United Bancshares (UBOH) 10-Q 30 Oct 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2017shares
Document and Entity Information [Abstract]
Entity Registrant Name	UNITED BANCSHARES INC/OH
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Trading Symbol	uboh
Entity Common Stock, Shares Outstanding	3,267,643
Amendment Flag	false
Entity Central Index Key	1,087,456
Entity Filer Category	Smaller Reporting Company
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
CASH AND CASH EQUIVALENTS
Cash and due from banks	$ 9,401	$ 9,926
Interest-bearing deposits in other banks	4,448	4,260
Total cash and cash equivalents	13,849	14,186
SECURITIES, available-for-sale	178,740	190,205
FEDERAL HOME LOAN BANK STOCK, at cost	5,302	4,830
CERTIFICATES OF DEPOSIT, at cost	1,245	1,494
LOANS HELD FOR SALE	6,993	1,510
LOANS AND LEASES	493,089	376,086
Less allowance for loan and lease losses	2,817	3,345
Net loans and leases	490,272	372,741
PREMISES AND EQUIPMENT, net	19,312	13,395
GOODWILL	25,432	10,072
CORE DEPOSIT INTANGIBLE ASSETS, net	829	766
CASH SURRENDER VALUE OF LIFE INSURANCE	17,726	17,351
OTHER REAL ESTATE OWNED	451	578
OTHER ASSETS, including accrued interest receivable	10,562	5,991
Total Assets	770,713	633,119
Deposits:
Non-interest bearing	104,913	98,134
Interest-bearing	532,761	426,546
Total deposits	637,674	524,680
Other borrowings	40,260	18,774
Junior subordinated deferrable interest debentures	12,832	12,806
Other liabilities	4,233	4,301
Total liabilities	694,999	560,561
SHAREHOLDERS' EQUITY
Common stock, stated value $1.00 authorized 10,000,000 shares; issued 3,760,557 shares	3,761	3,761
Surplus	14,746	14,674
Retained earnings	64,521	62,717
Accumulated other comprehensive income (loss)	396	(866)
Treasury stock, at cost, 492,914 shares at September 30, 2017 and 494,040 shares at December 31, 2016	(7,710)	(7,728)
Total shareholders' equity	75,714	72,558
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 770,713	$ 633,119

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock par value (in Dollars per share)	$ 1	$ 1
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	3,760,557	3,760,557
Treasury stock, shares	492,914	494,040

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
INTEREST INCOME
Loans and leases, including fees	$ 5,384	$ 4,498	$ 14,516	$ 12,980
Securities:
Taxable	581	552	1,833	1,623
Tax-exempt	420	390	1,266	1,224
Other	99	101	257	262
Total interest income	6,484	5,541	17,872	16,089
INTEREST EXPENSE
Deposits	559	437	1,466	1,249
Borrowings	217	143	569	403
Total interest expense	776	580	2,035	1,652
Net interest income	5,708	4,961	15,837	14,437
CREDIT FOR LOAN AND LEASE LOSSES			(350)	(700)
Net interest income after credit for loan and lease losses	5,708	4,961	16,187	15,137
NON-INTEREST INCOME
Gain on sale of loans	235	202	466	409
Net securities gains	30	23	111	159
Other operating income	1,095	1,064	3,168	2,903
Total non-interest income	1,360	1,289	3,745	3,471
NON-INTEREST EXPENSES	6,427	4,454	15,949	13,371
INCOME BEFORE INCOME TAXES	641	1,796	3,983	5,237
PROVISION FOR INCOME TAXES	239	418	1,002	1,216
NET INCOME	$ 402	$ 1,378	$ 2,981	$ 4,021
NET INCOME PER SHARE (basic and diluted)
NET INCOME PER SHARE (basic and diluted) (in dollars per share)	$ 0.12	$ 0.42	$ 0.91	$ 1.22
Weighted average common shares outstanding, Basic	3,267,527	3,287,875	3,267,191	3,295,307
Weighted average common shares outstanding, Diluted	3,273,313	3,287,875	3,272,976	3,295,307

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 402	$ 1,378	$ 2,981	$ 4,021
Unrealized gains on securities:
Unrealized holding gains during period	189	(886)	2,023	2,376
Reclassification adjustments for (gains) losses included in net income	(30)	(23)	(111)	(159)
Other comprehensive income, before income taxes	159	(909)	1,912	2,217
Income tax expense related to items of other comprehensive income	54	(309)	650	754
Other comprehensive income	105	(600)	1,262	1,463
COMPREHENSIVE INCOME	$ 507	$ 778	$ 4,243	$ 5,484

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Surplus [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Beginning balance at Dec. 31, 2015	$ 3,761	$ 14,669	$ 58,642	$ 1,397	$ (6,908)	$ 71,561
Net income			4,021			4,021
Other comprehensive income				1,463		1,463
Repurchase of shares					(633)	(633)
Shares issued from treasury in connection with the Corporation's Employee Stock Purchase Plan		5			13	18
Cash dividends declared			(1,086)			(1,086)
Balance at Sep. 30, 2016	3,761	14,674	61,577	2,860	(7,528)	75,344
Beginning balance at Dec. 31, 2015	3,761	14,669	58,642	1,397	(6,908)	71,561
Balance at Dec. 31, 2016	3,761	14,674	62,717	(866)	(7,728)	72,558
Beginning balance at Dec. 31, 2016	3,761	14,674	62,717	(866)	(7,728)	72,558
Net income			2,981			2,981
Other comprehensive income				1,262		1,262
Shares issued from treasury in connection with the Corporation's Employee Stock Purchase Plan		7			18	25
Stock option expense		65				65
Cash dividends declared			(1,177)			(1,177)
Balance at Sep. 30, 2017	3,761	14,746	64,521	396	(7,710)	75,714
Net income						402
Other comprehensive income						105
Balance at Sep. 30, 2017	$ 3,761	$ 14,746	$ 64,521	$ 396	$ (7,710)	$ 75,714

Consolidated Shareholders' Equi

Consolidated Shareholders' Equity (Parentheticals) - $ / shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash dividends declared per share (in Dollars per share)	$ 0.36	$ 0.33
Stock issued during the period, shares, Employee Stock Purchase Plans	1,126	843
Treasury Stock [Member]
Repurchase of shares		33,668

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Statement of Cash Flows [Abstract]
Cash flows from operating activities	$ 582	$ 4,226
Cash flows from investing activities:
Proceeds from sales of available-for-sale securities	42,791	34,475
Purchases of available-for-sale securities	(29,941)	(41,884)
Proceeds from of certificates of deposit	249
Proceeds from sale of OREO	358	266
Acquisition, net of cash received	(24,660)
Net increase in loans and leases	(23,556)	(4,724)
Purchases of premises and equipment	(3,943)	(37)
Net cash provided by (used in) investing activities	(38,702)	(11,904)
Cash flows from financing activities
Net increase (decrease) in deposits	17,449	(902)
Proceeds from other borrowings	40,260	3,609
Principal payments on other borrowings	(18,774)
Purchase of treasury shares		(633)
Proceeds from sale of treasury shares	25	18
Cash dividends paid	(1,177)	(1,086)
Net cash provided by (used in) financing activities	37,783	1,006
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(337)	(6,672)
Cash and cash equivalents at beginning of period	14,186	22,922
Cash and cash equivalents at end of period	13,849	16,250
Cash paid during the period for:
Interest	1,899	1,597
Federal income taxes	425	610
Non-cash investing activities:
Transfer of loans to other real estate owned	241	644
Change in net unrealized gain or loss on available-for-sale securities	$ 1,912	$ 2,217

Consolidated Financial Statemen

Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2017
Consolidated Financial Statements [Abstract]
Consolidated Financial Statements	NOTE 1 – CONSOLIDATED FINANCIAL STATEMENTS  The consolidated financial statements of United Bancshares, Inc. and subsidiaries (the “Corporation”) have been prepared without audit and in the opinion of management reflect all adjustments (which include normal recurring adjustments) necessary to present fairly such information for the periods and dates indicated. Since the unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q, they do not contain all information and footnotes typically included in financial statements prepared in conformity with generally accepted accounting principles. Operating results for the nine months ended September 30, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 201 7 . The balance sheet as of December 31, 201 6 is derived from completed audited consolidated financial statements with footnotes, which are included in the Corporation’s Annual Report on Form 10-K for the year ended December 31, 201 6 .  The consolidated financial statements include the accounts of the Corporation and its wholly-owned subsidiary, The Union Bank Company (the “Bank”). The Bank has formed a wholly-owned subsidiary, UBC Investments, Inc. (“UBC”), to hold and manage its securities portfolio. The operations of UBC are located in Wilmington, Delaware. The Bank has also formed a wholly-owned subsidiary, UBC Property, Inc. (“UBC Property”) , to hold and manage certain property. All significant intercompany balances and transactions have been eliminated in consolidation. The accounting and reporting policies of the Corporation conform to generally accepted practices within the banking industry. The Corporation considers all of its principal activities to be banking related.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	NOTE 2 – NEW ACCOUNTING PRONOUNCEMENTS  In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606): Summary and Amendments that Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40). The guidance in this update supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the Codification. For public companies, this update will be effective for interim and annual periods beginning after December 15, 2017. The guidance does not apply to revenues associated with financial instruments, including loans and securities that are accounted for under U.S. GAAP. The Corporation does not expect the guidance will have a material impact on its consolidated financial statements.  In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, amending ASU Subtopic 825-10. The amendments in this update make targeted improvements to generally accepted accounting principles (GAAP) as follows: 1) r equire equity investments to be measured at fair value with changes in fair value recognized in net income; 2) s implify the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; 3) e liminate the requirement to disclose the fair value of financial instruments measured at amortized cost for entities that are not public business entities; 4) e liminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; 5) r equire public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; 6) r equire an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; 7) r equire separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements; and 8) c larify that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. The amendments in this update are effective for fiscal years beginning after December 15, 2017. The Corporation has begun gathering data and is currently assessing the impact that this guidance will have on its consolidated financial statements .  In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The ASU requires a lessee to recognize on the balance sheet assets and liabilities for leases with lease terms of more than 12 months. Consistent with current GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. Unlike current GAAP, which requires that only capital leases be recognized on the balance sheet, the ASC requires that both types of leases by recognized on the balance sheet. For public companies, this update will be effective for interim and annual periods beginning after December 15, 2018. Early application is permitted. The adoption of this guidance is not expected to have a material impact on the C orporation’ s consolidated financial statements.  In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718). ASU 2016-09 is intended to simplify the accounting for share-based payment transactions, including income tax consequences, classification of awards as either assets or liabilities and classification in the statement of cash flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2017 and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted. The Corporation does not expect the adoption of ASU 2016-09 to have a material impact on its consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. Organizations will continue to use judgment to determine which loss estimation method is appropriate for their circumstances. Additionally, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. For public companies, this update will be effective for interim and annual periods beginning after December 15, 2019. Management has begun gathering data and evaluating the process for calculating the allowance for loan losses under the requirements of ASU 2016-13, but has not yet determined the expected impact the adoption of ASU 2016-13 will have on the consolidated financial statements.  In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The guidance in this update eliminates the Step 2 from the goodwill impairment test. For public companies, this update will be effective for interim and annual periods beginning after December 15, 2019, with early adoption permitted for interim and annual goodwill impairment test with a measurement date after January 1, 2017. The Corporation does not expect the guidance to have a material impact on the consolidated financial statements . 

Acquisition

Acquisition	9 Months Ended
	Sep. 30, 2017
Acquisition [Abstract]
Acquisition	NOTE 3 – ACQUISITION  On September 8, 2017, after receiving full board of director and regulatory approval, the Corporation completed the acquisition of Benchmark Bancorp, Inc. (“Benchmark”) and its wholly-owned subsidiary, Benchmark Bank, in an all cash transaction. Under the terms of the merger agreement, shareholders of Benchmark received approximately $8.59 per share for each outstanding common share. Immediately following the merger of Benchmark with and into the Corporation , Benchmark Bank merged with and into the Bank.  As a result of the acquisition, the two full-service banking centers of Benchmark Bank located in Gahanna and Westerville, Ohio, became full service offices of the Bank, and one mortgage loan production office located in Gahanna Ohio, became a mortgage loan production office of the Bank. With the acquisition, the Corporation has expanded its geographical footprint in an effort to help continue the growth of the Corporation’s overall profile in size and in earnings.  The results of operations of Benchmark are included in the Corporation’s consolidated operating results for the period subsequent to the date of the transaction. Acquisition-related costs of $1,115,000 and $1,271,000 , respectively, for the quarter and nine month periods ended September 30, 2017, are included in other non-interest operating expenses in the accompanying consolidated statements of income for the quarter and nine month periods ended September 30, 2017.  Goodwill of $15,360,000 arising from the acquisition consists largely of synergies and the cost savings expected to result from the combining of operations and is not expected to be deductible for income tax purposes.  Consideration paid and the estimated fair value of the assets acquired and the liabilities assumed at the acquisition date are as follows (dollars in thousands):        Cash and cash equivalents $ 6,092  Restricted stock 472  Loans, including loans held for sale 98,804  Premises and equipment 2,483  Core deposit intangible asset 146  Other real estate owned 141  Other assets, including accrued interest receivable 5,460   Total assets acquired 113,598   Deposits 95,545  Other liabilities 2,661   Total liabilities assumed 98,206   Net identifiable assets 15,392   Goodwill 15,360   Total cash paid $ 30,752   The acquisition was partially funded through other borrowings, as more fully described in Note 6.  Explanatory Note: The following unaudited pro forma condensed combined consolidated financial statements, as well as the consolidated financial statements of Benchmark as of and for the year ended December 31, 2016, filed herewith as Exhibit 99.2 are intended to satisfy the Corporation’s reporting obligation under Item 9.01 of Form 8-K.  Unaudited Pro Forma Condensed Combined Consolidated Financial Statements The following unaudited pro forma condensed combined consolidated balance sheet as of June 30, 2017 gives effect to the acquisition as if the merger occurred on that date. T he unaudited pro forma condensed combined consolidated statement of income for the six months ended June 30, 2017 and the year ended December 31, 2016 give effect to the acquisition, as if the merger had occurred on January 1, 2016 . The pro forma adjustments are based on estimates made for the purpose of preparing these pro forma financial statements and are described in the accompanying Notes. The Corporation’s management believes that the estimates used in these pro forma financial statements are reasonable under the circumstances.  The unaudited pro forma condensed combined consolidated financial information has been prepared based on the purchase method of accounting.  The unaudited pro forma condensed combined consolidated financial statements included herein are presented for information purposes only. The unaudited pro forma condensed combined consolidated balance sheet as of June 30, 2017 is not necessarily indicative of the combined financial position had the merger been effective at that date. The unaudited pro forma condensed combined consolidated statements of income are not necessarily indicative of the results of operations that would have occurred had the merger been effective at the beginning of the period indicated, or of the future results of operations of the Corporation.  These pro forma financial statements do not include the effects of any potential cost savings which management believes will result from operating Benchmark Bank as branches and combining certain operating procedures. It also does not necessarily reflect what the historical results of the combined company would have been had the companies been combined during this period.      (in thousands except per share data)  June 30, 2017   Historical United Historical Benchmark Pro Forma Adjustments Debit/(Credit) Footnote Reference Pro Forma Combined  (Unaudited)  ASSETS:  Cash and due from banks $ 14,155 $ 9,982 $ (5,897) (1) $ 18,240  Fed Funds sold - 775 - 775  Securities, available-for-sale 183,975 1,621 - 185,596  Loans, gross 385,777 105,798 (3,046) (2) 488,529  Allowance for loan losses (2,829) (1,088) 1,088 (3) (2,829)  Premises and equipment 17,008 2,409 142 (4) 19,559  Other real estate owned 344 351 (211) (5) 484  Federal Home Loan Bank stock 4,829 473 - 5,302  Bank owned life insurance 17,548 - - 17,548  Other intangible assets 707 - 146 (6) 853  Goodwill 10,072 - 14,586 (7) 24,658  Accrued interest and other assets 5,092 4,029 618 (8) 9,739  Total Assets $ 636,678 $ 124,350 $ 7,426 $ 768,454   LIABILITIES:  Deposits $ 537,303 $ 97,862 $ 418 (9) $ 635,583  Other borrowings 7,571 8,000 25,000 (1) 40,571  Trust preferred 12,823 - - 12,823  Accrued expenses and other liabilities 3,425 641 - 4,066  Total Liabilities $ 561,122 $ 106,503 $ 25,418 $ 693,043   EQUITY:  Common stock $ 3,761 $ 3,115 $ (3,115) (10) $ 3,761  Preferred stock - 2 (2) (10) -  Warrants - 38 (38) (10) -  Additional paid-in capital - Common - 20,923 (20,923) (10) -  Additional paid-in capital - Preferred - 1,605 (1,605) (10) -  Surplus 14,712 - - 14,712  Retained earnings (accumulated deficit) 64,511 (7,814) 7,669 (11) 64,366  Treasury stock (7,719) - - (7,719)  Accumulated other comprehensive income (loss) 291 (22) 22 (12) 291  Total Stockholders' Equity 75,556 17,847 (17,992) 75,411  Total Liabilities & Stockholders' Equity $ 636,678 $ 124,350 $ 7,426 $ 768,454      (in thousands except per share data)  For the Six months Ended June 30, 2017   Historical United Historical Benchmark Pro Forma Adjustments Debit/(Credit) Footnote Reference Pro Forma Combined  (Unaudited)   Interest Income $ 11,389 $ 3,128 $ 187 (13) $ 14,704  Interest Expense 1,260 434 158 (14) 1,852  Net interest income 10,129 2,694 29 12,852  Credit for loan losses (350) (96) - (446)  Net interest income after provision for loan losses 10,479 2,790 29 13,298  Non-interest income 2,385 2,651 - 5,036  Non-interest expense 9,522 5,028 15 (15)(16) 14,565  Income before income taxes 3,342 413 14 3,769  Income tax provision 763 207 5 (17) 975  Net Income $ 2,579 $ 206 $ 9 $ 2,794  Earnings per share  Basic $ 0.79 $ 0.07  Diluted $ 0.79 $ 0.07 Pro Forma earnings per share  Basic (18) $ 0.86  Diluted (18) $ 0.86        (in thousands except per share data)  For the Year Ended December 31, 2016   Historical United Historical Benchmark Pro Forma Adjustments Debit/(Credit) Footnote Reference Pro Forma Combined  (Unaudited)   Interest Income $ 21,627 $ 6,082 $ 334 (13) $ 28,043  Interest Expense 2,231 700 318 (14) 3,249  Net interest income 19,396 5,382 16 24,794  Credit for loan losses (750) (256) - (1,006)  Net interest income after provision for loan losses 20,146 5,638 16 25,800  Non-interest income 4,903 6,473 - 11,376  Non-interest expense 17,784 10,636 29 (15)(16) 28,449  Income before income taxes 7,265 1,475 (13) 8,727  Income tax provision 1,744 (3,652) (5) (17) (1,913)  Net Income $ 5,521 $ 5,127 $ (8) $ 10,640   Earnings per share  Basic $ 1.68 $ 1.65  Diluted $ 1.68 $ 1.65  Pro Forma earnings per share  Basic (18) $ 3.43  Diluted (18) $ 3.43    PRELIMINARY PURCHASE ACCOUNTING ALLOCATIONS The unaudited pro forma condensed combined consolidated financial information for the merger includes an unaudited pro forma condensed combined balance sheet as of June 30, 2017 assuming the merger was completed on June 30, 2017. The unaudited pro forma condensed combined consolidated statements of income is for the six months ended June 30, 2017.    (in thousands)  June 30, 2017   Footnote Reference  Benchmark Bancorp shareholders' equity - June 30,  2017 plus/(minus) estimated fair value adjustments: $ 17,847  Loan fair value $ (3,046) (2)  Allowance for loan losses 1,088 (3)  Loans, net (1,958)  Building 142 (4)  OREO (211) (5)  Core deposit intangible asset 146  Deferred tax asset, net 618 (8)  Deposits - fixed maturity (418) (9)  Total fair value adjustments $ (1,681)  Estimated fair value of Benchmark Bancorp net  assets at June 30, 2017 16,166  Total consideration paid to Benchmark Bancorp  shareholders (**) 30,752  Goodwill $ 14,586   ** The purchase price is based on estimated total cash consideration of $30,752. A. Notes: (1) Cash consideration of $30,752,000 paid to Benchmark Bancorp’s shareholders plus estimated transaction costs of $145,000 net of tax, less additional borrowings of $25,000,000 . (2) The fair value of Benchmark’s loan portfolio acquired in the transaction is estimated by United to be less than book value. Based on management’s judgment, United applied a discount to the loan portfolio to estimate the fair value adjustment as of June 30, 2017. The adjustment reflects United’s estimates of both market interest rate differential and credit considerations on pools of loans and the potential adjustments required by ASC 310-30, “Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality” for applicable individual loans. The portion of the fair market value adjustment that is accretable is assumed to amortize into interest income on a level yield basis over the estimated remaining life of the loans. (3) Elimination of Benchmark’s allowance for loan losses. (4) Adjusts bank premises to appraised value at June 30, 2017. (5) Adjusts the value of OREO at June 30, 2017 to estimated fair value. (6) Represents the establishment of the estimated core deposit intangible. The core deposit intangible is assumed to amortize into non-interest expense over 10 years, using accelerated methods. (7) Goodwill estimate based on the excess of the purchase price over the estimated fair value of the net assets acquired. (8) Tax effect of estimated fair market value adjustments. (9) Estimated fair market value adjustment related to deposits and is assumed to amortize into interest expense on a level yield basis over the estimated remaining maturity of the deposits. (10) Reflects the elimination of Benchmark’s common and preferred stock, including related additional paid-in capital, as well as warrants. (11) Reflects the elimination of Benchmark’s accumulated deficit of $7,814,000 , net of after-tax transaction costs of $145,000 . (12) Reflects the elimination of Benchmark’s accumulated other comprehensive loss of $22,000 . (13) Interest income impact of loan discount accretion on purchase accounting adjustment, net of lost earnings on cash consideration paid and net merger costs, after tax. (14) Interest expense on other borrowings incurred to facilitate the transaction, net of estimated fair value adjustment related to deposits assumed to amortize into interest expense on an accelerated basis over 5 years. (15) Reflects additional depreciation on fair value adjustment of bank premises. (16) Reflects core deposit intangible amortization over 10 years, using accelerated methods. (17) Represents the income tax effect ( 34% ) of the impact of pro forma adjustments on income before tax. (18) Basic and diluted pro forma earnings per share for the six months ended June 30, 2017 have been computed based on 3,267,020 basic and 3,271,477 diluted shares, respectively. Basic and diluted pro forma earnings per share for the year ended December 31, 2016 have been computed based upon 3,289,497 basic and diluted shares .

Securities

Securities	9 Months Ended
	Sep. 30, 2017
Securities [Abstract]
Securities	NOTE 4 - SECURITIES  The amortized cost and fair value of available-for-sale securities as of September 30, 2017 and December 31, 2016 are as follows:       (in thousands)  September 30, 2017 December 31, 2016  Amortized cost Fair value Amortized cost Fair value  Available-for-sale:  Obligations of states and political  subdivisions $ 69,796 $ 70,800 $ 70,757 $ 70,624  Mortgage-backed 107,342 106,948 119,758 118,595  Other 1,002 992 1,002 986   Total $ 178,140 $ 178,740 $ 191,517 $ 190,205   A summary of gross unrealized gains and losses on available-for-sale securities as of September 30, 2017 and December 31, 2016 follows:       September 30, 2017 December 31, 2016  Gross unrealized gains Gross unrealized losses Gross unrealized gains Gross unrealized losses  Available-for-sale:  Obligations of states and political  subdivisions $ 1,210 $ 206 $ 644 $ 777  Mortgage-backed 603 997 769 1,932  Other - 10 - 16   Total $ 1,813 $ 1,213 $ 1,413 $ 2,725  

Loans and Leases

Loans and Leases	9 Months Ended
	Sep. 30, 2017
Loans and Leases [Abstract]
Loans and Leases	NOTE 5 – LOANS AND LEASES  The following tables present the activity in the allowance for loan and lease losses by portfolio segment for the periods ending September 30, 2017 and 2016:       (in thousands)  Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Balance at December 31, 2016 $ 896 $ 1,876 $ 542 $ 31 $ 3,345  Provision (credit) charged to expenses (374) (65) 65 24 (350)  Losses charged off (36) (553) (45) (23) (657)  Recoveries 78 381 12 8 479  Balance at September 30, 2017 $ 564 $ 1,639 $ 574 $ 40 $ 2,817   Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Balance at December 31, 2015 $ 893 $ 2,540 $ 373 $ 28 $ 3,834  Provision (credit) charged to expenses 163 (904) 42 (1) (700)  Losses charged off (86) (11) (24) (8) (129)  Recoveries 28 285 62 8 383  Balance at September 30, 2016 $ 998 $ 1,910 $ 453 $ 27 $ 3,388     The following tables present the balance in the allowance for loan and lease losses and the recorded investment in loans and leases by portfolio segment and based on impairment method for the periods ending September 30, 2017 and December 31, 2016:        (in thousands)  September 30, 2017 Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Allowance for loan and lease losses:  Attributable to loans and leases  individually evaluated for impairment $ 98 $ - $ - $ - $ 98  Collectively evaluated for impairment 466 1,639 574 40 2,719  Total allowance for loan  and lease losses $ 564 $ 1,639 $ 574 $ 40 $ 2,817   Loans and leases:  Individually evaluated for impairment $ 490 $ 396 $ - $ - $ 886  Acquired with deteriorated  credit quality - 915 227 - 1,142  Collectively evaluated for impairment 64,284 301,085 121,180 4,512 491,061  Total ending loans and  leases balance $ 64,774 $ 302,396 $ 121,407 $ 4,512 $ 493,089   December 31, 2016 Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Allowance for loan and lease losses:  Attributable to loans and leases  individually evaluated for impairment $ 399 $ 619 $ - $ - $ 1,018  Collectively evaluated for impairment 497 1,257 542 31 2,327  Total allowance for loan  and lease losses $ 896 $ 1,876 $ 542 $ 31 $ 3,345   Loans and leases:  Individually evaluated for impairment $ 937 $ 1,980 $ - $ - $ 2,917  Acquired with deteriorated  credit quality - 573 51 - 624  Collectively evaluated for impairment 62,782 216,933 88,818 4,012 372,545  Total ending loans and  leases balance $ 63,719 $ 219,486 $ 88,869 $ 4,012 $ 376,086  Impaired loans and leases were as follows as of September 30, 2017 and December 31, 2016:      (in thousands)  September 30, 2017 December 31, 2016   Loans and leases with no allowance  for loan and lease losses allocated $ 396 $ -  Loans and leases with allowance  for loan and lease losses allocated 490 2,917  Total impaired loans and leases 886 2,917  Amount of the allowance allocated to impaired loans and leases $ 98 $ 1,018  No a dditional funds are committed to be advanced in connection with impaired loans and leases.  The average recorded investment in impaired loans and leases (excluding loans and leases acquired with deteriorated credit quality) for the nine month periods ended September 30, 2017 and 201 6 was approximately $ 1.8 million a nd $4.5 million , respectively. There wa s $86,000 and $255,000 in interest income recognized by the Corporation on impaired loans and leases on an accrual or cash basis for the nine month periods ended September 30, 2017 and 201 6 , respectively.  The following table presents loans and leases individually evaluated for impairment by class of loans as of September 30, 2017 and December 31, 2016:       (in thousands)  September 30, 2017 December 31, 2016  Recorded investment Allowance for loan and lease losses allocated Recorded investment Allowance for loan and lease losses allocated  With no related allowance recorded:  Commercial $ - $ - $ - $ -  Commercial and multi-family real estate 396 - - -  Agriculture - - - -  Agricultural real estate - - - -  Consumer - - - -  Residential 1-4 family real estate - - - -  With an allowance recorded:  Commercial 490 98 937 399  Commercial and multi-family real estate - - 1,980 619  Agriculture - - - -  Agricultural real estate - - - -  Consumer - - - -  Residential 1-4 family real estate - - - -  Total $ 886 $ 98 $ 2,917 $ 1,018   The following tables present the recorded investment in nonaccrual loans and leases, loans and leases past due over 90 days still on accrual and troubled debt restructurings by class of loans as of September 30, 2017 and December 31, 2016:    (in thousands)  September 30, 2017 Nonaccrual Loans and leases past due over 90 days still accruing Troubled Debt Restructurings  Commercial $ 618 $ - $ 27  Commercial real estate 1,573 - 604  Agricultural real estate 233 - -  Agriculture - - -  Consumer - - -  Residential:  1 – 4 family 726 199 436  Home equity - - -  Total $ 3,150 $ 199 $ 1,067       (in thousands)  December 31, 2016 Nonaccrual Loans and leases past due over 90 days still accruing Troubled Debt Restructurings  Commercial $ 1,295 $ - $ 29  Commercial real estate 3,462 - 722  Agricultural real estate 277 - -  Agriculture - 73 -  Consumer 3 - -  Residential:  1 – 4 family 966 81 457  Home equity - - -  Total $ 6,003 $ 154 $ 1,208  The nonaccrual balances in the table s above include troubled debt restructurings that have been classified as nonaccrual.  The following table presents the aging of the recorded investment in past due loans and leases as of September 30, 2017 by class of loans and leases:      (in thousands)  30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans and leases not past due Total  Commercial $ 113 $ - $ 74 $ 187 $ 51,550 $ 51,737  Commercial real estate 125 23 516 664 271,771 272,435  Agriculture 60 - - 60 12,977 13,037  Agricultural real estate 10 - - 10 29,951 29,961  Consumer - 3 - 3 4,509 4,512  Residential real estate 2,970 29 297 3,296 118,111 121,407  Total $ 3,278 $ 55 $ 887 $ 4,220 $ 488,869 $ 493,089  The following table presents the aging of the recorded investment in past due loans and leases as of December 31, 2016 by class of loans and leases:      (in thousands)  30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans and leases not past due Total  Commercial $ 326 $ 71 $ 79 $ 476 $ 49,988 $ 50,464  Commercial real estate 103 147 553 803 192,830 193,633  Agriculture 227 - - 227 13,026 13,253  Agricultural real estate - - 5 5 25,850 25,855  Consumer 10 2 - 12 4,000 4,012  Residential real estate 1,770 484 462 2,716 86,153 88,869  Total $ 2,436 $ 704 $ 1,099 $ 4,239 $ 371,847 $ 376,086  Credit Quality Indicators:  The Corporation categorizes loans and leases into risk categories based on relevant information about the ability of borrowers to service their debt , such as: current final financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Corporation analyzes loans and leases individually by classifying the loans and leases as to the credit risk. This analysis generally includes loans and leases with an outs tanding balance greater than $50 0,000 and non-homogenous loans and leases , such as commercial and commercial real estate loans and leases . This analysis is performed on a quarterly basis. The Corporation uses the following definitions for risk ratings:  · Special Mention: Loans and leases which possess some credit deficiency or potential weakness which deserve s close attention, but which do not yet warrant substandard classification. Such loans and leases pose unwarranted financial risk that, if not corrected, could weaken the loan or lease and increase risk in the future. The key distinctions of a Special Mention classification are that (1) it is indicative of an unwarranted level of risk, and (2) weaknesses are considered "potential", versus "defined", impairments to the primary source of loan repayment.  · Substandard: These loans and leases are inadequately protected by the current sound net worth and paying ability of the borrower. Loans and leases of this type will generally display negative financial trends such as poor or negative net worth, earnings or cash flow. These loans and leases may also have historic and/or severe delinquency problems, and Corporation management may depend on secondary repayment sources to liquidate these loans and leases . The Corporation could sustain some degree of loss in these loans and leases if the weaknesses remain uncorrected.  · Doubtful: Loans and leases in this category display a high degree of loss, although the amount of actual loss at the time of classification is undeterminable. This should be a temporary category until such time that actual loss can be identified, or improvements made to reduce the seriousness of the classification.   Loans and leases not meeting the previous criteria that are analyzed individually as part of the above described process are considered to be pass rated loans and leases . Loans and leases listed as not rated are generally either less than $500,000 or are included in groups of homogenous loans and leases . As of September 30, 2017 and December 31, 2016, and based on the most recent analysis performed, the risk category of loans by class of loans and leases is as follows:      (in thousands)  September 30, 2017 Pass Special Mention Substandard Doubtful Not rated  Commercial $ 43,832 $ - $ 1,998 $ - $ 18,944  Commercial and multi-  family real estate 224,970 2,390 2,449 - 72,587  Residential 1 - 4 family 11,056 - 124 - 110,227  Consumer - - - - 4,512  Total $ 279,858 $ 2,390 $ 4,571 $ - $ 206,270       December 31, 2016 Pass Special Mention Substandard Doubtful Not rated  Commercial $ 41,233 $ - $ 3,666 $ - $ 18,819  Commercial and multi-  family real estate 162,399 4,239 3,850 - 48,999  Residential 1 - 4 family 210 - - - 88,659  Consumer - - - - 4,012  Total $ 203,842 $ 4,239 $ 7,516 $ - $ 160,489  The Corporation considers the performance of the loan and lease portfolio and its impact on the allowance for loan and lease losses. For all loan classes that are not rated, the Corporation also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. Generally, all loans and leases not rated that are 90 days past due or are classified as nonaccrual and collectively evaluated for impairment, are considered nonperforming. The following table presents the recorded investment in all loans and leases that are not risk rated, based on payment activity as of September 30, 2017 and December 31, 2016: :     (in thousands)  September 30, 2017 Commercial Commercial and multi-family real estate Residential 1-4 family Consumer   Performing $ 18,870 $ 72,127 $ 109,930 $ 4,512  Nonperforming 74 460 297 -  Total $ 18,944 $ 72,587 $ 110,227 $ 4,512   December 31, 2016 Commercial Commercial and multi-family real estate Residential 1-4 family Consumer   Performing $ 18,740 $ 48,441 $ 88,197 $ 4,012  Nonperforming 79 558 462 -  Total $ 18,819 $ 48,999 $ 88,659 $ 4,012   Modifications:  The Corporation’s loan and lease portfolio also includes certain loans and leases that have been modified in a Troubled Debt Restructuring (TDR), where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Corporation’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions. All TDRs are also classified as impaired loans and leases .  When the Corporation modifies a loan or lease, management evaluates any possible concession based on the present value of expected future cash flows, discounted at the contractual interest rate of the original loan or lease agreement, except when the sole (remaining) source of repayment for the loan or lease is the operation or liquidation of the collateral. In these cases, management uses the current fair value of the collateral, less selling costs, instead of discounted cash flows. If management determines that the value of the modified loan or lease is less than the recorded investment in the loan or lease (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount), an impairment is recognized through a specific reserve in the allowance or a direct write down of the loan or lease balance if collection is not expected.   There were no modifications for TDR loans and leases, or troubled debt restructurings for which there was a payment default during the nine month period ended September 30, 2017.  In addition to the Benchmark transaction describe in Note 3, the Corporation acquired The Ohio State Bank (OSB) in November 2014. As a result of these acquisitions, the Corporation has loans and leases, for which there was at acquisition, evidence of deterioration of credit quality since origination and for which it was probable at acquisition, that all contractually required payments would not be collected.  The following is information related to loans and leases acquired in these transactions, including purchased impaired loans:      The Ohio State Bank  (in thousands)  Contractual  Principal Accretable Carrying  Receivable Difference Amount  Purchased Performing Loans and Leases  Balance at December 31, 2016 $ 34,416 $ (1,476) $ 32,940  Change due to payments received (6,285) 494 (5,791)  Transfer to foreclosed real estate - - -  Change due to loan charge-off - - -  Balance at September 30, 2017 $ 28,131 $ (982) $ 27,149   Contractual Non  Principal Accretable Carrying  Receivable Difference Amount  Purchased Impaired Loans and Leases  Balance at December 31, 2016 $ 1,520 $ (896) $ 624  Change due to payments received (288) 176 (112)  Transfer to foreclosed real estate (433) 297 (136)  Change due to loan charge-off (208) 107 (101)  Balance at September 30, 2017 $ 591 $ (316) $ 275       Benchmark Bank  (in thousands)  Contractual  Principal Accretable Carrying  Receivable Difference Amount  Purchased Performing Loans and Leases  Balance at September 8, 2017 $ 96,914 $ (2,273) $ 94,641  Change due to payments received (34) 1 (33)  Transfer to foreclosed real estate - - -  Change due to loan charge-off - - -  Balance at September 30, 2017 $ 96,880 $ (2,272) $ 94,608   Contractual Non  Principal Accretable Carrying  Receivable Difference Amount  Purchased Impaired Loans and Leases  Balance at September 8, 2017 $ 1,641 $ (771) $ 870  Change due to payments received - - -  Transfer to foreclosed real estate - - -  Change due to loan charge-off - - -  Balance at September 30, 2017 $ 1,641 $ (771) $ 870   A $101,000 provision for loan and lease losses was recognized during the nine month period ended September 30, 2017 related to one purchase credit impaired commercial loan from the OSB acquisition for which the sheriff’s appraisal was substantially below the expected collateral value. There was no provision for loan and lease losses recognized during the nine month period ended September 30, 2016 related to the acquired loans and leases as there was no significant change to the credit quality of the loans and leases during the period. There was no provision for loan and lease losses recognized during the period ended September 30, 2017 related to loans acquired in the Benchmark acquisition.

Other Borrowings

Other Borrowings	9 Months Ended
	Sep. 30, 2017
Other Borrowings [Abstract]
Other Borrowings	NOTE 6 – OTHER BORROWINGS  During September 2017, the Bank borrowed $25,000,000 and issued secured notes to the Federal Home Loan Bank and the Corporation borrowed $10,000,000 to facilitate the acquisition described in Note 3.  Other borrowings consists of the following at September 30, 2017 and December 31, 2016:     (in thousands)  September 30, December 31,  2017 2016  Federal Home Loan Bank borrowings:  Secured notes, with interest at .74% , due March, 2017 $ - $ 18,774  Secured note, with interest at 1.27% , due December, 2017 5,160 -  Secured note, with interest at 0.0% , due October, 2018 100 -  Secured note, with interest at 1.56% , due September, 2021 7,000 -  Secured note, with interest at 1.72% , due September, 2020 6,000 -  Secured note, with interest at 1.86% , due September, 2021 6,000 -  Secured note, with interest at 1.97% , due September, 2022 6,000 -   United Bankers Bank  Note payable, with interest at 4.875% , due September, 2022 10,000 -   Total other borrowings $ 40,260 $ 18,774   The United Bankers Bank note requires quarterly interest-only payments commencing December 1, 2017 , with quarterly $250,000 principal payments plus interest, commencing December 1, 2018 and any remaining unpaid principal due September 1, 2022 . Federal Home Loan Bank borrowings are secured by Federal Home Loan Bank stock and eligible mortgage loans approximating $98,300,000 and $86,970,000 at September 30, 2017 and December 31, 2016 respectively. The note payable is secured by all outstanding shares of the Bank.

Junior Subordinated Deferrable

Junior Subordinated Deferrable Interest Debentures	9 Months Ended
	Sep. 30, 2017
Junior Subordinated Deferrable Interest Debentures [Abstract]
Junior Subordinated Deferrable Interest Debentures	NOTE 7 – JUNIOR SUBORDINATED DEFERRABLE INTEREST DEBENTURES  The Corporation has formed and invested $ 300,000 in a business trust, United (OH) Statutory Trust (“United Trust”) which is not consolidated by the Corporation. United Trust issued $10,000,000 of trust preferred securities, which are guaranteed by the Corporation, and are subject to mandatory redemption upon payment of the debentures. United Trust used the proceeds from the issuance of the trust preferred securities, as well as the Corporation’s capital investment, to purchase $10,300,000 of junior subordinated deferrable interest debentures issued by the Corporation. The debentures have a stated maturity date of March 26, 2033 . As of March 26, 2008, and quarterly thereafter, the debentures may be shortened at the Corporation’s option. Interest is payable quarterly at a floating rate adjustable quarterly and equal to 315 basis points over the 3-month LIBOR , amounting to 4.16% at September 30, 2017 and 4.15% at December 31, 2016 . The Corporation has the right, subject to events in default, to defer payments of interest on the debentures by extending the interest payment period for a period not exceeding 20 consecutive quarterly periods.  The Corporation assumed $3,093,000 of trust preferred securities through t he OSB acquisition with $3,000,000 of the liability guaranteed by the Corporation and the remaining $93,000 secured by an investment in the trust preferred securities. The trust preferred securities carrying value as of September 30, 2017 and December 31, 201 6 wa s $2,532,000 and $2,506,000, respectively. The difference between the principal owed and the carrying value is due to the below- market interest rate on the debentures. The debentures have a stated maturity date of April 23, 2034 . Interest is at a floating rate adjustable quarterly and equal to 285 basis points over the 3-month LIBOR , amounting t o 4.48% a t September 30, 2017 and 3.73% at December 31, 2016 . Each issue of the trust preferred securities carries an interest rate identical to that of the related debenture. The securities have been structured to qualify as Tier I capital for regulatory purposes and the dividends paid on such are tax deductible. However, under Federal Reserve Board guidelines, the securities cannot be used to constitute more than 25% of the Corporation’s core Tier I capital inclusive of these securities.  Interest expense on the debentures amounted t o $411,000 a nd $365,000 for the nine month periods ended September 30, 2017 and 201 6 , respectively, and is included in interest expense-other borrowings in the accompanying consolidated statements of income. 

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value [Abstract]
Fair Value Measurements	  NOTE 8 - FAIR VALUE MEASUREMENTS  ASC 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability shall not be adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are independent, knowledgeable, and both able and willing to transact.  ASC 820-10 requires the use of valuation techniques that are consistent with the market approach, the income approach, and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. In that regard, ASC 820-10 establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows:  Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that the Corporation has the ability to access at the measurement date.  Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means.  Level 3 – Unobservable inputs for the asset or liability for which there is little, if any, market activity at the measurement date. Unobservable inputs reflect the Corporation’s own assumptions about what market participants would use to price the asset or liability. The inputs are developed based on the best information available in the circumstances, which might include the Corporation’s own financial data such as internally developed pricing models, discounted cash flow methodologies, as well as instruments for which the fair value determination requires significant management judgment.  Financial assets (there were no financial liabilities) measured at fair value on a recurring basis at September 30, 2017 and December 31, 201 6 include available-for-sale securities, which are valued using Level 2 inputs except for one other security which is valued using Level 3 inputs that was redeemed during the second quarter 2017, as well as mortgage servicing rights, amounting to $1,231,000 at September 30, 2017 and $1,247,000 at December 31, 201 6 , which are valued using Level 3 inputs. Financial assets (there were no financial liabilities) measured at fair value on a non-recurring basis at September 30, 2017 and December 31, 201 6 include impaired loans net of specific reserves , approximating $788,000 a t September 30, 2017 an d $1 ,899,000 at December 31, 201 6, all of which are valued using Level 3 inputs.  There were no financial instruments measured at fair value that moved to a lower level in the fair value hierarchy during the period ended September 30, 2017 , due to the lack of observable quotes in inactive markets for those instruments at September 30, 2017 .       The tables below present a reconciliation and income statement classification of gains and losses for mortgage servicing rights, which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3), and certain securities which are valued using Level 3 inputs, for the nine month period ended September 30, 2017 and year ended December 31, 2016:      (in thousands)  September 30, December 31,  2017 2016  Mortgage Servicing Rights  Balance at beginning of period $ 1,247 $ 1,181  Gains or losses, including realized and unrealized:  Purchases, issuances, and settlements 138 273  Disposals - amortization based on loan payments and payoffs (97) (195)  Changes in fair value (57) (12)  Balance at end of period $ 1,231 $ 1,247   Securities valued using Level 3 inputs  Balance at beginning of period $ 2,238 $ 2,389  Principal payments received (2,238) (151)  Changes in fair value - -  Balance at end of period $ - $ 2,238   A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valua tion hierarchy, and disclosure of unobservable inputs follows.  In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Corporation’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. The Corporation’s valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Corporation’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date.  Securities Available-for-Sale  Where quoted prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. Level 1 securities would typically include government bonds and exchange traded equities. If quoted market prices are not available, then fair values are estimated using pricing models, quoted prices of securities with similar characteristics, or discounted cash flows. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include U. S. Government and agencies securities , municipal bonds, mortgage-backed securities, and asset-backed securities. In certain cases where there is limited activity or less transparency around inputs to the valuation, securities are classified within Level 3 of the valuation hierarchy . There were no gains or losses relating to securities available-for-sale included in earnings before income taxes that were attributable to changes in fair values of securities held at September 30, 2017 and December 31, 2016. Impaired Loans  The Corporation does not record impaired loans at fair value on a recurring basis. However, periodically, a loan is considered impaired and is reported at the fair value of the underlying collateral less estimated cost to sell, if repayment is expected solely from collateral. Collateral values are estimated using Level 2 inputs, including recent appraisals and Level 3 inputs based on customized discounting criteria such as additional appraisal adjustments to consider deterioration of value subsequent to appraisal date and estimated cost to sell. Additional appraisal adjustments range between 15% and 35% of appraised value, and estimated selling cost ranges between 10% and 20% of the adjusted appraised value. Due to the significance of the Level 3 inputs, impaired loans fair values have bee n classified as Level 3.  Mortgage Servicing Rights  The Corporation records mortgage servicing rights at estimated fair value based on a discounted cash flow model which includes discou nt rates between 9% and 11% , i n addition to prepayment, internal rate of return, servicing costs, inflation rate of servicing costs and earnings rate assumptions that are considered to be unobservable inputs. Due to the significance of the Level 3 inputs, mortgage servicing rights have been classified as Level 3.  Other Real Estate Owned  The Corporation values other real estate owned at th e estimated fair value of the underlying collateral less appraisal adjustments between 10% and 70% of appraised value, and expected selling costs between 10% and 20% of adjusted appraised value. Such values are estimated primarily using appraisals and reflect a market value approach. Due to the significance of the Level 3 inputs, other real estate owned has been classified as Level 3.  Certain other financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances, for example, when there is evidence of impairment. Financial assets and financial liabilities, excluding impaired loans and other real estate owned, measured at fair value on a nonrecurring basis were not significant at September 30, 2017 and December 31, 201 6 .

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2017
Fair Value [Abstract]
Fair Value of Financial Instruments	NOTE 9 – FAIR VALUE OF FINANCIAL INSTRUMENTS  The carrying amounts and estimated fair values of recognized financial instruments at September 30, 2017 and December 31, 2016 were as follows:       (in thousands)  September 30, 2017 December 31, 2016  Carrying amount Estimated value Carrying amount Estimated value Input Level   FINANCIAL ASSETS  Cash and cash equivalents $ 13,849 $ 13,849 $ 14,186 $ 14,186 1  Securities, including FHLB stock 184,042 184,042 195,035 195,035 2,3  Certificates of deposit 1,245 1,245 1,494 1,494 2  Loans held for sale 6,993 6,993 1,510 1,510 3  Net loans and leases 490,272 489,027 372,741 371,493 3  Mortgage servicing rights 1,231 1,231 1,247 1,247 3  $ 697,632 $ 696,387 $ 586,213 $ 584,965  FINANCIAL LIABILITIES  Deposits  Maturity $ 176,599 175,618 $ 129,460 $ 128,592 3  Non-maturity 461,075 461,075 395,220 395,220 1  Other borrowings 40,260 40,276 18,774 18,774 3  Junior subordinated deferrable  interest debentures 12,832 10,213 12,806 9,295 3  $ 690,766 $ 687,182 $ 556,260 $ 551,881   The above summary does not include accrued interest receivable or cash surrender value of life insurance , which are also considered financial instruments. The estimated fair value of such items is considered to be their carrying a mounts and would be considered L evel 1 input s .  There are also unrecognized financial instruments at September 30, 2017 and December 31, 201 6 which relate to commitments to extend credit and letters of credit. The contract amount of such financial instruments amounted to $127,752,000 at September 30, 2017 and $91,023,000 at December 31, 201 6 . Such amounts are also considered to be the estimated fair values.  The following methods and assumptions were used to estimate the fair value of each class of financial instruments shown above:  Cash and cash equivalents:  Fair value is determined to be the carrying amount for these items (which include cash on hand, due from banks, and federal funds sold) because they represent cash or mature in 90 days or less, and do not represent unanticipated credit concerns.  Securities:  The fair value of securities is determined based on quoted market prices of the individual securities; if not available, estimated fair value is obtained by comparison to other known securities with similar risk and maturity characteristics. Such value does not consider possible tax ramifications or estimated transaction costs.   Loans held for sale:  The fair value of loans held for sale is determined to be the book value as they are typically held for 60 days or less.  Loans and leases:  Fair value for loans and leases was estimated for portfolios of loans and leases with similar financial characteristics. For adjustable rate loans, which re-price at least annually and generally possess low risk characteristics, the carrying amount is believed to be a reasonable estimate of fair value. For fixed rate loans, the fair value is estimated based on a discounted cash flow analysis, considering weighted average rates and terms of the portfolio, adjusted for credit and interest rate risk inherent in the loans. Fair value for nonperforming loans is based on recent appraisals or estimated discounted cash flows.  Mortgage servicing rights:  The fair value for mortgage servicing rights is determined based on an analysis of the portfolio by an independent third party.  Deposit liabilities:  The fair value of core deposits, including demand deposits, savings accounts, and certain money market deposits, is the amount payable on demand. The fair value of fixed-maturity certificates of deposit is estimated using the rates offered at quarter end for deposits of similar remaining maturities. The estimated fair value does not include the benefit that results from the low-cost funding provided by the deposit liabilities compared to the cost of borrowing funds in the marketplace.  Other borrowings and junior subordinated deferrable interest debentures:  The fair value of Federal Home Loan Bank (FHLB) borrowings and junior subordinated deferrable interest debentures are determined using the net present value of discounted cash flows based on current borrowing rates for similar types of borrowing arrangements, and are obtained from an independent third party. The fair value of the note payable to United Bankers Bank obtained in September, 2017 to partially finance the acquisition described in Note 3 is considered to be book value.  Other financial instruments:  The fair value of commitments to extend credit and letters of credit is determined to be the contract amount, since these financial instruments generally represent commitments at existing rates. The fair value of other borrowings is determined based on a discounted cash flow analysis using current interest rates. The fair value of other liabilities is generally considered to be carrying value except for the deferred compensation agreement. The fair value of the contract is determined based on a discounted cash flow analysis using a current interest rate for a similar instrument.  The fair value estimates of financial instruments are made at a specific point in time based on relevant market information. These estimates do not reflect any premium or discount that could result from offering for sale at one time the entire holdings of a particular financial instrument over the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Since no ready market exists for a significant portion of the financial instruments, fair value estimates are largely based on judgments after considering such factors as future expected credit losses, current economic conditions, risk characteristics of various financial instruments, and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect these estimates.

Stock Options

Stock Options	9 Months Ended
	Sep. 30, 2017
Stock Options [Abstract]
Stock Options	NOTE 10 – STOCK OPTIONS  The United Bancshares, Inc. 2016 Stock Option Plan (the “Plan”) permits the Corporation to award non-qualified stock options to eligible participants. A total of 250,000 shares are available for issuance pursuant to the Plan. The Corporation issued 33,352 options during the fourth quarter of 2016 at an exercise price of $19.32 and 30,151 options during the third quarter of 2017 at an exercise price of $21.70 under the Plan. Following is a summary of activity for stock options for the quarter ended September 30, 2017.     Number  of Shares  Outstanding, beginning of period 33,352  Granted 30,151  Exercised -  Outstanding, end of period 63,503  The options vest over a three -year period on the anniversary of the date of grant. At September 30, 2017, no options were exercisable and outstanding options had a weighted average remaining contractual term of 6.625 years . The fair value of options granted is estimated at the date of grant using the Black Scholes option pricing model. Following are assumptions used in calculating the fair value of the options granted:     2017 2016  Weighted-average fair value of options granted $ 7.35 $ 6.27  Average dividend yield 2.23 % 2.31 %  Expected volatility 40.00 % 40.00 %  Rick-free interest rate 2.06 % 1.58 %  Expected term (years) 7 7   Total compensation expense related to the stock options granted in 2016 is expected to be $209,000 and is being recognized ratably over the 36 month period beginning January 1, 2017. Total compensation expense related to the stock options granted in 2017 is expected to be $222,000 and is being recognized ratably over the 36 month period beginning August 1, 2017. Stock option expense for outstanding awards amounted to $30,000 and $65,000 , respectfully, for the quarter and nine months ended September 30, 2017.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS  Management evaluated subsequent events through the date the consolidated financial statements were issued. Events or transactions occurring after September 30, 2017 but prior to when the consolidated financial statements were issued, that provided additional evidence about conditions that existed at September 30, 2017 have been recognized in the consolidated financial statements for the period ended September 30, 2017. Events or transactions that provided evidence about conditions that did not exist at September 30, 2017 but arose before the financial statements were issued have not been recognized in the consolidated financial statements for the period ended September 30, 2017.  On October 17, 2017 , the Corporation's Board of Directors approved a cash dividend of $0.12 per common share payable December 15, 2017 to shareholders of record at the close of business on November 30, 2017 .

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Sep. 30, 2017
Acquisition [Abstract]
Schedule of Assets and Deposits Assumed in Acquisition	Consideration paid and the estimated fair value of the assets acquired and the liabilities assumed at the acquisition date are as follows (dollars in thousands):        Cash and cash equivalents $ 6,092  Restricted stock 472  Loans, including loans held for sale 98,804  Premises and equipment 2,483  Core deposit intangible asset 146  Other real estate owned 141  Other assets, including accrued interest receivable 5,460   Total assets acquired 113,598   Deposits 95,545  Other liabilities 2,661   Total liabilities assumed 98,206   Net identifiable assets 15,392   Goodwill 15,360   Total cash paid $ 30,752  
Business Acquisition, Pro Forma Information	    (in thousands except per share data)  June 30, 2017   Historical United Historical Benchmark Pro Forma Adjustments Debit/(Credit) Footnote Reference Pro Forma Combined  (Unaudited)  ASSETS:  Cash and due from banks $ 14,155 $ 9,982 $ (5,897) (1) $ 18,240  Fed Funds sold - 775 - 775  Securities, available-for-sale 183,975 1,621 - 185,596  Loans, gross 385,777 105,798 (3,046) (2) 488,529  Allowance for loan losses (2,829) (1,088) 1,088 (3) (2,829)  Premises and equipment 17,008 2,409 142 (4) 19,559  Other real estate owned 344 351 (211) (5) 484  Federal Home Loan Bank stock 4,829 473 - 5,302  Bank owned life insurance 17,548 - - 17,548  Other intangible assets 707 - 146 (6) 853  Goodwill 10,072 - 14,586 (7) 24,658  Accrued interest and other assets 5,092 4,029 618 (8) 9,739  Total Assets $ 636,678 $ 124,350 $ 7,426 $ 768,454   LIABILITIES:  Deposits $ 537,303 $ 97,862 $ 418 (9) $ 635,583  Other borrowings 7,571 8,000 25,000 (1) 40,571  Trust preferred 12,823 - - 12,823  Accrued expenses and other liabilities 3,425 641 - 4,066  Total Liabilities $ 561,122 $ 106,503 $ 25,418 $ 693,043   EQUITY:  Common stock $ 3,761 $ 3,115 $ (3,115) (10) $ 3,761  Preferred stock - 2 (2) (10) -  Warrants - 38 (38) (10) -  Additional paid-in capital - Common - 20,923 (20,923) (10) -  Additional paid-in capital - Preferred - 1,605 (1,605) (10) -  Surplus 14,712 - - 14,712  Retained earnings (accumulated deficit) 64,511 (7,814) 7,669 (11) 64,366  Treasury stock (7,719) - - (7,719)  Accumulated other comprehensive income (loss) 291 (22) 22 (12) 291  Total Stockholders' Equity 75,556 17,847 (17,992) 75,411  Total Liabilities & Stockholders' Equity $ 636,678 $ 124,350 $ 7,426 $ 768,454      (in thousands except per share data)  For the Six months Ended June 30, 2017   Historical United Historical Benchmark Pro Forma Adjustments Debit/(Credit) Footnote Reference Pro Forma Combined  (Unaudited)   Interest Income $ 11,389 $ 3,128 $ 187 (13) $ 14,704  Interest Expense 1,260 434 158 (14) 1,852  Net interest income 10,129 2,694 29 12,852  Credit for loan losses (350) (96) - (446)  Net interest income after provision for loan losses 10,479 2,790 29 13,298  Non-interest income 2,385 2,651 - 5,036  Non-interest expense 9,522 5,028 15 (15)(16) 14,565  Income before income taxes 3,342 413 14 3,769  Income tax provision 763 207 5 (17) 975  Net Income $ 2,579 $ 206 $ 9 $ 2,794  Earnings per share  Basic $ 0.79 $ 0.07  Diluted $ 0.79 $ 0.07 Pro Forma earnings per share  Basic (18) $ 0.86  Diluted (18) $ 0.86        (in thousands except per share data)  For the Year Ended December 31, 2016   Historical United Historical Benchmark Pro Forma Adjustments Debit/(Credit) Footnote Reference Pro Forma Combined  (Unaudited)   Interest Income $ 21,627 $ 6,082 $ 334 (13) $ 28,043  Interest Expense 2,231 700 318 (14) 3,249  Net interest income 19,396 5,382 16 24,794  Credit for loan losses (750) (256) - (1,006)  Net interest income after provision for loan losses 20,146 5,638 16 25,800  Non-interest income 4,903 6,473 - 11,376  Non-interest expense 17,784 10,636 29 (15)(16) 28,449  Income before income taxes 7,265 1,475 (13) 8,727  Income tax provision 1,744 (3,652) (5) (17) (1,913)  Net Income $ 5,521 $ 5,127 $ (8) $ 10,640   Earnings per share  Basic $ 1.68 $ 1.65  Diluted $ 1.68 $ 1.65  Pro Forma earnings per share  Basic (18) $ 3.43  Diluted (18) $ 3.43    PRELIMINARY PURCHASE ACCOUNTING ALLOCATIONS The unaudited pro forma condensed combined consolidated financial information for the merger includes an unaudited pro forma condensed combined balance sheet as of June 30, 2017 assuming the merger was completed on June 30, 2017. The unaudited pro forma condensed combined consolidated statements of income is for the six months ended June 30, 2017.    (in thousands)  June 30, 2017   Footnote Reference  Benchmark Bancorp shareholders' equity - June 30,  2017 plus/(minus) estimated fair value adjustments: $ 17,847  Loan fair value $ (3,046) (2)  Allowance for loan losses 1,088 (3)  Loans, net (1,958)  Building 142 (4)  OREO (211) (5)  Core deposit intangible asset 146  Deferred tax asset, net 618 (8)  Deposits - fixed maturity (418) (9)  Total fair value adjustments $ (1,681)  Estimated fair value of Benchmark Bancorp net  assets at June 30, 2017 16,166  Total consideration paid to Benchmark Bancorp  shareholders (**) 30,752  Goodwill $ 14,586   ** The purchase price is based on estimated total cash consideration of $30,752. A. Notes: (1) Cash consideration of $30,752,000 paid to Benchmark Bancorp’s shareholders plus estimated transaction costs of $145,000 net of tax, less additional borrowings of $25,000,000 . (2) The fair value of Benchmark’s loan portfolio acquired in the transaction is estimated by United to be less than book value. Based on management’s judgment, United applied a discount to the loan portfolio to estimate the fair value adjustment as of June 30, 2017. The adjustment reflects United’s estimates of both market interest rate differential and credit considerations on pools of loans and the potential adjustments required by ASC 310-30, “Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality” for applicable individual loans. The portion of the fair market value adjustment that is accretable is assumed to amortize into interest income on a level yield basis over the estimated remaining life of the loans. (3) Elimination of Benchmark’s allowance for loan losses. (4) Adjusts bank premises to appraised value at June 30, 2017. (5) Adjusts the value of OREO at June 30, 2017 to estimated fair value. (6) Represents the establishment of the estimated core deposit intangible. The core deposit intangible is assumed to amortize into non-interest expense over 10 years, using accelerated methods. (7) Goodwill estimate based on the excess of the purchase price over the estimated fair value of the net assets acquired. (8) Tax effect of estimated fair market value adjustments. (9) Estimated fair market value adjustment related to deposits and is assumed to amortize into interest expense on a level yield basis over the estimated remaining maturity of the deposits. (10) Reflects the elimination of Benchmark’s common and preferred stock, including related additional paid-in capital, as well as warrants. (11) Reflects the elimination of Benchmark’s accumulated deficit of $7,814,000 , net of after-tax transaction costs of $145,000 . (12) Reflects the elimination of Benchmark’s accumulated other comprehensive loss of $22,000 . (13) Interest income impact of loan discount accretion on purchase accounting adjustment, net of lost earnings on cash consideration paid and net merger costs, after tax. (14) Interest expense on other borrowings incurred to facilitate the transaction, net of estimated fair value adjustment related to deposits assumed to amortize into interest expense on an accelerated basis over 5 years. (15) Reflects additional depreciation on fair value adjustment of bank premises. (16) Reflects core deposit intangible amortization over 10 years, using accelerated methods. (17) Represents the income tax effect ( 34% ) of the impact of pro forma adjustments on income before tax. Basic and diluted pro forma earnings per share for the six months ended June 30, 2017 have been computed based on 3,267,020 basic and 3,271,477 diluted shares, respectively. Basic and diluted pro forma earnings per share for the year ended December 31, 2016 have been computed based upon 3,289,497 basic and diluted shares

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2017
Securities [Abstract]
Amortized Cost and Fair Value of Securities	The amortized cost and fair value of available-for-sale securities as of September 30, 2017 and December 31, 2016 are as follows:       (in thousands)  September 30, 2017 December 31, 2016  Amortized cost Fair value Amortized cost Fair value  Available-for-sale:  Obligations of states and political  subdivisions $ 69,796 $ 70,800 $ 70,757 $ 70,624  Mortgage-backed 107,342 106,948 119,758 118,595  Other 1,002 992 1,002 986   Total $ 178,140 $ 178,740 $ 191,517 $ 190,205  
Unrealized Gain (Loss) on Securities	A summary of gross unrealized gains and losses on available-for-sale securities as of September 30, 2017 and December 31, 2016 follows:       September 30, 2017 December 31, 2016  Gross unrealized gains Gross unrealized losses Gross unrealized gains Gross unrealized losses  Available-for-sale:  Obligations of states and political  subdivisions $ 1,210 $ 206 $ 644 $ 777  Mortgage-backed 603 997 769 1,932  Other - 10 - 16   Total $ 1,813 $ 1,213 $ 1,413 $ 2,725  

Loans and Leases (Tables)

Loans and Leases (Tables)	9 Months Ended
	Sep. 30, 2017
Loans and Leases [Abstract]
Activity in the Allowance for Credit Losses on Financing Receivables	The following tables present the activity in the allowance for loan and lease losses by portfolio segment for the periods ending September 30, 2017 and 2016:       (in thousands)  Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Balance at December 31, 2016 $ 896 $ 1,876 $ 542 $ 31 $ 3,345  Provision (credit) charged to expenses (374) (65) 65 24 (350)  Losses charged off (36) (553) (45) (23) (657)  Recoveries 78 381 12 8 479  Balance at September 30, 2017 $ 564 $ 1,639 $ 574 $ 40 $ 2,817   Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Balance at December 31, 2015 $ 893 $ 2,540 $ 373 $ 28 $ 3,834  Provision (credit) charged to expenses 163 (904) 42 (1) (700)  Losses charged off (86) (11) (24) (8) (129)  Recoveries 28 285 62 8 383  Balance at September 30, 2016 $ 998 $ 1,910 $ 453 $ 27 $ 3,388 
Allowance for Loan and Lease Losses, Current	The following tables present the balance in the allowance for loan and lease losses and the recorded investment in loans and leases by portfolio segment and based on impairment method for the periods ending September 30, 2017 and December 31, 2016:        (in thousands)  September 30, 2017 Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Allowance for loan and lease losses:  Attributable to loans and leases  individually evaluated for impairment $ 98 $ - $ - $ - $ 98  Collectively evaluated for impairment 466 1,639 574 40 2,719  Total allowance for loan  and lease losses $ 564 $ 1,639 $ 574 $ 40 $ 2,817   Loans and leases:  Individually evaluated for impairment $ 490 $ 396 $ - $ - $ 886  Acquired with deteriorated  credit quality - 915 227 - 1,142  Collectively evaluated for impairment 64,284 301,085 121,180 4,512 491,061  Total ending loans and  leases balance $ 64,774 $ 302,396 $ 121,407 $ 4,512 $ 493,089   December 31, 2016 Commercial Commercial and multi-family real estate Residential 1 – 4 family real estate Consumer Total  Allowance for loan and lease losses:  Attributable to loans and leases  individually evaluated for impairment $ 399 $ 619 $ - $ - $ 1,018  Collectively evaluated for impairment 497 1,257 542 31 2,327  Total allowance for loan  and lease losses $ 896 $ 1,876 $ 542 $ 31 $ 3,345   Loans and leases:  Individually evaluated for impairment $ 937 $ 1,980 $ - $ - $ 2,917  Acquired with deteriorated  credit quality - 573 51 - 624  Collectively evaluated for impairment 62,782 216,933 88,818 4,012 372,545  Total ending loans and  leases balance $ 63,719 $ 219,486 $ 88,869 $ 4,012 $ 376,086 
Schedule of Impaired Loans and Leases	Impaired loans and leases were as follows as of September 30, 2017 and December 31, 2016:      (in thousands)  September 30, 2017 December 31, 2016   Loans and leases with no allowance  for loan and lease losses allocated $ 396 $ -  Loans and leases with allowance  for loan and lease losses allocated 490 2,917  Total impaired loans and leases 886 2,917  Amount of the allowance allocated to impaired loans and leases $ 98 $ 1,018  
Schedule of Activity in Allowance of Impaired Loans and Leases	The following table presents loans and leases individually evaluated for impairment by class of loans as of September 30, 2017 and December 31, 2016:       (in thousands)  September 30, 2017 December 31, 2016  Recorded investment Allowance for loan and lease losses allocated Recorded investment Allowance for loan and lease losses allocated  With no related allowance recorded:  Commercial $ - $ - $ - $ -  Commercial and multi-family real estate 396 - - -  Agriculture - - - -  Agricultural real estate - - - -  Consumer - - - -  Residential 1-4 family real estate - - - -  With an allowance recorded:  Commercial 490 98 937 399  Commercial and multi-family real estate - - 1,980 619  Agriculture - - - -  Agricultural real estate - - - -  Consumer - - - -  Residential 1-4 family real estate - - - -  Total $ 886 $ 98 $ 2,917 $ 1,018 
Schedule of Financing Receivables, Non-Accrual Status	The following tables present the recorded investment in nonaccrual loans and leases, loans and leases past due over 90 days still on accrual and troubled debt restructurings by class of loans as of September 30, 2017 and December 31, 2016:    (in thousands)  September 30, 2017 Nonaccrual Loans and leases past due over 90 days still accruing Troubled Debt Restructurings  Commercial $ 618 $ - $ 27  Commercial real estate 1,573 - 604  Agricultural real estate 233 - -  Agriculture - - -  Consumer - - -  Residential:  1 – 4 family 726 199 436  Home equity - - -  Total $ 3,150 $ 199 $ 1,067       (in thousands)  December 31, 2016 Nonaccrual Loans and leases past due over 90 days still accruing Troubled Debt Restructurings  Commercial $ 1,295 $ - $ 29  Commercial real estate 3,462 - 722  Agricultural real estate 277 - -  Agriculture - 73 -  Consumer 3 - -  Residential:  1 – 4 family 966 81 457  Home equity - - -  Total $ 6,003 $ 154 $ 1,208 
Past Due Financing Receivables	 The following table presents the aging of the recorded investment in past due loans and leases as of September 30, 2017 by class of loans and leases:      (in thousands)  30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans and leases not past due Total  Commercial $ 113 $ - $ 74 $ 187 $ 51,550 $ 51,737  Commercial real estate 125 23 516 664 271,771 272,435  Agriculture 60 - - 60 12,977 13,037  Agricultural real estate 10 - - 10 29,951 29,961  Consumer - 3 - 3 4,509 4,512  Residential real estate 2,970 29 297 3,296 118,111 121,407  Total $ 3,278 $ 55 $ 887 $ 4,220 $ 488,869 $ 493,089  The following table presents the aging of the recorded investment in past due loans and leases as of December 31, 2016 by class of loans and leases:      (in thousands)  30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans and leases not past due Total  Commercial $ 326 $ 71 $ 79 $ 476 $ 49,988 $ 50,464  Commercial real estate 103 147 553 803 192,830 193,633  Agriculture 227 - - 227 13,026 13,253  Agricultural real estate - - 5 5 25,850 25,855  Consumer 10 2 - 12 4,000 4,012  Residential real estate 1,770 484 462 2,716 86,153 88,869  Total $ 2,436 $ 704 $ 1,099 $ 4,239 $ 371,847 $ 376,086 
Risk Category of Loans, Credit Quality Indicators	As of September 30, 2017 and December 31, 2016, and based on the most recent analysis performed, the risk category of loans by class of loans and leases is as follows:      (in thousands)  September 30, 2017 Pass Special Mention Substandard Doubtful Not rated  Commercial $ 43,832 $ - $ 1,998 $ - $ 18,944  Commercial and multi-  family real estate 224,970 2,390 2,449 - 72,587  Residential 1 - 4 family 11,056 - 124 - 110,227  Consumer - - - - 4,512  Total $ 279,858 $ 2,390 $ 4,571 $ - $ 206,270       December 31, 2016 Pass Special Mention Substandard Doubtful Not rated  Commercial $ 41,233 $ - $ 3,666 $ - $ 18,819  Commercial and multi-  family real estate 162,399 4,239 3,850 - 48,999  Residential 1 - 4 family 210 - - - 88,659  Consumer - - - - 4,012  Total $ 203,842 $ 4,239 $ 7,516 $ - $ 160,489  
Performance of Residential, Commercial, and Consumer Loan Portfolio	The following table presents the recorded investment in all loans and leases that are not risk rated, based on payment activity as of September 30, 2017 and December 31, 2016: :     (in thousands)  September 30, 2017 Commercial Commercial and multi-family real estate Residential 1-4 family Consumer   Performing $ 18,870 $ 72,127 $ 109,930 $ 4,512  Nonperforming 74 460 297 -  Total $ 18,944 $ 72,587 $ 110,227 $ 4,512   December 31, 2016 Commercial Commercial and multi-family real estate Residential 1-4 family Consumer   Performing $ 18,740 $ 48,441 $ 88,197 $ 4,012  Nonperforming 79 558 462 -  Total $ 18,819 $ 48,999 $ 88,659 $ 4,012 
Schedule of Loans Acquired in Acquisition	The following is information related to loans and leases acquired in these transactions, including purchased impaired loans:      The Ohio State Bank  (in thousands)  Contractual  Principal Accretable Carrying  Receivable Difference Amount  Purchased Performing Loans and Leases  Balance at December 31, 2016 $ 34,416 $ (1,476) $ 32,940  Change due to payments received (6,285) 494 (5,791)  Transfer to foreclosed real estate - - -  Change due to loan charge-off - - -  Balance at September 30, 2017 $ 28,131 $ (982) $ 27,149   Contractual Non  Principal Accretable Carrying  Receivable Difference Amount  Purchased Impaired Loans and Leases  Balance at December 31, 2016 $ 1,520 $ (896) $ 624  Change due to payments received (288) 176 (112)  Transfer to foreclosed real estate (433) 297 (136)  Change due to loan charge-off (208) 107 (101)  Balance at September 30, 2017 $ 591 $ (316) $ 275       Benchmark Bank  (in thousands)  Contractual  Principal Accretable Carrying  Receivable Difference Amount  Purchased Performing Loans and Leases  Balance at September 8, 2017 $ 96,914 $ (2,273) $ 94,641  Change due to payments received (34) 1 (33)  Transfer to foreclosed real estate - - -  Change due to loan charge-off - - -  Balance at September 30, 2017 $ 96,880 $ (2,272) $ 94,608   Contractual Non  Principal Accretable Carrying  Receivable Difference Amount  Purchased Impaired Loans and Leases  Balance at September 8, 2017 $ 1,641 $ (771) $ 870  Change due to payments received - - -  Transfer to foreclosed real estate - - -  Change due to loan charge-off - - -  Balance at September 30, 2017 $ 1,641 $ (771) $ 870  

Other Borrowings (Tables)

Other Borrowings (Tables)	9 Months Ended
	Sep. 30, 2017
Other Borrowings [Abstract]
Composition of Other Borrowings	Other borrowings consists of the following at September 30, 2017 and December 31, 2016:     (in thousands)  September 30, December 31,  2017 2016  Federal Home Loan Bank borrowings:  Secured notes, with interest at .74% , due March, 2017 $ - $ 18,774  Secured note, with interest at 1.27% , due December, 2017 5,160 -  Secured note, with interest at 0.0% , due October, 2018 100 -  Secured note, with interest at 1.56% , due September, 2021 7,000 -  Secured note, with interest at 1.72% , due September, 2020 6,000 -  Secured note, with interest at 1.86% , due September, 2021 6,000 -  Secured note, with interest at 1.97% , due September, 2022 6,000 -   United Bankers Bank  Note payable, with interest at 4.875% , due September, 2022 10,000 -   Total other borrowings $ 40,260 $ 18,774  

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value [Abstract]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The tables below present a reconciliation and income statement classification of gains and losses for mortgage servicing rights, which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3), and certain securities which are valued using Level 3 inputs, for the nine month period ended September 30, 2017 and year ended December 31, 2016:      (in thousands)  September 30, December 31,  2017 2016  Mortgage Servicing Rights  Balance at beginning of period $ 1,247 $ 1,181  Gains or losses, including realized and unrealized:  Purchases, issuances, and settlements 138 273  Disposals - amortization based on loan payments and payoffs (97) (195)  Changes in fair value (57) (12)  Balance at end of period $ 1,231 $ 1,247   Securities valued using Level 3 inputs  Balance at beginning of period $ 2,238 $ 2,389  Principal payments received (2,238) (151)  Changes in fair value - -  Balance at end of period $ - $ 2,238  

Fair Value of Financial Instr25

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value [Abstract]
Carrying Amounts and Fair Values of Recognized Financial Instruments	The carrying amounts and estimated fair values of recognized financial instruments at September 30, 2017 and December 31, 2016 were as follows:       (in thousands)  September 30, 2017 December 31, 2016  Carrying amount Estimated value Carrying amount Estimated value Input Level   FINANCIAL ASSETS  Cash and cash equivalents $ 13,849 $ 13,849 $ 14,186 $ 14,186 1  Securities, including FHLB stock 184,042 184,042 195,035 195,035 2,3  Certificates of deposit 1,245 1,245 1,494 1,494 2  Loans held for sale 6,993 6,993 1,510 1,510 3  Net loans and leases 490,272 489,027 372,741 371,493 3  Mortgage servicing rights 1,231 1,231 1,247 1,247 3  $ 697,632 $ 696,387 $ 586,213 $ 584,965  FINANCIAL LIABILITIES  Deposits  Maturity $ 176,599 175,618 $ 129,460 $ 128,592 3  Non-maturity 461,075 461,075 395,220 395,220 1  Other borrowings 40,260 40,276 18,774 18,774 3  Junior subordinated deferrable  interest debentures 12,832 10,213 12,806 9,295 3  $ 690,766 $ 687,182 $ 556,260 $ 551,881  

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Sep. 30, 2017
Stock Options [Abstract]
Summary of Activity for Stock Options	Following is a summary of activity for stock options for the quarter ended September 30, 2017.     Number  of Shares  Outstanding, beginning of period 33,352  Granted 30,151  Exercised -  Outstanding, end of period 63,503  
Schedule of Assumptions Used in Calculating the Fair Value of Options Granted	Following are assumptions used in calculating the fair value of the options granted:     2017 2016  Weighted-average fair value of options granted $ 7.35 $ 6.27  Average dividend yield 2.23 % 2.31 %  Expected volatility 40.00 % 40.00 %  Rick-free interest rate 2.06 % 1.58 %  Expected term (years) 7 7  

Acquisition (Narrative) (Detail

Acquisition (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Sep. 08, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 25,432	$ 25,432		$ 10,072
Benchmark [Member]
Business Acquisition [Line Items]
Business Combination, Acquisition Related Costs	$ 1,115	$ 1,271
Share price in business merger			$ 8.59
Goodwill			$ 15,360

Acquisition (Schedule of Assets

Acquisition (Schedule of Assets and Deposits Assumed in Acquisition) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 08, 2017	Jun. 30, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 25,432			$ 10,072
Benchmark Bancorp, Inc. [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		$ 6,092
Restricted stock		472
Loans, including loans held for sale		98,804
Premises and equipment		2,483
Core deposit intangible asset		146
Other real estate owned		141
Other assets, including accrued interest receivable		5,460
Total assets acquired		113,598
Deposits		95,545
Other liabilities		2,661
Total liabilities assumed		98,206
Net identifiable assets		15,392	$ 16,166
Goodwill		15,360	$ 14,586
Total cash paid		$ 30,752

Acquisition (Unaudited Pro Form

Acquisition (Unaudited Pro Forma Condensed Combined Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 08, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Cash and due from banks	$ 9,401			$ 9,926
SECURITIES, available-for-sale	178,740			190,205
Loans, gross	493,089			376,086
Allowance for loan losses	(2,817)			(3,345)	$ (3,388)	$ (3,834)
Premises and equipment, net of accumulated depreciation	19,312			13,395
Other real estate owned	451			578
Federal Home Loan Bank stock	5,302			4,830
Bank owned life insurance	17,726			17,351
Other intangible assets	829			766
Goodwill	25,432			10,072
OTHER ASSETS, including accrued interest receivable	10,562			5,991
Total Assets	770,713			633,119
LIABILITIES
Deposits	637,674			524,680
Other borrowings	40,260			18,774
Trust preferred	12,832			12,806
Accrued expenses and other liabilities	4,233			4,301
Total liabilities	694,999			560,561
SHAREHOLDERS' EQUITY
Common stock	3,761			3,761
Surplus	14,746			14,674
Retained earnings (accumulated deficit)	64,521			62,717
Treasury stock, at cost	(7,710)			(7,728)
Accumulated other comprehensive income (loss)	396			(866)
Total shareholders' equity	75,714			72,558	$ 75,344	$ 71,561
Total Liabilities & Stockholders' Equity	$ 770,713			$ 633,119
Adjustments [Member]
ASSETS
Cash and due from banks			$ (5,897)
Loans, gross			(3,046)
Allowance for loan losses			1,088
Premises and equipment, net of accumulated depreciation			142
Other real estate owned			(211)
Other intangible assets			146
Goodwill			14,586
OTHER ASSETS, including accrued interest receivable			618
Total Assets			7,426
LIABILITIES
Deposits			418
Other borrowings			25,000
Total liabilities			25,418
SHAREHOLDERS' EQUITY
Common stock			(3,115)
Preferred stock			(2)
Warrants			(38)
Additional paid-in-capital - Common			(20,923)
Additional paid-in-capital - Preferred			(1,605)
Retained earnings (accumulated deficit)			7,669
Accumulated other comprehensive income (loss)			22
Total shareholders' equity			(17,992)
Total Liabilities & Stockholders' Equity			7,426
Pro Forma [Member]
ASSETS
Cash and due from banks			18,240
Federal Funds sold			775
SECURITIES, available-for-sale			185,596
Loans, gross			488,529
Allowance for loan losses			(2,829)
Premises and equipment, net of accumulated depreciation			19,559
Other real estate owned			484
Federal Home Loan Bank stock			5,302
Bank owned life insurance			17,548
Other intangible assets			853
Goodwill			24,658
OTHER ASSETS, including accrued interest receivable			9,739
Total Assets			768,454
LIABILITIES
Deposits			635,583
Other borrowings			40,571
Trust preferred			12,823
Accrued expenses and other liabilities			4,066
Total liabilities			693,043
SHAREHOLDERS' EQUITY
Common stock			3,761
Surplus			14,712
Retained earnings (accumulated deficit)			64,366
Treasury stock, at cost			(7,719)
Accumulated other comprehensive income (loss)			291
Total shareholders' equity			75,411
Total Liabilities & Stockholders' Equity			768,454
Benchmark Bancorp, Inc. [Member]
ASSETS
Goodwill		$ 15,360	14,586
United Bancshares Inc OH [Member] | Historical [Member]
ASSETS
Cash and due from banks			14,155
SECURITIES, available-for-sale			183,975
Loans, gross			385,777
Allowance for loan losses			(2,829)
Premises and equipment, net of accumulated depreciation			17,008
Other real estate owned			344
Federal Home Loan Bank stock			4,829
Bank owned life insurance			17,548
Other intangible assets			707
Goodwill			10,072
OTHER ASSETS, including accrued interest receivable			5,092
Total Assets			636,678
LIABILITIES
Deposits			537,303
Other borrowings			7,571
Trust preferred			12,823
Accrued expenses and other liabilities			3,425
Total liabilities			561,122
SHAREHOLDERS' EQUITY
Common stock			3,761
Surplus			14,712
Retained earnings (accumulated deficit)			64,511
Treasury stock, at cost			(7,719)
Accumulated other comprehensive income (loss)			291
Total shareholders' equity			75,556
Total Liabilities & Stockholders' Equity			636,678
Benchmark Bancorp, Inc. [Member] | Historical [Member]
ASSETS
Cash and due from banks			9,982
Federal Funds sold			775
SECURITIES, available-for-sale			1,621
Loans, gross			105,798
Allowance for loan losses			(1,088)
Premises and equipment, net of accumulated depreciation			2,409
Other real estate owned			351
Federal Home Loan Bank stock			473
OTHER ASSETS, including accrued interest receivable			4,029
Total Assets			124,350
LIABILITIES
Deposits			97,862
Other borrowings			8,000
Accrued expenses and other liabilities			641
Total liabilities			106,503
SHAREHOLDERS' EQUITY
Common stock			3,115
Preferred stock			2
Warrants			38
Additional paid-in-capital - Common			20,923
Additional paid-in-capital - Preferred			1,605
Retained earnings (accumulated deficit)			(7,814)
Accumulated other comprehensive income (loss)			(22)
Total shareholders' equity			17,847
Total Liabilities & Stockholders' Equity			$ 124,350

Acquisition (Unaudited pro fo30

Acquisition (Unaudited pro forma combined statement of income) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Interest Income	$ 6,484	$ 5,541		$ 17,872	$ 16,089
Interest Expense	776	580		2,035	1,652
Net interest income	5,708	4,961		15,837	14,437
Credit for loan losses				(350)	(700)
Net interest income after provision for loan losses	5,708	4,961		16,187	15,137
Non-interest income	1,360	1,289		3,745	3,471
Non-interest expense	6,427	4,454		15,949	13,371
Income before income taxes	641	1,796		3,983	5,237
Income tax expense (benefit)	239	418		1,002	1,216
Net income	$ 402	$ 1,378		$ 2,981	$ 4,021
Historical [Member] | United Bancshares Inc OH [Member]
Interest Income			$ 11,389			$ 21,627
Interest Expense			1,260			2,231
Net interest income			10,129			19,396
Credit for loan losses			(350)			(750)
Net interest income after provision for loan losses			10,479			20,146
Non-interest income			2,385			4,903
Non-interest expense			9,522			17,784
Income before income taxes			3,342			7,265
Income tax expense (benefit)			763			1,744
Net income			$ 2,579			$ 5,521
Basic			$ 0.79			$ 1.68
Diluted			$ 0.79			$ 1.68
Historical [Member] | Benchmark Bancorp, Inc. [Member]
Interest Income			$ 3,128			$ 6,082
Interest Expense			434			700
Net interest income			2,694			5,382
Credit for loan losses			(96)			(256)
Net interest income after provision for loan losses			2,790			5,638
Non-interest income			2,651			6,473
Non-interest expense			5,028			10,636
Income before income taxes			413			1,475
Income tax expense (benefit)			207			(3,652)
Net income			$ 206			$ 5,127
Basic			$ 0.07			$ 1.65
Diluted			$ 0.07			$ 1.65
Adjustments [Member]
Interest Income			$ 187			$ 334
Interest Expense			158			318
Net interest income			29			16
Net interest income after provision for loan losses			29			16
Non-interest expense			15			29
Income before income taxes			14			(13)
Income tax expense (benefit)			5			(5)
Net income			9			(8)
Pro Forma [Member]
Interest Income			14,704			28,043
Interest Expense			1,852			3,249
Net interest income			12,852			24,794
Credit for loan losses			(446)			(1,006)
Net interest income after provision for loan losses			13,298			25,800
Non-interest income			5,036			11,376
Non-interest expense			14,565			28,449
Income before income taxes			3,769			8,727
Income tax expense (benefit)			975			(1,913)
Net income			$ 2,794			$ 10,640
Pro Forma earnings per share, Basic			$ 0.86			$ 3.43
Pro Forma earnings per share, Diluted			$ 0.86			$ 3.43

Acquisition (Preliminary Purcha

Acquisition (Preliminary Purchase Accounting Allocations) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Sep. 30, 2017	Sep. 08, 2017	Dec. 31, 2016
Goodwill		$ 25,432		$ 10,072
Benchmark Bancorp, Inc. [Member]
Benchmark Bancorp shareholders' equity - June 30, 2017 plus/(minus) estimated fair value adjustments:	$ 17,847
Loan fair value	(3,046)
Allowance for loan losses	1,088
Loans, net	(1,958)
Building	142
OREO	(211)
Core deposit intangible asset	146
Deferred tax asset, net	618
Deposits - fixed maturity	(418)
Total fair value adjustments	(1,681)
Estimated fair value of Benchmark Bancorp net assets at June 30, 2017	16,166		$ 15,392
Total consideration paid to Benchmark Bancorp shareholders	30,752
Goodwill	$ 14,586		$ 15,360

Acquisition (A. Notes) (Details

Acquisition (A. Notes) (Details) - Benchmark Bancorp, Inc. [Member] - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Payments to Acquire Businesses, Gross	$ 30,752
Business Acquisition, Transaction Costs	145
Business Combination, Consideration Transferred, Liabilities Incurred	25,000
Business Combination, Elimination Of Accumulated Deficit From Purchase Price	7,814
Business Combination, Elimination Of Accumulated Other Comprehensive Loss	$ 22
Business Acquisition, Deposits Acquiried Amortize On An Accelerated Basis	5 years
Business Combination, Income Tax Effect Impact Of Pro Forma Adjustments On Income Before Tax	34.00%
Weighted Average Basic Shares Outstanding, Pro Forma	3,267,020	3,289,497
Pro Forma Weighted Average Shares Outstanding, Diluted	3,271,477	3,289,497
Core Deposits [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years

Securities (Amortized Cost and

Securities (Amortized Cost and Fair Value of Available-for-Sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Amortized cost	$ 178,140	$ 191,517
Fair value	178,740	190,205
Obligations of States and Political Subdivisions [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Amortized cost	69,796	70,757
Fair value	70,800	70,624
Mortgage-backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Amortized cost	107,342	119,758
Fair value	106,948	118,595
Other Available-for-Sale Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Amortized cost	1,002	1,002
Fair value	$ 992	$ 986

Securities (Gross Unrealized Ga

Securities (Gross Unrealized Gains and Losses on Available-for-Sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities gross unrealized gains	$ 1,813	$ 1,413
Available-for-sale securities gross unrealized losses	1,213	2,725
Obligations of States and Political Subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities gross unrealized gains	1,210	644
Available-for-sale securities gross unrealized losses	206	777
Mortgage-backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities gross unrealized gains	603	769
Available-for-sale securities gross unrealized losses	997	1,932
Other Available-for-Sale Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities gross unrealized losses	$ 10	$ 16

Loans and Leases (Narrative) (D

Loans and Leases (Narrative) (Details)	9 Months Ended
	Sep. 30, 2017USD ($)loan	Sep. 30, 2016USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Impaired financing receivable, average recorded investment	$ 1,800,000	$ 4,500,000
Impaired financing receivable, interest income, accrual method	86,000	255,000
Provision charged to expenses	(350,000)	(700,000)
TDR modifications	0
Ohio State Bancshares, Inc. [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Provision charged to expenses	$ 101,000	$ 0
Troubled debt restructuring in default | loan	1
Benchmark Bancorp, Inc. [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Provision charged to expenses	$ 0

Loans and Leases (Activity in t

Loans and Leases (Activity in the Allowance for Loan Losses) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses beginning balance	$ 3,345	$ 3,834
Provision (credit) charged to expenses	(350)	(700)
Losses charged-off	(657)	(129)
Recoveries	479	383
Allowance for loan and lease losses ending balance	2,817	3,388
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses beginning balance	896	893
Provision (credit) charged to expenses	(374)	163
Losses charged-off	(36)	(86)
Recoveries	78	28
Allowance for loan and lease losses ending balance	564	998
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses beginning balance	1,876	2,540
Provision (credit) charged to expenses	(65)	(904)
Losses charged-off	(553)	(11)
Recoveries	381	285
Allowance for loan and lease losses ending balance	1,639	1,910
Residential 1 - 4 Family Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses beginning balance	542	373
Provision (credit) charged to expenses	65	42
Losses charged-off	(45)	(24)
Recoveries	12	62
Allowance for loan and lease losses ending balance	574	453
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses beginning balance	31	28
Provision (credit) charged to expenses	24	(1)
Losses charged-off	(23)	(8)
Recoveries	8	8
Allowance for loan and lease losses ending balance	$ 40	$ 27

Loans and Leases (Activity in37

Loans and Leases (Activity in the Allowance for Loan Losses by Portfolio Segment) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, attributable to loans individually evaluated for impairment	$ 98	$ 1,018
Allowance for loan and lease losses, collectively evaluated for impairment	2,719	2,327
Allowance for loan and lease losses	2,817	3,345
Loans and leases individually evaluated for impairment	886	2,917
Loans and leases collectively evaluated for impairment	491,061	372,545
Total loans and leases balance	493,089	376,086
Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans and leases acquired with deteriorated credit quality	1,142	624
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, attributable to loans individually evaluated for impairment	98	399
Allowance for loan and lease losses, collectively evaluated for impairment	466	497
Allowance for loan and lease losses	564	896
Loans and leases individually evaluated for impairment	490	937
Loans and leases acquired with deteriorated credit quality	18,944	18,819
Loans and leases collectively evaluated for impairment	64,284	62,782
Total loans and leases balance	51,737	50,464
Commercial [Member] | Commercial Borrower [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans and leases balance	64,774	63,719
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, attributable to loans individually evaluated for impairment		619
Allowance for loan and lease losses, collectively evaluated for impairment	1,639	1,257
Allowance for loan and lease losses	1,639	1,876
Loans and leases individually evaluated for impairment	396	1,980
Loans and leases acquired with deteriorated credit quality	72,587	48,999
Loans and leases collectively evaluated for impairment	301,085	216,933
Total loans and leases balance	302,396	219,486
Commercial and Multi-Family Real Estate [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans and leases acquired with deteriorated credit quality	915	573
Residential 1 - 4 Family Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, collectively evaluated for impairment	574	542
Allowance for loan and lease losses	574	542
Loans and leases acquired with deteriorated credit quality	110,227	88,659
Loans and leases collectively evaluated for impairment	121,180	88,818
Total loans and leases balance	121,407	88,869
Residential 1 - 4 Family Real Estate [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans and leases acquired with deteriorated credit quality	227	51
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, collectively evaluated for impairment	40	31
Allowance for loan and lease losses	40	31
Loans and leases acquired with deteriorated credit quality	4,512	4,012
Loans and leases collectively evaluated for impairment	4,512	4,012
Total loans and leases balance	$ 4,512	$ 4,012

Loans and Leases (Loans Individ

Loans and Leases (Loans Individually Evaluated for Impairment) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Impaired [Line Items]
Recorded investment, with no related allowance	$ 396
Recorded investment, with allowance recorded	490	2,917
Total impaired loans and leases	886	2,917
Amount of the allowance allocated to impaired loans and leases	98	1,018
Commercial [Member]
Financing Receivable, Impaired [Line Items]
Recorded investment, with allowance recorded	490	937
Amount of the allowance allocated to impaired loans and leases	98	399
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded investment, with no related allowance	$ 396
Recorded investment, with allowance recorded		1,980
Amount of the allowance allocated to impaired loans and leases		$ 619

Loans and Leases (Nonaccrual Lo

Loans and Leases (Nonaccrual Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	$ 3,150	$ 6,003
Loans and leases past due over 90 days and still accruing	199	154
Troubled debt restructurings	1,067	1,208
Commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	618	1,295
Loans and leases past due over 90 days and still accruing
Troubled debt restructurings	27	29
Commercial [Member] | Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	1,573	3,462
Loans and leases past due over 90 days and still accruing
Troubled debt restructurings	604	722
Agriculture [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans and leases past due over 90 days and still accruing		73
Agriculture [Member] | Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	233	277
Loans and leases past due over 90 days and still accruing
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual		3
Loans and leases past due over 90 days and still accruing
Residential 1 - 4 Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	726	966
Loans and leases past due over 90 days and still accruing	199	81
Troubled debt restructurings	436	$ 457
Residential Home Equity [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans and leases past due over 90 days and still accruing

Loans and Leases (Aging of the

Loans and Leases (Aging of the Recorded Investment in Past Due Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 4,220	$ 4,239
Loans not past due	488,869	371,847
Total loans and leases balance	493,089	376,086
30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	3,278	2,436
60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	55	704
Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	887	1,099
Commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	187	476
Loans not past due	51,550	49,988
Total loans and leases balance	51,737	50,464
Commercial [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	113	326
Commercial [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due		71
Commercial [Member] | Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	74	79
Commercial [Member] | Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	664	803
Loans not past due	271,771	192,830
Total loans and leases balance	272,435	193,633
Commercial [Member] | Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	125	103
Commercial [Member] | Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	23	147
Commercial [Member] | Real Estate [Member] | Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	516	553
Agriculture [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	60	227
Loans not past due	12,977	13,026
Total loans and leases balance	13,037	13,253
Agriculture [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	60	227
Agriculture [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due
Agriculture [Member] | Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	10	5
Loans not past due	29,951	25,850
Total loans and leases balance	29,961	25,855
Agriculture [Member] | Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	10
Agriculture [Member] | Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due
Agriculture [Member] | Real Estate [Member] | Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due		5
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	3	12
Loans not past due	4,509	4,000
Total loans and leases balance	4,512	4,012
Consumer [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due		10
Consumer [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	3	2
Residential 1 - 4 Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases balance	121,407	88,869
Residential 1 - 4 Family Real Estate [Member] | Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	3,296	2,716
Loans not past due	118,111	86,153
Total loans and leases balance	121,407	88,869
Residential 1 - 4 Family Real Estate [Member] | Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	2,970	1,770
Residential 1 - 4 Family Real Estate [Member] | Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	29	484
Residential 1 - 4 Family Real Estate [Member] | Real Estate [Member] | Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 297	$ 462

Loans and Leases (Loans by Cred

Loans and Leases (Loans by Credit Quality Indicators) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	$ 493,089	$ 376,086
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	279,858	203,842
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	2,390	4,239
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	4,571	7,516
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable
Not Rated [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	206,270	160,489
Commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	51,737	50,464
Commercial [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	43,832	41,233
Commercial [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	1,998	3,666
Commercial [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable
Commercial [Member] | Not Rated [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	18,944	18,819
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	302,396	219,486
Commercial and Multi-Family Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	224,970	162,399
Commercial and Multi-Family Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	2,390	4,239
Commercial and Multi-Family Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	2,449	3,850
Commercial and Multi-Family Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable
Commercial and Multi-Family Real Estate [Member] | Not Rated [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	72,587	48,999
Residential 1 - 4 Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	121,407	88,869
Residential 1 - 4 Family Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	11,056	210
Residential 1 - 4 Family Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	124
Residential 1 - 4 Family Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable
Residential 1 - 4 Family Real Estate [Member] | Not Rated [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	110,227	88,659
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	4,512	4,012
Consumer [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable
Consumer [Member] | Not Rated [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable	$ 4,512	$ 4,012

Loans and Leases (Performance o

Loans and Leases (Performance of the Loan Portfolio) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	$ 18,944	$ 18,819
Commercial [Member] | Performing Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	18,870	18,740
Commercial [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	74	79
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	72,587	48,999
Commercial and Multi-Family Real Estate [Member] | Performing Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	72,127	48,441
Commercial and Multi-Family Real Estate [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	460	558
Residential 1 - 4 Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	110,227	88,659
Residential 1 - 4 Family Real Estate [Member] | Performing Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	109,930	88,197
Residential 1 - 4 Family Real Estate [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	297	462
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	4,512	4,012
Consumer [Member] | Performing Financial Instruments [Member]
Financing Receivable, Recorded Investment [Line Items]
Nonimpaired loans	$ 4,512	$ 4,012

Loans and Leases (Schedule of L

Loans and Leases (Schedule of Loans Acquired in Acquisition) (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Ohio State Bancshares, Inc. [Member] | Performing Financial Instruments [Member]
Contractual Principal Receivable [Abstract]
Contractual principal receivable, beginning balance		$ 34,416
Contractual principal receivable, change due to payments received		(6,285)
Contractual principal receivable, ending balance	$ 28,131	28,131
Accretable Difference [Abstract]
Accretable difference, beginning balance		(1,476)
Accretable difference, change due to payments received		494
Accretable difference, ending balance	(982)	(982)
Carrying Amount [Abstract]
Carrying amount, beginning balance		32,940
Carrying amount, change due to payments received		(5,791)
Carrying amount, ending balance	27,149	27,149
Ohio State Bancshares, Inc. [Member] | Nonperforming Financial Instruments [Member]
Contractual Principal Receivable [Abstract]
Contractual principal receivable, beginning balance		1,520
Contractual principal receivable, change due to payments received		(288)
Contractual principal receivable, transfer to foreclosed real estate		(433)
Contractual principal receivable, change due to loan charge-off		(208)
Contractual principal receivable, ending balance	591	591
Accretable Difference [Abstract]
Non-accretable difference, beginning balance		(896)
Accretable difference, change due to payments received		176
Accretable difference, transfer to foreclosed real estate		297
Accretable difference, change due to loan charge-off		107
Non-accretable difference, ending balance	(316)	(316)
Carrying Amount [Abstract]
Carrying amount, beginning balance		624
Carrying amount, change due to payments received		(112)
Carrying amount, transfer to foreclosed real estate		(136)
Carrying amount, change due to loan charge-off		(101)
Carrying amount, ending balance	275	275
Benchmark Bancorp, Inc. [Member] | Performing Financial Instruments [Member]
Contractual Principal Receivable [Abstract]
Contractual principal receivable, beginning balance	96,914
Contractual principal receivable, change due to payments received	(34)
Contractual principal receivable, transfer to foreclosed real estate
Contractual principal receivable, change due to loan charge-off
Contractual principal receivable, ending balance	96,880	96,880
Accretable Difference [Abstract]
Accretable difference, beginning balance	(2,273)
Accretable difference, change due to payments received	1
Accretable difference, transfer to foreclosed real estate
Accretable difference, change due to loan charge-off
Accretable difference, ending balance	(2,272)	(2,272)
Carrying Amount [Abstract]
Carrying amount, beginning balance	94,641
Carrying amount, change due to payments received	(33)
Carrying amount, transfer to foreclosed real estate
Carrying amount, change due to loan charge-off
Carrying amount, ending balance	94,608	94,608
Benchmark Bancorp, Inc. [Member] | Nonperforming Financial Instruments [Member]
Contractual Principal Receivable [Abstract]
Contractual principal receivable, beginning balance	1,641
Contractual principal receivable, change due to payments received
Contractual principal receivable, transfer to foreclosed real estate
Contractual principal receivable, change due to loan charge-off
Contractual principal receivable, ending balance	1,641	1,641
Accretable Difference [Abstract]
Non-accretable difference, beginning balance	(771)
Accretable difference, change due to payments received
Accretable difference, transfer to foreclosed real estate
Accretable difference, change due to loan charge-off
Non-accretable difference, ending balance	(771)	(771)
Carrying Amount [Abstract]
Carrying amount, beginning balance	870
Carrying amount, change due to payments received
Carrying amount, transfer to foreclosed real estate
Carrying amount, change due to loan charge-off
Carrying amount, ending balance	$ 870	$ 870

Other Borrowings (Narrative) (D

Other Borrowings (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Federal Home Loan Bank borrowings	$ 25,000,000
Other borrowings	40,260,000	$ 18,774,000
Loans Pledged as Collateral	98,300,000	$ 86,970,000
Note Payable with Interest at 4.875% [Member]
Other borrowings	10,000,000
Debt Instrument, Periodic Payment, Principal	$ 250,000
Debt Instrument, Date of First Required Payment	Dec. 1, 2017
Debt Instrument, Maturity Date	Sep. 1, 2022

Other Borrowings (Composition o

Other Borrowings (Composition of Other Borrowings) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 25,000,000
Total other borrowings	40,260,000	$ 18,774,000
Secured Notes, with Interest at 0,74% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings		$ 18,774,000
Debt instrument, interest rate, stated percentage		0.74%
Debt instrument, maturity date		Mar. 1, 2017
Secured Notes, with Interest at 1.27% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 5,160,000
Debt instrument, interest rate, stated percentage	1.27%
Debt instrument, maturity date	Dec. 1, 2017
Secured Notes, with Interest at 0.0% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 100,000
Debt instrument, interest rate, stated percentage	0.00%
Debt instrument, maturity date	Oct. 1, 2018
Secured Notes, with Interest at 1.56% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 7,000,000
Debt instrument, interest rate, stated percentage	1.56%
Debt instrument, maturity date	Sep. 1, 2021
Secured Notes, with Interest at 1.72% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 6,000,000
Debt instrument, interest rate, stated percentage	1.72%
Debt instrument, maturity date	Sep. 1, 2020
Secured Notes, with Interest at 1.86% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 6,000,000
Debt instrument, interest rate, stated percentage	1.86%
Debt instrument, maturity date	Sep. 1, 2021
Secured Notes, with Interest at 1.97% [Member]
Federal Home Loan Bank borrowings:
Federal Home Loan Bank borrowings	$ 6,000,000
Debt instrument, interest rate, stated percentage	1.97%
Debt instrument, maturity date	Sep. 1, 2022
Note Payable with Interest at 4.875% [Member]
Federal Home Loan Bank borrowings:
Total other borrowings	$ 10,000,000
Debt instrument, interest rate, stated percentage	4.875%
Debt instrument, maturity date	Sep. 1, 2022

Junior Subordinated Deferrabl46

Junior Subordinated Deferrable Interest Debentures (Narrative) (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Investments in and Advances to Affiliates, Balance, Principal Amount	$ 300,000
Guarantor Obligations, Maximum Exposure, Undiscounted	10,000,000
Trust preferred	$ 12,832,000		$ 12,806,000
Subordinated Borrowing, Interest Rate	4.16%		4.15%
Interest Expense, Debt	$ 411,000	$ 365,000
Maximum Amount of Core Capital	25.00%
Maximum Consecutive Period that Interest Payments may be Deferred	5 years
Junior Subordinated Debt [Member]
Debt Instrument, Maturity Date	Mar. 26, 2033
Trust Preferred Securities [Member]
Trust preferred	$ 10,300,000
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.15%
Ohio State Bancshares, Inc. [Member]
Other Debt, Carrying Value	$ 2,532,000		$ 2,506,000
Ohio State Bancshares, Inc. [Member] | Trust Preferred Securities [Member]
Subordinated Borrowing, Interest Rate	4.48%		3.73%
Debt Instrument, Basis Spread on Variable Rate	2.85%
Debt Instrument, Maturity Date	Apr. 23, 2034
Liability Assumed	$ 3,093,000
Ohio State Bancshares, Inc. [Member] | Guaranteed Trust Preferred Securities [Member]
Liability Assumed	3,000,000
Ohio State Bancshares, Inc. [Member] | Trust Preferred Securities Secured by an Investment [Member]
Liability Assumed	$ 93,000

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value assets moved to a lower level fair value hierarchy	$ 0
Gain (loss) relating to securities available-for-sale included in earnings	0	$ 0
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities, fair value	0	0
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities, fair value	0	0
Assets, nonrecurring, fair value	$ 788,000	1,899,000
Minimum [Member] | Mortgage Servicing Rights [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	9.00%
Minimum [Member] | Additional Appraisal Adjustments [Member] | Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	15.00%
Minimum [Member] | Additional Appraisal Adjustments [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	10.00%
Minimum [Member] | Estimated Selling Costs [Member] | Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	10.00%
Minimum [Member] | Estimated Selling Costs [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	10.00%
Maximum [Member] | Mortgage Servicing Rights [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	11.00%
Maximum [Member] | Additional Appraisal Adjustments [Member] | Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	35.00%
Maximum [Member] | Additional Appraisal Adjustments [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	70.00%
Maximum [Member] | Estimated Selling Costs [Member] | Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	20.00%
Maximum [Member] | Estimated Selling Costs [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	20.00%
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, recurring, fair value	$ 1,231,000	$ 1,247,000

Fair Value Measurements (Reconc

Fair Value Measurements (Reconciliation and Income Statement Classification of Gains and Losses) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Servicing Contracts [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning of period	$ 1,247	$ 1,181
Purchases, issuances, and settlements	138	273
Disposals - amortization based on loan payments and payoffs	(97)	(195)
Changes in fair value	(57)	(12)
Balance at end of period	1,231	1,247
Fair Value, Inputs, Level 3 [Member] | Securities (Assets) [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning of period	2,238	2,389
Principal payments received	(2,238)	(151)
Changes in fair value
Balance at end of period		$ 2,238

Fair Value of Financial Instr49

Fair Value of Financial Instruments (Narrative) (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Other commitments	$ 127,752,000	$ 91,023,000

Fair Value of Financial Instr50

Fair Value of Financial Instruments (Carrying Amounts and Estimated Fair Values of Recognized Financial Instruments) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	$ 696,387	$ 584,965
Total financial liabilities	687,182	551,881
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	13,849	14,186
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Non-Maturity Deposits [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits estimated value	461,075	395,220
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Certificates of deposit	1,245	1,494
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans held for sale	6,993	1,510
Net loans	489,027	371,493
Mortgage servicing rights	1,231	1,247
Other borrowings	40,276	18,774
Junior subordinated deferrable interest debentures	10,213	9,295
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Maturity Deposits [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits estimated value	175,618	128,592
Estimate of Fair Value Measurement [Member] | Fair Value Inputs Level 2, and 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities, including Federal Home Loan Bank stock	184,042	195,035
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	13,849	14,186
Securities, including Federal Home Loan Bank stock	184,042	195,035
Certificates of deposit	1,245	1,494
Loans held for sale	6,993	1,510
Net loans	490,272	372,741
Mortgage servicing rights	1,231	1,247
Total Assets	697,632	586,213
Other borrowings	40,260	18,774
Junior subordinated deferrable interest debentures	12,832	12,806
Total financial liabilities	690,766	556,260
Reported Value Measurement [Member] | Maturity Deposits [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits estimated value	176,599	129,460
Reported Value Measurement [Member] | Non-Maturity Deposits [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits estimated value	$ 461,075	$ 395,220

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details) - Stock Option Plan [Member] - USD ($)	2 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation expense for share based compensation plan	$ 222,000	$ 222,000		$ 222,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share authorized for issuance under the stock options plan	250,000	250,000		250,000
Options issued		30,151	33,352
Options exercise price	$ 21.70	$ 21.70	$ 19.32	$ 21.70
Options vesting period				3 years
Options exercisable	0	0		0
Outstanding option weighted average remaining contractual term				6 years 7 months 16 days
Total compensation expense for share based compensation plan	$ 209,000	$ 209,000		$ 209,000
Share based compensation expense period for recognition	36 months			36 months
Share based compensation expense		$ 30,000		$ 65,000

Stock Options (Summary of Activ

Stock Options (Summary of Activity for Stock Options) (Details)	9 Months Ended
	Sep. 30, 2017shares
Stock Options [Abstract]
Outstanding, beginning of period	33,352
Granted	30,151
Exercised
Outstanding, end of period	63,503

Stock Options (Schedule of Assu

Stock Options (Schedule of Assumptions Used in Calculating the Fair Value of Options Granted) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Stock Options [Abstract]
Weighted-average fair value of options granted	$ 7.35	$ 6.27
Average dividend yield	2.23%	2.31%
Expected volatility	40.00%	40.00%
Risk-free interest rate	2.06%	1.58%
Expected term (years)	7 years	7 years

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - Subsequent Event [Member]	Oct. 17, 2017$ / shares
Subsequent Event [Line Items]
Dividends, date declared	Oct. 17, 2017
Dividends payable (dollars per share)	$ 0.12
Dividends, date to be paid	Dec. 15, 2017
Dividends, date of record	Nov. 30, 2017