Ohio Valley Banc (OVBC) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Document Transition Report	false
Entity File Number	000-20914
Entity Registrant Name	OHIO VALLEY BANC CORP
Entity Central Index Key	0000894671
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	31-1359191
Entity Address, Address Line One	420 Third Avenue
Entity Address, City or Town	Gallipolis
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45631
City Area Code	740
Local Phone Number	446-2631
Title of 12(b) Security	Common shares, without par value
Trading Symbol	OVBC
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,711,001

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash and noninterest-bearing deposits with banks	$ 14,862	$ 14,252
Interest-bearing deposits with banks	92,817	113,874
Total cash and cash equivalents	107,679	128,126
Securities available for sale	162,749	162,258
Securities held to maturity, net of allowance for credit losses of $2 in 2024 and 2023	7,930	7,986
Restricted investments in bank stocks	5,016	5,037
Total loans	1,040,284	971,900
Less: Allowance for credit losses	(9,431)	(8,767)
Net loans	1,030,853	963,133
Premises and equipment, net	21,466	21,450
Premises and equipment held for sale, net	517	573
Accrued interest receivable	4,300	3,606
Goodwill	7,319	7,319
Other intangible assets, net	1	8
Bank owned life insurance and annuity assets	40,913	40,593
Operating lease right-of-use asset, net	1,114	1,205
Deferred tax assets	6,442	6,306
Other assets	7,018	4,535
Total assets	1,403,317	1,352,135
LIABILITIES
Noninterest-bearing deposits	343,209	322,222
Interest-bearing deposits	835,219	804,914
Total deposits	1,178,428	1,127,136
Other borrowed funds	42,056	44,593
Subordinated debentures	8,500	8,500
Operating lease liability	1,114	1,205
Allowance for credit losses on off-balance sheet commitments	629	692
Other liabilities	26,833	26,002
Total liabilities	1,257,560	1,208,128
CONTINGENT LIABILITIES
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	118,531	114,871
Accumulated other comprehensive income (loss)	(11,907)	(11,428)
Treasury stock, at cost (2024 - 779,994 shares; 2023 - 697,321 shares)	(18,679)	(16,748)
Total shareholders' equity	145,757	144,007
Total liabilities and shareholders' equity	$ 1,403,317	$ 1,352,135

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Securities held to maturity, allowance for credit losses	$ 2	$ 2
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)	779,994	697,321

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest and dividend income:
Loans, including fees	$ 16,130	$ 13,293	$ 31,380	$ 25,569
Securities
Taxable	947	934	1,832	1,892
Tax exempt	34	41	68	83
Dividends	95	75	193	165
Interest-bearing deposits with banks	1,446	671	2,863	1,097
Other interest	0	3	0	5
Total interest and dividend income	18,652	15,017	36,336	28,811
Interest expense:
Deposits	6,102	3,091	12,001	4,923
Other borrowed funds	431	169	869	271
Subordinated debentures	156	143	313	281
Total interest expense	6,689	3,403	13,183	5,475
Net interest income	11,963	11,614	23,153	23,336
Provision for (recovery of) credit losses	181	24	932	513
Net interest income after provision for (recovery of) credit losses	11,782	11,590	22,221	22,823
Noninterest income:
Service charges on deposit accounts	731	653	1,456	1,264
Trust fees	101	82	205	168
Income from bank owned life insurance and annuity assets	226	211	451	418
Mortgage banking income	40	44	79	91
Electronic refund check / deposit fees	135	135	675	675
Debit / credit card interchange income	1,223	1,215	2,368	2,388
Tax preparation fees	26	33	633	664
Other	219	340	530	812
Total noninterest income	2,701	2,713	6,397	6,480
Noninterest expense:
Salaries and employee benefits	6,186	5,841	12,353	11,725
Occupancy	537	485	1,006	947
Furniture and equipment	326	330	660	628
Professional fees	507	433	993	866
Marketing expense	221	241	446	482
FDIC insurance	161	142	309	280
Data processing	788	726	1,595	1,446
Software	541	588	1,162	1,150
Foreclosed assets	2	7	0	9
Amortization of intangibles	4	6	7	13
Other	1,590	1,616	3,073	3,141
Total noninterest expense	10,863	10,415	21,604	20,687
Income before income taxes	3,620	3,888	7,014	8,616
Provision for income taxes	648	639	1,249	1,459
NET INCOME	$ 2,972	$ 3,249	$ 5,765	$ 7,157
Earnings per share (in dollars per share)	$ 0.63	$ 0.68	$ 1.21	$ 1.5

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
Net Income	$ 2,972	$ 3,249	$ 5,765	$ 7,157
Other comprehensive income (loss):
Change in unrealized gain (loss) on available for sale securities	(15)	(1,209)	(615)	936
Related tax (expense) benefit	4	254	136	(196)
Total other comprehensive income (loss), net of tax	(11)	(955)	(479)	740
Total comprehensive income (loss)	$ 2,961	$ 2,294	$ 5,286	$ 7,897

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	7,157	0	0	7,157
Other comprehensive income (loss), net	0	0	0	740	0	740
Cash dividends	0	0	(2,769)	0	0	(2,769)
Common stock issued to ESOP	5	120	0	0	0	125
Ending balance at Jun. 30, 2023	5,470	51,842	111,499	(14,073)	(16,666)	138,072
Beginning balance at Mar. 31, 2023	5,470	51,842	110,017	(13,118)	(16,666)	137,545
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	3,249	0	0	3,249
Other comprehensive income (loss), net	0	0	0	(955)	0	(955)
Cash dividends	0	0	(1,767)	0	0	(1,767)
Ending balance at Jun. 30, 2023	5,470	51,842	111,499	(14,073)	(16,666)	138,072
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	5,765	0	0	5,765
Other comprehensive income (loss), net	0	0	0	(479)	0	(479)
Cash dividends	0	0	(2,105)	0	0	(2,105)
Common stock issued to ESOP	21	479	0	0	0	500
Shares acquired for treasury	0	0	0	0	(1,931)	(1,931)
Ending balance at Jun. 30, 2024	5,491	52,321	118,531	(11,907)	(18,679)	145,757
Beginning balance at Mar. 31, 2024	5,491	52,321	116,614	(11,896)	(16,748)	145,782
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	2,972	0	0	2,972
Other comprehensive income (loss), net	0	0	0	(11)	0	(11)
Cash dividends	0	0	(1,055)	0	0	(1,055)
Shares acquired for treasury	0	0	0	0	(1,931)	(1,931)
Ending balance at Jun. 30, 2024	$ 5,491	$ 52,321	$ 118,531	$ (11,907)	$ (18,679)	$ 145,757

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) [Abstract]
Cash dividends, per share (in dollars per share)	$ 0.22	$ 0.37	$ 0.44	$ 0.58
Common stock issued to ESOP, shares (in shares)			20,542	4,746
Shares acquired for treasury (in shares)	82,673		82,673

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) [Abstract]
Net cash provided by operating activities:	$ 5,108	$ 8,176
Investing activities:
Proceeds from maturities and paydowns of securities available for sale	18,531	11,328
Purchases of securities available for sale	(19,357)	0
Proceeds from calls and maturities of securities held to maturity	47	249
Purchase of securities held to maturity	0	(586)
Proceeds from maturities of certificates of deposit in financial institutions	0	1,855
Purchases of certificates of deposit in financial institutions	0	(245)
Purchase of restricted investments in bank stocks	(79)	(111)
Redemptions of restricted investments in bank stocks	100	1,860
Net change in loans	(68,631)	(65,406)
Purchases of premises and equipment	(1,017)	(1,422)
Withdrawals from bank owned life insurance and annuity asset	131	0
Net cash (used in) investing activities	(70,275)	(52,478)
Financing activities:
Change in deposits	51,292	48,917
Cash dividends	(2,105)	(2,769)
Purchases of treasury stock	(1,931)	0
Proceeds from Federal Home Loan Bank borrowings	0	10,000
Repayment of Federal Home Loan Bank borrowings	(2,604)	(1,060)
Change in other short-term borrowings	68	19
Net cash provided by financing activities	44,720	55,107
Change in cash and cash equivalents	(20,447)	10,805
Cash and cash equivalents at beginning of period	128,126	45,990
Cash and cash equivalents at end of period	107,679	56,795
Supplemental disclosure:
Cash paid for interest	12,202	2,859
Cash paid for income taxes	1,850	1,900
Operating lease liability arising from obtaining right-of-use asset	$ 0	$ 187

