United Bancshares (UBOH) 10-K 4 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	Dec. 31, 2021	Jan. 31, 2022	Jun. 30, 2021
Document Information [Line Items]
Entity Registrant Name	UNITED BANCSHARES INC/OH
Document, Type	10-K
Document, Annual Report	true
Document, Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document, Transition Report	false
Entity, File Number	000-29283
Entity, Incorporation, State or Country Code	OH
Entity, Tax Identification Number	34-1516518
Entity, Address, Address Line One	105 Progressive Drive
Entity, Address, City or Town	Columbus Grove
Entity, Address, State or Province	OH
Entity, Address, Postal Zip Code	45830
City Area Code	419
Local Phone Number	659-2141
Title of 12(b) Security	Common Stock, No Par Value
Trading Symbol	UBOH
Security Exchange Name	NASDAQ
Entity, Well-known Seasoned Issuer	No
Entity, Voluntary Filers	No
Entity, Current Reporting Status	Yes
Entity, Interactive Data, Current	Yes
Entity, Filer Category	Non-accelerated Filer
Entity, Small Business	true
Entity, Emerging Growth Company	false
Entity, Shell Company	false
Entity, Public Float			$ 109,578,931
Entity, Common Stock Shares, Outstanding		3,276,798
Amendment Flag	false
Entity Central Index Key	0001087456
Auditor Name	CliftonLarsonAllen LLP
Auditor Location	Toledo, Ohio
Auditor Firm ID	655

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CASH AND CASH EQUIVALENTS
Cash and due from banks	$ 11,654,000	$ 10,446,000
Interest-bearing deposits in other banks	63,548,000	46,588,000
Total cash and cash equivalents	75,202,000	57,034,000
SECURITIES, available-for-sale	307,642,000	194,580,000
FEDERAL HOME LOAN BANK STOCK, at cost	5,129,000	5,598,000
LOANS HELD FOR SALE	9,146,000	18,427,000
LOANS	609,559,000	634,103,000
Less allowance for loan losses	10,355,000	9,994,000
Net loans	599,204,000	624,109,000
PREMISES AND EQUIPMENT, net	21,840,000	19,341,000
GOODWILL	28,616,000	28,616,000
CORE DEPOSIT INTANGIBLE ASSETS, net	499,000	643,000
CASH SURRENDER VALUE OF LIFE INSURANCE	19,383,000	18,981,000
OTHER ASSETS, including accrued interest receivable	9,895,000	11,203,000
TOTAL ASSETS	1,076,556,000	978,532,000
Deposits:
Non-interest bearing	195,374,000	185,915,000
Interest-bearing	735,039,000	652,463,000
Total deposits	930,413,000	838,378,000
Federal funds purchased and other borrowings	7,012,000	7,750,000
Junior subordinated deferrable interest debentures	12,976,000	12,942,000
Other liabilities	7,060,000	7,863,000
Total liabilities	957,461,000	866,933,000
SHAREHOLDERS’ EQUITY
Common stock, stated value $1.00, authorized 10,000,000 shares; issued 3,760,557 shares	3,794,000	3,761,000
Surplus	16,305,000	15,438,000
Retained earnings	103,903,000	92,716,000
Accumulated other comprehensive income	3,993,000	7,355,000
Treasury stock, at cost, 487,972 shares at December 31, 2021 and 488,573 shares at December 31, 2020	(8,900,000)	(7,671,000)
Total shareholders’ equity	119,095,000	111,599,000
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,076,556,000	$ 978,532,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Common stock, stated value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	10,000,000	10,000,000
Common stock, issued (in shares)	3,760,557	3,760,557
Treasury stock, shares (in shares)	487,972	488,573

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
INTEREST INCOME
Loans, including fees		$ 33,720	$ 35,696	$ 32,867
Securities:
Taxable		1,977	1,938	2,601
Tax-exempt		2,856	2,137	1,704
Other		251	259	647
Total interest income		38,804	40,030	37,819
INTEREST EXPENSE
Deposits		2,281	3,998	6,440
Borrowings		788	2,990	2,484
Total interest expense		3,069	6,988	8,924
Net interest income		35,735	33,042	28,895
PROVISION FOR LOAN LOSSES		300	6,200	550
Net interest income after provision for loan losses		35,435	26,842	28,345
NON-INTEREST INCOME
Service charges on deposit accounts		1,090	1,102	1,486
Gain on sale of loans	[1]	13,468	24,139	9,071
Net securities gains (losses)	[1]	(16)	289	4
Change in fair value of mortgage servicing rights	[1]	295	(293)	(258)
Increase in cash surrender value of life insurance	[1]	402	368	390
Other operating income		2,107	1,395	4,355
Total non-interest income		17,346	27,000	15,048
NON-INTEREST EXPENSES
Salaries, wages and employee benefits		20,702	22,127	18,665
Occupancy expenses		4,485	3,630	3,174
Other operating expenses		11,519	11,408	9,278
Total non-interest expenses		36,706	37,165	31,117
Income before income taxes		16,075	16,677	12,276
PROVISION FOR INCOME TAXES		2,494	2,922	1,615
NET INCOME		$ 13,581	$ 13,755	$ 10,661
NET INCOME PER SHARE BASIC (in dollars per share)		$ 4,140	$ 4,210	$ 3,260
NET INCOME PER SHARE DILUTED (in dollars per share)		$ 4,070	$ 4,160	$ 3,250
[1]	Not within the scope of ASC 606

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net income	$ 13,581	$ 13,755	$ 10,661
OTHER COMPREHENSIVE (LOSS) INCOME
Unrealized holding (losses) gains during period	(4,272)	5,964	5,873
Reclassification adjustments for losses (gains) included in net income	16	(289)	(4)
Other comprehensive (loss) income, before income taxes	(4,256)	5,675	5,869
Income tax (benefit) expense related to items of other comprehensive (loss) income	(894)	1,192	1,233
Other comprehensive (loss) income	(3,362)	4,483	4,636
COMPREHENSIVE INCOME	$ 10,219	$ 18,238	$ 15,297

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
BALANCE at Dec. 31, 2018	$ 3,761	$ 14,960	$ 71,670	$ (1,764)	$ (7,683)	$ 80,944
Net income	0	0	10,661	0	0	10,661
Other comprehensive income	0	0	0	4,636	0	4,636
Repurchase of shares	0	0	0	0	(95)	(95)
Sale of treasury shares	0	25	0	0	46	71
Stock option expense	0	266	0			266
Cash dividends declared	0	0	(1,702)	0	0	(1,702)
BALANCE at Dec. 31, 2019	3,761	15,251	80,629	2,872	(7,732)	94,781
Net income	0	0	13,755	0	0	13,755
Other comprehensive income	0	0	0	4,483	0	4,483
Sale of treasury shares	0	34	0	0	61	95
Stock option expense	0	164	0			164
Cash dividends declared	0	0	(1,668)	0	0	(1,668)
Shares cancelled under stock option plan	0	(11)	0	0	0	(11)
BALANCE at Dec. 31, 2020	3,761	15,438	92,716	7,355	(7,671)	111,599
Net income	0	0	13,581	0	0	13,581
Other comprehensive income	0	0	0	(3,362)	0	(3,362)
Repurchase of shares	0	0	0	0	(368)	(368)
Sale of treasury shares	0	50	0	0	193	243
Stock option expense	0	183	0			183
Cash dividends declared	0	0	(2,394)	0	0	(2,394)
Stock option exercise, net of shares repurchased and retired	33	634	0	0	(1,054)	(387)
BALANCE at Dec. 31, 2021	$ 3,794	$ 16,305	$ 103,903	$ 3,993	$ (8,900)	$ 119,095

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parentheticals) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Repurchase of shares (in shares)	11,651	0	4,220
Shares of treasury stock sold (in shares)	12,252	3,889	2,957
Cash dividends declared per share (in dollars per share)	$ 0.73	$ 0.51	$ 0.52
Stock option exercise, shares repurchased and retired (in shares)	12,144

