SB Financial (SBFG) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 07, 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	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
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 6,651,925 Outstanding at November 7, 2024
Trading Symbol	SBFG
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		6,651,925

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 49,348	$ 22,965
Interest bearing time deposits	1,706	1,535
Available-for-sale securities	211,511	219,708
Loans held for sale	8,927	2,525
Loans, net of unearned income	1,029,955	1,000,212
Allowance for credit losses	(15,278)	(15,786)
Premises and equipment, net	20,715	21,378
Federal Reserve and Federal Home Loan Bank Stock, at cost	5,223	7,279
Foreclosed assets and other assets held for sale, net		511
Interest receivable	4,842	4,657
Goodwill	23,239	23,239
Cash value of life insurance	30,488	29,121
Mortgage servicing rights	14,357	13,906
Other assets	8,916	11,999
Total assets	1,393,949	1,343,249
Deposits
Non interest bearing demand	222,425	228,713
Interest bearing demand	202,097	166,413
Savings	241,761	216,965
Money market	228,182	202,605
Time deposits	265,068	255,509
Total deposits	1,159,533	1,070,205
Repurchase agreements	15,240	13,387
Federal Home Loan Bank advances	35,000	83,600
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,678	19,642
Interest payable	3,374	2,443
Other liabilities	17,973	19,320
Total liabilities	1,261,108	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	15,090	15,124
Retained earnings	113,515	108,486
Accumulated other comprehensive loss	(24,870)	(29,831)
Treasury stock, at cost; (2024 - 1,847,073 common shares; 2023 - 1,756,733 common shares)	(32,213)	(30,756)
Total shareholders’ equity	132,841	124,342
Total liabilities and shareholders’ equity	$ 1,393,949	$ 1,343,249

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 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	1,847,073	1,756,733

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Loans
Taxable	$ 14,513	$ 13,128	$ 41,943	$ 37,969
Tax exempt	127	122	374	359
Securities
Taxable	1,192	1,293	3,692	3,971
Tax exempt	37	39	111	132
Other interest income	679	214	1,382	595
Total interest income	16,548	14,796	47,502	43,026
Interest Expense
Deposits	5,568	4,194	15,866	10,310
Repurchase agreements & other	43	16	113	35
Federal Home Loan Bank advance expense	369	666	1,352	1,883
Trust preferred securities expense	187	189	562	525
Subordinated debt expense	195	195	584	584
Total interest expense	6,362	5,260	18,477	13,337
Net Interest Income	10,186	9,536	29,025	29,689
Provision for credit losses - loans	(307)		(440)	688
Provision for unfunded commitments	507	(6)	640	(299)
Total provision for credit losses	200	(6)	200	389
Net interest income after provision for credit losses	9,986	9,542	28,825	29,300
Noninterest Income
Wealth management fees	882	837	2,595	2,694
Customer service fees	870	863	2,625	2,559
Gain on sale of mortgage loans & OMSR	1,311	1,207	3,369	2,862
Mortgage loan servicing fees, net	39	438	1,367	1,540
Gain on sale of non-mortgage loans	20	10	135	252
Title insurance income	485	429	1,157	1,257
Gain on sale of assets	200		200
Other income	316	379	1,012	1,026
Total noninterest income	4,123	4,163	12,460	12,190
Noninterest Expense
Salaries and employee benefits	6,057	5,491	17,418	17,125
Net occupancy expense	706	764	2,182	2,350
Equipment expense	1,069	1,068	3,206	3,051
Data processing fees	758	648	2,254	1,979
Professional fees	659	623	2,032	2,098
Marketing expense	241	189	614	600
Telephone and communications	128	124	389	369
Postage and delivery expense	145	100	331	265
State, local and other taxes	208	218	683	664
Employee expense	228	141	565	485
Other expense	804	1,115	2,282	2,607
Total noninterest expense	11,003	10,481	31,956	31,593
Income before income tax	3,106	3,224	9,329	9,897
Provision for income taxes	752	537	1,494	1,685
Net Income	$ 2,354	$ 2,687	$ 7,835	$ 8,212
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.4	$ 1.17	$ 1.2
Diluted earnings per common share (in Dollars per share)	$ 0.35	$ 0.39	$ 1.17	$ 1.18
Average common shares outstanding (in thousands):
Basic: (in Shares)	6,660	6,791	6,689	6,857
Diluted: (in Shares)	6,675	6,878	6,704	6,944

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 2,354	$ 2,687	$ 7,835	$ 8,212
Available for sale investment securities:
Gross unrealized holding gains (losses) arising in the period	8,773	(8,384)	6,280	(9,363)
Related tax (expense) benefit	(1,842)	1,761	(1,319)	1,966
Net effect on other comprehensive income (loss)	6,931	(6,623)	4,961	(7,397)
Total comprehensive income (loss)	$ 9,285	$ (3,936)	$ 12,796	$ 815

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 (loss)				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, 2022	61,319	15,087	101,966	(32,120)	(27,824)	118,428
Net income						8,212
Balance at Sep. 30, 2023	61,319	15,037	105,521	(39,517)	(30,012)	112,348
Balance at Mar. 31, 2023	61,319	14,953	101,548	(29,671)	(28,390)	119,759
Net income			3,075			3,075
Other comprehensive income (loss)				(3,223)		(3,223)
Cash dividends on common			(898)			(898)
Repurchased stock					(1,248)	(1,248)
Stock based compensation expense		201				201
Balance at Jun. 30, 2023	61,319	15,154	103,725	(32,894)	(29,638)	117,666
Net income			2,687			2,687
Other comprehensive income (loss)				(6,623)		(6,623)
Cash dividends on common			(891)			(891)
Restricted stock vesting		(240)			240
Repurchased stock					(614)	(614)
Stock based compensation expense		123				123
Balance at Sep. 30, 2023	61,319	15,037	105,521	(39,517)	(30,012)	112,348
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 (loss)				(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
Balance at Dec. 31, 2023	61,319	15,124	108,486	(29,831)	(30,756)	124,342
Net income						7,835
Balance at Sep. 30, 2024	61,319	15,090	113,515	(24,870)	(32,213)	132,841
Balance at Mar. 31, 2024	61,319	14,978	109,937	(31,547)	(30,964)	123,723
Net income			3,113			3,113
Other comprehensive income (loss)				(254)		(254)
Cash dividends on common			(946)			(946)
Repurchased stock					(374)	(374)
Stock based compensation expense		217				217
Balance at Jun. 30, 2024	61,319	15,195	112,104	(31,801)	(31,338)	125,479
Net income			2,354			2,354
Other comprehensive income (loss)				6,931		6,931
Cash dividends on common			(943)			(943)
Restricted stock vesting		(254)			254
Repurchased stock					(1,129)	(1,129)
Stock based compensation expense		149				149
Balance at Sep. 30, 2024	$ 61,319	$ 15,090	$ 113,515	$ (24,870)	$ (32,213)	$ 132,841

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders’ Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Cash dividends on common, per share	$ 0.14	$ 0.14	$ 0.135	$ 0.13	$ 0.13	$ 0.125
Repurchased stock, shares	66,513,000	26,791,000	30,048,000	43,814,000	91,260,000	55,800,000

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating Activities
Net Income	$ 7,835	$ 8,212
Items not requiring (providing) cash
Depreciation and amortization	1,610	1,678
Provision for credit losses	200	389
Expense of share-based compensation plan	533	489
Amortization of premiums and discounts on securities	376	400
Amortization of intangible assets	50	66
Amortization of originated mortgage servicing rights	978	960
Recovery of mortgage servicing rights	246	38
Proceeds from sale of loans held for sale	153,730	127,821
Originations of loans held for sale	(158,303)	(127,228)
Gain from sale of loans	(3,504)	(3,114)
Gain on sales of assets	(200)
Changes in
Interest receivable	(185)	(366)
Other assets	(108)	1,586
Interest payable & other liabilities	237	(3,714)
Net cash provided by operating activities	3,495	7,217
Investing Activities
Purchases of available-for-sale securities		(723)
Net increase (decrease) in interest bearing time deposits	(171)	951
Proceeds from maturities of available-for-sale securities	14,099	16,972
Net change in loans	(29,811)	(27,070)
Purchase of premises, equipment	(947)	(783)
Proceeds from bank owned life insurance		58
Purchase of bank owned life insurance	(800)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(432)	(2,806)
Proceeds from sale of Federal Home Loan Bank Stock	2,488	2,871
Proceeds from sale of foreclosed assets	711	188
Net cash used in investing activities	(14,863)	(10,342)
Financing Activities
Net increase (decrease) in demand deposits, money market, interest checking & savings accounts	79,769	(54,232)
Net increase in time deposits	9,559	52,886
Net increase in securities sold under agreements to repurchase	1,853	1,596
Proceeds from Federal Home Loan Bank advances	133,000	627,000
Repayment of Federal Home Loan Bank advances	(181,600)	(627,500)
Stock repurchase plan	(2,024)	(2,727)
Cash dividends on common shares	(2,806)	(2,666)
Net cash (used in) provided by financing activities	37,751	(5,643)
Increase (decrease) in cash and cash equivalents	26,383	(8,768)
Cash and cash equivalents, beginning of period	22,965	27,817
Cash and cash equivalents, end of period	49,348	19,049
Supplemental cash flow information
Interest paid	17,546	11,890
Supplemental non-cash disclosure
Transfer of loans to foreclosed assets		$ 36

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 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”). On August 14, 2024, SB Financial Group, Inc. and Marblehead Bancorp (“Marblehead”), parent company of The Marblehead Bank (“Marblehead Bank”), jointly announced entry into a definitive agreement pursuant to which Marblehead will be combined with SB Financial and Marblehead Bank will merge with and into State Bank. The merger agreement was unanimously approved by the Boards of Directors of both bank holding companies and their subsidiary banks. Under the terms of the merger agreement, shareholders of Marblehead Bancorp will receive $196.31 in cash in exchange for each share of Marblehead Bancorp common stock for a transaction valued in aggregate at approximately $5.0 million. When finalized, the merger will add two full-service branches and one limited-service branch to State Bank’s branch footprint, strengthening State Bank’s position in the Northwest Ohio region and expanding State Bank’s presence into the Marblehead, Ohio and Ottawa County, Ohio communities. The consolidated financial statements include the accounts of SBFG, State Bank, RFCBC, RDSI, RMC, SBFG Title, SB Captive and SBI (collectively, the “Company”). All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The financial statements reflect all adjustments that are, in the opinion of management, necessary to fairly present the financial position, results of operations and cash flows of the Company. Those adjustments consist only of normal recurring adjustments. Results of operations for the three and nine months ended September 30, 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: Accounting Standards Update (“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 (including 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 adoption Impact of As reported Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907 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 method 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	9 Months Ended
	Sep. 30, 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 Sep. 30, ($ and outstanding shares in thousands - except per share data) 2024 2023 Distributed earnings allocated to common shares $ 943 $ 891 Undistributed earnings allocated to common shares 1,403 1,789 Net earnings allocated to common shares 2,346 2,680 Net earnings allocated to participating securities 8 7 Net Income allocated to common shares and participating securities $ 2,354 $ 2,687 Weighted average shares outstanding for basic earnings per share 6,660 6,791 Dilutive effect of stock compensation 15 87 Weighted average shares outstanding for diluted earnings per share 6,675 6,878 Basic earnings per common share $ 0.35 $ 0.40 Diluted earnings per common share $ 0.35 $ 0.39 Nine Months Ended Sep. 30, ($ and outstanding shares in thousands - except per share data) 2024 2023 Distributed earnings allocated to common shares $ 2,805 $ 2,666 Undistributed earnings allocated to common shares 5,004 5,523 Net earnings allocated to common shares 7,809 8,189 Net earnings allocated to participating securities 26 23 Net Income allocated to common shares and participating securities $ 7,835 $ 8,212 Weighted average shares outstanding for basic earnings per share 6,689 6,857 Dilutive effect of stock compensation 15 87 Weighted average shares outstanding for diluted earnings per share 6,704 6,944 Basic earnings per common share $ 1.17 $ 1.20 Diluted earnings per common share $ 1.17 $ 1.18

Available-For-Sale Securities

Available-For-Sale Securities	9 Months Ended
	Sep. 30, 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 September 30, 2024, and December 31, 2023, were as follows: ($ in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 30, 2024 U.S. Treasury and Government agencies $ 6,687 $ 1 $ (592 ) $ 6,096 Mortgage-backed securities 207,956 6 (27,490 ) 180,472 State and political subdivisions 11,148 - (1,080 ) 10,068 Other corporate securities 17,200 - (2,325 ) 14,875 Totals $ 242,991 $ 7 $ (31,487 ) $ 211,511 Amortized Cost Gross Unrealized Gains Gross Unrealized 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 September 30, 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 $ 950 $ 948 Due after one year through five years 1,126 1,104 Due after five years through ten years 25,396 22,376 Due after ten years 7,563 6,611 35,035 31,039 Mortgage-backed securities 207,956 180,472 Totals $ 242,991 $ 211,511 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $147.4 million at September 30, 2024, and $89.7 million at December 31, 2023. The fair value of securities delivered for repurchase agreements was $18.4 million at September 30, 2024, and $19.7 million at December 31, 2023. There were no realized gains or losses from sales of available-for-sale securities for the three and nine months ended September 30, 2024, or September 30, 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 $210.3 million at September 30, 2024, and $217.0 million at December 31, 2023, which consisted of 135 securities, or approximately 99 percent, and 139 securities, or approximately 99 percent, respectively, of the Company’s available-for-sale investment portfolio at such dates. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2024, and December 31, 2023, are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total September 30, 2024 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ - $ - $ 5,599 $ (592 ) $ 5,599 $ (592 ) Mortgage-backed securities - - 180,131 (27,490 ) 180,131 (27,490 ) State and political subdivisions 933 (5 ) 8,731 (1,075 ) 9,664 (1,080 ) Other corporate securities 365 (135 ) 14,510 (2,190 ) 14,875 (2,325 ) Totals $ 1,298 $ (140 ) $ 208,971 $ (31,347 ) $ 210,269 $ (31,487 ) Less than 12 Months 12 Months or Longer Total December 31, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses 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 September 30, 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 $0.6 million at September 30, 2024 and $0.7 million at December 31, 2023. 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	9 Months Ended
	Sep. 30, 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) September 30, December 31, Commercial & industrial $ 123,821 $ 126,716 Commercial real estate - owner occupied 132,776 126,717 Commercial real estate - nonowner occupied 326,673 297,323 Agricultural 64,887 65,659 Residential real estate 314,010 318,123 Home equity line of credit (HELOC) 51,989 47,845 Consumer 15,799 17,829 Total loans 1,029,955 1,000,212 Allowance for credit losses (15,278 ) (15,786 ) Loans, net $ 1,014,677 $ 984,426 The totals shown above are net of deferred loan fees and costs, which totaled $0.60 million and $0.44 million at September 30, 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 $3.3 million at September 30, 2024 and $3.2 million at December 31, 2023, and is excluded from the estimate of credit losses. The Company measures expected credit losses for loans on a pooled basis when similar risk characteristics exist. The Company has identified the following portfolio segments: ● Commercial & Industrial ● Commercial Real Estate - Owner Occupied ● Commercial Real Estate – Nonowner Occupied ● Agricultural ● Residential Real Estate ● Home Equity Line of Credit (HELOCs) ● Consumer The Company 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 September 30, 2024, contained within the model was 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 date 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 $1.4 million increase to the ACL as a cumulative-effect adjustment on Jan uary 1, 2023. The following tables summarize the activity related to the ACL for the three and nine months ended September 30, 2024, and September 30, 2023, and the twelve months ended December 31, 2023. ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 2,755 $ - $ - $ - $ (179 ) $ 2,576 Commercial real estate - owner occupied 1,967 - - - (130 ) 1,837 Commercial real estate - nonowner occupied 5,449 - - - 82 5,531 Agricultural 912 - - - (48 ) 864 Residential real estate 3,798 - - - (52 ) 3,746 HELOC 534 - - - 11 545 Consumer 197 - (29 ) 2 9 179 Total $ 15,612 $ - $ (29 ) $ 2 $ (307 ) $ 15,278 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 2,003 $ - $ (42 ) $ 6 $ 609 $ 2,576 Commercial real estate - owner occupied 1,952 - - - (115 ) 1,837 Commercial real estate - nonowner occupied 5,718 - - - (187 ) 5,531 Agricultural 440 - - - 424 864 Residential real estate 4,936 - - - (1,190 ) 3,746 HELOC 510 - - - 35 545 Consumer 227 - (53 ) 21 (16 ) 179 Total $ 15,786 $ - $ (95 ) $ 27 $ (440 ) $ 15,278 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,957 $ - $ - $ - $ (37 ) $ 1,920 Commercial real estate - owner occupied 1,897 - - - 2 1,899 Commercial real estate - nonowner occupied 5,783 - - - 43 5,826 Agricultural 408 - - - 1 409 Residential real estate 4,985 - - 1 2 4,988 HELOC 523 - - - (8 ) 515 Consumer 242 - (12 ) 6 (3 ) 233 Total $ 15,795 $ - $ (12 ) $ 7 $ - $ 15,790 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 27 $ 1,920 Commercial real estate - owner occupied 1,696 54 - - 149 1,899 Commercial real estate - nonowner occupied 4,584 1,015 - - 227 5,826 Agricultural 611 (194 ) - - (8 ) 409 Residential real estate 4,438 360 (53 ) 1 242 4,988 HELOC 547 (76 ) - - 44 515 Consumer 279 (17 ) (60 ) 24 7 233 Total $ 13,818 $ 1,372 $ (113 ) $ 25 $ 688 $ 15,790 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 110 $ 2,003 Commercial real estate - owner occupied 1,696 54 - - 202 1,952 Commercial real estate - nonowner occupied 4,584 1,015 - - 119 5,718 Agricultural 611 (194 ) - - 23 440 Residential real estate 4,438 360 (53 ) 1 190 4,936 HELOC 547 (76 ) - - 39 510 Consumer 279 (17 ) (65 ) 25 5 227 Total $ 13,818 $ 1,372 $ (118 ) $ 26 $ 688 $ 15,786 Collateral dependent loans are loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. The Company reviews individually evaluated loans for designation as collateral dependent loans, as well as other loans that management of the Company designates as having higher risk. These loans do not share common risk characteristics and are not included within the collectively evaluated loans for determining the ACL. The following table presents an analysis of collateral-dependent loans of the Company as of September 30, 2024, and December 31, 2023. ($ in thousands) Collateral Type Allocated September 30, 2024 Real Estate Other Total Allowance Commercial & industrial $ 1,559 $ 1,703 $ 3,262 $ 356 Commercial real estate - owner occupied 429 - 429 - Commercial real estate - nonowner occupied 155 - 155 - Agricultural - - - - Residential real estate 1,047 - 1,047 31 HELOC - - - - Consumer - - - - Total $ 3,190 $ 1,703 $ 4,893 $ 387 ($ 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 $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (5): Substandard (6): Doubtful (7): Loss (8): The Company evaluates the loan risk grading system definitions and allowance for credit loss methodology on an ongoing basis. The following table presents loan balances by credit quality indicators and gross chargeoffs by loan category and year of origination as of September 30, 2024. ($ in thousands) Term Loans by Year of Origination Revolving Revolving September 30, 2024 2024 2023 2022 2021 2020 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 18,635 $ 13,982 $ 13,631 $ 16,528 $ 9,263 $ 10,901 $ 37,304 $ 116 $ 120,360 Special Mention (5) - - - - 137 - 25 - 162 Substandard (6) - - 868 - 43 567 1,252 88 2,818 Doubtful (7) - 153 - 226 - 48 - 54 481 Loss (8) - - - - - - - - - Total $ 18,635 $ 14,135 $ 14,499 $ 16,754 $ 9,443 $ 11,516 $ 38,581 $ 258 $ 123,821 Current period gross chargeoffs $ - $ 42 $ - $ - $ - $ - $ - $ - $ 42 Commercial real estate - owner occupied Pass (1 - 4) $ 11,323 $ 30,682 $ 20,242 $ 24,774 $ 13,829 $ 30,831 $ 492 $ 160 $ 132,333 Special Mention (5) - - - - - - - - - Substandard (6) - - - - 430 - - - 430 Doubtful (7) - - - 12 - 1 - - 13 Loss (8) - - - - - - - - - Total $ 11,323 $ 30,682 $ 20,242 $ 24,786 $ 14,259 $ 30,832 $ 492 $ 160 $ 132,776 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied Pass (1 - 4) $ 62,369 $ 49,175 $ 53,536 $ 43,414 $ 42,349 $ 73,859 $ 106 $ - $ 324,808 Special Mention (5) 676 - - - - 913 - - 1,589 Substandard (6) - - 156 - - 120 - - 276 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 63,045 $ 49,175 $ 53,692 $ 43,414 $ 42,349 $ 74,892 $ 106 $ - $ 326,673 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass (1 - 4) $ 6,515 $ 8,470 $ 14,852 $ 11,432 $ 2,801 $ 9,847 $ 10,970 $ - $ 64,887 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 6,515 $ 8,470 $ 14,852 $ 11,432 $ 2,801 $ 9,847 $ 10,970 $ - $ 64,887 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass (1 - 4) $ 22,601 $ 47,064 $ 104,223 $ 78,839 $ 29,261 $ 30,377 $ - $ - $ 312,365 Special Mention (5) - - - - - - - - - Substandard (6) - 285 - 260 51 1,049 - - 1,645 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 22,601 $ 47,349 $ 104,223 $ 79,099 $ 29,312 $ 31,426 $ - $ - $ 314,010 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ - $ 62 $ 18 $ 167 $ 44,965 $ 6,521 $ 51,733 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - 50 159 47 256 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ - $ 62 $ 18 $ 217 $ 45,124 $ 6,568 $ 51,989 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Pass (1 - 4) $ 1,690 $ 2,264 $ 3,704 $ 850 $ 388 $ 124 $ 3,461 $ 3,304 $ 15,785 Special Mention (5) - - - - - - - - - Substandard (6) - - 14 - - - - - 14 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 1,690 $ 2,264 $ 3,718 $ 850 $ 388 $ 124 $ 3,461 $ 3,304 $ 15,799 Current period gross chargeoffs $ - $ - $ - $ - $ 7 $ - $ - $ 46 $ 53 Total Loans Pass (1 - 4) $ 123,133 $ 151,637 $ 210,188 $ 175,899 $ 97,909 $ 156,106 $ 97,298 $ 10,101 $ 1,022,271 Special Mention (5) 676 - - - 137 913 25 - 1,751 Substandard (6) - 285 1,038 260 524 1,786 1,411 135 5,439 Doubtful (7) - 153 - 238 - 49 - 54 494 Loss (8) - - - - - - - - - Total Loans $ 123,809 $ 152,075 $ 211,226 $ 176,397 $ 98,570 $ 158,854 $ 98,734 $ 10,290 $ 1,029,955 Current period gross chargeoffs $ - $ 42 $ - $ - $ 7 $ - $ - $ 46 $ 95 The following table presents loan balances by credit quality indicators and gross chargeoffs by loan category and year of origination 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 September 30, 2024, and December 31, 2023. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past Current Total Loans Commercial & industrial $ 372 $ 400 $ 2,899 $ 3,671 $ 120,150 $ 123,821 Commercial real estate - owner occupied - - 430 430 132,346 132,776 Commercial real estate - nonowner occupied - - 371 371 326,302 326,673 Agricultural - - - - 64,887 64,887 Residential real estate 87 749 1,068 1,904 312,106 314,010 HELOC - 84 200 284 51,705 51,989 Consumer 41 10 - 51 15,748 15,799 Total Loans $ 500 $ 1,243 $ 4,968 $ 6,711 $ 1,023,244 $ 1,029,955 December 31, 2023 30-59 Days 60-89 Days Greater Than Total Past 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 September 30, 2024, and December 31, 2023, are presented in the following table. September 30, 2024 ($ in thousands) Nonaccrual Nonaccrual Total Commercial & industrial $ 1,490 $ 1,409 $ 2,899 Commercial real estate - owner occupied 442 - 442 Commercial real estate - nonowner occupied 371 - 371 Agricultural - - - Residential real estate 1,311 225 1,536 Home equity line of credit (HELOC) 256 - 256 Consumer 14 - 14 Total loans $ 3,884 $ 1,634 $ 5,518 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 borrowers short-term cash relief to allow them to improve their financial condition. If a loan modification is determined to be made to a borrower experiencing financial difficulty, the loan is considered collateral dependent and evaluated as part of the ACL as described above in the Allowance for Credit Losses section of this note. For the nine months ended September 30, 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 September 30, 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 nine-month period ended September 30, 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 $1.4 million at September 30, 2024, is classified on the balance sheet within Other liabilities. The following table presents the balance and activity in the ACL for unfunded loan commitments for the three and nine months ended September 30, 2024, and September 30, 2023. Three Months Ended Nine Months Ended ($ in thousands) 2024 2023 2024 2023 Balance, beginning of period $ 909 $ 856 $ 776 $ - Adjustment for adoption of ASU 2016-13 - - - 1,149 Provision for unfunded commitments 507 (6 ) 640 (299 ) Balance, end of period $ 1,416 $ 850 $ 1,416 $ 850

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2024
Goodwill [Abstract]
GOODWILL	NOTE 5 – GOODWILL As of September 30, 2024, and December 31, 2023, the carrying amount of goodwill was $23.2 million. Goodwill is not amortized, but is evaluated 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, 2024. 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, 2024, impairment test were noted that would indicate it was more likely than not a goodwill impairment exists.

