0000950170-24-122145 | 10-Q | XBRL Viewer | Farmers Merchants Bancorp INC

Servicing

9 Months Ended

Sep. 30, 2024

NOTE 5 SERVICING

Loans serviced for others are not included in the accompanying Company's consolidated balance sheets. The unpaid principal balances of 1-4 family real estate loans serviced for others were $366.0, $368.2 and $367.8 million at September 30, 2024 and 2023 and at December 31, 2023, respectively. Unpaid principal balances of agricultural real estate loans serviced for others were $140.3, $137.1 and $135.8 million at September 30, 2024 and 2023 and at December 31, 2023, respectively.

The balance of capitalized servicing rights included in assets at September 30, 2024 and December 31, 2023 for 1-4 family real estate loans, was $3.5 million for both periods. Agricultural real estate loan servicing rights, established in 2023, were $2.2 million and $2.2 million at September 30, 2024 and December 31, 2023, respectively. The capitalized addition of servicing rights is included in loan servicing income on the Company's consolidated statement of income.

The fair value of the capitalized servicing rights for 1-4 family real estate loans as of September 30, 2024 and 2023 was $5.2 million and $5.3 million, respectively, and at December 31, 2023 was $5.5 million. Capitalized servicing rights for agricultural real estate loans had a fair value of $2.7 million and $2.3 million as of September 30, 2024 and 2023, respectively, and was $2.2 million at December 31, 2023. The valuations were completed by stratifying the loans into like groups based on loan type and term. Impairment was measured by estimating the fair value of each stratum, taking into consideration an estimated level of prepayment based upon current market conditions. An average constant prepayment rate for 1-4 family real estate loans of 7.2% and 6.5% were utilized at September 30, 2024 and 2023, respectively, and 6.3% at December 31, 2023. Agricultural real estate loans utilize an average constant prepayment rate based on the Bank's last twelve months of data. The average constant prepayment rate was 0.156% and 1.209% for fixed rate agricultural real estate loans at September 30, 2024 and 2023, respectively, compared to 0.894% at December 31, 2023. At September 30, 2024, two 1-4 family real estate strata, which included 87 of the total 3,695 loans, were slightly below the carrying value using a discount yield of 5.27% which resulted in the need to establish a $2 thousand valuation allowance. At September 30, 2024, the carrying value of twelve agricultural real estate strata, which included 33 of the total 613 loans, using an approximate discount rate of 8.51% were lower than fair value requiring a $47 thousand valuation allowance to be established.


	(In Thousands)						(In Thousands)
	Three Months Ended						Nine Months Ended
	September 30, 2024			September 30, 2023			September 30, 2024			September 30, 2023
Beginning Balance	$	5,511		$	5,637		$	5,655		$	3,549
Capitalized Additions		359			158			570			2,567
Amortization		(177	)		(105	)		(532	)		(426	)
Ending Balance, September 30,		5,693			5,690			5,693			5,690
Valuation Allowance		(49	)		(3	)		(49	)		(3	)
Servicing Rights net, September 30,	$	5,644		$	5,687		$	5,644		$	5,687

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(11))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
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-URI https://asc.fasb.org/1943274/2147481420/860-30-50-1A

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Business Combination and Asset Purchase (Tables)

9 Months Ended

Sep. 30, 2024

Business Acquisition [Line Items]

Schedule of Annual Amortization of Core Deposit Intangible Assets

Annual amortization of core deposit intangible assets is as follows:


	(In Thousands)
	Geneva		Ossian		Perpetual		Peoples		Total
2024	$	560	$	140	$	95	$	861	$	1,656
2025		560		140		95		861		1,656
2026		-		140		95		861		1,096
2027		-		140		95		861		1,096
2028		-		47		73		861		981
Thereafter		-		-		-		646		646
	$	1,120	$	607	$	453	$	4,951		7,131

Customer Lists [Member]

Business Acquisition [Line Items]

Schedule of Annual Amortization of Core Deposit Intangible Assets

Annual amortization expense of customer list intangible is as follows:


	(In Thousands)
	Adams County Financial Resources
2024	$	123
2025		123
2026		123
2027		48
2028		-
Thereafter		-
	$	417

Peoples Federal Savings and Loan [Member]

Business Acquisition [Line Items]

Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed Recognized

The following table summarizes the consideration paid for Peoples Federal Savings and Loan Association and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date.


Fair Value of Consideration Transferred
	(In Thousands)
Cash	$	9,806
Common Shares		13,446
Treasury stock repurchased (125 shares)		(3	)
Total	$	23,249

Recognized amounts of identifiable assets acquired and liabilities assumed

Assets
Cash and cash equivalents	$	18,881
Other securities, at cost		1,271
Loans, net		101,755
Premises and equipment		1,906
Goodwill		5,924
Other assets		12,081
Total Assets Purchased	$	141,818

Liabilities
Deposits
Noninterest bearing	$	7,139
Interest bearing		104,719
Total deposits		111,858
Federal Home Loan Bank (FHLB) advances		896
Accrued expenses and other liabilities		5,815
Total Liabilities Assumed	$	118,569

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	450		$	680		$	566		$	798
Additions		-			2			-			6
Accretion		(58	)		(58	)		(174	)		(174	)
Reclassification from nonaccretable difference		-			-			-			-
Disposals		-			-			-			(6	)
Ending Balance	$	392		$	624		$	392		$	624

Perpetual Federal Savings Bank [Member]

Business Acquisition [Line Items]

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	2,124		$	3,572		$	2,795		$	4,236
Additions		-			14			-			39
Accretion		(335	)		(456	)		(1,006	)		(1,145	)
Reclassification from nonaccretable difference		-			-			-			-
Disposals		-			-			-			-
Ending Balance	$	1,789		$	3,130		$	1,789		$	3,130

Ossian Financial Services, Inc. [Member]

Business Acquisition [Line Items]

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	206		$	382		$	294		$	470
Additions		-			-			-			-
Accretion		(44	)		(44	)		(132	)		(132	)
Reclassification from nonaccretable difference		-			-			-			-
Disposals		-			-			-			-
Ending Balance	$	162		$	338		$	162		$	338

Limberlost Bancshares Inc [Member]

Business Acquisition [Line Items]

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	146		$	575		$	363		$	785
Additions		-			6			-			11
Accretion		(109	)		(109	)		(327	)		(324	)
Reclassification from nonaccretable difference		-			-			1			-
Disposals		-			-			-			-
Ending Balance	$	37		$	472		$	37		$	472

Loans - Analysis of Allowance for Credit Losses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
ALLOWANCE FOR CREDIT LOSSES:
Provision for credit losses-off balance sheet credit exposures	$ (267)	$ (76)	$ (551)	$ (143)
Cumulative Effect, Period of Adoption, Adjustment [Member]
ALLOWANCE FOR CREDIT LOSSES:
Accounting Standards Update [Extensible Enumeration]				Accounting Standards Update 2016-13 [Member]	Accounting Standards Update 2016-13 [Member]
Unfunded Loan Commitment & Letters of Credit [Member]
ALLOWANCE FOR CREDIT LOSSES:
Balance at beginning of year	1,928	2,099	2,212	$ 1,262	$ 1,262
Provision for credit losses-off balance sheet credit exposures	(267)	(76)	(551)	(143)	46
Balance at ending of year	$ 1,661	$ 2,023	$ 1,661	2,023	2,212
Unfunded Loan Commitment & Letters of Credit [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
ALLOWANCE FOR CREDIT LOSSES:
Balance at beginning of year				$ 904	$ 904

- Definition

Indicates amendment to accounting standards.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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-Section 65
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Derivative Financial Instruments - Schedule of Cumulative Basis Adjustments for Interest Rate Swap Derivatives Designated as Fair Value Accounting Hedges (Detail) - Designated as Hedging Instrument [Member] - Interest Rate Swap [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets	$ 255,291	$ 276,991
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets	$ 3,045	$ 2,719
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans, net of allowance for credit losses of $25,484 and $25,024	Loans, net of allowance for credit losses of $25,484 and $25,024

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

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-Section S99
-Paragraph 5B
-Subparagraph (SX 210.12-13B(Column E))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5B
-Subparagraph (SX 210.12-13B(Column E)(Footnote 4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483466/210-20-50-3

Reference 30: http://www.xbrl.org/2003/role/exampleRef
-Topic 210
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483444/210-20-55-22

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483444/210-20-55-10

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

+ Details

Condensed Consolidated Statements of Changes to Stockholder's Equity (Unaudited) - USD ($) $ in Thousands	Total	Cumulative Effect Period of Adoption Adjustment	Cumulative Effect Period of Adoption Adjusted Balance	Common Stock [Member]	Common Stock [Member] Cumulative Effect Period of Adoption Adjusted Balance	Treasury Stock [Member]	Treasury Stock [Member] Cumulative Effect Period of Adoption Adjusted Balance	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect Period of Adoption Adjustment	Retained Earnings [Member] Cumulative Effect Period of Adoption Adjusted Balance	Accumulated Other Comprehensive (Loss) [Member]	Accumulated Other Comprehensive (Loss) [Member] Cumulative Effect Period of Adoption Adjusted Balance
Beginning balance at Dec. 31, 2022	$ 298,140		$ 294,769	$ 135,497	$ 135,497	$ (11,573)	$ (11,573)	$ 212,449		$ 209,078	$ (38,233)	$ (38,233)
Beginning balance (ASU 2016-13 [Member]) at Dec. 31, 2022		$ (3,371)							$ (3,371)
Beginning balance, shares at Dec. 31, 2022				13,608,422	13,608,422
Net income	6,466							6,466
Other comprehensive income (loss)	7,047										7,047
Issuance of restricted stock (Net of forfeitures)				$ (562)		263		299
Issuance of restricted stock (Net of forfeitures), Shares				21,700
Stock-based compensation expense	306			$ 306
Cash dividends declared	(2,831)							(2,831)
Ending balance at Mar. 31, 2023	305,757			$ 135,241		(11,310)		213,012			(31,186)
Ending balance, shares at Mar. 31, 2023				13,630,122
Beginning balance at Dec. 31, 2022	298,140		$ 294,769	$ 135,497	$ 135,497	(11,573)	$ (11,573)	212,449		$ 209,078	(38,233)	$ (38,233)
Beginning balance (ASU 2016-13 [Member]) at Dec. 31, 2022		$ (3,371)							$ (3,371)
Beginning balance, shares at Dec. 31, 2022				13,608,422	13,608,422
Net income	17,244
Ending balance at Sep. 30, 2023	303,184			$ 135,171		(11,008)		218,510			(39,489)
Ending balance, shares at Sep. 30, 2023				13,665,582
Beginning balance at Mar. 31, 2023	305,757			$ 135,241		(11,310)		213,012			(31,186)
Beginning balance, shares at Mar. 31, 2023				13,630,122
Net income	6,001							6,001
Other comprehensive income (loss)	(4,736)										(4,736)
Purchase of treasury stock	(5)					(5)
Purchase of treasury stock, shares				(208)
Issuance of restricted stock (Net of forfeitures)				$ 106		(93)		(13)
Issuance of restricted stock (Net of forfeitures), Shares				(4,050)
Stock-based compensation expense	300			$ 300
Director stock award	180					110		70
Director stock awards, shares				9,048
Cash dividends declared	(2,834)							(2,834)
Ending balance at Jun. 30, 2023	304,663			$ 135,647		(11,298)		216,236			(35,922)
Ending balance, shares at Jun. 30, 2023				13,634,912
Net income	4,777							4,777
Other comprehensive income (loss)	(3,567)										(3,567)
Purchase of treasury stock	(194)					(194)
Purchase of treasury stock, shares				(9,605)
Issuance of restricted stock (Net of forfeitures)				$ (819)		484		335
Issuance of restricted stock (Net of forfeitures), Shares				40,275
Stock-based compensation expense	343			$ 343
Cash dividends declared	(2,838)							(2,838)
Ending balance at Sep. 30, 2023	303,184			$ 135,171		(11,008)		218,510			(39,489)
Ending balance, shares at Sep. 30, 2023				13,665,582
Beginning balance at Dec. 31, 2023	316,543			$ 135,515		(11,040)		221,080			(29,012)
Beginning balance, shares at Dec. 31, 2023				13,664,641
Net income	5,359							5,359
Other comprehensive income (loss)	(1,577)										(1,577)
Purchase of treasury stock	(94)					(94)
Purchase of treasury stock, shares				(4,490)
Issuance of restricted stock (Net of forfeitures)				$ (467)		283		184
Issuance of restricted stock (Net of forfeitures), Shares				23,119
Stock-based compensation expense	434			$ 434
Cash dividends declared	(2,975)							(2,975)
Ending balance at Mar. 31, 2024	317,690			$ 135,482		(10,851)		223,648			(30,589)
Ending balance, shares at Mar. 31, 2024				13,683,270
Beginning balance at Dec. 31, 2023	316,543			$ 135,515		(11,040)		221,080			(29,012)
Beginning balance, shares at Dec. 31, 2023				13,664,641
Net income	17,557
Ending balance at Sep. 30, 2024	335,380			$ 135,193		(10,904)		230,465			(19,374)
Ending balance, shares at Sep. 30, 2024				13,702,593
Beginning balance at Mar. 31, 2024	317,690			$ 135,482		(10,851)		223,648			(30,589)
Beginning balance, shares at Mar. 31, 2024				13,683,270
Net income	5,682							5,682
Other comprehensive income (loss)	2,000										2,000
Purchase of treasury stock	(239)					(239)
Purchase of treasury stock, shares				(11,000)
Issuance of restricted stock (Net of forfeitures)				$ 27		(26)		(1)
Issuance of restricted stock (Net of forfeitures), Shares				(1,200)
Stock-based compensation expense	320			$ 320
Director stock award	186					110		76
Director stock awards, shares				8,874
Cash dividends declared	(2,975)							(2,975)
Ending balance at Jun. 30, 2024	322,664			$ 135,829		(11,006)		226,430			(28,589)
Ending balance, shares at Jun. 30, 2024				13,679,944
Net income	6,516							6,516
Other comprehensive income (loss)	9,215										9,215
Purchase of treasury stock	(331)					(331)
Purchase of treasury stock, shares				(12,901)
Issuance of restricted stock (Net of forfeitures)				$ (950)		433		517
Issuance of restricted stock (Net of forfeitures), Shares				35,550
Stock-based compensation expense	314			$ 314
Cash dividends declared	(2,998)							(2,998)
Ending balance at Sep. 30, 2024	$ 335,380			$ 135,193		$ (10,904)		$ 230,465			$ (19,374)
Ending balance, shares at Sep. 30, 2024				13,702,593

Subordinated Notes

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Subordinated Notes

NOTE 11 SUBORDINATED NOTES

On July 30, 2021, the Company completed a private placement of $35 million aggregate principal amount of its 3.25% fixed-to-floating rate subordinated notes due July 30, 2031 (the “Notes”) to various accredited investors (the “Offering”). The price for the Notes was 100% of the principal amount of the Notes. The Notes qualify as Tier 2 capital for regulatory purposes in proportionate amounts until July 30, 2026.

Interest on the Notes accrues at a rate equal to (i) 3.25% per annum from the original issue date to, but excluding, the five-year anniversary, payable semi-annually in arrears, and (ii) a floating rate per annum equal to a benchmark rate, which is expected to be the Three-Month Term SOFR (as defined in the Notes), plus a spread of 263 basis points from and including the five-year anniversary until maturity, payable quarterly in arrears. Beginning on or after the fifth anniversary of the issue date through maturity, the Notes may be redeemed, at the Company’s option, on any scheduled interest payment date. Any redemption will be at a redemption price equal to 100% of the principal amount of Notes being redeemed, plus accrued and unpaid interest.


	September 30, 2024					December 31, 2023
(In Thousands)	Principal		Unamortized Note Issuance Costs			Principal		Unamortized Note Issuance Costs
Subordinated Notes	$	35,000	$	(211	)	$	35,000	$	(298	)

Servicing - Additional Information (Detail) $ in Thousands	9 Months Ended		12 Months Ended
Servicing - Additional Information (Detail) $ in Thousands	Sep. 30, 2024 USD ($) Loan Strata	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Customer Securities for which Entity has Right to Sell or Repledge (Including Securities Sold or Repledged) [Line Items]
Valuation Allowance	$ 49		$ 7
1-4 Family Real Estate Loans [Member]
Customer Securities for which Entity has Right to Sell or Repledge (Including Securities Sold or Repledged) [Line Items]
Loans serviced for others unpaid principal amount	366,000	$ 368,200	367,800
Capitalized service right assets included in other assets	3,500		3,500
Fair value of the capitalized servicing rights	$ 5,200	$ 5,300	$ 5,500
Prepayment rate	7.20%	6.50%	6.30%
Number of strata which included loan \| Strata	2
Number of loans \| Loan	3,695
Discount yield	5.27%
Valuation Allowance	$ 2
Agricultural Real Estate Loans [Member]
Customer Securities for which Entity has Right to Sell or Repledge (Including Securities Sold or Repledged) [Line Items]
Loans serviced for others unpaid principal amount	140,300	$ 137,100	$ 135,800
Capitalized service right assets included in other assets	2,200		2,200
Fair value of the capitalized servicing rights	$ 2,700	$ 2,300	$ 2,200
Prepayment rate	0.156%	1.209%	0.894%
Number of strata which included loan \| Strata	12
Number of loans \| Loan	613
Discount yield	8.51%
Valuation Allowance	$ 47
Two 1-4 Family Real Estate Strata [Member]
Customer Securities for which Entity has Right to Sell or Repledge (Including Securities Sold or Repledged) [Line Items]
Number of loans \| Loan	87
Twelve Agricultural Real Estate Strata [Member]
Customer Securities for which Entity has Right to Sell or Repledge (Including Securities Sold or Repledged) [Line Items]
Number of loans \| Loan	33

Business Combination and Asset Purchase - Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed Recognized (Detail) - USD ($) $ in Thousands	Oct. 01, 2022	Sep. 30, 2024	Dec. 31, 2023
Assets
Goodwill		$ 86,358	$ 86,358
Peoples Federal Savings And Loan [Member]
Business Acquisition [Line Items]
Cash	$ 9,806
Common Shares	13,446
Treasury stock repurchased	(3)
Total	23,249
Assets
Cash and cash equivalents	18,881
Other securities, at cost	1,271
Loans, net	101,755
Premises and equipment	1,906
Goodwill	5,924
Other assets	12,081
Total Assets Purchased	141,818
Deposits
Noninterest bearing	7,139
Interest bearing	104,719
Total deposits	111,858
Federal Home Loan Bank (FHLB) advances	896
Accrued expenses and other liabilities	5,815
Total Liabilities Assumed	$ 118,569

Fair Value of Financial Instruments - Assets Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Level 3 [Member] \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	$ 2,766	$ 22,676
Level 3 [Member] \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total		58
Liability measured at fair value on a nonrecurring basis, Total	(2)
Fair Value on Nonrecurring Basis [Member] \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	2,766	22,676
Fair Value on Nonrecurring Basis [Member] \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total		58
Liability measured at fair value on a nonrecurring basis, Total	(2)
Fair Value on Nonrecurring Basis [Member] \| Level 3 [Member] \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	2,766	22,676
Fair Value on Nonrecurring Basis [Member] \| Level 3 [Member] \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total		$ 58
Liability measured at fair value on a nonrecurring basis, Total	$ (2)

Qualified Affordable Housing Project Investments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Investments in Affordable Housing Projects [Abstract]
Qualified affordable housing project investments	$ 3,700	$ 3,700	$ 2,400
Funded commitments related to the investments in qualified affordable housing projects			$ 4,000
Unfunded commitments related to the investments in qualified affordable housing projects	991	991
Amortization expense recognized with qualified affordable housing project	111	331
Affordable housing tax credits from other tax benefits	$ 111	$ 329
Impairment losses related to investments in qualified affordable housing projects	no	no

- References

Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A

Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-2

Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478758/740-323-25-1

+ Details

Qualified Affordable Housing Project Investments

9 Months Ended

Sep. 30, 2024

Investments in Affordable Housing Projects [Abstract]

Qualified Affordable Housing Project Investments

NOTE 8 QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS

The Company invests in certain qualified affordable housing projects. The Company has elected to account for its investment in qualified affordable housing projects using the proportional amortization method described in FASB ASU 2014-01, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Low-Income housing Tax Credit Projects (A Consensus of the FASB Emerging Issues Task Force)", which was updated in March 2023 and released as FASB ASU 2023-02. Under the proportional amortization method, an investor amortizes the initial cost of the investment to income tax expense in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense.

At September 30, 2024, the balance of the Company's investments in qualified affordable housing projects was $3.7 million. This balance is reflected in the other assets line on the condensed consolidated balance sheets. The unfunded commitments related to the investments in qualified affordable housing projects totaled $991 thousand at September 30, 2024. This balance is reflected in the accrued expense and other liabilities line on the condensed consolidated balance sheets.

The funded balance in qualified affordable housing projects was $2.4 million out of a total of $4.0 million committed at December 31, 2023.

During the three and nine months ended September 30, 2024, the Company recognized amortization expense with respect to its investments in qualified affordable housing projects of $111 thousand and $331 thousand, respectively, partially offset by tax credits and other benefits from its investments in affordable housing tax credits of $111 thousand and $329 thousand,

respectively. The Company did not incur any impairment losses related to its investments in qualified affordable housing projects in 2024.

- References

+ Details

Securities - Gross Realized Gains and Losses (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Debt Securities, Available-for-Sale, Realized Gain (Loss) [Abstract]
Gross realized gains		$ 12
Gross realized losses		(903)
Net realized losses	$ 0	(891)
Tax benefit related to net realized losses		$ (187)

Fair Value of Financial Instruments - Financial Assets Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	$ 404,881	$ 358,478
Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	125,396	99,900
Level 1 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	125,396	99,900
Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	277,839	256,118
Level 2 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	277,839	256,118
Level 2 [Member] \| Interest rate swaps \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Liabilities	(2,943)	(2,679)
Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	1,646	2,460
Level 3 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	1,646	2,460
U.S. Treasury [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	105,133	80,270
U.S. Treasury [Member] \| Level 1 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	105,133	80,270
U.S. Government Agencies [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	136,360	128,222
U.S. Government Agencies [Member] \| Level 1 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	20,263	19,630
U.S. Government Agencies [Member] \| Level 2 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	116,097	108,592
Mortgage-backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	96,693	82,132
Mortgage-backed Securities [Member] \| Level 2 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	96,693	82,132
State and Local Governments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	66,695	67,854
State and Local Governments [Member] \| Level 2 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	65,049	65,394
State and Local Governments [Member] \| Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	1,646	2,460
State and Local Governments [Member] \| Level 3 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total Securities Available-for-Sale	$ 1,646	$ 2,460

Loans

9 Months Ended

Sep. 30, 2024

Receivables [Abstract]

Loans

NOTE 4 LOANS

Loan balances as of September 30, 2024 and December 31, 2023 are summarized below:


	(In Thousands)
Loans:	September 30, 2024			December 31, 2023
Consumer Real Estate	$	524,055		$	521,895
Agricultural Real Estate		220,328			223,791
Agricultural		137,252			132,560
Commercial Real Estate		1,301,160			1,337,766
Commercial and Industrial		260,732			254,935
Consumer		67,394			79,591
Other		25,916			30,136
		2,536,837			2,580,674
Less: Net deferred loan fees and costs and other*		1,499			517
		2,538,336			2,581,191
Less: Allowance for credit losses		(25,484	)		(25,024	)
Loans - Net	$	2,512,852		$	2,556,167

*This chart contains fair value adjustments to the basis of derivatives in the amount of $3.0 million at September 30, 2024 and $2.7 million at December 31, 2023.

