XML 64 R55.htm IDEA: XBRL DOCUMENT
v3.23.2

Affordable Housing Tax Credit Limited Partnership (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract] |  |  |  |  |
Affordable housing tax credit investment | $ 16,950 |  | $ 16,950 |  | $ 16,950
Less amortization | 3,986 |  | 3,986 |  | 3,268
Net affordable housing tax credit investment | 12,964 |  | 12,964 |  | 13,682
Unfunded commitment | 6,348 |  | $ 6,348 |  | 7,185
Funding period for unfunded commitment (in years) |  |  | 9 years 6 months |  |
Investments in Affordable Housing Projects [Abstract] |  |  |  |  |
Tax credits and other tax benefits recognized | 434 | $ 357 | $ 864 | $ 714 |
Tax credit amortization expense included in provision for income taxes | 361 | $ 304 | 718 | $ 601 |
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items] |  |  |  |  |
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss | 618 |  | 618 |  | 963
Taxable Municipal securities [Member] |  |  |  |  |
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items] |  |  |  |  |
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss | $ 0 |  | $ 0 |  | $ 370

X
- Definition Amortization Method Qualified Affordable Housing Project Investments, Accumulated Amortization + References No definition available. + Details
Name: | lcnb_AmortizationMethodQualifiedAffordableHousingProjectInvestmentsAccumulatedAmortization
Namespace Prefix: | lcnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of investment in qualified affordable housing projects, net of amortization. + References No definition available. + Details
Name: | lcnb_AmortizationMethodQualifiedAffordableHousingProjectInvestmentsNetInvestment
Namespace Prefix: | lcnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Qualified Affordable Housing Project Investments, Funding Period + References No definition available. + Details
Name: | lcnb_QualifiedAffordableHousingProjectInvestmentsFundingPeriod
Namespace Prefix: | lcnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of affordable housing tax credits and other tax benefits recognized. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481543/323-740-50-2 + Details
Name: | us-gaap_AffordableHousingTaxCreditsAndOtherTaxBenefitsAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of investment in qualified affordable housing projects. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481543/323-740-50-2 + Details
Name: | us-gaap_AmortizationMethodQualifiedAffordableHousingProjectInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of amortization expense of investment in qualified affordable housing projects. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481543/323-740-50-2 + Details
Name: | us-gaap_AmortizationMethodQualifiedAffordableHousingProjectInvestmentsAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- 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/exampleRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479081/326-30-55-8 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479106/326-30-50-4 + Details
Name: | us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Amount of accumulated unrealized loss on investment in debt security measured at amortized cost (held-to-maturity), in continuous loss position for less than 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-7 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-6 + Details
Name: | us-gaap_HeldToMaturitySecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount of commitment or contingent commitments to qualified affordable housing project investments. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481543/323-740-50-2 + Details
Name: | us-gaap_QualifiedAffordableHousingProjectInvestmentsCommitment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_TaxableMunicipalBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |