XML 44 R35.htm IDEA: XBRL DOCUMENT
v3.22.1

Stock Based Compensation (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2022
Share-based Payment Arrangement [Abstract] |
Summary of Stock Option Activity | he following table summarizes stock option activity for the periods indicated:
| Three Months Ended March 31,
| 2022 |  | 2021
| Options |  | Weighted Average Exercise Price |  | Aggregate Intrinsic Value (in thousands) (1) |  | Options |  | Weighted Average Exercise Price |  | Aggregate Intrinsic Value (in thousands) (1)
Outstanding, January 1, | — |  |  | $ | — |  |  |  |  | 311 |  |  | $ | 12.60 |  |  |
Granted | — |  |  | — |  |  |  |  | — |  |  | — |  |  |
Exercised | — |  |  | — |  |  |  |  | (311) |  |  | 12.60 |  |  |
Expired | — |  |  | — |  |  |  |  | — |  |  | — |  |  |
Outstanding, March 31, | — |  |  | — |  |  | $ | — |  |  | — |  |  | — |  |  | $ | — |
Exercisable, March 31, | — |  |  | — |  |  | $ | — |  |  | — |  |  | — |  |  | $ | — |
(1) Aggregate Intrinsic Value is defined as the amount by which the current market value of the underlying stock exceeds the exercise price of the option.
Summary of Restricted Stock Awards Activity | Restricted stock awards granted under the 2015 Plan were as follows:
| 2022 |  | 2021
| Shares |  | Weighted Average Grant Date Fair Value |  | Shares |  | Weighted Average Grant Date Fair Value
Outstanding, January 1, | 44,512 |  |  | $ | 17.08 |  |  | 28,596 |  |  | $ | 17.42 |
Granted | 32,554 |  |  | 19.25 |  |  | 26,321 |  |  | 16.85 |
Vested | (17,229) |  |  | 17.98 |  |  | (8,817) |  |  | 17.55 |
Forfeited | — |  |  | — |  |  | (122) |  |  | 16.87 |
Outstanding, March 31, | 59,837 |  |  | $ | 18.00 |  |  | 45,978 |  |  | $ | 17.07 |
Schedule of Information Related to Stock Options Exercised | The following table provides information related to stock options exercised during the periods indicated (in thousands):
| Three Months Ended March 31,
| 2022 |  | 2021
Intrinsic value of options exercised | $ | — |  |  | 1 |
Cash received from options exercised | — |  |  | 4 |
Tax benefit realized from options exercised | — |  |  | — |
Share-based Payment Arrangement, Expensed and Capitalized, Amount | The following table presents expense recorded in salaries and employee benefits for restricted stock awards and the related tax information for the three months ended March 31, 2022 and 2021 (in thousands):
|  |  | Three Months Ended March 31,
|  |  |  |  | 2022 |  | 2021
Restricted stock expense |  |  |  |  | $ | 197 |  |  | 93 |
Tax effect |  |  |  |  | 41 |  |  | 20 |

X
- Definition [Table Text Block] for Schedule Of Information Related To Stock Options Exercised [Table] + References No definition available. + Details
Name: | lcnb_ScheduleOfInformationRelatedToStockOptionsExercisedTableTextBlock
Namespace Prefix: | lcnb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
Name: | us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration