans $ 33,335 $ 162,090 $ 231,364 $ 191,136 $ 104,216 $ 169,786 $ 92,238 $ 7,387 $ 991,552 Current period gross chargeoffs $ - $ 42 $ - $ - $ 2 $ - $ - $ 22 $ 66 The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving December 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 17,239 $ 18,076 $ 19,143 $ 10,573 $ 7,449 $ 5,965 $ 45,831 $ 444 $ 124,720 Special Mention (5) - 731 - 64 - 140 201 - 1,136 Substandard (6) - 41 - - 25 137 - 80 283 Doubtful (7) 195 - 226 - 1 100 50 5 577 Loss (8) - - - - - - - - - Total $ 17,434 $ 18,848 $ 19,369 $ 10,637 $ 7,475 $ 6,342 $ 46,082 $ 529 $ 126,716 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied Pass (1 - 4) $ 29,253 $ 21,427 $ 26,808 $ 12,931 $ 12,881 $ 20,409 $ 112 $ 173 $ 123,994 Special Mention (5) - - - 2,338 358 - - - 2,696 Substandard (6) - - - - - - - - - Doubtful (7) - - 26 - 1 - - - 27 Loss (8) - - - - - - - - - Total $ 29,253 $ 21,427 $ 26,834 $ 15,269 $ 13,240 $ 20,409 $ 112 $ 173 $ 126,717 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied Pass (1 - 4) $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 30,561 $ 47,895 $ 2,377 $ - $ 295,055 Special Mention (5) - - - - 838 1,134 - - 1,972 Substandard (6) - - - - - 154 18 - 172 Doubtful (7) - - - - - 124 - - 124 Loss (8) - - - - - - - - - Total $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 31,399 $ 49,307 $ 2,395 $ - $ 297,323 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass (1 - 4) $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass (1 - 4) $ 53,013 $ 110,531 $ 85,075 $ 31,558 $ 10,425 $ 22,564 $ 1,816 $ 1,300 $ 316,282 Special Mention (5) - - - - - - - - - Substandard (6) - - 361 54 485 920 - - 1,820 Doubtful (7) - - - - - 21 - - 21 Loss (8) - - - - - - - - - Total $ 53,013 $ 110,531 $ 85,436 $ 31,612 $ 10,910 $ 23,505 $ 1,816 $ 1,300 $ 318,123 Current period gross chargeoffs $ - $ - $ 32 $ 21 $ - $ - $ - $ - $ 53 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 46 $ 18 $ 85 $ 94 $ 40,932 $ 6,492 $ 47,667 Special Mention (5) - - - - - 59 20 99 178 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 46 $ 18 $ 85 $ 153 $ 40,952 $ 6,591 $ 47,845 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Pass (1 - 4) $ 3,296 $ 5,142 $ 1,429 $ 740 $ 221 $ 128 $ 6,863 $ - $ 17,819 Special Mention (5) - - - 1 - - - - 1 Substandard (6) - 9 - - - - - - 9 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 3,296 $ 5,151 $ 1,429 $ 741 $ 221 $ 128 $ 6,863 $ - $ 17,829 Current period gross chargeoffs $ - $ 12 $ 8 $ 11 $ - $ - $ - $ 34 $ 65 Total Loans Pass (1 - 4) $ 165,212 $ 238,592 $ 193,099 $ 105,213 $ 63,481 $ 106,856 $ 110,334 $ 8,409 $ 991,196 Special Mention (5) - 731 - 2,403 1,196 1,333 221 99 5,983 Substandard (6) - 50 361 54 510 1,211 18 80 2,284 Doubtful (7) 195 - 252 - 2 245 50 5 749 Loss (8) - - - - - - - - - Total Loans $ 165,407 $ 239,373 $ 193,712 $ 107,670 $ 65,189 $ 109,645 $ 110,623 $ 8,593 $ 1,000,212 Current period gross chargeoffs $ - $ 12 $ 40 $ 32 $ - $ - $ - $ 34 $ 118 The following tables present the Company’s loan portfolio aging analysis as of March 31, 2024, and December 31, 2023. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past March 31, 2024 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 776 $ 127 $ 770 $ 1,673 $ 118,343 $ 120,016 Commercial real estate - owner occupied - - - - 131,313 131,313 Commercial real estate - nonowner occupied 27 - 28 55 297,994 298,049 Agricultural - - - - 62,365 62,365 Residential real estate - 427 294 721 313,947 314,668 HELOC 117 100 65 282 47,780 48,062 Consumer 1 5 - 6 17,073 17,079 Total Loans $ 921 $ 659 $ 1,157 $ 2,737 $ 988,815 $ 991,552 30-59 Days 60-89 Days Greater Than Total Past December 31, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 26 $ - $ 658 $ 684 $ 126,032 $ 126,716 Commercial real estate - owner occupied - - - - 126,717 126,717 Commercial real estate - nonowner occupied - - 29 29 297,294 297,323 Agricultural - - - - 65,659 65,659 Residential real estate - 222 395 617 317,506 318,123 HELOC - 8 67 75 47,770 47,845 Consumer 88 33 1 122 17,707 17,829 Total Loans $ 114 $ 263 $ 1,150 $ 1,527 $ 998,685 $ 1,000,212 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. It is at the discretion of management to determine when a loan is placed back on accrual status once a borrower establishes a history of six consecutive timely principal and interest payments. The categories of nonaccrual loans as of March 31, 2024, and December 31, 2023, are presented in the following table. March 31, 2024 ($ in thousands) Nonaccrual Nonaccrual Total Commercial & industrial $ 147 $ 750 $ 897 Commercial real estate - owner occupied 21 - 21 Commercial real estate - nonowner occupied - 28 28 Agricultural - - - Residential real estate 551 763 1,314 Home equity line of credit (HELOC) 166 - 166 Consumer 8 - 8 Total loans $ 893 $ 1,541 $ 2,434 December 31, 2023 ($ in thousands) Nonaccrual Nonaccrual Total Commercial & industrial $ 651 $ 97 $ 748 Commercial real estate - owner occupied 26 - 26 Commercial real estate - nonowner occupied 141 - 141 Agricultural - - - Residential real estate 1,694 18 1,712 Home equity line of credit (HELOC) 180 - 180 Consumer 11 - 11 Total loans $ 2,703 $ 115 $ 2,818 Modifications made to Borrowers Experiencing Financial Difficulty In the normal course of business, the Company may execute loan modifications with borrowers. These modifications are analyzed to determine whether the modification is considered concessionary, long term and made to a borrower experiencing financial difficulty. The Company’s modifications generally include interest rate adjustments, principal reductions, and amortization and maturity date extensions. These modifications allow the borrower short-term cash relief to allow them to improve their financial condition. If a loan modification is determined to be made to a borrower experiencing financial difficulty, the loan is considered collateral dependent and evaluated as part of the ACL as described above in the Allowance for Credit Losses section of this note. For the three months ended March 31, 2024, 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 March 31, 2024. The Company monitors loan payments on an ongoing 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 three-month period ended March 31, 2024, 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 the extension of credit is not unconditionally cancellable (i.e. the 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 $0.9 million at March 31, 2024, is classified on the balance sheet within Other liabilities. The following table presents the balance and activity in the ACL for unfunded loan commitments for the three months ended March 31, 2024, and March 31, 2023. ($ in thousands) Three Months Ended 2024 2023 Balance, beginning of period $ 776 $ - Adjustment for adoption of ASU 2016-13 - 1,149 Provision for unfunded commitments 86 (63 ) Balance, end of period $ 862 $ 1,086

Goodwill

Goodwill	3 Months Ended
	Mar. 31, 2024
Goodwill [Abstract]
GOODWILL	NOTE 5 – GOODWILL A summary of the activity in goodwill is presented below: ($ in thousands) Three Months Ended 2024 2023 Beginning balance $ 23,239 $ 23,239 Measurement period adjustments - - Ending balance $ 23,239 $ 23,239 Goodwill is not amortized but is evaluated for impairment annually, and on an interim basis if events or circumstances change that indicate an impairment may exist. As of March 31, 2024, and December 31, 2023, 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 September 30, 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 September 30, 2023, impairment test were noted that would indicate it was more likely than not a goodwill impairment exists.

Mortgage Servicing Rights

Mortgage Servicing Rights	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023. Contractually specified servicing fees of $0.8 million were included in mortgage loan servicing fees in the consolidated income statement for the three months ended March 31, 2024 and 2023. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended ($ in thousands) 2024 2023 Carrying amount, beginning of year $ 13,906 $ 13,503 Mortgage servicing rights capitalized during the year 377 280 Mortgage servicing rights amortization during the year (273 ) (291 ) Net change in valuation allowance 181 56 Carrying amount, end of year $ 14,191 $ 13,548 Valuation allowance: Beginning of year $ 227 $ 177 Increase (reduction) (181 ) (56 ) End of year $ 46 $ 121 Fair value, beginning of period $ 17,125 $ 15,754 Fair value, end of period $ 18,141 $ 16,911

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2024
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 included in Other assets in the consolidated balance sheets, while derivative instruments with a negative fair value are reported in accrued expenses and included in Other liabilities in the consolidated balance sheets. The table below presents the notional amount and fair value of the Company’s interest rate swaps, IRLCs and forward contracts utilized as of March 31, 2024, and December 31, 2023. March 31, 2024 December 31, 2023 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 67,346 $ 4,545 $ 68,381 $ 3,638 IRLCs 15,604 54 7,466 45 Total contracts $ 82,950 $ 4,599 $ 75,847 $ 3,683 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 67,346 $ (4,545 ) $ 68,381 $ (3,638 ) Forward contracts 19,000 (29 ) 10,750 (37 ) Total contracts $ 86,346 $ (4,574 ) $ 79,131 $ (3,675 ) The fair value of interest rate swaps was 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 months ended March 31, 2024, and 2023. Three Months Ended ($ in thousands) Statement of income classification 2024 2023 Interest rate swap contracts Other income $ - $ 6 IRLCs Gain on sale of mortgage loans & OMSR 9 65 Forward contracts Gain on sale of mortgage loans & OMSR 8 (138 ) The following table shows the offsetting of financial assets and derivative assets at March 31, 2024, and December 31, 2023. Gross Gross Net amounts Gross amounts not offset in the consolidated balance sheet ($ in thousands) recognized consolidated consolidated Financial Cash collateral Net amount March 31, 2024 Interest rate swaps $ 4,670 $ 125 $ 4,545 $ - $ 3,660 $ 885 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ 2,900 $ 738 The following table shows the offsetting of financial liabilities and derivative liabilities at March 31, 2024, and December 31, 2023. Gross Net amounts Gross amounts offset presented Gross amounts not offset in the amounts of in the in the consolidated balance sheet recognized consolidated consolidated Financial Cash collateral ($ in thousands) liabilities balance sheet balance sheet instruments pledged Net amount March 31, 2024 Interest rate swaps $ 4,670 $ 125 $ 4,545 $ - $ - $ 4,545 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ - $ 3,638

Deposits

Deposits	3 Months Ended
	Mar. 31, 2024
Deposits [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS Major classification of deposits at March 31, 2024, and at December 31, 2023, were as follows: ($ in thousands) March 31, December 31, Non interest bearing demand $ 219,395 $ 228,713 Interest bearing demand 169,171 166,413 Savings 244,157 216,965 Money market 221,362 202,605 Time deposits less than $250,000 202,014 201,379 Time deposits $250,000 or greater 56,243 54,130 Total Deposits $ 1,112,342 $ 1,070,205 Included in time deposits at March 31, 2024, and December 31, 2023, were $53.2 million and $56.5 million, respectively, of deposits which were obtained through the Certificate of Deposit Account Registry Service (CDARS).

Short-Term Borrowings

Short-Term Borrowings	3 Months Ended
	Mar. 31, 2024
Short-Term Borrowings [Abstract]
SHORT-TERM BORROWINGS	NOTE 9 – SHORT-TERM BORROWINGS ($ in thousands) March 31, December 31, Securities sold under repurchase agreements $ 12,916 $ 13,387 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 2051. As of March 31, 2024, these REPO agreements were secured by securities with a fair value totaling $18.9 million. The REPO agreements mature within one month. The Company has borrowing capabilities at the Federal Reserve Discount Window (“Discount Window”) and the Bank Term Funding Program (“BTFP”) by pledging either securities or loans as collateral. As of March 31, 2024, there was $20.3 million pledged to the Federal Reserve Discount Window. At March 31, 2024, and December 31, 2023, 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	3 Months Ended
	Mar. 31, 2024
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 $281.3 million in mortgage loans at March 31, 2024. Advances consisted of fixed interest rates from 3.75 to 5.61 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at March 31, 2024, were: ($ in thousands) Debt 2026 $ 12,500 2027 5,000 2028 17,500 Total $ 35,000

Trust Preferred Securities

Trust Preferred Securities	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023, was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	3 Months Ended
	Mar. 31, 2024
Subordinated Debt [Abstract]
SUBORDINATED DEBT	NOTE 12 – SUBORDINATED DEBT On May 27, 2021, the Company entered into Subordinated Note Purchase Agreements (collectively, the “Purchase Agreements”) with qualified institutional buyers and accredited investors (collectively, the “Purchasers”) pursuant to which the Company issued and sold $20.0 million in aggregate principal amount of its 3.65% Fixed to Floating Rate Subordinated Notes due 2031 (the “Notes”). The Notes were sold by the Company in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended. The Notes mature on June 1, 2031, and bear interest at a fixed rate of 3.65% through May 31, 2026. From June 1, 2026, to the maturity date or earlier redemption of the Notes, the interest rate will reset quarterly to an interest rate per annum, equal to the then-current-three-month SOFR provided by the Federal Reserve Bank of New York plus 296 basis points. The Company may redeem the Notes at any time after May 31, 2026, and at any time in whole, but not in part, upon the occurrence of certain events. Any redemption of the Notes will be subject to prior regulatory approval. The Company incurred debt issuance costs for placement fees, legal and other out-of-pocket expenses of approximately $0.5 million, which are being amortized over the life of the Notes.

Disclosures about Fair Value of

Disclosures about Fair Value of Assets and Liabilities	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,425 $ - $ 6,425 $ - Mortgage-backed securities 182,552 - 182,552 - State and political subdivisions 9,761 - 9,761 - Other corporate securities 14,501 - 14,501 - Interest rate contracts - assets 4,545 - 4,545 - Interest rate contracts - liabilities (4,545 ) - (4,545 ) - Forward contracts (29 ) (29 ) - - IRLCs 54 - - 54 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,517 $ - $ 6,517 $ - Mortgage-backed securities 188,867 - 188,867 - State and political subdivisions 9,898 - 9,898 - Other corporate securities 14,426 - 14,426 - Interest rate contracts - assets 3,638 - 3,638 - Interest rate contracts - liabilities (3,638 ) - (3,638 ) - Forward contracts (37 ) (37 ) - - IRLCs 45 - - 45 Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs The following table reconciles the beginning and ending balances of recurring fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs for the three months ended March 31, 2024, and 2023. for the Three Months Ended ($ in thousands) 2024 2023 Interest rate lock commitments Balance at beginning of period $ 45 $ (20 ) Total realized gains (losses) Change in fair value 9 65 Balance at end of period $ 54 $ 45 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 is based on the appraised value of the collateral, less estimated cost to sell. Collateral- dependent individually evaluated loans are classified within Level 3 of the fair value hierarchy. This method requires obtaining an independent appraisal of the collateral, which is reviewed for accuracy and consistency by management. Appraisers are selected from an approved list which is maintained by management. The appraised values are reduced by applying a discount factor to the value based on the Company’s loan review policy. All individually evaluated loans held by the Company were collateral dependent at March 31, 2024 and December 31, 2023. 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 $ 536 $ - $ - $ 536 Mortgage servicing rights 2,033 - - 2,033 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent impaired loans $ 864 $ - $ - $ 864 Mortgage servicing rights 1,896 - - 1,896 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 (weighted- ($ in thousands) 2024 Valuation technique Unobservable inputs average) Collateral-dependent individually evaluated loans $ 536 Market comparable properties Comparability adjustments (%) 11 - 100% (44%) Mortgage servicing rights 2,033 Discounted cash flow Discount rate 11.13% Constant prepayment rate 6.23% P&I earnings credit 5.33% T&I earnings credit 5.05% Inflation for cost of servicing 3.50% IRLCs 54 Discounted cash flow Loan closing rates 56% - 99% Fair value at Range (weighted- ($ in thousands) 2023 Valuation technique Unobservable inputs average) Collateral-dependent impaired loans $ 864 Market comparable properties Comparability adjustments (%) 2 - 100% (25%) Mortgage servicing rights 1,896 Discounted cash flow Discount rate 11.01% Constant prepayment rate 7.16% P&I earnings credit 5.33% T&I earnings credit 5.13% Inflation for cost of servicing 3.50% IRLCs 45 Discounted cash flow Loan closing rates 27% - 91% There were no changes in the inputs or methodologies used to determine fair value at March 31, 2024, as compared to December 31, 2023. 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, Interest Bearing Time Deposits, 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 March 31, 2024, and December 31, 2023. Loan Commitments The fair value of commitments is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. The estimated fair values for other financial instruments and off-balance-sheet loan commitments approximate cost at March 31, 2024, and December 31, 2023, and are not considered significant to this presentation. Trust Preferred Securities The fair value for Trust Preferred Securities is estimated by discounting the cash flows using an appropriate discount rate. Subordinated Debt The fair value for subordinated debt is estimated by discounting the cash flows using a discount rate equal to the rate currently offered on similar borrowings. The following table presents estimated fair values of the Company’s other financial instruments carried at other than fair value. The fair values of certain of these instruments were calculated by discounting expected cash flows, which involves significant judgments by management and uncertainties. Fair value is the estimated amount at which financial assets or liabilities could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Because no market exists for certain of these financial instruments, and because management does not intend to sell these financial instruments, the Company does not know whether the fair values shown below represent values at which the respective financial instruments could be sold individually or in the aggregate. ($ in thousands) Carrying Fair Fair value measurements using March 31, 2024 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 26,602 $ 26,602 $ 26,602 $ - $ - Interest bearing time deposits 2,417 2,417 - 2,417 - Loans held for sale 4,730 4,791 - 4,791 - Loans, net of allowance for credit losses 975,909 961,450 - - 961,450 Federal Reserve and FHLB Bank stock, at cost 6,512 6,512 - 6,512 - Interest receivable 4,584 4,584 - 4,584 - Financial liabilities Deposits $ 1,112,342 $ 1,116,486 $ 854,085 $ 262,401 $ - Short-term borrowings 12,916 12,916 - 12,916 - FHLB advances 35,000 34,400 - 34,400 - Trust preferred securities 10,310 9,654 - 9,654 - Subordinated debt, net of issuance costs 19,654 19,568 - 19,568 - Interest payable 2,772 2,772 - 2,772 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 22,965 $ 22,965 $ 22,965 $ - $ - Interest bearing time deposits 1,535 1,535 - 1,535 - Loans held for sale 2,525 2,565 - 2,565 - Loans, net of allowance for credit losses 984,426 964,216 - - 964,216 Federal Reserve and FHLB Bank stock, at cost 7,279 7,279 - 7,279 - Interest receivable 4,657 4,657 - 4,657 - Financial liabilities Deposits $ 1,070,205 $ 1,078,028 $ 814,696 $ 263,332 $ - Short-term borrowings 13,387 13,387 - 13,387 - FHLB advances 83,600 83,368 - 83,368 - Trust preferred securities 10,310 9,759 - 9,759 - Subordinated debt, net of issuance costs 19,642 19,435 - 19,435 - Interest payable 2,443 2,443 - 2,443 -

Share Based Compensation

Share Based Compensation	3 Months Ended
	Mar. 31, 2024
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 186,456 shares had been granted under the plan as of March 31, 2024. 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 March 31, 2024, there were no stock options outstanding, and no unrecognized compensation cost related to stock option awards. No stock options were granted in the first three months of 2024. On February 5, 2013, the Company adopted a Long Term Incentive Plan (the “LTI Plan”), which provides for awards of restricted stock in the Company to certain key executives. These restricted stock awards vest over a four-year period and are intended to assist the Company in retention of key executives. The compensation cost charged against income for awards under the LTI Plan for the three months ended March 31, 2024 and March 31, 2023 was $0.2 million and $0.2 million, respectively. As of March 31, 2024, there was $1.0 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements related to the restricted stock awards under the 2017 Plan which were granted in accordance with the LTI Plan. That cost is expected to be recognized over a weighted-average period of 1.9 years. The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the three months ended March 31, 2024. Shares Weighted-Average Nonvested, January 1, 2024 48,966 $ 18.49 Granted 35,776 15.71 Vested (18,507 ) 18.69 Forfeited - - Nonvested, March 31, 2024 66,235 $ 16.93

General Litigation

General Litigation	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, will not have a material adverse effect on the consolidated financial position, results of operations and cash flow of the Company.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 2,368	$ 2,450

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Adoption of New Accounting Standards:	Adoption of New Accounting Standards: 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 that are noncancellable), 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 $0.5 million of deferred tax being recorded as part of the deferred tax asset in the Company’s consolidated balance sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 Impact of As reported Cummulative 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 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). ASU No. 2023-02: Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (ASU 2023-02). This ASU permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization if certain conditions are met. A reporting entity makes an accounting policy election to apply the proportional amortization method on a tax-credit-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The Company adopted the standard on January 1, 2024. The adoption of this standard did not have a material effect on the Company’s consolidated financial statements.
Accounting Standards not yet adopted:	Accounting Standards not yet adopted: ASU No. 2023-09: Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The amendments in this ASU address investor requests for more transparency about income tax information through improvements to income tax disclosures, primarily related to effective tax rate reconciliation and information related to income taxes paid, among certain other amendments to improve the effectiveness of such disclosures. The amendments in this ASU are effective for fiscal years beginning after December 15, 2024 and are to be applied on a prospective basis. Adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2024
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 Impact of As reported Cummulative Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2024
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 table below. There were no anti-dilutive shares in 2024 or 2023. Three Months Ended ($ and outstanding shares in thousands - except per share data) 2024 2023 Distributed earnings allocated to common shares $ 917 $ 876 Undistributed earnings allocated to common shares 1,443 1,567 Net earnings allocated to common shares 2,360 2,443 Net earnings allocated to participating securities 8 7 Net Income allocated to common shares and participating securities $ 2,368 $ 2,450 Weighted average shares outstanding for basic earnings per share 6,715 6,933 Dilutive effect of stock compensation 8 75 Weighted average shares outstanding for diluted earnings per share 6,723 7,008 Basic earnings per common share $ 0.35 $ 0.35 Diluted earnings per common share $ 0.35 $ 0.35

Available-For-Sale Securities (

Available-For-Sale Securities (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023, were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value March 31, 2024 U.S. Treasury and Government agencies $ 7,238 $ - $ (813 ) $ 6,425 Mortgage-backed securities 217,543 3 (34,994 ) 182,552 State and political subdivisions 11,191 3 (1,433 ) 9,761 Other corporate securities 17,200 - (2,699 ) 14,501 Totals $ 253,172 $ 6 $ (39,939 ) $ 213,239 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2023 U.S. Treasury and Government agencies $ 7,339 $ 1 $ (823 ) $ 6,517 Mortgage-backed securities 221,717 3 (32,853 ) 188,867 State and political subdivisions 11,212 8 (1,322 ) 9,898 Other corporate securities 17,200 - (2,774 ) 14,426 Totals $ 257,468 $ 12 $ (37,772 ) $ 219,708
Schedule of Amortized Cost and Fair Value of Securities Available-For-Sale	The amortized cost and fair value of securities available-for-sale at March 31, 2024, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair ($ in thousands) Cost Value Within one year $ 1,016 $ 1,002 Due after one year through five years 1,603 1,537 Due after five years through ten years 24,474 20,895 Due after ten years 8,536 7,253 35,629 30,687 Mortgage-backed securities 217,543 182,552 Totals $ 253,172 $ 213,239
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 March 31, 2024, and December 31, 2023, are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total March 31, 2024 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ - $ - $ 6,423 $ (813 ) $ 6,423 $ (813 ) Mortgage-backed securities - - 182,208 (34,994 ) 182,208 (34,994 ) State and political subdivisions 625 (5 ) 8,417 (1,428 ) 9,042 (1,433 ) Other corporate securities 423 (78 ) 14,078 (2,621 ) 14,501 (2,699 ) Totals $ 1,048 $ (83 ) $ 211,126 $ (39,856 ) $ 212,174 $ (39,939 ) Less than 12 Months 12 Months or Longer Total December 31, 2023 Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized U.S. Treasury and Government agencies $ - $ - $ 6,022 $ (823 ) $ 6,022 $ (823 ) Mortgage-backed securities - - 188,508 (32,853 ) 188,508 (32,853 ) State and political subdivisions - - 8,541 (1,322 ) 8,541 (1,322 ) Other corporate securities - - 13,926 (2,774 ) 13,926 (2,774 ) Totals $ - $ - $ 216,997 $ (37,772 ) $ 216,997 $ (37,772 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2024
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) March 31, December 31, Commercial & industrial $ 120,016 $ 126,716 Commercial real estate - owner occupied 131,313 126,717 Commercial real estate - nonowner occupied 298,049 297,323 Agricultural 62,365 65,659 Residential real estate 314,668 318,123 Home equity line of credit (HELOC) 48,062 47,845 Consumer 17,079 17,829 Total loans 991,552 1,000,212 Allowance for credit losses (15,643 ) (15,786 ) Loans, net $ 975,909 $ 984,426
Schedule of Activity Related to The Allowance for Credit Losses	The following tables summarize the activity related to the ACL for the three months ended March 31, 2024 and March 31, 2023. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 2,003 $ - $ (42 ) $ 6 $ 626 $ 2,593 Commercial real estate - owner occupied 1,952 - - - 57 2,009 Commercial real estate - nonowner occupied 5,718 - - - (240 ) 5,478 Agricultural 440 - - - 528 968 Residential real estate 4,936 - - - (1,075 ) 3,861 HELOC 510 - - - 14 524 Consumer 227 - (24 ) 3 4 210 Total $ 15,786 $ - $ (66 ) $ 9 $ (86 ) $ 15,643 ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 1,663 $ 230 $ - $ - $ 72 $ 1,965 Commercial real estate - owner occupied 1,696 54 - - 45 1,795 Commercial real estate - nonowner occupied 4,584 1,015 (32 ) - 242 5,809 Agricultural 611 (194 ) - - (14 ) 403 Residential real estate 4,438 360 - - (74 ) 4,724 HELOC 547 (76 ) - - 24 495 Consumer 279 (17 ) (37 ) 8 18 251 Total $ 13,818 $ 1,372 $ (69 ) $ 8 $ 313 $ 15,442
Schedule of Presents an Analysis of Collateral Dependent Loans	The following table presents an analysis of collateral-dependent loans of the Company as of March 31, 2024 and December 31, 2023. ($ in thousands) Collateral Type Allocated March 31, 2024 Real Estate Other Total Allowance Commercial & industrial $ 364 $ 575 $ 939 $ 206 Commercial real estate - owner occupied 430 - 430 - Commercial real estate - nonowner occupied 218 - 218 - Agricultural - - - - Residential real estate 764 - 764 14 HELOC - - - - Consumer - - - - Total $ 1,776 $ 575 $ 2,351 $ 220 ($ in thousands) Collateral Type Allocated December 31, 2023 Real Estate Other Total Allowance Commercial & industrial $ 604 $ - $ 604 $ 97 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 284 - 284 40 Agricultural - - - - Residential real estate 1,023 - 1,023 18 HELOC - - - - Consumer - - - - Total $ 1,911 $ - $ 1,911 $ 155
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 March 31, 2024. ($ in thousands) Term Loans by Year of Origination Revolving Revolving March 31, 2024 2024 2023 2022 2021 2020 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 8,223 $ 16,499 $ 15,999 $ 18,268 $ 9,950 $ 12,625 $ 35,704 $ 389 $ 117,657 Special Mention (5) - - 720 - 193 - 360 - 1,273 Substandard (6) - - 153 - 43 149 101 139 585 Doubtful (7) - 153 - 226 - 67 50 5 501 Loss (8) - - - - - - - - - Total $ 8,223 $ 16,652 $ 16,872 $ 18,494 $ 10,186 $ 12,841 $ 36,215 $ 533 $ 120,016 Current period gross chargeoffs $ - $ 42 $ - $ - $ - $ - $ - $ - $ 42 Commercial real estate - owner occupied Pass (1 - 4) $ 4,423 $ 31,478 $ 21,331 $ 26,254 $ 12,874 $ 32,000 $ 383 $ 168 $ 128,911 Special Mention (5) - - - - 1,603 347 - - 1,950 Substandard (6) - - - - 430 - - - 430 Doubtful (7) - - - 21 - 1 - - 22 Loss (8) - - - - - - - - - Total $ 4,423 $ 31,478 $ 21,331 $ 26,275 $ 14,907 $ 32,348 $ 383 $ 168 $ 131,313 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied Pass (1 - 4) $ 10,399 $ 51,364 $ 63,866 $ 48,019 $ 44,755 $ 77,351 $ 102 $ - $ 295,856 Special Mention (5) - - - - - 2,075 - - 2,075 Substandard (6) - - - - - 118 - - 118 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 10,399 $ 51,364 $ 63,866 $ 48,019 $ 44,755 $ 79,544 $ 102 $ - $ 298,049 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass (1 - 4) $ 3,623 $ 8,780 $ 15,593 $ 12,591 $ 2,927 $ 11,006 $ 7,845 $ - $ 62,365 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 3,623 $ 8,780 $ 15,593 $ 12,591 $ 2,927 $ 11,006 $ 7,845 $ - $ 62,365 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass (1 - 4) $ 5,929 $ 50,888 $ 109,051 $ 84,153 $ 30,746 $ 32,464 $ - $ - $ 313,231 Special Mention (5) - - - 269 53 1,115 - - 1,437 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 5,929 $ 50,888 $ 109,051 $ 84,422 $ 30,799 $ 33,579 $ - $ - $ 314,668 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ - $ 51 $ 18 $ 150 $ 41,081 $ 6,598 $ 47,898 Special Mention (5) - - - - - 56 20 88 164 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ - $ 51 $ 18 $ 206 $ 41,101 $ 6,686 $ 48,062 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Pass (1 - 4) $ 738 $ 2,928 $ 4,643 $ 1,284 $ 624 $ 262 $ 6,592 $ - $ 17,071 Special Mention (5) - - 8 - - - - - 8 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 738 $ 2,928 $ 4,651 $ 1,284 $ 624 $ 262 $ 6,592 $ - $ 17,079 Current period gross chargeoffs $ - $ - $ - $ - $ 2 $ - $ - $ 22 $ 24 Total Loans Pass (1 - 4) $ 33,335 $ 161,937 $ 230,483 $ 190,620 $ 101,894 $ 165,858 $ 91,707 $ 7,155 $ 982,989 Special Mention (5) - - 728 269 1,849 3,593 380 88 6,907 Substandard (6) - - 153 - 473 267 101 139 1,133 Doubtful (7) - 153 - 247 - 68 50 5 523 Loss (8) - - - - - - - - - Total Loans $ 33,335 $ 162,090 $ 231,364 $ 191,136 $ 104,216 $ 169,786 $ 92,238 $ 7,387 $ 991,552 Current period gross chargeoffs $ - $ 42 $ - $ - $ 2 $ - $ - $ 22 $ 66 ($ in thousands) Term Loans by Year of Origination Revolving Revolving December 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 17,239 $ 18,076 $ 19,143 $ 10,573 $ 7,449 $ 5,965 $ 45,831 $ 444 $ 124,720 Special Mention (5) - 731 - 64 - 140 201 - 1,136 Substandard (6) - 41 - - 25 137 - 80 283 Doubtful (7) 195 - 226 - 1 100 50 5 577 Loss (8) - - - - - - - - - Total $ 17,434 $ 18,848 $ 19,369 $ 10,637 $ 7,475 $ 6,342 $ 46,082 $ 529 $ 126,716 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied Pass (1 - 4) $ 29,253 $ 21,427 $ 26,808 $ 12,931 $ 12,881 $ 20,409 $ 112 $ 173 $ 123,994 Special Mention (5) - - - 2,338 358 - - - 2,696 Substandard (6) - - - - - - - - - Doubtful (7) - - 26 - 1 - - - 27 Loss (8) - - - - - - - - - Total $ 29,253 $ 21,427 $ 26,834 $ 15,269 $ 13,240 $ 20,409 $ 112 $ 173 $ 126,717 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied Pass (1 - 4) $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 30,561 $ 47,895 $ 2,377 $ - $ 295,055 Special Mention (5) - - - - 838 1,134 - - 1,972 Substandard (6) - - - - - 154 18 - 172 Doubtful (7) - - - - - 124 - - 124 Loss (8) - - - - - - - - - Total $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 31,399 $ 49,307 $ 2,395 $ - $ 297,323 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass (1 - 4) $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass (1 - 4) $ 53,013 $ 110,531 $ 85,075 $ 31,558 $ 10,425 $ 22,564 $ 1,816 $ 1,300 $ 316,282 Special Mention (5) - - - - - - - - - Substandard (6) - - 361 54 485 920 - - 1,820 Doubtful (7) - - - - - 21 - - 21 Loss (8) - - - - - - - - - Total $ 53,013 $ 110,531 $ 85,436 $ 31,612 $ 10,910 $ 23,505 $ 1,816 $ 1,300 $ 318,123 Current period gross chargeoffs $ - $ - $ 32 $ 21 $ - $ - $ - $ - $ 53 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 46 $ 18 $ 85 $ 94 $ 40,932 $ 6,492 $ 47,667 Special Mention (5) - - - - - 59 20 99 178 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 46 $ 18 $ 85 $ 153 $ 40,952 $ 6,591 $ 47,845 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Pass (1 - 4) $ 3,296 $ 5,142 $ 1,429 $ 740 $ 221 $ 128 $ 6,863 $ - $ 17,819 Special Mention (5) - - - 1 - - - - 1 Substandard (6) - 9 - - - - - - 9 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 3,296 $ 5,151 $ 1,429 $ 741 $ 221 $ 128 $ 6,863 $ - $ 17,829 Current period gross chargeoffs $ - $ 12 $ 8 $ 11 $ - $ - $ - $ 34 $ 65 Total Loans Pass (1 - 4) $ 165,212 $ 238,592 $ 193,099 $ 105,213 $ 63,481 $ 106,856 $ 110,334 $ 8,409 $ 991,196 Special Mention (5) - 731 - 2,403 1,196 1,333 221 99 5,983 Substandard (6) - 50 361 54 510 1,211 18 80 2,284 Doubtful (7) 195 - 252 - 2 245 50 5 749 Loss (8) - - - - - - - - - Total Loans $ 165,407 $ 239,373 $ 193,712 $ 107,670 $ 65,189 $ 109,645 $ 110,623 $ 8,593 $ 1,000,212 Current period gross chargeoffs $ - $ 12 $ 40 $ 32 $ - $ - $ - $ 34 $ 118
Schedule of Loan Portfolio Aging Analysis	The following tables present the Company’s loan portfolio aging analysis as of March 31, 2024, and December 31, 2023. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past March 31, 2024 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 776 $ 127 $ 770 $ 1,673 $ 118,343 $ 120,016 Commercial real estate - owner occupied - - - - 131,313 131,313 Commercial real estate - nonowner occupied 27 - 28 55 297,994 298,049 Agricultural - - - - 62,365 62,365 Residential real estate - 427 294 721 313,947 314,668 HELOC 117 100 65 282 47,780 48,062 Consumer 1 5 - 6 17,073 17,079 Total Loans $ 921 $ 659 $ 1,157 $ 2,737 $ 988,815 $ 991,552 30-59 Days 60-89 Days Greater Than Total Past December 31, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 26 $ - $ 658 $ 684 $ 126,032 $ 126,716 Commercial real estate - owner occupied - - - - 126,717 126,717 Commercial real estate - nonowner occupied - - 29 29 297,294 297,323 Agricultural - - - - 65,659 65,659 Residential real estate - 222 395 617 317,506 318,123 HELOC - 8 67 75 47,770 47,845 Consumer 88 33 1 122 17,707 17,829 Total Loans $ 114 $ 263 $ 1,150 $ 1,527 $ 998,685 $ 1,000,212
Schedule of Categories of Nonaccrual Loans	The categories of nonaccrual loans as of March 31, 2024, and December 31, 2023, are presented in the following table. March 31, 2024 ($ in thousands) Nonaccrual Nonaccrual Total Commercial & industrial $ 147 $ 750 $ 897 Commercial real estate - owner occupied 21 - 21 Commercial real estate - nonowner occupied - 28 28 Agricultural - - - Residential real estate 551 763 1,314 Home equity line of credit (HELOC) 166 - 166 Consumer 8 - 8 Total loans $ 893 $ 1,541 $ 2,434 December 31, 2023 ($ in thousands) Nonaccrual Nonaccrual Total Commercial & industrial $ 651 $ 97 $ 748 Commercial real estate - owner occupied 26 - 26 Commercial real estate - nonowner occupied 141 - 141 Agricultural - - - Residential real estate 1,694 18 1,712 Home equity line of credit (HELOC) 180 - 180 Consumer 11 - 11 Total loans $ 2,703 $ 115 $ 2,818
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 months ended March 31, 2024, and March 31, 2023. ($ in thousands) Three Months Ended 2024 2023 Balance, beginning of period $ 776 $ - Adjustment for adoption of ASU 2016-13 - 1,149 Provision for unfunded commitments 86 (63 ) Balance, end of period $ 862 $ 1,086

