ChoiceOne Financial Services (COFS) 10-Q14 Aug 242024 Q2 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2024	Jul. 31, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Document Transition Report	false
Entity File Number	001-39209
Entity Registrant Name	ChoiceOne Financial Services, Inc.
Entity Central Index Key	0000803164
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-2659066
Entity Address, Address Line One	109 East Division
Entity Address, City or Town	Sparta
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	49345
City Area Code	616
Local Phone Number	887-7366
Title of 12(b) Security	Common stock
Trading Symbol	COFS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,957,495

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 100,652	$ 55,083
Time deposits in other financial institutions	350	350
Cash and cash equivalents	101,002	55,433
Equity securities, at fair value (Note 2)	7,502	7,505
Securities available for sale, at fair value (Note 2)	491,670	514,598
Securities held to maturity, at amortized cost net of credit losses (Note 2)	392,699	407,959
Federal Home Loan Bank stock	4,449	4,449
Federal Reserve Bank stock	5,066	5,065
Loans held for sale	5,946	4,710
Loans to other financial institutions (Note 3)	36,569	19,400
Core loans (Note 3)	1,400,958	1,391,253
Total loans held for investment (Note 3)	1,437,527	1,410,653
Allowance for credit losses (Note 3)	(16,152)	(15,685)
Loans, net	1,421,375	1,394,968
Premises and equipment, net	27,370	29,750
Other real estate owned, net	272	122
Cash value of life insurance policies	45,384	45,074
Goodwill	59,946	59,946
Core deposit intangible	1,448	1,854
Other assets	58,938	45,273
Total assets	2,623,067	2,576,706
Liabilities
Deposits - noninterest-bearing	517,137	547,625
Deposits - interest-bearing	1,582,365	1,550,985
Brokered deposits	27,177	23,445
Total deposits	2,126,679	2,122,055
Borrowings	210,000	200,000
Subordinated debentures	35,630	35,507
Other liabilities	36,239	23,510
Total liabilities	2,408,548	2,381,072
Shareholders' Equity
Preferred stock; shares authorized: 100,000; shares outstanding: none	0	0
Common stock and paid-in capital, no par value; shares authorized: 15,000,000; shares outstanding: 7,573,618 at June 30, 2024 and 7,548,217 at December 31, 2023	173,984	173,513
Retained earnings	81,836	73,699
Accumulated other comprehensive loss, net	(41,301)	(51,578)
Total shareholders' equity	214,519	195,634
Total liabilities and shareholders' equity	$ 2,623,067	$ 2,576,706

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, authorized (in shares)	100,000	100,000
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	15,000,000	15,000,000
Common stock, outstanding (in shares)	7,573,618	7,548,217

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest income
Loans, including fees	$ 21,971	$ 15,978	$ 42,757	$ 30,851
Securities:
Taxable	5,471	5,378	10,819	10,291
Tax exempt	1,410	1,389	2,822	2,824
Other	1,092	571	1,978	748
Total interest income	29,944	23,316	58,376	44,714
Interest expense
Deposits	8,325	5,056	17,102	8,332
Advances from Federal Home Loan Bank	463	621	904	1,226
Other	2,785	1,548	5,525	2,053
Total interest expense	11,573	7,225	23,531	11,611
Net interest income	18,371	16,091	34,845	33,103
Provision for (reversal of) credit losses on loans	272	(415)	675	(106)
Provision for (reversal of) credit losses on unfunded commitments	(272)	165	(675)	(119)
Net Provision for (reversal of) credit losses expense	0	(250)	0	(225)
Net interest income after provision	18,371	16,341	34,845	33,328
Noninterest income
Customer service charges	2,662	2,271	5,067	4,538
Insurance and investment commissions	190	172	388	368
Gains on sales of loans	525	540	979	943
Net gains (losses) on sales of securities	0	0	0	0
Net gains on sales and write downs of other assets	11	133	12	136
Earnings on life insurance policies	305	269	800	532
Trust income	220	196	433	380
Change in market value of equity securities	(71)	(385)	(36)	(322)
Other	241	289	491	581
Total noninterest income	4,083	3,485	8,134	7,156
Noninterest expense
Salaries and benefits	8,264	7,837	16,095	15,920
Occupancy and equipment	1,477	1,507	2,939	3,150
Data processing	1,780	1,681	3,450	3,363
Professional fees	593	619	1,208	1,240
Supplies and postage	168	197	346	388
Advertising and promotional	199	155	349	304
Intangible amortization	203	253	406	505
FDIC insurance	390	220	765	520
Other	1,204	1,104	2,404	2,178
Total noninterest expense	14,278	13,573	27,962	27,568
Income before income tax	8,176	6,253	15,017	12,916
Income tax expense	1,590	1,040	2,797	2,070
Net income	$ 6,586	$ 5,213	$ 12,220	$ 10,846
Basic earnings per share (Note 4) (in dollars per share)	$ 0.87	$ 0.69	$ 1.62	$ 1.44
Diluted earnings per share (Note 4) (in dollars per share)	0.87	0.69	1.61	1.44
Dividends declared per share (in dollars per share)	$ 0.27	$ 0.26	$ 0.54	$ 0.52

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 6,586	$ 5,213	$ 12,220	$ 10,846
Other comprehensive income:
Change in net unrealized gain (loss) on available-for-sale securities	184	(5,018)	(2,986)	8,676
Change in net unrealized gain (loss) on available-for-sale securities, Income tax benefit (expense)	(39)	1,054	627	(1,822)
Less: reclassification adjustment for net (gain) loss included in net income	0	0	0	0
Less: reclassification adjustment for net (gain) loss included in net income, Income tax benefit (expense)	0	0	0	0
Less: reclassification adjustment for net (gain) loss for fair value hedge	1,663	6,752	6,986	731
Less: reclassification adjustment for net (gain) loss for fair value hedge, Income tax benefit (expense)	(349)	(1,417)	(1,467)	(153)
Less: net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity	0	0	0	0
Net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity, Income tax benefit (expense)	0	0	0	0
Unrealized gain (loss) on available-for-sale securities, net of tax	1,459	1,371	3,160	7,432
Reclassification of unrealized gain (loss) upon transfer of securities from available-for-sale to held-to-maturity	0	0	0	0
Reclassification of unrealized gain (loss) upon transfer of securities from available-for-sale to held-to-maturity, Income tax benefit (expense)	0	0	0	0
Amortization of net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity	56	165	112	194
Amortization of net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity, Income tax benefit (expense)	(12)	(35)	(24)	(41)
Unrealized loss on held to maturity securities, net of tax	44	130	88	153
Change in net unrealized gain (loss) on cash flow hedge	1,719	6,019	7,805	3,123
Change in net unrealized gain (loss) on cash flow hedge, Income tax benefit (expense)	(361)	(1,264)	(1,639)	(656)
Less: reclassification adjustment for net (gain) loss on cash flow hedge	0	0	0	0
Less: reclassification adjustment for net (gain) loss on cash flow hedge, Income tax benefit (expense)	0	0	0	0
Less: amortization of net unrealized (gains) losses included in net income	205	887	1,092	1,043
Less: amortization of net unrealized (gains) losses included in net income, Income tax benefit (expense)	(43)	(186)	(229)	(219)
Unrealized gain (loss) on cash flow hedge instruments, net of tax	1,520	5,456	7,029	3,291
Other comprehensive income (loss), net of tax	3,023	6,957	10,277	10,876
Comprehensive income (loss)	$ 9,609	$ 12,170	$ 22,497	$ 21,722

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands		Total	Common Stock and Paid in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income/(Loss), Net [Member]
Balance (in shares) at Dec. 31, 2022			7,516,098
Balance at Dec. 31, 2022		$ 160,828	$ 172,277	$ 60,348	$ (71,797)
Net income		10,846		10,846
Other comprehensive income (loss)		10,876			10,876
Shares issued (in shares)			18,560
Shares issued		297	$ 297
Effect of employee stock purchases		14	14
Stock-based compensation expense		292	$ 292
Cash dividends declared		(3,913)		(3,913)
Balance (in shares) at Jun. 30, 2023			7,534,658
Balance at Jun. 30, 2023		179,240	$ 172,880	67,281	(60,921)
Balance (in shares) at Mar. 31, 2023			7,521,749
Balance at Mar. 31, 2023		168,712	$ 172,564	64,026	(67,878)
Net income		5,213		5,213
Other comprehensive income (loss)		6,957			6,957
Shares issued (in shares)			12,909
Shares issued		150	$ 150
Effect of employee stock purchases		7	7
Stock-based compensation expense		159	$ 159
Cash dividends declared		(1,958)		(1,958)
Balance (in shares) at Jun. 30, 2023			7,534,658
Balance at Jun. 30, 2023		$ 179,240	$ 172,880	67,281	(60,921)
Balance (in shares) at Dec. 31, 2023		7,548,217	7,548,217
Balance at Dec. 31, 2023		$ 195,634	$ 173,513	73,699	(51,578)
Net income		12,220		12,220
Other comprehensive income (loss)		10,277			10,277
Shares issued (in shares)			24,521
Shares issued		115	$ 115
Effect of employee stock purchases		22	$ 22
Stock options exercised and issued (in shares)	[1]		880
Stock options exercised and issued	[1]	0
Stock-based compensation expense		334	$ 334
Cash dividends declared		$ (4,083)		(4,083)
Balance (in shares) at Jun. 30, 2024		7,573,618	7,573,618
Balance at Jun. 30, 2024		$ 214,519	$ 173,984	81,836	(41,301)
Balance (in shares) at Mar. 31, 2024			7,556,137
Balance at Mar. 31, 2024		206,756	$ 173,786	77,294	(44,324)
Net income		6,586		6,586
Other comprehensive income (loss)		3,023			3,023
Shares issued (in shares)			17,481
Shares issued		25	$ 25
Effect of employee stock purchases		11	11
Stock-based compensation expense		162	$ 162
Cash dividends declared		$ (2,044)		(2,044)
Balance (in shares) at Jun. 30, 2024		7,573,618	7,573,618
Balance at Jun. 30, 2024		$ 214,519	$ 173,984	$ 81,836	$ (41,301)

[1] The amount shown represents the number of shares issued in net exercise transactions where shares were surrendered in payment of taxes and/or payment of all or part of the exercise price.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Dividends declared, per share (in dollars per share)	$ 0.27	$ 0.26	$ 0.54	$ 0.52

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net income	$ 12,220	$ 10,846
Adjustments to reconcile net income to net cash from operating activities:
(Reversal of) provision for credit losses	0	(225)
Depreciation	1,272	1,230
Amortization	4,810	4,970
Compensation expense on employee and director stock purchases, stock options, and restricted stock units	576	487
Net change in market value of equity securities	36	322
Gains on sales of loans	(979)	(943)
Loans originated for sale	(29,067)	(29,192)
Proceeds from loan sales	28,400	25,684
Earnings on bank-owned life insurance	(604)	(532)
Earnings on death benefit from bank-owned life insurance	(196)	0
Deferred federal income tax (benefit)/expense	231	59
Net change in:
Other assets	794	6,601
Other liabilities	13,557	5,856
Net cash provided by operating activities	31,050	25,163
Cash flows from investing activities:
Sales of equity securities	0	42
Maturities, prepayments and calls of securities available for sale	17,962	15,159
Maturities, prepayments and calls of securities held to maturity	15,086	5,091
Purchases of securities available for sale	(768)	(676)
Purchases of equity securities	(33)	(98)
Purchases of securities held to maturity	(700)	(597)
Purchase of Federal Home Loan Bank stock	(1)	(4,849)
Loan originations and payments, net	(27,232)	(74,553)
Proceeds from bank owned life insurance death benefits claim	490	0
Additions to premises and equipment	(794)	(2,212)
Payments for derivative contracts settlements	0	(4,191)
Net cash provided by (used in) investing activities	4,010	(66,884)
Cash flows from financing activities:
Net change in deposits	4,624	(31,615)
Net change in short term borrowings	10,073	110,000
Issuance of common stock	115	116
Share based compensation withholding obligation	(220)	0
Cash dividends	(4,083)	(3,913)
Net cash provided by financing activities	10,509	74,588
Net change in cash and cash equivalents	45,569	32,867
Beginning cash and cash equivalents	55,433	43,943
Ending cash and cash equivalents	101,002	76,810
Supplemental disclosures of cash flow information:
Cash paid for interest	24,686	10,269
Cash paid for income taxes	2,750	2,900
Loans transferred to other real estate owned	$ 150	$ 266

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. (“ChoiceOne”), its wholly-owned subsidiaries, ChoiceOne Bank (the “Bank”) and 109 Technologies, LLC, and ChoiceOne Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. (the “Insurance Agency”). Intercompany transactions and balances have been eliminated in consolidation. ChoiceOne owns all of the common securities of Community Shores Capital Trust I (the “Capital Trust”). Under U.S. generally accepted accounting principles (“GAAP”), the Capital Trust is not consolidated because it is a variable interest entity and ChoiceOne is not the primary beneficiary. The accompanying unaudited consolidated financial statements and notes thereto reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of such financial statements. Operating results for the six months ended June 30, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The accompanying consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10-K for the year ended December 31, 2023. Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, ChoiceOne’s management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided. These estimates and assumptions are subject to many risks and uncertainties, and actual results may differ from these estimates. Estimates associated with the allowance for credit losses and the unrealized gains and losses on securities available for sale and held to maturity are particularly susceptible to change. Goodwill Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of the acquired tangible assets and liabilities and identifiable intangible assets. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed. Core Deposit Intangible Core deposit intangible represents the value of the acquired customer core deposit bases and is included as an asset on the consolidated balance sheets. The core deposit intangible has an estimated finite life, is amortized on an accelerated basis over a 120 month period and is subject to periodic impairment evaluation. Stock Transactions A total of 3,883 and 7,705 shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $106,000 and $219,000 under the terms of the Directors’ Stock Purchase Plan in the second quarter and first half of 2024, respectively. A total of 2,506 and 4,906 shares for a cash price of $61,000 and $117,000 were issued under the Employee Stock Purchase Plan in the second quarter and first half of 2024, respectively. ChoiceOne’s common stock repurchase program announced in April 2021 and amended in 2022, authorizes repurchases of up to 375,388 shares, representing 5% of the total outstanding shares of common stock as of the date the program was adopted. No shares were repurchased under this program in the second quarter of 2024. Reclassifications Certain amounts presented in prior periods have been reclassified to conform to the current presentation. Allowance for Credit Losses (“ACL”) The ACL is a valuation allowance for expected credit losses. The ACL is increased by the provision for credit losses and decreased by loans charged off less any recoveries of charged off loans. As ChoiceOne has had very limited loss experience since 2011, management elected to utilize benchmark peer loss history data to estimate historical loss rates. ChoiceOne identified an appropriate peer group for each loan cohort which shared similar characteristics. Management estimates the ACL required based on the selected peer group loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, a reasonable and supportable economic forecast, and other factors. Allocations of the ACL may be made for specific loans, but the entire ACL is available for any loan that, in management’s judgment, should be charged off. Loan losses are charged against the ACL when management believes that collection of a loan balance is not possible. The ACL consists of general and specific components. The general component covers loans collectively evaluated for credit losses and is based on peer historical loss experience adjusted for current and forecasted factors. Management’s adjustment for current and forecasted factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, the experience and ability of lending staff, and a reasonable and supportable economic forecast described further below. The discounted cash flow methodology is utilized for all loan pools. This methodology is supported by our CECL software provider and allows management to calculate contractual life by factoring in all cash flows and adjusting them for behavioral and credit-related aspects. Reasonable and supportable economic forecasts have to be incorporated in determining expected credit losses. The forecast period represents the time frame from the current period end through the point in time that we can reasonably forecast and support entity and environmental factors that are expected to impact the performance of our loan portfolio. Ideally, the economic forecast period would encompass the contractual terms of all loans; however, the ability to produce a forecast that is considered reasonable and supportable becomes more difficult or may not be possible in later periods. Subsequent to the end of the forecast period, we revert to historical loan data based on an ongoing evaluation of each economic forecast in relation to then current economic conditions as well as any developing loan loss activity and resulting historical data. As of June 30, 2024, we used a one-year reasonable and supportable economic forecast period, with a two year straight-line reversion period. We are not required to develop and use our own economic forecast model, and we elected to utilize economic forecasts from third-party providers that analyze and develop forecasts of the economy for the entire United States at least quarterly. Other inputs to the calculation are also updated or reviewed quarterly. Prepayment speeds are updated on a one quarter lag based on the asset liability model from the previous quarter. This model is performed at the loan level. Curtailment is updated quarterly within the ACL model based on our peer group average. The reversion period is reviewed by management quarterly with consideration of the current economic climate. We are also required to consider expected credit losses associated with loan commitments over the contractual period in which we are exposed to credit risk on the underlying commitments unless the obligation is unconditionally cancellable by us. Any allowance for off-balance sheet credit exposures is reported as an other liability on our Consolidated Balance Sheet and is increased or decreased via the provision for credit losses account on our Consolidated Statement of Income. The calculation includes consideration of the likelihood that funding will occur and forecasted credit losses on commitments expected to be funded over their estimated lives. The allowance is calculated using the same aggregate reserve rates calculated for the funded portion of loans at the portfolio level applied to the amount of commitments expected to be funded. Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. ChoiceOne has determined that any loans which have been placed on non-performing status, loans with a risk rating of 6 or higher, and loans past due more than 60 days will be assessed individually for evaluation. Management’s judgment will be used to determine if the loan should be migrated back to pool on an individual basis. Individual analysis will establish a specific reserve for loans in scope. Specific reserves on non-performing loans are typically based on management’s best estimate of the fair value of collateral securing these loans, adjusted for selling costs as appropriate or based on the present value of the expected cash flows from that loan. Securities Debt securities are classified as held to maturity and carried at amortized cost when management has the positive intent and ability to hold them to maturity. Debt securities are classified as available for sale because they might be sold before maturity. Debt securities classified as available for sale are carried at fair value, with unrealized holding gains and losses reported separately in the accumulated other comprehensive income or loss section of shareholders’ equity, net of tax effect. Restricted investments in Federal Reserve Bank stock and Federal Home Loan Bank stock are carried at cost. Equity securities consist of investments in preferred stock and investments in common stock of other financial institutions. Equity securities are reported at their fair value with changes in market value reported through current earnings. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized using the level-yield method without anticipating prepayments. Gains or losses on sales are recorded on the trade date based on the amortized cost of the security sold. Securities Available for Sale (“AFS”) – For securities AFS in an unrealized loss position, management determines whether they intend to sell or if it is more likely than not that ChoiceOne will be required to sell the security before recovery of the 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 with an allowance being established under CECL. For securities AFS with unrealized losses not meeting these criteria, management evaluates whether any decline in fair value is due to credit loss factors. In making this assessment, management considers any changes to the rating of the security by rating agencies and adverse conditions specifically related to the issuer of 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 the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses (“ACL”) is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL under ASC 326-30 are recorded as provisions for (or reversal of) credit loss expense. Losses are charged against the allowance when the collectability of a security AFS is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income, net of income taxes. At June 30, 2024, there was no ACL related to securities AFS. Accrued interest receivable on securities AFS was excluded from the estimate of credit losses. Securities Held to Maturity (“HTM”) – Since the adoption of CECL, ChoiceOne measures credit losses on securities HTM on a collective basis by major security type with each type sharing similar risk characteristics, and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The ACL on HTM securities is a contra asset valuation account that is deducted from the carrying amount of securities HTM to present the net amount expected to be collected. HTM securities are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in ChoiceOne’s Consolidated Statements of Income in the provision for credit losses. Accrued interest receivable on securities HTM is excluded from the estimate of credit losses. With regard to US Treasury securities, these have an explicit government guarantee; therefore, no ACL is recorded for these securities. With regard to obligations of states and political subdivisions and other HTM securities, management considers (1) issuer bond ratings, (2) historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. A discounted cash flow method will be used to determine the reserve required for any credit losses on HTM securities. At June 30, 2024, the ACL related to securities HTM is insignificant. Recent Accounting Pronouncements Improvements to Income Tax Disclosure ASU 2023-09 enhances transparency by requiring consistent categorization, greater disaggregation, and detailed disclosure related to income taxes paid. These changes aim to help users of financial statements understand factors contributing to differences between effective and statutory tax rates. The disclosure is effective for annual reporting periods beginning after December 15, 2024.

