ChoiceOne Financial Services (COFS) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Jul. 31, 2023
Document Information [Line Items]
Entity Central Index Key	0000803164
Entity Registrant Name	ChoiceOne Financial Services, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Securities Act File Number	000-19202
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-2659066
Entity Address, Address Line One	109 East Division
Entity Address, City or Town	Sparta
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	49345
City Area Code	616
Local Phone Number	887-7366
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common stock
Trading Symbol	COFS
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		7,537,998

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 76,460	$ 43,593
Time deposits in other financial institutions	350	350
Cash and cash equivalents	76,810	43,943
Equity securities, at fair value (Note 2)	8,299	8,566
Securities available for sale, at fair value (Note 2)	521,202	529,749
Securities held to maturity, at amortized cost net of credit losses (Note 2)	420,549	425,906
Federal Home Loan Bank stock	8,366	3,517
Federal Reserve Bank stock	5,065	5,064
Loans held for sale	8,924	4,834
Loans to other financial institutions (Note 3)	38,838	0
Core loans (Note 3)	1,225,390	1,189,782
Total loans (Note 3)	1,264,228	1,189,782
Allowance for credit losses (Note 3)	(14,582)	(7,619)
Loans, net	1,249,646	1,182,163
Premises and equipment, net	29,085	28,232
Other real estate owned, net	266	0
Cash value of life insurance policies	44,510	43,978
Goodwill	59,946	59,946
Core deposit intangible	2,304	2,809
Other assets	48,754	47,208
Total assets	2,483,726	2,385,915
Liabilities
Deposits - noninterest-bearing	544,925	599,579
Deposits - interest-bearing	1,490,093	1,518,424
Brokered deposits	51,370	0
Total deposits	2,086,388	2,118,003
Borrowings	160,000	50,000
Subordinated debentures	35,385	35,262
Other liabilities	22,713	13,776
Total liabilities	2,304,486	2,217,041
Shareholders' Equity
Preferred stock; shares authorized: 100,000; shares outstanding: none	0	0
Common stock and paid-in capital, no par value; shares authorized: 15,000,000; shares outstanding: 7,534,658 at June 30, 2023 and 7,516,098 at December 31, 2022	172,880	172,277
Retained earnings	67,281	68,394
Accumulated other comprehensive loss, net	(60,921)	(71,797)
Total shareholders’ equity	179,240	168,874
Total liabilities and shareholders’ equity	$ 2,483,726	$ 2,385,915

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, authorized (in shares)	100,000	100,000
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	15,000,000	15,000,000
Common stock, outstanding (in shares)	7,534,658	7,516,098

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest income
Loans, including fees	$ 15,978,000	$ 12,523,000	$ 30,851,000	$ 24,821,000
Securities:
Taxable	5,378,000	3,522,000	10,291,000	7,029,000
Tax exempt	1,389,000	1,559,000	2,824,000	3,214,000
Other	571,000	62,000	748,000	76,000
Total interest income	23,316,000	17,666,000	44,714,000	35,140,000
Interest expense
Deposits	5,056,000	996,000	8,332,000	1,779,000
Advances from Federal Home Loan Bank	621,000	2,000	1,226,000	3,000
Other	1,548,000	379,000	2,053,000	748,000
Total interest expense	7,225,000	1,377,000	11,611,000	2,530,000
Net interest income	16,091,000	16,289,000	33,103,000	32,610,000
Provision for (reversal of) credit losses on loans	(415,000)	0	(106,000)	0
Provision for (reversal of) credit losses on unfunded commitments	165,000	0	(119,000)	0
Net Provision for (reversal of) credit losses expense	(250,000)	0	(225,000)	0
Net interest income after provision	16,341,000	16,289,000	33,328,000	32,610,000
Noninterest income
Customer service charges	2,271,000	2,353,000	4,538,000	4,542,000
Insurance and investment commissions	172,000	233,000	368,000	438,000
Gains on sales of loans	540,000	887,000	943,000	1,691,000
Net gains (losses) on sales of securities	0	(427,000)	0	(427,000)
Net gains on sales and write downs of other assets	133,000	1,000	136,000	172,000
Earnings on life insurance policies	269,000	254,000	532,000	534,000
Trust income	196,000	176,000	380,000	354,000
Change in market value of equity securities	(385,000)	(327,000)	(322,000)	(683,000)
Other	289,000	280,000	581,000	655,000
Total noninterest income	3,485,000	3,430,000	7,156,000	7,276,000
Noninterest expense
Salaries and benefits	7,837,000	7,537,000	15,920,000	15,143,000
Occupancy and equipment	1,507,000	1,518,000	3,150,000	3,143,000
Data processing	1,681,000	1,578,000	3,363,000	3,322,000
Professional fees	619,000	559,000	1,240,000	1,069,000
Supplies and postage	197,000	166,000	388,000	357,000
Advertising and promotional	155,000	147,000	304,000	279,000
Intangible amortization	253,000	322,000	505,000	604,000
FDIC insurance	220,000	225,000	520,000	450,000
Other	1,104,000	1,105,000	2,178,000	2,480,000
Total noninterest expense	13,573,000	13,157,000	27,568,000	26,847,000
Income before income tax	6,253,000	6,562,000	12,916,000	13,039,000
Income tax expense	1,040,000	947,000	2,070,000	1,896,000
Net income	$ 5,213,000	$ 5,615,000	$ 10,846,000	$ 11,143,000
Basic earnings per share (Note 4)	$ 0.69	$ 0.75	$ 1.44	$ 1.49
Diluted earnings per share (Note 4)	0.69	0.75	1.44	1.49
Dividends declared per share	$ 0.26	$ 0.25	$ 0.52	$ 0.5

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income	$ 5,213	$ 5,615	$ 10,846	$ 11,143
Other comprehensive income:
Change in net unrealized gain (loss) on available-for-sale securities	(5,018)	(31,574)	8,676	(74,512)
Change in net unrealized gain (loss) on available-for-sale securities, Income tax benefit (expense)	1,054	6,631	(1,822)	15,648
Less: reclassification adjustment for net (gain) loss included in net income	0	427	0	427
Less: reclassification adjustment for net (gain) loss included in net income, Income tax benefit (expense)	0	(90)	0	(90)
Less: net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity	0	0	0	3,404
Net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity,Income tax benefit (expense)	0	0	0	(715)
Unrealized gain (loss) on available-for-sale securities, net of tax	1,371	(24,606)	7,432	(55,838)
Reclassification of unrealized gain (loss) upon transfer of securities from available-for-sale to held-to-maturity	0	0	0	(3,404)
Reclassification of unrealized gain (loss) upon transfer of securities from available-for-sale to held-to-maturity,Income tax benefit (expense)	0	0	0	715
Amortization of net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity	165	74	194	244
Amortization of net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity, Income tax benefit (expense)	(35)	(16)	(41)	(51)
Unrealized loss on held to maturity securities, net of tax	130	58	153	(2,496)
Change in net unrealized gain (loss) on cash flow hedge	6,019	(5,576)	3,123	(5,576)
Change in net unrealized gain (loss) on cash flow hedge, Income tax benefit (expense)	(1,264)	1,171	(656)	1,171
Less: reclassification adjustment for net (gain) loss on cash flow hedge	0	0	0	0
Less: reclassification adjustment for net (gain) loss on cash flow hedge,Income tax benefit (expense)	0	0	0	0
Less: amortization of net unrealized (gains) losses included in net income	887	307	1,043	307
Amortization of net unrealized (gains) losses included in net income, Income tax benefit (expense)	(186)	(64)	(219)	(64)
Unrealized gain (loss) on cash flow hedge instruments, net of tax	5,456	(4,162)	3,291	(4,162)
Other comprehensive income (loss), net of tax	6,957	(28,710)	10,876	(62,496)
Comprehensive income (loss)	12,170	(23,095)	21,722	(51,353)
Designated as Hedging Instrument [Member]
Other comprehensive income:
Less: reclassification adjustment for net (gain) loss on cash flow hedge	6,752	0	731	0
Less: reclassification adjustment for net (gain) loss on cash flow hedge,Income tax benefit (expense)	$ (1,417)	$ 0	$ (153)	$ 0

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock and Paid in Capital [Member]	Common Stock and Paid in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Accumulated Other Comprehensive Income/(Loss), Net [Member]	Accumulated Other Comprehensive Income/(Loss), Net [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Cash Dividend [Member]	Cash Dividend [Member] Retained Earnings [Member]
Balance (in shares) at Dec. 31, 2021				7,510,379
Balance at Dec. 31, 2021	$ 221,669			$ 171,913		$ 52,332			$ (2,576)
Net income	11,143					11,143
Other comprehensive income (loss)	(62,496)								(62,496)
Shares issued (in shares)				18,592
Shares issued	272			$ 272
Effect of employee stock purchases	13			13
Stock options exercised and issued	288			$ 288
Shares repurchased (in shares)				(25,899)
Shares repurchased	(682)			$ (682)
Cash dividends declared											$ (3,747)	$ (3,747)
Balance (in shares) at Jun. 30, 2022				7,503,072
Balance at Jun. 30, 2022	166,460			$ 171,804		59,728			(65,072)
Balance (in shares) at Mar. 31, 2022				7,489,812
Balance at Mar. 31, 2022	191,118			$ 171,492		55,988			(36,362)
Net income	5,615					5,615
Other comprehensive income (loss)	(28,710)								(28,710)
Shares issued (in shares)				13,260
Shares issued	139			$ 139
Effect of employee stock purchases	6			6
Stock-based compensation expense	167			$ 167
Cash dividends declared											(1,875)	(1,875)
Balance (in shares) at Jun. 30, 2022				7,503,072
Balance at Jun. 30, 2022	$ 166,460			$ 171,804		59,728			(65,072)
Balance (in shares) at Dec. 31, 2022	7,516,098			7,516,098	7,516,098
Balance at Dec. 31, 2022	$ 168,874	$ (8,046)	$ 160,828	$ 172,277	$ 172,277	68,394	$ (8,046)	$ 60,348	(71,797)	$ (71,797)
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13 [Member]
Net income	$ 10,846					10,846
Other comprehensive income (loss)	10,876								10,876
Shares issued (in shares)				18,560
Shares issued	297			$ 297
Effect of employee stock purchases	14			14
Stock-based compensation expense	$ 292			$ 292
Cash dividends declared											(3,913)	(3,913)
Balance (in shares) at Jun. 30, 2023	7,534,658			7,534,658
Balance at Jun. 30, 2023	$ 179,240			$ 172,880		67,281			(60,921)
Balance (in shares) at Mar. 31, 2023				7,521,749
Balance at Mar. 31, 2023	168,712			$ 172,564		64,026			(67,878)
Net income	5,213					5,213
Other comprehensive income (loss)	6,957								6,957
Shares issued (in shares)				12,909
Shares issued	150			$ 150
Effect of employee stock purchases	7			7
Stock-based compensation expense	$ 159			$ 159
Shares repurchased (in shares)	0
Cash dividends declared											$ (1,958)	$ (1,958)
Balance (in shares) at Jun. 30, 2023	7,534,658			7,534,658
Balance at Jun. 30, 2023	$ 179,240			$ 172,880		$ 67,281			$ (60,921)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Dividends declared, per share (in dollars per share)	$ 0.26	$ 0.25	$ 0.52	$ 0.5

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net income	$ 10,846	$ 11,143
Adjustments to reconcile net income to net cash from operating activities:
Provision for credit losses	(225)	0
Depreciation	1,230	1,356
Amortization	4,970	5,506
Compensation expense on employee and director stock purchases, stock options, and restricted stock units	487	493
Net losses (gains) on sales of available for sale securities	0	427
Net change in market value of equity securities	322	683
Gains on sales of loans	(943)	(1,691)
Loans originated for sale	(29,192)	(53,750)
Proceeds from loan sales	25,684	53,480
Earnings on bank-owned life insurance	(532)	(534)
Proceeds from BOLI policy	0	130
Earnings on death benefit from bank-owned life insurance	0	(14)
(Gains)/losses on sales of other real estate owned	0	(41)
Proceeds from sales of other real estate owned	0	235
Deferred federal income tax (benefit)/expense	59	169
Net change in:
Other assets	6,649	(768)
Other liabilities	5,856	5,480
Net cash provided by operating activities	25,211	22,304
Cash flows from investing activities:
Sales of securities available for sale	0	31,828
Sales of equity securities	42	0
Maturities, prepayments and calls of securities available for sale	15,159	27,404
Maturities, prepayments and calls of securities held to maturity	5,091	3,485
Purchases of securities available for sale	(774)	(32,676)
Purchases of securities held to maturity	(597)	(5,748)
Purchase of Federal Home Loan Bank stock	(4,849)	0
Loan originations and payments, net	(74,553)	(59,602)
Additions to premises and equipment	(2,212)	(701)
Proceeds from (payments for) derivative contracts, net	(48)	(16,745)
Payments for derivative contracts settlements	(4,191)	0
Net cash provided by (used in) investing activities	(66,932)	52,755
Cash flows from financing activities:
Net change in deposits	(31,615)	86,210
Net change in short term borrowings	110,000	(43,000)
Issuance of common stock	116	80
Repurchase of common stock	0	(682)
Cash dividends	(3,913)	(3,747)
Net cash provided by financing activities	74,588	38,861
Net change in cash and cash equivalents	32,867	8,409
Beginning cash and cash equivalents	43,943	31,887
Ending cash and cash equivalents	76,810	40,296
Supplemental disclosures of cash flow information:
Cash paid for interest	10,269	2,182
Cash paid for income taxes	2,900	0
Loans transferred to other real estate owned	$ 266	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. ("ChoiceOne"), its wholly-owned subsidiary, ChoiceOne Bank, and ChoiceOne Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. Intercompany transactions and balances have been eliminated in consolidation. ChoiceOne owns all of the common securities of Community Shores Capital Trust I (the “Capital Trust”). Under U.S. generally accepted accounting principles ("GAAP"), the Capital Trust is not consolidated because it is a variable interest entity and ChoiceOne is not the primary beneficiary. The accompanying unaudited consolidated financial statements and notes thereto reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of such financial statements. Operating results for the six months ended June 30, 2023 , are not necessarily indicative of the results that may be expected for the year ending December 31, 2023 . The accompanying consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10-K for the year ended December 31, 2022 . Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, ChoiceOne’s management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided. These estimates and assumptions are subject to many risks and uncertainties, and actual results may differ from these estimates. Estimates associated with the allowance for credit losses and the unrealized gains and losses on securities available for sale and held to maturity are particularly susceptible to change. Investment Securities Investment securities for which ChoiceOne has the intent and ability to hold to maturity are classified as held to maturity and are carried at amortized cost. Investment securities classified as available for sale are reported at fair value with unrealized gains and losses, net of income taxes, as a separate component of other comprehensive income. ChoiceOne determines the appropriate classification of investment securities at the time of purchase and reassesses the classification at each reporting date. Additions to securities held to maturity consist mostly of local issue municipals. Goodwill Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of the acquired tangible assets and liabilities and identifiable intangible assets. Goodwill and intangible assets acquired in a purchase or business combination and determined to have an indefinite useful life are not amortized but tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed. Core Deposit Intangible Core deposit intangible represents the value of the acquired customer core deposit bases and is included as an asset on the consolidated balance sheets. The core deposit intangible has an estimated finite life, is amortized on an accelerated basis over a 120 month period and is subject to periodic impairment evaluation. Stock Transactions A total of 3,477 shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $ 88,000 under the terms of the Directors’ Stock Purchase Plan in the second quarter of 2023 . A total of 3,266 shares for a cash price of $ 64,000 were issued under the Employee Stock Purchase Plan in the second quarter of 2023 . ChoiceOne's common stock repurchase program announced in April 2021 and amended in 2022, authorizes repurchases of up to 375,388 shares, representing 5 % of the total outstanding shares of common stock as of the date the program was adopted. No shares were repurchased under this program in the second quarter of 2023 . Reclassifications Certain amounts presented in prior periods have been reclassified to conform to the current presentation. Recently Issued Accounting Pronouncements Allowance for Credit Losses ("ACL") In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU (as subsequently amended by ASU 2018-19) significantly changed how entities measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard replaced the current “incurred loss” approach with an “expected loss” model. The new model, referred to as the CECL model, applies to financial assets subject to credit losses and measured at amortized cost, and certain off-balance sheet credit exposures. The standard also expands the disclosure requirements regarding an entity’s assumptions, models, and methods for estimating the ACL. In addition, entities need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. A reasonable and supportable economic forecast is a key component of the CECL methodology. ChoiceOne adopted CECL effective January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under CECL while prior period amounts continue to be reported in accordance with the incurred loss accounting standards. The transition adjustment of the CECL adoption included an increase in the ACL of $ 7.2 million, which included a $ 5.5 million decrease to the retained earnings account to reflect the cumulative effect of adopting CECL on our Consolidated Balance Sheet, with the $ 1.5 million tax impact portion being recorded as part of the deferred tax asset in other assets on our Consolidated Balance Sheet. The transition adjustment of the CECL adoption included an additional ACL on unfunded commitments of $ 3.3 million, which included a $ 2.6 million decrease to the retained earnings account to reflect the cumulative effect of adopting CECL on our Consolidated Balance Sheet, with the $ 688,000 tax impact portion being recorded as part of the deferred tax asset in other assets on our Consolidated Balance Sheet. The ACL is a valuation allowance for expected credit losses. The ACL is increased by the provision for credit losses and decreased by loans charged off less any recoveries of charged off loans. As ChoiceOne has had very limited loss experience since 2011, management elected to utilize benchmark peer loss history data to estimate historical loss rates. ChoiceOne worked with a third party advisory firm to identify an appropriate peer group for each loan cohort which shared similar characteristics. Management estimates the ACL required based on the selected peer group loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, a reasonable and supportable economic forecast, and other factors. Allocations of the ACL may be made for specific loans, but the entire ACL is available for any loan that, in management’s judgment, should be charged off. Loan losses are charged against the ACL when management believes that collection of a loan balance is not possible. The ACL consists of general and specific components. The general component covers loans collectively evaluated for credit losses and is based on peer historical loss experience adjusted for current and forecasted factors. Management's adjustment for current and forecasted factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, the experience and ability of lending staff, and a reasonable and supportable economic forecast described further below. The discounted cash flow methodology is utilized for all loan pools. This methodology is supported by our CECL software provider and allows management to automatically calculate contractual life by factoring in all cash flows and adjusting them for behavioral and credit-related aspects. Reasonable and supportable economic forecasts have to be incorporated in determining expected credit losses. The forecast period represents the time frame from the current period end through the point in time that we can reasonably forecast and support entity and environmental factors that are expected to impact the performance of our loan portfolio. Ideally, the economic forecast period would encompass the contractual terms of all loans; however, the ability to produce a forecast that is considered reasonable and supportable becomes more difficult or may not be possible in later periods. Subsequent to the end of the forecast period, we revert to historical loan data based on an ongoing evaluation of each economic forecast in relation to then current economic conditions as well as any developing loan loss activity and resulting historical data. As of June 30, 2023, we used a one-year reasonable and supportable economic forecast period, with a two year straight-line reversion period. We are not required to develop and use our own economic forecast model, and elected to utilize economic forecasts from third-party providers that analyze and develop forecasts of the economy for the entire United States at least quarterly. Other inputs to the calculation are also updated or reviewed quarterly. Prepayment speeds are updated on a one quarter lag based on the asset liability model from the previous quarter. This model is performed at the loan level by a third party. Curtailment is updated quarterly within the ACL model based on our peer group average. The reversion period is reviewed by management quarterly with consideration of the current economic climate. Prepayment speeds and curtailment were updated during the second quarter of 2023; however, the effect was insignificant. We are also required to consider expected credit losses associated with loan commitments over the contractual period in which we are exposed to credit risk on the underlying commitments unless the obligation is unconditionally cancellable by us. Any allowance for off-balance sheet credit exposures is reported as an other liability on our Consolidated Balance Sheet and is increased or decreased via the provision for credit losses account on our 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 aggregate reserve rates calculated for the funded portion of loans at the portfolio level applied to the amount of commitments expected to be funded. Securities Available for Sale - For securities AFS in an unrealized loss position, management determines whether they intend to sell or if it is more likely than not that ChoiceOne will be required to sell the security before recovery of the amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income with an allowance being established under CECL. For securities AFS with unrealized losses not meeting these criteria, management evaluates whether any decline in fair value is due to credit loss factors. In making this assessment, management considers any changes to the rating of the security by rating agencies and adverse conditions specifically related to the issuer of the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses (“ACL”) is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL under ASC 326-30 are recorded as provisions for (or reversal of) credit loss expense. Losses are charged against the allowance when the collectability of a debt security AFS is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income, net of income taxes. At June 30, 2023 and at adoption of CECL on January 1, 2023, there was no ACL related to debt securities AFS. Accrued interest receivable on debt securities was excluded from the estimate of credit losses. Securities Held to Maturity - Since the adoption of CECL, ChoiceOne measures credit losses on HTM securities on a collective basis by major security type with each type sharing similar risk characteristics, and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The ACL on securities HTM is a contra asset valuation account that is deducted from the carrying amount of HTM securities to present the net amount expected to be collected. HTM securities are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in ChoiceOne’s Consolidated Statements of Income in the provision for credit losses. Accrued interest receivable on HTM securities is excluded from the estimate of credit losses. With regard to US Treasury securities, these have an explicit government guarantee; therefore, no ACL is recorded for these securities. With regard to obligations of states and political subdivisions and other HTM securities, management considers (1) issuer bond ratings, (2) historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. At June 30, 2023, the ACL related to securities HTM is insignificant. Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. ChoiceOne has determined that any loans which have been placed on non-performing status, loans with a risk rating of 6 or higher, and loans past due more than 60 days will be assessed individually for evaluation. Management's judgment will be used to determine if the loan should be migrated back to pool on an individual basis. Individual analysis will establish a specific reserve for loans in scope. Specific reserves on non-performing loans are typically based on management’s best estimate of the fair value of collateral securing these loans, adjusted for selling costs as appropriate or based on the present value of the expected cash flows from that loan. Troubled Loan Modifications FASB also issued ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This standard eliminated the previous accounting guidance for troubled debt restructurings and added additional disclosure requirements for gross chargeoffs by year of origination. It also prescribes guidance for reporting modifications of loans to borrowers experiencing financial difficulty. Investment in Equity Method and Joint Ventures In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Venture (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. The amendments in this ASU permit reporting entities to account for the tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method. This update will be effective for financial statements issued for fiscal years and interim periods beginning after December 15, 2023. Early adoption is permitted. ChoiceOne is currently evaluating the impact of this standard on the consolidated financial statements.

Securities

Securities	6 Months Ended
	Jun. 30, 2023
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Securities	NOTE 2 – SECURITIES The fair value of equity securities and the related gross unrealized gains and (losses) recognized in noninterest income were as follows: June 30, 2023 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 9,037 $ 201 $ ( 939 ) $ 8,299 December 31, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 8,982 $ 305 $ ( 721 ) $ 8,566 The following tables present the amortized cost and fair value of securities available for sale and the gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and the amortized cost and fair value of securities held to maturity and the related gross unrealized gains and losses: June 30, 2023 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Treasury notes and bonds $ 90,579 $ - $ ( 12,184 ) $ 78,395 State and municipal 271,940 - ( 39,143 ) 232,797 Mortgage-backed 225,413 - ( 27,764 ) 197,649 Corporate 759 - ( 54 ) 705 Asset-backed securities 12,144 - ( 488 ) 11,656 Total $ 600,835 $ - $ ( 79,633 ) $ 521,202 Held to Maturity: U.S. Government and federal agency $ 2,969 $ - $ ( 384 ) $ 2,585 State and municipal 197,746 9 ( 34,551 ) 163,204 Mortgage-backed 199,093 - ( 30,552 ) 168,541 Corporate 19,998 17 ( 3,204 ) 16,811 Asset-backed securities 743 - ( 59 ) 684 Total $ 420,549 $ 26 $ ( 68,750 ) $ 351,825 December 31, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Treasury notes and bonds $ 90,810 $ - $ ( 12,606 ) $ 78,204 State and municipal 277,489 - ( 47,551 ) 229,938 Mortgage-backed 236,703 - ( 28,140 ) 208,563 Corporate 757 - ( 46 ) 711 Asset-backed securities 13,031 - ( 698 ) 12,333 Total $ 618,790 $ - $ ( 89,041 ) $ 529,749 Held to Maturity: U.S. Government and federal agency $ 2,966 $ - $ ( 421 ) $ 2,545 State and municipal 201,890 1 ( 39,355 ) 162,536 Mortgage-backed 200,473 - ( 29,868 ) 170,605 Corporate 19,603 - ( 2,285 ) 17,318 Asset-backed securities 974 - ( 77 ) 897 Total $ 425,906 $ 1 $ ( 72,006 ) $ 353,901 Available for sale securities with unrealized losses as of June 30, 2023 and December 31, 2022, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Value Losses Value Losses Value Losses U.S. Treasury notes and bonds $ - $ - $ 78,395 $ 12,184 $ 78,395 $ 12,184 State and municipal 1,311 31 231,235 39,112 232,546 39,143 Mortgage-backed 21,083 1,502 176,566 26,262 197,649 27,764 Corporate - - 705 54 705 54 Asset-backed securities - - 11,656 488 11,656 488 Total temporarily impaired $ 22,394 $ 1,533 $ 498,557 $ 78,100 $ 520,951 $ 79,633 December 31, 2022 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Value Losses Value Losses Value Losses U.S. Treasury notes and bonds $ - $ - $ 78,204 $ 12,606 $ 78,204 $ 12,606 State and municipal 89,158 12,612 140,390 34,939 229,548 47,551 Mortgage-backed 63,249 3,093 144,318 25,047 207,567 28,140 Corporate 711 46 - - 711 46 Asset-backed securities - - 12,333 698 12,333 698 Total temporarily impaired $ 153,118 $ 15,751 $ 375,245 $ 73,290 $ 528,363 $ 89,041 Held to maturity securities with unrealized losses as of June 30, 2023 and December 31, 2022, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Held to Maturity: Value Losses Value Losses Value Losses U.S. Government and federal agency $ - $ - $ 2,585 $ 384 $ 2,585 $ 384 State and municipal 768 4 162,252 34,547 163,020 34,551 Mortgage-backed 404 34 168,137 30,518 168,541 30,552 Corporate - - 15,159 3,204 15,159 3,204 Asset-backed securities - - 684 59 684 59 Total temporarily impaired $ 1,172 $ 38 $ 348,817 $ 68,712 $ 349,989 $ 68,750 December 31, 2022 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Held to Maturity: Value Losses Value Losses Value Losses U.S. Government and federal agency $ - $ - $ 2,545 $ 421 $ 2,545 $ 421 State and municipal 13,457 1,899 149,016 37,456 162,473 39,355 Mortgage-backed 25,582 822 145,024 29,046 170,606 29,868 Corporate 5,296 603 10,771 1,682 16,067 2,285 Asset-backed securities - - 897 77 897 77 Total temporarily impaired $ 44,335 $ 3,324 $ 308,253 $ 68,682 $ 352,588 $ 72,006 ChoiceOne evaluates all securities on a quarterly basis to determine if an ACL and corresponding impairment charge should be recorded. Consideration is given to the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer, and the intent and ability of ChoiceOne to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value of amortized cost basis. ChoiceOne believes that unrealized losses on securities were temporary in nature and were caused primarily by changes in interest rates, increased credit spreads, and reduced market liquidity and were not caused by the credit status of the issuer. No ACL was recorded in the three and six months ended June 30, 2023 , and no other-than-temporary impairment charges were recorded in the same periods in 2022 . At June 30, 2023 and December 31, 2022, there were 601 and 611 securities with an unrealized loss, respectively. Unrealized losses on corporate and municipal bonds have not been recognized into income because the issuers’ bonds are of high credit quality, and management does not intend to sell prior to their anticipated recovery, and the decline in fair value is largely due to changes in interest rates and other market conditions. The issuers continue to make timely principal and interest payments on the bonds. The fair value is expected to recover as the bonds approach maturity. The majority of unrealized losses at June 30, 2023 , are related to U.S. Treasury notes and bonds, state and municipal bonds and mortgage backed securities. The U.S. Treasury notes are guaranteed by the U.S. government and 100 % of the notes are rated AA or better. State and municipal bonds are backed by the taxing authority of the bond issuer or the revenues from the bond. On June 30, 2023 , 86 % of state and municipal bonds held are rated AA or better, 11 % are A rated and 3 % are not rated. Of the mortgage-backed securities held on June 30, 2023 , 38 % were issued by US government sponsored entities and agencies, and rated AA, 37 % are AAA rated private issue and collateralized mortgage obligation, and 25 % are unrated privately issued mortgage-backed securities with structured credit enhancement and collateralized mortgage obligation. Presented below is a schedule of maturities of securities as of June 30, 2023. Available for sale securities are reported at fair value and held to maturity securities are reported at amortized cost. Callable securities in the money are presumed called and matured at the callable date. Available for Sale Securities maturing within: Fair Value Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2023 U.S. Government and federal agency $ - $ - $ - $ - $ - U.S. Treasury notes and bonds - 40,530 37,865 - 78,395 State and municipal 2,717 7,031 86,525 136,524 232,797 Corporate 504 - 201 — 705 Asset-backed securities — 8,473 3,183 — 11,656 Total debt securities 3,221 56,034 127,774 136,524 323,553 Mortgage-backed securities 9,856 71,075 95,439 21,279 197,649 Total Available for Sale $ 13,077 $ 127,109 $ 223,213 $ 157,803 $ 521,202 Held to Maturity Securities maturing within: Amortized Cost Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2023 U.S. Government and federal agency $ — $ — $ 2,969 $ — $ 2,969 State and municipal 1,633 9,469 93,041 93,603 197,746 Corporate — - 19,998 - 19,998 Asset-backed securities — 743 — — 743 Total debt securities 1,633 10,212 116,008 93,603 221,456 Mortgage-backed securities 18,743 34,838 145,512 — 199,093 Total Held to Maturity $ 20,376 $ 45,050 $ 261,520 $ 93,603 $ 420,549 Following is information regarding unrealized gains and losses on equity securities for the three and six months ended June 30, 2023 and 2022: Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Net gains and (losses) recognized during the period $ ( 385 ) $ ( 327 ) $ ( 322 ) $ ( 683 ) Less: Net gains and (losses) recognized during the period on securities sold — — — — Unrealized gains and (losses) recognized during the reporting period on securities still held at the reporting date $ ( 385 ) $ ( 327 ) $ ( 322 ) $ ( 683 )

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loans and Allowance for Credit Losses	NOTE 3 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans by type as a percentage of the portfolio were as follows: June 30, 2023 December 31, 2022 (Dollars in thousands) Balance % Balance % Percent Increase (Decrease) Agricultural $ 40,684 3.22 % 64,159 5.39 % ( 36.59 ) % Commercial and Industrial 224,191 17.73 % 210,210 17.67 % 6.65 % Commercial Real Estate 657,549 52.01 % 630,953 53.03 % 4.22 % Consumer 38,614 3.05 % 39,808 3.35 % ( 3.00 ) % Construction Real Estate 16,734 1.32 % 14,736 1.24 % 13.56 % Residential Real Estate 247,618 19.59 % 229,916 19.32 % 7.70 % Loans to Other Financial Institutions 38,838 3.07 % - 0.00 % 100.00 % Gross Loans $ 1,264,228 $ 1,189,782 Allowance for credit losses 14,582 1.15 % 7,619 0.64 % Net loans $ 1,249,646 $ 1,182,163 Activity in the allowance for credit losses and balances in the loan portfolio were as follows: Commercial Loans to Other (Dollars in thousands) and Commercial Construction Residential Financial Agricultural Industrial Consumer Real Estate Real Estate Real Estate Institutions Unallocated Total Allowance for Credit Losses Three Months Ended June 30, 2023 Beginning balance $ 136 $ 3,020 $ 913 $ 7,837 $ 72 $ 3,087 $ — $ — $ 15,065 Charge-offs — — ( 131 ) — — — — — ( 131 ) Recoveries — 2 59 — — 2 — — 63 Provision ( 58 ) ( 126 ) 44 ( 600 ) ( 2 ) 287 40 — ( 415 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ — $ — $ 14,582 Allowance for Credit Losses Six Months Ended June 30, 2023 Beginning balance $ 144 $ 1,361 $ 310 $ 4,822 $ 63 $ 906 $ — $ 13 $ 7,619 Cumulative effect of change in accounting principle 14 1,587 541 3,006 20 2,010 — ( 13 ) 7,165 Charge-offs — — ( 271 ) — — — — — ( 271 ) Recoveries — 29 129 13 — 5 — — 176 Provision ( 80 ) ( 81 ) 176 ( 604 ) ( 13 ) 455 40 — ( 106 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ 40 $ — $ 14,582 Individually evaluated for credit loss $ 1 $ 34 $ — $ 1 $ — $ 36 $ — $ — $ 72 Collectively evaluated for credit loss $ 77 $ 2,862 $ 885 $ 7,236 $ 70 $ 3,340 $ 40 $ — $ 14,510 Loans June 30, 2023 Individually evaluated for credit loss $ 17 $ 318 $ — $ 32 $ — $ 1,756 $ — $ 2,123 Collectively evaluated for credit loss 40,667 223,873 38,614 657,517 16,734 245,862 38,838 1,262,105 Ending balance $ 40,684 $ 224,191 $ 38,614 $ 657,549 $ 16,734 $ 247,618 $ 38,838 $ 1,264,228 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses Three Months Ended June 30, 2022 Beginning balance $ 387 $ 1,752 $ 304 $ 3,690 $ 37 $ 589 $ 842 $ 7,601 Charge-offs - ( 100 ) ( 144 ) — - — - ( 244 ) Recoveries - 2 55 1 - 1 - 59 Provision ( 255 ) ( 41 ) 94 533 8 101 ( 440 ) — Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Allowance for Loan Losses Six Months Ended June 30, 2022 Beginning balance $ 448 $ 1,454 $ 290 $ 3,705 $ 110 $ 671 $ 1,010 $ 7,688 Charge-offs ( 131 ) ( 255 ) - - — - ( 386 ) Recoveries 4 106 2 - 2 - 114 Provision ( 316 ) 286 168 517 ( 65 ) 18 ( 608 ) - Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Individually evaluated for impairment $ 1 $ 52 $ 1 $ 7 $ — $ 154 $ — $ 215 Collectively evaluated for impairment $ 131 $ 1,561 $ 308 $ 4,217 $ 45 $ 537 $ 402 $ 7,201 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses December 31, 2022 Individually evaluated for impairment $ 2 $ 14 $ 1 $ 5 $ — $ 131 $ — $ 153 Collectively evaluated for impairment $ 142 $ 1,347 $ 309 $ 4,817 $ 63 $ 775 $ 13 $ 7,466 Loans December 31, 2022 Individually evaluated for impairment $ 23 $ 177 $ 7 $ 165 $ — $ 2,474 $ 2,846 Collectively evaluated for impairment 64,136 206,074 39,793 622,131 14,736 225,792 1,172,662 Acquired with deteriorated credit quality — 3,959 8 8,657 — 1,650 14,274 Ending balance $ 64,159 $ 210,210 $ 39,808 $ 630,953 $ 14,736 $ 229,916 $ 1,189,782 The provision for credit losses on loans was a benefit of $ 415,000 and a benefit of $ 106,000 in the second quarter and first half of 2023 respectively, compared to $ 0 in the same periods in the prior year. The provision benefit was deemed necessary due to the impact of improvements in the Federal Open Market Committee ("FOMC") forecast for unemployment and Gross Domestic Product ("GDP") growth exceeding the provision required for loan growth in the second quarter and first half of 2023 . The FOMC forecast for change in real GDP improved from 0.4 % in March to 1.0 % in June while the unemployment rate forecast improved from 4.5 % in March to 4.1 % in June. The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking (1) the risk ratings of business loans, (2) the level of classified business loans, and (3) delinquent and nonperforming consumer loans. Business loans are risk rated on a scale of 1 to 9. A description of the characteristics of the ratings follows: Risk Rating 1 through 5 or pass: These loans are considered pass credits. They exhibit acceptable credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 6 or special mention: Loans and other credit extensions bearing this grade are considered to be inadequately protected by the current sound worth and debt service capacity of the borrower or of any pledged collateral. These obligations, even if apparently protected by collateral value, have well-defined weaknesses related to adverse financial, managerial, economic, market, or political conditions that have clearly jeopardized repayment of principal and interest as originally intended. Furthermore, there is the possibility that ChoiceOne Bank will sustain some future loss if such weaknesses are not corrected. Clear loss potential, however, does not have to exist in any individual asset classified as substandard. Loans falling into this category should have clear action plans and timelines with benchmarks to determine which direction the relationship will move. Risk rating 7 or substandard: Loans and other credit extensions graded “7” have all the weaknesses inherent in those graded “6”, with the added characteristic that the severity of the weaknesses makes collection or liquidation in full highly questionable or improbable based upon currently existing facts, conditions, and values. Loans in this classification should be evaluated for non-accrual status. All nonaccrual commercial and Retail loans must be at a minimum graded a risk code “7”. Risk rating 8 or doubtful: Loans and other credit extensions bearing this grade have been determined to have the extreme probability of some loss, but because of certain important and reasonably specific factors, the amount of loss cannot be determined. Such pending factors could include merger or liquidation, additional capital injection, refinancing plans, or perfection of liens on additional collateral. Risk rating 9 or loss: Loans in this classification are considered uncollectible and cannot be justified as a viable asset of ChoiceOne Bank. This classification does not mean the loan has absolutely no recovery value, but that it is neither practical nor desirable to defer writing off this loan even though partial recovery may be obtained in the future. The following table reflects the amortized cost basis of loans as of June 30, 2023 based on year of origination (dollars in thousands): Commercial: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Total Agricultural Pass $ 1,168 $ 4,940 $ 3,197 $ 1,827 $ 7,427 $ 17,414 $ 35,973 $ 4,455 $ 40,428 Special mention - - - - 182 74 256 - 256 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 1,168 $ 4,940 $ 3,197 $ 1,827 $ 7,609 $ 17,488 $ 36,229 $ 4,455 $ 40,684 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial and Industrial Pass $ 19,124 $ 45,260 $ 26,555 $ 12,437 $ 14,795 $ 14,162 $ 132,333 $ 91,514 $ 223,847 Special mention - - 34 113 87 97 331 9 340 Substandard - - - - - 4 4 - 4 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 19,124 $ 45,260 $ 26,589 $ 12,550 $ 14,882 $ 14,263 $ 132,668 $ 91,523 $ 224,191 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial Real Estate Pass $ 29,461 $ 137,786 $ 110,926 $ 74,413 $ 46,365 $ 150,104 $ 549,055 $ 107,383 $ 656,438 Special mention - - - - - 586 586 - 586 Substandard - - - - - 525 525 - 525 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 29,461 $ 137,786 $ 110,926 $ 74,413 $ 46,365 $ 151,215 $ 550,166 $ 107,383 $ 657,549 Retail: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Total Consumer Performing $ 5,938 $ 16,228 $ 8,648 $ 3,820 $ 1,764 $ 1,682 $ 38,080 $ 534 $ 38,614 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 5,938 $ 16,228 $ 8,648 $ 3,820 $ 1,764 $ 1,682 $ 38,080 $ 534 $ 38,614 Current year-to-date gross write-offs $ - $ 12 $ 9 $ 28 $ - $ 1 $ 50 $ - $ 50 Construction real estate Performing $ 1,313 $ 1,770 $ 565 $ - $ - $ - $ 3,648 $ 13,086 $ 16,734 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 1,313 $ 1,770 $ 565 $ - $ - $ - $ 3,648 $ 13,086 $ 16,734 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Performing $ 25,538 $ 67,935 $ 30,068 $ 17,783 $ 13,699 $ 43,496 $ 198,519 $ 47,517 $ 246,036 Nonperforming - - - - - - - - - Nonaccrual - 436 347 - - 799 1,582 - 1,582 Total $ 25,538 $ 68,371 $ 30,415 $ 17,783 $ 13,699 $ 44,295 $ 200,101 $ 47,517 $ 247,618 Corporate Credit Exposure - Credit risk profile by credit worthiness category (Dollars in thousands) Agricultural Commercial and Industrial Commercial Real Estate December 31, December 31, December 31, 2022 2022 2022 Pass $ 63,867 $ 209,700 $ 624,555 Special Mention 289 400 2,048 Substandard 3 110 4,350 Doubtful — - — Loss - - - $ 64,159 $ 210,210 $ 630,953 Consumer Credit Exposure - Credit risk profile based on payment activity (Dollars in thousands) Consumer Construction Real Estate Residential Real Estate December 31, December 31, December 31, 2022 2022 2022 Performing $ 39,808 $ 14,736 $ 228,653 Nonperforming — — — Nonaccrual — — 1,263 $ 39,808 $ 14,736 $ 229,916 The following table provides information on loans that were considered troubled loan modification ("TLMs") that were modified during the three and six months ended June 30, 2023 Three Months Ended June 30, 2023 Term Extension % of Total Class of (Dollars in thousands) Amortized Financing Cost Basis Receivable Commercial and industrial $ 67 0 % Total 67 Six Months Ended June 30, 2023 Term Extension % of Total Class of (Dollars in thousands) Amortized Financing Cost Basis Receivable Commercial and industrial 67 0 % Residential real estate $ 129 0 % Total 196 The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty and class of financing receivable. Three Months Ended June 30, 2023 Term Extension Commercial and industrial Termed out line of Credit Six Months Ended June 30, 2023 Term Extension Commercial and industrial Termed Out Line of Credit Residential real estate Provided twelve month payment plan to catch up past due amount through our standard program. The following table presents the period-end amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty. Three Months Ended June 30, 2023 (Dollars in thousands) Term extension Commercial and industrial 67 Total $ 67 Six Months Ended June 30, 2023 (Dollars in thousands) Term extension Commercial and industrial 67 Residential real estate $ 129 Total $ 196 The following table presents the period-end amortized cost basis of loans that have been modified in the past 12 months to borrowers experiencing financial difficulty by payment status and class of financing receivable. Three Months Ended June 30, 2023 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial 67 — — 67 Total $ 67 $ - $ - $ 67 Six Months Ended June 30, 2023 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial 67 — — 67 Residential real estate — — 129 129 Total $ 67 $ - $ 129 $ 196 The following table provides information on loans that were considered troubled debt restructurings ("TDRs") that were modified during the three and six months ended June 30, 2022 . Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Dollars in thousands) Number of Recorded Recorded Number of Recorded Recorded Loans Investment Investment Loans Investment Investment Agricultural — $ — $ — 1 $ 258 $ 258 Commercial and industrial 1 19 19 1 19 19 Total 1 $ 19 $ 19 2 $ 277 $ 277 There were no TDRs where the borrower was past due with respect to principal and/or interest for 30 days or more during the three months ended June 30, 2022, which loans had been modified and classified as TDRs during the year prior to the default. Nonaccrual loans by loan category as of June 30, 2023 were as follows: (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized during the period on nonaccrual loans Interest income recognized during the period on nonaccrual loans Residential real estate $ 676 $ 1,581 $ — $ — Total nonaccrual loans $ 676 $ 1,581 $ — $ — Nonaccrual loans by loan category as of December 31, 2022 were as follows: (Dollars in thousands) Total nonaccrual loans Residential real estate $ 1,263 $ 1,263 The following schedule provides information regarding average balances of loans evaluated for impairment and interest recognized on June 30, 2022: Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance December 31, 2022 With no related allowance recorded Agricultural $ — $ — $ — Commercial and industrial — — — Consumer — — — Construction real estate — — — Commercial real estate — — — Residential real estate 550 595 — Subtotal 550 595 — With an allowance recorded Agricultural 23 27 2 Commercial and industrial 177 177 14 Consumer 7 7 1 Construction real estate — — — Commercial real estate 165 165 5 Residential real estate 1,924 1,954 131 Subtotal 2,296 2,330 153 Total Agricultural 23 27 2 Commercial and industrial 177 177 14 Consumer 7 7 1 Construction real estate — — — Commercial real estate 165 165 5 Residential real estate 2,474 2,549 131 Total $ 2,846 $ 2,925 $ 153 Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance June 30, 2022 With no related allowance recorded Agricultural $ 314 $ 428 $ — Commercial and industrial — — — Consumer — — — Construction real estate — — — Commercial real estate — — — Residential real estate 439 469 — Subtotal 753 897 — With an allowance recorded Agricultural 6 7 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 — Commercial real estate — — 7 Residential real estate 1,613 1,644 154 Subtotal 1,934 1,998 215 Total Agricultural 320 435 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 — Commercial real estate — — 7 Residential real estate 2,052 2,113 154 Total $ 2,687 $ 2,895 $ 215 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ — Commercial and industrial 46 — Consumer — — Construction real estate — — Commercial real estate — — Residential real estate 220 — Subtotal 580 — With an allowance recorded Agricultural 1,117 - Commercial and industrial 211 1 Consumer 20 — Construction real estate — — Commercial real estate 153 2 Residential real estate 1,733 12 Subtotal 3,234 15 Total Agricultural 1,431 — Commercial and industrial 257 1 Consumer 20 — Construction real estate — — Commercial real estate 153 2 Residential real estate 1,953 12 Total $ 3,814 $ 15 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Six Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ — Commercial and industrial 31 — Consumer — — Construction real estate — — Commercial real estate 31 — Residential real estate 201 — Subtotal 577 — With an allowance recorded Agricultural 1,512 — Commercial and industrial 254 2 Consumer 18 — Construction real estate — — Commercial real estate 162 5 Residential real estate 1,831 29 Subtotal 3,777 36 Total Agricultural 1,826 — Commercial and industrial 285 2 Consumer 18 — Construction real estate — — Commercial real estate 193 5 Residential real estate 2,032 29 Total $ 4,354 $ 36 An aging analysis of loans by loan category follows: Loans Loans Loans Loans Past Due 90 Days Past Due Past Due Greater Past (Dollars in thousands) 30 to 59 60 to 89 Than 90 Loans Not Total Due and Days (1) Days (1) Days (1) Total (1) Past Due Loans Accruing June 30, 2023 Agricultural $ — $ — $ — $ — $ 40,684 $ 40,684 $ — Commercial and industrial 61 132 — 193 223,998 224,191 — Consumer 5 — — 5 38,609 38,614 — Commercial real estate 1,059 — — 1,059 656,490 657,549 — Construction real estate — 128 — 128 16,606 16,734 — Residential real estate 224 653 560 1,437 246,181 247,618 Loans to Other Financial Institutions — — — — 38,838 38,838 $ 1,349 $ 913 $ 560 $ 2,822 $ 1,261,406 $ 1,264,228 $ — December 31, 2022 Agricultural $ — $ — $ — $ — $ 64,159 $ 64,159 $ — Commercial and industrial — 171 — 171 210,039 210,210 — Consumer 39 7 — 46 39,762 39,808 — Commercial real estate — — — — 630,953 630,953 — Construction real estate — — — — 14,736 14,736 — Residential real estate 682 — 842 1,524 228,392 229,916 — $ 721 $ 178 $ 842 $ 1,741 $ 1,188,041 $ 1,189,782 $ — (1) Includes nonaccrual loans. The table below presents a roll forward of the accretable yield on the County Bank Corp. acquired loan portfolio for the years ended December 31, 2022 and the six months ended June 30, 2023 (dollars in thousands): (Dollars in thousands) Purchased with credit deterioration Purchased without credit deterioration Acquired Total Balance January 1, 2022 $ 288 $ 1,176 $ 1,464 Transfer from non-accretable to accretable yield 2,192 — 2,192 Accretion January 1, 2022 through December 31, 2022 ( 553 ) ( 98 ) ( 651 ) Balance January 1, 2023 1,927 1,078 3,005 Transfer from non-accretable to accretable yield - Accretion January 1, 2023 through June 30, 2023 ( 269 ) ( 270 ) ( 539 ) Balance, June 30, 2023 $ 1,658 $ 808 $ 2,466 The table below presents a roll forward of the accretable yield on Community Shores Bank Corporation acquired loan portfolio for the years ended December 31, 2022 and the six months ended June 30, 2023 (dollars in thousands): Purchased with credit deterioration Purchased without credit deterioration Acquired Total Balance January 1, 2022 $ 522 $ 197 $ 719 Transfer from non-accretable to accretable yield 1,086 — 1,086 Accretion January 1, 2022 through December 31, 2022 ( 993 ) ( 197 ) ( 1,190 ) Balance January 1, 2023 615 - 615 Transfer from non-accretable to accretable yield 622 622 Accretion January 1, 2023 through June 30, 2023 ( 376 ) ( 376 ) Balance, June 30, 2023 $ 861 $ - $ 861

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2023
Financial Instruments
Earnings Per Share	NOTE 4 – EARNINGS PER SHARE Earnings per share are based on the weighted average number of shares outstanding during the period. A computation of basic earnings per share and diluted earnings per share follows: Three Months Ended Six Months Ended (Dollars in thousands, except share data) June 30, June 30, 2023 2022 2023 2022 Basic Net income $ 5,213 $ 5,615 $ 10,846 $ 11,143 Weighted average common shares outstanding 7,529,177 7,499,497 7,524,257 7,497,492 Basic earnings per common shares $ 0.69 $ 0.75 $ 1.44 $ 1.49 Diluted Net income $ 5,213 $ 5,615 $ 10,846 $ 11,143 Weighted average common shares outstanding 7,529,177 7,499,497 7,524,257 7,497,492 Plus dilutive stock options and restricted stock units 22,720 11,027 28,335 13,766 Weighted average common shares outstanding and potentially dilutive shares 7,551,897 7,510,524 7,552,592 7,511,258 Diluted earnings per common share $ 0.69 $ 0.75 $ 1.44 $ 1.49 There were 15,000 stock options and 5,125 performance awards that were considered anti-dilutive to earnings per share for the three months ended June 30, 2023. There were 15,000 stock options and 5,125 performance awards that were considered anti-dilutive to earnings per share for the six months ended June 30, 2023. There were 15,000 stock options, 28,660 restricted stock units, and 6,396 performance awards that were considered anti-dilutive to earnings per share for the three months ended June 30,2022. There were 15,000 stock options, 28,660 restricted stock units, and 6,396 performance awards that were considered anti-dilutive for the six months ended June 30, 2022.

Financial Instruments

Financial Instruments	6 Months Ended
	Jun. 30, 2023
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]
Financial Instruments	Note 5 – Financial Instruments Financial instruments as of the dates indicated were as follows: Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable (Dollars in thousands) Carrying Estimated Assets Inputs Inputs Amount Fair Value (Level 1) (Level 2) (Level 3) June 30, 2023 Assets Cash and cash equivalents $ 76,810 $ 76,810 $ 76,810 $ - $ - Equity securities at fair value 8,299 8,299 5,599 - 2,700 Securities available for sale 521,202 521,202 78,395 442,807 - Securities held to maturity 420,549 351,825 - 337,944 13,881 Federal Home Loan Bank and Federal Reserve Bank stock 13,431 13,431 - 13,431 - Loans held for sale 8,924 9,192 - 9,192 - Loans to other financial institutions 38,838 38,838 - 38,838 - Loans, net 1,249,646 1,195,843 - - 1,195,843 Accrued interest receivable 8,650 8,650 - 8,650 - Interest rate lock commitments 126 126 - 126 - Mortgage loan servicing rights 4,030 5,769 - 5,769 - Interest rate derivative contracts 11,177 11,177 - 11,177 - Liabilities Noninterest-bearing deposits 544,925 544,925 544,925 - - Interest-bearing deposits 1,490,093 1,486,941 - 1,486,941 - Brokered deposits 51,370 51,292 - 51,292 - Borrowings 160,000 159,122 - 159,122 - Subordinated debentures 35,385 30,613 - 30,613 - Accrued interest payable 1,952 1,952 - 1,952 - Interest rate derivative contracts - - - - - December 31, 2022 Assets Cash and cash equivalents $ 43,943 $ 43,943 $ 43,943 $ - $ - Equity securities at fair value 8,566 8,566 6,024 - 2,542 Securities available for sale 529,749 529,749 78,204 451,545 - Securities held to maturity 425,906 353,901 - 338,583 15,318 Federal Home Loan Bank and Federal Reserve Bank stock 8,581 8,581 - 8,581 - Loans held for sale 4,834 4,979 - 4,979 - Loans to other financial institutions - - - - - Loans, net 1,182,163 1,123,198 - - 1,123,198 Accrued interest receivable 8,949 8,949 - 8,949 - Interest rate lock commitments 28 28 - 28 - Mortgage loan servicing rights 4,322 5,855 - 5,855 - Interest rate derivative contracts 9,204 9,204 - 9,204 - Liabilities Noninterest-bearing deposits 599,579 599,579 599,579 - - Interest-bearing deposits 1,518,424 1,514,294 - 1,514,294 - Borrowings 50,000 50,000 - 50,000 - Subordinated debentures 35,262 30,304 - 30,304 - Accrued interest payable 610 610 - 610 - Interest rate derivative contracts 5,823 5,823 - 5,823 -

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE 6 – FAIR VALUE MEASUREMENTS The following tables present information about assets and liabilities measured at fair value on a recurring basis and the valuation techniques used to determine those fair values. In general, fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities that ChoiceOne Bank has the ability to access. Fair values determined by Level 2 inputs use other inputs that are observable, either directly or indirectly. These Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and other inputs such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability. In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. ChoiceOne Bank’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. Disclosures concerning assets and liabilities measured at fair value are as follows: Assets and Liabilities Measured at Fair Value on a Recurring Basis Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable Balance (Dollars in thousands) Assets Inputs Inputs at Date (Level 1) (Level 2) (Level 3) Indicated Equity Securities Held at Fair Value - June 30, 2023 Equity securities $ 5,599 $ - $ 2,700 $ 8,299 Investment Securities, Available for Sale - June 30, 2023 U.S. Treasury notes and bonds $ 78,395 $ - $ - $ 78,395 State and municipal - 232,797 - 232,797 Mortgage-backed - 197,649 - 197,649 Corporate - 705 - 705 Asset-backed securities - 11,656 - 11,656 Total $ 78,395 $ 442,807 $ - $ 521,202 Derivative Instruments - June 30, 2023 Interest rate derivative contracts - assets $ - $ 11,177 $ - $ 11,177 Interest rate derivative contracts - liabilities $ - $ - $ - $ - Equity Securities Held at Fair Value - December 31, 2022 Equity securities $ 6,024 $ - $ 2,542 $ 8,566 Investment Securities, Available for Sale - December 31, 2022 U. S. Government and federal agency $ - $ - $ - $ - U. S. Treasury notes and bonds 78,204 - - 78,204 State and municipal - 229,938 - 229,938 Mortgage-backed - 208,563 - 208,563 Corporate - 711 - 711 Asset-backed securities - 12,333 - 12,333 Total $ 78,204 $ 451,545 $ - $ 529,749 Derivative Instruments - December 31, 2022 Interest rate derivative contracts - assets $ - $ 9,204 $ - $ 9,204 Interest rate derivative contracts - liabilities $ - $ 5,823 $ - $ 5,823 Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis Six Months Ended (Dollars in thousands) June 30, 2023 2022 Equity Securities Held at Fair Value Balance, January 1 $ 2,542 $ 1,768 Total realized and unrealized gains included in noninterest income 60 ( 5 ) Net purchases, sales, calls, and maturities 98 63 Net transfers into Level 3 - - Balance, June 30, $ 2,700 $ 1,826 Amount of total losses for the period included in earning attributable to the change in $ 60 $ ( 5 ) Investment Securities, Available for Sale Balance, January 1 $ - $ 21,050 Total unrealized gains included in other comprehensive income - - Net purchases, sales, calls, and maturities - - Net transfers into Level 3 - - Transfer to held to maturity - ( 21,050 ) Balance, June 30, $ - $ - Amount of total losses for the period included in earning attributable to the change in $ - $ - Both observable and unobservable inputs may be used to determine the fair value of positions classified as Level 3 investment securities and liabilities. As a result, the unrealized gains and losses for these assets and liabilities presented in the tables above may include changes in fair value that were attributable to both observable and unobservable inputs. Securities categorized as Level 3 assets as of June 30, 2023 and December 31, 2022 primarily consist of common and preferred equity securities of community banks. ChoiceOne estimates the fair value of these equity securities based on the present value of expected future cash flows using management’s best estimate of key assumptions, including forecasted interest yield and payment rates, credit quality and a discount rate commensurate with the current market and other risks involved. ChoiceOne also has assets that under certain conditions are subject to measurement at fair value on a non-recurring basis. These assets are not normally measured at fair value, but can be subject to fair value adjustments in certain circumstances, such as impairment. Disclosures concerning assets measured at fair value on a non-recurring basis are as follows: Assets Measured at Fair Value on a Non-recurring Basis Quoted Prices In Active Significant Markets for Other Significant Balances at Identical Observable Unobservable (Dollars in thousands) Dates Assets Inputs Inputs Indicated (Level 1) (Level 2) (Level 3) Collateral Dependent Loans June 30, 2023 $ 676 $ - $ - $ 676 December 31, 2022 $ 2,846 $ - $ - $ 2,846 Other Real Estate June 30, 2023 $ 266 $ - $ - $ 266 December 31, 2022 $ - $ - $ - $ - Collateral dependent loans categorized as Level 3 assets consist of non-homogeneous loans that are considered non-accrual or higher risk. ChoiceOne estimates the fair value of the loans based on the present value of expected future cash flows using management’s estimate of key assumptions. These assumptions include future payment ability, timing of payment streams, and estimated realizable values of available collateral (typically based on outside appraisals). The changes in fair value consisted of charge-downs of collateral dependent loans that were posted to the allowance for credit losses and write-downs of other real estate that were posted to a valuation account.

