Ohio Valley Banc (OVBC) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
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		4,793,674

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
ASSETS
Cash and noninterest-bearing deposits with banks	$ 15,422	$ 14,252
Interest-bearing deposits with banks	113,638	113,874
Total cash and cash equivalents	129,060	128,126
Securities available for sale	162,186	162,258
Securities held to maturity, net of allowance for credit losses of $2 in 2024 and 2023	7,968	7,986
Restricted investments in bank stocks	4,983	5,037
Total loans	989,862	971,900
Less: Allowance for credit losses	(9,229)	(8,767)
Net loans	980,633	963,133
Premises and equipment, net	21,728	21,450
Premises and equipment held for sale, net	568	573
Accrued interest receivable	4,338	3,606
Goodwill	7,319	7,319
Other intangible assets, net	5	8
Bank owned life insurance and annuity assets	40,745	40,593
Operating lease right-of-use asset, net	1,159	1,205
Deferred tax assets	6,438	6,306
Other assets	5,469	4,535
Total assets	1,372,599	1,352,135
LIABILITIES
Noninterest-bearing deposits	306,574	322,222
Interest-bearing deposits	842,210	804,914
Total deposits	1,148,784	1,127,136
Other borrowed funds	43,261	44,593
Subordinated debentures	8,500	8,500
Operating lease liability	1,159	1,205
Allowance for credit losses on off-balance sheet commitments	586	692
Other liabilities	24,527	26,002
Total liabilities	1,226,817	1,208,128
COMMITMENTS AND CONTINGENT LIABILITIES (See Note 5)
SHAREHOLDERS' EQUITY
Common stock ($1.00 stated value per share, 10,000,000 shares authorized; 2024 - 5,490,995 shares issued; 2023 - 5,470,453 shares issued)	5,491	5,470
Additional paid-in capital	52,321	51,842
Retained earnings	116,614	114,871
Accumulated other comprehensive income (loss)	(11,896)	(11,428)
Treasury stock, at cost (697,321 shares)	(16,748)	(16,748)
Total shareholders' equity	145,782	144,007
Total liabilities and shareholders' equity	$ 1,372,599	$ 1,352,135

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
ASSETS
Securities held to maturity, net of allowance for credit losses	$ 2	$ 2
Securities held to maturity, fair value	$ 7,248	$ 7,390
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)	5,490,995	5,470,453
Treasury stock, shares (in shares)	697,321

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest and dividend income:
Loans, including fees	$ 15,250	$ 12,276
Securities
Taxable	885	958
Tax exempt	34	42
Dividends	98	90
Interest-bearing deposits with banks	1,417	426
Other interest	0	2
Total interest and dividend income	17,684	13,794
Interest expense:
Deposits	5,899	1,832
Other borrowed funds	438	102
Subordinated debentures	157	138
Total interest expense	6,494	2,072
Net interest income	11,190	11,722
Provision for (recovery of) credit losses	751	489
Net interest income after provision for (recovery of) credit losses	10,439	11,233
Noninterest income:
Service charges on deposit accounts	725	611
Trust fees	104	86
Income from bank owned life insurance and annuity assets	225	207
Mortgage banking income	39	47
Electronic refund check / deposit fees	540	540
Debit / credit card interchange income	1,145	1,173
Tax preparation fees	607	631
Other	311	472
Total noninterest income	3,696	3,767
Noninterest expense:
Salaries and employee benefits	6,167	5,884
Occupancy	469	462
Furniture and equipment	334	298
Professional fees	486	433
Marketing expense	225	241
FDIC insurance	148	138
Data processing	807	720
Software	621	562
Foreclosed assets	(2)	2
Amortization of intangibles	3	7
Other	1,483	1,525
Total noninterest expense	10,741	10,272
Income before income taxes	3,394	4,728
Provision for income taxes	601	820
NET INCOME	$ 2,793	$ 3,908
Earnings per share (in dollars per share)	$ 0.58	$ 0.82

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
Net Income	$ 2,793	$ 3,908
Other comprehensive income (loss):
Change in unrealized gain (loss) on available for sale securities	(600)	2,145
Related tax (expense) benefit	132	(450)
Total other comprehensive (loss), net of tax	(468)	1,695
Total comprehensive income (loss)	$ 2,325	$ 5,603

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Beginning balance at Dec. 31, 2022	$ 5,465	$ 51,722	$ 107,111	$ (14,813)	$ (16,666)	$ 132,819
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	3,908	0	0	3,908
Other comprehensive loss, net	0	0	0	1,695	0	1,695
Cash dividends	0	0	(1,002)	0	0	(1,002)
Common stock issued to ESOP	5	120	0	0	0	125
Ending balance at Mar. 31, 2023	5,470	51,842	110,017	(13,118)	(16,666)	137,545
Beginning balance at Dec. 31, 2023	5,470	51,842	114,871	(11,428)	(16,748)	144,007
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	2,793	0	0	2,793
Other comprehensive loss, net	0	0	0	(468)	0	(468)
Cash dividends	0	0	(1,050)	0	0	(1,050)
Common stock issued to ESOP	21	479	0	0	0	500
Ending balance at Mar. 31, 2024	$ 5,491	$ 52,321	$ 116,614	$ (11,896)	$ (16,748)	$ 145,782

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) [Abstract]
Cash dividends, per share (in dollars per share)	$ 0.22	$ 0.21
Common stock issued to ESOP, shares (in shares)	20,542	4,746

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) [Abstract]
Net cash provided by operating activities:	$ 928	$ 4,225
Investing activities:
Proceeds from maturities and paydowns of securities available for sale	9,161	6,582
Purchases of securities available for sale	(9,554)	0
Proceeds from calls and maturities of securities held to maturity	14	217
Proceeds from maturities of certificates of deposit in financial institutions	0	1,122
Redemptions of restricted investments in bank stocks	54	1,860
Net change in loans	(18,315)	(21,641)
Purchases of premises and equipment	(694)	(430)
Withdrawals from bank owned life insurance and annuity asset	74	0
Net cash (used in) investing activities	(19,260)	(12,290)
Financing activities:
Change in deposits	21,648	53,540
Cash dividends	(1,050)	(1,002)
Repayment of Federal Home Loan Bank borrowings	(1,386)	(633)
Change in other short-term borrowings	54	18
Net cash provided by financing activities	19,266	51,923
Change in cash and cash equivalents	934	43,858
Cash and cash equivalents at beginning of period	128,126	45,990
Cash and cash equivalents at end of period	129,060	89,848
Supplemental disclosure:
Cash paid for interest	$ 7,055	$ 1,178

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION: wholly-owned subsidiary, Ohio Valley REO, LLC (“Ohio Valley REO”), an Ohio limited liability company, to which the Bank transfers certain real estate acquired by the Bank through foreclosure for sale by Ohio Valley REO. 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 March 31, 2024, and its results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2024, are not necessarily indicative of the operating results to be anticipated for the full fiscal year ending December 31, 2024. 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, 2023, contains consolidated financial statements and related notes which should be read in conjunction with the accompanying consolidated financial statements. The consolidated financial statements for 2023 have been reclassified to conform to the presentation for 2024. These reclassifications had no effect on net income or shareholders’ equity. USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS: INDUSTRY SEGMENT INFORMATION: RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS: , . 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , . In December 2023 , the FASB issued ASU No . 2023 -09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures . The updated accounting guidance requires enhanced income tax disclosures, including the disaggregation of existing disclosures related to the tax rate reconciliation and income taxes paid. This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the effect the updated guidance will have on its consolidated financial statements and related disclosures. 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 $435 at March 31, 2024 and $394 at December 31, 2023, and are 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. At March 31, 2024 and December 31, 2023, there was no ACL related to AFS debt securities. ACL - HTM SECURITIES: , unchanged from December 31, 2023. Furthermore, there was corresponding provision expense during the three months ended March 31, 2024 and 2023. LOANS: Interest income is discontinued and the loan moved to nonaccrual 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 March 31, 2024 and December 31, 2023, 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 nonaccrual 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 At March 31, 2024, there was $9,229 in the ACL related to loans, compared to $8,767 at December 31, 2023. This resulted in corresponding provision expense of $857 during the three months ended March 31, 2024, compared to $465 in provision expense during the three months ended March 31, 2023. 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	3 Months Ended
	Mar. 31, 2024
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 that typically approximate 10%. 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 March 31, 2024 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 $ 54,880 $ — $ — U.S. Government sponsored entity securities — 5,817 — Agency mortgage-backed securities, residential — 101,489 — Interest rate swap derivatives — 1,263 — Liabilities: Interest rate swap derivatives — (1,263 ) — Fair Value Measurements at December 31, 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 $ 50,297 $ — $ — U.S. Government sponsored entity securities — 5,877 — Agency mortgage-backed securities, residential — 106,084 — Interest rate swap derivatives — 1,147 — Liabilities: Interest rate swap derivatives — (1,147 ) — There were no transfers between Level 1 and Level 2 during 2024 or 2023. Assets and Liabilities Measured on a Nonrecurring Basis There were no assets or liabilities measured at fair value on a nonrecurring basis at March 31, 2024 and December 31, 2023. There was no other real estate owned that was measured at fair value less costs to sell at March 31, 2024 and December 31, 2023. Furthermore, there were no corresponding write downs during the three months ended March 31, 2024 and 2023. There was no quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at March 31, 2024 and December 31, 2023. The carrying amounts and estimated fair values of financial instruments at March 31, 2024 and December 31, 2023 are as follows: Carrying Fair Value Measurements at March 31, 2024 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 129,060 $ 129,060 $ — $ — $ 129,060 Securities available for sale 162,186 54,880 107,306 — 162,186 Securities held to maturity 7,968 — 3,793 3,455 7,248 Loans, net 980,633 — — 961,438 961,438 Interest rate swap derivatives 1,263 — 1,263 — 1,263 Accrued interest receivable 4,338 — 675 3,663 4,338 Financial liabilities: Deposits 1,148,784 752,327 396,514 — 1,148,841 Other borrowed funds 43,261 — 42,045 — 42,045 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,263 — 1,263 — 1,263 Accrued interest payable 6,036 1 6,035 — 6,036 Carrying Fair Value Measurements at December 31, 2023 Using: Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 128,126 $ 128,126 $ — $ — $ 128,126 Securities available for sale 162,258 50,297 111,961 — 162,258 Securities held to maturity 7,986 — 4,281 3,109 7,390 Loans, net 963,133 — — 944,544 944,544 Interest rate swap derivatives 11,147 — 1,147 — 1,147 Accrued interest receivable 3,606 — 466 3,140 3,606 Financial liabilities: Deposits 1,127,136 748,013 379,455 — 1,127,468 Other borrowed funds 44,593 — 43,387 — 43,387 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,147 — 1,147 — 1,147 Accrued interest payable 6,597 1 6,596 — 6,597 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	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 and December 31, 2023 and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses, and allowance for credit losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31 , 2024 U.S. Government securities $ 56,880 $ — $ (2,000 ) $ 54,880 U.S. Government sponsored entity securities 6,485 — (668 ) 5,817 Agency mortgage-backed securities, residential 114,082 — (12,593 ) 101,489 Total securities $ 177,447 $ — $ (15,261 ) $ 162,186 December 31 , 2023 U.S. Government securities $ 52,174 $ — $ (1,877 ) $ 50,297 U.S. Government sponsored entity securities 6,527 — (650 ) 5,877 Agency mortgage-backed securities, residential 118,218 — (12,134 ) 106,084 Total securities $ 176,919 $ — $ (14,661 ) $ 162,258 Securities Held to Maturity Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Estimated Fair Value Allowance for Credit Losses March 31 , 2024 Obligations of states and political subdivisions $ 7,969 $ 10 $ (732 ) $ 7,247 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,970 $ 10 $ (732 ) $ 7,248 $ (2 ) December 31 , 2023 Obligations of states and political subdivisions $ 7,987 $ 17 $ (615 ) $ 7,389 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,988 $ 17 $ (615 ) $ 7,390 $ (2 ) The amortized cost and estimated fair value of debt securities at March 31, 2024, 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 $ 14,901 $ 14,785 $ 896 $ 875 Due in over one to five years 48,464 45,912 3,471 3,276 Due in over five to ten years — — 1,476 1,273 Due after ten years — — 2,126 1,823 Agency mortgage-backed securities, residential 114,082 101,489 1 1 Total debt securities $ 177,447 $ 162,186 $ 7,970 $ 7,248 There were no sales of securities during the three months ended March 31, 2024 and 2023. Debt securities with a carrying value of approximately $ The following table summarizes debt securities available for sale in an unrealized loss position for which an ACL losses has not been recorded at March 31, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position: March 31 2024 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 $ 16,547 $ (174 ) $ 38,333 $ (1,826 ) $ 54,880 $ (2,000 ) U.S. Government sponsored entity securities — — 5,817 (668 ) 5,817 (668 ) Agency mortgage-backed securities, residential — — 101,489 (12,593 ) 101,489 (12,593 ) Total available for sale $ 16,547 $ (174 ) $ 145,639 $ (15,087 ) $ 162,186 $ (15,261 ) December 31 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 $ 9,474 $ (52 ) $ 40,823 $ (1,825 ) $ 50,297 $ (1,877 ) U.S. Government sponsored entity securities — — 5,877 (650 ) 5,877 (650 ) Agency mortgage-backed securities, residential — — 106,084 (12,134 ) 106,084 (12,134 ) Total available for sale $ 9,474 $ (52 ) $ 152,784 $ (14,609 ) $ 162,258 $ (14,661 ) 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 March 31, 2024, the Company had 97 available for sale debt securities in an unrealized position without an ACL, of which were from U.S. Government securities, were from U.S. Government sponsored entity securities, and were from Agency mortgage-backed residential securities. of which were from U.S. Government securities, were from U.S. Government sponsored entity securities, and were from Agency mortgage-backed residential securities. The following table presents the activity in the ACL for held to maturity debt securities: Held to Maturity Debt Securities Three months ended March 31, 2024 Three months ended March 31, 2023 Allowance for credit losses: Beginning balance $ 2 $ — Impact of adopting ASC 326 — 3 Credit loss expense — — Allowance for credit losses ending balance $ 2 $ 3 The Company’s held to maturity securities primarily consist of obligations of states and political subdivisions.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	3 Months Ended
	Mar. 31, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	NOTE 4 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans are comprised of the following: March 31, 2024 December 31, 2023 Residential real estate $ 324,738 $ 319,504 Commercial real estate: Owner-occupied 79,317 82,356 Nonowner-occupied 182,994 178,201 Construction 73,586 62,337 Commercial and industrial 160,473 157,298 Consumer: Automobile 58,641 61,461 Home equity 38,434 35,893 Other 71,679 74,850 989,862 971,900 Less: Allowance for credit losses (9,229 ) (8,767 ) Loans, net $ 980,633 $ 963,133 At March 31, 2024 and December 31, 2023, net deferred loan origination costs were $ and $ , respectively. At March 31, 2024 and December 31, 2023, 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 March 31, 2024 and December 31, 2023: March 31 , 2024 Loans Past Due 90 Days And Still Accruing Nonaccrual Loans With No ACL Nonaccrual Loans With an ACL Total Nonaccrual Loans Residential real estate $ 13 $ 1,663 $ 357 $ 2,020 Commercial real estate: Owner-occupied — 885 — 885 Nonowner-occupied — — 66 66 Construction — — — — Commercial and industrial — 105 44 149 Consumer: Automobile 145 — 94 94 Home equity — 27 125 152 Other 39 — 115 115 Total $ 197 $ 2,680 $ 801 $ 3,481 December 31, 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 $ 9 $ — $ 1,234 $ 1,234 Commercial real estate: Owner-occupied — 775 — 775 Nonowner-occupied — — 61 61 Construction — — 1 1 Commercial and industrial — — 48 48 Consumer: Automobile 56 — 78 78 Home equity — — 95 95 Other 54 — 100 100 Total $ 119 $ 775 $ 1,617 $ 2,392 The Company recognized $4 and $20 of interest income in nonaccrual loans during the three months ended March 31, 2024 and 2023, respectively. The following table presents the aging of the recorded investment of past due loans by class of loans as of March 31, 2024 and December 31, 2023: March 31 , 2024 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 $ 2,941 $ 687 $ 1,141 $ 4,769 $ 319,969 $ 324,738 Commercial real estate: Owner-occupied 70 805 179 1,054 78,263 79,317 Nonowner-occupied 173 — - 173 182,821 182,994 Construction - 3 — 3 73,583 73,586 Commercial and industrial 615 — 149 764 159,709 160,473 Consumer: Automobile 1,117 116 221 1,454 57,187 58,641 Home equity 351 112 92 555 37,879 38,434 Other 510 633 149 1,292 70,387 71,679 Total $ 5,777 $ 2,356 $ 1,931 $ 10,064 $ 979,798 $ 989,862 December 31 , 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 $ 2,705 $ 368 $ 481 $ 3,554 $ 315,950 $ 319,504 Commercial real estate: Owner-occupied 2,580 — 775 3,355 79,001 82,356 Nonowner-occupied 681 — — 681 177,520 178,201 Construction — — — — 62,337 62,337 Commercial and industrial 3,338 — 48 3,386 153,912 157,298 Consumer: Automobile 782 210 117 1,109 60,352 61,461 Home equity 353 62 95 510 35,383 35,893 Other 658 121 148 927 73,923 74,850 Total $ 11,097 $ 761 $ 1,664 $ 13,522 $ 958,378 $ 971,900 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. 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 March 31, 2024 and December 31, 2023, 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 March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 1,571 $ 17,801 $ 7,859 $ 10,484 $ 5,735 $ 18,700 $ 347 $ 62,497 Special Mention — — — 13,405 — 633 99 14,137 Substandard — — — — — 2,383 300 2,683 Doubtful — — — — — — — — Total $ 1,571 $ 17,801 $ 7,859 $ 23,889 $ 5,735 $ 21,716 $ 746 $ 79,317 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 9,036 $ 6,210 $ 27,689 $ 31,906 $ 20,259 $ 70,782 $ 5,585 $ 171,467 Special Mention — 1,663 113 760 — 5,791 — 8,327 Substandard — — — — 3,200 — — 3,200 Doubtful — — — — — — — — Total $ 9,036 $ 7,873 $ 27,802 $ 32,666 $ 23,459 $ 76,573 $ 5,585 $ 182,994 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 2,820 $ 33,479 $ 31,455 $ 1,186 $ 296 $ 3,148 $ 306 $ 72,690 Special Mention — 657 — — — 52 — 709 Substandard — — — — — 187 — 187 Doubtful — — — — — — — — Total $ 2,820 $ 34,136 $ 31,455 $ 1,186 $ 296 $ 3,387 $ 306 $ 73,586 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and Industrial Risk Rating Pass $ 3,436 $ 8,363 $ 29,893 $ 26,592 $ 30,383 $ 27,512 $ 28,631 $ 154,810 Special Mention — 196 91 503 273 — 440 1,503 Substandard — 134 — 55 1,291 165 2,515 4,160 Doubtful — — — — — — — — Total $ 3,436 $ 8,693 $ 29,984 $ 27,150 $ 31,947 $ 27,677 $ 31,586 $ 160,473 Current Period gross charge-offs $ 107 $ — $ — $ 1 $ — $ — $ 1 $ 109 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 18,120 $ 7,911 $ 10,679 $ 5,973 $ 6,125 $ 15,925 $ 459 $ 65,192 Special Mention — — — — — 427 — 427 Substandard — — 13,934 — 498 2,005 300 16,737 Doubtful — — — — — — — — Total $ 18,120 $ 7,911 $ 24,613 $ 5,973 $ 6,623 $ 18,357 $ 759 $ 82,356 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 12,688 $ 29,344 $ 32,235 $ 20,484 $ 15,415 $ 61,809 $ 1,128 $ 173,103 Special Mention — — 768 3,226 — 1,034 — 5,028 Substandard — — 70 — — — — 70 Doubtful — — — — — — — — Total $ 12,688 $ 29,344 $ 33,073 $ 23,710 $ 15,415 $ 62,843 $ 1,128 $ 178,201 Current Period gross charge-offs $ — $ — $ 132 $ — $ — $ — $ — $ 132 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 20219 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 28,055 $ 29,174 $ 1,231 $ 302 $ 392 $ 2,937 $ — $ 62,091 Special Mention — — — — — — — — Substandard — — — — — 246 — 246 Doubtful — — — — — — — — Total $ 28,055 $ 29,174 $ 1,231 $ 302 $ 392 $ 3,183 $ — $ 62,337 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial and Industrial Risk Rating Pass $ 8,770 $ 30,885 $ 26,806 $ 31,247 $ 344 $ 27,632 $ 27,510 $ 153,194 Special Mention 140 — — — — 8 66 214 Substandard — — 58 1,363 4 182 2,283 3,890 Doubtful — — — — — — — — Total $ 8,910 $ 30,885 $ 26,864 $ 32,610 $ 348 $ 27,822 $ 29,859 $ 157,298 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 29 $ 29 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 March 31, 2024 and December 31, 2023: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 8,841 $ 53,765 $ 43,313 $ 50,199 $ 43,511 $ 109,602 $ 13,474 $ 322,705 Nonperforming — — 927 — — 1,106 — 2,033 Total $ 8,841 $ 53,765 $ 44,240 $ 50,199 $ 43,511 $ 110,708 $ 13,474 $ 324,738 Current Period gross charge-offs $ — $ — $ 10 $ — $ — $ 27 $ — $ 37 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer - Automobile: Payment Performance Performing $ 3,894 $ 26,641 $ 18,048 $ 5,922 $ 2,504 $ 1,393 $ — $ 58,402 Nonperforming — 128 51 37 — 23 — 239 Total $ 3,894 $ 26,769 $ 18,099 $ 5,959 $ 2,504 $ 1,416 $ — $ 58,641 Current Period gross charge-offs $ — $ 64 $ 129 $ 5 $ — $ 2 $ — $ 200 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer - Home Equity: Payment Performance Performing $ — $ 1,773 $ — $ 92 $ — $ 119 $ 36,298 $ 38,282 Nonperforming — — — — — — 152 152 Total $ — $ 1,773 $ — $ 92 $ — $ 119 $ 36,450 $ 38,434 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer - Other: Payment Performance Performing $ 4,747 $ 25,236 $ 12,305 $ 9,713 $ 3,951 $ 1,697 $ 13,877 $ 71,526 Nonperforming — 38 35 6 36 4 34 153 Total $ 4,747 $ 25,274 $ 12,340 $ 9,719 $ 3,987 $ 1,701 $ 13,911 $ 71,679 Current Period gross charge-offs $ 68 $ 18 $ 28 $ 51 $ 16 $ 2 $ 65 $ 248 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 50,484 $ 44,640 $ 50,949 $ 44,818 $ 21,854 $ 91,956 $ 13,560 $ 318,261 Nonperforming — — — — 182 1,061 — 1,243 Total $ 50,484 $ 44,640 $ 50,949 $ 44,818 $ 22,036 $ 93,017 $ 13,560 $ 319,504 Current Period gross charge-offs $ — $ — $ 3 $ — $ — $ 118 $ — $ 121 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Automobile: Payment Performance Performing $ 28,939 $ 20,376 $ 7,013 $ 3,028 $ 1,212 $ 759 $ — $ 61,327 Nonperforming 34 60 15 1 9 15 — 134 Total $ 28,973 $ 20,436 $ 7,028 $ 3,029 $ 1,221 $ 774 $ — $ 61,461 Current Period gross charge-offs $ 51 $ 163 $ 116 $ 6 $ 29 $ 3 $ — $ 368 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Home Equity: Payment Performance Performing $ 1,649 $ 79 $ — $ — $ — $ — $ 34,070 $ 35,798 Nonperforming — — — — — — 95 95 Total $ 1,649 $ 79 $ — $ — $ — $ — $ 34,165 $ 35,893 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 87 $ 87 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Other: Payment Performance Performing $ 18,377 $ 24,904 $ 10,800 $ 4,482 $ 1,093 $ 953 $ 14,087 $ 74,696 Nonperforming 11 17 67 53 1 4 1 154 Total $ 18,388 $ 24,921 $ 10,867 $ 4,535 $ 1,094 $ 957 $ 14,088 $ 74,850 Current Period gross charge-offs $ 306 $ 119 $ 119 $ 84 $ 28 $ 53 $ 246 $ 955 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 4.46% of total loans were unsecured at March 31, 2024, up from 4.37% at December 31, 2023. 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 three months ended March 31, 2024 and 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 March 31, 2024 and 2023: March 31 , 2024 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,213 $ 3,047 $ 1,275 $ 2,232 $ 8,767 Provision for credit losses 130 188 184 355 857 Loans charged-off (37 ) — (109 ) (448 ) (594 ) Recoveries 22 11 4 162 199 Total ending allowance balance $ 2,328 $ 3,246 $ 1,354 $ 2,301 $ 9,229 March 31 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,026 $ 2,200 $ 1,177 $ 2,028 $ 7,431 Provision for credit losses 39 225 21 180 465 Loans charged-off (47 ) (132 ) (29 ) (248 ) (456 ) Recoveries 13 13 8 133 167 Total ending allowance balance $ 2,031 $ 2,306 $ 1,177 $ 2,093 $ 7,607 The following table presents the amortized cost basis of collateral dependent loans by class of loans as of March 31, 2024 and December 31, 2023: Collateral Type March 31, 2024 Real Estate Business Assets Total Residential real estate $ 1,663 $ — $ 1,663 Commercial real estate: Owner-occupied 696 189 885 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 2,386 $ 189 $ 2,575 Collateral Type December 31, 2023 Real Estate Business Assets Total Residential real estate $ 1,663 $ — $ 1,663 Commercial real estate: Owner-occupied 700 258 958 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 2,390 $ 258 $ 2,648 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). The Company had no other real estate owned for residential real estate properties at March 31, 2024 compared to $68 at December 31, 2023. In addition, nonaccrual residential mortgage loans that are in the process of foreclosure had a recorded investment of $196 and $348 as of March 31, 2024 and December 31, 2023, respectively.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, the contract amounts of these instruments totaled approximately $188,305, compared to $192,163 at December 31, 2023. 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 March 31, 2024, the estimated ACL related to off-balance sheet commitments was $586, which included a $106 recovery of provision during the three months ended March 31, 2024 and $24 in provision during the three months ended March 31, 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	3 Months Ended
	Mar. 31, 2024
OTHER BORROWED FUNDS [Abstract]
OTHER BORROWED FUNDS	NOTE 6 - OTHER BORROWED FUNDS Other borrowed funds at March 31, 2024 and December 31, 2023 are comprised of advances from the Federal Home Loan Bank (“FHLB”) of Cincinnati and promissory notes. FHLB Borrowings Promissory Notes Totals March 31 2024 $ 40,813 $ 2,448 $ 43,261 December 31 2023 $ 42,199 $ 2,394 $ 44,593 Pursuant to collateral agreements with the FHLB, advances are secured by $317,484 in qualifying mortgage loans, $32,623 in commercial loans and $2,843 in FHLB stock at March 31, 2024. Fixed-rate FHLB advances of $40,813 mature through 2042 and have interest rates ranging from 1.53% to 4.91% and a year-to-date weighted average cost of 4.03% at March 31, 2024 and 3.50% at December 31, 2023. There were no variable-rate FHLB borrowings at March 31, 2024. At March 31, 2024, 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 in the next paragraph. 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 March 31, 2024. 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 $183,492 at March 31, 2024. Of this maximum borrowing capacity, the Company had $81,930 available to use as additional borrowings, of which $81,930 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 March 13, 2025, and have fixed rates ranging from 3.15% to 5.25% and a year-to-date weighted average cost of 4.13% at March 31, 2024, as compared to 3.79% at December 31, 2023. At March 31, 2024 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 $60,750 at March 31, 2024 and $52,350 at December 31, 2023. Scheduled principal payments as of March 31, 2024: FHLB Borrowings Promissory Notes Totals 2024 $ 4,026 $ 1,269 $ 5,295 2025 4,983 1,179 6,162 2026 12,908 — 12,908 2027 11,397 — 11,397 2028 1,349 — 1,349 Thereafter 6,150 — 6,150 $ 40,813 $ 2,448 $ 43,261

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2024
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 93.8% and 92.5% of total consolidated revenues for the quarters end March 31, 2024 and 2023, 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. All goodwill is in the banking segment. Information for the Company’s reportable segments is as follows: Three months ended March 31, 2024 Banking Consumer Finance Total Company Net interest income $ 10,643 $ 547 $ 11,190 Provision for (recovery of) credit losses 769 (18 ) 751 Noninterest income 2,948 748 3,696 Noninterest expense 10,018 723 10,741 Provision for income taxes 477 124 601 Net income 2,327 466 2,793 Assets 1,358,573 14,026 1,372,599 Three months ended March 31, 2023 Banking Consumer Finance Total Company Net interest income $ 11,184 $ 538 $ 11,722 Provision for (recovery of) credit losses 584 (95 ) 489 Noninterest income 3,000 767 3,767 Noninterest expense 9,596 676 10,272 Provision for income taxes 668 152 820 Net income 3,336 572 3,908 Assets 1,252,673 13,792 1,266,465

LEASES

LEASES	3 Months Ended
	Mar. 31, 2024
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 25 month to 17.3 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 March 31, 2024 As of December 31, 2023 Operating leases: Operating lease right-of-use assets $ 1,159 $ 1,205 Operating lease liabilities 1,159 1,205 The components of lease cost were as follows: Three months ended March 31, 2024 2023 Operating lease cost $ 49 $ 51 Short-term lease expense 7 - Future undiscounted lease payments for operating leases with initial terms of one year or more as of March 31, 2024 are as follows: Operating Leases 2024 $ 146 2025 195 2026 140 2027 109 2028 111 Thereafter 764 Total lease payments 1,465 Less: Imputed Interest (306 ) Total operating leases $ 1,159 Other information was as follows: As of March 31, 2024 As of December 31, 2023 Weighted-average remaining lease term for operating leases 12.7 years 13.0 years Weighted-average discount rate for operating leases 2.89 % 2.91 %

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	3 Months Ended
	Mar. 31, 2024
RISKS AND UNCERTAINTIES [Abstract]
RISKS AND UNCERTAINTIES	NOTE 9 – RISKS AND UNCERTAINTIES The risks pertinent to the 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	3 Months Ended
	Mar. 31, 2024
DEPOSITS [Abstract]
DEPOSITS	NOTE 10 – DEPOSITS Deposits are comprised of the following: March 31, 2024 December 31, 2023 Noninterest-bearing deposits $ 306,574 $ 322,222 Interest-bearing deposits: NOW accounts 184,471 170,422 Savings and money market 261,282 255,369 Time deposits of $250 or less 312,478 301,323 Time deposits of more than $250 83,979 77,800 Total interest-bearing deposits 842,210 804,914 Total deposits $ 1,148,784 $ 1,127,136 Brokered deposits, included in time deposits, were $64,901 and $64,893 at March 31, 2024 and December 31, 2023, respectively.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION: wholly-owned subsidiary, Ohio Valley REO, LLC (“Ohio Valley REO”), an Ohio limited liability company, to which the Bank transfers certain real estate acquired by the Bank through foreclosure for sale by Ohio Valley REO. 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 March 31, 2024, and its results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2024, are not necessarily indicative of the operating results to be anticipated for the full fiscal year ending December 31, 2024. 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, 2023, contains consolidated financial statements and related notes which should be read in conjunction with the accompanying consolidated financial statements. The consolidated financial statements for 2023 have been reclassified to conform to the presentation for 2024. 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	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS: , . 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , . In December 2023 , the FASB issued ASU No . 2023 -09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures . The updated accounting guidance requires enhanced income tax disclosures, including the disaggregation of existing disclosures related to the tax rate reconciliation and income taxes paid. This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the effect the updated guidance will have on its consolidated financial statements and related disclosures.
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 $435 at March 31, 2024 and $394 at December 31, 2023, and are 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. At March 31, 2024 and December 31, 2023, there was no ACL related to AFS debt securities.
ACL - HTM SECURITIES	ACL - HTM SECURITIES: , unchanged from December 31, 2023. Furthermore, there was corresponding provision expense during the three months ended March 31, 2024 and 2023.
LOANS	LOANS: Interest income is discontinued and the loan moved to nonaccrual 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 March 31, 2024 and December 31, 2023, 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 nonaccrual 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 At March 31, 2024, there was $9,229 in the ACL related to loans, compared to $8,767 at December 31, 2023. This resulted in corresponding provision expense of $857 during the three months ended March 31, 2024, compared to $465 in provision expense during the three months ended March 31, 2023. 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:

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 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 $ 54,880 $ — $ — U.S. Government sponsored entity securities — 5,817 — Agency mortgage-backed securities, residential — 101,489 — Interest rate swap derivatives — 1,263 — Liabilities: Interest rate swap derivatives — (1,263 ) — Fair Value Measurements at December 31, 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 $ 50,297 $ — $ — U.S. Government sponsored entity securities — 5,877 — Agency mortgage-backed securities, residential — 106,084 — Interest rate swap derivatives — 1,147 — Liabilities: Interest rate swap derivatives — (1,147 ) —
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments at March 31, 2024 and December 31, 2023 are as follows: Carrying Fair Value Measurements at March 31, 2024 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 129,060 $ 129,060 $ — $ — $ 129,060 Securities available for sale 162,186 54,880 107,306 — 162,186 Securities held to maturity 7,968 — 3,793 3,455 7,248 Loans, net 980,633 — — 961,438 961,438 Interest rate swap derivatives 1,263 — 1,263 — 1,263 Accrued interest receivable 4,338 — 675 3,663 4,338 Financial liabilities: Deposits 1,148,784 752,327 396,514 — 1,148,841 Other borrowed funds 43,261 — 42,045 — 42,045 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,263 — 1,263 — 1,263 Accrued interest payable 6,036 1 6,035 — 6,036 Carrying Fair Value Measurements at December 31, 2023 Using: Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 128,126 $ 128,126 $ — $ — $ 128,126 Securities available for sale 162,258 50,297 111,961 — 162,258 Securities held to maturity 7,986 — 4,281 3,109 7,390 Loans, net 963,133 — — 944,544 944,544 Interest rate swap derivatives 11,147 — 1,147 — 1,147 Accrued interest receivable 3,606 — 466 3,140 3,606 Financial liabilities: Deposits 1,127,136 748,013 379,455 — 1,127,468 Other borrowed funds 44,593 — 43,387 — 43,387 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,147 — 1,147 — 1,147 Accrued interest payable 6,597 1 6,596 — 6,597

SECURITIES (Tables)

SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 and December 31, 2023 and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses, and allowance for credit losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31 , 2024 U.S. Government securities $ 56,880 $ — $ (2,000 ) $ 54,880 U.S. Government sponsored entity securities 6,485 — (668 ) 5,817 Agency mortgage-backed securities, residential 114,082 — (12,593 ) 101,489 Total securities $ 177,447 $ — $ (15,261 ) $ 162,186 December 31 , 2023 U.S. Government securities $ 52,174 $ — $ (1,877 ) $ 50,297 U.S. Government sponsored entity securities 6,527 — (650 ) 5,877 Agency mortgage-backed securities, residential 118,218 — (12,134 ) 106,084 Total securities $ 176,919 $ — $ (14,661 ) $ 162,258
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 March 31 , 2024 Obligations of states and political subdivisions $ 7,969 $ 10 $ (732 ) $ 7,247 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,970 $ 10 $ (732 ) $ 7,248 $ (2 ) December 31 , 2023 Obligations of states and political subdivisions $ 7,987 $ 17 $ (615 ) $ 7,389 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,988 $ 17 $ (615 ) $ 7,390 $ (2 )
Amortized Cost and Fair Value of Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities at March 31, 2024, 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 $ 14,901 $ 14,785 $ 896 $ 875 Due in over one to five years 48,464 45,912 3,471 3,276 Due in over five to ten years — — 1,476 1,273 Due after ten years — — 2,126 1,823 Agency mortgage-backed securities, residential 114,082 101,489 1 1 Total debt securities $ 177,447 $ 162,186 $ 7,970 $ 7,248
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 ACL losses has not been recorded at March 31, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position: March 31 2024 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 $ 16,547 $ (174 ) $ 38,333 $ (1,826 ) $ 54,880 $ (2,000 ) U.S. Government sponsored entity securities — — 5,817 (668 ) 5,817 (668 ) Agency mortgage-backed securities, residential — — 101,489 (12,593 ) 101,489 (12,593 ) Total available for sale $ 16,547 $ (174 ) $ 145,639 $ (15,087 ) $ 162,186 $ (15,261 ) December 31 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 $ 9,474 $ (52 ) $ 40,823 $ (1,825 ) $ 50,297 $ (1,877 ) U.S. Government sponsored entity securities — — 5,877 (650 ) 5,877 (650 ) Agency mortgage-backed securities, residential — — 106,084 (12,134 ) 106,084 (12,134 ) Total available for sale $ 9,474 $ (52 ) $ 152,784 $ (14,609 ) $ 162,258 $ (14,661 )
Allowance for Credit Losses for Held to Maturity Debt Securities	The following table presents the activity in the ACL for held to maturity debt securities: Held to Maturity Debt Securities Three months ended March 31, 2024 Three months ended March 31, 2023 Allowance for credit losses: Beginning balance $ 2 $ — Impact of adopting ASC 326 — 3 Credit loss expense — — Allowance for credit losses ending balance $ 2 $ 3

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	3 Months Ended
	Mar. 31, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
Portfolio Loans	Loans are comprised of the following: March 31, 2024 December 31, 2023 Residential real estate $ 324,738 $ 319,504 Commercial real estate: Owner-occupied 79,317 82,356 Nonowner-occupied 182,994 178,201 Construction 73,586 62,337 Commercial and industrial 160,473 157,298 Consumer: Automobile 58,641 61,461 Home equity 38,434 35,893 Other 71,679 74,850 989,862 971,900 Less: Allowance for credit losses (9,229 ) (8,767 ) Loans, net $ 980,633 $ 963,133
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 March 31, 2024 and December 31, 2023: March 31 , 2024 Loans Past Due 90 Days And Still Accruing Nonaccrual Loans With No ACL Nonaccrual Loans With an ACL Total Nonaccrual Loans Residential real estate $ 13 $ 1,663 $ 357 $ 2,020 Commercial real estate: Owner-occupied — 885 — 885 Nonowner-occupied — — 66 66 Construction — — — — Commercial and industrial — 105 44 149 Consumer: Automobile 145 — 94 94 Home equity — 27 125 152 Other 39 — 115 115 Total $ 197 $ 2,680 $ 801 $ 3,481 December 31, 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 $ 9 $ — $ 1,234 $ 1,234 Commercial real estate: Owner-occupied — 775 — 775 Nonowner-occupied — — 61 61 Construction — — 1 1 Commercial and industrial — — 48 48 Consumer: Automobile 56 — 78 78 Home equity — — 95 95 Other 54 — 100 100 Total $ 119 $ 775 $ 1,617 $ 2,392
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 March 31, 2024 and December 31, 2023: March 31 , 2024 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 $ 2,941 $ 687 $ 1,141 $ 4,769 $ 319,969 $ 324,738 Commercial real estate: Owner-occupied 70 805 179 1,054 78,263 79,317 Nonowner-occupied 173 — - 173 182,821 182,994 Construction - 3 — 3 73,583 73,586 Commercial and industrial 615 — 149 764 159,709 160,473 Consumer: Automobile 1,117 116 221 1,454 57,187 58,641 Home equity 351 112 92 555 37,879 38,434 Other 510 633 149 1,292 70,387 71,679 Total $ 5,777 $ 2,356 $ 1,931 $ 10,064 $ 979,798 $ 989,862 December 31 , 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 $ 2,705 $ 368 $ 481 $ 3,554 $ 315,950 $ 319,504 Commercial real estate: Owner-occupied 2,580 — 775 3,355 79,001 82,356 Nonowner-occupied 681 — — 681 177,520 178,201 Construction — — — — 62,337 62,337 Commercial and industrial 3,338 — 48 3,386 153,912 157,298 Consumer: Automobile 782 210 117 1,109 60,352 61,461 Home equity 353 62 95 510 35,383 35,893 Other 658 121 148 927 73,923 74,850 Total $ 11,097 $ 761 $ 1,664 $ 13,522 $ 958,378 $ 971,900
Risk Category Loans by Class of Loans	As of March 31, 2024 and December 31, 2023, 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 March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 1,571 $ 17,801 $ 7,859 $ 10,484 $ 5,735 $ 18,700 $ 347 $ 62,497 Special Mention — — — 13,405 — 633 99 14,137 Substandard — — — — — 2,383 300 2,683 Doubtful — — — — — — — — Total $ 1,571 $ 17,801 $ 7,859 $ 23,889 $ 5,735 $ 21,716 $ 746 $ 79,317 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 9,036 $ 6,210 $ 27,689 $ 31,906 $ 20,259 $ 70,782 $ 5,585 $ 171,467 Special Mention — 1,663 113 760 — 5,791 — 8,327 Substandard — — — — 3,200 — — 3,200 Doubtful — — — — — — — — Total $ 9,036 $ 7,873 $ 27,802 $ 32,666 $ 23,459 $ 76,573 $ 5,585 $ 182,994 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 2,820 $ 33,479 $ 31,455 $ 1,186 $ 296 $ 3,148 $ 306 $ 72,690 Special Mention — 657 — — — 52 — 709 Substandard — — — — — 187 — 187 Doubtful — — — — — — — — Total $ 2,820 $ 34,136 $ 31,455 $ 1,186 $ 296 $ 3,387 $ 306 $ 73,586 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and Industrial Risk Rating Pass $ 3,436 $ 8,363 $ 29,893 $ 26,592 $ 30,383 $ 27,512 $ 28,631 $ 154,810 Special Mention — 196 91 503 273 — 440 1,503 Substandard — 134 — 55 1,291 165 2,515 4,160 Doubtful — — — — — — — — Total $ 3,436 $ 8,693 $ 29,984 $ 27,150 $ 31,947 $ 27,677 $ 31,586 $ 160,473 Current Period gross charge-offs $ 107 $ — $ — $ 1 $ — $ — $ 1 $ 109 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 18,120 $ 7,911 $ 10,679 $ 5,973 $ 6,125 $ 15,925 $ 459 $ 65,192 Special Mention — — — — — 427 — 427 Substandard — — 13,934 — 498 2,005 300 16,737 Doubtful — — — — — — — — Total $ 18,120 $ 7,911 $ 24,613 $ 5,973 $ 6,623 $ 18,357 $ 759 $ 82,356 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 12,688 $ 29,344 $ 32,235 $ 20,484 $ 15,415 $ 61,809 $ 1,128 $ 173,103 Special Mention — — 768 3,226 — 1,034 — 5,028 Substandard — — 70 — — — — 70 Doubtful — — — — — — — — Total $ 12,688 $ 29,344 $ 33,073 $ 23,710 $ 15,415 $ 62,843 $ 1,128 $ 178,201 Current Period gross charge-offs $ — $ — $ 132 $ — $ — $ — $ — $ 132 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 20219 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 28,055 $ 29,174 $ 1,231 $ 302 $ 392 $ 2,937 $ — $ 62,091 Special Mention — — — — — — — — Substandard — — — — — 246 — 246 Doubtful — — — — — — — — Total $ 28,055 $ 29,174 $ 1,231 $ 302 $ 392 $ 3,183 $ — $ 62,337 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial and Industrial Risk Rating Pass $ 8,770 $ 30,885 $ 26,806 $ 31,247 $ 344 $ 27,632 $ 27,510 $ 153,194 Special Mention 140 — — — — 8 66 214 Substandard — — 58 1,363 4 182 2,283 3,890 Doubtful — — — — — — — — Total $ 8,910 $ 30,885 $ 26,864 $ 32,610 $ 348 $ 27,822 $ 29,859 $ 157,298 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 29 $ 29
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 March 31, 2024 and December 31, 2023: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 8,841 $ 53,765 $ 43,313 $ 50,199 $ 43,511 $ 109,602 $ 13,474 $ 322,705 Nonperforming — — 927 — — 1,106 — 2,033 Total $ 8,841 $ 53,765 $ 44,240 $ 50,199 $ 43,511 $ 110,708 $ 13,474 $ 324,738 Current Period gross charge-offs $ — $ — $ 10 $ — $ — $ 27 $ — $ 37 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer - Automobile: Payment Performance Performing $ 3,894 $ 26,641 $ 18,048 $ 5,922 $ 2,504 $ 1,393 $ — $ 58,402 Nonperforming — 128 51 37 — 23 — 239 Total $ 3,894 $ 26,769 $ 18,099 $ 5,959 $ 2,504 $ 1,416 $ — $ 58,641 Current Period gross charge-offs $ — $ 64 $ 129 $ 5 $ — $ 2 $ — $ 200 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer - Home Equity: Payment Performance Performing $ — $ 1,773 $ — $ 92 $ — $ 119 $ 36,298 $ 38,282 Nonperforming — — — — — — 152 152 Total $ — $ 1,773 $ — $ 92 $ — $ 119 $ 36,450 $ 38,434 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer - Other: Payment Performance Performing $ 4,747 $ 25,236 $ 12,305 $ 9,713 $ 3,951 $ 1,697 $ 13,877 $ 71,526 Nonperforming — 38 35 6 36 4 34 153 Total $ 4,747 $ 25,274 $ 12,340 $ 9,719 $ 3,987 $ 1,701 $ 13,911 $ 71,679 Current Period gross charge-offs $ 68 $ 18 $ 28 $ 51 $ 16 $ 2 $ 65 $ 248 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 50,484 $ 44,640 $ 50,949 $ 44,818 $ 21,854 $ 91,956 $ 13,560 $ 318,261 Nonperforming — — — — 182 1,061 — 1,243 Total $ 50,484 $ 44,640 $ 50,949 $ 44,818 $ 22,036 $ 93,017 $ 13,560 $ 319,504 Current Period gross charge-offs $ — $ — $ 3 $ — $ — $ 118 $ — $ 121 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Automobile: Payment Performance Performing $ 28,939 $ 20,376 $ 7,013 $ 3,028 $ 1,212 $ 759 $ — $ 61,327 Nonperforming 34 60 15 1 9 15 — 134 Total $ 28,973 $ 20,436 $ 7,028 $ 3,029 $ 1,221 $ 774 $ — $ 61,461 Current Period gross charge-offs $ 51 $ 163 $ 116 $ 6 $ 29 $ 3 $ — $ 368 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Home Equity: Payment Performance Performing $ 1,649 $ 79 $ — $ — $ — $ — $ 34,070 $ 35,798 Nonperforming — — — — — — 95 95 Total $ 1,649 $ 79 $ — $ — $ — $ — $ 34,165 $ 35,893 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ 87 $ 87 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Consumer - Other: Payment Performance Performing $ 18,377 $ 24,904 $ 10,800 $ 4,482 $ 1,093 $ 953 $ 14,087 $ 74,696 Nonperforming 11 17 67 53 1 4 1 154 Total $ 18,388 $ 24,921 $ 10,867 $ 4,535 $ 1,094 $ 957 $ 14,088 $ 74,850 Current Period gross charge-offs $ 306 $ 119 $ 119 $ 84 $ 28 $ 53 $ 246 $ 955
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 March 31, 2024 and 2023: March 31 , 2024 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,213 $ 3,047 $ 1,275 $ 2,232 $ 8,767 Provision for credit losses 130 188 184 355 857 Loans charged-off (37 ) — (109 ) (448 ) (594 ) Recoveries 22 11 4 162 199 Total ending allowance balance $ 2,328 $ 3,246 $ 1,354 $ 2,301 $ 9,229 March 31 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,026 $ 2,200 $ 1,177 $ 2,028 $ 7,431 Provision for credit losses 39 225 21 180 465 Loans charged-off (47 ) (132 ) (29 ) (248 ) (456 ) Recoveries 13 13 8 133 167 Total ending allowance balance $ 2,031 $ 2,306 $ 1,177 $ 2,093 $ 7,607
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 March 31, 2024 and December 31, 2023: Collateral Type March 31, 2024 Real Estate Business Assets Total Residential real estate $ 1,663 $ — $ 1,663 Commercial real estate: Owner-occupied 696 189 885 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 2,386 $ 189 $ 2,575 Collateral Type December 31, 2023 Real Estate Business Assets Total Residential real estate $ 1,663 $ — $ 1,663 Commercial real estate: Owner-occupied 700 258 958 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 2,390 $ 258 $ 2,648

OTHER BORROWED FUNDS (Tables)

OTHER BORROWED FUNDS (Tables)	3 Months Ended
	Mar. 31, 2024
OTHER BORROWED FUNDS [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank	Other borrowed funds at March 31, 2024 and December 31, 2023 are comprised of advances from the Federal Home Loan Bank (“FHLB”) of Cincinnati and promissory notes. FHLB Borrowings Promissory Notes Totals March 31 2024 $ 40,813 $ 2,448 $ 43,261 December 31 2023 $ 42,199 $ 2,394 $ 44,593
Schedule of Maturities of Long-term Debt	Scheduled principal payments as of March 31, 2024: FHLB Borrowings Promissory Notes Totals 2024 $ 4,026 $ 1,269 $ 5,295 2025 4,983 1,179 6,162 2026 12,908 — 12,908 2027 11,397 — 11,397 2028 1,349 — 1,349 Thereafter 6,150 — 6,150 $ 40,813 $ 2,448 $ 43,261

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2024
SEGMENT INFORMATION [Abstract]
Segment Information	Information for the Company’s reportable segments is as follows: Three months ended March 31, 2024 Banking Consumer Finance Total Company Net interest income $ 10,643 $ 547 $ 11,190 Provision for (recovery of) credit losses 769 (18 ) 751 Noninterest income 2,948 748 3,696 Noninterest expense 10,018 723 10,741 Provision for income taxes 477 124 601 Net income 2,327 466 2,793 Assets 1,358,573 14,026 1,372,599 Three months ended March 31, 2023 Banking Consumer Finance Total Company Net interest income $ 11,184 $ 538 $ 11,722 Provision for (recovery of) credit losses 584 (95 ) 489 Noninterest income 3,000 767 3,767 Noninterest expense 9,596 676 10,272 Provision for income taxes 668 152 820 Net income 3,336 572 3,908 Assets 1,252,673 13,792 1,266,465

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2024
LEASES [Abstract]
Balance Sheet Information	Balance sheet information related to leases is as follows: As of March 31, 2024 As of December 31, 2023 Operating leases: Operating lease right-of-use assets $ 1,159 $ 1,205 Operating lease liabilities 1,159 1,205
Components of Lease Cost	The components of lease cost were as follows: Three months ended March 31, 2024 2023 Operating lease cost $ 49 $ 51 Short-term lease expense 7 -
Maturities of Lease Liabilities	Future undiscounted lease payments for operating leases with initial terms of one year or more as of March 31, 2024 are as follows: Operating Leases 2024 $ 146 2025 195 2026 140 2027 109 2028 111 Thereafter 764 Total lease payments 1,465 Less: Imputed Interest (306 ) Total operating leases $ 1,159
Other Information	Other information was as follows: As of March 31, 2024 As of December 31, 2023 Weighted-average remaining lease term for operating leases 12.7 years 13.0 years Weighted-average discount rate for operating leases 2.89 % 2.91 %

DEPOSITS (Tables)

DEPOSITS (Tables)	3 Months Ended
	Mar. 31, 2024
DEPOSITS [Abstract]
Deposits	Deposits are comprised of the following: March 31, 2024 December 31, 2023 Noninterest-bearing deposits $ 306,574 $ 322,222 Interest-bearing deposits: NOW accounts 184,471 170,422 Savings and money market 261,282 255,369 Time deposits of $250 or less 312,478 301,323 Time deposits of more than $250 83,979 77,800 Total interest-bearing deposits 842,210 804,914 Total deposits $ 1,148,784 $ 1,127,136

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Basis of Presentation (Details)	Mar. 31, 2024 Subsidiaries
BASIS OF PRESENTATION [Abstract]
Number of wholly-owned subsidiaries	1

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Industry Segment Information (Details)	3 Months Ended
	Mar. 31, 2024 Segment
INDUSTRY SEGMENT INFORMATION [Abstract]
Number of reported lines of business	2

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Adoption of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Adoption of New Accounting Pronouncements [Abstract]
Retained earnings	$ 116,614	$ 114,871
HTM debt securities	7,970	7,988
ACL - Loans	9,229	8,767	$ 7,607	$ 7,431
Deferred tax assets	6,438	6,306
ACL related to off-balance sheet credit	586	692
Obligations of States and Political Subdivisions [Member]
Adoption of New Accounting Pronouncements [Abstract]
HTM debt securities	7,969	7,987
Residential Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	2,328	2,213	2,031	2,026
Commercial and Industrial [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	1,354	1,275	1,177	1,177
Consumer Loans [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	$ 2,301	$ 2,232	$ 2,093	$ 2,028

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
ALLOWANCE FOR LOAN LOSSES [Abstract]
Accrued interest receivable on AFS debt securities	$ 435		$ 394
ACL related to AFS debt securities	0		0
ACL related to HTM debt securities	2	$ 3	2	$ 0
ACL related to HTM debt securities, recovery of provision expense	$ 0	0
Credit loss, reversion period	2 years
ACL related to loans	$ 9,229	7,607	8,767	7,431
Provision expense	857	465
ACL related to off-balance sheet credit	586		692
ACL related to off-balance sheet credit with corresponding provision expense	106	24
LOANS [Abstract]
Loans held for sale	0		0
Consumer Loans [Member]
ALLOWANCE FOR LOAN LOSSES [Abstract]
ACL related to loans	2,301	2,093	$ 2,232	$ 2,028
Provision expense	$ 355	$ 180
Loans maturity period	6 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Earnings per Share (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
EARNINGS PER SHARE [Abstract]
Number of weighted average common shares outstanding (in shares)	4,785,773	4,773,461

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
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	54,880	50,297
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	1,263	1,147
Liabilities, fair value	(1,263)	(1,147)
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	5,817	5,877
Recurring [Member] | Significant Other Observable (Level 2) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	101,489	106,084
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) - Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0	$ 0
Liabilities, 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
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
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	Mar. 31, 2024	Dec. 31, 2023
Financial Assets [Abstract]
Securities available for sale	$ 162,186	$ 162,258
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	129,060	128,126
Securities available for sale	162,186	162,258
Securities held to maturity	7,968	7,986
Loans, net	980,633	963,133
Interest rate swap derivatives	1,263	11,147
Accrued interest receivable	4,338	3,606
Financial Liabilities [Abstract]
Deposits	1,148,784	1,127,136
Other borrowed funds	43,261	44,593
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,263	1,147
Accrued interest payable	6,036	6,597
Estimated Fair Value [Member]
Financial Assets [Abstract]
Cash and cash equivalents	129,060	128,126
Securities available for sale	162,186	162,258
Securities held to maturity	7,248	7,390
Loans, net	961,438	944,544
Interest rate swap derivatives	1,263	1,147
Accrued interest receivable	4,338	3,606
Financial Liabilities [Abstract]
Deposits	1,148,841	1,127,468
Other borrowed funds	42,045	43,387
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,263	1,147
Accrued interest payable	6,036	6,597
Estimated Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	129,060	128,126
Securities available for sale	54,880	50,297
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	752,327	748,013
Other borrowed funds	0	0
Subordinated debentures	0	0
Interest rate swap derivatives	0	0
Accrued interest payable	1	1
Estimated Fair Value [Member] | Level 2 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	107,306	111,961
Securities held to maturity	3,793	4,281
Loans, net	0	0
Interest rate swap derivatives	1,263	1,147
Accrued interest receivable	675	466
Financial Liabilities [Abstract]
Deposits	396,514	379,455
Other borrowed funds	42,045	43,387
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,263	1,147
Accrued interest payable	6,035	6,596
Estimated Fair Value [Member] | Level 3 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	0	0
Securities held to maturity	3,455	3,109
Loans, net	961,438	944,544
Interest rate swap derivatives	0	0
Accrued interest receivable	3,663	3,140
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	Mar. 31, 2024	Dec. 31, 2023
Available-for-sale Investment Securities [Abstract]
Amortized Cost	$ 177,447	$ 176,919
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(15,261)	(14,661)
Estimated Fair Value	162,186	162,258
U.S. Government Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	56,880	52,174
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,000)	(1,877)
Estimated Fair Value	54,880	50,297
US Government-sponsored Entity Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	6,485	6,527
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(668)	(650)
Estimated Fair Value	5,817	5,877
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	114,082	118,218
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(12,593)	(12,134)
Estimated Fair Value	$ 101,489	$ 106,084

SECURITIES, Amortized Cost an_2

SECURITIES, Amortized Cost and Fair Value of Securities Held-to-maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	$ 7,970	$ 7,988
Gross Unrealized Gains	10	17
Gross Unrecognized Losses	(732)	(615)
Estimated Fair Value	7,248	7,390
Allowance for Credit Losses	(2)	(2)	$ (3)	$ 0
Obligations of States and Political Subdivisions [Member]
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	7,969	7,987
Gross Unrealized Gains	10	17
Gross Unrecognized Losses	(732)	(615)
Estimated Fair Value	7,247	7,389
Allowance for Credit Losses	(2)	(2)
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	$ 0

SECURITIES, Amortized Cost an_3

SECURITIES, Amortized Cost and Fair Value of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	$ 14,901
Due in over one to five years	48,464
Due in over five to ten years	0
Due after ten years	0
Agency mortgage-backed securities, residential	114,082
Amortized Cost	177,447		$ 176,919
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	14,785
Due in over one to five years	45,912
Due in over five to ten years	0
Due after ten years	0
Agency mortgage-backed securities, residential	101,489
Estimated Fair Value	162,186		162,258
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Due in one year or less	896
Due in over one to five years	3,471
Due in over five to ten years	1,476
Due after ten years	2,126
Agency mortgage-backed securities, residential	1
Amortized Cost	7,970		7,988
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Due in one year or less	875
Due in over one to five years	3,276
Due in over five to ten years	1,273
Due after ten years	1,823
Agency mortgage-backed securities, residential	1
Estimated Fair Value	7,248		7,390
Proceeds from sale of debt securities	0	$ 0
Debt securities	140,195		126,994
Agency Mortgage-backed Securities, Residential [Member]
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Amortized Cost	114,082		118,218
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Estimated Fair Value	101,489		106,084
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Amortized Cost	1		1
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Estimated Fair Value	$ 1		$ 1

SECURITIES, Available-for-sale

SECURITIES, Available-for-sale Securities with Unrealized Losses in Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2024 USD ($) Security	Dec. 31, 2023 USD ($) Security
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 16,547	$ 9,474
12 Months or More - Fair Value	145,639	152,784
Fair Value	162,186	162,258
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(174)	(52)
12 Months or More - Unrealized Loss	(15,087)	(14,609)
Unrealized Loss	$ (15,261)	$ (14,661)
Number of securities in unrealized loss position | Security	97	99
U.S. Government Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 16,547	$ 9,474
12 Months or More - Fair Value	38,333	40,823
Fair Value	54,880	50,297
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(174)	(52)
12 Months or More - Unrealized Loss	(1,826)	(1,825)
Unrealized Loss	$ (2,000)	$ (1,877)
Number of securities in unrealized loss position | Security	14	15
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	$ 0
12 Months or More - Fair Value	5,817	5,877
Fair Value	5,817	5,877
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	0	0
12 Months or More - Unrealized Loss	(668)	(650)
Unrealized Loss	$ (668)	$ (650)
Number of securities in unrealized loss position | Security	3	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	$ 0	$ 0
12 Months or More - Fair Value	101,489	106,084
Fair Value	101,489	106,084
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	0	0
12 Months or More - Unrealized Loss	(12,593)	(12,134)
Unrealized Loss	$ (12,593)	$ (12,134)
Number of securities in unrealized loss position | Security	80	81

SECURITIES, Held-to-Maturity Se

SECURITIES, Held-to-Maturity Securities Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses beginning balance	$ 2	$ 0
Provision for (recovery of) credit loss expense	0	0
Allowance for credit losses ending balance	$ 2	$ 3
Cumulative loss rate	0.02%	0.03%
ASC 326 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses beginning balance	$ 0	$ 3

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans [Abstract]
Total loans	$ 989,862	$ 971,900
Less: Allowance for credit losses	(9,229)	(8,767)	$ (7,607)	$ (7,431)
Net loans	980,633	963,133
Deferred loan origination costs, net	777	794
Unamortized loan purchase premiums, net	631	687
Residential Real Estate [Member]
Loans [Abstract]
Total loans	324,738	319,504
Less: Allowance for credit losses	(2,328)	(2,213)	(2,031)	(2,026)
Commercial Real Estate [Member]
Loans [Abstract]
Less: Allowance for credit losses	(3,246)	(3,047)	(2,306)	(2,200)
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total loans	79,317	82,356
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans [Abstract]
Total loans	182,994	178,201
Commercial Real Estate [Member] | Construction [Member]
Loans [Abstract]
Total loans	73,586	62,337
Commercial and Industrial [Member]
Loans [Abstract]
Total loans	160,473	157,298
Less: Allowance for credit losses	(1,354)	(1,275)	(1,177)	(1,177)
Consumer [Member]
Loans [Abstract]
Less: Allowance for credit losses	(2,301)	(2,232)	$ (2,093)	$ (2,028)
Consumer [Member] | Automobile [Member]
Loans [Abstract]
Total loans	58,641	61,461
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total loans	38,434	35,893
Consumer [Member] | Other [Member]
Loans [Abstract]
Total loans	$ 71,679	$ 74,850

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
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	$ 197		$ 119
Nonaccrual Loans With No ACL	2,680		775
Nonaccrual Loans With an ACL	801		1,617
Nonaccrual	3,481		2,392
Nonaccrual, interest income	4	$ 20
Residential Real Estate [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	13		9
Nonaccrual Loans With No ACL	1,663		0
Nonaccrual Loans With an ACL	357		1,234
Nonaccrual	2,020		1,234
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]
ACL	0		0
Nonaccrual Loans With No ACL	885		775
Nonaccrual Loans With an ACL	0		0
Nonaccrual	885		775
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]
ACL	0		0
Nonaccrual Loans With No ACL	0		0
Nonaccrual Loans With an ACL	66		61
Nonaccrual	66		61
Commercial Real Estate [Member] | Construction [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	0		0
Nonaccrual Loans With No ACL	0		0
Nonaccrual Loans With an ACL	0		1
Nonaccrual	0		1
Commercial and Industrial [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	0		0
Nonaccrual Loans With No ACL	105		0
Nonaccrual Loans With an ACL	44		48
Nonaccrual	149		48
Consumer [Member] | Automobile [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	145		56
Nonaccrual Loans With No ACL	0		0
Nonaccrual Loans With an ACL	94		78
Nonaccrual	94		78
Consumer [Member] | Home Equity [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	0		0
Nonaccrual Loans With No ACL	27		0
Nonaccrual Loans With an ACL	125		95
Nonaccrual	152		95
Consumer [Member] | Other [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	39		54
Nonaccrual Loans With No ACL	0		0
Nonaccrual Loans With an ACL	115		100
Nonaccrual	$ 115		$ 100

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Past Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 989,862	$ 971,900
Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	324,738	319,504
Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	79,317	82,356
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	182,994	178,201
Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	73,586	62,337
Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	160,473	157,298
Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	58,641	61,461
Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	38,434	35,893
Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	71,679	74,850
Total Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	10,064	13,522
Total Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	4,769	3,554
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	1,054	3,355
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	173	681
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	3	0
Total Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	764	3,386
Total Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,454	1,109
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	555	510
Total Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,292	927
30 to 59 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	5,777	11,097
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	2,941	2,705
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	70	2,580
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	173	681
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	0
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	615	3,338
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	1,117	782
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	351	353
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	510	658
60 to 89 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,356	761
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	687	368
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	805	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	0
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	3	0
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	116	210
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	112	62
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	633	121
90 Days or More Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,931	1,664
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	1,141	481
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	179	775
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	0	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	0
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	149	48
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	221	117
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	92	95
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	149	148
Loans Not Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	979,798	958,378
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	319,969	315,950
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	78,263	79,001
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	182,821	177,520
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	73,583	62,337
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	159,709	153,912
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	57,187	60,352
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	37,879	35,383
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	$ 70,387	$ 73,923

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Risk Category of Commercial Loans by Class of Loans (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 989,862		$ 971,900
Current Period gross charge-offs	594	$ 456
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Current Period gross charge-offs	0	132
Commercial Real Estate [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	1,571		18,120
2023/2022	17,801		7,911
2022/2021	7,859		24,613
2021/2020	23,889		5,973
2020/2019	5,735		6,623
Prior	21,716		18,357
Revolving Loans Amortized Cost Basis	746		759
Total ending loans balance	79,317		82,356
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Current Period gross charge-offs	0		0
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	9,036		12,688
2023/2022	7,873		29,344
2022/2021	27,802		33,073
2021/2020	32,666		23,710
2020/2019	23,459		15,415
Prior	76,573		62,843
Revolving Loans Amortized Cost Basis	5,585		1,128
Total ending loans balance	182,994		178,201
2024/2023	0		0
2023/2022	0		0
2022/2021	0		132
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Current Period gross charge-offs	0		132
Commercial Real Estate [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	2,820		28,055
2023/2022	34,136		29,174
2022/2021	31,455		1,231
2021/2020	1,186		302
2020/2019	296		392
Prior	3,387		3,183
Revolving Loans Amortized Cost Basis	306		0
Total ending loans balance	73,586		62,337
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Current Period gross charge-offs	0		0
Commercial Real Estate [Member] | Pass [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	1,571		18,120
2023/2022	17,801		7,911
2022/2021	7,859		10,679
2021/2020	10,484		5,973
2020/2019	5,735		6,125
Prior	18,700		15,925
Revolving Loans Amortized Cost Basis	347		459
Total ending loans balance	62,497		65,192
Commercial Real Estate [Member] | Pass [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	9,036		12,688
2023/2022	6,210		29,344
2022/2021	27,689		32,235
2021/2020	31,906		20,484
2020/2019	20,259		15,415
Prior	70,782		61,809
Revolving Loans Amortized Cost Basis	5,585		1,128
Total ending loans balance	171,467		173,103
Commercial Real Estate [Member] | Pass [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	2,820		28,055
2023/2022	33,479		29,174
2022/2021	31,455		1,231
2021/2020	1,186		302
2020/2019	296		392
Prior	3,148		2,937
Revolving Loans Amortized Cost Basis	306		0
Total ending loans balance	72,690		62,091
Commercial Real Estate [Member] | Special Mention [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	13,405		0
2020/2019	0		0
Prior	633		427
Revolving Loans Amortized Cost Basis	99		0
Total ending loans balance	14,137		427
Commercial Real Estate [Member] | Special Mention [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	1,663		0
2022/2021	113		768
2021/2020	760		3,226
2020/2019	0		0
Prior	5,791		1,034
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	8,327		5,028
Commercial Real Estate [Member] | Special Mention [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	657		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	52		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	709		0
Commercial Real Estate [Member] | Substandard [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		13,934
2021/2020	0		0
2020/2019	0		498
Prior	2,383		2,005
Revolving Loans Amortized Cost Basis	300		300
Total ending loans balance	2,683		16,737
Commercial Real Estate [Member] | Substandard [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		70
2021/2020	0		0
2020/2019	3,200		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	3,200		70
Commercial Real Estate [Member] | Substandard [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	187		246
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	187		246
Commercial Real Estate [Member] | Doubtful [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	0		0
Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,436		8,910
2023/2022	8,693		30,885
2022/2021	29,984		26,864
2021/2020	27,150		32,610
2020/2019	31,947		348
Prior	27,677		27,822
Revolving Loans Amortized Cost Basis	31,586		29,859
Total ending loans balance	160,473		157,298
2024/2023	107		0
2023/2022	0		0
2022/2021	0		0
2021/2020	1		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	1		29
Current Period gross charge-offs	109	$ 29	29
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,436		8,770
2023/2022	8,363		30,885
2022/2021	29,893		26,806
2021/2020	26,592		31,247
2020/2019	30,383		344
Prior	27,512		27,632
Revolving Loans Amortized Cost Basis	28,631		27,510
Total ending loans balance	154,810		153,194
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		140
2023/2022	196		0
2022/2021	91		0
2021/2020	503		0
2020/2019	273		0
Prior	0		8
Revolving Loans Amortized Cost Basis	440		66
Total ending loans balance	1,503		214
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	134		0
2022/2021	0		58
2021/2020	55		1,363
2020/2019	1,291		4
Prior	165		182
Revolving Loans Amortized Cost Basis	2,515		2,283
Total ending loans balance	4,160		3,890
Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	$ 0		$ 0

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Recorded Investment of Residential and Consumer Loans (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 989,862		$ 971,900
Current Period gross charge-offs	$ 594	$ 456
Percentage of unsecured loans	4.46%		4.37%
Residential Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	$ 8,841		$ 50,484
2023/2022	53,765		44,640
2022/2021	44,240		50,949
2021/2020	50,199		44,818
2020/2019	43,511		22,036
Prior	110,708		93,017
Revolving Loans Amortized Cost Basis	13,474		13,560
Total ending loans balance	324,738		319,504
2024/2023	0		0
2023/2022	0		0
2022/2021	10		3
2021/2020	0		0
2020/2019	0		0
Prior	27		118
Revolving Loans Amortized Cost Basis	0		0
Current Period gross charge-offs	37	47	121
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	8,841		50,484
2023/2022	53,765		44,640
2022/2021	43,313		50,949
2021/2020	50,199		44,818
2020/2019	43,511		21,854
Prior	109,602		91,956
Revolving Loans Amortized Cost Basis	13,474		13,560
Total ending loans balance	322,705		318,261
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	927		0
2021/2020	0		0
2020/2019	0		182
Prior	1,106		1,061
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	2,033		1,243
Consumer [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Current Period gross charge-offs	448	$ 248
Consumer [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,894		28,973
2023/2022	26,769		20,436
2022/2021	18,099		7,028
2021/2020	5,959		3,029
2020/2019	2,504		1,221
Prior	1,416		774
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	58,641		61,461
2024/2023	0		51
2023/2022	64		163
2022/2021	129		116
2021/2020	5		6
2020/2019	0		29
Prior	2		3
Revolving Loans Amortized Cost Basis	0		0
Current Period gross charge-offs	200		368
Consumer [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		1,649
2023/2022	1,773		79
2022/2021	0		0
2021/2020	92		0
2020/2019	0		0
Prior	119		0
Revolving Loans Amortized Cost Basis	36,450		34,165
Total ending loans balance	38,434		35,893
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		87
Current Period gross charge-offs	0		87
Consumer [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	4,747		18,388
2023/2022	25,274		24,921
2022/2021	12,340		10,867
2021/2020	9,719		4,535
2020/2019	3,987		1,094
Prior	1,701		957
Revolving Loans Amortized Cost Basis	13,911		14,088
Total ending loans balance	71,679		74,850
2024/2023	68		306
2023/2022	18		119
2022/2021	28		119
2021/2020	51		84
2020/2019	16		28
Prior	2		53
Revolving Loans Amortized Cost Basis	65		246
Current Period gross charge-offs	248		955
Consumer [Member] | Performing [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,894		28,939
2023/2022	26,641		20,376
2022/2021	18,048		7,013
2021/2020	5,922		3,028
2020/2019	2,504		1,212
Prior	1,393		759
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	58,402		61,327
Consumer [Member] | Performing [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		1,649
2023/2022	1,773		79
2022/2021	0		0
2021/2020	92		0
2020/2019	0		0
Prior	119		0
Revolving Loans Amortized Cost Basis	36,298		34,070
Total ending loans balance	38,282		35,798
Consumer [Member] | Performing [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	4,747		18,377
2023/2022	25,236		24,904
2022/2021	12,305		10,800
2021/2020	9,713		4,482
2020/2019	3,951		1,093
Prior	1,697		953
Revolving Loans Amortized Cost Basis	13,877		14,087
Total ending loans balance	71,526		74,696
Consumer [Member] | Nonperforming [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		34
2023/2022	128		60
2022/2021	51		15
2021/2020	37		1
2020/2019	0		9
Prior	23		15
Revolving Loans Amortized Cost Basis	0		0
Total ending loans balance	239		134
Consumer [Member] | Nonperforming [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	152		95
Total ending loans balance	152		95
Consumer [Member] | Nonperforming [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		11
2023/2022	38		17
2022/2021	35		67
2021/2020	6		53
2020/2019	36		1
Prior	4		4
Revolving Loans Amortized Cost Basis	34		1
Total ending loans balance	$ 153		$ 154

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 8,767	$ 7,431	$ 7,431
Provision for credit losses	857	465
Loans charged-off	(594)	(456)
Recoveries	199	167
Ending balance	9,229	7,607	8,767
Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,213	2,026	2,026
Provision for credit losses	130	39
Loans charged-off	(37)	(47)	(121)
Recoveries	22	13
Ending balance	2,328	2,031	2,213
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	3,047	2,200	2,200
Provision for credit losses	188	225
Loans charged-off	0	(132)
Recoveries	11	13
Ending balance	3,246	2,306	3,047
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,275	1,177	1,177
Provision for credit losses	184	21
Loans charged-off	(109)	(29)	(29)
Recoveries	4	8
Ending balance	1,354	1,177	1,275
Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,232	2,028	2,028
Provision for credit losses	355	180
Loans charged-off	(448)	(248)
Recoveries	162	133
Ending balance	$ 2,301	$ 2,093	$ 2,232

LOANS AND ALLOWANCE FOR CREDI_9

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	Mar. 31, 2024	Dec. 31, 2023
Loans [Abstract]
Total collateral dependent loans	$ 989,862	$ 971,900
Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	2,575	2,648
Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	2,386	2,390
Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	189	258
Residential Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	324,738	319,504
Residential Real Estate [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	1,663	1,663
Residential Real Estate [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	1,663	1,663
Residential Real Estate [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	0	0
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total collateral dependent loans	79,317	82,356
Commercial Real Estate [Member] | Owner-occupied [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	885	958
Commercial Real Estate [Member] | Owner-occupied [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	696	700
Commercial Real Estate [Member] | Owner-occupied [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	189	258
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total collateral dependent loans	38,434	35,893
Consumer [Member] | Home Equity [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	27	27
Consumer [Member] | Home Equity [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	27	27
Consumer [Member] | Home Equity [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	$ 0	$ 0

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Impaired Loans (Details) - Residential Real Estate [Member] $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024 USD ($) Property	Dec. 31, 2023 USD ($) Property
Loans, Other Information [Abstract]
Number of other real estate owned | Property	0	68
Mortgage loans in process of foreclosure | $	$ 196	$ 348

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK [Abstract]
Contract amounts	$ 188,305		$ 192,163
Off-balance sheet commitments	586		$ 692
Recovery of provision	$ 24	$ 106

OTHER BORROWED FUNDS (Details)

OTHER BORROWED FUNDS (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($) Promissorynote	Dec. 31, 2023 USD ($)
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 43,261	$ 44,593
FHLB Advances - variable rate loans	0
Cash management advances, maximum borrowing amount	$ 100,000
Cash management advances, maturity period	90 days
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]
2024	$ 5,295
2025	6,162
2026	12,908
2027	11,397
2028	1,349
Thereafter	6,150
Other borrowings	$ 43,261	$ 44,593
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	4.91%
Weighted Average [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	4.03%	3.50%
Mortgage Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	$ 317,484
Commercial Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	32,623
FHLB Stock [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	2,843
Cash management advances, maximum borrowing amount	183,492
Cash management advances, available borrowing amount	81,930
FHLB Borrowings [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	40,813	$ 42,199
Scheduled Repayments of FHLB Advances [Abstract]
2024	4,026
2025	4,983
2026	12,908
2027	11,397
2028	1,349
Thereafter	6,150
Other borrowings	40,813	42,199
Promissory Notes [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 2,448	2,394
Maturity date of promissory notes issued	Mar. 13, 2025
Notes payable to other banks	$ 0	0
Scheduled Repayments of FHLB Advances [Abstract]
2024	1,269
2025	1,179
2026	0
2027	0
2028	0
Thereafter	0
Other borrowings	2,448	$ 2,394
Promissory Notes [Member] | Related Party [Member]
Other Borrowed Funds [Abstract]
Notes payable to related parties	$ 2,448
Promissory Notes [Member] | Minimum [Member]
Other Borrowed Funds [Abstract]
Interest rate	3.15%
Promissory Notes [Member] | Maximum [Member]
Other Borrowed Funds [Abstract]
Interest rate	5.25%
Promissory Notes [Member] | Weighted Average [Member]
Other Borrowed Funds [Abstract]
Interest rate	4.13%	3.79%
FHLB Line of Credit [Member]
Other Borrowed Funds [Abstract]
Letter of credit issued	$ 60,750	$ 52,350

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Segment Information [Abstract]
Net interest income	$ 11,190	$ 11,722
Provision for (recovery of) credit losses	751	489
Noninterest income	3,696	3,767
Noninterest expense	10,741	10,272
Provision for income taxes	601	820
Net income	2,793	3,908
Assets	1,372,599	1,266,465	$ 1,352,135
Banking [Member]
Segment Information [Abstract]
Net interest income	10,643	11,184
Provision for (recovery of) credit losses	769	584
Noninterest income	2,948	3,000
Noninterest expense	10,018	9,596
Provision for income taxes	477	668
Net income	2,327	3,336
Assets	$ 1,358,573	$ 1,252,673
Banking [Member] | Revenues [Member] | Customer Concentration Risk [Member]
Segment Information [Abstract]
Concentration percentage	93.80%	92.50%
Consumer Finance [Member]
Segment Information [Abstract]
Net interest income	$ 547	$ 538
Provision for (recovery of) credit losses	(18)	(95)
Noninterest income	748	767
Noninterest expense	723	676
Provision for income taxes	124	152
Net income	466	572
Assets	$ 14,026	$ 13,792

LEASES, Balance Sheet Informati

LEASES, Balance Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Balance Sheet Information Related to Leases [Abstract]
Operating lease right-of-use assets	$ 1,159	$ 1,205
Operating lease liabilities	$ 1,159	$ 1,205
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	25 months
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	17 years 3 months 18 days
Operating lease renewal term	15 years

LEASES, Components of Lease Cos

LEASES, Components of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Lease, Cost [Abstract]
Operating lease cost	$ 49	$ 51
Short-term lease expense	$ 7	$ 0

LEASES, Maturities of Lease Lia

LEASES, Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
LEASES [Abstract]
2024 (remaining)	$ 146
2025	195
2026	140
2027	109
2028	111
Thereafter	764
Total lease payments	1,465
Less: Imputed Interest	(306)
Total operating leases	$ 1,159	$ 1,205

LEASES, Other Information (Deta

LEASES, Other Information (Details)	Mar. 31, 2024	Dec. 31, 2023
Other Information [Abstract]
Weighted-average remaining lease term for operating leases	12 years 8 months 12 days	13 years
Weighted-average discount rate for operating leases	2.89%	2.91%

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
DEPOSITS [Abstract]
Noninterest-bearing deposits	$ 306,574	$ 322,222
Interest-bearing Deposits [Abstract]
NOW accounts	184,471	170,422
Savings and money market	261,282	255,369
Time deposits of $250,000 or less	312,478	301,323
Time deposits of more than $250,000	83,979	77,800
Total interest-bearing deposits	842,210	804,914
Total deposits	1,148,784	1,127,136
Brokered deposits	$ 64,901	$ 64,893