Securities

Securities	6 Months Ended
Securities	Jun. 30, 2024
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Securities	NOTE 2 – SECURITIES The fair value of equity securities and the related gross unrealized gains and (losses) recognized in noninterest income were as follows: June 30, 2024 (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Equity securities $ 7,993 $ 266 $ (757 ) $ 7,502 December 31, 2023 (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Equity securities $ 7,960 $ 212 $ (667 ) $ 7,505 The following tables present the amortized cost and fair value of securities available for sale and the gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and the amortized cost and fair value of securities held to maturity and the related gross unrealized gains and losses: June 30, 2024 (Dollars in thousands) Available for Sale: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury notes and bonds $ 90,112 $ - $ (10,801 ) $ 79,311 State and municipal 260,866 - (31,611 ) 229,255 Mortgage-backed 196,032 26 (23,000 ) 173,058 Corporate 250 - (45 ) 205 Asset-backed securities 10,050 - (209 ) 9,841 Total $ 557,310 $ 26 $ (65,666 ) $ 491,670 (Dollars in thousands) Held to Maturity: U.S. Government and federal agency $ 2,975 $ - $ (340 ) $ 2,635 State and municipal 195,460 6 (32,418 ) 163,048 Mortgage-backed 173,860 - (24,715 ) 149,145 Corporate 20,028 19 (2,652 ) 17,395 Asset-backed securities 376 - (16 ) 360 Total $ 392,699 $ 25 $ (60,141 ) $ 332,583 December 31, 2023 (Dollars in thousands) Available for Sale: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury notes and bonds $ 90,345 $ - $ (10,151 ) $ 80,194 State and municipal 269,918 - (35,236 ) 234,682 Mortgage-backed 212,392 14 (23,905 ) 188,501 Corporate 250 - (46 ) 204 Asset-backed securities 11,334 - (317 ) 11,017 Total $ 584,239 $ 14 $ (69,655 ) $ 514,598 (Dollars in thousands) Held to Maturity: U.S. Government and federal agency $ 2,972 $ - $ (293 ) $ 2,679 State and municipal 196,098 14 (30,220 ) 165,892 Mortgage-backed 188,329 - (25,796 ) 162,533 Corporate 20,013 21 (2,864 ) 17,170 Asset-backed securities 547 - (30 ) 517 Total $ 407,959 $ 35 $ (59,203 ) $ 348,791 Available for sale securities with unrealized losses as of June 30, 2024 and December 31, 2023, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2024 Less than 12 months More than 12 months Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (Dollars in thousands) Available for Sale: U.S. Treasury notes and bonds $ - $ - $ 79,311 $ 10,801 $ 79,311 $ 10,801 State and municipal - - 229,255 31,611 229,255 31,611 Mortgage-backed 2,503 14 159,321 22,986 161,824 23,000 Corporate - - 205 45 205 45 Asset-backed securities - - 9,841 209 9,841 209 Total temporarily impaired $ 2,503 $ 14 $ 477,933 $ 65,652 $ 480,436 $ 65,666 December 31, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Available for Sale: Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ - $ - $ 80,194 $ 10,151 $ 80,194 $ 10,151 State and municipal 557 6 234,125 35,230 234,682 35,236 Mortgage-backed 1,255 23 176,400 23,882 177,655 23,905 Corporate - - 204 46 204 46 Asset-backed securities - - 11,017 317 11,017 317 Total temporarily impaired $ 1,812 $ 29 $ 501,940 $ 69,626 $ 503,752 $ 69,655 Held to maturity securities with unrealized losses as of June 30, 2024 and December 31, 2023, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2024 Less than 12 months More than 12 months Total (Dollars in thousands) Held to Maturity: Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Government and federal agency $ - $ - $ 2,635 $ 340 $ 2,635 $ 340 State and municipal 7,256 1,350 155,628 31,068 162,884 32,418 Mortgage-backed - - 149,145 24,715 149,145 24,715 Corporate - - 15,731 2,652 15,731 2,652 Asset-backed securities - - 360 16 360 16 Total temporarily impaired $ 7,256 $ 1,350 $ 323,499 $ 58,791 $ 330,755 $ 60,141 December 31, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Held to Maturity: Fair Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Government and federal agency $ - $ - $ 2,679 $ 293 $ 2,679 $ 293 State and municipal 23 - 165,526 30,220 165,549 30,220 Mortgage-backed - - 162,533 25,796 162,533 25,796 Corporate - - 15,509 2,864 15,509 2,864 Asset-backed securities - - 517 30 517 30 Total temporarily impaired $ 23 $ - $ 346,764 $ 59,203 $ 346,787 $ 59,203 ChoiceOne evaluates all securities on a quarterly basis to determine if an ACL and corresponding impairment charge should be recorded. Consideration is given to the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer, and the intent and ability of ChoiceOne to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value of amortized cost basis. ChoiceOne believes that unrealized losses on securities were temporary in nature and were caused primarily by changes in interest rates, increased credit spreads, and reduced market liquidity and were not caused by the credit status of the issuer. No ACL was recorded in the three and six months ended June 30, 2024 and 2023. At June 30, 2024 and December 31, 2023, there were 553 and 569 securities with an unrealized loss, respectively. Unrealized losses have not been recognized into income because the issuers’ bonds are of high credit quality, and management does not intend to sell prior to their anticipated recovery, and the decline in fair value is largely due to changes in interest rates and other market conditions. The issuers continue to make timely principal and interest payments on the bonds. The fair value is expected to recover as the bonds approach maturity. The majority of unrealized losses at June 30, 2024, are related to U.S. Treasury notes and bonds, state and municipal bonds and mortgage backed securities. The U.S. Treasury notes are guaranteed by the U.S. government and 100% of the notes are rated AA or better. State and municipal bonds are backed by the taxing authority of the bond issuer or the revenues from the bond. On June 30, 2024, 85% of state and municipal bonds held are rated AA or better, 11% are A rated and 4% are not rated. Of the mortgage-backed securities held on June 30, 2024, 42% were issued by US government sponsored entities and agencies, and rated AA, 43% are AAA rated private issue and collateralized mortgage obligation, and 15% are unrated privately issued mortgage-backed securities with structured credit enhancement and collateralized mortgage obligation. Presented below is a schedule of maturities of securities as of June 30, 2024. Available for sale securities are reported at fair value and held to maturity securities are reported at amortized cost. Callable securities in the money are presumed called and matured at the callable date. Available for Sale Securities maturing within: (Dollars in thousands) Less than 1 Year 1 Year - 5 Years 5 Years - 10 Years More than 10 Years Fair Value at June 30, 2024 U.S. Treasury notes and bonds $ - $ 73,173 $ 6,138 $ - $ 79,311 State and municipal 1,006 15,130 77,614 135,505 229,255 Corporate - - 205 - 205 Asset-backed securities - 7,192 2,649 - 9,841 Total debt securities 1,006 95,495 86,606 135,505 318,612 Mortgage-backed securities 12,846 79,329 56,372 24,511 173,058 Total Available for Sale $ 13,852 $ 174,824 $ 142,978 $ 160,016 $ 491,670 Held to Maturity Securities maturing within: (Dollars in thousands) Less than 1 Year 1 Year - 5 Years 5 Years - 10 Years More than 10 Years Amortized Cost at June 30, 2024 U.S. Government and federal agency $ - $ 2,975 $ - $ - $ 2,975 State and municipal 1,690 17,189 98,079 78,502 195,460 Corporate - - 20,028 - 20,028 Asset-backed securities 376 - - - 376 Total debt securities 2,066 20,164 118,107 78,502 218,839 Mortgage-backed securities 16,659 29,543 127,658 - 173,860 Total Held to Maturity $ 18,725 $ 49,707 $ 245,765 $ 78,502 $ 392,699 Following is information regarding unrealized gains and losses on equity securities for the three and six months ended June 30, 2024 and 2023: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (Dollars in thousands) Net gains and (losses) recognized during the period $ (71 ) $ (385 ) $ (36 ) $ (322 ) Less: Net gains and (losses) recognized during the period on securities sold - - — — Unrealized gains and (losses) recognized during the reporting period on securities still held at the reporting date $ (71 ) $ (385 ) $ (36 ) $ (322 )

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	6 Months Ended
Loans and Allowance for Credit Losses	Jun. 30, 2024
Receivables [Abstract]
Loans and Allowance for Credit Losses	NOTE 3 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans by type as a percentage of the portfolio were as follows: June 30, 2024 December 31, 2023 (Dollars in thousands) Balance % Balance % Percent Increase (Decrease) Agricultural $ 45,274 3.2 % $ 49,210 3.5 % (8.0 )% Commercial and Industrial 224,031 15.6 % 229,915 16.3 % (2.6 )% Commercial Real Estate 804,213 55.9 % 786,921 55.8 % 2.2 % Consumer 32,811 2.3 % 36,541 2.6 % (10.2 )% Construction Real Estate 18,751 1.3 % 20,936 1.5 % (10.4 )% Residential Real Estate 275,878 19.2 % 267,730 19.0 % 3.0 % Loans to Other Financial Institutions 36,569 2.5 % 19,400 1.4 % 88.5 % Gross Loans $ 1,437,527 $ 1,410,653 Allowance for credit losses 16,152 1.12 % 15,685 1.11 % Net loans $ 1,421,375 $ 1,394,968 Activity in the allowance for credit losses and balances in the loan portfolio were as follows: (Dollars in thousands) Agricultural Commercial And Consumer Commercial Real Estate Construction Real Estate Residential Real Estate Loans to Other Financial Institutions Total Allowance for Credit Losses Three Months Ended June 30, 2024 Beginning balance $ 97 $ 2,243 $ 918 $ 9,167 $ 49 $ 3,513 $ 50 $ 16,037 Charge-offs - - (328 ) - - - - (328 ) Recoveries - 2 166 - - 3 - 171 Provision 15 (84 ) 39 194 - 108 - 272 Ending balance $ 112 $ 2,161 $ 795 $ 9,361 $ 49 $ 3,624 $ 50 $ 16,152 Allowance for Credit Losses Six Months Ended June 30, 2024 Beginning balance $ 94 $ 2,216 $ 823 $ 8,820 $ 58 $ 3,644 $ 30 $ 15,685 Charge-offs - (1 ) (451 ) - - - - (452 ) Recoveries - 11 226 - - 7 - 244 Provision 18 (65 ) 197 541 (9 ) (27 ) 20 675 Ending balance $ 112 $ 2,161 $ 795 $ 9,361 $ 49 $ 3,624 $ 50 $ 16,152 Individually evaluated for credit loss $ 1 $ 7 $ - $ 1 $ - $ 78 $ - $ 87 Collectively evaluated for credit loss $ 111 $ 2,154 $ 795 $ 9,360 $ 49 $ 3,546 $ 50 $ 16,065 Loans June 30, 2024 Individually evaluated for credit loss $ 27 $ 151 $ 4 $ 383 $ - $ 1,927 $ - $ 2,492 Collectively evaluated for credit loss 45,247 223,880 32,807 803,830 18,751 273,951 36,569 1,435,035 Ending balance $ 45,274 $ 224,031 $ 32,811 $ 804,213 $ 18,751 $ 275,878 $ 36,569 $ 1,437,527 (Dollars in thousands) Agricultural Commercial and Industrial Consumer Commercial Real Estate Construction Real Estate Residential Real Estate Loans to Other Financial Institutions Total Allowance for Credit Losses Individually evaluated for impairment $ 2 $ 6 $ - $ 1 $ - $ 51 $ - $ 60 Collectively evaluated for impairment $ 92 $ 2,210 $ 823 $ 8,819 $ 58 $ 3,593 $ 30 $ 15,625 Loans December 31, 2023 Individually evaluated for impairment $ 54 $ 136 $ 2 $ 29 $ - $ 1,858 $ - $ 2,079 Collectively evaluated for impairment $ 49,156 $ 229,779 $ 36,539 $ 786,892 $ 20,936 $ 265,872 $ 19,400 1,408,574 Acquired with deteriorated credit quality - - - - - - - - Ending balance $ 49,210 $ 229,915 $ 36,541 $ 786,921 $ 20,936 $ 267,730 $ 19,400 $ 1,410,653 (Dollars in thousands) Agricultural Commercial and Industrial Consumer Commercial Real Estate Construction Real Estate Residential Real Estate Loans to Other Financial Institution Unallocated Total Allowance for Credit Losses Three Months Ended June 30, 2023 Beginning balance $ 136 $ 3,020 $ 913 $ 7,837 $ 72 $ 3,087 $ - $ - $ 15,065 Charge-offs - - (131 ) - - - - - (131 ) Recoveries - 2 59 - - 2 - - 63 Provision (58 ) (126 ) 44 (600 ) (2 ) 287 40 - (415 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ 40 $ - $ 14,582 Allowance for Credit Losses Six Months Ended June 30, 2023 Beginning balance $ 144 $ 1,361 $ 310 $ 4,822 $ 63 $ 906 $ - $ 13 $ 7,619 Cumulative effect of change in accounting principle $ 14 $ 1,587 $ 541 $ 3,006 $ 20 $ 2,010 - $ (13 ) 7,165 Charge-offs - - (271 ) - - - - - (271 ) Recoveries - 29 129 13 - 5 - - 176 Provision (80 ) (81 ) 176 (604 ) (13 ) 455 40 - (106 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ - $ - $ 14,582 Individually evaluated for impairment $ 1 $ 34 $ - $ 1 $ - $ 36 $ - $ - $ 72 Collectively evaluated for impairment $ 77 $ 2,862 $ 885 $ 7,236 $ 70 $ 3,340 $ 40 $ - $ 14,510 The provision for credit losses on loans was an expense of $272,000 in the second quarter of 2024, compared to a reversal of expense of $415,000 in the same period in the prior year. The provision expense was deemed necessary due to the increase in reserve for collateral dependent loans and an increase in qualitative factors related to the value of underlying collateral for collateral dependent non owner occupied loans and consumer loans. The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking (1) the risk ratings of business loans and (2) delinquent and nonperforming consumer loans. Business loans are risk rated on a scale of 1 to 9. A description of the characteristics of the ratings follows: Risk Rating 1 through 5 or pass: These loans are considered pass credits. They exhibit acceptable credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 6 or special mention: Loans and other credit extensions bearing this grade are considered to be inadequately protected by the current sound worth and debt service capacity of the borrower or of any pledged collateral. These obligations, even if apparently protected by collateral value, have well-defined weaknesses related to adverse financial, managerial, economic, market, or political conditions that have clearly jeopardized repayment of principal and interest as originally intended. Furthermore, there is the possibility that ChoiceOne Bank will sustain some future loss if such weaknesses are not corrected. Clear loss potential, however, does not have to exist in any individual assets classified as substandard. Loans falling into this category should have clear action plans and timelines with benchmarks to determine which direction the relationship will move. Risk rating 7 or substandard: Loans and other credit extensions graded “7” have all the weaknesses inherent in those graded “6”, with the added characteristic that the severity of the weaknesses makes collection or liquidation in full highly questionable or improbable based upon currently existing facts, conditions, and values. Loans in this classification should be evaluated for non-accrual status. All nonaccrual commercial and Retail loans must be at a minimum graded a risk code “7”. Risk rating 8 or doubtful: Loans and other credit extensions bearing this grade have been determined to have the extreme probability of some loss, but because of certain important and reasonably specific factors, the amount of loss cannot be determined. Such pending factors could include merger or liquidation, additional capital injection, refinancing plans, or perfection of liens on additional collateral. Risk rating 9 or loss: Loans in this classification are considered uncollectible and cannot be justified as a viable asset of ChoiceOne Bank. This classification does not mean the loan has absolutely no recovery value, but that it is neither practical nor desirable to defer writing off this loan even though partial recovery may be obtained in the future. The following table reflects the amortized cost basis of loans as of June 30, 2024 based on year of origination (dollars in thousands): Commercial: 2024 2023 2022 2021 2020 Prior Term Loans Total Revolving Loans Grand Total Agricultural Pass $ 4,093 $ 2,064 $ 3,391 $ 2,998 $ 1,588 $ 20,055 $ 34,189 $ 10,887 $ 45,076 Special mention - - - - - 198 198 - 198 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 4,093 $ 2,064 $ 3,391 $ 2,998 $ 1,588 $ 20,253 $ 34,387 $ 10,887 $ 45,274 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial and Industrial Pass $ 12,034 $ 22,713 $ 35,475 $ 18,536 $ 8,736 $ 15,342 $ 112,836 $ 110,682 $ 223,518 Special mention - - 102 21 31 245 399 112 511 Substandard - - - - - - - 2 2 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 12,034 $ 22,713 $ 35,577 $ 18,557 $ 8,767 $ 15,587 $ 113,235 $ 110,796 $ 224,031 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ 1 $ 1 $ - $ 1 Commercial Real Estate Pass $ 28,961 $ 152,813 $ 121,262 $ 102,700 $ 69,234 $ 168,671 $ 643,641 $ 159,854 $ 803,495 Special mention - - - - - 362 362 - 362 Substandard - - 356 - - - 356 - 356 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 28,961 $ 152,813 $ 121,618 $ 102,700 $ 69,234 $ 169,033 $ 644,359 $ 159,854 $ 804,213 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Commercial Loans $ 45,088 $ 177,590 $ 160,586 $ 124,255 $ 79,589 $ 204,873 $ 791,981 $ 281,537 $ 1,073,518 Retail: 2024 2023 2022 2021 2020 Prior Term Loans Total Revolving Loans Grand Total Consumer Performing $ 4,325 $ 7,989 $ 10,010 $ 5,586 $ 2,136 $ 1,710 $ 31,756 $ 1,051 $ 32,807 Nonperforming - - - - - - - - - Nonaccrual - - 3 1 - - 4 - 4 Total $ 4,325 $ 7,989 $ 10,013 $ 5,587 $ 2,136 $ 1,710 $ 31,760 $ 1,051 $ 32,811 Current year-to-date gross write-offs (1) $ - $ 34 $ 103 $ 1 $ - $ 2 $ 140 $ - $ 140 Construction real estate Performing $ 1,105 $ 2,209 $ - $ 538 $ - $ - $ 3,852 $ 14,899 $ 18,751 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 1,105 $ 2,209 $ - $ 538 $ - $ - $ 3,852 $ 14,899 $ 18,751 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Performing $ 19,368 $ 48,776 $ 59,768 $ 26,752 $ 15,053 $ 48,874 $ 218,591 $ 55,561 $ 274,152 Nonperforming - - - - - - - - - Nonaccrual - 259 490 833 - 108 1,690 36 1,726 Total $ 19,368 $ 49,035 $ 60,258 $ 27,585 $ 15,053 $ 48,982 $ 220,281 $ 55,597 $ 275,878 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Loans to Other Financial Institutions Performing $ 36,569 $ - $ - $ - $ - $ - $ 36,569 $ - $ 36,569 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 36,569 $ - $ - $ - $ - $ - $ 36,569 $ - $ 36,569 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Retail Loans $ 61,367 $ 59,233 $ 70,271 $ 33,710 $ 17,189 $ 50,692 $ 292,462 $ 71,547 $ 364,009 The following table reflects the amortized cost basis of loans as of December 31, 2023 based on year of origination (dollars in thousands): Commercial: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Agricultural Pass $ 5,015 $ 4,088 $ 3,078 $ 1,788 $ 7,028 $ 18,476 $ 39,473 $ 9,507 $ 48,980 Special mention - - - - 176 54 230 - 230 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 5,015 $ 4,088 $ 3,078 $ 1,788 $ 7,204 $ 18,530 $ 39,703 $ 9,507 $ 49,210 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial and Industrial Pass $ 23,600 $ 45,489 $ 23,462 $ 10,502 $ 9,214 $ 11,882 $ 124,149 $ 105,559 $ 229,708 Special mention - - 28 35 73 64 200 3 203 Substandard - - - - - 4 4 - 4 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 23,600 $ 45,489 $ 23,490 $ 10,537 $ 9,287 $ 11,950 $ 124,353 $ 105,562 $ 229,915 Current year-to-date gross write-offs $ - $ 55 $ 30 $ 71 $ - $ 2 $ 158 $ - $ 158 Commercial Real Estate Pass $ 149,181 $ 134,289 $ 107,033 $ 71,754 $ 43,846 $ 136,361 $ 642,464 $ 143,120 $ 785,584 Special mention - - - - - 1,337 1,337 - 1,337 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 149,181 $ 134,289 $ 107,033 $ 71,754 $ 43,846 $ 137,698 $ 643,801 $ 143,120 $ 786,921 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Commercial Loans $ 177,796 $ 183,866 $ 133,601 $ 84,079 $ 60,337 $ 168,178 $ 807,857 $ 258,189 $ 1,066,046 Retail: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Total Consumer Performing $ 9,775 $ 13,876 $ 6,771 $ 2,849 $ 1,260 $ 1,202 $ 35,733 $ 808 $ 36,541 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 9,775 $ 13,876 $ 6,771 $ 2,849 $ 1,260 $ 1,202 $ 35,733 $ 808 $ 36,541 Current year-to-date gross write-offs $ 8 $ 24 $ 11 $ 28 $ - $ 1 $ 72 $ - $ 72 Construction real estate Performing $ 2,507 $ 2,719 $ 552 $ - $ - $ - $ 5,778 $ 15,158 $ 20,936 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 2,507 $ 2,719 $ 552 $ - $ - $ - $ 5,778 $ 15,158 $ 20,936 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Performing $ 54,231 $ 64,768 $ 28,301 $ 16,391 $ 12,556 $ 40,270 $ 216,517 $ 49,491 $ 266,008 Nonperforming - - - - - - - - - Nonaccrual - 380 826 - - 486 1,692 30 1,722 Total $ 54,231 $ 65,148 $ 29,127 $ 16,391 $ 12,556 $ 40,756 $ 218,209 $ 49,521 $ 267,730 Current year-to-date gross write-offs $ - $ 26 $ - $ - $ - $ 1 $ 27 $ - $ 27 Loans to Other Financial Institutions Performing $ 19,400 $ - $ - $ - $ - $ - $ 19,400 $ - $ 19,400 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 19,400 $ - $ - $ - $ - $ - $ 19,400 $ - $ 19,400 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Retail Loans $ 85,913 $ 81,743 $ 36,450 $ 19,240 $ 13,816 $ 41,958 $ 279,120 $ 65,487 $ 344,607 (1) It is noted that write-offs in the tables above do not include checking account write offs. Checking account write-offs during the first six months of 2024 were $311,000 or an annualized $628,000 compared to $480,000 during the full year 2023 and $221,000 or an annualized $442,000 during the first six months of 2023. The following tables present the amortized cost basis of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the first six months of 2024 and the full year 2023. For the period ended: June 30, 2024 Term Extension (Dollars in thousands) Amortized Cost Basis % of Total Class of Financing Receivable Residential real estate 123 0 % Total $ 123 For the period ended: December 31, 2023 Term Extension (Dollars in thousands) Amortized Cost Basis % of Total Class of Financing Receivable Commercial and industrial $ 60 0 % Residential real estate 129 0 % Total $ 189 The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty and class of financing receivable during the first six months of 2024 and the full year 2023. For the period ended: June 30, 2024 Term Extension Residential real estate Provided with new five year payment plan based on bankruptcy For the period ended: December 31, 2023 Term Extension Commercial and industrial Termed out line of credit & termed out draw note Residential real estate Provided with new twelve month payment plan to catch up on past due balance. The following table presents the period-end amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty. For the period ended: June 30, 2024 (Dollars in thousands) Term extension Commercial and industrial - Residential real estate 123 Total $ 123 For the period ended: December 31, 2023 (Dollars in thousands) Term extension Commercial and industrial 60 Residential real estate 129 Total $ 189 The following table presents the period-end amortized cost basis of loans that have been modified in the past 12 months to borrowers experiencing financial difficulty by payment status and class of financing receivable. For the period ended: June 30, 2024 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial $ 46 - - $ 46 Residential real estate - - 123 123 Total $ 46 $ - $ 123 $ 169 For the period ended: December 31, 2023 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial $ 60 $ - $ - $ 60 Residential real estate - - 129 129 Total $ 60 $ - $ 129 $ 189 Nonaccrual loans by loan category were as follows: As of June 30, 2024 (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized year to date on nonaccrual loans Consumer $ - $ 4 $ - Commercial real estate 356 356 9 Residential real estate 262 1,726 2 Total nonaccrual loans $ 618 $ 2,086 $ 11 As of June 30, 2023 (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized year to date on Residential real estate $ 676 $ 1,581 $ - Total nonaccrual loans $ 676 $ 1,581 $ - As of December 31, 2023 (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized year to date on nonaccrual loans Commercial and industrial $ - $ 1 $ - Residential real estate 707 1,722 16 Total nonaccrual loans $ 707 $ 1,723 $ 16 An aging analysis of loans by loan category follows: (Dollars in thousands) Loans Past Due 30 to 59 Days (1) Loans Past Due 60 to 89 Days (1) Loans Past Due Greater Than 90 Days (1) Total (1) Loans Not Total Loans Loans 90 Days Past Due and Accruing June 30, 2024 Agricultural $ - $ - $ - $ - $ 45,274 $ 45,274 $ - Commercial and industrial 61 - - 61 223,970 224,031 - Consumer 46 - 3 49 32,762 32,811 - Commercial real estate 148 - 356 504 803,709 804,213 - Construction real estate - - - - 18,751 18,751 - Residential real estate 1,507 361 499 2,367 273,511 275,878 Loans to Other Financial Institutions - - - - 36,569 36,569 $ 1,762 $ 361 $ 858 $ 2,981 $ 1,434,546 $ 1,437,527 $ - December 31, 2023 Agricultural $ - $ - $ - $ - $ 49,210 $ 49,210 $ - Commercial and industrial - - 1 1 229,914 229,915 - Consumer 31 2 - 33 36,508 36,541 - Commercial real estate 173 - - 173 786,748 786,921 - Construction real estate - - - - 20,936 20,936 - Residential real estate 755 549 870 2,174 265,556 267,730 - Loans to Other Financial Institutions - - - - 19,400 19,400 $ 959 $ 551 $ 871 $ 2,381 $ 1,408,272 $ 1,410,653 $ - (1) Includes nonaccrual loans.

Earnings Per Share

Earnings Per Share	6 Months Ended
Earnings Per Share	Jun. 30, 2024
Notes To Financial Statements [Abstract]
Earnings Per Share	NOTE 4 – EARNINGS PER SHARE Earnings per share are based on the weighted average number of shares outstanding during the period. A computation of basic earnings per share and diluted earnings per share follows: (Dollars in thousands, except share data) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Basic Net income $ 6,586 $ 5,213 $ 12,220 $ 10,846 Weighted average common shares outstanding Basic earnings per common shares $ 0.87 $ 0.69 $ 1.62 $ 1.44 Diluted Net income $ 6,586 $ 5,213 $ 12,220 $ 10,846 Weighted average common shares outstanding 7,569,241 7,529,177 7,560,960 7,524,257 Plus dilutive stock options and restricted stock units 35,722 22,720 37,255 28,335 Weighted average common shares outstanding and potentially dilutive shares 7,604,963 7,551,897 7,598,215 7,552,592 Diluted earnings per common share $ 0.87 $ 0.69 $ 1.61 $ 1.44 There were 6,000 stock options that were considered anti-dilutive to earnings per share for the three months ended June 30, 2024 and 4,500 stock option that were considered anti-dilutive to earnings per share for the six months ended June 30, 2024. There were 15,000 stock options and 5,125 performance awards that were considered anti-dilutive to earnings per share for the three months ended June 30, 2023. There were 15,000 stock option that were considered anti-dilutive to earnings per share for the six months ended June 30, 2023.

Financial Instruments

Financial Instruments	6 Months Ended
Financial Instruments	Jun. 30, 2024
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]
Financial Instruments	NOTE 5 – FINANCIAL INSTRUMENTS Financial instruments as of the dates indicated were as follows: (Dollars in thousands) Carrying Amount Estimated Fair Value Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2024 Assets Cash and cash equivalents $ 101,002 $ 101,002 $ 101,002 $ - $ - Equity securities at fair value 7,502 7,502 4,661 - 2,841 Securities available for sale 491,670 491,670 79,311 412,359 - Securities held to maturity 392,699 332,583 - 319,702 12,881 Federal Home Loan Bank and Federal Reserve Bank stock 9,515 9,515 - 9,515 - Loans held for sale 5,946 6,124 - 6,124 - Loans, net 1,421,375 1,379,874 - - 1,379,874 Accrued interest receivable 10,441 10,441 - 10,441 - Interest rate lock commitments 23 23 - 23 - Interest rate derivative contracts 23,629 23,629 - 23,629 - Liabilities Noninterest-bearing deposits 517,137 517,137 517,137 - - Interest-bearing deposits 1,582,365 1,580,436 - 1,580,436 - Brokered deposits 27,177 27,126 - 27,126 - Borrowings 210,000 209,286 - 209,286 - Subordinated debentures 35,630 31,942 - 31,942 - Accrued interest payable 5,120 5,120 - 5,120 - Interest rate derivative contracts - - - - - December 31, 2023 Assets Cash and cash equivalents $ 55,433 $ 55,433 $ 55,433 $ - $ - Equity securities at fair value 7,505 7,505 4,749 - 2,756 Securities available for sale 514,598 514,598 80,194 434,404 - Securities held to maturity 407,959 348,791 - 335,493 13,298 Federal Home Loan Bank and Federal Reserve Bank stock 9,514 9,514 - 9,514 - Loans held for sale 4,710 4,851 - 4,851 - Loans, net 1,394,968 1,362,920 - - 1,362,920 Accrued interest receivable 10,066 10,066 - 10,066 - Interest rate lock commitments 64 64 - 64 - Interest rate derivative contracts 8,880 8,880 - 8,880 - Liabilities Noninterest-bearing deposits 547,625 547,625 547,625 - - Interest-bearing deposits 1,550,985 1,549,386 - 1,549,386 - Brokered deposits 23,445 23,435 - 23,435 - Borrowings 200,000 199,743 - 199,743 - Subordinated debentures 35,507 31,748 - 31,748 - Accrued interest payable 6,223 6,223 - 6,223 - Interest rate derivative contracts - - - - -

Fair Value Measurements

Fair Value Measurements	6 Months Ended
Fair Value Measurements	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE 6 – FAIR VALUE MEASUREMENTS The following tables present information about the Company’s assets and liabilities measured at fair value on a recurring basis at June 30, 2024 and December 31, 2023, and the valuation techniques used by the Company to determine those fair values. In general, fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Fair values determined by Level 2 inputs use other inputs that are observable, either directly or indirectly. These Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and other inputs such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability. In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. Disclosures concerning assets and liabilities measured at fair value are as follows: Assets and Liabilities Measured at Fair Value on a Recurring Basis (Dollars in thousands) Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Balance at Date Indicated Equity Securities Held at Fair Value - June 30, 2024 Equity securities $ 4,661 $ - $ 2,841 $ 7,502 Investment Securities, Available for Sale - June 30, 2024 U.S. Treasury notes and bonds $ 79,311 $ - $ - $ 79,311 State and municipal - 229,255 - 229,255 Mortgage-backed - 173,058 - 173,058 Corporate - 205 - 205 Asset-backed securities - 9,841 - 9,841 Total $ 79,311 $ 412,359 $ - $ 491,670 Derivative Instruments - June 30, 2024 Interest rate derivative contracts - assets $ - $ 23,629 $ - $ 23,629 Interest rate derivative contracts - liabilities $ - $ - $ - $ - Equity Securities Held at Fair Value - December 31, 2023 Equity securities $ 4,749 $ - $ 2,756 $ 7,505 Investment Securities, Available for Sale - December 31, 2023 U. S. Treasury notes and bonds $ 80,194 $ - $ - $ 80,194 State and municipal - 234,682 - 234,682 Mortgage-backed - 188,501 - 188,501 Corporate - 204 - 204 Asset-backed securities - 11,017 - 11,017 Total $ 80,194 $ 434,404 $ - $ 514,598 Derivative Instruments - December 31, 2023 Interest rate derivative contracts - assets $ - $ 8,880 $ - $ 8,880 Interest rate derivative contracts - liabilities $ - $ - $ - $ - Securities classified as available for sale are generally reported at fair value utilizing Level 2 inputs. ChoiceOne’s external investment advisor obtained fair value measurements from an independent pricing service that uses matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). The fair value measurements considered observable data that may include dealer quotes, market spreads, cash flows and the bonds’ terms and conditions, among other things. Securities classified in Level 2 included U.S. Government and federal agency securities, state and municipal securities, mortgage-backed securities, corporate bonds, and asset backed securities. The Company classified certain state and municipal securities and corporate bonds, and equity securities as Level 3. Based on the lack of observable market data, estimated fair values were based on the observable data available and reasonable unobservable market data. Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis Six Months Ended June 30, (Dollars in thousands) 2024 2023 Equity Securities Held at Fair Value Balance, January 1 $ 2,756 $ 2,542 Total realized and unrealized gains included in noninterest income 52 60 Net purchases, sales, calls, and maturities 33 98 Net transfers into Level 3 - - Balance, June 30, $ 2,841 $ 2,700 Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at June 30, $ 12 $ - Of the Level 3 assets that were held by the Company at June 30, 2024, the net unrealized gain as of June 30, 2024 was $265,000, compared to $202,000 as of June 30, 2023. The change in the net unrealized gain or loss is recognized in noninterest income or other comprehensive income in the consolidated balance sheets and income statements. Amounts recognized in noninterest income relate to changes in equity securities. A total of $33,000 and $98,000 of Level 3 securities were purchased during the six months ended 2024 and 2023, respectively. Both observable and unobservable inputs may be used to determine the fair value of positions classified as Level 3 assets and liabilities. As a result, the unrealized gains and losses for these assets and liabilities presented in the tables above may include changes in fair value that were attributable to both observable and unobservable inputs. The Company also has assets that under certain conditions are subject to measurement at fair value on a non-recurring basis. These assets are not normally measured at fair value, but can be subject to fair value adjustments in certain circumstances, such as impairment. Disclosures concerning assets measured at fair value on a non-recurring basis are as follows: Assets Measured at Fair Value on a Non-recurring Basis (Dollars in thousands) Balances at Dates Indicated Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Collateral Dependent Loans June 30, 2024 $ 923 $ - $ - $ 923 December 31, 2023 $ 387 $ - $ - $ 387 Other Real Estate June 30, 2024 $ 272 $ - $ - $ 272 December 31, 2023 $ 122 $ - $ - $ 122 Collateral dependent loans classified as Level 3 are loans for which the repayment is expected to be provided substantially through the sale or operation of the collateral when the borrower is experiencing financial difficulty. The fair value of the collateral should be adjusted for estimated costs to sell if the repayment depends on the sale of the collateral. The net carrying amount of the loan should not exceed the fair value of the collateral (less costs to sell, if applicable).

Revenue From Contracts With Cus

Revenue From Contracts With Customers	6 Months Ended
Revenue From Contracts With Customers	Jun. 30, 2024
Financial Instruments
Revenue from Contracts with Customers	NOTE 7 – REVENUE FROM CONTRACTS WITH CUSTOMERS ChoiceOne has a variety of sources of revenue, which include interest and fees from customers as well as revenue from non-customers. ASC Topic 606, Revenue from Contracts with Customers, covers certain sources of revenue that are classified within noninterest income in the Consolidated Statements of Income. Sources of revenue that are included in the scope of ASC Topic 606 include service charges and fees on deposit accounts, interchange income, investment asset management income and transaction-based revenue, and other charges and fees for customer services. Service Charges and Fees on Deposit Accounts Revenue includes charges and fees to provide account maintenance, overdraft services, wire transfers, funds transfer, and other deposit-related services. Account maintenance fees such as monthly service charges are recognized over the period of time that the service is provided. Transaction fees such as wire transfer charges are recognized when the service is provided to the customer. Interchange Income Revenue includes debit card interchange and network revenues. This revenue is earned on debit card transactions that are conducted through payment networks such as MasterCard. The revenue is recorded as services are delivered and is presented net of interchange expenses. Investment Commission Income Revenue includes fees from the investment management advisory services and revenue is recognized when services are rendered. Revenue also includes commissions received from the placement of brokerage transactions for purchase or sale of stocks or other investments. Commission income is recognized when the transaction has been completed. Trust Fee Income Revenue includes fees from the management of trust assets and from other related advisory services. Revenue is recognized when services are rendered. Following is noninterest income separated by revenue within the scope of ASC 606 and revenue within the scope of other GAAP topics: Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands) 2024 2023 2024 2023 Service charges and fees on deposit accounts $ 1,134 $ 1,105 $ 2,252 $ 2,132 Interchange income 1,528 1,166 2,815 2,406 Investment commission income 190 172 388 368 Trust fee income 220 196 433 380 Other charges and fees for customer services 99 155 247 292 Noninterest income from contracts with customers within the scope of ASC 606 3,171 2,794 6,135 5,578 Noninterest income within the scope of other GAAP topics 912 691 1,999 1,578 Total noninterest income $ 4,083 $ 3,485 $ 8,134 $ 7,156

Derivative and Hedging Activiti

Derivative and Hedging Activities	6 Months Ended
Derivative and Hedging Activities	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative and Hedging Activities	NOTE 8 – DERIVATIVE AND HEDGING ACTIVITIES ChoiceOne is exposed to certain risks relating to its ongoing business operations. ChoiceOne utilizes interest rate derivatives as part of its asset liability management strategy to help manage its interest rate risk position. Derivative instruments represent contracts between parties that result in one party delivering cash to the other party based on a notional amount and an underlying term (such as a rate, security price or price index) as specified in the contract. The amount of cash delivered from one party to the other is determined based on the interaction of the notional amount of the contract with the underlying term. Derivatives are also implicit in certain contracts and commitments. ChoiceOne recognizes derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. ChoiceOne records derivative assets and derivative liabilities on the balance sheet within other assets and other liabilities, respectively. Changes in the fair value of derivative financial instruments are either recognized in income or in shareholders’ equity as a component of accumulated other comprehensive income or loss depending on whether the derivative financial instrument qualifies for hedge accounting and, if so, whether it qualifies as a fair value hedge or cash flow hedge. Interest rate swaps ChoiceOne uses interest rate swaps as part of its interest rate risk management strategy to add stability to net interest income and to manage its exposure to interest rate movements. Interest rate swaps designated as hedges involve the receipt of variable-rate amounts from a counterparty in exchange for ChoiceOne making fixed-rate payments or the receipt of fixed-rate amounts from a counterparty in exchange for ChoiceOne making variable rate payments, over the life of the agreements without the exchange of the underlying notional amount. In the second quarter of 2022, ChoiceOne entered into two pay-floating/receive-fixed interest rate swaps (the “Pay Floating Swap Agreements”) for a total notional amount of $200.0 million that were designated as cash flow hedges. These derivatives hedge the variable cash flows of specifically identified available-for-sale securities, cash and loans. The Pay Floating Swap Agreements were determined to be highly effective during the periods presented and therefore no amount of ineffectiveness has been included in net income. The Pay Floating Swap Agreements pay a coupon rate equal to SOFR while receiving a fixed coupon rate of 2.41%. In March 2023, ChoiceOne terminated all Pay Floating Swap Agreements for a cash payment of $4.2 million. The loss was amortized into interest income over 13 months, which was the remaining period of the swap agreements. As of April 2024, the loss was fully amortized. In the second quarter of 2022, ChoiceOne entered into one forward starting pay-fixed/receive-floating interest rate swap (the “Pay Fixed Swap Agreement”) for a notional amount of $200.0 million that was designated as a cash flow hedge. This derivative hedges the risk of variability in cash flows attributable to forecasted payments on future deposits or floating rate borrowings indexed to the SOFR Rate. The Pay Fixed Swap Agreement is two years forward starting with an eight-year term set to expire in 2032. The Pay Fixed Swap Agreements will pay a fixed coupon rate of 2.75% while receiving the SOFR Rate, which began in April 2024. Net settlements on the Pay Fixed Swap Agreement were $974,000 for the three and six months ended June 30, 2024, which were included in interest expense. In the fourth quarter of 2022, ChoiceOne entered into four pay-fixed/receive-floating interest rate swaps for a total notional amount of $201.0 million that were designated as fair value hedges. These derivatives hedge the risk of changes in fair value of certain available for sale securities for changes in the SOFR benchmark interest rate component of the fixed rate bonds. All four of these hedges were effective immediately on December 22, 2022. Of the total notional value, $101.9 million has a ten-year term set to expire in 2032, with the benchmark SOFR interest rate risk component of the fixed rate bonds equal to 3.390%. Of the total notional value, $50.0 million has a nine-year term set to expire in 2031, with the benchmark SOFR interest rate risk component of the fixed rate bonds equal to 3.4015%. The remaining notional value of $49.1 million has a nine-year term set to expire in 2031, with the benchmark SOFR interest rate risk component of the fixed rate bond equal to 3.4030%. ChoiceOne adopted ASC2022-01, as of December 20, 2022, to use the portfolio layer method. The fair value basis adjustment associated with available-for-sale fixed rate bonds initially results in an adjustment to AOCI. For available-for-sale securities subject to fair value hedge accounting, the changes in the fair value of the fixed rate bonds related to the hedged risk (the benchmark interest rate component and the partial term) are then reclassed from AOCI to current earnings offsetting the fair value measurement change of the interest rate swap, which is also recorded in current earnings. Net cash settlements are received/paid semi-annually, with the first starting in March 2023, and are included in interest income. Net settlements on these four pay-fixed/receive-floating swaps were $989,000 and $798,000 for the three months ended June 30, 2024 and 2023, respectively, and $2.0 million and $1.4 million for the six months ended June 30, 2024 and 2023, respectively, which were included in interest income. The table below presents the fair value of derivative financial instruments as well as the classification within the consolidated statements of financial condition: June 30, 2024 December 31, 2023 (Dollars in thousands) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest rate contracts Other Assets $ 23,629 Other Assets $ 8,880 Interest rate contracts Other Liabilities $ - Other Liabilities $ - The table below presents the effect of fair value and cash flow hedge accounting on the consolidated statements of operations for the periods presented: Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three months ended June 30, 2024 Three months ended June 30, 2023 Six months ended June 30, 2024 Six months ended June 30, 2023 (Dollars in thousands) Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded $ 800 $ 974 $ (137 ) $ - $ 858 $ 974 $ (504 ) $ - Gain or (loss) on fair value hedging relationships: Interest rate contracts: Hedged items $ (1,664 ) $ - $ (6,753 ) $ - $ (6,986 ) $ - $ (731 ) $ - Derivatives designated as hedging instruments $ 1,680 $ - $ 6,705 $ - $ 6,945 $ - $ 745 $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ - $ - $ - $ - $ - $ - Gain or (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ (205 ) $ - $ (887 ) $ - $ (1,092 ) $ - $ (1,043 ) $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ - $ - $ - $ - $ - $ - The table below presents the cumulative basis adjustments on hedged items designated as fair value hedges and the related amortized cost of those items as of the periods presented: (Dollars in thousands) Line Item in the Statement of Financial Position in which the Hedged Item is included Amortized cost of the Hedged Assets/(Liabilities) June 30, 2024 Cumulative amount of Fair Value Hedging Adjustment included in the carrying amount of the Hedged Assets/(Liabilities) Securities available for sale $ 221,452 $ (7,383 )

Borrowings

Borrowings	6 Months Ended
Borrowings	Jun. 30, 2024
Debt Disclosure [Abstract]
Borrowings	NOTE 9 – Borrowings Federal Home Loan Bank Advances (Dollars in thousands) June 30, 2024 December 31, 2023 Maturity of July 2025 with fixed interest rate of 4.88% $ 20,000 $ 20,000 Maturity of January 2026 with fixed interest rate of 4.35% 10,000 - Maturity of December 2026 with fixed interest rate of 4.20% 10,000 10,000 Total advances outstanding at period end $ 40,000 $ 30,000 Bank Term Funding Program (“BTFP”) (Dollars in thousands) June 30, 2024 December 31, 2023 Maturity of May 2024 with fixed interest rate of 4.71% $ - $ 160,000 Maturity of December 2024 with fixed interest rate of 4.83% - 10,000 Maturity of January 2025 with fixed interest rate of 4.76% 170,000 - Total BTFP outstanding at period end $ 170,000 $ 170,000 Advances from the FHLB were secured by residential real estate loans with a carrying value of approximately $196.0 million at June 30, 2024 and residential real estate loans with a carrying value of approximately $191.1 million and securities with a carrying value of approximately $278.5 million at December 31, 2023. Based on this collateral, the Bank was eligible to borrow an additional $90.5 million at June 30, 2024. Advances from the Federal Reserve Bank were secured by securities with a carrying value of approximately $510.0 million and loans with a carrying value of approximately $460.3 million at June 30, 2024 and securities with a carrying value of approximately $526.4 million and loans with a carrying value of approximately $433.2 million at December 31, 2023. Based on this collateral, the Bank was eligible to borrow an additional $669.0 million at June 30, 2024. In June 2021, ChoiceOne obtained a $20 million line of credit with an annual renewal. The line carries a floating rate of prime rate with a floor of 3.25% and current rate of 8.5% at June 30, 2024. The credit agreement includes certain financial covenants, including minimum capital ratios, asset quality ratios, and the requirements of achieving certain profitability thresholds. ChoiceOne was in compliance with all covenants as of June 30, 2024. The line of credit balance was $0 at June 30, 2024.

Subsequent Events

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – Subsequent Events On July 26, 2024, ChoiceOne completed an underwritten public offering of 1,380,000 shares of its common stock at a price to the public of $25.00 per share, including 180,000 shares of common stock sold pursuant to the underwriter’s option to purchase additional shares to cover over-allotments, which was exercised in full. The aggregate gross proceeds of the offering were approximately $34.5 million before deducting underwriting discounts and estimated offering expenses. The proceeds from the offering will qualify as tangible common equity and Tier 1 common equity. The Company intends to use the net proceeds of this offering for general corporate purposes including supplementing regulatory capital ratios and in conjunction with its announced merger with Fentura Financial, Inc. On July 25, 2024, ChoiceOne and Fentura Financial, Inc. (“Fentura”), the parent company of The State Bank, announced the signing of a definitive merger agreement pursuant to which ChoiceOne and Fentura will merge in an all-stock transaction. The agreement was unanimously approved by the boards of directors of both companies. Under the terms of the merger agreement, each share of Fentura common stock outstanding immediately prior to completion of the merger will be converted into the right to receive 1.35 shares of ChoiceOne common stock. Once completed, the combination will create the third largest publicly traded bank in Michigan with approximately $ 4.3

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. (“ChoiceOne”), its wholly-owned subsidiaries, ChoiceOne Bank (the “Bank”) and 109 Technologies, LLC, and ChoiceOne Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. (the “Insurance Agency”). Intercompany transactions and balances have been eliminated in consolidation. ChoiceOne owns all of the common securities of Community Shores Capital Trust I (the “Capital Trust”). Under U.S. generally accepted accounting principles (“GAAP”), the Capital Trust is not consolidated because it is a variable interest entity and ChoiceOne is not the primary beneficiary. The accompanying unaudited consolidated financial statements and notes thereto reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of such financial statements. Operating results for the six months ended June 30, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The accompanying consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10-K for the year ended December 31, 2023.
Use of Estimates	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, ChoiceOne’s management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided. These estimates and assumptions are subject to many risks and uncertainties, and actual results may differ from these estimates. Estimates associated with the allowance for credit losses and the unrealized gains and losses on securities available for sale and held to maturity are particularly susceptible to change.
Goodwill	Goodwill Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of the acquired tangible assets and liabilities and identifiable intangible assets. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed.
Core Deposit Intangible	Core Deposit Intangible Core deposit intangible represents the value of the acquired customer core deposit bases and is included as an asset on the consolidated balance sheets. The core deposit intangible has an estimated finite life, is amortized on an accelerated basis over a 120 month period and is subject to periodic impairment evaluation.
Stock Transactions	Stock Transactions A total of 3,883 and 7,705 shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $106,000 and $219,000 under the terms of the Directors’ Stock Purchase Plan in the second quarter and first half of 2024, respectively. A total of 2,506 and 4,906 shares for a cash price of $61,000 and $117,000 were issued under the Employee Stock Purchase Plan in the second quarter and first half of 2024, respectively. ChoiceOne’s common stock repurchase program announced in April 2021 and amended in 2022, authorizes repurchases of up to 375,388 shares, representing 5% of the total outstanding shares of common stock as of the date the program was adopted. No shares were repurchased under this program in the second quarter of 2024.
Reclassifications	Reclassifications Certain amounts presented in prior periods have been reclassified to conform to the current presentation.
Allowance for Credit Losses ("ACL")	Allowance for Credit Losses (“ACL”) The ACL is a valuation allowance for expected credit losses. The ACL is increased by the provision for credit losses and decreased by loans charged off less any recoveries of charged off loans. As ChoiceOne has had very limited loss experience since 2011, management elected to utilize benchmark peer loss history data to estimate historical loss rates. ChoiceOne identified an appropriate peer group for each loan cohort which shared similar characteristics. Management estimates the ACL required based on the selected peer group loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, a reasonable and supportable economic forecast, and other factors. Allocations of the ACL may be made for specific loans, but the entire ACL is available for any loan that, in management’s judgment, should be charged off. Loan losses are charged against the ACL when management believes that collection of a loan balance is not possible. The ACL consists of general and specific components. The general component covers loans collectively evaluated for credit losses and is based on peer historical loss experience adjusted for current and forecasted factors. Management’s adjustment for current and forecasted factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, the experience and ability of lending staff, and a reasonable and supportable economic forecast described further below. The discounted cash flow methodology is utilized for all loan pools. This methodology is supported by our CECL software provider and allows management to calculate contractual life by factoring in all cash flows and adjusting them for behavioral and credit-related aspects. Reasonable and supportable economic forecasts have to be incorporated in determining expected credit losses. The forecast period represents the time frame from the current period end through the point in time that we can reasonably forecast and support entity and environmental factors that are expected to impact the performance of our loan portfolio. Ideally, the economic forecast period would encompass the contractual terms of all loans; however, the ability to produce a forecast that is considered reasonable and supportable becomes more difficult or may not be possible in later periods. Subsequent to the end of the forecast period, we revert to historical loan data based on an ongoing evaluation of each economic forecast in relation to then current economic conditions as well as any developing loan loss activity and resulting historical data. As of June 30, 2024, we used a one-year reasonable and supportable economic forecast period, with a two year straight-line reversion period. We are not required to develop and use our own economic forecast model, and we elected to utilize economic forecasts from third-party providers that analyze and develop forecasts of the economy for the entire United States at least quarterly. Other inputs to the calculation are also updated or reviewed quarterly. Prepayment speeds are updated on a one quarter lag based on the asset liability model from the previous quarter. This model is performed at the loan level. Curtailment is updated quarterly within the ACL model based on our peer group average. The reversion period is reviewed by management quarterly with consideration of the current economic climate. We are also required to consider expected credit losses associated with loan commitments over the contractual period in which we are exposed to credit risk on the underlying commitments unless the obligation is unconditionally cancellable by us. Any allowance for off-balance sheet credit exposures is reported as an other liability on our Consolidated Balance Sheet and is increased or decreased via the provision for credit losses account on our Consolidated Statement of Income. The calculation includes consideration of the likelihood that funding will occur and forecasted credit losses on commitments expected to be funded over their estimated lives. The allowance is calculated using the same aggregate reserve rates calculated for the funded portion of loans at the portfolio level applied to the amount of commitments expected to be funded. Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. ChoiceOne has determined that any loans which have been placed on non-performing status, loans with a risk rating of 6 or higher, and loans past due more than 60 days will be assessed individually for evaluation. Management’s judgment will be used to determine if the loan should be migrated back to pool on an individual basis. Individual analysis will establish a specific reserve for loans in scope. Specific reserves on non-performing loans are typically based on management’s best estimate of the fair value of collateral securing these loans, adjusted for selling costs as appropriate or based on the present value of the expected cash flows from that loan.
Securities	Securities Debt securities are classified as held to maturity and carried at amortized cost when management has the positive intent and ability to hold them to maturity. Debt securities are classified as available for sale because they might be sold before maturity. Debt securities classified as available for sale are carried at fair value, with unrealized holding gains and losses reported separately in the accumulated other comprehensive income or loss section of shareholders’ equity, net of tax effect. Restricted investments in Federal Reserve Bank stock and Federal Home Loan Bank stock are carried at cost. Equity securities consist of investments in preferred stock and investments in common stock of other financial institutions. Equity securities are reported at their fair value with changes in market value reported through current earnings. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized using the level-yield method without anticipating prepayments. Gains or losses on sales are recorded on the trade date based on the amortized cost of the security sold. Securities Available for Sale (“AFS”) – For securities AFS in an unrealized loss position, management determines whether they intend to sell or if it is more likely than not that ChoiceOne will be required to sell the security before recovery of the 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 with an allowance being established under CECL. For securities AFS with unrealized losses not meeting these criteria, management evaluates whether any decline in fair value is due to credit loss factors. In making this assessment, management considers any changes to the rating of the security by rating agencies and adverse conditions specifically related to the issuer of 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 the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses (“ACL”) is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL under ASC 326-30 are recorded as provisions for (or reversal of) credit loss expense. Losses are charged against the allowance when the collectability of a security AFS is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income, net of income taxes. At June 30, 2024, there was no ACL related to securities AFS. Accrued interest receivable on securities AFS was excluded from the estimate of credit losses. Securities Held to Maturity (“HTM”) – Since the adoption of CECL, ChoiceOne measures credit losses on securities HTM on a collective basis by major security type with each type sharing similar risk characteristics, and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The ACL on HTM securities is a contra asset valuation account that is deducted from the carrying amount of securities HTM to present the net amount expected to be collected. HTM securities are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in ChoiceOne’s Consolidated Statements of Income in the provision for credit losses. Accrued interest receivable on securities HTM is excluded from the estimate of credit losses. With regard to US Treasury securities, these have an explicit government guarantee; therefore, no ACL is recorded for these securities. With regard to obligations of states and political subdivisions and other HTM securities, management considers (1) issuer bond ratings, (2) historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. A discounted cash flow method will be used to determine the reserve required for any credit losses on HTM securities. At June 30, 2024, the ACL related to securities HTM is insignificant.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Improvements to Income Tax Disclosure ASU 2023-09 enhances transparency by requiring consistent categorization, greater disaggregation, and detailed disclosure related to income taxes paid. These changes aim to help users of financial statements understand factors contributing to differences between effective and statutory tax rates. The disclosure is effective for annual reporting periods beginning after December 15, 2024.

Securities (Tables)

Securities (Tables)	6 Months Ended
Securities (Tables)	Jun. 30, 2024
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Schedule of Gross Unrealized Gains and (Losses)	The fair value of equity securities and the related gross unrealized gains and (losses) recognized in noninterest income were as follows: June 30, 2024 (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Equity securities $ 7,993 $ 266 $ (757 ) $ 7,502 December 31, 2023 (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Equity securities $ 7,960 $ 212 $ (667 ) $ 7,505
Schedule of Gross Unrealized Gains and Losses on Investment Securities Available for Sale Recognized in Accumulated Other Comprehensive Income (loss)	The following tables present the amortized cost and fair value of securities available for sale and the gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and the amortized cost and fair value of securities held to maturity and the related gross unrealized gains and losses: June 30, 2024 (Dollars in thousands) Available for Sale: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury notes and bonds $ 90,112 $ - $ (10,801 ) $ 79,311 State and municipal 260,866 - (31,611 ) 229,255 Mortgage-backed 196,032 26 (23,000 ) 173,058 Corporate 250 - (45 ) 205 Asset-backed securities 10,050 - (209 ) 9,841 Total $ 557,310 $ 26 $ (65,666 ) $ 491,670 (Dollars in thousands) Held to Maturity: U.S. Government and federal agency $ 2,975 $ - $ (340 ) $ 2,635 State and municipal 195,460 6 (32,418 ) 163,048 Mortgage-backed 173,860 - (24,715 ) 149,145 Corporate 20,028 19 (2,652 ) 17,395 Asset-backed securities 376 - (16 ) 360 Total $ 392,699 $ 25 $ (60,141 ) $ 332,583 December 31, 2023 (Dollars in thousands) Available for Sale: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury notes and bonds $ 90,345 $ - $ (10,151 ) $ 80,194 State and municipal 269,918 - (35,236 ) 234,682 Mortgage-backed 212,392 14 (23,905 ) 188,501 Corporate 250 - (46 ) 204 Asset-backed securities 11,334 - (317 ) 11,017 Total $ 584,239 $ 14 $ (69,655 ) $ 514,598 (Dollars in thousands) Held to Maturity: U.S. Government and federal agency $ 2,972 $ - $ (293 ) $ 2,679 State and municipal 196,098 14 (30,220 ) 165,892 Mortgage-backed 188,329 - (25,796 ) 162,533 Corporate 20,013 21 (2,864 ) 17,170 Asset-backed securities 547 - (30 ) 517 Total $ 407,959 $ 35 $ (59,203 ) $ 348,791
Schedule of Available for Sale Securities with Unrealize Losses	Available for sale securities with unrealized losses as of June 30, 2024 and December 31, 2023, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2024 Less than 12 months More than 12 months Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (Dollars in thousands) Available for Sale: U.S. Treasury notes and bonds $ - $ - $ 79,311 $ 10,801 $ 79,311 $ 10,801 State and municipal - - 229,255 31,611 229,255 31,611 Mortgage-backed 2,503 14 159,321 22,986 161,824 23,000 Corporate - - 205 45 205 45 Asset-backed securities - - 9,841 209 9,841 209 Total temporarily impaired $ 2,503 $ 14 $ 477,933 $ 65,652 $ 480,436 $ 65,666 December 31, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Available for Sale: Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ - $ - $ 80,194 $ 10,151 $ 80,194 $ 10,151 State and municipal 557 6 234,125 35,230 234,682 35,236 Mortgage-backed 1,255 23 176,400 23,882 177,655 23,905 Corporate - - 204 46 204 46 Asset-backed securities - - 11,017 317 11,017 317 Total temporarily impaired $ 1,812 $ 29 $ 501,940 $ 69,626 $ 503,752 $ 69,655
Schedule of Held to Maturity Securities with Unrealize Losses	Held to maturity securities with unrealized losses as of June 30, 2024 and December 31, 2023, aggregated by investment category and length of time the individual securities have been in an unrealized loss position, were as follows: June 30, 2024 Less than 12 months More than 12 months Total (Dollars in thousands) Held to Maturity: Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Government and federal agency $ - $ - $ 2,635 $ 340 $ 2,635 $ 340 State and municipal 7,256 1,350 155,628 31,068 162,884 32,418 Mortgage-backed - - 149,145 24,715 149,145 24,715 Corporate - - 15,731 2,652 15,731 2,652 Asset-backed securities - - 360 16 360 16 Total temporarily impaired $ 7,256 $ 1,350 $ 323,499 $ 58,791 $ 330,755 $ 60,141 December 31, 2023 Less than 12 months More than 12 months Total (Dollars in thousands) Held to Maturity: Fair Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Government and federal agency $ - $ - $ 2,679 $ 293 $ 2,679 $ 293 State and municipal 23 - 165,526 30,220 165,549 30,220 Mortgage-backed - - 162,533 25,796 162,533 25,796 Corporate - - 15,509 2,864 15,509 2,864 Asset-backed securities - - 517 30 517 30 Total temporarily impaired $ 23 $ - $ 346,764 $ 59,203 $ 346,787 $ 59,203
Schedule of Maturities of Securities	Presented below is a schedule of maturities of securities as of June 30, 2024. Available for sale securities are reported at fair value and held to maturity securities are reported at amortized cost. Callable securities in the money are presumed called and matured at the callable date. Available for Sale Securities maturing within: (Dollars in thousands) Less than 1 Year 1 Year - 5 Years 5 Years - 10 Years More than 10 Years Fair Value at June 30, 2024 U.S. Treasury notes and bonds $ - $ 73,173 $ 6,138 $ - $ 79,311 State and municipal 1,006 15,130 77,614 135,505 229,255 Corporate - - 205 - 205 Asset-backed securities - 7,192 2,649 - 9,841 Total debt securities 1,006 95,495 86,606 135,505 318,612 Mortgage-backed securities 12,846 79,329 56,372 24,511 173,058 Total Available for Sale $ 13,852 $ 174,824 $ 142,978 $ 160,016 $ 491,670 Held to Maturity Securities maturing within: (Dollars in thousands) Less than 1 Year 1 Year - 5 Years 5 Years - 10 Years More than 10 Years Amortized Cost at June 30, 2024 U.S. Government and federal agency $ - $ 2,975 $ - $ - $ 2,975 State and municipal 1,690 17,189 98,079 78,502 195,460 Corporate - - 20,028 - 20,028 Asset-backed securities 376 - - - 376 Total debt securities 2,066 20,164 118,107 78,502 218,839 Mortgage-backed securities 16,659 29,543 127,658 - 173,860 Total Held to Maturity $ 18,725 $ 49,707 $ 245,765 $ 78,502 $ 392,699
Schedule of Unrealized Gains and Losses on Equity Securities	Following is information regarding unrealized gains and losses on equity securities for the three and six months ended June 30, 2024 and 2023: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (Dollars in thousands) Net gains and (losses) recognized during the period $ (71 ) $ (385 ) $ (36 ) $ (322 ) Less: Net gains and (losses) recognized during the period on securities sold - - — — Unrealized gains and (losses) recognized during the reporting period on securities still held at the reporting date $ (71 ) $ (385 ) $ (36 ) $ (322 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	6 Months Ended
Loans and Allowance for Credit Losses (Tables)	Jun. 30, 2024
Receivables [Abstract]
Loans by Type as Percentage of Portfolio	Loans by type as a percentage of the portfolio were as follows: June 30, 2024 December 31, 2023 (Dollars in thousands) Balance % Balance % Percent Increase (Decrease) Agricultural $ 45,274 3.2 % $ 49,210 3.5 % (8.0 )% Commercial and Industrial 224,031 15.6 % 229,915 16.3 % (2.6 )% Commercial Real Estate 804,213 55.9 % 786,921 55.8 % 2.2 % Consumer 32,811 2.3 % 36,541 2.6 % (10.2 )% Construction Real Estate 18,751 1.3 % 20,936 1.5 % (10.4 )% Residential Real Estate 275,878 19.2 % 267,730 19.0 % 3.0 % Loans to Other Financial Institutions 36,569 2.5 % 19,400 1.4 % 88.5 % Gross Loans $ 1,437,527 $ 1,410,653 Allowance for credit losses 16,152 1.12 % 15,685 1.11 % Net loans $ 1,421,375 $ 1,394,968
Allowance for Credit Losses and Balances in Loan Portfolio	Activity in the allowance for credit losses and balances in the loan portfolio were as follows: (Dollars in thousands) Agricultural Commercial And Consumer Commercial Real Estate Construction Real Estate Residential Real Estate Loans to Other Financial Institutions Total Allowance for Credit Losses Three Months Ended June 30, 2024 Beginning balance $ 97 $ 2,243 $ 918 $ 9,167 $ 49 $ 3,513 $ 50 $ 16,037 Charge-offs - - (328 ) - - - - (328 ) Recoveries - 2 166 - - 3 - 171 Provision 15 (84 ) 39 194 - 108 - 272 Ending balance $ 112 $ 2,161 $ 795 $ 9,361 $ 49 $ 3,624 $ 50 $ 16,152 Allowance for Credit Losses Six Months Ended June 30, 2024 Beginning balance $ 94 $ 2,216 $ 823 $ 8,820 $ 58 $ 3,644 $ 30 $ 15,685 Charge-offs - (1 ) (451 ) - - - - (452 ) Recoveries - 11 226 - - 7 - 244 Provision 18 (65 ) 197 541 (9 ) (27 ) 20 675 Ending balance $ 112 $ 2,161 $ 795 $ 9,361 $ 49 $ 3,624 $ 50 $ 16,152 Individually evaluated for credit loss $ 1 $ 7 $ - $ 1 $ - $ 78 $ - $ 87 Collectively evaluated for credit loss $ 111 $ 2,154 $ 795 $ 9,360 $ 49 $ 3,546 $ 50 $ 16,065 Loans June 30, 2024 Individually evaluated for credit loss $ 27 $ 151 $ 4 $ 383 $ - $ 1,927 $ - $ 2,492 Collectively evaluated for credit loss 45,247 223,880 32,807 803,830 18,751 273,951 36,569 1,435,035 Ending balance $ 45,274 $ 224,031 $ 32,811 $ 804,213 $ 18,751 $ 275,878 $ 36,569 $ 1,437,527 (Dollars in thousands) Agricultural Commercial and Industrial Consumer Commercial Real Estate Construction Real Estate Residential Real Estate Loans to Other Financial Institutions Total Allowance for Credit Losses Individually evaluated for impairment $ 2 $ 6 $ - $ 1 $ - $ 51 $ - $ 60 Collectively evaluated for impairment $ 92 $ 2,210 $ 823 $ 8,819 $ 58 $ 3,593 $ 30 $ 15,625 Loans December 31, 2023 Individually evaluated for impairment $ 54 $ 136 $ 2 $ 29 $ - $ 1,858 $ - $ 2,079 Collectively evaluated for impairment $ 49,156 $ 229,779 $ 36,539 $ 786,892 $ 20,936 $ 265,872 $ 19,400 1,408,574 Acquired with deteriorated credit quality - - - - - - - - Ending balance $ 49,210 $ 229,915 $ 36,541 $ 786,921 $ 20,936 $ 267,730 $ 19,400 $ 1,410,653 (Dollars in thousands) Agricultural Commercial and Industrial Consumer Commercial Real Estate Construction Real Estate Residential Real Estate Loans to Other Financial Institution Unallocated Total Allowance for Credit Losses Three Months Ended June 30, 2023 Beginning balance $ 136 $ 3,020 $ 913 $ 7,837 $ 72 $ 3,087 $ - $ - $ 15,065 Charge-offs - - (131 ) - - - - - (131 ) Recoveries - 2 59 - - 2 - - 63 Provision (58 ) (126 ) 44 (600 ) (2 ) 287 40 - (415 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ 40 $ - $ 14,582 Allowance for Credit Losses Six Months Ended June 30, 2023 Beginning balance $ 144 $ 1,361 $ 310 $ 4,822 $ 63 $ 906 $ - $ 13 $ 7,619 Cumulative effect of change in accounting principle $ 14 $ 1,587 $ 541 $ 3,006 $ 20 $ 2,010 - $ (13 ) 7,165 Charge-offs - - (271 ) - - - - - (271 ) Recoveries - 29 129 13 - 5 - - 176 Provision (80 ) (81 ) 176 (604 ) (13 ) 455 40 - (106 ) Ending balance $ 78 $ 2,896 $ 885 $ 7,237 $ 70 $ 3,376 $ - $ - $ 14,582 Individually evaluated for impairment $ 1 $ 34 $ - $ 1 $ - $ 36 $ - $ - $ 72 Collectively evaluated for impairment $ 77 $ 2,862 $ 885 $ 7,236 $ 70 $ 3,340 $ 40 $ - $ 14,510
Schedule of Information Regarding Credit Exposure	The following table reflects the amortized cost basis of loans as of June 30, 2024 based on year of origination (dollars in thousands): Commercial: 2024 2023 2022 2021 2020 Prior Term Loans Total Revolving Loans Grand Total Agricultural Pass $ 4,093 $ 2,064 $ 3,391 $ 2,998 $ 1,588 $ 20,055 $ 34,189 $ 10,887 $ 45,076 Special mention - - - - - 198 198 - 198 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 4,093 $ 2,064 $ 3,391 $ 2,998 $ 1,588 $ 20,253 $ 34,387 $ 10,887 $ 45,274 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial and Industrial Pass $ 12,034 $ 22,713 $ 35,475 $ 18,536 $ 8,736 $ 15,342 $ 112,836 $ 110,682 $ 223,518 Special mention - - 102 21 31 245 399 112 511 Substandard - - - - - - - 2 2 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 12,034 $ 22,713 $ 35,577 $ 18,557 $ 8,767 $ 15,587 $ 113,235 $ 110,796 $ 224,031 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ 1 $ 1 $ - $ 1 Commercial Real Estate Pass $ 28,961 $ 152,813 $ 121,262 $ 102,700 $ 69,234 $ 168,671 $ 643,641 $ 159,854 $ 803,495 Special mention - - - - - 362 362 - 362 Substandard - - 356 - - - 356 - 356 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 28,961 $ 152,813 $ 121,618 $ 102,700 $ 69,234 $ 169,033 $ 644,359 $ 159,854 $ 804,213 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Commercial Loans $ 45,088 $ 177,590 $ 160,586 $ 124,255 $ 79,589 $ 204,873 $ 791,981 $ 281,537 $ 1,073,518 Retail: 2024 2023 2022 2021 2020 Prior Term Loans Total Revolving Loans Grand Total Consumer Performing $ 4,325 $ 7,989 $ 10,010 $ 5,586 $ 2,136 $ 1,710 $ 31,756 $ 1,051 $ 32,807 Nonperforming - - - - - - - - - Nonaccrual - - 3 1 - - 4 - 4 Total $ 4,325 $ 7,989 $ 10,013 $ 5,587 $ 2,136 $ 1,710 $ 31,760 $ 1,051 $ 32,811 Current year-to-date gross write-offs (1) $ - $ 34 $ 103 $ 1 $ - $ 2 $ 140 $ - $ 140 Construction real estate Performing $ 1,105 $ 2,209 $ - $ 538 $ - $ - $ 3,852 $ 14,899 $ 18,751 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 1,105 $ 2,209 $ - $ 538 $ - $ - $ 3,852 $ 14,899 $ 18,751 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Performing $ 19,368 $ 48,776 $ 59,768 $ 26,752 $ 15,053 $ 48,874 $ 218,591 $ 55,561 $ 274,152 Nonperforming - - - - - - - - - Nonaccrual - 259 490 833 - 108 1,690 36 1,726 Total $ 19,368 $ 49,035 $ 60,258 $ 27,585 $ 15,053 $ 48,982 $ 220,281 $ 55,597 $ 275,878 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Loans to Other Financial Institutions Performing $ 36,569 $ - $ - $ - $ - $ - $ 36,569 $ - $ 36,569 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 36,569 $ - $ - $ - $ - $ - $ 36,569 $ - $ 36,569 Current year-to-date gross write-offs (1) $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Retail Loans $ 61,367 $ 59,233 $ 70,271 $ 33,710 $ 17,189 $ 50,692 $ 292,462 $ 71,547 $ 364,009 The following table reflects the amortized cost basis of loans as of December 31, 2023 based on year of origination (dollars in thousands): Commercial: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Agricultural Pass $ 5,015 $ 4,088 $ 3,078 $ 1,788 $ 7,028 $ 18,476 $ 39,473 $ 9,507 $ 48,980 Special mention - - - - 176 54 230 - 230 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 5,015 $ 4,088 $ 3,078 $ 1,788 $ 7,204 $ 18,530 $ 39,703 $ 9,507 $ 49,210 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial and Industrial Pass $ 23,600 $ 45,489 $ 23,462 $ 10,502 $ 9,214 $ 11,882 $ 124,149 $ 105,559 $ 229,708 Special mention - - 28 35 73 64 200 3 203 Substandard - - - - - 4 4 - 4 Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 23,600 $ 45,489 $ 23,490 $ 10,537 $ 9,287 $ 11,950 $ 124,353 $ 105,562 $ 229,915 Current year-to-date gross write-offs $ - $ 55 $ 30 $ 71 $ - $ 2 $ 158 $ - $ 158 Commercial Real Estate Pass $ 149,181 $ 134,289 $ 107,033 $ 71,754 $ 43,846 $ 136,361 $ 642,464 $ 143,120 $ 785,584 Special mention - - - - - 1,337 1,337 - 1,337 Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total $ 149,181 $ 134,289 $ 107,033 $ 71,754 $ 43,846 $ 137,698 $ 643,801 $ 143,120 $ 786,921 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Commercial Loans $ 177,796 $ 183,866 $ 133,601 $ 84,079 $ 60,337 $ 168,178 $ 807,857 $ 258,189 $ 1,066,046 Retail: 2023 2022 2021 2020 2019 Prior Term Loans Total Revolving Loans Grand Total Consumer Performing $ 9,775 $ 13,876 $ 6,771 $ 2,849 $ 1,260 $ 1,202 $ 35,733 $ 808 $ 36,541 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 9,775 $ 13,876 $ 6,771 $ 2,849 $ 1,260 $ 1,202 $ 35,733 $ 808 $ 36,541 Current year-to-date gross write-offs $ 8 $ 24 $ 11 $ 28 $ - $ 1 $ 72 $ - $ 72 Construction real estate Performing $ 2,507 $ 2,719 $ 552 $ - $ - $ - $ 5,778 $ 15,158 $ 20,936 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 2,507 $ 2,719 $ 552 $ - $ - $ - $ 5,778 $ 15,158 $ 20,936 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Performing $ 54,231 $ 64,768 $ 28,301 $ 16,391 $ 12,556 $ 40,270 $ 216,517 $ 49,491 $ 266,008 Nonperforming - - - - - - - - - Nonaccrual - 380 826 - - 486 1,692 30 1,722 Total $ 54,231 $ 65,148 $ 29,127 $ 16,391 $ 12,556 $ 40,756 $ 218,209 $ 49,521 $ 267,730 Current year-to-date gross write-offs $ - $ 26 $ - $ - $ - $ 1 $ 27 $ - $ 27 Loans to Other Financial Institutions Performing $ 19,400 $ - $ - $ - $ - $ - $ 19,400 $ - $ 19,400 Nonperforming - - - - - - - - - Nonaccrual - - - - - - - - - Total $ 19,400 $ - $ - $ - $ - $ - $ 19,400 $ - $ 19,400 Current year-to-date gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Retail Loans $ 85,913 $ 81,743 $ 36,450 $ 19,240 $ 13,816 $ 41,958 $ 279,120 $ 65,487 $ 344,607 (1) It is noted that write-offs in the tables above do not include checking account write offs. Checking account write-offs during the first six months of 2024 were $311,000 or an annualized $628,000 compared to $480,000 during the full year 2023 and $221,000 or an annualized $442,000 during the first six months of 2023.
Summary of Amortized Cost Basis Loans Modified To Borrowers Experiencing On Financing Receivable	The following tables present the amortized cost basis of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the first six months of 2024 and the full year 2023. For the period ended: June 30, 2024 Term Extension (Dollars in thousands) Amortized Cost Basis % of Total Class of Financing Receivable Residential real estate 123 0 % Total $ 123 For the period ended: December 31, 2023 Term Extension (Dollars in thousands) Amortized Cost Basis % of Total Class of Financing Receivable Commercial and industrial $ 60 0 % Residential real estate 129 0 % Total $ 189 The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty and class of financing receivable during the first six months of 2024 and the full year 2023. For the period ended: June 30, 2024 Term Extension Residential real estate Provided with new five year payment plan based on bankruptcy For the period ended: December 31, 2023 Term Extension Commercial and industrial Termed out line of credit & termed out draw note Residential real estate Provided with new twelve month payment plan to catch up on past due balance. The following table presents the period-end amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty. For the period ended: June 30, 2024 (Dollars in thousands) Term extension Commercial and industrial - Residential real estate 123 Total $ 123 For the period ended: December 31, 2023 (Dollars in thousands) Term extension Commercial and industrial 60 Residential real estate 129 Total $ 189 The following table presents the period-end amortized cost basis of loans that have been modified in the past 12 months to borrowers experiencing financial difficulty by payment status and class of financing receivable. For the period ended: June 30, 2024 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial $ 46 - - $ 46 Residential real estate - - 123 123 Total $ 46 $ - $ 123 $ 169 For the period ended: December 31, 2023 (Dollars in thousands) Current 30-89 days Greater than 90 days Total Commercial and industrial $ 60 $ - $ - $ 60 Residential real estate - - 129 129 Total $ 60 $ - $ 129 $ 189
Nonaccrual Loans by Loan Category	Nonaccrual loans by loan category were as follows: As of June 30, 2024 (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized year to date on nonaccrual loans Consumer $ - $ 4 $ - Commercial real estate 356 356 9 Residential real estate 262 1,726 2 Total nonaccrual loans $ 618 $ 2,086 $ 11 As of June 30, 2023 (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized year to date on Residential real estate $ 676 $ 1,581 $ - Total nonaccrual loans $ 676 $ 1,581 $ - As of December 31, 2023 (Dollars in thousands) Nonaccrual loans with no ACL Total nonaccrual loans Interest income recognized year to date on nonaccrual loans Commercial and industrial $ - $ 1 $ - Residential real estate 707 1,722 16 Total nonaccrual loans $ 707 $ 1,723 $ 16
Aging Analysis of Loans by Loan Category	An aging analysis of loans by loan category follows: (Dollars in thousands) Loans Past Due 30 to 59 Days (1) Loans Past Due 60 to 89 Days (1) Loans Past Due Greater Than 90 Days (1) Total (1) Loans Not Total Loans Loans 90 Days Past Due and Accruing June 30, 2024 Agricultural $ - $ - $ - $ - $ 45,274 $ 45,274 $ - Commercial and industrial 61 - - 61 223,970 224,031 - Consumer 46 - 3 49 32,762 32,811 - Commercial real estate 148 - 356 504 803,709 804,213 - Construction real estate - - - - 18,751 18,751 - Residential real estate 1,507 361 499 2,367 273,511 275,878 Loans to Other Financial Institutions - - - - 36,569 36,569 $ 1,762 $ 361 $ 858 $ 2,981 $ 1,434,546 $ 1,437,527 $ - December 31, 2023 Agricultural $ - $ - $ - $ - $ 49,210 $ 49,210 $ - Commercial and industrial - - 1 1 229,914 229,915 - Consumer 31 2 - 33 36,508 36,541 - Commercial real estate 173 - - 173 786,748 786,921 - Construction real estate - - - - 20,936 20,936 - Residential real estate 755 549 870 2,174 265,556 267,730 - Loans to Other Financial Institutions - - - - 19,400 19,400 $ 959 $ 551 $ 871 $ 2,381 $ 1,408,272 $ 1,410,653 $ - (1) Includes nonaccrual loans.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
Earnings Per Share (Tables)	Jun. 30, 2024
Schedule of Basic Earnings Per Share and Diluted Earnings Per Share	(Dollars in thousands, except share data) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Basic Net income $ 6,586 $ 5,213 $ 12,220 $ 10,846 Weighted average common shares outstanding Basic earnings per common shares $ 0.87 $ 0.69 $ 1.62 $ 1.44 Diluted Net income $ 6,586 $ 5,213 $ 12,220 $ 10,846 Weighted average common shares outstanding 7,569,241 7,529,177 7,560,960 7,524,257 Plus dilutive stock options and restricted stock units 35,722 22,720 37,255 28,335 Weighted average common shares outstanding and potentially dilutive shares 7,604,963 7,551,897 7,598,215 7,552,592 Diluted earnings per common share $ 0.87 $ 0.69 $ 1.61 $ 1.44 There were 6,000 stock options that were considered anti-dilutive to earnings per share for the three months ended June 30, 2024 and 4,500 stock option that were considered anti-dilutive to earnings per share for the six months ended June 30, 2024. There were 15,000 stock options and 5,125 performance awards that were considered anti-dilutive to earnings per share for the three months ended June 30, 2023. There were 15,000 stock option that were considered anti-dilutive to earnings per share for the six months ended June 30, 2023.

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
Financial Instruments (Tables)	Jun. 30, 2024
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]
Summary of Financial Instruments	Financial instruments as of the dates indicated were as follows: (Dollars in thousands) Carrying Amount Estimated Fair Value Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2024 Assets Cash and cash equivalents $ 101,002 $ 101,002 $ 101,002 $ - $ - Equity securities at fair value 7,502 7,502 4,661 - 2,841 Securities available for sale 491,670 491,670 79,311 412,359 - Securities held to maturity 392,699 332,583 - 319,702 12,881 Federal Home Loan Bank and Federal Reserve Bank stock 9,515 9,515 - 9,515 - Loans held for sale 5,946 6,124 - 6,124 - Loans, net 1,421,375 1,379,874 - - 1,379,874 Accrued interest receivable 10,441 10,441 - 10,441 - Interest rate lock commitments 23 23 - 23 - Interest rate derivative contracts 23,629 23,629 - 23,629 - Liabilities Noninterest-bearing deposits 517,137 517,137 517,137 - - Interest-bearing deposits 1,582,365 1,580,436 - 1,580,436 - Brokered deposits 27,177 27,126 - 27,126 - Borrowings 210,000 209,286 - 209,286 - Subordinated debentures 35,630 31,942 - 31,942 - Accrued interest payable 5,120 5,120 - 5,120 - Interest rate derivative contracts - - - - - December 31, 2023 Assets Cash and cash equivalents $ 55,433 $ 55,433 $ 55,433 $ - $ - Equity securities at fair value 7,505 7,505 4,749 - 2,756 Securities available for sale 514,598 514,598 80,194 434,404 - Securities held to maturity 407,959 348,791 - 335,493 13,298 Federal Home Loan Bank and Federal Reserve Bank stock 9,514 9,514 - 9,514 - Loans held for sale 4,710 4,851 - 4,851 - Loans, net 1,394,968 1,362,920 - - 1,362,920 Accrued interest receivable 10,066 10,066 - 10,066 - Interest rate lock commitments 64 64 - 64 - Interest rate derivative contracts 8,880 8,880 - 8,880 - Liabilities Noninterest-bearing deposits 547,625 547,625 547,625 - - Interest-bearing deposits 1,550,985 1,549,386 - 1,549,386 - Brokered deposits 23,445 23,435 - 23,435 - Borrowings 200,000 199,743 - 199,743 - Subordinated debentures 35,507 31,748 - 31,748 - Accrued interest payable 6,223 6,223 - 6,223 - Interest rate derivative contracts - - - - -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
Fair Value Measurements (Tables)	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value	(Dollars in thousands) Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Balance at Date Indicated Equity Securities Held at Fair Value - June 30, 2024 Equity securities $ 4,661 $ - $ 2,841 $ 7,502 Investment Securities, Available for Sale - June 30, 2024 U.S. Treasury notes and bonds $ 79,311 $ - $ - $ 79,311 State and municipal - 229,255 - 229,255 Mortgage-backed - 173,058 - 173,058 Corporate - 205 - 205 Asset-backed securities - 9,841 - 9,841 Total $ 79,311 $ 412,359 $ - $ 491,670 Derivative Instruments - June 30, 2024 Interest rate derivative contracts - assets $ - $ 23,629 $ - $ 23,629 Interest rate derivative contracts - liabilities $ - $ - $ - $ - Equity Securities Held at Fair Value - December 31, 2023 Equity securities $ 4,749 $ - $ 2,756 $ 7,505 Investment Securities, Available for Sale - December 31, 2023 U. S. Treasury notes and bonds $ 80,194 $ - $ - $ 80,194 State and municipal - 234,682 - 234,682 Mortgage-backed - 188,501 - 188,501 Corporate - 204 - 204 Asset-backed securities - 11,017 - 11,017 Total $ 80,194 $ 434,404 $ - $ 514,598 Derivative Instruments - December 31, 2023 Interest rate derivative contracts - assets $ - $ 8,880 $ - $ 8,880 Interest rate derivative contracts - liabilities $ - $ - $ - $ - Securities classified as available for sale are generally reported at fair value utilizing Level 2 inputs. ChoiceOne’s external investment advisor obtained fair value measurements from an independent pricing service that uses matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). The fair value measurements considered observable data that may include dealer quotes, market spreads, cash flows and the bonds’ terms and conditions, among other things. Securities classified in Level 2 included U.S. Government and federal agency securities, state and municipal securities, mortgage-backed securities, corporate bonds, and asset backed securities. The Company classified certain state and municipal securities and corporate bonds, and equity securities as Level 3. Based on the lack of observable market data, estimated fair values were based on the observable data available and reasonable unobservable market data.
Schedule of Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis	Six Months Ended June 30, (Dollars in thousands) 2024 2023 Equity Securities Held at Fair Value Balance, January 1 $ 2,756 $ 2,542 Total realized and unrealized gains included in noninterest income 52 60 Net purchases, sales, calls, and maturities 33 98 Net transfers into Level 3 - - Balance, June 30, $ 2,841 $ 2,700 Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at June 30, $ 12 $ -
Schedule of Assets Measured at Fair Value on a Non-recurring Basis	(Dollars in thousands) Balances at Dates Indicated Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Collateral Dependent Loans June 30, 2024 $ 923 $ - $ - $ 923 December 31, 2023 $ 387 $ - $ - $ 387 Other Real Estate June 30, 2024 $ 272 $ - $ - $ 272 December 31, 2023 $ 122 $ - $ - $ 122

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Tables)	6 Months Ended
Revenue From Contracts With Customers (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Noninterest Income Separated by Revenue	Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands) 2024 2023 2024 2023 Service charges and fees on deposit accounts $ 1,134 $ 1,105 $ 2,252 $ 2,132 Interchange income 1,528 1,166 2,815 2,406 Investment commission income 190 172 388 368 Trust fee income 220 196 433 380 Other charges and fees for customer services 99 155 247 292 Noninterest income from contracts with customers within the scope of ASC 606 3,171 2,794 6,135 5,578 Noninterest income within the scope of other GAAP topics 912 691 1,999 1,578 Total noninterest income $ 4,083 $ 3,485 $ 8,134 $ 7,156

Derivative and Hedging Activi_2

Derivative and Hedging Activities (Tables)	6 Months Ended
Derivative and Hedging Activities (Tables)	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivatives Instruments in Balance Sheet Location	The table below presents the fair value of derivative financial instruments as well as the classification within the consolidated statements of financial condition: June 30, 2024 December 31, 2023 (Dollars in thousands) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest rate contracts Other Assets $ 23,629 Other Assets $ 8,880 Interest rate contracts Other Liabilities $ - Other Liabilities $ -
Location and Amount of Gain (Loss) in Income on Fair Value and Cash Flow Hedging Relationships	The table below presents the effect of fair value and cash flow hedge accounting on the consolidated statements of operations for the periods presented: Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three months ended June 30, 2024 Three months ended June 30, 2023 Six months ended June 30, 2024 Six months ended June 30, 2023 (Dollars in thousands) Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded $ 800 $ 974 $ (137 ) $ - $ 858 $ 974 $ (504 ) $ - Gain or (loss) on fair value hedging relationships: Interest rate contracts: Hedged items $ (1,664 ) $ - $ (6,753 ) $ - $ (6,986 ) $ - $ (731 ) $ - Derivatives designated as hedging instruments $ 1,680 $ - $ 6,705 $ - $ 6,945 $ - $ 745 $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ - $ - $ - $ - $ - $ - Gain or (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ (205 ) $ - $ (887 ) $ - $ (1,092 ) $ - $ (1,043 ) $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ - $ - $ - $ - $ - $ - $ -
Schedule of Cumulative Basis Adjustments on Hedged Items Designated as Fair Value Hedges and Related Amortized Cost	The table below presents the cumulative basis adjustments on hedged items designated as fair value hedges and the related amortized cost of those items as of the periods presented: (Dollars in thousands) Line Item in the Statement of Financial Position in which the Hedged Item is included Amortized cost of the Hedged Assets/(Liabilities) June 30, 2024 Cumulative amount of Fair Value Hedging Adjustment included in the carrying amount of the Hedged Assets/(Liabilities) Securities available for sale $ 221,452 $ (7,383 )

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
Borrowings (Tables)	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Federal Home Loan Bank Advances	Federal Home Loan Bank Advances (Dollars in thousands) June 30, 2024 December 31, 2023 Maturity of July 2025 with fixed interest rate of 4.88% $ 20,000 $ 20,000 Maturity of January 2026 with fixed interest rate of 4.35% 10,000 - Maturity of December 2026 with fixed interest rate of 4.20% 10,000 10,000 Total advances outstanding at period end $ 40,000 $ 30,000
Schedule of Bank Term Funding Program Advances	Bank Term Funding Program (“BTFP”) (Dollars in thousands) June 30, 2024 December 31, 2023 Maturity of May 2024 with fixed interest rate of 4.71% $ - $ 160,000 Maturity of December 2024 with fixed interest rate of 4.83% - 10,000 Maturity of January 2025 with fixed interest rate of 4.76% 170,000 - Total BTFP outstanding at period end $ 170,000 $ 170,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Apr. 30, 2021
Significant Accounting Policies [Line Items]
Stock issued during period, value, new issues	$ 25,000	$ 150,000	$ 115,000	$ 297,000
Stock repurchased during period, shares (in shares)			0
Stock repurchase program, number of shares authorized to be repurchased (in shares)					375,388
Stock repurchase program, percent of stock outstanding					5%
Number of days individually evaluation			60 days
Directors' Stock Purchase Plan [Member]
Significant Accounting Policies [Line Items]
Stock issued during period, shares, new issues (in shares)	3,883		7,705
Stock issued during period, value, new issues	$ 106,000		$ 219,000
Employee Stock Purchase Plan [Member]
Significant Accounting Policies [Line Items]
Stock issued during period, shares, new issues (in shares)	2,506		4,906
Stock issued during period, value, new issues	$ 61,000		$ 117,000

Securities - Additional Informa

Securities - Additional Information (Details) $ in Thousands	Jun. 30, 2024 USD ($) Securities	Dec. 31, 2023 Securities	Jun. 30, 2023 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Allowance for credit loss \| $	$ 0		$ 0
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions \| Securities	553	569
US Treasury Securities [Member] \| AA or Better [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	100%
US States and Political Subdivisions Debt Securities [Member] \| A Rated [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	11%
US States and Political Subdivisions Debt Securities [Member] \| AA or Better [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	85%
US States and Political Subdivisions Debt Securities [Member] \| Unrated [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	4%
Collateralized Mortgage-Backed Securities [Member] \| AA [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	42%
Collateralized Mortgage-Backed Securities [Member] \| AAA [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	43%
Collateralized Mortgage-Backed Securities [Member] \| Unrated [Member]
Debt and Equity Securities, FV-NI [Line Items]
Debt Securities, Percent	15%

Securities - Fair Value of Equi

Securities - Fair Value of Equity Securities and Related Gross Unrealized Gains (Losses) Recognized in Interest Income (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Amortized Cost	$ 7,993	$ 7,960
Gross Unrealized Gains	266	212
Gross Unrealized Losses	(757)	(667)
Fair Value	$ 7,502	$ 7,505

Securities - Fair Value of Debt

Securities - Fair Value of Debt Security, Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	$ 557,310	$ 584,239
Gross unrealized gains, available for sale	26	14
Gross unrealized losses, available for sale	(65,666)	(69,655)
Fair value, available for sale	491,670	514,598
Amortized cost, held to maturity	392,699	407,959
Gross unrealized gains, held to maturity	25	35
Gross unrealized losses, held to maturity	(60,141)	(59,203)
Fair value, held to maturity	332,583	348,791
U.S. Treasury Notes and Bonds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	90,112	90,345
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(10,801)	(10,151)
Fair value, available for sale	79,311	80,194
U.S. Government and Federal Agency [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, held to maturity	2,975	2,972
Gross unrealized gains, held to maturity	0	0
Gross unrealized losses, held to maturity	(340)	(293)
Fair value, held to maturity	2,635	2,679
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	260,866	269,918
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(31,611)	(35,236)
Fair value, available for sale	229,255	234,682
Amortized cost, held to maturity	195,460	196,098
Gross unrealized gains, held to maturity	6	14
Gross unrealized losses, held to maturity	(32,418)	(30,220)
Fair value, held to maturity	163,048	165,892
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	196,032	212,392
Gross unrealized gains, available for sale	26	14
Gross unrealized losses, available for sale	(23,000)	(23,905)
Fair value, available for sale	173,058	188,501
Amortized cost, held to maturity	173,860	188,329
Gross unrealized gains, held to maturity	0	0
Gross unrealized losses, held to maturity	(24,715)	(25,796)
Fair value, held to maturity	149,145	162,533
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	250	250
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(45)	(46)
Fair value, available for sale	205	204
Amortized cost, held to maturity	20,028	20,013
Gross unrealized gains, held to maturity	19	21
Gross unrealized losses, held to maturity	(2,652)	(2,864)
Fair value, held to maturity	17,395	17,170
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Amortized cost, available for sale	10,050	11,334
Gross unrealized gains, available for sale	0	0
Gross unrealized losses, available for sale	(209)	(317)
Fair value, available for sale	9,841	11,017
Amortized cost, held to maturity	376	547
Gross unrealized gains, held to maturity	0	0
Gross unrealized losses, held to maturity	(16)	(30)
Fair value, held to maturity	$ 360	$ 517

Securities - Securities with Un

Securities - Securities with Unrealized Losses Aggregated by Investment Category and Time with Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	$ 2,503	$ 1,812
Less than 12 months, unrealized losses	14	29
More than 12 months, fair value	477,933	501,940
More than 12 months, unrealized losses	65,652	69,626
Total, fair value	480,436	503,752
Total, unrealized losses	65,666	69,655
U.S. Treasury Notes and Bonds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
More than 12 months, fair value	79,311	80,194
More than 12 months, unrealized losses	10,801	10,151
Total, fair value	79,311	80,194
Total, unrealized losses	10,801	10,151
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	557
Less than 12 months, unrealized losses	0	6
More than 12 months, fair value	229,255	234,125
More than 12 months, unrealized losses	31,611	35,230
Total, fair value	229,255	234,682
Total, unrealized losses	31,611	35,236
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	2,503	1,255
Less than 12 months, unrealized losses	14	23
More than 12 months, fair value	159,321	176,400
More than 12 months, unrealized losses	22,986	23,882
Total, fair value	161,824	177,655
Total, unrealized losses	23,000	23,905
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
More than 12 months, fair value	205	204
More than 12 months, unrealized losses	45	46
Total, fair value	205	204
Total, unrealized losses	45	46
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
More than 12 months, fair value	9,841	11,017
More than 12 months, unrealized losses	209	317
Total, fair value	9,841	11,017
Total, unrealized losses	$ 209	$ 317

Securities - Fair Value of Secu

Securities - Fair Value of Securities Available for Sale and The Related Unrealized Gains and Losses Recognized in Accumulated Comprehensive Income (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	$ 7,256	$ 23
Less than 12 months, unrealized losses	1,350	0
Fair value, more than 12 months	323,499	346,764
Unrealized loss, more than 12 months	58,791	59,203
Fair value	330,755	346,787
Unrealized losses	60,141	59,203
U.S. Government and Federal Agency [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
Fair value, more than 12 months	2,635	2,679
Unrealized loss, more than 12 months	340	293
Fair value	2,635	2,679
Unrealized losses	340	293
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	7,256	23
Less than 12 months, unrealized losses	1,350	0
Fair value, more than 12 months	155,628	165,526
Unrealized loss, more than 12 months	31,068	30,220
Fair value	162,884	165,549
Unrealized losses	32,418	30,220
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
Fair value, more than 12 months	149,145	162,533
Unrealized loss, more than 12 months	24,715	25,796
Fair value	149,145	162,533
Unrealized losses	24,715	25,796
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
Fair value, more than 12 months	15,731	15,509
Unrealized loss, more than 12 months	2,652	2,864
Fair value	15,731	15,509
Unrealized losses	2,652	2,864
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 12 months, fair value	0	0
Less than 12 months, unrealized losses	0	0
Fair value, more than 12 months	360	517
Unrealized loss, more than 12 months	16	30
Fair value	360	517
Unrealized losses	$ 16	$ 30

Securities - Schedule of Maturi

Securities - Schedule of Maturities of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	$ 13,852
1 Year - 5 Years	174,824
5 Years - 10 Years	142,978
More than 10 Years	160,016
Fair value, available for sale	491,670	$ 514,598
Total Available for Sale	491,670
Held to Maturity Securities maturing within Less than 1 Year	18,725
Held to Maturity Securities maturing within 1 Year -5 Years	49,707
Held to Maturity Securities maturing within 5 Years -10 Years	245,765
Held to Maturity Securities maturing within More than10 Years	78,502
Held to Maturity Securities maturing within amortized cost	392,699
U.S. Government and Federal Agency [Member]
Debt and Equity Securities, FV-NI [Line Items]
Held to Maturity Securities maturing within Less than 1 Year	0
Held to Maturity Securities maturing within 1 Year -5 Years	2,975
Held to Maturity Securities maturing within 5 Years -10 Years	0
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	2,975
U.S. Treasury Notes and Bonds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	0
1 Year - 5 Years	73,173
5 Years - 10 Years	6,138
More than 10 Years	0
Fair value, available for sale	79,311	80,194
State and Municipal [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	1,006
1 Year - 5 Years	15,130
5 Years - 10 Years	77,614
More than 10 Years	135,505
Fair value, available for sale	229,255	234,682
Held to Maturity Securities maturing within Less than 1 Year	1,690
Held to Maturity Securities maturing within 1 Year -5 Years	17,189
Held to Maturity Securities maturing within 5 Years -10 Years	98,079
Held to Maturity Securities maturing within More than10 Years	78,502
Held to Maturity Securities maturing within amortized cost	195,460
Corporate [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	0
1 Year - 5 Years	0
5 Years - 10 Years	205
More than 10 Years	0
Fair value, available for sale	205	204
Held to Maturity Securities maturing within Less than 1 Year	0
Held to Maturity Securities maturing within 1 Year -5 Years	0
Held to Maturity Securities maturing within 5 Years -10 Years	20,028
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	20,028
Asset-backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	0
1 Year - 5 Years	7,192
5 Years - 10 Years	2,649
More than 10 Years	0
Fair value, available for sale	9,841	11,017
Held to Maturity Securities maturing within Less than 1 Year	376
Held to Maturity Securities maturing within 1 Year -5 Years	0
Held to Maturity Securities maturing within 5 Years -10 Years	0
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	376
Total debt securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	1,006
1 Year - 5 Years	95,495
5 Years - 10 Years	86,606
More than 10 Years	135,505
Fair value, available for sale	318,612
Held to Maturity Securities maturing within Less than 1 Year	2,066
Held to Maturity Securities maturing within 1 Year -5 Years	20,164
Held to Maturity Securities maturing within 5 Years -10 Years	118,107
Held to Maturity Securities maturing within More than10 Years	78,502
Held to Maturity Securities maturing within amortized cost	218,839
Mortgage-backed [Member]
Debt and Equity Securities, FV-NI [Line Items]
Less than 1 Year	12,846
1 Year - 5 Years	79,329
5 Years - 10 Years	56,372
More than 10 Years	24,511
Fair value, available for sale	173,058	$ 188,501
Held to Maturity Securities maturing within Less than 1 Year	16,659
Held to Maturity Securities maturing within 1 Year -5 Years	29,543
Held to Maturity Securities maturing within 5 Years -10 Years	127,658
Held to Maturity Securities maturing within More than10 Years	0
Held to Maturity Securities maturing within amortized cost	$ 173,860

