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SEGMENT REPORTING
 9 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
The Corporation manages its operations through two primary business segments: core banking and WMG. The core banking segment provides revenues by attracting deposits from the general public and using such funds to originate consumer, commercial, commercial real estate, and residential mortgage loans, primarily in the Corporation’s local markets, and to invest in securities. The WMG services segment provides revenues by providing trust and investment advisory services to clients.

Accounting policies for the segments are the same as those described in Note 1 of the Corporation’s 2022 Annual Report on Form 10-K, which was filed with the SEC on March 22, 2023. Summarized financial information concerning the Corporation’s reportable segments and the reconciliation to the Corporation’s consolidated results are shown in the following table. Income taxes are allocated based on the separate taxable income of each entity and indirect overhead expenses are allocated based on reasonable and equitable allocations applicable to the reportable segment.

The Holding Company, CFS, and CRM columns below include amounts to eliminate transactions between segments (in thousands).

 Three months ended September 30, 2023
 Core BankingWMGHolding Company, CFS, and CRMConsolidated Totals
Interest and dividend income$28,979 $— $36 $29,015 
Interest expense10,998 — — 10,998 
Net interest income17,981 — 36 18,017 
Provision for credit losses449 — — 449 
Net interest income after provision for credit losses17,532 — 36 17,568 
Other non-interest income5,002 2,533 273 7,808 
Other non-interest expenses13,597 1,796 275 15,668 
Income (loss) before income tax expense (benefit)8,937 737 34 9,708 
Income tax expense (benefit)1,908 161 (9)2,060 
Segment net income (loss)$7,029 $576 $43 $7,648 

 Three months ended September 30, 2022
 Core BankingWMGHolding Company, CFS, and CRMConsolidated Totals
Interest and dividend income$20,983 $— $16 $20,999 
Interest expense2,009 — — 2,009 
Net interest income18,974 — 16 18,990 
Provision for credit losses1,255 — — 1,255 
Net interest income after provision for credit losses17,719 — 16 17,735 
Other non-interest income2,417 2,403 216 5,036 
Legal accruals and settlements— — — — 
Other non-interest expenses12,559 1,715 303 14,577 
Income (loss) before income tax expense (benefit)7,577 688 (71)8,194 
Income tax expense (benefit)1,590 167 (16)1,741 
Segment net income (loss)$5,987 $521 $(55)$6,453 
 Nine months ended September 30, 2023
 Core BankingWMGHolding Company, CFS, and CRMConsolidated Totals
Interest and dividend income$82,939 $— $102 $83,041 
Interest expense26,482 — — 26,482 
Net interest income56,457 — 102 56,559 
Provision for credit losses962 — — 962 
Net interest income after provision for credit losses55,495 — 102 55,597 
Other non-interest income10,354 7,716 608 18,678 
Other non-interest expenses41,187 5,293 937 47,417 
Income (loss) before income tax expense (benefit)24,662 2,423 (227)26,858 
Income tax expense (benefit)5,215 536 (91)5,660 
Segment net income (loss)$19,447 $1,887 $(136)$21,198 
Segment assets$2,701,959 $2,596 $3,279 $2,707,834 

 Nine months ended September 30, 2022
 Core BankingWMGHolding Company, CFS, and CRMConsolidated Totals
Interest and dividend income$56,965 $— $30 $56,995 
Interest expense3,687 — — 3,687 
Net interest income53,278 — 30 53,308 
Provision for credit losses(1,634)— — (1,634)
Net interest income after provision for credit losses54,912 — 30 54,942 
Other non-interest income7,552 7,788 678 16,018 
Legal accruals and settlements— — — — 
Other non-interest expenses37,316 5,180 1,091 43,587 
Income (loss) before income tax expense (benefit)25,148 2,608 (383)27,373 
Income tax expense (benefit)5,523 605 (99)6,029 
Segment net income (loss)$19,625 $2,003 $(284)$21,344 
Segment assets$2,544,528 $2,804 $4,090 $2,551,422