Mortgage Servicing Rights

Mortgage Servicing Rights	9 Months Ended
	Sep. 30, 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 $1.41 billion at September 30, 2024, and $1.37 billion at December 31, 2023. Contractually specified servicing fees of $0.9 million and $2.6 million were included in mortgage loan servicing fees in the consolidated income statement for the three and nine months ended September 30, 2024, respectively. Servicing fees of $0.9 million and $2.5 million were included for the three and nine months ended September 30, 2023, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended Nine Months Ended ($ in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 14,548 $ 13,723 $ 13,906 $ 13,503 Mortgage servicing rights capitalized during the period 644 582 1,675 1,388 Mortgage servicing rights amortization during the period (370 ) (334 ) (978 ) (960 ) Net change in valuation allowance (465 ) (78 ) (246 ) (38 ) Balance at end of period $ 14,357 $ 13,893 $ 14,357 $ 13,893 Valuation allowance: Balance at beginning of period $ 8 $ 137 $ 227 $ 177 Increase (decrease) 465 78 246 38 Balance at end of period $ 473 $ 215 $ 473 $ 215 Fair value, beginning of period $ 18,807 $ 16,645 $ 17,125 $ 15,754 Fair value, end of period $ 18,160 $ 16,161 $ 18,160 $ 16,161

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 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 September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 ($ in thousands) Notional Fair Notional Fair Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,262 $ 2,602 $ 68,381 $ 3,638 IRLCs - - 7,466 45 Forward contracts 21,000 65 - - Total contracts $ 87,262 $ 2,667 $ 75,847 $ 3,683 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,262 $ (2,602 ) $ 68,381 $ (3,638 ) IRLCs 14,137 (23 ) - - Forward contracts - - 10,750 (37 ) Total contracts $ 80,399 $ (2,625 ) $ 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 and nine months ended September 30, 2024, and 2023. Three Months Ended Nine Months Ended ($ in thousands) Statement of income classification 2024 2023 2024 2023 Interest rate swap contracts Other income $ 32 $ 68 $ 32 $ 74 IRLCs Gain on sale of mortgage loans & OMSR (38 ) (14 ) (68 ) (4 ) Forward contracts Gain on sale of mortgage loans & OMSR 25 37 102 59 The following table shows the offsetting of financial assets and derivative assets at September 30, 2024, and at December 31, 2023. Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) of recognized consolidated the consolidated Financial Cash collateral Net amount September 30, 2024 Interest rate swaps $ 2,222 $ (380 ) $ 2,602 $     - $ 1,990 $ 612 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 September 30, 2024, and at December 31, 2023. Gross amounts Gross amounts Net amounts of liabilities Gross amounts not offset in the ($ in thousands) of recognized liabilities consolidated balance sheet the consolidated balance sheet Financial instruments Cash collateral pledged Net amount September 30, 2024 Interest rate swaps $ 2,222 $ (380 ) $ 2,602 $ - $ - $ 2,602 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ - $ 3,638

Deposits

Deposits	9 Months Ended
	Sep. 30, 2024
Deposits [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS Major classification of deposits at September 30, 2024, and at December 31, 2023, were as follows: ($ in thousands) September 30, December 31, Non interest bearing demand $ 222,425 $ 228,713 Interest bearing demand 202,097 166,413 Savings 241,761 216,965 Money market 228,182 202,605 Time deposits $250,000 or less 213,565 201,379 Time deposits greater than $250,000 51,503 54,130 Total Deposits $ 1,159,533 $ 1,070,205 Included in time deposits at September 30, 2024, and at December 31, 2023, were $56.8 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	9 Months Ended
	Sep. 30, 2024
Short-Term Borrowings [Abstract]
SHORT-TERM BORROWINGS	NOTE 9 – SHORT-TERM BORROWINGS ($ in thousands) September 30, December 31, Securities sold under repurchase agreements $ 15,240 $ 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 September 30, 2024, these REPO agreements were secured by securities with a fair value totaling $18.4 million. The REPO agreements mature within one month. The Company has borrowing capabilities at the Federal Reserve Discount Window (“Discount Window”) by pledging either securities or loans as collateral. As of September 30, 2024, there was $5.6 million pledged to the Discount Window. At both September 30, 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	9 Months Ended
	Sep. 30, 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 $298.3 million in mortgage loans at September 30, 2024. Advances consisted of fixed interest rates from 3.75 to 4.61 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at September 30, 2024, were: ($ in thousands) Debt 2026 $ 12,500 2027 5,000 2028 17,500 Total $ 35,000

Trust Preferred Securities

Trust Preferred Securities	9 Months Ended
	Sep. 30, 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 both September 30, 2024, and December 31, 2023, was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	9 Months Ended
	Sep. 30, 2024
Subordinated Debt [Abstract]
SUBORDINATED DEBT	NOTE 12 – SUBORDINATED DEBT On May 27, 2021, the Company entered into Subordinated Note Purchase Agreements with qualified institutional buyers and accredited investors pursuant to which the Company issued and sold $20.0 million in aggregate principal amount of its 3.65% Fixed to Floating Rate Subordinated Notes due 2031 (the “Notes”). The Notes were sold by the Company in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended. The Notes mature on June 1, 2031, and bear interest at a fixed rate of 3.65% through May 31, 2026. From June 1, 2026, to the maturity date or earlier redemption of the Notes, the interest rate will reset quarterly to an interest rate per annum, equal to the then-current-three-month SOFR provided by the Federal Reserve Bank of New York plus 296 basis points. The Company may redeem the Notes at any time after May 31, 2026, and at any time in whole, but not in part, upon the occurrence of certain events. Any redemption of the Notes will be subject to prior regulatory approval. The Company incurred debt issuance costs for placement fees, legal and other out-of-pocket expenses of approximately $0.5 million, which are being amortized over the life of the Notes.

Disclosures about Fair Value of

Disclosures about Fair Value of Assets and Liabilities	9 Months Ended
	Sep. 30, 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 September 30, 2024, and at December 31, 2023. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,096 $ - $ 6,096 $ - Mortgage-backed securities 180,472 - 180,472 - State and political subdivisions 10,068 - 10,068 - Other corporate securities 14,875 - 14,875 - Interest rate contracts - assets 2,602 - 2,602 - Interest rate contracts - liabilities (2,602 ) - (2,602 ) - Forward contracts 65 65 - - IRLCs (23 ) - - (23 ) ($ 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 and nine months ended September 30, 2024, and 2023. for the Three Months Ended for the Nine Months Ended ($ in thousands) 2024 2023 2024 2023 Interest rate lock commitments Balance at beginning of period $ 15 $ (10 ) $ 45 $ (20 ) Total realized gains (losses) Change in fair value (38 ) (14 ) (68 ) (4 ) Balance at end of period $ (23 ) $ (24 ) $ (23 ) $ (24 ) 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 September 30, 2024, and at 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 $ 2,047 $ - $ - $ 2,047 Mortgage servicing rights 3,142 - - 3,142 ($ 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 Valuation Unobservable inputs Range ($ in thousands) Collateral-dependent individually evaluated loans $ 2,047 Market comparable properties Comparability adjustments (%) 1 - 100% (21%) Mortgage servicing rights 3,142 Discounted cash flow Discount rate 10.26% Constant prepayment rate 7.91% P&I earnings credit 5.03% T&I earnings credit 4.94% Inflation for cost of servicing 3.50 IRLCs (23 ) Discounted cash flow Loan closing rates 55% - 99 Fair value at Valuation Unobservable inputs Range ($ in thousands) 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 September 30, 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 September 30, 2024, and at December 31, 2023. Loan Commitments The fair value of loan commitments is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. The estimated fair values for other financial instruments and off-balance-sheet loan commitments approximate cost at September 30, 2024, and at 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 September 30, 2024 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 49,348 $ 49,348 $ 49,348 $ - $ - Interest bearing time deposits 1,706 1,706 - 1,706 - Loans held for sale 8,927 9,033 - 9,033 - Loans, net of allowance for credit losses 1,014,677 1,013,713 - - 1,013,713 Federal Reserve and FHLB Bank stock, at cost 5,223 5,223 - 5,223 - Interest receivable 4,842 4,842 - 4,842 - Financial liabilities Deposits $ 1,159,533 $ 1,162,216 $ 894,465 $ 267,751 $ - Short-term borrowings 15,240 15,240 - 15,240 - FHLB advances 35,000 35,347 - 35,347 - Trust preferred securities 10,310 9,917 - 9,917 - Subordinated debt, net of issuance costs 19,678 19,580 - 19,580 - Interest payable 3,374 3,374 - 3,374 - ($ 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	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	NOTE 14 – SHARE BASED COMPENSATION In April 2017, the Company’s shareholders approved a new share-based incentive compensation plan, the SB Financial Group, Inc. 2017 Stock Incentive Plan (the “2017 Plan”), which replaced the Company’s 2008 Stock Incentive Plan. The 2017 Plan permits the Company to grant or award incentive stock options, nonqualified stock options, stock appreciation rights (“SARs”), restricted stock, and restricted stock units to employees and 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 189,456 shares had been granted under the plan as of September 30, 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 September 30, 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 nine 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 and nine months ended September 30, 2024, was $0.1 million and $0.5 million, respectively, and for the three and nine months ended September 30, 2023, was $0.1 million and $0.5 million, respectively. As of September 30, 2024, there was $0.7 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements related to the restricted stock awards under the 2017 Plan which were granted in accordance with the LTI Plan. That cost is expected to be recognized over a weighted-average period of 2.4 years. The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the nine months ended September 30, 2024. Shares Weighted- Nonvested, January 1, 2024 48,966 $ 18.49 Granted 38,776 15.63 Vested (33,431 ) 17.36 Forfeited - - Nonvested, September 30, 2024 54,311 $ 17.15

General Litigation

General Litigation	9 Months Ended
	Sep. 30, 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 September 30, 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						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 2,354	$ 3,113	$ 2,368	$ 2,687	$ 3,075	$ 2,450	$ 7,835	$ 8,212

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 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)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Adoption of New Accounting Standards	Adoption of New Accounting Standards: Accounting Standards Update (“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 (including 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 adoption Impact of As reported Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907 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 method 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)	9 Months Ended
	Sep. 30, 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 adoption Impact of As reported Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 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 Sep. 30, ($ and outstanding shares in thousands - except per share data) 2024 2023 Distributed earnings allocated to common shares $ 943 $ 891 Undistributed earnings allocated to common shares 1,403 1,789 Net earnings allocated to common shares 2,346 2,680 Net earnings allocated to participating securities 8 7 Net Income allocated to common shares and participating securities $ 2,354 $ 2,687 Weighted average shares outstanding for basic earnings per share 6,660 6,791 Dilutive effect of stock compensation 15 87 Weighted average shares outstanding for diluted earnings per share 6,675 6,878 Basic earnings per common share $ 0.35 $ 0.40 Diluted earnings per common share $ 0.35 $ 0.39 Nine Months Ended Sep. 30, ($ and outstanding shares in thousands - except per share data) 2024 2023 Distributed earnings allocated to common shares $ 2,805 $ 2,666 Undistributed earnings allocated to common shares 5,004 5,523 Net earnings allocated to common shares 7,809 8,189 Net earnings allocated to participating securities 26 23 Net Income allocated to common shares and participating securities $ 7,835 $ 8,212 Weighted average shares outstanding for basic earnings per share 6,689 6,857 Dilutive effect of stock compensation 15 87 Weighted average shares outstanding for diluted earnings per share 6,704 6,944 Basic earnings per common share $ 1.17 $ 1.20 Diluted earnings per common share $ 1.17 $ 1.18

Available-For-Sale Securities (

Available-For-Sale Securities (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2024, and December 31, 2023, were as follows: ($ in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 30, 2024 U.S. Treasury and Government agencies $ 6,687 $ 1 $ (592 ) $ 6,096 Mortgage-backed securities 207,956 6 (27,490 ) 180,472 State and political subdivisions 11,148 - (1,080 ) 10,068 Other corporate securities 17,200 - (2,325 ) 14,875 Totals $ 242,991 $ 7 $ (31,487 ) $ 211,511 Amortized Cost Gross Unrealized Gains Gross Unrealized 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 September 30, 2024, by contractual maturity, are shown below. Amortized Fair ($ in thousands) Cost Value Within one year $ 950 $ 948 Due after one year through five years 1,126 1,104 Due after five years through ten years 25,396 22,376 Due after ten years 7,563 6,611 35,035 31,039 Mortgage-backed securities 207,956 180,472 Totals $ 242,991 $ 211,511
Schedule of Securities With Unrealized Losses	Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2024, and December 31, 2023, are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total September 30, 2024 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ - $ - $ 5,599 $ (592 ) $ 5,599 $ (592 ) Mortgage-backed securities - - 180,131 (27,490 ) 180,131 (27,490 ) State and political subdivisions 933 (5 ) 8,731 (1,075 ) 9,664 (1,080 ) Other corporate securities 365 (135 ) 14,510 (2,190 ) 14,875 (2,325 ) Totals $ 1,298 $ (140 ) $ 208,971 $ (31,347 ) $ 210,269 $ (31,487 ) Less than 12 Months 12 Months or Longer Total December 31, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses 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)	9 Months Ended
	Sep. 30, 2024
Loans and Allowance for Credit Losses [Abstract]
Schedule of Composition of the Loan Portfolio	The following table summarizes the composition of the loan portfolio: Total Loans ($ in thousands) September 30, December 31, Commercial & industrial $ 123,821 $ 126,716 Commercial real estate - owner occupied 132,776 126,717 Commercial real estate - nonowner occupied 326,673 297,323 Agricultural 64,887 65,659 Residential real estate 314,010 318,123 Home equity line of credit (HELOC) 51,989 47,845 Consumer 15,799 17,829 Total loans 1,029,955 1,000,212 Allowance for credit losses (15,278 ) (15,786 ) Loans, net $ 1,014,677 $ 984,426
Schedule of Activity Related to the ACL	The following tables summarize the activity related to the ACL for the three and nine months ended September 30, 2024, and September 30, 2023, and the twelve months ended December 31, 2023. ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 2,755 $ - $ - $ - $ (179 ) $ 2,576 Commercial real estate - owner occupied 1,967 - - - (130 ) 1,837 Commercial real estate - nonowner occupied 5,449 - - - 82 5,531 Agricultural 912 - - - (48 ) 864 Residential real estate 3,798 - - - (52 ) 3,746 HELOC 534 - - - 11 545 Consumer 197 - (29 ) 2 9 179 Total $ 15,612 $ - $ (29 ) $ 2 $ (307 ) $ 15,278 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 2,003 $ - $ (42 ) $ 6 $ 609 $ 2,576 Commercial real estate - owner occupied 1,952 - - - (115 ) 1,837 Commercial real estate - nonowner occupied 5,718 - - - (187 ) 5,531 Agricultural 440 - - - 424 864 Residential real estate 4,936 - - - (1,190 ) 3,746 HELOC 510 - - - 35 545 Consumer 227 - (53 ) 21 (16 ) 179 Total $ 15,786 $ - $ (95 ) $ 27 $ (440 ) $ 15,278 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,957 $ - $ - $ - $ (37 ) $ 1,920 Commercial real estate - owner occupied 1,897 - - - 2 1,899 Commercial real estate - nonowner occupied 5,783 - - - 43 5,826 Agricultural 408 - - - 1 409 Residential real estate 4,985 - - 1 2 4,988 HELOC 523 - - - (8 ) 515 Consumer 242 - (12 ) 6 (3 ) 233 Total $ 15,795 $ - $ (12 ) $ 7 $ - $ 15,790 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 27 $ 1,920 Commercial real estate - owner occupied 1,696 54 - - 149 1,899 Commercial real estate - nonowner occupied 4,584 1,015 - - 227 5,826 Agricultural 611 (194 ) - - (8 ) 409 Residential real estate 4,438 360 (53 ) 1 242 4,988 HELOC 547 (76 ) - - 44 515 Consumer 279 (17 ) (60 ) 24 7 233 Total $ 13,818 $ 1,372 $ (113 ) $ 25 $ 688 $ 15,790 ($ in thousands) Balance, beginning of period Impact of Adopting ASC 326 Chargeoffs Recoveries Provision for Credit Losses Balance, end of period Commercial & industrial $ 1,663 $ 230 $ - $ - $ 110 $ 2,003 Commercial real estate - owner occupied 1,696 54 - - 202 1,952 Commercial real estate - nonowner occupied 4,584 1,015 - - 119 5,718 Agricultural 611 (194 ) - - 23 440 Residential real estate 4,438 360 (53 ) 1 190 4,936 HELOC 547 (76 ) - - 39 510 Consumer 279 (17 ) (65 ) 25 5 227 Total $ 13,818 $ 1,372 $ (118 ) $ 26 $ 688 $ 15,786
Schedule of Presents an Analysis of Collateral Dependent Loans	The following table presents an analysis of collateral-dependent loans of the Company as of September 30, 2024, and December 31, 2023. ($ in thousands) Collateral Type Allocated September 30, 2024 Real Estate Other Total Allowance Commercial & industrial $ 1,559 $ 1,703 $ 3,262 $ 356 Commercial real estate - owner occupied 429 - 429 - Commercial real estate - nonowner occupied 155 - 155 - Agricultural - - - - Residential real estate 1,047 - 1,047 31 HELOC - - - - Consumer - - - - Total $ 3,190 $ 1,703 $ 4,893 $ 387 ($ 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
Schedule of Credit Quality Indicators and Gross Chargeoffs by Loan Category	The following table presents loan balances by credit quality indicators and gross chargeoffs by loan category and year of origination as of September 30, 2024. ($ in thousands) Term Loans by Year of Origination Revolving Revolving September 30, 2024 2024 2023 2022 2021 2020 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 18,635 $ 13,982 $ 13,631 $ 16,528 $ 9,263 $ 10,901 $ 37,304 $ 116 $ 120,360 Special Mention (5) - - - - 137 - 25 - 162 Substandard (6) - - 868 - 43 567 1,252 88 2,818 Doubtful (7) - 153 - 226 - 48 - 54 481 Loss (8) - - - - - - - - - Total $ 18,635 $ 14,135 $ 14,499 $ 16,754 $ 9,443 $ 11,516 $ 38,581 $ 258 $ 123,821 Current period gross chargeoffs $ - $ 42 $ - $ - $ - $ - $ - $ - $ 42 Commercial real estate - owner occupied Pass (1 - 4) $ 11,323 $ 30,682 $ 20,242 $ 24,774 $ 13,829 $ 30,831 $ 492 $ 160 $ 132,333 Special Mention (5) - - - - - - - - - Substandard (6) - - - - 430 - - - 430 Doubtful (7) - - - 12 - 1 - - 13 Loss (8) - - - - - - - - - Total $ 11,323 $ 30,682 $ 20,242 $ 24,786 $ 14,259 $ 30,832 $ 492 $ 160 $ 132,776 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied Pass (1 - 4) $ 62,369 $ 49,175 $ 53,536 $ 43,414 $ 42,349 $ 73,859 $ 106 $ - $ 324,808 Special Mention (5) 676 - - - - 913 - - 1,589 Substandard (6) - - 156 - - 120 - - 276 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 63,045 $ 49,175 $ 53,692 $ 43,414 $ 42,349 $ 74,892 $ 106 $ - $ 326,673 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass (1 - 4) $ 6,515 $ 8,470 $ 14,852 $ 11,432 $ 2,801 $ 9,847 $ 10,970 $ - $ 64,887 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 6,515 $ 8,470 $ 14,852 $ 11,432 $ 2,801 $ 9,847 $ 10,970 $ - $ 64,887 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass (1 - 4) $ 22,601 $ 47,064 $ 104,223 $ 78,839 $ 29,261 $ 30,377 $ - $ - $ 312,365 Special Mention (5) - - - - - - - - - Substandard (6) - 285 - 260 51 1,049 - - 1,645 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 22,601 $ 47,349 $ 104,223 $ 79,099 $ 29,312 $ 31,426 $ - $ - $ 314,010 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ - $ 62 $ 18 $ 167 $ 44,965 $ 6,521 $ 51,733 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - 50 159 47 256 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ - $ 62 $ 18 $ 217 $ 45,124 $ 6,568 $ 51,989 Current period gross chargeoffs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Pass (1 - 4) $ 1,690 $ 2,264 $ 3,704 $ 850 $ 388 $ 124 $ 3,461 $ 3,304 $ 15,785 Special Mention (5) - - - - - - - - - Substandard (6) - - 14 - - - - - 14 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 1,690 $ 2,264 $ 3,718 $ 850 $ 388 $ 124 $ 3,461 $ 3,304 $ 15,799 Current period gross chargeoffs $ - $ - $ - $ - $ 7 $ - $ - $ 46 $ 53 Total Loans Pass (1 - 4) $ 123,133 $ 151,637 $ 210,188 $ 175,899 $ 97,909 $ 156,106 $ 97,298 $ 10,101 $ 1,022,271 Special Mention (5) 676 - - - 137 913 25 - 1,751 Substandard (6) - 285 1,038 260 524 1,786 1,411 135 5,439 Doubtful (7) - 153 - 238 - 49 - 54 494 Loss (8) - - - - - - - - - Total Loans $ 123,809 $ 152,075 $ 211,226 $ 176,397 $ 98,570 $ 158,854 $ 98,734 $ 10,290 $ 1,029,955 Current period gross chargeoffs $ - $ 42 $ - $ - $ 7 $ - $ - $ 46 $ 95 The following table presents loan balances by credit quality indicators and gross chargeoffs by loan category and year of origination 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
Schedule of Loan Portfolio Aging Analysis	The following tables present the Company’s loan portfolio aging analysis as of September 30, 2024, and December 31, 2023. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past Current Total Loans Commercial & industrial $ 372 $ 400 $ 2,899 $ 3,671 $ 120,150 $ 123,821 Commercial real estate - owner occupied - - 430 430 132,346 132,776 Commercial real estate - nonowner occupied - - 371 371 326,302 326,673 Agricultural - - - - 64,887 64,887 Residential real estate 87 749 1,068 1,904 312,106 314,010 HELOC - 84 200 284 51,705 51,989 Consumer 41 10 - 51 15,748 15,799 Total Loans $ 500 $ 1,243 $ 4,968 $ 6,711 $ 1,023,244 $ 1,029,955 December 31, 2023 30-59 Days 60-89 Days Greater Than Total Past 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 September 30, 2024, and December 31, 2023, are presented in the following table. September 30, 2024 ($ in thousands) Nonaccrual Nonaccrual Total Commercial & industrial $ 1,490 $ 1,409 $ 2,899 Commercial real estate - owner occupied 442 - 442 Commercial real estate - nonowner occupied 371 - 371 Agricultural - - - Residential real estate 1,311 225 1,536 Home equity line of credit (HELOC) 256 - 256 Consumer 14 - 14 Total loans $ 3,884 $ 1,634 $ 5,518 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 Activity in the ACL for Unfunded Loan Commitments	The following table presents the balance and activity in the ACL for unfunded loan commitments for the three and nine months ended September 30, 2024, and September 30, 2023. Three Months Ended Nine Months Ended ($ in thousands) 2024 2023 2024 2023 Balance, beginning of period $ 909 $ 856 $ 776 $ - Adjustment for adoption of ASU 2016-13 - - - 1,149 Provision for unfunded commitments 507 (6 ) 640 (299 ) Balance, end of period $ 1,416 $ 850 $ 1,416 $ 850

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended ($ in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 14,548 $ 13,723 $ 13,906 $ 13,503 Mortgage servicing rights capitalized during the period 644 582 1,675 1,388 Mortgage servicing rights amortization during the period (370 ) (334 ) (978 ) (960 ) Net change in valuation allowance (465 ) (78 ) (246 ) (38 ) Balance at end of period $ 14,357 $ 13,893 $ 14,357 $ 13,893 Valuation allowance: Balance at beginning of period $ 8 $ 137 $ 227 $ 177 Increase (decrease) 465 78 246 38 Balance at end of period $ 473 $ 215 $ 473 $ 215 Fair value, beginning of period $ 18,807 $ 16,645 $ 17,125 $ 15,754 Fair value, end of period $ 18,160 $ 16,161 $ 18,160 $ 16,161

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 ($ in thousands) Notional Fair Notional Fair Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,262 $ 2,602 $ 68,381 $ 3,638 IRLCs - - 7,466 45 Forward contracts 21,000 65 - - Total contracts $ 87,262 $ 2,667 $ 75,847 $ 3,683 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 66,262 $ (2,602 ) $ 68,381 $ (3,638 ) IRLCs 14,137 (23 ) - - Forward contracts - - 10,750 (37 ) Total contracts $ 80,399 $ (2,625 ) $ 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 and nine months ended September 30, 2024, and 2023. Three Months Ended Nine Months Ended ($ in thousands) Statement of income classification 2024 2023 2024 2023 Interest rate swap contracts Other income $ 32 $ 68 $ 32 $ 74 IRLCs Gain on sale of mortgage loans & OMSR (38 ) (14 ) (68 ) (4 ) Forward contracts Gain on sale of mortgage loans & OMSR 25 37 102 59
Schedule of Offsetting of Financial Assets and Derivative Assets	The following table shows the offsetting of financial assets and derivative assets at September 30, 2024, and at December 31, 2023. Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) of recognized consolidated the consolidated Financial Cash collateral Net amount September 30, 2024 Interest rate swaps $ 2,222 $ (380 ) $ 2,602 $     - $ 1,990 $ 612 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ 2,900 $ 738
Schedule of Offsetting of Financial Liabilities and Derivative Liabilities	The following table shows the offsetting of financial liabilities and derivative liabilities at September 30, 2024, and at December 31, 2023. Gross amounts Gross amounts Net amounts of liabilities Gross amounts not offset in the ($ in thousands) of recognized liabilities consolidated balance sheet the consolidated balance sheet Financial instruments Cash collateral pledged Net amount September 30, 2024 Interest rate swaps $ 2,222 $ (380 ) $ 2,602 $ - $ - $ 2,602 December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ - $ 3,638

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2024
Deposits [Abstract]
Schedule of Major Classification of Deposits	Major classification of deposits at September 30, 2024, and at December 31, 2023, were as follows: ($ in thousands) September 30, December 31, Non interest bearing demand $ 222,425 $ 228,713 Interest bearing demand 202,097 166,413 Savings 241,761 216,965 Money market 228,182 202,605 Time deposits $250,000 or less 213,565 201,379 Time deposits greater than $250,000 51,503 54,130 Total Deposits $ 1,159,533 $ 1,070,205

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2024
Short-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	($ in thousands) September 30, December 31, Securities sold under repurchase agreements $ 15,240 $ 13,387

Federal Home Loan Bank (FHLB)_2

Federal Home Loan Bank (FHLB) Advances (Tables)	9 Months Ended
	Sep. 30, 2024
Federal Home Loan Bank (FHLB) Advances [Abstract]
Schedule of Aggregate Annual Maturities of FHLB Advances	Aggregate annual maturities of FHLB advances at September 30, 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)	9 Months Ended
	Sep. 30, 2024
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Schedule of Fair Value Measurements of Assets Measured at Fair Value on a Recurring Basis	The following tables present the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at September 30, 2024, and at December 31, 2023. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,096 $ - $ 6,096 $ - Mortgage-backed securities 180,472 - 180,472 - State and political subdivisions 10,068 - 10,068 - Other corporate securities 14,875 - 14,875 - Interest rate contracts - assets 2,602 - 2,602 - Interest rate contracts - liabilities (2,602 ) - (2,602 ) - Forward contracts 65 65 - - IRLCs (23 ) - - (23 ) ($ 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 and nine months ended September 30, 2024, and 2023. for the Three Months Ended for the Nine Months Ended ($ in thousands) 2024 2023 2024 2023 Interest rate lock commitments Balance at beginning of period $ 15 $ (10 ) $ 45 $ (20 ) Total realized gains (losses) Change in fair value (38 ) (14 ) (68 ) (4 ) Balance at end of period $ (23 ) $ (24 ) $ (23 ) $ (24 )
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 $ 2,047 $ - $ - $ 2,047 Mortgage servicing rights 3,142 - - 3,142 ($ 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 Valuation Unobservable inputs Range ($ in thousands) Collateral-dependent individually evaluated loans $ 2,047 Market comparable properties Comparability adjustments (%) 1 - 100% (21%) Mortgage servicing rights 3,142 Discounted cash flow Discount rate 10.26% Constant prepayment rate 7.91% P&I earnings credit 5.03% T&I earnings credit 4.94% Inflation for cost of servicing 3.50 IRLCs (23 ) Discounted cash flow Loan closing rates 55% - 99 Fair value at Valuation Unobservable inputs Range ($ in thousands) 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 Fair Values Financial Instruments	the Company does not know whether the fair values shown below represent values at which the respective financial instruments could be sold individually or in the aggregate. ($ in thousands) Carrying Fair Fair value measurements using September 30, 2024 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 49,348 $ 49,348 $ 49,348 $ - $ - Interest bearing time deposits 1,706 1,706 - 1,706 - Loans held for sale 8,927 9,033 - 9,033 - Loans, net of allowance for credit losses 1,014,677 1,013,713 - - 1,013,713 Federal Reserve and FHLB Bank stock, at cost 5,223 5,223 - 5,223 - Interest receivable 4,842 4,842 - 4,842 - Financial liabilities Deposits $ 1,159,533 $ 1,162,216 $ 894,465 $ 267,751 $ - Short-term borrowings 15,240 15,240 - 15,240 - FHLB advances 35,000 35,347 - 35,347 - Trust preferred securities 10,310 9,917 - 9,917 - Subordinated debt, net of issuance costs 19,678 19,580 - 19,580 - Interest payable 3,374 3,374 - 3,374 - ($ 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)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Activity	The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the nine months ended September 30, 2024. Shares Weighted- Nonvested, January 1, 2024 48,966 $ 18.49 Granted 38,776 15.63 Vested (33,431 ) 17.36 Forfeited - - Nonvested, September 30, 2024 54,311 $ 17.15

Basis of Presentation (Details)

Basis of Presentation (Details) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares
Basis of Presentation [Line items]
Increase in allowance for credit losses	$ 1.4
Increase reserve unfunded commitments	1.1
Decrease to retained earnings	2
Deferred tax	$ 0.5
Marblehead Bancorp [Member]
Basis of Presentation [Line items]
Price per share (in Dollars per share) | $ / shares	$ 196.31
Aggregate transaction vaue	$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Basic and Diluted Earnings Per Share [Line Items]
Distributed earnings allocated to common shares	$ 943	$ 891	$ 2,805	$ 2,666
Undistributed earnings allocated to common shares	1,403	1,789	5,004	5,523
Net earnings allocated to common shares	2,346	2,680	7,809	8,189
Net earnings allocated to participating securities	8	7	26	23
Net Income allocated to common shares and participating securities	$ 2,354	$ 2,687	$ 7,835	$ 8,212
Weighted average shares outstanding for basic earnings per share (in Shares)	6,660	6,791	6,689	6,857
Dilutive effect of stock compensation (in Shares)	15	87	15	87
Weighted average shares outstanding for diluted earnings per share (in Shares)	6,675	6,878	6,704	6,944
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.4	$ 1.17	$ 1.2
Diluted earnings per common share (in Dollars per share)	$ 0.35	$ 0.39	$ 1.17	$ 1.18

Available-For-Sale Securities_2

Available-For-Sale Securities (Details) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($) Securities	Dec. 31, 2023 USD ($) Securities
Available-for-Sale Securities [Line Items]
Fair value of securities pledged as collateral	$ 147.4	$ 89.7
Securities delivered for repurchase agreements	18.4	19.7
Total fair value of investments	$ 210.3	$ 217
Number of securities (in Securities) | Securities	135	139
Fair value of investments, percentage	99%
Available-for-sale investment portfolio, percentage		99%
Available-for-sale debt securities	$ 0.6	$ 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	Sep. 30, 2024	Dec. 31, 2023
Available-for-Sale Securities [Line Items]
Amortized Cost	$ 242,991	$ 257,468
Gross Unrealized Gains	7	12
Gross Unrealized Losses	(31,487)	(37,772)
Fair Value	211,511	219,708
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	6,687	7,339
Gross Unrealized Gains	1	1
Gross Unrealized Losses	(592)	(823)
Fair Value	6,096	6,517
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	207,956	221,717
Gross Unrealized Gains	6	3
Gross Unrealized Losses	(27,490)	(32,853)
Fair Value	180,472	188,867
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	11,148	11,212
Gross Unrealized Gains		8
Gross Unrealized Losses	(1,080)	(1,322)
Fair Value	10,068	9,898
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	17,200	17,200
Gross Unrealized Gains
Gross Unrealized Losses	(2,325)	(2,774)
Fair Value	$ 14,875	$ 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	Sep. 30, 2024 USD ($)
Amortized Cost [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Amortized Cost, Within one year	$ 950
Available for Sale, Amortized Cost, Due after one year through five years	1,126
Available for Sale, Amortized Cost, Due after five years through ten years	25,396
Available for Sale, Amortized Cost, Due after ten years	7,563
Available for Sale, Amortized Cost	35,035
Mortgage-backed securities	207,956
Totals	242,991
Fair Value [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Fair Value, Within one year	948
Available for Sale, Fair Value, Due after one year through five years	1,104
Available for Sale, Fair Value, Due after five years through ten years	22,376
Available for Sale, Fair Value, Due after ten years	6,611
Available for Sale, Fair Value	31,039
Mortgage-backed securities	180,472
Totals	$ 211,511

Available-For-Sale Securities_5

Available-For-Sale Securities (Details) - Schedule of Securities With Unrealized Losses - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 1,298
Less than 12 Months, Unrealized Losses	(140)
12 Months or Longer, Fair Value	208,971	216,997
12 Months or Longer, Unrealized Losses	(31,347)	(37,772)
Total Fair Value	210,269	216,997
Total Unrealized Losses	(31,487)	(37,772)
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value
Less than 12 Months, Unrealized Losses
12 Months or Longer, Fair Value	5,599	6,022
12 Months or Longer, Unrealized Losses	(592)	(823)
Total Fair Value	5,599	6,022
Total Unrealized Losses	(592)	(823)
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value
Less than 12 Months, Unrealized Losses
12 Months or Longer, Fair Value	180,131	188,508
12 Months or Longer, Unrealized Losses	(27,490)	(32,853)
Total Fair Value	180,131	188,508
Total Unrealized Losses	(27,490)	(32,853)
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	933
Less than 12 Months, Unrealized Losses	(5)
12 Months or Longer, Fair Value	8,731	8,541
12 Months or Longer, Unrealized Losses	(1,075)	(1,322)
Total Fair Value	9,664	8,541
Total Unrealized Losses	(1,080)	(1,322)
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value	365
Less than 12 Months, Unrealized Losses	(135)
12 Months or Longer, Fair Value	14,510	13,926
12 Months or Longer, Unrealized Losses	(2,190)	(2,774)
Total Fair Value	14,875	13,926
Total Unrealized Losses	$ (2,325)	$ (2,774)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
	Jan. 01, 2023	Sep. 30, 2024	Dec. 31, 2023
Loans and Allowance for Credit Losses [Line Items]
Net of deferred loan fees and costs		$ 600	$ 440
Accrued interest receivable related to loans		3,300	$ 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		$ 1,400

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of Composition of the Loan Portfolio - Total Loans [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	$ 1,029,955	$ 1,000,212
Allowance for credit losses	(15,278)	(15,786)
Loans, net	1,014,677	984,426
Commercial & industrial [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	123,821	126,716
Commercial real estate - owner occupied [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	132,776	126,717
Commercial real estate - nonowner occupied [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	326,673	297,323
Agricultural [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	64,887	65,659
Residential real estate [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	314,010	318,123
Home equity line of credit (HELOC) [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	51,989	47,845
Consumer [Member]
Schedule of Composition of the Loan Portfolio [Line Items]
Total loans	$ 15,799	$ 17,829

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to the ACL - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	$ 15,612	$ 15,795	$ 15,786	$ 13,818	$ 13,818
Impact of Adopting ASC 326				1,372	1,372
Chargeoffs	(29)	(12)	(95)	(113)	(118)
Recoveries	2	7	27	25	26
Provision for Credit Losses	(307)		(440)	688	688
Balance, end of period	15,278	15,790	15,278	15,790	15,786
Commercial & industrial [Member]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	2,755	1,957	2,003	1,663	1,663
Impact of Adopting ASC 326				230	230
Chargeoffs			(42)
Recoveries			6
Provision for Credit Losses	(179)	(37)	609	27	110
Balance, end of period	2,576	1,920	2,576	1,920	2,003
Commercial real estate - owner occupied [Member ]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	1,967	1,897	1,952	1,696	1,696
Impact of Adopting ASC 326				54	54
Chargeoffs
Recoveries
Provision for Credit Losses	(130)	2	(115)	149	202
Balance, end of period	1,837	1,899	1,837	1,899	1,952
Commercial Real Estate Non Owner Occupied [Member]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	5,449	5,783	5,718	4,584	4,584
Impact of Adopting ASC 326				1,015	1,015
Chargeoffs
Recoveries
Provision for Credit Losses	82	43	(187)	227	119
Balance, end of period	5,531	5,826	5,531	5,826	5,718
Agricultural [Member]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	912	408	440	611	611
Impact of Adopting ASC 326				(194)	(194)
Chargeoffs
Recoveries
Provision for Credit Losses	(48)	1	424	(8)	23
Balance, end of period	864	409	864	409	440
Residential real estate [Member]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	3,798	4,985	4,936	4,438	4,438
Impact of Adopting ASC 326				360	360
Chargeoffs				(53)	(53)
Recoveries		1		1	1
Provision for Credit Losses	(52)	2	(1,190)	242	190
Balance, end of period	3,746	4,988	3,746	4,988	4,936
HELOC [Member]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	534	523	510	547	547
Impact of Adopting ASC 326				(76)	(76)
Chargeoffs
Recoveries
Provision for Credit Losses	11	(8)	35	44	39
Balance, end of period	545	515	545	515	510
Consumer [Member]
Schedule of Activity Related to The Allowance for Credit Losses [Line Items]
Balance, beginning of period	197	242	227	279	279
Impact of Adopting ASC 326				(17)	(17)
Chargeoffs	(29)	(12)	(53)	(60)	(65)
Recoveries	2	6	21	24	25
Provision for Credit Losses	9	(3)	(16)	7	5
Balance, end of period	$ 179	$ 233	$ 179	$ 233	$ 227

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	Sep. 30, 2024	Dec. 31, 2023
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	$ 4,893	$ 1,911
Allocated Allowance	387	155
Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	3,190	1,911
Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	1,703
Commercial & industrial [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	3,262	604
Allocated Allowance	356	97
Commercial & industrial [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	1,559	604
Commercial & industrial [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	1,703
Commercial real estate - owner occupied [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	429
Allocated Allowance
Commercial real estate - owner occupied [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	429
Commercial real estate - owner occupied [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Commercial real estate - nonowner occupied [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	155	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	155	284
Commercial real estate - nonowner occupied [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Agricultural [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Allocated Allowance
Agricultural [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Agricultural [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Residential real estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	1,047	1,023
Allocated Allowance	31	18
Residential real estate [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type	1,047	1,023
Residential real estate [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
HELOC [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Allocated Allowance
HELOC [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
HELOC [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Consumer [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Allocated Allowance
Consumer [Member] | Real Estate [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type
Consumer [Member] | Other [Member]
Schedule of Presents an Analysis of Collateral Dependent Loans [Line Items]
Collateral Type

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses (Details) - Schedule of Credit Quality Indicators and Gross Chargeoffs by Loan Category - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	$ 18,635
Term Loans by Year of Origination 2023	14,135
Term Loans by Year of Origination 2022	14,499
Term Loans by Year of Origination 2021	16,754
Term Loans by Year of Origination 2020	9,443
Term Loans by Year of Origination Prior	11,516
Revolving Loans	38,581
Revolving Loans Converted Revolving Loans Converted	258
Total	123,821
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023	42
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total	42
Commercial real estate - owner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	11,323
Term Loans by Year of Origination 2023	30,682
Term Loans by Year of Origination 2022	20,242
Term Loans by Year of Origination 2021	24,786
Term Loans by Year of Origination 2020	14,259
Term Loans by Year of Origination Prior	30,832
Revolving Loans	492
Revolving Loans Converted Revolving Loans Converted	160
Total	132,776
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	63,045
Term Loans by Year of Origination 2023	49,175
Term Loans by Year of Origination 2022	53,692
Term Loans by Year of Origination 2021	43,414
Term Loans by Year of Origination 2020	42,349
Term Loans by Year of Origination Prior	74,892
Revolving Loans	106
Revolving Loans Converted Revolving Loans Converted
Total	326,673
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	6,515
Term Loans by Year of Origination 2023	8,470
Term Loans by Year of Origination 2022	14,852
Term Loans by Year of Origination 2021	11,432
Term Loans by Year of Origination 2020	2,801
Term Loans by Year of Origination Prior	9,847
Revolving Loans	10,970
Revolving Loans Converted Revolving Loans Converted
Total	64,887
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	22,601
Term Loans by Year of Origination 2023	47,349
Term Loans by Year of Origination 2022	104,223
Term Loans by Year of Origination 2021	79,099
Term Loans by Year of Origination 2020	29,312
Term Loans by Year of Origination Prior	31,426
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	314,010
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Home equity line of credit (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	62
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination Prior	217
Revolving Loans	45,124
Revolving Loans Converted Revolving Loans Converted	6,568
Total	51,989
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	1,690
Term Loans by Year of Origination 2023	2,264
Term Loans by Year of Origination 2022	3,718
Term Loans by Year of Origination 2021	850
Term Loans by Year of Origination 2020	388
Term Loans by Year of Origination Prior	124
Revolving Loans	3,461
Revolving Loans Converted Revolving Loans Converted	3,304
Total	15,799
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020	7
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term	46
Current period gross chargeoffs Total	53
Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	123,809
Term Loans by Year of Origination 2023	152,075
Term Loans by Year of Origination 2022	211,226
Term Loans by Year of Origination 2021	176,397
Term Loans by Year of Origination 2020	98,570
Term Loans by Year of Origination Prior	158,854
Revolving Loans	98,734
Revolving Loans Converted Revolving Loans Converted	10,290
Total	1,029,955
Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		$ 165,407
Term Loans by Year of Origination 2023		239,373
Term Loans by Year of Origination 2022		193,712
Term Loans by Year of Origination 2021		107,670
Term Loans by Year of Origination 2020		65,189
Term Loans by Year of Origination Prior		109,645
Revolving Loans		110,623
Revolving Loans Converted Revolving Loans Converted		8,593
Total		1,000,212
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023	42	12
Current period gross chargeoffs 2022		40
Current period gross chargeoffs 2021		32
Current period gross chargeoffs 2020	7
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term	46	34
Current period gross chargeoffs Total	95	118
Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		17,434
Term Loans by Year of Origination 2023		18,848
Term Loans by Year of Origination 2022		19,369
Term Loans by Year of Origination 2021		10,637
Term Loans by Year of Origination 2020		7,475
Term Loans by Year of Origination Prior		6,342
Revolving Loans		46,082
Revolving Loans Converted Revolving Loans Converted		529
Total		126,716
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Commercial real estate - owner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		29,253
Term Loans by Year of Origination 2023		21,427
Term Loans by Year of Origination 2022		26,834
Term Loans by Year of Origination 2021		15,269
Term Loans by Year of Origination 2020		13,240
Term Loans by Year of Origination Prior		20,409
Revolving Loans		112
Revolving Loans Converted Revolving Loans Converted		173
Total		126,717
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		52,915
Term Loans by Year of Origination 2023		67,285
Term Loans by Year of Origination 2022		47,658
Term Loans by Year of Origination 2021		46,364
Term Loans by Year of Origination 2020		31,399
Term Loans by Year of Origination Prior		49,307
Revolving Loans		2,395
Revolving Loans Converted Revolving Loans Converted
Total		297,323
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		9,496
Term Loans by Year of Origination 2023		16,131
Term Loans by Year of Origination 2022		12,940
Term Loans by Year of Origination 2021		3,029
Term Loans by Year of Origination 2020		1,859
Term Loans by Year of Origination Prior		9,801
Revolving Loans		12,403
Revolving Loans Converted Revolving Loans Converted
Total		65,659
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		53,013
Term Loans by Year of Origination 2023		110,531
Term Loans by Year of Origination 2022		85,436
Term Loans by Year of Origination 2021		31,612
Term Loans by Year of Origination 2020		10,910
Term Loans by Year of Origination Prior		23,505
Revolving Loans		1,816
Revolving Loans Converted Revolving Loans Converted		1,300
Total		318,123
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022		32
Current period gross chargeoffs 2021		21
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total		53
Home equity line of credit (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		18
Term Loans by Year of Origination 2020		85
Term Loans by Year of Origination Prior		153
Revolving Loans		40,952
Revolving Loans Converted Revolving Loans Converted		6,591
Total		47,845
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023
Current period gross chargeoffs 2022
Current period gross chargeoffs 2021
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term
Current period gross chargeoffs Total
Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		3,296
Term Loans by Year of Origination 2023		5,151
Term Loans by Year of Origination 2022		1,429
Term Loans by Year of Origination 2021		741
Term Loans by Year of Origination 2020		221
Term Loans by Year of Origination Prior		128
Revolving Loans		6,863
Revolving Loans Converted Revolving Loans Converted
Total		17,829
Current period gross chargeoffs 2024
Current period gross chargeoffs 2023		12
Current period gross chargeoffs 2022		8
Current period gross chargeoffs 2021		11
Current period gross chargeoffs 2020
Current period gross chargeoffs Prior
Current period gross chargeoffs Revolving Loans
Current period gross chargeoffs Revolving Loans Converted to Term		34
Current period gross chargeoffs Total		65
Pass [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	18,635
Term Loans by Year of Origination 2023	13,982
Term Loans by Year of Origination 2022	13,631
Term Loans by Year of Origination 2021	16,528
Term Loans by Year of Origination 2020	9,263
Term Loans by Year of Origination Prior	10,901
Revolving Loans	37,304
Revolving Loans Converted Revolving Loans Converted	116
Total	120,360
Pass [Member] | Commercial real estate - owner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	11,323
Term Loans by Year of Origination 2023	30,682
Term Loans by Year of Origination 2022	20,242
Term Loans by Year of Origination 2021	24,774
Term Loans by Year of Origination 2020	13,829
Term Loans by Year of Origination Prior	30,831
Revolving Loans	492
Revolving Loans Converted Revolving Loans Converted	160
Total	132,333
Pass [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	62,369
Term Loans by Year of Origination 2023	49,175
Term Loans by Year of Origination 2022	53,536
Term Loans by Year of Origination 2021	43,414
Term Loans by Year of Origination 2020	42,349
Term Loans by Year of Origination Prior	73,859
Revolving Loans	106
Revolving Loans Converted Revolving Loans Converted
Total	324,808
Pass [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	6,515
Term Loans by Year of Origination 2023	8,470
Term Loans by Year of Origination 2022	14,852
Term Loans by Year of Origination 2021	11,432
Term Loans by Year of Origination 2020	2,801
Term Loans by Year of Origination Prior	9,847
Revolving Loans	10,970
Revolving Loans Converted Revolving Loans Converted
Total	64,887
Pass [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	22,601
Term Loans by Year of Origination 2023	47,064
Term Loans by Year of Origination 2022	104,223
Term Loans by Year of Origination 2021	78,839
Term Loans by Year of Origination 2020	29,261
Term Loans by Year of Origination Prior	30,377
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	312,365
Pass [Member] | Home equity line of credit (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	62
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination Prior	167
Revolving Loans	44,965
Revolving Loans Converted Revolving Loans Converted	6,521
Total	51,733
Pass [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	1,690
Term Loans by Year of Origination 2023	2,264
Term Loans by Year of Origination 2022	3,704
Term Loans by Year of Origination 2021	850
Term Loans by Year of Origination 2020	388
Term Loans by Year of Origination Prior	124
Revolving Loans	3,461
Revolving Loans Converted Revolving Loans Converted	3,304
Total	15,785
Pass [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	123,133
Term Loans by Year of Origination 2023	151,637
Term Loans by Year of Origination 2022	210,188
Term Loans by Year of Origination 2021	175,899
Term Loans by Year of Origination 2020	97,909
Term Loans by Year of Origination Prior	156,106
Revolving Loans	97,298
Revolving Loans Converted Revolving Loans Converted	10,101
Total	1,022,271
Pass [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		165,212
Term Loans by Year of Origination 2023		238,592
Term Loans by Year of Origination 2022		193,099
Term Loans by Year of Origination 2021		105,213
Term Loans by Year of Origination 2020		63,481
Term Loans by Year of Origination Prior		106,856
Revolving Loans		110,334
Revolving Loans Converted Revolving Loans Converted		8,409
Total		991,196
Pass [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		17,239
Term Loans by Year of Origination 2023		18,076
Term Loans by Year of Origination 2022		19,143
Term Loans by Year of Origination 2021		10,573
Term Loans by Year of Origination 2020		7,449
Term Loans by Year of Origination Prior		5,965
Revolving Loans		45,831
Revolving Loans Converted Revolving Loans Converted		444
Total		124,720
Pass [Member] | Commercial real estate - owner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		29,253
Term Loans by Year of Origination 2023		21,427
Term Loans by Year of Origination 2022		26,808
Term Loans by Year of Origination 2021		12,931
Term Loans by Year of Origination 2020		12,881
Term Loans by Year of Origination Prior		20,409
Revolving Loans		112
Revolving Loans Converted Revolving Loans Converted		173
Total		123,994
Pass [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		52,915
Term Loans by Year of Origination 2023		67,285
Term Loans by Year of Origination 2022		47,658
Term Loans by Year of Origination 2021		46,364
Term Loans by Year of Origination 2020		30,561
Term Loans by Year of Origination Prior		47,895
Revolving Loans		2,377
Revolving Loans Converted Revolving Loans Converted
Total		295,055
Pass [Member] | Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		9,496
Term Loans by Year of Origination 2023		16,131
Term Loans by Year of Origination 2022		12,940
Term Loans by Year of Origination 2021		3,029
Term Loans by Year of Origination 2020		1,859
Term Loans by Year of Origination Prior		9,801
Revolving Loans		12,403
Revolving Loans Converted Revolving Loans Converted
Total		65,659
Pass [Member] | Residential Real Estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		53,013
Term Loans by Year of Origination 2023		110,531
Term Loans by Year of Origination 2022		85,075
Term Loans by Year of Origination 2021		31,558
Term Loans by Year of Origination 2020		10,425
Term Loans by Year of Origination Prior		22,564
Revolving Loans		1,816
Revolving Loans Converted Revolving Loans Converted		1,300
Total		316,282
Pass [Member] | Home equity line of credit (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		18
Term Loans by Year of Origination 2020		85
Term Loans by Year of Origination Prior		94
Revolving Loans		40,932
Revolving Loans Converted Revolving Loans Converted		6,492
Total		47,667
Pass [Member] | Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		3,296
Term Loans by Year of Origination 2023		5,142
Term Loans by Year of Origination 2022		1,429
Term Loans by Year of Origination 2021		740
Term Loans by Year of Origination 2020		221
Term Loans by Year of Origination Prior		128
Revolving Loans		6,863
Revolving Loans Converted Revolving Loans Converted
Total		17,819
Special Mention [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	137
Term Loans by Year of Origination Prior
Revolving Loans	25
Revolving Loans Converted Revolving Loans Converted
Total	162
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
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Special Mention [Member] | Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	676
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	913
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,589
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
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] | Home equity line of credit (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
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
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] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024	676
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	137
Term Loans by Year of Origination Prior	913
Revolving Loans	25
Revolving Loans Converted Revolving Loans Converted
Total	1,751
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
Term Loans by Year of Origination 2021		2,403
Term Loans by Year of Origination 2020		1,196
Term Loans by Year of Origination Prior		1,333
Revolving Loans		221
Revolving Loans Converted Revolving Loans Converted		99
Total		5,983
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
Term Loans by Year of Origination 2021		64
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior		140
Revolving Loans		201
Revolving Loans Converted Revolving Loans Converted
Total		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		358
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		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		1,134
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		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
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] | Home equity line of credit (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		59
Revolving Loans		20
Revolving Loans Converted Revolving Loans Converted		99
Total		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
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		1
Substandard [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	868
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	43
Term Loans by Year of Origination Prior	567
Revolving Loans	1,252
Revolving Loans Converted Revolving Loans Converted	88
Total	2,818
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	156
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior	120
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	276
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	285
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	260
Term Loans by Year of Origination 2020	51
Term Loans by Year of Origination Prior	1,049
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	1,645
Substandard [Member] | Home equity line of credit (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	50
Revolving Loans	159
Revolving Loans Converted Revolving Loans Converted	47
Total	256
Substandard [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	14
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	14
Substandard [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023	285
Term Loans by Year of Origination 2022	1,038
Term Loans by Year of Origination 2021	260
Term Loans by Year of Origination 2020	524
Term Loans by Year of Origination Prior	1,786
Revolving Loans	1,411
Revolving Loans Converted Revolving Loans Converted	135
Total	5,439
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		361
Term Loans by Year of Origination 2021		54
Term Loans by Year of Origination 2020		510
Term Loans by Year of Origination Prior		1,211
Revolving Loans		18
Revolving Loans Converted Revolving Loans Converted		80
Total		2,284
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
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020		25
Term Loans by Year of Origination Prior		137
Revolving Loans
Revolving Loans Converted Revolving Loans Converted		80
Total		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
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
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		154
Revolving Loans		18
Revolving Loans Converted Revolving Loans Converted
Total		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] | Home equity line of credit (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
Doubtful [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024
Term Loans by Year of Origination 2023	153
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	226
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior	48
Revolving Loans
Revolving Loans Converted Revolving Loans Converted	54
Total	481
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
Term Loans by Year of Origination 2021	12
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior	1
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total	13
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
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
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
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total
Doubtful [Member] | Home equity line of credit (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
Term Loans by Year of Origination 2023	153
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	238
Term Loans by Year of Origination 2020
Term Loans by Year of Origination Prior	49
Revolving Loans
Revolving Loans Converted Revolving Loans Converted	54
Total	494
Doubtful [Member] | Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		195
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022		252
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020		2
Term Loans by Year of Origination Prior		245
Revolving Loans		50
Revolving Loans Converted Revolving Loans Converted		5
Total		749
Doubtful [Member] | Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2024		195
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022		226
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020		1
Term Loans by Year of Origination Prior		100
Revolving Loans		50
Revolving Loans Converted Revolving Loans Converted		5
Total		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
Term Loans by Year of Origination 2020		1
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted Revolving Loans Converted
Total		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] | Home equity line of credit (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		0
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
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] | Home equity line of credit (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
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
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
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] | Home equity line of credit (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

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses (Details) - Schedule of Loan Portfolio Aging Analysis - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	$ 1,023,244	$ 998,685
Total Loans	1,029,955	1,000,212
Commercial & industrial [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	120,150	126,032
Total Loans	123,821	126,716
Commercial real estate - owner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	132,346	126,717
Total Loans	132,776	126,717
Commercial real estate - nonowner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	326,302	297,294
Total Loans	326,673	297,323
Agricultural [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	64,887	65,659
Total Loans	64,887	65,659
Residential real estate [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	312,106	317,506
Total Loans	314,010	318,123
HELOC [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	51,705	47,770
Total Loans	51,989	47,845
Consumer [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Current	15,748	17,707
Total Loans	15,799	17,829
30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	500	114
30-59 Days Past Due [Member] | Commercial & industrial [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	372	26
30-59 Days Past Due [Member] | Commercial real estate - owner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
30-59 Days Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
30-59 Days Past Due [Member] | Agricultural [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
30-59 Days Past Due [Member] | Residential real estate [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	87
30-59 Days Past Due [Member] | HELOC [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
30-59 Days Past Due [Member] | Consumer [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	41	88
60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	1,243	263
60-89 Days Past Due [Member] | Commercial & industrial [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	400
60-89 Days Past Due [Member] | Commercial real estate - owner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
60-89 Days Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
60-89 Days Past Due [Member] | Agricultural [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
60-89 Days Past Due [Member] | Residential real estate [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	749	222
60-89 Days Past Due [Member] | HELOC [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	84	8
60-89 Days Past Due [Member] | Consumer [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	10	33
Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	4,968	1,150
Greater Than 90 Days Past Due [Member] | Commercial & industrial [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	2,899	658
Greater Than 90 Days Past Due [Member] | Commercial real estate - owner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	430
Greater Than 90 Days Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	371	29
Greater Than 90 Days Past Due [Member] | Agricultural [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Greater Than 90 Days Past Due [Member] | Residential real estate [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	1,068	395
Greater Than 90 Days Past Due [Member] | HELOC [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	200	67
Greater Than 90 Days Past Due [Member] | Consumer [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due		1
Total Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	6,711	1,527
Total Past Due [Member] | Commercial & industrial [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	3,671	684
Total Past Due [Member] | Commercial real estate - owner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	430
Total Past Due [Member] | Commercial real estate - nonowner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	371	29
Total Past Due [Member] | Agricultural [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Total Past Due [Member] | Residential real estate [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	1,904	617
Total Past Due [Member] | HELOC [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	284	75
Total Past Due [Member] | Consumer [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	$ 51	$ 122

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	$ 3,884	$ 2,703
Nonaccrual loans with an allowance	1,634	115
Total nonaccrual loans	5,518	2,818
Commercial & industrial [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	1,490	651
Nonaccrual loans with an allowance	1,409	97
Total nonaccrual loans	2,899	748
Commercial real estate - owner occupied [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	442	26
Nonaccrual loans with an allowance
Total nonaccrual loans	442	26
Commercial real estate - nonowner occupied [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	371	141
Nonaccrual loans with an allowance
Total nonaccrual loans	371	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	1,311	1,694
Nonaccrual loans with an allowance	225	18
Total nonaccrual loans	1,536	1,712
Home equity line of credit (HELOC) [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	256	180
Nonaccrual loans with an allowance
Total nonaccrual loans	256	180
Consumer [Member]
Schedule of Categories of Nonaccrual Loans [Line Items]
Nonaccrual loans with no allowance	14	11
Nonaccrual loans with an allowance
Total nonaccrual loans	$ 14	$ 11

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses (Details) - Schedule of Activity in the ACL for Unfunded Loan Commitments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Activity in the ACL for Unfunded Loan Commitments [Abstract]
Balance, beginning of period	$ 909	$ 856	$ 776
Adjustment for adoption of ASU 2016-13				1,149
Provision for unfunded commitments	507	(6)	640	(299)
Balance, end of period	$ 1,416	$ 850	$ 1,416	$ 850

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill [Abstract]
Carrying amount of goodwill	$ 23,239	$ 23,239

