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REGULATORY MATTERS (Tables)
 12 Months Ended
Dec. 31, 2016
Banking and Thrift [Abstract]  
Financial institutions are classified into categories based upon capital adequacy
For various regulatory purposes, financial institutions are classified into categories based upon capital adequacy:
 
Minimum
Requirement
 
Minimum Requirement with Capital Conservation Buffer
 
To Be Considered
Well-Capitalized
Ratio of Common Equity Tier 1 Capital to risk-weighted assets
4.5
%
 
5.125
%
 
6.5
%
Ratio of tier 1 capital to risk-weighted assets
6.0
%
 
6.625
%
 
8.0
%
Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets
8.0
%
 
8.625
%
 
10.0
%
Leverage ratio (tier 1 capital to adjusted quarterly average total assets)
4.0
%
 
N/A

 
5.0
%
Summary of regulatory capital and capital ratios of LCNB
A summary of the regulatory capital of the Consolidated Company and Bank at December 31 follows (dollars in thousands):
 
2016
 
2015
 
Consolidated
Company
 
Bank
 
Consolidated
Company
 
Bank
Regulatory Capital:
 
 
 
 
 
 
 
Shareholders' equity
$
142,944

 
141,325

 
140,108

 
138,396

Goodwill and other intangible assets
(32,676
)
 
(32,676
)
 
(32,146
)
 
(32,146
)
Accumulated other comprehensive (income) loss
2,617

 
2,605

 
(256
)
 
(261
)
Tier 1 risk-based capital
112,885

 
111,254

 
107,706

 
105,989

Eligible allowance for loan losses
3,575

 
3,575

 
3,129

 
3,129

Total risk-based capital
$
116,460

 
114,829

 
110,835

 
109,118

Capital Ratios:
 

 
 

 
 

 
 

Common Equity Tier 1 Capital to risk-weighted assets
13.00
%
 
12.82
%
 
13.46
%
 
13.26
%
Tier 1 capital to risk-weighted assets
13.00
%
 
12.82
%
 
13.46
%
 
13.26
%
Total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets
13.41
%
 
13.24
%
 
13.85
%
 
13.65
%
Leverage ratio (tier 1 capital to adjusted quarterly average total assets)
8.81
%
 
8.69
%
 
8.62
%
 
8.49
%