LCNB CORP
For the period ended Dec 31, 2025. Filed Mar 11, 2026.
View on SEC.govAbout this filing
A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2025 · Filed Mar 11, 2026
LCNB$19.78+1.0%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Table of Contents
| PART I | 4 |
|---|---|
| Item 1. Business | 5 |
| Item 1A. Risk Factors | 18 |
| Item 1B. Unresolved Staff Comments | 25 |
| Item 1C. Cybersecurity | 25 |
| Item 2. Properties | 26 |
| Item 3. Legal Proceedings | 26 |
| Item 4. Mine Safety Disclosures | 26 |
| PART II | 27 |
| Item 5. Market for Registrant's Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities. | 27 |
| Item 6. [Reserved] | 29 |
| Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations | 29 |
| Item 7A. Quantitative and Qualitative Disclosures About Market Risk | 41 |
| Item 8. Financial Statements and Supplementary Data | 42 |
| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | 42 |
| FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA | 44 |
| Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosures | 98 |
| Item 9A. Controls and Procedures | 98 |
| Item 9B. Other Information | 98 |
| Item 9C. Disclosures Regarding Foreign Jurisdictions that Prevent Inspections | 98 |
| PART III | 99 |
| Item 10. Directors, Executive Officers and Corporate Governance | 99 |
| Item 11. Executive Compensation | 99 |
| Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters. | 99 |
| Item 13. Certain Relationships and Related Transactions, and Director Independence | 100 |
| Item 14. Principal Accountant Fees and Services | 100 |
| PART IV | 101 |
| Item 15. Exhibit and Financial Statement Schedules | 101 |
| SIGNATURES | 102 |
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Part I
Glossary of Abbreviations and Acronyms
| ACL | Allowance for Credit Losses |
|---|---|
| AFS | Available-for-Sale |
| ASC | Accounting Standards Codification |
| ASU | Accounting Standards Update |
| Bank | LCNB National Bank |
| BSA | Bank Secrecy Act |
| CECL | Current Expected Credit Losses |
| CEO | Chief Executive Officer |
| CFO | Chief Financial Officer |
| CFPB | Consumer Financial Protection Bureau |
| Citizens National | Citizens National Bank |
| CNNB | Cincinnati Bancorp, Inc. |
| Company | LCNB Corp. and its consolidated subsidiaries as a whole |
| CRA | Community Reinvestment Act of 1977 |
| DCF | Discounted Cash Flow |
| DIF | Deposit Insurance Fund |
| Dodd-Frank Act | Dodd-Frank Wall Street Reform and Consumer Protection Act |
| EFBI | Eagle Financial Bancorp, Inc. |
| FASB | Financial Accounting Standards Board |
| FDIC | Federal Deposit Insurance Corporation |
| FFIEC | Financial Institutions Examination Council |
| FHLB | Federal Home Loan Bank |
| FOMC | Federal Open Market Committee of the Federal Reserve System |
| GAAP | Generally Accepted Accounting Principles |
| HTM | Held-to-Maturity |
| ICS | Insured Cash Sweep |
| IRA | Individual Retirement Account |
| LCNB | LCNB Corp. and its consolidated subsidiaries as a whole |
| LDA | Loss Driver Analysis |
| LGD | Loss Given Default |
| LRA | Lender Risk Account |
| OAEM | Other Assets Especially Mentioned |
| OCC | Office of the Comptroller of the Currency |
| PCD | Purchased Credit Deteriorated |
| PD | Probability of Default |
| SEC | Securities and Exchange Commission |
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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.