XML 41 R33.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Loans (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Receivables [Abstract] |
Schedule of Loan Balances | Loan balances were as follows:
(In Thousands of Dollars) |  | June 30, 2024 |  |  | December 31, 2023 |
Commercial real estate |  |  |  |  |  |
Owner occupied |  | $ | 389,882 |  |  | $ | 399,273 |
Non-owner occupied |  |  | 703,316 |  |  |  | 712,315 |
Farmland |  |  | 205,437 |  |  |  | 202,950 |
Other |  |  | 255,477 |  |  |  | 224,218 |
Commercial |  |  |  |  |  |
Commercial and industrial |  |  | 343,694 |  |  |  | 346,354 |
Agricultural |  |  | 59,598 |  |  |  | 58,338 |
Residential real estate |  |  |  |  |  |
1-4 family residential |  |  | 849,561 |  |  |  | 843,697 |
Home equity lines of credit |  |  | 151,511 |  |  |  | 142,441 |
Consumer |  |  |  |  |  |
Indirect |  |  | 238,437 |  |  |  | 226,815 |
Direct |  |  | 21,700 |  |  |  | 23,805 |
Other |  |  | 8,469 |  |  |  | 9,164 |
Total loans |  | $ | 3,227,082 |  |  | $ | 3,189,370 |
Net deferred loan costs |  |  | 10,287 |  |  |  | 8,757 |
Allowance for credit losses |  |  | (33,991 | ) |  |  | (34,440 | )
Net loans |  | $ | 3,203,378 |  |  | $ | 3,163,687 |
Activity in the Allowance for Loan Losses by Portfolio Segment | The following tables present the activity in the allowance for credit losses by portfolio segment for the three and six month periods ended June 30, 2024 and 2023: Three Months Ended June 30, 2024
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 17,481 |  |  | $ | 4,543 |  |  | $ | 6,840 |  |  | $ | 4,295 |  |  | $ | 33,159 |
(Credit) Provision for credit losses |  |  | (258 | ) |  |  | 428 |  |  |  | 628 |  |  |  | 597 |  |  |  | 1,395 |
Loans charged off |  |  | 0 |  |  |  | (372 | ) |  |  | (51 | ) |  |  | (238 | ) |  |  | (661 | )
Recoveries |  |  | 0 |  |  |  | 29 |  |  |  | 5 |  |  |  | 64 |  |  |  | 98 |
Total ending allowance balance |  | $ | 17,223 |  |  | $ | 4,628 |  |  | $ | 7,422 |  |  | $ | 4,718 |  |  | $ | 33,991 |
Six Months Ended June 30, 2024
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 18,150 |  |  | $ | 5,087 |  |  | $ | 6,916 |  |  | $ | 4,287 |  |  | $ | 34,440 |
(Credit) Provision for credit losses |  |  | (799 | ) |  |  | 490 |  |  |  | 559 |  |  |  | 875 |  |  |  | 1,125 |
Loans charged off |  |  | (146 | ) |  |  | (1,015 | ) |  |  | (81 | ) |  |  | (701 | ) |  |  | (1,943 | )
Recoveries |  |  | 18 |  |  |  | 66 |  |  |  | 28 |  |  |  | 257 |  |  |  | 369 |
Total ending allowance balance |  | $ | 17,223 |  |  | $ | 4,628 |  |  | $ | 7,422 |  |  | $ | 4,718 |  |  | $ | 33,991 |
Three Months Ended June 30, 2023
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 19,819 |  |  | $ | 5,230 |  |  | $ | 6,732 |  |  | $ | 4,230 |  |  | $ | 36,011 |
PCD ACL on loans acquired |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(Credit) Provision for credit losses |  |  | (1,125 | ) |  |  | 639 |  |  |  | 131 |  |  |  | 100 |  |  |  | (255 | )
Loans charged off |  |  | (157 | ) |  |  | (591 | ) |  |  | (11 | ) |  |  | (212 | ) |  |  | (971 | )
Recoveries |  |  | 0 |  |  |  | 17 |  |  |  | 14 |  |  |  | 141 |  |  |  | 172 |
Total ending allowance balance |  | $ | 18,537 |  |  | $ | 5,295 |  |  | $ | 6,866 |  |  | $ | 4,259 |  |  | $ | 34,957 |
Six Months Ended June 30, 2023
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 14,840 |  |  | $ | 4,186 |  |  | $ | 4,374 |  |  | $ | 3,578 |  |  | $ | 26,978 |
PCD ACL on loans acquired |  |  | 850 |  |  |  | 138 |  |  |  | 11 |  |  |  | 0 |  |  |  | 999 |
Provision for credit losses |  |  | 3,003 |  |  |  | 1,683 |  |  |  | 2,529 |  |  |  | 835 |  |  |  | 8,050 |
Loans charged off |  |  | (157 | ) |  |  | (734 | ) |  |  | (94 | ) |  |  | (455 | ) |  |  | (1,440 | )
Recoveries |  |  | 1 |  |  |  | 22 |  |  |  | 46 |  |  |  | 301 |  |  |  | 370 |
Total ending allowance balance |  | $ | 18,537 |  |  | $ | 5,295 |  |  | $ | 6,866 |  |  | $ | 4,259 |  |  | $ | 34,957 |
Schedule of Amortized Cost Basis in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of Loans | The following tables present the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of June 30, 2024 and December 31, 2023:
(In Thousands of Dollars) |  | Nonaccrual with no allowance for credit loss |  |  | Nonaccrual with an allowance for credit loss |  |  | Loans past due over 89 days still accruing |
June 30, 2024 |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,694 |  |  | $ | 762 |  |  | $ | 0 |
Non-owner occupied |  |  | 16 |  |  |  | 146 |  |  |  | 0 |
Farmland |  |  | 1,839 |  |  |  | 7 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 70 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 944 |  |  |  | 1,311 |  |  |  | 432 |
Agricultural |  |  | 184 |  |  |  | 247 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 373 |  |  |  | 2,592 |  |  |  | 1,412 |
Home equity lines of credit |  |  | 162 |  |  |  | 153 |  |  |  | 0 |
Consumer |  |  |  |  |  |  |  |  |
Indirect |  |  | 57 |  |  |  | 226 |  |  |  | 111 |
Direct |  |  | 66 |  |  |  | 45 |  |  |  | 20 |
Other |  |  | 0 |  |  |  | 1 |  |  |  | 0 |
Total loans |  | $ | 5,335 |  |  | $ | 5,560 |  |  | $ | 1,975 |
(In Thousands of Dollars) |  | Nonaccrual with no allowance for credit loss |  |  | Nonaccrual with an allowance for credit loss |  |  | Loans past due over 89 days still accruing |
December 31, 2023 |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,804 |  |  | $ | 830 |  |  | $ | 0 |
Non-owner occupied |  |  | 19 |  |  |  | 1,491 |  |  |  | 0 |
Farmland |  |  | 1,957 |  |  |  | 9 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 80 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 394 |  |  |  | 1,408 |  |  |  | 0 |
Agricultural |  |  | 203 |  |  |  | 317 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 348 |  |  |  | 3,009 |  |  |  | 460 |
Home equity lines of credit |  |  | 240 |  |  |  | 210 |  |  |  | 69 |
Consumer |  |  |  |  |  |  |  |  |
Indirect |  |  | 22 |  |  |  | 300 |  |  |  | 125 |
Direct |  |  | 65 |  |  |  | 69 |  |  |  | 1 |
Other |  |  | 0 |  |  |  | 5 |  |  |  | 0 |
Total loans |  | $ | 5,052 |  |  | $ | 7,728 |  |  | $ | 655 |
Schedule of Amortized Cost Basis in Past Due Loans | The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of June 30, 2024 and December 31, 2023:
(In Thousands of Dollars) |  | Real Estate |  |  | Business Assets |  |  | Vehicles |  |  | Cash |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,694 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Non-owner occupied |  |  | 16 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Farmland |  |  | 1,839 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 86 |  |  |  | 1,044 |  |  |  | 0 |  |  |  | 0 |
Agricultural |  |  | 0 |  |  |  | 184 |  |  |  | 0 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 3,277 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home equity lines of credit |  |  | 242 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 0 |  |  |  | 0 |  |  |  | 99 |  |  |  | 0 |
Direct |  |  | 0 |  |  |  | 0 |  |  |  | 14 |  |  |  | 66 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total loans |  | $ | 7,154 |  |  | $ | 1,228 |  |  | $ | 113 |  |  | $ | 66 |
(In Thousands of Dollars) |  | Real Estate |  |  | Business Assets |  |  | Vehicles |  |  | Cash |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,804 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Non-owner occupied |  |  | 1,335 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Farmland |  |  | 1,957 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 94 |  |  |  | 867 |  |  |  | 0 |  |  |  | 0 |
Agricultural |  |  | 0 |  |  |  | 203 |  |  |  | 0 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 3,352 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home equity lines of credit |  |  | 294 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 0 |  |  |  | 0 |  |  |  | 53 |  |  |  | 0 |
Direct |  |  | 0 |  |  |  | 0 |  |  |  | 19 |  |  |  | 66 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total loans |  | $ | 8,836 |  |  | $ | 1,070 |  |  | $ | 72 |  |  | $ | 66 |
The following tables present the aging of the recorded investment in past due loans as of June 30, 2024 and December 31, 2023 by class of loans.