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 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 June 30, 2024, and its results of operations and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 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 , . , Income Taxes (Topic 740): Improvements to Income Tax 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 $517 at June 30, 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 June 30, 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 and six months ended June 30, 2024 and 2023. LOANS: All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with the full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. As of June 30, 2024, there was a $200 loan held for sale by the Bank, as compared to none at December 31, 2023. 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 June 30, 2024, there was $9,431 in the ACL related to loans, compared to $8,767 at December 31, 2023. This resulted in corresponding provision expense of $138 and $995 during the three and six months ended June 30, 2024, compared to $114 and $579 in provision expense during the three and six months ended June 30, 2023, respectively. The Company’s loan portfolio segments have been identified as follows: Commercial and Industrial, Commercial Real Estate, Residential Real Estate, and Consumer. Commercial and industrial: Commercial real estate: Residential real estate: Consumer: ACL – OFF-BALANCE SHEET CREDIT EXPOSURES: EARNINGS PER SHARE:

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 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, which typically amount to approximately 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 June 30, 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 $ 60,009 $ — $ — U.S. Government sponsored entity securities — 5,850 — Agency mortgage-backed securities, residential — 96,890 — Interest rate swap derivatives — 1,251 — Liabilities: Interest rate swap derivatives — (1,251 ) — 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 ) — Assets and Liabilities Measured on a Nonrecurring Basis There were no assets or liabilities measured at fair value on a nonrecurring basis at June 30, 2024 and December 31, 2023. The carrying amounts and estimated fair values of financial instruments at June 30, 2024 and December 31, 2023 are as follows: Carrying Fair Value Measurements at June 30, 2024 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 107,679 $ 107,679 $ — $ — $ 107,679 Securities available for sale 162,749 60,009 102,740 — 162,749 Securities held to maturity 7,930 — 3,892 3,290 7,182 Loans, net 1,030,853 — — 1,012,086 1,012,086 Interest rate swap derivatives 1,251 — 1,251 — 1,251 Accrued interest receivable 4,300 — 581 3,719 4,300 Financial liabilities: Deposits 1,178,428 793,611 384,609 — 1,178,220 Other borrowed funds 42,056 — 40,711 — 40,711 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,251 — 1,251 — 1,251 Accrued interest payable 7,578 1 7,577 — 7,578 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 1,147 — 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	6 Months Ended
	Jun. 30, 2024
SECURITIES [Abstract]
SECURITIES	NOTE 3 – SECURITIES The following table summarizes the amortized cost and fair value of securities AFS and securities HTM at June 30, 2024 and December 31, 2023, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive (loss) and gross unrecognized gains and losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30 , 2024 U.S. Government securities $ 61,843 $ 88 $ (1,922 ) $ 60,009 U.S. Government sponsored entity securities 6,485 — (635 ) 5,850 Agency mortgage-backed securities, residential 109,697 — (12,807 ) 96,890 Total securities $ 178,025 $ 88 $ (15,364 ) $ 162,749 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 June 30 , 2024 Obligations of states and political subdivisions $ 7,931 $ 8 $ (758 ) $ 7,181 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,932 $ 8 $ (758 ) $ 7,182 $ (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 June 30, 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 $ 9,948 $ 9,884 $ 905 $ 784 Due in over one to five years 58,380 55,975 3,616 3,512 Due in over five to ten years — — 1,284 1,065 Due after ten years — — 2,126 1,820 Agency mortgage-backed securities, residential 109,697 96,890 1 1 Total debt securities $ 178,025 $ 162,749 $ 7,932 $ 7,182 There were no sales of securities during the three and six months ended June 30, 2024 and 2023, respectively. Debt securities with a carrying value of approximately $ at and $ at , were pledged to secure public deposits, repurchase agreements, and for other purposes required or permitted by law. The following table summarizes debt securities AFS in an unrealized loss position for which an ACL has not been recorded at June 30, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position: June 30 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 $ 9,482 $ (129 ) $ 40,628 $ (1,793 ) $ 50,110 $ (1,922 ) U.S. Government sponsored entity securities — — 5,850 (635 ) 5,850 (635 ) Agency mortgage-backed securities, residential — — 96,890 (12,807 ) 96,890 (12,807 ) Total available for sale $ 9,482 $ (129 ) $ 143,368 $ (15,235 ) $ 152,850 $ (15,364 ) 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 AFS 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 , the Company had AFS 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. Management does not have the intent to sell any of these securities and believes that it is more likely than not that the Company will not have to sell any such securities before a recovery of cost. The fair value is expected to recover as the securities approach their maturity date or repricing date or if market yields for such investments decline. Accordingly, as of , management believes that the unrealized losses detailed in the previous table are due to noncredit-related factors, including changes in interest rates and other market conditions and, therefore, the Company carried no ACL on AFS debt securities at . The following table presents the activity in the ACL for HTM debt securities: Held to Maturity Debt Securities Six months ended June 30, 2024 Six months ended June 30, 2023 Allowance for credit losses: Beginning balance $ 2 $ — Impact of adopting ASC 326 — 3 Provision for (recovery of) credit loss expense — — Allowance for credit losses ending balance $ 2 $ 3 The Company’s HTM securities primarily consist of obligations of states and political subdivisions.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 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: June 30, 2024 December 31, 2023 Residential real estate $ 359,348 $ 319,504 Commercial real estate: Owner-occupied 83,693 82,356 Nonowner-occupied 198,408 178,201 Construction 69,683 62,337 Commercial and industrial 162,884 157,298 Consumer: Automobile 56,715 61,461 Home equity 40,177 35,893 Other 69,376 74,850 1,040,284 971,900 Less: Allowance for credit losses (9,431 ) (8,767 ) Loans, net $ 1,030,853 $ 963,133 At and , net deferred loan origination costs were $ and $ , respectively. At and , net unamortized loan purchase premiums were $ and $ , respectively. The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of June 30, 2024 and December 31, 2023: June 30 , 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 $ 37 $ 1,426 $ 1,413 $ 2,839 Commercial real estate: Owner-occupied — 863 — 863 Nonowner-occupied — — 230 230 Construction — — 3 3 Commercial and industrial — 88 45 133 Consumer: Automobile 72 — 113 113 Home equity — 26 205 231 Other 505 — 210 210 Total $ 614 $ 2,403 $ 2,219 $ 4,622 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 $15 and $19 of interest income in nonaccrual loans during the three and six months ended June 30, 2024, respectively. The following table presents the aging of the recorded investment of past due loans by class of loans as of June 30, 2024 and December 31, 2023: June 30 , 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 $ 1,824 $ 2,499 $ 645 $ 4,968 $ 354,380 $ 359,348 Commercial real estate: Owner-occupied 372 170 694 1,236 82,457 83,693 Nonowner-occupied 599 — — 599 197,809 198,408 Construction 31 3 — 34 69,649 69,683 Commercial and industrial 1,119 4 44 1,167 161,717 162,884 Consumer: Automobile 913 143 181 1,237 55,478 56,715 Home equity 357 218 83 658 39,519 40,177 Other 494 167 710 1,371 68,005 69,376 Total $ 5,709 $ 3,204 $ 2,357 $ 11,270 $ 1,029,014 $ 1,040,284 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 $1,000. The Company uses the following definitions for its criticized loan risk ratings: Special Mention. The Company uses the following definitions for its classified loan risk ratings: Substandard. Doubtful. Loss. As of June 30, 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 June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 7,562 $ 17,699 $ 7,801 $ 10,388 $ 5,666 $ 17,320 $ 548 $ 66,984 Special Mention 171 — — 13,239 — 565 100 14,075 Substandard — — — — — 2,335 299 2,634 Doubtful — — — — — — — — Total $ 7,733 $ 17,699 $ 7,801 $ 23,627 $ 5,666 $ 20,220 $ 947 $ 83,693 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 21,760 $ 10,260 $ 31,439 $ 31,534 $ 19,809 $ 68,941 $ 5,933 $ 189,676 Special Mention 223 2,345 1,014 753 214 1,009 — 5,558 Substandard — — — — 3,174 — — 3,174 Doubtful — — — — — — — — Total $ 21,983 $ 12,605 $ 32,453 $ 32,287 $ 23,197 $ 69,950 $ 5,933 $ 198,408 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 5,564 $ 31,166 $ 27,417 $ 1,174 $ 290 $ 2,959 $ 231 $ 68,801 Special Mention — 649 — — — 47 — 696 Substandard — — — — — 186 — 186 Doubtful — — — — — — — — Total $ 5,564 $ 31,815 $ 27,417 $ 1,174 $ 290 $ 3,192 $ 231 $ 69,683 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and Industrial: Risk Rating Pass $ 6,110 $ 7,793 $ 28,658 $ 25,957 $ 29,612 $ 27,262 $ 28,284 $ 153,676 Special Mention 1,062 194 79 432 205 206 3,253 5,431 Substandard — 127 — 41 1,283 151 2,175 3,777 Doubtful — — — — — — — — Total $ 7,172 $ 8,114 $ 28,737 $ 26,430 $ 31,100 $ 27,619 $ 33,712 $ 162,884 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 2019 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 ACL. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of June 30, 2024 and December 31, 2023: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 29,529 $ 55,390 $ 42,614 $ 48,602 $ 42,063 $ 105,911 $ 32,363 $ 356,472 Nonperforming — 123 1,131 517 — 1,105 — 2,876 Total $ 29,529 $ 55,513 $ 43,745 $ 49,119 $ 42,063 $ 107,016 $ 32,363 $ 359,348 Current Period gross charge-offs $ — $ — $ 10 $ — $ — $ 27 $ — $ 37 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Automobile Payment Performance Performing $ 9,026 $ 23,391 $ 15,955 $ 5,172 $ 1,989 $ 997 $ — $ 56,530 Nonperforming — 81 68 2 30 4 — 185 Total $ 9,026 $ 23,472 $ 16,023 $ 5,174 $ 2,019 $ 1,001 $ — $ 56,715 Current Period gross charge-offs $ 1 $ 126 $ 155 $ 22 $ 11 $ 2 $ — $ 317 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Home Equity Payment Performance Performing $ — $ 1,221 $ — $ — $ 120 $ 62 $ 38,543 $ 39,946 Nonperforming — — — — — — 231 231 Total $ — $ 1,221 $ — $ — $ 120 $ 62 $ 38,774 $ 40,177 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Other Payment Performance Performing $ 7,961 $ 22,583 $ 11,123 $ 8,573 $ 3,289 $ 1,394 $ 13,738 $ 68,661 Nonperforming — 473 69 60 75 3 35 715 Total $ 7,961 $ 23,056 $ 11,192 $ 8,633 $ 3,364 $ 1,397 $ 13,773 $ 69,376 Current Period gross charge-offs $ 209 $ 63 $ 90 $ 73 $ 42 $ 2 $ 207 $ 686 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 4.13% of total loans were unsecured at June 30, 2024, down 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 and six months ended June 30, 2024, the Company experienced no new modifications to borrowers experiencing financial difficulty. The following table presents the activity in the ACL by portfolio segment for the three months ended June 30, 2024 and 2023: June 30 , 2024 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,328 $ 3,246 $ 1,354 $ 2,301 $ 9,229 Provision for credit losses (7 ) 232 (428 ) 341 138 Loans charged-off - — — (555 ) (555 ) Recoveries 29 13 467 110 619 Total ending allowance balance $ 2,350 $ 3,491 $ 1,393 $ 2,197 $ 9,431 June 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,031 $ 2,306 $ 1,177 $ 2,093 $ 7,607 Provision for credit losses 89 (69 ) (176 ) 270 114 Loans charged-off (24 ) — — (393 ) (417 ) Recoveries 11 15 114 127 267 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 The following table presents the activity in the ACL by portfolio segment for the six months ended June 30, 2024 and 2023: June 30 , 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 123 420 (244 ) 696 995 Loans charged-off (37 ) — (109 ) (1,003 ) (1,149 ) Recoveries 51 24 471 272 818 Total ending allowance balance $ 2,350 $ 3,491 $ 1,393 $ 2,197 $ 9,431 June 30 , 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 128 156 (155 ) 450 579 Loans charged-off (71 ) (132 ) (29 ) (641 ) (873 ) Recoveries 24 28 122 260 434 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 The following table presents the amortized cost basis of collateral dependent loans by class of loans as of June 30, 2024 and December 31, 2023: Collateral Type June 30, 2024 Real Estate Business Assets Total Residential real estate $ 1,441 $ — $ 1,441 Commercial real estate: Owner-occupied 710 153 863 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 2,178 $ 153 $ 2,331 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). As of June 30, 2024, the Company had $60 in other real estate owned for residential real estate properties 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 $136 and $348 as of June 30, 2024 and December 31, 2023, respectively.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	6 Months Ended
	Jun. 30, 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 June 30, 2024, the contract amounts of these instruments totaled approximately $202,732, compared to $206,128 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 June 30, 2024, the estimated ACL related to off-balance sheet commitments was $629, which included $43 in provision during the three months ended June 30, 2024 and a $63 recovery of provision during the six months ended June 30, 2024. This is compared to a $90 recovery of provision during the three months ended June 30, 2023 and a $66 recovery of provision during the six months ended June 30, 2023. The Bank uses the same credit policies in making commitments and conditional obligations as it does for instruments recorded on the balance sheet. Since many of these instruments are expected to expire without being drawn upon, the total contract amounts do not necessarily represent future cash requirements.

OTHER BORROWED FUNDS

OTHER BORROWED FUNDS	6 Months Ended
	Jun. 30, 2024
OTHER BORROWED FUNDS [Abstract]
OTHER BORROWED FUNDS	NOTE 6 – OTHER BORROWED FUNDS Other borrowed funds at June 30, 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 June 30 2024 $ 39,596 $ 2,460 $ 42,056 December 31, 2023 $ 42,199 $ 2,394 $ 44,593 Pursuant to collateral agreements with the FHLB, advances are secured by $345,679 in qualifying mortgage loans, $34,015 in commercial loans and $2,876 in FHLB stock at June 30, 2024. Fixed-rate FHLB advances of $39,596 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 June 30, 2024 and 3.50% at December 31, 2023. There were no variable-rate FHLB borrowings at June 30, 2024. At June 30, 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 June 30, 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 $185,225 at June 30, 2024. Of this maximum borrowing capacity, the Company had $86,730 available to use as additional borrowings, of which $86,730 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 3.25% to 5.25% and a year-to-date weighted average cost of 4.79% at June 30, 2024, as compared to 3.79% at December 31, 2023. At June 30, 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 $58,900 at June 30, 2024 and $52,350 at December 31, 2023. Scheduled principal payments as of June 30, 2024: FHLB Borrowings Promissory Notes Totals 2024 $ 2,809 $ 781 $ 3,590 2025 4,983 1,679 6,662 2026 12,908 — 12,908 2027 11,397 — 11,397 2028 1,349 — 1,349 Thereafter 6,150 — 6,150 $ 39,596 $ 2,460 $ 42,056

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 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 95.4% and 94.4% of total consolidated revenues for the quarters end June 30, 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. Information for the Company’s reportable segments is as follows: Three Months Ended June 30, 2024 Banking Consumer Finance Total Company Net interest income $ 11,415 $ 548 $ 11,963 Provision for (recovery of) credit losses 168 13 181 Noninterest income 2,615 86 2,701 Noninterest expense 10,190 673 10,863 Provision for income taxes 660 (12 ) 648 Net income 3,012 (40 ) 2,972 Assets 1,388,878 14,439 1,403,317 Three Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 11,070 $ 544 $ 11,614 Provision for (recovery of) credit losses 40 (16 ) 24 Noninterest income 2,618 95 2,713 Noninterest expense 9,784 631 10,415 Provision for income taxes 634 5 639 Net income 3,230 19 3,249 Assets 1,259,929 14,301 1,274,230 Six Months Ended June 30, 2024 Banking Consumer Finance Total Company Net interest income $ 22,058 $ 1,095 $ 23,153 Provision for (recovery of) credit losses 937 (5 ) 932 Noninterest income 5,563 834 6,397 Noninterest expense 20,208 1,396 21,604 Provision for income taxes 1,137 112 1,249 Net income 5,339 426 5,765 Assets 1,388,878 14,439 1,403,317 Six Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 22,254 $ 1,082 $ 23,336 Provision for (recovery of) credit losses 624 (111 ) 513 Noninterest income 5,618 862 6,480 Noninterest expense 19,380 1,307 20,687 Provision for income taxes 1,303 156 1,459 Net income 6,565 592 7,157 Assets 1,259,929 14,301 1,274,230

LEASES

LEASES	6 Months Ended
	Jun. 30, 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 22 months to 17.2 years, some of which include options to extend the leases for up to 15 years. Operating lease ROU assets and operating lease liabilities are valued based on the present value of future minimum lease payments, discounted with an incremental borrowing rate for the same term as the underlying lease. The Company has one lease arrangement that contains variable lease payments that are adjusted periodically for an index. Balance sheet information related to leases is as follows: As of June 30, 2024 As of December 31, 2023 Operating leases: Operating lease right-of-use assets $ 1,114 $ 1,205 Operating lease liabilities 1,114 1,205 The components of lease cost are as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Operating lease cost $ 49 $ 55 $ 98 $ 106 Short-term lease expense 2 — 9 — Future undiscounted lease payments for operating leases with initial terms of one year or more as of June 30, 2024 are as follows: Operating Leases 2024 $ 98 2025 195 2026 140 2027 109 2028 111 Thereafter 764 Total lease payments 1,417 Less: Imputed Interest (303 ) Total operating leases $ 1,114 Other information is as follows: As of June 30, 2024 As of December 31, 2023 Weighted-average remaining lease term for operating leases 12.5 years 13.0 years Weighted-average discount rate for operating leases 2.87 % 2.91 %

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 2024
DEPOSITS [Abstract]
DEPOSITS	NOTE 10 – DEPOSITS Deposits are comprised of the following: June 30, 2024 December 31, 2023 Noninterest-bearing deposits $ 343,209 $ 322,222 Interest-bearing deposits: NOW accounts 180,620 170,422 Savings and money market 269,781 255,369 Time deposits of $250 or less 299,393 301,323 Time deposits of more than $250 85,425 77,800 Total interest-bearing deposits 835,219 804,914 Total deposits $ 1,178,428 $ 1,127,136 Brokered deposits, included in time deposits, were $48,373 and $64,893 at June 30, 2024 and December 31, 2023, respectively.

INSIDER TRADING ARRANGEMENTS

INSIDER TRADING ARRANGEMENTS	3 Months Ended
	Jun. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 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 June 30, 2024, and its results of operations and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 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:
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS: , . 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , . In December 2023 , . , Income Taxes (Topic 740): Improvements to Income Tax 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 $517 at June 30, 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 June 30, 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 and six months ended June 30, 2024 and 2023.
LOANS	LOANS: All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with the full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. As of June 30, 2024, there was a $200 loan held for sale by the Bank, as compared to none at December 31, 2023.
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 June 30, 2024, there was $9,431 in the ACL related to loans, compared to $8,767 at December 31, 2023. This resulted in corresponding provision expense of $138 and $995 during the three and six months ended June 30, 2024, compared to $114 and $579 in provision expense during the three and six months ended June 30, 2023, respectively. The Company’s loan portfolio segments have been identified as follows: Commercial and Industrial, Commercial Real Estate, Residential Real Estate, and Consumer. Commercial and industrial: Commercial real estate: Residential real estate: Consumer:
ACL - OFF-BALANCE SHEET CREDIT EXPOSURES	ACL – OFF-BALANCE SHEET CREDIT EXPOSURES:
EARNINGS PER SHARE	EARNINGS PER SHARE:

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 $ 60,009 $ — $ — U.S. Government sponsored entity securities — 5,850 — Agency mortgage-backed securities, residential — 96,890 — Interest rate swap derivatives — 1,251 — Liabilities: Interest rate swap derivatives — (1,251 ) — 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 June 30, 2024 and December 31, 2023 are as follows: Carrying Fair Value Measurements at June 30, 2024 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 107,679 $ 107,679 $ — $ — $ 107,679 Securities available for sale 162,749 60,009 102,740 — 162,749 Securities held to maturity 7,930 — 3,892 3,290 7,182 Loans, net 1,030,853 — — 1,012,086 1,012,086 Interest rate swap derivatives 1,251 — 1,251 — 1,251 Accrued interest receivable 4,300 — 581 3,719 4,300 Financial liabilities: Deposits 1,178,428 793,611 384,609 — 1,178,220 Other borrowed funds 42,056 — 40,711 — 40,711 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,251 — 1,251 — 1,251 Accrued interest payable 7,578 1 7,577 — 7,578 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 1,147 — 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)	6 Months Ended
	Jun. 30, 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 AFS and securities HTM at June 30, 2024 and December 31, 2023, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive (loss) and gross unrecognized gains and losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30 , 2024 U.S. Government securities $ 61,843 $ 88 $ (1,922 ) $ 60,009 U.S. Government sponsored entity securities 6,485 — (635 ) 5,850 Agency mortgage-backed securities, residential 109,697 — (12,807 ) 96,890 Total securities $ 178,025 $ 88 $ (15,364 ) $ 162,749 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 June 30 , 2024 Obligations of states and political subdivisions $ 7,931 $ 8 $ (758 ) $ 7,181 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,932 $ 8 $ (758 ) $ 7,182 $ (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 June 30, 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 $ 9,948 $ 9,884 $ 905 $ 784 Due in over one to five years 58,380 55,975 3,616 3,512 Due in over five to ten years — — 1,284 1,065 Due after ten years — — 2,126 1,820 Agency mortgage-backed securities, residential 109,697 96,890 1 1 Total debt securities $ 178,025 $ 162,749 $ 7,932 $ 7,182
Securities with Unrealized Losses in Continuous Unrealized Loss Position	The following table summarizes debt securities AFS in an unrealized loss position for which an ACL has not been recorded at June 30, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position: June 30 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 $ 9,482 $ (129 ) $ 40,628 $ (1,793 ) $ 50,110 $ (1,922 ) U.S. Government sponsored entity securities — — 5,850 (635 ) 5,850 (635 ) Agency mortgage-backed securities, residential — — 96,890 (12,807 ) 96,890 (12,807 ) Total available for sale $ 9,482 $ (129 ) $ 143,368 $ (15,235 ) $ 152,850 $ (15,364 ) 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 HTM debt securities: Held to Maturity Debt Securities Six months ended June 30, 2024 Six months ended June 30, 2023 Allowance for credit losses: Beginning balance $ 2 $ — Impact of adopting ASC 326 — 3 Provision for (recovery of) credit loss expense — — Allowance for credit losses ending balance $ 2 $ 3

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
Portfolio Loans	Loans are comprised of the following: June 30, 2024 December 31, 2023 Residential real estate $ 359,348 $ 319,504 Commercial real estate: Owner-occupied 83,693 82,356 Nonowner-occupied 198,408 178,201 Construction 69,683 62,337 Commercial and industrial 162,884 157,298 Consumer: Automobile 56,715 61,461 Home equity 40,177 35,893 Other 69,376 74,850 1,040,284 971,900 Less: Allowance for credit losses (9,431 ) (8,767 ) Loans, net $ 1,030,853 $ 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 June 30, 2024 and December 31, 2023: June 30 , 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 $ 37 $ 1,426 $ 1,413 $ 2,839 Commercial real estate: Owner-occupied — 863 — 863 Nonowner-occupied — — 230 230 Construction — — 3 3 Commercial and industrial — 88 45 133 Consumer: Automobile 72 — 113 113 Home equity — 26 205 231 Other 505 — 210 210 Total $ 614 $ 2,403 $ 2,219 $ 4,622 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 June 30, 2024 and December 31, 2023: June 30 , 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 $ 1,824 $ 2,499 $ 645 $ 4,968 $ 354,380 $ 359,348 Commercial real estate: Owner-occupied 372 170 694 1,236 82,457 83,693 Nonowner-occupied 599 — — 599 197,809 198,408 Construction 31 3 — 34 69,649 69,683 Commercial and industrial 1,119 4 44 1,167 161,717 162,884 Consumer: Automobile 913 143 181 1,237 55,478 56,715 Home equity 357 218 83 658 39,519 40,177 Other 494 167 710 1,371 68,005 69,376 Total $ 5,709 $ 3,204 $ 2,357 $ 11,270 $ 1,029,014 $ 1,040,284 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 June 30, 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 June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 7,562 $ 17,699 $ 7,801 $ 10,388 $ 5,666 $ 17,320 $ 548 $ 66,984 Special Mention 171 — — 13,239 — 565 100 14,075 Substandard — — — — — 2,335 299 2,634 Doubtful — — — — — — — — Total $ 7,733 $ 17,699 $ 7,801 $ 23,627 $ 5,666 $ 20,220 $ 947 $ 83,693 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 21,760 $ 10,260 $ 31,439 $ 31,534 $ 19,809 $ 68,941 $ 5,933 $ 189,676 Special Mention 223 2,345 1,014 753 214 1,009 — 5,558 Substandard — — — — 3,174 — — 3,174 Doubtful — — — — — — — — Total $ 21,983 $ 12,605 $ 32,453 $ 32,287 $ 23,197 $ 69,950 $ 5,933 $ 198,408 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 5,564 $ 31,166 $ 27,417 $ 1,174 $ 290 $ 2,959 $ 231 $ 68,801 Special Mention — 649 — — — 47 — 696 Substandard — — — — — 186 — 186 Doubtful — — — — — — — — Total $ 5,564 $ 31,815 $ 27,417 $ 1,174 $ 290 $ 3,192 $ 231 $ 69,683 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and Industrial: Risk Rating Pass $ 6,110 $ 7,793 $ 28,658 $ 25,957 $ 29,612 $ 27,262 $ 28,284 $ 153,676 Special Mention 1,062 194 79 432 205 206 3,253 5,431 Substandard — 127 — 41 1,283 151 2,175 3,777 Doubtful — — — — — — — — Total $ 7,172 $ 8,114 $ 28,737 $ 26,430 $ 31,100 $ 27,619 $ 33,712 $ 162,884 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 2019 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 ACL. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of June 30, 2024 and December 31, 2023: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 29,529 $ 55,390 $ 42,614 $ 48,602 $ 42,063 $ 105,911 $ 32,363 $ 356,472 Nonperforming — 123 1,131 517 — 1,105 — 2,876 Total $ 29,529 $ 55,513 $ 43,745 $ 49,119 $ 42,063 $ 107,016 $ 32,363 $ 359,348 Current Period gross charge-offs $ — $ — $ 10 $ — $ — $ 27 $ — $ 37 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Automobile Payment Performance Performing $ 9,026 $ 23,391 $ 15,955 $ 5,172 $ 1,989 $ 997 $ — $ 56,530 Nonperforming — 81 68 2 30 4 — 185 Total $ 9,026 $ 23,472 $ 16,023 $ 5,174 $ 2,019 $ 1,001 $ — $ 56,715 Current Period gross charge-offs $ 1 $ 126 $ 155 $ 22 $ 11 $ 2 $ — $ 317 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Home Equity Payment Performance Performing $ — $ 1,221 $ — $ — $ 120 $ 62 $ 38,543 $ 39,946 Nonperforming — — — — — — 231 231 Total $ — $ 1,221 $ — $ — $ 120 $ 62 $ 38,774 $ 40,177 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized June 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Other Payment Performance Performing $ 7,961 $ 22,583 $ 11,123 $ 8,573 $ 3,289 $ 1,394 $ 13,738 $ 68,661 Nonperforming — 473 69 60 75 3 35 715 Total $ 7,961 $ 23,056 $ 11,192 $ 8,633 $ 3,364 $ 1,397 $ 13,773 $ 69,376 Current Period gross charge-offs $ 209 $ 63 $ 90 $ 73 $ 42 $ 2 $ 207 $ 686 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 ACL by portfolio segment for the three months ended June 30, 2024 and 2023: June 30 , 2024 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,328 $ 3,246 $ 1,354 $ 2,301 $ 9,229 Provision for credit losses (7 ) 232 (428 ) 341 138 Loans charged-off - — — (555 ) (555 ) Recoveries 29 13 467 110 619 Total ending allowance balance $ 2,350 $ 3,491 $ 1,393 $ 2,197 $ 9,431 June 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,031 $ 2,306 $ 1,177 $ 2,093 $ 7,607 Provision for credit losses 89 (69 ) (176 ) 270 114 Loans charged-off (24 ) — — (393 ) (417 ) Recoveries 11 15 114 127 267 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 The following table presents the activity in the ACL by portfolio segment for the six months ended June 30, 2024 and 2023: June 30 , 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 123 420 (244 ) 696 995 Loans charged-off (37 ) — (109 ) (1,003 ) (1,149 ) Recoveries 51 24 471 272 818 Total ending allowance balance $ 2,350 $ 3,491 $ 1,393 $ 2,197 $ 9,431 June 30 , 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 128 156 (155 ) 450 579 Loans charged-off (71 ) (132 ) (29 ) (641 ) (873 ) Recoveries 24 28 122 260 434 Total ending allowance balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571
Amortized Cost of Collateral Dependent Loans, by Class	The following table presents the amortized cost basis of collateral dependent loans by class of loans as of June 30, 2024 and December 31, 2023: Collateral Type June 30, 2024 Real Estate Business Assets Total Residential real estate $ 1,441 $ — $ 1,441 Commercial real estate: Owner-occupied 710 153 863 Consumer: Home equity 27 — 27 Total collateral dependent loans $ 2,178 $ 153 $ 2,331 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)	6 Months Ended
	Jun. 30, 2024
OTHER BORROWED FUNDS [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank	Other borrowed funds at June 30, 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 June 30 2024 $ 39,596 $ 2,460 $ 42,056 December 31, 2023 $ 42,199 $ 2,394 $ 44,593
Schedule of Maturities of Long-term Debt	Scheduled principal payments as of June 30, 2024: FHLB Borrowings Promissory Notes Totals 2024 $ 2,809 $ 781 $ 3,590 2025 4,983 1,679 6,662 2026 12,908 — 12,908 2027 11,397 — 11,397 2028 1,349 — 1,349 Thereafter 6,150 — 6,150 $ 39,596 $ 2,460 $ 42,056

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2024
SEGMENT INFORMATION [Abstract]
Segment Information	Information for the Company’s reportable segments is as follows: Three Months Ended June 30, 2024 Banking Consumer Finance Total Company Net interest income $ 11,415 $ 548 $ 11,963 Provision for (recovery of) credit losses 168 13 181 Noninterest income 2,615 86 2,701 Noninterest expense 10,190 673 10,863 Provision for income taxes 660 (12 ) 648 Net income 3,012 (40 ) 2,972 Assets 1,388,878 14,439 1,403,317 Three Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 11,070 $ 544 $ 11,614 Provision for (recovery of) credit losses 40 (16 ) 24 Noninterest income 2,618 95 2,713 Noninterest expense 9,784 631 10,415 Provision for income taxes 634 5 639 Net income 3,230 19 3,249 Assets 1,259,929 14,301 1,274,230 Six Months Ended June 30, 2024 Banking Consumer Finance Total Company Net interest income $ 22,058 $ 1,095 $ 23,153 Provision for (recovery of) credit losses 937 (5 ) 932 Noninterest income 5,563 834 6,397 Noninterest expense 20,208 1,396 21,604 Provision for income taxes 1,137 112 1,249 Net income 5,339 426 5,765 Assets 1,388,878 14,439 1,403,317 Six Months Ended June 30, 2023 Banking Consumer Finance Total Company Net interest income $ 22,254 $ 1,082 $ 23,336 Provision for (recovery of) credit losses 624 (111 ) 513 Noninterest income 5,618 862 6,480 Noninterest expense 19,380 1,307 20,687 Provision for income taxes 1,303 156 1,459 Net income 6,565 592 7,157 Assets 1,259,929 14,301 1,274,230

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
LEASES [Abstract]
Balance Sheet Information	Balance sheet information related to leases is as follows: As of June 30, 2024 As of December 31, 2023 Operating leases: Operating lease right-of-use assets $ 1,114 $ 1,205 Operating lease liabilities 1,114 1,205
Components of Lease Cost	The components of lease cost are as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Operating lease cost $ 49 $ 55 $ 98 $ 106 Short-term lease expense 2 — 9 —
Maturities of Lease Liabilities	Future undiscounted lease payments for operating leases with initial terms of one year or more as of June 30, 2024 are as follows: Operating Leases 2024 $ 98 2025 195 2026 140 2027 109 2028 111 Thereafter 764 Total lease payments 1,417 Less: Imputed Interest (303 ) Total operating leases $ 1,114
Other Information	Other information is as follows: As of June 30, 2024 As of December 31, 2023 Weighted-average remaining lease term for operating leases 12.5 years 13.0 years Weighted-average discount rate for operating leases 2.87 % 2.91 %

DEPOSITS (Tables)

DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2024
DEPOSITS [Abstract]
Deposits	Deposits are comprised of the following: June 30, 2024 December 31, 2023 Noninterest-bearing deposits $ 343,209 $ 322,222 Interest-bearing deposits: NOW accounts 180,620 170,422 Savings and money market 269,781 255,369 Time deposits of $250 or less 299,393 301,323 Time deposits of more than $250 85,425 77,800 Total interest-bearing deposits 835,219 804,914 Total deposits $ 1,178,428 $ 1,127,136

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Basis of Presentation (Details)	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Adoption of New Accounting Pronouncements [Abstract]
Retained earnings	$ 118,531		$ 114,871
HTM debt securities	7,932		7,988
ACL - Loans	9,431	$ 9,229	8,767	$ 7,571	$ 7,607	$ 7,431
Deferred tax assets	6,442		6,306
ACL related to off-balance sheet credit	629		692
Obligations of States and Political Subdivisions [Member]
Adoption of New Accounting Pronouncements [Abstract]
HTM debt securities	7,931		7,987
Residential Real Estate [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	2,350	2,328	2,213	2,107	2,031	2,026
Commercial and Industrial [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	1,393	1,354	1,275	1,115	1,177	1,177
Consumer Loans [Member]
Adoption of New Accounting Pronouncements [Abstract]
ACL - Loans	$ 2,197	$ 2,301	$ 2,232	$ 2,097	$ 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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
ALLOWANCE FOR LOAN LOSSES [Abstract]
Accrued interest receivable on AFS debt securities	$ 517		$ 517			$ 394
ACL related to AFS debt securities	0		0			0
ACL related to HTM debt securities	2	$ 3	$ 2	$ 3		2		$ 0
ACL related to HTM debt securities, recovery of provision expense	0	0		0
Credit loss, reversion period			2 years
ACL related to loans	9,431	7,571	$ 9,431	7,571	$ 9,229	8,767	$ 7,607	7,431
Provision expense	138	114	995	579
ACL related to off-balance sheet credit	629		629			692
ACL related to off-balance sheet credit with corresponding provision expense (recovery)	43	(90)	(63)	(66)
LOANS [Abstract]
Loans held for sale	200		200			0
Consumer Loans [Member]
ALLOWANCE FOR LOAN LOSSES [Abstract]
ACL related to loans	2,197	2,097	2,197	2,097	$ 2,301	$ 2,232	$ 2,093	$ 2,028
Provision expense	$ 341	$ 270	$ 696	$ 450
Loans maturity period			6 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Earnings per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
EARNINGS PER SHARE [Abstract]
Number of weighted average common shares outstanding (in shares)	4,740,073	4,776,520	4,762,923	4,774,999

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 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	60,009	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	1,251	1,147
Liabilities, fair value	(1,251)	(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	5,850	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	96,890	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	Jun. 30, 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, Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financial Assets [Abstract]
Securities available for sale	$ 162,749	$ 162,258
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	107,679	128,126
Securities available for sale	162,749	162,258
Securities held to maturity	7,930	7,986
Loans, net	1,030,853	963,133
Interest rate swap derivatives	1,251	1,147
Accrued interest receivable	4,300	3,606
Financial Liabilities [Abstract]
Deposits	1,178,428	1,127,136
Other borrowed funds	42,056	44,593
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,251	1,147
Accrued interest payable	7,578	6,597
Estimated Fair Value [Member]
Financial Assets [Abstract]
Cash and cash equivalents	107,679	128,126
Securities available for sale	162,749	162,258
Securities held to maturity	7,182	7,390
Loans, net	1,012,086	944,544
Interest rate swap derivatives	1,251	1,147
Accrued interest receivable	4,300	3,606
Financial Liabilities [Abstract]
Deposits	1,178,220	1,127,468
Other borrowed funds	40,711	43,387
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,251	1,147
Accrued interest payable	7,578	6,597
Estimated Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	107,679	128,126
Securities available for sale	60,009	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	793,611	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	102,740	111,961
Securities held to maturity	3,892	4,281
Loans, net	0	0
Interest rate swap derivatives	1,251	1,147
Accrued interest receivable	581	466
Financial Liabilities [Abstract]
Deposits	384,609	379,455
Other borrowed funds	40,711	43,387
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,251	1,147
Accrued interest payable	7,577	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	3,290	3,109
Loans, net	1,012,086	944,544
Interest rate swap derivatives	0	0
Accrued interest receivable	3,719	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	Jun. 30, 2024	Dec. 31, 2023
Available-for-sale Investment Securities [Abstract]
Amortized Cost	$ 178,025	$ 176,919
Gross Unrealized Gains	88	0
Gross Unrealized Losses	(15,364)	(14,661)
Estimated Fair Value	162,749	162,258
U.S. Government Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	61,843	52,174
Gross Unrealized Gains	88	0
Gross Unrealized Losses	(1,922)	(1,877)
Estimated Fair Value	60,009	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	(635)	(650)
Estimated Fair Value	5,850	5,877
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	109,697	118,218
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(12,807)	(12,134)
Estimated Fair Value	$ 96,890	$ 106,084

SECURITIES, Amortized Cost an_2

SECURITIES, Amortized Cost and Fair Value of Securities Held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	$ 7,932	$ 7,988
Gross Unrealized Gains	8	17
Gross Unrecognized Losses	(758)	(615)
Estimated Fair Value	7,182	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	7,931	7,987
Gross Unrealized Gains	8	17
Gross Unrecognized Losses	(758)	(615)
Estimated Fair Value	7,181	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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	$ 9,948		$ 9,948
Due in over one to five years	58,380		58,380
Due in over five to ten years	0		0
Due after ten years	0		0
Agency mortgage-backed securities, residential	109,697		109,697
Amortized Cost	178,025		178,025		$ 176,919
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	9,884		9,884
Due in over one to five years	55,975		55,975
Due in over five to ten years	0		0
Due after ten years	0		0
Agency mortgage-backed securities, residential	96,890		96,890
Estimated Fair Value	162,749		162,749		162,258
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Due in one year or less	905		905
Due in over one to five years	3,616		3,616
Due in over five to ten years	1,284		1,284
Due after ten years	2,126		2,126
Agency mortgage-backed securities, residential	1		1
Amortized Cost	7,932		7,932		7,988
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Due in one year or less	784		784
Due in over one to five years	3,512		3,512
Due in over five to ten years	1,065		1,065
Due after ten years	1,820		1,820
Agency mortgage-backed securities, residential	1		1
Estimated Fair Value	7,182		7,182		7,390
Proceeds from sale of debt securities	0	$ 0	0	$ 0
Debt securities	132,552		132,552		126,994
Agency Mortgage-backed Securities, Residential [Member]
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Amortized Cost	109,697		109,697		118,218
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Estimated Fair Value	96,890		96,890		106,084
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Amortized Cost	1		1		1
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Estimated Fair Value	$ 1		$ 1		$ 1

SECURITIES, Available-for-sale

SECURITIES, Available-for-sale Securities with Unrealized Losses in Continuous Unrealized Loss Position (Details) $ in Thousands	Jun. 30, 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	$ 9,482	$ 9,474
12 Months or More - Fair Value	143,368	152,784
Fair Value	152,850	162,258
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(129)	(52)
12 Months or More - Unrealized Loss	(15,235)	(14,609)
Unrealized Loss	$ (15,364)	$ (14,661)
Number of securities in unrealized loss position | Security	94	99
U.S. Government Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 9,482	$ 9,474
12 Months or More - Fair Value	40,628	40,823
Fair Value	50,110	50,297
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(129)	(52)
12 Months or More - Unrealized Loss	(1,793)	(1,825)
Unrealized Loss	$ (1,922)	$ (1,877)
Number of securities in unrealized loss position | Security	13	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	5,850	5,877
Fair Value	5,850	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	(635)	(650)
Unrealized Loss	$ (635)	$ (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	96,890	106,084
Fair Value	96,890	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	(12,807)	(12,134)
Unrealized Loss	$ (12,807)	$ (12,134)
Number of securities in unrealized loss position | Security	78	81

SECURITIES, Held-to-Maturity Se

SECURITIES, Held-to-Maturity Securities Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses beginning balance			$ 0	$ 2
Provision for (recovery of) credit loss expense		$ 0		0
Allowance for credit losses ending balance	$ 2	3		2
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		$ 3		$ 0
Allowance for credit losses ending balance			$ 3

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans [Abstract]
Total loans	$ 1,040,284		$ 971,900
Less: Allowance for credit losses	(9,431)	$ (9,229)	(8,767)	$ (7,571)	$ (7,607)	$ (7,431)
Net loans	1,030,853		963,133
Deferred loan origination costs, net	635		794
Unamortized loan purchase premiums, net	572		687
Residential Real Estate [Member]
Loans [Abstract]
Total loans	359,348		319,504
Less: Allowance for credit losses	(2,350)	(2,328)	(2,213)	(2,107)	(2,031)	(2,026)
Commercial Real Estate [Member]
Loans [Abstract]
Less: Allowance for credit losses	(3,491)	(3,246)	(3,047)	(2,252)	(2,306)	(2,200)
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total loans	83,693		82,356
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans [Abstract]
Total loans	198,408		178,201
Commercial Real Estate [Member] | Construction [Member]
Loans [Abstract]
Total loans	69,683		62,337
Commercial and Industrial [Member]
Loans [Abstract]
Total loans	162,884		157,298
Less: Allowance for credit losses	(1,393)	(1,354)	(1,275)	(1,115)	(1,177)	(1,177)
Consumer [Member]
Loans [Abstract]
Less: Allowance for credit losses	(2,197)	$ (2,301)	(2,232)	$ (2,097)	$ (2,093)	$ (2,028)
Consumer [Member] | Automobile [Member]
Loans [Abstract]
Total loans	56,715		61,461
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total loans	40,177		35,893
Consumer [Member] | Other [Member]
Loans [Abstract]
Total loans	$ 69,376		$ 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	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2023
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	$ 614	$ 614	$ 119
Nonaccrual Loans With No ACL	2,403	2,403	775
Nonaccrual Loans With an ACL	2,219	2,219	1,617
Nonaccrual	4,622	4,622	2,392
Nonaccrual, interest income	15	19
Residential Real Estate [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	37	37	9
Nonaccrual Loans With No ACL	1,426	1,426	0
Nonaccrual Loans With an ACL	1,413	1,413	1,234
Nonaccrual	2,839	2,839	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	0
Nonaccrual Loans With No ACL	863	863	775
Nonaccrual Loans With an ACL	0	0	0
Nonaccrual	863	863	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	0
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	230	230	61
Nonaccrual	230	230	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	0
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	3	3	1
Nonaccrual	3	3	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	0
Nonaccrual Loans With No ACL	88	88	0
Nonaccrual Loans With an ACL	45	45	48
Nonaccrual	133	133	48
Consumer [Member] | Automobile [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	72	72	56
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	113	113	78
Nonaccrual	113	113	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	0
Nonaccrual Loans With No ACL	26	26	0
Nonaccrual Loans With an ACL	205	205	95
Nonaccrual	231	231	95
Consumer [Member] | Other [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	505	505	54
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	210	210	100
Nonaccrual	$ 210	$ 210	$ 100

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 1,040,284	$ 971,900
Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	359,348	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	83,693	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	198,408	178,201
Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	69,683	62,337
Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	162,884	157,298
Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	56,715	61,461
Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	40,177	35,893
Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	69,376	74,850
Total Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	11,270	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	4,968	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	1,236	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	599	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	34	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	1,167	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	1,237	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	658	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	1,371	927
30 to 59 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	5,709	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	1,824	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	372	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	599	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	31	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	1,119	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	913	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	357	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	494	658
60 to 89 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	3,204	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	2,499	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	170	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	4	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	143	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	218	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	167	121
90 Days or More Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,357	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	645	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	694	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	44	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	181	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	83	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	710	148
Loans Not Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,029,014	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	354,380	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	82,457	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	197,809	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	69,649	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	161,717	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	55,478	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	39,519	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	$ 68,005	$ 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		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 1,040,284		$ 1,040,284		$ 971,900
Current Period gross charge-offs	555	$ 417	1,149	$ 873
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Current Period gross charge-offs	0	0	0	132
Commercial Real Estate [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	7,733		7,733		18,120
2023/2022	17,699		17,699		7,911
2022/2021	7,801		7,801		24,613
2021/2020	23,627		23,627		5,973
2020/2019	5,666		5,666		6,623
Prior	20,220		20,220		18,357
Revolving Loans Amortized Cost Basis	947		947		759
Total ending loans balance	83,693		83,693		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	21,983		21,983		12,688
2023/2022	12,605		12,605		29,344
2022/2021	32,453		32,453		33,073
2021/2020	32,287		32,287		23,710
2020/2019	23,197		23,197		15,415
Prior	69,950		69,950		62,843
Revolving Loans Amortized Cost Basis	5,933		5,933		1,128
Total ending loans balance	198,408		198,408		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	5,564		5,564		28,055
2023/2022	31,815		31,815		29,174
2022/2021	27,417		27,417		1,231
2021/2020	1,174		1,174		302
2020/2019	290		290		392
Prior	3,192		3,192		3,183
Revolving Loans Amortized Cost Basis	231		231		0
Total ending loans balance	69,683		69,683		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	7,562		7,562		18,120
2023/2022	17,699		17,699		7,911
2022/2021	7,801		7,801		10,679
2021/2020	10,388		10,388		5,973
2020/2019	5,666		5,666		6,125
Prior	17,320		17,320		15,925
Revolving Loans Amortized Cost Basis	548		548		459
Total ending loans balance	66,984		66,984		65,192
Commercial Real Estate [Member] | Pass [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	21,760		21,760		12,688
2023/2022	10,260		10,260		29,344
2022/2021	31,439		31,439		32,235
2021/2020	31,534		31,534		20,484
2020/2019	19,809		19,809		15,415
Prior	68,941		68,941		61,809
Revolving Loans Amortized Cost Basis	5,933		5,933		1,128
Total ending loans balance	189,676		189,676		173,103
Commercial Real Estate [Member] | Pass [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	5,564		5,564		28,055
2023/2022	31,166		31,166		29,174
2022/2021	27,417		27,417		1,231
2021/2020	1,174		1,174		302
2020/2019	290		290		392
Prior	2,959		2,959		2,937
Revolving Loans Amortized Cost Basis	231		231		0
Total ending loans balance	68,801		68,801		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	171		171		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	13,239		13,239		0
2020/2019	0		0		0
Prior	565		565		427
Revolving Loans Amortized Cost Basis	100		100		0
Total ending loans balance	14,075		14,075		427
Commercial Real Estate [Member] | Special Mention [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	223		223		0
2023/2022	2,345		2,345		0
2022/2021	1,014		1,014		768
2021/2020	753		753		3,226
2020/2019	214		214		0
Prior	1,009		1,009		1,034
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	5,558		5,558		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		0
2023/2022	649		649		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	47		47		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	696		696		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		0
2023/2022	0		0		0
2022/2021	0		0		13,934
2021/2020	0		0		0
2020/2019	0		0		498
Prior	2,335		2,335		2,005
Revolving Loans Amortized Cost Basis	299		299		300
Total ending loans balance	2,634		2,634		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		0
2023/2022	0		0		0
2022/2021	0		0		70
2021/2020	0		0		0
2020/2019	3,174		3,174		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	3,174		3,174		70
Commercial Real Estate [Member] | Substandard [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	186		186		246
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	186		186		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		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	0		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		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	0		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		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	0		0		0
Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	7,172		7,172		8,910
2023/2022	8,114		8,114		30,885
2022/2021	28,737		28,737		26,864
2021/2020	26,430		26,430		32,610
2020/2019	31,100		31,100		348
Prior	27,619		27,619		27,822
Revolving Loans Amortized Cost Basis	33,712		33,712		29,859
Total ending loans balance	162,884		162,884		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	0	$ 0	109	$ 29	29
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	6,110		6,110		8,770
2023/2022	7,793		7,793		30,885
2022/2021	28,658		28,658		26,806
2021/2020	25,957		25,957		31,247
2020/2019	29,612		29,612		344
Prior	27,262		27,262		27,632
Revolving Loans Amortized Cost Basis	28,284		28,284		27,510
Total ending loans balance	153,676		153,676		153,194
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	1,062		1,062		140
2023/2022	194		194		0
2022/2021	79		79		0
2021/2020	432		432		0
2020/2019	205		205		0
Prior	206		206		8
Revolving Loans Amortized Cost Basis	3,253		3,253		66
Total ending loans balance	5,431		5,431		214
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	127		127		0
2022/2021	0		0		58
2021/2020	41		41		1,363
2020/2019	1,283		1,283		4
Prior	151		151		182
Revolving Loans Amortized Cost Basis	2,175		2,175		2,283
Total ending loans balance	3,777		3,777		3,890
Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	$ 0		$ 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		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 1,040,284		$ 1,040,284		$ 971,900
Current Period gross charge-offs	$ 555	$ 417	$ 1,149	$ 873
Percentage of unsecured loans	4.13%		4.13%		4.37%
Residential Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	$ 29,529		$ 29,529		$ 50,484
2023/2022	55,513		55,513		44,640
2022/2021	43,745		43,745		50,949
2021/2020	49,119		49,119		44,818
2020/2019	42,063		42,063		22,036
Prior	107,016		107,016		93,017
Revolving Loans Amortized Cost Basis	32,363		32,363		13,560
Total ending loans balance	359,348		359,348		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	0	24	37	71	121
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	29,529		29,529		50,484
2023/2022	55,390		55,390		44,640
2022/2021	42,614		42,614		50,949
2021/2020	48,602		48,602		44,818
2020/2019	42,063		42,063		21,854
Prior	105,911		105,911		91,956
Revolving Loans Amortized Cost Basis	32,363		32,363		13,560
Total ending loans balance	356,472		356,472		318,261
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	123		123		0
2022/2021	1,131		1,131		0
2021/2020	517		517		0
2020/2019	0		0		182
Prior	1,105		1,105		1,061
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	2,876		2,876		1,243
Consumer [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Current Period gross charge-offs	555	$ 393	1,003	$ 641
Consumer [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	9,026		9,026		28,973
2023/2022	23,472		23,472		20,436
2022/2021	16,023		16,023		7,028
2021/2020	5,174		5,174		3,029
2020/2019	2,019		2,019		1,221
Prior	1,001		1,001		774
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	56,715		56,715		61,461
2024/2023			1		51
2023/2022			126		163
2022/2021			155		116
2021/2020			22		6
2020/2019			11		29
Prior			2		3
Revolving Loans Amortized Cost Basis			0		0
Current Period gross charge-offs			317		368
Consumer [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		1,649
2023/2022	1,221		1,221		79
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	120		120		0
Prior	62		62		0
Revolving Loans Amortized Cost Basis	38,774		38,774		34,165
Total ending loans balance	40,177		40,177		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	7,961		7,961		18,388
2023/2022	23,056		23,056		24,921
2022/2021	11,192		11,192		10,867
2021/2020	8,633		8,633		4,535
2020/2019	3,364		3,364		1,094
Prior	1,397		1,397		957
Revolving Loans Amortized Cost Basis	13,773		13,773		14,088
Total ending loans balance	69,376		69,376		74,850
2024/2023			209		306
2023/2022			63		119
2022/2021			90		119
2021/2020			73		84
2020/2019			42		28
Prior			2		53
Revolving Loans Amortized Cost Basis			207		246
Current Period gross charge-offs			686		955
Consumer [Member] | Performing [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	9,026		9,026		28,939
2023/2022	23,391		23,391		20,376
2022/2021	15,955		15,955		7,013
2021/2020	5,172		5,172		3,028
2020/2019	1,989		1,989		1,212
Prior	997		997		759
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	56,530		56,530		61,327
Consumer [Member] | Performing [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		1,649
2023/2022	1,221		1,221		79
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	120		120		0
Prior	62		62		0
Revolving Loans Amortized Cost Basis	38,543		38,543		34,070
Total ending loans balance	39,946		39,946		35,798
Consumer [Member] | Performing [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	7,961		7,961		18,377
2023/2022	22,583		22,583		24,904
2022/2021	11,123		11,123		10,800
2021/2020	8,573		8,573		4,482
2020/2019	3,289		3,289		1,093
Prior	1,394		1,394		953
Revolving Loans Amortized Cost Basis	13,738		13,738		14,087
Total ending loans balance	68,661		68,661		74,696
Consumer [Member] | Nonperforming [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		34
2023/2022	81		81		60
2022/2021	68		68		15
2021/2020	2		2		1
2020/2019	30		30		9
Prior	4		4		15
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	185		185		134
Consumer [Member] | Nonperforming [Member] | Home Equity [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	231		231		95
Total ending loans balance	231		231		95
Consumer [Member] | Nonperforming [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		11
2023/2022	473		473		17
2022/2021	69		69		67
2021/2020	60		60		53
2020/2019	75		75		1
Prior	3		3		4
Revolving Loans Amortized Cost Basis	35		35		1
Total ending loans balance	$ 715		$ 715		$ 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		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 9,229	$ 7,607	$ 8,767	$ 7,431	$ 7,431
Provision for credit losses	138	114	995	579
Loans charged-off	(555)	(417)	(1,149)	(873)
Recoveries	619	267	818	434
Ending balance	9,431	7,571	9,431	7,571	8,767
Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,328	2,031	2,213	2,026	2,026
Provision for credit losses	(7)	89	123	128
Loans charged-off	0	(24)	(37)	(71)	(121)
Recoveries	29	11	51	24
Ending balance	2,350	2,107	2,350	2,107	2,213
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	3,246	2,306	3,047	2,200	2,200
Provision for credit losses	232	(69)	420	156
Loans charged-off	0	0	0	(132)
Recoveries	13	15	24	28
Ending balance	3,491	2,252	3,491	2,252	3,047
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,354	1,177	1,275	1,177	1,177
Provision for credit losses	(428)	(176)	(244)	(155)
Loans charged-off	0	0	(109)	(29)	(29)
Recoveries	467	114	471	122
Ending balance	1,393	1,115	1,393	1,115	1,275
Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,301	2,093	2,232	2,028	2,028
Provision for credit losses	341	270	696	450
Loans charged-off	(555)	(393)	(1,003)	(641)
Recoveries	110	127	272	260
Ending balance	$ 2,197	$ 2,097	$ 2,197	$ 2,097	$ 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	Jun. 30, 2024	Dec. 31, 2023
Loans [Abstract]
Total collateral dependent loans	$ 1,040,284	$ 971,900
Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	2,331	2,648
Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	2,178	2,390
Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	153	258
Residential Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	359,348	319,504
Residential Real Estate [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	1,441	1,663
Residential Real Estate [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	1,441	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	83,693	82,356
Commercial Real Estate [Member] | Owner-occupied [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	863	958
Commercial Real Estate [Member] | Owner-occupied [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	710	700
Commercial Real Estate [Member] | Owner-occupied [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	153	258
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total collateral dependent loans	40,177	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	6 Months Ended	12 Months Ended
	Jun. 30, 2024 USD ($) Property	Dec. 31, 2023 USD ($) Property
Loans, Other Information [Abstract]
Number of other real estate owned | Property	60	68
Mortgage loans in process of foreclosure | $	$ 136	$ 348