Other loans primarily fund public improvements in the Bank’s service area.

The distribution of fixed rate loans and variable rate loans by major loan category is as follows as of September 30, 2024 and December 31, 2023:


	(In Thousands)
	September 30, 2024				December 31, 2023
	Fixed		Variable		Fixed		Variable
Consumer Real Estate	$	311,679	$	212,376	$	329,142	$	192,753
Agricultural Real Estate		122,465		97,863		123,783		100,008
Agricultural		49,635		87,617		56,269		76,291
Commercial Real Estate		959,346		341,814		1,024,989		312,777
Commercial and Industrial		135,030		125,702		131,385		123,550
Consumer		67,363		31		79,526		65
Other		16,200		9,716		20,552		9,584

As of September 30, 2024 and December 31, 2023 one to four family residential mortgage loans amounting to $194.3 million and $210.9 million, respectively, and HELOC loans amounting to $11.4 million and $12.1 million, respectively, have been pledged as security for future loans and existing loans the Bank has received from the Federal Home Loan Bank. The Bank has also pledged eligible commercial real estate loans of $358.8 million and $158.9 million as of September 30, 2024 and December 31, 2023, respectively, to the FHLB. During the second quarter of 2024, the Bank began pledging eligible multi-family real estate loans to the FHLB which amounted to $46.2 million as of September 30, 2024.

Unless listed separately, Other loans are included in the Commercial and Industrial category for the remainder of the tables in this Note 4.

The following table represents the contractual aging of the recorded investment in past due loans by portfolio classification of loans as of September 30, 2024 and December 31, 2023, net of deferred loan fees and costs:


	(In Thousands)
September 30, 2024	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer Real Estate	$	2,854	$	128	$	1,091	$	4,073	$	520,197	$	524,270	$	-
Agricultural Real Estate		-		-		-		-		220,051		220,051		-
Agricultural		35		13		91		139		137,448		137,587		-
Commercial Real Estate		-		-		360		360		1,298,569		1,298,929		-
Commercial and Industrial		50		28		11		89		286,315		286,404		-
Consumer		207		17		-		224		67,826		68,050		-
Total	$	3,146	$	186	$	1,553	$	4,885	$	2,530,406	$	2,535,291	$	-


	(In Thousands)
December 31, 2023	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer Real Estate	$	1,914	$	137	$	670	$	2,721	$	519,187	$	521,908	$	-
Agricultural Real Estate		-		3,429		55		3,484		219,995		223,479		-
Agricultural		-		1,132		2,977		4,109		128,654		132,763		-
Commercial Real Estate		380		-		255		635		1,334,440		1,335,075		-
Commercial and Industrial		145		-		199		344		284,550		284,894		-
Consumer		218		37		26		281		80,072		80,353		-
Total	$	2,657	$	4,735	$	4,182	$	11,574	$	2,566,898	$	2,578,472	$	-

The following tables present the amortized cost of nonaccrual loans by class of loans as of September 30, 2024 and as of December 31, 2023:


	(In Thousands)
	September 30, 2024
	Nonaccrual				Loans Past
	With No				Due Over
	Allowance				89 Days
	for Credit Loss		Nonaccrual		Still Accruing
Consumer Real Estate	$	1,687	$	2,197	$	-
Agricultural Real Estate		125		125		-
Agricultural		105		105		-
Commercial Real Estate		360		360		-
Commercial & Industrial		39		39		-
Consumer		72		72		-
Total	$	2,388	$	2,898	$	-


	(In Thousands)
	December 31, 2023
	Nonaccrual				Loans Past
	With No				Due Over
	Allowance				89 Days
	for Credit Loss		Nonaccrual		Still Accruing
Consumer Real Estate	$	1,006	$	1,190	$	-
Agricultural Real Estate		15,949		15,949		-
Agricultural		4,671		4,671		-
Commercial Real Estate		254		254		-
Commercial & Industrial		198		198		-
Consumer		91		91		-
Total	$	22,169	$	22,353	$	-

Two borrower relationships resulted in a decrease to nonaccrual totals of $15.9 million in the agricultural real estate portfolio and $4.4 million in the agricultural portfolio as compared to December 31, 2023. The Company recognized interest income of $28 thousand for the three months ended September 30, 2024 on nonaccrual loans and $69 thousand for the first nine months of 2024. The Company recognized interest income of $74 thousand and $210 thousand on nonaccrual loans for the three and nine months ending September 30, 2023 respectively.

Following are the characteristics and underwriting criteria for each major type of loan the Bank offers:

Consumer Real Estate: Purchase, refinance, or equity financing of one to four family owner occupied dwelling. Success in repayment is subject to borrower’s income, debt level, character in fulfilling payment obligations, employment, and other factors.

Agricultural Real Estate: Purchase of farm real estate or for permanent improvements to the farm real estate. Cash flow from the farm operation is the repayment source and is therefore subject to the financial success of the farm operation.

Agricultural: Loans for the production and housing of crops, fruits, vegetables, and livestock or to fund the purchase or re-finance of capital assets such as machinery and equipment and livestock. The production of crops and livestock is especially vulnerable to commodity prices and weather. The vulnerability to commodity prices is offset by the farmer’s ability to hedge their position by the use of the future contracts. The risk related to weather is often mitigated by requiring crop insurance.

Commercial Real Estate: Construction, purchase, and refinance of business purpose real estate. Risks include potential construction delays and overruns, vacancies, collateral value subject to market value fluctuations, interest rate, market demands, borrower’s ability to repay in orderly fashion, and others. The Bank does employ stress testing on higher balance loans to mitigate risk by ensuring the customer’s ability to repay in a changing rate environment before granting loan approval.

Commercial and Industrial: Loans to proprietorships, partnerships, or corporations to provide temporary working capital and seasonal loans as well as long term loans for capital asset acquisition. Risks include adequacy of cash flow, reasonableness of

projections, financial leverage, economic trends, management ability and estimated capital expenditures during the fiscal year. The Bank does employ stress testing on higher balance loans to mitigate risk by ensuring the customer's ability to repay in a changing rate environment before granting loan approval.

Consumer: Funding for individual and family purposes. Success in repayment is subject to borrower’s income, debt level, character in fulfilling payment obligations, employment, and other factors.

Other: Primarily funds public improvements in the Bank’s service area. Repayment ability is based on the continuance of the taxation revenue as the source of repayment.

The Bank uses a nine tier risk rating system to grade its loans. The grade of a loan may change during the life of the loan.

The risk ratings are described as follows.

Zero (0) Unclassified. Any loan which has not been assigned a classification.

One (1) Excellent. Credit to premier customers having the highest credit rating based on an extremely strong financial condition, which compares favorably with industry standards (upper quartile of RMA ratios). Financial statements indicate a sound earnings and financial ratio trend for several years with satisfactory profit margins and excellent liquidity exhibited. Prime credits may also be borrowers with loans fully secured by highly liquid collateral such as traded stocks, bonds, certificates of deposit, savings account, etc. No credit or collateral exceptions exist, and the loan adheres to The Bank's loan policy in every respect. Financing alternatives would be readily available and would qualify for unsecured credit. This rate is summarized by high liquidity, minimum risk, strong ratios, and low handling costs.

Two (2) Good. Desirable loans of somewhat less stature than rate 1, but with strong financial statements. Loan supported by financial statements containing strong balance sheets and a history of profitability. Probability of serious financial deterioration is unlikely. Possessing a sound repayment source (and a secondary source), which would allow repayment in a reasonable period of time. Individual loans backed by liquid personal assets, established history and unquestionable character.

Three (3) Satisfactory. Satisfactory loans of average or slightly above average risk – having some deficiency or vulnerability to changing economic conditions, but still fully collectible. Projects should normally demonstrate acceptable debt service coverage. There may be some weakness but with offsetting features of other support readily available. Loans that are meeting the terms of repayment.

Loans may be rated 3 when there is no recent information on which to base a current risk evaluation and the following conditions apply:

At inception, the loan was properly underwritten and did not possess an unwarranted level of credit risk;

At inception, the loan was secured with collateral possessing a loan-to-value adequate to protect The Bank from loss;

The loan exhibited two or more years of satisfactory repayment with a reasonable reduction of the principal balance;

During the period that the loan has been outstanding, there has been no evidence of any credit weakness. Some examples of weakness include slow payment, lack of cooperation by the borrower, breach of loan covenants, or the business is in an industry which is known to be experiencing problems. If any of these credit weaknesses is observed, a lower risk rating is warranted.

Four (4) Satisfactory / Monitored. A “4” (Satisfactory/Monitored) risk rating may be established for a loan considered satisfactory but which is of average credit risk due to financial weakness or uncertainty. The loans warrant a higher than average level of monitoring to ensure that weaknesses do not advance. The level of risk in Satisfactory/Monitored classification is considered acceptable and within normal underwriting guidelines, so long as the loan is given management supervision.

Five (5) Special Mention. Loans that possess some credit deficiency or potential weakness which deserve close attention, but which do not yet warrant substandard classification. Such loans pose unwarranted financial risk that, if not corrected, could weaken the loan and increase risk in the future. The key distinctions of a 5 (Special Mention) classification are that (1) it is indicative of an unwarranted level of risk, and (2) weaknesses are considered “potential” versus “defined” impairments to the primary source of loan repayment and collateral.

Six (6) Substandard. One or more of the following characteristics may be exhibited in loans classified substandard:

Loans which possess a defined credit weakness and the likelihood that a loan will be paid from the primary source are uncertain. Financial deterioration is underway and very close attention is warranted to ensure that the loan is collected without loss.

Loans are inadequately protected by the current net worth and paying capacity of the borrower.

The primary source of repayment is weakened, and The Bank is forced to rely on a secondary source of repayment such as collateral liquidation or guarantees.

Loans are characterized by the distinct possibility that The Bank will sustain some loss if deficiencies are not corrected.

Unusual courses of action are needed to maintain a high probability of repayment.

The borrower is not generating enough cash flow to repay loan principal; however, continues to make interest payments.

The lender is forced into a subordinate position or unsecured collateral position due to flaws in documentation.

Loans have been restructured so that payment schedules, terms and collateral represent concessions to the borrower when compared to the normal loan terms.

The lender is seriously contemplating foreclosure or legal action due to the apparent deterioration in the loan.

There is significant deterioration in the market conditions and the borrower is highly vulnerable to these conditions.

Seven (7) Doubtful. One or more of the following characteristics may be exhibited in loans classified Doubtful:

Loans have all of the weaknesses of those classified as Substandard. Additionally, however, these weaknesses make collection or liquidation in full based on existing conditions improbable.

The primary source of repayment is gone, and there is considerable doubt as to the quality of the secondary source of repayment.

The possibility of loss is high, but, because of certain important pending factors which may strengthen the loan, loss classification is deferred until its exact status is known. A Doubtful classification is established deferring the realization of the loss.

Eight (8) Loss. Loans are considered uncollectable and of such little value that continuing to carry them as assets on the institution’s financial statements is not feasible. Loans will be classified Loss when it is neither practical nor desirable to defer writing off or reserving all or a portion of a basically worthless asset, even though partial recovery may be possible at some time in the future.

The following table represents the risk category of loans by portfolio class and year of origination, net of deferred fees and costs, based on the most recent analysis performed as of September 30, 2024 and December 31, 2023:


	(In Thousands)
	September 30, 2024
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2024		2023		2022		2021		2020		Prior		Total		Cost Basis		to Term		Total
Consumer Real Estate
Risk Rating
Pass (1-4)	$	32,347	$	67,066	$	81,338	$	91,901	$	77,460	$	112,018	$	462,130	$	58,545	$	91	$	520,766
Special Mention (5)		-		-		38		416		-		122		576		19		-		595
Substandard (6)		-		-		611		790		229		1,126		2,756		153		-		2,909
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Consumer Real Estate	$	32,347	$	67,066	$	81,987	$	93,107	$	77,689	$	113,266	$	465,462	$	58,717	$	91	$	524,270
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	13	$	13	$	-	$	-	$	13

Agricultural Real Estate
Risk Rating
Pass (1-4)	$	20,875	$	28,716	$	35,451	$	23,600	$	24,451	$	80,510	$	213,603	$	92	$	-	$	213,695
Special Mention (5)		-		-		246		-		-		14		260		-		-		260
Substandard (6)		5,966		-		125		-		-		5		6,096		-		-		6,096
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural Real Estate	$	26,841	$	28,716	$	35,822	$	23,600	$	24,451	$	80,529	$	219,959	$	92	$	-	$	220,051
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Agricultural
Risk Rating
Pass (1-4)	$	7,996	$	11,712	$	15,845	$	6,593	$	3,569	$	4,172	$	49,887	$	84,934	$	11	$	134,832
Special Mention (5)		-		19		-		8		-		-		27		30		-		57
Substandard (6)		1,101		24		-		-		42		-		1,167		1,531		-		2,698
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural	$	9,097	$	11,755	$	15,845	$	6,601	$	3,611	$	4,172	$	51,081	$	86,495	$	11	$	137,587
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	(In Thousands)
	September 30, 2024
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2024		2023		2022		2021		2020		Prior		Total		Cost Basis		to Term		Total
Commercial Real Estate
Risk Rating
Pass (1-4)	$	70,907	$	212,460	$	418,161	$	221,122	$	116,176	$	210,309	$	1,249,135	$	-	$	-	$	1,249,135
Special Mention (5)		-		33,610		12,716		-		1,366		-		47,692		-		-		47,692
Substandard (6)		-		905		-		-		-		1,197		2,102		-		-		2,102
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Commercial Real Estate	$	70,907	$	246,975	$	430,877	$	221,122	$	117,542	$	211,506	$	1,298,929	$	-	$	-	$	1,298,929
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	15	$	15	$	-	$	-	$	15

Commercial & Industrial
Risk Rating
Pass (1-4)	$	25,573	$	57,631	$	42,542	$	16,616	$	15,185	$	1,689	$	159,236	$	96,175	$	144	$	255,555
Special Mention (5)		-		72		-		194		-		337		603		2		-		605
Substandard (6)		41		446		11		-		-		132		630		3,698		-		4,328
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Commercial & Industrial	$	25,614	$	58,149	$	42,553	$	16,810	$	15,185	$	2,158	$	160,469	$	99,875	$	144	$	260,488
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	101	$	-	$	101	$	-	$	5	$	106

Other
Risk Rating
Pass (1-4)	$	-	$	-	$	-	$	16,439	$	5,299	$	4,178	$	25,916	$	-	$	-	$	25,916
Special Mention (5)		-		-		-		-		-		-		-		-		-		-
Substandard (6)		-		-		-		-		-		-		-		-		-		-
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Other	$	-	$	-	$	-	$	16,439	$	5,299	$	4,178	$	25,916	$	-	$	-	$	25,916
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	(In Thousands)
	December 31, 2023
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2023		2022		2021		2020		2019		Prior		Total		Cost Basis		to Term		Total
Consumer Real Estate
Risk Rating
Pass (1-4)	$	77,298	$	88,695	$	90,139	$	82,680	$	32,302	$	94,294	$	465,408	$	52,904	$	-	$	518,312
Special Mention (5)		1,228		40		-		-		-		134		1,402		-		-		1,402
Substandard (6)		-		261		558		163		246		952		2,180		14		-		2,194
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Consumer Real Estate	$	78,526	$	88,996	$	90,697	$	82,843	$	32,548	$	95,380	$	468,990	$	52,918	$	-	$	521,908
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Agricultural Real Estate
Risk Rating
Pass (1-4)	$	30,504	$	37,199	$	25,168	$	25,874	$	18,456	$	68,651	$	205,852	$	97	$	-	$	205,949
Special Mention (5)		-		861		14		-		149		359		1,383		-		-		1,383
Substandard (6)		-		-		12,196		186		259		3,506		16,147		-		-		16,147
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural Real Estate	$	30,504	$	38,060	$	37,378	$	26,060	$	18,864	$	72,516	$	223,382	$	97	$	-	$	223,479
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Agricultural
Risk Rating
Pass (1-4)	$	17,787	$	20,330	$	8,356	$	4,476	$	3,856	$	1,880	$	56,685	$	69,824	$	-	$	126,509
Special Mention (5)		38		621		112		-		-		-		771		330		-		1,101
Substandard (6)		514		634		2,009		498		-		-		3,655		1,498		-		5,153
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural	$	18,339	$	21,585	$	10,477	$	4,974	$	3,856	$	1,880	$	61,111	$	71,652	$	-	$	132,763
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	(In Thousands)
	December 31, 2023
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2023		2022		2021		2020		2019		Prior		Total		Cost Basis		to Term		Total
Commercial Real Estate
Risk Rating
Pass (1-4)	$	224,232	$	438,716	$	245,273	$	122,656	$	136,225	$	99,378	$	1,266,480	$	-	$	-	$	1,266,480
Special Mention (5)		34,864		9,100		-		10,793		626		12,342		67,725		-		-		67,725
Substandard (6)		-		-		-		-		-		795		795		-		-		795
Doubtful (7)		-		-		-		75		-		-		75		-		-		75
Total Commercial Real Estate	$	259,096	$	447,816	$	245,273	$	133,524	$	136,851	$	112,515	$	1,335,075	$	-	$	-	$	1,335,075
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Commercial & Industrial
Risk Rating
Pass (1-4)	$	56,224	$	51,663	$	24,876	$	20,071	$	2,142	$	932	$	155,908	$	90,018	$	-	$	245,926
Special Mention (5)		716		69		211		146		437		357		1,936		6,016		-		7,952
Substandard (6)		74		454		-		-		31		17		576		122		-		698
Doubtful (7)		-		-		-		182		-		-		182		-		-		182
Total Commercial & Industrial	$	57,014	$	52,186	$	25,087	$	20,399	$	2,610	$	1,306	$	158,602	$	96,156	$	-	$	254,758
Gross charge-offs YTD	$	-	$	-	$	-	$	565	$	-	$	-	$	565	$	-	$	-	$	565

Other
Risk Rating
Pass (1-4)	$	2,810	$	-	$	16,761	$	5,790	$	445	$	4,330	$	30,136	$	-	$	-	$	30,136
Special Mention (5)		-		-		-		-		-		-		-		-		-		-
Substandard (6)		-		-		-		-		-		-		-		-		-		-
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Other	$	2,810	$	-	$	16,761	$	5,790	$	445	$	4,330	$	30,136	$	-	$	-	$	30,136
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

For consumer, the Company also evaluates credit quality based on the aging status of the loan, as was previously stated, and by payment activity. The following tables present the recorded investment in those classes based on payment activity and assigned risk grading as of September 30, 2024 and December 31, 2023 by year of origination.


	(In Thousands)
	September 30, 2024
															Revolving
															Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Grand
	2024		2023		2022		2021		2020		Prior		Total		Cost Basis		Total

Consumer
Payment Performance
Performing	$	10,805	$	15,819	$	30,544	$	6,859	$	2,879	$	868	$	67,774	$	203	$	67,977
Nonperforming		26		4		39		-		4		-		73		-		73
Total Consumer	$	10,831	$	15,823	$	30,583	$	6,859	$	2,883	$	868	$	67,847	$	203	$	68,050
Gross charge-offs YTD	$	161	$	45	$	50	$	10	$	-	$	-	$	266	$	-	$	266


	(In Thousands)
	December 31, 2023
															Revolving
															Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Grand
	2023		2022		2021		2020		2019		Prior		Total		Cost Basis		Total

Consumer
Payment Performance
Performing	$	21,511	$	40,729	$	10,666	$	5,006	$	1,825	$	480	$	80,217	$	44	$	80,261
Nonperforming		26		58		-		6		-		2		92		-		92
Total Consumer	$	21,537	$	40,787	$	10,666	$	5,012	$	1,825	$	482	$	80,309	$	44	$	80,353
Gross charge-offs YTD	$	236	$	51	$	100	$	38	$	-	$	-	$	425	$	-	$	425

The following tables present collateral-dependent loans grouped by collateral as of September 30, 2024 and December 31, 2023:


	(In Thousands)
	September 30, 2024
	Collateral
	Dependent Loans
Consumer Real Estate	$	2,204
Agricultural Real Estate		125
Agricultural		50
Commercial Real Estate		359
Commercial & Industrial		28
Consumer		-
Total	$	2,766


	(In Thousands)
	December 31, 2023
	Collateral
	Dependent Loans
Consumer Real Estate	$	1,518
Agricultural Real Estate		15,888
Agricultural		4,998
Commercial Real Estate		255
Commercial & Industrial		17
Consumer		-
Total	$	22,676

Modification programs focus on payment pattern changes and/or modified maturity dates with most receiving a combination of the two concessions. The modifications normally do not result in the contractual forgiveness of principal. During the three and nine months ended September 30, 2024, there were no new loan modifications to borrowers experiencing financial difficulty. One modified loan previous to 2024 was partially charged off during the first quarter of 2024 while one modified loan previous to 2024 was paid off during the first quarter of 2024.

During the nine months ended September 30, 2023, one new loan was considered a modification to a borrower experiencing financial difficulty. The modification during the second quarter of 2023 consisted of refinancing at a higher balance to a borrower experiencing financial difficulty that would not have otherwise been granted to a borrower. The amount of the new money increase to the loan balance was $411 thousand. No additional funds are being advanced.

For the three months ended September 30, 2024 and 2023, there were no modifications to borrowers experiencing financial difficulty that subsequently defaulted after modification.

For the Bank’s collateral dependent loans, the Bank applied the fair value of collateral. To determine fair value of collateral, collateral asset values securing a collateral dependent loan were periodically evaluated. Maximum time of re-evaluation was every 12 months for chattels and titled vehicles and every two years for real estate. In this process, third party evaluations were obtained. Until such time that updated appraisals were received, the Bank may have discounted the collateral value used.

The Bank used the following guidelines as stated in policy to determine when to realize a charge-off, whether a partial or full loan balance. A charge-off in whole or in part was realized when unsecured consumer loans and overdraft lines of credit reached 90 days delinquency. At 90 days delinquent, secured consumer loans were charged down to the value of the collateral, if repossession of the collateral was assured and/or in the process of repossession. Consumer mortgage loan deficiencies were charged down upon the sale of the collateral or sooner upon the recognition of collateral deficiency. A broker’s price opinion or appraisal was completed on all home loans in litigation and any deficiency was charged off before reaching 150 days delinquent. Commercial and agricultural credits were charged down/allocated at 120 days delinquency, unless an established and approved work-out plan was in place or litigation of the credit was likely to result in recovery of the loan balance. Upon notification of bankruptcy, unsecured debt was charged off. Additional charge-off was realized as further unsecured positions were recognized.

As of September 30, 2024, the Company had no foreclosed residential real estate property obtained by physical possession and $755 thousand of consumer mortgage loans secured by residential real estate properties for which foreclosure proceedings are in process according to local jurisdictions. This compares to the Company having no foreclosed residential real estate property obtained by physical possession and $679 thousand of consumer mortgage loans secured by residential real estate properties for which foreclosure proceeding were in process according to local jurisdictions as of December 31, 2023. As of September 30, 2023, the Company had no foreclosed residential real estate property obtained by physical possession and $92 thousand of consumer mortgage loans secured by residential real estate properties for which foreclosure proceedings were in process according to local jurisdictions.

On January 1, 2023, the Company adopted Accounting Standards Update ("ASU") No. 2016-13 - "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" and implemented the current expected credit losses accounting standard. As a result, the Company recorded a one-time adjustment from equity into the allowance for credit losses on loans and unfunded commitments in the amount of $4.5 million, or $3.4 million, net of tax.

Allowance for Credit Losses (ACL) has a direct impact on the provision expense. An increase in the ACL is funded through recoveries and provision expense.

The Company segregates its allowance into two reserves: The Allowance for Credit Losses (ACL) and the Allowance for Unfunded Loan Commitments and Letters of Credit (AULC). When combined, these reserves constitute the total Current Expected Credit Losses (CECL).

The allowance does not include an accretable yield of $2.4 million and $4.0 million as of September 30, 2024 and December 31, 2023, respectively, related to the acquisitions of Bank of Geneva in 2019 and Ossian State Bank and Perpetual Federal Savings Bank in 2021 and Peoples Federal Savings and Loan Bank in 2022 as previously discussed in Note 2.

The AULC is reported within other liabilities while the ACL portion associated with loans is netted within the loans, net asset line on the condensed consolidated balance sheets.

The following tables break down the activity within ACL for each loan portfolio classification and shows the contribution provided by both the recoveries and the provision along with the reduction of the allowance caused by charge-offs for the three and nine months ended September 30, 2024 and September 30, 2023 in addition to the ending balances as of December 31, 2023:


	(In Thousands)
	Consumer Real Estate		Agricultural Real Estate		Agricultural			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Three Months Ended September 30, 2024
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	3,201	$	926	$	285		$	16,319		$	3,367		$	1,172		$	25,270
Provision for credit losses - loans		161		11		(24	)		148			(2	)		(12	)		282
Charge-offs		-		-		-			(15	)		(5	)		(103	)		(123	)
Recoveries		1		-		-			3			22			29			55
Ending Balance	$	3,363	$	937	$	261		$	16,455		$	3,382		$	1,086		$	25,484


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate		Agricultural			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Nine Months Ended September 30, 2024
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	3,581		$	312	$	336		$	17,400		$	2,093		$	1,302		$	25,024
Provision for credit losses-loans		(211	)		625		(75	)		(937	)		1,268			(72	)		598
Charge-offs		(13	)		-		-			(15	)		(106	)		(266	)		(400	)
Recoveries		6			-		-			7			127			122			262
Ending Balance	$	3,363		$	937	$	261		$	16,455		$	3,382		$	1,086		$	25,484


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate		Agricultural		Commercial Real Estate		Commercial and Industrial			Consumer			Total
Three Months Ended September 30, 2023
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	3,998		$	237	$	107	$	16,681	$	2,767		$	1,120		$	24,910
Provision for credit losses - loans		(170	)		77		78		123		(65	)		417			460
Charge-offs		-			-		-		-		-			(148	)		(148	)
Recoveries		14			1		-		1		6			33			55
Ending Balance	$	3,842		$	315	$	185	$	16,805	$	2,708		$	1,422		$	25,277


	(In Thousands)
	Consumer Real Estate				Agricultural Real Estate			Agricultural			Commercial Real Estate		Commercial and Industrial			Consumer			Total
Nine Months Ended September 30, 2023
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	998			$	349		$	751		$	11,924	$	5,382		$	909		$	20,313
Adoption of ASU 2016-13		2,874		-		(166	)		(650	)		3,501		(2,165	)		170			3,564
Provision for credit losses-loans		(57	)			27			84			1,374		(527	)		519			1,420
Charge-offs		-				-			-			-		-			(330	)		(330	)
Recoveries		27				105			-			6		18			154			310
Ending Balance	$	3,842			$	315		$	185		$	16,805	$	2,708		$	1,422		$	25,277


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate			Agricultural			Commercial Real Estate		Commercial and Industrial			Consumer			Total
Year Ended December 31, 2023
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	998		$	349		$	751		$	11,924	$	5,382		$	909		$	20,313
Adoption of ASU 2016-13		2,874			(166	)		(650	)		3,501		(2,165	)		170			3,564
Provision for credit losses - loans		(326	)		24			225			1,967		(643	)		451			1,698
Charge-offs		-			-			-			-		(565	)		(425	)		(990	)
Recoveries		35			105			10			8		84			197			439
Ending Balance	$	3,581		$	312		$	336		$	17,400	$	2,093		$	1,302		$	25,024

The following tables break down the activity in the AULC for the three and nine months ended September 30, 2024 and September 30, 2023 in addition to the ending balances as of December 31, 2023:


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Three Months Ended September 30, 2024
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	1,928
Provision for credit losses - off balance sheet credit exposures		(267	)
Charge-offs		-
Recoveries		-
Ending Balance	$	1,661


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Nine Months Ended September 30, 2024
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	2,212
Provision for credit losses-off balance sheet credit exposures		(551	)
Charge-offs		-
Recoveries		-
Ending Balance	$	1,661


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Three Months Ended September 30, 2023
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	2,099
Provision for credit losses - off balance sheet credit exposures		(76	)
Charge-offs		-
Recoveries		-
Ending Balance	$	2,023


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Nine Months Ended September 30, 2023
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	1,262
Adoption of ASU 2016-13		904
Provision for credit losses-off balance sheet credit exposures		(143	)
Charge-offs		-
Recoveries		-
Ending Balance	$	2,023


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Year Ended December 31, 2023
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	1,262
Adoption of ASU 2016-13		904
Provision for credit losses - off balance sheet credit exposures		46
Charge-offs		-
Recoveries		-
Ending Balance	$	2,212

Loans (CECL) - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Geneva in 2019 and Ossian State Bank in 2021 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accretable yield related to acquisition	$ 2.4	$ 4.0

Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Abstract]

Financial Assets Measured at Fair Value on Recurring Basis

The following summarizes financial assets measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023, segregated by level or the valuation inputs within the fair value hierarchy utilized to measure fair value:


Assets and Liabilities Measured at Fair Value on a Recurring Basis
	(In Thousands)
September 30, 2024	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)
Assets - (Securities Available-for-Sale)
U.S. Treasury	$	105,133	$	-		$	-
U.S. Government agencies		20,263		116,097			-
Mortgage-backed securities		-		96,693			-
State and local governments		-		65,049			1,646
Total Securities Available-for-Sale	$	125,396	$	277,839		$	1,646
Interest rate swap liabilities	$	-	$	(2,943	)	$	-


	(In Thousands)
December 31, 2023	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)
Assets - (Securities Available-for-Sale)
U.S. Treasury	$	80,270	$	-		$	-
U.S. Government agencies		19,630		108,592			-
Mortgage-backed securities		-		82,132			-
State and local governments		-		65,394			2,460
Total Securities Available-for-Sale	$	99,900	$	256,118		$	2,460
Interest rate swaps liabilities	$	-	$	(2,679	)	$	-

Changes in the Level 3 Fair-Value Category of Unobservable Inputs

The following tables represent the changes in the Level 3 fair-value category of which unobservable inputs are relied upon as of the three and nine month periods ended September 30, 2024 and September 30, 2023.


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable		Total
Balance at July 1, 2024	$	520		$	1,266	$	1,786

Change in Fair Value		4			26		30

Payments, Maturities & Calls		(170	)		-		(170	)

Balance at September 30, 2024	$	354		$	1,292	$	1,646


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable		Total
Balance at January 1, 2024	$	1,188		$	1,272	$	2,460

Change in Fair Value		1			20		21

Payments, Maturities & Calls		(835	)		-		(835	)

Balance at September 30, 2024	$	354		$	1,292	$	1,646


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable			Total
Balance at July 1, 2023	$	1,831		$	1,278		$	3,109

Change in Fair Value		-			(25	)		(25	)

Payments, Maturities & Calls		(657	)		-			(657	)

Balance at September 30, 2023	$	1,174		$	1,253		$	2,427


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable			Total
Balance at January 1, 2023	$	2,071		$	1,274		$	3,345

Change in Fair Value		5			(21	)		(16	)

Payments, Maturities & Calls		(902	)		-			(902	)

Balance at September 30, 2023	$	1,174		$	1,253		$	2,427

Assets Measured at Fair Value on Nonrecurring Basis

The following table presents assets measured at fair value on a nonrecurring basis at September 30, 2024 and December 31, 2023:


	(In Thousands)
	Assets Measured at Fair Value on a Nonrecurring Basis at September 30, 2024
	Balance at September 30, 2024			Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Collateral dependent loans	$	2,766		$	-	$	-	$	2,766
Loan servicing rights		(2	)		-		-		(2	)


	(In Thousands)
	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2023
	Balance at December 31, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Collateral dependent loans	$	22,676	$	-	$	-	$	22,676
Loan servicing rights		58		-		-		58

Quantitative Information about Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements

The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements:


	(In Thousands)					Range
	Fair Value at					(Weighted
	September 30, 2024			Valuation Technique	Unobservable Inputs	Average)
State and local government	$	1,646		Discounted Cash Flow	Credit strength of underlying project or entity / discount rate	3.14-3.95% (3.83%)

Collateral dependent loans		2,766		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	0.00-22.46% (4.46%)

Loan servicing rights		(2	)	Discounted Cash Flow	Constant prepayment rate and probability of default / discount rate	9.75-425.44% (104.97%)


	(In Thousands)				Range
	Fair Value at				(Weighted
	December 31, 2023		Valuation Technique	Unobservable Inputs	Average)
State and local government	$	2,460	Discounted Cash Flow	Credit strength of underlying project or entity / discount rate	-0.17-4.92% (3.49%)

Collateral dependent loans		22,676	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	0.00-50.00% (0.41%)

Loan servicing rights		58	Discounted Cash Flow	Constant prepayment rate and probability of default / discount rate	5.11-22.80% (10.87%)

Estimated Fair Values and Related Carrying or Notional Amounts

The estimated fair values, and related carrying or notional amounts, for on and off-balance sheet financial instruments as of September 30, 2024 and December 31, 2023 are reflected below.


	(In Thousands)
	September 30, 2024
	Carrying		Fair
	Amount		Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and cash equivalents	$	245,504	$	245,504	$	245,504	$	-	$	-
Interest-bearing time deposits		2,727		2,742		-		2,742		-
Securities - available-for-sale		404,881		404,881		125,396		277,839		1,646
Other securities		15,028		15,028		-		-		15,028
Loans held for sale		1,706		1,706		-		-		1,706
Loans, net		2,512,852		2,454,546		-		-		2,454,546
Interest receivable		14,316		14,316		-		-		14,316

Financial Liabilities:
Interest bearing deposits	$	1,527,182	$	1,526,588	$	-	$	-	$	1,526,588
Non-interest bearing deposits		481,444		481,444		481,444		-		-
Time deposits		676,187		676,172		-		-		676,172
Total Deposits		2,684,813		2,684,204		481,444		-		2,202,760

Federal funds purchased and securities sold under agreement to repurchase		27,292		27,292		-		-		27,292
Federal Home Loan Bank advances		263,081		249,109		-		-		249,109
Subordinated notes, net of unamortized issuance costs		34,789		30,642		-		30,642		-
Interest payable		6,527		6,527		-		-		6,527


	(In Thousands)
	December 31, 2023
	Carrying		Fair
	Amount		Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and cash equivalents	$	142,201	$	142,201	$	142,201	$	-	$	-
Interest-bearing time deposits		2,740		2,725		-		2,725		-
Securities - available-for-sale		358,478		358,478		99,900		256,118		2,460
Other securities		17,138		17,138		-		-		17,138
Loans held for sale		1,576		1,552		-		-		1,552
Loans, net		2,556,167		2,396,540		-		-		2,396,540
Interest receivable		11,774		11,774		-		-		11,774

Financial Liabilities:
Interest bearing deposits	$	1,415,981	$	1,416,007	$	-	$	-	$	1,416,007
Non-interest bearing deposits		528,465		528,465		528,465		-		-
Time deposits		663,017		656,141		-		-		656,141
Total Deposits		2,607,463		2,600,613		528,465		-		2,072,148

Federal funds purchased and securities sold under agreement to repurchase		28,218		28,218		-		-		28,218
Federal Home Loan Bank advances		265,750		260,400		-		-		260,400
Subordinated notes, net of unamortized issuance costs		34,702		30,676		-		30,676		-
Interest payable		5,441		5,441		-		-		5,441

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

Servicing (Tables)

9 Months Ended

Sep. 30, 2024

Transfers and Servicing [Abstract]

Summary of Mortgage Servicing Rights Capitalized and Amortized


	(In Thousands)						(In Thousands)
	Three Months Ended						Nine Months Ended
	September 30, 2024			September 30, 2023			September 30, 2024			September 30, 2023
Beginning Balance	$	5,511		$	5,637		$	5,655		$	3,549
Capitalized Additions		359			158			570			2,567
Amortization		(177	)		(105	)		(532	)		(426	)
Ending Balance, September 30,		5,693			5,690			5,693			5,690
Valuation Allowance		(49	)		(3	)		(49	)		(3	)
Servicing Rights net, September 30,	$	5,644		$	5,687		$	5,644		$	5,687

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 6,516	$ 5,682	$ 5,359	$ 4,777	$ 6,001	$ 6,466	$ 17,557	$ 17,244

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-6

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Loans - Distribution of Fixed Rate Loans and Variable Rate Loans by Major Loan Category (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	$ 311,679	$ 329,142
Distribution of variable rate loans by major loan category, Variable Rate	212,376	192,753
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	122,465	123,783
Distribution of variable rate loans by major loan category, Variable Rate	97,863	100,008
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	49,635	56,269
Distribution of variable rate loans by major loan category, Variable Rate	87,617	76,291
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	959,346	1,024,989
Distribution of variable rate loans by major loan category, Variable Rate	341,814	312,777
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	135,030	131,385
Distribution of variable rate loans by major loan category, Variable Rate	125,702	123,550
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	67,363	79,526
Distribution of variable rate loans by major loan category, Variable Rate	31	65
Other Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	16,200	20,552
Distribution of variable rate loans by major loan category, Variable Rate	$ 9,716	$ 9,584

Derivative Financial Instruments - Summary of Interest Rate Swap Derivatives Designated as Fair Value Accounting Hedges of Fixed-rate Receivables (Detail) - Designated as Hedging Instrument [Member] - Interest Rate Swap [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value	$ 100,000,000	$ 100,000,000
Weighted Average Remaining Maturity (years)	2 years 9 months 18 days	3 years 7 months 6 days
Fair Value	$ (2,943,000)	$ (2,679,000)
Pay	4.47%	4.47%
Investment, Variable Interest Rate, Type [Extensible Enumeration]	us-gaap:SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember	us-gaap:SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember
Loans [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value	$ 100,000,000	$ 100,000,000
Weighted Average Remaining Maturity (years)	2 years 9 months 18 days	3 years 7 months 6 days
Fair Value	$ (2,943,000)	$ (2,679,000)
Pay	4.47%	4.47%
Investment, Variable Interest Rate, Type [Extensible Enumeration]	us-gaap:SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember	us-gaap:SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember

Business Combination and Asset Purchase - Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed Recognized (Parenthetical) (Detail)	Oct. 01, 2022 shares
Business Acquisition [Line Items]
Treasury stock repurchased	125

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

Securities - Amortized Cost and Fair Value of Debt Securities, by Contractual Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Available-for-Sale Securities, Debt Maturities [Abstract]
Amortized Cost, One year or less	$ 46,191
Amortized Cost, After one year through five years	255,064
Amortized Cost, After five years through ten years	21,268
Amortized Cost, After ten years	1,404
Amortized Cost, Total	323,927
Amortized Cost, Mortgage-backed securities	105,479
Amortized Cost	429,406	$ 395,203
Fair Value, One year or less	45,568
Fair Value, After one year through five years	241,067
Fair Value, After five years through ten years	20,144
Fair Value, After ten years	1,409
Fair Value, Total	308,188
Fair Value, Mortgage-backed securities	96,693
Total, Fair Value	$ 404,881	$ 358,478

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Calculation of Basic Earnings Per Share


	(In Thousands, Except Per Share Data)
	Three Months Ended						Nine Months Ended
	September 30, 2024			September 30, 2023			September 30, 2024			September 30, 2023
Earnings per share
Net income	$	6,516		$	4,777		$	17,557		$	17,244
Less: distributed earnings allocated to participating securities		(36	)		(33	)		(108	)		(95	)
Less: undistributed earnings allocated to participating securities		(40	)		(20	)		(97	)		(90	)
Net earnings available to common shareholders	$	6,440		$	4,724		$	17,352		$	17,059

Weighted average common shares outstanding including participating securities		13,687,119			13,650,823			13,679,955			13,633,101
Less: average unvested restricted shares		(158,748	)		(152,127	)		(159,823	)		(146,184	)
Weighted average common shares outstanding		13,528,371			13,498,696			13,520,132			13,486,917
Basic and diluted earnings per share	$	0.48		$	0.35		$	1.28		$	1.26

Business Combination and Asset Purchase

9 Months Ended

Sep. 30, 2024

Business Combinations [Abstract]

Business Combination and Asset Purchase

NOTE 2 BUSINESS COMBINATION AND ASSET PURCHASE

On October 1, 2022, the Company acquired Peoples-Sidney Financial Corporation (PPSF), the bank holding company for Peoples Federal Savings and Loan Association, a community bank with three full-service offices in Sidney, Anna and Jackson Center, Ohio, in addition to a separate drive-thru location in Sidney, Ohio. PPSF shareholders had the opportunity to elect to receive either 0.6597 shares of Farmers & Merchants Bancorp, Inc. (FMAO) stock or $24.00 per share in cash for each PPSF share owned, subject to a requirement under the Merger Agreement that the minimum number of PPSF shares exchanged for FMAO shares in the merger was no less than 758,566. Fractional shares of FMAO common stock were not issued in respect of fractional interests arising from the merger but were paid in cash pursuant to the merger agreement. PPSF had 1,167,025

shares outstanding on October 1, 2022. The share price of FMAO stock on October 1, 2022 was $26.87. Total consideration for the acquisition was approximately $23.2 million of which $9.8 million was in cash and $13.4 million in stock. As a result of the acquisition, the Company increased its deposit base in Sidney and the greater Shelby County and reduced transaction costs. The Company has reduced costs through economies of scale.

Under the acquisition method of accounting, the total purchase was allocated to net tangible and intangible assets based on their current estimated fair values on the date of acquisition. Of the total purchase price of $23.2 million, $6.0 million has been allocated to core deposit intangible included in other assets and is being amortized over seven years on a straight line basis. Goodwill of $5.9 million, which resulted from the acquisition, consists largely of the synergies and economies of scale expected from combining the operations of the Company and Peoples Federal Savings and Loan Association. Of that total amount, none of the purchase price was deductible for tax purposes. The following table summarizes the consideration paid for Peoples Federal Savings and Loan Association and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date.


Fair Value of Consideration Transferred
	(In Thousands)
Cash	$	9,806
Common Shares		13,446
Treasury stock repurchased (125 shares)		(3	)
Total	$	23,249

Recognized amounts of identifiable assets acquired and liabilities assumed

Assets
Cash and cash equivalents	$	18,881
Other securities, at cost		1,271
Loans, net		101,755
Premises and equipment		1,906
Goodwill		5,924
Other assets		12,081
Total Assets Purchased	$	141,818

Liabilities
Deposits
Noninterest bearing	$	7,139
Interest bearing		104,719
Total deposits		111,858
Federal Home Loan Bank (FHLB) advances		896
Accrued expenses and other liabilities		5,815
Total Liabilities Assumed	$	118,569

The fair value of the assets acquired included loans with a fair value of $101.8 million. The gross principal and contractual interest due under the contracts was $116.1 million of which none was expected to be uncollectible. The loans have a weighted average life of 44.4 months.

The fair value of buildings and land included in premises and equipment was written up $581 thousand with $597 thousand attributable to the buildings and is being amortized over the remaining life of each building. The combined average remaining life of the buildings is 12.8 years.

The fair value for certificates of deposit incorporated a valuation amount of $662 thousand which was amortized over 1.1 years.

The fair value of Federal Home Loan Bank (FHLB) advances included a valuation amount of $69 thousand which is being amortized over 5.2 years.

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	450		$	680		$	566		$	798
Additions		-			2			-			6
Accretion		(58	)		(58	)		(174	)		(174	)
Reclassification from nonaccretable difference		-			-			-			-
Disposals		-			-			-			(6	)
Ending Balance	$	392		$	624		$	392		$	624

On October 1, 2021, the Company acquired Perpetual Federal Savings Bank, (PFSB), a community bank with one full-service office in Urbana, Ohio. Shareholders of PFSB elected to receive either 1.7766 shares of FMAO stock or $41.20 per share in cash for each PFSB share owned, subject to adjustment based upon 1,833,999 shares of FMAO to be issued in the merger. PFSB had 2,470,032 shares outstanding on October 1, 2021. The share price of Farmers & Merchants Bancorp, Inc. (FMAO) stock on October 1, 2021 was $22.40. Total consideration for the acquisition was approximately $100.3 million consisting of $59.2 million in cash and $41.1 million in stock.

Under the acquisition method of accounting, the total purchase was allocated to net tangible and intangible assets based on their current estimated fair values on the date of acquisition. Of the total purchase price of $100.3 million, $668 thousand has been allocated to core deposit intangible included in other assets and is being amortized over seven years on a straight line basis. Goodwill of $25.2 million, which resulted from the acquisition, consists largely of the synergies and economies of scale expected from combining the operations of the Company and Perpetual Federal Savings Bank. Of that total amount, none of the purchase price was deductible for tax purposes.

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	2,124		$	3,572		$	2,795		$	4,236
Additions		-			14			-			39
Accretion		(335	)		(456	)		(1,006	)		(1,145	)
Reclassification from nonaccretable difference		-			-			-			-
Disposals		-			-			-			-
Ending Balance	$	1,789		$	3,130		$	1,789		$	3,130

On April 30, 2021, the Company acquired Ossian Financial Services, Inc., (OFSI), the bank holding company for Ossian State Bank, a community bank based in Ossian, Indiana. Ossian State Bank operated two full-service offices in the northeast Indiana communities of Ossian and Bluffton. Shareholders of OFSI received $67.71 in cash for each share. OFSI had 295,388 shares outstanding on April 30, 2021. Total consideration for the acquisition was approximately $20.0 million in cash.

been allocated to core deposit intangible included in other assets and will be amortized over seven years on a straight line basis. Goodwill of $7.9 million, which resulted from the acquisition, consists largely of the synergies and economies of scale expected from combining the operations of the Company and Ossian State Bank and is deductible for tax purposes over 15 years.

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	206		$	382		$	294		$	470
Additions		-			-			-			-
Accretion		(44	)		(44	)		(132	)		(132	)
Reclassification from nonaccretable difference		-			-			-			-
Disposals		-			-			-			-
Ending Balance	$	162		$	338		$	162		$	338

On January 1, 2019, the Company acquired Limberlost Bancshares, Inc. (“Limberlost”), the bank holding company for Bank of Geneva, a community bank based in Geneva, Indiana. Bank of Geneva operated six full-service offices in the northeast Indiana communities of Geneva, Berne, Decatur, Monroe, Portland and Monroeville. Shareholders of Limberlost received 1,830 shares of FMAO common stock and $8,465.00 in cash for each share. Limberlost had 1,000 shares outstanding on January 1, 2019. The share price of FMAO stock on January 1, 2019 was $38.49. Total consideration for the acquisition was approximately $78.9 million consisting of $8.5 million in cash and $70.4 million in stock.

Under the acquisition method of accounting, the total purchase was allocated to net tangible and intangible assets based on their current estimated fair values on the date of acquisition. Of the total purchase price of $78.9 million, $3.9 million has been allocated to core deposit intangible included in other assets and is being amortized over seven years on a straight line basis. Goodwill of $43.3 million, which resulted from the acquisition, consists largely of the synergies and economies of scale expected from combining the operations of the Company and Bank of Geneva. Of that total amount, none of the purchase price was deductible for tax purposes.

Changes in accretable yield, or income expected to be collected, are as follows:


	(In Thousands)						(In Thousands)
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Beginning Balance	$	146		$	575		$	363		$	785
Additions		-			6			-			11
Accretion		(109	)		(109	)		(327	)		(324	)
Reclassification from nonaccretable difference		-			-			1			-
Disposals		-			-			-			-
Ending Balance	$	37		$	472		$	37		$	472

As mentioned previously, the acquisition of Bank of Geneva resulted in the recognition of $3.9 million in core deposit intangible assets, the acquisition of Ossian State Bank resulted in the recognition of $980.2 thousand in core deposit intangible assets, the acquisition of Perpetual Federal Savings Bank resulted in the recognition of $668.0 thousand in core deposit intangible assets and the acquisition of Peoples Federal Savings and Loan resulted in the recognition of $6.0 million in core deposit intangible assets which are all being amortized over its remaining economic useful life of 7 years on a straight line basis. Core deposit intangible is included in other assets on the condensed consolidated balance sheets.

The amortization expense of the core deposit intangible for the nine months ended September 30, 2023 was $1.2 million. Of the approximately $1.7 million to be expensed in 2024, $1.2 million has been expensed for the nine months ended September 30, 2024. Annual amortization of core deposit intangible assets is as follows:


	(In Thousands)
	Geneva		Ossian		Perpetual		Peoples		Total
2024	$	560	$	140	$	95	$	861	$	1,656
2025		560		140		95		861		1,656
2026		-		140		95		861		1,096
2027		-		140		95		861		1,096
2028		-		47		73		861		981
Thereafter		-		-		-		646		646
	$	1,120	$	607	$	453	$	4,951		7,131

On November 16, 2020, FM Investment Services, a division of the Bank, purchased the assets and clients of Adams County Financial Resources (ACFR), a full-service registered investment advisory firm located in Geneva, Indiana. As of November 30, 2020, ACFR had approximately $83 million of assets under management and over 450 clients.

Total consideration for the purchase was $825 thousand which consisted of 40,049 shares of stock. Under the acquisition method of accounting, the total purchase was allocated to net tangible and intangible assets based on their current estimated fair values on the date of acquisition. Of the total purchase price of $825 thousand, $800 thousand has been allocated to customer list intangible, included in other assets, to be amortized over 6.5 years on a straight line basis.

The amortization expense of the customer list intangible for the nine months ended September 30, 2023 was $92 thousand. Of the $123 thousand to be expensed in 2024, $92 thousand has been expensed for the nine months ended September 30, 2024. Annual amortization expense of customer list intangible is as follows:


	(In Thousands)
	Adams County Financial Resources
2024	$	123
2025		123
2026		123
2027		48
2028		-
Thereafter		-
	$	417

Federal Funds Purchased and Securities Sold Under Agreements to Repurchase (Tables)

9 Months Ended

Sep. 30, 2024

Broker-Dealer [Abstract]

Schedule of Remaining Contractual Maturity in Repurchase Agreements


	(In Thousands)
	September 30, 2024
	Remaining Contractual Maturity of the Agreements

	Overnight & Continuous		Up to 30 days		30-90 days		Greater Than 90 days		Total
Repurchase agreements
US Treasury & agency securities	$	74	$	-	$	-	$	27,218	$	27,292
Total	$	74	$	-	$	-	$	27,218	$	27,292


	(In Thousands)
	December 31, 2023
	Remaining Contractual Maturity of the Agreements

	Overnight & Continuous		Up to 30 days		30-90 days		Greater Than 90 days		Total
Repurchase agreements
US Treasury & agency securities	$	-	$	-	$	-	$	28,218	$	28,218
Total	$	-	$	-	$	-	$	28,218	$	28,218

Loans (Tier Risk Rating System) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Nonaccrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income on nonaccrual loans	$ 28	$ 74	$ 69	$ 210
Nonaccrual [Member] \| Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Decrease in nonaccrual loans due to two borrower relationships			$ 15,900		$ 4,400
Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment period of loan with a reasonable reduction of principal balance			2 years

Derivative Financial Instruments - Additional Information (Detail) - Designated as Hedging Instrument [Member] - Interest Rate Swap [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value	$ 100,000,000	$ 100,000,000	$ 100,000,000
Cash collateral pledged to counterparties as security for its obligations	3,100,000	3,100,000	$ 2,800,000
Gain (loss) recognized on consolidated statements of income	$ 208,000	$ 635,000
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Income, Other	Interest Income, Other

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 12 RECENT ACCOUNTING PRONOUNCEMENTS In March 2022, the Sixth Circuit issued a ruling in CIC Services LLC v IRS vacating a previously referenced IRS Notice 2016-66. That ruling, as it stood, would remove the requirement of disclosure on Form 8886. However, on April 10, 2023, the IRS issued IR-2023-74 proposing regulations that classify Sec. 831(b) captives with less than a 65% claims loss ratio over a 10-year period as a "listed transaction." This provision would apply to only captives that have been in existence for at least 10 years. This is a change from Notice 2016-66 which classified Sec. 831(b) captives with less than a 70% claims loss ratio as a "transaction of interest." Final regulations are expected to be issued in a future quarter. Management and its advisors are in the process of evaluating the impact of these proposed regulations. The Company dissolved its Captive insurance company, F&M Risk Management, in December 2023. In March 2023, the FASB issued ASU 2023-02 "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a Consensus of the Emerging Issues Task Force)." The amendments in this Update expands the use of the proportional amortization method of accounting to equity investments in tax credit programs beyond those in low-income-housing tax credit (LIHTC) programs. The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria in Accounting Standards Codification (ASC) 323-74-25-1. While the ASU does not significantly alter the existing eligibility criteria, it does address existing interpretive issues. It also prescribes specific information reporting entities must disclose about tax credit investments each period. The ASU is effective for reporting periods beginning after December 15, 2023, for public business entities. Early adoption is permitted. Entities have the option of applying the ASU using either a modified retrospective or retrospective adoption approach. For some changes related to existing LIHTC investments, prospective application is permitted. The Company adopted ASU 2023-02 effective January 1, 2024 using the prospective approach. The financial impact was immaterial to the financial statements. In October 2023, the FASB issued ASU 2023-06 "Disclosure Improvements - Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative." The amendments in this Update are the result of the FASB’s decision to incorporate into the Accounting Standards Codification certain disclosure requirements, referred by the SEC, that require incremental information to US GAAP. Topics in the ASU that have applicability to the Company are as follows: * Statement of Cash Flows - requires an accounting policy disclosure in annual periods of where cash flows associated with derivative instruments and their related gains and losses are presented in the statement of cash flows. * Debt - requires disclosure of amounts and terms of unused lines of credit and unfunded commitments and the weighted-average interest rate on outstanding short-term borrowings. * Derivatives and Hedging - adds cross-reference to disclosure requirements related to where cash flows associated with derivative instruments and their related gains and losses are presented in the statement of cash flows. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. If by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Accounting Standards Codification and will not become effective for any entity. Management is reviewing the provisions of ASU 2023-06, and does not expect the adoption of the ASU to have a material effect on the Company’s financial statements. In November 2023, the FASB issued ASU 2023-07 "Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures." The amendments in this Update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this Update primarily require that a public entity disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker; require that a public entity disclose the title and position of the chief operating decision maker and an explanation of how the chief operating decision maker uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources; require that a public entity that has a single reportable segment provide all the disclosures required by the amendments in this Update and all existing segment disclosures in Topic 280. The amendments in this Update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in this Update retrospectively to all prior periods presented in the financial statements. Management is evaluating the Update and does not expect adoption of the Update to have a material effect on the Company’s financial position or results of operations. In December 2023, the FASB issued ASU 2023-09 "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures." The amendments in this Update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income [or loss] by the applicable statutory income tax rate). The amendments also require disclosure of the amount of income taxes paid (net of refunds received) disaggregated by federal (national) and state jurisdictions. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied on a prospective basis and retrospective application is permitted. Management is evaluating the Update and does not expect adoption of the Update to have a material effect on the Company’s financial position or results of operations.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

+ Details

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, no par value	$ 0	$ 0
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	14,564,425	14,564,425
Common stock, shares outstanding	13,702,593	13,664,641
Treasury Stock, shares	861,832	899,784
Allowance for credit losses	$ 25,484	$ 25,024

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

Loans (Impaired Loans) - Additional Information (Detail)	3 Months Ended				9 Months Ended
	Sep. 30, 2024 USD ($) Loan	Mar. 31, 2024 Contract	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Contract Loan	Sep. 30, 2023 USD ($) Loan	Dec. 31, 2023 USD ($)	Jan. 01, 2023 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications to borrower experiencing financial difficulty	$ 0		$ 0
Maximum time for re-evaluation (in months)					12 months
Re-evaluation period for real estate					2 years
Unsecured consumer loans, credit card credits and overdraft lines of credit reach					90 days
Delinquent period for charging down consumer loans					90 days
Litigation and any deficiency charged off period					150 days
Delinquent period for charging down/allocated commercial and agricultural credits					120 days
Number of contracts modified	0	1			0	1
Increase to loan balance				$ 411,000
Additional funds advanced with imapired loans				$ 0
Principal Forgiveness [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of contracts modified \| Contract					0
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Foreclosed residential real estate property	$ 0		0		$ 0	$ 0	$ 0
Residential real estate properties foreclosure proceedings	$ 755,000		$ 92,000		$ 755,000	$ 92,000	$ 679,000
ASU 2016-13 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses on loans and unfunded commitments								$ 4,500,000
Allowance for credit losses on loans and unfunded commitments net of tax								$ 3,400,000

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Income
Loans, including fees	$ 36,873	$ 33,783	$ 108,666	$ 94,851
Debt securities:
U.S. Treasury and government agencies	1,467	1,005	3,660	3,103
Municipalities	387	392	1,170	1,201
Dividends	334	246	994	517
Federal funds sold	7	6	21	36
Other	2,833	927	7,210	1,830
Total interest income	41,901	36,359	121,721	101,538
Interest Expense
Deposits	16,947	13,323	48,714	31,908
Federal funds purchased and securities sold under agreements to repurchase	277	349	837	1,181
Borrowed funds	2,804	2,741	8,235	6,134
Subordinated notes	284	284	853	853
Total interest expense	20,312	16,697	58,639	40,076
Net Interest Income - Before Provision for Credit Losses	21,589	19,662	63,082	61,462
Provision for Credit Losses - Loans	282	460	598	1,420
Provision for Credit Losses - Off Balance Sheet Credit Exposures	(267)	(76)	(551)	(143)
Net Interest Income - After Provision for Credit Losses	21,574	19,278	63,035	60,185
Noninterest Income
Interchange income	1,315	1,266	4,074	4,008
Loan servicing income	710	502	1,762	3,739
Net gain on sale of loans	215	294	636	469
Increase in cash surrender value of bank owned life insurance	265	221	717	618
Net loss on sale of available-for-sale securities			0	(891)
Total noninterest income	3,960	3,664	11,573	12,113
Noninterest Expense
Salaries and wages	7,713	6,777	23,148	19,934
Employee benefits	2,112	2,066	6,395	6,302
Net occupancy expense	1,054	950	3,080	2,646
Furniture and equipment	1,472	1,189	4,232	3,652
Data processing	339	840	1,287	2,362
Franchise taxes	410	434	1,230	1,179
ATM expense	472	640	1,342	1,946
Advertising	597	865	1,646	2,209
Net (gain) loss on sale of other assets owned		49	(49)	49
FDIC assessment	516	586	1,603	1,388
Servicing rights amortization - net	219	106	574	429
Loan expense	244	241	724	809
Consulting fees	251	179	635	640
Professional Fees	453	358	1,425	1,099
Intangible asset amortization	445	445	1,334	1,334
Other general and administrative	1,128	1,319	3,956	4,841
Total noninterest expense	17,425	17,044	52,562	50,819
Income Before Income Taxes	8,109	5,898	22,046	21,479
Income Taxes	1,593	1,121	4,489	4,235
Net Income	$ 6,516	$ 4,777	$ 17,557	$ 17,244
Basic Earnings Per Share	$ 0.48	$ 0.35	$ 1.28	$ 1.26
Diluted Earnings Per Share	0.48	0.35	1.28	1.26
Dividends Declared	$ 0.22125	$ 0.21	$ 0.66125	$ 0.63
Customer Service Fees [Member]
Noninterest Income
Noninterest income	$ 300	$ 248	$ 1,087	$ 917
Other Service Charges and Fees [Member]
Noninterest Income
Noninterest income	$ 1,155	$ 1,133	$ 3,297	$ 3,253

Loans - Amortized Cost of Nonaccrual Loans by Portfolio Class of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Nonaccrual With No Allowance For Credit Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	$ 2,388	$ 22,169
Nonaccrual With No Allowance For Credit Loss [Member] \| Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	1,687	1,006
Nonaccrual With No Allowance For Credit Loss [Member] \| Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	125	15,949
Nonaccrual With No Allowance For Credit Loss [Member] \| Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	105	4,671
Nonaccrual With No Allowance For Credit Loss [Member] \| Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	360	254
Nonaccrual With No Allowance For Credit Loss [Member] \| Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	39	198
Nonaccrual With No Allowance For Credit Loss [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	72	91
Nonaccrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	2,898	22,353
Nonaccrual [Member] \| Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	2,197	1,190
Nonaccrual [Member] \| Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	125	15,949
Nonaccrual [Member] \| Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	105	4,671
Nonaccrual [Member] \| Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	360	254
Nonaccrual [Member] \| Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	39	198
Nonaccrual [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	$ 72	$ 91

Subordinated Notes (Tables)

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Schedule of Subordinated Notes


	September 30, 2024					December 31, 2023
(In Thousands)	Principal		Unamortized Note Issuance Costs			Principal		Unamortized Note Issuance Costs
Subordinated Notes	$	35,000	$	(211	)	$	35,000	$	(298	)

Derivative Financial Instruments - Schedule of Effects of Interest Rate Swap Agreements on Consolidated Statements of Income (Detail) - Designated as Hedging Instrument [Member] - Interest Rate Swap [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Effects of derivatives on consolidated statement of income	$ 208	$ 635
Loans, Including Fees [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Effects of derivatives on consolidated statement of income	57	62
Other [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Effects of derivatives on consolidated statement of income	208	635
Interest Income [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Effects of derivatives on consolidated statement of income	$ 265	$ 697

Business Combination and Asset Purchase - Schedule of Annual Amortization of Core Deposit Intangible Assets (Detail) $ in Thousands	Sep. 30, 2024 USD ($)
Core Deposits [Member]
Business Acquisition [Line Items]
2024	$ 1,656
2025	1,656
2026	1,096
2027	1,096
2028	981
Thereafter	646
Total	7,131
Customer Lists [Member]
Business Acquisition [Line Items]
2024	123
Geneva [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
2024	560
2025	560
Total	1,120
Ossian [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
2024	140
2025	140
2026	140
2027	140
2028	47
Total	607
Perpetual Federal Savings Bank [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
2024	95
2025	95
2026	95
2027	95
2028	73
Total	453
Peoples Federal Savings and Loan [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
2024	861
2025	861
2026	861
2027	861
2028	861
Thereafter	646
Total	4,951
Adams County Financial Resources [Member] \| Customer Lists [Member]
Business Acquisition [Line Items]
2024	123
2025	123
2026	123
2027	48
Total	$ 417

Fair Value of Financial Instruments - Estimated Fair Values and Related Carrying or Notional Amounts (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial Assets:
Securities - available-for-sale	$ 404,881	$ 358,478
Financial Liabilities:
Subordinated notes, net of unamortized issuance costs	34,789	34,702
Dividend payable	2,998	2,974
Reported Value Measurement [Member]
Financial Assets:
Cash and cash equivalents	245,504	142,201
Interest-bearing time deposits	2,727	2,740
Securities - available-for-sale	404,881	358,478
Other securities	15,028	17,138
Loans held for sale	1,706	1,576
Loans, net	2,512,852	2,556,167
Interest receivable	14,316	11,774
Financial Liabilities:
Total Deposits	2,684,813	2,607,463
Federal funds purchased and securities sold under agreement to repurchase	27,292	28,218
Federal Home Loan Bank advances	263,081	265,750
Subordinated notes, net of unamortized issuance costs	34,789	34,702
Interest payable	6,527	5,441
Fair Value [Member]
Financial Assets:
Cash and cash equivalents	245,504	142,201
Interest-bearing time deposits	2,742	2,725
Securities - available-for-sale	404,881	358,478
Other securities	15,028	17,138
Loans held for sale	1,706	1,552
Loans, net	2,454,546	2,396,540
Interest receivable	14,316	11,774
Financial Liabilities:
Total Deposits	2,684,204	2,600,613
Federal funds purchased and securities sold under agreement to repurchase	27,292	28,218
Federal Home Loan Bank advances	249,109	260,400
Subordinated notes, net of unamortized issuance costs	30,642	30,676
Interest payable	6,527	5,441
Level 1 [Member]
Financial Assets:
Cash and cash equivalents	245,504	142,201
Securities - available-for-sale	125,396	99,900
Financial Liabilities:
Total Deposits	481,444	528,465
Level 2 [Member]
Financial Assets:
Interest-bearing time deposits	2,742	2,725
Securities - available-for-sale	277,839	256,118
Financial Liabilities:
Subordinated notes, net of unamortized issuance costs	30,642	30,676
Level 3 [Member]
Financial Assets:
Securities - available-for-sale	1,646	2,460
Other securities	15,028	17,138
Loans held for sale	1,706	1,552
Loans, net	2,454,546	2,396,540
Interest receivable	14,316	11,774
Financial Liabilities:
Total Deposits	2,202,760	2,072,148
Federal funds purchased and securities sold under agreement to repurchase	27,292	28,218
Federal Home Loan Bank advances	249,109	260,400
Interest payable	6,527	5,441
Interest Bearing Deposits [Member] \| Reported Value Measurement [Member]
Financial Liabilities:
Total Deposits	1,527,182	1,415,981
Interest Bearing Deposits [Member] \| Fair Value [Member]
Financial Liabilities:
Total Deposits	1,526,588	1,416,007
Interest Bearing Deposits [Member] \| Level 3 [Member]
Financial Liabilities:
Total Deposits	1,526,588	1,416,007
Non Interest Bearing Deposits [Member] \| Reported Value Measurement [Member]
Financial Liabilities:
Total Deposits	481,444	528,465
Non Interest Bearing Deposits [Member] \| Fair Value [Member]
Financial Liabilities:
Total Deposits	481,444	528,465
Non Interest Bearing Deposits [Member] \| Level 1 [Member]
Financial Liabilities:
Total Deposits	481,444	528,465
Time Deposits [Member] \| Reported Value Measurement [Member]
Financial Liabilities:
Total Deposits	676,187	663,017
Time Deposits [Member] \| Fair Value [Member]
Financial Liabilities:
Total Deposits	676,172	656,141
Time Deposits [Member] \| Level 3 [Member]
Financial Liabilities:
Total Deposits	$ 676,172	$ 656,141

Subordinated Notes - Schedule of Subordinated Notes (Detail) - Subordinated Notes - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Principal	$ 35,000	$ 35,000
Unamortized Note Issuance Costs	$ (211)	$ (298)

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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-Paragraph 1E
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 26: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 27: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482900/835-30-50-1

+ Details

Loans - Schedule of Collateral-dependent Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Collateral dependent loans	$ 2,766	$ 22,676
Consumer Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Collateral dependent loans	2,204	1,518
Agricultural Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Collateral dependent loans	125	15,888
Agricultural Loan [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Collateral dependent loans	50	4,998
Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Collateral dependent loans	359	255
Commercial and Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Collateral dependent loans	$ 28	$ 17

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2024	Nov. 01, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Trading Symbol	FMAO
Entity Registrant Name	FARMERS & MERCHANTS BANCORP, INC.
Entity Central Index Key	0000792966
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		13,699,482
Entity File Number	001-38084
Entity Tax Identification Number	34-1469491
Entity Address, Address Line One	307 North Defiance Street
Entity Address, City or Town	Archbold
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43502
City Area Code	419
Local Phone Number	446-2501
Entity Incorporation, State or Country Code	OH
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, No Par Value
Security Exchange Name	NASDAQ

Federal Funds Purchased and Securities Sold Under Agreements to Repurchase

9 Months Ended

Sep. 30, 2024

Broker-Dealer [Abstract]

Federal Funds Purchased and Securities Sold Under Agreements to Repurchase

NOTE 10 FEDERAL FUNDS PURCHASED AND SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE

The Company had no federal funds purchased at September 30, 2024 or at December 31, 2023. Securities sold under agreement to repurchase were as follows at September 30, 2024 and December 31, 2023.


	(In Thousands)
	September 30, 2024
	Remaining Contractual Maturity of the Agreements

	Overnight & Continuous		Up to 30 days		30-90 days		Greater Than 90 days		Total
Repurchase agreements
US Treasury & agency securities	$	74	$	-	$	-	$	27,218	$	27,292
Total	$	74	$	-	$	-	$	27,218	$	27,292


	(In Thousands)
	December 31, 2023
	Remaining Contractual Maturity of the Agreements

	Overnight & Continuous		Up to 30 days		30-90 days		Greater Than 90 days		Total
Repurchase agreements
US Treasury & agency securities	$	-	$	-	$	-	$	28,218	$	28,218
Total	$	-	$	-	$	-	$	28,218	$	28,218

Federal Funds Purchased and Securities Sold Under Agreements to Repurchase - Additional Information (Detail) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fees And Commissions Income [Abstract]
Federal funds purchased	$ 0	$ 0

Earnings Per Share

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Earnings Per Share

NOTE 6 EARNINGS PER SHARE

Basic earnings per share are calculated using the two-class method. The two-class method is an earnings allocation formula under which earnings per share is calculated from common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings distributed and undistributed, are allocated to participating securities and common shares based on their respective rights to receive dividends. Unvested share-based payment awards that contain non-forfeitable rights to dividends are considered participating securities (i.e. unvested restricted stock), not subject to performance based measures. Basic earnings per share is calculated by dividing net income available to common shareholders by the weighted average number of common shares outstanding. Application of the two-class method for participating securities results in a more dilutive basic earnings per share as the participating securities are allocated the same amount of income as if they are outstanding for purposes of basic earnings per share. There is no additional potential dilution in calculating diluted earnings per share, therefore basic and diluted earnings per share are the same amounts. Other than the restricted stock plan, the Company has no other employee stock based compensation plans.

The Compensation Committee of the Company has determined that it is appropriate to award shares of the common stock of the Company to Outside Directors and Employees that are officers of the Company or the Bank who also serve as Directors of the Company and the Bank as a portion of their retainer for services rendered as Directors of the Company and the Bank. The Committee believes that it is appropriate to award the Directors shares equal to a specific dollar amount, rounded to the nearest whole share on an annual basis commencing on June 5, 2020 and thereafter on the first Friday of June in each year.

Directors receive a prorated dollar value of shares for a partial year of service. The value for the shares is to be based upon the closing price for shares on June 4, 2020 and thereafter on the first Thursday in June in each year. On June 6, 2024, twelve directors each received $15,007 which equated to 716 shares and one director received $5,911 which equated to 282 shares. On June 2, 2023, twelve Directors each received $14,997 which equated to 754 shares. The use of stock for Directors’ retainer, does not have an effect on diluted earnings per share as it is immediately vested.

Any stock awards to senior management are made in March with officers receiving any awards in August. On March 1, 2024, senior management received stock awards of 23,369 shares worth $472,054 while other officers received stock awards of 36,800 shares worth $979,616 during third quarter 2024. On March 1, 2023, senior management received stock awards of 21,700 shares worth $562,030 while other officers received stock awards of 41,225 shares worth $844,018 during third quarter 2023.


	(In Thousands, Except Per Share Data)
	Three Months Ended						Nine Months Ended
	September 30, 2024			September 30, 2023			September 30, 2024			September 30, 2023
Earnings per share
Net income	$	6,516		$	4,777		$	17,557		$	17,244
Less: distributed earnings allocated to participating securities		(36	)		(33	)		(108	)		(95	)
Less: undistributed earnings allocated to participating securities		(40	)		(20	)		(97	)		(90	)
Net earnings available to common shareholders	$	6,440		$	4,724		$	17,352		$	17,059

Weighted average common shares outstanding including participating securities		13,687,119			13,650,823			13,679,955			13,633,101
Less: average unvested restricted shares		(158,748	)		(152,127	)		(159,823	)		(146,184	)
Weighted average common shares outstanding		13,528,371			13,498,696			13,520,132			13,486,917
Basic and diluted earnings per share	$	0.48		$	0.35		$	1.28		$	1.26

Basis of Presentation and Other (Policies)	9 Months Ended
Basis of Presentation and Other (Policies)	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Reclassification	Reclassification Certain amounts within the noninterest income and noninterest expense section of the Company's consolidated statements of income have been reclassified to conform with current year presentation to provide additional information to the reader.
Revision of Previously Issued Financial Statements	Revision of Previously Issued Financial Statements The Company has voluntarily revised amounts reported in previously issued financial statements for the periods presented in this Quarterly Report on Form 10-Q to correct two immaterial errors. Within the loans disclosure (Note 4), the vintage loan tables that represents the risk category of loans by portfolio class and year of origination as of December 31, 2023 have been updated to separate origination year 2019 from the prior year for the term loans amortized cost basis. Within the derivative financial instruments disclosure (Note 7), the derivative fair value on the tables that present a summary of interest rate swap derivatives designated as fair value accounting hedges of fixed-rate receivables used in the Bank's asset/liability management activities listing notional value, weighted average remaining maturity and weighted average rate included a clerical error that has been corrected to match the derivative fair value presented on two other tables as of December 31, 2023. These revisions had no effect on total assets, stockholders’ equity or net income as previously reported. The Company evaluated the impact of the improper adherence to disclosure requirements and clerical errors to our previously issued financial statements in accordance with SEC Staff Accounting Bulletins No. 99 and No.108 and, based upon quantitative and qualitative factors, determined the errors were not material to the previously issued financial statements and disclosures included in our Annual Report on Form 10-K for the year ended December 31, 2023.
Recent Accounting Pronouncements	In March 2022, the Sixth Circuit issued a ruling in CIC Services LLC v IRS vacating a previously referenced IRS Notice 2016-66. That ruling, as it stood, would remove the requirement of disclosure on Form 8886. However, on April 10, 2023, the IRS issued IR-2023-74 proposing regulations that classify Sec. 831(b) captives with less than a 65% claims loss ratio over a 10-year period as a "listed transaction." This provision would apply to only captives that have been in existence for at least 10 years. This is a change from Notice 2016-66 which classified Sec. 831(b) captives with less than a 70% claims loss ratio as a "transaction of interest." Final regulations are expected to be issued in a future quarter. Management and its advisors are in the process of evaluating the impact of these proposed regulations. The Company dissolved its Captive insurance company, F&M Risk Management, in December 2023. In March 2023, the FASB issued ASU 2023-02 "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a Consensus of the Emerging Issues Task Force)." The amendments in this Update expands the use of the proportional amortization method of accounting to equity investments in tax credit programs beyond those in low-income-housing tax credit (LIHTC) programs. The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria in Accounting Standards Codification (ASC) 323-74-25-1. While the ASU does not significantly alter the existing eligibility criteria, it does address existing interpretive issues. It also prescribes specific information reporting entities must disclose about tax credit investments each period. The ASU is effective for reporting periods beginning after December 15, 2023, for public business entities. Early adoption is permitted. Entities have the option of applying the ASU using either a modified retrospective or retrospective adoption approach. For some changes related to existing LIHTC investments, prospective application is permitted. The Company adopted ASU 2023-02 effective January 1, 2024 using the prospective approach. The financial impact was immaterial to the financial statements. In October 2023, the FASB issued ASU 2023-06 "Disclosure Improvements - Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative." The amendments in this Update are the result of the FASB’s decision to incorporate into the Accounting Standards Codification certain disclosure requirements, referred by the SEC, that require incremental information to US GAAP. Topics in the ASU that have applicability to the Company are as follows: * Statement of Cash Flows - requires an accounting policy disclosure in annual periods of where cash flows associated with derivative instruments and their related gains and losses are presented in the statement of cash flows. * Debt - requires disclosure of amounts and terms of unused lines of credit and unfunded commitments and the weighted-average interest rate on outstanding short-term borrowings. * Derivatives and Hedging - adds cross-reference to disclosure requirements related to where cash flows associated with derivative instruments and their related gains and losses are presented in the statement of cash flows. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. If by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Accounting Standards Codification and will not become effective for any entity. Management is reviewing the provisions of ASU 2023-06, and does not expect the adoption of the ASU to have a material effect on the Company’s financial statements. In November 2023, the FASB issued ASU 2023-07 "Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures." The amendments in this Update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this Update primarily require that a public entity disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker; require that a public entity disclose the title and position of the chief operating decision maker and an explanation of how the chief operating decision maker uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources; require that a public entity that has a single reportable segment provide all the disclosures required by the amendments in this Update and all existing segment disclosures in Topic 280. The amendments in this Update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in this Update retrospectively to all prior periods presented in the financial statements. Management is evaluating the Update and does not expect adoption of the Update to have a material effect on the Company’s financial position or results of operations. In December 2023, the FASB issued ASU 2023-09 "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures." The amendments in this Update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income [or loss] by the applicable statutory income tax rate). The amendments also require disclosure of the amount of income taxes paid (net of refunds received) disaggregated by federal (national) and state jurisdictions. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied on a prospective basis and retrospective application is permitted. Management is evaluating the Update and does not expect adoption of the Update to have a material effect on the Company’s financial position or results of operations.

Servicing - Summary of Mortgage Servicing Rights Capitalized and Amortized (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Servicing Asset at Amortized Cost [Line Items]
Beginning of Year			$ 5,648
End of Year	$ 5,644		5,644		$ 5,648
Valuation Allowance			49		7
Mortgage Servicing Rights [Member]
Servicing Asset at Amortized Cost [Line Items]
Beginning of Year	5,511	$ 5,637	5,655	$ 3,549	3,549
Capitalized Additions	359	158	570	2,567
Amortization	(177)	(105)	(532)	(426)
End of Year	5,693	5,690	5,693	5,690	$ 5,655
Valuation Allowance	(49)	(3)	(49)	(3)
Mortgage Servicing Rights net, September 30	$ 5,644	$ 5,687	$ 5,644	$ 5,687

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Fair Value of Financial Instruments - Changes in the Level 3 Fair Value Category of Unobservable Inputs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
State and Local Governments Tax-Exempt [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 520	$ 1,831	$ 1,188	$ 2,071
Change in Fair Value	$ 4		$ 1	$ 5
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Payments, Maturities & Calls	$ (170)	$ (657)	$ (835)	$ (902)
Ending Balance	354	1,174	354	1,174
State and Local Governments Taxable[Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	1,266	1,278	1,272	1,274
Change in Fair Value	$ 26	$ (25)	$ 20	$ (21)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Ending Balance	$ 1,292	$ 1,253	$ 1,292	$ 1,253
State and Local Governments [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	1,786	3,109	2,460	3,345
Change in Fair Value	$ 30	$ (25)	$ 21	$ (16)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Payments, Maturities & Calls	$ (170)	$ (657)	$ (835)	$ (902)
Ending Balance	$ 1,646	$ 2,427	$ 1,646	$ 2,427

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Condensed Consolidated Statements of Changes to Stockholder's Equity (Parenthetical) (Unaudited) - $ / shares	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Cash dividends declared, per share	$ 0.22125	$ 0.22	$ 0.22	$ 0.21	$ 0.21	$ 0.21
Common Stock [Member]
Issuance of shares of restricted stock, Shares	36,800		23,369	41,225		21,700
Issuance of shares of restricted stock, forfeitures	1,250	1,200	250	950	4,050

Loans - Risk Category of Loans by Portfolio Class Based on Year of Origination (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Grand Total	$ 2,535,291	$ 2,578,472
Consumer Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	32,347	78,526
2023	67,066	88,996
2022	81,987	90,697
2021	93,107	82,843
2020	77,689	32,548
Prior	113,266	95,380
Term Total	465,462	468,990
Revolving Loans Amortized Cost Basis	58,717	52,918
Revolving Loans Converted to Term	91
Grand Total	524,270	521,908
Gross charge-offs - Prior	13
Gross charge-offs - Term Total	13
Gross charge-offs - Grand Total	13
Consumer Real Estate [Member] \| Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	32,347	77,298
2023	67,066	88,695
2022	81,338	90,139
2021	91,901	82,680
2020	77,460	32,302
Prior	112,018	94,294
Term Total	462,130	465,408
Revolving Loans Amortized Cost Basis	58,545	52,904
Revolving Loans Converted to Term	91
Grand Total	520,766	518,312
Consumer Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		1,228
2023		40
2022	38
2021	416
Prior	122	134
Term Total	576	1,402
Revolving Loans Amortized Cost Basis	19
Grand Total	595	1,402
Consumer Real Estate [Member] \| Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023		261
2022	611	558
2021	790	163
2020	229	246
Prior	1,126	952
Term Total	2,756	2,180
Revolving Loans Amortized Cost Basis	153	14
Grand Total	2,909	2,194
Agricultural Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	26,841	30,504
2023	28,716	38,060
2022	35,822	37,378
2021	23,600	26,060
2020	24,451	18,864
Prior	80,529	72,516
Term Total	219,959	223,382
Revolving Loans Amortized Cost Basis	92	97
Grand Total	220,051	223,479
Agricultural Real Estate [Member] \| Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	20,875	30,504
2023	28,716	37,199
2022	35,451	25,168
2021	23,600	25,874
2020	24,451	18,456
Prior	80,510	68,651
Term Total	213,603	205,852
Revolving Loans Amortized Cost Basis	92	97
Grand Total	213,695	205,949
Agricultural Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023		861
2022	246	14
2020		149
Prior	14	359
Term Total	260	1,383
Grand Total	260	1,383
Agricultural Real Estate [Member] \| Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	5,966
2022	125	12,196
2021		186
2020		259
Prior	5	3,506
Term Total	6,096	16,147
Grand Total	6,096	16,147
Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	9,097	18,339
2023	11,755	21,585
2022	15,845	10,477
2021	6,601	4,974
2020	3,611	3,856
Prior	4,172	1,880
Term Total	51,081	61,111
Revolving Loans Amortized Cost Basis	86,495	71,652
Revolving Loans Converted to Term	11
Grand Total	137,587	132,763
Agricultural [Member] \| Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	7,996	17,787
2023	11,712	20,330
2022	15,845	8,356
2021	6,593	4,476
2020	3,569	3,856
Prior	4,172	1,880
Term Total	49,887	56,685
Revolving Loans Amortized Cost Basis	84,934	69,824
Revolving Loans Converted to Term	11
Grand Total	134,832	126,509
Agricultural [Member] \| Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		38
2023	19	621
2022		112
2021	8
Term Total	27	771
Revolving Loans Amortized Cost Basis	30	330
Grand Total	57	1,101
Agricultural [Member] \| Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	1,101	514
2023	24	634
2022		2,009
2021		498
2020	42
Term Total	1,167	3,655
Revolving Loans Amortized Cost Basis	1,531	1,498
Grand Total	2,698	5,153
Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	70,907	259,096
2023	246,975	447,816
2022	430,877	245,273
2021	221,122	133,524
2020	117,542	136,851
Prior	211,506	112,515
Term Total	1,298,929	1,335,075
Grand Total	1,298,929	1,335,075
Gross charge-offs - Prior	15
Gross charge-offs - Term Total	15
Gross charge-offs - Grand Total	15
Commercial Real Estate [Member] \| Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	70,907	224,232
2023	212,460	438,716
2022	418,161	245,273
2021	221,122	122,656
2020	116,176	136,225
Prior	210,309	99,378
Term Total	1,249,135	1,266,480
Grand Total	1,249,135	1,266,480
Commercial Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		34,864
2023	33,610	9,100
2022	12,716
2021		10,793
2020	1,366	626
Prior		12,342
Term Total	47,692	67,725
Grand Total	47,692	67,725
Commercial Real Estate [Member] \| Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	905
Prior	1,197	795
Term Total	2,102	795
Grand Total	2,102	795
Commercial Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021		75
Term Total		75
Grand Total		75
Commercial & Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	25,614	57,014
2023	58,149	52,186
2022	42,553	25,087
2021	16,810	20,399
2020	15,185	2,610
Prior	2,158	1,306
Term Total	160,469	158,602
Revolving Loans Amortized Cost Basis	99,875	96,156
Revolving Loans Converted to Term	144
Grand Total	260,488	254,758
Gross charge-offs - fiscal year 2021		565
Gross charge-offs - fiscal year 2020	101
Gross charge-offs - Term Total	101	565
Gross charge-offs - Revolving Loans Converted to Term	5
Gross charge-offs - Grand Total	106	565
Commercial & Industrial [Member] \| Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	25,573	56,224
2023	57,631	51,663
2022	42,542	24,876
2021	16,616	20,071
2020	15,185	2,142
Prior	1,689	932
Term Total	159,236	155,908
Revolving Loans Amortized Cost Basis	96,175	90,018
Revolving Loans Converted to Term	144
Grand Total	255,555	245,926
Commercial & Industrial [Member] \| Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		716
2023	72	69
2022		211
2021	194	146
2020		437
Prior	337	357
Term Total	603	1,936
Revolving Loans Amortized Cost Basis	2	6,016
Grand Total	605	7,952
Commercial & Industrial [Member] \| Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	41	74
2023	446	454
2022	11
2020		31
Prior	132	17
Term Total	630	576
Revolving Loans Amortized Cost Basis	3,698	122
Grand Total	4,328	698
Commercial & Industrial [Member] \| Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021		182
Term Total		182
Grand Total		182
Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand Total	68,050	80,353
Consumer [Member] \| Payment Performance [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	10,831	21,537
2023	15,823	40,787
2022	30,583	10,666
2021	6,859	5,012
2020	2,883	1,825
Prior	868	482
Term Total	67,847	80,309
Revolving Loans Amortized Cost Basis	203	44
Grand Total	68,050	80,353
Gross charge-offs - fiscal year 2024	161	236
Gross charge-offs - fiscal year 2023	45	51
Gross charge-offs - fiscal year 2022	50	100
Gross charge-offs - fiscal year 2021	10	38
Gross charge-offs - Term Total	266	425
Gross charge-offs - Grand Total	266	425
Consumer [Member] \| Performing [Member] \| Payment Performance [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	10,805	21,511
2023	15,819	40,729
2022	30,544	10,666
2021	6,859	5,006
2020	2,879	1,825
Prior	868	480
Term Total	67,774	80,217
Revolving Loans Amortized Cost Basis	203	44
Grand Total	67,977	80,261
Consumer [Member] \| Nonperforming [Member] \| Payment Performance [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024	26	26
2023	4	58
2022	39
2021		6
2020	4
Prior		2
Term Total	73	92
Grand Total	73	92
Other Loan [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		2,810
2022		16,761
2021	16,439	5,790
2020	5,299	445
Prior	4,178	4,330
Term Total	25,916	30,136
Grand Total	25,916	$ 30,136
Other Loan [Member] \| Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021	16,439
2020	5,299
Prior	4,178
Term Total	25,916
Grand Total	$ 25,916

Earnings Per Share - Additional Information (Detail)					3 Months Ended
Earnings Per Share - Additional Information (Detail)	Jun. 06, 2024 USD ($) Director shares	Mar. 01, 2024 USD ($) shares	Jun. 02, 2023 USD ($) Director shares	Mar. 01, 2023 USD ($) shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($) shares
Earnings Per Share [Line Items]
Number of directors received shares \| shares	716		754
Number of directors received shares \| Director	12		12
Compensation annual basis committee award \| $	$ 15,007		$ 14,997
Senior Management
Earnings Per Share [Line Items]
Restricted stock awards, Shares \| shares		23,369		21,700
Restricted stock awards \| $		$ 472,054		$ 562,030
Other Members of Management
Earnings Per Share [Line Items]
Restricted stock awards, Shares \| shares					36,800	41,225
Restricted stock awards \| $					$ 979,616	$ 844,018
One Director
Earnings Per Share [Line Items]
Number of directors received shares \| shares	282
Number of directors received shares \| Director	1
Compensation annual basis committee award \| $	$ 5,911

Loans - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value adjustment of derivative	$ 3,000	$ 2,700
Residential mortgage loan	2,512,852	2,556,167
Asset Pledged as Collateral without Right [Member] \| HELOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Residential mortgage loan	11,400	12,100
Asset Pledged as Collateral without Right [Member] \| Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Residential mortgage loan	358,800	158,900
Asset Pledged as Collateral without Right [Member] \| Multi-family Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Residential mortgage loan	46,200
Asset Pledged as Collateral without Right [Member] \| Residential Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Residential mortgage loan	$ 194,300	$ 210,900

Business Combination and Asset Purchase - Summary of Changes in Accretable Yield or Income Expected to be Collected (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Peoples Federal Savings and Loan [Member]
Business Acquisition [Line Items]
Beginning Balance	$ 450	$ 680	$ 566	$ 798
Additions		2		6
Accretion	(58)	(58)	(174)	(174)
Disposals				(6)
Ending Balance	392	624	392	624
Perpetual Federal Savings Bank [Member]
Business Acquisition [Line Items]
Beginning Balance	2,124	3,572	2,795	4,236
Additions		14		39
Accretion	(335)	(456)	(1,006)	(1,145)
Ending Balance	1,789	3,130	1,789	3,130
Ossian Financial Services, Inc. [Member]
Business Acquisition [Line Items]
Beginning Balance	206	382	294	470
Accretion	(44)	(44)	(132)	(132)
Ending Balance	162	338	162	338
Limberlost Bancshares, Inc. [Member]
Business Acquisition [Line Items]
Beginning Balance	146	575	363	785
Additions		6		11
Accretion	(109)	(109)	(327)	(324)
Reclassification from nonaccretable difference			1
Ending Balance	$ 37	$ 472	$ 37	$ 472

Business Combination and Asset Purchase - Additional Information (Detail)						9 Months Ended
	Oct. 01, 2022 USD ($) Office $ / shares shares	Oct. 01, 2021 USD ($) Office $ / shares shares	Apr. 30, 2021 USD ($) Office $ / shares shares	Nov. 16, 2020 USD ($) shares	Jan. 01, 2019 USD ($) shares $ / shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Nov. 30, 2020 USD ($) Client
Business Acquisition [Line Items]
Common stock, shares outstanding \| shares						13,702,593		13,664,641
Goodwill						$ 86,358,000		$ 86,358,000
Amortization expense						1,242,000	$ 1,242,000
Core Deposits [Member]
Business Acquisition [Line Items]
Amortization expense						1,200,000	1,200,000
Amortization expense for 2023						1,656,000
Customer Lists [Member]
Business Acquisition [Line Items]
Amortization expense						92,000	$ 92,000
Amortization expense for 2023						123,000
Peoples Federal Savings and Loan [Member]
Business Acquisition [Line Items]
Number of full-service offices \| Office	3
Common stock issued in exchange of each outstanding share	0.6597
Cash payment for exchange of each share \| $ / shares	$ 24
Minimum number of shares to be exchanged under merger agreement \| shares	758,566
Common stock, shares outstanding \| shares	1,167,025
Share price \| $ / shares	$ 26.87
Total consideration for acquisition	$ 23,249,000
Cash paid for the capital stock	9,806,000
Stock issued for acquisition	13,446,000
Goodwill	5,924,000
Fair value of assets acquired	101,800,000
Gross principal and contractual interest	116,100,000
Acquisition expected to be uncollectible	$ 0
Loan receivable weighted average life	44 months 12 days
Business combination, premises and equipment written up value	$ 581,000
Business combination, premises and equipment written down value	$ 597,000
Business combination, average remaining life	12 years 9 months 18 days
Fair value for certificate of deposit, valuation amount	$ 662,000
Fair value for certificate of deposit, amortization period	1 year 1 month 6 days
Fair value of Federal Home Loan Bank (FHLB) advances, valuation amount	$ 69,000
Fair value of Federal Home Loan Bank (FHLB) advances, amortization period	5 years 2 months 12 days
Peoples Federal Savings and Loan [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase	$ 6,000,000
Remaining economic useful life	7 years
Recognition of core deposit tangible asset with acquired purchase						6,000,000
Amortization expense for 2023						861,000
Perpetual Federal Savings Bank [Member]
Business Acquisition [Line Items]
Number of full-service offices \| Office		1
Common stock issued in exchange of each outstanding share		1.7766
Cash payment for exchange of each share \| $ / shares		$ 41.20
Business acquisition share owned subject to adjustment \| shares		1,833,999
Common stock, shares outstanding \| shares		2,470,032
Share price \| $ / shares		$ 22.4
Total consideration for acquisition		$ 100,300,000
Cash paid for the capital stock		59,200,000
Stock issued for acquisition		41,100,000
Goodwill		25,200,000
Perpetual Federal Savings Bank [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase		$ 668,000
Remaining economic useful life		7 years
Amortization expense for 2023						95,000
Ossian State Bank [Member]
Business Acquisition [Line Items]
Number of full-service offices \| Office			2
Ossian State Bank [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit tangible asset with acquired purchase						980,200
Ossian Financial Services, Inc. [Member]
Business Acquisition [Line Items]
Cash payment for exchange of each share \| $ / shares			$ 67.71
Common stock, shares outstanding \| shares			295,388
Total consideration for acquisition			$ 20,000,000.0
Goodwill			$ 7,900,000
Goodwill deductible for tax purpose, period			15 years
Ossian Financial Services, Inc. [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase			$ 980,200
Remaining economic useful life			7 years
Amortization expense for 2023						140,000
Bank of Geneva [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase						$ 3,900,000
Remaining economic useful life						7 years
Limberlost Bancshares, Inc. [Member]
Business Acquisition [Line Items]
Common stock issued in exchange of each outstanding share \| shares					1,830
Cash payment for exchange of each share \| $ / shares					$ 8,465
Common stock, shares outstanding \| shares					1,000
Share price \| $ / shares					$ 38.49
Total consideration for acquisition					$ 78,900,000
Cash paid for the capital stock					8,500,000
Stock issued for acquisition					70,400,000
Goodwill					43,300,000
Limberlost Bancshares, Inc. [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase					$ 3,900,000
Remaining economic useful life					7 years
Perpetual Federal Savings Bank [Member] \| Core Deposits [Member]
Business Acquisition [Line Items]
Recognition of core deposit tangible asset with acquired purchase						$ 668,000
Adams County Financial Resources [Member]
Business Acquisition [Line Items]
Total consideration for acquisition				$ 825,000
Common stock issued in exchange of each outstanding share \| shares				40,049
Assets under management amount									$ 83,000,000
Number of clients assets under management \| Client									450
Adams County Financial Resources [Member] \| Customer Lists [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase				$ 800,000
Remaining economic useful life				6 years 6 months
Amortization expense for 2023						$ 123,000

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 244,572	$ 140,917
Federal funds sold	932	1,284
Total cash and cash equivalents	245,504	142,201
Interest-bearing time deposits	2,727	2,740
Securities - available-for-sale	404,881	358,478
Other securities, at cost	15,028	17,138
Loans held for sale	1,706	1,576
Loans, net of allowance for credit losses of $25,484 and $25,024	2,512,852	2,556,167
Premises and equipment	33,779	35,790
Construction in progress	35	8
Goodwill	86,358	86,358
Loan servicing rights	5,644	5,648
Bank owned life insurance	34,624	33,907
Other assets	46,047	43,218
Total Assets	3,389,185	3,283,229
Deposits
Noninterest-bearing	481,444	528,465
Interest-bearing
NOW accounts	865,617	816,790
Savings	661,565	599,191
Time	676,187	663,017
Total deposits	2,684,813	2,607,463
Securities sold under agreements to repurchase	27,292	28,218
Federal Home Loan Bank (FHLB) advances	263,081	265,750
Subordinated notes, net of unamortized issuance costs	34,789	34,702
Dividend payable	2,998	2,974
Accrued expenses and other liabilities	40,832	27,579
Total liabilities	3,053,805	2,966,686
Commitments and Contingencies
Stockholders' Equity
Common stock - No par value 20,000,000 shares authorized; issued 14,564,425 shares 9/30/24 and 12/31/23; outstanding 13,702,593 shares 9/30/24 and 13,664,641 shares 12/31/23	135,193	135,515
Treasury stock - 861,832 shares 9/30/24 and 899,784 shares 12/31/23	(10,904)	(11,040)
Retained earnings	230,465	221,080
Accumulated other comprehensive loss	(19,374)	(29,012)
Total stockholders' equity	335,380	316,543
Total Liabilities and Stockholders' Equity	$ 3,389,185	$ 3,283,229

Loans - Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans:
Loans - Gross	$ 2,536,837		$ 2,580,674
Less: Net deferred loan fees and costs	1,499		517
Loans after net deferred loan fees and costs	2,538,336		2,581,191
Less: Allowance for credit losses	(25,484)	$ (25,270)	(25,024)	$ (25,277)	$ (24,910)	$ (20,313)
Loans - Net	2,512,852		2,556,167
Consumer Real Estate [Member]
Loans:
Loans - Gross	524,055		521,895
Less: Allowance for credit losses	(3,363)	(3,201)	(3,581)	(3,842)	(3,998)	(998)
Agricultural Real Estate [Member]
Loans:
Loans - Gross	220,328		223,791
Less: Allowance for credit losses	(937)	(926)	(312)	(315)	(237)	(349)
Agricultural [Member]
Loans:
Loans - Gross	137,252		132,560
Less: Allowance for credit losses	(261)	(285)	(336)	(185)	(107)	(751)
Commercial Real Estate [Member]
Loans:
Loans - Gross	1,301,160		1,337,766
Less: Allowance for credit losses	(16,455)	(16,319)	(17,400)	(16,805)	(16,681)	(11,924)
Commercial and Industrial [Member]
Loans:
Loans - Gross	260,732		254,935
Consumer [Member]
Loans:
Loans - Gross	67,394		79,591
Less: Allowance for credit losses	(1,086)	$ (1,172)	(1,302)	$ (1,422)	$ (1,120)	$ (909)
Other Loan [Member]
Loans:
Loans - Gross	$ 25,916		$ 30,136

Securities - Amortized Cost and Fair Value of Securities with Gross Unrealized Gains and Losses (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 429,406	$ 395,203
Gross Unrealized Gains	646	136
Gross Unrealized Losses	(25,171)	(36,861)
Fair Value	404,881	358,478
U.S. Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	109,394	87,182
Gross Unrealized Gains	170	1
Gross Unrealized Losses	(4,431)	(6,913)
Fair Value	105,133	80,270
U.S. Government Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	144,675	140,960
Gross Unrealized Gains	57
Gross Unrealized Losses	(8,372)	(12,738)
Fair Value	136,360	128,222
Mortgage-backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	105,479	94,061
Gross Unrealized Gains	297
Gross Unrealized Losses	(9,083)	(11,929)
Fair Value	96,693	82,132
State and Local Governments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	69,858	73,000
Gross Unrealized Gains	122	135
Gross Unrealized Losses	(3,285)	(5,281)
Fair Value	$ 66,695	$ 67,854

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

Fair Value of Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment	$ 49	$ 7
Level 3 [Member] \| Collateral Dependent [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 2,800	$ 22,700

Loans - Contractual Aging of Recorded Investment in Past Due Loans by Portfolio Classification of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	$ 2,536,837	$ 2,580,674
Total Financing Receivables	2,535,291	2,578,472
30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	3,146	2,657
60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	186	4,735
Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	1,553	4,182
Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	4,885	11,574
Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	2,530,406	2,566,898
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	524,055	521,895
Total Financing Receivables	524,270	521,908
Consumer Real Estate [Member] \| 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	2,854	1,914
Consumer Real Estate [Member] \| 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	128	137
Consumer Real Estate [Member] \| Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	1,091	670
Consumer Real Estate [Member] \| Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	4,073	2,721
Consumer Real Estate [Member] \| Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	520,197	519,187
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	220,328	223,791
Total Financing Receivables	220,051	223,479
Agricultural Real Estate [Member] \| 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		3,429
Agricultural Real Estate [Member] \| Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		55
Agricultural Real Estate [Member] \| Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		3,484
Agricultural Real Estate [Member] \| Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	220,051	219,995
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	137,252	132,560
Total Financing Receivables	137,587	132,763
Agricultural [Member] \| 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	35
Agricultural [Member] \| 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	13	1,132
Agricultural [Member] \| Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	91	2,977
Agricultural [Member] \| Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	139	4,109
Agricultural [Member] \| Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	137,448	128,654
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	1,301,160	1,337,766
Total Financing Receivables	1,298,929	1,335,075
Commercial Real Estate [Member] \| 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		380
Commercial Real Estate [Member] \| Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	360	255
Commercial Real Estate [Member] \| Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	360	635
Commercial Real Estate [Member] \| Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	1,298,569	1,334,440
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Financing Receivables	286,404	284,894
Commercial and Industrial [Member] \| 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	50	145
Commercial and Industrial [Member] \| 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	28
Commercial and Industrial [Member] \| Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	11	199
Commercial and Industrial [Member] \| Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	89	344
Commercial and Industrial [Member] \| Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	286,315	284,550
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	67,394	79,591
Total Financing Receivables	68,050	80,353
Consumer [Member] \| 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	207	218
Consumer [Member] \| 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	17	37
Consumer [Member] \| Greater Than 90 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		26
Consumer [Member] \| Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	224	281
Consumer [Member] \| Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	$ 67,826	$ 80,072

Securities

9 Months Ended

Sep. 30, 2024

Investments, Debt and Equity Securities [Abstract]

Securities

NOTE 3 SECURITIES

Mortgage-backed securities, as shown in the following tables, are all government sponsored enterprises. The amortized cost and fair value of securities, with gross unrealized gains and losses at September 30, 2024 and December 31, 2023, are as follows:


	(In Thousands)
	September 30, 2024
	Amortized		Gross Unrealized		Gross Unrealized			Fair
	Cost		Gains		Losses			Value
Available-for-Sale:
U.S. Treasury	$	109,394	$	170	$	(4,431	)	$	105,133
U.S. Government agencies		144,675		57		(8,372	)		136,360
Mortgage-backed securities		105,479		297		(9,083	)		96,693
State and local governments		69,858		122		(3,285	)		66,695
Total available-for-sale securities	$	429,406	$	646	$	(25,171	)	$	404,881


	(In Thousands)
	December 31, 2023
	Amortized		Gross Unrealized		Gross Unrealized			Fair
	Cost		Gains		Losses			Value
Available-for-Sale:
U.S. Treasury	$	87,182	$	1	$	(6,913	)	$	80,270
U.S. Government agencies		140,960		-		(12,738	)		128,222
Mortgage-backed securities		94,061		-		(11,929	)		82,132
State and local governments		73,000		135		(5,281	)		67,854
Total available-for-sale securities	$	395,203	$	136	$	(36,861	)	$	358,478

Investment securities will at times depreciate to an unrealized loss position. The Company utilizes the following criteria to assess whether the unrealized loss requires an allowance for credit losses on investment securities. No one item by itself will necessarily signal that an allowance for credit losses on investment securities should be established.

The fair value of the security has significantly declined from book value.

A downgrade has occurred that lowered the credit rating to below investment grade (below Baa3 by Moody and BBB – by Standard and Poors.)

Dividends have been reduced or eliminated or scheduled interest payments have not been made.

Management does not possess both the intent and ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value.

If the unrealized loss is determined to be the result of credit quality factors, the present value of the cash flows expected to be collected is compared to the amortized cost basis. 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 is recorded, limited by the amount that the fair value is less than the amortized cost basis. Adjustments to the allowance are recorded in the Company's consolidated statement of income as a component of the provision for credit losses. The table below is presented by category of security and length of time in a continuous loss position. The Company did not record an allowance for credit losses on its investment securities available for sale as the unrealized losses were attributable to changes in interest rates, not credit quality.

Information pertaining to securities with gross unrealized losses at September 30, 2024 and December 31, 2023, aggregated by investment category and length of time that individual securities have been in a continuous loss position follows:


	(In Thousands)
	September 30, 2024
	Less Than Twelve Months					Twelve Months & Over					Total
	Gross Unrealized			Fair		Gross Unrealized			Fair		Gross Unrealized			Fair
	Losses			Value		Losses			Value		Losses			Value
U.S. Treasury	$	(1	)	$	248	$	(4,430	)	$	72,558	$	(4,431	)	$	72,806
U.S. Government agencies		-			-		(8,372	)		132,490		(8,372	)		132,490
Mortgage-backed securities		-			-		(9,083	)		72,452		(9,083	)		72,452
State and local governments		(6	)		1,902		(3,279	)		54,966		(3,285	)		56,868
Total available-for-sale securities	$	(7	)	$	2,150	$	(25,164	)	$	332,466	$	(25,171	)	$	334,616


	(In Thousands)
	December 31, 2023
	Less Than Twelve Months					Twelve Months & Over					Total
	Gross Unrealized			Fair		Gross Unrealized			Fair		Gross Unrealized			Fair
	Losses			Value		Losses			Value		Losses			Value
U.S. Treasury	$	(4	)	$	494	$	(6,909	)	$	79,528	$	(6,913	)	$	80,022
U.S. Government agencies		-			-		(12,738	)		128,222		(12,738	)		128,222
Mortgage-backed securities		(20	)		4,372		(11,909	)		77,759		(11,929	)		82,131
State and local governments		(2	)		931		(5,279	)		60,402		(5,281	)		61,333
Total available-for-sale securities	$	(26	)	$	5,797	$	(36,835	)	$	345,911	$	(36,861	)	$	351,708

Unrealized losses on securities have not been recognized into income because the issuers’ bonds are of high credit quality, values have only been impacted by changes in interest rates since the securities were purchased, and the Company has the intent and ability to hold the securities for the foreseeable future. The fair value is expected to recover as the bonds approach the maturity date.

Below are the gross realized gains and losses for the three and nine months ended September 30, 2024 and September 30, 2023.


	(In Thousands)				(In Thousands)
	Three Months Ended				Nine Months Ended
	September 30, 2024		September 30, 2023		September 30, 2024		September 30, 2023
Gross realized gains	$	-	$	-	$	-	$	12
Gross realized losses		-		-		-		(903	)
Net realized losses	$	-	$	-	$	-	$	(891	)
Tax benefit related to net realized losses	$	-	$	-	$	-	$	(187	)

The net realized losses on sales and related tax benefit is a reclassification out of accumulated other comprehensive loss. The net realized losses are included in net loss on sale of available-for-sale securities and the related tax benefit is included in income taxes in the condensed consolidated statements of income and comprehensive income.

The amortized cost and fair value of debt securities at September 30, 2024, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.


	(In Thousands)
	Amortized
	Cost		Fair Value
One year or less	$	46,191	$	45,568
After one year through five years		255,064		241,067
After five years through ten years		21,268		20,144
After ten years		1,404		1,409
Total	$	323,927	$	308,188
Mortgage-backed securities		105,479		96,693
Total	$	429,406	$	404,881

Investments with a carrying value of $214.8 million and $194.1 million at September 30, 2024 and December 31, 2023, respectively, were pledged to secure public deposits and securities sold under repurchase agreements. Investments with a carrying value of $32.2 million were pledged to the Federal Reserve's Discount Window to provide additional borrowing capacity at September 30, 2024. These investments were reallocated from the $61.7 million that were pledged to the Federal Reserve's Bank Term Funding Program (BTFP) at December 31, 2023. The BTFP was discontinued in March of 2024. The remaining investments pledged to BTFP were released.

Other securities primarily include Federal Home Loan Bank of Cincinnati and Indianapolis stock in the amount of $15.0 million as of September 30, 2024 and $14.8 million as of December 31, 2023.

Loans - Summary of Activities in Allowance for Credit Losses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Allowance for Loan Losses
Balance at beginning of year	$ 25,270	$ 24,910	$ 25,024	$ 20,313	$ 20,313
Provision for credit losses - loans	282	460	598	1,420	1,698
Charge Offs	(123)	(148)	(400)	(330)	(990)
Recoveries	55	55	262	310	439
Balance at ending of year	25,484	25,277	25,484	25,277	25,024
Consumer Real Estate [Member]
Allowance for Loan Losses
Balance at beginning of year	3,201	3,998	3,581	998	998
Provision for credit losses - loans	161	(170)	(211)	(57)	(326)
Charge Offs			(13)
Recoveries	1	14	6	27	35
Balance at ending of year	3,363	3,842	3,363	3,842	3,581
Agricultural Real Estate [Member]
Allowance for Loan Losses
Balance at beginning of year	926	237	312	349	349
Provision for credit losses - loans	11	77	625	27	24
Recoveries		1		105	105
Balance at ending of year	937	315	937	315	312
Agricultural [Member]
Allowance for Loan Losses
Balance at beginning of year	285	107	336	751	751
Provision for credit losses - loans	(24)	78	(75)	84	225
Recoveries					10
Balance at ending of year	261	185	261	185	336
Commercial Real Estate [Member]
Allowance for Loan Losses
Balance at beginning of year	16,319	16,681	17,400	11,924	11,924
Provision for credit losses - loans	148	123	(937)	1,374	1,967
Charge Offs	(15)		(15)
Recoveries	3	1	7	6	8
Balance at ending of year	16,455	16,805	16,455	16,805	17,400
Commercial and Industrial [Member]
Allowance for Loan Losses
Balance at beginning of year	3,367	2,767	2,093	5,382	5,382
Provision for credit losses - loans	(2)	(65)	1,268	(527)	(643)
Charge Offs	(5)		(106)		(565)
Recoveries	22	6	127	18	84
Balance at ending of year	3,382	2,708	3,382	2,708	2,093
Consumer [Member]
Allowance for Loan Losses
Balance at beginning of year	1,172	1,120	1,302	909	909
Provision for credit losses - loans	(12)	417	(72)	519	451
Charge Offs	(103)	(148)	(266)	(330)	(425)
Recoveries	29	33	122	154	197
Balance at ending of year	$ 1,086	1,422	$ 1,086	1,422	1,302
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan Losses
Balance at beginning of year				$ 3,564	$ 3,564
Accounting Standards Update [Extensible Enumeration]				Accounting Standards Update 2016-13 [Member]	Accounting Standards Update 2016-13 [Member]
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Consumer Real Estate [Member]
Allowance for Loan Losses
Balance at beginning of year				$ 2,874	$ 2,874
Balance at ending of year		2,874		2,874
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Agricultural Real Estate [Member]
Allowance for Loan Losses
Balance at beginning of year				(166)	(166)
Balance at ending of year		(166)		(166)
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Agricultural [Member]
Allowance for Loan Losses
Balance at beginning of year				(650)	(650)
Balance at ending of year		(650)		(650)
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Commercial Real Estate [Member]
Allowance for Loan Losses
Balance at beginning of year				3,501	3,501
Balance at ending of year		3,501		3,501
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Commercial and Industrial [Member]
Allowance for Loan Losses
Balance at beginning of year				(2,165)	(2,165)
Balance at ending of year		(2,165)		(2,165)
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Consumer [Member]
Allowance for Loan Losses
Balance at beginning of year				170	$ 170
Balance at ending of year		$ 170		$ 170

Earnings Per Share - Calculation of Basic Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Net income	$ 6,516	$ 5,682	$ 5,359	$ 4,777	$ 6,001	$ 6,466	$ 17,557	$ 17,244
Less: distributed earnings allocated to participating securities	(36)			(33)			(108)	(95)
Less: undistributed earnings allocated to participating securities	(40)			(20)			(97)	(90)
Net earnings available to common shareholders	$ 6,440			$ 4,724			$ 17,352	$ 17,059
Weighted average common shares outstanding including participating securities	13,687,119			13,650,823			13,679,955	13,633,101
Less: average unvested restricted shares	(158,748)			(152,127)			(159,823)	(146,184)
Weighted average common shares outstanding	13,528,371			13,498,696			13,520,132	13,486,917
Basic earnings per share	$ 0.48			$ 0.35			$ 1.28	$ 1.26
Diluted earnings per share	$ 0.48			$ 0.35			$ 1.28	$ 1.26

Loans (Tables)

9 Months Ended

Sep. 30, 2024

Receivables [Abstract]

Loans

Loan balances as of September 30, 2024 and December 31, 2023 are summarized below:


	(In Thousands)
Loans:	September 30, 2024			December 31, 2023
Consumer Real Estate	$	524,055		$	521,895
Agricultural Real Estate		220,328			223,791
Agricultural		137,252			132,560
Commercial Real Estate		1,301,160			1,337,766
Commercial and Industrial		260,732			254,935
Consumer		67,394			79,591
Other		25,916			30,136
		2,536,837			2,580,674
Less: Net deferred loan fees and costs and other*		1,499			517
		2,538,336			2,581,191
Less: Allowance for credit losses		(25,484	)		(25,024	)
Loans - Net	$	2,512,852		$	2,556,167

Distribution of Fixed Rate Loans and Variable Rate Loans by Major Loan Category

The distribution of fixed rate loans and variable rate loans by major loan category is as follows as of September 30, 2024 and December 31, 2023:


	(In Thousands)
	September 30, 2024				December 31, 2023
	Fixed		Variable		Fixed		Variable
Consumer Real Estate	$	311,679	$	212,376	$	329,142	$	192,753
Agricultural Real Estate		122,465		97,863		123,783		100,008
Agricultural		49,635		87,617		56,269		76,291
Commercial Real Estate		959,346		341,814		1,024,989		312,777
Commercial and Industrial		135,030		125,702		131,385		123,550
Consumer		67,363		31		79,526		65
Other		16,200		9,716		20,552		9,584

Contractual Aging of Recorded Investment in Past Due Loans by Portfolio Classification of Loans


	(In Thousands)
September 30, 2024	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer Real Estate	$	2,854	$	128	$	1,091	$	4,073	$	520,197	$	524,270	$	-
Agricultural Real Estate		-		-		-		-		220,051		220,051		-
Agricultural		35		13		91		139		137,448		137,587		-
Commercial Real Estate		-		-		360		360		1,298,569		1,298,929		-
Commercial and Industrial		50		28		11		89		286,315		286,404		-
Consumer		207		17		-		224		67,826		68,050		-
Total	$	3,146	$	186	$	1,553	$	4,885	$	2,530,406	$	2,535,291	$	-


	(In Thousands)
December 31, 2023	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer Real Estate	$	1,914	$	137	$	670	$	2,721	$	519,187	$	521,908	$	-
Agricultural Real Estate		-		3,429		55		3,484		219,995		223,479		-
Agricultural		-		1,132		2,977		4,109		128,654		132,763		-
Commercial Real Estate		380		-		255		635		1,334,440		1,335,075		-
Commercial and Industrial		145		-		199		344		284,550		284,894		-
Consumer		218		37		26		281		80,072		80,353		-
Total	$	2,657	$	4,735	$	4,182	$	11,574	$	2,566,898	$	2,578,472	$	-

Amortized Cost of Nonaccrual Loans by Portfolio Class of Loans

The following tables present the amortized cost of nonaccrual loans by class of loans as of September 30, 2024 and as of December 31, 2023:


