Ohio Valley Banc (OVBC) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
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	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and noninterest-bearing deposits with banks	$ 18,741	$ 14,252
Interest-bearing deposits with banks	63,463	113,874
Total cash and cash equivalents	82,204	128,126
Securities available for sale	271,187	162,258
Securities held to maturity, net of allowance for credit losses of $2 in 2024 and 2023	7,912	7,986
Restricted investments in bank stocks	5,007	5,037
Total loans	1,048,912	971,900
Less: Allowance for credit losses	(9,919)	(8,767)
Net loans	1,038,993	963,133
Premises and equipment, net	21,443	21,450
Premises and equipment held for sale, net	512	573
Accrued interest receivable	4,841	3,606
Goodwill	7,319	7,319
Other intangible assets, net	0	8
Bank owned life insurance and annuity assets	41,864	40,593
Operating lease right-of-use asset, net	1,068	1,205
Deferred tax assets	5,108	6,306
Other assets	6,565	4,535
Total assets	1,494,023	1,352,135
LIABILITIES
Noninterest-bearing deposits	315,961	322,222
Interest-bearing deposits	945,459	804,914
Total deposits	1,261,420	1,127,136
Other borrowed funds	40,888	44,593
Subordinated debentures	8,500	8,500
Operating lease liability	1,068	1,205
Allowance for credit losses on off-balance sheet commitments	566	692
Other liabilities	29,428	26,002
Total liabilities	1,341,870	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	120,214	114,871
Accumulated other comprehensive income (loss)	(7,194)	(11,428)
Treasury stock, at cost (2024 - 779,994 shares; 2023 - 697,321 shares)	(18,679)	(16,748)
Total shareholders' equity	152,153	144,007
Total liabilities and shareholders' equity	$ 1,494,023	$ 1,352,135

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest and dividend income:
Loans, including fees	$ 16,694	$ 14,299	$ 48,074	$ 39,868
Securities
Taxable	1,793	917	3,625	2,809
Tax exempt	33	40	101	123
Dividends	95	71	288	236
Interest-bearing deposits with banks	790	601	3,653	1,698
Other interest	0	4	0	9
Total interest and dividend income	19,405	15,932	55,741	44,743
Interest expense:
Deposits	6,245	4,058	18,246	8,981
Other borrowed funds	422	341	1,291	612
Subordinated debentures	157	157	470	438
Total interest expense	6,824	4,556	20,007	10,031
Net interest income	12,581	11,376	35,734	34,712
Provision for credit losses	920	888	1,852	1,401
Net interest income after provision for credit losses	11,661	10,488	33,882	33,311
Noninterest income:
Service charges on deposit accounts	810	714	2,266	1,978
Trust fees	99	79	304	247
Income from bank owned life insurance and annuity assets	237	219	688	637
Mortgage banking income	39	42	118	133
Electronic refund check / deposit fees	0	0	675	675
Debit / credit card interchange income	1,326	1,285	3,694	3,673
Tax preparation fees	7	3	640	667
Other	336	226	866	1,038
Total noninterest income	2,854	2,568	9,251	9,048
Noninterest expense:
Salaries and employee benefits	6,596	5,909	18,949	17,634
Occupancy	485	493	1,491	1,440
Furniture and equipment	327	351	987	979
Professional fees	510	430	1,503	1,296
Marketing expense	228	241	674	723
FDIC insurance	160	141	469	421
Data processing	820	737	2,415	2,183
Software	542	621	1,704	1,771
Foreclosed assets	(2)	6	(2)	15
Amortization of intangibles	1	5	8	18
Other	1,553	1,445	4,626	4,586
Total noninterest expense	11,220	10,379	32,824	31,066
Income before income taxes	3,295	2,677	10,309	11,293
Provision for income taxes	576	426	1,825	1,885
NET INCOME	$ 2,719	$ 2,251	$ 8,484	$ 9,408
Earnings per share (in dollars per share)	$ 0.58	$ 0.47	$ 1.79	$ 1.97

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
Net Income	$ 2,719	$ 2,251	$ 8,484	$ 9,408
Other comprehensive income (loss):
Change in unrealized gain (loss) on available for sale securities	6,047	(3,033)	5,432	(2,097)
Related tax (expense) benefit	(1,334)	636	(1,198)	440
Total other comprehensive income (loss), net of tax	4,713	(2,397)	4,234	(1,657)
Total comprehensive income (loss)	$ 7,432	$ (146)	$ 12,718	$ 7,751

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	9,408	0	0	9,408
Other comprehensive income (loss), net	0	0	0	(1,657)	0	(1,657)
Cash dividends	0	0	(3,820)	0	0	(3,820)
Common stock issued to ESOP	5	120	0	0	0	125
Shares acquired for treasury	0	0	0	0	(82)	(82)
Ending balance at Sep. 30, 2023	5,470	51,842	112,699	(16,470)	(16,748)	136,793
Beginning balance at Jun. 30, 2023	5,470	51,842	111,499	(14,073)	(16,666)	138,072
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	2,251	0	0	2,251
Other comprehensive income (loss), net	0	0	0	(2,397)	0	(2,397)
Cash dividends	0	0	(1,051)	0	0	(1,051)
Shares acquired for treasury	0	0	0	0	(82)	(82)
Ending balance at Sep. 30, 2023	5,470	51,842	112,699	(16,470)	(16,748)	136,793
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	8,484	0	0	8,484
Other comprehensive income (loss), net	0	0	0	4,234	0	4,234
Cash dividends	0	0	(3,141)	0	0	(3,141)
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 Sep. 30, 2024	5,491	52,321	120,214	(7,194)	(18,679)	152,153
Beginning balance at Jun. 30, 2024	5,491	52,321	118,531	(11,907)	(18,679)	145,757
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	2,719	0	0	2,719
Other comprehensive income (loss), net	0	0	0	4,713	0	4,713
Cash dividends	0	0	(1,036)	0	0	(1,036)
Ending balance at Sep. 30, 2024	$ 5,491	$ 52,321	$ 120,214	$ (7,194)	$ (18,679)	$ 152,153

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED) [Abstract]
Cash dividends, per share (in dollars per share)	$ 0.22	$ 0.22	$ 0.66	$ 0.8
Common stock issued to ESOP, shares (in shares)			20,542	4,746
Shares acquired for treasury (in shares)		3,388	82,673	3,388

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) [Abstract]
Net cash provided by operating activities:	$ 10,707	$ 14,147
Investing activities:
Proceeds from maturities and paydowns of securities available for sale	25,533	16,090
Purchases of securities available for sale	(128,277)	0
Proceeds from calls and maturities of securities held to maturity	61	262
Purchases of securities held to maturity	0	(586)
Proceeds from maturities of certificates of deposit in financial institutions	0	2,100
Purchases of certificates of deposit in financial institutions	0	(245)
Purchases of restricted investments in bank stocks	(80)	(969)
Redemptions of restricted investments in bank stocks	110	1,860
Net change in loans	(77,700)	(76,950)
Purchases of premises and equipment	(1,200)	(1,984)
Reimbursement of building grant	0	(100)
Purchase of bank owned life insurance and annuity assets	(772)	(250)
Withdrawals from bank owned life insurance and annuity asset	189	36
Net cash (used in) investing activities	(182,136)	(60,736)
Financing activities:
Change in deposits	134,284	67,885
Cash dividends	(3,141)	(3,820)
Purchases of treasury stock	(1,931)	(82)
Proceeds from Federal Home Loan Bank borrowings	0	30,000
Repayment of Federal Home Loan Bank borrowings	(3,772)	(2,212)
Change in other short-term borrowings	67	18
Net cash provided by financing activities	125,507	91,789
Change in cash and cash equivalents	(45,922)	45,200
Cash and cash equivalents at beginning of period	128,126	45,990
Cash and cash equivalents at end of period	82,204	91,190
Supplemental disclosure:
Cash paid for interest	18,205	5,762
Cash paid for income taxes	2,600	2,300
Operating lease liability arising from obtaining right-of-use asset	$ 0	$ 187