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK [Abstract]
Contract amounts			$ 202,732		$ 206,128
Off-balance sheet commitments	$ 629		629		$ 692
Provision expense (recovery)	$ 43	$ (90)	$ (63)	$ (66)

OTHER BORROWED FUNDS (Details)

OTHER BORROWED FUNDS (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) Promissorynote	Dec. 31, 2023 USD ($)
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 42,056	$ 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	$ 3,590
2025	6,662
2026	12,908
2027	11,397
2028	1,349
Thereafter	6,150
Other borrowings	$ 42,056	$ 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	$ 345,679
Commercial Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	34,015
FHLB Stock [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	2,876
Cash management advances, maximum borrowing amount	185,225
Cash management advances, available borrowing amount	86,730
FHLB Borrowings [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	39,596	$ 42,199
Scheduled Repayments of FHLB Advances [Abstract]
2024	2,809
2025	4,983
2026	12,908
2027	11,397
2028	1,349
Thereafter	6,150
Other borrowings	39,596	42,199
Promissory Notes [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 2,460	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	781
2025	1,679
2026	0
2027	0
2028	0
Thereafter	0
Other borrowings	2,460	$ 2,394
Promissory Notes [Member] | Related Party [Member]
Other Borrowed Funds [Abstract]
Notes payable to related parties	$ 2,460
Promissory Notes [Member] | Minimum [Member]
Other Borrowed Funds [Abstract]
Interest rate	3.25%
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	4.79%	3.79%
FHLB Line of Credit [Member]
Other Borrowed Funds [Abstract]
Letter of credit issued	$ 58,900	$ 52,350

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Segment Information [Abstract]
Net interest income	$ 11,963	$ 11,614	$ 23,153	$ 23,336
Provision for (recovery of) credit losses	181	24	932	513
Noninterest income	2,701	2,713	6,397	6,480
Noninterest expense	10,863	10,415	21,604	20,687
Provision for income taxes	648	639	1,249	1,459
Net income	2,972	3,249	5,765	7,157
Assets	1,403,317	1,274,230	1,403,317	1,274,230	$ 1,352,135
Banking [Member]
Segment Information [Abstract]
Net interest income	11,415	11,070	22,058	22,254
Provision for (recovery of) credit losses	168	40	937	624
Noninterest income	2,615	2,618	5,563	5,618
Noninterest expense	10,190	9,784	20,208	19,380
Provision for income taxes	660	634	1,137	1,303
Net income	3,012	3,230	5,339	6,565
Assets	$ 1,388,878	$ 1,259,929	1,388,878	1,259,929
Banking [Member] | Revenues [Member] | Customer Concentration Risk [Member]
Segment Information [Abstract]
Concentration percentage	95.40%	94.40%
Consumer Finance [Member]
Segment Information [Abstract]
Net interest income	$ 548	$ 544	1,095	1,082
Provision for (recovery of) credit losses	13	(16)	(5)	(111)
Noninterest income	86	95	834	862
Noninterest expense	673	631	1,396	1,307
Provision for income taxes	(12)	5	112	156
Net income	(40)	19	426	592
Assets	$ 14,439	$ 14,301	$ 14,439	$ 14,301

LEASES, Balance Sheet Informati

LEASES, Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Balance Sheet Information Related to Leases [Abstract]
Operating lease right-of-use assets	$ 1,114	$ 1,205
Operating lease liabilities	$ 1,114	$ 1,205
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	22 months
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	17 years 2 months 12 days
Operating lease renewal term	15 years

LEASES, Components of Lease Cos

LEASES, Components of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Lease, Cost [Abstract]
Operating lease cost	$ 49	$ 55	$ 98	$ 106
Short-term lease expense	$ 2	$ 0	$ 9	$ 0

LEASES, Maturities of Lease Lia

LEASES, Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
LEASES [Abstract]
2024 (remaining)	$ 98
2025	195
2026	140
2027	109
2028	111
Thereafter	764
Total lease payments	1,417
Less: Imputed Interest	(303)
Total operating leases	$ 1,114	$ 1,205

LEASES, Other Information (Deta

LEASES, Other Information (Details)	Jun. 30, 2024	Dec. 31, 2023
Other Information [Abstract]
Weighted-average remaining lease term for operating leases	12 years 6 months	13 years
Weighted-average discount rate for operating leases	2.87%	2.91%

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
DEPOSITS [Abstract]
Noninterest-bearing deposits	$ 343,209	$ 322,222
Interest-bearing Deposits [Abstract]
NOW accounts	180,620	170,422
Savings and money market	269,781	255,369
Time deposits of $250,000 or less	299,393	301,323
Time deposits of more than $250,000	85,425	77,800
Total interest-bearing deposits	835,219	804,914
Total deposits	1,178,428	1,127,136
Brokered deposits	$ 48,373	$ 64,893