Securities - Unrealized Gains a

Securities - Unrealized Gains and Losses on Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Debt Securities, Trading, and Equity Securities, FV-NI, Cost [Abstract]
Net gains and (losses) recognized during the period	$ (71)	$ (385)	$ (36)	$ (322)
Less: Net gains and (losses) recognized during the period on securities sold	0	0	0	0
Unrealized gains and (losses) recognized during the reporting period on securities still held at the reporting date	$ (71)	$ (385)	$ (36)	$ (322)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Receivables [Abstract]
Provision for (reversal of) credit losses on loans	$ 272	$ (415)	$ 675	$ (106)

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Loans by Type as Percentage of Portfolio (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 1,437,527	$ 1,410,653
Allowance for loan losses (Note 3)	$ 16,152	$ 15,685	$ 16,037	$ 14,582	$ 15,065	$ 7,619
Percentage of allowance for credit losses	1.12%	1.11%
Loans, net	$ 1,421,375	$ 1,394,968
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 45,274	$ 49,210
Percentage of loans	3.20%	3.50%
Percentage of increase decrease of loans	(8.00%)
Allowance for loan losses (Note 3)	$ 112	$ 94	97	78	136	144
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 224,031	$ 229,915
Percentage of loans	15.60%	16.30%
Percentage of increase decrease of loans	(2.60%)
Allowance for loan losses (Note 3)	$ 2,161	$ 2,216	2,243	2,896	3,020	1,361
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 804,213	$ 786,921
Percentage of loans	55.90%	55.80%
Percentage of increase decrease of loans	2.20%
Allowance for loan losses (Note 3)	$ 9,361	$ 8,820	9,167	7,237	7,837	4,822
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 32,811	$ 36,541
Percentage of loans	2.30%	2.60%
Percentage of increase decrease of loans	(10.20%)
Allowance for loan losses (Note 3)	$ 795	$ 823	918	885	913	310
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 18,751	$ 20,936
Percentage of loans	1.30%	1.50%
Percentage of increase decrease of loans	(10.40%)
Allowance for loan losses (Note 3)	$ 49	$ 58	49	70	72	63
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 275,878	$ 267,730
Percentage of loans	19.20%	19%
Percentage of increase decrease of loans	3%
Allowance for loan losses (Note 3)	$ 3,624	$ 3,644	3,513	3,376	3,087	906
Loans To Other Financial Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans (Note 3)	$ 36,569	$ 19,400
Percentage of loans	2.50%	1.40%
Percentage of increase decrease of loans	88.50%
Allowance for loan losses (Note 3)	$ 50	$ 30	$ 50	$ 40	$ 0	$ 0

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Allowance for Credit Losses and Balances in Loan Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	$ 16,037	$ 15,065	$ 7,619	$ 15,685	$ 7,619
Charge-offs	(328)		(131)	(452)	(271)
Recoveries	171		63	244	176
Provision	272	(415)		675	(106)
Ending balance	16,152	14,582	15,065	16,152	14,582
Individually evaluated for impairment		72			72	$ 60
Collectively evaluated for impairment		14,510			14,510	15,625
Individually evaluated for credit loss	87			87
Collectively evaluated for credit loss	16,065			16,065		1,410,653
Individually evaluated for impairment						2,079
Collectively evaluated for impairment						1,408,574
Individually evaluated for credit loss	2,492			2,492
Collectively evaluated for credit loss	1,435,035			1,435,035
Acquired with deteriorated credit quality						0
Loans	1,437,527			1,437,527		1,410,653
Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			7,165		7,165
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	97	136	144	94	144
Charge-offs	0		0	0	0
Recoveries	0		0	0	0
Provision	15	(58)		18	(80)
Ending balance	112	78	136	112	78
Individually evaluated for impairment		1			1	2
Collectively evaluated for impairment		77			77	92
Individually evaluated for credit loss	1			1
Collectively evaluated for credit loss	111			111		49,210
Individually evaluated for impairment						54
Collectively evaluated for impairment						49,156
Individually evaluated for credit loss	27			27
Collectively evaluated for credit loss	45,247			45,247
Acquired with deteriorated credit quality						0
Loans	45,274			45,274		49,210
Agricultural [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			14		14
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	2,243	3,020	1,361	2,216	1,361
Charge-offs	0		0	(1)	0
Recoveries	2		2	11	29
Provision	(84)	(126)		(65)	(81)
Ending balance	2,161	2,896	3,020	2,161	2,896
Individually evaluated for impairment		34			34	6
Collectively evaluated for impairment		2,862			2,862	2,210
Individually evaluated for credit loss	7			7
Collectively evaluated for credit loss	2,154			2,154		229,915
Individually evaluated for impairment						136
Collectively evaluated for impairment						229,779
Individually evaluated for credit loss	151			151
Collectively evaluated for credit loss	223,880			223,880
Acquired with deteriorated credit quality						0
Loans	224,031			224,031		229,915
Commercial and Industrial [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			1,587		1,587
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	918	913	310	823	310
Charge-offs	(328)		(131)	(451)	(271)
Recoveries	166		59	226	129
Provision	39	44		197	176
Ending balance	795	885	913	795	885
Individually evaluated for impairment		0			0	0
Collectively evaluated for impairment		885			885	823
Individually evaluated for credit loss	0			0
Collectively evaluated for credit loss	795			795		36,541
Individually evaluated for impairment						2
Collectively evaluated for impairment						36,539
Individually evaluated for credit loss	4			4
Collectively evaluated for credit loss	32,807			32,807
Acquired with deteriorated credit quality						0
Loans	32,811			32,811		36,541
Consumer Portfolio Segment [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			541		541
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	9,167	7,837	4,822	8,820	4,822
Charge-offs	0		0	0	0
Recoveries	0		0	0	13
Provision	194	(600)		541	(604)
Ending balance	9,361	7,237	7,837	9,361	7,237
Individually evaluated for impairment		1			1	1
Collectively evaluated for impairment		7,236			7,236	8,819
Individually evaluated for credit loss	1			1
Collectively evaluated for credit loss	9,360			9,360		786,921
Individually evaluated for impairment						29
Collectively evaluated for impairment						786,892
Individually evaluated for credit loss	383			383
Collectively evaluated for credit loss	803,830			803,830
Acquired with deteriorated credit quality						0
Loans	804,213			804,213		786,921
Commercial Real Estate Portfolio Segment [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			3,006		3,006
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	49	72	63	58	63
Charge-offs	0		0	0	0
Recoveries	0		0	0	0
Provision	0	(2)		(9)	(13)
Ending balance	49	70	72	49	70
Individually evaluated for impairment		0			0	0
Collectively evaluated for impairment		70			70	58
Individually evaluated for credit loss	0			0
Collectively evaluated for credit loss	49			49		20,936
Individually evaluated for impairment						0
Collectively evaluated for impairment						20,936
Individually evaluated for credit loss	0			0
Collectively evaluated for credit loss	18,751			18,751
Acquired with deteriorated credit quality						0
Loans	18,751			18,751		20,936
Construction Real Estate [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			20		20
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	3,513	3,087	906	3,644	906
Charge-offs	0		0	0	0
Recoveries	3		2	7	5
Provision	108	287		(27)	455
Ending balance	3,624	3,376	3,087	3,624	3,376
Individually evaluated for impairment		36			36	51
Collectively evaluated for impairment		3,340			3,340	3,593
Individually evaluated for credit loss	78			78
Collectively evaluated for credit loss	3,546			3,546		267,730
Individually evaluated for impairment						1,858
Collectively evaluated for impairment						265,872
Individually evaluated for credit loss	1,927			1,927
Collectively evaluated for credit loss	273,951			273,951
Acquired with deteriorated credit quality						0
Loans	275,878			275,878		267,730
Residential Portfolio Segment [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			2,010		2,010
Loans To Other Financial Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	50	0	0	30	0
Charge-offs	0		0	0	0
Recoveries	0		0	0	0
Provision	0	40		20	40
Ending balance	50	40	0	50	40
Individually evaluated for impairment		0			0	0
Collectively evaluated for impairment		40			40	30
Individually evaluated for credit loss	0			0
Collectively evaluated for credit loss	50			50		19,400
Individually evaluated for impairment						0
Collectively evaluated for impairment						19,400
Individually evaluated for credit loss	0			0
Collectively evaluated for credit loss	36,569			36,569
Loans	$ 36,569			$ 36,569		$ 19,400
Loans To Other Financial Institutions [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			0		0
Unallocated Financing Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance		0	13		13
Charge-offs			0		0
Recoveries			0		0
Provision		0			0
Ending balance		0	0		0
Individually evaluated for impairment		0			0
Collectively evaluated for impairment		$ 0			0
Unallocated Financing Receivables [Member] \| Cumulative Effect of Change in Accounting Principle [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance			$ (13)		$ (13)

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Schedule of Information Regarding Credit Exposure (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024		Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	$ 169		$ 189
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	4,093		5,015
Financing Receivable, Prior year	2,064		4,088
Financing Receivable, Two year prior	3,391		3,078
Financing Receivable, Three year prior	2,998		1,788
Financing Receivable, Four year prior	1,588		7,204
Prior	20,253		18,530
Term Loans Total	34,387		39,703
Revolving Loans	10,887		9,507
Grand Total	45,274		49,210
Current year-to-date gross write-offs, Current year	0	[1]	0
Current year-to-date gross write-offs, Prior year	0	[1]	0
Current year-to-date gross write-offs, Two year prior	0	[1]	0
Current year-to-date gross write-offs, Three year prior	0	[1]	0
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	0	[1]	0
Current year-to-date gross write-offs, Term Loans Total	0	[1]	0
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	0	[1]	0
Agricultural [Member] \| Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	4,093		5,015
Financing Receivable, Prior year	2,064		4,088
Financing Receivable, Two year prior	3,391		3,078
Financing Receivable, Three year prior	2,998		1,788
Financing Receivable, Four year prior	1,588		7,028
Prior	20,055		18,476
Term Loans Total	34,189		39,473
Revolving Loans	10,887		9,507
Grand Total	45,076		48,980
Agricultural [Member] \| Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		176
Prior	198		54
Term Loans Total	198		230
Revolving Loans	0		0
Grand Total	198		230
Agricultural [Member] \| Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Agricultural [Member] \| Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Agricultural [Member] \| Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	12,034		23,600
Financing Receivable, Prior year	22,713		45,489
Financing Receivable, Two year prior	35,577		23,490
Financing Receivable, Three year prior	18,557		10,537
Financing Receivable, Four year prior	8,767		9,287
Prior	15,587		11,950
Term Loans Total	113,235		124,353
Revolving Loans	110,796		105,562
Grand Total	224,031		229,915
Current year-to-date gross write-offs, Current year	0	[1]	0
Current year-to-date gross write-offs, Prior year	0	[1]	55
Current year-to-date gross write-offs, Two year prior	0	[1]	30
Current year-to-date gross write-offs, Three year prior	0	[1]	71
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	1	[1]	2
Current year-to-date gross write-offs, Term Loans Total	1	[1]	158
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	1	[1]	158
Commercial and Industrial [Member] \| Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	12,034		23,600
Financing Receivable, Prior year	22,713		45,489
Financing Receivable, Two year prior	35,475		23,462
Financing Receivable, Three year prior	18,536		10,502
Financing Receivable, Four year prior	8,736		9,214
Prior	15,342		11,882
Term Loans Total	112,836		124,149
Revolving Loans	110,682		105,559
Grand Total	223,518		229,708
Commercial and Industrial [Member] \| Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	102		28
Financing Receivable, Three year prior	21		35
Financing Receivable, Four year prior	31		73
Prior	245		64
Term Loans Total	399		200
Revolving Loans	112		3
Grand Total	511		203
Commercial and Industrial [Member] \| Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		4
Term Loans Total	0		4
Revolving Loans	2		0
Grand Total	2		4
Commercial and Industrial [Member] \| Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Commercial and Industrial [Member] \| Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	1,105		2,507
Financing Receivable, Prior year	2,209		2,719
Financing Receivable, Two year prior	0		552
Financing Receivable, Three year prior	538		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	3,852		5,778
Revolving Loans	14,899		15,158
Grand Total	18,751		20,936
Current year-to-date gross write-offs, Current year	0	[1]	0
Current year-to-date gross write-offs, Prior year	0	[1]	0
Current year-to-date gross write-offs, Two year prior	0	[1]	0
Current year-to-date gross write-offs, Three year prior	0	[1]	0
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	0	[1]	0
Current year-to-date gross write-offs, Term Loans Total	0	[1]	0
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	0	[1]	0
Construction Real Estate [Member] \| Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	1,105		2,507
Financing Receivable, Prior year	2,209		2,719
Financing Receivable, Two year prior	0		552
Financing Receivable, Three year prior	538		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	3,852		5,778
Revolving Loans	14,899		15,158
Grand Total	18,751		20,936
Construction Real Estate [Member] \| Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Construction Real Estate [Member] \| Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	4,325		9,775
Financing Receivable, Prior year	7,989		13,876
Financing Receivable, Two year prior	10,013		6,771
Financing Receivable, Three year prior	5,587		2,849
Financing Receivable, Four year prior	2,136		1,260
Prior	1,710		1,202
Term Loans Total	31,760		35,733
Revolving Loans	1,051		808
Grand Total	32,811		36,541
Current year-to-date gross write-offs, Current year	0	[1]	8
Current year-to-date gross write-offs, Prior year	34	[1]	24
Current year-to-date gross write-offs, Two year prior	103	[1]	11
Current year-to-date gross write-offs, Three year prior	1	[1]	28
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	2	[1]	1
Current year-to-date gross write-offs, Term Loans Total	140	[1]	72
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	140	[1]	72
Consumer Portfolio Segment [Member] \| Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	4,325		9,775
Financing Receivable, Prior year	7,989		13,876
Financing Receivable, Two year prior	10,010		6,771
Financing Receivable, Three year prior	5,586		2,849
Financing Receivable, Four year prior	2,136		1,260
Prior	1,710		1,202
Term Loans Total	31,756		35,733
Revolving Loans	1,051		808
Grand Total	32,807		36,541
Consumer Portfolio Segment [Member] \| Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Consumer Portfolio Segment [Member] \| Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	3		0
Financing Receivable, Three year prior	1		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	4		0
Revolving Loans	0		0
Grand Total	4		0
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	28,961		149,181
Financing Receivable, Prior year	152,813		134,289
Financing Receivable, Two year prior	121,618		107,033
Financing Receivable, Three year prior	102,700		71,754
Financing Receivable, Four year prior	69,234		43,846
Prior	169,033		137,698
Term Loans Total	644,359		643,801
Revolving Loans	159,854		143,120
Grand Total	804,213		786,921
Current year-to-date gross write-offs, Current year	0	[1]	0
Current year-to-date gross write-offs, Prior year	0	[1]	0
Current year-to-date gross write-offs, Two year prior	0	[1]	0
Current year-to-date gross write-offs, Three year prior	0	[1]	0
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	0	[1]	0
Current year-to-date gross write-offs, Term Loans Total	0	[1]	0
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	0	[1]	0
Commercial Real Estate Portfolio Segment [Member] \| Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	28,961		149,181
Financing Receivable, Prior year	152,813		134,289
Financing Receivable, Two year prior	121,262		107,033
Financing Receivable, Three year prior	102,700		71,754
Financing Receivable, Four year prior	69,234		43,846
Prior	168,671		136,361
Term Loans Total	643,641		642,464
Revolving Loans	159,854		143,120
Grand Total	803,495		785,584
Commercial Real Estate Portfolio Segment [Member] \| Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	362		1,337
Term Loans Total	362		1,337
Revolving Loans	0		0
Grand Total	362		1,337
Commercial Real Estate Portfolio Segment [Member] \| Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	356		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	356		0
Revolving Loans	0		0
Grand Total	356		0
Commercial Real Estate Portfolio Segment [Member] \| Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Commercial Real Estate Portfolio Segment [Member] \| Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	19,368		54,231
Financing Receivable, Prior year	49,035		65,148
Financing Receivable, Two year prior	60,258		29,127
Financing Receivable, Three year prior	27,585		16,391
Financing Receivable, Four year prior	15,053		12,556
Prior	48,982		40,756
Term Loans Total	220,281		218,209
Revolving Loans	55,597		49,521
Grand Total	275,878		267,730
Current year-to-date gross write-offs, Current year	0	[1]	0
Current year-to-date gross write-offs, Prior year	0	[1]	26
Current year-to-date gross write-offs, Two year prior	0	[1]	0
Current year-to-date gross write-offs, Three year prior	0	[1]	0
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	0	[1]	1
Current year-to-date gross write-offs, Term Loans Total	0	[1]	27
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	0	[1]	27
Residential Portfolio Segment [Member] \| Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	19,368		54,231
Financing Receivable, Prior year	48,776		64,768
Financing Receivable, Two year prior	59,768		28,301
Financing Receivable, Three year prior	26,752		16,391
Financing Receivable, Four year prior	15,053		12,556
Prior	48,874		40,270
Term Loans Total	218,591		216,517
Revolving Loans	55,561		49,491
Grand Total	274,152		266,008
Residential Portfolio Segment [Member] \| Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Residential Portfolio Segment [Member] \| Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	259		380
Financing Receivable, Two year prior	490		826
Financing Receivable, Three year prior	833		0
Financing Receivable, Four year prior	0		0
Prior	108		486
Term Loans Total	1,690		1,692
Revolving Loans	36		30
Grand Total	1,726		1,722
Loans to other financial institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	36,569		19,400
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	36,569		19,400
Revolving Loans	0		0
Grand Total	36,569		19,400
Current year-to-date gross write-offs, Current year	0	[1]	0
Current year-to-date gross write-offs, Prior year	0	[1]	0
Current year-to-date gross write-offs, Two year prior	0	[1]	0
Current year-to-date gross write-offs, Three year prior	0	[1]	0
Current year-to-date gross write-offs, Four year prior	0	[1]	0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total	0	[1]	0
Current year-to-date gross write-offs, Term Loans Total	0	[1]	0
Current year-to-date gross write-offs, Revolving Loans	0	[1]	0
Current year-to-date gross write-offs, Grand Total	0	[1]	0
Loans to other financial institutions [Member] \| Performing Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	36,569		19,400
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	36,569		19,400
Revolving Loans	0		0
Grand Total	36,569		19,400
Loans to other financial institutions [Member] \| Nonperforming Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Loans to other financial institutions [Member] \| Nonaccrual Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	0		0
Financing Receivable, Prior year	0		0
Financing Receivable, Two year prior	0		0
Financing Receivable, Three year prior	0		0
Financing Receivable, Four year prior	0		0
Prior	0		0
Term Loans Total	0		0
Revolving Loans	0		0
Grand Total	0		0
Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	45,088		177,796
Financing Receivable, Prior year	177,590		183,866
Financing Receivable, Two year prior	160,586		133,601
Financing Receivable, Three year prior	124,255		84,079
Financing Receivable, Four year prior	79,589		60,337
Prior	204,873		168,178
Term Loans Total	791,981		807,857
Revolving Loans	281,537		258,189
Grand Total	1,073,518		1,066,046
Retail Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Current year	61,367		85,913
Financing Receivable, Prior year	59,233		81,743
Financing Receivable, Two year prior	70,271		36,450
Financing Receivable, Three year prior	33,710		19,240
Financing Receivable, Four year prior	17,189		13,816
Prior	50,692		41,958
Term Loans Total	292,462		279,120
Revolving Loans	71,547		65,487
Grand Total	$ 364,009		$ 344,607

[1]It is noted that write-offs in the tables above do not include checking account write offs. Checking account write-offs during the first six months of 2024 were $311,000 or an annualized $628,000 compared to $480,000 during the full year 2023 and $221,000 or an annualized $442,000 during the first six months of 2023.

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Schedule of Information Regarding Credit Exposure (Parenthetical) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Receivables [Abstract]
Financing receivable originated checking accounts writeoffs	$ 311	$ 221	$ 480
Financing receivable originated checking accounts writeoffs annualized	$ 628	$ 442

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Summary of Amortized Cost Basis Loans Modified To Borrowers Experiencing On Financing Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 123	$ 189
Term Extension	169	189
Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	46	60
30-89 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0	0
Greater than 90 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	123	129
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis		$ 60
% of Total Class of Financing Receivable		0%
Term Extension	46	$ 60
Commercial and Industrial [Member] \| Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0	60
Commercial and Industrial [Member] \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	46	60
Commercial and Industrial [Member] \| 30-89 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0	0
Commercial and Industrial [Member] \| Greater than 90 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0	0
Residential Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 123	$ 129
% of Total Class of Financing Receivable	0%	0%
Term Extension	$ 123	$ 129
Residential Real Estate [Member] \| Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	123	129
Residential Real Estate [Member] \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0	0
Residential Real Estate [Member] \| 30-89 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	0	0
Residential Real Estate [Member] \| Greater than 90 days [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	123	129
Commercial And Industrial And Residential Real Estate Portfolio Segment [Member] \| Troubled Loan Modification [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Term Extension	$ 123	$ 189

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Nonaccrual Loans by Loan Category (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL	$ 618	$ 676	$ 707
Total nonaccrual loans	2,086	1,581	1,723
Interest income recognized year to date on nonaccrual loans	11	0	16
Commercial and Industrial [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL			0
Total nonaccrual loans			1
Interest income recognized year to date on nonaccrual loans			0
Consumer Portfolio Segment [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL	0
Total nonaccrual loans	4
Interest income recognized year to date on nonaccrual loans	0
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL	356
Total nonaccrual loans	356
Interest income recognized year to date on nonaccrual loans	9
Residential Portfolio Segment [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with no ACL	262	676	707
Total nonaccrual loans	1,726	1,581	1,722
Interest income recognized year to date on nonaccrual loans	$ 2	$ 0	$ 16

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Aging Analysis of Loans by Loan Category (Details) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans		$ 1,437,527	$ 1,410,653
Loans, 90 Days Past Due and Accruing		0	0
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans		45,274	49,210
Loans, 90 Days Past Due and Accruing		0	0
Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans		224,031	229,915
Loans, 90 Days Past Due and Accruing		0	0
Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		32,811	36,541
Loans, 90 Days Past Due and Accruing		0	0
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		804,213	786,921
Loans, 90 Days Past Due and Accruing		0	0
Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans		18,751	20,936
Loans, 90 Days Past Due and Accruing		0	0
Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		275,878	267,730
Loans, 90 Days Past Due and Accruing			0
Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans		36,569	19,400
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	1,762	959
Financial Asset, 30 to 59 Days Past Due [Member] \| Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 30 to 59 Days Past Due [Member] \| Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	61	0
Financial Asset, 30 to 59 Days Past Due [Member] \| Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	46	31
Financial Asset, 30 to 59 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	148	173
Financial Asset, 30 to 59 Days Past Due [Member] \| Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 30 to 59 Days Past Due [Member] \| Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	1,507	755
Financial Asset, 30 to 59 Days Past Due [Member] \| Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	361	551
Financial Asset, 60 to 89 Days Past Due [Member] \| Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 60 to 89 Days Past Due [Member] \| Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 60 to 89 Days Past Due [Member] \| Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	2
Financial Asset, 60 to 89 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 60 to 89 Days Past Due [Member] \| Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, 60 to 89 Days Past Due [Member] \| Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	361	549
Financial Asset, 60 to 89 Days Past Due [Member] \| Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	858	871
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	1
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	3	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	356	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	499	870
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	2,981	2,381
Financial Asset, Past Due [Member] \| Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Past Due [Member] \| Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	61	1
Financial Asset, Past Due [Member] \| Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	49	33
Financial Asset, Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	504	173
Financial Asset, Past Due [Member] \| Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Past Due [Member] \| Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	2,367	2,174
Financial Asset, Past Due [Member] \| Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans	[1]	0	0
Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans		1,434,546	1,408,272
Financial Asset, Not Past Due [Member] \| Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans		45,274	49,210
Financial Asset, Not Past Due [Member] \| Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans		223,970	229,914
Financial Asset, Not Past Due [Member] \| Consumer Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		32,762	36,508
Financial Asset, Not Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		803,709	786,748
Financial Asset, Not Past Due [Member] \| Construction Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Loans		18,751	20,936
Financial Asset, Not Past Due [Member] \| Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Loans		273,511	265,556
Financial Asset, Not Past Due [Member] \| Loans To Other Financial Institutions [Member]
Financing Receivable, Past Due [Line Items]
Loans		$ 36,569	$ 19,400

[1]Includes nonaccrual loans.

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	6,000	15,000	4,500	15,000
Performance Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		5,125

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic Earnings Per Share and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net income	$ 6,586	$ 5,213	$ 12,220	$ 10,846
Weighted average common shares outstanding (in shares)	7,569,241	7,529,177	7,560,960	7,524,257
Basic earnings per common shares (in dollars per share)	$ 0.87	$ 0.69	$ 1.62	$ 1.44
Net income	$ 6,586	$ 5,213	$ 12,220	$ 10,846
Plus dilutive stock options and restricted stock units (in shares)	35,722	22,720	37,255	28,335
Weighted average common shares outstanding and potentially dilutive shares (in shares)	7,604,963	7,551,897	7,598,215	7,552,592
Diluted earnings per common share (in dollars per share)	$ 0.87	$ 0.69	$ 1.61	$ 1.44

Financial Instruments - Summary

Financial Instruments - Summary of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity securities at fair value	$ 7,502	$ 7,505
Securities available for sale, at fair value (Note 2)	491,670	514,598
Noninterest-bearing deposits	517,137	547,625
Interest-bearing deposits	1,582,365	1,550,985
Interest Rate Derivative Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	101,002	55,433
Equity securities at fair value	7,502	7,505
Securities available for sale, at fair value (Note 2)	491,670	514,598
Securities held to maturity	392,699	407,959
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	9,515	9,514
Loans held for sale	5,946	4,710
Loans, net	1,421,375	1,394,968
Accrued interest receivable	10,441	10,066
Interest rate lock commitments	23	64
Noninterest-bearing deposits	517,137	547,625
Interest-bearing deposits	1,582,365	1,550,985
Brokered deposits	27,177	23,445
Borrowings	210,000	200,000
Subordinated debentures	35,630	35,507
Accrued interest payable	5,120	6,223
Reported Value Measurement [Member] \| Interest Rate Derivative Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	101,002	55,433
Equity securities at fair value	7,502	7,505
Securities available for sale, at fair value (Note 2)	491,670	514,598
Securities held to maturity	332,583	348,791
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	9,515	9,514
Loans held for sale	6,124	4,851
Loans, net	1,379,874	1,362,920
Accrued interest receivable	10,441	10,066
Interest rate lock commitments	23	64
Noninterest-bearing deposits	517,137	547,625
Interest-bearing deposits	1,580,436	1,549,386
Brokered deposits	27,126	23,435
Borrowings	209,286	199,743
Subordinated debentures	31,942	31,748
Accrued interest payable	5,120	6,223
Estimate of Fair Value Measurement [Member] \| Interest Rate Derivative Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	101,002	55,433
Equity securities at fair value	4,661	4,749
Securities available for sale, at fair value (Note 2)	79,311	80,194
Securities held to maturity	0	0
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	0	0
Loans held for sale	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Interest rate lock commitments	0	0
Noninterest-bearing deposits	517,137	547,625
Interest-bearing deposits	0	0
Brokered deposits	0	0
Borrowings	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member] \| Interest Rate Derivative Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate contracts	0	0
Derivative instruments liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Equity securities at fair value	0	0
Securities available for sale, at fair value (Note 2)	412,359	434,404
Securities held to maturity	319,702	335,493
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	9,515	9,514
Loans held for sale	6,124	4,851
Loans, net	0	0
Accrued interest receivable	10,441	10,066
Interest rate lock commitments	23	64
Noninterest-bearing deposits	0	0
Interest-bearing deposits	1,580,436	1,549,386
Brokered deposits	27,126	23,435
Borrowings	209,286	199,743
Subordinated debentures	31,942	31,748
Accrued interest payable	5,120	6,223
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member] \| Interest Rate Derivative Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Equity securities at fair value	2,841	2,756
Securities available for sale, at fair value (Note 2)	0	0
Securities held to maturity	12,881	13,298
Federal Home Loan Bank Stock and Federal Reserve Bank Stock	0	0
Loans held for sale	0	0
Loans, net	1,379,874	1,362,920
Accrued interest receivable	0	0
Interest rate lock commitments	0	0
Noninterest-bearing deposits	0	0
Interest-bearing deposits	0	0
Brokered deposits	0	0
Borrowings	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member] \| Interest Rate Derivative Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate contracts	0	0
Derivative instruments liabilities	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities at fair value	$ 7,502	$ 7,505
Securities available for sale	491,670	514,598
Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	79,311	80,194
US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	229,255	234,682
Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	173,058	188,501
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	205	204
Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	9,841	11,017
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	491,670	514,598
Fair Value, Recurring [Member] \| Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities at fair value	7,502	7,505
Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	79,311	80,194
Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	229,255	234,682
Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	173,058	188,501
Fair Value, Recurring [Member] \| Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	205	204
Fair Value, Recurring [Member] \| Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	9,841	11,017
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	79,311	80,194
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	0	0
Derivative instruments liabilities	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities at fair value	4,661	4,749
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	79,311	80,194
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	412,359	434,404
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	23,629	8,880
Derivative instruments liabilities	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities at fair value	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	229,255	234,682
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	173,058	188,501
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	205	204
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	9,841	11,017
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate contracts	0	0
Derivative instruments liabilities	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities at fair value	2,841	2,756
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Asset-Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 0	$ 0

Fair Value Measurements - Chang

Fair Value Measurements - Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis (Details) - Equity Securities [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance	$ 2,756	$ 2,542
Total realized and unrealized gains included in noninterest income	52	60
Net purchases, sales, calls, and maturities	33	98
Net transfers into Level 3	0	0
Balance	2,841	2,700
Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses)relating to assets and liabilities still held at June 30,	$ 12	$ 0

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities purchased	$ 33,000	$ 98,000
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Net unrealized gain	$ 265,000	$ 202,000

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	$ 923	$ 387
Other Real Estate	272	122
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	0	0
Other Real Estate	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	0	0
Other Real Estate	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral Dependent Loans	923	387
Other Real Estate	$ 272	$ 122

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Schedule of Noninterest Income Separated by Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Noninterest income from contracts with customers within the scope of ASC 606	$ 3,171	$ 2,794	$ 6,135	$ 5,578
Noninterest income within the scope of other GAAP topics	912	691	1,999	1,578
Total noninterest income	4,083	3,485	8,134	7,156
Service Charges and Fees on Deposit Accounts [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,134	1,105	2,252	2,132
Interchange Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,528	1,166	2,815	2,406
Investment Commission Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	190	172	388	368
Trust Fee Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	220	196	433	380
Other Charges and Fees for Customer Services [Member]
Noninterest income from contracts with customers within the scope of ASC 606	$ 99	$ 155	$ 247	$ 292

Derivative and Hedging Activi_3

Derivative and Hedging Activities - Additional Information (Details) - Designated as Hedging Instrument [Member] $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($) Interest	Jun. 30, 2022 USD ($) Interest	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($) Interest	Mar. 31, 2023 USD ($)
Pay Floating Swap Agreement [Member] \| Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, number of instruments held \| Interest				2
Derivative, notional amount				$ 200,000
Derivative, Fixed Coupon Rate				2.41%
Derivative instrument cash payment								$ 4,200
Pay Fixed Swap Agreement [Member] \| Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, number of instruments held \| Interest				1
Derivative, notional amount			$ 49,100	$ 200,000			$ 49,100
Derivative, Fixed Coupon Rate				2.75%
Derivative, Term of Contract (Year)				8 years			9 years
Pay Fixed Swap Agreement [Member] \| Cash Flow Hedging [Member] \| Interest Expense [Member]
Derivative [Line Items]
Derivative Instruments, Net settlements received	$ 974,000				$ 974,000
Pay Fixed Swap Agreement [Member] \| Cash Flow Hedging [Member] \| Interest Income [Member]
Derivative [Line Items]
Derivative Instruments, Net settlements received	$ 989,000	$ 798,000			$ 2,000	$ 1,400
Pay Fixed Swap Agreement [Member] \| Cash Flow Hedging [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative [Line Items]
Derivative, Basis Spread on Variable Rate			3.403%				3.403%
Pay Fixed Swap Agreement [Member] \| Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, number of instruments held \| Interest			4				4
Derivative, notional amount			$ 201,000				$ 201,000
Pay Fixed Swap Agreements Expiring in 2032 [Member] \| Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, notional amount			$ 101,900				$ 101,900
Derivative, Term of Contract (Year)			10 years
Pay Fixed Swap Agreements Expiring in 2032 [Member] \| Fair Value Hedging [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative [Line Items]
Derivative, Basis Spread on Variable Rate			3.39%				3.39%
The 3.4015 Percent Pay Fixed Swap Agreement [Member] \| Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, notional amount			$ 50,000				$ 50,000
Derivative, Term of Contract (Year)			9 years
The 3.4015 Percent Pay Fixed Swap Agreement [Member] \| Fair Value Hedging [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative [Line Items]
Derivative, Basis Spread on Variable Rate			3.4015%				3.4015%

Derivative and Hedging Activi_4

Derivative and Hedging Activities - Schedule of Derivatives Instruments in Balance Sheet Location (Details) - Interest Rate Contract [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Interest rate contracts	$ 23,629	$ 8,880
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Interest rate contracts	$ 0	$ 0
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities

Derivative and Hedging Activi_5

Derivative and Hedging Activities - Location and Amount of Gain (Loss) in Income on Fair Value and Cash Flow Hedging Relationships (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded	$ 800	$ (137)	$ 858	$ (504)
Interest Income [Member] \| Interest Rate Contract, Hedged Items [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	(1,664)	(6,753)	(6,986)	(731)
Interest Income [Member] \| Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	1,680	6,705	6,945	745
Interest Income [Member] \| Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member] \| Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	0	0	0
Interest Income [Member] \| Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	(205)	(887)	(1,092)	(1,043)
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	0	0	0
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded	974	0	974	0
Interest Expense [Member] \| Interest Rate Contract, Hedged Items [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	0	0	0	0
Interest Expense [Member] \| Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
The effects of fair value and cash flow hedging:	0	0	0	0
Interest Expense [Member] \| Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member] \| Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0	0	0	0
Interest Expense [Member] \| Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	0	0	0	0
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	$ 0	$ 0	$ 0	$ 0

Derivatives and Hedging Activit

Derivatives and Hedging Activities - Schedule of Cumulative Basis Adjustments on Hedged Items Designated as Fair Value Hedges and Related Amortized Cost (Details) - Designated as Hedging Instrument [Member] $ in Thousands	Jun. 30, 2024 USD ($)
Interest rate contracts	$ 221,452
Cumulative amount of discontinued cash flow hedge	$ (7,383)
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Securities available for sale

Borrowings - Schedule of Federa

Borrowings - Schedule of Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Federal Home Loan Bank Advances Maturing July 2025 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Total advances outstanding at year-end	$ 20,000	$ 20,000
Federal Home Loan Bank Advances Maturing January 2026 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Total advances outstanding at year-end	10,000	0
Federal Home Loan Bank Advances Maturing December 2026 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Total advances outstanding at year-end	10,000	10,000
Federal Home Loan Bank Advances [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Total advances outstanding at year-end	$ 40,000	$ 30,000

Borrowings - Schedule of Fede_2

Borrowings - Schedule of Federal Home Loan Bank Advances (Parentheticals) (Details)	Jun. 30, 2024
Federal Home Loan Bank Advances Maturing July 2025 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Interest rate	4.88%
Federal Home Loan Bank Advances Maturing January 2026 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Interest rate	4.35%
Federal Home Loan Bank Advances Maturing December 2026 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Interest rate	4.20%

Borrowings - Schedule of Bank T

Borrowings - Schedule of Bank Term Funding Program Advances (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Bank Term Funding Program Maturity Of May 2024 [Member]
Debt Instrument [Line Items]
Total advances outstanding at year-end	$ 0	$ 160,000
Bank Term Funding Program Maturity Of December 2024 [Member]
Debt Instrument [Line Items]
Total advances outstanding at year-end	0	10,000
Bank Term Funding Program Maturity of January 2025 [Member]
Debt Instrument [Line Items]
Total advances outstanding at year-end	170,000	0
Bank Term Funding Program Advances [Member]
Debt Instrument [Line Items]
Total advances outstanding at year-end	$ 170,000	$ 170,000

Borrowings - Schedule of Bank_2

Borrowings - Schedule of Bank Term Funding Program Advances (Parenthetical) (Details)	Jun. 30, 2024
Bank Term Funding Program Maturity Of May 2024 [Member]
Debt Instrument [Line Items]
Interest rate	4.71%
Bank Term Funding Program Maturity Of December 2024 [Member]
Debt Instrument [Line Items]
Interest rate	4.83%
Bank Term Funding Program Maturity of January 2025 [Member]
Debt Instrument [Line Items]
Interest rate	4.76%

Borrowings - Additional Informa

Borrowings - Additional Information (Details) - USD ($) $ in Millions		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2024	Dec. 31, 2023
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds		$ 90.5
Federal reserve bank advances, eligible borrowing capacity		669
Securities [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal home loan bank, advances, general debt obligations, disclosures, collateral pledged			$ 278.5
Federal reserve bank , general debt obligations, disclosures, collateral pledged		510	526.4
Loans [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal reserve bank , general debt obligations, disclosures, collateral pledged		460.3	433.2
Line of Credit [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Line of credit facility, maximum borrowing capacity	$ 20
Long-term line of credit		$ 0
Line of Credit [Member] \| Prime Rate [Member] \| Minimum [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Debt instrument, basis spread on variable rate	3.25%	8.50%
Agricultural and Residential Real Estate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal home loan bank, advances, general debt obligations, disclosures, collateral pledged		$ 196	$ 191.1

Subsequent Events (Details)

Subsequent Events (Details) $ / shares in Units, $ in Thousands		6 Months Ended
	Jul. 26, 2024 USD ($) $ / shares shares	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jul. 25, 2024 USD ($) Office shares	Dec. 31, 2023 USD ($)
Subsequent Events [Abstract]
Gross proceeds from ssuance of common stock		$ 115	$ 116
Consolidated total assets		$ 2,623,067			$ 2,576,706
Plan [Member]
Subsequent Events [Abstract]
Consolidated total assets				$ 4,300,000
Number of offices after combination is completed \| Office				56
Subsequent Event [Member]
Subsequent Events [Abstract]
Shares issued (in shares) \| shares	1,380,000
Sales price per share (in dollars per share) \| $ / shares	$ 25
Gross proceeds from ssuance of common stock	$ 34,500
Number of shares each share of Fentura common stock outstanding will be converted into (in shares) \| shares				1.35
Subsequent Event [Member] \| Over-Allotment Option [Member]
Subsequent Events [Abstract]
Shares issued (in shares) \| shares	180,000