Farmers National Banc (FMNB) 10-K7 Mar 242023 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	Farmers National Banc Corp.
Entity Central Index Key	0000709337
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Document Type	10-K
Document Period End Date	Dec. 31, 2023
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Title of 12(b) Security	Common Stock, No Par Value
Trading Symbol	FMNB
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		37,545,864
Entity Public Float			$ 445.5
Document Annual Report	true
Document Transition Report	false
Entity Shell Company	false
Entity File Number	001-35296
Entity Tax Identification Number	34-1371693
Entity Address, Address Line One	20 South Broad Street
Entity Address, City or Town	Canfield
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44406
City Area Code	330
Local Phone Number	533-3341
Entity Incorporation, State or Country Code	OH
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction Flag	false
Auditor Name	CliftonLarsonAllen LLP
Auditor Firm ID	173
Auditor Location	Maumee, Ohio
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Document Part of Form 10-K into which Portions of the registrant’s definitive proxy statement for the 2023 III Annual Meeting of Shareholders

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 28,896	$ 21,395
Federal funds sold and other	74,762	54,156
TOTAL CASH AND CASH EQUIVALENTS	103,658	75,551
Debt securities available for sale, at fair value (amortized cost $1,516,841 in 2023 and $1,534,512 in 2022)	1,299,701	1,268,025
Other investments	35,311	33,444
Loans held for sale, at fair value	3,711	858
Loans	3,198,127	2,404,750
Less allowance for credit losses	34,440	26,978
NET LOANS	3,163,687	2,377,772
Premises and equipment, net	44,364	30,764
Goodwill	167,446	94,640
Other intangibles, net	22,842	7,026
Bank owned life insurance	99,482	74,972
Affordable housing investments	17,893	13,559
Other assets	120,255	105,589
TOTAL ASSETS	5,078,350	4,082,200
Deposits:
Noninterest-bearing	1,026,630	896,957
Interest-bearing	3,150,756	2,526,760
Brokered time deposits	0	138,051
TOTAL DEPOSITS	4,177,386	3,561,768
Short-term borrowings	355,000	95,000
Long-term borrowings	88,663	88,211
Other liabilities	52,886	44,926
TOTAL LIABILITIES	4,673,935	3,789,905
Commitments and contingent liabilities (Note 14)
Stockholders' equity
Common Stock, no par value; 50,000,000 shares authorized; 39,321,709 and 35,128,962 shares issued and 37,502,773 and 34,055,125 shares outstanding, respectively	365,305	305,340
Retained earnings	236,757	212,375
Accumulated other comprehensive income (loss)	(172,554)	(210,490)
Treasury stock, at cost; 1,818,936 and 1,073,837 shares, respectively	(25,093)	(14,930)
TOTAL STOCKHOLDERS' EQUITY	404,415	292,295
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,078,350	$ 4,082,200

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Debt securities available for sale, at fair value amortized cost	$ 1,516,841	$ 1,534,512
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	39,321,709	35,128,962
Common Stock, Shares, Outstanding	37,502,773	34,055,125
Treasury stock, shares	1,818,936	1,073,837

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 171,808	$ 107,790	$ 94,820
Taxable securities	26,231	20,843	11,399
Tax exempt securities	10,834	11,898	9,542
Dividends	1,986	871	498
Federal funds sold and other interest income	2,476	684	200
TOTAL INTEREST AND DIVIDEND INCOME	213,335	142,086	116,459
INTEREST EXPENSE
Deposits	63,106	13,085	6,775
Short-term borrowings	8,357	1,408	7
Long-term borrowings	4,086	3,427	1,687
TOTAL INTEREST EXPENSE	75,549	17,920	8,469
NET INTEREST INCOME	137,786	124,166	107,990
Provision for credit losses	8,718	250	4,649
Provision for unfunded commitments	435	872	244
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES AND UNFUNDED COMMITMENTS	128,633	123,044	103,097
NONINTEREST INCOME
Bank owned life insurance income, including death benefits	2,442	1,810	1,338
Security gains (losses), including fair value changes for equity securities	(471)	(454)	1,004
Net gains on sale of loans	2,391	2,062	8,285
Other mortgage banking income (loss), net	711	291	(136)
Legal settlement	0	8,375	0
Other operating income	4,471	3,976	2,307
TOTAL NONINTEREST INCOME	41,861	44,202	38,193
NONINTEREST EXPENSE
Salaries and employee benefits	57,374	45,013	39,393
Occupancy and equipment	15,434	11,379	8,486
FDIC insurance and state and local taxes	5,848	3,951	2,859
Professional fees	4,351	6,114	4,191
Merger related costs	5,475	4,070	7,109
Advertising	1,793	1,947	1,859
Intangible amortization	3,434	1,973	1,362
Core processing charges	4,639	3,348	3,198
Charitable donation	0	6,000	0
Other operating expenses	13,448	10,616	10,719
TOTAL NONINTEREST EXPENSE	111,796	94,411	79,176
Income before taxes	58,698	72,835	62,114
INCOME TAXES	8,766	12,238	10,270
Net Income	$ 49,932	$ 60,597	$ 51,844
EARNINGS PER SHARE:
Basic	$ 1.34	$ 1.79	$ 1.78
Diluted	$ 1.33	$ 1.79	$ 1.77
Service Charges on Deposit Accounts
NONINTEREST INCOME
Noninterest income	$ 6,322	$ 4,716	$ 3,660
Trust Fees
NONINTEREST INCOME
Noninterest income	10,108	9,638	9,438
Insurance Agency Commissions
NONINTEREST INCOME
Noninterest income	5,444	4,402	3,456
Retirement Plan Consulting Fees
NONINTEREST INCOME
Noninterest income	1,406	1,389	1,421
Investment Commissions
NONINTEREST INCOME
Noninterest income	1,978	2,183	2,276
Debit Card and EFT Fees
NONINTEREST INCOME
Noninterest income	$ 7,059	$ 5,814	$ 5,144

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ 49,932	$ 60,597	$ 51,844
Other comprehensive income(loss):
Net unrealized holding gains (losses) on available for sale securities	48,805	(278,620)	(15,333)
Reclassification adjustment for losses (gains) realized in income on sales	498	415	(838)
Reclassification adjustment for (gains) losses realized in income on fair value hedge	(1,282)	0	0
Net unrealized holding gains (losses)	48,021	(278,205)	(16,171)
Income tax effect	(10,084)	58,423	3,396
Unrealized holding gains (losses), net of reclassification and tax	37,937	(219,782)	(12,775)
Change in funded status of post-retirement plan, net of tax	(1)	(3)	38
Other comprehensive income (loss), net of tax	37,936	(219,785)	(12,737)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 87,868	$ (159,188)	$ 39,107

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Cumulative Impact of ASU 2016-13 Adoption (CECL)	Common Stock	Retained Earnings	Retained Earnings Cumulative Impact of ASU 2016-13 Adoption (CECL)	Accumulated Other Comprehensive (Loss) Income	Treasury Stock
Balance at Dec. 31, 2020	$ 350,097		$ 208,763	$ 138,073		$ 22,032	$ (18,771)
Net income	51,844			51,844
Other comprehensive income (loss), net of tax	(12,737)					(12,737)
Restricted share issuance	0		(412)				412
Restricted share forfeitures	0		52				(52)
Stock based compensation expense	1,193		1,193
Vesting of Long Term Incentive Plan	0		(2,136)				2,136
Share forfeitures for taxes	(443)						(443)
Share issuance as part of a business combination	98,921		98,921
Retirement of Cortland shares owned by Farmers	(258)		(258)
Dividends paid	(14,085)			(14,085)
Treasury share purchases	(164)						(164)
Balance at Dec. 31, 2021	472,432	$ (1,936)	306,123	173,896	$ (1,936)	9,295	(16,882)
Net income	60,597			60,597
Other comprehensive income (loss), net of tax	(219,785)					(219,785)
Restricted share issuance	0		(1,816)				1,816
Restricted share forfeitures	0		42				(42)
Stock based compensation expense	1,817		1,817
Vesting of Long Term Incentive Plan	(457)		(826)				369
Share forfeitures for taxes	(191)						(191)
Dividends paid	(22,118)			(22,118)
Balance at Dec. 31, 2022	292,295		305,340	212,375		(210,490)	(14,930)
Net income	49,932			49,932
Other comprehensive income (loss), net of tax	37,936					37,936
Restricted share issuance	12		(1,470)				1,482
Restricted share forfeitures	3		49				(46)
Stock based compensation expense	2,612		2,612
Vesting of Long Term Incentive Plan	3		(428)				431
Share forfeitures for taxes	(370)						(370)
Share issuance as part of a business combination	59,202		59,202
Dividends paid	(25,550)			(25,550)
Treasury share purchases	(11,660)						(11,660)
Balance at Dec. 31, 2023	$ 404,415		$ 365,305	$ 236,757		$ (172,554)	$ (25,093)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retained Earnings
Cash dividend declared per share of common stock	$ 0.68	$ 0.65	$ 0.47

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 49,932	$ 60,597	$ 51,844
Adjustments to reconcile net income to net cash from operating activities:
Provision for credit losses	8,718	250	4,649
Provision for unfunded commitments	435	872	244
Depreciation and amortization	7,327	4,899	3,539
Net amortization of securities	925	4,817	3,555
Available for sale security losses (gains)	498	415	(838)
Realized (gains) losses on equity securities	(27)	39	(166)
Losses (gains) on premises and equipment sales and disposals, net	316	(20)	247
Stock compensation expense	2,612	1,817	1,193
Earnings on bank owned life insurance	(2,337)	(1,626)	(1,298)
Income recognized from death benefit on bank owned life insurance	(105)	(184)	(40)
Origination of loans held for sale	(64,647)	(102,150)	(398,011)
Proceeds from loans held for sale	64,910	105,956	406,381
Net (gains) on sale of loans	(2,391)	(2,062)	(8,285)
Net change in other assets and liabilities	(3,860)	7,119	(8,081)
NET CASH FROM OPERATING ACTIVITIES	62,306	80,739	54,933
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities and repayments of securities available for sale	58,562	78,265	74,376
Proceeds from sales of securities available for sale	85,306	37,190	35,175
Purchases of securities available for sale	(650)	(239,240)	(849,941)
Proceeds from sale of equity securities	69	72	258
Purchases of equity securities	(70)	(78)	(68)
Proceeds from maturities and repayments of SBIC funds	2,030	2,740	1,261
Purchases of SBIC funds	(1,870)	(3,067)	(1,116)
Purchase of regulatory stock	(30,288)	(5,833)	(22)
Proceeds from redemption of regulatory stock	36,084	3,142	2,198
Loan originations and payments, net	(61,919)	(77,198)	231,479
Proceeds from loans held for sale previously classified as portfolio loans	6,785	0	0
Proceeds from BOLI death benefits	419	693	352
Proceeds from land and building sales	533	1,399	37
Additions to premises and equipment	(3,880)	(2,559)	(1,375)
Net cash received (paid) in business combinations	(13,175)	(1,033)	83,773
NET CASH FROM INVESTING ACTIVITIES	77,936	(205,507)	(423,613)
CASH FLOWS FROM FINANCING ACTIVITIES
Net change in deposits	(260,195)	14,533	241,083
Net change in short-term borrowings	185,000	95,000	(6,767)
Repayments of long-term borrowings	0	0	(66,980)
Proceeds from long term borrowings	0	0	73,749
Cash dividends paid	(25,396)	(22,004)	(14,072)
Repurchase of common shares	(11,544)	0	(164)
NET CASH FROM FINANCING ACTIVITIES	(112,135)	87,529	226,849
NET CHANGE IN CASH AND CASH EQUIVALENTS	28,107	(37,239)	(141,831)
Beginning cash and cash equivalents	75,551	112,790	254,621
Ending cash and cash equivalents	103,658	75,551	112,790
Supplemental cash flow information:
Interest paid	78,520	16,461	8,482
Income taxes paid	6,700	10,100	12,500
Supplemental noncash disclosures:
Issuance of stock for business combinations	59,202	0	98,921
Issuance of stock awards	1,913	2,184	2,136
Transfer of loans to loans held for sale	7,510	0	0
Lease liabilities assumed from obtaining right-of-use assets	$ 1,289	$ 1,628	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net Income (Loss)	$ 49,932	$ 60,597	$ 51,844

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
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 Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation: The consolidated financial statements include the accounts of Farmers National Banc Corp. (“Company”) and its wholly-owned subsidiaries, The Farmers National Bank of Canfield (“Bank” or “Farmers Bank”), Farmers Trust Company (“Farmers Trust”) and Farmers National Captive, Inc. (“Captive”). The consolidated financial statements also include the accounts of the Bank’s subsidiaries; Farmers National Insurance, LLC (“Farmers Insurance”) and Farmers of Canfield Investment Co. (“Farmers Investments”). The Company completed its acquisition of Emclaire Financial Corp., (“Emclaire”) on January 1, 2023 and has since included its results of operations in the Consolidated Statements of Income. Together all entities are referred to as “the Company.” All significant intercompany balances and transactions have been eliminated in consolidation. Nature of Operations: The Company provides full banking services, including wealth management services and mortgage banking activity, through the Bank. As a national bank, the Bank is subject to regulation by the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation. The primary area served by the Bank is the northeastern region of Ohio and the western region of Pennsylvania, through sixty-four ( 64 ) locations. The Company provides trust services and retirement consulting services through its Farmers Trust subsidiary and insurance services through the Bank’s Insurance subsidiary. Farmers Trust has a state-chartered bank license to conduct trust business from the Ohio Department of Commerce – Division of Financial Institutions. The primary purpose of Farmers Investments is to invest in municipal securities. On November 20, 2023 the Captive entity was dissolved. Before its dissolution the Captive provided property and casualty insurance coverage to the Company and its subsidiaries. Captive pooled resources with eleven similar insurance subsidiaries of financial institutions to spread a limited amount of risk among the pool members and to provide insurance where not available or economically feasible. Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Business Combinations: Business combinations are accounted for by applying the acquisition method. As of acquisition date, the identifiable assets acquired and liabilities assumed are measured at fair value and recognized separately from goodwill. Results of operations of the acquired entities are included in the consolidated statement of income from the date of acquisition. Cash Flows: Cash and cash equivalents include cash on hand, deposits with other financial institutions with maturities fewer than ninety (90) days, and federal funds sold. Generally, federal funds are purchased and sold for one-day periods. Net cash flows are reported for loan and deposit transactions, short-term borrowings and other assets and liabilities. Securities: Debt securities classified as available for sale are those that could be sold for liquidity, investment management, or similar reasons, even though management has no present intentions to do so. Securities available for sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income, net of tax. Equity securities with readily determinable fair values are carried at fair value, with changes in fair value reported in net income. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage backed securities where prepayments are anticipated. Premiums are amortized to the earliest call date. Purchases and sales are recorded on the trade date, with resulting gains and losses determined using the specific identification method. A debt security is placed on non-accrual status at the time any principal or interest payments become 90 days delinquent. Interest accrued but not received for a security placed on non-accrual is reversed against income. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. As of December 31, 2023 the Company has not recorded an allowance for credit losses on available-for-sale securities. Loans Held for Sale: Mortgage loans originated and intended for sale in the secondary market are carried at fair value, as determined by outstanding commitments from investors. Mortgage loans held for sale are sold with or without servicing rights. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold. Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of deferred loan fees and costs, and an allowance for credit losses. Substantially all loans are secured by specific items of collateral including business assets, consumer assets, and commercial and residential real estate. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the level yield method without anticipating prepayments. Interest income on mortgage and commercial loans is discontinued at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Consumer loans are typically charged off no later than 120 days past due. 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. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually evaluated loans. For all classes of loans, when interest accruals are discontinued, interest accrued but not received is reversed against interest income. Interest on such loans is thereafter recorded on a cash-basis or cost-recovery 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. Purchased Credit Deteriorated Loans (PCD): The Company acquires loans individually and in groups or portfolios. At acquisition, the Company reviews each loan to determine whether there is evidence of more than insignificant deterioration of credit quality since origination. Loans having an aggregate commitment of $ 250 thousand or greater and exhibiting the following characteristics have evidence of more than insignificant deterioration. • The loan is 30 days past due or greater as of the acquisition date. • The loan originated as a pass rated credit and has since been downgraded to a criticized or classified credit as of the acquisition date. • The loan has a non-accrual status as of the acquisition date. PCD loans are recorded at fair value. An allowance for credit losses ("ACL") is determined using the same methodology as other loans held for investment. The sum of the purchase price and ACL becomes its initial amortized cost basis. The difference between the initial amortized cost basis and par value of the loan is a noncredit discount or premium which is amortized into interest income over the life of the loan. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the statements of income. Derivatives: Derivative financial instruments are recognized as assets or liabilities at fair value. The Company’s derivatives are interest-rate swaps and mortgage banking derivatives. These are used as part of the Company's asset and liability management strategy to aid in managing its interest rate risk position. The Company uses derivatives for balance sheet hedging purposes. Concentration of Credit Risk: There are no significant concentrations of loans to any one industry or customer. However, most of the Company’s business activity is with customers located within Northeastern Ohio. Therefore, the Company’s exposure to credit risk is significantly affected by changes in the economy of an eleven county area. Loans secured by real estate represent 68.2 % of the total portfolio and changes related to the real estate markets are monitored by management. Allowance for Credit Losses: On January 1, 2021, the Company adopted the current expected credit loss model (“CECL”). This methodology for calculating the allowance for credit losses considers the expected loss over the life of the loan. It also considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each loan. To develop the ACL estimate under the current expected loss model, the Company segments the loan portfolio into loan pools based on loan type and similar credit risk elements. The Company uses the cohort (“cohort”) and the probability of default/loss given default (“PD/LGD”) methodologies as described in the Credit Quality Indicators section of the loan footnote. Under ASC 326, if a loan does not share similar risk characteristics with loans in that pool, expected credit losses for that loan are evaluated individually. The Company has established specific thresholds for the loan portfolio that trigger when loans need to be evaluated individually. Including but not limited to commercial loans with an aggregate book balance of $ 500 thousand or greater, or consumer loans with book balance of $ 250 thousand or greater in which their payment of contractual principal balance and or interest is in doubt (nonaccrual status). In addition, ASC 326 requires the Company to establish a separate liability for anticipated credit losses for unfunded commitments. Under CECL the credit loss estimation process involves procedures that consider the unique characteristics of the Company’s loan portfolio segments. These segments are disaggregated into the loan pools for monitoring. A model of risk characteristics, such as loss history and delinquency experience, trends in past due and non-performing loans, as well as existing economic conditions and supportable forecasts are used to determine credit loss assumptions. The allowance for credit losses 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: Commercial Real Estate Owner-Occupied, nonfarm nonresidential properties – The Company originates mortgage loans to operating companies primarily in the northeastern region of Ohio and western region of Pennsylvania. Owner-occupied real estate properties primarily include retail buildings, medical buildings and industrial/warehouse space. Owner-occupied loans are typically repaid first by the cash flows generated by the borrower’s business operations. The primary risk characteristics are specific to the underlying business and its ability to generate sustainable profitability and positive cash flow. Factors that may influence a borrower's ability to repay their loan include demand for the business’ products or services, the quality and depth of management, the degree of competition, regulatory changes, and general economic conditions. Commercial Real Estate Non-Owner Occupied, nonfarm nonresidential properties – The Company originates mortgage loans for commercial real estate that is managed as an investment property primarily in the northeastern region of Ohio and western region of Pennsylvania. Commercial real estate properties primarily include retail buildings/shopping centers, hotels, office/medical buildings and industrial/warehouse space. Increases in vacancy rates, interest rates or other changes in general economic conditions can have an impact on the borrower and its ability to repay the loan. Commercial real estate loans are generally considered to have a higher degree of credit risk as they may be dependent on the ongoing success and operating viability of a fewer number of tenants who are occupying the property and who may have a greater degree of exposure to economic conditions. Farmland (including farm residential and other improvements) – The Company originates loans secured by farmland and improvements thereon, secured by mortgages. Farmland includes all land known to be used or usable for agricultural purposes, such as crop and livestock production. Farmland also includes grazing or pasture land, whether tillable or not and whether wooded or not. The primary risk characteristics are specific to the uncertainty on production, market, financial, environmental and human resources. Commercial Real Estate Other – The Company originates mortgage loans for multifamily properties primarily in the northeastern region of Ohio and western region of Pennsylvania and construction loans to finance land development preparatory to erecting new structures or the on-site construction of industrial, commercial, or multi-family buildings. Multifamily loans are expected to be repaid from the cash flows of the underlying property so the collective amount of rents must be sufficient to cover all operating expenses, property management and maintenance, taxes and debt service. Increases in vacancy rates, interest rates or other changes in general economic conditions can have an impact on the borrower and its ability to repay the loan. Construction loans include not only construction of new structures, but also additions or alterations to existing structures and the demolition of existing structures to make way for new structures. Construction loans are generally secured by real estate. The primary risk characteristics are specific to the uncertainty on whether the construction will be completed according to the specifications and schedules. Factors that may influence the completion of construction may be customer specific, such as the quality and depth of property management, or related to changes in general economic conditions. Commercial and Industrial – The Company originates lines of credit and term loans to operating companies for business purposes. The loans are generally secured by business assets such as accounts receivable, inventory, business vehicles and equipment. Commercial and Industrial loans are typically repaid first by the cash flows generated by the borrower’s business operations. The primary risk characteristics are specific to the underlying business and its ability to generate sustainable profitability and positive cash flow. Factors that may influence a borrower's ability to repay their loan include demand for the business’ products or services, the quality and depth of management, the degree of competition, regulatory changes, and general economic conditions. The ability of the Company to foreclose and realize sufficient value from business assets securing these loans is often uncertain. To mitigate the risk characteristics of commercial and industrial loans, commercial real estate may be included as a secondary source of collateral. The Company will often require more frequent reporting requirements from the borrower in order to better monitor its business performance. The Company also originates various types of loans made directly to municipalities and nonprofit organizations. These loans are repaid through general cash flows or through specific revenue streams and charitable contributions. The primary risk characteristics associated with municipal loans are the municipality's or nonprofit’s ability to manage cash flow, balance the fiscal budget, fixed asset and infrastructure requirements. Additional risks include changes in demographics, as well as social and political conditions. Agricultural Production – The Company originates loans secured or unsecured to farm owners and operators for the purpose of financing agricultural production, including the growing and storing of crops, the marketing or carrying of agricultural products by the growers thereof, and the breeding, raising, fattening, or marketing of livestock, and for purchases of farm machinery, equipment, and implements. The primary risk characteristics are specific to the uncertainty on production, market, financial, environmental and human resources. 1-4 Family Residential Real Estate – The Company originates 1-4 family residential mortgage and construction loans primarily within the northeastern region of Ohio and western region of Pennsylvania. These loans are secured by first or second liens on a primary residence or investment property. The primary risk characteristics associated with residential mortgage loans typically involve major changes to the borrower, including unemployment or other loss of income; unexpected significant expenses, such as medical expenses, catastrophic events, divorce or death. Residential mortgage loans that have adjustable rates could expose the borrower to higher payments in a rising rate environment. Real estate values could decrease and cause the value of the underlying property to fall below the loan amount, creating additional potential loss exposure for the Company. Residential construction loans are exposed to uncertainty on whether the construction will be completed according to the specifications and schedules. Factors that may influence the completion of construction may be customer specific, or related to changes in general economic conditions. Home Equity Lines of Credit – The primary risk characteristics associated with home equity lines of credit typically involve changes to the borrower, including unemployment or other loss of income; unexpected significant expenses, such as major medical expenses, catastrophic events, divorce and death. Home equity lines of credit are typically originated with variable or floating interest rates, which could expose the borrower to higher payments in a rising interest rate environment. Real estate values could decrease and cause the value of the underlying property to fall below the loan amount, creating additional potential loss exposure for the Company. Indirect Loans – The Company originates consumer loans extended for the purpose of purchasing new and used passenger cars and other vehicles such as minivans, vans, sport-utility vehicles, pickup trucks, recreational vehicles, and motorcycles for personal use. The primary risk characteristics associated with automobile loans typically involve major changes to the borrower, including unemployment or other loss of income, unexpected significant expenses, such as for major medical expenses, catastrophic events, divorce or death. Consumer Direct – The Company originates loans to individuals for household, family, and other personal expenditures. Consumer loans generally have higher interest rates and shorter terms than residential loans but tend to have higher credit risk due to the type of collateral securing the loan or in some cases the absence of collateral. The primary risk characteristics associated with other consumer loans typically involve major changes to the borrower, including unemployment or other loss of income, unexpected significant expenses, such as for major medical expenses, catastrophic events, divorce or death. Consumer Other – The Company originates lines of credit to individuals for household, family, and other personal expenditures. Consumer loans generally have higher interest rates and shorter terms than residential loans but tend to have higher credit risk due to the type of collateral securing the loan or in some cases the absence of collateral. The primary risk characteristics associated with other revolving loans typically involve major changes to the borrower, including unemployment or other loss of income, unexpected significant expenses, such as for major medical expenses, catastrophic events, divorce or death. The Company uses two methodologies, the cohort and the PD/LGD, to analyze loan pools. Cohort relies on the creation of cohorts to capture loans that qualify for a particular segment, as of a point in time. Those loans are then tracked over their remaining lives to determine their loss experience. The Company aggregates financial assets on the basis of similar risk characteristics when evaluating loans on a collective basis. Those characteristics include, but aren’t limited to, internal or external credit score, risk ratings, financial asset, loan type, collateral type, size, effective interest rate, term, or geographical location. The Company uses cohort primarily for consumer loan portfolios. The probability of default (“PD”) portion of PD/LGD is defined by the Company as 90 days past due, placed on non-accrual, or partially or wholly, charged-off. Typically, a one-year time period is used to asses PD. PD can be measured and applied using various risk criteria. Risk rating is one common way to apply PDs. Loss given default (“LGD”) is to determine the percentage of loss by facility or collateral type. LGD estimates can sometimes be driven, or influenced, by product type, industry or geography. The Company uses PD/LGD primarily for commercial loan portfolios. A reassessment of the existing acquired loans occurred in the third quarter of 2021. This was to align with the calculation of the ACL being used under the CECL model. To the extent that any purchased loan is not specifically reviewed, such loan is assumed to have characteristics similar to the characteristics of the originated risk pools. The grade for each purchased loan without evidence of credit deterioration is reviewed subsequent to the date of acquisition any time a loan is renewed or extended or at any time information becomes available to the Company that provides material insight regarding the loan’s performance, the status of the borrower or the quality or value of the underlying collateral. To the extent that current information indicates it is probable that the Company will collect all amounts according to the contractual terms thereof, such loan is not individually considered in the determination of the required allowance for credit losses. To the extent that current information indicates it is probable that the Company will not be able to collect all amounts according to the contractual terms thereof, such loan is considered in the determination of the required level of allowance as a loan individually evaluated. The ACL represents management’s estimate of expected credit losses in the Company’s loan portfolio at the balance sheet date. The Company estimates the ACL based on the amortized cost basis of the underlying loan and has made an accounting policy election to exclude accrued interest from the loan’s amortized cost basis and the related measurement of the ACL. Estimating the amount of the ACL is a function of a number of factors, including but not limited to changes in the loan portfolio, net charge-offs, trends in past due and nonaccrual loans, and the level of potential problem loans, all of which may be susceptible to significant change. While management uses the best information available to establish the allowance, future adjustments to the allowance may be necessary, which may be material, if economic conditions differ substantially from the assumptions used in estimating the allowance. If additions to the original estimate of the allowance for credit losses are deemed necessary, they will be reported in earnings in the period in which they become reasonably estimable and probable. Allocations of the allowance may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. T he Company evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is principal forgiveness, interest rate reductions, other-than-insignificant payment delays, term extensions, and combinations of the listed modifications. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows. Any restructuring of a loan in which the borrower has experienced financial difficulty and the terms of the loan are more favorable than would generally be considered for borrowers with the same credit characteristics would be individually evaluated. Otherwise, the restructured loan remains in the appropriate segment in the ACL model. Servicing Rights: When mortgage loans are sold and servicing rights are retained, the servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. The Company compares the valuation model inputs and results to published industry data to validate the model results and assumptions. The fair value of the mortgage servicing rights as of December 31, 2023 and 2022 was $ 5.39 million and $ 5.28 million, respectively. All classes of servicing assets are subsequently measured using the amortization method, which requires servicing rights to be amortized into non‑interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing assets are evaluated for impairment based upon the fair value of the assets compared to carrying amount. Any impairment is reported as a valuation allowance, to the extent that fair value is less than the capitalized amount for a grouping. At December 31, 2023 and 2022, there was a valuation allowance totaling $ 54 thousand and $ 17 thousand, respectively. Servicing fee income is recorded when earned for servicing loans based on a contractual percentage of the outstanding principal or a fixed amount per loan. The amortization of mortgage servicing rights is netted against loan servicing fee income. Servicing fees, late fees and ancillary fees related to loan servicing are not considered significant for financial reporting. Foreclosed Assets: Assets acquired through or in lieu of loan foreclosure are initially recorded at fair value less costs to sell, establishing a new cost basis. Physical possession of residential real estate property collateralizing a consumer mortgage loan occurs when legal title is obtained upon completion of foreclosure or when the borrow conveys all interest in the property to satisfy the loan through completion of a deed in lieu of foreclosure or a similar legal agreement. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. These assets are recorded in other assets on the balance sheets as other real estate owned (“OREO”). Operating costs after acquisition are expensed. The Company had $ 92 thousand of OREO recorded at December 31, 2023. There was zero recorded in 2022. Premises and Equipment: Land is carried at cost. Premises and equipment are stated at cost, less accumulated depreciation. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 5 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line method with useful lives ranging from 3 to 10 years. Leases: Leases are classified as operating or finance leases at the lease commencement date. The Company leases certain locations and equipment. The Company records leases on the balance sheet in the form of a lease liability for the present value of future minimum payments under the lease terms and a right-of-use asset equal to the lease liability adjusted for items such as deferred or prepaid rent, lease incentives, and any impairment of the right-of-use asset. The discount rate used in determining the lease liability is based upon incremental borrowing rates the Company could obtain for similar loans as of the date of commencement or renewal. Restricted Stock: The Bank is a member of the Federal Home Loan Bank (“FHLB”) system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. The Bank is also a member of and owns stock in the Federal Reserve Bank. These stocks are carried at cost, classified as restricted securities included in other investments, and periodically evaluated for impairment based on ultimate recovery of par value. Restricted stock totaled $ 20.2 million at December 31, 2023 and $ 18.2 million in 2022. Cash and stock dividends are reported as income. Bank Owned Life Insurance: The Company has purchased life insurance policies on certain key officers. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Long-term Assets: Premises and equipment and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. Goodwill and Other Intangible Assets: Goodwill resulting from a business combination is generally determined as the excess of the fair value of the consideration transferred over the fair value of the net assets acquired as of the acquisition date. Goodwill acquired in a business combination and determined to have an indefinite useful life is not amortized, but tested for impairment at least annually. The Company has selected September 30 as the date to perform the annual goodwill impairment tests associated with the acquisitions of Farmers Trust, Farmers Insurance and the recen

Business Combinations

Business Combinations	12 Months Ended
Business Combinations	Dec. 31, 2023
Business Combinations [Abstract]
Business Combinations	NOTE 2 – BUSINESS COMBINATIONS On January 1, 2023 , the Company completed its previously announced merger with Emclaire Financial Corp., a Pennsylvania corporation and registered financial holding company (“Emclaire”), pursuant to the Agreement and Plan of Merger dated as of March 23, 2022. The Farmers National Bank of Emlenton, the banking subsidiary of Emclaire, merged with and into The Farmers National Bank of Canfield, the national banking subsidiary of the Company, with Farmers Bank as the surviving bank. Pursuant to the terms of the Merger Agreement, at the effective time of the Merger (the “Effective Time”) Emclaire merged with and into Merger Sub (the “Merger”), with Merger Sub as the surviving entity in the Merger. Promptly following the consummation of the Merger, Merger Sub was dissolved and liquidated and The Farmers National Bank of Emlenton, the banking subsidiary of Emclaire, merged with and into The Farmers National Bank of Canfield, the national banking subsidiary of the Company, with Farmers Bank as the surviving bank. Pursuant to the terms of the Merger Agreement, at the effective time of the merger, each common share, without par value, of Emclaire common shares issued and outstanding was converted into the right to receive, without interest, $ 40.00 in cash or 2.15 common shares, without par value, of the Company's common shares, subject to an overall limitation of 70 % of the Emclaire common shares being exchanged and the remaining 30 % of Emclaire common shares being exchanged for the cash. The transaction created expansion for the Company in Pennsylvania and into the Pittsburgh market. The Company issued 4.2 million shares of its common stock along with cash of $ 33.4 million, which represented a transaction value of approximately $ 92.6 million based on its closing stock price of $ 14.12 on December 31, 2022. In accordance with ASC 805, the Company expensed approximately $ 5.5 million of merger related costs, for the Emclaire acquisition, during 2023, in addition to $ 2.0 million expensed for the year of 2022. The Company recorded goodwill of $ 72.9 million as a result of the combination. Goodwill represents the future economic benefits arising from net assets acquired that are not individually identified and separately recognized and is attributable to synergies, including the reduction of personnel and overlapping contracts, expected to be derived from the Company’s strategy to enhance and expand its presence in Pennsylvania. The merger offers the Company the opportunity to increase profitability by introducing existing products and services to the acquired customer base as well as add new customers in the expanded market area. The goodwill was determined not to be deductible for income tax purposes. The following table summarizes the consideration paid for Emclaire and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition. Consideration Cash $ 33,440 Stock 59,202 Fair value of total consideration transferred $ 92,642 Fair value of assets acquired Cash and cash equivalents $ 20,265 Securities available for sale 126,970 Other investments 7,795 Loans, net 740,659 Premises and equipment 14,808 Bank owned life insurance 22,485 Core deposit intangible 19,249 Current and deferred taxes 17,708 Other assets 7,682 Total assets acquired 977,621 Fair value of liabilities assumed Deposits 875,813 Short-term borrowings 75,000 Accrued interest payable and other liabilities 7,104 Total liabilities 957,917 Net assets acquired $ 19,704 Goodwill created 72,938 Total net assets acquired $ 92,642 The fair value of net assets acquired includes fair value adjustments to certain receivables that were considered performing as of the acquisition date. The fair value adjustments were determined using the income method, discounted cash flow approach. However, the Company believes that all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered purchase credit deteriorated ("PCD") at the acquisition date and were not subject to the guidance relating to PCD loans. Receivables acquired that were not subject to these requirements had a fair value and gross contractual amounts receivable of $ 714.4 million and $ 764.8 million on the date of acquisition. The fair value of purchased financial assets that were classified as PCD loans are discussed in the loan footnote. The following table presents unaudited pro forma information as if the Emclaire acquisition that occurred on January 1, 2023 actually took place on January 1, 2022. The unaudited pro forma information for the period ended December 31, 2022 include adjustments of interest income on loans, amortization of core deposit intangibles arising from the transaction, interest expense on deposits and borrowings acquired. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effective on the assumed date. 2022 Net interest income $ 168,692 Provision for credit losses 17,246 Noninterest income 47,206 Noninterest expense 137,930 Income before income taxes 60,722 Income tax expense 10,007 Net income $ 50,715 Basic earnings per share $ 1.34 Diluted earnings per share $ 1.33 The above unaudited pro forma information excludes nonrecurring merger costs that totaled $ 4.4 million on an after-tax basis. On July 1, 2022 , Farmers National Insurance, LLC acquired substantially all of the assets of Randy L. Jones Agency, Inc., doing business as Champion Insurance for $ 900 thousand. Intangible assets of $ 633 thousand were recorded along with goodwill of $ 267 thousand.

Securities Available for Sale

Securities Available for Sale	12 Months Ended
Securities Available for Sale	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Securities Available for Sale	NOTE 3 – SECURITIES AVAILABLE FOR SALE The following table summarizes the amortized cost and fair value of the available-for-sale securities portfolio at December 31, 2023, and 2022, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss). No allowance for credit losses have been recognized for the securities portfolio at December 31, 2023 or 2022. Gross Gross Amortized Unrealized Unrealized 2023 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 145,439 $ 113 $ ( 17,597 ) $ 127,955 State and political subdivisions 644,880 4,792 ( 93,503 ) 556,169 Corporate bonds 18,554 187 ( 466 ) 18,275 Mortgage-backed securities - residential 624,529 1 ( 104,144 ) 520,386 Collateralized mortgage obligations 80,227 331 ( 6,559 ) 73,999 Small Business Administration 3,212 0 ( 295 ) 2,917 Totals $ 1,516,841 $ 5,424 $ ( 222,564 ) $ 1,299,701 Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 149,712 $ 0 $ ( 21,616 ) $ 128,096 State and political subdivisions 651,705 266 ( 121,891 ) 530,080 Corporate bonds 4,181 0 ( 302 ) 3,879 Mortgage-backed securities - residential 672,784 12 ( 117,654 ) 555,142 Collateralized mortgage obligations 52,291 0 ( 4,937 ) 47,354 Small Business Administration 3,839 0 ( 365 ) 3,474 Totals $ 1,534,512 $ 278 $ ( 266,765 ) $ 1,268,025 The proceeds from sales of available-for-sale securities and the associated gains and losses were as follows: 2023 2022 2021 Proceeds $ 85,306 $ 37,190 $ 35,175 Gross gains 441 6 863 Gross losses ( 939 ) ( 421 ) ( 25 ) The tax provision (benefit) related to these net realized gains (losses) was $( 105 ) thousand, $( 87 ) thousand, and $ 176 thousand, respectively. The amortized cost and fair value of the debt securities portfolio are shown by expected maturity. Expected maturities may differ from contractual maturities if issuers have the right to call or prepay obligations, with or without a call, or prepayment penalties. Securities not due at a single maturity date are shown separately. Available for sale December 31, 2023 Amortized Maturity Cost Fair Value Within one year $ 600 $ 592 One to five years 32,288 30,039 Five to ten years 186,137 168,851 Beyond ten years 589,848 502,917 Mortgage-backed Securities, Collateralized Mortgage 707,968 597,302 Totals $ 1,516,841 $ 1,299,701 Securities with a carrying amount of $ 1.1 billion at December 31, 2023, were pledged to secure public deposits and term borrowings and securities with a carrying amount of $ 479 million at December 31, 2022, were pledged to secure public deposits. Farmers Trust had securities with a carrying amount of $ 117 thousand at year-end 2023 and $ 100 thousand at year-end 2022, pledged to qualify as a fiduciary in the State of Ohio. In each year, there were no holdings of any issuer that exceeded 10% of stockholders’ equity, except for the U.S. Government, its agencies and its sponsored entities. The following table summarizes the investment securities with unrealized losses for which an allowance for credit losses has not been recorded at December 31, 2023 and 2022, aggregated by major security type and length of time in a continuous unrealized loss position. 2023 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 399 $ ( 1 ) $ 122,361 $ ( 17,596 ) $ 122,760 $ ( 17,597 ) State and political subdivisions 15,852 ( 1,684 ) 428,416 ( 91,819 ) 444,268 ( 93,503 ) Corporate bonds 8,463 ( 284 ) 3,881 ( 182 ) 12,344 ( 466 ) Mortgage-backed securities - residential 5,113 ( 76 ) 515,259 ( 104,068 ) 520,372 ( 104,144 ) Collateralized mortgage obligations 20,019 ( 980 ) 43,808 ( 5,579 ) 63,827 ( 6,559 ) Small Business Administration 0 0 2,917 ( 295 ) 2,917 ( 295 ) Total temporarily impaired $ 49,846 $ ( 3,025 ) $ 1,116,642 $ ( 219,539 ) $ 1,166,488 $ ( 222,564 ) 2022 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 52,311 $ ( 5,835 ) $ 75,685 $ ( 15,781 ) $ 127,996 $ ( 21,616 ) State and political subdivisions 306,709 ( 56,650 ) 191,584 ( 65,241 ) 498,293 ( 121,891 ) Corporate bonds 2,893 ( 122 ) 986 ( 180 ) 3,879 ( 302 ) Mortgage-backed securities - residential 101,476 ( 13,545 ) 453,233 ( 104,109 ) 554,709 ( 117,654 ) Collateralized mortgage obligations 42,140 ( 4,137 ) 5,214 ( 800 ) 47,354 ( 4,937 ) Small Business Administration 1,295 ( 122 ) 2,179 ( 243 ) 3,474 ( 365 ) Total temporarily impaired $ 506,824 $ ( 80,411 ) $ 728,881 $ ( 186,354 ) $ 1,235,705 $ ( 266,765 ) As of December 31, 2023, the Company’s security portfolio consisted of 978 securities, 743 of which were in an unrealized loss position. The majority of unrealized losses on the Company’s securities are related to its holdings of mortgage-backed securities and state and political subdivisions. Furthermore, the treasury, agency, mortgage-backed securities, collateralized mortgage obligations and small business administration securities that the Company owns are all issued by government sponsored entities. The Company does not consider any of its available for sale ("AFS") securities with unrealized losses to be attributable to credit-related factors, as the unrealized losses have occurred as a result of changes in noncredit related factors such as changes in interest rates, market spreads and market conditions subsequent to purchase, not credit deterioration. The vast majority of the Company's state and political subdivisions holdings are of high credit quality, and are rated AA or higher. In addition, management has both the ability and intent to hold the securities for a period of time sufficient to allow for the recovery in fair value. As of December 31, 2023, the Company has no t recorded an allowance for credit losses on AFS securities. Equity Securities The Company also holds equity securities which include $ 14.9 million in Small Business Investment Company (“SBIC”) partnership investments as well as $ 226 thousand in local and regional bank holdings and other miscellaneous equity funds at December 31, 2023. At December 31, 2022 the Company held $ 15.0 million in SBIC investments and $ 196 thousand in local and regional bank holdings and other miscellaneous equity funds. Gains were recognized in income in 2023 and 2022 in compliance with ASU 2016-01, which requires all equity securities to be measured at their fair value with changes in fair value being recognized through the statements of income.

Loans

Loans	12 Months Ended
Loans	Dec. 31, 2023
Receivables [Abstract]
Loans	NOTE 4 – LOANS Loan balances at year end were as follows: 2023 2022 (In Thousands of Dollars) Commercial real estate Owner occupied $ 399,273 $ 330,768 Non-owner occupied 712,315 563,652 Farmland 202,950 188,850 Other 224,218 133,630 Commercial Commercial and industrial 346,354 293,643 Agricultural 58,338 58,087 Residential real estate 1-4 family residential 843,697 475,791 Home equity lines of credit 142,441 132,179 Consumer Indirect 226,815 197,125 Direct 23,805 16,421 Other 9,164 7,714 Total originated loans $ 3,189,370 $ 2,397,860 Net deferred loan costs 8,757 6,890 Allowance for credit losses ( 34,440 ) ( 26,978 ) Net loans $ 3,163,687 $ 2,377,772 Allowance for credit loss activity The following tables present the activity in the allowance for credit losses by portfolio segment for years ended December 31, 2023, 2022 and 2021: December 31, 2023 Commercial Commercial Residential Consumer Total (In Thousands of Dollars) Allowance for credit losses Beginning balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 PCD ACL on loans acquired 850 138 11 0 999 Provision for credit losses 2,808 1,931 2,834 1,145 8,718 Loans charged off ( 349 ) ( 1,272 ) ( 384 ) ( 932 ) ( 2,937 ) Recoveries 1 104 81 496 682 Total ending allowance balance $ 18,150 $ 5,087 $ 6,916 $ 4,287 $ 34,440 December 31, 2022 Commercial Commercial Residential Consumer Total (In Thousands of Dollars) Allowance for credit losses Beginning balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 Provision for credit losses ( 742 ) 1,204 ( 493 ) 281 250 Loans charged off ( 300 ) ( 2,042 ) ( 92 ) ( 870 ) ( 3,304 ) Recoveries 3 75 89 479 646 Total ending allowance balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 December 31, 2021 Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 10,746 $ 5,018 $ 3,687 $ 2,693 $ 22,144 Impact of CECL adoption ( 2,137 ) 259 193 3,845 2,160 Provision for credit losses 6,226 ( 349 ) 1,121 ( 2,349 ) 4,649 PCD ACL on loans acquired 1,081 210 4 0 1,295 Loans charged off ( 70 ) ( 388 ) ( 297 ) ( 912 ) ( 1,667 ) Recoveries 33 199 162 411 805 Total ending allowance balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 The cumulative loss rate used as the basis for the estimate of credit losses is comprised of the Company's historical loss experience from December 31, 2011 to December 31, 2023. As of December 31, 2023, the Company expects that the markets in which it operates will experience minimal changes to economic conditions, with a stable trend in unemployment, and a level trend of delinquencies. Management adjusted historical loss experience for these expectations. No reversion adjustments were necessary, as the starting point for the Company's estimate was a cumulative loss rate covering the expected contractual term of the portfolio. While there are many factors that go into the calculation of the allowance for credit losses, the change in the balances from December 31, 2022 to December 31, 2023 is largely attributed to the Emclaire merger. The following table presents the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of December 31, 2023: (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual with an allowance for credit loss Loans past due over 89 days still accruing December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 830 $ 0 Non-owner occupied 19 1,491 0 Farmland 1,957 9 0 Other 0 80 0 Commercial Commercial and industrial 394 1,408 0 Agricultural 203 317 0 Residential real estate 1-4 family residential 348 3,009 460 Home equity lines of credit 240 210 69 Consumer Indirect 22 300 125 Direct 65 69 1 Other 0 5 0 Total loans $ 5,052 $ 7,728 $ 655 The above table for the period ending December 31, 2023 does not include a $ 1.63 million non-owner occupied commercial real estate loan that is held-for-sale and in nonaccrual status. There were no nonaccrual or past due loans related to loans held-for-sale at December 31, 2022. The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of December 31, 2022: 2022 Nonaccrual Loans Past Due Days or More (In Thousands of Dollars) Commercial real estate Owner occupied $ 993 $ 0 Non-owner occupied 3,031 0 Farmland 2,183 0 Other 33 Commercial Commercial and industrial 3,840 50 Agricultural 299 0 Residential real estate 1-4 family residential 2,703 310 Home equity lines of credit 735 58 Consumer Indirect 313 62 Direct 179 12 Other 2 0 Total loans $ 14,311 $ 492 The following table presents the amortized cost basis of collateral-dependent loans by class of loans as of December 31, 2023: (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 0 $ 0 $ 0 Non-owner occupied 1,335 0 0 0 Farmland 1,957 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 94 867 0 0 Agricultural 0 203 0 0 Residential real estate 1-4 family residential 3,352 0 0 0 Home equity lines of credit 294 0 0 0 Consumer Indirect 0 0 53 0 Direct 0 0 19 66 Other 0 0 0 0 Total loans $ 8,836 $ 1,070 $ 72 $ 66 The following tables present the aging of the amortized cost basis in past due loans as of December 31, 2023 and 2022 by class of loans: December 31, 2023 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 302 $ 293 $ 2,634 $ 3,229 $ 395,799 $ 399,028 Non-owner occupied 90 0 1,510 1,600 710,195 711,795 Farmland 365 0 1,966 2,331 200,395 202,726 Other 0 0 80 80 223,697 223,777 Commercial Commercial and industrial 540 199 1,802 2,541 345,278 347,819 Agricultural 292 40 520 852 58,223 59,075 Residential real estate 1-4 family residential 6,819 4,488 3,817 15,124 828,437 843,561 Home equity lines of credit 729 34 519 1,282 141,189 142,471 Consumer Indirect 2,045 289 447 2,781 232,105 234,886 Direct 153 23 135 311 23,514 23,825 Other 4 0 5 9 9,155 9,164 Total loans $ 11,339 $ 5,366 $ 13,435 $ 30,140 $ 3,167,987 $ 3,198,127 December 31, 2022 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total Commercial real estate Owner occupied $ 159 $ 0 $ 993 $ 1,152 $ 329,305 $ 330,457 Non-owner occupied 0 0 3,031 3,031 560,013 563,044 Farmland 0 0 2,183 2,183 186,399 188,582 Other 0 0 33 33 133,288 133,321 Commercial Commercial and industrial 1,034 185 3,890 5,109 289,297 294,406 Agricultural 104 20 299 423 58,166 58,589 Residential real estate 1-4 family residential 4,247 1,775 3,013 9,035 466,313 475,348 Home equity lines of credit 115 92 793 1,000 131,209 132,209 Consumer Indirect 1,267 298 375 1,940 202,683 204,623 Direct 234 70 191 495 15,962 16,457 Other 0 5 2 7 7,707 7,714 Total loans: $ 7,160 $ 2,445 $ 14,803 $ 24,408 $ 2,380,342 $ 2,404,750 Loan Restructurings: The Company adopted the accounting guidance in ASU No. 2022-02, effective as of January 1, 2023 , which eliminates the recognition and measurement of troubled debt restructurings ("TDRs"). Due to the removal of the TDR designation, the Company evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is principal forgiveness, interest rate reductions, other-than-insignificant payment delays, term extensions, and combinations of the listed modifications. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows. Any restructuring of a loan in which the borrower has experienced financial difficulty and the terms of the loan are more favorable than would generally be considered for borrowers with the same credit characteristics would be individually evaluated. Otherwise, the restructured loan remains in the appropriate segment in the ACL model. The following table presents the amortized cost basis of loans that were both experiencing financial difficulty and modified during the twelve months ended December 31, 2023, by class and type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below: December 31, 2023 Amortized Cost (In Thousands of Dollars) Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Total % of Total Class of Financing Receivable Residential real estate 1-4 family residential $ 48 $ 30 $ 132 $ 210 0.03 % Total modifications to borrowers experiencing financial difficulty $ 48 $ 30 $ 132 $ 210 0.01 % As of December 31, 2023, the Company had no commitments to lend any additional funds to the borrowers included in the previous table. The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the twelve months ended December 31, 2023: December 31, 2023 Payment status (Amortized cost Basis) (In Thousands of Dollars) Current 30-89 Days past due 90+ Days past due Accrual restructured loans Residential real estate 1-4 family residential $ 132 $ 30 $ 0 Total accruing restructured loans $ 132 $ 30 $ 0 Nonaccrual restructured loans Residential real estate 1-4 family residential $ 48 $ 0 $ 0 Total nonaccrual restructured loans $ 48 $ 0 $ 0 Total restructured loans $ 180 $ 30 $ 0 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the twelve months ended December 31, 2023: Payment Deferral Interest Rate Reduction Term Extension Weighted-Average Years Added to the Life Weighted-Average Contractual Interest Rate Weighted-Average Years Added to the Life December 31, 2023 From To Residential real estate 1-4 family residential 4.77 % 3.38 % 6.3 The following table presents the amortized cost basis of loans that had a payment default during the year ended December 31, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a default occurs when within 12 months of the original modification, a loan is 30 days contractually past due under the modified terms: December 31, 2023 Amortized Cost (In Thousands of Dollars) Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Residential real estate 1-4 family residential $ 0 $ 30 $ 0 Total modifications to borrowers experiencing financial difficulty $ 0 $ 30 $ 0 Upon the Company's determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance of credit losses is adjusted by the same amount. 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. The Company establishes a risk rating at origination for all commercial loan and commercial real estate relationships. For relationships over $ 1 million management monitors the loans on an ongoing basis for any changes in the borrower’s ability to service their debt. Management also affirms the risk ratings for the loans and leases in their respective portfolios on an annual basis. The Company uses the following definitions for risk ratings: Special Mention. Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Substandard. Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful. Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Based on the most recent analysis performed, the risk category of loans by class of loans is as follows: December 31, 2023 Pass Special Sub Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 386,015 $ 9,628 $ 3,385 $ 399,028 Non-owner occupied 648,063 27,938 35,794 711,795 Farmland 200,240 0 2,486 202,726 Other 215,459 0 8,318 223,777 Commercial Commercial and industrial 334,764 646 12,409 347,819 Agricultural 58,506 17 552 59,075 Total loans $ 1,843,047 $ 38,229 $ 62,944 $ 1,944,220 December 31, 2022 Pass Special Sub Total Commercial real estate Owner occupied $ 324,979 $ 1,193 $ 4,285 $ 330,457 Non-owner occupied 527,267 25,541 10,236 563,044 Farmland 186,057 0 2,525 188,582 Other 133,218 0 103 133,321 Commercial Commercial and industrial 282,412 777 11,217 294,406 Agricultural 58,002 250 337 58,589 Total loans $ 1,511,935 $ 27,761 $ 28,703 $ 1,568,399 The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential, consumer and indirect loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The above table for the period ending December 31, 2023 does not include a $ 1.63 million non-owner occupied commercial real estate loan that is held-for-sale and risk-rated substandard. There were no special mention or substandard loans related to loans held-for-sale at December 31, 2022. In the 1-4 family residential real estate portfolio at December 31, 2023, other real estate owned and foreclosure properties were $ 92 thousand and $ 207 thousand, respectively. At December 31, 2022, other real estate owned and foreclosure properties were $ 0 and $ 129 thousand, respectively. The following table presents the amortized cost in residential, consumer and indirect auto loans based on payment activity. Nonperforming loans are loans past due 90 days and still accruing interest and nonaccrual loans. Residential Real Estate Consumer December 31, 2023 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other (In Thousands of Dollars) Performing $ 839,744 $ 141,952 $ 234,439 $ 23,690 $ 9,159 Nonperforming 3,817 519 447 135 5 Total loans $ 843,561 $ 142,471 $ 234,886 $ 23,825 $ 9,164 Residential Real Estate Consumer December 31, 2022 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other Performing $ 472,335 $ 131,416 $ 204,248 $ 16,266 $ 7,712 Nonperforming 3,013 793 375 191 2 Total loans $ 475,348 $ 132,209 $ 204,623 $ 16,457 $ 7,714 The following table presents total loans by risk categories and year of origination. Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 176,071 $ 250,364 $ 202,288 $ 128,800 $ 138,444 $ 338,829 $ 14,741 $ 1,249,537 Special mention 0 293 12,156 8,779 6,565 9,773 0 37,566 Substandard 0 0 3,972 18,232 3,982 20,627 684 47,497 Total commercial real estate loans $ 176,071 $ 250,657 $ 218,416 $ 155,811 $ 148,991 $ 369,229 $ 15,425 $ 1,334,600 Commercial real estate current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 145 $ 204 $ 0 $ 349 Commercial and industrial Risk Rating Pass $ 90,807 $ 85,255 $ 40,444 $ 21,794 $ 9,736 $ 23,030 $ 63,698 $ 334,764 Special mention 0 141 355 21 0 0 129 646 Substandard 195 3,551 980 404 1,077 699 5,503 12,409 Total commercial loans $ 91,002 $ 88,947 $ 41,779 $ 22,219 $ 10,813 $ 23,729 $ 69,330 $ 347,819 Commercial and industrial current period gross write-offs $ 0 $ 178 $ 579 $ 11 $ 16 $ 394 $ 0 $ 1,178 Agricultural Risk Rating Pass $ 36,314 $ 57,469 $ 29,807 $ 37,620 $ 20,020 $ 61,033 $ 16,483 $ 258,746 Special mention 0 0 0 0 0 0 17 17 Substandard 0 33 448 225 50 2,282 0 3,038 Total agricultural loans $ 36,314 $ 57,502 $ 30,255 $ 37,845 $ 20,070 $ 63,315 $ 16,500 $ 261,801 Agricultural current period gross write-offs $ 0 $ 15 $ 70 $ 3 $ 0 $ 6 $ 0 $ 94 Residential real estate Risk Rating Pass $ 63,365 $ 171,587 $ 164,271 $ 132,022 $ 49,035 $ 245,980 $ 3,652 $ 829,912 Special mention 0 229 0 66 107 1,655 0 2,057 Substandard 37 104 510 2,546 353 8,042 0 11,592 Total residential real estate loans $ 63,402 $ 171,920 $ 164,781 $ 134,634 $ 49,495 $ 255,677 $ 3,652 $ 843,561 Residential real estate current period gross write-offs $ 52 $ 0 $ 49 $ 130 $ 0 $ 129 $ 0 $ 360 Home equity lines of credit Risk Rating Pass $ 0 $ 19 $ 14 $ 44 $ 7 $ 1,911 $ 138,356 $ 140,351 Special mention 0 0 0 0 0 0 0 0 Substandard 0 26 13 82 44 1,856 99 2,120 Total home equity lines of credit $ 0 $ 45 $ 27 $ 126 $ 51 $ 3,767 $ 138,455 $ 142,471 Home equity lines of credit current period gross write-offs $ 0 $ 0 $ 0 $ 8 $ 0 $ 16 $ 0 $ 24 Consumer Risk Rating Pass $ 77,977 $ 75,517 $ 34,754 $ 22,580 $ 12,344 $ 34,840 $ 9,002 $ 267,014 Substandard 54 125 175 188 133 186 0 861 Total consumer loans $ 78,031 $ 75,642 $ 34,929 $ 22,768 $ 12,477 $ 35,026 $ 9,002 $ 267,875 Consumer current period gross write-offs $ 44 $ 176 $ 93 $ 86 $ 32 $ 352 $ 149 $ 932 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 188,240 $ 174,841 $ 120,883 $ 138,342 $ 89,769 $ 256,103 $ 17,286 $ 985,464 Special mention 0 711 1,861 5,286 624 18,252 0 26,734 Substandard 0 18 256 1,968 267 10,952 1,163 14,624 Total commercial real estate loans $ 188,240 $ 175,570 $ 123,000 $ 145,596 $ 90,660 $ 285,307 $ 18,449 $ 1,026,822 Commercial Risk Rating Pass $ 100,368 $ 45,872 $ 34,110 $ 16,854 $ 13,574 $ 14,664 $ 56,970 $ 282,412 Special mention 0 197 0 0 0 0 580 777 Substandard 3,642 1,331 356 152 110 1,761 3,865 11,217 Total commercial loans $ 104,010 $ 47,400 $ 34,466 $ 17,006 $ 13,684 $ 16,425 $ 61,415 $ 294,406 Agricultural Risk Rating Pass $ 51,096 $ 36,376 $ 44,133 $ 23,661 $ 24,003 $ 45,490 $ 19,300 $ 244,059 Special mention 0 0 0 0 0 0 250 250 Substandard 0 379 235 72 0 2,146 30 2,862 Total agricultural loans $ 51,096 $ 36,755 $ 44,368 $ 23,733 $ 24,003 $ 47,636 $ 19,580 $ 247,171 Residential real estate Risk Rating Pass $ 83,951 $ 112,463 $ 76,095 $ 31,404 $ 22,918 $ 135,757 $ 3,956 $ 466,544 Special mention 0 0 70 118 76 93 0 357 Substandard 0 136 249 121 9 7,932 0 8,447 Total residential real estate loans $ 83,951 $ 112,599 $ 76,414 $ 31,643 $ 23,003 $ 143,782 $ 3,956 $ 475,348 Home equity lines of credit Risk Rating Pass $ 0 $ 10 $ 0 $ 0 $ 16 $ 1,394 $ 128,622 $ 130,042 Special mention 0 0 0 0 0 0 49 49 Substandard 0 13 137 20 0 1,848 100 2,118 Total home equity lines of credit $ 0 $ 23 $ 137 $ 20 $ 16 $ 3,242 $ 128,771 $ 132,209 Consumer Risk Rating Pass $ 98,530 $ 46,945 $ 32,284 $ 20,849 $ 10,918 $ 10,942 $ 7,302 $ 227,770 Special mention 0 0 0 0 0 0 0 0 Substandard 102 113 267 230 109 202 1 1,024 Total consumer loans $ 98,632 $ 47,058 $ 32,551 $ 21,079 $ 11,027 $ 11,144 $ 7,303 $ 228,794 The Company follows ASU 2016-13 to calculate the allowance for credit losses which requires estimating credit losses over the lifetime of the credits. The ACL is adjusted through the provision for credit losses and reduced by net charge offs of loans. Although the Company has a diversified loan portfolio, the credit risk in the loan portfolio is largely influenced by general economic conditions and trends of the counties and markets in which the debtors operate, and the resulting impact on the operations of borrowers or on the value of any underlying collateral. The credit loss estimation process involves procedures that consider the unique characteristics of the Company’s loan portfolio segments. These segments are disaggregated into the loan pools for monitoring. A model of risk characteristics, such as loss history and delinquency experience, trends in past due and non-performing loans, as well as existing economic conditions and supportable forecasts are used to determine credit loss assumptions. The Company uses two methodologies to analyze loan pools. The cohort method and the PD/LGD. Cohort relies on the creation of cohorts to capture loans that qualify for a particular segment, as of a point in time. Those loans are then tracked over their remaining lives to determine their loss experience. The Company aggregates financial assets on the basis of similar risk characteristics when evaluating loans on a collective basis. Those characteristics include, but are not limited to, internal or external credit score, risk ratings, financial asset, loan type, collateral type, size, effective interest rate, term, or geographical location. The Company uses cohort primarily for consumer loan portfolios. The probability of default portion of PD/LGD is defined by the Company as 90 days past due, placed on non-accrual, or is partially or wholly, charged-off. Typically, a one-year time period is used to asses PD. PD can be measured and applied using various risk criteria. Risk rating is one common way to apply PDs. Loss given default is to determine the percentage of loss by facility or collateral type. LGD estimates can sometimes be driven, or influenced, by product type, industry or geography. The Company uses PD/LGD primarily for commercial loan portfolios. The following table presents the loan pools and the associated methodology used during the calculation of the allowance for credit losses in 2023. Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family Residential Real Estate - 1st Liens Cohort Credit Loss History 1-4 Family Residential Real Estate - 2nd Liens Cohort Credit Loss History Home Equity Lines of Credit Home Equity Lines of Credit Cohort Credit Loss History Consumer Finance Cash Reserves Cohort Credit Loss History Direct Cohort Credit Loss History Indirect Cohort Credit Loss History Commercial Commercial and Industrial PD/LGD Credit Loss History Agricultural PD/LGD Credit Loss History Municipal PD/LGD Credit Loss History Commercial real estate Owner Occupied PD/LGD Credit Loss History Non-Owner Occupied PD/LGD Credit Loss History Multifamily PD/LGD Credit Loss History Farmland PD/LGD Credit Loss History Construction PD/LGD Credit Loss History According to accounting standards, an entity may make an accounting policy election not to measure an allowance for credit losses for accrued interest receivable if the entity writes off the applicable accrued interest receivable balance in a timely manner. The Company has made the accounting policy election not to measure an allowance for credit losses for accrued interest receivables for all loan segments. Current policy dictates that a loan will be placed on nonaccrual status, with the current accrued interest receivable balance being written off, upon the loan being 90 days delinquent or when the loan is deemed to be collateral dependent and the collateral analysis shows insufficient collateral coverage based on a current assessment of the value of the collateral. In addition, ASC Topic 326 requires the Company to establish a liability for anticipated credit losses for unfunded commitments. To accomplish this, the Company must first establish a loss expectation for extended (funded) commitments. This loss expectation, expressed as a ratio to the amortized cost basis, is then applied to the portion of unfunded commitments not considered unilaterally cancelable, and considered by the company’s management as likely to fund over the life of the instrument. At December 31, 2023, the Company had $ 753 million in unfunded commitments and set aside $ 1.84 million in anticipated credit losses. At December 31, 2022, the Company had $ 603 million in unfunded commitments and set aside $ 1.4 million in anticipated credit losses. The $ 150 million increase in unfunded commitments and $ 435 thousand provision for anticipated credit losses is attributed to the Emclaire merger. This reserve is recorded in other liabilities as opposed to the ACL. The determination of ACL is complex and the Company makes decisions on the effects of factors that are inherently uncertain. Evaluations of the loan portfolio and individual credits require certain estimates, assumptions and judgments as to the facts and circumstances related to particular situations or credits. The ACL was $ 34.4 million at December 31, 2023 and $ 27.0 million at December 31, 2022. The $ 7.4 million increase is attributed to the Emclaire merger that was partially offset by improvements in the Company's maximum loss rates that anchor the qualitative factors, reclassification of construction loans balances that were placed into their permanent loan pool, adjustments made to the Commercial Staffing qualitative factor and release of reserves related to loans transferred to held for sale. Purchased Loans As a result of the Emclaire merger, the Company acquired $ 740.7 million in loans. 2023 Par value of acquired loans at acquisition $ 797,616 Net purchase discount ( 55,958 ) Allowance for credit losses of PCD loans ( 999 ) Purchase price of loans at acquisition $ 740,659 Under ASC Topic 326 , when loans are purchased with evidence of more than insignificant deterioration of credit, they are accounted for as purchase credit deteriorated ("PCD"). PCD loans acquired in a transaction are marked to fair value and a mark on yield is recorded. In addition, an adjustment is made to the ACL for the expected loss on the acquisition date. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the income statement. During 2023, the Company acquired PCD loans with a fair value of $ 25.9 million, credit discount of $ 999 thousand and a noncredit discount of $ 5.5 million. The remaining discounts for all acquired PCD loans as of December 31, 2023 are $ 4.4 million. The outstanding balance at December 31, 2023 and related allowance on PCD loans is as follows (in thousands): Loan Balance ACL Balance Commercial real estate Owner Occupied $ 430 $ 19 Non-owner Occupied 30,653 914 Farmland 9 0 Commercial Commercial and industrial 2,229 158 Agricultural 149 9 Residential real estate 1-4 family residential 1,211 7 Home equity lines of credit 3 0 Total $ 34,684 $ 1,107

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
Revenue from Contracts with Customers	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	NOTE 5 – Revenue from Contracts with Customers All material revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. ASC 606 rules govern the disclosure of revenue tied to contracts. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the years ended December 31, 2023, 2022 and 2021. Items outside the scope of ASC 606 are noted as such. (In Thousands of Dollars) Trust Bank Totals December 31, 2023 Service charges on deposit accounts $ 0 $ 6,322 $ 6,322 Debit card and EFT fees 0 7,059 7,059 Trust fees 10,108 0 10,108 Insurance agency commissions 0 5,444 5,444 Retirement plan consulting fees 1,406 0 1,406 Investment commissions 0 1,978 1,978 Other (outside the scope of ASC 606) 0 9,544 9,544 Total noninterest income $ 11,514 $ 30,347 $ 41,861 (In Thousands of Dollars) Trust Bank Totals December 31, 2022 Service charges on deposit accounts $ 0 $ 4,716 $ 4,716 Debit card and EFT fees 0 5,814 5,814 Trust fees 9,638 0 9,638 Insurance agency commissions 0 4,402 4,402 Retirement plan consulting fees 1,389 0 1,389 Investment commissions 0 2,183 2,183 Other (outside the scope of ASC 606) 8,375 7,685 16,060 Total noninterest income $ 19,402 $ 24,800 $ 44,202 (In Thousands of Dollars) Trust Bank Totals December 31, 2021 Service charges on deposit accounts $ 0 $ 3,660 $ 3,660 Debit card and EFT fees 0 5,144 5,144 Trust fees 9,438 0 9,438 Insurance agency commissions 0 3,456 3,456 Retirement plan consulting fees 1,421 0 1,421 Investment commissions 0 2,276 2,276 Other 0 12,798 12,798 Total noninterest income $ 10,859 $ 27,334 $ 38,193 A description of the Company’s revenue streams under ASC 606 follows: Service Charges on Deposit Accounts – The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Management reviewed the deposit account agreements, and determined that the agreements can be terminated at any time by either the Bank or the account holder. Transaction fees, such as balance transfers, wires and overdraft charges are settled the day the performance obligation is satisfied. The Bank’s monthly service charges and maintenance fees are for services provided to the customer on a monthly basis and are considered a series of services that have the same pattern of transfer each month. The review of service charges assessed on deposit accounts, included the amount of variable consideration that is a part of the monthly charges. It was found that the waiver of service charges due to insufficient funds and dormant account fees is immaterial and would not require a change in the accounting treatment for these fees under the new revenue standards. Debit Card and EFT Fees – Customers and the Bank have an account agreement and maintain deposit balances with the Bank. Customers use a bank issued debit card to purchase goods and services, and the Bank earns interchange fees on those transactions, typically a percentage of the sale amount of the transaction. The Bank records the amount due when it receives the settlement from the payment network. Payments from the payment network are received and recorded into income on a daily basis. There are no contingent debit card or EFT fees recorded by the Company that could be subject to a clawback in future periods. Trust Fees – Services provided to Farmers Trust customers are a series of distinct services that have the same pattern of transfer each month. Fees for trust accounts are billed and drafted from trust accounts monthly. The Company records these fees on the income statement on a monthly basis. Fees are assessed based on the total investable assets of the customer’s trust account. A signed contract between the Company and the customer is maintained for all customer trust accounts with payment terms identified. It is probable that the fees will be collectible as funds being managed are accessible by the asset manager. Past history of trust fee income recorded by the Company indicates that it is highly unlikely that a significant reversal could occur. There are no contingent incentive fees recorded by the Company that could be subject to a clawback in future periods. Insurance Agency Commissions – Insurance agency commissions are received from insurance carriers for the agency’s share of commissions from customer premium payments. These commissions are recorded into income when checks are received from the insurance carriers, and there is no contingent portion associated with these commission checks. There may be a short time-lag in recording revenue when cash is received instead of recording the revenue when the policy is signed by the customer, but the time lag is insignificant and does not impact the revenue recognition process. Insurance also receives incentive checks from the insurance carriers for achieving specified levels of production with particular carriers. These amounts are recorded into income when a check is received, and there are no contingent amounts associated with these payments that may be clawed back by the carrier in the future. Similar to the monthly commissions explained in the preceding paragraph, there may be a short time-lag in recording incentive revenue on a cash basis as opposed to estimating the amount of incentive revenue expected to be earned, this does not materially impact the recognition of Insurance revenue. If there were any amounts that would need to be refunded for one specific Insurance customer, management believes the reversal would not be significant. Other potential situations surrounding the recognition of Farmers Insurance revenue include estimating potential refunds due to the likely cancellation of a percentage of customers cancelling their policies and recording revenue at the time of policy renewals. Retirement Plan Consulting Fees – The fees earned from retirement plan consulting are generated by Farmers Trust. Revenue is recognized based on the level of work performed for the client. Any payments that are received for work to be performed in the future are recorded in a deferred revenue account, and recorded into income when the fees are earned. Investment Commissions – Investment commissions are earned through the sales of non-deposit investment products to customers of the Company. The sales are conducted through a third-party broker-dealer. When the commissions are received and recorded into income on the Bank’s income statement, there is no contingent portion that may need to be refunded back to the broker dealer. Other – Income items included in “Other” are Bank owned life insurance income, security gains, net gains on the sale of loans and other operating income. There was a one-time legal settlement of $ 8.4 million in 2022. Any amounts within the scope of ASC 606 are deemed immaterial.

Loan Servicing

Loan Servicing	12 Months Ended
Loan Servicing	Dec. 31, 2023
Transfers and Servicing [Abstract]
Loan Servicing	NOTE 6 – LOAN SERVICING The Company has retained servicing rights to mortgage loans sold to both the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal Home Loan Bank (FHLB) of Pittsburgh. Mortgage loans serviced for others are not reported as assets. The principal balances of these loans at year-end are as follows: 2023 2022 Mortgage loan portfolios serviced for: FHLMC $ 544,140 $ 532,868 FHLB Pittsburgh 28,405 0 Ending balance $ 572,545 $ 532,868 Custodial escrow balances maintained in connection with serviced loans were $ 4.8 million at December 31, 2023 and $ 4.4 million at December 31, 2022. Mortgage servicing rights are recorded on the balance sheets as other assets. Activity for mortgage servicing rights for years ended December 31, 2023, 2022 and 2021 are as follows: 2023 2022 2021 Servicing rights: Beginning balance $ 3,331 $ 3,403 $ 3,198 Additions 588 960 1,556 Acquired in merger 305 0 0 Amortization to expense ( 735 ) ( 1,015 ) ( 1,351 ) Total servicing rights before valuation allowance $ 3,489 $ 3,348 $ 3,403 Change in valuation allowance ( 37 ) ( 17 ) 0 Ending balance $ 3,452 $ 3,331 $ 3,403 Fair value at year end 2023 was determined using discount rates ranging from 9 % to 11 % and prepayment speeds ranging from 100 PSA to 418 PSA (Public Securities Association Standard Prepayment Model), depending on the stratification of the specific mortgage servicing right. Fair value at year end 2022 was determined using discount rates ranging from 9 % to 11 % and prepayment speeds ranging from 105 PSA to 326 PSA, depending on the stratification of the specific mortgage servicing right.

Fair Value

Fair Value	12 Months Ended
Fair Value	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value	NOTE 7 – FAIR VALUE 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 – Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 – Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Investment Securities The Company uses a third party service to estimate fair value on available for sale securities on a monthly basis. The Company’s service provider uses a leading evaluation pricing service for U.S. domestic fixed income securities and values securities using exit pricing requirements. The Company independently corroborates the fair value received through this pricing service by obtaining the pricing through a second source. The fair values for investment securities, which consist of equity securities that are recorded at fair value to comply with exit pricing, are determined by quoted market prices in active markets, if available (Level 1). The equity securities change in fair value is recorded in the income statement. For securities where quoted prices are not available, fair values are calculated based on quoted prices for similar assets in active markets, quoted prices for similar assets in markets that are not active or inputs other than quoted prices, which provide a reasonable basis for fair value determination. Such inputs may include interest rates and yield curves, prepayment speeds, credit risks and default rates. The inputs used are principally derived from observable market data (Level 2). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). The fair values of Level 3 investment securities are determined by using unobservable inputs to measure fair value of assets for which there is little, if any, market activity at the measurement date, using reasonable inputs and assumptions based on the best information at the time, to the extent that inputs are available without undue cost and effort. At December 31, 2023, the Company determined that no securities had a fair value less than amortized cost that was as a result of credit deterioration as outlined in ASU 2016-13. Loans Held For Sale, at Fair Value The fair value of loans held for sale is estimated based upon binding contracts and quotes from third party investors (Level 2). Mortgage Banking Derivatives The fair value of mortgage banking derivatives are calculated using derivative valuation models that utilize quoted prices for similar assets adjusted for the specific attributes of the commitments and other observable market data at the valuation date. (Level 2). Loan Servicing Rights Loan servicing rights are evaluated for impairment based upon the fair value of the rights as compared to the carrying amount at the end of each quarter. If the carrying amount of an individual tranche exceeds the fair value then an impairment is recorded on that tranche so that the servicing asset is carried at fair value. The calculation of the fair value is performed by an independent third party and the model uses factors such as the interest rate, prepayment speeds and other default rate assumptions that market participants would use in estimating the future net servicing income that can be validated against available market data (Level 2). Interest Rate Swaps The Company periodically enters into interest rate swap agreements with its commercial customers who desire a fixed rate loan term that is longer than the Company is willing to extend. The Company enters into a reciprocal swap agreement with a third party that offsets the interest rate risk from the interest rate extended to the customer. The fair value of these interest rate swap derivative instruments is calculated by an independent third party and are based upon valuation models that use observable market data as of the measurement date. (Level 2). The Company also entered into a fair value hedge to mitigate the risk of further interest rate increases and the subsequent impact on the valuation of the company’s state and political subdivision municipal bond portfolio. The Company uses an independent third party to perform a market valuation analysis for this derivative (Level 2). Collateral Dependent Loans Fair value estimates of collateral dependent loans that are individually reviewed are based on the fair value of the collateral, less estimated costs to sell. Loans carried at fair value generally receive individual allocations of the allowance for credit losses in 2022 and 2023. For collateral dependent loans, fair value is commonly based on recent real estate appraisals or in quoted sales price in certain instances. Appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Adjustments to a quoted price are routinely made to factor in data that affect the marketability of the collateral. Such adjustments, in both instances, are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation and management’s expertise and knowledge of the client and client’s business, resulting in a Level 3 fair value classification. These loans are evaluated on a quarterly basis and adjusted accordingly. Other Real Estate Owned Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair values are commonly based on recent real estate appraisals. These appraisals may use a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent loans and other real estate owned are performed by certified general appraisers (for commercial and commercial real estate 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 the Appraisal Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On an annual basis, the Company compares the actual selling price of collateral that has been sold to the most recent appraised value to determine what adjustments should be made to appraisals to arrive at fair value. Assets measured at fair value on a recurring basis are summarized below: Fair Value Measurements at December 31, 2023 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 127,955 $ 0 127,955 $ 0 State and political subdivisions 556,169 0 556,169 0 Corporate bonds 18,275 0 16,935 1,340 Mortgage-backed securities-residential 520,386 0 520,386 0 Collateralized mortgage obligations 73,999 0 73,999 0 Small Business Administration 2,917 0 2,917 0 Total investment securities $ 1,299,701 $ 0 $ 1,298,361 $ 1,340 Equity securities $ 226 $ 226 $ 0 $ 0 Loans held for sale 3,711 0 3,711 0 Interest rate swaps 4,191 0 4,191 0 Interest rate lock commitments 109 0 109 0 Financial Liabilities Interest rate swaps $ 4,191 $ 0 $ 4,191 $ 0 Fair value hedge derivative 836 0 836 0 Mortgage banking derivative 14 0 14 0 Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 128,096 $ 0 $ 128,096 $ 0 State and political subdivisions 530,080 0 530,080 0 Corporate bonds 3,879 0 3,879 0 Mortgage-backed securities-residential 555,142 0 555,141 1 Collateralized mortgage obligations 47,354 0 47,354 0 Small Business Administration 3,474 0 3,474 0 Equity securities Equity securities at fair value 196 196 0 0 Other equity investments measured at net asset value 15,048 n/a n/a n/a Total investment securities $ 1,283,269 $ 196 $ 1,268,024 $ 1 Loans held for sale $ 858 $ 0 $ 858 $ 0 Interest rate swaps 5,503 0 5,503 0 Mortgage banking derivative 31 0 31 0 Financial Liabilities Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 There were no significant transfers between Level 1 and Level 2 during 2023 or 2022. The table below presents a reconciliation of all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31: Investment Securities Available-for-sale (Level 3) 2023 2022 2021 Beginning Balance $ 1 $ 3 $ 4 Transfers between levels 0 0 0 Acquired and/or purchased 1,600 0 0 Discount accretion (premium amortization) 48 0 0 Repayments, calls and maturities ( 401 ) ( 2 ) ( 1 ) Changes to unrealized gains (losses) 92 0 0 Ending Balance $ 1,340 $ 1 $ 3 Assets Measured on a Non-Recurring Basis Assets measured at fair value on a non-recurring basis are summarized below: Fair Value Measurements at December 31, 2023 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial real estate Non-Owner occupied $ 838 $ 0 $ 0 $ 838 Commercial 267 0 0 267 1–4 family residential 1,547 0 0 1,547 Mortgage servicing rights 210 0 0 210 Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial real estate Non-Owner occupied $ 746 $ 0 $ 0 $ 746 Commercial 395 0 0 395 1–4 family residential 74 0 0 74 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 year ended 2023 and 2022: December 31, 2023 Fair value Valuation Unobservable Range Individually Evaluated Commercial real estate $ 838 Income approach Adjustment for difference between cap rates of comparable sales ( 49.65 %) - 46.77 % 16.63 %) Commercial 267 Quoted price for collateral Offer price 64.38 % Residential 1,547 Sales comparison Adjustment for differences between comparable sales ( 5.39 %) - ( 2.11 %) 2.67 %) December 31, 2022 Fair value Valuation Unobservable Range Individually Evaluated Commercial real estate $ 746 Quoted price for collateral Offer price 7.45 % Commercial 395 Quoted price for collateral Offer price 43.00 % Residential 74 Sales comparison Adjustment for differences between comparable sales ( 13.77 %) - ( 5.68 %) 13.77 %) Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments not previously presented, at December 31, 2023 and December 31, 2022 are as follows: Fair Value Measurements at December 31, 2023 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 103,658 $ 28,896 $ 74,762 $ 0 $ 103,658 Regulatory stock 20,197 n/a n/a n/a n/a Loans, net 3,163,687 0 0 3,015,732 3,015,732 Financial liabilities Deposits 4,177,386 3,452,104 719,497 0 4,171,601 Short-term borrowings 355,000 0 355,000 0 355,000 Long-term borrowings 88,663 0 70,893 0 70,893 Fair Value Measurements at December 31, 2022 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 75,551 $ 21,395 $ 54,156 $ 0 $ 75,551 Regulatory stock 18,200 n/a n/a n/a n/a Loans, net 2,377,772 0 0 2,330,164 2,330,164 Financial liabilities Deposits 3,561,768 2,999,188 561,292 0 3,560,480 Short-term borrowings 95,000 0 95,000 0 95,000 Long-term borrowings 88,211 0 73,566 0 73,566

Premises and Equipment

Premises and Equipment	12 Months Ended
Premises and Equipment	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Premises and Equipment	NOTE 8 – PREMISES AND EQUIPMENT Year-end premises and equipment owned and utilized in the operations of the Company were as follows: 2023 2022 Land $ 10,134 $ 6,200 Buildings 40,291 30,296 Furniture, fixtures and equipment 20,281 18,474 Leasehold Improvements 3,440 1,347 74,146 56,317 Less accumulated depreciation ( 29,782 ) ( 25,553 ) Net book value $ 44,364 $ 30,764 Depreciation expense was $ 3.4 million for year ended December 31, 2023, $ 2.5 million for the year ended December 31, 2022 and $ 1.8 million for the year ended December 31, 2021.

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2023
Leases [Abstract]
Leases	NOTE 9 – LEASES The Company has operating leases for branch office locations, vehicles and certain office equipment such as printers and copiers. The leases have remaining lease terms of up to 17.6 years, some of which include options to extend the lease for up to 15 years and some of which include options to terminate the lease in June of 2024 . The lease on office equipment, which includes leased printers and copiers, expired in December, 2023. A new lease agreement for office equipment was entered into in November of 2023, effective January 2024, with a new supplier. The initial right of use asset and lease liability recorded for this new lease was $ 557 thousand. The right of use asset and lease liability were $ 8.8 million and $ 9.0 million as of December 31, 2023, respectively, and $ 8.4 million and $ 8.8 million as of December 31, 2022, respectively. The right of use asset is included in other assets and the lease liability is included in other liabilities on the balance sheet. Lease expense for the year ended December 31, 2023 and 2022 was $ 1.2 million and $ 985 thousand, respectively. The weighted-average remaining lease term for all leases was 10.97 years as of December 31, 2023. The weighted-average discount rate was 2.99 % for all leases as of December 31, 2023. On January 1, 2023, the Company performed a valuation of Emclaire’s leases to determine an initial right of use asset (ROU asset) and lease liability in connection with the Merger. The Company recorded and initial ROU asset and lease liability of $ 1.3 million for these leases. Maturities of lease liabilities are as follows as of December 31, 2023: 2024 $ 1,175 2025 1,092 2026 975 2027 898 2028 917 Thereafter 5,659 Total Payments 10,716 Less: Imputed Interest ( 1,738 ) Total $ 8,978

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
Goodwill and Intangible Assets	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	NOTE 10 – GOODWILL AND INTANGIBLE ASSETS Goodwill associated with the Company’s purchases of Emlenton in January 2023, Champion Insurance in July 2022 and other past acquisitions totaled $ 167.4 million at December 31, 2023 and $ 94.6 million at December 31, 2022. Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value, which is determined through an impairment test. Management performs goodwill impairment testing on an annual basis as of September 30. The fair value of the reporting units is determined using a combination of a discounted cash flow method and a market approach method. Results of the assessment as of September 30, 2023, indicated no goodwill impairment. The Company will continue to monitor its goodwill for possible impairment. Acquired Intangible Assets Acquired intangible assets were as follows: 2023 2022 Gross Accumulated Gross Accumulated Other intangible: Customer relationship intangibles $ 7,210 $ ( 6,953 ) $ 7,210 $ ( 6,793 ) Non-compete contracts 457 ( 413 ) 457 ( 401 ) Trade Name 1,126 ( 440 ) 1,126 ( 409 ) Core deposit intangible 32,115 ( 10,260 ) 12,866 ( 7,030 ) Total $ 40,908 $ ( 18,066 ) $ 21,659 $ ( 14,633 ) Aggregate intangible amortization expense was $ 3.4 million for 2023, $ 2.0 million for 2022 and $ 1.4 million for 2021. Estimated amortization expense for each of the next five years and thereafter: 2024 $ 2,872 2025 2,806 2026 2,710 2027 2,596 2028 2,586 Thereafter 9,272 Total $ 22,842

Deposits

Deposits	12 Months Ended
Deposits	Dec. 31, 2023
Banking and Thrift, Interest [Abstract]
Deposits	NOTE 11 - DEPOSITS Following is a summary of year-end deposits: 2023 2022 Noninterest-bearing demand $ 1,026,630 $ 896,957 Interest-bearing demand 1,362,609 1,224,884 Money market 593,975 435,369 Savings 468,890 441,978 Brokered time deposits 0 138,051 Certificates of deposit 725,282 424,529 Total $ 4,177,386 $ 3,561,768 Time deposits of $ 250 thousand or more were $ 258.2 million and $ 135.7 million at year-end 2023 and 2022, respectively. Following is a summary of scheduled maturities of brokered deposits and certificates of deposit during the years following December 31, 2023: 2024 $ 656,154 2025 32,302 2026 20,007 2027 5,569 2028 4,302 Thereafter 6,948 Total $ 725,282

Short-term Borrowings

Short-term Borrowings	12 Months Ended
Short-term Borrowings	Dec. 31, 2023
Debt Disclosure [Abstract]
Short-term Borrowings	NOTE 12 – SHORT-TERM BORROWINGS The Bank had short-term advances from the Federal Home Loan Bank ("FHLB") of $ 70.0 million at December 31, 2023 and $ 95.0 million at December 31, 2022. The interest rate on these borrowings was 5.41 % at December 31, 2023 and 4.37 % at December 31, 2022. Both of these short-term borrowings were borrowed using the FHLB's overnight repurchase advance program, as this product allows the most flexibility to meet the Bank's varying liquidity needs. These FHLB advances are secured by pledged assets which are described in the following Long-Term Borrowings footnote. The Bank also had $ 285.0 million in short-term borrowings at December 31, 2023, which mature in December 2024 . The interest rate on this borrowing is fixed at 4.83 %. The borrowings are secured by securities with a par value of $ 298.1 million. The Bank did not have any of these borrowings at December 31, 2022. The Bank has access to a line of credit for $ 25.0 million at a major domestic bank that is below prime rate. The line and terms are periodically reviewed by the lending bank and is generally subject to withdrawal at their discretion. There were no borrowings under this line at December 31, 2023 and 2022. Farmers has one unsecured revolving line of credit for $ 5.0 million. This line can be renewed annually and has an interest rate of prime with a floor of 3.5 %. There was no outstanding balance on this line at both December 31, 2023 and 2022.

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
Long-Term Borrowings	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-Term Borrowings	NOTE 13 – LONG-TERM BORROWINGS There were no long-term advances from the FHLB at either December 31, 2023 or December 31, 2022. Long-term and short-term FHLB advances are secured by a blanket pledge of residential mortgage, commercial real estate, and multi-family loans totaling $ 1.6 billion at year-end 2023 and $ 1.2 billion at year-end 2022. Based on this collateral, the Bank is eligible to borrow an additional $ 819.5 million at December 31, 2023. In November 2021, the Company completed the issuance of $ 75.0 million aggregate principal amount, fixed-to-floating rate subordinated notes due December 15, 2031 , in a private offering exempt from the registration requirements under the Securities Act of 1933, as amended. The notes carry a fixed rate of 3.125 % for five years at which time they will convert to a floating rate based on the three-month term secured overnight funding rate, plus a spread of 220 basis points. The Company may, at its option, beginning December 15, 2026, redeem the notes, in whole or in part, from time to time, subject to certain conditions. The net proceeds from the sale were approximately $ 73.8 million, after deducting the offering expenses. The Company’s intent was to use the proceeds from the sale for general corporate purposes, which may include, without limitation, providing capital to support its growth organically or through acquisitions, in financing investments, capital expenditures, repurchasing its common shares and for investments in the Bank as regulatory capital. The subordinated debentures are included in Total Capital under current regulatory guidelines and interpretations. On November 1, 2021 , the Company completed its acquisition of Cortland, which included the assumption of Floating Rate Junior Subordinated Debt Securities due in September 15, 2037 (the "junior subordinated debt securities") at an acquisition-date fair value of $ 4.3 million, held in a wholly-owned statutory trust whose common securities were wholly-owned by Cortland. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.45 % over the 3-month LIBOR rate. The rate at December 31, 2023 was 7.10 % and the rate at December 31, 2022 was 6.22 %. On January 7, 2020 , the Company completed its acquisition of Maple Leaf, which included the assumption of Floating Rate Junior Subordinated Debt Securities due December 15, 2036 (the "junior subordinated debt securities") held in a wholly-owned statutory trust whose common securities were wholly-owned by Maple Leaf. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.70 % over the 3-month LIBOR rate. The rate at December 31, 2023 and 2022, was 7.45 % and 6.57 %, respectively. In 2015, the Company completed its acquisition of National Bancshares Corporation, which included the assumption of Floating Rate Junior Subordinated Debt Securities due June 15, 2035 (the "junior subordinated debt securities") held in a wholly-owned statutory trust, TSEO Statutory Trust I. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.80 % over the 3-month LIBOR rate. The rate at December 31, 2023 and 2022, was 7.35 % and 6.47 %, respectively. In all three instances, the Company may redeem the junior subordinated debentures at any quarter-end, in whole, or in part, at par. This type of subordinated debenture qualifies as Tier 1 capital for regulatory purposes in determining and evaluating the Company’s capital adequacy. A summary of all junior subordinated debentures issued by the Company to affiliates and subordinated debentures follows. For the junior subordinated debentures, these amounts represent the par value of the obligations owed to these affiliates, including the Company’s equity interest in the trusts along with any unamortized fair value marks. For the subordinated debentures, these amounts represent the par value of $ 75 million less the remaining deferred offering expense associated with the issuance of the debentures. Balances were as follows at December 31, 2023 and 2022: 2023 2022 Amount Amount TSEO Statutory Trust I $ 2,521 $ 2,472 Maple Leaf Financial Statutory Trust II 7,740 7,517 Cortland Statutory Trust I 4,382 4,327 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,643 $ 14,316 Subordinated debentures 74,020 73,895 Total long-term borrowings $ 88,663 $ 88,211

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
Commitments and Contingent Liabilities	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	NOTE 14 – COMMITMENTS AND CONTINGENT LIABILITIES Some financial instruments, such as loan commitments, credit lines, letters of credit and overdraft protection, are issued to meet customer financing needs. These are agreements to provide credit or to support the credit of others, as long as conditions established in the contract are met, and usually have expiration dates. Commitments may expire without being used. Off-balance-sheet risk to credit loss exists up to the face amount of these instruments, although material losses are not anticipated. The same credit policies are used to make such commitments as are used for loans, including obtaining collateral at exercise of the commitment. The contractual amounts of financial instruments with off-balance-sheet risk at year-end were as follows: 2023 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments and unused lines of credit $ 150,697 $ 647,843 $ 111,889 $ 513,614 Commitments to make loans are generally made for periods of 30 days or less. Commitments and fixed rate unused lines of credit have interest rates ranging from 2.5 % to 21.90 % at December 31, 2023 and 2.375 % to 21.90 % at December 31, 2022. Standby letters of credit are considered financial guarantees. The standby letters of credit have a contractual value of $ 6.8 million at December 31, 2023 and $ 8.8 million at December 31, 2022. The carrying amount of these items is not material to the balance sheet. Additionally, the Company has committed up to a $ 20.2 million subscription in SBIC investment funds. At December 31, 2023, the Company had invested $ 16.4 million in these funds.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
Stock Based Compensation	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	NOTE 15 – STOCK BASED COMPENSATION In April of 2022, the Company, with the approval of shareholders, created the 2022 Equity Incentive Plan (the “2022 Plan”). The 2022 Plan permits the award of up to one million shares to the Company’s directors and employees to attract and retain exceptional personnel, motivate performance and, most importantly, to help align the interests of the Company’s executives with those of the Company’s shareholders. The 2022 Plan has replaced the 2017 Plan. There were 105,891 service time based share awards and 102,750 performance based share awards granted under the 2022 Plan during the year ended December 31, 2023, as shown in the table below. The actual number of performance based shares issued will depend on the relative performance of the Company’s average return on equity compared to a group of peer companies over a three year vesting period, ending December 31, 2025. As of December 31, 2023, 734,859 shares are still available to be awarded from the 2022 Plan. The 2017 Plan has been sunset. The restricted stock awards were granted with a fair value price equal to the market price of the Company’s common stock at the date of the grant. Expense recognized was $ 2.6 million for 2023, $ 1.8 million for 2022 and $ 1.2 million for 2021, respectively. As of December 31, 2023, there was $ 3.2 million of total unrecognized compensation expense related to the nonvested shares granted under the Plan. The remaining cost is expected to be recognized over 2.2 years. The following is the activity under the Plan during 2023: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 Granted 105,891 10.63 102,750 14.16 Vested ( 41,401 ) 12.78 ( 30,635 ) 14.35 Forfeited ( 3,729 ) 14.65 0 0.00 Ending balance - non-vested shares 253,776 $ 14.97 209,484 $ 15.01 The following is the activity under the Plan during 2022: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 Granted 132,268 16.63 56,724 17.25 Vested ( 35,817 ) 15.79 ( 65,481 ) 17.48 Forfeited ( 3,000 ) 13.68 ( 12,862 ) 14.74 Ending balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 The 72,036 shares that vested in 2023 had a weighted average fair value of $ 13.45 per share. The total fair value of shares vested during the years ended December 31, 2023, 2022 and 2021 was $ 969 thousand, $ 1.7 million and $ 1.2 million, respectively.

Regulatory Matters

Regulatory Matters	12 Months Ended
Regulatory Matters	Dec. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Regulatory Matters	NOTE 16 – REGULATORY MATTERS Banks and bank holding companies are subject to various regulatory capital requirements administered by the federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action by regulators that, if undertaken, could have a direct material effect on the financial statements. Management believes that as of December 31, 2023, the Company and the Bank meet all capital adequacy requirements to which they are subject. The FDIC and other federal banking regulators revised the risk-based capital requirements applicable to financial holding companies and insured depository institutions, including the Company and the Bank, to make them consistent with agreements that were reached by the Basel Committee on Banking Supervision (“Basel III”). The common equity tier 1 capital, tier 1 capital and total capital ratios are calculated by dividing the respective capital amounts by risk-weighted assets. The leverage ratio is calculated by dividing tier 1 capital by adjusted average total assets. Basel III limits capital distributions and certain discretionary bonus payments if the banking organization does not hold a “capital conservation buffer” consisting of 2.5 % of common equity tier 1 capital, tier 1 capital and total capital to risk-weighted assets in addition to the amount necessary to meet minimum risk-based capital requirements. The capital conservation buffer is 2.5 % for the years of 2023 and 2022. The buffer requires an additional capital amount of $ 92.4 million at year-end 2023 and an additional $ 73.5 million at year-end 2022. Excluding the additional buffer, Basel III requires the Company and the Bank to maintain (i) a minimum ratio of common equity tier 1 capital to risk-weighted assets of at least 4.5 %, (ii) a minimum ratio of tier 1 capital to risk-weighted assets of at least 6.0 %, (iii) a minimum ratio of total capital to risk-weighted assets of at least 8.0 % and (iv) a minimum leverage ratio of at least 4.0 %. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized, although these terms are not used to represent overall financial condition. If only adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At year-end 2023 and 2022, the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution’s category. Dividend Restrictions: The Company’s principal source of funds for dividend payments is dividends received from the Bank and Farmers Trust. The Bank and Farmers Trust are subject to the dividend restrictions set forth by the Comptroller of the Currency and Ohio Department of Commerce – Division of Financial Institutions, respectively. The respective regulatory agency must approve declaration of any dividends in excess of the sum of profits for the current year and retained net profits for the preceding two years. At the conclusion of 2023, the Bank could, without prior approval, declare dividends of approximately $ 61.2 million plus any 2024 net profits retained to the date of the dividend declaration. In order to practice trust powers, Farmers Trust must maintain minimum capital of $ 3 million. Farmers Trust would also be able to, without prior approval, declare dividends of $ 753 thousand plus any 2024 net profits retained to the date of the dividend declaration. Actual and required capital amounts (not including the capital conservation buffer) and ratios are presented below at year-end : Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio 2023 Common equity tier 1 capital ratio Consolidated $ 392,244 10.61 % $ 166,303 4.5 % N/A N/A Bank 411,304 11.15 % 165,996 4.5 % 239,772 6.5 % Total risk based capital ratio Consolidated 519,684 14.06 % 295,650 8.0 % N/A N/A Bank 447,584 12.13 % 295,104 8.0 % 368,881 10.0 % Tier I risk based capital ratio Consolidated 410,244 11.10 % 221,737 6.0 % N/A N/A Bank 411,304 11.15 % 221,328 6.0 % 295,104 8.0 % Tier I leverage ratio Consolidated 410,244 8.02 % 204,598 4.0 % N/A N/A Bank 411,304 8.07 % 203,989 4.0 % 254,986 5.0 % 2022 Common equity tier 1 capital ratio Consolidated $ 403,307 13.71 % $ 132,349 4.5 % N/A N/A Bank 372,679 12.71 % 131,968 4.5 % 190,620 6.5 % Total risk based capital ratio Consolidated 523,285 17.79 % 235,288 8.0 % N/A N/A Bank 399,657 13.62 % 234,609 8.0 % 293,262 10.0 % Tier I risk based capital ratio Consolidated 421,307 14.32 % 176,466 6.0 % N/A N/A Bank 372,679 12.71 % 175,957 6.0 % 234,609 8.0 % Tier I leverage ratio Consolidated 421,307 9.84 % 171,233 4.0 % N/A N/A Bank 372,679 8.76 % 170,245 4.0 % 212,807 5.0 %

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	NOTE 17 – EMPLOYEE BENEFIT PLANS The Company has a qualified 401(k) deferred compensation Retirement Savings Plan (the “Savings Plan”). All employees of the Company who have completed at least 90 days of service and meet certain other eligibility requirements are eligible to participate in the Savings Plan. Under the terms of the Savings Plan, employees may voluntarily defer a portion of their annual compensation pursuant to section 401(k) of the Internal Revenue Code. The Company matches 50 % of the participants’ voluntary contributions up to 6 % of gross wages. In addition, at the discretion of the Board of Directors, the Company may make an additional profit sharing contribution to the Savings Plan. Total expense was $ 1.0 million, $ 870 thousand and $ 814 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. The Company has a profit sharing plan to provide associates not participating in a current incentive plan a vehicle for sharing in the success of the Company outside of existing wages and non-monetary benefits. Under the terms of the plan, no profit sharing was earned for 2023. During 2022 and 2021, a 2 % award of annual compensation was approved for associates. The expense was $ 207 thousand for the year ended December 31, 2022, $ 268 thousand for the year ended December 31, 2021. The Company maintains a deferred compensation plan for certain retirees. Expense under this plan was $ 5 thousand for year ended December 31, 2023 and 2022. The expense was $ 6 thousand for the year ended December 31, 2021. The liability under the deferred compensation plan at December 31, 2023 was $ 71 thousand and $ 83 thousand at December 31, 2022. The Company has a nonqualified deferred compensation plan for a select group of management or highly compensated, eligible individuals. Under the terms of the plan, eligible individuals may elect to defer receipt of their compensation to a later taxable year. The Company has recorded both an asset and liability of equal amount that represents the amount of contributions and the payable due to the participants in the plan. The recorded asset and liability was $ 3.4 million and $ 2.5 million at years ended December 31, 2023 and 2022, respectively. As part of the NBOH acquisition the Company has a director retirement and death benefit plan for the benefit of prior members of the Board of Directors of NBOH. The plan is designed to provide an annual retirement benefit to be paid to each director upon retirement from the Board and attaining age 70 . There are no additional benefits or participants being added to the plan and the liability recorded at December 31, 2023 and 2022 was $ 751 thousand and $ 799 thousand, respectively. The benefit payment upon satisfying the plan’s requirements is a benefit to the qualifying director until death or a maximum of 15 years. An expense under the plan of $ 36 thousand was recorded in 2023 and a benefit was recognized under this plan of $ 105 thousand in 2022 and $ 11 thousand in 2021. As part of the Cortland acquisition, the Company has supplemental retirement benefit plans for the benefit of certain officers and non-officer directors. The plan for officers is designed to provide post-retirement benefits to supplement other sources of retirement income such as social security and 401(k) benefits. The benefits will be paid for a period of 15 years after retirement. Director Retirement Agreements provide for a benefit of $ 10 thousand annually on, or after, the director reaches normal retirement age, which is based on a combination of age and years of service. Director retirement benefits are paid over a period of 10 years following retirement. The Company accrued the cost of these post-retirement benefits during the working careers of the officers and directors. At December 31, 2023, the accumulated liability for these benefits totaled $ 1.0 million, with $ 870 thousand accrued for the officers’ plan and $ 148 thousand for the directors’ plan. At December 31, 2022, the accumulated liability for these benefits totaled $ 1.1 million, with $ 919 thousand accrued for the officers’ plan and $ 143 thousand for the directors’ plan. Expense recognized for these plans was $ 37 thousand in 2023, $ 87 thousand in 2022 and $ 11 thousand in 2021. Benefits expected to be paid in 2024 are $ 81 thousand. To fund the above obligations, the Company has insurance contracts on the lives of the participants and directors in the supplemental retirement benefit plans with the Company as the beneficiary. In the case of directors and a small group of employee participants, postretirement split dollar life insurance coverage was accrued for during the service years. The liability at December 31, 2023 is $ 231 thousand and the benefit recorded was $ 7 thousand in 2023, $ 5 thousand in 2022 and $ 31 thousand in 2021. As part of the Emclaire acquisition, the Company maintains a SERP to provide certain additional retirement benefits to participating officers. The SERP is subject to certain vesting provisions and provides that the officers shall receive a supplemental retirement benefit if the officer’s employment is terminated after reaching the normal retirement age of 65, with benefits also payable upon death, disability, a change of control or a termination of employment prior to normal retirement age. At December 31, 2023, the accumulated liability for these plans totaled $ 846 thousand. Benefit recognized for these plans was $ 37 thousand in 2023. Benefits expected to be paid in 2024 are $ 62 thousand.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 18 – INCOME TAXES The provision for income taxes (credit) consists of the following: 2023 2022 2021 Current expense $ 9,230 $ 10,885 $ 10,794 Deferred expense (benefit) ( 464 ) 1,353 ( 524 ) Totals $ 8,766 $ 12,238 $ 10,270 Effective tax rates differ from the federal statutory rate of 21 % that were applied to income before income taxes due to the following: 2023 2022 2021 Statutory tax $ 12,327 $ 15,295 $ 13,026 Effect of nontaxable interest ( 2,040 ) ( 2,591 ) ( 2,274 ) Bank owned life insurance, net ( 513 ) ( 380 ) ( 273 ) Tax credit investments ( 366 ) ( 194 ) ( 200 ) Effect of nontaxable insurance premiums ( 404 ) ( 318 ) ( 322 ) Stock compensation 41 ( 63 ) ( 9 ) Other ( 279 ) 489 322 Actual tax $ 8,766 $ 12,238 $ 10,270 Deferred tax assets (liabilities) are comprised of the following: 2023 2022 Deferred tax assets: Allowance for credit losses $ 7,235 $ 5,665 Net unrealized loss on securities available for sale 45,599 55,962 Net unrealized loss on swap derivative 269 0 Basis in investment securities 6,976 0 Purchase accounting adjustments 4,147 0 Deferred and accrued compensation 2,060 1,748 Deferred loan fees and costs 0 275 Nonaccrual loan interest income 659 648 Restricted stock 795 501 Lease liabilities 2,164 1,841 Other 198 0 Gross deferred tax assets $ 70,102 $ 66,640 Deferred tax liabilities: Depreciation and amortization $ ( 1,701 ) $ ( 1,485 ) Federal Home Loan Bank dividends 0 ( 904 ) Purchase accounting adjustments 0 ( 1,862 ) Mortgage servicing rights ( 725 ) ( 700 ) Prepaid expenses ( 41 ) ( 365 ) Lease right of use asset ( 2,116 ) ( 1,766 ) Other 0 ( 234 ) Gross deferred tax liabilities ( 4,583 ) ( 7,316 ) Net deferred tax asset $ 65,519 $ 59,324 No valuation allowance for deferred tax assets was recorded at December 31, 2023 and 2022. At December 31, 2023 and December 31, 2022, the Company had no unrecognized tax benefits recorded. The Company does not expect the amount of unrecognized tax benefits to significantly change within the next twelve months. The Company is subject to U.S. federal income tax. The Company is no longer subject to examination by the federal taxing authority for years prior to 2020. The tax years 2020 — 2022 remain open to examination by the U.S. taxing authority.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
Accumulated Other Comprehensive Income (Loss)	Dec. 31, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Accumulated Other Comprehensive Income (Loss)	NOTE 19 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table represents the changes in accumulated other comprehensive income (loss) by component, net of tax, for the years ended December 31, 2023 and 2022. Net unrealized holding gains (losses) on available for sale securities Reclassification adjustment for (gains) losses realized in income on fair value hedge Change in funded status of post-retirement plan Total December 31, 2023 Beginning balance $ ( 210,489 ) $ 0 $ ( 1 ) $ ( 210,490 ) Other comprehensive income (loss) before reclassification 38,557 0 ( 1 ) 38,556 Amounts reclassified from accumulated other comprehensive income (loss) 393 ( 1,013 ) 0 ( 620 ) Net current period other comprehensive income (loss) 38,950 ( 1,013 ) ( 1 ) 37,936 Ending balance $ ( 171,539 ) $ ( 1,013 ) $ ( 2 ) $ ( 172,554 ) December 31, 2022 Beginning balance $ 9,293 $ 0 $ 2 $ 9,295 Other comprehensive (loss) before reclassification ( 220,110 ) 0 ( 3 ) ( 220,113 ) Amounts reclassified from accumulated other comprehensive income 328 0 0 328 Net current period other comprehensive (loss) ( 219,782 ) 0 ( 3 ) ( 219,785 ) Ending balance $ ( 210,489 ) $ 0 $ ( 1 ) $ ( 210,490 ) Amounts reclassified out of each component of accumulated other comprehensive income (loss) were not material for the years ended December 31, 2023, 2022, and 2021.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 20 – RELATED PARTY TRANSACTIONS Loans to principal officers, directors, and their affiliates during 2023 and 2022 were as follows: 2023 2022 Beginning balance $ 10,491 $ 11,074 New loans 4,404 983 Repayments ( 1,941 ) ( 1,566 ) Ending balance $ 12,954 $ 10,491 Deposits from principal officers, directors, and their affiliates at year-end 2023 and 2022 were $ 13.4 million and $ 18.3 million.

Earnings Per Share

Earnings Per Share	12 Months Ended
Earnings Per Share	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 21 – EARNINGS PER SHARE The factors used in the earnings per share computation follow: 2023 2022 2021 Basic EPS Net income $ 49,932 $ 60,597 $ 51,844 Weighted average shares outstanding 37,384,122 33,844,945 29,167,357 Basic earnings per share $ 1.34 $ 1.79 $ 1.78 Diluted EPS Net income $ 49,932 $ 60,597 $ 51,844 Weighted average shares for basic earnings per share 37,384,122 33,844,945 29,167,357 Average unvested restricted stock awards 114,147 83,994 112,430 Weighted average shares for diluted earnings per share 37,498,269 33,928,939 29,279,787 Diluted earnings per share $ 1.33 $ 1.79 $ 1.77 There were 194,599 , 201,080 and 55,128 restricted stock awards that were considered anti-dilutive at year-end 2023, 2022 and 2021, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
Derivative Financial Instruments	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	NOTE 22 – DERIVATIVE FINANCIAL INSTRUMENTS Interest Rate Swaps The Company maintains an interest rate protection program for commercial loan customers. Under this program, the Company provides a variable rate loan while creating a fixed rate loan for the customer by the customer entering into an interest rate swap with terms that match the loan. The Company offsets its risk exposure by entering into an offsetting interest rate swap with an unaffiliated institution. The Company had interest rate swaps associated with commercial loans with a notional value of $ 63.9 million and fair value of $ 4.2 million in other assets and $ 4.2 million in other liabilities at December 31, 2023. At December 31, 2022 the Company had interest rate swaps associated with commercial loans with a notional value of $ 71.9 million and fair value of $ 5.5 million in other assets and $ 5.5 million in other liabilities. The interest rate swaps with both the customers and third parties are not designated as hedges under FASB ASC 815. As the interest rate swaps are structured to offset each other, changes to the underlying benchmark interest rates considered in the valuation of these instruments do not result in an impact to earnings; however, there may be fair value adjustments related to credit quality variations between counterparties, which may impact earnings as required by FASB ASC 820. There were no net gains or losses for interest rate swaps for the years ended December 31, 2023 and 2022. Interest Rate Swap Designated as a Fair Value Hedge The Company has one interest rate swap with a notional amount of $ 100.0 million as of December 31, 2023 and it is designated as a fair value hedge to mitigate the risk of further interest rate increases and the subsequent impact on the valuation of the company’s state and political subdivision municipal bond portfolio. The gross aggregate fair value of the swap of $( 836 ) thousand is recorded as a $ 1.3 million mark to market adjustment in other liabilities, and $ 425 thousand recorded to other assets for the accrued interest receivable in the Consolidated Balance Sheets at December 31, 2023. The Company expects the hedge to remain in effect for the remaining term of the swap, which matures August 2026. A summary of the interest rate swap designated as a fair value hedge is presented below: December 31, 2023 Notional amount fair value hedge $ 100,000 Fixed pay rates 4.35 % Variable SOFR receive rates 5.38 % Remaining maturity (in years) 2.6 Fair value $ ( 836 ) Mortgage Banking Derivatives Commitments to fund certain mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of mortgage loans to third-party investors are considered derivatives. Effective May 2022, the Company began the practice of entering into forward commitments for the future delivery of residential mortgage loans when the interest rate lock commitments are entered into in order to economically hedge the effect of changes in interest rates resulting from its commitments to fund the loans. These mortgage banking derivatives are not designated in hedge relationships. The net gains (losses) relating to non-designated derivative instruments used for risk management are included in Net Gains on Sale of Loans on the Consolidated Statements of Income and are summarized below for the years ended December 31: 2023 2022 2021 Forward sales contracts $ ( 45 ) $ 362 $ 0 Interest rate lock commitments 87 21 423 The following table reflects the amount and fair value of mortgage banking derivatives included in the Consolidated Balance Sheets as on December 31: 2023 2022 Notional Fair Notional Fair Amount Value Amount Value Included in other assets: Forward sales contracts $ 0 $ 0 $ 4,300 $ 30 Interest rate lock commitments 7,400 109 4,900 21 Total included in other assets $ 7,400 $ 109 $ 9,200 $ 51 Included in other liabilities: Forward sales contracts $ 3,300 $ ( 14 ) $ 0 $ 0

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2023
Segment Reporting [Abstract]
Segment Information	NOTE 23 – SEGMENT INFORMATION The reportable segments are determined by the products and services offered, primarily distinguished between banking and trust operations. The segments are also distinguished by the level of information provided to the chief operating decision makers in the Company, who use such information to review performance of various components of the business, which are then aggregated. Loans, investments and deposits provide the revenues in the banking operation, trust service fees and consulting fees provide the revenue in trust operations. All operations are domestic. Accounting policies for segments are the same as those described in Note 1. Segment performance is evaluated using operating income. Income taxes are calculated on operating income. Transactions among segments are made at fair value. Significant segment totals are reconciled to the financial statements as follows: December 31, 2023 Trust Bank Eliminations Consolidated Assets Goodwill and other intangibles $ 5,680 $ 188,871 $ ( 4,263 ) $ 190,288 Total assets $ 15,845 $ 5,065,150 $ ( 2,645 ) $ 5,078,350 December 31, 2022 Trust Bank Eliminations Consolidated Goodwill and other intangibles $ 5,739 $ 100,190 $ ( 4,263 ) $ 101,666 Total assets $ 14,383 $ 4,064,112 $ 3,705 $ 4,082,200 For year ended 2023 Trust Bank Eliminations Consolidated Net interest income $ 257 $ 141,444 $ ( 3,915 ) $ 137,786 Provision for credit losses and unfunded loans 0 9,153 0 9,153 Service fees, security gains and other 11,615 31,434 ( 1,188 ) 41,861 Noninterest expense 7,122 96,705 642 104,469 Amortization and depreciation expense 90 6,786 451 7,327 Income before taxes 4,660 60,234 ( 6,196 ) 58,698 Income tax 980 9,386 ( 1,600 ) 8,766 Net Income $ 3,680 $ 50,848 $ ( 4,596 ) $ 49,932 For year ended 2022 Trust Bank Eliminations Consolidated Net interest income $ 172 $ 127,353 $ ( 3,359 ) $ 124,166 Provision for loan losses and unfunded loans 0 1,122 0 1,122 Service fees, security gains and other 19,535 25,304 ( 637 ) 44,202 Noninterest expense 8,635 79,987 890 89,512 Amortization and depreciation expense 110 4,336 453 4,899 Income before taxes 10,962 67,212 ( 5,339 ) 72,835 Income tax 2,301 11,277 ( 1,340 ) 12,238 Net Income $ 8,661 $ 55,935 $ ( 3,999 ) $ 60,597 For year ended 2021 Trust Bank Eliminations Consolidated Net interest income $ 134 $ 108,726 $ ( 870 ) $ 107,990 Provision for loan losses and unfunded loans 0 4,893 0 4,893 Service fees, security gains and other 11,045 27,347 ( 199 ) 38,193 Noninterest expense 6,854 68,194 589 75,637 Amortization and depreciation expense 262 2,931 346 3,539 Income before taxes 4,063 60,055 ( 2,004 ) 62,114 Income tax 852 10,023 ( 605 ) 10,270 Net Income $ 3,211 $ 50,032 $ ( 1,399 ) $ 51,844 Bank segment includes Farmers Insurance and Investment.

Parent Company Only Condensed F

Parent Company Only Condensed Financial Information	12 Months Ended
Parent Company Only Condensed Financial Information	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Parent Company Only Condensed Financial Information	NOTE 24 – PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION Below is condensed financial information of Farmers National Banc Corp. (parent company only). This information should be read in conjunction with the consolidated financial statements and related notes. December 31, 2023 2022 BALANCE SHEETS Assets: Cash $ 57,071 $ 104,497 Investment in subsidiaries Bank 424,393 261,631 Farmers Trust 13,431 13,598 Captive 0 2,722 Other investments 424 600 Total assets $ 495,319 $ 383,048 Liabilities: Other liabilities $ 2,241 $ 2,542 Subordinated debt 88,663 88,211 Total liabilities 90,904 90,753 Total stockholders' equity 404,415 292,295 Total liabilities and stockholders' equity $ 495,319 $ 383,048 STATEMENTS OF INCOME Years ended December 31, 2023 2022 2021 Income: Dividends from subsidiaries Bank $ 20,000 $ 30,000 $ 45,620 Farmers Trust 4,000 8,000 2,800 Captive Insurance 0 1,400 1,135 Interest and dividends on securities 44 0 11 Security gains/(losses) 0 0 130 Total Income 24,044 39,400 49,696 Interest on borrowings 4,086 3,428 918 Other expenses 4,109 3,451 2,792 Income before income tax benefit and undistributed 15,849 32,521 45,986 Income tax benefit 1,624 1,345 611 Equity in undistributed net income of subsidiaries Bank 30,848 25,935 4,412 Farmers Trust ( 320 ) 662 412 Captive 1,931 134 423 Net Income $ 49,932 $ 60,597 $ 51,844 Comprehensive Income $ 87,868 $ ( 159,188 ) $ 39,107 STATEMENTS OF CASH FLOWS Years ended December 31, 2023 2022 2021 Cash flows from operating activities: Net income $ 49,932 $ 60,597 $ 51,844 Adjustments to reconcile net income to net cash from Dividends in excess of net income (Equity in ( 32,459 ) ( 26,731 ) ( 5,247 ) Other 5,481 559 6,846 Net cash from operating activities 22,954 34,425 53,443 Cash flows from investing activities: Net cash paid in business combinations ( 33,440 ) 0 ( 29,618 ) Net cash from investing activities ( 33,440 ) 0 ( 29,618 ) Cash flows from financing activities: Proceeds from long term borrowings 0 0 73,749 Repurchase of common shares ( 11,544 ) 0 ( 164 ) Cash dividends paid ( 25,396 ) ( 22,004 ) ( 14,072 ) Net cash from financing activities ( 36,940 ) ( 22,004 ) 59,513 Net change in cash and cash equivalents ( 47,426 ) 12,421 83,338 Beginning cash and cash equivalents 104,497 92,076 8,738 Ending cash and cash equivalents $ 57,071 $ 104,497 $ 92,076

Qualified Affordable Housing Pr

Qualified Affordable Housing Project Investments	12 Months Ended
Qualified Affordable Housing Project Investments	Dec. 31, 2023
Investments in Affordable Housing Projects [Abstract]
Qualified Affordable Housing Project Investments	NOTE 25 – QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS The Company invests in qualified affordable housing projects. At December 31, 2023 and 2022, the balance of the investment for qualified affordable housing projects was $ 17.9 million and $ 13.6 million. Total unfunded commitments related to the investments in qualified affordable housing projects totaled $ 12.6 million and $ 9.1 million at December 31, 2023 and 2022. The Company expects to fulfill these commitments during the year ending 2037. During the years ended December 31, 2023 and 2022, the Company recognized amortization of expense of $ 1.7 million and $ 1.3 million, respectively, which was included within income tax expense on the consolidated statements of income. Additionally, during the years ended December 31, 2023 and 2022, the Company recognized tax credits and other benefits from its investment in affordable housing tax credits of $ 2.2 million and $ 1.1 million, respectively. During the years ended December 31, 2023 and 2022, the Company did no t incur impairment losses related to its investment in affordable housing tax credits.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation: The consolidated financial statements include the accounts of Farmers National Banc Corp. (“Company”) and its wholly-owned subsidiaries, The Farmers National Bank of Canfield (“Bank” or “Farmers Bank”), Farmers Trust Company (“Farmers Trust”) and Farmers National Captive, Inc. (“Captive”). The consolidated financial statements also include the accounts of the Bank’s subsidiaries; Farmers National Insurance, LLC (“Farmers Insurance”) and Farmers of Canfield Investment Co. (“Farmers Investments”). The Company completed its acquisition of Emclaire Financial Corp., (“Emclaire”) on January 1, 2023 and has since included its results of operations in the Consolidated Statements of Income. Together all entities are referred to as “the Company.” All significant intercompany balances and transactions have been eliminated in consolidation.
Nature of Operations	Nature of Operations: The Company provides full banking services, including wealth management services and mortgage banking activity, through the Bank. As a national bank, the Bank is subject to regulation by the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation. The primary area served by the Bank is the northeastern region of Ohio and the western region of Pennsylvania, through sixty-four ( 64 ) locations. The Company provides trust services and retirement consulting services through its Farmers Trust subsidiary and insurance services through the Bank’s Insurance subsidiary. Farmers Trust has a state-chartered bank license to conduct trust business from the Ohio Department of Commerce – Division of Financial Institutions. The primary purpose of Farmers Investments is to invest in municipal securities. On November 20, 2023 the Captive entity was dissolved. Before its dissolution the Captive provided property and casualty insurance coverage to the Company and its subsidiaries. Captive pooled resources with eleven similar insurance subsidiaries of financial institutions to spread a limited amount of risk among the pool members and to provide insurance where not available or economically feasible.
Estimates	Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Business Combinations	Business Combinations: Business combinations are accounted for by applying the acquisition method. As of acquisition date, the identifiable assets acquired and liabilities assumed are measured at fair value and recognized separately from goodwill. Results of operations of the acquired entities are included in the consolidated statement of income from the date of acquisition.
Cash Flows	Cash Flows: Cash and cash equivalents include cash on hand, deposits with other financial institutions with maturities fewer than ninety (90) days, and federal funds sold. Generally, federal funds are purchased and sold for one-day periods. Net cash flows are reported for loan and deposit transactions, short-term borrowings and other assets and liabilities.
Securities	Securities: Debt securities classified as available for sale are those that could be sold for liquidity, investment management, or similar reasons, even though management has no present intentions to do so. Securities available for sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income, net of tax. Equity securities with readily determinable fair values are carried at fair value, with changes in fair value reported in net income. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage backed securities where prepayments are anticipated. Premiums are amortized to the earliest call date. Purchases and sales are recorded on the trade date, with resulting gains and losses determined using the specific identification method. A debt security is placed on non-accrual status at the time any principal or interest payments become 90 days delinquent. Interest accrued but not received for a security placed on non-accrual is reversed against income. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. As of December 31, 2023 the Company has not recorded an allowance for credit losses on available-for-sale securities.
Loans Held for Sale	Loans Held for Sale: Mortgage loans originated and intended for sale in the secondary market are carried at fair value, as determined by outstanding commitments from investors. Mortgage loans held for sale are sold with or without servicing rights. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold.
Loans	Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of deferred loan fees and costs, and an allowance for credit losses. Substantially all loans are secured by specific items of collateral including business assets, consumer assets, and commercial and residential real estate. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the level yield method without anticipating prepayments. Interest income on mortgage and commercial loans is discontinued at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Consumer loans are typically charged off no later than 120 days past due. 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. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually evaluated loans. For all classes of loans, when interest accruals are discontinued, interest accrued but not received is reversed against interest income. Interest on such loans is thereafter recorded on a cash-basis or cost-recovery 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.
Purchased Credit Dependent Loans	Purchased Credit Deteriorated Loans (PCD): The Company acquires loans individually and in groups or portfolios. At acquisition, the Company reviews each loan to determine whether there is evidence of more than insignificant deterioration of credit quality since origination. Loans having an aggregate commitment of $ 250 thousand or greater and exhibiting the following characteristics have evidence of more than insignificant deterioration. • The loan is 30 days past due or greater as of the acquisition date. • The loan originated as a pass rated credit and has since been downgraded to a criticized or classified credit as of the acquisition date. • The loan has a non-accrual status as of the acquisition date. PCD loans are recorded at fair value. An allowance for credit losses ("ACL") is determined using the same methodology as other loans held for investment. The sum of the purchase price and ACL becomes its initial amortized cost basis. The difference between the initial amortized cost basis and par value of the loan is a noncredit discount or premium which is amortized into interest income over the life of the loan. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the statements of income.
Derivatives	Derivatives: Derivative financial instruments are recognized as assets or liabilities at fair value. The Company’s derivatives are interest-rate swaps and mortgage banking derivatives. These are used as part of the Company's asset and liability management strategy to aid in managing its interest rate risk position. The Company uses derivatives for balance sheet hedging purposes.
Concentration of Credit Risk	Concentration of Credit Risk: There are no significant concentrations of loans to any one industry or customer. However, most of the Company’s business activity is with customers located within Northeastern Ohio. Therefore, the Company’s exposure to credit risk is significantly affected by changes in the economy of an eleven county area. Loans secured by real estate represent 68.2 % of the total portfolio and changes related to the real estate markets are monitored by management.
Allowance for Loan Losses	Allowance for Credit Losses: On January 1, 2021, the Company adopted the current expected credit loss model (“CECL”). This methodology for calculating the allowance for credit losses considers the expected loss over the life of the loan. It also considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each loan. To develop the ACL estimate under the current expected loss model, the Company segments the loan portfolio into loan pools based on loan type and similar credit risk elements. The Company uses the cohort (“cohort”) and the probability of default/loss given default (“PD/LGD”) methodologies as described in the Credit Quality Indicators section of the loan footnote. Under ASC 326, if a loan does not share similar risk characteristics with loans in that pool, expected credit losses for that loan are evaluated individually. The Company has established specific thresholds for the loan portfolio that trigger when loans need to be evaluated individually. Including but not limited to commercial loans with an aggregate book balance of $ 500 thousand or greater, or consumer loans with book balance of $ 250 thousand or greater in which their payment of contractual principal balance and or interest is in doubt (nonaccrual status). In addition, ASC 326 requires the Company to establish a separate liability for anticipated credit losses for unfunded commitments. Under CECL the credit loss estimation process involves procedures that consider the unique characteristics of the Company’s loan portfolio segments. These segments are disaggregated into the loan pools for monitoring. A model of risk characteristics, such as loss history and delinquency experience, trends in past due and non-performing loans, as well as existing economic conditions and supportable forecasts are used to determine credit loss assumptions. The allowance for credit losses 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: Commercial Real Estate Owner-Occupied, nonfarm nonresidential properties – The Company originates mortgage loans to operating companies primarily in the northeastern region of Ohio and western region of Pennsylvania. Owner-occupied real estate properties primarily include retail buildings, medical buildings and industrial/warehouse space. Owner-occupied loans are typically repaid first by the cash flows generated by the borrower’s business operations. The primary risk characteristics are specific to the underlying business and its ability to generate sustainable profitability and positive cash flow. Factors that may influence a borrower's ability to repay their loan include demand for the business’ products or services, the quality and depth of management, the degree of competition, regulatory changes, and general economic conditions. Commercial Real Estate Non-Owner Occupied, nonfarm nonresidential properties – The Company originates mortgage loans for commercial real estate that is managed as an investment property primarily in the northeastern region of Ohio and western region of Pennsylvania. Commercial real estate properties primarily include retail buildings/shopping centers, hotels, office/medical buildings and industrial/warehouse space. Increases in vacancy rates, interest rates or other changes in general economic conditions can have an impact on the borrower and its ability to repay the loan. Commercial real estate loans are generally considered to have a higher degree of credit risk as they may be dependent on the ongoing success and operating viability of a fewer number of tenants who are occupying the property and who may have a greater degree of exposure to economic conditions. Farmland (including farm residential and other improvements) – The Company originates loans secured by farmland and improvements thereon, secured by mortgages. Farmland includes all land known to be used or usable for agricultural purposes, such as crop and livestock production. Farmland also includes grazing or pasture land, whether tillable or not and whether wooded or not. The primary risk characteristics are specific to the uncertainty on production, market, financial, environmental and human resources. Commercial Real Estate Other – The Company originates mortgage loans for multifamily properties primarily in the northeastern region of Ohio and western region of Pennsylvania and construction loans to finance land development preparatory to erecting new structures or the on-site construction of industrial, commercial, or multi-family buildings. Multifamily loans are expected to be repaid from the cash flows of the underlying property so the collective amount of rents must be sufficient to cover all operating expenses, property management and maintenance, taxes and debt service. Increases in vacancy rates, interest rates or other changes in general economic conditions can have an impact on the borrower and its ability to repay the loan. Construction loans include not only construction of new structures, but also additions or alterations to existing structures and the demolition of existing structures to make way for new structures. Construction loans are generally secured by real estate. The primary risk characteristics are specific to the uncertainty on whether the construction will be completed according to the specifications and schedules. Factors that may influence the completion of construction may be customer specific, such as the quality and depth of property management, or related to changes in general economic conditions. Commercial and Industrial – The Company originates lines of credit and term loans to operating companies for business purposes. The loans are generally secured by business assets such as accounts receivable, inventory, business vehicles and equipment. Commercial and Industrial loans are typically repaid first by the cash flows generated by the borrower’s business operations. The primary risk characteristics are specific to the underlying business and its ability to generate sustainable profitability and positive cash flow. Factors that may influence a borrower's ability to repay their loan include demand for the business’ products or services, the quality and depth of management, the degree of competition, regulatory changes, and general economic conditions. The ability of the Company to foreclose and realize sufficient value from business assets securing these loans is often uncertain. To mitigate the risk characteristics of commercial and industrial loans, commercial real estate may be included as a secondary source of collateral. The Company will often require more frequent reporting requirements from the borrower in order to better monitor its business performance. The Company also originates various types of loans made directly to municipalities and nonprofit organizations. These loans are repaid through general cash flows or through specific revenue streams and charitable contributions. The primary risk characteristics associated with municipal loans are the municipality's or nonprofit’s ability to manage cash flow, balance the fiscal budget, fixed asset and infrastructure requirements. Additional risks include changes in demographics, as well as social and political conditions. Agricultural Production – The Company originates loans secured or unsecured to farm owners and operators for the purpose of financing agricultural production, including the growing and storing of crops, the marketing or carrying of agricultural products by the growers thereof, and the breeding, raising, fattening, or marketing of livestock, and for purchases of farm machinery, equipment, and implements. The primary risk characteristics are specific to the uncertainty on production, market, financial, environmental and human resources. 1-4 Family Residential Real Estate – The Company originates 1-4 family residential mortgage and construction loans primarily within the northeastern region of Ohio and western region of Pennsylvania. These loans are secured by first or second liens on a primary residence or investment property. The primary risk characteristics associated with residential mortgage loans typically involve major changes to the borrower, including unemployment or other loss of income; unexpected significant expenses, such as medical expenses, catastrophic events, divorce or death. Residential mortgage loans that have adjustable rates could expose the borrower to higher payments in a rising rate environment. Real estate values could decrease and cause the value of the underlying property to fall below the loan amount, creating additional potential loss exposure for the Company. Residential construction loans are exposed to uncertainty on whether the construction will be completed according to the specifications and schedules. Factors that may influence the completion of construction may be customer specific, or related to changes in general economic conditions. Home Equity Lines of Credit – The primary risk characteristics associated with home equity lines of credit typically involve changes to the borrower, including unemployment or other loss of income; unexpected significant expenses, such as major medical expenses, catastrophic events, divorce and death. Home equity lines of credit are typically originated with variable or floating interest rates, which could expose the borrower to higher payments in a rising interest rate environment. Real estate values could decrease and cause the value of the underlying property to fall below the loan amount, creating additional potential loss exposure for the Company. Indirect Loans – The Company originates consumer loans extended for the purpose of purchasing new and used passenger cars and other vehicles such as minivans, vans, sport-utility vehicles, pickup trucks, recreational vehicles, and motorcycles for personal use. The primary risk characteristics associated with automobile loans typically involve major changes to the borrower, including unemployment or other loss of income, unexpected significant expenses, such as for major medical expenses, catastrophic events, divorce or death. Consumer Direct – The Company originates loans to individuals for household, family, and other personal expenditures. Consumer loans generally have higher interest rates and shorter terms than residential loans but tend to have higher credit risk due to the type of collateral securing the loan or in some cases the absence of collateral. The primary risk characteristics associated with other consumer loans typically involve major changes to the borrower, including unemployment or other loss of income, unexpected significant expenses, such as for major medical expenses, catastrophic events, divorce or death. Consumer Other – The Company originates lines of credit to individuals for household, family, and other personal expenditures. Consumer loans generally have higher interest rates and shorter terms than residential loans but tend to have higher credit risk due to the type of collateral securing the loan or in some cases the absence of collateral. The primary risk characteristics associated with other revolving loans typically involve major changes to the borrower, including unemployment or other loss of income, unexpected significant expenses, such as for major medical expenses, catastrophic events, divorce or death. The Company uses two methodologies, the cohort and the PD/LGD, to analyze loan pools. Cohort relies on the creation of cohorts to capture loans that qualify for a particular segment, as of a point in time. Those loans are then tracked over their remaining lives to determine their loss experience. The Company aggregates financial assets on the basis of similar risk characteristics when evaluating loans on a collective basis. Those characteristics include, but aren’t limited to, internal or external credit score, risk ratings, financial asset, loan type, collateral type, size, effective interest rate, term, or geographical location. The Company uses cohort primarily for consumer loan portfolios. The probability of default (“PD”) portion of PD/LGD is defined by the Company as 90 days past due, placed on non-accrual, or partially or wholly, charged-off. Typically, a one-year time period is used to asses PD. PD can be measured and applied using various risk criteria. Risk rating is one common way to apply PDs. Loss given default (“LGD”) is to determine the percentage of loss by facility or collateral type. LGD estimates can sometimes be driven, or influenced, by product type, industry or geography. The Company uses PD/LGD primarily for commercial loan portfolios. A reassessment of the existing acquired loans occurred in the third quarter of 2021. This was to align with the calculation of the ACL being used under the CECL model. To the extent that any purchased loan is not specifically reviewed, such loan is assumed to have characteristics similar to the characteristics of the originated risk pools. The grade for each purchased loan without evidence of credit deterioration is reviewed subsequent to the date of acquisition any time a loan is renewed or extended or at any time information becomes available to the Company that provides material insight regarding the loan’s performance, the status of the borrower or the quality or value of the underlying collateral. To the extent that current information indicates it is probable that the Company will collect all amounts according to the contractual terms thereof, such loan is not individually considered in the determination of the required allowance for credit losses. To the extent that current information indicates it is probable that the Company will not be able to collect all amounts according to the contractual terms thereof, such loan is considered in the determination of the required level of allowance as a loan individually evaluated. The ACL represents management’s estimate of expected credit losses in the Company’s loan portfolio at the balance sheet date. The Company estimates the ACL based on the amortized cost basis of the underlying loan and has made an accounting policy election to exclude accrued interest from the loan’s amortized cost basis and the related measurement of the ACL. Estimating the amount of the ACL is a function of a number of factors, including but not limited to changes in the loan portfolio, net charge-offs, trends in past due and nonaccrual loans, and the level of potential problem loans, all of which may be susceptible to significant change. While management uses the best information available to establish the allowance, future adjustments to the allowance may be necessary, which may be material, if economic conditions differ substantially from the assumptions used in estimating the allowance. If additions to the original estimate of the allowance for credit losses are deemed necessary, they will be reported in earnings in the period in which they become reasonably estimable and probable. Allocations of the allowance may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. T he Company evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is principal forgiveness, interest rate reductions, other-than-insignificant payment delays, term extensions, and combinations of the listed modifications. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows. Any restructuring of a loan in which the borrower has experienced financial difficulty and the terms of the loan are more favorable than would generally be considered for borrowers with the same credit characteristics would be individually evaluated. Otherwise, the restructured loan remains in the appropriate segment in the ACL model.
Servicing Rights	Servicing Rights: When mortgage loans are sold and servicing rights are retained, the servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. The Company compares the valuation model inputs and results to published industry data to validate the model results and assumptions. The fair value of the mortgage servicing rights as of December 31, 2023 and 2022 was $ 5.39 million and $ 5.28 million, respectively. All classes of servicing assets are subsequently measured using the amortization method, which requires servicing rights to be amortized into non‑interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing assets are evaluated for impairment based upon the fair value of the assets compared to carrying amount. Any impairment is reported as a valuation allowance, to the extent that fair value is less than the capitalized amount for a grouping. At December 31, 2023 and 2022, there was a valuation allowance totaling $ 54 thousand and $ 17 thousand, respectively. Servicing fee income is recorded when earned for servicing loans based on a contractual percentage of the outstanding principal or a fixed amount per loan. The amortization of mortgage servicing rights is netted against loan servicing fee income. Servicing fees, late fees and ancillary fees related to loan servicing are not considered significant for financial reporting.
Foreclosed Assets	Foreclosed Assets: Assets acquired through or in lieu of loan foreclosure are initially recorded at fair value less costs to sell, establishing a new cost basis. Physical possession of residential real estate property collateralizing a consumer mortgage loan occurs when legal title is obtained upon completion of foreclosure or when the borrow conveys all interest in the property to satisfy the loan through completion of a deed in lieu of foreclosure or a similar legal agreement. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. These assets are recorded in other assets on the balance sheets as other real estate owned (“OREO”). Operating costs after acquisition are expensed. The Company had $ 92 thousand of OREO recorded at December 31, 2023. There was zero recorded in 2022.
Premises and Equipment	Premises and Equipment: Land is carried at cost. Premises and equipment are stated at cost, less accumulated depreciation. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 5 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line method with useful lives ranging from 3 to 10 years.
Leases	Leases: Leases are classified as operating or finance leases at the lease commencement date. The Company leases certain locations and equipment. The Company records leases on the balance sheet in the form of a lease liability for the present value of future minimum payments under the lease terms and a right-of-use asset equal to the lease liability adjusted for items such as deferred or prepaid rent, lease incentives, and any impairment of the right-of-use asset. The discount rate used in determining the lease liability is based upon incremental borrowing rates the Company could obtain for similar loans as of the date of commencement or renewal.
Restricted Stock	Restricted Stock: The Bank is a member of the Federal Home Loan Bank (“FHLB”) system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. The Bank is also a member of and owns stock in the Federal Reserve Bank. These stocks are carried at cost, classified as restricted securities included in other investments, and periodically evaluated for impairment based on ultimate recovery of par value. Restricted stock totaled $ 20.2 million at December 31, 2023 and $ 18.2 million in 2022. Cash and stock dividends are reported as income.
Bank Owned Life Insurance	Bank Owned Life Insurance: The Company has purchased life insurance policies on certain key officers. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Long-term Assets	Long-term Assets: Premises and equipment and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Goodwill resulting from a business combination is generally determined as the excess of the fair value of the consideration transferred over the fair value of the net assets acquired as of the acquisition date. Goodwill acquired in a business combination and determined to have an indefinite useful life is not amortized, but tested for impairment at least annually. The Company has selected September 30 as the date to perform the annual goodwill impairment tests associated with the acquisitions of Farmers Trust, Farmers Insurance and the recent Banking acquisitions. Intangible assets with finite useful lives are amortized over their estimated useful lives. Goodwill is the only intangible asset with an indefinite life on the balance sheet. Core deposit intangible assets arising from bank acquisitions are amortized over their estimated useful lives of 7 to 8 years. Non-compete contracts are amortized on a straight-line basis, over the term of the agreements. Customer relationship and trade name intangibles are amortized over a range of 13 to 15 years on an accelerated method.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments: Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.
Stock-Based Compensation	Stock-Based Compensation: Compensation cost is recognized for restricted stock awards issued to employees, based on the fair value of these awards at the date of grant. The market price of the Company’s common stock at the grant date is used for restricted stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period. For awards with graded vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award.
Income Taxes	Income Taxes : Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 % likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in income tax expense.
Retirement Plans	Retirement Plans: Employee 401(k) and profit sharing plan expense is the amount of matching and discretionary contributions. Deferred compensation and supplemental retirement plan expense allocates the benefits over years of service.
Earnings Per Common Share	Earnings per Common Share: Basic earnings per common share is net income divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share include the dilutive effect of additional potential common shares issuable under stock equity awards. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements.
Comprehensive Income	Comprehensive Income: Comprehensive income consists of net income and other comprehensive income (loss). Other comprehensive income (loss) consists of unrealized gains and losses on securities available for sale and changes in the funded status of the post-retirement plan, which are recognized as separate components of equity, net of tax effects.
Loss Contingencies	Loss Contingencies: Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are any matters currently that would have a material effect on the financial statements.
Restrictions on Cash	Restrictions on Cash: Cash on hand or on deposit with the Federal Reserve Bank (“FRB”) was required to meet regulatory reserve and clearing requirements.
Equity	Equity: Treasury stock is carried at cost.
Dividend Restriction	Dividend Restriction: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank and Farmers Trust to the holding company or by the holding company to shareholders.
Fair Value of Financial Instruments	Fair Value of Financial Instruments: Fair values of financial instruments are estimated using relevant market information and other assumptions as more fully disclosed in Note 7. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Operating Segments	Operating Segments: Operations are managed and financial performance is primarily aggregated and reported in two lines of business, the Bank segment and Farmers Trust segment. The Company discloses segment information in Note 23.
Reclassification	Reclassification: Some items in the prior year financial statements were reclassified to conform to the current presentation. Reclassifications had no effect on prior year net income or stockholders' equity.
Newly Issued, Not Yet Effective Accounting Standards	Newly Issued, Not Yet Effective Accounting Standards: On March 12, 2020, the FASB issued ASU 2020-04 and amended by ASU 2021-01, Facilitation of the Effects of Reference Rate Reform on Financial Reporting , to ease the burden of accounting for contract modifications related to reference rate reform. The amendments in ASU 2020-04 create a new Topic in the Codification, ASC 848, Reference Rate Reform , which contains guidance that is designed to simplify how entities account for contracts that are modified to replace LIBOR or other benchmark interest rates with new rates. The amendments in ASU 2020-04 give entities the option to apply expedients and exceptions to contract modifications that are made until December 31, 2022, if certain criteria are met. If adopted, these amendments and exceptions should be applied to all eligible modifications to contracts that are accounted for under an ASC Topic or industry Subtopic. The guidance in ASC 848 will not apply to any contract modifications made after December 31, 2022. The amendments in this update are elective and can be applied during the period of March 12, 2020 through December 31, 2022. In December 2022, the FASB issued ASU 2022-06 that defers the sunset date from December 31, 2022 to December 31, 2024. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition.

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
Business Combinations (Tables)	Dec. 31, 2023
Pro Forma Information	The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effective on the assumed date. 2022 Net interest income $ 168,692 Provision for credit losses 17,246 Noninterest income 47,206 Noninterest expense 137,930 Income before income taxes 60,722 Income tax expense 10,007 Net income $ 50,715 Basic earnings per share $ 1.34 Diluted earnings per share $ 1.33
Cortland Bank
Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed	The following table summarizes the consideration paid for Emclaire and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition. Consideration Cash $ 33,440 Stock 59,202 Fair value of total consideration transferred $ 92,642 Fair value of assets acquired Cash and cash equivalents $ 20,265 Securities available for sale 126,970 Other investments 7,795 Loans, net 740,659 Premises and equipment 14,808 Bank owned life insurance 22,485 Core deposit intangible 19,249 Current and deferred taxes 17,708 Other assets 7,682 Total assets acquired 977,621 Fair value of liabilities assumed Deposits 875,813 Short-term borrowings 75,000 Accrued interest payable and other liabilities 7,104 Total liabilities 957,917 Net assets acquired $ 19,704 Goodwill created 72,938 Total net assets acquired $ 92,642

Securities Available for Sale (

Securities Available for Sale (Tables)	12 Months Ended
Securities Available for Sale (Tables)	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of the Amortized Cost and Fair Value of Available-for-Sale Investment Securities Corresponding Amounts of Unrealized Gains and Losses	The following table summarizes the amortized cost and fair value of the available-for-sale securities portfolio at December 31, 2023, and 2022, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss). No allowance for credit losses have been recognized for the securities portfolio at December 31, 2023 or 2022. Gross Gross Amortized Unrealized Unrealized 2023 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 145,439 $ 113 $ ( 17,597 ) $ 127,955 State and political subdivisions 644,880 4,792 ( 93,503 ) 556,169 Corporate bonds 18,554 187 ( 466 ) 18,275 Mortgage-backed securities - residential 624,529 1 ( 104,144 ) 520,386 Collateralized mortgage obligations 80,227 331 ( 6,559 ) 73,999 Small Business Administration 3,212 0 ( 295 ) 2,917 Totals $ 1,516,841 $ 5,424 $ ( 222,564 ) $ 1,299,701 Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 149,712 $ 0 $ ( 21,616 ) $ 128,096 State and political subdivisions 651,705 266 ( 121,891 ) 530,080 Corporate bonds 4,181 0 ( 302 ) 3,879 Mortgage-backed securities - residential 672,784 12 ( 117,654 ) 555,142 Collateralized mortgage obligations 52,291 0 ( 4,937 ) 47,354 Small Business Administration 3,839 0 ( 365 ) 3,474 Totals $ 1,534,512 $ 278 $ ( 266,765 ) $ 1,268,025
Proceeds from Sales of Available-for-Sale Securities and the Associated Gains and Losses	The proceeds from sales of available-for-sale securities and the associated gains and losses were as follows: 2023 2022 2021 Proceeds $ 85,306 $ 37,190 $ 35,175 Gross gains 441 6 863 Gross losses ( 939 ) ( 421 ) ( 25 )
Amortized Cost and Fair Value of the Debt Securities Maturity	The amortized cost and fair value of the debt securities portfolio are shown by expected maturity. Expected maturities may differ from contractual maturities if issuers have the right to call or prepay obligations, with or without a call, or prepayment penalties. Securities not due at a single maturity date are shown separately. Available for sale December 31, 2023 Amortized Maturity Cost Fair Value Within one year $ 600 $ 592 One to five years 32,288 30,039 Five to ten years 186,137 168,851 Beyond ten years 589,848 502,917 Mortgage-backed Securities, Collateralized Mortgage 707,968 597,302 Totals $ 1,516,841 $ 1,299,701
Available for Sale Investment Securities with Unrealized Losses	The following table summarizes the investment securities with unrealized losses for which an allowance for credit losses has not been recorded at December 31, 2023 and 2022, aggregated by major security type and length of time in a continuous unrealized loss position. 2023 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 399 $ ( 1 ) $ 122,361 $ ( 17,596 ) $ 122,760 $ ( 17,597 ) State and political subdivisions 15,852 ( 1,684 ) 428,416 ( 91,819 ) 444,268 ( 93,503 ) Corporate bonds 8,463 ( 284 ) 3,881 ( 182 ) 12,344 ( 466 ) Mortgage-backed securities - residential 5,113 ( 76 ) 515,259 ( 104,068 ) 520,372 ( 104,144 ) Collateralized mortgage obligations 20,019 ( 980 ) 43,808 ( 5,579 ) 63,827 ( 6,559 ) Small Business Administration 0 0 2,917 ( 295 ) 2,917 ( 295 ) Total temporarily impaired $ 49,846 $ ( 3,025 ) $ 1,116,642 $ ( 219,539 ) $ 1,166,488 $ ( 222,564 ) 2022 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 52,311 $ ( 5,835 ) $ 75,685 $ ( 15,781 ) $ 127,996 $ ( 21,616 ) State and political subdivisions 306,709 ( 56,650 ) 191,584 ( 65,241 ) 498,293 ( 121,891 ) Corporate bonds 2,893 ( 122 ) 986 ( 180 ) 3,879 ( 302 ) Mortgage-backed securities - residential 101,476 ( 13,545 ) 453,233 ( 104,109 ) 554,709 ( 117,654 ) Collateralized mortgage obligations 42,140 ( 4,137 ) 5,214 ( 800 ) 47,354 ( 4,937 ) Small Business Administration 1,295 ( 122 ) 2,179 ( 243 ) 3,474 ( 365 ) Total temporarily impaired $ 506,824 $ ( 80,411 ) $ 728,881 $ ( 186,354 ) $ 1,235,705 $ ( 266,765 )

Loans (Tables)

Loans (Tables)	12 Months Ended
Loans (Tables)	Dec. 31, 2023
Receivables [Abstract]
Schedule of Loan Balances	Loan balances at year end were as follows: 2023 2022 (In Thousands of Dollars) Commercial real estate Owner occupied $ 399,273 $ 330,768 Non-owner occupied 712,315 563,652 Farmland 202,950 188,850 Other 224,218 133,630 Commercial Commercial and industrial 346,354 293,643 Agricultural 58,338 58,087 Residential real estate 1-4 family residential 843,697 475,791 Home equity lines of credit 142,441 132,179 Consumer Indirect 226,815 197,125 Direct 23,805 16,421 Other 9,164 7,714 Total originated loans $ 3,189,370 $ 2,397,860 Net deferred loan costs 8,757 6,890 Allowance for credit losses ( 34,440 ) ( 26,978 ) Net loans $ 3,163,687 $ 2,377,772
Activity in the Allowance for Loan Losses by Portfolio Segment	The following tables present the activity in the allowance for credit losses by portfolio segment for years ended December 31, 2023, 2022 and 2021: December 31, 2023 Commercial Commercial Residential Consumer Total (In Thousands of Dollars) Allowance for credit losses Beginning balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 PCD ACL on loans acquired 850 138 11 0 999 Provision for credit losses 2,808 1,931 2,834 1,145 8,718 Loans charged off ( 349 ) ( 1,272 ) ( 384 ) ( 932 ) ( 2,937 ) Recoveries 1 104 81 496 682 Total ending allowance balance $ 18,150 $ 5,087 $ 6,916 $ 4,287 $ 34,440 December 31, 2022 Commercial Commercial Residential Consumer Total (In Thousands of Dollars) Allowance for credit losses Beginning balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 Provision for credit losses ( 742 ) 1,204 ( 493 ) 281 250 Loans charged off ( 300 ) ( 2,042 ) ( 92 ) ( 870 ) ( 3,304 ) Recoveries 3 75 89 479 646 Total ending allowance balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 December 31, 2021 Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 10,746 $ 5,018 $ 3,687 $ 2,693 $ 22,144 Impact of CECL adoption ( 2,137 ) 259 193 3,845 2,160 Provision for credit losses 6,226 ( 349 ) 1,121 ( 2,349 ) 4,649 PCD ACL on loans acquired 1,081 210 4 0 1,295 Loans charged off ( 70 ) ( 388 ) ( 297 ) ( 912 ) ( 1,667 ) Recoveries 33 199 162 411 805 Total ending allowance balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386
Schedule of Amortized Cost Basis in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of Loans	The following table presents the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of December 31, 2023: (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual with an allowance for credit loss Loans past due over 89 days still accruing December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 830 $ 0 Non-owner occupied 19 1,491 0 Farmland 1,957 9 0 Other 0 80 0 Commercial Commercial and industrial 394 1,408 0 Agricultural 203 317 0 Residential real estate 1-4 family residential 348 3,009 460 Home equity lines of credit 240 210 69 Consumer Indirect 22 300 125 Direct 65 69 1 Other 0 5 0 Total loans $ 5,052 $ 7,728 $ 655 The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of December 31, 2022: 2022 Nonaccrual Loans Past Due Days or More (In Thousands of Dollars) Commercial real estate Owner occupied $ 993 $ 0 Non-owner occupied 3,031 0 Farmland 2,183 0 Other 33 Commercial Commercial and industrial 3,840 50 Agricultural 299 0 Residential real estate 1-4 family residential 2,703 310 Home equity lines of credit 735 58 Consumer Indirect 313 62 Direct 179 12 Other 2 0 Total loans $ 14,311 $ 492
Schedule of Amortized Cost Basis in Past Due Loans	The following table presents the amortized cost basis of collateral-dependent loans by class of loans as of December 31, 2023: (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 0 $ 0 $ 0 Non-owner occupied 1,335 0 0 0 Farmland 1,957 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 94 867 0 0 Agricultural 0 203 0 0 Residential real estate 1-4 family residential 3,352 0 0 0 Home equity lines of credit 294 0 0 0 Consumer Indirect 0 0 53 0 Direct 0 0 19 66 Other 0 0 0 0 Total loans $ 8,836 $ 1,070 $ 72 $ 66 The following tables present the aging of the amortized cost basis in past due loans as of December 31, 2023 and 2022 by class of loans: December 31, 2023 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 302 $ 293 $ 2,634 $ 3,229 $ 395,799 $ 399,028 Non-owner occupied 90 0 1,510 1,600 710,195 711,795 Farmland 365 0 1,966 2,331 200,395 202,726 Other 0 0 80 80 223,697 223,777 Commercial Commercial and industrial 540 199 1,802 2,541 345,278 347,819 Agricultural 292 40 520 852 58,223 59,075 Residential real estate 1-4 family residential 6,819 4,488 3,817 15,124 828,437 843,561 Home equity lines of credit 729 34 519 1,282 141,189 142,471 Consumer Indirect 2,045 289 447 2,781 232,105 234,886 Direct 153 23 135 311 23,514 23,825 Other 4 0 5 9 9,155 9,164 Total loans $ 11,339 $ 5,366 $ 13,435 $ 30,140 $ 3,167,987 $ 3,198,127 December 31, 2022 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total Commercial real estate Owner occupied $ 159 $ 0 $ 993 $ 1,152 $ 329,305 $ 330,457 Non-owner occupied 0 0 3,031 3,031 560,013 563,044 Farmland 0 0 2,183 2,183 186,399 188,582 Other 0 0 33 33 133,288 133,321 Commercial Commercial and industrial 1,034 185 3,890 5,109 289,297 294,406 Agricultural 104 20 299 423 58,166 58,589 Residential real estate 1-4 family residential 4,247 1,775 3,013 9,035 466,313 475,348 Home equity lines of credit 115 92 793 1,000 131,209 132,209 Consumer Indirect 1,267 298 375 1,940 202,683 204,623 Direct 234 70 191 495 15,962 16,457 Other 0 5 2 7 7,707 7,714 Total loans: $ 7,160 $ 2,445 $ 14,803 $ 24,408 $ 2,380,342 $ 2,404,750
Schedule of Amortized Cost Basis for Loans Restructured	December 31, 2023 Amortized Cost (In Thousands of Dollars) Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Total % of Total Class of Financing Receivable Residential real estate 1-4 family residential $ 48 $ 30 $ 132 $ 210 0.03 % Total modifications to borrowers experiencing financial difficulty $ 48 $ 30 $ 132 $ 210 0.01 % The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the twelve months ended December 31, 2023: For purposes of this disclosure a default occurs when within 12 months of the original modification, a loan is 30 days contractually past due under the modified terms: December 31, 2023 Amortized Cost (In Thousands of Dollars) Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Residential real estate 1-4 family residential $ 0 $ 30 $ 0 Total modifications to borrowers experiencing financial difficulty $ 0 $ 30 $ 0
Schedule of Performance of Loans that Modified	The following table presents the performance of such loans that have been modified in the twelve months ended December 31, 2023: December 31, 2023 Payment status (Amortized cost Basis) (In Thousands of Dollars) Current 30-89 Days past due 90+ Days past due Accrual restructured loans Residential real estate 1-4 family residential $ 132 $ 30 $ 0 Total accruing restructured loans $ 132 $ 30 $ 0 Nonaccrual restructured loans Residential real estate 1-4 family residential $ 48 $ 0 $ 0 Total nonaccrual restructured loans $ 48 $ 0 $ 0 Total restructured loans $ 180 $ 30 $ 0
Risk Category of Loans by Class of Loans	Based on the most recent analysis performed, the risk category of loans by class of loans is as follows: December 31, 2023 Pass Special Sub Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 386,015 $ 9,628 $ 3,385 $ 399,028 Non-owner occupied 648,063 27,938 35,794 711,795 Farmland 200,240 0 2,486 202,726 Other 215,459 0 8,318 223,777 Commercial Commercial and industrial 334,764 646 12,409 347,819 Agricultural 58,506 17 552 59,075 Total loans $ 1,843,047 $ 38,229 $ 62,944 $ 1,944,220 December 31, 2022 Pass Special Sub Total Commercial real estate Owner occupied $ 324,979 $ 1,193 $ 4,285 $ 330,457 Non-owner occupied 527,267 25,541 10,236 563,044 Farmland 186,057 0 2,525 188,582 Other 133,218 0 103 133,321 Commercial Commercial and industrial 282,412 777 11,217 294,406 Agricultural 58,002 250 337 58,589 Total loans $ 1,511,935 $ 27,761 $ 28,703 $ 1,568,399
Investment in Residential, Consumer and Indirect Auto Loans Based on Payment Activity	The following table presents the amortized cost in residential, consumer and indirect auto loans based on payment activity. Nonperforming loans are loans past due 90 days and still accruing interest and nonaccrual loans. Residential Real Estate Consumer December 31, 2023 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other (In Thousands of Dollars) Performing $ 839,744 $ 141,952 $ 234,439 $ 23,690 $ 9,159 Nonperforming 3,817 519 447 135 5 Total loans $ 843,561 $ 142,471 $ 234,886 $ 23,825 $ 9,164 Residential Real Estate Consumer December 31, 2022 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other Performing $ 472,335 $ 131,416 $ 204,248 $ 16,266 $ 7,712 Nonperforming 3,013 793 375 191 2 Total loans $ 475,348 $ 132,209 $ 204,623 $ 16,457 $ 7,714
Risk Categories and Year of Origination	The following table presents total loans by risk categories and year of origination. Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 176,071 $ 250,364 $ 202,288 $ 128,800 $ 138,444 $ 338,829 $ 14,741 $ 1,249,537 Special mention 0 293 12,156 8,779 6,565 9,773 0 37,566 Substandard 0 0 3,972 18,232 3,982 20,627 684 47,497 Total commercial real estate loans $ 176,071 $ 250,657 $ 218,416 $ 155,811 $ 148,991 $ 369,229 $ 15,425 $ 1,334,600 Commercial real estate current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 145 $ 204 $ 0 $ 349 Commercial and industrial Risk Rating Pass $ 90,807 $ 85,255 $ 40,444 $ 21,794 $ 9,736 $ 23,030 $ 63,698 $ 334,764 Special mention 0 141 355 21 0 0 129 646 Substandard 195 3,551 980 404 1,077 699 5,503 12,409 Total commercial loans $ 91,002 $ 88,947 $ 41,779 $ 22,219 $ 10,813 $ 23,729 $ 69,330 $ 347,819 Commercial and industrial current period gross write-offs $ 0 $ 178 $ 579 $ 11 $ 16 $ 394 $ 0 $ 1,178 Agricultural Risk Rating Pass $ 36,314 $ 57,469 $ 29,807 $ 37,620 $ 20,020 $ 61,033 $ 16,483 $ 258,746 Special mention 0 0 0 0 0 0 17 17 Substandard 0 33 448 225 50 2,282 0 3,038 Total agricultural loans $ 36,314 $ 57,502 $ 30,255 $ 37,845 $ 20,070 $ 63,315 $ 16,500 $ 261,801 Agricultural current period gross write-offs $ 0 $ 15 $ 70 $ 3 $ 0 $ 6 $ 0 $ 94 Residential real estate Risk Rating Pass $ 63,365 $ 171,587 $ 164,271 $ 132,022 $ 49,035 $ 245,980 $ 3,652 $ 829,912 Special mention 0 229 0 66 107 1,655 0 2,057 Substandard 37 104 510 2,546 353 8,042 0 11,592 Total residential real estate loans $ 63,402 $ 171,920 $ 164,781 $ 134,634 $ 49,495 $ 255,677 $ 3,652 $ 843,561 Residential real estate current period gross write-offs $ 52 $ 0 $ 49 $ 130 $ 0 $ 129 $ 0 $ 360 Home equity lines of credit Risk Rating Pass $ 0 $ 19 $ 14 $ 44 $ 7 $ 1,911 $ 138,356 $ 140,351 Special mention 0 0 0 0 0 0 0 0 Substandard 0 26 13 82 44 1,856 99 2,120 Total home equity lines of credit $ 0 $ 45 $ 27 $ 126 $ 51 $ 3,767 $ 138,455 $ 142,471 Home equity lines of credit current period gross write-offs $ 0 $ 0 $ 0 $ 8 $ 0 $ 16 $ 0 $ 24 Consumer Risk Rating Pass $ 77,977 $ 75,517 $ 34,754 $ 22,580 $ 12,344 $ 34,840 $ 9,002 $ 267,014 Substandard 54 125 175 188 133 186 0 861 Total consumer loans $ 78,031 $ 75,642 $ 34,929 $ 22,768 $ 12,477 $ 35,026 $ 9,002 $ 267,875 Consumer current period gross write-offs $ 44 $ 176 $ 93 $ 86 $ 32 $ 352 $ 149 $ 932 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 188,240 $ 174,841 $ 120,883 $ 138,342 $ 89,769 $ 256,103 $ 17,286 $ 985,464 Special mention 0 711 1,861 5,286 624 18,252 0 26,734 Substandard 0 18 256 1,968 267 10,952 1,163 14,624 Total commercial real estate loans $ 188,240 $ 175,570 $ 123,000 $ 145,596 $ 90,660 $ 285,307 $ 18,449 $ 1,026,822 Commercial Risk Rating Pass $ 100,368 $ 45,872 $ 34,110 $ 16,854 $ 13,574 $ 14,664 $ 56,970 $ 282,412 Special mention 0 197 0 0 0 0 580 777 Substandard 3,642 1,331 356 152 110 1,761 3,865 11,217 Total commercial loans $ 104,010 $ 47,400 $ 34,466 $ 17,006 $ 13,684 $ 16,425 $ 61,415 $ 294,406 Agricultural Risk Rating Pass $ 51,096 $ 36,376 $ 44,133 $ 23,661 $ 24,003 $ 45,490 $ 19,300 $ 244,059 Special mention 0 0 0 0 0 0 250 250 Substandard 0 379 235 72 0 2,146 30 2,862 Total agricultural loans $ 51,096 $ 36,755 $ 44,368 $ 23,733 $ 24,003 $ 47,636 $ 19,580 $ 247,171 Residential real estate Risk Rating Pass $ 83,951 $ 112,463 $ 76,095 $ 31,404 $ 22,918 $ 135,757 $ 3,956 $ 466,544 Special mention 0 0 70 118 76 93 0 357 Substandard 0 136 249 121 9 7,932 0 8,447 Total residential real estate loans $ 83,951 $ 112,599 $ 76,414 $ 31,643 $ 23,003 $ 143,782 $ 3,956 $ 475,348 Home equity lines of credit Risk Rating Pass $ 0 $ 10 $ 0 $ 0 $ 16 $ 1,394 $ 128,622 $ 130,042 Special mention 0 0 0 0 0 0 49 49 Substandard 0 13 137 20 0 1,848 100 2,118 Total home equity lines of credit $ 0 $ 23 $ 137 $ 20 $ 16 $ 3,242 $ 128,771 $ 132,209 Consumer Risk Rating Pass $ 98,530 $ 46,945 $ 32,284 $ 20,849 $ 10,918 $ 10,942 $ 7,302 $ 227,770 Special mention 0 0 0 0 0 0 0 0 Substandard 102 113 267 230 109 202 1 1,024 Total consumer loans $ 98,632 $ 47,058 $ 32,551 $ 21,079 $ 11,027 $ 11,144 $ 7,303 $ 228,794
Summary of Loan Pools and Methodology Used in Calculation of Allowance for Credit Losses	The following table presents the loan pools and the associated methodology used during the calculation of the allowance for credit losses in 2023. Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family Residential Real Estate - 1st Liens Cohort Credit Loss History 1-4 Family Residential Real Estate - 2nd Liens Cohort Credit Loss History Home Equity Lines of Credit Home Equity Lines of Credit Cohort Credit Loss History Consumer Finance Cash Reserves Cohort Credit Loss History Direct Cohort Credit Loss History Indirect Cohort Credit Loss History Commercial Commercial and Industrial PD/LGD Credit Loss History Agricultural PD/LGD Credit Loss History Municipal PD/LGD Credit Loss History Commercial real estate Owner Occupied PD/LGD Credit Loss History Non-Owner Occupied PD/LGD Credit Loss History Multifamily PD/LGD Credit Loss History Farmland PD/LGD Credit Loss History Construction PD/LGD Credit Loss History
Schedule of Par Value of Purchased Loans	2023 Par value of acquired loans at acquisition $ 797,616 Net purchase discount ( 55,958 ) Allowance for credit losses of PCD loans ( 999 ) Purchase price of loans at acquisition $ 740,659
Schedule of Outstanding Balance and Related Allowance on Loans	The outstanding balance at December 31, 2023 and related allowance on PCD loans is as follows (in thousands): Loan Balance ACL Balance Commercial real estate Owner Occupied $ 430 $ 19 Non-owner Occupied 30,653 914 Farmland 9 0 Commercial Commercial and industrial 2,229 158 Agricultural 149 9 Residential real estate 1-4 family residential 1,211 7 Home equity lines of credit 3 0 Total $ 34,684 $ 1,107

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
Revenue from Contracts with Customers (Tables)	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Summary of Noninterest Income by Revenue Stream and Reportable Segment, Net of Eliminations	All material revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. ASC 606 rules govern the disclosure of revenue tied to contracts. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the years ended December 31, 2023, 2022 and 2021. Items outside the scope of ASC 606 are noted as such. (In Thousands of Dollars) Trust Bank Totals December 31, 2023 Service charges on deposit accounts $ 0 $ 6,322 $ 6,322 Debit card and EFT fees 0 7,059 7,059 Trust fees 10,108 0 10,108 Insurance agency commissions 0 5,444 5,444 Retirement plan consulting fees 1,406 0 1,406 Investment commissions 0 1,978 1,978 Other (outside the scope of ASC 606) 0 9,544 9,544 Total noninterest income $ 11,514 $ 30,347 $ 41,861 (In Thousands of Dollars) Trust Bank Totals December 31, 2022 Service charges on deposit accounts $ 0 $ 4,716 $ 4,716 Debit card and EFT fees 0 5,814 5,814 Trust fees 9,638 0 9,638 Insurance agency commissions 0 4,402 4,402 Retirement plan consulting fees 1,389 0 1,389 Investment commissions 0 2,183 2,183 Other (outside the scope of ASC 606) 8,375 7,685 16,060 Total noninterest income $ 19,402 $ 24,800 $ 44,202 (In Thousands of Dollars) Trust Bank Totals December 31, 2021 Service charges on deposit accounts $ 0 $ 3,660 $ 3,660 Debit card and EFT fees 0 5,144 5,144 Trust fees 9,438 0 9,438 Insurance agency commissions 0 3,456 3,456 Retirement plan consulting fees 1,421 0 1,421 Investment commissions 0 2,276 2,276 Other 0 12,798 12,798 Total noninterest income $ 10,859 $ 27,334 $ 38,193

Loan Servicing (Tables)

Loan Servicing (Tables)	12 Months Ended
Loan Servicing (Tables)	Dec. 31, 2023
Transfers and Servicing [Abstract]
Summary of Principal Balance for Mortgage Loans	The principal balances of these loans at year-end are as follows: 2023 2022 Mortgage loan portfolios serviced for: FHLMC $ 544,140 $ 532,868 FHLB Pittsburgh 28,405 0 Ending balance $ 572,545 $ 532,868
Summary of Activity for Mortgage Servicing Rights	Activity for mortgage servicing rights for years ended December 31, 2023, 2022 and 2021 are as follows: 2023 2022 2021 Servicing rights: Beginning balance $ 3,331 $ 3,403 $ 3,198 Additions 588 960 1,556 Acquired in merger 305 0 0 Amortization to expense ( 735 ) ( 1,015 ) ( 1,351 ) Total servicing rights before valuation allowance $ 3,489 $ 3,348 $ 3,403 Change in valuation allowance ( 37 ) ( 17 ) 0 Ending balance $ 3,452 $ 3,331 $ 3,403

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
Fair Value (Tables)	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Assets Measured at Fair Value on Recurring Basis	Assets measured at fair value on a recurring basis are summarized below: Fair Value Measurements at December 31, 2023 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 127,955 $ 0 127,955 $ 0 State and political subdivisions 556,169 0 556,169 0 Corporate bonds 18,275 0 16,935 1,340 Mortgage-backed securities-residential 520,386 0 520,386 0 Collateralized mortgage obligations 73,999 0 73,999 0 Small Business Administration 2,917 0 2,917 0 Total investment securities $ 1,299,701 $ 0 $ 1,298,361 $ 1,340 Equity securities $ 226 $ 226 $ 0 $ 0 Loans held for sale 3,711 0 3,711 0 Interest rate swaps 4,191 0 4,191 0 Interest rate lock commitments 109 0 109 0 Financial Liabilities Interest rate swaps $ 4,191 $ 0 $ 4,191 $ 0 Fair value hedge derivative 836 0 836 0 Mortgage banking derivative 14 0 14 0 Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 128,096 $ 0 $ 128,096 $ 0 State and political subdivisions 530,080 0 530,080 0 Corporate bonds 3,879 0 3,879 0 Mortgage-backed securities-residential 555,142 0 555,141 1 Collateralized mortgage obligations 47,354 0 47,354 0 Small Business Administration 3,474 0 3,474 0 Equity securities Equity securities at fair value 196 196 0 0 Other equity investments measured at net asset value 15,048 n/a n/a n/a Total investment securities $ 1,283,269 $ 196 $ 1,268,024 $ 1 Loans held for sale $ 858 $ 0 $ 858 $ 0 Interest rate swaps 5,503 0 5,503 0 Mortgage banking derivative 31 0 31 0 Financial Liabilities Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0
Reconciliation of All Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs	The table below presents a reconciliation of all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31: Investment Securities Available-for-sale (Level 3) 2023 2022 2021 Beginning Balance $ 1 $ 3 $ 4 Transfers between levels 0 0 0 Acquired and/or purchased 1,600 0 0 Discount accretion (premium amortization) 48 0 0 Repayments, calls and maturities ( 401 ) ( 2 ) ( 1 ) Changes to unrealized gains (losses) 92 0 0 Ending Balance $ 1,340 $ 1 $ 3
Assets Measured at Fair Value on Non-Recurring Basis	Assets measured at fair value on a non-recurring basis are summarized below: Fair Value Measurements at December 31, 2023 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial real estate Non-Owner occupied $ 838 $ 0 $ 0 $ 838 Commercial 267 0 0 267 1–4 family residential 1,547 0 0 1,547 Mortgage servicing rights 210 0 0 210 Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial real estate Non-Owner occupied $ 746 $ 0 $ 0 $ 746 Commercial 395 0 0 395 1–4 family residential 74 0 0 74
Fair Value Measurements for Financial Instruments	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 year ended 2023 and 2022: December 31, 2023 Fair value Valuation Unobservable Range Individually Evaluated Commercial real estate $ 838 Income approach Adjustment for difference between cap rates of comparable sales ( 49.65 %) - 46.77 % 16.63 %) Commercial 267 Quoted price for collateral Offer price 64.38 % Residential 1,547 Sales comparison Adjustment for differences between comparable sales ( 5.39 %) - ( 2.11 %) 2.67 %) December 31, 2022 Fair value Valuation Unobservable Range Individually Evaluated Commercial real estate $ 746 Quoted price for collateral Offer price 7.45 % Commercial 395 Quoted price for collateral Offer price 43.00 % Residential 74 Sales comparison Adjustment for differences between comparable sales ( 13.77 %) - ( 5.68 %) 13.77 %)
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments not previously presented, at December 31, 2023 and December 31, 2022 are as follows: Fair Value Measurements at December 31, 2023 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 103,658 $ 28,896 $ 74,762 $ 0 $ 103,658 Regulatory stock 20,197 n/a n/a n/a n/a Loans, net 3,163,687 0 0 3,015,732 3,015,732 Financial liabilities Deposits 4,177,386 3,452,104 719,497 0 4,171,601 Short-term borrowings 355,000 0 355,000 0 355,000 Long-term borrowings 88,663 0 70,893 0 70,893 Fair Value Measurements at December 31, 2022 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 75,551 $ 21,395 $ 54,156 $ 0 $ 75,551 Regulatory stock 18,200 n/a n/a n/a n/a Loans, net 2,377,772 0 0 2,330,164 2,330,164 Financial liabilities Deposits 3,561,768 2,999,188 561,292 0 3,560,480 Short-term borrowings 95,000 0 95,000 0 95,000 Long-term borrowings 88,211 0 73,566 0 73,566

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
Premises and Equipment (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Premises and Equipment	Year-end premises and equipment owned and utilized in the operations of the Company were as follows: 2023 2022 Land $ 10,134 $ 6,200 Buildings 40,291 30,296 Furniture, fixtures and equipment 20,281 18,474 Leasehold Improvements 3,440 1,347 74,146 56,317 Less accumulated depreciation ( 29,782 ) ( 25,553 ) Net book value $ 44,364 $ 30,764

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2023
Leases [Abstract]
Maturities of Lease Liabilities	Maturities of lease liabilities are as follows as of December 31, 2023: 2024 $ 1,175 2025 1,092 2026 975 2027 898 2028 917 Thereafter 5,659 Total Payments 10,716 Less: Imputed Interest ( 1,738 ) Total $ 8,978

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
Goodwill and Intangible Assets (Tables)	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired intangible assets were as follows: 2023 2022 Gross Accumulated Gross Accumulated Other intangible: Customer relationship intangibles $ 7,210 $ ( 6,953 ) $ 7,210 $ ( 6,793 ) Non-compete contracts 457 ( 413 ) 457 ( 401 ) Trade Name 1,126 ( 440 ) 1,126 ( 409 ) Core deposit intangible 32,115 ( 10,260 ) 12,866 ( 7,030 ) Total $ 40,908 $ ( 18,066 ) $ 21,659 $ ( 14,633 )
Estimated Amortization Expense	Estimated amortization expense for each of the next five years and thereafter: 2024 $ 2,872 2025 2,806 2026 2,710 2027 2,596 2028 2,586 Thereafter 9,272 Total $ 22,842

Deposits (Tables)

Deposits (Tables)	12 Months Ended
Deposits (Tables)	Dec. 31, 2023
Banking and Thrift, Interest [Abstract]
Summary of Year-end deposits	Following is a summary of year-end deposits: 2023 2022 Noninterest-bearing demand $ 1,026,630 $ 896,957 Interest-bearing demand 1,362,609 1,224,884 Money market 593,975 435,369 Savings 468,890 441,978 Brokered time deposits 0 138,051 Certificates of deposit 725,282 424,529 Total $ 4,177,386 $ 3,561,768
Summary of Scheduled Maturities of Brokered Deposits and Certifcates of Deposit	Following is a summary of scheduled maturities of brokered deposits and certificates of deposit during the years following December 31, 2023: 2024 $ 656,154 2025 32,302 2026 20,007 2027 5,569 2028 4,302 Thereafter 6,948 Total $ 725,282

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
Long-Term Borrowings (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of All Junior Subordinated Debentures and Subordinated Debentures	Balances were as follows at December 31, 2023 and 2022: 2023 2022 Amount Amount TSEO Statutory Trust I $ 2,521 $ 2,472 Maple Leaf Financial Statutory Trust II 7,740 7,517 Cortland Statutory Trust I 4,382 4,327 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,643 $ 14,316 Subordinated debentures 74,020 73,895 Total long-term borrowings $ 88,663 $ 88,211

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
Commitments and Contingent Liabilities (Tables)	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
The Contractual Amounts of Financial Instruments with Off-Balance-Sheet Risk at Year End	The contractual amounts of financial instruments with off-balance-sheet risk at year-end were as follows: 2023 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments and unused lines of credit $ 150,697 $ 647,843 $ 111,889 $ 513,614

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
Stock Based Compensation (Tables)	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Award Activity under Plan	The following is the activity under the Plan during 2023: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 Granted 105,891 10.63 102,750 14.16 Vested ( 41,401 ) 12.78 ( 30,635 ) 14.35 Forfeited ( 3,729 ) 14.65 0 0.00 Ending balance - non-vested shares 253,776 $ 14.97 209,484 $ 15.01 The following is the activity under the Plan during 2022: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 Granted 132,268 16.63 56,724 17.25 Vested ( 35,817 ) 15.79 ( 65,481 ) 17.48 Forfeited ( 3,000 ) 13.68 ( 12,862 ) 14.74 Ending balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
Regulatory Matters (Tables)	Dec. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of Actual and Required Capital Amounts (Not Including Capital Conservation Buffer) and Ratios	Actual and required capital amounts (not including the capital conservation buffer) and ratios are presented below at year-end Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio 2023 Common equity tier 1 capital ratio Consolidated $ 392,244 10.61 % $ 166,303 4.5 % N/A N/A Bank 411,304 11.15 % 165,996 4.5 % 239,772 6.5 % Total risk based capital ratio Consolidated 519,684 14.06 % 295,650 8.0 % N/A N/A Bank 447,584 12.13 % 295,104 8.0 % 368,881 10.0 % Tier I risk based capital ratio Consolidated 410,244 11.10 % 221,737 6.0 % N/A N/A Bank 411,304 11.15 % 221,328 6.0 % 295,104 8.0 % Tier I leverage ratio Consolidated 410,244 8.02 % 204,598 4.0 % N/A N/A Bank 411,304 8.07 % 203,989 4.0 % 254,986 5.0 % 2022 Common equity tier 1 capital ratio Consolidated $ 403,307 13.71 % $ 132,349 4.5 % N/A N/A Bank 372,679 12.71 % 131,968 4.5 % 190,620 6.5 % Total risk based capital ratio Consolidated 523,285 17.79 % 235,288 8.0 % N/A N/A Bank 399,657 13.62 % 234,609 8.0 % 293,262 10.0 % Tier I risk based capital ratio Consolidated 421,307 14.32 % 176,466 6.0 % N/A N/A Bank 372,679 12.71 % 175,957 6.0 % 234,609 8.0 % Tier I leverage ratio Consolidated 421,307 9.84 % 171,233 4.0 % N/A N/A Bank 372,679 8.76 % 170,245 4.0 % 212,807 5.0 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Provision for Income Taxes (Credit)	The provision for income taxes (credit) consists of the following: 2023 2022 2021 Current expense $ 9,230 $ 10,885 $ 10,794 Deferred expense (benefit) ( 464 ) 1,353 ( 524 ) Totals $ 8,766 $ 12,238 $ 10,270
Effective Tax Rates Differ from Federal Statutory Rate	Effective tax rates differ from the federal statutory rate of 21 % that were applied to income before income taxes due to the following: 2023 2022 2021 Statutory tax $ 12,327 $ 15,295 $ 13,026 Effect of nontaxable interest ( 2,040 ) ( 2,591 ) ( 2,274 ) Bank owned life insurance, net ( 513 ) ( 380 ) ( 273 ) Tax credit investments ( 366 ) ( 194 ) ( 200 ) Effect of nontaxable insurance premiums ( 404 ) ( 318 ) ( 322 ) Stock compensation 41 ( 63 ) ( 9 ) Other ( 279 ) 489 322 Actual tax $ 8,766 $ 12,238 $ 10,270
Deferred Tax Assets (Liabilities)	Deferred tax assets (liabilities) are comprised of the following: 2023 2022 Deferred tax assets: Allowance for credit losses $ 7,235 $ 5,665 Net unrealized loss on securities available for sale 45,599 55,962 Net unrealized loss on swap derivative 269 0 Basis in investment securities 6,976 0 Purchase accounting adjustments 4,147 0 Deferred and accrued compensation 2,060 1,748 Deferred loan fees and costs 0 275 Nonaccrual loan interest income 659 648 Restricted stock 795 501 Lease liabilities 2,164 1,841 Other 198 0 Gross deferred tax assets $ 70,102 $ 66,640 Deferred tax liabilities: Depreciation and amortization $ ( 1,701 ) $ ( 1,485 ) Federal Home Loan Bank dividends 0 ( 904 ) Purchase accounting adjustments 0 ( 1,862 ) Mortgage servicing rights ( 725 ) ( 700 ) Prepaid expenses ( 41 ) ( 365 ) Lease right of use asset ( 2,116 ) ( 1,766 ) Other 0 ( 234 ) Gross deferred tax liabilities ( 4,583 ) ( 7,316 ) Net deferred tax asset $ 65,519 $ 59,324

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
Accumulated Other Comprehensive Income (Loss) (Tables)	Dec. 31, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table represents the changes in accumulated other comprehensive income (loss) by component, net of tax, for the years ended December 31, 2023 and 2022. Net unrealized holding gains (losses) on available for sale securities Reclassification adjustment for (gains) losses realized in income on fair value hedge Change in funded status of post-retirement plan Total December 31, 2023 Beginning balance $ ( 210,489 ) $ 0 $ ( 1 ) $ ( 210,490 ) Other comprehensive income (loss) before reclassification 38,557 0 ( 1 ) 38,556 Amounts reclassified from accumulated other comprehensive income (loss) 393 ( 1,013 ) 0 ( 620 ) Net current period other comprehensive income (loss) 38,950 ( 1,013 ) ( 1 ) 37,936 Ending balance $ ( 171,539 ) $ ( 1,013 ) $ ( 2 ) $ ( 172,554 ) December 31, 2022 Beginning balance $ 9,293 $ 0 $ 2 $ 9,295 Other comprehensive (loss) before reclassification ( 220,110 ) 0 ( 3 ) ( 220,113 ) Amounts reclassified from accumulated other comprehensive income 328 0 0 328 Net current period other comprehensive (loss) ( 219,782 ) 0 ( 3 ) ( 219,785 ) Ending balance $ ( 210,489 ) $ 0 $ ( 1 ) $ ( 210,490 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2023
Related Party Transactions [Abstract]
Loans to Principal Officers, Directors, and Their Affiliates	Loans to principal officers, directors, and their affiliates during 2023 and 2022 were as follows: 2023 2022 Beginning balance $ 10,491 $ 11,074 New loans 4,404 983 Repayments ( 1,941 ) ( 1,566 ) Ending balance $ 12,954 $ 10,491

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
Earnings Per Share (Tables)	Dec. 31, 2023
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The factors used in the earnings per share computation follow: 2023 2022 2021 Basic EPS Net income $ 49,932 $ 60,597 $ 51,844 Weighted average shares outstanding 37,384,122 33,844,945 29,167,357 Basic earnings per share $ 1.34 $ 1.79 $ 1.78 Diluted EPS Net income $ 49,932 $ 60,597 $ 51,844 Weighted average shares for basic earnings per share 37,384,122 33,844,945 29,167,357 Average unvested restricted stock awards 114,147 83,994 112,430 Weighted average shares for diluted earnings per share 37,498,269 33,928,939 29,279,787 Diluted earnings per share $ 1.33 $ 1.79 $ 1.77

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
Derivative Financial Instruments (Tables)	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of the Interest Rate Swap Designated as a Fair Value Hedge	A summary of the interest rate swap designated as a fair value hedge is presented below: December 31, 2023 Notional amount fair value hedge $ 100,000 Fixed pay rates 4.35 % Variable SOFR receive rates 5.38 % Remaining maturity (in years) 2.6 Fair value $ ( 836 )
Summary of Non-Designated Derivative Instruments used for Risk Management	The net gains (losses) relating to non-designated derivative instruments used for risk management are included in Net Gains on Sale of Loans on the Consolidated Statements of Income and are summarized below for the years ended December 31: 2023 2022 2021 Forward sales contracts $ ( 45 ) $ 362 $ 0 Interest rate lock commitments 87 21 423
Summary of Fair Value of Derivatives in Consolidated Balance Sheets	The following table reflects the amount and fair value of mortgage banking derivatives included in the Consolidated Balance Sheets as on December 31: 2023 2022 Notional Fair Notional Fair Amount Value Amount Value Included in other assets: Forward sales contracts $ 0 $ 0 $ 4,300 $ 30 Interest rate lock commitments 7,400 109 4,900 21 Total included in other assets $ 7,400 $ 109 $ 9,200 $ 51 Included in other liabilities: Forward sales contracts $ 3,300 $ ( 14 ) $ 0 $ 0

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Significant segment totals are reconciled to the financial statements as follows: December 31, 2023 Trust Bank Eliminations Consolidated Assets Goodwill and other intangibles $ 5,680 $ 188,871 $ ( 4,263 ) $ 190,288 Total assets $ 15,845 $ 5,065,150 $ ( 2,645 ) $ 5,078,350 December 31, 2022 Trust Bank Eliminations Consolidated Goodwill and other intangibles $ 5,739 $ 100,190 $ ( 4,263 ) $ 101,666 Total assets $ 14,383 $ 4,064,112 $ 3,705 $ 4,082,200 For year ended 2023 Trust Bank Eliminations Consolidated Net interest income $ 257 $ 141,444 $ ( 3,915 ) $ 137,786 Provision for credit losses and unfunded loans 0 9,153 0 9,153 Service fees, security gains and other 11,615 31,434 ( 1,188 ) 41,861 Noninterest expense 7,122 96,705 642 104,469 Amortization and depreciation expense 90 6,786 451 7,327 Income before taxes 4,660 60,234 ( 6,196 ) 58,698 Income tax 980 9,386 ( 1,600 ) 8,766 Net Income $ 3,680 $ 50,848 $ ( 4,596 ) $ 49,932 For year ended 2022 Trust Bank Eliminations Consolidated Net interest income $ 172 $ 127,353 $ ( 3,359 ) $ 124,166 Provision for loan losses and unfunded loans 0 1,122 0 1,122 Service fees, security gains and other 19,535 25,304 ( 637 ) 44,202 Noninterest expense 8,635 79,987 890 89,512 Amortization and depreciation expense 110 4,336 453 4,899 Income before taxes 10,962 67,212 ( 5,339 ) 72,835 Income tax 2,301 11,277 ( 1,340 ) 12,238 Net Income $ 8,661 $ 55,935 $ ( 3,999 ) $ 60,597 For year ended 2021 Trust Bank Eliminations Consolidated Net interest income $ 134 $ 108,726 $ ( 870 ) $ 107,990 Provision for loan losses and unfunded loans 0 4,893 0 4,893 Service fees, security gains and other 11,045 27,347 ( 199 ) 38,193 Noninterest expense 6,854 68,194 589 75,637 Amortization and depreciation expense 262 2,931 346 3,539 Income before taxes 4,063 60,055 ( 2,004 ) 62,114 Income tax 852 10,023 ( 605 ) 10,270 Net Income $ 3,211 $ 50,032 $ ( 1,399 ) $ 51,844

Parent Company Only Condensed_2

Parent Company Only Condensed Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Schedule of Parent Company Only Condensed Financial Information	Below is condensed financial information of Farmers National Banc Corp. (parent company only). This information should be read in conjunction with the consolidated financial statements and related notes. December 31, 2023 2022 BALANCE SHEETS Assets: Cash $ 57,071 $ 104,497 Investment in subsidiaries Bank 424,393 261,631 Farmers Trust 13,431 13,598 Captive 0 2,722 Other investments 424 600 Total assets $ 495,319 $ 383,048 Liabilities: Other liabilities $ 2,241 $ 2,542 Subordinated debt 88,663 88,211 Total liabilities 90,904 90,753 Total stockholders' equity 404,415 292,295 Total liabilities and stockholders' equity $ 495,319 $ 383,048 STATEMENTS OF INCOME Years ended December 31, 2023 2022 2021 Income: Dividends from subsidiaries Bank $ 20,000 $ 30,000 $ 45,620 Farmers Trust 4,000 8,000 2,800 Captive Insurance 0 1,400 1,135 Interest and dividends on securities 44 0 11 Security gains/(losses) 0 0 130 Total Income 24,044 39,400 49,696 Interest on borrowings 4,086 3,428 918 Other expenses 4,109 3,451 2,792 Income before income tax benefit and undistributed 15,849 32,521 45,986 Income tax benefit 1,624 1,345 611 Equity in undistributed net income of subsidiaries Bank 30,848 25,935 4,412 Farmers Trust ( 320 ) 662 412 Captive 1,931 134 423 Net Income $ 49,932 $ 60,597 $ 51,844 Comprehensive Income $ 87,868 $ ( 159,188 ) $ 39,107 STATEMENTS OF CASH FLOWS Years ended December 31, 2023 2022 2021 Cash flows from operating activities: Net income $ 49,932 $ 60,597 $ 51,844 Adjustments to reconcile net income to net cash from Dividends in excess of net income (Equity in ( 32,459 ) ( 26,731 ) ( 5,247 ) Other 5,481 559 6,846 Net cash from operating activities 22,954 34,425 53,443 Cash flows from investing activities: Net cash paid in business combinations ( 33,440 ) 0 ( 29,618 ) Net cash from investing activities ( 33,440 ) 0 ( 29,618 ) Cash flows from financing activities: Proceeds from long term borrowings 0 0 73,749 Repurchase of common shares ( 11,544 ) 0 ( 164 ) Cash dividends paid ( 25,396 ) ( 22,004 ) ( 14,072 ) Net cash from financing activities ( 36,940 ) ( 22,004 ) 59,513 Net change in cash and cash equivalents ( 47,426 ) 12,421 83,338 Beginning cash and cash equivalents 104,497 92,076 8,738 Ending cash and cash equivalents $ 57,071 $ 104,497 $ 92,076

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) County_Economy Location	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Number of locations served by bank \| Location	64
Purchased and sold period of federal fund	1 day
Delinquent period of principal or interest payment on debt security become non-accrual status	90 days
Delinquent period of loans after which interest income is discontinued	90 days
Number of county economy from which credit risk exposure effected \| County_Economy	11
Percentage of portfolio loans secured by real estate	68.20%
Fair value of mortgage servicing rights	$ 5,390	$ 5,280
Valuation allowance against servicing assets	37	17	$ 0
Other real estate owned properties	92	0
Restricted stock	$ 20,200	18,200
Recognized tax amount	50%
Financing receivable, purchased with credit deterioration, amount at purchase price	$ 250
ASU 2016-13
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Change in accounting principle, accounting standards update, adopted [true false]	true
ASU 2022-02
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Change in accounting principle, accounting standards update, adopted [true false]	true
Change in accounting principle, accounting standards update, adoption date	Jan. 01, 2023
Minimum \| Allowance For Credit Loss
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Loan balances	$ 500
Minimum \| Allowance For Credit Loss \| Consumer
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Loan balances	$ 250
Minimum \| Core Deposits
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	7 years
Minimum \| Customer Relationships
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	13 years
Maximum \| Core Deposits
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	8 years
Maximum \| Customer Relationships
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	15 years
Buildings \| Minimum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	5 years
Buildings \| Maximum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	40 years
Furniture Fixtures and Equipment \| Minimum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	3 years
Furniture Fixtures and Equipment \| Maximum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	10 years
Mortgage Servicing Rights
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Valuation allowance against servicing assets	$ 54	$ 17

Business Combinations (Details

Business Combinations (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jan. 01, 2023	Jul. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Nov. 01, 2021
Business Acquisition [Line Items]
Goodwill			$ 167,446	$ 94,640
Randy L. Jones Agency, Inc.
Business Acquisition [Line Items]
Business combination, date of acquisition		Jul. 01, 2022
Business combination, assets acquired		$ 900
Business combination, intangible assets acquired		633
Goodwill		$ 267
Cortland Bank
Business Acquisition [Line Items]
Nonrecurring merger costs				$ 4,400
Emclaire Financial Corp
Business Acquisition [Line Items]
Business combination, assets acquired	$ 977,621
Business acquisition, date of merger agreement	Jan. 01, 2023
Cash consideration per share				$ 14.12
Maximum percentage of common shares exchanged for company shares under merger agreement	70%
Remaining percentage of common shares exchanged for company cash under merger agreement	30%
Value of stock issued for acquisition	$ 33,440
Fair value of total consideration transferred	92,642			$ 92,600
Merger related costs			$ 5,500	$ 2,000
Goodwill	$ 72,938				$ 72,900
Emclaire Financial Corp \| Common Stock
Business Acquisition [Line Items]
Cash consideration per share	$ 40
Shares of stock issued for acquisition	2.15			4,200,000
Value of stock issued for acquisition				$ 33,400
PCD Loans
Business Acquisition [Line Items]
Business combination acquired receivables with fair value	$ 714,400
Business combination acquired loans with gross contractual amounts receivable	$ 764,800

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands		12 Months Ended
Business Combinations (Details) - USD ($) $ in Thousands	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2023	Nov. 01, 2021
Fair value of liabilities assumed
Goodwill created		$ 94,640	$ 167,446
Emclaire Financial Corp
Consideration
Cash	$ 33,440
Stock	59,202
Fair value of total consideration transferred	92,642	$ 92,600
Fair value of assets acquired
Cash and cash equivalents	20,265
Securities available for sale	126,970
Other investments	7,795
Loans, net	740,659
Premises and equipment	14,808
Bank owned life insurance	22,485
Core deposit intangible	19,249
Current and deferred taxes	17,708
Other assets	7,682
Total assets acquired	977,621
Fair value of liabilities assumed
Deposits	875,813
Short-term borrowings	75,000
Accrued interest payable and other liabilities	7,104
Total liabilities	957,917
Net assets acquired	19,704
Goodwill created	72,938			$ 72,900
Total net assets acquired	$ 92,642

Business Combinations (Detail_2

Business Combinations (Details 1) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares
Business Combinations [Abstract]
Net interest income	$ 168,692
Provision for credit losses	17,246
Noninterest income	47,206
Noninterest expense	137,930
Income before income taxes	60,722
Income tax expense	10,007
Net income	$ 50,715
Basic earnings per share \| $ / shares	$ 1.34
Diluted earnings per share \| $ / shares	$ 1.33

Securities Available for Sale_2

Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 1,516,841	$ 1,534,512
Gross Unrealized Gains	5,424	278
Gross Unrealized Losses	(222,564)	(266,765)
Fair Value	1,299,701	1,268,025
U.S. Treasury and U.S. government sponsored entities
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	145,439	149,712
Gross Unrealized Gains	113	0
Gross Unrealized Losses	(17,597)	(21,616)
Fair Value	127,955	128,096
State and political subdivisions
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	644,880	651,705
Gross Unrealized Gains	4,792	266
Gross Unrealized Losses	(93,503)	(121,891)
Fair Value	556,169	530,080
Corporate bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	18,554	4,181
Gross Unrealized Gains	187	0
Gross Unrealized Losses	(466)	(302)
Fair Value	18,275	3,879
Mortgage-backed securities - residential
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	624,529	672,784
Gross Unrealized Gains	1	12
Gross Unrealized Losses	(104,144)	(117,654)
Fair Value	520,386	555,142
Collateralized mortgage obligations
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	80,227	52,291
Gross Unrealized Gains	331	0
Gross Unrealized Losses	(6,559)	(4,937)
Fair Value	73,999	47,354
Small Business Administration
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	3,212	3,839
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(295)	(365)
Fair Value	$ 2,917	$ 3,474

Securities Available for Sale_3

Securities Available for Sale (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Proceeds from sales of available-for-sale securities and the associated gains and losses
Proceeds	$ 85,306	$ 37,190	$ 35,175
Gross gains	441	6	863
Gross losses	$ (939)	$ (421)	$ (25)

Securities Available for Sale_4

Securities Available for Sale (Details Textual)	12 Months Ended
Securities Available for Sale (Details Textual)	Dec. 31, 2023 USD ($) Securities	Dec. 31, 2022 USD ($) Securities	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-Sale [Line Items]
Tax provision related to net realized gain	$ (105,000)	$ (87,000)	$ 176,000
Pledged to secure public deposits and repurchase agreements and Pledge to qualify carrying amount of securities	$ 1,100,000,000	$ 479,000,000
Number of securities not more than 10% of stockholder equities \| Securities	0	0
Number of securities \| Securities	978
Number of securities on unrealized loss position \| Securities	743
Allowance for credit losses on available-for-sale securities	$ 0
Small Business Investment Company Partnership Investments
Debt Securities, Available-for-Sale [Line Items]
Equity securities	14,900,000	$ 15,000,000
Local and Regional Bank Holdings and Other Miscellaneous Equity Funds
Debt Securities, Available-for-Sale [Line Items]
Equity securities	226,000	196,000
Farmers Trust Company
Debt Securities, Available-for-Sale [Line Items]
Pledged to secure public deposits and repurchase agreements and Pledge to qualify carrying amount of securities	$ 117,000	$ 100,000

Securities Available for Sale_5

Securities Available for Sale (Details 2) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amortized cost and fair value of the debt securities maturity
Amortized Cost, Within one year	$ 600
Amortized Cost, One to five years	32,288
Amortized Cost, Five to ten years	186,137
Amortized Cost, Beyond ten years	589,848
Amortized Cost, Mortgage-backed Securities, Collateralized Mortgage Obligations and Small Business Administration	707,968
Amortized Cost	1,516,841	$ 1,534,512
Fair Value, Within one year	592
Fair Value, One to five years	30,039
Fair Value, Five to ten years	168,851
Fair Value, Beyond ten years	502,917
Fair Value, Mortgage-backed Securities, Collateralized Mortgage Obligations and Small Business Administration	597,302
Fair Value, Total	$ 1,299,701	$ 1,268,025

Securities Available for Sale_6

Securities Available for Sale (Details 3) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	$ 49,846	$ 506,824
Unrealized Losses, Less Than 12 Months	(3,025)	(80,411)
Fair Value, 12 Months or Longer	1,116,642	728,881
Unrealized Losses, 12 Months or Longer	(219,539)	(186,354)
Fair Value, Total	1,166,488	1,235,705
Unrealized Losses, Total	(222,564)	(266,765)
U.S. Treasury and U.S. government sponsored entities
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	399	52,311
Unrealized Losses, Less Than 12 Months	(1)	(5,835)
Fair Value, 12 Months or Longer	122,361	75,685
Unrealized Losses, 12 Months or Longer	(17,596)	(15,781)
Fair Value, Total	122,760	127,996
Unrealized Losses, Total	(17,597)	(21,616)
State and political subdivisions
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	15,852	306,709
Unrealized Losses, Less Than 12 Months	(1,684)	(56,650)
Fair Value, 12 Months or Longer	428,416	191,584
Unrealized Losses, 12 Months or Longer	(91,819)	(65,241)
Fair Value, Total	444,268	498,293
Unrealized Losses, Total	(93,503)	(121,891)
Corporate bonds
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	8,463	2,893
Unrealized Losses, Less Than 12 Months	(284)	(122)
Fair Value, 12 Months or Longer	3,881	986
Unrealized Losses, 12 Months or Longer	(182)	(180)
Fair Value, Total	12,344	3,879
Unrealized Losses, Total	(466)	(302)
Mortgage-backed securities - residential
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	5,113	101,476
Unrealized Losses, Less Than 12 Months	(76)	(13,545)
Fair Value, 12 Months or Longer	515,259	453,233
Unrealized Losses, 12 Months or Longer	(104,068)	(104,109)
Fair Value, Total	520,372	554,709
Unrealized Losses, Total	(104,144)	(117,654)
Collateralized mortgage obligations
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	20,019	42,140
Unrealized Losses, Less Than 12 Months	(980)	(4,137)
Fair Value, 12 Months or Longer	43,808	5,214
Unrealized Losses, 12 Months or Longer	(5,579)	(800)
Fair Value, Total	63,827	47,354
Unrealized Losses, Total	(6,559)	(4,937)
Small Business Administration
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	0	1,295
Unrealized Losses, Less Than 12 Months	0	(122)
Fair Value, 12 Months or Longer	2,917	2,179
Unrealized Losses, 12 Months or Longer	(295)	(243)
Fair Value, Total	2,917	3,474
Unrealized Losses, Total	$ (295)	$ (365)

Loans (Details)

Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of loan balances
Total loans	$ 3,163,687	$ 2,377,772
Net deferred loan costs	8,757	6,890
Allowance for credit losses	(34,440)	(26,978)	$ (29,386)	$ (22,144)
Commercial real estate
Schedule of loan balances
Allowance for credit losses	(18,150)	(14,840)	(15,879)	(10,746)
Commercial
Schedule of loan balances
Allowance for credit losses	(5,087)	(4,186)	(4,949)	(5,018)
Residential real estate
Schedule of loan balances
Allowance for credit losses	(6,916)	(4,374)	(4,870)	(3,687)
Consumer
Schedule of loan balances
Allowance for credit losses	(4,287)	(3,578)	$ (3,688)	$ (2,693)
Originated Loans
Schedule of loan balances
Total loans	3,189,370	2,397,860
Originated Loans \| Commercial real estate, Owner occupied \| Commercial real estate
Schedule of loan balances
Loan balances	399,273	330,768
Originated Loans \| Commercial real estate, Non-owner occupied \| Commercial real estate
Schedule of loan balances
Loan balances	712,315	563,652
Originated Loans \| Commercial real estate, Farmland \| Commercial real estate
Schedule of loan balances
Loan balances	202,950	188,850
Originated Loans \| Commercial real estate, Other \| Commercial real estate
Schedule of loan balances
Loan balances	224,218	133,630
Originated Loans \| Commercial, Commercial and industrial \| Commercial
Schedule of loan balances
Loan balances	346,354	293,643
Originated Loans \| Residential real estate, 1-4 family residential \| Residential real estate
Schedule of loan balances
Loan balances	843,697	475,791
Originated Loans \| Commercial, Agricultural \| Commercial
Schedule of loan balances
Loan balances	58,338	58,087
Originated Loans \| Residential real estate, Home equity lines of credit \| Residential real estate
Schedule of loan balances
Loan balances	142,441	132,179
Originated Loans \| Consumer, Indirect \| Consumer
Schedule of loan balances
Loan balances	226,815	197,125
Originated Loans \| Consumer, Direct \| Consumer
Schedule of loan balances
Loan balances	23,805	16,421
Originated Loans \| Consumer, Other \| Consumer
Schedule of loan balances
Loan balances	$ 9,164	$ 7,714

Loans (Details 1)

Loans (Details 1) - USD ($) $ in Thousands	12 Months Ended
Loans (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	$ 26,978	$ 29,386	$ 22,144
Impact of CECL adoption			2,160
Provision for credit losses	8,718	250	4,649
PCD ACL on loans acquired	999		1,295
Loans charged off	(2,937)	(3,304)	(1,667)
Recoveries	682	646	805
Ending balance	34,440	26,978	29,386
Commercial real estate
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	14,840	15,879	10,746
Impact of CECL adoption			(2,137)
Provision for credit losses	2,808	(742)	6,226
PCD ACL on loans acquired	850		1,081
Loans charged off	(349)	(300)	(70)
Recoveries	1	3	33
Ending balance	18,150	14,840	15,879
Commercial
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,186	4,949	5,018
Impact of CECL adoption			259
Provision for credit losses	1,931	1,204	(349)
PCD ACL on loans acquired	138		210
Loans charged off	(1,272)	(2,042)	(388)
Recoveries	104	75	199
Ending balance	5,087	4,186	4,949
Residential real estate
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,374	4,870	3,687
Impact of CECL adoption			193
Provision for credit losses	2,834	(493)	1,121
PCD ACL on loans acquired	11		4
Loans charged off	(384)	(92)	(297)
Recoveries	81	89	162
Ending balance	6,916	4,374	4,870
Consumer
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	3,578	3,688	2,693
Impact of CECL adoption			3,845
Provision for credit losses	1,145	281	(2,349)
PCD ACL on loans acquired	0		0
Loans charged off	(932)	(870)	(912)
Recoveries	496	479	411
Ending balance	$ 4,287	$ 3,578	$ 3,688

Loans (Details 2)

Loans (Details 2) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	$ 5,052,000
Nonaccrual with an allowance for credit loss	7,728,000	$ 14,311,000
Loans Past Due 90 Days or More Still Accruing	655,000	492,000
Commercial real estate, Non-Owner occupied \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	1,630,000	0
Originated Loans \| Commercial real estate, Owner occupied \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	1,804,000
Nonaccrual with an allowance for credit loss	830,000	993,000
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans \| Commercial real estate, Non-Owner occupied \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	19,000
Nonaccrual with an allowance for credit loss	1,491,000	3,031,000
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans \| Commercial real estate, Farmland \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	1,957,000
Nonaccrual with an allowance for credit loss	9,000	2,183,000
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans \| Commercial real estate, Other \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0
Nonaccrual with an allowance for credit loss	80,000	33,000
Loans Past Due 90 Days or More Still Accruing	0
Originated Loans \| Commercial, Commercial and industrial \| Commercial
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	394,000
Nonaccrual with an allowance for credit loss	1,408,000	3,840,000
Loans Past Due 90 Days or More Still Accruing	0	50,000
Originated Loans \| Commercial, Agricultural \| Commercial
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	203,000
Nonaccrual with an allowance for credit loss	317,000	299,000
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans \| Residential real estate, 1-4 family residential \| Residential real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	348,000
Nonaccrual with an allowance for credit loss	3,009,000	2,703,000
Loans Past Due 90 Days or More Still Accruing	460,000	310,000
Originated Loans \| Residential real estate, Home equity lines of credit \| Residential real estate
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	240,000
Nonaccrual with an allowance for credit loss	210,000	735,000
Loans Past Due 90 Days or More Still Accruing	69,000	58,000
Originated Loans \| Consumer Indirect \| Consumer
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	22,000
Nonaccrual with an allowance for credit loss	300,000	313,000
Loans Past Due 90 Days or More Still Accruing	125,000	62,000
Originated Loans \| Consumer, Direct \| Consumer
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	65,000
Nonaccrual with an allowance for credit loss	69,000	179,000
Loans Past Due 90 Days or More Still Accruing	1,000	12,000
Originated Loans \| Consumer, Other \| Consumer
Financing Receivable, Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0
Nonaccrual with an allowance for credit loss	5,000	2,000
Loans Past Due 90 Days or More Still Accruing	$ 0	$ 0

Loans (Details 3)

Loans (Details 3) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 3,198,127	$ 2,404,750
Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	8,836
Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,070
Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	72
Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	66
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,339	7,160
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,366	2,445
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	13,435	14,803
Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	30,140	24,408
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,167,987	2,380,342
Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,334,600	1,026,822
Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		294,406
Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	843,561	475,348
Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	267,875	228,794
Commercial real estate, Owner occupied \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	399,028	330,457
Commercial real estate, Owner occupied \| Commercial real estate \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,804
Commercial real estate, Owner occupied \| Commercial real estate \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied \| Commercial real estate \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied \| Commercial real estate \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	302	159
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	293	0
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,634	993
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,229	1,152
Commercial real estate, Owner occupied \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	395,799	329,305
Commercial real estate, Non-owner occupied \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	711,795	563,044
Commercial real estate, Non-owner occupied \| Commercial real estate \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,335
Commercial real estate, Non-owner occupied \| Commercial real estate \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	90	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,510	3,031
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,600	3,031
Commercial real estate, Non-owner occupied \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	710,195	560,013
Commercial real estate, Farmland \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	202,726	188,582
Commercial real estate, Farmland \| Commercial real estate \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,957
Commercial real estate, Farmland \| Commercial real estate \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Farmland \| Commercial real estate \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Farmland \| Commercial real estate \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	365	0
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,966	2,183
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,331	2,183
Commercial real estate, Farmland \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	200,395	186,399
Commercial real estate, Other \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	223,777	133,321
Commercial real estate, Other \| Commercial real estate \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other \| Commercial real estate \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other \| Commercial real estate \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other \| Commercial real estate \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	80	33
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	80	33
Commercial real estate, Other \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	223,697	133,288
Commercial, Commercial and industrial \| Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	347,819	294,406
Commercial, Commercial and industrial \| Commercial \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	94
Commercial, Commercial and industrial \| Commercial \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	867
Commercial, Commercial and industrial \| Commercial \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Commercial and industrial \| Commercial \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	540	1,034
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	199	185
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,802	3,890
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,541	5,109
Commercial, Commercial and industrial \| Commercial \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	345,278	289,297
Commercial, Agricultural \| Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	59,075	58,589
Commercial, Agricultural \| Commercial \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Agricultural \| Commercial \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	203
Commercial, Agricultural \| Commercial \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Agricultural \| Commercial \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Agricultural \| Commercial \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	292	104
Commercial, Agricultural \| Commercial \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	40	20
Commercial, Agricultural \| Commercial \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	520	299
Commercial, Agricultural \| Commercial \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	852	423
Commercial, Agricultural \| Commercial \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	58,223	58,166
Residential real estate, 1-4 family residential \| Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	843,561	475,348
Residential real estate, 1-4 family residential \| Residential real estate \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,352
Residential real estate, 1-4 family residential \| Residential real estate \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential \| Residential real estate \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential \| Residential real estate \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	6,819	4,247
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,488	1,775
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,817	3,013
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	15,124	9,035
Residential real estate, 1-4 family residential \| Residential real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	828,437	466,313
Residential real estate, Home equity lines of credit \| Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	142,471	132,209
Residential real estate, Home equity lines of credit \| Residential real estate \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	294
Residential real estate, Home equity lines of credit \| Residential real estate \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit \| Residential real estate \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit \| Residential real estate \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	729	115
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	34	92
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	519	793
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,282	1,000
Residential real estate, Home equity lines of credit \| Residential real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	141,189	131,209
Consumer, Indirect \| Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	234,886	204,623
Consumer, Indirect \| Consumer \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Indirect \| Consumer \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Indirect \| Consumer \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	53
Consumer, Indirect \| Consumer \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Indirect \| Consumer \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,045	1,267
Consumer, Indirect \| Consumer \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	289	298
Consumer, Indirect \| Consumer \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	447	375
Consumer, Indirect \| Consumer \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,781	1,940
Consumer, Indirect \| Consumer \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	232,105	202,683
Consumer, Direct \| Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	23,825	16,457
Consumer, Direct \| Consumer \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Direct \| Consumer \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Direct \| Consumer \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19
Consumer, Direct \| Consumer \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	66
Consumer, Direct \| Consumer \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	153	234
Consumer, Direct \| Consumer \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	23	70
Consumer, Direct \| Consumer \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	135	191
Consumer, Direct \| Consumer \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	311	495
Consumer, Direct \| Consumer \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	23,514	15,962
Consumer, Other \| Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9,164	7,714
Consumer, Other \| Consumer \| Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other \| Consumer \| Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other \| Consumer \| Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other \| Consumer \| Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other \| Consumer \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4	0
Consumer, Other \| Consumer \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	5
Consumer, Other \| Consumer \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5	2
Consumer, Other \| Consumer \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9	7
Consumer, Other \| Consumer \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 9,155	$ 7,707

Loans (Details 4)

Loans (Details 4) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 3,198,127	$ 2,404,750
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,339	7,160
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,366	2,445
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	13,435	14,803
Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	30,140	24,408
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,167,987	2,380,342
Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,334,600	1,026,822
Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		294,406
Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	843,561	475,348
Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	267,875	228,794
Commercial real estate, Owner occupied \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	399,028	330,457
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	302	159
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	293	0
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,634	993
Commercial real estate, Owner occupied \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,229	1,152
Commercial real estate, Owner occupied \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	395,799	329,305
Commercial real estate, Non-owner occupied \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	711,795	563,044
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	90	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,510	3,031
Commercial real estate, Non-owner occupied \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,600	3,031
Commercial real estate, Non-owner occupied \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	710,195	560,013
Commercial real estate, Farmland \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	202,726	188,582
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	365	0
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,966	2,183
Commercial real estate, Farmland \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,331	2,183
Commercial real estate, Farmland \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	200,395	186,399
Commercial real estate, Other \| Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	223,777	133,321
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	80	33
Commercial real estate, Other \| Commercial real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	80	33
Commercial real estate, Other \| Commercial real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	223,697	133,288
Commercial, Commercial and industrial \| Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	347,819	294,406
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	540	1,034
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	199	185
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,802	3,890
Commercial, Commercial and industrial \| Commercial \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,541	5,109
Commercial, Commercial and industrial \| Commercial \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	345,278	289,297
Commercial, Agricultural \| Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	59,075	58,589
Commercial, Agricultural \| Commercial \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	292	104
Commercial, Agricultural \| Commercial \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	40	20
Commercial, Agricultural \| Commercial \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	520	299
Commercial, Agricultural \| Commercial \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	852	423
Commercial, Agricultural \| Commercial \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	58,223	58,166
Residential real estate, 1-4 family residential \| Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	843,561	475,348
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	6,819	4,247
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,488	1,775
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,817	3,013
Residential real estate, 1-4 family residential \| Residential real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	15,124	9,035
Residential real estate, 1-4 family residential \| Residential real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	828,437	466,313
Residential real estate, Home equity lines of credit \| Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	142,471	132,209
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	729	115
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	34	92
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	519	793
Residential real estate, Home equity lines of credit \| Residential real estate \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,282	1,000
Residential real estate, Home equity lines of credit \| Residential real estate \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	141,189	131,209
Consumer, Indirect \| Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	234,886	204,623
Consumer, Indirect \| Consumer \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,045	1,267
Consumer, Indirect \| Consumer \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	289	298
Consumer, Indirect \| Consumer \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	447	375
Consumer, Indirect \| Consumer \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,781	1,940
Consumer, Indirect \| Consumer \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	232,105	202,683
Consumer, Direct \| Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	23,825	16,457
Consumer, Direct \| Consumer \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	153	234
Consumer, Direct \| Consumer \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	23	70
Consumer, Direct \| Consumer \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	135	191
Consumer, Direct \| Consumer \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	311	495
Consumer, Direct \| Consumer \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	23,514	15,962
Consumer, Other \| Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9,164	7,714
Consumer, Other \| Consumer \| Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4	0
Consumer, Other \| Consumer \| Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	5
Consumer, Other \| Consumer \| Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5	2
Consumer, Other \| Consumer \| Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9	7
Consumer, Other \| Consumer \| Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 9,155	$ 7,707

Loans (Details 5)

Loans (Details 5) - Residential real estate $ in Thousands	12 Months Ended
Loans (Details 5) - Residential real estate $ in Thousands	Dec. 31, 2023 USD ($)
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 210
% of Total class of Financing receivable	0.01%
Term Extension
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 48
Term Extension \| Financial Asset, 30 Days Past Due
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	30
Interest Rate Reduction \| Financial Asset, 30 Days Past Due
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	30
Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	132
Combination Term Extension and Interest Rate Reduction \| Financial Asset, 30 Days Past Due
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential real estate, 1-4 family residential
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 210
% of Total class of Financing receivable	0.03%
Residential real estate, 1-4 family residential \| Term Extension
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 48
Residential real estate, 1-4 family residential \| Term Extension \| Financial Asset, 30 Days Past Due
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential real estate, 1-4 family residential \| Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	30
Residential real estate, 1-4 family residential \| Interest Rate Reduction \| Financial Asset, 30 Days Past Due
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	30
Residential real estate, 1-4 family residential \| Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	132
Residential real estate, 1-4 family residential \| Combination Term Extension and Interest Rate Reduction \| Financial Asset, 30 Days Past Due
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 0

Loans (Details 6)

Loans (Details 6) $ in Thousands	12 Months Ended
Loans (Details 6) $ in Thousands	Dec. 31, 2023 USD ($)
Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	$ 180
30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	30
90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Accruing restructured loans \| Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	132
Accruing restructured loans \| 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	30
Accruing restructured loans \| 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans \| Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	48
Nonaccrual restructured loans \| 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans \| 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Residential real estate
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	210
Residential real estate, 1-4 family residential \| Residential real estate
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	210
Residential real estate, 1-4 family residential \| Residential real estate \| Accruing restructured loans \| Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	132
Residential real estate, 1-4 family residential \| Residential real estate \| Accruing restructured loans \| 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	30
Residential real estate, 1-4 family residential \| Residential real estate \| Accruing restructured loans \| 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Residential real estate, 1-4 family residential \| Residential real estate \| Nonaccrual restructured loans \| Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	48
Residential real estate, 1-4 family residential \| Residential real estate \| Nonaccrual restructured loans \| 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Residential real estate, 1-4 family residential \| Residential real estate \| Nonaccrual restructured loans \| 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	$ 0

Loans (Details 7)

Loans (Details 7) - Residential real estate, 1-4 family residential - Residential real estate	12 Months Ended
	Dec. 31, 2023
Term Extension
Financing Receivable, Modified [Line Items]
Weighted-Average Years Added to the Life	6 years 3 months 18 days
Maximum \| Interest Rate Reduction
Financing Receivable, Modified [Line Items]
Weighted-Average Contractual Interest Rate	4.77%
Minimum \| Interest Rate Reduction
Financing Receivable, Modified [Line Items]
Weighted-Average Contractual Interest Rate	3.38%

Loans (Details 8)

Loans (Details 8) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 1,944,220	$ 1,568,399
Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	1,843,047	1,511,935
Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	38,229	27,761
Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	62,944	28,703
Commercial real estate \| Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	399,028	330,457
Commercial real estate \| Commercial real estate, Owner occupied \| Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	386,015	324,979
Commercial real estate \| Commercial real estate, Owner occupied \| Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	9,628	1,193
Commercial real estate \| Commercial real estate, Owner occupied \| Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	3,385	4,285
Commercial real estate \| Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	711,795	563,044
Commercial real estate \| Commercial real estate, Non-owner occupied \| Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	648,063	527,267
Commercial real estate \| Commercial real estate, Non-owner occupied \| Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	27,938	25,541
Commercial real estate \| Commercial real estate, Non-owner occupied \| Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	35,794	10,236
Commercial real estate \| Commercial farmland
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	202,726	188,582
Commercial real estate \| Commercial farmland \| Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	200,240	186,057
Commercial real estate \| Commercial farmland \| Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	0
Commercial real estate \| Commercial farmland \| Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	2,486	2,525
Commercial real estate \| Commercial real estate, Other
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	223,777	133,321
Commercial real estate \| Commercial real estate, Other \| Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	215,459	133,218
Commercial real estate \| Commercial real estate, Other \| Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	0
Commercial real estate \| Commercial real estate, Other \| Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	8,318	103
Commercial \| Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	347,819	294,406
Commercial \| Commercial and industrial \| Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	334,764	282,412
Commercial \| Commercial and industrial \| Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	646	777
Commercial \| Commercial and industrial \| Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	12,409	11,217
Commercial \| Commercial, Agricultural
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	59,075	58,589
Commercial \| Commercial, Agricultural \| Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	58,506	58,002
Commercial \| Commercial, Agricultural \| Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	17	250
Commercial \| Commercial, Agricultural \| Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 552	$ 337

Loans (Details 9)

Loans (Details 9) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Loans	$ 3,198,127	$ 2,404,750
Residential real estate \| Residential real estate, 1-4 family residential
Financing Receivable Recorded Investment [Line Items]
Loans	843,561	475,348
Residential real estate \| Residential real estate, 1-4 family residential \| Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	839,744	472,335
Residential real estate \| Residential real estate, 1-4 family residential \| Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	3,817	3,013
Residential real estate \| Residential real estate, Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Loans	142,471	132,209
Residential real estate \| Residential real estate, Home equity lines of credit \| Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	141,952	131,416
Residential real estate \| Residential real estate, Home equity lines of credit \| Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	519	793
Consumer \| Consumer, Indirect
Financing Receivable Recorded Investment [Line Items]
Loans	234,886	204,623
Consumer \| Consumer, Indirect \| Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	234,439	204,248
Consumer \| Consumer, Indirect \| Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	447	375
Consumer \| Consumer, Direct
Financing Receivable Recorded Investment [Line Items]
Loans	23,825	16,457
Consumer \| Consumer, Direct \| Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	23,690	16,266
Consumer \| Consumer, Direct \| Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	135	191
Consumer \| Consumer, Other
Financing Receivable Recorded Investment [Line Items]
Loans	9,164	7,714
Consumer \| Consumer, Other \| Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	9,159	7,712
Consumer \| Consumer, Other \| Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	$ 5	$ 2

Loans (Details 10)

Loans (Details 10) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Total	$ 3,198,127	$ 2,404,750
Commercial real estate
Financing Receivable Recorded Investment [Line Items]
2023	176,071	188,240
2022	250,657	175,570
2021	218,416	123,000
2020	155,811	145,596
2019	148,991	90,660
Prior	369,229	285,307
Revolving Loans	15,425	18,449
Total	1,334,600	1,026,822
Gross write-offs, 2023	0
Gross write-offs, 2022	0
Gross write-offs, 2021	0
Gross write-offs, 2020	0
Gross write-offs, 2019	145
Gross write-offs, Prior	204
Gross write-offs, Revolving Loans	0
Gross write-offs	349
Commercial real estate \| Pass
Financing Receivable Recorded Investment [Line Items]
2023	176,071	188,240
2022	250,364	174,841
2021	202,288	120,883
2020	128,800	138,342
2019	138,444	89,769
Prior	338,829	256,103
Revolving Loans	14,741	17,286
Total	1,249,537	985,464
Commercial real estate \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	293	711
2021	12,156	1,861
2020	8,779	5,286
2019	6,565	624
Prior	9,773	18,252
Revolving Loans	0	0
Total	37,566	26,734
Commercial real estate \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	18
2021	3,972	256
2020	18,232	1,968
2019	3,982	267
Prior	20,627	10,952
Revolving Loans	684	1,163
Total	47,497	14,624
Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
2023	91,002
2022	88,947
2021	41,779
2020	22,219
2019	10,813
Prior	23,729
Revolving Loans	69,330
Total	347,819
Gross write-offs, 2023	0
Gross write-offs, 2022	178
Gross write-offs, 2021	579
Gross write-offs, 2020	11
Gross write-offs, 2019	16
Gross write-offs, Prior	394
Gross write-offs, Revolving Loans	0
Gross write-offs	1,178
Commercial and industrial \| Pass
Financing Receivable Recorded Investment [Line Items]
2023	90,807
2022	85,255
2021	40,444
2020	21,794
2019	9,736
Prior	23,030
Revolving Loans	63,698
Total	334,764
Commercial and industrial \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	141
2021	355
2020	21
2019	0
Prior	0
Revolving Loans	129
Total	646
Commercial and industrial \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023	195
2022	3,551
2021	980
2020	404
2019	1,077
Prior	699
Revolving Loans	5,503
Total	12,409
Commercial
Financing Receivable Recorded Investment [Line Items]
2023		104,010
2022		47,400
2021		34,466
2020		17,006
2019		13,684
Prior		16,425
Revolving Loans		61,415
Total		294,406
Commercial \| Pass
Financing Receivable Recorded Investment [Line Items]
2023		100,368
2022		45,872
2021		34,110
2020		16,854
2019		13,574
Prior		14,664
Revolving Loans		56,970
Total		282,412
Commercial \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023		0
2022		197
2021		0
2020		0
2019		0
Prior		0
Revolving Loans		580
Total		777
Commercial \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023		3,642
2022		1,331
2021		356
2020		152
2019		110
Prior		1,761
Revolving Loans		3,865
Total		11,217
Agricultural Portfolio Segment
Financing Receivable Recorded Investment [Line Items]
2023	36,314	51,096
2022	57,502	36,755
2021	30,255	44,368
2020	37,845	23,733
2019	20,070	24,003
Prior	63,315	47,636
Revolving Loans	16,500	19,580
Total	261,801	247,171
Gross write-offs, 2023	0
Gross write-offs, 2022	15
Gross write-offs, 2021	70
Gross write-offs, 2020	3
Gross write-offs, 2019	0
Gross write-offs, Prior	6
Gross write-offs, Revolving Loans	0
Gross write-offs	94
Agricultural Portfolio Segment \| Pass
Financing Receivable Recorded Investment [Line Items]
2023	36,314	51,096
2022	57,469	36,376
2021	29,807	44,133
2020	37,620	23,661
2019	20,020	24,003
Prior	61,033	45,490
Revolving Loans	16,483	19,300
Total	258,746	244,059
Agricultural Portfolio Segment \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans	17	250
Total	17	250
Agricultural Portfolio Segment \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	33	379
2021	448	235
2020	225	72
2019	50	0
Prior	2,282	2,146
Revolving Loans	0	30
Total	3,038	2,862
Residential real estate
Financing Receivable Recorded Investment [Line Items]
2023	63,402	83,951
2022	171,920	112,599
2021	164,781	76,414
2020	134,634	31,643
2019	49,495	23,003
Prior	255,677	143,782
Revolving Loans	3,652	3,956
Total	843,561	475,348
Gross write-offs, 2023	52
Gross write-offs, 2022	0
Gross write-offs, 2021	49
Gross write-offs, 2020	130
Gross write-offs, 2019	0
Gross write-offs, Prior	129
Gross write-offs, Revolving Loans	0
Gross write-offs	360
Residential real estate \| Pass
Financing Receivable Recorded Investment [Line Items]
2023	63,365	83,951
2022	171,587	112,463
2021	164,271	76,095
2020	132,022	31,404
2019	49,035	22,918
Prior	245,980	135,757
Revolving Loans	3,652	3,956
Total	829,912	466,544
Residential real estate \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	229	0
2021	0	70
2020	66	118
2019	107	76
Prior	1,655	93
Revolving Loans	0	0
Total	2,057	357
Residential real estate \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023	37	0
2022	104	136
2021	510	249
2020	2,546	121
2019	353	9
Prior	8,042	7,932
Revolving Loans	0	0
Total	11,592	8,447
Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	45	23
2021	27	137
2020	126	20
2019	51	16
Prior	3,767	3,242
Revolving Loans	138,455	128,771
Total	142,471	132,209
Gross write-offs, 2023	0
Gross write-offs, 2022	0
Gross write-offs, 2021	0
Gross write-offs, 2020	8
Gross write-offs, 2019	0
Gross write-offs, Prior	16
Gross write-offs, Revolving Loans	0
Gross write-offs	24
Home equity lines of credit \| Pass
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	19	10
2021	14	0
2020	44	0
2019	7	16
Prior	1,911	1,394
Revolving Loans	138,356	128,622
Total	140,351	130,042
Home equity lines of credit \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans	0	49
Total	0	49
Home equity lines of credit \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	26	13
2021	13	137
2020	82	20
2019	44	0
Prior	1,856	1,848
Revolving Loans	99	100
Total	2,120	2,118
Consumer
Financing Receivable Recorded Investment [Line Items]
2023	78,031	98,632
2022	75,642	47,058
2021	34,929	32,551
2020	22,768	21,079
2019	12,477	11,027
Prior	35,026	11,144
Revolving Loans	9,002	7,303
Total	267,875	228,794
Gross write-offs, 2023	44
Gross write-offs, 2022	176
Gross write-offs, 2021	93
Gross write-offs, 2020	86
Gross write-offs, 2019	32
Gross write-offs, Prior	352
Gross write-offs, Revolving Loans	149
Gross write-offs	932
Consumer \| Pass
Financing Receivable Recorded Investment [Line Items]
2023	77,977	98,530
2022	75,517	46,945
2021	34,754	32,284
2020	22,580	20,849
2019	12,344	10,918
Prior	34,840	10,942
Revolving Loans	9,002	7,302
Total	267,014	227,770
Consumer \| Special Mention
Financing Receivable Recorded Investment [Line Items]
2023		0
2022		0
2021		0
2020		0
2019		0
Prior		0
Revolving Loans		0
Total		0
Consumer \| Substandard
Financing Receivable Recorded Investment [Line Items]
2023	54	102
2022	125	113
2021	175	267
2020	188	230
2019	133	109
Prior	186	202
Revolving Loans	0	1
Total	$ 861	$ 1,024

Loans (Details 11)

Loans (Details 11)	12 Months Ended
Loans (Details 11)	Dec. 31, 2023
Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Residential real estate \| Residential real estate, 1-4 family residential \| 1st Liens
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Residential real estate \| Residential real estate, 1-4 family residential \| 2nd Liens
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Consumer \| Consumer Finance Cash Reserve Loan
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Consumer \| Consumer, Direct
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Consumer \| Consumer, Indirect
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Commercial \| Commercial, Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial \| Commercial, Agricultural
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial \| Commercial, municipal
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate \| Commercial real estate, multifamily
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate \| Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate \| Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate \| Commercial real estate, Farmland
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate \| Commercial real estate, construction
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History

Loans (Details 12)

Loans (Details 12) $ in Thousands	12 Months Ended
Loans (Details 12) $ in Thousands	Dec. 31, 2023 USD ($)
Risks and Uncertainties [Abstract]
Par value of acquired loans at acquisition	$ 797,616
Net purchase discount	(55,958)
Allowance for credit losses of PCD loans	(999)
Purchase price of loans at acquisition	$ 740,659

Loans (Details 13)

Loans (Details 13) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	$ 34,440	$ 26,978	$ 29,386	$ 22,144
PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	34,684
ACL Balance	1,107
Commercial real estate
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	18,150	14,840	15,879	10,746
Commercial real estate \| Commercial real estate, Owner occupied \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	430
ACL Balance	19
Commercial real estate \| Commercial real estate, Non-owner occupied \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	30,653
ACL Balance	914
Commercial real estate \| Commercial real estate, Farmland \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	9
ACL Balance	0
Commercial
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	5,087	4,186	4,949	5,018
Commercial \| Commercial, Commercial and industrial \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	2,229
ACL Balance	158
Commercial \| Commercial, Agricultural \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	149
ACL Balance	9
Residential real estate
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	6,916	$ 4,374	$ 4,870	$ 3,687
Residential real estate \| Residential real estate, 1-4 family residential \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	1,211
ACL Balance	7
Residential real estate \| Residential real estate, Home equity lines of credit \| PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	3
ACL Balance	$ 0

Loans (Details Textual)

Loans (Details Textual) - USD ($)	12 Months Ended
Loans (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Modifications [Line Items]
Commitments to lend any additional funds on restructured loans	$ 0
Nonaccrual with no allowance for credit loss	5,052,000
Loans originated	1,944,220,000	$ 1,568,399,000
Maximum commercial loan and commercial real estate relationships	1,000,000
Unfunded commitments	753,000,000	603,000,000
Increase in unfunded commitments	150,000,000
Anticipated credit losses	1,840,000	1,400,000
Provision for anticipated credit losses	435,000
ACL Balance	34,440,000	26,978,000	$ 29,386,000	$ 22,144,000
Increase (decrease) loans and leases receivable, allowance	7,400,000
Payments to Acquire Loans Receivable	740,659,000
Financing Receivable, Modified, Commitment to Lend	0
Other real estate owned properties	$ 92,000	0
ASU 2022-02
Financing Receivable Modifications [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
Change in accounting principle, accounting standards update, adoption date	Jan. 01, 2023
ASU 2016-13
Financing Receivable Modifications [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
PCD Loans
Financing Receivable Modifications [Line Items]
ACL Balance	$ 1,107,000
Decrease of loan balance	34,684,000
Business combination acquired loans with fair value	25,900,000
Credit discount	999,000
Noncredit discount	5,500,000
Business combination amount of remaining discounts for acquired loans	4,400,000
Residential real estate, 1-4 family residential
Financing Receivable Modifications [Line Items]
Other real estate owned properties	92,000	0
Other real estate properties in foreclosure	207,000	129,000
Commercial real estate
Financing Receivable Modifications [Line Items]
ACL Balance	18,150,000	14,840,000	$ 15,879,000	$ 10,746,000
Commercial real estate \| Commercial real estate, Non-Owner occupied
Financing Receivable Modifications [Line Items]
Nonaccrual with no allowance for credit loss	1,630,000	0
Loans originated	711,795,000	$ 563,044,000
Commercial real estate \| Commercial real estate, Non-Owner occupied \| PCD Loans
Financing Receivable Modifications [Line Items]
ACL Balance	914,000
Decrease of loan balance	$ 30,653,000

Revenue from Contracts with C_3

Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	$ 41,861	$ 44,202	$ 38,193
Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	6,322	4,716	3,660
Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	7,059	5,814	5,144
Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	10,108	9,638	9,438
Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	5,444	4,402	3,456
Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,406	1,389	1,421
Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,978	2,183	2,276
Operating Segments
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	41,861	44,202	38,193
Operating Segments \| Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	6,322	4,716	3,660
Operating Segments \| Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	7,059	5,814	5,144
Operating Segments \| Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	10,108	9,638	9,438
Operating Segments \| Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	5,444	4,402	3,456
Operating Segments \| Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,406	1,389	1,421
Operating Segments \| Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,978	2,183	2,276
Operating Segments \| Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	9,544	16,060	12,798
Operating Segments \| Trust Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	11,514	19,402	10,859
Operating Segments \| Trust Segment \| Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0	0
Operating Segments \| Trust Segment \| Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0	0
Operating Segments \| Trust Segment \| Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	10,108	9,638	9,438
Operating Segments \| Trust Segment \| Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0	0
Operating Segments \| Trust Segment \| Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,406	1,389	1,421
Operating Segments \| Trust Segment \| Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0	0
Operating Segments \| Trust Segment \| Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	0	8,375	0
Operating Segments \| Bank Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	30,347	24,800	27,334
Operating Segments \| Bank Segment \| Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	6,322	4,716	3,660
Operating Segments \| Bank Segment \| Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	7,059	5,814	5,144
Operating Segments \| Bank Segment \| Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0	0
Operating Segments \| Bank Segment \| Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	5,444	4,402	3,456
Operating Segments \| Bank Segment \| Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0	0
Operating Segments \| Bank Segment \| Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,978	2,183	2,276
Operating Segments \| Bank Segment \| Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	$ 9,544	$ 7,685	$ 12,798

Revenue from Contracts with C_4

Revenue from Contracts with Customers (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue From Contract With Customer [Line Items]
Legal settlement	$ 0	$ 8,375,000	$ 0
ASC 606
Revenue From Contract With Customer [Line Items]
Contingent debit card interchange fees	0
Contingent incentive fees	0
Contingent commission	0
ASC 606 \| Cetera
Revenue From Contract With Customer [Line Items]
Contingent investment commissions to be refunded	$ 0

Loan Servicing - Summary of Pri

Loan Servicing - Summary of Principal Balance for Mortgage Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Mortgage loan portfolios serviced for:
Loan Portfolio Expense	$ 572,545	$ 532,868
FHLMC
Mortgage loan portfolios serviced for:
Loan Portfolio Expense	544,140	532,868
FHLB Pittsburgh
Mortgage loan portfolios serviced for:
Loan Portfolio Expense	$ 28,405	$ 0

Loan Servicing - Additional Inf

Loan Servicing - Additional Information (Details) $ in Millions	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Servicing Assets at Fair Value [Line Items]
Escrow balances maintained in connection with serviced loans	$ 4.8	$ 4.4
Measurement Input, Discount Rate \| Minimum
Servicing Assets at Fair Value [Line Items]
Servicing asset, measurement input	0.09	0.09
Measurement Input, Discount Rate \| Maximum
Servicing Assets at Fair Value [Line Items]
Servicing asset, measurement input	0.11	0.11
Measurement Input, Prepayment Speed \| Minimum
Servicing Assets at Fair Value [Line Items]
Servicing asset, measurement input	1	1.05
Measurement Input, Prepayment Speed \| Maximum
Servicing Assets at Fair Value [Line Items]
Servicing asset, measurement input	4.18	3.26

Loan Servicing - Summary of Act

Loan Servicing - Summary of Activity for Mortgage Servicing Rights of Acquisition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Servicing rights:
Beginning balance	$ 3,331	$ 3,403	$ 3,198
Additions	588	960	1,556
Acquired In Merger	305	0	0
Amortization to expense	(735)	(1,015)	(1,351)
Total servicing rights before valuation allowance	3,489	3,348	3,403
Change in valuation allowance	(37)	(17)	0
Ending balance	$ 3,452	$ 3,331	$ 3,403

Fair Value (Details Textual)

Fair Value (Details Textual) - USD ($)	12 Months Ended
Fair Value (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Securities fair value less than amortized cost	$ 0
Fair value assets liabilities transfers amount between level 1 and level 2	$ 0	$ 0
Other real estate owned measured at fair value less costs to sell			$ 0

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial Assets
Securities available for sale	$ 1,299,701	$ 1,268,025
Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,299,701	1,283,269
U.S. Treasury and U.S. government sponsored entities
Financial Assets
Securities available for sale	127,955	128,096
U.S. Treasury and U.S. government sponsored entities \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	127,955	128,096
State and political subdivisions
Financial Assets
Securities available for sale	556,169	530,080
State and political subdivisions \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	556,169	530,080
Mortgage-backed securities - residential
Financial Assets
Securities available for sale	520,386	555,142
Mortgage-backed securities - residential \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	520,386	555,142
Equity securities at fair value \| Fair Value, Measurements, Recurring
Financial Assets
Equity securities	226	196
Corporate bonds
Financial Assets
Securities available for sale	18,275	3,879
Corporate bonds \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	18,275	3,879
Collateralized mortgage obligations
Financial Assets
Securities available for sale	73,999	47,354
Collateralized mortgage obligations \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	73,999	47,354
Small Business Administration
Financial Assets
Securities available for sale	2,917	3,474
Small Business Administration \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	2,917	3,474
Other equity investments measured at net asset value \| Fair Value, Measurements, Recurring
Financial Assets
Equity securities		15,048
Interest rate lock commitments \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	109
Interest rate swaps \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 4,191	$ 5,503
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Financial Liabilities
Derivative liabilities	$ 4,191	$ 5,503
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Fair value hedge derivative \| Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	$ 836
Loans held for sale \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	3,711	$ 858
Mortgage banking derivative \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		31
Financial Liabilities
Derivative liabilities	14
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	0	196
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Treasury and U.S. government sponsored entities \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| State and political subdivisions \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Mortgage-backed securities - residential \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Equity securities at fair value \| Fair Value, Measurements, Recurring
Financial Assets
Equity securities	226	196
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Corporate bonds \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Collateralized mortgage obligations \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Small Business Administration \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Interest rate lock commitments \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Interest rate swaps \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Financial Liabilities
Derivative liabilities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Loans held for sale \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Mortgage banking derivative \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		0
Financial Liabilities
Derivative liabilities	0
Significant Other Observable Inputs (Level 2) \| Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,298,361	1,268,024
Significant Other Observable Inputs (Level 2) \| U.S. Treasury and U.S. government sponsored entities \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	127,955	128,096
Significant Other Observable Inputs (Level 2) \| State and political subdivisions \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	556,169	530,080
Significant Other Observable Inputs (Level 2) \| Mortgage-backed securities - residential \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	520,386	555,141
Significant Other Observable Inputs (Level 2) \| Equity securities at fair value \| Fair Value, Measurements, Recurring
Financial Assets
Equity securities	0	0
Significant Other Observable Inputs (Level 2) \| Corporate bonds \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	16,935	3,879
Significant Other Observable Inputs (Level 2) \| Collateralized mortgage obligations \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	73,999	47,354
Significant Other Observable Inputs (Level 2) \| Small Business Administration \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	2,917	3,474
Significant Other Observable Inputs (Level 2) \| Interest rate lock commitments \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	109
Significant Other Observable Inputs (Level 2) \| Interest rate swaps \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	4,191	5,503
Financial Liabilities
Derivative liabilities	4,191	5,503
Significant Other Observable Inputs (Level 2) \| Fair value hedge derivative \| Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	836
Significant Other Observable Inputs (Level 2) \| Loans held for sale \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	3,711	858
Significant Other Observable Inputs (Level 2) \| Mortgage banking derivative \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		31
Financial Liabilities
Derivative liabilities	14
Significant Unobservable Inputs (Level 3) \| Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,340	1
Significant Unobservable Inputs (Level 3) \| U.S. Treasury and U.S. government sponsored entities \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) \| State and political subdivisions \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) \| Mortgage-backed securities - residential \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	1
Significant Unobservable Inputs (Level 3) \| Equity securities at fair value \| Fair Value, Measurements, Recurring
Financial Assets
Equity securities	0	0
Significant Unobservable Inputs (Level 3) \| Corporate bonds \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	1,340	0
Significant Unobservable Inputs (Level 3) \| Collateralized mortgage obligations \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) \| Small Business Administration \| Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) \| Interest rate lock commitments \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0
Significant Unobservable Inputs (Level 3) \| Interest rate swaps \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Financial Liabilities
Derivative liabilities	0	0
Significant Unobservable Inputs (Level 3) \| Fair value hedge derivative \| Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	0
Significant Unobservable Inputs (Level 3) \| Loans held for sale \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Significant Unobservable Inputs (Level 3) \| Mortgage banking derivative \| Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		$ 0
Financial Liabilities
Derivative liabilities	$ 0

Fair Value (Details 1)

Fair Value (Details 1) - USD ($) $ in Thousands	12 Months Ended
Fair Value (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation for all assets measured at fair value on a recurring basis using significant unobservable inputs
Beginning Balance	$ 1	$ 3	$ 4
Transfers between levels	0	0	0
Acquired and/or purchased	1,600	0	0
Discount accretion (premium amortization)	48	0	0
Repayments, calls and maturities	(401)	(2)	(1)
Changes to unrealized gains (losses)	$ 92	$ 0	$ 0
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax
Ending Balance	$ 1,340	$ 1	$ 3

Fair Value (Details 2)

Fair Value (Details 2) - Fair Value, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 267	$ 395
Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	838	746
1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	1,547	74
Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	210
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| 1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0
Significant Other Observable Inputs (Level 2) \| Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Significant Other Observable Inputs (Level 2) \| Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Significant Other Observable Inputs (Level 2) \| 1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Significant Other Observable Inputs (Level 2) \| Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0
Significant Unobservable Inputs (Level 3) \| Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	267	395
Significant Unobservable Inputs (Level 3) \| Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	838	746
Significant Unobservable Inputs (Level 3) \| 1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	1,547	$ 74
Significant Unobservable Inputs (Level 3) \| Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 210

Fair Value (Details 3)

Fair Value (Details 3) - Fair Value, Nonrecurring $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Commercial
Fair value measurements for financial instruments
Recorded Investment	$ 267	$ 395
Sales Comparison Valuation \| Commercial real estate
Fair value measurements for financial instruments
Recorded Investment		$ 746
Sales Comparison Valuation \| Commercial real estate \| Weighted Average \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		0.0745
Sales Comparison Valuation \| Commercial
Fair value measurements for financial instruments
Recorded Investment	$ 267	$ 395
Sales Comparison Valuation \| Commercial \| Weighted Average \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	0.6438	0.43
Sales Comparison Valuation \| Residential Real Estate
Fair value measurements for financial instruments
Recorded Investment	$ 1,547	$ 74
Sales Comparison Valuation \| Residential Real Estate \| Minimum \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.0539)	(0.1377)
Sales Comparison Valuation \| Residential Real Estate \| Maximum \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.0211)	(0.0568)
Sales Comparison Valuation \| Residential Real Estate \| Weighted Average \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.0267)	(0.1377)
Income approach \| Commercial real estate
Fair value measurements for financial instruments
Recorded Investment	$ 838
Income approach \| Commercial real estate \| Minimum \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.4965)
Income approach \| Commercial real estate \| Maximum \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	0.4677
Income approach \| Commercial real estate \| Weighted Average \| Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.1663)

Fair Value (Details 4)

Fair Value (Details 4) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial assets
Cash and cash equivalents, Carrying Amount	$ 103,658	$ 75,551
Regulatory stock, Carrying Amount	20,197	18,200
Loans, net, Carrying Amount	3,163,687	2,377,772
Financial liabilities
Deposits, Carrying Amount	4,177,386	3,561,768
Short-term borrowings	355,000	95,000
Long-term borrowings	88,663	88,211
Fair Value, Measurements, Recurring
Financial assets
Cash and cash equivalents, Fair Value	103,658	75,551
Loans, net, Fair Value	3,015,732	2,330,164
Financial liabilities
Deposits, Fair Value	4,171,601	3,560,480
Short-term borrowings, Fair Value	355,000	95,000
Long-term borrowings, Fair Value	70,893	73,566
Fair Value, Measurements, Recurring \| Level 1
Financial assets
Cash and cash equivalents, Fair Value	28,896	21,395
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	3,452,104	2,999,188
Short-term borrowings, Fair Value	0	0
Long-term borrowings, Fair Value	0	0
Fair Value, Measurements, Recurring \| Level 2
Financial assets
Cash and cash equivalents, Fair Value	74,762	54,156
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	719,497	561,292
Short-term borrowings, Fair Value	355,000	95,000
Long-term borrowings, Fair Value	70,893	73,566
Fair Value, Measurements, Recurring \| Level 3
Financial assets
Cash and cash equivalents, Fair Value	0	0
Loans, net, Fair Value	3,015,732	2,330,164
Financial liabilities
Deposits, Fair Value	0	0
Short-term borrowings, Fair Value	0	0
Long-term borrowings, Fair Value	$ 0	$ 0

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Premises and equipment
Premises and equipment, gross	$ 74,146	$ 56,317
Less accumulated depreciation	(29,782)	(25,553)
Net book value	44,364	30,764
Land
Premises and equipment
Premises and equipment, gross	10,134	6,200
Buildings
Premises and equipment
Premises and equipment, gross	40,291	30,296
Furniture Fixtures and Equipment
Premises and equipment
Premises and equipment, gross	20,281	18,474
Leasehold Improvements
Premises and equipment
Premises and equipment, gross	$ 3,440	$ 1,347

Premises and Equipment (Detai_2

Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Premises and Equipment (Textual) [Abstract]
Depreciation expense	$ 3.4	$ 2.5	$ 1.8

Premises and Equipment (Detai_3

Premises and Equipment (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Nov. 30, 2023	Jan. 01, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Total	$ 8,800	$ 557	$ 1,300	$ 8,400
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets	Other assets	Other assets

Leases (Details Textual)

Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Leases (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Nov. 30, 2023	Jan. 01, 2023
Lessee Lease Description [Line Items]
Operating leases options to extend [true false]	true
Operating leases options to terminate the lease	April of 2023
Operating lease, description	The Company has operating leases for branch office locations, vehicles and certain office equipment such as printers and copiers. The leases have remaining lease terms of up to 17.6 years, some of which include options to extend the lease for up to 15 years and some of which include options to terminate the lease in June of 2024. The lease on office equipment, which includes leased printers and copiers, expired in December, 2023. A new lease agreement for office equipment was entered into in November of 2023, effective January 2024, with a new supplier. The initial right of use asset and lease liability recorded for this new lease was $557 thousand.
Operating lease, right-of-use asset	$ 8,800	$ 8,400	$ 557	$ 1,300
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets	Other Assets	Other Assets
Operating lease liability	$ 8,978	$ 8,800	$ 557	$ 1,300
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities	Other liabilities	Other liabilities
Operating lease, expense	$ 1,200	$ 985
Weighted average remaining lease term	10 years 11 months 19 days
Weighted-average discount rate	2.99%
Maximum
Lessee Lease Description [Line Items]
Operating leases remaining lease terms	17 years 7 months 6 days
Operating leases options to extend	15 years

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Nov. 30, 2023	Jan. 01, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2024	$ 1,175
2025	1,092
2026	975
2027	898
2028	917
Total Payments	10,716
Thereafter	5,659
Less: Imputed Interest	(1,738)
Total	$ 8,978	$ 557	$ 1,300	$ 8,800

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill associated with the Company's purchases and other past acquisitions		$ 167,446	$ 94,640
Goodwill impairment	$ 0
Aggregate intangible amortization expense		$ 3,434	$ 1,973	$ 1,362

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Acquired intangible assets
Gross Carrying Amount	$ 40,908	$ 21,659
Accumulated Amortization	(18,066)	(14,633)
Customer Relationships
Acquired intangible assets
Gross Carrying Amount	7,210	7,210
Accumulated Amortization	(6,953)	(6,793)
Non-compete contracts
Acquired intangible assets
Gross Carrying Amount	457	457
Accumulated Amortization	(413)	(401)
Trade Name
Acquired intangible assets
Gross Carrying Amount	1,126	1,126
Accumulated Amortization	(440)	(409)
Core Deposits
Acquired intangible assets
Gross Carrying Amount	32,115	12,866
Accumulated Amortization	$ (10,260)	$ (7,030)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2024	$ 2,872
2025	2,806
2026	2,710
2027	2,596
2028	2,586
Thereafter	9,272
Total	$ 22,842	$ 7,026

Deposits (Details 1)

Deposits (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Summary of year-end interest bearing deposits
Noninterest-bearing demand	$ 1,026,630	$ 896,957
Interest-bearing demand	1,362,609	1,224,884
Money market	593,975	435,369
Savings	468,890	441,978
Brokered time deposits	0	138,051
Certificates of deposit	725,282	424,529
Total	$ 4,177,386	$ 3,561,768

Deposits (Details Textual)

Deposits (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Interest Bearing Deposits (Textual) [Abstract]
Minimum time deposits amount	$ 250,000
Time deposits of $100 thousand or more	$ 258,200,000	$ 135,700,000

Deposits (Details)

Deposits (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Summary of scheduled maturities of certificates of deposit
2024	$ 656,154
2025	32,302
2026	20,007
2027	5,569
2028	4,302
Thereafter	6,948
TOTAL	$ 725,282
Investment, Type [Extensible Enumeration]	Certificates Of Deposit And Brokered Time Deposits [Member]

Short-term borrowings (Details

Short-term borrowings (Details Textual) - USD ($)	12 Months Ended
Short-term borrowings (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short Term Debt [Line Items]
Short-term borrowings	$ 355,000,000	$ 95,000,000
Short-Term Debt
Short Term Debt [Line Items]
Interest rate on borrowings	4.83%
Short-term borrowings	$ 285,000,000
Securities par value	$ 298,100,000
Short-term Borrowing maturity	2024-12
Domestic Line of Credit
Short Term Debt [Line Items]
Access to line of credit at domestic bank	$ 25,000,000
Unsecured revolving line of credit, outstanding balance	0	0
Revolving Credit Facility \| Farmers National Banc Corp \| Unsecured Debt
Short Term Debt [Line Items]
Unsecured revolving line of credit, outstanding balance	5,000,000
Letter of Credit
Short Term Debt [Line Items]
Unsecured revolving line of credit, outstanding balance	$ 0	0
Debt Instrument, Interest Rate, Stated Percentage	3.50%
Pledged
Short Term Debt [Line Items]
Short-term Federal Home Loan Banks advances	$ 70,000,000	$ 95,000,000
Interest rate on borrowings	5.41%	4.37%

Long-term Borrowings (Details T

Long-term Borrowings (Details Textual) - USD ($)				1 Months Ended
Long-term Borrowings (Details Textual) - USD ($)	Nov. 01, 2021	Jan. 07, 2020	Dec. 31, 2015	Nov. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-rem advances from FHLB					$ 0	$ 0
Residential mortgage, commercial real estate, and multi-family loans					1,600,000,000	$ 1,200,000,000
Additional borrowing limit					819,500,000
Par value of subordinated debentures less the remaining deferred offering expense					$ 75,000,000
Subordinated Notes
Debt Instrument [Line Items]
Aggregate principal amount				$ 75,000,000
Maturity date				Dec. 15, 2031
Fixed rate				3.125%
Notes maturity term				5 years
Basis spread on variable rate				220%
Net proceeds from sale				$ 73,800,000
Junior Subordinated Debt Securities \| Cortland Bank
Debt Instrument [Line Items]
Maturity date	Sep. 15, 2037
Business acquisition, date of merger agreement	Nov. 01, 2021
Acquisition-date fair value	$ 4,300,000
Interest rate, effective percentage					7.10%	6.22%
Junior Subordinated Debt Securities \| Maple Leaf
Debt Instrument [Line Items]
Maturity date		Dec. 15, 2036
Business acquisition, date of merger agreement		Jan. 07, 2020
Interest rate, effective percentage					7.45%	6.57%
Junior Subordinated Debt Securities \| National Bancshares Corporation
Debt Instrument [Line Items]
Maturity date			Jun. 15, 2035
Interest rate, effective percentage					7.35%	6.47%
Junior Subordinated Debt Securities \| LIBOR \| Cortland Bank
Debt Instrument [Line Items]
Basis spread on variable rate	1.45%
Junior Subordinated Debt Securities \| LIBOR \| Maple Leaf
Debt Instrument [Line Items]
Basis spread on variable rate		1.70%
Junior Subordinated Debt Securities \| LIBOR \| National Bancshares Corporation
Debt Instrument [Line Items]
Basis spread on variable rate			1.80%

Long-term Borrowings (Details 1

Long-term Borrowings (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 14,643	$ 14,316
Subordinated debentures	74,020	73,895
Total long-term borrowings	88,663	88,211
TSEO Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	2,521	2,472
Maple Leaf Financial Statutory Trust II
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	7,740	7,517
Cortland Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 4,382	$ 4,327

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - Commitments and Unused Lines of Credit - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fixed Rate
The contractual amounts of financial instruments with off-balance-sheet risk at year end
Total contractual amounts of financial instruments with off-balance-sheet risk	$ 150,697	$ 111,889
Variable Rate
The contractual amounts of financial instruments with off-balance-sheet risk at year end
Total contractual amounts of financial instruments with off-balance-sheet risk	$ 647,843	$ 513,614

Commitments and Contingent Li_4

Commitments and Contingent Liabilities (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingent Liabilities (Additional Textual) [Abstract]
Maximum commitment period to make loans	30 days
Standby letters of credit contractual value	$ 6,800,000	$ 8,800,000
Maximum subscription amount committed in SBIC investment funds	20,200,000
Investment in SBIC funds	$ 16,400,000
Commitments and Unused Lines of Credit \| Minimum
Commitments and Contingent Liabilities (Textual) [Abstract]
Debt Instrument, Interest Rate, Stated Percentage	2.50%	2.375%
Commitments and Unused Lines of Credit \| Maximum
Commitments and Contingent Liabilities (Textual) [Abstract]
Debt Instrument, Interest Rate, Stated Percentage	21.90%	21.90%

Stock Based Compensation (Detai

Stock Based Compensation (Details Textual) - 2022 Incentive Plan - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares vested	72,036
Number of shares vested, weighted average fair value	$ 13.45
Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum shares available under equity incentive plan				1,000,000
Number of shares available for grant	734,859
Stock based compensation expense	$ 2,600	$ 1,800	$ 1,200
Unrecognized compensation expense	$ 3,200
Compensation cost not yet recognized, period for recognition	2 years 2 months 12 days
Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	105,891	132,268
Number of shares vested	41,401	35,817
Number of shares vested, weighted average fair value	$ 12.78	$ 15.79
Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	102,750	56,724
Number of shares vested	30,635	65,481
Number of shares vested, weighted average fair value	$ 14.35	$ 17.48
Total fair value of shares vested	$ 969	$ 1,700	$ 1,200

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - 2022 Incentive Plan - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested, Maximum Awarded Units	(72,036)
Vested, Weighted Average Grant Date Fair Value	$ 13.45
Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	193,015	99,564
Granted, Maximum Awarded Units	105,891	132,268
Vested, Maximum Awarded Units	(41,401)	(35,817)
Forfeited, Maximum Awarded Units	(3,729)	(3,000)
Ending balance - non-vested shares, Maximum Awarded Unit	253,776	193,015
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 16.69	$ 16.13
Granted, Weighted Average Grant Date Fair Value	10.63	16.63
Vested, Weighted Average Grant Date Fair Value	12.78	15.79
Forfeited, Weighted Average Grant Date Fair Value	14.65	13.68
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 14.97	$ 16.69
Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	137,369	158,988
Granted, Maximum Awarded Units	102,750	56,724
Vested, Maximum Awarded Units	(30,635)	(65,481)
Forfeited, Maximum Awarded Units	0	(12,862)
Ending balance - non-vested shares, Maximum Awarded Unit	209,484	137,369
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 15.85	$ 14.40
Granted, Weighted Average Grant Date Fair Value	14.16	17.25
Vested, Weighted Average Grant Date Fair Value	14.35	17.48
Forfeited, Weighted Average Grant Date Fair Value	0	14.74
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 15.01	$ 15.85

Regulatory Matters (Details Tex

Regulatory Matters (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Regulatory Matters (Additional Textual) [Abstract]
Common equity tier 1 capital to risk-weighted assets, capital conservation buffer ratio	2.50%
Tier 1 capital to risk-weighted assets, capital conservation buffer ratio	2.50%
Total capital to risk-weighted assets, capital conservation buffer ratio	2.50%
Capital conservation buffer ratio	2.50%	2.50%
Capital conservation buffer, additional capital amount required	$ 92,400,000	$ 73,500,000
Minimum ratio of common equity tier 1 capital to risk-weighted assets	4.50%	4.50%
Minimum ratio of total capital to risk-weighted assets	0.08	0.08
Minimum ratio of tier 1 capital to risk-weighted assets	0.06	0.060
Minimum leverage ratio	0.04	0.04
Farmers National Banc Corp
Regulatory Matters (Additional Textual) [Abstract]
Minimum ratio of common equity tier 1 capital to risk-weighted assets	4.50%	4.50%
Minimum ratio of total capital to risk-weighted assets	0.08	0.08
Minimum ratio of tier 1 capital to risk-weighted assets	0.06	0.060
Minimum leverage ratio	0.04	0.04
Dividends that can be declared without prior approval	$ 61,200,000
Farmers Trust Company
Regulatory Matters (Additional Textual) [Abstract]
Minimum capital maintained by trust	3,000,000
Dividends that can be declared without prior approval	$ 753,000

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Common equity tier 1 capital ratio
Actual, Amount	$ 392,244	$ 403,307
Actual, Ratio	10.61%	13.71%
Requirement for Capital Adequacy Purposes, Amount	$ 166,303	$ 132,349
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
Total risk based capital ratio
Actual, Amount	$ 519,684	$ 523,285
Actual, Ratio	0.1406	0.1779
Requirement for Capital Adequacy Purposes, Amount	$ 295,650	$ 235,288
Requirement for Capital Adequacy Purposes, Ratio	0.08	0.08
Tier 1 risk based capital ratio
Actual, Amount	$ 410,244	$ 421,307
Actual, Ratio	0.111	0.1432
Requirement for Capital Adequacy Purposes, Amount	$ 221,737	$ 176,466
Requirement for Capital Adequacy Purposes, Ratio	0.06	0.060
Tier 1 leverage ratio
Actual, Amount	$ 410,244	$ 421,307
Actual, Ratio	0.0802	0.0984
Requirement for Capital Adequacy Purposes, Amount	$ 204,598	$ 171,233
Requirement for Capital Adequacy Purposes, Ratio	0.04	0.04
Farmers National Banc Corp
Common equity tier 1 capital ratio
Actual, Amount	$ 411,304	$ 372,679
Actual, Ratio	11.15%	12.71%
Requirement for Capital Adequacy Purposes, Amount	$ 165,996	$ 131,968
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 239,772	$ 190,620
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%
Total risk based capital ratio
Actual, Amount	$ 447,584	$ 399,657
Actual, Ratio	0.1213	0.1362
Requirement for Capital Adequacy Purposes, Amount	$ 295,104	$ 234,609
Requirement for Capital Adequacy Purposes, Ratio	0.08	0.08
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 368,881	$ 293,262
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.10	0.100
Tier 1 risk based capital ratio
Actual, Amount	$ 411,304	$ 372,679
Actual, Ratio	0.1115	0.1271
Requirement for Capital Adequacy Purposes, Amount	$ 221,328	$ 175,957
Requirement for Capital Adequacy Purposes, Ratio	0.06	0.060
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 295,104	$ 234,609
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.08	0.080
Tier 1 leverage ratio
Actual, Amount	$ 411,304	$ 372,679
Actual, Ratio	0.0807	0.0876
Requirement for Capital Adequacy Purposes, Amount	$ 203,989	$ 170,245
Requirement for Capital Adequacy Purposes, Ratio	0.04	0.04
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 254,986	$ 212,807
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.05	0.050

Employee Benefit Plans (Details

Employee Benefit Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Liability	$ 231
Benefit	7	$ 5	$ 31
National Bancshares Corporation
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan	36	105	11
Liability under the Plan	$ 751	799
Director age for eligibility for annual retirement benefit plan	70 years
Maximum years for benefit payment under the plan	15 years
Cortland Acquisition
Defined Benefit Plan Disclosure [Line Items]
Period of benefits paid for after retirement	15 years
Payment benefit for director retirement	$ 10
Period over which benefits paid to directors after retirement	10 years
Liability for post-retirement benefits	$ 1,000	1,100
Expense recognized for plans	37	87	11
Benefits expected to be paid in 2023	81
Cortland Acquisition \| Officers’ Plan
Defined Benefit Plan Disclosure [Line Items]
Liability for post-retirement benefits	870,000	919,000
Cortland Acquisition \| Directors Plan
Defined Benefit Plan Disclosure [Line Items]
Liability for post-retirement benefits	148	143
Emclaire Acquisition
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan	37
Liability for post-retirement benefits	846
Benefits expected to be paid in 2023	$ 62
Retirement Savings Plan
Defined Benefit Plan Disclosure [Line Items]
Employees who have completed no days of service	90 days
Percentage of matching contribution by company	50%
(Benefit) expense under the plan	$ 1,000	870	814
Retirement Savings Plan \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Percentage of the participants' voluntary contributions of gross wages	6%
Profit Sharing Plan
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan		$ 207	$ 268
Annual compensation for associates, Percent	2%	2%	2%
Deferred Compensation Plan
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan	$ 5	$ 5	$ 6
Liability under the Plan	71	83
Deferred compensation plan liability recorded	$ 3,400	$ 2,500

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Provision for income taxes (credit)
Current expense	$ 9,230	$ 10,885	$ 10,794
Deferred expense (benefit)	(464)	1,353	(524)
Totals	$ 8,766	$ 12,238	$ 10,270

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Taxes (Textual) [Abstract]
Federal statutory income tax rate	21%
Valuation allowance for deferred tax assets	$ 0	$ 0
Unrecognized tax benefits	$ 0	$ 0
Earliest Tax Year
Income Taxes (Textual) [Abstract]
Open tax year	2020
Latest Tax Year
Income Taxes (Textual) [Abstract]
Open tax year	2022

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Statutory tax	$ 12,327	$ 15,295	$ 13,026
Effect of nontaxable interest	(2,040)	(2,591)	(2,274)
Bank owned life insurance, net	(513)	(380)	(273)
Tax credit investments	(366)	(194)	(200)
Effect of nontaxable insurance premiums	(404)	(318)	(322)
Stock compensation	41	(63)	(9)
Other	(279)	489	322
Totals	$ 8,766	$ 12,238	$ 10,270

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Allowance for credit losses	$ 7,235	$ 5,665
Net unrealized loss on securities available for sale	45,599	55,962
Net unrealized loss on swap derivative	269	0
Basis in investment securities	6,976	0
Purchase accounting adjustments	4,147	0
Deferred and accrued compensation	2,060	1,748
Deferred loan fees and costs	0	275
Nonaccrual loan interest income	659	648
Restricted stock	795	501
Lease liabilities	2,164	1,841
Other	198	0
Gross deferred tax assets	70,102	66,640
Deferred tax liabilities:
Depreciation and amortization	(1,701)	(1,485)
Federal Home Loan Bank dividends	0	(904)
Purchase accounting adjustment	0	(1,862)
Mortgage servicing rights	(725)	(700)
Prepaid expenses	(41)	(365)
Lease right of use asset	(2,116)	(1,766)
Other	0	(234)
Gross deferred tax liabilities	(4,583)	(7,316)
Net deferred tax asset	$ 65,519	$ 59,324

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ 292,295	$ 472,432	$ 350,097
Other comprehensive income (loss) before reclassification	38,556	(220,113)
Amounts reclassified from accumulated other comprehensive income (loss)	(620)	328
Other comprehensive income (loss), net of tax	37,936	(219,785)	(12,737)
Balance	404,415	292,295	472,432
Net unrealized holding gains (losses) on available for sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(210,489)	9,293
Other comprehensive income (loss) before reclassification	38,557	(220,110)
Amounts reclassified from accumulated other comprehensive income (loss)	393	328
Other comprehensive income (loss), net of tax	38,950	(219,782)
Balance	(171,539)	(210,489)	9,293
Reclassification adjustment for (gains) losses realized in income on fair value hedge
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	0	0
Other comprehensive income (loss) before reclassification	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	(1,013)	0
Other comprehensive income (loss), net of tax	(1,013)	0
Balance	(1,013)	0	0
Change in funded status of post-retirement plan
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(1)	2
Other comprehensive income (loss) before reclassification	(1)	(3)
Amounts reclassified from accumulated other comprehensive income (loss)	0	0
Other comprehensive income (loss), net of tax	(1)	(3)
Balance	(2)	(1)	2
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(210,490)	9,295	22,032
Other comprehensive income (loss), net of tax	37,936	(219,785)	(12,737)
Balance	$ (172,554)	$ (210,490)	$ 9,295

Related Party Transactions (Det

Related Party Transactions (Details) - Affiliated Entity - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans to principal officers, directors, and their affiliates
Beginning balance	$ 10,491	$ 11,074
New loans	4,404	983
Repayments	(1,941)	(1,566)
Ending balance	$ 12,954	$ 10,491

Related Party Transactions (D_2

Related Party Transactions (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions (Textual) [Abstract]
Deposits from principal officers, directors, and their affiliates	$ 52,886	$ 44,926
Affiliated Entity
Related Party Transactions (Textual) [Abstract]
Deposits from principal officers, directors, and their affiliates	$ 13,400
Affiliated Entity \| Related Party
Related Party Transactions (Textual) [Abstract]
Deposits from principal officers, directors, and their affiliates		$ 18,300

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Basic EPS
Net income	$ 49,932	$ 60,597	$ 51,844
Weighted average shares outstanding	37,384,122	33,844,945	29,167,357
Basic earnings per share	$ 1.34	$ 1.79	$ 1.78
Diluted EPS
Net income	$ 49,932	$ 60,597	$ 51,844
Weighted average shares outstanding	37,384,122	33,844,945	29,167,357
Average unvested restricted stock awards	114,147	83,994	112,430
Weighted average shares for diluted earnings per share	37,498,269	33,928,939	29,279,787
Diluted earnings per share	$ 1.33	$ 1.79	$ 1.77

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - shares	12 Months Ended
Earnings Per Share (Details Textual) - shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restricted Stock Awards
Earnings Per Share Basic [Line Items]
Anti-dilutive securities excluded from computation of earnings per share	194,599	201,080	55,128

Derivative Financial Instrume_3

Derivative Financial Instruments (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Not Designated as Hedging Instrument \| Interest Rate Lock Commitments
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ 87,000	$ 21,000	$ 423,000
Interest rate swaps
Derivative [Line Items]
Derivative notional amount	63,900,000	71,900,000
Fair value, other assets	(4,200,000)	(5,500,000)
Fair value, other liabilities	4,200,000	5,500,000
Net Gain or Loss recognized in earnings	0	$ 0
Interest rate swaps \| Fair Value Hedge
Derivative [Line Items]
Derivative notional amount	100,000,000
Fair value, other assets	(836,000)
Interest rate swaps \| Fair Value Hedge \| Other Assets
Derivative [Line Items]
Fair value, other assets	(425,000)
Interest rate swaps \| Fair Value Hedge \| Other Liabilities
Derivative [Line Items]
Fair value, other assets	$ (1,300,000)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Interest rate swaps - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Notional amount fair value hedge	$ 63,900	$ 71,900
Fair Value Hedge
Derivative [Line Items]
Notional amount fair value hedge	$ 100,000
Fixed pay rates	4.35%
Variable SOFR receive rates	5.38%
Remaining maturity (in years)	2 years 7 months 6 days
Fair value	$ (836)

Derivative Financial Instrume_5

Derivative Financial Instruments (Detail 1) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Forward sales contracts
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ (45)	$ 362	$ 0
Interest Rate Lock Commitments
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ 87	$ 21	$ 423

Derivative Financial Instrume_6

Derivative Financial Instruments (Detail 2) - Mortgage Banking - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets
Derivative [Line Items]
Derivative liability, notional amount	$ 7,400	$ 9,200
Derivative liability, fair value	109	51
Forward sales contracts \| Other Assets
Derivative [Line Items]
Derivative liability, notional amount	0	4,300
Derivative liability, fair value	0	30
Forward sales contracts \| Other Liabilities
Derivative [Line Items]
Derivative liability, notional amount	3,300	0
Derivative liability, fair value	(14)	0
Interest Rate Lock Commitments \| Other Assets
Derivative [Line Items]
Derivative liability, notional amount	7,400	4,900
Derivative liability, fair value	$ 109	$ 21

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Goodwill and other intangibles	$ 190,288	$ 101,666
Total assets	5,078,350	4,082,200
Net interest income	137,786	124,166	$ 107,990
Provision for credit/loan losses and unfunded loans	9,153	1,122	4,893
Service fees, security gains and other noninterest income	41,861	44,202	38,193
Noninterest expense	104,469	89,512	75,637
Amortization and depreciation expense	7,327	4,899	3,539
Income before taxes	58,698	72,835	62,114
Income tax	8,766	12,238	10,270
Net Income	49,932	60,597	51,844
Eliminations And Others
Segment Reporting Information [Line Items]
Goodwill and other intangibles	(4,263)	(4,263)
Total assets	(2,645)	3,705
Net interest income	(3,915)	(3,359)	(870)
Provision for credit/loan losses and unfunded loans	0	0	0
Service fees, security gains and other noninterest income	(1,188)	(637)	(199)
Noninterest expense	642	890	589
Amortization and depreciation expense	451	453	346
Income before taxes	(6,196)	(5,339)	(2,004)
Income tax	(1,600)	(1,340)	(605)
Net Income	(4,596)	(3,999)	(1,399)
Trust Segment \| Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	5,680	5,739
Total assets	15,845	14,383
Net interest income	257	172	134
Provision for credit/loan losses and unfunded loans	0	0	0
Service fees, security gains and other noninterest income	11,615	19,535	11,045
Noninterest expense	7,122	8,635	6,854
Amortization and depreciation expense	90	110	262
Income before taxes	4,660	10,962	4,063
Income tax	980	2,301	852
Net Income	3,680	8,661	3,211
Bank Segment \| Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	188,871	100,190
Total assets	5,065,150	4,064,112
Net interest income	141,444	127,353	108,726
Provision for credit/loan losses and unfunded loans	9,153	1,122	4,893
Service fees, security gains and other noninterest income	31,434	25,304	27,347
Noninterest expense	96,705	79,987	68,194
Amortization and depreciation expense	6,786	4,336	2,931
Income before taxes	60,234	67,212	60,055
Income tax	9,386	11,277	10,023
Net Income	$ 50,848	$ 55,935	$ 50,032

Subsequent Event (Details)

Subsequent Event (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2023
Subsequent Event [Line Items]
Total assets		$ 4,082,200	$ 5,078,350
Deposits		$ 3,561,768	$ 4,177,386
Emclaire Financial Corp
Subsequent Event [Line Items]
Business acquisition, date of merger agreement	Jan. 01, 2023
Cash consideration per share		$ 14.12
Maximum percentage of common shares exchanged for company shares under merger agreement	70%
Percentage of common shares exchanged for company's cash under merger agreement	30%
Emclaire Financial Corp \| Common Stock
Subsequent Event [Line Items]
Cash consideration per share	$ 40
Shares of stock issued for acquisition	2.15	4,200,000

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Quarterly Financial Data Abstract
Total interest income	$ 213,335	$ 142,086	$ 116,459
Total interest expense	75,549	17,920	8,469
NET INTEREST INCOME	137,786	124,166	107,990
Provision for credit losses	8,718	250	4,649
Noninterest income	41,861	44,202	38,193
Merger related costs	5,475	4,070	7,109
Income before taxes	58,698	72,835	62,114
Income taxes	8,766	12,238	10,270
Net Income	$ 49,932	$ 60,597	$ 51,844
Diluted earnings per share	$ 1.33	$ 1.79	$ 1.77

Parent Company Only Condensed_3

Parent Company Only Condensed Financial Information - Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets:
Other investments	$ 424	$ 600
TOTAL ASSETS	5,078,350	4,082,200
Liabilities:
Other liabilities	52,886	44,926
Subordinated debentures	74,020	73,895
TOTAL LIABILITIES	4,673,935	3,789,905
Total stockholders' equity	404,415	292,295	$ 472,432	$ 350,097
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,078,350	4,082,200
Farmers National Banc Corp
Assets:
Cash	57,071	104,497
TOTAL ASSETS	495,319	383,048
Liabilities:
Other liabilities	2,241	2,542
Subordinated debentures	88,663	88,211
TOTAL LIABILITIES	90,904	90,753
Total stockholders' equity	404,415	292,295
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	495,319	383,048
Farmers National Banc Corp \| Bank Segment
Assets:
Investment in subsidiaries	424,393	261,631
Farmers National Banc Corp \| Farmers Trust
Assets:
Investment in subsidiaries	13,431	13,598
Farmers National Banc Corp \| Captive Insurance
Assets:
Investment in subsidiaries	$ 0	$ 2,722

Parent Company Only Condensed_4

Parent Company Only Condensed Financial Information - Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income:
Dividends from subsidiaries	$ 1,986	$ 871	$ 498
Income tax benefit	(8,766)	(12,238)	(10,270)
Net Income	49,932	60,597	51,844
TOTAL COMPREHENSIVE INCOME (LOSS)	87,868	(159,188)	39,107
Farmers National Banc Corp
Income:
Interest and dividends on securities	44	0	11
Security gains/(losses)	0	0	130
Total Income	24,044	39,400	49,696
Interest on borrowings	4,086	3,428	918
Other expenses	4,109	3,451	2,792
Income before income tax benefit and undistributed subsidiary income	15,849	32,521	45,986
Income tax benefit	1,624	1,345	611
Equity in undistributed net income of subsidiaries (dividends in excess of net income)	32,459	26,731	5,247
Net Income	49,932	60,597	51,844
TOTAL COMPREHENSIVE INCOME (LOSS)	87,868	(159,188)	39,107
Farmers National Banc Corp \| Bank Segment
Income:
Dividends from subsidiaries	20,000	30,000	45,620
Equity in undistributed net income of subsidiaries (dividends in excess of net income)	30,848	25,935	4,412
Farmers National Banc Corp \| Farmers Trust
Income:
Dividends from subsidiaries	4,000	8,000	2,800
Equity in undistributed net income of subsidiaries (dividends in excess of net income)	(320)	662	412
Farmers National Banc Corp \| Captive Insurance
Income:
Dividends from subsidiaries	0	1,400	1,135
Equity in undistributed net income of subsidiaries (dividends in excess of net income)	$ (1,931)	$ 134	$ 423

Parent Company Only Condensed_5

Parent Company Only Condensed Financial Information - Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 49,932	$ 60,597	$ 51,844
NET CASH FROM OPERATING ACTIVITIES	62,306	80,739	54,933
Cash flows from investing activities:
NET CASH FROM INVESTING ACTIVITIES	77,936	(205,507)	(423,613)
Cash flows from financing activities:
Proceeds from long term borrowings	0	0	73,749
Repurchase of common shares	(11,544)	0	(164)
Cash dividends paid	(25,396)	(22,004)	(14,072)
NET CASH FROM FINANCING ACTIVITIES	(112,135)	87,529	226,849
NET CHANGE IN CASH AND CASH EQUIVALENTS	28,107	(37,239)	(141,831)
Farmers National Banc Corp
Cash flows from operating activities:
Net income	49,932	60,597	51,844
Dividends in excess of net income (Equity in undistributed net income of subsidiaries)	(32,459)	(26,731)	(5,247)
Other	5,481	559	6,846
NET CASH FROM OPERATING ACTIVITIES	22,954	34,425	53,443
Cash flows from investing activities:
Net cash paid in business combinations	(33,440)	0	(29,618)
NET CASH FROM INVESTING ACTIVITIES	(33,440)	0	(29,618)
Cash flows from financing activities:
Proceeds from long term borrowings	0	0	73,749
Repurchase of common shares	(11,544)	0	(164)
Cash dividends paid	(25,396)	(22,004)	(14,072)
NET CASH FROM FINANCING ACTIVITIES	(36,940)	(22,004)	59,513
NET CHANGE IN CASH AND CASH EQUIVALENTS	(47,426)	12,421	83,338
Beginning cash and cash equivalents	104,497	92,076	8,738
Ending cash and cash equivalents	$ 57,071	$ 104,497	$ 92,076

Qualified Affordable Housing _2

Qualified Affordable Housing Project Investments (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Investments in Affordable Housing Projects [Abstract]
Qualified affordable housing projects	$ 17,900,000	$ 13,600,000
Total unfunded commitments	12,600,000	9,100,000
Amortization expense	1,700,000	1,300,000
Tax credits and other benefits	2,200,000	1,100,000
Impairment losses	$ 0	$ 0