Press Release

LCNB Corp. Reports Financial Results for the Three and Nine Months Ended September 30, 2009

Company Release - 10/19/2009

LEBANON, Ohio--(BUSINESS WIRE)-- LCNB Corp. (OTCBB: LCNB) today announced net income available to common shareholders of $1,837,000 ($0.27 basic and diluted earnings per common share) and $4,932,000 ($0.74 basic and diluted earnings per common share) for the three and nine months ended September 30, 2009, respectively. This compares to $1,794,000 ($0.27 basic and diluted earnings per common share) and $4,936,000 ($0.74 basic and diluted earnings per common share) for the same three and nine-month periods in 2008.

Significantly affecting net income for the 2009 periods were the provision for loan losses and industry-wide increases in FDIC premium expense. The provision for loan losses for the three and nine month periods in 2009 was $664,000 and $970,000, respectively, compared to $188,000 and $322,000 for the same periods in 2008. The increase in the provision for loan losses reflects increased loan delinquencies and current economic conditions. FDIC premiums expensed during the three and nine months ended September 30, 2009 totaled $317,000 and $926,000, respectively, compared to $21,000 and $52,000 for the comparable periods in 2008.

Current economic conditions have contributed to an increase in loan delinquencies, but LCNB's loan portfolio continues to benefit from responsible underwriting and lending practices. Net charge-offs for the first nine months of 2009 and 2008 totaled $639,000 and $322,000, respectively. Non-accrual loans and loans past due 90 days or more and still accruing interest totaled $1,781,000 or 0.39% of total loans at September 30, 2009, compared to $3,087,000 or 0.68% of total loans at December 31, 2008. Other real estate owned (which includes property acquired through foreclosure or deed-in-lieu of foreclosure and also includes property deemed to be in-substance foreclosed) and other repossessed assets totaled approximately $2,424,000 at September 30, 2009, compared to $89,000 at December 31, 2008. Non-accrual loans and loans past due 90 days or more decreased and other real estate owned increased largely due to the transfer of commercial real estate property into the other real estate owned category.

Net interest income for the three and nine months ended September 30, 2009 increased $995,000 and $2,843,000, respectively, over the comparative periods in 2008 primarily due to growth in interest-earning assets and a reduction in general market rates.

The increase in net interest income was partially offset by increases of $266,000 and $1,903,000 in non-interest expense for the three and nine months ended September 30, 2009, respectively, and the previously discussed increases in the provision for loan losses. In addition to the increases in FDIC premium expense, the increase in non-interest expense was primarily due to increased salaries and wages resulting from annual increases and an increase in the number of employees. The nine-month increase in non-interest expense was also due to a $722,000 pension related charge in the first quarter 2009. Increases in non-interest expenses were partially offset by decreases in retirement plan costs and in amortization of intangible assets related to the purchase of three offices from another bank in 1997. These intangible assets were fully amortized in 2008.

The pension plan related charge mentioned above is related to the redesign during the first quarter 2009 of LCNB's retirement program. The plans were redesigned to provide competitive benefits to employees and provide more predictable and lower retirement plan costs over the long term. Because of the redesign, pension plan related balance sheet accounts were adjusted resulting in an approximate $3.0 million after-tax increase in other comprehensive income, which is a component of shareholders' equity, and a $722,000 charge to non-interest expense.

LCNB Corp. is a financial holding company headquartered in Lebanon, Ohio. Affiliates of LCNB Corp. are LCNB National Bank, with 25 offices located in Warren, Butler, Montgomery, Clinton, Clermont, and Hamilton Counties, Ohio, and Dakin Insurance Agency, Inc. Additional information about LCNB Corp. and information about products and services offered by LCNB National Bank and Dakin Insurance Agency can be found on the internet at www.lcnb.com and www.dakin-ins.com.

Certain matters disclosed herein may be deemed to be forward-looking statements that involve risks and uncertainties, including regulatory policy changes, interest rate fluctuations, loan demand, loan delinquencies and losses, and other risks. Actual strategies and results in future time periods may differ materially from those currently expected. Such forward-looking statements represent management's judgment as of the current date. LCNB disclaims any intent or obligation to update such forward-looking statements. LCNB intends such forward-looking statements to be covered by the safe harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995.

LCNB Corp. and Subsidiaries

Financial Highlights

(Dollars in thousands, except per share amounts)

Condensed Income            Three Months Ended          Nine Months Ended
Statement                   September 30,               September 30,

                            2009         2008           2009         2008

Interest income           $ 8,768        8,608          26,034       25,687

Interest expense            2,455        3,290          7,709        10,205

Net interest income         6,313        5,318          18,325       15,482

Provision for loan          664          188            970          322
losses

Net interest income         5,649        5,130          17,355       15,160
after provision

Non-interest income         2,176        2,203          6,517        6,430

Non-interest expense        5,194        4,928          16,878       14,975

Income before income        2,631        2,405          6,994        6,615
taxes

Provision for income        588          611            1,548        1,679
taxes

Net income                  2,043        1,794          5,446        4,936

Preferred stock
dividends and               206          -              514          -
discount accretion

Net income available to
common                    $ 1,837        1,794          4,932        4,936
shareholders

Dividends per common      $ 0.16         0.16           0.48         0.48
share

Basic earnings per        $ 0.27         0.27           0.74         0.74
common share

Diluted earnings per      $ 0.27         0.27           0.74         0.74
common share

Average basic shares        6,687,232    6,687,232      6,687,232    6,687,232
outstanding

Average diluted shares      6,707,746    6,687,232      6,693,032    6,687,232
outstanding

Selected Financial
Ratios

Return on average           1.09      %  1.09      %    1.02      %  1.05      %
assets

Return on average           10.46     %  12.27     %    9.54      %  11.38     %
equity

Dividend payout ratio       59.26     %  59.26     %    64.86     %  64.86     %

Net interest margin         3.94      %  3.68      %    3.93      %  3.74      %
(tax equivalent)



                                       September 30,    December 31,
Selected Balance Sheet Items
                                       2009             2008

Investment securities                $ 216,801          139,272

Loans                                  459,998          453,811

Less allowance for loan losses         2,799            2,468

Net loans                              457,199          451,343

Total assets                           749,806          649,731

Total deposits                         639,081          577,622

Short-term borrowings                  317              2,206

Long-term debt                         25,309           5,000

Total shareholders' equity             79,165           58,116

Shares outstanding at period end       6,687,232        6,687,232

Book value per share                 $ 9.83             8.69

Equity to assets ratio                 10.56     %      8.94      %

Assets Under Management

LCNB Corp. total assets              $ 749,806          649,731

Trust and investments (fair value)     186,250          174,775

Mortgage loans serviced                57,111           37,783

Business cash management               19,338           39,979

Brokerage accounts (fair value)        43,912           53,633

Total assets managed                 $ 1,056,417        955,901



    Source: LCNB Corp.
Contact: LCNB Corp. Stephen P. Wilson, Chairman and CEO, 800-344-BANK or Steve P. Foster, President, 800-344-BANK