	(In Thousands)
	September 30, 2024
	Nonaccrual				Loans Past
	With No				Due Over
	Allowance				89 Days
	for Credit Loss		Nonaccrual		Still Accruing
Consumer Real Estate	$	1,687	$	2,197	$	-
Agricultural Real Estate		125		125		-
Agricultural		105		105		-
Commercial Real Estate		360		360		-
Commercial & Industrial		39		39		-
Consumer		72		72		-
Total	$	2,388	$	2,898	$	-


	(In Thousands)
	December 31, 2023
	Nonaccrual				Loans Past
	With No				Due Over
	Allowance				89 Days
	for Credit Loss		Nonaccrual		Still Accruing
Consumer Real Estate	$	1,006	$	1,190	$	-
Agricultural Real Estate		15,949		15,949		-
Agricultural		4,671		4,671		-
Commercial Real Estate		254		254		-
Commercial & Industrial		198		198		-
Consumer		91		91		-
Total	$	22,169	$	22,353	$	-

Risk Category of Loans by Portfolio Class Based on Year of Origination


	(In Thousands)
	September 30, 2024
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2024		2023		2022		2021		2020		Prior		Total		Cost Basis		to Term		Total
Consumer Real Estate
Risk Rating
Pass (1-4)	$	32,347	$	67,066	$	81,338	$	91,901	$	77,460	$	112,018	$	462,130	$	58,545	$	91	$	520,766
Special Mention (5)		-		-		38		416		-		122		576		19		-		595
Substandard (6)		-		-		611		790		229		1,126		2,756		153		-		2,909
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Consumer Real Estate	$	32,347	$	67,066	$	81,987	$	93,107	$	77,689	$	113,266	$	465,462	$	58,717	$	91	$	524,270
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	13	$	13	$	-	$	-	$	13

Agricultural Real Estate
Risk Rating
Pass (1-4)	$	20,875	$	28,716	$	35,451	$	23,600	$	24,451	$	80,510	$	213,603	$	92	$	-	$	213,695
Special Mention (5)		-		-		246		-		-		14		260		-		-		260
Substandard (6)		5,966		-		125		-		-		5		6,096		-		-		6,096
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural Real Estate	$	26,841	$	28,716	$	35,822	$	23,600	$	24,451	$	80,529	$	219,959	$	92	$	-	$	220,051
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Agricultural
Risk Rating
Pass (1-4)	$	7,996	$	11,712	$	15,845	$	6,593	$	3,569	$	4,172	$	49,887	$	84,934	$	11	$	134,832
Special Mention (5)		-		19		-		8		-		-		27		30		-		57
Substandard (6)		1,101		24		-		-		42		-		1,167		1,531		-		2,698
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural	$	9,097	$	11,755	$	15,845	$	6,601	$	3,611	$	4,172	$	51,081	$	86,495	$	11	$	137,587
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	(In Thousands)
	September 30, 2024
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2024		2023		2022		2021		2020		Prior		Total		Cost Basis		to Term		Total
Commercial Real Estate
Risk Rating
Pass (1-4)	$	70,907	$	212,460	$	418,161	$	221,122	$	116,176	$	210,309	$	1,249,135	$	-	$	-	$	1,249,135
Special Mention (5)		-		33,610		12,716		-		1,366		-		47,692		-		-		47,692
Substandard (6)		-		905		-		-		-		1,197		2,102		-		-		2,102
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Commercial Real Estate	$	70,907	$	246,975	$	430,877	$	221,122	$	117,542	$	211,506	$	1,298,929	$	-	$	-	$	1,298,929
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	15	$	15	$	-	$	-	$	15

Commercial & Industrial
Risk Rating
Pass (1-4)	$	25,573	$	57,631	$	42,542	$	16,616	$	15,185	$	1,689	$	159,236	$	96,175	$	144	$	255,555
Special Mention (5)		-		72		-		194		-		337		603		2		-		605
Substandard (6)		41		446		11		-		-		132		630		3,698		-		4,328
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Commercial & Industrial	$	25,614	$	58,149	$	42,553	$	16,810	$	15,185	$	2,158	$	160,469	$	99,875	$	144	$	260,488
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	101	$	-	$	101	$	-	$	5	$	106

Other
Risk Rating
Pass (1-4)	$	-	$	-	$	-	$	16,439	$	5,299	$	4,178	$	25,916	$	-	$	-	$	25,916
Special Mention (5)		-		-		-		-		-		-		-		-		-		-
Substandard (6)		-		-		-		-		-		-		-		-		-		-
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Other	$	-	$	-	$	-	$	16,439	$	5,299	$	4,178	$	25,916	$	-	$	-	$	25,916
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	(In Thousands)
	December 31, 2023
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2023		2022		2021		2020		2019		Prior		Total		Cost Basis		to Term		Total
Consumer Real Estate
Risk Rating
Pass (1-4)	$	77,298	$	88,695	$	90,139	$	82,680	$	32,302	$	94,294	$	465,408	$	52,904	$	-	$	518,312
Special Mention (5)		1,228		40		-		-		-		134		1,402		-		-		1,402
Substandard (6)		-		261		558		163		246		952		2,180		14		-		2,194
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Consumer Real Estate	$	78,526	$	88,996	$	90,697	$	82,843	$	32,548	$	95,380	$	468,990	$	52,918	$	-	$	521,908
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Agricultural Real Estate
Risk Rating
Pass (1-4)	$	30,504	$	37,199	$	25,168	$	25,874	$	18,456	$	68,651	$	205,852	$	97	$	-	$	205,949
Special Mention (5)		-		861		14		-		149		359		1,383		-		-		1,383
Substandard (6)		-		-		12,196		186		259		3,506		16,147		-		-		16,147
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural Real Estate	$	30,504	$	38,060	$	37,378	$	26,060	$	18,864	$	72,516	$	223,382	$	97	$	-	$	223,479
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Agricultural
Risk Rating
Pass (1-4)	$	17,787	$	20,330	$	8,356	$	4,476	$	3,856	$	1,880	$	56,685	$	69,824	$	-	$	126,509
Special Mention (5)		38		621		112		-		-		-		771		330		-		1,101
Substandard (6)		514		634		2,009		498		-		-		3,655		1,498		-		5,153
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Agricultural	$	18,339	$	21,585	$	10,477	$	4,974	$	3,856	$	1,880	$	61,111	$	71,652	$	-	$	132,763
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	(In Thousands)
	December 31, 2023
															Revolving		Revolving
															Loans		Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Converted		Grand
	2023		2022		2021		2020		2019		Prior		Total		Cost Basis		to Term		Total
Commercial Real Estate
Risk Rating
Pass (1-4)	$	224,232	$	438,716	$	245,273	$	122,656	$	136,225	$	99,378	$	1,266,480	$	-	$	-	$	1,266,480
Special Mention (5)		34,864		9,100		-		10,793		626		12,342		67,725		-		-		67,725
Substandard (6)		-		-		-		-		-		795		795		-		-		795
Doubtful (7)		-		-		-		75		-		-		75		-		-		75
Total Commercial Real Estate	$	259,096	$	447,816	$	245,273	$	133,524	$	136,851	$	112,515	$	1,335,075	$	-	$	-	$	1,335,075
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Commercial & Industrial
Risk Rating
Pass (1-4)	$	56,224	$	51,663	$	24,876	$	20,071	$	2,142	$	932	$	155,908	$	90,018	$	-	$	245,926
Special Mention (5)		716		69		211		146		437		357		1,936		6,016		-		7,952
Substandard (6)		74		454		-		-		31		17		576		122		-		698
Doubtful (7)		-		-		-		182		-		-		182		-		-		182
Total Commercial & Industrial	$	57,014	$	52,186	$	25,087	$	20,399	$	2,610	$	1,306	$	158,602	$	96,156	$	-	$	254,758
Gross charge-offs YTD	$	-	$	-	$	-	$	565	$	-	$	-	$	565	$	-	$	-	$	565

Other
Risk Rating
Pass (1-4)	$	2,810	$	-	$	16,761	$	5,790	$	445	$	4,330	$	30,136	$	-	$	-	$	30,136
Special Mention (5)		-		-		-		-		-		-		-		-		-		-
Substandard (6)		-		-		-		-		-		-		-		-		-		-
Doubtful (7)		-		-		-		-		-		-		-		-		-		-
Total Other	$	2,810	$	-	$	16,761	$	5,790	$	445	$	4,330	$	30,136	$	-	$	-	$	30,136
Gross charge-offs YTD	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

The following tables present the recorded investment in those classes based on payment activity and assigned risk grading as of September 30, 2024 and December 31, 2023 by year of origination.


	(In Thousands)
	September 30, 2024
															Revolving
															Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Grand
	2024		2023		2022		2021		2020		Prior		Total		Cost Basis		Total

Consumer
Payment Performance
Performing	$	10,805	$	15,819	$	30,544	$	6,859	$	2,879	$	868	$	67,774	$	203	$	67,977
Nonperforming		26		4		39		-		4		-		73		-		73
Total Consumer	$	10,831	$	15,823	$	30,583	$	6,859	$	2,883	$	868	$	67,847	$	203	$	68,050
Gross charge-offs YTD	$	161	$	45	$	50	$	10	$	-	$	-	$	266	$	-	$	266


	(In Thousands)
	December 31, 2023
															Revolving
															Loans
	Term Loans Amortized Cost Basis by Origination Year												Term		Amortized		Grand
	2023		2022		2021		2020		2019		Prior		Total		Cost Basis		Total

Consumer
Payment Performance
Performing	$	21,511	$	40,729	$	10,666	$	5,006	$	1,825	$	480	$	80,217	$	44	$	80,261
Nonperforming		26		58		-		6		-		2		92		-		92
Total Consumer	$	21,537	$	40,787	$	10,666	$	5,012	$	1,825	$	482	$	80,309	$	44	$	80,353
Gross charge-offs YTD	$	236	$	51	$	100	$	38	$	-	$	-	$	425	$	-	$	425

Collateral-dependent Loans

The following tables present collateral-dependent loans grouped by collateral as of September 30, 2024 and December 31, 2023:


	(In Thousands)
	September 30, 2024
	Collateral
	Dependent Loans
Consumer Real Estate	$	2,204
Agricultural Real Estate		125
Agricultural		50
Commercial Real Estate		359
Commercial & Industrial		28
Consumer		-
Total	$	2,766


	(In Thousands)
	December 31, 2023
	Collateral
	Dependent Loans
Consumer Real Estate	$	1,518
Agricultural Real Estate		15,888
Agricultural		4,998
Commercial Real Estate		255
Commercial & Industrial		17
Consumer		-
Total	$	22,676

Analysis of Allowance for Credit Losses


	(In Thousands)
	Consumer Real Estate		Agricultural Real Estate		Agricultural			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Three Months Ended September 30, 2024
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	3,201	$	926	$	285		$	16,319		$	3,367		$	1,172		$	25,270
Provision for credit losses - loans		161		11		(24	)		148			(2	)		(12	)		282
Charge-offs		-		-		-			(15	)		(5	)		(103	)		(123	)
Recoveries		1		-		-			3			22			29			55
Ending Balance	$	3,363	$	937	$	261		$	16,455		$	3,382		$	1,086		$	25,484


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate		Agricultural			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Nine Months Ended September 30, 2024
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	3,581		$	312	$	336		$	17,400		$	2,093		$	1,302		$	25,024
Provision for credit losses-loans		(211	)		625		(75	)		(937	)		1,268			(72	)		598
Charge-offs		(13	)		-		-			(15	)		(106	)		(266	)		(400	)
Recoveries		6			-		-			7			127			122			262
Ending Balance	$	3,363		$	937	$	261		$	16,455		$	3,382		$	1,086		$	25,484


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate		Agricultural		Commercial Real Estate		Commercial and Industrial			Consumer			Total
Three Months Ended September 30, 2023
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	3,998		$	237	$	107	$	16,681	$	2,767		$	1,120		$	24,910
Provision for credit losses - loans		(170	)		77		78		123		(65	)		417			460
Charge-offs		-			-		-		-		-			(148	)		(148	)
Recoveries		14			1		-		1		6			33			55
Ending Balance	$	3,842		$	315	$	185	$	16,805	$	2,708		$	1,422		$	25,277


	(In Thousands)
	Consumer Real Estate				Agricultural Real Estate			Agricultural			Commercial Real Estate		Commercial and Industrial			Consumer			Total
Nine Months Ended September 30, 2023
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	998			$	349		$	751		$	11,924	$	5,382		$	909		$	20,313
Adoption of ASU 2016-13		2,874		-		(166	)		(650	)		3,501		(2,165	)		170			3,564
Provision for credit losses-loans		(57	)			27			84			1,374		(527	)		519			1,420
Charge-offs		-				-			-			-		-			(330	)		(330	)
Recoveries		27				105			-			6		18			154			310
Ending Balance	$	3,842			$	315		$	185		$	16,805	$	2,708		$	1,422		$	25,277


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate			Agricultural			Commercial Real Estate		Commercial and Industrial			Consumer			Total
Year Ended December 31, 2023
ALLOWANCE FOR CREDIT LOSSES
Beginning balance	$	998		$	349		$	751		$	11,924	$	5,382		$	909		$	20,313
Adoption of ASU 2016-13		2,874			(166	)		(650	)		3,501		(2,165	)		170			3,564
Provision for credit losses - loans		(326	)		24			225			1,967		(643	)		451			1,698
Charge-offs		-			-			-			-		(565	)		(425	)		(990	)
Recoveries		35			105			10			8		84			197			439
Ending Balance	$	3,581		$	312		$	336		$	17,400	$	2,093		$	1,302		$	25,024

The following tables break down the activity in the AULC for the three and nine months ended September 30, 2024 and September 30, 2023 in addition to the ending balances as of December 31, 2023:


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Three Months Ended September 30, 2024
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	1,928
Provision for credit losses - off balance sheet credit exposures		(267	)
Charge-offs		-
Recoveries		-
Ending Balance	$	1,661


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Nine Months Ended September 30, 2024
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	2,212
Provision for credit losses-off balance sheet credit exposures		(551	)
Charge-offs		-
Recoveries		-
Ending Balance	$	1,661


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Three Months Ended September 30, 2023
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	2,099
Provision for credit losses - off balance sheet credit exposures		(76	)
Charge-offs		-
Recoveries		-
Ending Balance	$	2,023


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Nine Months Ended September 30, 2023
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	1,262
Adoption of ASU 2016-13		904
Provision for credit losses-off balance sheet credit exposures		(143	)
Charge-offs		-
Recoveries		-
Ending Balance	$	2,023


	(In Thousands)
	Unfunded Loan Commitment & Letters of Credit
Year Ended December 31, 2023
ALLOWANCE FOR UNFUNDED LOAN COMMITMENTS AND LETTERS OF CREDIT
Beginning balance	$	1,262
Adoption of ASU 2016-13		904
Provision for credit losses - off balance sheet credit exposures		46
Charge-offs		-
Recoveries		-
Ending Balance	$	2,212

Securities - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Available-for-sale Securities [Line Items]
Investments pledged, carrying value	$ 214,800	$ 194,100
Other securities	15,028	17,138
Federal Home Loan Bank of Cincinnati and Indianapolis Stock [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities	15,000	14,800
Federal Reserve's Bank Term Funding Program [Member]
Schedule of Available-for-sale Securities [Line Items]
Investments pledged, carrying value	$ 32,200	$ 61,700

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Securities - Gross Unrealized Losses, Aggregated by Investment Category and Length of Time (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ (7)	$ (26)
Fair Value, Less Than Twelve Months	2,150	5,797
Gross Unrealized Losses, Twelve Months and Over	(25,164)	(36,835)
Fair Value, Twelve Months and Over	332,466	345,911
Gross Unrealized Losses, Total	(25,171)	(36,861)
Fair Value, Total	334,616	351,708
U.S. Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	(1)	(4)
Fair Value, Less Than Twelve Months	248	494
Gross Unrealized Losses, Twelve Months and Over	(4,430)	(6,909)
Fair Value, Twelve Months and Over	72,558	79,528
Gross Unrealized Losses, Total	(4,431)	(6,913)
Fair Value, Total	72,806	80,022
U.S. Government Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Twelve Months and Over	(8,372)	(12,738)
Fair Value, Twelve Months and Over	132,490	128,222
Gross Unrealized Losses, Total	(8,372)	(12,738)
Fair Value, Total	132,490	128,222
Mortgage-backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months		(20)
Fair Value, Less Than Twelve Months		4,372
Gross Unrealized Losses, Twelve Months and Over	(9,083)	(11,909)
Fair Value, Twelve Months and Over	72,452	77,759
Gross Unrealized Losses, Total	(9,083)	(11,929)
Fair Value, Total	72,452	82,131
State and Local Governments [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	(6)	(2)
Fair Value, Less Than Twelve Months	1,902	931
Gross Unrealized Losses, Twelve Months and Over	(3,279)	(5,279)
Fair Value, Twelve Months and Over	54,966	60,402
Gross Unrealized Losses, Total	(3,285)	(5,281)
Fair Value, Total	$ 56,868	$ 61,333

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash Flows from Operating Activities
Net income			$ 17,557	$ 17,244
Adjustments to reconcile net income to net cash from operating activities:
Depreciation			3,052	2,587
Amortization of premiums on available-for-sale securities, net			905	1,150
Capitalized additions to servicing rights			(570)	(2,567)
Servicing rights amortization and impairment	$ 219	$ 106	574	429
Amortization of core deposit intangible			1,242	1,242
Amortization of customer list intangible			92	92
Net accretion of fair value adjustments			(2,063)	(2,909)
Amortization of subordinated note issuance costs			87	87
Stock-based compensation expense			1,068	949
Director stock award			186	180
Provision for credit losses - loans	282	460	598	1,420	$ 1,698
Provision for credit losses - off balance sheet credit exposures	(267)	(76)	(551)	(143)
Gain on sale of loans held for sale	(215)	(294)	(636)	(469)
Originations of loans held for sale			(36,545)	(26,337)
Proceeds from sale of loans held for sale			37,051	26,594
Gain on derivatives			(62)	0
(Gain) loss on sale of other assets owned		49	(49)	49
Loss on sales of securities available-for-sale			0	891
Increase in cash surrender value of bank owned life insurance	(265)	(221)	(717)	(618)
Change in other assets and other liabilities, net			8,645	(8,307)
Net cash provided by operating activities			29,864	11,564
Activity in available-for-sale securities:
Maturities, prepayments and calls			21,029	16,940
Sales				21,963
Purchases			(56,137)
Activity in other securities, at cost:
Sales				1,573
Purchases			(1,789)	(8,769)
Proceeds from redemption of FHLB stock			1,518
Change in interest-bearing time deposits			13	1,453
Proceeds from sale of other assets owned			89	216
Additions to premises and equipment			(1,142)	(8,995)
Loan originations and principal collections, net			45,672	(170,471)
Net cash provided by (used in) investing activities			9,253	(146,090)
Cash Flows from Financing Activities
Net change in deposits			77,350	106,820
Net change in federal funds purchased and securities sold under agreements to repurchase			(926)	(23,679)
Proceeds from FHLB advances			15,000	345,000
Repayment of FHLB advances			(17,650)	(206,146)
Repayment of other borrowings				(10,000)
Purchase of treasury stock			(664)	(199)
Cash dividends paid on common stock			(8,924)	(8,497)
Net cash provided by financing activities			64,186	203,299
Net Increase in Cash and Cash Equivalents			103,303	68,773
Cash and Cash Equivalents - Beginning of year			142,201	84,409	84,409
Cash and Cash Equivalents - End of period	$ 245,504	$ 153,182	245,504	153,182	$ 142,201
Supplemental cash flow information:
Interest paid			57,571	37,055
Income taxes paid			1,900	5,000
Supplemental noncash disclosures:
Cash dividends declared not paid			$ 2,998	$ 2,838

Federal Funds Purchased and Securities Sold Under Agreements to Repurchase - Schedule of Remaining Contractual Maturity in Repurchase Agreements (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets Sold under Agreements to Repurchase [Line Items]
Repurchase agreements, Remaining contractual maturity of the agreements	$ 27,292	$ 28,218
Total	27,292	28,218
Overnight & Continuous [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Total	74
Greater Than 90 Days [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Total	27,218	28,218
US Treasury & Agency Securities [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Repurchase agreements, Remaining contractual maturity of the agreements	27,292	28,218
US Treasury & Agency Securities [Member] \| Overnight & Continuous [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Repurchase agreements, Remaining contractual maturity of the agreements	74
US Treasury & Agency Securities [Member] \| Greater Than 90 Days [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Repurchase agreements, Remaining contractual maturity of the agreements	$ 27,218	$ 28,218

- Definition

Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

+ References

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Nominal or face amount used to calculate payments on the derivative liability.