(In Thousands of Dollars) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due and Nonaccrual |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 647 |  |  | $ | 1,070 |  |  | $ | 2,456 |  |  | $ | 4,173 |  |  | $ | 385,506 |  |  | $ | 389,679 |
Non-owner occupied |  |  | 13 |  |  |  | 0 |  |  |  | 162 |  |  |  | 175 |  |  |  | 702,678 |  |  |  | 702,853 |
Farmland |  |  | 145 |  |  |  | 0 |  |  |  | 1,846 |  |  |  | 1,991 |  |  |  | 203,233 |  |  |  | 205,224 |
Other |  |  | 528 |  |  |  | 0 |  |  |  | 70 |  |  |  | 598 |  |  |  | 254,496 |  |  |  | 255,094 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 636 |  |  |  | 347 |  |  |  | 2,687 |  |  |  | 3,670 |  |  |  | 341,644 |  |  |  | 345,314 |
Agricultural |  |  | 290 |  |  |  | 72 |  |  |  | 431 |  |  |  | 793 |  |  |  | 59,649 |  |  |  | 60,442 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 11,346 |  |  |  | 946 |  |  |  | 4,377 |  |  |  | 16,669 |  |  |  | 833,124 |  |  |  | 849,793 |
Home equity lines of credit |  |  | 367 |  |  |  | 52 |  |  |  | 315 |  |  |  | 734 |  |  |  | 150,851 |  |  |  | 151,585 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 1,467 |  |  |  | 474 |  |  |  | 394 |  |  |  | 2,335 |  |  |  | 244,846 |  |  |  | 247,181 |
Direct |  |  | 110 |  |  |  | 34 |  |  |  | 131 |  |  |  | 275 |  |  |  | 21,457 |  |  |  | 21,732 |
Other |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | 3 |  |  |  | 8,469 |  |  |  | 8,472 |
Total loans |  | $ | 15,550 |  |  | $ | 2,996 |  |  | $ | 12,870 |  |  | $ | 31,416 |  |  | $ | 3,205,953 |  |  | $ | 3,237,369 |
(In Thousands of Dollars) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due and Nonaccrual |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 302 |  |  | $ | 293 |  |  | $ | 2,634 |  |  | $ | 3,229 |  |  | $ | 395,799 |  |  | $ | 399,028 |
Non-owner occupied |  |  | 90 |  |  |  | 0 |  |  |  | 1,510 |  |  |  | 1,600 |  |  |  | 710,195 |  |  |  | 711,795 |
Farmland |  |  | 365 |  |  |  | 0 |  |  |  | 1,966 |  |  |  | 2,331 |  |  |  | 200,395 |  |  |  | 202,726 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 80 |  |  |  | 80 |  |  |  | 223,697 |  |  |  | 223,777 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 540 |  |  |  | 199 |  |  |  | 1,802 |  |  |  | 2,541 |  |  |  | 345,278 |  |  |  | 347,819 |
Agricultural |  |  | 292 |  |  |  | 40 |  |  |  | 520 |  |  |  | 852 |  |  |  | 58,223 |  |  |  | 59,075 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 6,819 |  |  |  | 4,488 |  |  |  | 3,817 |  |  |  | 15,124 |  |  |  | 828,437 |  |  |  | 843,561 |
Home equity lines of credit |  |  | 729 |  |  |  | 34 |  |  |  | 519 |  |  |  | 1,282 |  |  |  | 141,189 |  |  |  | 142,471 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 2,045 |  |  |  | 289 |  |  |  | 447 |  |  |  | 2,781 |  |  |  | 232,105 |  |  |  | 234,886 |
Direct |  |  | 153 |  |  |  | 23 |  |  |  | 135 |  |  |  | 311 |  |  |  | 23,514 |  |  |  | 23,825 |
Other |  |  | 4 |  |  |  | 0 |  |  |  | 5 |  |  |  | 9 |  |  |  | 9,155 |  |  |  | 9,164 |
Total loans |  | $ | 11,339 |  |  | $ | 5,366 |  |  | $ | 13,435 |  |  | $ | 30,140 |  |  | $ | 3,167,987 |  |  | $ | 3,198,127 |

X
- Definition Schedule of allowance for loan loss by portfolio segment. + References No definition available. + Details
Name: | fmnb_ScheduleOfAllowanceForLoanLossByPortfolioSegmentTableTextBlock
Namespace Prefix: | fmnb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-7A Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-7 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-14 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-80 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-16 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration