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CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY (Tables)
 12 Months Ended
Dec. 31, 2025
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY [Abstract]  
CONDENSED BALANCE SHEET
CITIZENS FINANCIAL SERVICES, INC.
CONDENSED BALANCE SHEET
   
December 31,
  
(in thousands)
  
2025
    
2024
  
Assets:
            
Cash
  
$
2,904
    
$
1,743
  
Investments
    
1,682
      
1,599
  
Investment in subsidiary:
               
First Citizens Community Bank
    
358,001
      
328,190
  
Other assets
    
3,342
      
3,389
  
Total assets
  
$
365,929
    
$
334,921
  
Liabilities:
                
Other liabilities
  
$
730
    
$
840
  
Borrowed funds
    
27,148
      
34,348
  
Total liabilities
    
27,878
      
35,188
  
Stockholders’ equity
    
338,051
      
299,733
  
Total liabilities and stockholders’ equity
  
$
365,929
    
$
334,921
  
CONDENSED STATEMENT OF INCOME
CITIZENS FINANCIAL SERVICES, INC.
CONDENSED STATEMENT OF INCOME

   
Year Ended December 31,
  
(in thousands)
  
2025
    
2024
    
2023
  
Dividends from:
                  
Bank subsidiary
  
$
21,053
    
$
16,676
    
$
13,213
  
Equity securities
    
101
      
98
      
113
  
Interest income
    
6
      
12
      
20
  
Total income
    
21,160
      
16,786
      
13,346
  
Realized securities gains (losses)
    
83
      
153
      
(209
)
Expenses
    
3,087
      
2,427
      
3,130
  
Income before equity in undistributed earnings of subsidiary
    
18,156
      
14,512
      
10,007
  
Equity in undistributed earnings - First Citizens Community Bank
    
18,416
      
13,306
      
7,804
  
Net income
  
$
36,572
    
$
27,818
    
$
17,811
  
Comprehensive income
  
$
47,716
    
$
29,208
    
$
26,041
  
STATEMENT OF CASH FLOWS
CITIZENS FINANCIAL SERVICES, INC.
STATEMENT OF CASH FLOWS

   
Year Ended December 31,
  
(in thousands)
  
2025
    
2024
    
2023
  
Cash flows from operating activities:
                  
Net income
  
$
36,572
    
$
27,818
    
$
17,811
  
Adjustments to reconcile net income to net cash provided by operating activities:
                       
Equity in undistributed earnings of subsidiaries
    
(18,416
)
    
(13,306
)
    
(7,804
)
Investment securities losses (gains), net
    
(83
)
    
(153
)
    
209
  
Other, net
    
685
      
(84
)
    
(206
)
Net cash provided by operating activities
    
18,758
      
14,275
      
10,010
  
Cash flows from investing activities:
                        
Proceeds from the sale of equity securities
    
-
      
335
      
127
  
Investment in subsidiaries
    
-
      
-
      
(15,000
)
Acquisition of HVB
    
-
      
-
      
(10,780
)
Net cash provided by (used in) investing activities
    
-
      
335
      
(25,653
)
Cash flows from financing activities:
                        
Cash dividends paid
    
(9,548
)
    
(9,302
)
    
(8,503
)
(Repayment) Issuance of short-term debt
    
(7,572
)
    
(5,000
)
    
12,572
  
Purchase of treasury stock
    
(358
)
    
(202
)
    
(265
)
Sale of treasury stock
    
-
      
-
      
34
  
Issuance of common stock for employee stock purchase plan
    
68
      
16
      
-
  
Purchase of restricted stock
    
(187
)
    
(64
)
    
-
  
Net cash (used in) provided by financing activities
    
(17,597
)
    
(14,552
)
    
3,838
  
Net increase (decrease) in cash
    
1,161
      
58
      
(11,805
)
Cash at beginning of year
    
1,743
      
1,685
      
13,490
  
Cash at end of year
  
$
2,904
    
$
1,743
    
$
1,685