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill [Abstract]
Schedule of Summary the Activity in Goodwill	A summary of the activity in goodwill is presented below: ($ in thousands) Three Months Ended 2024 2023 Beginning balance $ 23,239 $ 23,239 Measurement period adjustments - - Ending balance $ 23,239 $ 23,239

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	3 Months Ended
	Mar. 31, 2024
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 ($ in thousands) 2024 2023 Carrying amount, beginning of year $ 13,906 $ 13,503 Mortgage servicing rights capitalized during the year 377 280 Mortgage servicing rights amortization during the year (273 ) (291 ) Net change in valuation allowance 181 56 Carrying amount, end of year $ 14,191 $ 13,548 Valuation allowance: Beginning of year $ 227 $ 177 Increase (reduction) (181 ) (56 ) End of year $ 46 $ 121 Fair value, beginning of period $ 17,125 $ 15,754 Fair value, end of period $ 18,141 $ 16,911

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023. March 31, 2024 December 31, 2023 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 67,346 $ 4,545 $ 68,381 $ 3,638 IRLCs 15,604 54 7,466 45 Total contracts $ 82,950 $ 4,599 $ 75,847 $ 3,683 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 67,346 $ (4,545 ) $ 68,381 $ (3,638 ) Forward contracts 19,000 (29 ) 10,750 (37 ) Total contracts $ 86,346 $ (4,574 ) $ 79,131 $ (3,675 )
Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments	The following table presents the amounts included in the consolidated statements of income for non-hedging derivative financial instruments for the three months ended March 31, 2024, and 2023. Three Months Ended ($ in thousands) Statement of income classification 2024 2023 Interest rate swap contracts Other income $ - $ 6 IRLCs Gain on sale of mortgage loans & OMSR 9 65 Forward contracts Gain on sale of mortgage loans & OMSR 8 (138 )
Schedule of the Offsetting of Financial Assets and Derivative Assets	The following table shows the offsetting of financial assets and derivative assets at March 31, 2024, and December 31, 2023. Gross Gross Net amounts Gross amounts not offset in the consolidated balance sheet ($ in thousands) recognized consolidated consolidated Financial Cash collateral Net amount March 31, 2024 Interest rate swaps $ 4,670 $ 125 $ 4,545 $ - $ 3,660 $ 885 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ 2,900 $ 738
Schedule of the Offsetting of Financial Liabilities and Derivative Liabilities	The following table shows the offsetting of financial liabilities and derivative liabilities at March 31, 2024, and December 31, 2023. Gross Net amounts Gross amounts offset presented Gross amounts not offset in the amounts of in the in the consolidated balance sheet recognized consolidated consolidated Financial Cash collateral ($ in thousands) liabilities balance sheet balance sheet instruments pledged Net amount March 31, 2024 Interest rate swaps $ 4,670 $ 125 $ 4,545 $ - $ - $ 4,545 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ - $ 3,638

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2024
Deposits [Abstract]
Schedule of Major Classification of Deposits	Major classification of deposits at March 31, 2024, and at December 31, 2023, were as follows: ($ in thousands) March 31, December 31, Non interest bearing demand $ 219,395 $ 228,713 Interest bearing demand 169,171 166,413 Savings 244,157 216,965 Money market 221,362 202,605 Time deposits less than $250,000 202,014 201,379 Time deposits $250,000 or greater 56,243 54,130 Total Deposits $ 1,112,342 $ 1,070,205

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	3 Months Ended
	Mar. 31, 2024
Short-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	SHORT-TERM BORROWINGS ($ in thousands) March 31, December 31, Securities sold under repurchase agreements $ 12,916 $ 13,387

Federal Home Loan Bank (FHLB)_2

Federal Home Loan Bank (FHLB) Advances (Tables)	3 Months Ended
	Mar. 31, 2024
Federal Home Loan Bank (FHLB) Advances [Abstract]
Schedule of Aggregate Annual Maturities of FHLB Advances	Aggregate annual maturities of FHLB advances at March 31, 2024, were: ($ in thousands) Debt 2026 $ 12,500 2027 5,000 2028 17,500 Total $ 35,000

Disclosures about Fair Value _2

Disclosures about Fair Value of Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,425 $ - $ 6,425 $ - Mortgage-backed securities 182,552 - 182,552 - State and political subdivisions 9,761 - 9,761 - Other corporate securities 14,501 - 14,501 - Interest rate contracts - assets 4,545 - 4,545 - Interest rate contracts - liabilities (4,545 ) - (4,545 ) - Forward contracts (29 ) (29 ) - - IRLCs 54 - - 54 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,517 $ - $ 6,517 $ - Mortgage-backed securities 188,867 - 188,867 - State and political subdivisions 9,898 - 9,898 - Other corporate securities 14,426 - 14,426 - Interest rate contracts - assets 3,638 - 3,638 - Interest rate contracts - liabilities (3,638 ) - (3,638 ) - Forward contracts (37 ) (37 ) - - IRLCs 45 - - 45
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 months ended March 31, 2024, and 2023. for the Three Months Ended ($ in thousands) 2024 2023 Interest rate lock commitments Balance at beginning of period $ 45 $ (20 ) Total realized gains (losses) Change in fair value 9 65 Balance at end of period $ 54 $ 45
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 $ 536 $ - $ - $ 536 Mortgage servicing rights 2,033 - - 2,033 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent impaired loans $ 864 $ - $ - $ 864 Mortgage servicing rights 1,896 - - 1,896
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 (weighted- ($ in thousands) 2024 Valuation technique Unobservable inputs average) Collateral-dependent individually evaluated loans $ 536 Market comparable properties Comparability adjustments (%) 11 - 100% (44%) Mortgage servicing rights 2,033 Discounted cash flow Discount rate 11.13% Constant prepayment rate 6.23% P&I earnings credit 5.33% T&I earnings credit 5.05% Inflation for cost of servicing 3.50% IRLCs 54 Discounted cash flow Loan closing rates 56% - 99% Fair value at Range (weighted- ($ in thousands) 2023 Valuation technique Unobservable inputs average) Collateral-dependent impaired loans $ 864 Market comparable properties Comparability adjustments (%) 2 - 100% (25%) Mortgage servicing rights 1,896 Discounted cash flow Discount rate 11.01% Constant prepayment rate 7.16% P&I earnings credit 5.33% T&I earnings credit 5.13% Inflation for cost of servicing 3.50% IRLCs 45 Discounted cash flow Loan closing rates 27% - 91%
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 March 31, 2024 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 26,602 $ 26,602 $ 26,602 $ - $ - Interest bearing time deposits 2,417 2,417 - 2,417 - Loans held for sale 4,730 4,791 - 4,791 - Loans, net of allowance for credit losses 975,909 961,450 - - 961,450 Federal Reserve and FHLB Bank stock, at cost 6,512 6,512 - 6,512 - Interest receivable 4,584 4,584 - 4,584 - Financial liabilities Deposits $ 1,112,342 $ 1,116,486 $ 854,085 $ 262,401 $ - Short-term borrowings 12,916 12,916 - 12,916 - FHLB advances 35,000 34,400 - 34,400 - Trust preferred securities 10,310 9,654 - 9,654 - Subordinated debt, net of issuance costs 19,654 19,568 - 19,568 - Interest payable 2,772 2,772 - 2,772 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 22,965 $ 22,965 $ 22,965 $ - $ - Interest bearing time deposits 1,535 1,535 - 1,535 - Loans held for sale 2,525 2,565 - 2,565 - Loans, net of allowance for credit losses 984,426 964,216 - - 964,216 Federal Reserve and FHLB Bank stock, at cost 7,279 7,279 - 7,279 - Interest receivable 4,657 4,657 - 4,657 - Financial liabilities Deposits $ 1,070,205 $ 1,078,028 $ 814,696 $ 263,332 $ - Short-term borrowings 13,387 13,387 - 13,387 - FHLB advances 83,600 83,368 - 83,368 - Trust preferred securities 10,310 9,759 - 9,759 - Subordinated debt, net of issuance costs 19,642 19,435 - 19,435 - Interest payable 2,443 2,443 - 2,443 -

Share Based Compensation (Table

Share Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
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 three months ended March 31, 2024. Shares Weighted-Average Nonvested, January 1, 2024 48,966 $ 18.49 Granted 35,776 15.71 Vested (18,507 ) 18.69 Forfeited - - Nonvested, March 31, 2024 66,235 $ 16.93

Basis of Presentation (Details)

Basis of Presentation (Details) $ in Millions	3 Months Ended
	Mar. 31, 2024 USD ($)
Basis of Presentation [Abstract]
Increase in allowance for credit losses	$ 1.4
Increase reserve unfunded commitments	1.1
Decrease retained earning amount	2
Income tax provision	$ 0.5

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
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
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
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
Commercial & industrial [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	1,663
Commercial & industrial [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	230
Commercial & industrial [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	1,893
Commercial & industrial [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	182
Commercial real estate - owner occupied [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	1,696
Commercial real estate - owner occupied [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	54
Commercial real estate - owner occupied [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	1,750
Commercial real estate - owner occupied [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	43
Commercial real estate - nonowner occupied [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	4,584
Commercial real estate - nonowner occupied [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	1,015
Commercial real estate - nonowner occupied [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	5,599
Commercial real estate - nonowner occupied [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	801
Agricultural [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	611
Agricultural [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	(194)
Agricultural [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	417
Agricultural [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	(153)
Residential real estate [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	4,438
Residential real estate [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	360
Residential real estate [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	4,798
Residential real estate [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	284
Home equity line of credit (HELOC) [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	547
Home equity line of credit (HELOC) [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	(76)
Home equity line of credit (HELOC) [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	471
Home equity line of credit (HELOC) [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	(60)
Consumer [Member] | Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	279
Consumer [Member] | Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	(17)
Consumer [Member] | As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	262
Consumer [Member] | Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	$ (13)

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of Basic and Diluted Earnings Per Share - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Basic and Diluted Earnings Per Share [Line Items]
Distributed earnings allocated to common shares	$ 917	$ 876
Undistributed earnings allocated to common shares	1,443	1,567
Net earnings allocated to common shares	2,360	2,443
Net earnings allocated to participating securities	8	7
Net Income allocated to common shares and participating securities	$ 2,368	$ 2,450
Weighted average shares outstanding for basic earnings per share (in Shares)	6,715	6,933
Dilutive effect of stock compensation (in Shares)	8	75
Weighted average shares outstanding for diluted earnings per share (in Shares)	6,723	7,008
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.35
Diluted earnings per common share (in Dollars per share)	$ 0.35	$ 0.35

Available-For-Sale Securities_2

Available-For-Sale Securities (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Available-for-Sale Securities [Line Items]
Fair value of securities pledged as collateral	$ 111.9	$ 53.9
Securities delivered for repurchase agreements	18.9	17.8
Total fair value of investments	$ 212.2	$ 217
Fair value of debt securities, percentage	99%
Number of securities		139
Available-for-sale investment portfolio percentage	99%
Available-for-sale debt securities	$ 0.7

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	Mar. 31, 2024	Dec. 31, 2023
Available-for-Sale Securities [Line Items]
Amortized Cost	$ 253,172	$ 257,468
Gross Unrealized Gains	6	12
Gross Unrealized Losses	(39,939)	(37,772)
Fair Value	213,239	219,708
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	7,238	7,339
Gross Unrealized Gains		1
Gross Unrealized Losses	(813)	(823)
Fair Value	6,425	6,517
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	217,543	221,717
Gross Unrealized Gains	3	3
Gross Unrealized Losses	(34,994)	(32,853)
Fair Value	182,552	188,867
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	11,191	11,212
Gross Unrealized Gains	3	8
Gross Unrealized Losses	(1,433)	(1,322)
Fair Value	9,761	9,898
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	17,200	17,200
Gross Unrealized Gains
Gross Unrealized Losses	(2,699)	(2,774)
Fair Value	$ 14,501	$ 14,426

Available-For-Sale Securities_4

Available-For-Sale Securities (Details) - Schedule of Amortized Cost and Fair Value of Securities Available-For-Sale $ in Thousands	Mar. 31, 2024 USD ($)
Amortized Cost [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Amortized Cost, Within one year	$ 1,016
Available for Sale, Amortized Cost, Due after one year through five years	1,603
Available for Sale, Amortized Cost, Due after five years through ten years	24,474
Available for Sale, Amortized Cost, Due after ten years	8,536
Available for Sale, Amortized Cost	35,629
Mortgage-backed securities	217,543
Totals	253,172
Fair Value [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Fair Value, Within one year	1,002
Available for Sale, Fair Value, Due after one year through five years	1,537
Available for Sale, Fair Value, Due after five years through ten years	20,895
Available for Sale, Fair Value, Due after ten years	7,253
Available for Sale, Fair Value	30,687
Mortgage-backed securities	182,552
Totals	$ 213,239

Available-For-Sale Securities_5

Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 1,048
Less than 12 Months, Unrealized Losses	(83)
12 Months or Longer, Fair Value	211,126	$ 216,997
12 Months or Longer, Unrealized Losses	(39,856)	(37,772)
Total Fair Value	212,174	216,997
Total Unrealized Losses	(39,939)	(37,772)
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
12 Months or Longer, Fair Value	6,423	6,022
12 Months or Longer, Unrealized Losses	(813)	(823)
Total Fair Value	6,423	6,022
Total Unrealized Losses	(813)	(823)
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
12 Months or Longer, Fair Value	182,208	188,508
12 Months or Longer, Unrealized Losses	(34,994)	(32,853)
Total Fair Value	182,208	188,508
Total Unrealized Losses	(34,994)	(32,853)
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	625
Less than 12 Months, Unrealized Losses	(5)
12 Months or Longer, Fair Value	8,417	8,541
12 Months or Longer, Unrealized Losses	(1,428)	(1,322)
Total Fair Value	9,042	8,541
Total Unrealized Losses	(1,433)	(1,322)
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	423
Less than 12 Months, Unrealized Losses	(78)
12 Months or Longer, Fair Value	14,078	13,926
12 Months or Longer, Unrealized Losses	(2,621)	(2,774)
Total Fair Value	14,501	13,926
Total Unrealized Losses	$ (2,699)	$ (2,774)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands		3 Months Ended
	Jan. 01, 2023	Mar. 31, 2024	Dec. 31, 2023
Loans and Allowance for Credit Losses [Line Items]
Net of deferred loan fees and costs		$ 340	$ 440
Accrued interest receivable related to loans		3,200
Total allowance for credit loss	$ 1,400
Loans outstanding balance		100,000
Unfunded Loan Commitment [Member]
Loans and Allowance for Credit Losses [Line Items]
Allowance for credit losses for unfunded loan commitments		$ 900

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Loans - Total Loans [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 991,552	$ 1,000,212
Allowance for credit losses	(15,643)	(15,786)
Loans, net	975,909	984,426
Commercial & industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	120,016	126,716
Commercial real estate - owner occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	131,313	126,717
Commercial real estate - nonowner occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	298,049	297,323
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	62,365	65,659
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	314,668	318,123
Home equity line of credit (HELOC) [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	48,062	47,845
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 17,079	$ 17,829

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
	Mar. 31, 2024	Mar. 31, 2023
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	$ 15,786	$ 13,818
Impact of Adopting ASC 326		1,372
Chargeoffs	(66)	(69)
Recoveries	9	8
Provision for Credit Losses	(86)	313
Balance, end of period	15,643	15,442
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	2,003	1,663
Impact of Adopting ASC 326		230
Chargeoffs	(42)
Recoveries	6
Provision for Credit Losses	626	72
Balance, end of period	2,593	1,965
Commercial real estate - owner occupied [Member ]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	1,952
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	57
Balance, end of period	2,009
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	5,718
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	(240)
Balance, end of period	5,478
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	440	611
Impact of Adopting ASC 326		(194)
Chargeoffs
Recoveries
Provision for Credit Losses	528	(14)
Balance, end of period	968	403
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	4,936
Impact of Adopting ASC 326
Chargeoffs
Recoveries
Provision for Credit Losses	(1,075)
Balance, end of period	3,861
HELOC [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	510	547
Impact of Adopting ASC 326		(76)
Chargeoffs
Recoveries
Provision for Credit Losses	14	24
Balance, end of period	524	495
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance	227	279
Impact of Adopting ASC 326		(17)
Chargeoffs	(24)	(37)
Recoveries	3	8
Provision for Credit Losses	4	18
Balance, end of period	$ 210	251
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance		1,696
Impact of Adopting ASC 326		54
Chargeoffs
Recoveries
Provision for Credit Losses		45
Balance, end of period		1,795
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		(32)
Recoveries
Provision for Credit Losses		242
Balance, end of period		5,809
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Beginning balance		4,438
Impact of Adopting ASC 326		360
Chargeoffs
Recoveries
Provision for Credit Losses		(74)
Balance, end of period		$ 4,724

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses (Details) - Schedule of Presents an Analysis of Collateral Dependent Loans - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	$ 2,351	$ 1,911
Allocated Allowance	220	155
Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	1,776	1,911
Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	575
Commercial & industrial [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	939	604
Allocated Allowance	206	97
Commercial & industrial [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	364	604
Commercial & industrial [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	575
Commercial real estate - owner occupied [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	430
Allocated Allowance
Commercial real estate - owner occupied [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	430
Commercial real estate - owner occupied [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Commercial real estate - nonowner occupied [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	218	284
Allocated Allowance		40
Commercial real estate - nonowner occupied [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	218	284
Commercial real estate - nonowner occupied [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Agricultural [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Allocated Allowance
Agricultural [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Agricultural [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Residential real estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	764	1,023
Allocated Allowance	14	18
Residential real estate [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate	764	1,023
Residential real estate [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
HELOC [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Allocated Allowance
HELOC [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
HELOC [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Consumer [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Allocated Allowance
Consumer [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate
Consumer [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type Real Estate

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses (Details) - Schedue of Credit Risk Profile of The Company's Loan Portfolio Based on Rating Category - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	$ 8,223	$ 17,434
Term Loans by Year of Origination 2023	16,652	18,848
Term Loans by Year of Origination 2022	16,872	19,369
Term Loans by Year of Origination 2021	18,494	10,637
Term Loans by Year of Origination 2020	10,186	7,475
Term Loans by Year of Origination Prior	12,841	6,342
Revolving Loans	36,215	46,082
Revolving Loans Converted Revolving Loans Converted	533	529
Total	120,016	126,716
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs	42
Term Loans by Year of Origination 2022 period gross chargeoffs
Term Loans by Year of Origination 2021 period gross chargeoffs
Term Loans by Year of Origination 2020 period gross chargeoffs
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs
Total period gross chargeoffs	42
Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2024	4,423	29,253
Term Loans by Year of Origination 2023	31,478	21,427
Term Loans by Year of Origination 2022	21,331	26,834
Term Loans by Year of Origination 2021	26,275	15,269
Term Loans by Year of Origination 2020	14,907	13,240
Term Loans by Year of Origination Prior	32,348	20,409
Revolving Loans	383	112
Revolving Loans Converted Revolving Loans Converted	168	173
Total	131,313	126,717
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs
Term Loans by Year of Origination 2022 period gross chargeoffs
Term Loans by Year of Origination 2021 period gross chargeoffs
Term Loans by Year of Origination 2020 period gross chargeoffs
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs
Total period gross chargeoffs
Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	10,399	52,915
Term Loans by Year of Origination 2023	51,364	67,285
Term Loans by Year of Origination 2022	63,866	47,658
Term Loans by Year of Origination 2021	48,019	46,364
Term Loans by Year of Origination 2020	44,755	31,399
Term Loans by Year of Origination Prior	79,544	49,307
Revolving Loans	102	2,395
Revolving Loans Converted Revolving Loans Converted
Total	298,049	297,323
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs
Term Loans by Year of Origination 2022 period gross chargeoffs
Term Loans by Year of Origination 2021 period gross chargeoffs
Term Loans by Year of Origination 2020 period gross chargeoffs
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs
Total period gross chargeoffs
Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	3,623	9,496
Term Loans by Year of Origination 2023	8,780	16,131
Term Loans by Year of Origination 2022	15,593	12,940
Term Loans by Year of Origination 2021	12,591	3,029
Term Loans by Year of Origination 2020	2,927	1,859
Term Loans by Year of Origination Prior	11,006	9,801
Revolving Loans	7,845	12,403
Revolving Loans Converted Revolving Loans Converted
Total	62,365	65,659
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs
Term Loans by Year of Origination 2022 period gross chargeoffs
Term Loans by Year of Origination 2021 period gross chargeoffs
Term Loans by Year of Origination 2020 period gross chargeoffs
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs
Total period gross chargeoffs
Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	5,929	53,013
Term Loans by Year of Origination 2023	50,888	110,531
Term Loans by Year of Origination 2022	109,051	85,436
Term Loans by Year of Origination 2021	84,422	31,612
Term Loans by Year of Origination 2020	30,799	10,910
Term Loans by Year of Origination Prior	33,579	23,505
Revolving Loans		1,816
Revolving Loans Converted Revolving Loans Converted		1,300
Total	314,668	318,123
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs
Term Loans by Year of Origination 2022 period gross chargeoffs		32
Term Loans by Year of Origination 2021 period gross chargeoffs		21
Term Loans by Year of Origination 2020 period gross chargeoffs
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs
Total period gross chargeoffs		53
HELOC [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022		46
Term Loans by Year of Origination 2021	51	18
Term Loans by Year of Origination 2020	18	85
Term Loans by Year of Origination Prior	206	153
Revolving Loans	41,101	40,952
Revolving Loans Converted Revolving Loans Converted	6,686	6,591
Total	48,062	47,845
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs
Term Loans by Year of Origination 2022 period gross chargeoffs
Term Loans by Year of Origination 2021 period gross chargeoffs
Term Loans by Year of Origination 2020 period gross chargeoffs
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs
Total period gross chargeoffs
Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	738	3,296
Term Loans by Year of Origination 2023	2,928	5,151
Term Loans by Year of Origination 2022	4,651	1,429
Term Loans by Year of Origination 2021	1,284	741
Term Loans by Year of Origination 2020	624	221
Term Loans by Year of Origination Prior	262	128
Revolving Loans	6,592	6,863
Revolving Loans Converted Revolving Loans Converted
Total	17,079	17,829
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs		12
Term Loans by Year of Origination 2022 period gross chargeoffs		8
Term Loans by Year of Origination 2021 period gross chargeoffs		11
Term Loans by Year of Origination 2020 period gross chargeoffs	2
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs	22	34
Total period gross chargeoffs	24	65
Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	33,335	165,407
Term Loans by Year of Origination 2023	162,090	239,373
Term Loans by Year of Origination 2022	231,364	193,712
Term Loans by Year of Origination 2021	191,136	107,670
Term Loans by Year of Origination 2020	104,216	65,189
Term Loans by Year of Origination Prior	169,786	109,645
Revolving Loans	92,238	110,623
Revolving Loans Converted Revolving Loans Converted	7,387	8,593
Total	991,552	1,000,212
Term Loans by Year of Origination 2024 period gross chargeoffs
Term Loans by Year of Origination 2023 period gross chargeoffs	42	12
Term Loans by Year of Origination 2022 period gross chargeoffs		40
Term Loans by Year of Origination 2021 period gross chargeoffs		32
Term Loans by Year of Origination 2020 period gross chargeoffs	2
Term Loans by Year of Origination Prior period gross chargeoffs
Revolving Loans period gross chargeoffs
Revolving Loans Converted Revolving Loans Converted period gross chargeoffs	22	34
Total period gross chargeoffs	66	118
Pass [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	8,223	17,239
Term Loans by Year of Origination 2023	16,499	18,076
Term Loans by Year of Origination 2022	15,999	19,143
Term Loans by Year of Origination 2021	18,268	10,573
Term Loans by Year of Origination 2020	9,950	7,449
Term Loans by Year of Origination Prior	12,625	5,965
Revolving Loans	35,704	45,831
Revolving Loans Converted Revolving Loans Converted	389	444
Total	117,657	124,720
Pass [Member] | Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2024	4,423	29,253
Term Loans by Year of Origination 2023	31,478	21,427
Term Loans by Year of Origination 2022	21,331	26,808
Term Loans by Year of Origination 2021	26,254	12,931
Term Loans by Year of Origination 2020	12,874	12,881
Term Loans by Year of Origination Prior	32,000	20,409
Revolving Loans	383	112
Revolving Loans Converted Revolving Loans Converted	168	173
Total	128,911	123,994
Pass [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	10,399	52,915
Term Loans by Year of Origination 2023	51,364	67,285
Term Loans by Year of Origination 2022	63,866	47,658
Term Loans by Year of Origination 2021	48,019	46,364
Term Loans by Year of Origination 2020	44,755	30,561
Term Loans by Year of Origination Prior	77,351	47,895
Revolving Loans	102	2,377
Revolving Loans Converted Revolving Loans Converted
Total	295,856	295,055
Pass [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	3,623	9,496
Term Loans by Year of Origination 2023	8,780	16,131
Term Loans by Year of Origination 2022	15,593	12,940
Term Loans by Year of Origination 2021	12,591	3,029
Term Loans by Year of Origination 2020	2,927	1,859
Term Loans by Year of Origination Prior	11,006	9,801
Revolving Loans	7,845	12,403
Revolving Loans Converted Revolving Loans Converted
Total	62,365	65,659
Pass [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	5,929	53,013
Term Loans by Year of Origination 2023	50,888	110,531
Term Loans by Year of Origination 2022	109,051	85,075
Term Loans by Year of Origination 2021	84,153	31,558
Term Loans by Year of Origination 2020	30,746	10,425
Term Loans by Year of Origination Prior	32,464	22,564
Revolving Loans		1,816
Revolving Loans Converted Revolving Loans Converted		1,300
Total	313,231	316,282
Pass [Member] | HELOC [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022		46
Term Loans by Year of Origination 2021	51	18
Term Loans by Year of Origination 2020	18	85
Term Loans by Year of Origination Prior	150	94
Revolving Loans	41,081	40,932
Revolving Loans Converted Revolving Loans Converted	6,598	6,492
Total	47,898	47,667
Pass [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	738	3,296
Term Loans by Year of Origination 2023	2,928	5,142
Term Loans by Year of Origination 2022	4,643	1,429
Term Loans by Year of Origination 2021	1,284	740
Term Loans by Year of Origination 2020	624	221
Term Loans by Year of Origination Prior	262	128
Revolving Loans	6,592	6,863
Revolving Loans Converted Revolving Loans Converted
Total	17,071	17,819
Pass [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	33,335	165,212
Term Loans by Year of Origination 2023	161,937	238,592
Term Loans by Year of Origination 2022	230,483	193,099
Term Loans by Year of Origination 2021	190,620	105,213
Term Loans by Year of Origination 2020	101,894	63,481
Term Loans by Year of Origination Prior	165,858	106,856
Revolving Loans	91,707	110,334
Revolving Loans Converted Revolving Loans Converted	7,155	8,409
Total	982,989	991,196
Special Mention [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023		731
Term Loans by Year of Origination 2022	720
Term Loans by Year of Origination 2021		64
Term Loans by Year of Origination 2020	193
Term Loans by Year of Origination Prior		140
Revolving Loans	360	201
Revolving Loans Converted Revolving Loans Converted
Total	1,273	1,136
Special Mention [Member] | Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021		2,338
Term Loans by Year of Origination 2020	1,603	358
Term Loans by Year of Origination Prior	347
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,950	2,696
Special Mention [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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		838
Term Loans by Year of Origination Prior	2,075	1,134
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	2,075	1,972
Special Mention [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Special Mention [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	269
Term Loans by Year of Origination 2020	53
Term Loans by Year of Origination Prior	1,115
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,437
Special Mention [Member] | HELOC [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior	56	59
Revolving Loans	20	20
Revolving Loans Converted Revolving Loans Converted	88	99
Total	164	178
Special Mention [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	8
Term Loans by Year of Origination 2021		1
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	8	1
Special Mention [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023		731
Term Loans by Year of Origination 2022	728
Term Loans by Year of Origination 2021	269	2,403
Term Loans by Year of Origination 2020	1,849	1,196
Term Loans by Year of Origination Prior	3,593	1,333
Revolving Loans	380	221
Revolving Loans Converted Revolving Loans Converted	88	99
Total	6,907	5,983
Substandard [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023		41
Term Loans by Year of Origination 2022	153
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	43	25
Term Loans by Year of Origination Prior	149	137
Revolving Loans	101
Revolving Loans Converted Revolving Loans Converted	139	80
Total	585	283
Substandard [Member] | Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2024
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	430
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	430
Substandard [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior	118	154
Revolving Loans		18
Revolving Loans Converted Revolving Loans Converted
Total	118	172
Substandard [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Substandard [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022		361
Term Loans by Year of Origination 2021		54
Term Loans by Year of Origination 2020		485
Term Loans by Year of Origination Prior		920
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		1,820
Substandard [Member] | HELOC [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Substandard [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023		9
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		9
Substandard [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023		50
Term Loans by Year of Origination 2022	153	361
Term Loans by Year of Origination 2021		54
Term Loans by Year of Origination 2020	473	510
Term Loans by Year of Origination Prior	267	1,211
Revolving Loans	101	18
Revolving Loans Converted Revolving Loans Converted	139	80
Total	1,133	2,284
Doubtful [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		195
Term Loans by Year of Origination 2023	153
Term Loans by Year of Origination 2022		226
Term Loans by Year of Origination 2021	226
Term Loans by Year of Origination 2020		1
Term Loans by Year of Origination Prior	67	100
Revolving Loans	50	50
Revolving Loans Converted Revolving Loans Converted	5	5
Total	501	577
Doubtful [Member] | Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022		26
Term Loans by Year of Origination 2021	21
Term Loans by Year of Origination 2020		1
Term Loans by Year of Origination Prior	1
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	22	27
Doubtful [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior		124
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		124
Doubtful [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Doubtful [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior		21
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		21
Doubtful [Member] | HELOC [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Doubtful [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Doubtful [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		195
Term Loans by Year of Origination 2023	153
Term Loans by Year of Origination 2022		252
Term Loans by Year of Origination 2021	247
Term Loans by Year of Origination 2020		2
Term Loans by Year of Origination Prior	68	245
Revolving Loans	50	50
Revolving Loans Converted Revolving Loans Converted	5	5
Total	523	749
Loss [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | HELOC [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Loss [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
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 Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses (Details) - Schedule of Loan Portfolio Aging Analysis - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loan Portfolio Analysis [Line Items]
Current	$ 991,552	$ 1,000,212
Total Loans Receivable	991,552	1,000,212
Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Current	120,016	126,716
Total Loans Receivable	120,016	126,716
Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Current	131,313	126,717
Total Loans Receivable	131,313	126,717
Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Current	298,049	297,323
Total Loans Receivable	298,049	297,323
Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Current	62,365	65,659
Total Loans Receivable	62,365	65,659
Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Current	314,668	318,123
Total Loans Receivable	314,668	318,123
HELOC [Member]
Loan Portfolio Analysis [Line Items]
Current	48,062	47,845
Total Loans Receivable	48,062	47,845
Consumer [Member]
Loan Portfolio Analysis [Line Items]
Current	17,079	17,829
Total Loans Receivable	17,079	17,829
30-59 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Past Due	921	114
30-59 Days Past Due [Member] | Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Past Due	776	26
30-59 Days Past Due [Member] | Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due
30-59 Days Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due	27
30-59 Days Past Due [Member] | Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Past Due
30-59 Days Past Due [Member] | Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Past Due
30-59 Days Past Due [Member] | HELOC [Member]
Loan Portfolio Analysis [Line Items]
Past Due	117
30-59 Days Past Due [Member] | Consumer [Member]
Loan Portfolio Analysis [Line Items]
Past Due	1	88
60-89 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Past Due	659	263
60-89 Days Past Due [Member] | Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Past Due	127
60-89 Days Past Due [Member] | Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due
60-89 Days Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due
60-89 Days Past Due [Member] | Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Past Due
60-89 Days Past Due [Member] | Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Past Due	427	222
60-89 Days Past Due [Member] | HELOC [Member]
Loan Portfolio Analysis [Line Items]
Past Due	100	8
60-89 Days Past Due [Member] | Consumer [Member]
Loan Portfolio Analysis [Line Items]
Past Due	5	33
Greater Than 90 Days Past Due [Member]
Loan Portfolio Analysis [Line Items]
Past Due	1,157	1,150
Greater Than 90 Days Past Due [Member] | Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Past Due	770	658
Greater Than 90 Days Past Due [Member] | Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due
Greater Than 90 Days Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due	28	29
Greater Than 90 Days Past Due [Member] | Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Past Due
Greater Than 90 Days Past Due [Member] | Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Past Due	294	395
Greater Than 90 Days Past Due [Member] | HELOC [Member]
Loan Portfolio Analysis [Line Items]
Past Due	65	67
Greater Than 90 Days Past Due [Member] | Consumer [Member]
Loan Portfolio Analysis [Line Items]
Past Due		1
Past Due [Member]
Loan Portfolio Analysis [Line Items]
Past Due	2,737	1,527
Past Due [Member] | Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Past Due	1,673	684
Past Due [Member] | Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due
Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Past Due	55	29
Past Due [Member] | Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Past Due
Past Due [Member] | Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Past Due	721	617
Past Due [Member] | HELOC [Member]
Loan Portfolio Analysis [Line Items]
Past Due	282	75
Past Due [Member] | Consumer [Member]
Loan Portfolio Analysis [Line Items]
Past Due	6	122
Current [Member]
Loan Portfolio Analysis [Line Items]
Current	988,815	998,685
Total Loans Receivable	988,815	998,685
Current [Member] | Commercial & industrial [Member]
Loan Portfolio Analysis [Line Items]
Current	118,343	126,032
Total Loans Receivable	118,343	126,032
Current [Member] | Commercial real estate - owner occupied [Member]
Loan Portfolio Analysis [Line Items]
Current	131,313	126,717
Total Loans Receivable	131,313	126,717
Current [Member] | Commercial real estate - nonowner occupied [Member]
Loan Portfolio Analysis [Line Items]
Current	297,994	297,294
Total Loans Receivable	297,994	297,294
Current [Member] | Agricultural [Member]
Loan Portfolio Analysis [Line Items]
Current	62,365	65,659
Total Loans Receivable	62,365	65,659
Current [Member] | Residential real estate [Member]
Loan Portfolio Analysis [Line Items]
Current	313,947	317,506
Total Loans Receivable	313,947	317,506
Current [Member] | HELOC [Member]
Loan Portfolio Analysis [Line Items]
Current	47,780	47,770
Total Loans Receivable	47,780	47,770
Current [Member] | Consumer [Member]
Loan Portfolio Analysis [Line Items]
Current	17,073	17,707
Total Loans Receivable	$ 17,073	$ 17,707

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	$ 893	$ 2,703
Nonaccrual loans with an allowance	1,541	115
Total nonaccrual loans	2,434	2,818
Commercial & industrial [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	147	651
Nonaccrual loans with an allowance	750	97
Total nonaccrual loans	897	748
Commercial real estate - owner occupied [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	21	26
Nonaccrual loans with an allowance
Total nonaccrual loans	21	26
Commercial real estate - nonowner occupied [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance		141
Nonaccrual loans with an allowance	28
Total nonaccrual loans	28	141
Agricultural [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance
Nonaccrual loans with an allowance
Total nonaccrual loans
Residential real estate [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	551	1,694
Nonaccrual loans with an allowance	763	18
Total nonaccrual loans	1,314	1,712
Home equity line of credit (HELOC) [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	166	180
Nonaccrual loans with an allowance
Total nonaccrual loans	166	180
Consumer [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	8	11
Nonaccrual loans with an allowance
Total nonaccrual loans	$ 8	$ 11

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses (Details) - Schedule of Credit Losses for Unfunded Loan Commitments - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Loans and Allowance for Credit Losses [Abstract]
Balance, beginning of period	$ 776
Adjustment for adoption of ASU 2016-13		1,149
Provision for unfunded commitments	86	(63)
Balance, end of period	$ 862	$ 1,086

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Goodwill Line [Items]
Carrying amount of goodwill	$ 23,239	$ 23,239	$ 23,239	$ 23,239

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of Summary the Activity in Goodwill - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Goodwill [Abstract]
Beginning balance	$ 23,239	$ 23,239
Measurement period adjustments
Ending balance	$ 23,239	$ 23,239

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Mortgage Servicing Rights [Line Items]
Servicing fees	$ 0.8	$ 0.8
Mortgage-Backed Securities, Other [Member]
Mortgage Servicing Rights [Line Items]
Unpaid principal balance of mortgage loans serviced for others	$ 1,370		$ 1,370

Mortgage Servicing Rights (De_2

Mortgage Servicing Rights (Details) - Schedule of Mortgage Servicing Rights Capitalized and Related Amortization - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Transfers and Servicing [Abstract]
Carrying amount, beginning of year	$ 13,906	$ 13,503
Mortgage servicing rights capitalized during the year	377	280
Mortgage servicing rights amortization during the year	(273)	(291)
Net change in valuation allowance	181	56
Carrying amount, end of year	14,191	13,548
Valuation allowance:
Beginning of year	227	177
Increase (reduction)	(181)	(56)
End of year	46	121
Fair value, beginning of period	17,125	15,754
Fair value, end of period	$ 18,141	$ 16,911

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	Mar. 31, 2024	Dec. 31, 2023
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 82,950	$ 75,847
Asset Derivatives, Fair Value	4,599	3,683
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	86,346	79,131
Liability Derivatives, Fair Value	(4,574)	(3,675)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	67,346	68,381
Asset Derivatives, Fair Value	4,545	3,638
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	67,346	68,381
Liability Derivatives, Fair Value	(4,545)	(3,638)
IRLCs [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	15,604	7,466
Asset Derivatives, Fair Value	54	45
Forward Contracts [Member]
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	19,000	10,750
Liability Derivatives, Fair Value	$ (29)	$ (37)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest rate swap contracts [Member]
Derivative Financial Instruments (Details) - Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments [Line Items]
Statement of income classification	Other income
Amount of gain (loss)		$ 6
IRLCs [Member]
Derivative Financial Instruments (Details) - Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 9	65
Forward contracts [Member]
Derivative Financial Instruments (Details) - Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 8	$ (138)

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of the Offsetting of Financial Assets and Derivative Assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of the Offsetting of Financial Assets and Derivative Assets [Line Items]
Gross amounts of recognized assets	$ 4,670	$ 3,957
Gross amounts offset in the consolidated balance sheet	125	319
Net amounts of assets presented in the consolidated balance sheet	4,545	3,638
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral received	3,660	2,900
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 885	$ 738

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of the Offsetting of Financial Liabilities and Derivative Liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Gross amounts of recognized liabilities	$ 4,670	$ 3,957
Gross amounts offset in the consolidated balance sheet	125	319
Net amounts of liabilities presented in the consolidated balance sheet	4,545	3,638
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral pledged
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 4,545	$ 3,638

Deposits (Details)

Deposits (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Certificate of deposit	$ 53.2	$ 56.5

Deposits (Details) - Schedule o

Deposits (Details) - Schedule of Major Classification of Deposits - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Major Classification of Deposits [Abstract]
Non interest bearing demand	$ 219,395	$ 228,713
Interest bearing demand	169,171	166,413
Savings	244,157	216,965
Money market	221,362	202,605
Time deposits less than $250,000	202,014	201,379
Time deposits $250,000 or greater	56,243	54,130
Total Deposits	$ 1,112,342	$ 1,070,205

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-Term Borrowings [Line Items]
Mortgage-backed securities maturity, basis of allocation description	These securities have various maturity dates from 2025 through 2051.
Secured securities	$ 18.9	$ 17.8
Federal reserve discount	20.3
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	Mar. 31, 2024	Dec. 31, 2023
Short-Term Borrowings [Line Items]
Securities sold under repurchase agreements	$ 12,916	$ 13,387

Federal Home Loan Bank (FHLB)_3

Federal Home Loan Bank (FHLB) Advances (Details) $ in Millions	Mar. 31, 2024 USD ($)
Federal Home Loan Bank Advances [Line Items]
Secured by mortgage loans (in Dollars)	$ 281.3
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	5.61%

Federal Home Loan Bank (FHLB)_4

Federal Home Loan Bank (FHLB) Advances (Details) - Schedule of Aggregate Annual Maturities of FHLB Advances - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Federal Home Loan Bank (FHLB) Advances [Abstract]
2026	$ 12,500
2027	5,000
2028	17,500
Total	$ 35,000	$ 83,600

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Sep. 15, 2005	Mar. 31, 2024	Dec. 31, 2023
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	3 Months Ended
	May 27, 2021	Mar. 31, 2024
Subordinated Borrowing [Line Items]
Aggregate principal amount	$ 20
Floating rate percentage	3.65%
Interest rate		3.65%
Debt issuance costs		$ 0.5
Subordinated Note Purchase Agreement [Member]
Subordinated Borrowing [Line Items]
Maturity Date		Jun. 01, 2031

Disclosures about Fair Value _3

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Fair Value Assets Measured on Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
U.S. Treasury and Government Agencies [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	$ 6,425	$ 6,517
Mortgage-backed securities [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	182,552	188,867
State and political subdivisions [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	9,761	9,898
Other corporate securities [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	14,501	14,426
Interest rate contracts - assets [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	4,545	3,638
Interest rate contracts - liabilities [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(4,545)	(3,638)
Forward contracts [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(29)	(37)
IRLCs [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	54	45
Fair Value, Recurring [Member] | U.S. Treasury and Government Agencies [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | U.S. Treasury and Government Agencies [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	6,425	6,517
Fair Value, Recurring [Member] | U.S. Treasury and Government Agencies [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Mortgage-backed securities [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Mortgage-backed securities [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	182,552	188,867
Fair Value, Recurring [Member] | Mortgage-backed securities [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | State and political subdivisions [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | State and political subdivisions [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	9,761	9,898
Fair Value, Recurring [Member] | State and political subdivisions [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Other corporate securities [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Other corporate securities [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	14,501	14,426
Fair Value, Recurring [Member] | Other corporate securities [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - assets [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - assets [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	4,545	3,638
Fair Value, Recurring [Member] | Interest rate contracts - assets [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - liabilities [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - liabilities [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(4,545)	(3,638)
Fair Value, Recurring [Member] | Interest rate contracts - liabilities [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Forward contracts [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	(29)	(37)
Fair Value, Recurring [Member] | Forward contracts [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Forward contracts [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | IRLCs [Member] | Level 1 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | IRLCs [Member] | Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | IRLCs [Member] | Level 3 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Assets, fair value, recurring	$ 54	$ 45

Disclosures about Fair Value _4

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Fair Value Measurements Recognized - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest rate lock commitments
Balance at beginning of period	$ 45	$ (20)
Balance at end of period	54	45
Total realized gains (losses)
Change in fair value	$ 9	$ 65

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	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	$ 2,033	$ 1,896
Level 1 [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 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	2,033	1,896
Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	536	864
Collateral-dependent Individually Evaluated or Impaired Loans [Member] | Level 1 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights
Collateral-dependent Individually Evaluated or Impaired Loans [Member] | Level 2 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights
Collateral-dependent Individually Evaluated or Impaired Loans [Member] | Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	$ 536	$ 864

Disclosures about Fair Value _6

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
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	$ 536	$ 864
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted-average)	11 - 100% (44%)	2 - 100% (25%)
Valuation technique	Market comparable properties	Market comparable properties
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	$ 54	$ 45
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)	56%	27%
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%	91%
Discount Rate [Member] | Mortgage servicing rights [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	$ 2,033	$ 1,896
Unobservable inputs	Discount rate	Discount rate
Range (weighted-average)	11.13%	11.01%
Valuation technique	Discounted cash flow	Discounted cash flow
Measurement Input, Constant Prepayment Rate [Member] | Mortgage servicing rights [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)	6.23%	7.16%
P&I earnings credit [Member] | Mortgage servicing rights [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)	5.33%	5.33%
T and I Earnings Credit [Member] | Mortgage servicing rights [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)	5.05%	5.13%
Inflation for cost of servicing [Member] | Mortgage servicing rights [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%

Disclosures about Fair Value _7

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Estimated Fair Values Financial Instruments - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financial assets
Cash and due from banks	$ 26,602	$ 22,965
Interest bearing time deposits	2,417	1,535
Loans held for sale	4,730	2,525
Loans, net of allowance for loan losses	975,909	984,426
Federal Reserve and FHLB Bank stock, at cost	6,512	7,279
Interest receivable	4,584	4,657
Financial liabilities
Deposits	1,112,342	1,070,205
Short-term borrowings	12,916	13,387
FHLB advances	35,000	83,600
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,654	19,642
Interest payable	2,772	2,443
Fair Value [Member]
Financial assets
Cash and due from banks	26,602	22,965
Interest bearing time deposits	2,417	1,535
Loans held for sale	4,791	2,565
Loans, net of allowance for loan losses	961,450	964,216
Federal Reserve and FHLB Bank stock, at cost	6,512	7,279
Interest receivable	4,584	4,657
Financial liabilities
Deposits	1,116,486	1,078,028
Short-term borrowings	12,916	13,387
FHLB advances	34,400	83,368
Trust preferred securities	9,654	9,759
Subordinated debt, net of issuance costs	19,568	19,435
Interest payable	2,772	2,443
Level 1 [Member]
Financial assets
Cash and due from banks	26,602	22,965
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	854,085	814,696
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Level 2 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits	2,417	1,535
Loans held for sale	4,791	2,565
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost	6,512	7,279
Interest receivable	4,584	4,657
Financial liabilities
Deposits	262,401	263,332
Short-term borrowings	12,916	13,387
FHLB advances	34,400	83,368
Trust preferred securities	9,654	9,759
Subordinated debt, net of issuance costs	19,568	19,435
Interest payable	2,772	2,443
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	961,450	964,216
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 ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share Based Compensation [Line Items]
Shares granted under the plan (in Shares)	186,456
Option award contractual term	10-year
Compensation cost charge	$ 0.2	$ 200,000
Total unrecognized compensation cost	$ 1,000,000
Weighted average period	1 year 10 months 24 days
2017 Stock Incentive Plan [Member]
Share Based Compensation [Line Items]
Shares available for grant or award (in Shares)	500,000

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of Summary of Restricted Stock Activity - Restricted Stock [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Share Based Compensation [Line Items]
Nonvested, Shares, beginning | shares	48,966
Weighted-Average Value per Share, Nonvested beginning | $ / shares	$ 18.49
Nonvested, ending | shares	66,235
Weighted-Average Value per Share, Nonvested, ending | $ / shares	$ 16.93
Granted | shares	35,776
Weighted-Average Value per Share, Granted | $ / shares	$ 15.71
Vested | shares	(18,507)
Weighted-Average Value per Share, Vested | $ / shares	$ 18.69
Forfeited | shares
Weighted-Average Value per Share, Forfeited | $ / shares