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Recent Accounting Pronouncements - Additional Information (Detail)	Apr. 10, 2023	Sep. 30, 2024
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Captives provision existence period	10 years
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
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Reference 81: http://www.xbrl.org/2003/role/disclosureRef
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Reference 84: http://www.xbrl.org/2003/role/disclosureRef
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Reference 85: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Fair Value of Financial Instruments - Quantitative Information about Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements (Detail) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 404,881	$ 358,478
State and Local Governments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	66,695	67,854
Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	1,646	2,460
Level 3 [Member] \| State and Local Governments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 1,646	$ 2,460
Valuation Technique	us-gaap:ValuationTechniqueDiscountedCashFlowMember	us-gaap:ValuationTechniqueDiscountedCashFlowMember
Unobservable Inputs	us-gaap:MeasurementInputDiscountRateMember	us-gaap:MeasurementInputDiscountRateMember
Level 3 [Member] \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 2,766	$ 22,676
Valuation Technique	us-gaap:MarketApproachValuationTechniqueMember	us-gaap:MarketApproachValuationTechniqueMember
Unobservable Inputs	us-gaap:MeasurementInputAppraisedValueMember	us-gaap:MeasurementInputAppraisedValueMember
Level 3 [Member] \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value		$ 58
Liability, Fair Value	$ (2)
Valuation Technique	us-gaap:ValuationTechniqueDiscountedCashFlowMember	us-gaap:ValuationTechniqueDiscountedCashFlowMember
Unobservable Inputs	us-gaap:MeasurementInputDiscountRateMember	us-gaap:MeasurementInputDiscountRateMember
Level 3 [Member] \| Minimum [Member] \| State and Local Governments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	0.0314	(0.0017)
Level 3 [Member] \| Minimum [Member] \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	0	0
Level 3 [Member] \| Minimum [Member] \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	0.0975	0.0511
Level 3 [Member] \| Weighted Average \| State and Local Governments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	(0.0383)	0.0349
Level 3 [Member] \| Weighted Average \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	(0.0446)	0.0041
Level 3 [Member] \| Weighted Average \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	(1.0497)	0.1087
Level 3 [Member] \| Maximum [Member] \| State and Local Governments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	0.0395	0.0492
Level 3 [Member] \| Maximum [Member] \| Collateral Dependent Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	0.2246	0.50
Level 3 [Member] \| Maximum [Member] \| Loan Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate	4.2544	0.228

Securities (Tables)

9 Months Ended

Sep. 30, 2024

Investments, Debt and Equity Securities [Abstract]

Amortized Cost and Fair Value of Securities with Gross Unrealized Gains and Losses

The amortized cost and fair value of securities, with gross unrealized gains and losses at September 30, 2024 and December 31, 2023, are as follows:


	(In Thousands)
	September 30, 2024
	Amortized		Gross Unrealized		Gross Unrealized			Fair
	Cost		Gains		Losses			Value
Available-for-Sale:
U.S. Treasury	$	109,394	$	170	$	(4,431	)	$	105,133
U.S. Government agencies		144,675		57		(8,372	)		136,360
Mortgage-backed securities		105,479		297		(9,083	)		96,693
State and local governments		69,858		122		(3,285	)		66,695
Total available-for-sale securities	$	429,406	$	646	$	(25,171	)	$	404,881


	(In Thousands)
	December 31, 2023
	Amortized		Gross Unrealized		Gross Unrealized			Fair
	Cost		Gains		Losses			Value
Available-for-Sale:
U.S. Treasury	$	87,182	$	1	$	(6,913	)	$	80,270
U.S. Government agencies		140,960		-		(12,738	)		128,222
Mortgage-backed securities		94,061		-		(11,929	)		82,132
State and local governments		73,000		135		(5,281	)		67,854
Total available-for-sale securities	$	395,203	$	136	$	(36,861	)	$	358,478

Gross Unrealized Losses, Aggregated by Investment Category and Length of Time


	(In Thousands)
	September 30, 2024
	Less Than Twelve Months					Twelve Months & Over					Total
	Gross Unrealized			Fair		Gross Unrealized			Fair		Gross Unrealized			Fair
	Losses			Value		Losses			Value		Losses			Value
U.S. Treasury	$	(1	)	$	248	$	(4,430	)	$	72,558	$	(4,431	)	$	72,806
U.S. Government agencies		-			-		(8,372	)		132,490		(8,372	)		132,490
Mortgage-backed securities		-			-		(9,083	)		72,452		(9,083	)		72,452
State and local governments		(6	)		1,902		(3,279	)		54,966		(3,285	)		56,868
Total available-for-sale securities	$	(7	)	$	2,150	$	(25,164	)	$	332,466	$	(25,171	)	$	334,616


	(In Thousands)
	December 31, 2023
	Less Than Twelve Months					Twelve Months & Over					Total
	Gross Unrealized			Fair		Gross Unrealized			Fair		Gross Unrealized			Fair
	Losses			Value		Losses			Value		Losses			Value
U.S. Treasury	$	(4	)	$	494	$	(6,909	)	$	79,528	$	(6,913	)	$	80,022
U.S. Government agencies		-			-		(12,738	)		128,222		(12,738	)		128,222
Mortgage-backed securities		(20	)		4,372		(11,909	)		77,759		(11,929	)		82,131
State and local governments		(2	)		931		(5,279	)		60,402		(5,281	)		61,333
Total available-for-sale securities	$	(26	)	$	5,797	$	(36,835	)	$	345,911	$	(36,861	)	$	351,708

Gross Realized Gains and Losses

Below are the gross realized gains and losses for the three and nine months ended September 30, 2024 and September 30, 2023.


	(In Thousands)				(In Thousands)
	Three Months Ended				Nine Months Ended
	September 30, 2024		September 30, 2023		September 30, 2024		September 30, 2023
Gross realized gains	$	-	$	-	$	-	$	12
Gross realized losses		-		-		-		(903	)
Net realized losses	$	-	$	-	$	-	$	(891	)
Tax benefit related to net realized losses	$	-	$	-	$	-	$	(187	)

Amortized Cost and Fair Value of Debt Securities, by Contractual Maturity


	(In Thousands)
	Amortized
	Cost		Fair Value
One year or less	$	46,191	$	45,568
After one year through five years		255,064		241,067
After five years through ten years		21,268		20,144
After ten years		1,404		1,409
Total	$	323,927	$	308,188
Mortgage-backed securities		105,479		96,693
Total	$	429,406	$	404,881

Subordinated Notes - Additional Information (Detail) $ in Millions	Jul. 30, 2021 USD ($)
Debt Instrument [Line Items]
Fixed-to-floating interest rate	3.25%
Debt instrument basis points	2.63%
Debt instrument, frequency of periodic payment	semi-annually
Term of loan	5 years
Redemption price of principal amount of notes redeemed	100.00%
Private Placement
Debt Instrument [Line Items]
Subordinated notes	$ 35
Fixed-to-floating interest rate	3.25%
Subordinated notes, due date	Jul. 30, 2031
Percentage of notes prices on principal amount	100.00%

Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

NOTE 9 FAIR VALUE OF FINANCIAL INSTRUMENTS

Fair values of financial instruments are management's estimate of the values at which the instruments could be exchanged in a transaction between willing parties. These estimates are subjective and may vary significantly from amounts that would be realized in actual transactions. In addition, other significant assets are not considered financial assets including deferred tax assets, premises, equipment and intangibles. Further, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on the fair value estimates and have not been considered in any of the estimates.

Fair Value Measurements:

In general, fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities in active markets that the Company has the ability to access.

Available-for-sale securities, when quoted prices are available in an active market, are valued using the quoted price and are classified as Level 1.

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.

Available-for-sale securities classified as Level 2 are valued using the prices obtained from an independent pricing service. The prices are not adjusted. Securities of obligations of state and political subdivisions are valued using a type of matrix, or grid, pricing in which securities are benchmarked against the treasury rate based on credit rating. Substantially all assumptions used by the independent pricing service are observable in the marketplace, can be derived from observable data, or are supported by observable levels at which transactions are executed in the marketplace.

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. The Bank holds some local municipals that the Bank evaluates based on the credit strength of the underlying project. The fair value is determined by valuing similar credit payment streams at similar rates.

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.


Assets and Liabilities Measured at Fair Value on a Recurring Basis
	(In Thousands)
September 30, 2024	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)
Assets - (Securities Available-for-Sale)
U.S. Treasury	$	105,133	$	-		$	-
U.S. Government agencies		20,263		116,097			-
Mortgage-backed securities		-		96,693			-
State and local governments		-		65,049			1,646
Total Securities Available-for-Sale	$	125,396	$	277,839		$	1,646
Interest rate swap liabilities	$	-	$	(2,943	)	$	-


	(In Thousands)
December 31, 2023	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)
Assets - (Securities Available-for-Sale)
U.S. Treasury	$	80,270	$	-		$	-
U.S. Government agencies		19,630		108,592			-
Mortgage-backed securities		-		82,132			-
State and local governments		-		65,394			2,460
Total Securities Available-for-Sale	$	99,900	$	256,118		$	2,460
Interest rate swaps liabilities	$	-	$	(2,679	)	$	-


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable		Total
Balance at July 1, 2024	$	520		$	1,266	$	1,786

Change in Fair Value		4			26		30

Payments, Maturities & Calls		(170	)		-		(170	)

Balance at September 30, 2024	$	354		$	1,292	$	1,646


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable		Total
Balance at January 1, 2024	$	1,188		$	1,272	$	2,460

Change in Fair Value		1			20		21

Payments, Maturities & Calls		(835	)		-		(835	)

Balance at September 30, 2024	$	354		$	1,292	$	1,646


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable			Total
Balance at July 1, 2023	$	1,831		$	1,278		$	3,109

Change in Fair Value		-			(25	)		(25	)

Payments, Maturities & Calls		(657	)		-			(657	)

Balance at September 30, 2023	$	1,174		$	1,253		$	2,427


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments
	Tax-Exempt			Taxable			Total
Balance at January 1, 2023	$	2,071		$	1,274		$	3,345

Change in Fair Value		5			(21	)		(16	)

Payments, Maturities & Calls		(902	)		-			(902	)

Balance at September 30, 2023	$	1,174		$	1,253		$	2,427

Most of the Company's available-for-sale securities, including any bonds issued by local municipalities, have CUSIP numbers or have similar characteristics of those in the municipal markets, making them marketable and comparable as Level 2.

The Company also has assets that, under certain conditions, are subject to measurement at fair value on a non-recurring basis. At September 30, 2024 and December 31, 2023, such assets consist primarily of collateral dependent loans. Collateral dependent loans categorized as Level 3 assets consist of non-homogeneous loans that have expected credit losses. The Company may also estimate the fair value of certain nonperforming loans using a discounted cash flow method of future cash flows using management's best estimate of key assumptions. These assumptions include future payment ability, timing of payment streams, and estimated realizable values of available collateral (typically based on outside appraisals.)

At September 30, 2024 and December 31, 2023, fair value of collateral dependent loans categorized as Level 3 was $2.8 million and $22.7 million, respectively.

During 2024 and 2023, impairment was recognized on loan servicing rights based upon the independent third party's quarterly valuation. A valuation allowance was established by strata to quantify the likely impairment of the value of the loan servicing rights to the Company. If the carrying amount of an individual strata exceeds the fair value, impairment was recorded on that strata so the servicing asset was carried at fair value. Impairment was $49 thousand at September 30, 2024 and $7 thousand at December 31, 2023.

The following table presents assets measured at fair value on a nonrecurring basis at September 30, 2024 and December 31, 2023:


	(In Thousands)
	Assets Measured at Fair Value on a Nonrecurring Basis at September 30, 2024
	Balance at September 30, 2024			Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Collateral dependent loans	$	2,766		$	-	$	-	$	2,766
Loan servicing rights		(2	)		-		-		(2	)


	(In Thousands)
	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2023
	Balance at December 31, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Collateral dependent loans	$	22,676	$	-	$	-	$	22,676
Loan servicing rights		58		-		-		58

The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements:


	(In Thousands)					Range
	Fair Value at					(Weighted
	September 30, 2024			Valuation Technique	Unobservable Inputs	Average)
State and local government	$	1,646		Discounted Cash Flow	Credit strength of underlying project or entity / discount rate	3.14-3.95% (3.83%)

Collateral dependent loans		2,766		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	0.00-22.46% (4.46%)

Loan servicing rights		(2	)	Discounted Cash Flow	Constant prepayment rate and probability of default / discount rate	9.75-425.44% (104.97%)


	(In Thousands)				Range
	Fair Value at				(Weighted
	December 31, 2023		Valuation Technique	Unobservable Inputs	Average)
State and local government	$	2,460	Discounted Cash Flow	Credit strength of underlying project or entity / discount rate	-0.17-4.92% (3.49%)

Collateral dependent loans		22,676	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	0.00-50.00% (0.41%)

Loan servicing rights		58	Discounted Cash Flow	Constant prepayment rate and probability of default / discount rate	5.11-22.80% (10.87%)

The estimated fair values, and related carrying or notional amounts, for on and off-balance sheet financial instruments as of September 30, 2024 and December 31, 2023 are reflected below.


	(In Thousands)
	September 30, 2024
	Carrying		Fair
	Amount		Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and cash equivalents	$	245,504	$	245,504	$	245,504	$	-	$	-
Interest-bearing time deposits		2,727		2,742		-		2,742		-
Securities - available-for-sale		404,881		404,881		125,396		277,839		1,646
Other securities		15,028		15,028		-		-		15,028
Loans held for sale		1,706		1,706		-		-		1,706
Loans, net		2,512,852		2,454,546		-		-		2,454,546
Interest receivable		14,316		14,316		-		-		14,316

Financial Liabilities:
Interest bearing deposits	$	1,527,182	$	1,526,588	$	-	$	-	$	1,526,588
Non-interest bearing deposits		481,444		481,444		481,444		-		-
Time deposits		676,187		676,172		-		-		676,172
Total Deposits		2,684,813		2,684,204		481,444		-		2,202,760

Federal funds purchased and securities sold under agreement to repurchase		27,292		27,292		-		-		27,292
Federal Home Loan Bank advances		263,081		249,109		-		-		249,109
Subordinated notes, net of unamortized issuance costs		34,789		30,642		-		30,642		-
Interest payable		6,527		6,527		-		-		6,527


	(In Thousands)
	December 31, 2023
	Carrying		Fair
	Amount		Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and cash equivalents	$	142,201	$	142,201	$	142,201	$	-	$	-
Interest-bearing time deposits		2,740		2,725		-		2,725		-
Securities - available-for-sale		358,478		358,478		99,900		256,118		2,460
Other securities		17,138		17,138		-		-		17,138
Loans held for sale		1,576		1,552		-		-		1,552
Loans, net		2,556,167		2,396,540		-		-		2,396,540
Interest receivable		11,774		11,774		-		-		11,774

Financial Liabilities:
Interest bearing deposits	$	1,415,981	$	1,416,007	$	-	$	-	$	1,416,007
Non-interest bearing deposits		528,465		528,465		528,465		-		-
Time deposits		663,017		656,141		-		-		656,141
Total Deposits		2,607,463		2,600,613		528,465		-		2,072,148

Federal funds purchased and securities sold under agreement to repurchase		28,218		28,218		-		-		28,218
Federal Home Loan Bank advances		265,750		260,400		-		-		260,400
Subordinated notes, net of unamortized issuance costs		34,702		30,676		-		30,676		-
Interest payable		5,441		5,441		-		-		5,441

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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+ Details

Derivative Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Cumulative Basis Adjustments for Interest Rate Swap Derivatives Designated as Fair Value Accounting Hedges

The following table presents amounts that were recorded on the Company's consolidated balance sheets related to cumulative basis adjustments for interest rate swap derivatives designated as fair value accounting hedges as of September 30, 2024 and December 31, 2023.


	(In Thousands)
	September 30, 2024				December 31, 2023
Line Item in the Consolidated Balance Sheets in which the Hedged Item is Included	Carrying Amount of the Hedged Assets		Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets		Carrying Amount of the Hedged Assets		Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets
Loans	$	255,291	$	3,045	$	276,991	$	2,719

Summary of Interest Rate Swap Derivatives Designated as Fair Value Accounting Hedges of Fixed-rate Receivables

The following tables present a summary of interest rate swap derivatives designated as fair value accounting hedges of fixed-rate receivables used in the Bank's asset/liability management activities at September 30, 2024 and December 31, 2023, identified by the underlying interest rate-sensitive instruments.


			Weighted Average
	Notional Value (In		Remaining Maturity		Fair Value (In			Weighted Average Rate
Instruments Associated With	Thousands)		(In Years)		Thousands)			Receive	Pay
Loans	$	100,000		2.8	$	(2,943	)	USD-SOFR-OIS		4.47	%
Total swap portfolio at September 30, 2024	$	100,000		2.8	$	(2,943	)	USD-SOFR-OIS		4.47	%


			Weighted Average
	Notional Value (In		Remaining Maturity		Fair Value (In			Weighted Average Rate
Instruments Associated With	Thousands)		(In Years)		Thousands)			Receive	Pay
Loans	$	100,000		3.6	$	(2,679	)	USD-SOFR-OIS		4.47	%
Total swap portfolio at December 31, 2023	$	100,000		3.6	$	(2,679	)	USD-SOFR-OIS		4.47	%

Schedule of Notional Amount and Fair Value of Interest Rate Swaps

The following table presents the notional amount and fair value of interest rate swaps utilized by the Bank at September 30, 2024 and December 31, 2023.


	(In Thousands)
	September 30, 2024					December 31, 2023
	Notional Amount		Fair Value			Notional Amount		Fair Value
Asset Derivatives
Derivatives designated as hedging instruments
Interest rate swaps associated with loans	$	-	$	-		$	-	$	-
Total contracts	$	-	$	-		$	-	$	-
Liability Derivatives
Derivatives designated as hedging instruments
Interest rate swaps associated with loans	$	100,000	$	(2,943	)	$	100,000	$	(2,679	)
Total contracts	$	100,000	$	(2,943	)	$	100,000	$	(2,679	)

Schedule of Effects of Interest Rate Swap Agreements on Consolidated Statements of Income

The following table presents the effects of the Bank's interest rate swap agreements on the Company’s consolidated statement of income during the three and nine month period ended September 30, 2024 and September 30, 2023. The $2.8 million average balance of cash collateral pledged to counterparties for the year yielded $208 and $635 thousand of other interest income for the three and nine months ended September 30, 2024, respectively.


	(In Thousands)
	Three Months Ended				Nine Months Ended
Line Item in the Consolidated Statements of Income	September 30, 2024		September 30, 2023		September 30, 2024		September 30, 2023
Interest Income
Loans, including fees	$	57	$	-	$	62	$	-
Other		208		-		635		-
Total interest income	$	265	$	-	$	697	$	-

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ 6,516	$ 4,777	$ 17,557	$ 17,244
Other Comprehensive Income (Loss) (Net of Tax):
Net unrealized gain (loss) on available-for-sale securities	11,664	(4,514)	12,200	(2,480)
Reclassification adjustment for realized loss on sale of available-for-sale securities				891
Net unrealized gain (loss) on available-for-sale securities	11,664	(4,514)	12,200	(1,589)
Tax expense (benefit)	2,449	(947)	2,562	(333)
Other comprehensive income (loss)	9,215	(3,567)	9,638	(1,256)
Comprehensive Income	$ 15,731	$ 1,210	$ 27,195	$ 15,988

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Derivative Financial Instruments

9 Months Ended

Sep. 30, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

NOTE 7 DERIVATIVE FINANCIAL INSTRUMENTS

The Bank uses derivative financial instruments to help manage exposure to interest rate risk and the effects that changes in interest rates may have on net income and the fair value of assets and liabilities. The Bank enters into interest rate swap agreements as part of its asset/liability management strategy to help manage its interest rate risk position.

The Bank entered into three pay-fixed receive variable interest rate swap transactions, with a combined notional value of $100 million, designated and qualifying as accounting hedges during the last quarter of 2023. Designating an interest rate swap as an accounting hedge allows the Company to recognize gains and losses, less any ineffectiveness, in the Company's consolidated statement of income within the same period that the hedged item affects earnings. The Company includes the gain or loss on the hedged items in the same line item as the offsetting loss or gain on the related interest rate swaps. The fair value of interest rate swaps with a positive fair value are reported in other assets in the Company's consolidated balance sheets while interest rate swaps with a negative fair value are reported in accrued expenses and other liabilities in the Company's consolidated balance sheets.


	(In Thousands)
	September 30, 2024				December 31, 2023
Line Item in the Consolidated Balance Sheets in which the Hedged Item is Included	Carrying Amount of the Hedged Assets		Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets		Carrying Amount of the Hedged Assets		Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets
Loans	$	255,291	$	3,045	$	276,991	$	2,719


			Weighted Average
	Notional Value (In		Remaining Maturity		Fair Value (In			Weighted Average Rate
Instruments Associated With	Thousands)		(In Years)		Thousands)			Receive	Pay
Loans	$	100,000		2.8	$	(2,943	)	USD-SOFR-OIS		4.47	%
Total swap portfolio at September 30, 2024	$	100,000		2.8	$	(2,943	)	USD-SOFR-OIS		4.47	%


			Weighted Average
	Notional Value (In		Remaining Maturity		Fair Value (In			Weighted Average Rate
Instruments Associated With	Thousands)		(In Years)		Thousands)			Receive	Pay
Loans	$	100,000		3.6	$	(2,679	)	USD-SOFR-OIS		4.47	%
Total swap portfolio at December 31, 2023	$	100,000		3.6	$	(2,679	)	USD-SOFR-OIS		4.47	%

These derivative financial instruments were entered into for the purpose of managing the interest rate risk of certain assets and liabilities. The Bank pledged $3.1million and $2.8 million of cash collateral to counterparties as security for its obligations related to these interest rate swap transactions at September 30, 2024 and December 31, 2023, respectively. Collateral posted and received is dependent on the market valuation of the underlying hedges.

The following table presents the notional amount and fair value of interest rate swaps utilized by the Bank at September 30, 2024 and December 31, 2023.


	(In Thousands)
	September 30, 2024					December 31, 2023
	Notional Amount		Fair Value			Notional Amount		Fair Value
Asset Derivatives
Derivatives designated as hedging instruments
Interest rate swaps associated with loans	$	-	$	-		$	-	$	-
Total contracts	$	-	$	-		$	-	$	-
Liability Derivatives
Derivatives designated as hedging instruments
Interest rate swaps associated with loans	$	100,000	$	(2,943	)	$	100,000	$	(2,679	)
Total contracts	$	100,000	$	(2,943	)	$	100,000	$	(2,679	)


	(In Thousands)
	Three Months Ended				Nine Months Ended
Line Item in the Consolidated Statements of Income	September 30, 2024		September 30, 2023		September 30, 2024		September 30, 2023
Interest Income
Loans, including fees	$	57	$	-	$	62	$	-
Other		208		-		635		-
Total interest income	$	265	$	-	$	697	$	-

Basis of Presentation and Other

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation and Other

NOTE 1 BASIS OF PRESENTATION AND OTHER

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X; accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2024 are not necessarily indicative of the results that are expected for the year ended December 31, 2024. The condensed consolidated balance sheet of the Company as of December 31, 2023, has been derived from the audited consolidated balance sheet of the Company as of that date. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Farmers & Merchants Bancorp, Inc. (the "Company")'s Annual Report on Form 10-K for the year ended December 31, 2023.

The Company recognizes revenues as they are earned based on contractual terms, as transactions occur, or as services are provided and collectability is reasonably assured. The Company’s principal source of revenue is interest income from loans and investment securities. The Company also earns noninterest income from various banking and financial services offered primarily through Farmers & Merchants State Bank (the "Bank"). Interest income is primarily recognized on an accrual basis according to nondiscretionary formulas written in contracts, such as loan agreements or investment security contracts. The Company also earns noninterest income from various banking and financial services provided to business and consumer clients such as deposit account, debit card, and mortgage banking services. Revenue is recorded for noninterest income based on the contractual terms for the service or transaction performed.

Reclassification

Certain amounts within the noninterest income and noninterest expense section of the Company's consolidated statements of income have been reclassified to conform with current year presentation to provide additional information to the reader.

Revision of Previously Issued Financial Statements

The Company has voluntarily revised amounts reported in previously issued financial statements for the periods presented in this Quarterly Report on Form 10-Q to correct two immaterial errors.

Within the loans disclosure (Note 4), the vintage loan tables that represents the risk category of loans by portfolio class and year of origination as of December 31, 2023 have been updated to separate origination year 2019 from the prior year for the term loans amortized cost basis.

Within the derivative financial instruments disclosure (Note 7), the derivative fair value on the tables that present a summary of interest rate swap derivatives designated as fair value accounting hedges of fixed-rate receivables used in the Bank's asset/liability management activities listing notional value, weighted average remaining maturity and weighted average rate included a clerical error that has been corrected to match the derivative fair value presented on two other tables as of December 31, 2023.

These revisions had no effect on total assets, stockholders’ equity or net income as previously reported.

The Company evaluated the impact of the improper adherence to disclosure requirements and clerical errors to our previously issued financial statements in accordance with SEC Staff Accounting Bulletins No. 99 and No.108 and, based upon quantitative and qualitative factors, determined the errors were not material to the previously issued financial statements and disclosures included in our Annual Report on Form 10-K for the year ended December 31, 2023.