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 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 September 30, 2024, and its results of operations and cash flows for the periods presented. The results of operations for the three and nine months ended September 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 , . -09, 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 $1,135 at September 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 September 30, 2024 and at 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 nine months ended September 30, 2024, compared to a $ recovery of provision expense during the three and nine months ended September 30, 2023. LOANS: Interest income is discontinued and the loan moved to nonaccrual status when full loan repayment is in doubt, typically when the loan payments are past due 90 days or over unless the loan is well-secured or in process of collection. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with the full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. As of September 30, 2024 and December 31, 2023, there were no loans held for sale by the Bank. ACL – LOANS: The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers historical loss experience, current conditions and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the ACL using the following methods: Portfolio Segment Measurement Method Loss Driver Residential real estate Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial real estate: Owner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Nonowner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Construction Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial and industrial Cumulative Undiscounted Expected Loss National Unemployment, National GDP Consumer: Automobile Cumulative Undiscounted Expected Loss National Unemployment Home equity Cumulative Undiscounted Expected Loss National Unemployment Other Cumulative Undiscounted Expected Loss, Remaining Life Method National Unemployment Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. In defining historical loss rates and the prepayment rates and curtailment rates used to determine the expected life of loans, the use of regional and national peer data was used. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Our reasonable and supportable forecast adjustment is based on the national unemployment rate and the national gross domestic product forecast for the first year. For periods beyond our reasonable and supportable forecast, we revert to historical loss rates utilizing a straight-line method over a two-year reversion period. The qualitative adjustments for current conditions are based upon changes in lending policies and practices, experience and ability of lending staff, quality of the Company’s loan review system, value of underlying collateral, the volume and severity of past due loans, the value of underlying collateral for collateral dependent loans, the existence of and changes in concentrations and other external factors. Each factor is assigned a value to reflect improving, stable, or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower, or the extension of renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. The Company has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not also included in the collective evaluation. We evaluate all loans that meet the following criteria: 1) when it is determined that foreclosure is probable; 2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral; 3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Specific reserves are established based on the following three acceptable methods for measuring the ACL: 1) the present value of expected future cash flows discounted at the loan’s original effective interest rate; 2) the loan’s observable market price; or 3) the fair value of the collateral when the loan is collateral dependent. Our individual loan evaluations consist primarily of the fair value of collateral method because most of our loans are collateral dependent. Collateral values are discounted to consider disposition costs when appropriate. A specific reserve is established or a charge-off is taken if the fair value of the loan is less than the loan balance. At September 30, 2024, there was $9,919 in the ACL related to loans, compared to $8,767 at December 31, 2023. This resulted in corresponding provision expense of $983 and $1,978 during the three and nine months ended September 30, 2024, compared to $812 and $1,391 in provision expense during the three and nine months ended September 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	9 Months Ended
	Sep. 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 NOTE 2 – FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued) Other Real Estate Owned ("OREO"): Appraisals for both individually evaluated collateral dependent loans and OREO 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 September 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 $ 168,842 $ — $ — U.S. Government sponsored entity securities — 5,967 — Agency mortgage-backed securities, residential — 96,378 — Interest rate swap derivatives — 865 — Liabilities: Interest rate swap derivatives — (865 ) — 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 ) — NOTE 2 – FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued) Assets and Liabilities Measured on a Nonrecurring Basis There were no assets or liabilities measured at fair value on a nonrecurring basis at December 31, 2023. Assets or liabilities measured at fair value on a nonrecurring basis at September 30, 2024 are summarized below: Fair Value Measurements at September 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: Individually evaluated collateral dependent loans: Commercial and industrial $ — $ — $ 550 At September 30, 2024, the recorded investment of individually evaluated collateral dependent loans measured for impairment using the fair value of collateral totaled $977, with a corresponding valuation allowance of $427, resulting in an increase of $427 in provision expense during the three and nine months ended September 30, 2024, with no corresponding charge-offs recognized. This is compared to no impact to provision expense during the three and nine months ended September 30, 2023. There was no OREO measured at fair value less costs to sell at September 30, 2024 and December 31, 2023. Furthermore, there were no corresponding write downs during the three and nine months ended September 30, 2024 and 2023, respectively. There was no quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2023. The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at September 30, 2024: September 30, 2024 Fair Value Valuation Technique(s) Unobservable Input(s) Range Weighted Average Individually evaluated collateral dependent loans: 1 1 Commercial and industrial $ 550 Sales approach Adjustment to comparables and equipment comparables 4.8% to 13.1% 9.5 % The carrying amounts and estimated fair values of financial instruments at September 30, 2024 and December 31, 2023 are as follows: Carrying Fair Value Measurements at September 30, 2024 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 82,204 $ 82,204 $ — $ — $ 82,204 Securities available for sale 271,187 168,842 102,345 — 271,187 Securities held to maturity 7,912 — 4,354 3,038 7,392 Loans, net 1,038,993 — — 1,022,584 1,022,584 Interest rate swap derivatives 865 — 865 — 865 Accrued interest receivable 4,841 — 1,298 3,543 4,841 Financial liabilities: Deposits 1,261,420 870,838 391,511 — 1,262,349 Other borrowed funds 40,888 — 40,460 — 40,460 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 865 — 865 — 865 Accrued interest payable 8,399 1 8,398 — 8,399 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	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30 , 2024 U.S. Government securities $ 168,753 $ 1,103 $ (1,014 ) $ 168,842 U.S. Government sponsored entity securities 6,406 — (439 ) 5,967 Agency mortgage-backed securities, residential 105,257 1 (8,880 ) 96,378 Total securities $ 280,416 $ 1,104 $ (10,333 ) $ 271,187 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 September 30 , 2024 Obligations of states and political subdivisions $ 7,913 $ 5 $ (527 ) $ 7,391 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,914 $ 5 $ (527 ) $ 7,392 $ (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 September 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 $ 89,254 $ 89,429 $ 1,175 $ 1,179 Due in over one to five years 85,905 85,380 3,343 3,207 Due in over five to ten years — — 1,269 1,085 Due after ten years — — 2,126 1,920 Agency mortgage-backed securities, residential 105,257 96,378 1 1 Total debt securities $ 280,416 $ 271,187 $ 7,914 $ 7,392 There were no sales of securities during the three and nine months ended September 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 September 30, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position: September 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 $ — $ — $ 31,787 $ (1,014 ) $ 31,787 $ (1,014 ) U.S. Government sponsored entity securities — — 5,967 (439 ) 5,967 (439 ) Agency mortgage-backed securities, residential — — 96,337 (8,880 ) 96,337 (8,880 ) Total available for sale $ — $ — $ 134,091 $ (10,333 ) $ 134,091 $ (10,333 ) 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 Nine months ended September 30, 2024 Nine months ended September 30, 2023 Allowance for credit losses: Beginning balance $ 2 $ 3 Provision for (recovery of) credit loss expense — (1 ) Allowance for credit losses ending balance $ 2 $ 2 The Company’s HTM securities primarily consist of obligations of states and political subdivisions. The ACL on HTM securities is estimated at each measurement date on a collective basis by major security type. Risk factors such as issuer bond ratings, historical loss rates, financial condition of issuer, and timely principal and interest payments of issuer were evaluated to determine if a credit reserve was required within the portfolio. At September 30, 2024, there were no past due principal and interest payments related to HTM securities. During the third quarter of 2024, the cumulative loss rate remained at 0.02%, resulting in no change to provision expense during the three and nine months ended September 30, 2024. During the third quarter of 2023, the cumulative loss rate decreased from 0.03% to 0.02%, resulting in a $1 recovery of provision expense during the three and nine months ended September 30, 2023.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	NOTE 4 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans are comprised of the following: September 30, 2024 December 31, 2023 Residential real estate $ 359,309 $ 319,504 Commercial real estate: Owner-occupied 85,413 82,356 Nonowner-occupied 202,390 178,201 Construction 77,694 62,337 Commercial and industrial 161,790 157,298 Consumer: Automobile 53,923 61,461 Home equity 41,492 35,893 Other 66,901 74,850 1,048,912 971,900 Less: Allowance for credit losses (9,919 ) (8,767 ) Loans, net $ 1,038,993 $ 963,133 At and at , net deferred loan origination costs 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 September 30, 2024 and December 31, 2023: September 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 $ 35 $ — $ 1,365 $ 1,365 Commercial real estate: Owner-occupied — 681 306 987 Nonowner-occupied — — 221 221 Construction — — 2 2 Commercial and industrial — — 1,180 1,180 Consumer: Automobile 54 — 264 264 Home equity — 26 298 324 Other 37 — 187 187 Total $ 126 $ 707 $ 3,823 $ 4,530 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 $50 and $69 of interest income in nonaccrual loans during the three and nine months ended September 30, 2024, respectively. The following table presents the aging of the recorded investment of past due loans by class of loans as of September 30, 2024 and December 31, 2023: September 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 $ 2,241 $ 478 $ 341 $ 3,060 $ 356,249 $ 359,309 Commercial real estate: Owner-occupied 870 — 987 1,857 83,556 85,413 Nonowner-occupied 529 — — 529 201,861 202,390 Construction - — — - 77,694 77,694 Commercial and industrial 706 548 1,121 2,375 159,415 161,790 Consumer: Automobile 763 202 245 1,210 52,713 53,923 Home equity 902 128 57 1,087 40,405 41,492 Other 490 249 188 927 65,974 66,901 Total $ 6,501 $ 1,605 $ 2,939 $ 11,045 $ 1,037,867 $ 1,048,912 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 September 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 September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 10,816 $ 17,302 $ 7,740 $ 10,238 $ 4,899 $ 16,744 $ 551 $ 68,290 Special Mention — — — 13,072 — 1,996 399 15,467 Substandard 170 — — — 136 850 500 1,656 Doubtful — — — — — — — — Total $ 10,986 $ 17,302 $ 7,740 $ 23,310 $ 5,035 $ 19,590 $ 1,450 $ 85,413 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 27,577 $ 10,801 $ 31,456 $ 31,131 $ 19,588 $ 67,057 $ 6,120 $ 193,730 Special Mention — 2,331 111 747 — 997 — 4,186 Substandard 221 — 894 — 3,359 — — 4,474 Doubtful — — — — — — — — Total $ 27,798 $ 13,132 $ 32,461 $ 31,878 $ 22,947 $ 68,054 $ 6,120 $ 202,390 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 8,995 $ 35,278 $ 28,070 $ 1,150 $ 272 $ 2,785 $ 281 $ 76,831 Special Mention — 643 — — — 43 — 686 Substandard — — — — — 177 — 177 Doubtful — — — — — — — — Total $ 8,995 $ 35,921 $ 28,070 $ 1,150 $ 272 $ 3,005 $ 281 $ 77,694 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and Industrial: Risk Rating Pass $ 6,455 $ 8,574 $ 27,257 $ 26,454 $ 29,041 $ 26,349 $ 23,751 $ 147,881 Special Mention — 135 69 378 205 185 4,683 5,655 Substandard 1,417 168 — — 1,243 194 5,232 8,254 Doubtful — — — — — — — — Total $ 7,872 $ 8,877 $ 27,326 $ 26,832 $ 30,489 $ 26,728 $ 33,666 $ 161,790 Current Period gross charge-offs $ 219 $ — $ — $ 1 $ — $ — $ 1 $ 221 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 September 30, 2024 and December 31, 2023: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 38,250 $ 55,548 $ 41,220 $ 47,006 $ 40,320 $ 101,740 $ 33,825 $ 357,909 Nonperforming — 119 204 84 — 993 — 1,400 Total $ 38,250 $ 55,667 $ 41,424 $ 47,090 $ 40,320 $ 102,733 $ 33,825 $ 359,309 Current Period gross charge-offs $ — $ — $ 10 $ — $ — $ 27 $ — $ 37 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Automobile Payment Performance Performing $ 12,055 $ 20,652 $ 14,209 $ 4,440 $ 1,628 $ 621 $ — $ 53,605 Nonperforming 102 121 72 19 — 4 — 318 Total $ 12,157 $ 20,773 $ 14,281 $ 4,459 $ 1,628 $ 625 $ — $ 53,923 Current Period gross charge-offs $ 37 $ 258 $ 184 $ 29 $ 22 $ 3 $ — $ 533 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Home Equity Payment Performance Performing $ — $ — $ — $ — $ — $ 110 $ 41,058 $ 41,168 Nonperforming — — — — — — 324 324 Total $ — $ — $ — $ — $ — $ 110 $ 41,382 $ 41,492 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Other Payment Performance Performing $ 10,821 $ 20,327 $ 9,892 $ 7,725 $ 2,837 $ 1,119 $ 13,956 $ 66,677 Nonperforming 1 78 69 33 26 17 — 224 Total $ 10,822 $ 20,405 $ 9,961 $ 7,758 $ 2,863 $ 1,136 $ 13,956 $ 66,901 Current Period gross charge-offs $ 307 $ 131 $ 109 $ 86 $ 50 $ 2 $ 396 $ 1,081 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 4.05% of total loans were unsecured at September 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 nine months ended September 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 September 30, 2024 and 2023: September 30 , 2024 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,350 $ 3,491 $ 1,393 $ 2,197 $ 9,431 Provision for credit losses (98 ) 133 620 328 983 Loans charged-off - — (112 ) (611 ) (723 ) Recoveries 10 9 10 199 228 Total ending allowance balance $ 2,262 $ 3,633 $ 1,911 $ 2,113 $ 9,919 September 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 Provision for credit losses (44 ) 238 68 550 812 Loans charged-off (32 ) — — (453 ) (485 ) Recoveries 25 73 7 170 275 Total ending allowance balance $ 2,056 $ 2,563 $ 1,190 $ 2,364 $ 8,173 The following table presents the activity in the ACL by portfolio segment for the nine months ended September 30, 2024 and 2023: September 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 25 553 376 1,024 1,978 Loans charged-off (37 ) — (221 ) (1,614 ) (1,872 ) Recoveries 61 33 481 471 1,046 Total ending allowance balance $ 2,262 $ 3,633 $ 1,911 $ 2,113 $ 9,919 September 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 84 394 (87 ) 1,000 1,391 Loans charged-off (103 ) (132 ) (29 ) (1,094 ) (1,358 ) Recoveries 49 101 129 430 709 Total ending allowance balance $ 2,056 $ 2,563 $ 1,190 $ 2,364 $ 8,173 The following table presents the amortized cost basis of collateral dependent loans by class of loans as of September 30, 2024 and December 31, 2023: Collateral Type September 30, 2024 Real Estate Business Assets Total Residential real estate $ 143 $ — $ 143 Commercial real estate: Owner-occupied 710 141 851 Non-owner-occupied 1,326 — 1,326 Commercial and Industrial — 5,053 5,053 Consumer: Automobile — 36 36 Home equity 26 — 26 Total collateral dependent loans $ 2,205 $ 5,230 $ 7,435 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 evaluated collateral dependent loans. The Company transfers loans to OREO, 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 September 30, 2024, the Company had $60 in OREO 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 $346 and $348 as of September 30, 2024 and December 31, 2023, respectively.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	9 Months Ended
	Sep. 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 September 30, 2024, the contract amounts of these instruments totaled approximately $198,814, 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 September 30, 2024, the estimated ACL related to off-balance sheet commitments was $566, which included $63 and $126 in recoveries to provision during the three and nine months ended September 30, 2024, respectively. This is compared to $77 and $11 in provision during the three and nine months ended September 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	9 Months Ended
	Sep. 30, 2024
OTHER BORROWED FUNDS [Abstract]
OTHER BORROWED FUNDS	NOTE 6 – OTHER BORROWED FUNDS Other borrowed funds at September 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 September 30 2024 $ 38,428 $ 2,460 $ 40,888 December 31, 2023 $ 42,199 $ 2,394 $ 44,593 Pursuant to collateral agreements with the FHLB, advances are secured by $351,419 in qualifying mortgage loans, $35,441 in commercial loans and $2,866 in FHLB stock at September 30, 2024. Fixed-rate FHLB advances of $38,428 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 September 30, 2024 and 3.50% at December 31, 2023. There were no variable-rate FHLB borrowings at September 30, 2024. At September 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 September 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 $178,770 at September 30, 2024. Of this maximum borrowing capacity, the Company had $72,342 available to use as additional borrowings, of which $72,342 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 September 15, 2025, and have fixed rates ranging from 3.25% to 5.25% and a year-to-date weighted average cost of 2.75% at September 30, 2024, as compared to 3.79% at December 31, 2023. At September 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 $68,000 at September 30, 2024 and $52,350 at December 31, 2023. Scheduled principal payments as of September 30, 2024: FHLB Borrowings Promissory Notes Totals 2024 $ 1,641 $ 781 $ 2,422 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 $ 38,428 $ 2,460 $ 40,888

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 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 96.0% and 95.1% of total consolidated revenues for the quarters end September 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 September 30, 2024 Banking Consumer Finance Total Company Net interest income $ 12,017 $ 564 $ 12,581 Provision for credit losses 847 73 920 Noninterest income 2,806 48 2,854 Noninterest expense 10,587 633 11,220 Provision for income taxes 596 (20 ) 576 Net income 2,793 (74 ) 2,719 Assets 1,479,681 14,342 1,494,023 Three Months Ended September 30, 2023 Banking Consumer Finance Total Company Net interest income $ 10,816 $ 560 $ 11,376 Provision for credit losses 727 161 888 Noninterest income 2,526 42 2,568 Noninterest expense 9,793 586 10,379 Provision for income taxes 456 (30 ) 426 Net income 2,366 (115 ) 2,251 Assets 1,299,554 14,398 1,313,952 Nine Months Ended September 30, 2024 Banking Consumer Finance Total Company Net interest income $ 34,075 $ 1,659 $ 35,734 Provision for credit losses 1,784 68 1,852 Noninterest income 8,369 882 9,251 Noninterest expense 30,795 2,029 32,824 Provision for income taxes 1,733 92 1,825 Net income 8,132 352 8,484 Assets 1,479,681 14,342 1,494,023 Nine Months Ended September 30, 2023 Banking Consumer Finance Total Company Net interest income $ 33,070 $ 1,642 $ 34,712 Provision for credit losses 1,351 50 1,401 Noninterest income 8,144 904 9,048 Noninterest expense 29,173 1,893 31,066 Provision for income taxes 1,759 126 1,885 Net income 8,931 477 9,408 Assets 1,299,554 14,398 1,313,952

LEASES

LEASES	9 Months Ended
	Sep. 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 19 months to 16.9 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 September 30, 2024 As of December 31, 2023 Operating leases: Operating lease right-of-use assets $ 1,068 $ 1,205 Operating lease liabilities 1,068 1,205 The components of lease cost are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost $ 49 $ 49 $ 147 $ 155 Short-term lease expense — 7 9 7 Future undiscounted lease payments for operating leases with initial terms of one year or more as of September 30, 2024 are as follows: Operating Leases 2024 $ 48 2025 195 2026 140 2027 109 2028 111 Thereafter 764 Total lease payments 1,367 Less: Imputed Interest (299 ) Total operating leases $ 1,068 Other information is as follows: As of September 30, 2024 As of December 31, 2023 Weighted-average remaining lease term for operating leases 12.3 years 13.0 years Weighted-average discount rate for operating leases 2.86 % 2.91 %

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2024
DEPOSITS [Abstract]
DEPOSITS	NOTE 10 – DEPOSITS Deposits are comprised of the following: September 30, 2024 December 31, 2023 Noninterest-bearing deposits $ 315,961 $ 322,222 Interest-bearing deposits: NOW accounts 290,616 170,422 Savings and money market 264,261 255,369 Time deposits of $250 or less 308,799 301,323 Time deposits of more than $250 81,783 77,800 Total interest-bearing deposits 945,459 804,914 Total deposits $ 1,261,420 $ 1,127,136 Brokered deposits, included in time deposits, were $48,382 and $64,893 at September 30, 2024 and December 31, 2023, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS During the third quarter of 2024, the Company established a voluntary early retirement program for select employees meeting certain criteria. Based on the number of employees that had accepted the severance package as of September 30, 2024, the Company incurred an expense of $295. Subsequent to quarter end, additional employees have accepted the offer, and the Company anticipates recording additional severance expense of $3,043 during the fourth quarter of 2024. While this expense represents a significant cost to the Company in 2024, the early retirement program is expected to reduce salary and employee benefit expense on a go forward basis.

INSIDER TRADING ARRANGEMENTS

INSIDER TRADING ARRANGEMENTS	3 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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 September 30, 2024, and its results of operations and cash flows for the periods presented. The results of operations for the three and nine months ended September 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 , . -09, 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 $1,135 at September 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 September 30, 2024 and at 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 nine months ended September 30, 2024, compared to a $ recovery of provision expense during the three and nine months ended September 30, 2023.
LOANS	LOANS: Interest income is discontinued and the loan moved to nonaccrual status when full loan repayment is in doubt, typically when the loan payments are past due 90 days or over unless the loan is well-secured or in process of collection. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with the full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. As of September 30, 2024 and December 31, 2023, there were no loans held for sale by the Bank.
ACL - LOANS	ACL – LOANS: The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers historical loss experience, current conditions and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the ACL using the following methods: Portfolio Segment Measurement Method Loss Driver Residential real estate Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial real estate: Owner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Nonowner-occupied Cumulative Undiscounted Expected Loss National Unemployment, National GDP Construction Cumulative Undiscounted Expected Loss National Unemployment, National GDP Commercial and industrial Cumulative Undiscounted Expected Loss National Unemployment, National GDP Consumer: Automobile Cumulative Undiscounted Expected Loss National Unemployment Home equity Cumulative Undiscounted Expected Loss National Unemployment Other Cumulative Undiscounted Expected Loss, Remaining Life Method National Unemployment Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. In defining historical loss rates and the prepayment rates and curtailment rates used to determine the expected life of loans, the use of regional and national peer data was used. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Our reasonable and supportable forecast adjustment is based on the national unemployment rate and the national gross domestic product forecast for the first year. For periods beyond our reasonable and supportable forecast, we revert to historical loss rates utilizing a straight-line method over a two-year reversion period. The qualitative adjustments for current conditions are based upon changes in lending policies and practices, experience and ability of lending staff, quality of the Company’s loan review system, value of underlying collateral, the volume and severity of past due loans, the value of underlying collateral for collateral dependent loans, the existence of and changes in concentrations and other external factors. Each factor is assigned a value to reflect improving, stable, or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower, or the extension of renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. The Company has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not also included in the collective evaluation. We evaluate all loans that meet the following criteria: 1) when it is determined that foreclosure is probable; 2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral; 3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Specific reserves are established based on the following three acceptable methods for measuring the ACL: 1) the present value of expected future cash flows discounted at the loan’s original effective interest rate; 2) the loan’s observable market price; or 3) the fair value of the collateral when the loan is collateral dependent. Our individual loan evaluations consist primarily of the fair value of collateral method because most of our loans are collateral dependent. Collateral values are discounted to consider disposition costs when appropriate. A specific reserve is established or a charge-off is taken if the fair value of the loan is less than the loan balance. At September 30, 2024, there was $9,919 in the ACL related to loans, compared to $8,767 at December 31, 2023. This resulted in corresponding provision expense of $983 and $1,978 during the three and nine months ended September 30, 2024, compared to $812 and $1,391 in provision expense during the three and nine months ended September 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)	9 Months Ended
	Sep. 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 September 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 $ 168,842 $ — $ — U.S. Government sponsored entity securities — 5,967 — Agency mortgage-backed securities, residential — 96,378 — Interest rate swap derivatives — 865 — Liabilities: Interest rate swap derivatives — (865 ) — 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 Nonrecurring Basis	There were no assets or liabilities measured at fair value on a nonrecurring basis at December 31, 2023. Assets or liabilities measured at fair value on a nonrecurring basis at September 30, 2024 are summarized below: Fair Value Measurements at September 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: Individually evaluated collateral dependent loans: Commercial and industrial $ — $ — $ 550
Quantitative Information about Level 3 Inputs	There was no quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2023. The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at September 30, 2024: September 30, 2024 Fair Value Valuation Technique(s) Unobservable Input(s) Range Weighted Average Individually evaluated collateral dependent loans: 1 1 Commercial and industrial $ 550 Sales approach Adjustment to comparables and equipment comparables 4.8% to 13.1% 9.5 %
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments at September 30, 2024 and December 31, 2023 are as follows: Carrying Fair Value Measurements at September 30, 2024 Using Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 82,204 $ 82,204 $ — $ — $ 82,204 Securities available for sale 271,187 168,842 102,345 — 271,187 Securities held to maturity 7,912 — 4,354 3,038 7,392 Loans, net 1,038,993 — — 1,022,584 1,022,584 Interest rate swap derivatives 865 — 865 — 865 Accrued interest receivable 4,841 — 1,298 3,543 4,841 Financial liabilities: Deposits 1,261,420 870,838 391,511 — 1,262,349 Other borrowed funds 40,888 — 40,460 — 40,460 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 865 — 865 — 865 Accrued interest payable 8,399 1 8,398 — 8,399 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)	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses: Securities Available for Sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30 , 2024 U.S. Government securities $ 168,753 $ 1,103 $ (1,014 ) $ 168,842 U.S. Government sponsored entity securities 6,406 — (439 ) 5,967 Agency mortgage-backed securities, residential 105,257 1 (8,880 ) 96,378 Total securities $ 280,416 $ 1,104 $ (10,333 ) $ 271,187 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 September 30 , 2024 Obligations of states and political subdivisions $ 7,913 $ 5 $ (527 ) $ 7,391 $ (2 ) Agency mortgage-backed securities, residential 1 — — 1 — Total securities $ 7,914 $ 5 $ (527 ) $ 7,392 $ (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 September 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 $ 89,254 $ 89,429 $ 1,175 $ 1,179 Due in over one to five years 85,905 85,380 3,343 3,207 Due in over five to ten years — — 1,269 1,085 Due after ten years — — 2,126 1,920 Agency mortgage-backed securities, residential 105,257 96,378 1 1 Total debt securities $ 280,416 $ 271,187 $ 7,914 $ 7,392
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 September 30, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position: September 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 $ — $ — $ 31,787 $ (1,014 ) $ 31,787 $ (1,014 ) U.S. Government sponsored entity securities — — 5,967 (439 ) 5,967 (439 ) Agency mortgage-backed securities, residential — — 96,337 (8,880 ) 96,337 (8,880 ) Total available for sale $ — $ — $ 134,091 $ (10,333 ) $ 134,091 $ (10,333 ) 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 Nine months ended September 30, 2024 Nine months ended September 30, 2023 Allowance for credit losses: Beginning balance $ 2 $ 3 Provision for (recovery of) credit loss expense — (1 ) Allowance for credit losses ending balance $ 2 $ 2

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]
Portfolio Loans	Loans are comprised of the following: September 30, 2024 December 31, 2023 Residential real estate $ 359,309 $ 319,504 Commercial real estate: Owner-occupied 85,413 82,356 Nonowner-occupied 202,390 178,201 Construction 77,694 62,337 Commercial and industrial 161,790 157,298 Consumer: Automobile 53,923 61,461 Home equity 41,492 35,893 Other 66,901 74,850 1,048,912 971,900 Less: Allowance for credit losses (9,919 ) (8,767 ) Loans, net $ 1,038,993 $ 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 September 30, 2024 and December 31, 2023: September 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 $ 35 $ — $ 1,365 $ 1,365 Commercial real estate: Owner-occupied — 681 306 987 Nonowner-occupied — — 221 221 Construction — — 2 2 Commercial and industrial — — 1,180 1,180 Consumer: Automobile 54 — 264 264 Home equity — 26 298 324 Other 37 — 187 187 Total $ 126 $ 707 $ 3,823 $ 4,530 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 September 30, 2024 and December 31, 2023: September 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 $ 2,241 $ 478 $ 341 $ 3,060 $ 356,249 $ 359,309 Commercial real estate: Owner-occupied 870 — 987 1,857 83,556 85,413 Nonowner-occupied 529 — — 529 201,861 202,390 Construction - — — - 77,694 77,694 Commercial and industrial 706 548 1,121 2,375 159,415 161,790 Consumer: Automobile 763 202 245 1,210 52,713 53,923 Home equity 902 128 57 1,087 40,405 41,492 Other 490 249 188 927 65,974 66,901 Total $ 6,501 $ 1,605 $ 2,939 $ 11,045 $ 1,037,867 $ 1,048,912 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 September 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 September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Owner-occupied Risk Rating Pass $ 10,816 $ 17,302 $ 7,740 $ 10,238 $ 4,899 $ 16,744 $ 551 $ 68,290 Special Mention — — — 13,072 — 1,996 399 15,467 Substandard 170 — — — 136 850 500 1,656 Doubtful — — — — — — — — Total $ 10,986 $ 17,302 $ 7,740 $ 23,310 $ 5,035 $ 19,590 $ 1,450 $ 85,413 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Nonowner-occupied Risk Rating Pass $ 27,577 $ 10,801 $ 31,456 $ 31,131 $ 19,588 $ 67,057 $ 6,120 $ 193,730 Special Mention — 2,331 111 747 — 997 — 4,186 Substandard 221 — 894 — 3,359 — — 4,474 Doubtful — — — — — — — — Total $ 27,798 $ 13,132 $ 32,461 $ 31,878 $ 22,947 $ 68,054 $ 6,120 $ 202,390 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial real estate: Construction Risk Rating Pass $ 8,995 $ 35,278 $ 28,070 $ 1,150 $ 272 $ 2,785 $ 281 $ 76,831 Special Mention — 643 — — — 43 — 686 Substandard — — — — — 177 — 177 Doubtful — — — — — — — — Total $ 8,995 $ 35,921 $ 28,070 $ 1,150 $ 272 $ 3,005 $ 281 $ 77,694 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and Industrial: Risk Rating Pass $ 6,455 $ 8,574 $ 27,257 $ 26,454 $ 29,041 $ 26,349 $ 23,751 $ 147,881 Special Mention — 135 69 378 205 185 4,683 5,655 Substandard 1,417 168 — — 1,243 194 5,232 8,254 Doubtful — — — — — — — — Total $ 7,872 $ 8,877 $ 27,326 $ 26,832 $ 30,489 $ 26,728 $ 33,666 $ 161,790 Current Period gross charge-offs $ 219 $ — $ — $ 1 $ — $ — $ 1 $ 221 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 September 30, 2024 and December 31, 2023: Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Residential Real Estate: Payment Performance Performing $ 38,250 $ 55,548 $ 41,220 $ 47,006 $ 40,320 $ 101,740 $ 33,825 $ 357,909 Nonperforming — 119 204 84 — 993 — 1,400 Total $ 38,250 $ 55,667 $ 41,424 $ 47,090 $ 40,320 $ 102,733 $ 33,825 $ 359,309 Current Period gross charge-offs $ — $ — $ 10 $ — $ — $ 27 $ — $ 37 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Automobile Payment Performance Performing $ 12,055 $ 20,652 $ 14,209 $ 4,440 $ 1,628 $ 621 $ — $ 53,605 Nonperforming 102 121 72 19 — 4 — 318 Total $ 12,157 $ 20,773 $ 14,281 $ 4,459 $ 1,628 $ 625 $ — $ 53,923 Current Period gross charge-offs $ 37 $ 258 $ 184 $ 29 $ 22 $ 3 $ — $ 533 Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Home Equity Payment Performance Performing $ — $ — $ — $ — $ — $ 110 $ 41,058 $ 41,168 Nonperforming — — — — — — 324 324 Total $ — $ — $ — $ — $ — $ 110 $ 41,382 $ 41,492 Current Period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Revolving Loans Term Loans Amortized Cost Basis by Origination Year Amortized September 30 , 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Consumer: Other Payment Performance Performing $ 10,821 $ 20,327 $ 9,892 $ 7,725 $ 2,837 $ 1,119 $ 13,956 $ 66,677 Nonperforming 1 78 69 33 26 17 — 224 Total $ 10,822 $ 20,405 $ 9,961 $ 7,758 $ 2,863 $ 1,136 $ 13,956 $ 66,901 Current Period gross charge-offs $ 307 $ 131 $ 109 $ 86 $ 50 $ 2 $ 396 $ 1,081 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 September 30, 2024 and 2023: September 30 , 2024 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,350 $ 3,491 $ 1,393 $ 2,197 $ 9,431 Provision for credit losses (98 ) 133 620 328 983 Loans charged-off - — (112 ) (611 ) (723 ) Recoveries 10 9 10 199 228 Total ending allowance balance $ 2,262 $ 3,633 $ 1,911 $ 2,113 $ 9,919 September 30 , 2023 Residential Real Estate Commercial Real Estate Commercial and Industrial Consumer Total Allowance for credit losses: Beginning balance $ 2,107 $ 2,252 $ 1,115 $ 2,097 $ 7,571 Provision for credit losses (44 ) 238 68 550 812 Loans charged-off (32 ) — — (453 ) (485 ) Recoveries 25 73 7 170 275 Total ending allowance balance $ 2,056 $ 2,563 $ 1,190 $ 2,364 $ 8,173 The following table presents the activity in the ACL by portfolio segment for the nine months ended September 30, 2024 and 2023: September 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 25 553 376 1,024 1,978 Loans charged-off (37 ) — (221 ) (1,614 ) (1,872 ) Recoveries 61 33 481 471 1,046 Total ending allowance balance $ 2,262 $ 3,633 $ 1,911 $ 2,113 $ 9,919 September 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 84 394 (87 ) 1,000 1,391 Loans charged-off (103 ) (132 ) (29 ) (1,094 ) (1,358 ) Recoveries 49 101 129 430 709 Total ending allowance balance $ 2,056 $ 2,563 $ 1,190 $ 2,364 $ 8,173
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 September 30, 2024 and December 31, 2023: Collateral Type September 30, 2024 Real Estate Business Assets Total Residential real estate $ 143 $ — $ 143 Commercial real estate: Owner-occupied 710 141 851 Non-owner-occupied 1,326 — 1,326 Commercial and Industrial — 5,053 5,053 Consumer: Automobile — 36 36 Home equity 26 — 26 Total collateral dependent loans $ 2,205 $ 5,230 $ 7,435 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)	9 Months Ended
	Sep. 30, 2024
OTHER BORROWED FUNDS [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank	Other borrowed funds at September 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 September 30 2024 $ 38,428 $ 2,460 $ 40,888 December 31, 2023 $ 42,199 $ 2,394 $ 44,593
Schedule of Maturities of Long-term Debt	Scheduled principal payments as of September 30, 2024: FHLB Borrowings Promissory Notes Totals 2024 $ 1,641 $ 781 $ 2,422 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 $ 38,428 $ 2,460 $ 40,888

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2024
SEGMENT INFORMATION [Abstract]
Segment Information	Information for the Company’s reportable segments is as follows: Three Months Ended September 30, 2024 Banking Consumer Finance Total Company Net interest income $ 12,017 $ 564 $ 12,581 Provision for credit losses 847 73 920 Noninterest income 2,806 48 2,854 Noninterest expense 10,587 633 11,220 Provision for income taxes 596 (20 ) 576 Net income 2,793 (74 ) 2,719 Assets 1,479,681 14,342 1,494,023 Three Months Ended September 30, 2023 Banking Consumer Finance Total Company Net interest income $ 10,816 $ 560 $ 11,376 Provision for credit losses 727 161 888 Noninterest income 2,526 42 2,568 Noninterest expense 9,793 586 10,379 Provision for income taxes 456 (30 ) 426 Net income 2,366 (115 ) 2,251 Assets 1,299,554 14,398 1,313,952 Nine Months Ended September 30, 2024 Banking Consumer Finance Total Company Net interest income $ 34,075 $ 1,659 $ 35,734 Provision for credit losses 1,784 68 1,852 Noninterest income 8,369 882 9,251 Noninterest expense 30,795 2,029 32,824 Provision for income taxes 1,733 92 1,825 Net income 8,132 352 8,484 Assets 1,479,681 14,342 1,494,023 Nine Months Ended September 30, 2023 Banking Consumer Finance Total Company Net interest income $ 33,070 $ 1,642 $ 34,712 Provision for credit losses 1,351 50 1,401 Noninterest income 8,144 904 9,048 Noninterest expense 29,173 1,893 31,066 Provision for income taxes 1,759 126 1,885 Net income 8,931 477 9,408 Assets 1,299,554 14,398 1,313,952

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
LEASES [Abstract]
Balance Sheet Information	Balance sheet information related to leases is as follows: As of September 30, 2024 As of December 31, 2023 Operating leases: Operating lease right-of-use assets $ 1,068 $ 1,205 Operating lease liabilities 1,068 1,205
Components of Lease Cost	The components of lease cost are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost $ 49 $ 49 $ 147 $ 155 Short-term lease expense — 7 9 7
Maturities of Lease Liabilities	Future undiscounted lease payments for operating leases with initial terms of one year or more as of September 30, 2024 are as follows: Operating Leases 2024 $ 48 2025 195 2026 140 2027 109 2028 111 Thereafter 764 Total lease payments 1,367 Less: Imputed Interest (299 ) Total operating leases $ 1,068
Other Information	Other information is as follows: As of September 30, 2024 As of December 31, 2023 Weighted-average remaining lease term for operating leases 12.3 years 13.0 years Weighted-average discount rate for operating leases 2.86 % 2.91 %

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2024
DEPOSITS [Abstract]
Deposits	Deposits are comprised of the following: September 30, 2024 December 31, 2023 Noninterest-bearing deposits $ 315,961 $ 322,222 Interest-bearing deposits: NOW accounts 290,616 170,422 Savings and money market 264,261 255,369 Time deposits of $250 or less 308,799 301,323 Time deposits of more than $250 81,783 77,800 Total interest-bearing deposits 945,459 804,914 Total deposits $ 1,261,420 $ 1,127,136

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Basis of Presentation (Details)	Sep. 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)	9 Months Ended
	Sep. 30, 2024 Segment
INDUSTRY SEGMENT INFORMATION [Abstract]
Number of reported lines of business	2

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
ALLOWANCE FOR LOAN LOSSES [Abstract]
Accrued interest receivable on AFS debt securities	$ 1,135		$ 1,135			$ 394
ACL related to AFS debt securities	0		0			0
ACL related to HTM debt securities	2	$ 2	2	$ 2		2		$ 3
ACL related to HTM debt securities, (recovery) of provision expense	0	(1)	$ 0	(1)
Credit loss, reversion period			2 years
ACL related to loans	9,919	8,173	$ 9,919	8,173	$ 9,431	8,767	$ 7,571	7,431
Provision expense	983	812	1,978	1,391
ACL related to off-balance sheet credit	566		566			692
ACL related to off-balance sheet credit with corresponding provision expense (recoveries)	(63)	77	(126)	11
LOANS [Abstract]
Loans held for sale	0		0			0
Consumer Loans [Member]
ALLOWANCE FOR LOAN LOSSES [Abstract]
ACL related to loans	2,113	2,364	2,113	2,364	$ 2,197	$ 2,232	$ 2,097	$ 2,028
Provision expense	$ 328	$ 550	$ 1,024	$ 1,000
Loans maturity period			6 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Earnings per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
EARNINGS PER SHARE [Abstract]
Number of weighted average common shares outstanding (in shares)	4,711,001	4,775,308	4,745,489	4,775,103

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 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	168,842	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	865	1,147
Liabilities, fair value	(865)	(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	5,967	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	96,378	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	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value		$ 0
Liabilities, fair value		$ 0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Commercial and Industrial [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0
Significant Other Observable (Level 2) [Member] | Impaired Loans [Member] | Commercial and Industrial [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0
Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Commercial and Industrial [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 550

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS, Quantitative Information about Level 3 Inputs (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Impaired loans measurement [Abstract]
Impaired financing receivable, with related allowance, recorded investment	$ 977		$ 977
Impaired financing receivable, related allowance	427		427
Impaired financing receivable, increase in provision expense	427		427
Financing receivable, charge-offs	0		0
Other real estate	0		0		$ 0
Other real estate, write-down	0	$ 0	0	$ 0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Commercial and Industrial [Member] | Measurement Input, Comparability Adjustment [Member] | Sales Approach [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans, Fair Value Disclosure	$ 550		$ 550
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Commercial and Industrial [Member] | Measurement Input, Comparability Adjustment [Member] | Sales Approach [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans, Measurement Input	0.048		0.048
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Commercial and Industrial [Member] | Measurement Input, Comparability Adjustment [Member] | Sales Approach [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans, Measurement Input	0.131		0.131
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Commercial and Industrial [Member] | Measurement Input, Comparability Adjustment [Member] | Sales Approach [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans, Measurement Input	0.095		0.095

FAIR VALUE OF FINANCIAL INSTR_6

FAIR VALUE OF FINANCIAL INSTRUMENTS, Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial Assets [Abstract]
Securities available for sale	$ 271,187	$ 162,258
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	82,204	128,126
Securities available for sale	271,187	162,258
Securities held to maturity	7,912	7,986
Loans, net	1,038,993	963,133
Interest rate swap derivatives	865	1,147
Accrued interest receivable	4,841	3,606
Financial Liabilities [Abstract]
Deposits	1,261,420	1,127,136
Other borrowed funds	40,888	44,593
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	865	1,147
Accrued interest payable	8,399	6,597
Estimated Fair Value [Member]
Financial Assets [Abstract]
Cash and cash equivalents	82,204	128,126
Securities available for sale	271,187	162,258
Securities held to maturity	7,392	7,390
Loans, net	1,022,584	944,544
Interest rate swap derivatives	865	1,147
Accrued interest receivable	4,841	3,606
Financial Liabilities [Abstract]
Deposits	1,262,349	1,127,468
Other borrowed funds	40,460	43,387
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	865	1,147
Accrued interest payable	8,399	6,597
Estimated Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	82,204	128,126
Securities available for sale	168,842	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	870,838	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	102,345	111,961
Securities held to maturity	4,354	4,281
Loans, net	0	0
Interest rate swap derivatives	865	1,147
Accrued interest receivable	1,298	466
Financial Liabilities [Abstract]
Deposits	391,511	379,455
Other borrowed funds	40,460	43,387
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	865	1,147
Accrued interest payable	8,398	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	3,038	3,109
Loans, net	1,022,584	944,544
Interest rate swap derivatives	0	0
Accrued interest receivable	3,543	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	Sep. 30, 2024	Dec. 31, 2023
Available-for-sale Investment Securities [Abstract]
Amortized Cost	$ 280,416	$ 176,919
Gross Unrealized Gains	1,104	0
Gross Unrealized Losses	(10,333)	(14,661)
Estimated Fair Value	271,187	162,258
U.S. Government Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	168,753	52,174
Gross Unrealized Gains	1,103	0
Gross Unrealized Losses	(1,014)	(1,877)
Estimated Fair Value	168,842	50,297
US Government-sponsored Entity Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	6,406	6,527
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(439)	(650)
Estimated Fair Value	5,967	5,877
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	105,257	118,218
Gross Unrealized Gains	1	0
Gross Unrealized Losses	(8,880)	(12,134)
Estimated Fair Value	$ 96,378	$ 106,084

SECURITIES, Amortized Cost an_2

SECURITIES, Amortized Cost and Fair Value of Securities Held-to-maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	$ 7,914	$ 7,988
Gross Unrealized Gains	5	17
Gross Unrecognized Losses	(527)	(615)
Estimated Fair Value	7,392	7,390
Allowance for Credit Losses	(2)	(2)	$ (2)	$ (3)
Obligations of States and Political Subdivisions [Member]
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	7,913	7,987
Gross Unrealized Gains	5	17
Gross Unrecognized Losses	(527)	(615)
Estimated Fair Value	7,391	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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	$ 89,254		$ 89,254
Due in over one to five years	85,905		85,905
Due in over five to ten years	0		0
Due after ten years	0		0
Agency mortgage-backed securities, residential	105,257		105,257
Amortized Cost	280,416		280,416		$ 176,919
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	89,429		89,429
Due in over one to five years	85,380		85,380
Due in over five to ten years	0		0
Due after ten years	0		0
Agency mortgage-backed securities, residential	96,378		96,378
Estimated Fair Value	271,187		271,187		162,258
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Due in one year or less	1,175		1,175
Due in over one to five years	3,343		3,343
Due in over five to ten years	1,269		1,269
Due after ten years	2,126		2,126
Agency mortgage-backed securities, residential	1		1
Amortized Cost	7,914		7,914		7,988
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Due in one year or less	1,179		1,179
Due in over one to five years	3,207		3,207
Due in over five to ten years	1,085		1,085
Due after ten years	1,920		1,920
Agency mortgage-backed securities, residential	1		1
Estimated Fair Value	7,392		7,392		7,390
Proceeds from sale of debt securities	0	$ 0	0	$ 0
Debt securities	232,459		232,459		126,994
Agency Mortgage-backed Securities, Residential [Member]
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Amortized Cost	105,257		105,257		118,218
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Estimated Fair Value	96,378		96,378		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	Sep. 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	$ 0	$ 9,474
12 Months or More - Fair Value	134,091	152,784
Fair Value	134,091	162,258
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	0	(52)
12 Months or More - Unrealized Loss	(10,333)	(14,609)
Unrealized Loss	$ (10,333)	$ (14,661)
Number of securities in unrealized loss position | Security	87	99
U.S. Government Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 0	$ 9,474
12 Months or More - Fair Value	31,787	40,823
Fair Value	31,787	50,297
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	0	(52)
12 Months or More - Unrealized Loss	(1,014)	(1,825)
Unrealized Loss	$ (1,014)	$ (1,877)
Number of securities in unrealized loss position | Security	7	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	5,967	5,877
Fair Value	5,967	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	(439)	(650)
Unrealized Loss	$ (439)	$ (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	96,337	106,084
Fair Value	96,337	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	(8,880)	(12,134)
Unrealized Loss	$ (8,880)	$ (12,134)
Number of securities in unrealized loss position | Security	77	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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses beginning balance			$ 3	$ 2	$ 3
Provision for (recovery of) credit loss expense		$ (1)		0	(1)
Allowance for credit losses ending balance	$ 2	$ 2		$ 2	$ 2
Cumulative loss rate	0.02%	0.02%	0.03%

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans [Abstract]
Total loans	$ 1,048,912		$ 971,900
Less: Allowance for credit losses	(9,919)	$ (9,431)	(8,767)	$ (8,173)	$ (7,571)	$ (7,431)
Net loans	1,038,993		963,133
Deferred loan origination costs, net	1,066		1,481
Unamortized loan purchase premiums, net	1,066		1,481
Residential Real Estate [Member]
Loans [Abstract]
Total loans	359,309		319,504
Less: Allowance for credit losses	(2,262)	(2,350)	(2,213)	(2,056)	(2,107)	(2,026)
Commercial Real Estate [Member]
Loans [Abstract]
Less: Allowance for credit losses	(3,633)	(3,491)	(3,047)	(2,563)	(2,252)	(2,200)
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total loans	85,413		82,356
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans [Abstract]
Total loans	202,390		178,201
Commercial Real Estate [Member] | Construction [Member]
Loans [Abstract]
Total loans	77,694		62,337
Commercial and Industrial [Member]
Loans [Abstract]
Total loans	161,790		157,298
Less: Allowance for credit losses	(1,911)	(1,393)	(1,275)	(1,190)	(1,115)	(1,177)
Consumer [Member]
Loans [Abstract]
Less: Allowance for credit losses	(2,113)	$ (2,197)	(2,232)	$ (2,364)	$ (2,097)	$ (2,028)
Consumer [Member] | Automobile [Member]
Loans [Abstract]
Total loans	53,923		61,461
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total loans	41,492		35,893
Consumer [Member] | Other [Member]
Loans [Abstract]
Total loans	$ 66,901		$ 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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	$ 126	$ 126	$ 119
Nonaccrual Loans With No ACL	707	707	775
Nonaccrual Loans With an ACL	3,823	3,823	1,617
Nonaccrual	4,530	4,530	2,392
Nonaccrual, interest income	50	69
Residential Real Estate [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	35	35	9
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	1,365	1,365	1,234
Nonaccrual	1,365	1,365	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	681	681	775
Nonaccrual Loans With an ACL	306	306	0
Nonaccrual	987	987	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	221	221	61
Nonaccrual	221	221	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	2	2	1
Nonaccrual	2	2	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	0	0	0
Nonaccrual Loans With an ACL	1,180	1,180	48
Nonaccrual	1,180	1,180	48
Consumer [Member] | Automobile [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	54	54	56
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	264	264	78
Nonaccrual	264	264	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	298	298	95
Nonaccrual	324	324	95
Consumer [Member] | Other [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
ACL	37	37	54
Nonaccrual Loans With No ACL	0	0	0
Nonaccrual Loans With an ACL	187	187	100
Nonaccrual	$ 187	$ 187	$ 100

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES, Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 1,048,912	$ 971,900
Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	359,309	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	85,413	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	202,390	178,201
Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	77,694	62,337
Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	161,790	157,298
Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	53,923	61,461
Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	41,492	35,893
Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	66,901	74,850
Total Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	11,045	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	3,060	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	1,857	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	529	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	0	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	2,375	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	1,210	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	1,087	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	927	927
30 to 59 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	6,501	11,097
30 to 59 Days Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,241	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	870	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	529	681
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	0
30 to 59 Days Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	706	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	763	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	902	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	490	658
60 to 89 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,605	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	478	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	0	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	0	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	548	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	202	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	128	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	249	121
90 Days or More Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,939	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	341	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	987	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	1,121	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	245	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	57	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	188	148
Loans Not Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,037,867	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	356,249	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	83,556	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	201,861	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	77,694	62,337
Loans Not Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	159,415	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	52,713	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	40,405	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	$ 65,974	$ 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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 1,048,912		$ 1,048,912		$ 971,900
Current Period gross charge-offs	723	$ 485	1,872	$ 1,358
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	10,986		10,986		18,120
2023/2022	17,302		17,302		7,911
2022/2021	7,740		7,740		24,613
2021/2020	23,310		23,310		5,973
2020/2019	5,035		5,035		6,623
Prior	19,590		19,590		18,357
Revolving Loans Amortized Cost Basis	1,450		1,450		759
Total ending loans balance	85,413		85,413		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	27,798		27,798		12,688
2023/2022	13,132		13,132		29,344
2022/2021	32,461		32,461		33,073
2021/2020	31,878		31,878		23,710
2020/2019	22,947		22,947		15,415
Prior	68,054		68,054		62,843
Revolving Loans Amortized Cost Basis	6,120		6,120		1,128
Total ending loans balance	202,390		202,390		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	8,995		8,995		28,055
2023/2022	35,921		35,921		29,174
2022/2021	28,070		28,070		1,231
2021/2020	1,150		1,150		302
2020/2019	272		272		392
Prior	3,005		3,005		3,183
Revolving Loans Amortized Cost Basis	281		281		0
Total ending loans balance	77,694		77,694		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	10,816		10,816		18,120
2023/2022	17,302		17,302		7,911
2022/2021	7,740		7,740		10,679
2021/2020	10,238		10,238		5,973
2020/2019	4,899		4,899		6,125
Prior	16,744		16,744		15,925
Revolving Loans Amortized Cost Basis	551		551		459
Total ending loans balance	68,290		68,290		65,192
Commercial Real Estate [Member] | Pass [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	27,577		27,577		12,688
2023/2022	10,801		10,801		29,344
2022/2021	31,456		31,456		32,235
2021/2020	31,131		31,131		20,484
2020/2019	19,588		19,588		15,415
Prior	67,057		67,057		61,809
Revolving Loans Amortized Cost Basis	6,120		6,120		1,128
Total ending loans balance	193,730		193,730		173,103
Commercial Real Estate [Member] | Pass [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	8,995		8,995		28,055
2023/2022	35,278		35,278		29,174
2022/2021	28,070		28,070		1,231
2021/2020	1,150		1,150		302
2020/2019	272		272		392
Prior	2,785		2,785		2,937
Revolving Loans Amortized Cost Basis	281		281		0
Total ending loans balance	76,831		76,831		62,091
Commercial Real Estate [Member] | Special Mention [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	13,072		13,072		0
2020/2019	0		0		0
Prior	1,996		1,996		427
Revolving Loans Amortized Cost Basis	399		399		0
Total ending loans balance	15,467		15,467		427
Commercial Real Estate [Member] | Special Mention [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	2,331		2,331		0
2022/2021	111		111		768
2021/2020	747		747		3,226
2020/2019	0		0		0
Prior	997		997		1,034
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	4,186		4,186		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	643		643		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	43		43		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	686		686		0
Commercial Real Estate [Member] | Substandard [Member] | Owner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	170		170		0
2023/2022	0		0		0
2022/2021	0		0		13,934
2021/2020	0		0		0
2020/2019	136		136		498
Prior	850		850		2,005
Revolving Loans Amortized Cost Basis	500		500		300
Total ending loans balance	1,656		1,656		16,737
Commercial Real Estate [Member] | Substandard [Member] | Nonowner-occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	221		221		0
2023/2022	0		0		0
2022/2021	894		894		70
2021/2020	0		0		0
2020/2019	3,359		3,359		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	4,474		4,474		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	177		177		246
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	177		177		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	7,872		7,872		8,910
2023/2022	8,877		8,877		30,885
2022/2021	27,326		27,326		26,864
2021/2020	26,832		26,832		32,610
2020/2019	30,489		30,489		348
Prior	26,728		26,728		27,822
Revolving Loans Amortized Cost Basis	33,666		33,666		29,859
Total ending loans balance	161,790		161,790		157,298
2024/2023			219		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	112	$ 0	221	$ 29	29
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	6,455		6,455		8,770
2023/2022	8,574		8,574		30,885
2022/2021	27,257		27,257		26,806
2021/2020	26,454		26,454		31,247
2020/2019	29,041		29,041		344
Prior	26,349		26,349		27,632
Revolving Loans Amortized Cost Basis	23,751		23,751		27,510
Total ending loans balance	147,881		147,881		153,194
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		140
2023/2022	135		135		0
2022/2021	69		69		0
2021/2020	378		378		0
2020/2019	205		205		0
Prior	185		185		8
Revolving Loans Amortized Cost Basis	4,683		4,683		66
Total ending loans balance	5,655		5,655		214
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	1,417		1,417		0
2023/2022	168		168		0
2022/2021	0		0		58
2021/2020	0		0		1,363
2020/2019	1,243		1,243		4
Prior	194		194		182
Revolving Loans Amortized Cost Basis	5,232		5,232		2,283
Total ending loans balance	8,254		8,254		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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total ending loans balance	$ 1,048,912		$ 1,048,912		$ 971,900
Current Period gross charge-offs	$ 723	$ 485	$ 1,872	$ 1,358
Percentage of unsecured loans	4.05%		4.05%		4.37%
Residential Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	$ 38,250		$ 38,250		$ 50,484
2023/2022	55,667		55,667		44,640
2022/2021	41,424		41,424		50,949
2021/2020	47,090		47,090		44,818
2020/2019	40,320		40,320		22,036
Prior	102,733		102,733		93,017
Revolving Loans Amortized Cost Basis	33,825		33,825		13,560
Total ending loans balance	359,309		359,309		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	32	37	103	121
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	38,250		38,250		50,484
2023/2022	55,548		55,548		44,640
2022/2021	41,220		41,220		50,949
2021/2020	47,006		47,006		44,818
2020/2019	40,320		40,320		21,854
Prior	101,740		101,740		91,956
Revolving Loans Amortized Cost Basis	33,825		33,825		13,560
Total ending loans balance	357,909		357,909		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	119		119		0
2022/2021	204		204		0
2021/2020	84		84		0
2020/2019	0		0		182
Prior	993		993		1,061
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	1,400		1,400		1,243
Consumer [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Current Period gross charge-offs	611	$ 453	1,614	$ 1,094
Consumer [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	12,157		12,157		28,973
2023/2022	20,773		20,773		20,436
2022/2021	14,281		14,281		7,028
2021/2020	4,459		4,459		3,029
2020/2019	1,628		1,628		1,221
Prior	625		625		774
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	53,923		53,923		61,461
2024/2023			37		51
2023/2022			258		163
2022/2021			184		116
2021/2020			29		6
2020/2019			22		29
Prior			3		3
Revolving Loans Amortized Cost Basis			0		0
Current Period gross charge-offs			533		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	0		0		79
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	110		110		0
Revolving Loans Amortized Cost Basis	41,382		41,382		34,165
Total ending loans balance	41,492		41,492		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	10,822		10,822		18,388
2023/2022	20,405		20,405		24,921
2022/2021	9,961		9,961		10,867
2021/2020	7,758		7,758		4,535
2020/2019	2,863		2,863		1,094
Prior	1,136		1,136		957
Revolving Loans Amortized Cost Basis	13,956		13,956		14,088
Total ending loans balance	66,901		66,901		74,850
2024/2023			307		306
2023/2022			131		119
2022/2021			109		119
2021/2020			86		84
2020/2019			50		28
Prior			2		53
Revolving Loans Amortized Cost Basis			396		246
Current Period gross charge-offs			1,081		955
Consumer [Member] | Performing [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	12,055		12,055		28,939
2023/2022	20,652		20,652		20,376
2022/2021	14,209		14,209		7,013
2021/2020	4,440		4,440		3,028
2020/2019	1,628		1,628		1,212
Prior	621		621		759
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	53,605		53,605		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	0		0		79
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	110		110		0
Revolving Loans Amortized Cost Basis	41,058		41,058		34,070
Total ending loans balance	41,168		41,168		35,798
Consumer [Member] | Performing [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	10,821		10,821		18,377
2023/2022	20,327		20,327		24,904
2022/2021	9,892		9,892		10,800
2021/2020	7,725		7,725		4,482
2020/2019	2,837		2,837		1,093
Prior	1,119		1,119		953
Revolving Loans Amortized Cost Basis	13,956		13,956		14,087
Total ending loans balance	66,677		66,677		74,696
Consumer [Member] | Nonperforming [Member] | Automobile [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	102		102		34
2023/2022	121		121		60
2022/2021	72		72		15
2021/2020	19		19		1
2020/2019	0		0		9
Prior	4		4		15
Revolving Loans Amortized Cost Basis	0		0		0
Total ending loans balance	318		318		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	324		324		95
Total ending loans balance	324		324		95
Consumer [Member] | Nonperforming [Member] | Other [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	1		1		11
2023/2022	78		78		17
2022/2021	69		69		67
2021/2020	33		33		53
2020/2019	26		26		1
Prior	17		17		4
Revolving Loans Amortized Cost Basis	0		0		1
Total ending loans balance	$ 224		$ 224		$ 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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 9,431	$ 7,571	$ 8,767	$ 7,431	$ 7,431
Provision for credit losses	983	812	1,978	1,391
Loans charged-off	(723)	(485)	(1,872)	(1,358)
Recoveries	228	275	1,046	709
Ending balance	9,919	8,173	9,919	8,173	8,767
Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,350	2,107	2,213	2,026	2,026
Provision for credit losses	(98)	(44)	25	84
Loans charged-off	0	(32)	(37)	(103)	(121)
Recoveries	10	25	61	49
Ending balance	2,262	2,056	2,262	2,056	2,213
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	3,491	2,252	3,047	2,200	2,200
Provision for credit losses	133	238	553	394
Loans charged-off	0	0	0	(132)
Recoveries	9	73	33	101
Ending balance	3,633	2,563	3,633	2,563	3,047
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,393	1,115	1,275	1,177	1,177
Provision for credit losses	620	68	376	(87)
Loans charged-off	(112)	0	(221)	(29)	(29)
Recoveries	10	7	481	129
Ending balance	1,911	1,190	1,911	1,190	1,275
Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,197	2,097	2,232	2,028	2,028
Provision for credit losses	328	550	1,024	1,000
Loans charged-off	(611)	(453)	(1,614)	(1,094)
Recoveries	199	170	471	430
Ending balance	$ 2,113	$ 2,364	$ 2,113	$ 2,364	$ 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	Sep. 30, 2024	Dec. 31, 2023
Loans [Abstract]
Total collateral dependent loans	$ 1,048,912	$ 971,900
Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	7,435	2,648
Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	2,205	2,390
Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	5,230	258
Residential Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	359,309	319,504
Residential Real Estate [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	143	1,663
Residential Real Estate [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	143	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	85,413	82,356
Commercial Real Estate [Member] | Owner-occupied [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	851	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	141	258
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans [Abstract]
Total collateral dependent loans	202,390	178,201
Commercial Real Estate [Member] | Nonowner-occupied [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	1,326
Commercial Real Estate [Member] | Nonowner-occupied [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	1,326
Commercial Real Estate [Member] | Nonowner-occupied [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	0
Commercial and Industrial [Member]
Loans [Abstract]
Total collateral dependent loans	161,790	157,298
Commercial and Industrial [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	5,053
Commercial and Industrial [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	0
Commercial and Industrial [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	5,053
Consumer [Member] | Automobile [Member]
Loans [Abstract]
Total collateral dependent loans	53,923	61,461
Consumer [Member] | Automobile [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	36
Consumer [Member] | Automobile [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	0
Consumer [Member] | Automobile [Member] | Business Assets [Member]
Loans [Abstract]
Total collateral dependent loans	36
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total collateral dependent loans	41,492	35,893
Consumer [Member] | Home Equity [Member] | Collateral Pledged [Member]
Loans [Abstract]
Total collateral dependent loans	26	27
Consumer [Member] | Home Equity [Member] | Real Estate [Member]
Loans [Abstract]
Total collateral dependent loans	26	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	9 Months Ended	12 Months Ended
	Sep. 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 | $	$ 346	$ 348

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK [Abstract]
Contract amounts			$ 198,814		$ 206,128
Off-balance sheet commitments	$ 566		566		$ 692
Provision expense (recovery)	$ 63	$ 77	$ 126	$ 11

OTHER BORROWED FUNDS (Details)

OTHER BORROWED FUNDS (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) Promissorynote	Dec. 31, 2023 USD ($)
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 40,888	$ 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	$ 2,422
2025	6,662
2026	12,908
2027	11,397
2028	1,349
Thereafter	6,150
Other borrowings	$ 40,888	$ 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	$ 351,419
Commercial Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	35,441
FHLB Stock [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	2,866
Cash management advances, maximum borrowing amount	178,770
Cash management advances, available borrowing amount	72,342
FHLB Borrowings [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	38,428	$ 42,199
Scheduled Repayments of FHLB Advances [Abstract]
2024	1,641
2025	4,983
2026	12,908
2027	11,397
2028	1,349
Thereafter	6,150
Other borrowings	38,428	42,199
Promissory Notes [Member]
Other Borrowed Funds [Abstract]
Other borrowed funds	$ 2,460	2,394
Maturity date of promissory notes issued	Sep. 15, 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	2.75%	3.79%
FHLB Line of Credit [Member]
Other Borrowed Funds [Abstract]
Letter of credit issued	$ 68,000	$ 52,350

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Information [Abstract]
Net interest income	$ 12,581	$ 11,376	$ 35,734	$ 34,712
Provision for (recovery of) credit losses	920	888	1,852	1,401
Noninterest income	2,854	2,568	9,251	9,048
Noninterest expense	11,220	10,379	32,824	31,066
Provision for income taxes	576	426	1,825	1,885
Net income	2,719	2,251	8,484	9,408
Assets	1,494,023	1,313,952	1,494,023	1,313,952	$ 1,352,135
Banking [Member]
Segment Information [Abstract]
Net interest income	12,017	10,816	34,075	33,070
Provision for (recovery of) credit losses	847	727	1,784	1,351
Noninterest income	2,806	2,526	8,369	8,144
Noninterest expense	10,587	9,793	30,795	29,173
Provision for income taxes	596	456	1,733	1,759
Net income	2,793	2,366	8,132	8,931
Assets	$ 1,479,681	$ 1,299,554	1,479,681	1,299,554
Banking [Member] | Revenues [Member] | Customer Concentration Risk [Member]
Segment Information [Abstract]
Concentration percentage	96%	95.10%
Consumer Finance [Member]
Segment Information [Abstract]
Net interest income	$ 564	$ 560	1,659	1,642
Provision for (recovery of) credit losses	73	161	68	50
Noninterest income	48	42	882	904
Noninterest expense	633	586	2,029	1,893
Provision for income taxes	(20)	(30)	92	126
Net income	(74)	(115)	352	477
Assets	$ 14,342	$ 14,398	$ 14,342	$ 14,398

LEASES, Balance Sheet Informati

LEASES, Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Balance Sheet Information Related to Leases [Abstract]
Operating lease right-of-use assets	$ 1,068	$ 1,205
Operating lease liabilities	$ 1,068	$ 1,205
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	19 months
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Operating lease term	16 years 10 months 24 days
Operating lease renewal term	15 years

LEASES, Components of Lease Cos

LEASES, Components of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Lease, Cost [Abstract]
Operating lease cost	$ 49	$ 49	$ 147	$ 155
Short-term lease expense	$ 0	$ 7	$ 9	$ 7

LEASES, Maturities of Lease Lia

LEASES, Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
LEASES [Abstract]
2024 (remaining)	$ 48
2025	195
2026	140
2027	109
2028	111
Thereafter	764
Total lease payments	1,367
Less: Imputed Interest	(299)
Total operating leases	$ 1,068	$ 1,205

LEASES, Other Information (Deta

LEASES, Other Information (Details)	Sep. 30, 2024	Dec. 31, 2023
Other Information [Abstract]
Weighted-average remaining lease term for operating leases	12 years 3 months 18 days	13 years
Weighted-average discount rate for operating leases	2.86%	2.91%

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Noninterest-bearing Deposits [Abstract]
Noninterest-bearing deposits	$ 315,961	$ 322,222
Interest-bearing Deposits [Abstract]
NOW accounts	290,616	170,422
Savings and money market	264,261	255,369
Time deposits of $250,000 or less	308,799	301,323
Time deposits of more than $250,000	81,783	77,800
Total interest-bearing deposits	945,459	804,914
Total deposits	1,261,420	1,127,136
Brokered deposits	48,382	$ 64,893
Geographic Distribution, Ohio [Member]
Interest-bearing Deposits [Abstract]
NOW accounts	99,971
Deposits, by Type [Abstract]
Savings accounts	$ 5,283
Term in which accounts must be used	5 years

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2024	Sep. 30, 2024
Restructuring Charges [Abstract]
Severance expense		$ 295
Forecast [Member]
Restructuring Charges [Abstract]
Severance expense	$ 3,043