Revenue From Contracts With Cus

Revenue From Contracts With Customers	6 Months Ended
	Jun. 30, 2023
Financial Instruments
Revenue from Contracts with Customers	NOTE 7 – REVENUE FROM CONTRACTS WITH CUSTOMERS ChoiceOne has a variety of sources of revenue, which include interest and fees from customers as well as revenue from non-customers. ASC Topic 606, Revenue from Contracts With Customers, covers certain sources of revenue that are classified within noninterest income in the Consolidated Statements of Income. Sources of revenue that are included in the scope of ASC Topic 606 include service charges and fees on deposit accounts, interchange income, investment asset management income and transaction-based revenue, and other charges and fees for customer services. Service Charges and Fees on Deposit Accounts Revenue includes charges and fees to provide account maintenance, overdraft services, wire transfers, funds transfer, and other deposit-related services. Account maintenance fees such as monthly service charges are recognized over the period of time that the service is provided. Transaction fees such as wire transfer charges are recognized when the service is provided to the customer. Interchange Income Revenue includes debit card interchange and network revenues. This revenue is earned on debit card transactions that are conducted through payment networks such as MasterCard. The revenue is recorded as services are delivered and is presented net of interchange expenses. Investment Commission Income Revenue includes fees from the investment management advisory services and revenue is recognized when services are rendered. Revenue also includes commissions received from the placement of brokerage transactions for purchase or sale of stocks or other investments. Commission income is recognized when the transaction has been completed. Trust Fee Income Revenue includes fees from the management of trust assets and from other related advisory services. Revenue is recognized when services are rendered. Following is noninterest income separated by revenue within the scope of ASC 606 and revenue within the scope of other GAAP topics: Three Months Ended Six Months Ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Service charges and fees on deposit accounts $ 1,105 $ 1,036 $ 2,132 $ 2,067 Interchange income 1,166 1,317 2,406 2,475 Investment commission income 172 233 368 438 Trust fee income 196 176 380 354 Other charges and fees for customer services 155 125 292 274 Noninterest income from contracts with customers 2,794 2,887 5,578 5,608 Noninterest income within the scope of other GAAP topics 691 543 1,578 1,668 Total noninterest income $ 3,485 $ 3,430 $ 7,156 $ 7,276

Derivative and Hedging Activiti

Derivative and Hedging Activities	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative and Hedging Activities	NOTE 8 – DERIVATIVE AND HEDGING ACTIVITIES ChoiceOne is exposed to certain risks relating to its ongoing business operations. ChoiceOne utilizes interest rate derivatives as part of its asset liability management strategy to help manage its interest rate risk position. Derivative instruments represent contracts between parties that result in one party delivering cash to the other party based on a notional amount and an underlying term (such as a rate, security price or price index) as specified in the contract. The amount of cash delivered from one party to the other is determined based on the interaction of the notional amount of the contract with the underlying term. Derivatives are also implicit in certain contracts and commitments. ChoiceOne recognizes derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. ChoiceOne records derivative assets and derivative liabilities on the balance sheet within other assets and other liabilities, respectively. Changes in the fair value of derivative financial instruments are either recognized in income or in shareholders’ equity as a component of accumulated other comprehensive income or loss depending on whether the derivative financial instrument qualifies for hedge accounting and, if so, whether it qualifies as a fair value hedge or cash flow hedge. ChoiceOne currently uses interest rate swaps to manage its exposure to certain fixed and variable rate assets and variable rate liabilities. Interest rate swaps ChoiceOne uses interest rate swaps as part of its interest rate risk management strategy to add stability to net interest income and to manage its exposure to interest rate movements. Interest rate swaps designated as hedges involve the receipt of variable-rate amounts from a counterparty in exchange for ChoiceOne making fixed-rate payments or the receipt of fixed-rate amounts from a counterparty in exchange for ChoiceOne making variable rate payments, over the life of the agreements without the exchange of the underlying notional amount. In the second quarter of 2022, ChoiceOne entered into two pay-floating/receive-fixed interest rate swaps (the “Pay Floating Swap Agreements”) for a total notional amount of $ 200.0 million that were designated as cash flow hedges. These derivatives hedge the variable cash flows of specifically identified available-for-sale securities, cash and loans. The Pay Floating Swap Agreements were determined to be highly effective during the periods presented and therefore no amount of ineffectiveness has been included in net income. The Pay Floating Swap Agreements pay a coupon rate equal to SOFR while receiving a fixed coupon rate of 2.41 %. In March 2023, ChoiceOne terminated all Pay Floating Swap Agreements for a cash payment of $ 4.2 million. The loss will be amortized into interest income over 13 months, which was the remaining period of the swap agreements. In the second quarter of 2022, ChoiceOne entered into one forward starting pay-fixed/receive-floating interest rate swap (the “Pay Fixed Swap Agreement”) for a notional amount of $ 200.0 million that was designated as a cash flow hedge. This derivative hedges the risk of variability in cash flows attributable to forecasted payments on future deposits or floating rate borrowings indexed to the SOFR Rate. The Pay Fixed Swap Agreement is two years forward starting with an eight-year term set to expire in 2032. The Pay Fixed Swap Agreements will pay a fixed coupon rate of 2.75 % while receiving the SOFR Rate. In the fourth quarter of 2022, ChoiceOne entered into four pay-fixed/receive-floating interest rate swaps, with payments starting in April 2024, for a total notional amount of $ 201.0 million that were designated as fair value hedges. These derivatives hedge the risk of changes in fair value of certain available for sale securities for changes in the SOFR benchmark interest rate component of the fixed rate bonds. All four of these hedges were effective immediately on December 22, 2022. Of the total notional value, $ 101.9 million has a ten-year term set to expire in 2032, with the benchmark SOFR interest rate risk component of the fixed rate bonds equal to 3.390 %. Of the total notional value, $ 50.0 million has a nine-year term set to expire in 2031, with the benchmark SOFR interest rate risk component of the fixed rate bonds equal to 3.4015 %. The remaining notional value of $ 49.1 million has a nine-year term set to expire in 2031, with the benchmark SOFR interest rate risk component of the fixed rate bond equal to 3.4030 %. ChoiceOne adopted ASC2022-01, as of December 20, 2022, to use the portfolio layer method. The fair value basis adjustment associated with available-for-sale fixed rate bonds initially results in an adjustment to AOCI. For available-for-sale securities subject to fair value hedge accounting, the changes in the fair value of the fixed rate bonds related to the hedged risk (the benchmark interest rate component and the partial term) are then reclassed from AOCI to current earnings offsetting the fair value measurement change of the interest rate swap, which is also recorded in current earnings. Net cash settlements are received/paid semi-annually, with the first starting in March 2023, and will be included in interest income. Net cash settlements received on these four pay-fixed/receive-floating swaps were $ 798,000 and $ 1.4 million for the three and six months ended June 30, 2023, which were included in interest income. The table below presents the fair value of derivative financial instruments as well as the classification within the consolidated statements of financial condition: June 30, 2023 December 31, 2022 (Dollars in thousands) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest rate contracts Other Assets $ 11,177 Other Assets $ 9,204 Interest rate contracts Other Liabilities $ — Other Liabilities $ 5,823 The table below presents the effect of fair value and cash flow hedge accounting on the consolidated statements of operations for the periods presented: Location and Amount of Gain or (Loss) Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three months ended June 30, 2023 Three months ended June 30, 2022 Six months ended June 30, 2023 Six months ended June 30, 2022 Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded $ ( 137 ) $ - $ 422 $ ( 155 ) $ ( 504 ) $ - $ 422 $ ( 155 ) Gain or (loss) on fair value hedging relationships: Interest rate contracts: Hedged items $ ( 6,753 ) $ - $ ( 71 ) $ - $ ( 731 ) $ - $ - $ - Derivatives designated as hedging instruments $ 6,705 $ - $ 71 $ - $ 745 $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ ( 153 ) $ - $ - $ - $ ( 153 ) $ - Gain or (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ ( 887 ) $ - $ - $ - $ ( 1,043 ) $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ - $ ( 155 ) $ - $ - $ - $ ( 155 ) The table below presents the cumulative basis adjustments on hedged items designated as fair value hedges and the related amortized cost of those items as of the periods presented: June 30, 2023 Cumulative amount of Fair Value Hedging Adjustment Line Item in the Statement of included in the carrying Financial Position in which the Amortized cost of the amount of the Hedged Hedged Item is included Hedged Assets/(Liabilities) Assets/(Liabilities) Securities available for sale $ 224,399 $ 2,662

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. ("ChoiceOne"), its wholly-owned subsidiary, ChoiceOne Bank, and ChoiceOne Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. Intercompany transactions and balances have been eliminated in consolidation. ChoiceOne owns all of the common securities of Community Shores Capital Trust I (the “Capital Trust”). Under U.S. generally accepted accounting principles ("GAAP"), the Capital Trust is not consolidated because it is a variable interest entity and ChoiceOne is not the primary beneficiary. The accompanying unaudited consolidated financial statements and notes thereto reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of such financial statements. Operating results for the six months ended June 30, 2023 , are not necessarily indicative of the results that may be expected for the year ending December 31, 2023 . The accompanying consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10-K for the year ended December 31, 2022 .
Use of Estimates	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, ChoiceOne’s management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided. These estimates and assumptions are subject to many risks and uncertainties, and actual results may differ from these estimates. Estimates associated with the allowance for credit losses and the unrealized gains and losses on securities available for sale and held to maturity are particularly susceptible to change.
Investment Securities	Investment Securities Investment securities for which ChoiceOne has the intent and ability to hold to maturity are classified as held to maturity and are carried at amortized cost. Investment securities classified as available for sale are reported at fair value with unrealized gains and losses, net of income taxes, as a separate component of other comprehensive income. ChoiceOne determines the appropriate classification of investment securities at the time of purchase and reassesses the classification at each reporting date. Additions to securities held to maturity consist mostly of local issue municipals.
Goodwill	Goodwill Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of the acquired tangible assets and liabilities and identifiable intangible assets. Goodwill and intangible assets acquired in a purchase or business combination and determined to have an indefinite useful life are not amortized but tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed.
Core Deposit Intangible	Core Deposit Intangible Core deposit intangible represents the value of the acquired customer core deposit bases and is included as an asset on the consolidated balance sheets. The core deposit intangible has an estimated finite life, is amortized on an accelerated basis over a 120 month period and is subject to periodic impairment evaluation.
Stock Transactions	Stock Transactions A total of 3,477 shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $ 88,000 under the terms of the Directors’ Stock Purchase Plan in the second quarter of 2023 . A total of 3,266 shares for a cash price of $ 64,000 were issued under the Employee Stock Purchase Plan in the second quarter of 2023 . ChoiceOne's common stock repurchase program announced in April 2021 and amended in 2022, authorizes repurchases of up to 375,388 shares, representing 5 % of the total outstanding shares of common stock as of the date the program was adopted. No shares were repurchased under this program in the second quarter of 2023 .
Reclassifications	Reclassifications Certain amounts presented in prior periods have been reclassified to conform to the current presentation.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Allowance for Credit Losses ("ACL") In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU (as subsequently amended by ASU 2018-19) significantly changed how entities measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard replaced the current “incurred loss” approach with an “expected loss” model. The new model, referred to as the CECL model, applies to financial assets subject to credit losses and measured at amortized cost, and certain off-balance sheet credit exposures. The standard also expands the disclosure requirements regarding an entity’s assumptions, models, and methods for estimating the ACL. In addition, entities need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. A reasonable and supportable economic forecast is a key component of the CECL methodology. ChoiceOne adopted CECL effective January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under CECL while prior period amounts continue to be reported in accordance with the incurred loss accounting standards. The transition adjustment of the CECL adoption included an increase in the ACL of $ 7.2 million, which included a $ 5.5 million decrease to the retained earnings account to reflect the cumulative effect of adopting CECL on our Consolidated Balance Sheet, with the $ 1.5 million tax impact portion being recorded as part of the deferred tax asset in other assets on our Consolidated Balance Sheet. The transition adjustment of the CECL adoption included an additional ACL on unfunded commitments of $ 3.3 million, which included a $ 2.6 million decrease to the retained earnings account to reflect the cumulative effect of adopting CECL on our Consolidated Balance Sheet, with the $ 688,000 tax impact portion being recorded as part of the deferred tax asset in other assets on our Consolidated Balance Sheet. The ACL is a valuation allowance for expected credit losses. The ACL is increased by the provision for credit losses and decreased by loans charged off less any recoveries of charged off loans. As ChoiceOne has had very limited loss experience since 2011, management elected to utilize benchmark peer loss history data to estimate historical loss rates. ChoiceOne worked with a third party advisory firm to identify an appropriate peer group for each loan cohort which shared similar characteristics. Management estimates the ACL required based on the selected peer group loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, a reasonable and supportable economic forecast, and other factors. Allocations of the ACL may be made for specific loans, but the entire ACL is available for any loan that, in management’s judgment, should be charged off. Loan losses are charged against the ACL when management believes that collection of a loan balance is not possible. The ACL consists of general and specific components. The general component covers loans collectively evaluated for credit losses and is based on peer historical loss experience adjusted for current and forecasted factors. Management's adjustment for current and forecasted factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, the experience and ability of lending staff, and a reasonable and supportable economic forecast described further below. The discounted cash flow methodology is utilized for all loan pools. This methodology is supported by our CECL software provider and allows management to automatically calculate contractual life by factoring in all cash flows and adjusting them for behavioral and credit-related aspects. Reasonable and supportable economic forecasts have to be incorporated in determining expected credit losses. The forecast period represents the time frame from the current period end through the point in time that we can reasonably forecast and support entity and environmental factors that are expected to impact the performance of our loan portfolio. Ideally, the economic forecast period would encompass the contractual terms of all loans; however, the ability to produce a forecast that is considered reasonable and supportable becomes more difficult or may not be possible in later periods. Subsequent to the end of the forecast period, we revert to historical loan data based on an ongoing evaluation of each economic forecast in relation to then current economic conditions as well as any developing loan loss activity and resulting historical data. As of June 30, 2023, we used a one-year reasonable and supportable economic forecast period, with a two year straight-line reversion period. We are not required to develop and use our own economic forecast model, and elected to utilize economic forecasts from third-party providers that analyze and develop forecasts of the economy for the entire United States at least quarterly. Other inputs to the calculation are also updated or reviewed quarterly. Prepayment speeds are updated on a one quarter lag based on the asset liability model from the previous quarter. This model is performed at the loan level by a third party. Curtailment is updated quarterly within the ACL model based on our peer group average. The reversion period is reviewed by management quarterly with consideration of the current economic climate. Prepayment speeds and curtailment were updated during the second quarter of 2023; however, the effect was insignificant. We are also required to consider expected credit losses associated with loan commitments over the contractual period in which we are exposed to credit risk on the underlying commitments unless the obligation is unconditionally cancellable by us. Any allowance for off-balance sheet credit exposures is reported as an other liability on our Consolidated Balance Sheet and is increased or decreased via the provision for credit losses account on our 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 aggregate reserve rates calculated for the funded portion of loans at the portfolio level applied to the amount of commitments expected to be funded. Securities Available for Sale - For securities AFS in an unrealized loss position, management determines whether they intend to sell or if it is more likely than not that ChoiceOne will be required to sell the security before recovery of the amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income with an allowance being established under CECL. For securities AFS with unrealized losses not meeting these criteria, management evaluates whether any decline in fair value is due to credit loss factors. In making this assessment, management considers any changes to the rating of the security by rating agencies and adverse conditions specifically related to the issuer of the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses (“ACL”) is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL under ASC 326-30 are recorded as provisions for (or reversal of) credit loss expense. Losses are charged against the allowance when the collectability of a debt security AFS is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income, net of income taxes. At June 30, 2023 and at adoption of CECL on January 1, 2023, there was no ACL related to debt securities AFS. Accrued interest receivable on debt securities was excluded from the estimate of credit losses. Securities Held to Maturity - Since the adoption of CECL, ChoiceOne measures credit losses on HTM securities on a collective basis by major security type with each type sharing similar risk characteristics, and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The ACL on securities HTM is a contra asset valuation account that is deducted from the carrying amount of HTM securities to present the net amount expected to be collected. HTM securities are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in ChoiceOne’s Consolidated Statements of Income in the provision for credit losses. Accrued interest receivable on HTM securities is excluded from the estimate of credit losses. With regard to US Treasury securities, these have an explicit government guarantee; therefore, no ACL is recorded for these securities. With regard to obligations of states and political subdivisions and other HTM securities, management considers (1) issuer bond ratings, (2) historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. At June 30, 2023, the ACL related to securities HTM is insignificant. Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. ChoiceOne has determined that any loans which have been placed on non-performing status, loans with a risk rating of 6 or higher, and loans past due more than 60 days will be assessed individually for evaluation. Management's judgment will be used to determine if the loan should be migrated back to pool on an individual basis. Individual analysis will establish a specific reserve for loans in scope. Specific reserves on non-performing loans are typically based on management’s best estimate of the fair value of collateral securing these loans, adjusted for selling costs as appropriate or based on the present value of the expected cash flows from that loan. Troubled Loan Modifications FASB also issued ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This standard eliminated the previous accounting guidance for troubled debt restructurings and added additional disclosure requirements for gross chargeoffs by year of origination. It also prescribes guidance for reporting modifications of loans to borrowers experiencing financial difficulty. Investment in Equity Method and Joint Ventures In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Venture (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. The amendments in this ASU permit reporting entities to account for the tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method. This update will be effective for financial statements issued for fiscal years and interim periods beginning after December 15, 2023. Early adoption is permitted. ChoiceOne is currently evaluating the impact of this standard on the consolidated financial statements.
Allowance for Credit Losses ("ACL")	Allowance for Credit Losses ("ACL") In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU (as subsequently amended by ASU 2018-19) significantly changed how entities measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard replaced the current “incurred loss” approach with an “expected loss” model. The new model, referred to as the CECL model, applies to financial assets subject to credit losses and measured at amortized cost, and certain off-balance sheet credit exposures. The standard also expands the disclosure requirements regarding an entity’s assumptions, models, and methods for estimating the ACL. In addition, entities need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. A reasonable and supportable economic forecast is a key component of the CECL methodology. ChoiceOne adopted CECL effective January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under CECL while prior period amounts continue to be reported in accordance with the incurred loss accounting standards. The transition adjustment of the CECL adoption included an increase in the ACL of $ 7.2 million, which included a $ 5.5 million decrease to the retained earnings account to reflect the cumulative effect of adopting CECL on our Consolidated Balance Sheet, with the $ 1.5 million tax impact portion being recorded as part of the deferred tax asset in other assets on our Consolidated Balance Sheet. The transition adjustment of the CECL adoption included an additional ACL on unfunded commitments of $ 3.3 million, which included a $ 2.6 million decrease to the retained earnings account to reflect the cumulative effect of adopting CECL on our Consolidated Balance Sheet, with the $ 688,000 tax impact portion being recorded as part of the deferred tax asset in other assets on our Consolidated Balance Sheet. The ACL is a valuation allowance for expected credit losses. The ACL is increased by the provision for credit losses and decreased by loans charged off less any recoveries of charged off loans. As ChoiceOne has had very limited loss experience since 2011, management elected to utilize benchmark peer loss history data to estimate historical loss rates. ChoiceOne worked with a third party advisory firm to identify an appropriate peer group for each loan cohort which shared similar characteristics. Management estimates the ACL required based on the selected peer group loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, a reasonable and supportable economic forecast, and other factors. Allocations of the ACL may be made for specific loans, but the entire ACL is available for any loan that, in management’s judgment, should be charged off. Loan losses are charged against the ACL when management believes that collection of a loan balance is not possible. The ACL consists of general and specific components. The general component covers loans collectively evaluated for credit losses and is based on peer historical loss experience adjusted for current and forecasted factors. Management's adjustment for current and forecasted factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, the experience and ability of lending staff, and a reasonable and supportable economic forecast described further below. The discounted cash flow methodology is utilized for all loan pools. This methodology is supported by our CECL software provider and allows management to automatically calculate contractual life by factoring in all cash flows and adjusting them for behavioral and credit-related aspects. Reasonable and supportable economic forecasts have to be incorporated in determining expected credit losses. The forecast period represents the time frame from the current period end through the point in time that we can reasonably forecast and support entity and environmental factors that are expected to impact the performance of our loan portfolio. Ideally, the economic forecast period would encompass the contractual terms of all loans; however, the ability to produce a forecast that is considered reasonable and supportable becomes more difficult or may not be possible in later periods. Subsequent to the end of the forecast period, we revert to historical loan data based on an ongoing evaluation of each economic forecast in relation to then current economic conditions as well as any developing loan loss activity and resulting historical data. As of June 30, 2023, we used a one-year reasonable and supportable economic forecast period, with a two year straight-line reversion period. We are not required to develop and use our own economic forecast model, and elected to utilize economic forecasts from third-party providers that analyze and develop forecasts of the economy for the entire United States at least quarterly. Other inputs to the calculation are also updated or reviewed quarterly. Prepayment speeds are updated on a one quarter lag based on the asset liability model from the previous quarter. This model is performed at the loan level by a third party. Curtailment is updated quarterly within the ACL model based on our peer group average. The reversion period is reviewed by management quarterly with consideration of the current economic climate. Prepayment speeds and curtailment were updated during the second quarter of 2023; however, the effect was insignificant. We are also required to consider expected credit losses associated with loan commitments over the contractual period in which we are exposed to credit risk on the underlying commitments unless the obligation is unconditionally cancellable by us. Any allowance for off-balance sheet credit exposures is reported as an other liability on our Consolidated Balance Sheet and is increased or decreased via the provision for credit losses account on our 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 aggregate reserve rates calculated for the funded portion of loans at the portfolio level applied to the amount of commitments expected to be funded. Securities Available for Sale - For securities AFS in an unrealized loss position, management determines whether they intend to sell or if it is more likely than not that ChoiceOne will be required to sell the security before recovery of the amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income with an allowance being established under CECL. For securities AFS with unrealized losses not meeting these criteria, management evaluates whether any decline in fair value is due to credit loss factors. In making this assessment, management considers any changes to the rating of the security by rating agencies and adverse conditions specifically related to the issuer of the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses (“ACL”) is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL under ASC 326-30 are recorded as provisions for (or reversal of) credit loss expense. Losses are charged against the allowance when the collectability of a debt security AFS is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income, net of income taxes. At June 30, 2023 and at adoption of CECL on January 1, 2023, there was no ACL related to debt securities AFS. Accrued interest receivable on debt securities was excluded from the estimate of credit losses. Securities Held to Maturity - Since the adoption of CECL, ChoiceOne measures credit losses on HTM securities on a collective basis by major security type with each type sharing similar risk characteristics, and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The ACL on securities HTM is a contra asset valuation account that is deducted from the carrying amount of HTM securities to present the net amount expected to be collected. HTM securities are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in ChoiceOne’s Consolidated Statements of Income in the provision for credit losses. Accrued interest receivable on HTM securities is excluded from the estimate of credit losses. With regard to US Treasury securities, these have an explicit government guarantee; therefore, no ACL is recorded for these securities. With regard to obligations of states and political subdivisions and other HTM securities, management considers (1) issuer bond ratings, (2) historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. At June 30, 2023, the ACL related to securities HTM is insignificant. Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. ChoiceOne has determined that any loans which have been placed on non-performing status, loans with a risk rating of 6 or higher, and loans past due more than 60 days will be assessed individually for evaluation. Management's judgment will be used to determine if the loan should be migrated back to pool on an individual basis. Individual analysis will establish a specific reserve for loans in scope. Specific reserves on non-performing loans are typically based on management’s best estimate of the fair value of collateral securing these loans, adjusted for selling costs as appropriate or based on the present value of the expected cash flows from that loan. Troubled Loan Modifications FASB also issued ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This standard eliminated the previous accounting guidance for troubled debt restructurings and added additional disclosure requirements for gross chargeoffs by year of origination. It also prescribes guidance for reporting modifications of loans to borrowers experiencing financial difficulty.
Investment in Equity Method and Joint Ventures	Investment in Equity Method and Joint Ventures In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Venture (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. The amendments in this ASU permit reporting entities to account for the tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method. This update will be effective for financial statements issued for fiscal years and interim periods beginning after December 15, 2023. Early adoption is permitted. ChoiceOne is currently evaluating the impact of this standard on the consolidated financial statements.

Securities (Tables)

Securities (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Schedule of Gross Unrealized Gains and (Losses)	The fair value of equity securities and the related gross unrealized gains and (losses) recognized in noninterest income were as follows: June 30, 2023 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 9,037 $ 201 $ ( 939 ) $ 8,299 December 31, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 8,982 $ 305 $ ( 721 ) $ 8,566
Schedule of Gross Unrealized Gains and Losses on Investment Securities Available for Sale Recognized in Accumulated Other Comprehensive Income (loss)	The following tables present the amortized cost and fair value of securities available for sale and the gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and the amortized cost and fair value of securities held to maturity and the related gross unrealized gains and losses: June 30, 2023 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Treasury notes and bonds $ 90,579 $ - $ ( 12,184 ) $ 78,395 State and municipal 271,940 - ( 39,143 ) 232,797 Mortgage-backed 225,413 - ( 27,764 ) 197,649 Corporate 759 - ( 54 ) 705 Asset-backed securities 12,144 - ( 488 ) 11,656 Total $ 600,835 $ - $ ( 79,633 ) $ 521,202 Held to Maturity: U.S. Government and federal agency $ 2,969 $ - $ ( 384 ) $ 2,585 State and municipal 197,746 9 ( 34,551 ) 163,204 Mortgage-backed 199,093 - ( 30,552 ) 168,541 Corporate 19,998 17 ( 3,204 ) 16,811 Asset-backed securities 743 - ( 59 ) 684 Total $ 420,549 $ 26 $ ( 68,750 ) $ 351,825 December 31, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Treasury notes and bonds $ 90,810 $ - $ ( 12,606 ) $ 78,204 State and municipal 277,489 - ( 47,551 ) 229,938 Mortgage-backed 236,703 - ( 28,140 ) 208,563 Corporate 757 - ( 46 ) 711 Asset-backed securities 13,031 - ( 698 ) 12,333 Total $ 618,790 $ - $ ( 89,041 ) $ 529,749 Held to Maturity: U.S. Government and federal agency $ 2,966 $ - $ ( 421 ) $ 2,545 State and municipal 201,890 1 ( 39,355 ) 162,536 Mortgage-backed 200,473 - ( 29,868 ) 170,605 Corporate 19,603 - ( 2,285 ) 17,318 Asset-backed securities 974 - ( 77 ) 897 Total $ 425,906 $ 1 $ ( 72,006 ) $ 353,901
Schedule of Available for Sale Securities with Unrealize Losses	with unrealized losses as of June 30, 2023 and December 31, 2022, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Value Losses Value Losses Value Losses U.S. Treasury notes and bonds $ - $ - $ 78,395 $ 12,184 $ 78,395 $ 12,184 State and municipal 1,311 31 231,235 39,112 232,546 39,143 Mortgage-backed 21,083 1,502 176,566 26,262 197,649 27,764 Corporate - - 705 54 705 54 Asset-backed securities - - 11,656 488 11,656 488 Total temporarily impaired $ 22,394 $ 1,533 $ 498,557 $ 78,100 $ 520,951 $ 79,633 December 31, 2022 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Value Losses Value Losses Value Losses U.S. Treasury notes and bonds $ - $ - $ 78,204 $ 12,606 $ 78,204 $ 12,606 State and municipal 89,158 12,612 140,390 34,939 229,548 47,551 Mortgage-backed 63,249 3,093 144,318 25,047 207,567 28,140 Corporate 711 46 - - 711 46 Asset-backed securities - - 12,333 698 12,333 698 Total temporarily impaired $ 153,118 $ 15,751 $ 375,245 $ 73,290 $ 528,363 $ 89,041
Schedule of Held to Maturity Securities with Unrealize Losses	Held to maturity securities with unrealized losses as of June 30, 2023 and December 31, 2022, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Held to Maturity: Value Losses Value Losses Value Losses U.S. Government and federal agency $ - $ - $ 2,585 $ 384 $ 2,585 $ 384 State and municipal 768 4 162,252 34,547 163,020 34,551 Mortgage-backed 404 34 168,137 30,518 168,541 30,552 Corporate - - 15,159 3,204 15,159 3,204 Asset-backed securities - - 684 59 684 59 Total temporarily impaired $ 1,172 $ 38 $ 348,817 $ 68,712 $ 349,989 $ 68,750 December 31, 2022 Less than 12 months More than 12 months Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Held to Maturity: Value Losses Value Losses Value Losses U.S. Government and federal agency $ - $ - $ 2,545 $ 421 $ 2,545 $ 421 State and municipal 13,457 1,899 149,016 37,456 162,473 39,355 Mortgage-backed 25,582 822 145,024 29,046 170,606 29,868 Corporate 5,296 603 10,771 1,682 16,067 2,285 Asset-backed securities - - 897 77 897 77 Total temporarily impaired $ 44,335 $ 3,324 $ 308,253 $ 68,682 $ 352,588 $ 72,006
Schedule of Maturities of Securities	Presented below is a schedule of maturities of securities as of June 30, 2023. Available for sale securities are reported at fair value and held to maturity securities are reported at amortized cost. Callable securities in the money are presumed called and matured at the callable date. Available for Sale Securities maturing within: Fair Value Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2023 U.S. Government and federal agency $ - $ - $ - $ - $ - U.S. Treasury notes and bonds - 40,530 37,865 - 78,395 State and municipal 2,717 7,031 86,525 136,524 232,797 Corporate 504 - 201 — 705 Asset-backed securities — 8,473 3,183 — 11,656 Total debt securities 3,221 56,034 127,774 136,524 323,553 Mortgage-backed securities 9,856 71,075 95,439 21,279 197,649 Total Available for Sale $ 13,077 $ 127,109 $ 223,213 $ 157,803 $ 521,202 Held to Maturity Securities maturing within: Amortized Cost Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2023 U.S. Government and federal agency $ — $ — $ 2,969 $ — $ 2,969 State and municipal 1,633 9,469 93,041 93,603 197,746 Corporate — - 19,998 - 19,998 Asset-backed securities — 743 — — 743 Total debt securities 1,633 10,212 116,008 93,603 221,456 Mortgage-backed securities 18,743 34,838 145,512 — 199,093 Total Held to Maturity $ 20,376 $ 45,050 $ 261,520 $ 93,603 $ 420,549
Schedule of Unrealized Gains and Losses on Equity Securities	Following is information regarding unrealized gains and losses on equity securities for the three and six months ended June 30, 2023 and 2022: Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Net gains and (losses) recognized during the period $ ( 385 ) $ ( 327 ) $ ( 322 ) $ ( 683 ) Less: Net gains and (losses) recognized during the period on securities sold — — — — Unrealized gains and (losses) recognized during the reporting period on securities still held at the reporting date $ ( 385 ) $ ( 327 ) $ ( 322 ) $ ( 683 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loans by Type as Percentage of Portfolio	Loans by type as a percentage of the portfolio were as follows: June 30, 2023 December 31, 2022 (Dollars in thousands) Balance % Balance % Percent Increase (Decrease) Agricultural $ 40,684 3.22 % 64,159 5.39 % ( 36.59 ) % Commercial and Industrial 224,191 17.73 % 210,210 17.67 % 6.65 % Commercial Real Estate 657,549 52.01 % 630,953 53.03 % 4.22 % Consumer 38,614 3.05 % 39,808 3.35 % ( 3.00 ) % Construction Real Estate 16,734 1.32 % 14,736 1.24 % 13.56 % Residential Real Estate 247,618 19.59 % 229,916 19.32 % 7.70 % Loans to Other Financial Institutions 38,838 3.07 % - 0.00 % 100.00 % Gross Loans $ 1,264,228 $ 1,189,782 Allowance for credit losses 14,582 1.15 % 7,619 0.64 % Net loans $ 1,249,646 $ 1,182,163
Allowance for Credit Losses and Balances in Loan Portfolio	Activity in the allowance for credit losses and balances in the loan portfolio were as follows: Commercial Loans to Other (Dollars in thousands) and Commercial Construction Residential Financial Agricultural Industrial Consumer Real Estate Real Estate Real Estate Institutions Unallocated Total Allowance for Credit Losses Three Months Ended June 30, 2023 Beginning balance $ 136 $ 3,020 $ 913 $ 7,837 $ 72 $ 3,087 $ — $ — $ 15,065 Charge-offs — — ( 131 ) — — — — — ( 131 ) Recoveries — 2 59 — — 2 — — 63 Provision ( 58 ) ( 126 ) 44 ( 600 ) ( 2 ) 287 40 — ( 415 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ — $ — $ 14,582 Allowance for Credit Losses Six Months Ended June 30, 2023 Beginning balance $ 144 $ 1,361 $ 310 $ 4,822 $ 63 $ 906 $ — $ 13 $ 7,619 Cumulative effect of change in accounting principle 14 1,587 541 3,006 20 2,010 — ( 13 ) 7,165 Charge-offs — — ( 271 ) — — — — — ( 271 ) Recoveries — 29 129 13 — 5 — — 176 Provision ( 80 ) ( 81 ) 176 ( 604 ) ( 13 ) 455 40 — ( 106 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ 40 $ — $ 14,582 Individually evaluated for credit loss $ 1 $ 34 $ — $ 1 $ — $ 36 $ — $ — $ 72 Collectively evaluated for credit loss $ 77 $ 2,862 $ 885 $ 7,236 $ 70 $ 3,340 $ 40 $ — $ 14,510 Loans June 30, 2023 Individually evaluated for credit loss $ 17 $ 318 $ — $ 32 $ — $ 1,756 $ — $ 2,123 Collectively evaluated for credit loss 40,667 223,873 38,614 657,517 16,734 245,862 38,838 1,262,105 Ending balance $ 40,684 $ 224,191 $ 38,614 $ 657,549 $ 16,734 $ 247,618 $ 38,838 $ 1,264,228 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses Three Months Ended June 30, 2022 Beginning balance $ 387 $ 1,752 $ 304 $ 3,690 $ 37 $ 589 $ 842 $ 7,601 Charge-offs - ( 100 ) ( 144 ) — - — - ( 244 ) Recoveries - 2 55 1 - 1 - 59 Provision ( 255 ) ( 41 ) 94 533 8 101 ( 440 ) — Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Allowance for Loan Losses Six Months Ended June 30, 2022 Beginning balance $ 448 $ 1,454 $ 290 $ 3,705 $ 110 $ 671 $ 1,010 $ 7,688 Charge-offs ( 131 ) ( 255 ) - - — - ( 386 ) Recoveries 4 106 2 - 2 - 114 Provision ( 316 ) 286 168 517 ( 65 ) 18 ( 608 ) - Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Individually evaluated for impairment $ 1 $ 52 $ 1 $ 7 $ — $ 154 $ — $ 215 Collectively evaluated for impairment $ 131 $ 1,561 $ 308 $ 4,217 $ 45 $ 537 $ 402 $ 7,201 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses December 31, 2022 Individually evaluated for impairment $ 2 $ 14 $ 1 $ 5 $ — $ 131 $ — $ 153 Collectively evaluated for impairment $ 142 $ 1,347 $ 309 $ 4,817 $ 63 $ 775 $ 13 $ 7,466 Loans December 31, 2022 Individually evaluated for impairment $ 23 $ 177 $ 7 $ 165 $ — $ 2,474 $ 2,846 Collectively evaluated for impairment 64,136 206,074 39,793 622,131 14,736 225,792 1,172,662 Acquired with deteriorated credit quality — 3,959 8 8,657 — 1,650 14,274 Ending balance $ 64,159 $ 210,210 $ 39,808 $ 630,953 $ 14,736 $ 229,916 $ 1,189,782
Schedule of Amortized Cost Basis of Loans	The following table reflects the amortized cost basis of loans as of June 30, 2023 based on year of origination (dollars in thousands): Commercial: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Total Agricultural Pass $ 1,168 $ 4,940 $ 3,197 $ 1,827 $ 7,427 $ 17,414 $ 35,973 $ 4,455 $ 40,428 Special mention - - - - 182 74 256 - 256 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 1,168 $ 4,940 $ 3,197 $ 1,827 $ 7,609 $ 17,488 $ 36,229 $ 4,455 $ 40,684 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial and Industrial Pass $ 19,124 $ 45,260 $ 26,555 $ 12,437 $ 14,795 $ 14,162 $ 132,333 $ 91,514 $ 223,847 Special mention - - 34 113 87 97 331 9 340 Substandard - - - - - 4 4 - 4 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 19,124 $ 45,260 $ 26,589 $ 12,550 $ 14,882 $ 14,263 $ 132,668 $ 91,523 $ 224,191 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial Real Estate Pass $ 29,461 $ 137,786 $ 110,926 $ 74,413 $ 46,365 $ 150,104 $ 549,055 $ 107,383 $ 656,438 Special mention - - - - - 586 586 - 586 Substandard - - - - - 525 525 - 525 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 29,461 $ 137,786 $ 110,926 $ 74,413 $ 46,365 $ 151,215 $ 550,166 $ 107,383 $ 657,549 Retail: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Total Consumer Performing $ 5,938 $ 16,228 $ 8,648 $ 3,820 $ 1,764 $ 1,682 $ 38,080 $ 534 $ 38,614 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 5,938 $ 16,228 $ 8,648 $ 3,820 $ 1,764 $ 1,682 $ 38,080 $ 534 $ 38,614 Current year-to-date gross write-offs $ - $ 12 $ 9 $ 28 $ - $ 1 $ 50 $ - $ 50 Construction real estate Performing $ 1,313 $ 1,770 $ 565 $ - $ - $ - $ 3,648 $ 13,086 $ 16,734 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 1,313 $ 1,770 $ 565 $ - $ - $ - $ 3,648 $ 13,086 $ 16,734 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Performing $ 25,538 $ 67,935 $ 30,068 $ 17,783 $ 13,699 $ 43,496 $ 198,519 $ 47,517 $ 246,036 Nonperforming - - - - - - - - - Nonaccrual - 436 347 - - 799 1,582 - 1,582 Total $ 25,538 $ 68,371 $ 30,415 $ 17,783 $ 13,699 $ 44,295 $ 200,101 $ 47,517 $ 247,618
Schedule of Information Regarding Credit Exposure	Corporate Credit Exposure - Credit risk profile by credit worthiness category (Dollars in thousands) Agricultural Commercial and Industrial Commercial Real Estate December 31, December 31, December 31, 2022 2022 2022 Pass $ 63,867 $ 209,700 $ 624,555 Special Mention 289 400 2,048 Substandard 3 110 4,350 Doubtful — - — Loss - - - $ 64,159 $ 210,210 $ 630,953 Consumer Credit Exposure - Credit risk profile based on payment activity (Dollars in thousands) Consumer Construction Real Estate Residential Real Estate December 31, December 31, December 31, 2022 2022 2022 Performing $ 39,808 $ 14,736 $ 228,653 Nonperforming — — — Nonaccrual — — 1,263 $ 39,808 $ 14,736 $ 229,916
Summary of Troubled Loan Modification (TLMs)	The following table provides information on loans that were considered troubled loan modification ("TLMs") that were modified during the three and six months ended June 30, 2023 Three Months Ended June 30, 2023 Term Extension % of Total Class of (Dollars in thousands) Amortized Financing Cost Basis Receivable Commercial and industrial $ 67 0 % Total 67 Six Months Ended June 30, 2023 Term Extension % of Total Class of (Dollars in thousands) Amortized Financing Cost Basis Receivable Commercial and industrial 67 0 % Residential real estate $ 129 0 % Total 196 The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty and class of financing receivable. Three Months Ended June 30, 2023 Term Extension Commercial and industrial Termed out line of Credit Six Months Ended June 30, 2023 Term Extension Commercial and industrial Termed Out Line of Credit Residential real estate Provided twelve month payment plan to catch up past due amount through our standard program. The following table presents the period-end amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty. Three Months Ended June 30, 2023 (Dollars in thousands) Term extension Commercial and industrial 67 Total $ 67 Six Months Ended June 30, 2023 (Dollars in thousands) Term extension Commercial and industrial 67 Residential real estate $ 129 Total $ 196 The following table presents the period-end amortized cost basis of loans that have been modified in the past 12 months to borrowers experiencing financial difficulty by payment status and class of financing receivable. Three Months Ended June 30, 2023 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial 67 — — 67 Total $ 67 $ - $ - $ 67 Six Months Ended June 30, 2023 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial 67 — — 67 Residential real estate — — 129 129 Total $ 67 $ - $ 129 $ 196
Summary of Trouble Debt Restructurings (TDRs)	The following table provides information on loans that were considered troubled debt restructurings ("TDRs") that were modified during the three and six months ended June 30, 2022 . Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Dollars in thousands) Number of Recorded Recorded Number of Recorded Recorded Loans Investment Investment Loans Investment Investment Agricultural — $ — $ — 1 $ 258 $ 258 Commercial and industrial 1 19 19 1 19 19 Total 1 $ 19 $ 19 2 $ 277 $ 277
Nonaccrual Loans by Loan Category	Nonaccrual loans by loan category as of June 30, 2023 were as follows: (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized during the period on nonaccrual loans Interest income recognized during the period on nonaccrual loans Residential real estate $ 676 $ 1,581 $ — $ — Total nonaccrual loans $ 676 $ 1,581 $ — $ — Nonaccrual loans by loan category as of December 31, 2022 were as follows: (Dollars in thousands) Total nonaccrual loans Residential real estate $ 1,263 $ 1,263
Schedule of Loans for Impairment and Interest Recognized on Impaired Loans	The following schedule provides information regarding average balances of loans evaluated for impairment and interest recognized on June 30, 2022: Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance December 31, 2022 With no related allowance recorded Agricultural $ — $ — $ — Commercial and industrial — — — Consumer — — — Construction real estate — — — Commercial real estate — — — Residential real estate 550 595 — Subtotal 550 595 — With an allowance recorded Agricultural 23 27 2 Commercial and industrial 177 177 14 Consumer 7 7 1 Construction real estate — — — Commercial real estate 165 165 5 Residential real estate 1,924 1,954 131 Subtotal 2,296 2,330 153 Total Agricultural 23 27 2 Commercial and industrial 177 177 14 Consumer 7 7 1 Construction real estate — — — Commercial real estate 165 165 5 Residential real estate 2,474 2,549 131 Total $ 2,846 $ 2,925 $ 153 Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance June 30, 2022 With no related allowance recorded Agricultural $ 314 $ 428 $ — Commercial and industrial — — — Consumer — — — Construction real estate — — — Commercial real estate — — — Residential real estate 439 469 — Subtotal 753 897 — With an allowance recorded Agricultural 6 7 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 — Commercial real estate — — 7 Residential real estate 1,613 1,644 154 Subtotal 1,934 1,998 215 Total Agricultural 320 435 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 — Commercial real estate — — 7 Residential real estate 2,052 2,113 154 Total $ 2,687 $ 2,895 $ 215 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ — Commercial and industrial 46 — Consumer — — Construction real estate — — Commercial real estate — — Residential real estate 220 — Subtotal 580 — With an allowance recorded Agricultural 1,117 - Commercial and industrial 211 1 Consumer 20 — Construction real estate — — Commercial real estate 153 2 Residential real estate 1,733 12 Subtotal 3,234 15 Total Agricultural 1,431 — Commercial and industrial 257 1 Consumer 20 — Construction real estate — — Commercial real estate 153 2 Residential real estate 1,953 12 Total $ 3,814 $ 15 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Six Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ — Commercial and industrial 31 — Consumer — — Construction real estate — — Commercial real estate 31 — Residential real estate 201 — Subtotal 577 — With an allowance recorded Agricultural 1,512 — Commercial and industrial 254 2 Consumer 18 — Construction real estate — — Commercial real estate 162 5 Residential real estate 1,831 29 Subtotal 3,777 36 Total Agricultural 1,826 — Commercial and industrial 285 2 Consumer 18 — Construction real estate — — Commercial real estate 193 5 Residential real estate 2,032 29 Total $ 4,354 $ 36
Aging Analysis of Loans by Loan Category	An aging analysis of loans by loan category follows: Loans Loans Loans Loans Past Due 90 Days Past Due Past Due Greater Past (Dollars in thousands) 30 to 59 60 to 89 Than 90 Loans Not Total Due and Days (1) Days (1) Days (1) Total (1) Past Due Loans Accruing June 30, 2023 Agricultural $ — $ — $ — $ — $ 40,684 $ 40,684 $ — Commercial and industrial 61 132 — 193 223,998 224,191 — Consumer 5 — — 5 38,609 38,614 — Commercial real estate 1,059 — — 1,059 656,490 657,549 — Construction real estate — 128 — 128 16,606 16,734 — Residential real estate 224 653 560 1,437 246,181 247,618 Loans to Other Financial Institutions — — — — 38,838 38,838 $ 1,349 $ 913 $ 560 $ 2,822 $ 1,261,406 $ 1,264,228 $ — December 31, 2022 Agricultural $ — $ — $ — $ — $ 64,159 $ 64,159 $ — Commercial and industrial — 171 — 171 210,039 210,210 — Consumer 39 7 — 46 39,762 39,808 — Commercial real estate — — — — 630,953 630,953 — Construction real estate — — — — 14,736 14,736 — Residential real estate 682 — 842 1,524 228,392 229,916 — $ 721 $ 178 $ 842 $ 1,741 $ 1,188,041 $ 1,189,782 $ — (1) Includes nonaccrual loans.
Acquired Loan Portfolio and Acquisition Fair Value Adjustments	The table below presents a roll forward of the accretable yield on the County Bank Corp. acquired loan portfolio for the years ended December 31, 2022 and the six months ended June 30, 2023 (dollars in thousands): (Dollars in thousands) Purchased with credit deterioration Purchased without credit deterioration Acquired Total Balance January 1, 2022 $ 288 $ 1,176 $ 1,464 Transfer from non-accretable to accretable yield 2,192 — 2,192 Accretion January 1, 2022 through December 31, 2022 ( 553 ) ( 98 ) ( 651 ) Balance January 1, 2023 1,927 1,078 3,005 Transfer from non-accretable to accretable yield - Accretion January 1, 2023 through June 30, 2023 ( 269 ) ( 270 ) ( 539 ) Balance, June 30, 2023 $ 1,658 $ 808 $ 2,466 The table below presents a roll forward of the accretable yield on Community Shores Bank Corporation acquired loan portfolio for the years ended December 31, 2022 and the six months ended June 30, 2023 (dollars in thousands): Purchased with credit deterioration Purchased without credit deterioration Acquired Total Balance January 1, 2022 $ 522 $ 197 $ 719 Transfer from non-accretable to accretable yield 1,086 — 1,086 Accretion January 1, 2022 through December 31, 2022 ( 993 ) ( 197 ) ( 1,190 ) Balance January 1, 2023 615 - 615 Transfer from non-accretable to accretable yield 622 622 Accretion January 1, 2023 through June 30, 2023 ( 376 ) ( 376 ) Balance, June 30, 2023 $ 861 $ - $ 861

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Basic Earnings Per Share and Diluted Earnings Per Share	Three Months Ended Six Months Ended (Dollars in thousands, except share data) June 30, June 30, 2023 2022 2023 2022 Basic Net income $ 5,213 $ 5,615 $ 10,846 $ 11,143 Weighted average common shares outstanding 7,529,177 7,499,497 7,524,257 7,497,492 Basic earnings per common shares $ 0.69 $ 0.75 $ 1.44 $ 1.49 Diluted Net income $ 5,213 $ 5,615 $ 10,846 $ 11,143 Weighted average common shares outstanding 7,529,177 7,499,497 7,524,257 7,497,492 Plus dilutive stock options and restricted stock units 22,720 11,027 28,335 13,766 Weighted average common shares outstanding and potentially dilutive shares 7,551,897 7,510,524 7,552,592 7,511,258 Diluted earnings per common share $ 0.69 $ 0.75 $ 1.44 $ 1.49 There were 15,000 stock options and 5,125 performance awards that were considered anti-dilutive to earnings per share for the three months ended June 30, 2023. There were 15,000 stock options and 5,125 performance awards that were considered anti-dilutive to earnings per share for the six months ended June 30, 2023. There were 15,000 stock options, 28,660 restricted stock units, and 6,396 performance awards that were considered anti-dilutive to earnings per share for the three months ended June 30,2022. There were 15,000 stock options, 28,660 restricted stock units, and 6,396 performance awards that were considered anti-dilutive for the six months ended June 30, 2022.

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2023
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]
Summary of Financial Instruments	Financial instruments as of the dates indicated were as follows: Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable (Dollars in thousands) Carrying Estimated Assets Inputs Inputs Amount Fair Value (Level 1) (Level 2) (Level 3) June 30, 2023 Assets Cash and cash equivalents $ 76,810 $ 76,810 $ 76,810 $ - $ - Equity securities at fair value 8,299 8,299 5,599 - 2,700 Securities available for sale 521,202 521,202 78,395 442,807 - Securities held to maturity 420,549 351,825 - 337,944 13,881 Federal Home Loan Bank and Federal Reserve Bank stock 13,431 13,431 - 13,431 - Loans held for sale 8,924 9,192 - 9,192 - Loans to other financial institutions 38,838 38,838 - 38,838 - Loans, net 1,249,646 1,195,843 - - 1,195,843 Accrued interest receivable 8,650 8,650 - 8,650 - Interest rate lock commitments 126 126 - 126 - Mortgage loan servicing rights 4,030 5,769 - 5,769 - Interest rate derivative contracts 11,177 11,177 - 11,177 - Liabilities Noninterest-bearing deposits 544,925 544,925 544,925 - - Interest-bearing deposits 1,490,093 1,486,941 - 1,486,941 - Brokered deposits 51,370 51,292 - 51,292 - Borrowings 160,000 159,122 - 159,122 - Subordinated debentures 35,385 30,613 - 30,613 - Accrued interest payable 1,952 1,952 - 1,952 - Interest rate derivative contracts - - - - - December 31, 2022 Assets Cash and cash equivalents $ 43,943 $ 43,943 $ 43,943 $ - $ - Equity securities at fair value 8,566 8,566 6,024 - 2,542 Securities available for sale 529,749 529,749 78,204 451,545 - Securities held to maturity 425,906 353,901 - 338,583 15,318 Federal Home Loan Bank and Federal Reserve Bank stock 8,581 8,581 - 8,581 - Loans held for sale 4,834 4,979 - 4,979 - Loans to other financial institutions - - - - - Loans, net 1,182,163 1,123,198 - - 1,123,198 Accrued interest receivable 8,949 8,949 - 8,949 - Interest rate lock commitments 28 28 - 28 - Mortgage loan servicing rights 4,322 5,855 - 5,855 - Interest rate derivative contracts 9,204 9,204 - 9,204 - Liabilities Noninterest-bearing deposits 599,579 599,579 599,579 - - Interest-bearing deposits 1,518,424 1,514,294 - 1,514,294 - Borrowings 50,000 50,000 - 50,000 - Subordinated debentures 35,262 30,304 - 30,304 - Accrued interest payable 610 610 - 610 - Interest rate derivative contracts 5,823 5,823 - 5,823 -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value	Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable Balance (Dollars in thousands) Assets Inputs Inputs at Date (Level 1) (Level 2) (Level 3) Indicated Equity Securities Held at Fair Value - June 30, 2023 Equity securities $ 5,599 $ - $ 2,700 $ 8,299 Investment Securities, Available for Sale - June 30, 2023 U.S. Treasury notes and bonds $ 78,395 $ - $ - $ 78,395 State and municipal - 232,797 - 232,797 Mortgage-backed - 197,649 - 197,649 Corporate - 705 - 705 Asset-backed securities - 11,656 - 11,656 Total $ 78,395 $ 442,807 $ - $ 521,202 Derivative Instruments - June 30, 2023 Interest rate derivative contracts - assets $ - $ 11,177 $ - $ 11,177 Interest rate derivative contracts - liabilities $ - $ - $ - $ - Equity Securities Held at Fair Value - December 31, 2022 Equity securities $ 6,024 $ - $ 2,542 $ 8,566 Investment Securities, Available for Sale - December 31, 2022 U. S. Government and federal agency $ - $ - $ - $ - U. S. Treasury notes and bonds 78,204 - - 78,204 State and municipal - 229,938 - 229,938 Mortgage-backed - 208,563 - 208,563 Corporate - 711 - 711 Asset-backed securities - 12,333 - 12,333 Total $ 78,204 $ 451,545 $ - $ 529,749 Derivative Instruments - December 31, 2022 Interest rate derivative contracts - assets $ - $ 9,204 $ - $ 9,204 Interest rate derivative contracts - liabilities $ - $ 5,823 $ - $ 5,823
Schedule of Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis	Six Months Ended (Dollars in thousands) June 30, 2023 2022 Equity Securities Held at Fair Value Balance, January 1 $ 2,542 $ 1,768 Total realized and unrealized gains included in noninterest income 60 ( 5 ) Net purchases, sales, calls, and maturities 98 63 Net transfers into Level 3 - - Balance, June 30, $ 2,700 $ 1,826 Amount of total losses for the period included in earning attributable to the change in $ 60 $ ( 5 ) Investment Securities, Available for Sale Balance, January 1 $ - $ 21,050 Total unrealized gains included in other comprehensive income - - Net purchases, sales, calls, and maturities - - Net transfers into Level 3 - - Transfer to held to maturity - ( 21,050 ) Balance, June 30, $ - $ - Amount of total losses for the period included in earning attributable to the change in $ - $ -
Schedule of Assets Measured at Fair Value on a Non-recurring Basis	Quoted Prices In Active Significant Markets for Other Significant Balances at Identical Observable Unobservable (Dollars in thousands) Dates Assets Inputs Inputs Indicated (Level 1) (Level 2) (Level 3) Collateral Dependent Loans June 30, 2023 $ 676 $ - $ - $ 676 December 31, 2022 $ 2,846 $ - $ - $ 2,846 Other Real Estate June 30, 2023 $ 266 $ - $ - $ 266 December 31, 2022 $ - $ - $ - $ -

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Noninterest Income Separated by Revenue	Three Months Ended Six Months Ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Service charges and fees on deposit accounts $ 1,105 $ 1,036 $ 2,132 $ 2,067 Interchange income 1,166 1,317 2,406 2,475 Investment commission income 172 233 368 438 Trust fee income 196 176 380 354 Other charges and fees for customer services 155 125 292 274 Noninterest income from contracts with customers 2,794 2,887 5,578 5,608 Noninterest income within the scope of other GAAP topics 691 543 1,578 1,668 Total noninterest income $ 3,485 $ 3,430 $ 7,156 $ 7,276

Derivative and Hedging Activi_2

Derivative and Hedging Activities (Tables)	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivatives Instruments in Balance Sheet Location	The table below presents the fair value of derivative financial instruments as well as the classification within the consolidated statements of financial condition: June 30, 2023 December 31, 2022 (Dollars in thousands) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest rate contracts Other Assets $ 11,177 Other Assets $ 9,204 Interest rate contracts Other Liabilities $ — Other Liabilities $ 5,823
Location and Amount of Gain (Loss) in Income on Fair Value and Cash Flow Hedging Relationships	The table below presents the effect of fair value and cash flow hedge accounting on the consolidated statements of operations for the periods presented: Location and Amount of Gain or (Loss) Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three months ended June 30, 2023 Three months ended June 30, 2022 Six months ended June 30, 2023 Six months ended June 30, 2022 Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded $ ( 137 ) $ - $ 422 $ ( 155 ) $ ( 504 ) $ - $ 422 $ ( 155 ) Gain or (loss) on fair value hedging relationships: Interest rate contracts: Hedged items $ ( 6,753 ) $ - $ ( 71 ) $ - $ ( 731 ) $ - $ - $ - Derivatives designated as hedging instruments $ 6,705 $ - $ 71 $ - $ 745 $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ ( 153 ) $ - $ - $ - $ ( 153 ) $ - Gain or (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ ( 887 ) $ - $ - $ - $ ( 1,043 ) $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ - $ ( 155 ) $ - $ - $ - $ ( 155 )
Schedule of Cumulative Basis Adjustments on Hedged Items Designated as Fair Value Hedges and Related Amortized Cost	The table below presents the cumulative basis adjustments on hedged items designated as fair value hedges and the related amortized cost of those items as of the periods presented: June 30, 2023 Cumulative amount of Fair Value Hedging Adjustment Line Item in the Statement of included in the carrying Financial Position in which the Amortized cost of the amount of the Hedged Hedged Item is included Hedged Assets/(Liabilities) Assets/(Liabilities) Securities available for sale $ 224,399 $ 2,662

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jan. 01, 2023	Apr. 30, 2021
Significant Accounting Policies [Line Items]
Stock issued during period, value, new issues	$ 150,000	$ 139,000	$ 297,000	$ 272,000
Stock repurchased during period, shares (in shares)	0
Stock repurchased during period, value				$ 682,000
Stock repurchase program, number of shares authorized to be repurchased (in shares)						375,388
Stock repurchase program, percent of stock outstanding						5%
Allowance for credit loss	$ 0		$ 0		$ 7,200,000
Additional allowance for credit loss on unfunded commitments					3,300,000
Number of days individually evaluation			60 days
Other Assets [Member]
Significant Accounting Policies [Line Items]
Allowance for credit loss					1,500,000
Additional allowance for credit loss on unfunded commitments					688,000
Retained Earnings [Member]
Significant Accounting Policies [Line Items]
Allowance for credit loss					5,500,000
Additional allowance for credit loss on unfunded commitments					$ 2,600,000
Directors' Stock Purchase Plan [Member]
Significant Accounting Policies [Line Items]
Stock issued during period, shares, new issues (in shares)	3,477
Stock issued during period, value, new issues	$ 88,000
Employee Stock Purchase Plan [Member]
Significant Accounting Policies [Line Items]
Stock issued during period, shares, new issues (in shares)	3,266
Stock issued during period, value, new issues	$ 64,000

Securities - Additional Informa

Securities - Additional Information (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($) Securities	Jun. 30, 2023 USD ($) Securities	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($) Securities
Debt and Equity Securities, FV-NI [Line Items]
Debt securities held-to-maturity fair value	$ 351,825,000	$ 351,825,000		$ 353,901,000
Allowance for credit loss	0	0	$ 7,200,000
Other-than-temporary Impairment Loss, Debt Securities, Available-for-Sale	$ 0	$ 0
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions | Securities	601	601		611
US Treasury Securities [Member] | AA or Better [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	100%	100%
US States and Political Subdivisions Debt Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt securities held-to-maturity fair value	$ 163,204,000	$ 163,204,000		$ 162,536,000
US States and Political Subdivisions Debt Securities [Member] | A Rated [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	11%	11%
US States and Political Subdivisions Debt Securities [Member] | AA or Better [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	86%	86%
US States and Political Subdivisions Debt Securities [Member] | Unrated [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	3%	3%
Collateralized Mortgage-Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt securities held-to-maturity fair value	$ 168,541,000	$ 168,541,000		$ 170,605,000
Collateralized Mortgage-Backed Securities [Member] | AA [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	38%	38%
Collateralized Mortgage-Backed Securities [Member] | AAA [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	37%	37%
Collateralized Mortgage-Backed Securities [Member] | Unrated [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	25%	25%

Securities - Fair Value of Equi

Securities - Fair Value of Equity Securities and Related Gross Unrealized Gains (Losses) Recognized in Interest Income (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Amortized Cost	$ 9,037	$ 8,982
Gross Unrealized Gains	201	305
Gross Unrealized Losses	(939)	(721)
Fair Value	$ 8,299	$ 8,566

Securities - Fair Value of Debt

Securities - Fair Value of Debt Security, Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	$ 600,835	$ 618,790
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(79,633)	(89,041)
Fair value, available for sale	521,202	529,749
Amortized cost, held to maturity	420,549	425,906
Gross unrealized gains, held to maturity	26	1
Gross unrealized losses, held to maturity	(68,750)	(72,006)
Fair value, held to maturity	351,825	353,901
U.S. Treasury Notes and Bonds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	90,579	90,810
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(12,184)	(12,606)
Fair value, available for sale	78,395	78,204
U.S. Government and Federal Agency [Member]
Debt and Equity Securities, FV-NI [Line Items]
Fair value, available for sale	0
Amortized cost, held to maturity	2,969	2,966
Gross unrealized gains, held to maturity	0	0
Gross unrealized losses, held to maturity	(384)	(421)
Fair value, held to maturity	2,585	2,545
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	271,940	277,489
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(39,143)	(47,551)
Fair value, available for sale	232,797	229,938
Amortized cost, held to maturity	197,746	201,890
Gross unrealized gains, held to maturity	9	1
Gross unrealized losses, held to maturity	(34,551)	(39,355)
Fair value, held to maturity	163,204	162,536
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	225,413	236,703
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(27,764)	(28,140)
Fair value, available for sale	197,649	208,563
Amortized cost, held to maturity	199,093	200,473
Gross unrealized gains, held to maturity	0	0
Gross unrealized losses, held to maturity	(30,552)	(29,868)
Fair value, held to maturity	168,541	170,605
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	759	757
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(54)	(46)
Fair value, available for sale	705	711
Amortized cost, held to maturity	19,998	19,603
Gross unrealized gains, held to maturity	17	0
Gross unrealized losses, held to maturity	(3,204)	(2,285)
Fair value, held to maturity	16,811	17,318
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	12,144	13,031
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(488)	(698)
Fair value, available for sale	11,656	12,333
Amortized cost, held to maturity	743	974
Gross unrealized gains, held to maturity	0	0
Gross unrealized losses, held to maturity	(59)	(77)
Fair value, held to maturity	$ 684	$ 897

