XML 74 R61.htm IDEA: XBRL DOCUMENT
v3.22.4

LOANS, ALLOWANCES FOR CREDIT LOSSES (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 5,506 | $ 5,728 | $ 4,045
Provision for (recovery of) loan losses | 250 | (269) | 2,014
Losses charged off | (266) | (254) | (541)
Recoveries | 156 | 301 | 210
Balance, end of year | 5,646 | 5,506 | 5,728
Individually evaluated for impairment | 21 | 25 | 52
Collectively evaluated for impairment | 5,625 | 5,481 | 5,676
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 5,646 | 5,506 | $ 5,728
Loans: |  |  |
Individually evaluated for impairment | 1,559 | 3,659 |
Collectively evaluated for impairment | 1,397,705 | 1,362,923 |
Acquired credit impaired loans | 2,014 | 2,863 |
Total loans | $ 1,401,278 | $ 1,369,445 |
Ratio Of Net Charge-Offs To Average Loans | 0.01% | 0.00% | 0.03%
Commercial & industrial |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 1,095 | $ 816 | $ 456
Provision for (recovery of) loan losses | 205 | 279 | 342
Losses charged off | 0 | 0 | (13)
Recoveries | 0 | 0 | 31
Balance, end of year | 1,300 | 1,095 | 816
Individually evaluated for impairment | 4 | 5 | 8
Collectively evaluated for impairment | 1,296 | 1,090 | 808
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 1,300 | 1,095 | $ 816
Loans: |  |  |
Individually evaluated for impairment | 114 | 155 |
Collectively evaluated for impairment | 119,799 | 101,355 |
Total loans | $ 120,327 | $ 101,598 |
Ratio Of Net Charge-Offs To Average Loans | 0.00% | 0.00% | (0.02%)
Commercial, secured by real estate |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 3,607 | $ 3,903 | $ 2,924
Provision for (recovery of) loan losses | 69 | (375) | 1,332
Losses charged off | (67) | (112) | (353)
Recoveries | 0 | 191 | 0
Balance, end of year | 3,609 | 3,607 | 3,903
Individually evaluated for impairment | 11 | 11 | 17
Collectively evaluated for impairment | 3,598 | 3,596 | 3,886
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 3,609 | 3,607 | $ 3,903
Loans: |  |  |
Individually evaluated for impairment | 963 | 2,945 |
Collectively evaluated for impairment | 934,568 | 883,122 |
Total loans | $ 936,255 | $ 887,679 |
Ratio Of Net Charge-Offs To Average Loans | 0.01% | (0.01%) | 0.04%
Residential real estate |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 665 | $ 837 | $ 528
Provision for (recovery of) loan losses | (81) | (190) | 239
Losses charged off | (5) | (28) | (5)
Recoveries | 45 | 46 | 75
Balance, end of year | 624 | 665 | 837
Individually evaluated for impairment | 6 | 9 | 27
Collectively evaluated for impairment | 618 | 656 | 810
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 624 | 665 | $ 837
Loans: |  |  |
Individually evaluated for impairment | 482 | 559 |
Collectively evaluated for impairment | 304,770 | 333,384 |
Total loans | $ 306,128 | $ 335,106 |
Ratio Of Net Charge-Offs To Average Loans | (0.01%) | (0.01%) | (0.02%)
Consumer |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 105 | $ 153 | $ 99
Provision for (recovery of) loan losses | (12) | (45) | 62
Losses charged off | (37) | (9) | (30)
Recoveries | 30 | 6 | 22
Balance, end of year | 86 | 105 | 153
Individually evaluated for impairment | 0 | 0 | 0
Collectively evaluated for impairment | 86 | 105 | 153
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 86 | 105 | $ 153
Loans: |  |  |
Individually evaluated for impairment | 0 | 0 |
Collectively evaluated for impairment | 28,414 | 34,291 |
Total loans | $ 28,414 | $ 34,291 |
Ratio Of Net Charge-Offs To Average Loans | 0.02% | 0.01% | 0.02%
Agricultural |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 30 | $ 28 | $ 34
Provision for (recovery of) loan losses | (8) | 2 | (6)
Losses charged off | 0 | 0 | 0
Recoveries | 0 | 0 | 0
Balance, end of year | 22 | 30 | 28
Individually evaluated for impairment | 0 | 0 | 0
Collectively evaluated for impairment | 22 | 30 | 28
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 22 | 30 | $ 28
Loans: |  |  |
Individually evaluated for impairment | 0 | 0 |
Collectively evaluated for impairment | 10,073 | 10,649 |
Total loans | $ 10,073 | $ 10,649 |
Ratio Of Net Charge-Offs To Average Loans | 0.00% | 0.00% | 0.00%
Other |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 4 | $ (9) | $ 4
Provision for (recovery of) loan losses | 77 | 60 | 45
Losses charged off | (157) | (105) | (140)
Recoveries | 81 | 58 | 82
Balance, end of year | 5 | 4 | (9)
Individually evaluated for impairment | 0 | 0 | 0
Collectively evaluated for impairment | 5 | 4 | (9)
Acquired credit impaired loans | 0 | 0 |
Balance, end of year | 5 | 4 | $ (9)
Loans: |  |  |
Individually evaluated for impairment | 0 | 0 |
Collectively evaluated for impairment | 81 | 122 |
Total loans | $ 81 | $ 122 |
Ratio Of Net Charge-Offs To Average Loans | 100.00% | 16.24% | 10.83%
Financial Receivable Acquired Credit Impaired |  |  |
Loans: |  |  |
Acquired credit impaired loans | $ 2,014 | $ 2,863 | $ 0
Financial Receivable Acquired Credit Impaired | Commercial & industrial |  |  |
Loans: |  |  |
Acquired credit impaired loans | 414 | 88 |
Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate |  |  |
Loans: |  |  |
Acquired credit impaired loans | 724 | 1,612 |
Financial Receivable Acquired Credit Impaired | Residential real estate |  |  |
Loans: |  |  |
Acquired credit impaired loans | 876 | 1,163 |
Financial Receivable Acquired Credit Impaired | Consumer |  |  |
Loans: |  |  |
Acquired credit impaired loans | 0 | 0 |
Financial Receivable Acquired Credit Impaired | Agricultural |  |  |
Loans: |  |  |
Acquired credit impaired loans | 0 | 0 |
Financial Receivable Acquired Credit Impaired | Other |  |  |
Loans: |  |  |
Acquired credit impaired loans | $ 0 | $ 0 |

X
- Definition Ratio Of Net Charge-Offs To Average Loans + References No definition available. + Details
Name: | lcnb_RatioOfNetChargeOffsToAverageLoans
Namespace Prefix: | lcnb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Reserve for loans impairments recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAllowanceForLoanLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and allowance for loan losses). This relates to loans not accounted for debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesCarryingAmountNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=lcnb_AgriculturalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_UnallocatedFinancingReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreditLossStatusAxis=us-gaap_FinancialAssetAcquiredWithCreditDeteriorationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |