LCNB CORP

Evaluation of Disclosure Controls and Procedures

An evaluation of the effectiveness of LCNB’s disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) was carried out under the supervision and with the participation of LCNB’s management, including the Chief Executive Officer and Chief Financial Officer as of December 31, 2025. Based upon that evaluation, LCNB’s Chief Executive Officer, and LCNB’s Chief Financial Officer have concluded that:

(a) information required to be disclosed by LCNB in this Form 10-K and other reports LCNB files or submits under the Exchange Act would be accumulated and communicated to LCNB’s management, including its Chief Executive Officer, and its Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure;

(b) information required to be disclosed by LCNB in this Form 10-K and other reports LCNB files or submits under the Exchange Act would be recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms; and

(c) LCNB’s disclosure controls and procedures were effective as of the end of the period covered by this Form 10-K.

Internal Control Over Financial Reporting

LCNB is responsible for the preparation, integrity, and fair presentation of the consolidated financial statements included in this annual report. Management of LCNB and its subsidiaries is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15f. LCNB’s internal control over financial reporting is a process designed under the supervision of LCNB’s Chief Executive Officer and the Chief Financial Officer. The purpose is to provide reasonable assurance to the Board of Directors regarding the reliability of financial reporting and the preparation of LCNB’s consolidated financial statements for external purposes in accordance with U.S. generally accepted accounting principles.

Management maintains internal controls over financial reporting. The internal controls contain control processes and actions are taken to correct deficiencies as they are identified. The internal controls are evaluated on an ongoing basis by LCNB’s management and Audit Committee. Even effective internal controls, no matter how well designed, have inherent limitations – including the possibility of circumvention or overriding of controls – and therefore can provide only reasonable assurance with respect to financial statement preparation. Also, because of changes in conditions, internal control effectiveness may vary over time.

Management assessed LCNB’s internal controls as of December 31, 2025, in relation to criteria for effective internal control over financial reporting described in “Internal Control – Integrated Framework (2013)” issued by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Based on this assessment, management believes that, as of December 31, 2025, LCNB’s internal control over financial reporting met the criteria.

LCNB’s registered public accounting firm that audited the financial statements included in this annual report containing the disclosure required by this Item 9, Plante & Moran PLLC, has issued an attestation report on LCNB’s internal control over financial reporting, included in Item 8. Financial Statements and Supplementary Data of this Annual Report on Form 10-K for the fiscal year ended December 31, 2025.

Changes in Internal Control over Financial Reporting

During the fourth quarter 2025, there were no changes in LCNB's internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, LCNB's internal control over financial reporting.

/s/ Eric J. Meilstrup

Eric J. Meilstrup, Chief Executive

Officer & Director

(Principal Executive Officer)

March 11, 2026

/s/ Andrew M. Wallace

Andrew M. Wallace

Executive Vice President & Chief Financial Officer

(Principal Financial and Accounting Officer)

March 11, 2026