Securities - Securities with Un

Securities - Securities with Unrealized Losses Aggregated by Investment Category and Time with Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	$ 22,394	$ 153,118
Less than 12 months, unrealized losses	1,533	15,751
More than 12 months, fair value	498,557	375,245
More than 12 months, unrealized losses	78,100	73,290
Total, fair value	520,951	528,363
Total, unrealized losses	79,633	89,041
U.S. Treasury Notes and Bonds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
More than 12 months, fair value	78,395	78,204
More than 12 months, unrealized losses	12,184	12,606
Total, fair value	78,395	78,204
Total, unrealized losses	12,184	12,606
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	1,311	89,158
Less than 12 months, unrealized losses	31	12,612
More than 12 months, fair value	231,235	140,390
More than 12 months, unrealized losses	39,112	34,939
Total, fair value	232,546	229,548
Total, unrealized losses	39,143	47,551
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	21,083	63,249
Less than 12 months, unrealized losses	1,502	3,093
More than 12 months, fair value	176,566	144,318
More than 12 months, unrealized losses	26,262	25,047
Total, fair value	197,649	207,567
Total, unrealized losses	27,764	28,140
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	711
Less than 12 months, unrealized losses	0	46
More than 12 months, fair value	705	0
More than 12 months, unrealized losses	54	0
Total, fair value	705	711
Total, unrealized losses	54	46
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
More than 12 months, fair value	11,656	12,333
More than 12 months, unrealized losses	488	698
Total, fair value	11,656	12,333
Total, unrealized losses	$ 488	$ 698

Securities - Fair Value of Secu

Securities - Fair Value of Securities Available for Sale and The Related Unrealized Gains and Losses Recognized in Accumulated Comprehensive Income (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	$ 1,172	$ 44,335
Less than 12 months, unrealized losses	38	3,324
Fair value, more than 12 months	348,817	308,253
Unrealized loss, more than 12 months	68,712	68,682
Fair value	349,989	352,588
Unrealized losses	68,750	72,006
U.S. Government and federal agency [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
Fair value, more than 12 months	2,585	2,545
Unrealized loss, more than 12 months	384	421
Fair value	2,585	2,545
Unrealized losses	384	421
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	768	13,457
Less than 12 months, unrealized losses	4	1,899
Fair value, more than 12 months	162,252	149,016
Unrealized loss, more than 12 months	34,547	37,456
Fair value	163,020	162,473
Unrealized losses	34,551	39,355
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	404	25,582
Less than 12 months, unrealized losses	34	822
Fair value, more than 12 months	168,137	145,024
Unrealized loss, more than 12 months	30,518	29,046
Fair value	168,541	170,606
Unrealized losses	30,552	29,868
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	5,296
Less than 12 months, unrealized losses	0	603
Fair value, more than 12 months	15,159	10,771
Unrealized loss, more than 12 months	3,204	1,682
Fair value	15,159	16,067
Unrealized losses	3,204	2,285
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
Fair value, more than 12 months	684	897
Unrealized loss, more than 12 months	59	77
Fair value	684	897
Unrealized losses	$ 59	$ 77

Securities - Schedule of Maturi

Securities - Schedule of Maturities of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	$ 13,077
1 Year - 5 Years	127,109
5 Years - 10 Years	223,213
More than 10 Years	157,803
Fair value, available for sale	521,202	$ 529,749
Total Available for Sale	521,202
Held to Maturity Securities maturing within Less than 1 Year	20,376
Held to Maturity Securities maturing within 1 Year -5 Years	45,050
Held to Maturity Securities maturing within 5 Years -10 Years	261,520
Held to Maturity Securities maturing within More than10 Years	93,603
Held to Maturity Securities maturing within amortized cost	420,549
U.S. Government and Federal Agency [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	0
1 Year - 5 Years	0
5 Years - 10 Years	0
More than 10 Years	0
Fair value, available for sale	0
Held to Maturity Securities maturing within Less than 1 Year	0
Held to Maturity Securities maturing within 1 Year -5 Years	0
Held to Maturity Securities maturing within 5 Years -10 Years	2,969
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	2,969
U.S. Treasury Notes and Bonds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	0
1 Year - 5 Years	40,530
5 Years - 10 Years	37,865
More than 10 Years	0
Fair value, available for sale	78,395	78,204
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	2,717
1 Year - 5 Years	7,031
5 Years - 10 Years	86,525
More than 10 Years	136,524
Fair value, available for sale	232,797	229,938
Held to Maturity Securities maturing within Less than 1 Year	1,633
Held to Maturity Securities maturing within 1 Year -5 Years	9,469
Held to Maturity Securities maturing within 5 Years -10 Years	93,041
Held to Maturity Securities maturing within More than10 Years	93,603
Held to Maturity Securities maturing within amortized cost	197,746
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	504
1 Year - 5 Years	0
5 Years - 10 Years	201
More than 10 Years	0
Fair value, available for sale	705	711
Held to Maturity Securities maturing within Less than 1 Year	0
Held to Maturity Securities maturing within 1 Year -5 Years	0
Held to Maturity Securities maturing within 5 Years -10 Years	19,998
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	19,998
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	0
1 Year - 5 Years	8,473
5 Years - 10 Years	3,183
More than 10 Years	0
Fair value, available for sale	11,656	12,333
Held to Maturity Securities maturing within Less than 1 Year	0
Held to Maturity Securities maturing within 1 Year -5 Years	743
Held to Maturity Securities maturing within 5 Years -10 Years	0
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	743
Total debt securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	3,221
1 Year - 5 Years	56,034
5 Years - 10 Years	127,774
More than 10 Years	136,524
Fair value, available for sale	323,553
Held to Maturity Securities maturing within Less than 1 Year	1,633
Held to Maturity Securities maturing within 1 Year -5 Years	10,212
Held to Maturity Securities maturing within 5 Years -10 Years	116,008
Held to Maturity Securities maturing within More than10 Years	93,603
Held to Maturity Securities maturing within amortized cost	221,456
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	9,856
1 Year - 5 Years	71,075
5 Years - 10 Years	95,439
More than 10 Years	21,279
Fair value, available for sale	197,649	$ 208,563
Held to Maturity Securities maturing within Less than 1 Year	18,743
Held to Maturity Securities maturing within 1 Year -5 Years	34,838
Held to Maturity Securities maturing within 5 Years -10 Years	145,512
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	$ 199,093

Securities - Unrealized Gains a

Securities - Unrealized Gains and Losses on Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Net gains and (losses) recognized during the period	$ (385)	$ (327)	$ (322)	$ (683)
Less: Net gains and (losses) recognized during the period on securities sold	0	0	0	0
Unrealized gains and (losses) recognized during the reporting period on securities still held at the reporting date	$ (385)	$ (327)	$ (322)	$ (683)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Additional Information (Details)	1 Months Ended		3 Months Ended		6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($) Interest	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($) Interest
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts				1		2
Provision for (reversal of) credit losses on loans | $			$ (415,000)	$ 0	$ (106,000)	$ 0
Forecast percentage for change in real GDP	1%	0.40%
Unemployment rate forecast percentage	4.10%	4.50%
Past Due 30 Days or More [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts				0

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Loans by Type as Percentage of Portfolio (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 1,264,228	$ 1,189,782
Allowance for loan losses (Note 3)	$ 14,582	$ 7,619	$ 15,065	$ 7,416	$ 7,601	$ 7,688
Percentage of allowance for credit losses	1.15%	0.64%
Loans, net	$ 1,249,646	$ 1,182,163
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 40,684	$ 64,159
Percentage of loans	3.22%	5.39%
Percentage of increase decrease of loans	(36.59%)
Allowance for loan losses (Note 3)	$ 78	$ 144	136	132	387	448
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 224,191	$ 210,210
Percentage of loans	17.73%	17.67%
Percentage of increase decrease of loans	6.65%
Allowance for loan losses (Note 3)	$ 2,896	$ 1,361	3,020	1,613	1,752	1,454
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 657,549	$ 630,953
Percentage of loans	52.01%	53.03%
Percentage of increase decrease of loans	4.22%
Allowance for loan losses (Note 3)	$ 7,237	$ 4,822	7,837	4,224	3,690	3,705
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 38,614	$ 39,808
Percentage of loans	3.05%	3.35%
Percentage of increase decrease of loans	(3.00%)
Allowance for loan losses (Note 3)	$ 885	$ 310	913	309	304	290
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 16,734	$ 14,736
Percentage of loans	1.32%	1.24%
Percentage of increase decrease of loans	13.56%
Allowance for loan losses (Note 3)	$ 70	$ 63	72	45	37	110
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 247,618	$ 229,916
Percentage of loans	19.59%	19.32%
Percentage of increase decrease of loans	7.70%
Allowance for loan losses (Note 3)	$ 3,376	$ 906	$ 3,087	$ 691	$ 589	$ 671
Loans To Other Financial Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 38,838
Percentage of loans	3.07%	0%
Percentage of increase decrease of loans	100%
Allowance for loan losses (Note 3)	$ 40

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Allowance for Credit Losses and Balances in Loan Portfolio (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	$ 15,065,000	$ 7,601,000	$ 7,619,000	$ 7,688,000
Charge-offs	(131,000)	(244,000)	(271,000)	(386,000)
Recoveries	63,000	59,000	176,000	114,000
Provision	(415,000)	0	(106,000)	0
Ending balance	14,582,000	7,416,000	14,582,000	7,416,000
Individually evaluated for credit loss		215,000		215,000	$ 153,000
Collectively evaluated for credit loss		7,201,000		7,201,000	7,466,000
Individually evaluated for credit loss	72,000		72,000
Collectively evaluated for credit loss	14,510,000		14,510,000
Individually evaluated for impairment					2,846,000
Collectively evaluated for impairment					1,172,662,000
Individually evaluated for credit loss	2,123,000		2,123,000
Collectively evaluated for credit loss	1,262,105,000		1,262,105,000
Acquired with deteriorated credit quality					14,274,000
Loans	1,264,228,000		1,264,228,000		1,189,782,000
Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			7,165,000
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	136,000	387,000	144,000	448,000
Charge-offs	0		0
Recoveries	0		0
Provision	(58,000)	(255,000)	(80,000)	(316,000)
Ending balance	78,000	132,000	78,000	132,000
Individually evaluated for credit loss		1,000		1,000	2,000
Collectively evaluated for credit loss		131,000		131,000	142,000
Individually evaluated for credit loss	1,000		1,000
Collectively evaluated for credit loss	77,000		77,000
Individually evaluated for impairment					23,000
Collectively evaluated for impairment					64,136,000
Individually evaluated for credit loss	17,000		17,000
Collectively evaluated for credit loss	40,667,000		40,667,000
Acquired with deteriorated credit quality					0
Loans	40,684,000		40,684,000		64,159,000
Agricultural [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			14,000
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	3,020,000	1,752,000	1,361,000	1,454,000
Charge-offs	0	(100,000)	0	(131,000)
Recoveries	2,000	2,000	29,000	4,000
Provision	(126,000)	(41,000)	(81,000)	286,000
Ending balance	2,896,000	1,613,000	2,896,000	1,613,000
Individually evaluated for credit loss		52,000		52,000	14,000
Collectively evaluated for credit loss		1,561,000		1,561,000	1,347,000
Individually evaluated for credit loss	34,000		34,000
Collectively evaluated for credit loss	2,862,000		2,862,000
Individually evaluated for impairment					177,000
Collectively evaluated for impairment					206,074,000
Individually evaluated for credit loss	318,000		318,000
Collectively evaluated for credit loss	223,873,000		223,873,000
Acquired with deteriorated credit quality					3,959,000
Loans	224,191,000		224,191,000		210,210,000
Commercial and Industrial [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			1,587,000
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	913,000	304,000	310,000	290,000
Charge-offs	(131,000)	(144,000)	(271,000)	(255,000)
Recoveries	59,000	55,000	129,000	106,000
Provision	44,000	94,000	176,000	168,000
Ending balance	885,000	309,000	885,000	309,000
Individually evaluated for credit loss		1,000		1,000	1,000
Collectively evaluated for credit loss		308,000		308,000	309,000
Individually evaluated for credit loss	0		0
Collectively evaluated for credit loss	885,000		885,000
Individually evaluated for impairment					7,000
Collectively evaluated for impairment					39,793,000
Individually evaluated for credit loss	0		0
Collectively evaluated for credit loss	38,614,000		38,614,000
Acquired with deteriorated credit quality					8,000
Loans	38,614,000		38,614,000		39,808,000
Consumer Portfolio Segment [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			541,000
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	7,837,000	3,690,000	4,822,000	3,705,000
Charge-offs	0	0	0
Recoveries	0	1,000	13,000	2,000
Provision	(600,000)	533,000	(604,000)	517,000
Ending balance	7,237,000	4,224,000	7,237,000	4,224,000
Individually evaluated for credit loss		7,000		7,000	5,000
Collectively evaluated for credit loss		4,217,000		4,217,000	4,817,000
Individually evaluated for credit loss	1,000		1,000
Collectively evaluated for credit loss	7,236,000		7,236,000
Individually evaluated for impairment					165,000
Collectively evaluated for impairment					622,131,000
Individually evaluated for credit loss	32,000		32,000
Collectively evaluated for credit loss	657,517,000		657,517,000
Acquired with deteriorated credit quality					8,657,000
Loans	657,549,000		657,549,000		630,953,000
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			3,006,000
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	72,000	37,000	63,000	110,000
Charge-offs	0		0
Recoveries	0		0
Provision	(2,000)	8,000	(13,000)	(65,000)
Ending balance	70,000	45,000	70,000	45,000
Individually evaluated for credit loss		0		0	0
Collectively evaluated for credit loss		45,000		45,000	63,000
Individually evaluated for credit loss	0		0
Collectively evaluated for credit loss	70,000		70,000
Individually evaluated for impairment					0
Collectively evaluated for impairment					14,736,000
Individually evaluated for credit loss	0		0
Collectively evaluated for credit loss	16,734,000		16,734,000
Acquired with deteriorated credit quality					0
Loans	16,734,000		16,734,000		14,736,000
Construction Real Estate [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			20,000
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	3,087,000	589,000	906,000	671,000
Charge-offs	0	0	0
Recoveries	2,000	1,000	5,000	2,000
Provision	287,000	101,000	455,000	18,000
Ending balance	3,376,000	691,000	3,376,000	691,000
Individually evaluated for credit loss		154,000		154,000	131,000
Collectively evaluated for credit loss		537,000		537,000	775,000
Individually evaluated for credit loss	36,000		36,000
Collectively evaluated for credit loss	3,340,000		3,340,000
Individually evaluated for impairment					2,474,000
Collectively evaluated for impairment					225,792,000
Individually evaluated for credit loss	1,756,000		1,756,000
Collectively evaluated for credit loss	245,862,000		245,862,000
Acquired with deteriorated credit quality					1,650,000
Loans	247,618,000		247,618,000		229,916,000
Residential Portfolio Segment [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			2,010,000
Loans To Other Financial Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision	40,000		40,000
Ending balance	40,000		40,000
Collectively evaluated for credit loss	40,000		40,000
Collectively evaluated for credit loss	38,838,000		38,838,000
Loans	38,838,000		38,838,000
Unallocated Financing Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	0	842,000	13,000	1,010,000
Charge-offs	0		0
Recoveries	0		0
Provision	0	(440,000)	0	(608,000)
Ending balance	0	402,000	0	402,000
Individually evaluated for credit loss		0		0	0
Collectively evaluated for credit loss		$ 402,000		$ 402,000	$ 13,000
Individually evaluated for credit loss	0		0
Collectively evaluated for credit loss	$ 0		0
Unallocated Financing Receivables [Member] | Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			$ (13,000)

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Schedule of Information Regarding Credit Exposure (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	$ 196
Loans	1,264,228	$ 1,189,782
Total nonaccrual loans	1,581	1,263
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	1,168
2022	4,940
2021	3,197
2020	1,827
2019	7,609
Prior	17,488
Term Loans Total	36,229
Revolving Loans	4,455
Grand Total	40,684
Current year-to-date gross write-offs, 2023	0
Current year-to-date gross write-offs, 2022	0
Current year-to-date gross write-offs, 2021	0
Current year-to-date gross write-offs, 2020	0
Current year-to-date gross write-offs, 2019	0
Current year-to-date gross write-offs, Prior	0
Current year-to-date gross write-offs, Term Loans Total	0
Current year-to-date gross write-offs, Revolving Loans	0
Current year-to-date gross write-offs, Grand Total	0
Loans	40,684	64,159
Agricultural [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	1,168
2022	4,940
2021	3,197
2020	1,827
2019	7,427
Prior	17,414
Term Loans Total	35,973
Revolving Loans	4,455
Grand Total	40,428
Loans		63,867
Agricultural [Member] | Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	182
Prior	74
Term Loans Total	256
Revolving Loans	0
Grand Total	256
Loans		289
Agricultural [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		3
Agricultural [Member] | Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Agricultural [Member] | Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	19,124
2022	45,260
2021	26,589
2020	12,550
2019	14,882
Prior	14,263
Term Loans Total	132,668
Revolving Loans	91,523
Grand Total	224,191
Current year-to-date gross write-offs, 2023	0
Current year-to-date gross write-offs, 2022	0
Current year-to-date gross write-offs, 2021	0
Current year-to-date gross write-offs, 2020	0
Current year-to-date gross write-offs, 2019	0
Current year-to-date gross write-offs, Prior	0
Current year-to-date gross write-offs, Term Loans Total	0
Current year-to-date gross write-offs, Revolving Loans	0
Current year-to-date gross write-offs, Grand Total	0
Loans	224,191	210,210
Commercial and Industrial [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	19,124
2022	45,260
2021	26,555
2020	12,437
2019	14,795
Prior	14,162
Term Loans Total	132,333
Revolving Loans	91,514
Grand Total	223,847
Loans		209,700
Commercial and Industrial [Member] | Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	34
2020	113
2019	87
Prior	97
Term Loans Total	331
Revolving Loans	0
Grand Total	340
Loans		400
Commercial and Industrial [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	4
Term Loans Total	4
Revolving Loans	0
Grand Total	4
Loans		110
Commercial and Industrial [Member] | Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Commercial and Industrial [Member] | Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	1,313
2022	1,770
2021	565
2020	0
2019	0
Prior	0
Term Loans Total	3,648
Revolving Loans	13,086
Grand Total	16,734
Current year-to-date gross write-offs, 2023	0
Current year-to-date gross write-offs, 2022	0
Current year-to-date gross write-offs, 2021	0
Current year-to-date gross write-offs, 2020	0
Current year-to-date gross write-offs, 2019	0
Current year-to-date gross write-offs, Prior	0
Current year-to-date gross write-offs, Term Loans Total	0
Current year-to-date gross write-offs, Revolving Loans	0
Current year-to-date gross write-offs, Grand Total	0
Loans	16,734	14,736
Total nonaccrual loans		0
Construction Real Estate [Member] | Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	1,313
2022	1,770
2021	565
2020	0
2019	0
Prior	0
Term Loans Total	3,648
Revolving Loans	13,086
Grand Total	16,734
Loans		14,736
Construction Real Estate [Member] | Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Construction Real Estate [Member] | Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	5,938
2022	16,228
2021	8,648
2020	3,820
2019	1,764
Prior	1,682
Term Loans Total	38,080
Revolving Loans	534
Grand Total	38,614
Current year-to-date gross write-offs, 2023	0
Current year-to-date gross write-offs, 2022	12
Current year-to-date gross write-offs, 2021	9
Current year-to-date gross write-offs, 2020	28
Current year-to-date gross write-offs, 2019	0
Current year-to-date gross write-offs, Prior	1
Current year-to-date gross write-offs, Term Loans Total	50
Current year-to-date gross write-offs, Revolving Loans	0
Current year-to-date gross write-offs, Grand Total	50
Loans	38,614	39,808
Total nonaccrual loans		0
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	5,938
2022	16,228
2021	8,648
2020	3,820
2019	1,764
Prior	1,682
Term Loans Total	38,080
Revolving Loans	534
Grand Total	38,614
Loans		39,808
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Consumer Portfolio Segment [Member] | Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	29,461
2022	137,786
2021	110,926
2020	74,413
2019	46,365
Prior	151,215
Term Loans Total	550,166
Revolving Loans	107,383
Grand Total	657,549
Loans	657,549	630,953
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	29,461
2022	137,786
2021	110,926
2020	74,413
2019	46,365
Prior	150,104
Term Loans Total	549,055
Revolving Loans	107,383
Grand Total	656,438
Loans		624,555
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	586
Term Loans Total	586
Revolving Loans	0
Grand Total	586
Loans		2,048
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	525
Term Loans Total	525
Revolving Loans	0
Grand Total	525
Loans		4,350
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Commercial Real Estate Portfolio Segment [Member] | Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		0
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	25,538
2022	68,371
2021	30,415
2020	17,783
2019	13,699
Prior	44,295
Term Loans Total	200,101
Revolving Loans	47,517
Grand Total	247,618
Loans	247,618	229,916
Total nonaccrual loans	1,581	1,263
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	25,538
2022	67,935
2021	30,068
2020	17,783
2019	13,699
Prior	43,496
Term Loans Total	198,519
Revolving Loans	47,517
Grand Total	246,036
Loans		228,653
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Term Loans Total	0
Revolving Loans	0
Grand Total	0
Loans		$ 0
Residential Portfolio Segment [Member] | Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	0
2022	436
2021	347
2020	0
2019	0
Prior	799
Term Loans Total	1,582
Revolving Loans	0
Grand Total	$ 1,582

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Summary of Troubled Loan Modifications (TLMs) (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 67
Term Extension	196
Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	67
Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	67
30-89 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0
Greater than 90 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	129
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 67
% of Total Class of Financing Receivable	0%
Term Extension	$ 67
Commercial and Industrial [Member] | Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	67
Commercial and Industrial [Member] | Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	67
Commercial and Industrial [Member] | 30-89 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0
Commercial and Industrial [Member] | Greater than 90 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0
Residential real estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 129
% of Total Class of Financing Receivable	0%
Term Extension	$ 129
Residential real estate [Member] | Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	129
Residential real estate [Member] | Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0
Residential real estate [Member] | 30-89 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0
Residential real estate [Member] | Greater than 90 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	129
Commercial and Industrial and Residential Real Estate Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	196
Commercial and Industrial and Residential Real Estate Portfolio Segment [Member] | Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	$ 196

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Summary of Trouble Debt Restructurings (TDRs) (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2022 USD ($) Interest	Jun. 30, 2022 USD ($) Interest
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | Interest	1	2
Pre- Modification Outstanding	$ 19	$ 277
Post- Modification Outstanding	$ 19	$ 277
Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | Interest	0	1
Pre- Modification Outstanding	$ 0	$ 258
Post- Modification Outstanding	$ 0	$ 258
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | Interest	1	1
Pre- Modification Outstanding	$ 19	$ 19
Post- Modification Outstanding	$ 19	$ 19

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Nonaccrual Loans by Loan Category (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL	$ 676
Nonaccrual loans	1,581	$ 1,263
Consumer Portfolio Segment [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans		0
Construction Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans		0
Residential Portfolio Segment [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL	676
Nonaccrual loans	$ 1,581	$ 1,263

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Summary of Impaired Loans by Loan Category (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	$ 753	$ 753	$ 550
Unpaid Principal Balance with no related allowance recorded	897	897	595
Recorded Investment with an allowance recorded	1,934	1,934	2,296
Unpaid Principal Balance with an allowance recorded	1,998	1,998	2,330
Related Allowance	215	215	153
Recorded Investment	2,687	2,687	2,846
Unpaid Principal Balance	2,895	2,895	2,925
Average Recorded Investment with no related allowance recorded	580	577
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	3,234	3,777
Interest Income Recognized with an allowance recorded	15	36
Average Recorded Investment	3,814	4,354
Interest Income Recognized	15	36
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	314	314	0
Unpaid Principal Balance with no related allowance recorded	428	428	0
Recorded Investment with an allowance recorded	6	6	23
Unpaid Principal Balance with an allowance recorded	7	7	27
Related Allowance	1	1	2
Recorded Investment	320	320	23
Unpaid Principal Balance	435	435	27
Average Recorded Investment with no related allowance recorded	314	314
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	1,117	1,512
Interest Income Recognized with an allowance recorded	0	0
Average Recorded Investment	1,431	1,826
Interest Income Recognized	0	0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	0	0	0
Unpaid Principal Balance with no related allowance recorded	0	0	0
Recorded Investment with an allowance recorded	159	159	177
Unpaid Principal Balance with an allowance recorded	190	190	177
Related Allowance	52	52	14
Recorded Investment	159	159	177
Unpaid Principal Balance	190	190	177
Average Recorded Investment with no related allowance recorded	46	31
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	211	254
Interest Income Recognized with an allowance recorded	1	2
Average Recorded Investment	257	285
Interest Income Recognized	1	2
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	0	0	0
Unpaid Principal Balance with no related allowance recorded	0	0	0
Recorded Investment with an allowance recorded	7	7	7
Unpaid Principal Balance with an allowance recorded	8	8	7
Related Allowance	1	1	1
Recorded Investment	7	7	7
Unpaid Principal Balance	8	8	7
Average Recorded Investment with no related allowance recorded	0	0
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	20	18
Interest Income Recognized with an allowance recorded	0	0
Average Recorded Investment	20	18
Interest Income Recognized	0	0
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	0	0	0
Unpaid Principal Balance with no related allowance recorded	0	0	0
Recorded Investment with an allowance recorded	149	149	0
Unpaid Principal Balance with an allowance recorded	149	149	0
Related Allowance	0	0	0
Recorded Investment	149	149	0
Unpaid Principal Balance	149	149	0
Average Recorded Investment with no related allowance recorded	0	0
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	0	0
Interest Income Recognized with an allowance recorded	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	0	0	0
Unpaid Principal Balance with no related allowance recorded	0	0	0
Recorded Investment with an allowance recorded	0	0	165
Unpaid Principal Balance with an allowance recorded	0	0	165
Related Allowance	7	7	5
Recorded Investment	0	0	165
Unpaid Principal Balance	0	0	165
Average Recorded Investment with no related allowance recorded	0	31
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	153	162
Interest Income Recognized with an allowance recorded	2	5
Average Recorded Investment	153	193
Interest Income Recognized	2	5
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment with no related allowance recorded	439	439	550
Unpaid Principal Balance with no related allowance recorded	469	469	595
Recorded Investment with an allowance recorded	1,613	1,613	1,924
Unpaid Principal Balance with an allowance recorded	1,644	1,644	1,954
Related Allowance	154	154	131
Recorded Investment	2,052	2,052	2,474
Unpaid Principal Balance	2,113	2,113	$ 2,549
Average Recorded Investment with no related allowance recorded	220	201
Interest Income Recognized with no related allowance recorded	0	0
Average Recorded Investment with an allowance recorded	1,733	1,831
Interest Income Recognized with an allowance recorded	12	29
Average Recorded Investment	1,953	2,032
Interest Income Recognized	$ 12	$ 29

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses - Aging Analysis of Loans by Loan Category (Details) - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans		$ 1,264,228	$ 1,189,782
Loan 90 days and accruing		0	0
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans		40,684	64,159
Loan 90 days and accruing		0	0
Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans		224,191	210,210
Loan 90 days and accruing		0	0
Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		38,614	39,808
Loan 90 days and accruing		0	0
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		657,549	630,953
Loan 90 days and accruing		0	0
Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans		16,734	14,736
Loan 90 days and accruing		0	0
Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		247,618	229,916
Loan 90 days and accruing			0
Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans		38,838
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	1,349	721
Financial Asset, 30 to 59 Days Past Due [Member] | Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	61
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	5	39
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	1,059
Financial Asset, 30 to 59 Days Past Due [Member] | Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	224	682
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	913	178
Financial Asset, 60 to 89 Days Past Due [Member] | Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	132	171
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	7
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, 60 to 89 Days Past Due [Member] | Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	128
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	653
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	560	842
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	560	842
Financial Asset, Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	2,822	1,741
Financial Asset, Past Due [Member] | Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0
Financial Asset, Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	193	171
Financial Asset, Past Due [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	5	46
Financial Asset, Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	1,059
Financial Asset, Past Due [Member] | Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	128
Financial Asset, Past Due [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	1,437	1,524
Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans		1,261,406	1,188,041
Financial Asset, Not Past Due [Member] | Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans		40,684	64,159
Financial Asset, Not Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans		223,998	210,039
Financial Asset, Not Past Due [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		38,609	39,762
Financial Asset, Not Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		656,490	630,953
Financial Asset, Not Past Due [Member] | Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans		16,606	14,736
Financial Asset, Not Past Due [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		246,181	$ 228,392
Financial Asset, Not Past Due [Member] | Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans		$ 38,838
[1] Includes nonaccrual loans.

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses - Acquired Loan Portfolio and Acquisition Fair Value Adjustments (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
County Bank Corp ("County") [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 3,005	$ 1,464
Accretion	(539)	(651)
Transfer from non-accretable to accretable yield		2,192
Balance	2,466	3,005
County Bank Corp ("County") [Member] | Purchases With Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,927	288
Accretion	(269)	(553)
Transfer from non-accretable to accretable yield		2,192
Balance	1,658	1,927
County Bank Corp ("County") [Member] | Purchases Without Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,078	1,176
Accretion	(270)	(98)
Transfer from non-accretable to accretable yield		0
Balance	808	1,078
Community Shores Bank Corp ("Community Shores") [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	615	719
Accretion	(376)	(1,190)
Transfer from non-accretable to accretable yield	622	1,086
Balance	861	615
Community Shores Bank Corp ("Community Shores") [Member] | Purchases With Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	615	522
Accretion	(376)	(993)
Transfer from non-accretable to accretable yield	622	1,086
Balance	861	615
Community Shores Bank Corp ("Community Shores") [Member] | Purchases Without Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	197
Accretion		(197)
Transfer from non-accretable to accretable yield		0
Balance	$ 0	$ 0

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	15,000	15,000	15,000	15,000
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		28,660		28,660
Performance Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	5,125	6,396	5,125	6,396

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic Earnings Per Share and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income	$ 5,213	$ 5,615	$ 10,846	$ 11,143
Weighted average common shares outstanding	7,529,177	7,499,497	7,524,257	7,497,492
Basic earnings per common shares	$ 0.69	$ 0.75	$ 1.44	$ 1.49
Net income	$ 5,213	$ 5,615	$ 10,846	$ 11,143
Plus dilutive stock options and restricted stock units	22,720	11,027	28,335	13,766
Weighted average common shares outstanding and potentially dilutive shares	7,551,897	7,510,524	7,552,592	7,511,258
Diluted earnings per common share	$ 0.69	$ 0.75	$ 1.44	$ 1.49

Financial Instruments - Summary

Financial Instruments - Summary of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity securities at fair value	$ 8,299	$ 8,566
Securities available for sale, at fair value (Note 2)	521,202	529,749
Loans to other financial institutions	38,838	0
Noninterest-bearing deposits	544,925	599,579
Interest-bearing deposits	1,490,093	1,518,424
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	76,810	43,943
Equity securities at fair value	8,299	8,566
Securities available for sale, at fair value (Note 2)	521,202	529,749
Securities held to maturity	420,549	425,906
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	13,431	8,581
Loans held for sale	8,924	4,834
Loans to other financial institutions	38,838	0
Loans, net	1,249,646	1,182,163
Accrued interest receivable	8,650	8,949
Interest rate lock commitments	126	28
Mortgage loan servicing rights	4,030	4,322
Interest rate derivative contracts Assets	11,177	9,204
Noninterest-bearing deposits	544,925	599,579
Interest-bearing deposits	1,490,093	1,518,424
Brokered deposits	51,370
Borrowings	160,000	50,000
Subordinated debentures	35,385	35,262
Accrued interest payable	1,952	610
Interest rate derivative contracts Liability	0	5,823
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	76,810	43,943
Equity securities at fair value	8,299	8,566
Securities available for sale, at fair value (Note 2)	521,202	529,749
Securities held to maturity	351,825	353,901
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	13,431	8,581
Loans held for sale	9,192	4,979
Loans to other financial institutions	38,838	0
Loans, net	1,195,843	1,123,198
Accrued interest receivable	8,650	8,949
Interest rate lock commitments	126	28
Mortgage loan servicing rights	5,769	5,855
Interest rate derivative contracts Assets	11,177	9,204
Noninterest-bearing deposits	544,925	599,579
Interest-bearing deposits	1,486,941	1,514,294
Brokered deposits	51,292
Borrowings	159,122	50,000
Subordinated debentures	30,613	30,304
Accrued interest payable	1,952	610
Interest rate derivative contracts Liability	0	5,823
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	76,810	43,943
Equity securities at fair value	5,599	6,024
Securities available for sale, at fair value (Note 2)	78,395	78,204
Securities held to maturity	0	0
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	0	0
Loans held for sale	0	0
Loans to other financial institutions	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Interest rate lock commitments	0	0
Mortgage loan servicing rights	0	0
Interest rate derivative contracts Assets	0	0
Noninterest-bearing deposits	544,925	599,579
Interest-bearing deposits	0	0
Brokered deposits	0
Borrowings	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Interest rate derivative contracts Liability	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Equity securities at fair value	0	0
Securities available for sale, at fair value (Note 2)	442,807	451,545
Securities held to maturity	337,944	338,583
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	13,431	8,581
Loans held for sale	9,192	4,979
Loans to other financial institutions	38,838	0
Loans, net	0	0
Accrued interest receivable	8,650	8,949
Interest rate lock commitments	126	28
Mortgage loan servicing rights	5,769	5,855
Interest rate derivative contracts Assets	11,177	9,204
Noninterest-bearing deposits	0	0
Interest-bearing deposits	1,486,941	1,514,294
Brokered deposits	51,292
Borrowings	159,122	50,000
Subordinated debentures	30,613	30,304
Accrued interest payable	1,952	610
Interest rate derivative contracts Liability	0	5,823
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Equity securities at fair value	2,700	2,542
Securities available for sale, at fair value (Note 2)	0	0
Securities held to maturity	13,881	15,318
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	0	0
Loans held for sale	0	0
Loans to other financial institutions	0	0
Loans, net	1,195,843	1,123,198
Accrued interest receivable	0	0
Interest rate lock commitments	0	0
Mortgage loan servicing rights	0	0
Interest rate derivative contracts Assets	0	0
Noninterest-bearing deposits	0	0
Interest-bearing deposits	0	0
Brokered deposits	0
Borrowings	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Interest rate derivative contracts Liability	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value (Note 2)	$ 8,299	$ 8,566
Securities available for sale, at fair value	521,202	529,749
Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	11,177	9,204
Interest rate derivative contracts Liability	0	5,823
US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	78,395	78,204
US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	232,797	229,938
Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	197,649	208,563
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	705	711
Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	11,656	12,333
US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	521,202	529,749
Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	11,177	9,204
Interest rate derivative contracts Liability	0	5,823
Fair Value, Recurring [Member] | Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value (Note 2)	8,299	8,566
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	78,395	78,204
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	232,797	229,938
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	197,649	208,563
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	705	711
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	11,656	12,333
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value		0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	78,395	78,204
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	0	0
Interest rate derivative contracts Liability	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value (Note 2)	5,599	6,024
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	78,395	78,204
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	442,807	451,545
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	11,177	9,204
Interest rate derivative contracts Liability	0	5,823
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	232,797	229,938
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	197,649	208,563
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	705	711
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	11,656	12,333
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value		0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	0	0
Interest rate derivative contracts Liability	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value (Note 2)	2,700	2,542
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value		$ 0

Fair Value Measurements - Chang

Fair Value Measurements - Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance	$ 2,542	$ 1,768
Total realized and unrealized gains included in noninterest income	60	(5)
Net purchases, sales, calls, and maturities	98	63
Net transfers into Level 3	0	0
Balance	2,700	1,826
Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses)relating to assets and liabilities still held at June 30	60	(5)
Available-for-Sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance	0	21,050
Net purchases, sales, calls, and maturities	0	0
Net transfers into Level 3	0	0
Balance	0	0
Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses)relating to assets and liabilities still held at June 30	0	0
Total unrealized gains included in other comprehensive income	0	0
Transfer to held to maturity	$ 0	$ (21,050)

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	$ 0	$ 2,846
Other Real Estate	266	0
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	0	0
Other Real Estate	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	0	0
Other Real Estate	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	0	2,846
Other Real Estate	$ 266	$ 0

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Schedule of Noninterest Income Separated by Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Noninterest income from contracts with customers within the scope of ASC 606	$ 2,794	$ 2,887	$ 5,578	$ 5,608
Noninterest income within the scope of other GAAP topics	691	543	1,578	1,668
Total noninterest income	3,485	3,430	7,156	7,276
Service Charges and Fees on Deposit Accounts [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,105	1,036	2,132	2,067
Interchange Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,166	1,317	2,406	2,475
Investment Commission Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	172	233	368	438
Trust Fee Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	196	176	380	354
Other Charges and Fees for Customer Services [Member]
Noninterest income from contracts with customers within the scope of ASC 606	$ 155	$ 125	$ 292	$ 274

Derivative and Hedging Activi_3

Derivative and Hedging Activities - Additional Information (Details) - Designated as Hedging Instrument [Member]	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($) Interest	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($) Interest	Dec. 31, 2022 USD ($) Interest	Mar. 31, 2023 USD ($)
Pay Floating Swap Agreement [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Number of Instruments Held, Total | Interest				2
Derivative, Notional Amount				$ 200,000,000
Derivative, Fixed Coupon Rate				2.41%
Derivative instrument cash payment						$ 4,200,000
Derivative Instruments, Net cash settlements received	$ 798,000		$ 1,400,000
Pay Fixed Swap Agreement [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Number of Instruments Held, Total | Interest				1
Derivative, Notional Amount		$ 49,100,000		$ 200,000,000	$ 49,100,000
Derivative, Fixed Coupon Rate				2.75%
Derivative, Term of Contract (Year)				8 years	9 years
Pay Fixed Swap Agreement [Member] | Cash Flow Hedging [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative [Line Items]
Derivative, Basis Spread on Variable Rate		3.403%			3.403%
Pay Fixed Swap Agreement [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, Number of Instruments Held, Total | Interest		4			4
Derivative, Notional Amount		$ 201,000,000			$ 201,000,000
Derivative, Number of Instruments Sold | Interest		4			4
Pay Fixed Swap Agreements Expiring in 2032 [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 101,900,000			$ 101,900,000
Derivative, Term of Contract (Year)		10 years
Pay Fixed Swap Agreements Expiring in 2032 [Member] | Fair Value Hedging [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative [Line Items]
Derivative, Basis Spread on Variable Rate		3.39%			3.39%
The 3.4015 Percent Pay Fixed Swap Agreement [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 50,000,000			$ 50,000,000
Derivative, Term of Contract (Year)					9 years
The 3.4015 Percent Pay Fixed Swap Agreement [Member] | Fair Value Hedging [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative [Line Items]
Derivative, Basis Spread on Variable Rate		3.4015%			3.4015%

Derivative and Hedging Activi_4

Derivative and Hedging Activities - Schedule of Derivatives Instruments in Balance Sheet Location (Details) - Interest Rate Contract [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Interest rate contracts	$ 11,177	$ 9,204
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Interest rate contracts	$ 0	$ 5,823
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities

Derivative and Hedging Activi_5

Derivative and Hedging Activities - Location and Amount of Gain (Loss) in Income on Fair Value and Cash Flow Hedging Relationships (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded	$ (137)	$ 422	$ (504)	$ 422
Interest Income [Member] | Interest Rate Contract, Hedged Items [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	(6,753)	(71)	(731)	0
Interest Income [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	6,705	71	745	0
Interest Income [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	(153)	0	(153)
Interest Income [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	0	0	0
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	(887)	0	(1,043)	0
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded	0	(155)	0	(155)
Interest Expense [Member] | Interest Rate Contract, Hedged Items [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	0	0	0	0
Interest Expense [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	0	0	0	0
Interest Expense [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	0	0	0
Interest Expense [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	(155)	0	(155)
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	$ 0	$ 0	$ 0	$ 0

Derivatives and Hedging Activit

Derivatives and Hedging Activities - Schedule of Cumulative Basis Adjustments on Hedged Items Designated as Fair Value Hedges and Related Amortized Cost (Details) - Designated as Hedging Instrument [Member]	Jun. 30, 2023 USD ($)
Interest rate contracts	$ 224,399
Cumulative amount of discontinued cash flow hedge	$ 2,662
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Securities available for sale, at fair value