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Mortgage Servicing Rights [Line Items]
Servicing fees	$ 0.9	$ 0.9	$ 2.6	$ 2.5
Mortgage loans [Member]
Mortgage Servicing Rights [Line Items]
Unpaid principal balance of mortgage loans serviced for others	$ 1,410		$ 1,410		$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Transfers and Servicing [Abstract]
Balance at beginning of period	$ 14,548	$ 13,723	$ 13,906	$ 13,503
Mortgage servicing rights capitalized during the period	644	582	1,675	1,388
Mortgage servicing rights amortization during the period	(370)	(334)	(978)	(960)
Net change in valuation allowance	(465)	(78)	(246)	(38)
Balance at end of period	14,357	13,893	14,357	13,893
Valuation allowance:
Balance at beginning of period	8	137	227	177
Increase (decrease)	465	78	246	38
Balance at end of period	473	215	473	215
Fair value, beginning of period	18,807	16,645	17,125	15,754
Fair value, end of period	$ 18,160	$ 16,161	$ 18,160	$ 16,161

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of Notional Amount and Fair Value of the Company’s Interest Rate Swaps - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Asset Derivatives
Asset Derivatives, Notional Amount	$ 87,262	$ 75,847
Liability Derivatives, Notional Amount	80,399	79,131
Asset Derivatives, Fair Value	2,667	3,683
Liability Derivatives, Fair Value	(2,625)	(3,675)
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	87,262	75,847
Liability Derivatives, Notional Amount	80,399	79,131
Asset Derivatives, Fair Value	2,667	3,683
Liability Derivatives, Fair Value	(2,625)	(3,675)
Interest rate swaps associated with loans [Member]
Asset Derivatives
Asset Derivatives, Notional Amount	66,262	68,381
Liability Derivatives, Notional Amount	66,262	68,381
Asset Derivatives, Fair Value	2,602	3,638
Liability Derivatives, Fair Value	(2,602)	(3,638)
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	66,262	68,381
Liability Derivatives, Notional Amount	66,262	68,381
Asset Derivatives, Fair Value	2,602	3,638
Liability Derivatives, Fair Value	(2,602)	(3,638)
IRLCs [Member]
Asset Derivatives
Asset Derivatives, Notional Amount		7,466
Liability Derivatives, Notional Amount	14,137
Asset Derivatives, Fair Value		45
Liability Derivatives, Fair Value	(23)
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount		7,466
Liability Derivatives, Notional Amount	14,137
Asset Derivatives, Fair Value		45
Liability Derivatives, Fair Value	(23)
Forward Contracts [Member]
Asset Derivatives
Asset Derivatives, Notional Amount	21,000
Liability Derivatives, Notional Amount		10,750
Asset Derivatives, Fair Value	65
Liability Derivatives, Fair Value		(37)
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	21,000
Liability Derivatives, Notional Amount		10,750
Asset Derivatives, Fair Value	65
Liability Derivatives, Fair Value		$ (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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest rate swap contracts [Member]
Schedule of Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments [Line items]]
Statement of income classification			Other income
Amount of gain (loss)	$ 32	$ 68	$ 32	$ 74
IRLCs [Member]
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)	(38)	(14)	$ (68)	(4)
Forward contracts [Member]
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)	$ 25	$ 37	$ 102	$ 59

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of Offsetting of Financial Assets and Derivative Assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of the Offsetting of Financial Assets and Derivative Assets [Line Items]
Gross amounts of recognized assets	$ 2,222	$ 3,957
Gross amounts offset in the consolidated balance sheet	(380)	319
Net amounts of assets presented in the consolidated balance sheet	2,602	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	1,990	2,900
Consolidated balance sheet, Net amount	$ 612	$ 738

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of Offsetting of Financial Liabilities and Derivative Liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Financial Instruments [Line Items]
Gross amounts of recognized liabilities	$ 2,222	$ 3,957
Gross amounts offset in the consolidated balance sheet	(380)	319
Net amounts of liabilities presented in the consolidated balance sheet	2,602	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
Consolidated balance sheet, Net amount	$ 2,602	$ 3,638

Deposits (Details)

Deposits (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Deposits [Abstract]
Certificate of deposit	$ 56.8	$ 56.5

Deposits (Details) - Schedule o

Deposits (Details) - Schedule of Major Classification of Deposits - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Major Classification of Deposits [Abstract]
Non interest bearing demand	$ 222,425	$ 228,713
Interest bearing demand	202,097	166,413
Savings	241,761	216,965
Money market	228,182	202,605
Time deposits $250,000 or less	213,565	201,379
Time deposits greater than $250,000	51,503	54,130
Total Deposits	$ 1,159,533	$ 1,070,205

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 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	$ 18.4	$ 19.7
Federal reserve discount	5.6
Purchases of federal funds	$ 41	$ 41
REPO Agreements [Member]
Short-Term Borrowings [Line Items]
Short-term borrowings mature, description	The REPO agreements mature within one month.

Short-Term Borrowings (Detail_2

Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Short-Term Borrowings [Line Items]
Securities sold under repurchase agreements	$ 15,240	$ 13,387

Federal Home Loan Bank (FHLB)_3

Federal Home Loan Bank (FHLB) Advances (Details) $ in Millions	Sep. 30, 2024 USD ($)
Federal Home Loan Bank Advances [Line Items]
Secured by mortgage loans (in Dollars)	$ 298.3
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	4.61%

Federal Home Loan Bank (FHLB)_4

Federal Home Loan Bank (FHLB) Advances (Details) - Schedule of Aggregate Annual Maturities of FHLB Advances - USD ($) $ in Thousands	Sep. 30, 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 ($) $ / shares in Units, $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 15, 2005
Trust Preferred Securities [Line Items]
Capital Securities (in Shares)			10,000
Liquidation per security (in Dollars per share)			$ 1,000
Variable rate percentage	1.80%
Private offering of capital securities	$ 10.3	$ 10.3
Capital Securities [Member]
Trust Preferred Securities [Line Items]
Maturity date	Sep. 15, 2035

Subordinated Debt (Details)

Subordinated Debt (Details) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	May 27, 2021	Sep. 30, 2024
Subordinated Debt [Line Items]
Aggregate principal amount	$ 20
Floating rate percentage	3.65%
Interest rate		3.65%
Debt issuance costs		$ 0.5
Subordinated Debt [Member]
Subordinated Debt [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 Measurements of Assets Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
U.S. Treasury and Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	$ 6,096	$ 6,517
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	180,472	188,867
State and political subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	10,068	9,898
Other corporate securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	14,875	14,426
Interest rate contracts - assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	2,602	3,638
Interest rate contracts - liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	(2,602)	(3,638)
Forward contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	65	(37)
IRLCs [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	(23)	45
Fair Value, Recurring [Member] | U.S. Treasury and Government Agencies [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | U.S. Treasury and Government Agencies [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	6,096	6,517
Fair Value, Recurring [Member] | U.S. Treasury and Government Agencies [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Mortgage-backed securities [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Mortgage-backed securities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	180,472	188,867
Fair Value, Recurring [Member] | Mortgage-backed securities [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | State and political subdivisions [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | State and political subdivisions [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	10,068	9,898
Fair Value, Recurring [Member] | State and political subdivisions [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Other corporate securities [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Other corporate securities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	14,875	14,426
Fair Value, Recurring [Member] | Other corporate securities [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - assets [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - assets [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	2,602	3,638
Fair Value, Recurring [Member] | Interest rate contracts - assets [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - liabilities [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Interest rate contracts - liabilities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	(2,602)	(3,638)
Fair Value, Recurring [Member] | Interest rate contracts - liabilities [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Forward contracts [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	65	(37)
Fair Value, Recurring [Member] | Forward contracts [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | Forward contracts [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | IRLCs [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | IRLCs [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring
Fair Value, Recurring [Member] | IRLCs [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value, recurring	$ (23)	$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest rate lock commitments
Balance at beginning of period	$ 15	$ (10)	$ 45	$ (20)
Total realized gains (losses)
Change in fair value	(38)	(14)	(68)	(4)
Balance at end of period	$ (23)	$ (24)	$ (23)	$ (24)

Disclosures about Fair Value _5

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights	$ 3,142	$ 1,896
Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights
Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights	3,142	1,896
Collateral-dependent impaired loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights	2,047	864
Collateral-dependent impaired loans [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights
Collateral-dependent impaired loans [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights
Collateral-dependent impaired loans [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Mortgage servicing rights	$ 2,047	$ 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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Collateral-dependent individually evaluated loans [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 2,047
Unobservable inputs	Comparability adjustments (%)
Range (weighted-average)	1 - 100% (21%)
Valuation technique	Market comparable properties
IRLCs [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ (23)	$ 45
Unobservable inputs	Loan closing rates	Loan closing rates
Valuation technique	Discounted cash flow	Discounted cash flow
IRLCs [Member] | Minimum [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Range (weighted-average)	55%	27%
IRLCs [Member] | Maximum [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Range (weighted-average)	99%	91%
Collateral-dependent impaired loans [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value		$ 864
Unobservable inputs		Comparability adjustments (%)
Range (weighted-average)		2 - 100% (25%)
Valuation technique		Market comparable properties
Discount Rate [Member] | Mortgage servicing rights [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 3,142	$ 1,896
Unobservable inputs	Discount rate	Discount rate
Range (weighted-average)	10.26%	11.01%
Valuation technique	Discounted cash flow	Discounted cash flow
Constant prepayment rate [Member] | Mortgage servicing rights [Member]
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)	7.91%	7.16%
P&I earnings credit [Member] | Mortgage servicing rights [Member]
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)	5.03%	5.33%
T&I earnings credit [Member] | Mortgage servicing rights [Member]
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)	4.94%	5.13%
Inflation for cost of servicing [Member] | Mortgage servicing rights [Member]
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 Fair Values Financial Instruments - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial assets
Cash and due from banks	$ 49,348	$ 22,965
Interest bearing time deposits	1,706	1,535
Loans held for sale	8,927	2,525
Loans, net of allowance for credit losses	1,014,677	984,426
Federal Reserve and FHLB Bank stock, at cost	5,223	7,279
Interest receivable	4,842	4,657
Financial liabilities
Deposits	1,159,533	1,070,205
Short-term borrowings	15,240	13,387
FHLB advances	35,000	83,600
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,678	19,642
Interest payable	3,374	2,443
Fair Value [Member]
Financial assets
Cash and due from banks	49,348	22,965
Interest bearing time deposits	1,706	1,535
Loans held for sale	9,033	2,565
Loans, net of allowance for credit losses	1,013,713	964,216
Federal Reserve and FHLB Bank stock, at cost	5,223	7,279
Interest receivable	4,842	4,657
Financial liabilities
Deposits	1,162,216	1,078,028
Short-term borrowings	15,240	13,387
FHLB advances	35,347	83,368
Trust preferred securities	9,917	9,759
Subordinated debt, net of issuance costs	19,580	19,435
Interest payable	3,374	2,443
Level 1 [Member]
Financial assets
Cash and due from banks	49,348	22,965
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for credit losses
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits	894,465	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	1,706	1,535
Loans held for sale	9,033	2,565
Loans, net of allowance for credit losses
Federal Reserve and FHLB Bank stock, at cost	5,223	7,279
Interest receivable	4,842	4,657
Financial liabilities
Deposits	267,751	263,332
Short-term borrowings	15,240	13,387
FHLB advances	35,347	83,368
Trust preferred securities	9,917	9,759
Subordinated debt, net of issuance costs	19,580	19,435
Interest payable	3,374	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 credit losses	1,013,713	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 ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share Based Compensation [Line Items]
Shares granted under the plan (in Shares)			189,456
Option award contractual term			10-year
Compensation cost charge	$ 0.1	$ 0.1	$ 0.5	$ 0.5
Total unrecognized compensation cost	$ 0.7		$ 0.7
Weighted average period			2 years 4 months 24 days
2017 Stock Incentive Plan [Member]
Share Based Compensation [Line Items]
Shares available for grant or award (in Shares)	500,000		500,000

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of Restricted Stock Activity - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Schedule of Restricted Stock Activity [Line Items]
Nonvested, Shares, Beginning | shares	48,966
Weighted-Average Value per Share, Nonvested beginning | $ / shares	$ 18.49
Nonvested, Shares, Ending | shares	54,311
Weighted-Average Value per Share, Nonvested, ending | $ / shares	$ 17.15
Nonvested, Shares, Granted | shares	38,776
Weighted-Average Value per Share, Granted | $ / shares	$ 15.63
Nonvested, Shares, Vested | shares	(33,431)
Weighted-Average Value per Share, Vested | $ / shares	$ 17.36
Nonvested, Shares, Forfeited | shares
Weighted-Average Value per Share, Forfeited | $ / shares