Ohio Valley Banc (OVBC) 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	Aug. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Document Transition Report	false
Entity File Number	000-20914
Entity Registrant Name	OHIO VALLEY BANC CORP
Entity Central Index Key	0000894671
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	31-1359191
Entity Address, Address Line One	420 Third Avenue
Entity Address, City or Town	Gallipolis
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45631
City Area Code	740
Local Phone Number	446-2631
Title of 12(b) Security	Common shares, without par value
Trading Symbol	OVBC
Security Exchange Name	NASDAQ
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
Entity Common Stock, Shares Outstanding		4,776,520

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
ASSETS
Cash and noninterest-bearing deposits with banks	$ 14,919	$ 14,330
Interest-bearing deposits with banks	41,876	31,660
Total cash and cash equivalents	56,795	45,990
Certificates of deposit in financial institutions	245	1,862
Securities available for sale	174,508	184,074
Securities held to maturity, net of allowance for credit losses of $3 in 2023 and $0 in 2022; (estimated fair value: 2023 - $8,218; 2022 - $8,460)	8,964	9,226
Restricted investments in bank stocks	4,204	5,953
Total loans	949,952	885,049
Less: Allowance for credit losses	(7,571)	(5,269)
Net loans	942,381	879,780
Premises and equipment, net	21,091	20,436
Premises and equipment held for sale, net	583	593
Accrued interest receivable	3,164	3,112
Goodwill	7,319	7,319
Other intangible assets, net	16	29
Bank owned life insurance and annuity assets	40,045	39,627
Operating lease right-of-use asset, net	1,297	1,294
Deferred tax assets	6,412	6,266
Other assets	7,206	5,226
Total assets	1,274,230	1,210,787
LIABILITIES
Noninterest-bearing deposits	338,974	354,413
Interest-bearing deposits	737,598	673,242
Total deposits	1,076,572	1,027,655
Other borrowed funds	26,904	17,945
Subordinated debentures	8,500	8,500
Operating lease liability	1,297	1,294
Allowance for credit losses on off-balance sheet commitments	565	0
Other liabilities	22,320	20,365
Total liabilities	1,136,158	1,075,759
COMMITMENTS AND CONTINGENT LIABILITIES (See Note 5)
SHAREHOLDERS' EQUITY
Common stock ($1.00 stated value per share, 10,000,000 shares authorized; 2023 - 5,470,453 shares issued; 2022 - 5,465,707 shares issued)	5,470	5,465
Additional paid-in capital	51,842	51,722
Retained earnings	111,499	109,320
Accumulated other comprehensive income (loss)	(14,073)	(14,813)
Treasury stock, at cost (693,933 shares)	(16,666)	(16,666)
Total shareholders' equity	138,072	135,028
Total liabilities and shareholders' equity	$ 1,274,230	$ 1,210,787

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
ASSETS
Securities held to maturity, net of allowance for credit losses	$ 3	$ 0
Securities held to maturity, fair value	$ 8,218	$ 8,460
SHAREHOLDERS' EQUITY
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	5,470,453	5,465,707
Treasury stock, shares (in shares)	693,933	693,933

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest and dividend income:
Loans, including fees	$ 13,293	$ 10,020	$ 25,569	$ 19,818
Securities
Taxable	934	851	1,892	1,546
Tax exempt	41	45	83	92
Dividends	75	69	165	127
Interest-bearing deposits with banks	671	232	1,097	286
Other interest	3	4	5	9
Total interest and dividend income	15,017	11,221	28,811	21,878
Interest expense:
Deposits	3,091	507	4,923	1,026
Other borrowed funds	169	103	271	209
Subordinated debentures	143	58	281	100
Total interest expense	3,403	668	5,475	1,335
Net interest income	11,614	10,553	23,336	20,543
Provision for (recovery of) credit losses	24	813	513	(313)
Net interest income after provision for (recovery of) credit losses	11,590	9,740	22,823	20,856
Noninterest income:
Service charges on deposit accounts	653	595	1,264	1,153
Trust fees	82	86	168	167
Income from bank owned life insurance and annuity assets	211	195	418	469
Mortgage banking income	44	220	91	455
Electronic refund check / deposit fees	135	135	675	675
Debit / credit card interchange income	1,215	1,177	2,388	2,312
Tax preparation fees	33	50	664	738
Other	340	178	812	387
Total noninterest income	2,713	2,636	6,480	6,356
Noninterest expense:
Salaries and employee benefits	5,841	5,683	11,725	11,253
Occupancy	485	424	947	902
Furniture and equipment	330	279	628	545
Professional fees	433	498	866	987
Marketing expense	241	229	482	458
FDIC insurance	142	88	280	170
Data processing	726	688	1,446	1,360
Software	588	556	1,150	1,059
Foreclosed assets	7	36	9	37
Amortization of intangibles	6	10	13	20
Other	1,616	1,532	3,141	3,020
Total noninterest expense	10,415	10,023	20,687	19,811
Income before income taxes	3,888	2,353	8,616	7,401
Provision for income taxes	639	354	1,459	1,277
NET INCOME	$ 3,249	$ 1,999	$ 7,157	$ 6,124
Earnings per share (in dollars per share)	$ 0.68	$ 0.42	$ 1.5	$ 1.29

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
Net Income	$ 3,249	$ 1,999	$ 7,157	$ 6,124
Other comprehensive income (loss):
Change in unrealized gain (loss) on available for sale securities	(1,209)	(5,472)	936	(16,164)
Related tax (expense) benefit	254	1,150	(196)	3,395
Total other comprehensive income (loss), net of tax	(955)	(4,322)	740	(12,769)
Total comprehensive income (loss)	$ 2,294	$ (2,323)	$ 7,897	$ (6,645)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Common Stock [Member]	Common Stock [Member] Accounting Standards Update 2016-13 [Member]	Common Stock [Member] Accounting Standards Update 2016-13 [Member] Revision of Prior Period, Adjustment [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Accounting Standards Update 2016-13 [Member]	Additional Paid-in Capital [Member] Accounting Standards Update 2016-13 [Member] Revision of Prior Period, Adjustment [Member]	Retained Earnings [Member]	Retained Earnings [Member] Accounting Standards Update 2016-13 [Member]	Retained Earnings [Member] Accounting Standards Update 2016-13 [Member] Revision of Prior Period, Adjustment [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member] Accounting Standards Update 2016-13 [Member]	Accumulated Other Comprehensive Income (Loss) [Member] Accounting Standards Update 2016-13 [Member] Revision of Prior Period, Adjustment [Member]	Treasury Stock [Member]	Treasury Stock [Member] Accounting Standards Update 2016-13 [Member]	Treasury Stock [Member] Accounting Standards Update 2016-13 [Member] Revision of Prior Period, Adjustment [Member]	Total	Accounting Standards Update 2016-13 [Member]	Accounting Standards Update 2016-13 [Member] Revision of Prior Period, Adjustment [Member]
Balance, Beginning of period at Dec. 31, 2021	$ 5,447			$ 51,165			$ 100,702			$ 708			$ (16,666)			$ 141,356
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0			0			6,124			0			0			6,124
Other comprehensive loss, net	0			0			0			(12,769)			0			(12,769)
Cash dividends	0			0			(2,716)			0			0			(2,716)
Common stock issued to ESOP	18			557			0			0			0			575
Balance, End of Period at Jun. 30, 2022	5,465			51,722			104,110			(12,061)			(16,666)			132,570
Balance, Beginning of period at Mar. 31, 2022	5,465			51,722			103,829			(7,739)			(16,666)			136,611
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0			0			1,999			0			0			1,999
Other comprehensive loss, net	0			0			0			(4,322)			0			(4,322)
Cash dividends	0			0			(1,718)			0			0			(1,718)
Balance, End of Period at Jun. 30, 2022	5,465			51,722			104,110			(12,061)			(16,666)			132,570
Balance, Beginning of period at Dec. 31, 2022	5,465	$ 5,465	$ 0	51,722	$ 51,722	$ 0	109,320	$ 107,111	$ (2,209)	(14,813)	$ (14,813)	$ 0	(16,666)	$ (16,666)	$ 0	135,028	$ 132,819	$ (2,209)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0			0			7,157			0			0			7,157
Other comprehensive loss, net	0			0			0			740			0			740
Cash dividends	0			0			(2,769)			0			0			(2,769)
Common stock issued to ESOP	5			120			0			0			0			125
Balance, End of Period at Jun. 30, 2023	5,470			51,842			111,499			(14,073)			(16,666)			138,072
Balance, Beginning of period at Mar. 31, 2023	5,470			51,842			110,017			(13,118)			(16,666)			137,545
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0			0			3,249			0			0			3,249
Other comprehensive loss, net	0			0			0			(955)			0			(955)
Cash dividends	0			0			(1,767)			0			0			(1,767)
Balance, End of Period at Jun. 30, 2023	$ 5,470			$ 51,842			$ 111,499			$ (14,073)			$ (16,666)			$ 138,072

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) [Abstract]
Cash dividends, per share (in dollars per share)	$ 0.37	$ 0.36	$ 0.58	$ 0.57
Common stock issued to ESOP, shares (in shares)			4,746	18,522

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) [Abstract]
Net cash provided by operating activities:	$ 8,176	$ 5,117
Investing activities:
Proceeds from maturities and paydowns of securities available for sale	11,328	16,760
Purchases of securities available for sale	0	(49,271)
Proceeds from calls and maturities of securities held to maturity	249	547
Purchase of securities held to maturity	(586)	(384)
Proceeds from maturities of certificates of deposit in financial institutions	1,855	445
Purchases of certificates of deposit in financial institutions	(245)	0
Purchase of restricted investments in bank stocks	(111)	0
Redemptions of restricted investments in bank stocks	1,860	0
Net change in loans	(65,406)	(40,006)
Purchases of premises and equipment	(1,422)	(948)
Proceeds from building grant	0	200
Net cash provided by (used in) investing activities	(52,478)	(72,657)
Financing activities:
Change in deposits	48,917	13,446
Cash dividends	(2,769)	(2,716)
Proceeds from Federal Home Loan Bank borrowings	10,000	0
Repayment of Federal Home Loan Bank borrowings	(1,060)	(1,130)
Change in other short-term borrowings	19	0
Net cash provided by financing activities	55,107	9,600
Change in cash and cash equivalents	10,805	(57,940)
Cash and cash equivalents at beginning of period	45,990	152,034
Cash and cash equivalents at end of period	56,795	94,094
Supplemental disclosure:
Cash paid for interest	2,859	1,443
Cash paid for income taxes	1,900	1,100
Operating lease liability arising from obtaining right-of-use asset	$ 187	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION: The accompanying consolidated financial statements include the accounts of Ohio Valley Banc Corp. (“Ohio Valley”) and its wholly-owned subsidiaries, The Ohio Valley Bank Company (the “Bank”), Loan Central, Inc., a consumer finance company, Ohio Valley Financial Services Agency, LLC, an insurance agency, and OVBC Captive, Inc., a limited purpose property and casualty insurance company. The Bank has wholly-owned subsidiaries, Race Day Mortgage, Inc., an Ohio corporation that provided online consumer mortgages, and Ohio Valley REO, LLC, an Ohio limited liability company (“Ohio Valley REO”), to which the Bank transfers certain real estate acquired by the Bank through foreclosure for sale by Ohio Valley REO. In February 2023, Ohio Valley announced that it was taking steps toward closing Race Day. The decision to start this process was made due to low loan demand, issues retaining personnel, and lack of profitability. Ohio Valley and its subsidiaries are collectively referred to as the “Company.” All material intercompany accounts and transactions have been eliminated in consolidation. These interim financial statements are prepared by the Company without audit and reflect all adjustments of a normal recurring nature which, in the opinion of management, are necessary to present fairly the consolidated financial position of the Company at June 30, 2023, and its results of operations and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 2023, are not necessarily indicative of the operating results to be anticipated for the full fiscal year ending December 31, 2023. The accompanying consolidated financial statements do not purport to contain all the necessary financial disclosures required by U.S. generally accepted accounting principles (“US GAAP”) that might otherwise be necessary in the circumstances. The Annual Report of the Company for the year ended December 31, 2022, contains consolidated financial statements and related notes which should be read in conjunction with the accompanying consolidated financial statements. The consolidated financial statements for 2022 have been reclassified to conform to the presentation for 2023. These reclassifications had no effect on net income or shareholders’ equity. USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS: INDUSTRY SEGMENT INFORMATION: ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS: Effective January 1, 2023, the Company adopted ASU No. 2022-02 Financial Instruments - Credit Losses (Topic 326): TDR’s and Vintage Disclosures Effective January 1, 2023, the Company adopted ASU No. 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, the The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable US GAAP. The Company recorded a net decrease to retained earnings of $2,209 as of January 1, 2023 for the cumulative effect of adopting ASC 326. The following table illustrates the transition adjustment of adopting ASC 326: January 1, 2023 As Reported Under ASC 326 Pre-ASC 326 Adoption Impact of ASC 326 Adoption Assets: ACL - HTM debt securities Obligations of states and political subdivisions $ 3 $ — $ 3 ACL - Loans Residential real estate 2,026 681 1,345 Commercial real estate 2,200 2,038 162 Commercial and industrial 1,177 1,293 (116 ) Consumer 2,028 1,257 771 Total ACL - Loans $ 7,431 $ 5,269 $ 2,162 Deferred tax assets $ 6,853 $ 6,266 $ 587 Liabilities: ACL - Off-balance sheet commitments $ 631 $ — $ 631 DEBT SECURITIES: Premium amortization is deducted from, and discount accretion is added to, interest income on securities using the level yield method without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Gains and losses are recognized upon the sale of specific identified securities on the completed trade date. ALLOWANCE FOR CREDIT LOSSES (“ACL”) - AFS SECURITIES: Changes in the ACL are recorded as credit loss expense (or reversal). Losses are charged against the allowance when management believes the uncollectibility of an AFS security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on AFS debt securities totaled $429 at June 30, 2023, and is excluded from the estimate of credit losses. Management classifies the AFS portfolio into the following major security types: U.S. Government securities, U.S. Government sponsored entity securities, and Agency mortgage-backed residential securities. These security types have an explicit government guarantee, and therefore, no ACL is recorded for these securities. As a result, there was no ACL related to AFS debt securities at June 30, 2023. ACL - HTM SECURITIES: Management measures expected credit losses on HTM debt 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 the Company’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. Management classifies the HTM portfolio into two major security types: Obligations of states and political subdivisions and Agency mortgage-backed residential securities. Agency mortgage-backed residential securities consist of only two securities with balances that are not significant. With regard to obligations of states and political subdivisions, 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, there was $ in the ACL related to HTM debt LOANS: Interest income is discontinued and the loan moved to non-accrual status when full loan repayment is in doubt, typically when the loan payments are past due 90 days or over unless the loan is well-secured or in process of collection. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with the full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. As of June 30, 2023 and December 31, 2022, there were no loans held for sale by the Bank. ACL – LOANS: The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers historical loss experience, current conditions and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the ACL using the following methods: Portfolio Segment Measurement Method Loss Driver Residential real estate Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial real estate: Owner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Nonowner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Construction Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial and industrial Cumulative Undiscounted Expected Loss National Unemployment, National GDP Consumer: Automobile Cumulative Undiscounted Expected Loss National Unemployment Home equity Cumulative Undiscounted Expected Loss National Unemployment Other Cumulative Undiscounted Expected Loss, Remaining Life Method National Unemployment Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. In defining historical loss rates and the prepayment rates and curtailment rates used to determine the expected life of loans, the use of regional and national peer data was used. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Our reasonable and supportable forecast adjustment is based on the national unemployment rate and the national gross domestic product forecast for the first year. For periods beyond our reasonable and supportable forecast, we revert to historical loss rates utilizing a straight-line method over a two-year reversion period. The qualitative adjustments for current conditions are based upon changes in lending policies and practices, experience and ability of lending staff, quality of the Company’s loan review system, value of underlying collateral, the volume and severity of past due loans, the value of underlying collateral for collateral dependent loans, the existence of and changes in concentrations and other external factors. Each factor is assigned a value to reflect improving, stable, or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower, or the extension of renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. The Company has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on non-accrual status, any outstanding accrued interest is reversed against interest income. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not also included in the collective evaluation. We evaluate all loans that meet the following criteria: 1) when it is determined that foreclosure is probable; 2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral; 3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Specific reserves are established based on the following three acceptable methods for measuring the ACL: 1) the present value of expected future cash flows discounted at the loan’s original effective interest rate; 2) the loan’s observable market price; or 3) the fair value of the collateral when the loan is collateral dependent. Our individual loan evaluations consist primarily of the fair value of collateral method because most of our loans are collateral dependent. Collateral values are discounted to consider disposition costs when appropriate. A specific reserve is established or a charge-off is taken if the fair value of the loan is less than the loan balance. At June 30, 2023, there was $7,571 in the ACL related to loans, with corresponding provision expense of $114 and $579 during the three and six months ended June 30, 2023, respectively. The Company’s loan portfolio segments have been identified as follows: Commercial and Industrial, Commercial Real Estate, Residential Real Estate, and Consumer. Commercial and industrial: Commercial real estate: Residential real estate: Consumer: ACL – OFF-BALANCE SHEET CREDIT EXPOSURES: EARNINGS PER SHARE:

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2023
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 2 – FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1: Level 2: Level 3: The following is a description of the Company’s valuation methodologies used to measure and disclose the fair values of its financial assets and liabilities on a recurring or nonrecurring basis: Securities: Individually Evaluated Collateral Dependent Loans: In some instances, fair value adjustments can be made based on a quoted price from an observable input, such as a purchase agreement. Such adjustments would be classified as a Level classification. I Other Real Estate Owned: Appraisals for both collateral-dependent impaired loans and other real estate owned are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of management reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with management’s own assumptions of fair value based on factors that include recent market data or industry-wide statistics. On an as-needed basis, the Company reviews the fair value of collateral, taking into consideration current market data, as well as all selling costs, which typically amount to approximately 10% of the fair value of such collateral. Interest Rate Swap Agreements: Assets and Liabilities Measured on a Recurring Basis Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurements at June 30, 2023 Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 55,795 $ — $ — U.S. Government sponsored entity securities — 5,874 — Agency mortgage-backed securities, residential — 112,839 — Interest rate swap derivatives — 1,375 — Liabilities: Interest rate swap derivatives — (1,375 ) — Fair Value Measurements at December 31, 2022 Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 54,792 $ — $ — U.S. Government sponsored entity securities — 7,983 — Agency mortgage-backed securities, residential — 121,299 — Interest rate swap derivatives — 1,340 — Liabilities Interest rate swap derivatives — (1,340 ) — Assets and Liabilities Measured on a Nonrecurring Basis There were no assets or liabilities measured at fair value on a nonrecurring basis at June 30, 2023 and December 31, 2022. There was no other real estate owned measured at fair value less costs to sell at June 30, 2023 and December 31, 2022. Furthermore, there were no corresponding write downs during the three and six months ended June 30, 2023 and 2022. There was no quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at June 30, 2023 and December 31, 2022. The carrying amounts and estimated fair values of financial instruments at June 30, 2023 and December 31, 2022 are as follows: Carrying Fair Value Measurements at June 30, 2023 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 56,795 $ 56,795 $ — $ — $ 56,795 Certificates of deposit in financial institutions 245 — 245 — 245 Securities available for sale 174,508 55,795 118,713 — 174,508 Securities held to maturity 8,964 — 4,999 3,219 8,218 Loans, net 942,381 — — 909,492 909,492 Interest rate swap derivatives 1,375 — 1,375 — 1,375 Accrued interest receivable 3,164 — 440 2,724 3,164 Financial liabilities: Deposits 1,076,572 812,691 261,679 — 1,074,370 Other borrowed funds 26,904 — 25,411 — 25,411 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,375 — 1,375 — 1,375 Accrued interest payable 3,048 — 3,048 — 3,048 Carrying Fair Value Measurements at December 31, 2022 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 45,990 $ 45,990 $ — $ — $ 45,990 Certificates of deposit in financial institutions 1,862 — 1,862 — 1,862 Securities available for sale 184,074 54,792 129,282 — 184,074 Securities held to maturity 9,226 — 4,987 3,473 8,460 Loans, net 879,780 — — 846,870 846,870 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest receivable 3,112 — 485 2,627 3,112 Financial liabilities: Deposits 1,027,655 875,736 149,974 — 1,025,710 Other borrowed funds 17,945 — 16,364 — 16,364 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest payable 432 1 431 — 432 Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

SECURITIES

SECURITIES	6 Months Ended
	Jun. 30, 2023
SECURITIES [Abstract]
SECURITIES	NOTE 3 – SECURITIES The following table summarizes the amortized cost and fair value of securities available for sale and securities held to maturity at June 30, 2023 and December 31, 2022, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive (loss) and gross unrecognized gains and losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30 , 2023 U.S. Government securities $ 58,567 $ — $ (2,772 ) $ 55,795 U.S. Government sponsored entity securities 6,680 — (806 ) 5,874 Agency mortgage-backed securities, residential 127,076 — (14,237 ) 112,839 Total securities $ 192,323 $ — $ (17,815 ) $ 174,508 December 31, 2022 U.S. Government securities $ 57,698 $ — $ (2,906 ) $ 54,792 U.S. Government sponsored entity securities 8,845 — (862 ) 7,983 Agency mortgage-backed securities, residential 136,282 — (14,983 ) 121,299 Total securities $ 202,825 $ — $ (18,751 ) $ 184,074 Securities Held to Maturity Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Estimated Fair Value Allowance for Credit Losses June 30 , 2023 Obligations of states and political subdivisions $ 8,966 $ 21 $ (770 ) $ 8,217 $ (3 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 8,967 $ 21 $ (770 ) $ 8,218 $ (3 ) December 31 , 2022 Obligations of states and political subdivisions $ 9,225 $ 32 $ (798 ) $ 8,459 Agency mortgage-backed securities, residential 1 — — 1 Total securities $ 9,226 $ 32 $ (798 ) $ 8,460 The amortized cost and estimated fair value of debt securities at June 30, 2023, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities because certain issuers may have the right to call or prepay the debt obligations prior to their contractual maturities. Securities not due at a single maturity are shown separately. Available for Sale Held to Maturity Debt Securities: Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 15,939 $ 15,672 $ 585 $ 583 Due in over one to five years 49,308 45,997 3,890 3,725 Due in over five to ten years — — 3,780 1,943 Due after ten years — — 711 1,966 Agency mortgage-backed securities, residential 127,076 112,839 1 1 Total debt securities $ 192,323 $ 174,508 $ 8,967 $ 8,218 There were no sales of securities during the three and six months ended June 30, 2023 and 2022. Debt securities with a carrying value of approximately $ at and $ at , were pledged to secure public deposits, repurchase agreements, and for other purposes required or permitted by law. The following table summarizes debt securities available for sale in an unrealized loss position for which an allowance for credit losses has not been recorded at June 30, 2023 and December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position: June 30 2023 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale U.S. Government securities $ 17,784 $ (238 ) $ 38,011 $ (2,534 ) $ 55,795 $ (2,772 ) U.S. Government sponsored entity securities — — 5,874 (806 ) 5,874 (806 ) Agency mortgage-backed securities, residential 8,308 (524 ) 104,531 (13,713 ) 112,839 (14,237 ) Total available for sale $ 26,092 $ (762 ) $ 148,416 $ (17,053 ) $ 174,508 $ (17,815 ) December 31, 2022 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale U.S. Government securities $ 36,460 $ (977 ) $ 18,332 $ (1,929 ) $ 54,792 $ (2,906 ) U.S Government sponsored entity securities 2,786 (60 ) 5,197 (802 ) 7,983 (862 ) Agency mortgage-backed securities, residential 71,510 (7,178 ) 49,789 (7,805 ) 121,299 (14,983 ) Total available for sale $ 110,756 $ (8,215 ) $ 73,318 $ (10,536 ) $ 184,074 $ (18,751 ) Management evaluates available for sale debt securities in unrealized positions to determine whether impairment is due to credit-related factors. Consideration is given to (1) the extent to which the fair value is less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the intent and ability of the Company to retain its investment in the security for a period of time sufficient to allow for any anticipated recovery in fair value. At June 30, 2023, the Company had 103 available for sale debt securities in an unrealized position without an allowance for credit losses, of which 19 were from U.S. Government securities, 3 were from U.S. Government sponsored entity securities, and 81 were from Agency mortgage-backed residential securities. Management does not have the intent to sell any of these securities and believes that it is more likely than not that the Company will not have to sell any such securities before a recovery of cost. The fair value is expected to recover as the securities approach their maturity date or repricing date or if market yields for such investments decline. Accordingly, as of June 30, 2023, management believes that the unrealized losses detailed in the previous table are due to noncredit-related factors, including changes in interest rates and other market conditions and, therefore, the Company carried no allowance for credit losses on available for sale debt securities at June 30, 2023. The following table presents the activity in the allowance for credit losses for held to maturity debt securities: Held to Maturity Debt Securities Six months ended June 30, 2023 Allowance for credit losses: Beginning balance $ — Impact of adopting ASC 326 3 Credit loss expense — Allowance for credit losses ending balance $ 3 The Company’s held to maturity securities primarily consist of obligations of states and political subdivisions. The ACL on held to maturity securities is estimated at each measurement date on a collective basis by major security type. Risk factors such as issuer bond ratings, historical loss rates, financial condition of issuer, and timely principal and interest payments of issuer were evaluated to determine if a credit reserve was required within the portfolio. At June 30, 2023, there were no past due principal and interest payments related to held to maturity securities. The Company identified a cumulative loss rate of using historical loss data provided by S&P and Moody’s bond rating service. This resulted in a $ credit loss reserve for held to maturity debt securities upon adoption of ASC 326 on January 1, 2023, with provision expense during the three and six months ended June 30, 2023.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	NOTE 4 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans are comprised of the following: June 30, 2023 December 31, 2022 Residential real estate $ 319,036 $ 297,036 Commercial real estate: Owner-occupied 71,486 72,719 Nonowner-occupied 184,304 182,831 Construction 45,432 33,205 Commercial and industrial 160,747 151,232 Consumer: Automobile 60,230 54,837 Home equity 30,168 27,791 Other 78,549 65,398 949,952 885,049 Less: Allowance for credit losses (7,571 ) (5,269 ) Loans, net $ 942,381 $ 879,780 At and , net deferred loan origination costs were $ and $ , respectively. At and , net unamortized loan purchase premiums were $ and $ , respectively. The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of June 30, 2023 and December 31, 2022: June 30 ,2023 Loans Past Due 90 Days And Still Accruing Nonaccrual Loans With No ACL Nonaccrual Loans With an ACL Total Nonaccrual Loans Residential real estate $ 39 $ — $ 1,246 $ 1,246 Commercial real estate: Owner-occupied — 825 52 877 Nonowner-occupied 9 — 68 68 Construction — — 3 3 Commercial and industrial — — 145 145 Consumer: Automobile 31 — 144 144 Home equity — — 99 99 Other 12 — 70 70 Total $ 91 $ 825 $ 1,827 $ 2,652 December 31 , 2022 Loans Past Due 90 Days And Still Accruing Nonaccrual Residential real estate $ 100 $ 1,708 Commercial real estate: Owner-occupied — 938 Nonowner-occupied — 70 Construction — 75 Commercial and industrial — 150 Consumer: Automobile 27 82 Home equity — 151 Other 411 59 Total $ 538 $ 3,233 The Company recognized $67 and $87 of interest income in nonaccrual loans during the three and six months ended June 30, 2023. The following table presents the aging of the recorded investment of past due loans by class of loans as of June 30, 2023 and December 31, 2022: June 30 , 2023 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 777 $ 505 $ 345 $ 1,627 $ 317,409 $ 319,036 Commercial real estate: Owner-occupied 76 77 873 1,026 70,460 71,486 Nonowner-occupied 270 — 77 347 183,957 184,304 Construction - — — - 45,432 45,432 Commercial and industrial 81 — 145 226 160,521 160,747 Consumer: Automobile 828 182 161 1,171 59,059 60,230 Home equity 33 44 99 176 29,992 30,168 Other 428 100 65 593 77,956 78,549 Total $ 2,493 $ 908 $ 1,765 $ 5,166 $ 944,786 $ 949,952 December 31 , 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 1,799 $ 701 $ 497 $ 2,997 $ 294,039 $ 297,036 Commercial real estate: Owner-occupied 97 — 938 1,035 71,684 72,719 Nonowner-occupied 626 5 — 631 182,200 182,831 Construction 40 45 17 102 33,103 33,205 Commercial and industrial 21 — 150 171 151,061 151,232 Consumer: Automobile 804 240 97 1,141 53,696 54,837 Home equity 204 — 151 355 27,436 27,791 Other 875 113 452 1,440 63,958 65,398 Total $ 4,466 $ 1,104 $ 2,302 $ 7,872 $ 877,177 $ 885,049 Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. These risk categories are represented by a loan grading scale from 1 through 11. The Company analyzes loans individually with a higher credit risk rating and groups these loans into categories called “criticized” and ”classified” assets. The Company considers its criticized assets to be loans that are graded 8 and its classified assets to be loans that are graded 9 through 11. The Company’s risk categories are reviewed at least annually on loans that have aggregate borrowing amounts that meet or exceed $1,000. The Company uses the following definitions for its criticized loan risk ratings: Special Mention. The Company uses the following definitions for its classified loan risk ratings: Substandard. Doubtful. Loss. As of June 30, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of commercial loans by class of loans was as follows: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate - Owner-occupied Risk Rating Pass $ 3,150 $ 6,871 $ 25,806 $ 6,121 $ 6,558 $ 18,139 $ 1,554 $ 68,199 Special Mention — — — — — 533 — 533 Substandard — — — — 490 1,964 300 2,754 Doubtful — — — — — — — — Total $ 3,150 $ 6,871 $ 25,806 $ 6,121 $ 7,048 $ 20,636 $ 1,854 $ 71,486 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate - Nonowner-occupied Risk Rating Pass $ 8,188 $ 28,927 $ 34,701 $ 25,956 $ 15,695 $ 64,024 $ 1,587 $ 179,078 Special Mention — — — 3,276 — 1,872 — 5,148 Substandard — — 78 — — — — 78 Doubtful — — — — — — — — Total $ 8,188 $ 28,927 $ 34,779 $ 29,232 $ 15,695 $ 65,896 $ 1,587 $ 184,304 Current Period gross charge-offs $ — $ — $ 132 $ — $ — $ — $ — $ 132 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate - Construction Risk Rating Pass $ 4,262 $ 30,932 $ 5,911 $ 331 $ 451 $ 3,484 $ 61 $ 45,432 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total $ 4,262 $ 30,932 $ 5,911 $ 331 $ 451 $ 3,484 $ 61 $ 45,432 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial and Industrial Risk Rating Pass $ 5,061 $ 33,596 $ 27,707 $ 32,679 $ 536 $ 29,270 $ 30,063 $ 158,912 Special Mention — — — — — 39 — 39 Substandard — — — 1,491 — 305 — 1,796 Doubtful — — — — — — — — Total $ 5,061 $ 33,596 $ 27,707 $ 34,170 $ 536 $ 29,614 $ 30,063 $ 160,747 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 29 $ 29 December 31, 2022 Pass Criticized Classified Total Commercial real estate: Owner-occupied $ 68,236 $ 3,545 $ 938 $ 72,719 Nonowner-occupied 177,479 5,352 — 182,831 Construction 33,143 — 62 33,205 Commercial and industrial 147,627 1,879 1,726 151,232 Total $ 426,485 $ 10,776 $ 2,726 $ 439,987 The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of June 30, 2023 and December 31, 2022: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 26,473 $ 41,394 $ 54,051 $ 47,025 $ 22,791 $ 100,227 $ 25,790 $ 317,751 Nonperforming — — — 8 120 1,157 — 1,285 Total $ 26,473 $ 41,394 $ 54,051 $ 47,033 $ 22,911 $ 101,384 $ 25,790 $ 319,036 Current Period gross charge-offs $ — $ 1 $ 3 $ — $ — $ 67 $ — $ 71 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Automobile: Payment Performance Performing $ 16,765 $ 26,128 $ 9,527 $ 4,219 $ 1,885 $ 1,542 $ — $ 60,066 Nonperforming 64 42 26 1 19 12 — 164 Total $ 16,829 $ 26,170 $ 9,553 $ 4,220 $ 1,904 $ 1,554 $ — $ 60,230 Current Period gross charge-offs $ 3 $ 52 $ 79 $ — $ 12 $ 3 $ — $ 149 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Home Equity: Payment Performance Performing $ — $ 161 $ — $ — $ — $ 39 $ 29,869 $ 30,069 Nonperforming — — — — — — 99 99 Total $ — $ 161 $ — $ — $ — $ 39 $ 29,968 $ 30,168 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 43 $ 43 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Other: Payment Performance Performing $ 13,238 $ 29,701 $ 13,263 $ 5,890 $ 1,648 $ 1,341 $ 13,396 $ 78,477 Nonperforming — 9 6 29 13 15 — 72 Total $ 13,238 $ 29,710 $ 13,269 $ 5,919 $ 1,661 $ 1,356 $ 13,396 $ 78,549 Current Period gross charge-offs $ 154 $ 54 $ 75 $ 38 $ 21 $ 15 $ 92 $ 449 Consumer December 31, 2022 Automobile Home Equity Other Residential Real Estate Total Performing $ 54,728 $ 27,640 $ 64,928 $ 295,228 $ 442,524 Nonperforming 109 151 470 1,808 2,538 Total $ 54,837 $ 27,791 $ 65,398 $ 297,036 $ 445,062 The Company originates residential, consumer, and commercial loans to customers located primarily in the southeastern areas of Ohio as well as the western counties of West Virginia. Approximately 4.36% of total loans were unsecured at June 30, 2023, down from 4.52% at December 31, 2022. Modifications to Borrowers Experiencing Financial Difficulty: Occasionally, the Company modifies loans to borrowers experiencing financial difficulty. These modifications may include one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; a reduction in the contractual principal and interest payments of the loan; or short-term interest-only payment terms. All modifications to borrowers experiencing financial difficulty are considered to be impaired. During the six months ended June 30, 2023, the Company experienced no new modifications to borrowers experiencing financial difficulty. The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended June 30, 2023 and 2022: June 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,031 $ 2,306 $ 1,177 $ 2,093 $ 7,607 Provision for credit losses 89 (69 ) (176 ) 270 114 Loans charged-off (24 ) — — (393 ) (417 ) Recoveries 11 15 114 127 267 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 June 30 , 2022 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 714 $ 1,991 $ 1,389 $ 1,174 $ 5,268 Provision for credit losses (77 ) (150 ) 769 271 813 Loans charged-off (39 ) (15 ) (618 ) (372 ) (1,044 ) Recoveries 16 20 8 133 177 Total ending allowance balance $ 614 $ 1,846 $ 1,548 $ 1,206 $ 5,214 The following table presents the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2023 and 2022: June 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 Impact of adopting ASC 326 1,345 162 (116 ) 771 2,162 Provision for credit losses 128 156 (155 ) 450 579 Loans charged-off (71 ) (132 ) (29 ) (641 ) (873 ) Recoveries 24 28 122 260 434 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 June 30 , 2022 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 Provision for credit losses (356 ) (725 ) 579 189 (313 ) Loans charged-off (42 ) (16 ) (618 ) (702 ) (1,378 ) Recoveries 32 39 16 335 422 Total ending allowance balance $ 614 $ 1,846 $ 1,548 $ 1,206 $ 5,214 The following table presents the balance in the allowance for credit losses and the recorded investment of loans by portfolio segment and based on impairment method as of December 31, 2022: December 31 , 2022 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ — $ — $ — $ — $ — Collectively evaluated for impairment 681 2,038 1,293 1,257 5,269 Total ending allowance balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 Loans: Loans individually evaluated for impairment $ — $ 1,986 $ — $ 28 $ 2,014 Loans collectively evaluated for impairment 297,036 286,769 151,232 147,998 883,035 Total ending loans balance $ 297,036 $ 288,755 $ 151,232 $ 148,026 $ 885,049 The following table presents the amortized cost basis of collateral dependent loans by class of loans as of June 30, 2023: Collateral Type June 30, 2023 Real Estate Business Assets Total Commercial real estate: Owner-occupied $ 517 $ 281 $ 798 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 544 $ 281 $ 825 The following tables present information related to loans individually evaluated for impairment by class of loans as of December 31, 2022: December 31 , 2022 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated With an allowance recorded: $ — $ — $ — With no related allowance recorded: Commercial real estate: Owner-occupied 1,692 1,607 — Nonowner-occupied 379 379 — Consumer: Home equity 28 28 — Total $ 2,099 $ 2,014 $ — The following tables present information related to loans individually evaluated for impairment by class of loans for the three and six months ended June 30, 2022: Three months ended June 30, 2022 Six months ended June 30, 2022 Average Impaired Loans Interest Income Recognized Cash Basis Interest Recognized Average Impaired Loans Interest Income Recognized Interest Income Recognized With an allowance recorded: Commercial and industrial $ 1,619 $ 15 $ 15 $ 1,744 $ 54 $ 54 With no related allowance recorded: Commercial real estate: Owner-occupied 1,675 26 26 1,687 48 48 Nonowner-occupied 382 7 7 383 14 14 Total $ 3,676 $ 48 $ 48 $ 3,814 $ 116 $ 116 The recorded investment of a loan excludes accrued interest and net deferred origination fees and costs due to immateriality. Nonaccrual loans and loans past due 90 days or more and still accruing include both smaller balance homogenous loans that are collectively evaluated for impairment and individually classified as impaired loans. The Company transfers loans to other real estate owned, at fair value less cost to sell, in the period the Company obtains physical possession of the property (through legal title or through a deed in lieu). As of June 30, 2023, the Company had 68 in other real estate owned for residential real estate properties compared to none at December 31, 2022. In addition, nonaccrual residential mortgage loans that are in the process of foreclosure had a recorded investment of $455 and $370 as of June 30, 2023 and December 31, 2022, respectively.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	6 Months Ended
	Jun. 30, 2023
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK [Abstract]
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	NOTE 5 – FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, standby letters of credit and financial guarantees. The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit, and financial guarantees written, is represented by the contractual amount of those instruments. The contract amounts of these instruments are not included in the consolidated financial statements. At June 30, 2023, the contract amounts of these instruments totaled approximately $110,924, compared to $103,413 at December 31, 2022. The Bank estimates expected credit losses over the contractual period in which the Bank is exposed to credit risk via a contractual obligation to extend credit. At June 30, 2023, the estimated ACL related to off-balance sheet commitments was $565, which includes a $90 recovery of provision during the three months ended June 30, 2023 and a $66 recovery of provision during the six months ended June 30, 2023. The Bank uses the same credit policies in making commitments and conditional obligations as it does for instruments recorded on the balance sheet. Since many of these instruments are expected to expire without being drawn upon, the total contract amounts do not necessarily represent future cash requirements.

OTHER BORROWED FUNDS

OTHER BORROWED FUNDS	6 Months Ended
	Jun. 30, 2023
OTHER BORROWED FUNDS [Abstract]
OTHER BORROWED FUNDS	NOTE 6 – OTHER BORROWED FUNDS Other borrowed funds at June 30, 2023 and December 31, 2022 are comprised of advances from the Federal Home Loan Bank (“FHLB”) of Cincinnati and promissory notes. FHLB Borrowings Promissory Notes Totals June 30 2023 $ 24,510 $ 2,394 $ 26,904 December 31, 2022 $ 15,569 $ 2,376 $ 17,945 Pursuant to collateral agreements with the FHLB, advances are secured by $312,680 in qualifying mortgage loans, $32,359 in commercial loans and $2,064 in FHLB stock at June 30, 2023. Fixed-rate FHLB advances of $24,510 mature through 2042 and have interest rates ranging from 1.53% to 4.68% and a year-to-date weighted average cost of 2.70% at June 30, 2023 and 2.39% at December 31, 2022. There were no variable-rate FHLB borrowings at June 30, 2023. At June 30, 2023, the Company had a cash management line of credit enabling it to borrow up to $100,000 from the FHLB, subject to the stock ownership and collateral limitations described below. All cash management advances have an original maturity of 90 days. The line of credit must be renewed on an annual basis. There was $100,000 available on this line of credit at June 30, 2023. Based on the Company’s current FHLB stock ownership, total assets and pledgeable loans, the Company had the ability to obtain borrowings from the FHLB up to a maximum of $191,392 at June 30, 2023. Of this maximum borrowing capacity, the Company had $106,932 available to use as additional borrowings, of which $100,000 could be used for short term, cash management advances, as mentioned above. Promissory notes, issued primarily by Ohio Valley, are due at various dates through a final maturity date of November 18, 2024, and have fixed rates ranging from 3.15% to 5.00% and a year-to-date weighted average cost of 3.26% at June 30, 2023, as compared to 1.35% at December 31, 2022. At June 30, 2023, there were six promissory notes payable by Ohio Valley to related parties Letters of credit issued on the Bank’s behalf by the FHLB to collateralize certain public unit deposits as required by law totaled $59,950 at June 30, 2023 and $75,140 at December 31, 2022. Scheduled principal payments as of June 30, 2023: FHLB Borrowings Promissory Notes Totals 2023 $ 2,764 $ — $ 2,764 2024 4,959 2,394 7,353 2025 4,983 — 4,983 2026 2,908 — 2,908 2027 1,397 — 1,397 Thereafter 7,499 — 7,499 $ 24,510 $ 2,394 $ 26,904

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2023
SEGMENT INFORMATION [Abstract]
SEGMENT INFORMATION	NOTE 7 – SEGMENT INFORMATION The reportable segments are determined by the products and services offered, primarily distinguished between banking and consumer finance. They are also distinguished by the level of information provided to the chief operating decision maker, who uses such information to review performance of various components of the business, which are then aggregated if operating performance, products/services, and customers are similar. Loans, investments, and deposits provide the majority of the net revenues from the banking operation, while loans provide the majority of the net revenues for the consumer finance segment. All Company segments are domestic. Total revenues from the banking segment, which accounted for the majority of the Company’s total revenues, totaled 94.4% and 92.9% of total consolidated revenues for the quarters end June 30, 2023 and 2022, respectively. The accounting policies used for the Company’s reportable segments are the same as those described in Note 1 - Summary of Significant Accounting Policies. Income taxes are allocated based on income before tax expense. Information for the Company’s reportable segments is as follows: Three Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 11,070 $ 544 $ 11,614 Provision for (recovery of) credit losses 40 (16 ) 24 Noninterest income 2,618 95 2,713 Noninterest expense 9,784 631 10,415 Provision for income taxes 634 5 639 Net income 3,230 19 3,249 Assets 1,259,929 14,301 1,274,230 Three Months Ended June 30, 2022 Banking Consumer Finance Total Company Net interest income $ 10,024 $ 529 $ 10,553 Provision for (recovery of) credit losses 800 13 813 Noninterest income 2,523 113 2,636 Noninterest expense 9,459 564 10,023 Provision for income taxes 341 13 354 Net income 1,947 52 1,999 Assets 1,240,072 13,814 1,253,886 Six Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 22,254 $ 1,082 $ 23,336 Provision for (recovery of) credit losses 624 (111 ) 513 Noninterest income 5,618 862 6,480 Noninterest expense 19,380 1,307 20,687 Provision for income taxes 1,303 156 1,459 Net income 6,565 592 7,157 Assets 1,259,929 14,301 1,274,230 Six Months Ended June 30, 2022 Banking Consumer Finance Total Company Net interest income $ 19,492 $ 1,051 $ 20,543 Provision for (recovery of) credit losses (300 ) (13 ) (313 ) Noninterest income 5,414 942 6,356 Noninterest expense 18,553 1,258 19,811 Provision for income taxes 1,121 156 1,277 Net income 5,532 592 6,124 Assets 1,240,072 13,814 1,253,886

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
LEASES [Abstract]
LEASES	NOTE 8 – LEASES Substantially all of the Company’s operating lease right-of-use (“ROU”) assets and operating lease liabilities represent leases for branch buildings and office space to conduct business. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet. The lease expense for these leases are recorded on a straight-line basis over the lease term. Leases with initial terms in excess of 12 months are recorded as either operating or financing leases on the consolidated balance sheet. The Company has no finance lease arrangements. Operating leases have remaining lease terms ranging from 34 months to 18 years, some of which include options to extend the leases for up to 15 years. Operating lease ROU assets and operating lease liabilities are valued based on the present value of future minimum lease payments, discounted with an incremental borrowing rate for the same term as the underlying lease. The Company has one lease arrangement that contains variable lease payments that are adjusted periodically for an index. Balance sheet information related to leases is as follows: As of June 30, 2023 As of December 31, 2022 Operating leases: Operating lease right-of-use assets $ 1,297 $ 1,294 Operating lease liabilities 1,297 1,294 The components of lease cost are as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Operating lease cost $ 55 $ 42 $ 106 $ 84 Short-term lease expense — 8 — 18 Future undiscounted lease payments for operating leases with initial terms of one year or more as of June 30, 2023 are as follows: Operating Leases 2023 $ 98 2024 195 2025 195 2026 140 2027 108 Thereafter 875 Total lease payments 1,611 Less: Imputed Interest (314 ) Total operating leases $ 1,297 Other information is as follows: As of June 30, 2023 As of December 31, 2022 Weighted-average remaining lease term for operating leases 13.5 years 12.1 years Weighted-average discount rate for operating leases 2.94 % 2.70 %

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	6 Months Ended
	Jun. 30, 2023
RISKS AND UNCERTAINTIES [Abstract]
RISKS AND UNCERTAINTIES	NOTE 9 – RISKS AND UNCERTAINTIES The risks pertinent to our bank regarding liquidity and rising deposit costs have increased due to an elevated interest rate environment and increased deposit competition within our markets. Our liquidity position is supported by the management of liquid assets such as cash and interest-bearing deposits with banks, and liabilities such as core deposits. The bank can also access other sources of funds such as brokered deposits and FHLB advances. With the present economic conditions putting a strain on liquidity and higher borrowing costs, the Company believes it has sufficient liquid assets and funding sources should there be a liquidity need.

DEPOSITS

DEPOSITS	6 Months Ended
	Jun. 30, 2023
DEPOSITS [Abstract]
DEPOSITS	NOTE 10 – DEPOSITS Deposits are comprised of the following: June 30, 2023 December 31, 2022 Noninterest-bearing deposits $ 338,974 $ 354,413 Interest-bearing deposits: NOW accounts 197,869 209,758 Savings and money market 275,848 311,565 Time deposits of $250,000 or less 208,975 115,049 Time deposits of more than $250,000 54,906 36,870 Total interest-bearing deposits 737,598 673,242 Total deposits $ 1,076,572 $ 1,027,655 Brokered deposits, included in time deposits, were $62,648 and $3,999 at June 30, 2023 and December 31, 2022, respectively.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION: The accompanying consolidated financial statements include the accounts of Ohio Valley Banc Corp. (“Ohio Valley”) and its wholly-owned subsidiaries, The Ohio Valley Bank Company (the “Bank”), Loan Central, Inc., a consumer finance company, Ohio Valley Financial Services Agency, LLC, an insurance agency, and OVBC Captive, Inc., a limited purpose property and casualty insurance company. The Bank has wholly-owned subsidiaries, Race Day Mortgage, Inc., an Ohio corporation that provided online consumer mortgages, and Ohio Valley REO, LLC, an Ohio limited liability company (“Ohio Valley REO”), to which the Bank transfers certain real estate acquired by the Bank through foreclosure for sale by Ohio Valley REO. In February 2023, Ohio Valley announced that it was taking steps toward closing Race Day. The decision to start this process was made due to low loan demand, issues retaining personnel, and lack of profitability. Ohio Valley and its subsidiaries are collectively referred to as the “Company.” All material intercompany accounts and transactions have been eliminated in consolidation. These interim financial statements are prepared by the Company without audit and reflect all adjustments of a normal recurring nature which, in the opinion of management, are necessary to present fairly the consolidated financial position of the Company at June 30, 2023, and its results of operations and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 2023, are not necessarily indicative of the operating results to be anticipated for the full fiscal year ending December 31, 2023. The accompanying consolidated financial statements do not purport to contain all the necessary financial disclosures required by U.S. generally accepted accounting principles (“US GAAP”) that might otherwise be necessary in the circumstances. The Annual Report of the Company for the year ended December 31, 2022, contains consolidated financial statements and related notes which should be read in conjunction with the accompanying consolidated financial statements. The consolidated financial statements for 2022 have been reclassified to conform to the presentation for 2023. These reclassifications had no effect on net income or shareholders’ equity.
USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS	USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS:
INDUSTRY SEGMENT INFORMATION	INDUSTRY SEGMENT INFORMATION:
ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS	ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS: Effective January 1, 2023, the Company adopted ASU No. 2022-02 Financial Instruments - Credit Losses (Topic 326): TDR’s and Vintage Disclosures Effective January 1, 2023, the Company adopted ASU No. 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, the The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable US GAAP. The Company recorded a net decrease to retained earnings of $2,209 as of January 1, 2023 for the cumulative effect of adopting ASC 326. The following table illustrates the transition adjustment of adopting ASC 326: January 1, 2023 As Reported Under ASC 326 Pre-ASC 326 Adoption Impact of ASC 326 Adoption Assets: ACL - HTM debt securities Obligations of states and political subdivisions $ 3 $ — $ 3 ACL - Loans Residential real estate 2,026 681 1,345 Commercial real estate 2,200 2,038 162 Commercial and industrial 1,177 1,293 (116 ) Consumer 2,028 1,257 771 Total ACL - Loans $ 7,431 $ 5,269 $ 2,162 Deferred tax assets $ 6,853 $ 6,266 $ 587 Liabilities: ACL - Off-balance sheet commitments $ 631 $ — $ 631
DEBT SECURITIES	DEBT SECURITIES: Premium amortization is deducted from, and discount accretion is added to, interest income on securities using the level yield method without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Gains and losses are recognized upon the sale of specific identified securities on the completed trade date.
ALLOWANCE FOR CREDIT LOSSES ("ACL") - AFS SECURITIES	ALLOWANCE FOR CREDIT LOSSES (“ACL”) - AFS SECURITIES: Changes in the ACL are recorded as credit loss expense (or reversal). Losses are charged against the allowance when management believes the uncollectibility of an AFS security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on AFS debt securities totaled $429 at June 30, 2023, and is excluded from the estimate of credit losses. Management classifies the AFS portfolio into the following major security types: U.S. Government securities, U.S. Government sponsored entity securities, and Agency mortgage-backed residential securities. These security types have an explicit government guarantee, and therefore, no ACL is recorded for these securities. As a result, there was no ACL related to AFS debt securities at June 30, 2023.
ACL - HTM SECURITIES	ACL - HTM SECURITIES: Management measures expected credit losses on HTM debt 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 the Company’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. Management classifies the HTM portfolio into two major security types: Obligations of states and political subdivisions and Agency mortgage-backed residential securities. Agency mortgage-backed residential securities consist of only two securities with balances that are not significant. With regard to obligations of states and political subdivisions, 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, there was $ in the ACL related to HTM debt
LOANS	LOANS: Interest income is discontinued and the loan moved to non-accrual status when full loan repayment is in doubt, typically when the loan payments are past due 90 days or over unless the loan is well-secured or in process of collection. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with the full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. As of June 30, 2023 and December 31, 2022, there were no loans held for sale by the Bank.
ACL - LOANS	ACL – LOANS: The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers historical loss experience, current conditions and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the ACL using the following methods: Portfolio Segment Measurement Method Loss Driver Residential real estate Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial real estate: Owner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Nonowner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Construction Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial and industrial Cumulative Undiscounted Expected Loss National Unemployment, National GDP Consumer: Automobile Cumulative Undiscounted Expected Loss National Unemployment Home equity Cumulative Undiscounted Expected Loss National Unemployment Other Cumulative Undiscounted Expected Loss, Remaining Life Method National Unemployment Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. In defining historical loss rates and the prepayment rates and curtailment rates used to determine the expected life of loans, the use of regional and national peer data was used. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Our reasonable and supportable forecast adjustment is based on the national unemployment rate and the national gross domestic product forecast for the first year. For periods beyond our reasonable and supportable forecast, we revert to historical loss rates utilizing a straight-line method over a two-year reversion period. The qualitative adjustments for current conditions are based upon changes in lending policies and practices, experience and ability of lending staff, quality of the Company’s loan review system, value of underlying collateral, the volume and severity of past due loans, the value of underlying collateral for collateral dependent loans, the existence of and changes in concentrations and other external factors. Each factor is assigned a value to reflect improving, stable, or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower, or the extension of renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. The Company has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on non-accrual status, any outstanding accrued interest is reversed against interest income. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not also included in the collective evaluation. We evaluate all loans that meet the following criteria: 1) when it is determined that foreclosure is probable; 2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral; 3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Specific reserves are established based on the following three acceptable methods for measuring the ACL: 1) the present value of expected future cash flows discounted at the loan’s original effective interest rate; 2) the loan’s observable market price; or 3) the fair value of the collateral when the loan is collateral dependent. Our individual loan evaluations consist primarily of the fair value of collateral method because most of our loans are collateral dependent. Collateral values are discounted to consider disposition costs when appropriate. A specific reserve is established or a charge-off is taken if the fair value of the loan is less than the loan balance. At June 30, 2023, there was $7,571 in the ACL related to loans, with corresponding provision expense of $114 and $579 during the three and six months ended June 30, 2023, respectively. The Company’s loan portfolio segments have been identified as follows: Commercial and Industrial, Commercial Real Estate, Residential Real Estate, and Consumer. Commercial and industrial: Commercial real estate: Residential real estate: Consumer:
ACL - OFF-BALANCE SHEET CREDIT EXPOSURES	ACL – OFF-BALANCE SHEET CREDIT EXPOSURES:
EARNINGS PER SHARE	EARNINGS PER SHARE:

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Transition Adjustment of Adopting ASC 326	The following table illustrates the transition adjustment of adopting ASC 326: January 1, 2023 As Reported Under ASC 326 Pre-ASC 326 Adoption Impact of ASC 326 Adoption Assets: ACL - HTM debt securities Obligations of states and political subdivisions $ 3 $ — $ 3 ACL - Loans Residential real estate 2,026 681 1,345 Commercial real estate 2,200 2,038 162 Commercial and industrial 1,177 1,293 (116 ) Consumer 2,028 1,257 771 Total ACL - Loans $ 7,431 $ 5,269 $ 2,162 Deferred tax assets $ 6,853 $ 6,266 $ 587 Liabilities: ACL - Off-balance sheet commitments $ 631 $ — $ 631

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2023
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
Assets and Liabilities Measured on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurements at June 30, 2023 Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 55,795 $ — $ — U.S. Government sponsored entity securities — 5,874 — Agency mortgage-backed securities, residential — 112,839 — Interest rate swap derivatives — 1,375 — Liabilities: Interest rate swap derivatives — (1,375 ) — Fair Value Measurements at December 31, 2022 Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 54,792 $ — $ — U.S. Government sponsored entity securities — 7,983 — Agency mortgage-backed securities, residential — 121,299 — Interest rate swap derivatives — 1,340 — Liabilities Interest rate swap derivatives — (1,340 ) —
Quantitative Information about Level 3 Inputs	The carrying amounts and estimated fair values of financial instruments at June 30, 2023 and December 31, 2022 are as follows: Carrying Fair Value Measurements at June 30, 2023 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 56,795 $ 56,795 $ — $ — $ 56,795 Certificates of deposit in financial institutions 245 — 245 — 245 Securities available for sale 174,508 55,795 118,713 — 174,508 Securities held to maturity 8,964 — 4,999 3,219 8,218 Loans, net 942,381 — — 909,492 909,492 Interest rate swap derivatives 1,375 — 1,375 — 1,375 Accrued interest receivable 3,164 — 440 2,724 3,164 Financial liabilities: Deposits 1,076,572 812,691 261,679 — 1,074,370 Other borrowed funds 26,904 — 25,411 — 25,411 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,375 — 1,375 — 1,375 Accrued interest payable 3,048 — 3,048 — 3,048 Carrying Fair Value Measurements at December 31, 2022 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 45,990 $ 45,990 $ — $ — $ 45,990 Certificates of deposit in financial institutions 1,862 — 1,862 — 1,862 Securities available for sale 184,074 54,792 129,282 — 184,074 Securities held to maturity 9,226 — 4,987 3,473 8,460 Loans, net 879,780 — — 846,870 846,870 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest receivable 3,112 — 485 2,627 3,112 Financial liabilities: Deposits 1,027,655 875,736 149,974 — 1,025,710 Other borrowed funds 17,945 — 16,364 — 16,364 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest payable 432 1 431 — 432
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments at June 30, 2023 and December 31, 2022 are as follows: Carrying Fair Value Measurements at June 30, 2023 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 56,795 $ 56,795 $ — $ — $ 56,795 Certificates of deposit in financial institutions 245 — 245 — 245 Securities available for sale 174,508 55,795 118,713 — 174,508 Securities held to maturity 8,964 — 4,999 3,219 8,218 Loans, net 942,381 — — 909,492 909,492 Interest rate swap derivatives 1,375 — 1,375 — 1,375 Accrued interest receivable 3,164 — 440 2,724 3,164 Financial liabilities: Deposits 1,076,572 812,691 261,679 — 1,074,370 Other borrowed funds 26,904 — 25,411 — 25,411 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,375 — 1,375 — 1,375 Accrued interest payable 3,048 — 3,048 — 3,048 Carrying Fair Value Measurements at December 31, 2022 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 45,990 $ 45,990 $ — $ — $ 45,990 Certificates of deposit in financial institutions 1,862 — 1,862 — 1,862 Securities available for sale 184,074 54,792 129,282 — 184,074 Securities held to maturity 9,226 — 4,987 3,473 8,460 Loans, net 879,780 — — 846,870 846,870 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest receivable 3,112 — 485 2,627 3,112 Financial liabilities: Deposits 1,027,655 875,736 149,974 — 1,025,710 Other borrowed funds 17,945 — 16,364 — 16,364 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest payable 432 1 431 — 432

SECURITIES (Tables)

SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2023
SECURITIES [Abstract]
Amortized Cost and Fair Value of Securities Available-for-sale	The following table summarizes the amortized cost and fair value of securities available for sale and securities held to maturity at June 30, 2023 and December 31, 2022, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive (loss) and gross unrecognized gains and losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30 , 2023 U.S. Government securities $ 58,567 $ — $ (2,772 ) $ 55,795 U.S. Government sponsored entity securities 6,680 — (806 ) 5,874 Agency mortgage-backed securities, residential 127,076 — (14,237 ) 112,839 Total securities $ 192,323 $ — $ (17,815 ) $ 174,508 December 31, 2022 U.S. Government securities $ 57,698 $ — $ (2,906 ) $ 54,792 U.S. Government sponsored entity securities 8,845 — (862 ) 7,983 Agency mortgage-backed securities, residential 136,282 — (14,983 ) 121,299 Total securities $ 202,825 $ — $ (18,751 ) $ 184,074
Amortized Cost and Fair Value of Securities Held-to-maturity	Securities Held to Maturity Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Estimated Fair Value Allowance for Credit Losses June 30 , 2023 Obligations of states and political subdivisions $ 8,966 $ 21 $ (770 ) $ 8,217 $ (3 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 8,967 $ 21 $ (770 ) $ 8,218 $ (3 ) December 31 , 2022 Obligations of states and political subdivisions $ 9,225 $ 32 $ (798 ) $ 8,459 Agency mortgage-backed securities, residential 1 — — 1 Total securities $ 9,226 $ 32 $ (798 ) $ 8,460
Amortized Cost and Fair Value of Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities at June 30, 2023, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities because certain issuers may have the right to call or prepay the debt obligations prior to their contractual maturities. Securities not due at a single maturity are shown separately. Available for Sale Held to Maturity Debt Securities: Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 15,939 $ 15,672 $ 585 $ 583 Due in over one to five years 49,308 45,997 3,890 3,725 Due in over five to ten years — — 3,780 1,943 Due after ten years — — 711 1,966 Agency mortgage-backed securities, residential 127,076 112,839 1 1 Total debt securities $ 192,323 $ 174,508 $ 8,967 $ 8,218
Securities with Unrealized Losses in Continuous Unrealized Loss Position	The following table summarizes debt securities available for sale in an unrealized loss position for which an allowance for credit losses has not been recorded at June 30, 2023 and December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position: June 30 2023 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale U.S. Government securities $ 17,784 $ (238 ) $ 38,011 $ (2,534 ) $ 55,795 $ (2,772 ) U.S. Government sponsored entity securities — — 5,874 (806 ) 5,874 (806 ) Agency mortgage-backed securities, residential 8,308 (524 ) 104,531 (13,713 ) 112,839 (14,237 ) Total available for sale $ 26,092 $ (762 ) $ 148,416 $ (17,053 ) $ 174,508 $ (17,815 ) December 31, 2022 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale U.S. Government securities $ 36,460 $ (977 ) $ 18,332 $ (1,929 ) $ 54,792 $ (2,906 ) U.S Government sponsored entity securities 2,786 (60 ) 5,197 (802 ) 7,983 (862 ) Agency mortgage-backed securities, residential 71,510 (7,178 ) 49,789 (7,805 ) 121,299 (14,983 ) Total available for sale $ 110,756 $ (8,215 ) $ 73,318 $ (10,536 ) $ 184,074 $ (18,751 )
Allowance for Credit Losses for Held to Maturity Debt Securities	The following table presents the activity in the allowance for credit losses for held to maturity debt securities: Held to Maturity Debt Securities Six months ended June 30, 2023 Allowance for credit losses: Beginning balance $ — Impact of adopting ASC 326 3 Credit loss expense — Allowance for credit losses ending balance $ 3

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
Portfolio Loans	Loans are comprised of the following: June 30, 2023 December 31, 2022 Residential real estate $ 319,036 $ 297,036 Commercial real estate: Owner-occupied 71,486 72,719 Nonowner-occupied 184,304 182,831 Construction 45,432 33,205 Commercial and industrial 160,747 151,232 Consumer: Automobile 60,230 54,837 Home equity 30,168 27,791 Other 78,549 65,398 949,952 885,049 Less: Allowance for credit losses (7,571 ) (5,269 ) Loans, net $ 942,381 $ 879,780
Recorded Investment in Nonaccrual and Loans Past Due Over 90 Days Still on Accrual by Class of Loans	The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of June 30, 2023 and December 31, 2022: June 30 ,2023 Loans Past Due 90 Days And Still Accruing Nonaccrual Loans With No ACL Nonaccrual Loans With an ACL Total Nonaccrual Loans Residential real estate $ 39 $ — $ 1,246 $ 1,246 Commercial real estate: Owner-occupied — 825 52 877 Nonowner-occupied 9 — 68 68 Construction — — 3 3 Commercial and industrial — — 145 145 Consumer: Automobile 31 — 144 144 Home equity — — 99 99 Other 12 — 70 70 Total $ 91 $ 825 $ 1,827 $ 2,652 December 31 , 2022 Loans Past Due 90 Days And Still Accruing Nonaccrual Residential real estate $ 100 $ 1,708 Commercial real estate: Owner-occupied — 938 Nonowner-occupied — 70 Construction — 75 Commercial and industrial — 150 Consumer: Automobile 27 82 Home equity — 151 Other 411 59 Total $ 538 $ 3,233
Aging of Recorded Investment in Past Due Loans by Class of Loans	The following table presents the aging of the recorded investment of past due loans by class of loans as of June 30, 2023 and December 31, 2022: June 30 , 2023 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 777 $ 505 $ 345 $ 1,627 $ 317,409 $ 319,036 Commercial real estate: Owner-occupied 76 77 873 1,026 70,460 71,486 Nonowner-occupied 270 — 77 347 183,957 184,304 Construction - — — - 45,432 45,432 Commercial and industrial 81 — 145 226 160,521 160,747 Consumer: Automobile 828 182 161 1,171 59,059 60,230 Home equity 33 44 99 176 29,992 30,168 Other 428 100 65 593 77,956 78,549 Total $ 2,493 $ 908 $ 1,765 $ 5,166 $ 944,786 $ 949,952 December 31 , 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 1,799 $ 701 $ 497 $ 2,997 $ 294,039 $ 297,036 Commercial real estate: Owner-occupied 97 — 938 1,035 71,684 72,719 Nonowner-occupied 626 5 — 631 182,200 182,831 Construction 40 45 17 102 33,103 33,205 Commercial and industrial 21 — 150 171 151,061 151,232 Consumer: Automobile 804 240 97 1,141 53,696 54,837 Home equity 204 — 151 355 27,436 27,791 Other 875 113 452 1,440 63,958 65,398 Total $ 4,466 $ 1,104 $ 2,302 $ 7,872 $ 877,177 $ 885,049
Risk Category Loans by Class of Loans	As of June 30, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of commercial loans by class of loans was as follows: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate - Owner-occupied Risk Rating Pass $ 3,150 $ 6,871 $ 25,806 $ 6,121 $ 6,558 $ 18,139 $ 1,554 $ 68,199 Special Mention — — — — — 533 — 533 Substandard — — — — 490 1,964 300 2,754 Doubtful — — — — — — — — Total $ 3,150 $ 6,871 $ 25,806 $ 6,121 $ 7,048 $ 20,636 $ 1,854 $ 71,486 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate - Nonowner-occupied Risk Rating Pass $ 8,188 $ 28,927 $ 34,701 $ 25,956 $ 15,695 $ 64,024 $ 1,587 $ 179,078 Special Mention — — — 3,276 — 1,872 — 5,148 Substandard — — 78 — — — — 78 Doubtful — — — — — — — — Total $ 8,188 $ 28,927 $ 34,779 $ 29,232 $ 15,695 $ 65,896 $ 1,587 $ 184,304 Current Period gross charge-offs $ — $ — $ 132 $ — $ — $ — $ — $ 132 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate - Construction Risk Rating Pass $ 4,262 $ 30,932 $ 5,911 $ 331 $ 451 $ 3,484 $ 61 $ 45,432 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total $ 4,262 $ 30,932 $ 5,911 $ 331 $ 451 $ 3,484 $ 61 $ 45,432 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial and Industrial Risk Rating Pass $ 5,061 $ 33,596 $ 27,707 $ 32,679 $ 536 $ 29,270 $ 30,063 $ 158,912 Special Mention — — — — — 39 — 39 Substandard — — — 1,491 — 305 — 1,796 Doubtful — — — — — — — — Total $ 5,061 $ 33,596 $ 27,707 $ 34,170 $ 536 $ 29,614 $ 30,063 $ 160,747 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 29 $ 29 December 31, 2022 Pass Criticized Classified Total Commercial real estate: Owner-occupied $ 68,236 $ 3,545 $ 938 $ 72,719 Nonowner-occupied 177,479 5,352 — 182,831 Construction 33,143 — 62 33,205 Commercial and industrial 147,627 1,879 1,726 151,232 Total $ 426,485 $ 10,776 $ 2,726 $ 439,987
Recorded Investment of Residential and Consumer Loans	The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of June 30, 2023 and December 31, 2022: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 26,473 $ 41,394 $ 54,051 $ 47,025 $ 22,791 $ 100,227 $ 25,790 $ 317,751 Nonperforming — — — 8 120 1,157 — 1,285 Total $ 26,473 $ 41,394 $ 54,051 $ 47,033 $ 22,911 $ 101,384 $ 25,790 $ 319,036 Current Period gross charge-offs $ — $ 1 $ 3 $ — $ — $ 67 $ — $ 71 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Automobile: Payment Performance Performing $ 16,765 $ 26,128 $ 9,527 $ 4,219 $ 1,885 $ 1,542 $ — $ 60,066 Nonperforming 64 42 26 1 19 12 — 164 Total $ 16,829 $ 26,170 $ 9,553 $ 4,220 $ 1,904 $ 1,554 $ — $ 60,230 Current Period gross charge-offs $ 3 $ 52 $ 79 $ — $ 12 $ 3 $ — $ 149 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Home Equity: Payment Performance Performing $ — $ 161 $ — $ — $ — $ 39 $ 29,869 $ 30,069 Nonperforming — — — — — — 99 99 Total $ — $ 161 $ — $ — $ — $ 39 $ 29,968 $ 30,168 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 43 $ 43 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Other: Payment Performance Performing $ 13,238 $ 29,701 $ 13,263 $ 5,890 $ 1,648 $ 1,341 $ 13,396 $ 78,477 Nonperforming — 9 6 29 13 15 — 72 Total $ 13,238 $ 29,710 $ 13,269 $ 5,919 $ 1,661 $ 1,356 $ 13,396 $ 78,549 Current Period gross charge-offs $ 154 $ 54 $ 75 $ 38 $ 21 $ 15 $ 92 $ 449 Consumer December 31, 2022 Automobile Home Equity Other Residential Real Estate Total Performing $ 54,728 $ 27,640 $ 64,928 $ 295,228 $ 442,524 Nonperforming 109 151 470 1,808 2,538 Total $ 54,837 $ 27,791 $ 65,398 $ 297,036 $ 445,062
Activity in Allowance for Loan Losses by Portfolio Segment	The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended June 30, 2023 and 2022: June 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,031 $ 2,306 $ 1,177 $ 2,093 $ 7,607 Provision for credit losses 89 (69 ) (176 ) 270 114 Loans charged-off (24 ) — — (393 ) (417 ) Recoveries 11 15 114 127 267 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 June 30 , 2022 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 714 $ 1,991 $ 1,389 $ 1,174 $ 5,268 Provision for credit losses (77 ) (150 ) 769 271 813 Loans charged-off (39 ) (15 ) (618 ) (372 ) (1,044 ) Recoveries 16 20 8 133 177 Total ending allowance balance $ 614 $ 1,846 $ 1,548 $ 1,206 $ 5,214 The following table presents the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2023 and 2022: June 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 Impact of adopting ASC 326 1,345 162 (116 ) 771 2,162 Provision for credit losses 128 156 (155 ) 450 579 Loans charged-off (71 ) (132 ) (29 ) (641 ) (873 ) Recoveries 24 28 122 260 434 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 June 30 , 2022 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 Provision for credit losses (356 ) (725 ) 579 189 (313 ) Loans charged-off (42 ) (16 ) (618 ) (702 ) (1,378 ) Recoveries 32 39 16 335 422 Total ending allowance balance $ 614 $ 1,846 $ 1,548 $ 1,206 $ 5,214
Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment Based on Impairment Method	The following table presents the balance in the allowance for credit losses and the recorded investment of loans by portfolio segment and based on impairment method as of December 31, 2022: December 31 , 2022 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ — $ — $ — $ — $ — Collectively evaluated for impairment 681 2,038 1,293 1,257 5,269 Total ending allowance balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 Loans: Loans individually evaluated for impairment $ — $ 1,986 $ — $ 28 $ 2,014 Loans collectively evaluated for impairment 297,036 286,769 151,232 147,998 883,035 Total ending loans balance $ 297,036 $ 288,755 $ 151,232 $ 148,026 $ 885,049
Amortized Cost of Collateral Dependent Loans, by Class	The following table presents the amortized cost basis of collateral dependent loans by class of loans as of June 30, 2023: Collateral Type June 30, 2023 Real Estate Business Assets Total Commercial real estate: Owner-occupied $ 517 $ 281 $ 798 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 544 $ 281 $ 825
Loans Individually Evaluated for Impairment by Class of Loans	The following tables present information related to loans individually evaluated for impairment by class of loans as of December 31, 2022: December 31 , 2022 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated With an allowance recorded: $ — $ — $ — With no related allowance recorded: Commercial real estate: Owner-occupied 1,692 1,607 — Nonowner-occupied 379 379 — Consumer: Home equity 28 28 — Total $ 2,099 $ 2,014 $ — The following tables present information related to loans individually evaluated for impairment by class of loans for the three and six months ended June 30, 2022: Three months ended June 30, 2022 Six months ended June 30, 2022 Average Impaired Loans Interest Income Recognized Cash Basis Interest Recognized Average Impaired Loans Interest Income Recognized Interest Income Recognized With an allowance recorded: Commercial and industrial $ 1,619 $ 15 $ 15 $ 1,744 $ 54 $ 54 With no related allowance recorded: Commercial real estate: Owner-occupied 1,675 26 26 1,687 48 48 Nonowner-occupied 382 7 7 383 14 14 Total $ 3,676 $ 48 $ 48 $ 3,814 $ 116 $ 116

OTHER BORROWED FUNDS (Tables)

OTHER BORROWED FUNDS (Tables)	6 Months Ended
	Jun. 30, 2023
OTHER BORROWED FUNDS [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank	Other borrowed funds at June 30, 2023 and December 31, 2022 are comprised of advances from the Federal Home Loan Bank (“FHLB”) of Cincinnati and promissory notes. FHLB Borrowings Promissory Notes Totals June 30 2023 $ 24,510 $ 2,394 $ 26,904 December 31, 2022 $ 15,569 $ 2,376 $ 17,945
Schedule of Maturities of Long-term Debt	Scheduled principal payments as of June 30, 2023: FHLB Borrowings Promissory Notes Totals 2023 $ 2,764 $ — $ 2,764 2024 4,959 2,394 7,353 2025 4,983 — 4,983 2026 2,908 — 2,908 2027 1,397 — 1,397 Thereafter 7,499 — 7,499 $ 24,510 $ 2,394 $ 26,904

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2023
SEGMENT INFORMATION [Abstract]
Segment Information	Information for the Company’s reportable segments is as follows: Three Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 11,070 $ 544 $ 11,614 Provision for (recovery of) credit losses 40 (16 ) 24 Noninterest income 2,618 95 2,713 Noninterest expense 9,784 631 10,415 Provision for income taxes 634 5 639 Net income 3,230 19 3,249 Assets 1,259,929 14,301 1,274,230 Three Months Ended June 30, 2022 Banking Consumer Finance Total Company Net interest income $ 10,024 $ 529 $ 10,553 Provision for (recovery of) credit losses 800 13 813 Noninterest income 2,523 113 2,636 Noninterest expense 9,459 564 10,023 Provision for income taxes 341 13 354 Net income 1,947 52 1,999 Assets 1,240,072 13,814 1,253,886 Six Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 22,254 $ 1,082 $ 23,336 Provision for (recovery of) credit losses 624 (111 ) 513 Noninterest income 5,618 862 6,480 Noninterest expense 19,380 1,307 20,687 Provision for income taxes 1,303 156 1,459 Net income 6,565 592 7,157 Assets 1,259,929 14,301 1,274,230 Six Months Ended June 30, 2022 Banking Consumer Finance Total Company Net interest income $ 19,492 $ 1,051 $ 20,543 Provision for (recovery of) credit losses (300 ) (13 ) (313 ) Noninterest income 5,414 942 6,356 Noninterest expense 18,553 1,258 19,811 Provision for income taxes 1,121 156 1,277 Net income 5,532 592 6,124 Assets 1,240,072 13,814 1,253,886

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
LEASES [Abstract]
Balance Sheet Information	Balance sheet information related to leases is as follows: As of June 30, 2023 As of December 31, 2022 Operating leases: Operating lease right-of-use assets $ 1,297 $ 1,294 Operating lease liabilities 1,297 1,294
Components of Lease Cost	The components of lease cost are as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Operating lease cost $ 55 $ 42 $ 106 $ 84 Short-term lease expense — 8 — 18
Maturities of Lease Liabilities	Future undiscounted lease payments for operating leases with initial terms of one year or more as of June 30, 2023 are as follows: Operating Leases 2023 $ 98 2024 195 2025 195 2026 140 2027 108 Thereafter 875 Total lease payments 1,611 Less: Imputed Interest (314 ) Total operating leases $ 1,297
Other Information	Other information is as follows: As of June 30, 2023 As of December 31, 2022 Weighted-average remaining lease term for operating leases 13.5 years 12.1 years Weighted-average discount rate for operating leases 2.94 % 2.70 %

DEPOSITS (Tables)

DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2023
DEPOSITS [Abstract]
Deposits	Deposits are comprised of the following: June 30, 2023 December 31, 2022 Noninterest-bearing deposits $ 338,974 $ 354,413 Interest-bearing deposits: NOW accounts 197,869 209,758 Savings and money market 275,848 311,565 Time deposits of $250,000 or less 208,975 115,049 Time deposits of more than $250,000 54,906 36,870 Total interest-bearing deposits 737,598 673,242 Total deposits $ 1,076,572 $ 1,027,655

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Basis of Presentation (Details)	Jun. 30, 2023 Subsidiaries
BASIS OF PRESENTATION [Abstract]
Number of subsidiaries	2

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Industry Segment Information (Details)	6 Months Ended
	Jun. 30, 2023 Segment
INDUSTRY SEGMENT INFORMATION [Abstract]
Number of reported lines of business	2

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Adoption of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Adoption of New Accounting Pronouncements [Abstract]
Retained earnings	$ 111,499		$ 109,320
HTM debt securities	8,967		9,226
ACL - Loans	7,571	$ 7,607	5,269	$ 5,214	$ 5,268	$ 6,483
Deferred tax assets	6,412		6,266
ACL related to off-balance sheet credit	565		0
Obligations of States and Political Subdivisions [Member]
Adoption of New Accounting Pronouncements [Abstract]
HTM debt securities	8,966		9,225
Residential Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	2,107	2,031	681	614	714	980
Commercial and Industrial [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	1,115	1,177	1,293	1,548	1,389	1,571
Consumer Loans [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	$ 2,097	$ 2,093	1,257	$ 1,206	$ 1,174	$ 1,384
Accounting Standards Update 2016-13 [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			7,431
Deferred tax assets			6,853
ACL related to off-balance sheet credit			631
Accounting Standards Update 2016-13 [Member] | Obligations of States and Political Subdivisions [Member]
Adoption of New Accounting Pronouncements [Abstract]
HTM debt securities			3
Accounting Standards Update 2016-13 [Member] | Residential Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			2,026
Accounting Standards Update 2016-13 [Member] | Commercial Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			2,200
Accounting Standards Update 2016-13 [Member] | Commercial and Industrial [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			1,177
Accounting Standards Update 2016-13 [Member] | Consumer Loans [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			2,028
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			5,269
Deferred tax assets			6,266
ACL related to off-balance sheet credit			0
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Obligations of States and Political Subdivisions [Member]
Adoption of New Accounting Pronouncements [Abstract]
HTM debt securities			0
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Residential Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			681
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Commercial Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			2,038
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Commercial and Industrial [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			1,293
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Consumer Loans [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			1,257
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Adoption of New Accounting Pronouncements [Abstract]
Retained earnings			2,209
ACL - Loans			2,162
Deferred tax assets			587
ACL related to off-balance sheet credit			631
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Obligations of States and Political Subdivisions [Member]
Adoption of New Accounting Pronouncements [Abstract]
HTM debt securities			3
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Residential Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			1,345
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Commercial Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			162
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Commercial and Industrial [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			(116)
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Consumer Loans [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans			$ 771

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
ALLOWANCE FOR LOAN LOSSES [Abstract]
Accrued interest receivable on AFS debt securities	$ 429		$ 429
ACL related to AFS debt securities	0		0
ACL related to HTM debt securities	3		3		$ 0	$ 0
ACL related to HTM debt securities, expenses	0		$ 0
Credit loss, revision period			2 years
ACL related to loans	7,571	$ 5,214	$ 7,571	$ 5,214	7,607	5,269	$ 5,268	$ 6,483
Provision expense	114	813	579	(313)
ACL related to off-balance sheet credit	565		565			0
ACL related to off-balance sheet credit with corresponding provision expense	90		66
LOANS [Abstract]
Loans held for sale	0		0			0
Consumer Loans [Member]
ALLOWANCE FOR LOAN LOSSES [Abstract]
ACL related to loans	2,097	1,206	2,097	1,206	$ 2,093	$ 1,257	$ 1,174	$ 1,384
Provision expense	$ 270	$ 271	$ 450	$ 189
Loans maturity period			6 years

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Earnings per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
EARNINGS PER SHARE [Abstract]
Number of weighted average common shares outstanding (in shares)	4,776,520	4,771,774	4,774,999	4,766,453

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
Selling costs percentage	10%
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Interest Rate Swap Derivatives [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0	$ 0
Liabilities, fair value	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Government Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	55,795	54,792
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Government Sponsored Entity Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Other Observable (Level 2) [Member] | Interest Rate Swap Derivatives [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	1,375	1,340
Liabilities, fair value	(1,375)	(1,340)
Recurring [Member] | Significant Other Observable (Level 2) [Member] | U.S. Government Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Other Observable (Level 2) [Member] | U.S. Government Sponsored Entity Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	5,874	7,983
Recurring [Member] | Significant Other Observable (Level 2) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	112,839	121,299
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Interest Rate Swap Derivatives [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Liabilities, fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Government Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Government Sponsored Entity Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS, Assets and Liabilities Measured on Nonrecurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023
Nonrecurring [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS, Quantitative Information about Level 3 Inputs (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
Other real estate	$ 0		$ 0
Other real estate, write-down	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTR_6

FAIR VALUE OF FINANCIAL INSTRUMENTS, Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial Assets [Abstract]
Securities available for sale	$ 174,508	$ 184,074
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	56,795	45,990
Certificates of deposit in financial institutions	245	1,862
Securities available for sale	174,508	184,074
Securities held to maturity	8,964	9,226
Loans, net	942,381	879,780
Interest rate swap derivatives	1,375	1,340
Accrued interest receivable	3,164	3,112
Financial Liabilities [Abstract]
Deposits	1,076,572	1,027,655
Other borrowed funds	26,904	17,945
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,375	1,340
Accrued interest payable	3,048	432
Estimated Fair Value [Member]
Financial Assets [Abstract]
Cash and cash equivalents	56,795	45,990
Certificates of deposit in financial institutions	245	1,862
Securities available for sale	174,508	184,074
Securities held to maturity	8,218	8,460
Loans, net	909,492	846,870
Interest rate swap derivatives	1,375	1,340
Accrued interest receivable	3,164	3,112
Financial Liabilities [Abstract]
Deposits	1,074,370	1,025,710
Other borrowed funds	25,411	16,364
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,375	1,340
Accrued interest payable	3,048	432
Estimated Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	56,795	45,990
Certificates of deposit in financial institutions	0	0
Securities available for sale	55,795	54,792
Securities held to maturity	0	0
Loans, net	0	0
Interest rate swap derivatives	0	0
Accrued interest receivable	0	0
Financial Liabilities [Abstract]
Deposits	812,691	875,736
Other borrowed funds	0	0
Subordinated debentures	0	0
Interest rate swap derivatives	0	0
Accrued interest payable	0	1
Estimated Fair Value [Member] | Level 2 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Certificates of deposit in financial institutions	245	1,862
Securities available for sale	118,713	129,282
Securities held to maturity	4,999	4,987
Loans, net	0	0
Interest rate swap derivatives	1,375	1,340
Accrued interest receivable	440	485
Financial Liabilities [Abstract]
Deposits	261,679	149,974
Other borrowed funds	25,411	16,364
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,375	1,340
Accrued interest payable	3,048	431
Estimated Fair Value [Member] | Level 3 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Certificates of deposit in financial institutions	0	0
Securities available for sale	0	0
Securities held to maturity	3,219	3,473
Loans, net	909,492	846,870
Interest rate swap derivatives	0	0
Accrued interest receivable	2,724	2,627
Financial Liabilities [Abstract]
Deposits	0	0
Other borrowed funds	0	0
Subordinated debentures	0	0
Interest rate swap derivatives	0	0
Accrued interest payable	$ 0	$ 0

SECURITIES, Amortized Cost and

SECURITIES, Amortized Cost and Fair Value of Securities Available-for-sale (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-for-sale Investment Securities [Abstract]
Amortized Cost	$ 192,323	$ 202,825
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(17,815)	(18,751)
Estimated Fair Value	174,508	184,074
U.S. Government Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	58,567	57,698
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,772)	(2,906)
Estimated Fair Value	55,795	54,792
US Government-sponsored Entity Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	6,680	8,845
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(806)	(862)
Estimated Fair Value	5,874	7,983
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	127,076	136,282
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(14,237)	(14,983)
Estimated Fair Value	$ 112,839	$ 121,299

SECURITIES, Amortized Cost an_2

SECURITIES, Amortized Cost and Fair Value of Securities Held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	$ 8,967		$ 9,226
Gross Unrealized Gains	21		32
Gross Unrecognized Losses	(770)		(798)
Estimated Fair Value	8,218		8,460
Allowance for Credit Losses	(3)	$ 0	0
Obligations of States and Political Subdivisions [Member]
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	8,966		9,225
Gross Unrealized Gains	21		32
Gross Unrecognized Losses	(770)		(798)
Estimated Fair Value	8,217		8,459
Allowance for Credit Losses	(3)
Agency Mortgage-backed Securities, Residential [Member]
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	1		1
Gross Unrealized Gains	0		0
Gross Unrecognized Losses	0		0
Estimated Fair Value	1		$ 1
Allowance for Credit Losses	$ 0

SECURITIES, Amortized Cost an_3

SECURITIES, Amortized Cost and Fair Value of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	$ 15,939		$ 15,939
Due in over one to five years	49,308		49,308
Due in over five to ten years	0		0
Due after ten years	0		0
Agency mortgage-backed securities, residential	127,076		127,076
Amortized Cost	192,323		192,323		$ 202,825
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	15,672		15,672
Due in over one to five years	45,997		45,997
Due in over five to ten years	0		0
Due after ten years	0		0
Agency mortgage-backed securities, residential	112,839		112,839
Estimated Fair Value	174,508		174,508		184,074
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Due in one year or less	585		585
Due in over one to five years	3,890		3,890
Due in over five to ten years	3,780		3,780
Due after ten years	711		711
Agency mortgage-backed securities, residential	1		1
Amortized Cost	8,967		8,967		9,226
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Due in one year or less	583		583
Due in over one to five years	3,725		3,725
Due in over five to ten years	1,943		1,943
Due after ten years	1,966		1,966
Agency mortgage-backed securities, residential	1		1
Estimated Fair Value	8,218		8,218		8,460
Proceeds from sale of debt securities	0	$ 0	0	$ 0
Debt securities	133,093		133,093		126,318
Agency Mortgage-backed Securities, Residential [Member]
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Amortized Cost	127,076		127,076		136,282
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Estimated Fair Value	112,839		112,839		121,299
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Amortized Cost	1		1		1
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Estimated Fair Value	$ 1		$ 1		$ 1

SECURITIES, Available-for-sale

SECURITIES, Available-for-sale Securities with Unrealized Losses in Continuous Unrealized Loss Position (Details) $ in Thousands	Jun. 30, 2023 USD ($) Security	Dec. 31, 2022 USD ($)
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 26,092	$ 110,756
12 Months or More - Fair Value	148,416	73,318
Fair Value	174,508	184,074
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(762)	(8,215)
12 Months or More - Unrealized Loss	(17,053)	(10,536)
Unrealized Loss	$ (17,815)	(18,751)
Number of securities in unrealized loss position | Security	103
U.S. Government Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 17,784	36,460
12 Months or More - Fair Value	38,011	18,332
Fair Value	55,795	54,792
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(238)	(977)
12 Months or More - Unrealized Loss	(2,534)	(1,929)
Unrealized Loss	$ (2,772)	(2,906)
Number of securities in unrealized loss position | Security	19
US Government-sponsored Entity Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 0	2,786
12 Months or More - Fair Value	5,874	5,197
Fair Value	5,874	7,983
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	0	(60)
12 Months or More - Unrealized Loss	(806)	(802)
Unrealized Loss	$ (806)	(862)
Number of securities in unrealized loss position | Security	3
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 8,308	71,510
12 Months or More - Fair Value	104,531	49,789
Fair Value	112,839	121,299
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(524)	(7,178)
12 Months or More - Unrealized Loss	(13,713)	(7,805)
Unrealized Loss	$ (14,237)	$ (14,983)
Number of securities in unrealized loss position | Security	81

SECURITIES, Held-to-Maturity Se

SECURITIES, Held-to-Maturity Securities Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses beginning balance	$ 0		$ 0
Credit loss expense			0
Allowance for credit losses ending balance	3		$ 3
Cumulative loss rate			0.03%
Provision expense	24	$ 813	$ 513	$ (313)
ASC 326 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses beginning balance			3
Provision expense	$ 0		$ 0

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans [Abstract]
Total loans	$ 949,952		$ 885,049
Less: Allowance for credit losses	(7,571)	$ (7,607)	(5,269)	$ (5,214)	$ (5,268)	$ (6,483)
Net loans	942,381		879,780
Deferred loan origination costs, net	903		663
Unamortized loan purchase premiums, net	787		1,142
Residential Real Estate [Member]
Loans [Abstract]
Total loans	319,036		297,036
Less: Allowance for credit losses	(2,107)	(2,031)	(681)	(614)	(714)	(980)
Commercial Real Estate [Member]
Loans [Abstract]
Total loans			288,755
Less: Allowance for credit losses	(2,252)	(2,306)	(2,038)	(1,846)	(1,991)	(2,548)
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total loans	71,486		72,719
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans [Abstract]
Total loans	184,304		182,831
Commercial Real Estate [Member] | Construction [Member]
Loans [Abstract]
Total loans	45,432		33,205
Commercial and Industrial [Member]
Loans [Abstract]
Total loans	160,747		151,232
Less: Allowance for credit losses	(1,115)	(1,177)	(1,293)	(1,548)	(1,389)	(1,571)
Consumer [Member]
Loans [Abstract]
Total loans			148,026
Less: Allowance for credit losses	(2,097)	$ (2,093)	(1,257)	$ (1,206)	$ (1,174)	$ (1,384)
Consumer [Member] | Automobile [Member]
Loans [Abstract]
Total loans	60,230		54,837
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total loans	30,168		27,791
Consumer [Member] | Other [Member]
Loans [Abstract]
Total loans	$ 78,549		$ 65,398

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Nonaccrual Loans and Loans Past Due 90 Days or More and Still Accruing (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	$ 91	$ 91	$ 538
Nonaccrual Loans With No ACL	825	825
Nonaccrual Loans With an ACL	1,827	1,827
Nonaccrual	2,652	2,652	3,233
Nonaccrual, interest income	67	87
Residential Real Estate [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	39	39	100
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	1,246	1,246
Nonaccrual	1,246	1,246	1,708
Commercial Real Estate [Member] | Owner-occupied [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0	0
Nonaccrual Loans With No ACL	825	825
Nonaccrual Loans With an ACL	52	52
Nonaccrual	877	877	938
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	9	9	0
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	68	68
Nonaccrual	68	68	70
Commercial Real Estate [Member] | Construction [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0	0
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	3	3
Nonaccrual	3	3	75
Commercial and Industrial [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0	0
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	145	145
Nonaccrual	145	145	150
Consumer [Member] | Automobile [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	31	31	27
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	144	144
Nonaccrual	144	144	82
Consumer [Member] | Home Equity [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0	0
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	99	99
Nonaccrual	99	99	151
Consumer [Member] | Other [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	12	12	411
Nonaccrual Loans With No ACL	0	0
Nonaccrual Loans With an ACL	70	70
Nonaccrual	$ 70	$ 70	$ 59

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 949,952	$ 885,049
Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	319,036	297,036
Commercial Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance		288,755
Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	71,486	72,719
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	184,304	182,831
Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	45,432	33,205
Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	160,747	151,232
Consumer [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance		148,026
Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	60,230	54,837
Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	30,168	27,791
Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	78,549	65,398
Total Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	5,166	7,872
Total Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,627	2,997
Total Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,026	1,035
Total Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	347	631
Total Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	102
Total Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	226	171
Total Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,171	1,141
Total Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	176	355
Total Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	593	1,440
30 to 59 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,493	4,466
30 to 59 Days Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	777	1,799
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	76	97
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	270	626
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	40
30 to 59 Days Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	81	21
30 to 59 Days Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	828	804
30 to 59 Days Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	33	204
30 to 59 Days Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	428	875
60 to 89 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	908	1,104
60 to 89 Days Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	505	701
60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	77	0
60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	5
60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	45
60 to 89 Days Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	0
60 to 89 Days Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	182	240
60 to 89 Days Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	44	0
60 to 89 Days Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	100	113
90 Days or More Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,765	2,302
90 Days or More Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	345	497
90 Days or More Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	873	938
90 Days or More Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	77	0
90 Days or More Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	17
90 Days or More Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	145	150
90 Days or More Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	161	97
90 Days or More Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	99	151
90 Days or More Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	65	452
Loans Not Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	944,786	877,177
Loans Not Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	317,409	294,039
Loans Not Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	70,460	71,684
Loans Not Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	183,957	182,200
Loans Not Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	45,432	33,103
Loans Not Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	160,521	151,061
Loans Not Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	59,059	53,696
Loans Not Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	29,992	27,436
Loans Not Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 77,956	$ 63,958

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Credit Quality Indicators (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Troubled Debt Restructuring Loan Modifications [Abstract]
Aggregate loan balances	$ 942,381	$ 879,780
CARES Act [Member]
Credit Quality Indicators [Abstract]
Aggregate loan amount that are reviewed risk categories	$ 1,000

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Risk Category of Commercial Loans by Class of Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 949,952		$ 949,952		$ 885,049
Current Period gross charge-offs	417	$ 1,044	873	$ 1,378
Commercial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					439,987
Commercial [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					426,485
Commercial [Member] | Criticized [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					10,776
Commercial [Member] | Classified [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					2,726
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					288,755
Current Period gross charge-offs	0	15	132	16
Commercial Real Estate [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,150		3,150
2022	6,871		6,871
2021	25,806		25,806
2020	6,121		6,121
2019	7,048		7,048
Prior	20,636		20,636
Revolving Loans Amortized Cost Basis	1,854		1,854
Total ending loans balance	71,486		71,486		72,719
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost Basis			0
Current Period gross charge-offs			0
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	8,188		8,188
2022	28,927		28,927
2021	34,779		34,779
2020	29,232		29,232
2019	15,695		15,695
Prior	65,896		65,896
Revolving Loans Amortized Cost Basis	1,587		1,587
Total ending loans balance	184,304		184,304		182,831
2023			0
2022			0
2021			132
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost Basis			0
Current Period gross charge-offs			132
Commercial Real Estate [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	4,262		4,262
2022	30,932		30,932
2021	5,911		5,911
2020	331		331
2019	451		451
Prior	3,484		3,484
Revolving Loans Amortized Cost Basis	61		61
Total ending loans balance	45,432		45,432		33,205
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost Basis			0
Current Period gross charge-offs			0
Commercial Real Estate [Member] | Pass [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,150		3,150
2022	6,871		6,871
2021	25,806		25,806
2020	6,121		6,121
2019	6,558		6,558
Prior	18,139		18,139
Revolving Loans Amortized Cost Basis	1,554		1,554
Total ending loans balance	68,199		68,199		68,236
Commercial Real Estate [Member] | Pass [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	8,188		8,188
2022	28,927		28,927
2021	34,701		34,701
2020	25,956		25,956
2019	15,695		15,695
Prior	64,024		64,024
Revolving Loans Amortized Cost Basis	1,587		1,587
Total ending loans balance	179,078		179,078		177,479
Commercial Real Estate [Member] | Pass [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	4,262		4,262
2022	30,932		30,932
2021	5,911		5,911
2020	331		331
2019	451		451
Prior	3,484		3,484
Revolving Loans Amortized Cost Basis	61		61
Total ending loans balance	45,432		45,432		33,143
Commercial Real Estate [Member] | Special Mention [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	533		533
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	533		533
Commercial Real Estate [Member] | Special Mention [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	3,276		3,276
2019	0		0
Prior	1,872		1,872
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	5,148		5,148
Commercial Real Estate [Member] | Special Mention [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	0		0
Commercial Real Estate [Member] | Substandard [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	490		490
Prior	1,964		1,964
Revolving Loans Amortized Cost Basis	300		300
Total ending loans balance	2,754		2,754
Commercial Real Estate [Member] | Substandard [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	78		78
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	78		78
Commercial Real Estate [Member] | Substandard [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	0		0
Commercial Real Estate [Member] | Doubtful [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	0		0
Commercial Real Estate [Member] | Doubtful [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	0		0
Commercial Real Estate [Member] | Doubtful [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	0		0
Commercial Real Estate [Member] | Criticized [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					3,545
Commercial Real Estate [Member] | Criticized [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					5,352
Commercial Real Estate [Member] | Criticized [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					0
Commercial Real Estate [Member] | Classified [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					938
Commercial Real Estate [Member] | Classified [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					0
Commercial Real Estate [Member] | Classified [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					62
Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,061		5,061
2022	33,596		33,596
2021	27,707		27,707
2020	34,170		34,170
2019	536		536
Prior	29,614		29,614
Revolving Loans Amortized Cost Basis	30,063		30,063
Total ending loans balance	160,747		160,747		151,232
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost Basis			29
Current Period gross charge-offs	0	$ 618	29	$ 618
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,061		5,061
2022	33,596		33,596
2021	27,707		27,707
2020	32,679		32,679
2019	536		536
Prior	29,270		29,270
Revolving Loans Amortized Cost Basis	30,063		30,063
Total ending loans balance	158,912		158,912		147,627
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	39		39
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	39		39
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	1,491		1,491
2019	0		0
Prior	305		305
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	1,796		1,796
Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	$ 0		$ 0
Commercial and Industrial [Member] | Criticized [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					1,879
Commercial and Industrial [Member] | Classified [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					$ 1,726

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Recorded Investment of Residential and Consumer Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 949,952		$ 949,952		$ 885,049
Current Period gross charge-offs	$ 417	$ 1,044	$ 873	$ 1,378
Percentage of unsecured loans	4.36%		4.36%		4.52%
Consumer and Residential [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					$ 445,062
Consumer and Residential [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					442,524
Consumer and Residential [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					2,538
Residential Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	$ 26,473		$ 26,473
2022	41,394		41,394
2021	54,051		54,051
2020	47,033		47,033
2019	22,911		22,911
Prior	101,384		101,384
Revolving Loans Amortized Cost Basis	25,790		25,790
Total ending loans balance	319,036		319,036		297,036
2023			0
2022			1
2021			3
2020			0
2019			0
Prior			67
Revolving Loans Amortized Cost Basis			0
Current Period gross charge-offs	24	39	71	42
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	26,473		26,473
2022	41,394		41,394
2021	54,051		54,051
2020	47,025		47,025
2019	22,791		22,791
Prior	100,227		100,227
Revolving Loans Amortized Cost Basis	25,790		25,790
Total ending loans balance	317,751		317,751		295,228
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	8		8
2019	120		120
Prior	1,157		1,157
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	1,285		1,285		1,808
Consumer [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance					148,026
Current Period gross charge-offs	393	$ 372	641	$ 702
Consumer [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	16,829		16,829
2022	26,170		26,170
2021	9,553		9,553
2020	4,220		4,220
2019	1,904		1,904
Prior	1,554		1,554
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	60,230		60,230		54,837
2023			3
2022			52
2021			79
2020			0
2019			12
Prior			3
Revolving Loans Amortized Cost Basis			0
Current Period gross charge-offs			149
Consumer [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	161		161
2021	0		0
2020	0		0
2019	0		0
Prior	39		39
Revolving Loans Amortized Cost Basis	29,968		29,968
Total ending loans balance	30,168		30,168		27,791
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost Basis			43
Current Period gross charge-offs			43
Consumer [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	13,238		13,238
2022	29,710		29,710
2021	13,269		13,269
2020	5,919		5,919
2019	1,661		1,661
Prior	1,356		1,356
Revolving Loans Amortized Cost Basis	13,396		13,396
Total ending loans balance	78,549		78,549		65,398
2023			154
2022			54
2021			75
2020			38
2019			21
Prior			15
Revolving Loans Amortized Cost Basis			92
Current Period gross charge-offs			449
Consumer [Member] | Performing [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	16,765		16,765
2022	26,128		26,128
2021	9,527		9,527
2020	4,219		4,219
2019	1,885		1,885
Prior	1,542		1,542
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	60,066		60,066		54,728
Consumer [Member] | Performing [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	161		161
2021	0		0
2020	0		0
2019	0		0
Prior	39		39
Revolving Loans Amortized Cost Basis	29,869		29,869
Total ending loans balance	30,069		30,069		27,640
Consumer [Member] | Performing [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	13,238		13,238
2022	29,701		29,701
2021	13,263		13,263
2020	5,890		5,890
2019	1,648		1,648
Prior	1,341		1,341
Revolving Loans Amortized Cost Basis	13,396		13,396
Total ending loans balance	78,477		78,477		64,928
Consumer [Member] | Nonperforming [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	64		64
2022	42		42
2021	26		26
2020	1		1
2019	19		19
Prior	12		12
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	164		164		109
Consumer [Member] | Nonperforming [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	99		99
Total ending loans balance	99		99		151
Consumer [Member] | Nonperforming [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	9		9
2021	6		6
2020	29		29
2019	13		13
Prior	15		15
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	$ 72		$ 72		$ 470

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 7,607	$ 5,268	$ 5,269	$ 6,483
Provision for credit losses	114	813	579	(313)
Loans charged-off	(417)	(1,044)	(873)	(1,378)
Recoveries	267	177	434	422
Ending balance	7,571	5,214	7,571	5,214
Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,031	714	681	980
Provision for credit losses	89	(77)	128	(356)
Loans charged-off	(24)	(39)	(71)	(42)
Recoveries	11	16	24	32
Ending balance	2,107	614	2,107	614
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,306	1,991	2,038	2,548
Provision for credit losses	(69)	(150)	156	(725)
Loans charged-off	0	(15)	(132)	(16)
Recoveries	15	20	28	39
Ending balance	2,252	1,846	2,252	1,846
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,177	1,389	1,293	1,571
Provision for credit losses	(176)	769	(155)	579
Loans charged-off	0	(618)	(29)	(618)
Recoveries	114	8	122	16
Ending balance	1,115	1,548	1,115	1,548
Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,093	1,174	1,257	1,384
Provision for credit losses	270	271	450	189
Loans charged-off	(393)	(372)	(641)	(702)
Recoveries	127	133	260	335
Ending balance	$ 2,097	$ 1,206	2,097	$ 1,206
ASU 2016-13 [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			7,431
ASU 2016-13 [Member] | Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			2,026
ASU 2016-13 [Member] | Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			1,177
ASU 2016-13 [Member] | Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			2,028
ASU 2016-13 [Member] | Impact of Adoption [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			2,162
ASU 2016-13 [Member] | Impact of Adoption [Member] | Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			1,345
ASU 2016-13 [Member] | Impact of Adoption [Member] | Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			162
ASU 2016-13 [Member] | Impact of Adoption [Member] | Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			(116)
ASU 2016-13 [Member] | Impact of Adoption [Member] | Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			$ 771

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Allowance for Loans Losses and Recorded Investment in Loans by Portfolio Segment Based on Impairment Method (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment			$ 0
Collectively evaluated for impairment			5,269
Total ending allowance balance	$ 7,571	$ 7,607	5,269	$ 5,214	$ 5,268	$ 6,483
Loans [Abstract]
Loans individually evaluated for impairment			2,014
Loans collectively evaluated for impairment			883,035
Total ending loans balance	949,952		885,049
Collateral Pledged [Member]
Loans [Abstract]
Total ending loans balance	825
Real Estate [Member]
Loans [Abstract]
Total ending loans balance	544
Business Assets [Member]
Loans [Abstract]
Total ending loans balance	281
Residential Real Estate [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment			0
Collectively evaluated for impairment			681
Total ending allowance balance	2,107	2,031	681	614	714	980
Loans [Abstract]
Loans individually evaluated for impairment			0
Loans collectively evaluated for impairment			297,036
Total ending loans balance	319,036		297,036
Commercial Real Estate [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment			0
Collectively evaluated for impairment			2,038
Total ending allowance balance	2,252	2,306	2,038	1,846	1,991	2,548
Loans [Abstract]
Loans individually evaluated for impairment			1,986
Loans collectively evaluated for impairment			286,769
Total ending loans balance			288,755
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total ending loans balance	71,486		72,719
Commercial Real Estate [Member] | Owner-occupied [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total ending loans balance	798
Commercial Real Estate [Member] | Owner-occupied [Member] | Real Estate [Member]
Loans [Abstract]
Total ending loans balance	517
Commercial Real Estate [Member] | Owner-occupied [Member] | Business Assets [Member]
Loans [Abstract]
Total ending loans balance	281
Commercial and Industrial [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment			0
Collectively evaluated for impairment			1,293
Total ending allowance balance	1,115	1,177	1,293	1,548	1,389	1,571
Loans [Abstract]
Loans individually evaluated for impairment			0
Loans collectively evaluated for impairment			151,232
Total ending loans balance	160,747		151,232
Consumer [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment			0
Collectively evaluated for impairment			1,257
Total ending allowance balance	2,097	$ 2,093	1,257	$ 1,206	$ 1,174	$ 1,384
Loans [Abstract]
Loans individually evaluated for impairment			28
Loans collectively evaluated for impairment			147,998
Total ending loans balance			148,026
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total ending loans balance	30,168		$ 27,791
Consumer [Member] | Home Equity [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total ending loans balance	27
Consumer [Member] | Home Equity [Member] | Real Estate [Member]
Loans [Abstract]
Total ending loans balance	27
Consumer [Member] | Home Equity [Member] | Business Assets [Member]
Loans [Abstract]
Total ending loans balance	$ 0

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Impaired Loans (Details) $ in Thousands	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) Property	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) Property
With an allowance recorded [Abstract]
Unpaid principal balance				$ 0
Recorded investment				0
Total [Abstract]
Unpaid principal balance				2,099
Recorded investment				2,014
Allowance for Loan Losses Allocated				$ 0
Impaired loans [Abstract]
Average impaired loans	$ 3,676		$ 3,814
Interest income recognized	48		116
Cash basis interest recognized	48		116
Residential Real Estate [Member]
Impaired loans [Abstract]
Number of other real estate owned | Property		68		0
Mortgage loans in process of foreclosure		$ 455		$ 370
Commercial Real Estate [Member] | Owner-occupied [Member]
With no related allowance recorded [Abstract]
Unpaid principal balance				1,692
Recorded investment				1,607
Impaired loans [Abstract]
Average impaired loans - with no allowance recorded	1,675		1,687
Interest income recognized - with no allowance recorded	26		48
Cash basis interest recognized - with no allowance recorded	26		48
Commercial Real Estate [Member] | Nonowner-occupied [Member]
With no related allowance recorded [Abstract]
Unpaid principal balance				379
Recorded investment				379
Impaired loans [Abstract]
Average impaired loans - with no allowance recorded	382		383
Interest income recognized - with no allowance recorded	7		14
Cash basis interest recognized - with no allowance recorded	7		14
Commercial and Industrial [Member]
Impaired loans [Abstract]
Average impaired loans - with an allowance recorded	1,619		1,744
Interest income recognized - with an allowance recorded	15		54
Cash basis interest recognized - with an allowance recorded	$ 15		$ 54
Consumer [Member] | Home Equity [Member]
With no related allowance recorded [Abstract]
Unpaid principal balance				28
Recorded investment				$ 28

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK [Abstract]
Contract amounts		$ 110,924	$ 103,413
Off-balance sheet commitments	$ 565	565	$ 0
Recovery of provision	$ (90)	$ (66)

OTHER BORROWED FUNDS (Details)

OTHER BORROWED FUNDS (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) Promissorynote	Dec. 31, 2022 USD ($)
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 26,904	$ 17,945
FHLB Advances - variable rate loans	0
Cash management advances, maximum borrowing amount	$ 100,000
Cash management advances, maturity period	90 days
Cash management advances, available borrowing amount	$ 100,000
Number of promissory notes payable to related parties | Promissorynote	6
Notes Payable, Related Party, Type [Extensible Enumeration]	Related Party [Member]
Scheduled Repayments of FHLB Advances [Abstract]
2023	$ 2,764
2024	7,353
2025	4,983
2026	2,908
2027	1,397
Thereafter	7,499
Other borrowings	$ 26,904	$ 17,945
Minimum [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	1.53%
Maximum [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	4.68%
Weighted Average [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	2.70%	2.39%
Mortgage Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	$ 312,680
Commercial Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	32,359
FHLB Stock [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	2,064
Cash management advances, maximum borrowing amount	191,392
Cash management advances, available borrowing amount	106,932
FHLB Borrowings [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	24,510	$ 15,569
Scheduled Repayments of FHLB Advances [Abstract]
2023	2,764
2024	4,959
2025	4,983
2026	2,908
2027	1,397
Thereafter	7,499
Other borrowings	24,510	15,569
Promissory Notes [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 2,394	2,376
Maturity date of promissory notes issued	Nov. 18, 2024
Notes payable to other banks	$ 0	0
Scheduled Repayments of FHLB Advances [Abstract]
2023	0
2024	2,394
2025	0
2026	0
2027	0
Thereafter	0
Other borrowings	2,394	$ 2,376
Promissory Notes [Member] | Related Party [Member]
Other Borrowed Funds [Abstract]
Notes payable to related parties	$ 2,394
Promissory Notes [Member] | Minimum [Member]
Other Borrowed Funds [Abstract]
Interest rate	3.15%
Promissory Notes [Member] | Maximum [Member]
Other Borrowed Funds [Abstract]
Interest rate	5%
Promissory Notes [Member] | Weighted Average [Member]
Other Borrowed Funds [Abstract]
Interest rate	3.26%	1.35%
FHLB Line of Credit [Member]
Other Borrowed Funds [Abstract]
Letter of credit issued	$ 59,950	$ 75,140

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Segment Information [Abstract]
Net interest income	$ 11,614	$ 10,553	$ 23,336	$ 20,543
Provision for (recovery of) credit losses	24	813	513	(313)
Noninterest income	2,713	2,636	6,480	6,356
Noninterest expense	10,415	10,023	20,687	19,811
Provision for income taxes	639	354	1,459	1,277
Net income	3,249	1,999	7,157	6,124
Assets	1,274,230	1,253,886	1,274,230	1,253,886	$ 1,210,787
Banking [Member]
Segment Information [Abstract]
Net interest income	11,070	10,024	22,254	19,492
Provision for (recovery of) credit losses	40	800	624	(300)
Noninterest income	2,618	2,523	5,618	5,414
Noninterest expense	9,784	9,459	19,380	18,553
Provision for income taxes	634	341	1,303	1,121
Net income	3,230	1,947	6,565	5,532
Assets	$ 1,259,929	$ 1,240,072	1,259,929	1,240,072
Banking [Member] | Revenues [Member] | Customer Concentration Risk [Member]
Segment Information [Abstract]
Concentration percentage	94.40%	92.90%
Consumer Finance [Member]
Segment Information [Abstract]
Net interest income	$ 544	$ 529	1,082	1,051
Provision for (recovery of) credit losses	(16)	13	(111)	(13)
Noninterest income	95	113	862	942
Noninterest expense	631	564	1,307	1,258
Provision for income taxes	5	13	156	156
Net income	19	52	592	592
Assets	$ 14,301	$ 13,814	$ 14,301	$ 13,814

LEASES, Balance Sheet Informati

LEASES, Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Balance Sheet Information Related to Leases [Abstract]
Operating lease right-of-use assets	$ 1,297	$ 1,294
Operating lease liabilities	$ 1,297	$ 1,294
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	34 months
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	18 years
Operating lease renewal term	15 years

LEASES, Components of Lease Cos

LEASES, Components of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Lease, Cost [Abstract]
Operating lease cost	$ 55	$ 42	$ 106	$ 84
Short-term lease expense	$ 0	$ 8	$ 0	$ 18

LEASES, Maturities of Lease Lia

LEASES, Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
LEASES [Abstract]
2023 (remaining)	$ 98
2024	195
2025	195
2026	140
2027	108
Thereafter	875
Total lease payments	1,611
Less: Imputed Interest	(314)
Total operating leases	$ 1,297	$ 1,294

LEASES, Other Information (Deta

LEASES, Other Information (Details)	Jun. 30, 2023	Dec. 31, 2022
Other Information [Abstract]
Weighted-average remaining lease term for operating leases	13 years 6 months	12 years 1 month 6 days
Weighted-average discount rate for operating leases	2.94%	2.70%

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
DEPOSITS [Abstract]
Noninterest-bearing deposits	$ 338,974	$ 354,413
Interest-bearing Deposits [Abstract]
NOW accounts	197,869	209,758
Savings and Money Market	275,848	311,565
Time deposits of $250,000 or less	208,975	115,049
Time deposits of more than $250,000	54,906	36,870
Total interest-bearing deposits	737,598	673,242
Total deposits	1,076,572	1,027,655
Brokered deposits	$ 62,648	$ 3,999