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net income		$ 13,581,000	$ 13,755,000	$ 10,661,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		1,543,000	1,499,000	1,240,000
Purchase accounting loan discount accretion		(533,000)	(720,000)	(670,000)
Deferred income taxes		1,380,000	(789,000)	529,000
Provision for loan losses		300,000	6,200,000	550,000
Gain on sale of loans	[1]	(13,468,000)	(24,139,000)	(9,071,000)
Net securities losses (gains)	[1]	16,000	(289,000)	(4,000)
Change in fair value of mortgage servicing rights	[1]	(295,000)	293,000	258,000
Increase in cash surrender value of life insurance		(402,000)	(368,000)	(390,000)
Net amortization of security premiums and discounts		832,000	954,000	921,000
Stock option expense		183,000	164,000	266,000
Deferred compensation expense		200,000	251,000	210,000
Proceeds from sale of loans held for sale		452,533,000	657,116,000	281,269,000
Originations of loans held for sale		(430,412,000)	(636,792,000)	(279,986,000)
Increase (decrease) in other assets		1,558,000	(1,248,000)	(1,259,000)
Increase (decrease) in other liabilities		(833,000)	1,330,000	(941,000)
Net cash provided by operating activities		26,438,000	17,217,000	3,623,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sales of available-for-sale securities		0	15,538,000	15,985,000
Proceeds from maturities of available-for-sale securities, including paydowns on mortgage-backed securities		34,378,000	41,639,000	26,724,000
Purchases of available-for-sale securities		(152,544,000)	(63,136,000)	(54,014,000)
Purchases of FHLB stock		0	(296,000)	0
Proceeds from redemption of FHLB stock		469,000	0	0
Proceeds from sale of other real estate owned		0	0	68,000
Net (increase) decrease in loans		25,138,000	(57,296,000)	(14,086,000)
Purchases of premises and equipment		(3,958,000)	(1,580,000)	(753,000)
Net cash used in investing activities		(96,517,000)	(65,131,000)	(26,076,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in deposits		92,061,000	131,285,000	40,969,000
Net increase in fed funds purchased		12,000	0	0
Proceeds from other borrowings		7,000,000	0	0
Principal payments on other borrowings		(7,750,000)	(51,000,000)	(6,693,000)
Purchase of treasury stock		(368,000)	0	(95,000)
Proceeds from sale of treasury stock		243,000	95,000	71,000
Payments of deferred compensation		(170,000)	(165,000)	(160,000)
Cash paid for cancellation of stock options		0	(11,000)	0
Cash paid for net shares repurchased from stock option exercise		(387,000)	0	0
Cash dividends paid		(2,394,000)	(1,668,000)	(1,702,000)
Net cash provided by financing activities		88,247,000	78,536,000	32,390,000
NET INCREASE IN CASH AND CASH EQUIVALENTS		18,168,000	30,622,000	9,937,000
Cash at beginning of the year		57,034,000	26,412,000	16,475,000
Cash at end of the year		75,202,000	57,034,000	26,412,000
SUPPLEMENTAL CASH FLOW DISCLOSURES
Interest		3,165,000	7,299,000	8,986,000
Federal income taxes		2,370,000	4,050,000	700,000
Change in deferred income taxes on net unrealized gain or loss on available-for-sale securities		894,000	(1,192,000)	(1,233,000)
Non-cash investing activities:
Recognition of right-of-use lease asset (other assets) and lease liability (other liabilities)		0	7,000	2,112,000
Change in net unrealized gain or loss on available-for-sale securities		(4,256,000)	5,675,000	5,869,000
Other Real Estate Owned [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Loss on sale or write-down of asset		0	0	40,000
Premises and Equipment [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Loss on sale or write-down of asset		$ 255,000	$ 0	$ 0
[1]	Not within the scope of ASC 606

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1 United Bancshares, Inc. (the “Corporation”) was incorporated in 1985 The Corporation, through its wholly-owned subsidiary, the Bank, is a full service community bank offering a full range of commercial and consumer banking services. The Bank, organized in 1904 The primary source of revenue of the Corporation is providing loans to customers primarily located in Northwestern and West Central Ohio. Such customers are predominately small and middle-market businesses and individuals. Significant accounting policies followed by the Corporation are presented below. Use of Estimates in Preparing Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during each reporting period. Actual results could differ from those estimates. The estimates most susceptible to significant change in the near term include the determination of the allowance for loan losses; valuation of securities, deferred tax assets, and goodwill. Principles of Consolidation The consolidated financial statements include the accounts of the Corporation and its wholly-owned subsidiary, the Bank, and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, amounts due from banks, and federal funds sold which mature overnight or within four Securities and Federal Home Loan Bank Stock The Corporation has designated all securities as available-for-sale. Such securities are recorded at fair value, with unrealized gains and losses, net of applicable income taxes, excluded from income and reported as accumulated other comprehensive income (loss). The cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. For debt securities purchased at a premium, the amortization period is shortened to the earliest call date. Declines in fair value of securities below their cost that are deemed to be other-than-temporary are reflected in income as realized losses. In estimating other-than-temporary impairment losses, management considers ( 1 not 2 3 Investment in Federal Home Loan Bank of Cincinnati stock is classified as a restricted security, carried at cost, and evaluated for impairment. Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the estimated fair value in the aggregate. Estimated fair value is determined based on quoted market prices in the secondary market. Any net unrealized losses are recognized through a valuation allowance by charges to income . The Corporation had no unrealized losses at December 31, 2021 2020 . Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are generally stated at its outstanding principal amount adjusted for charge-offs and the allowance for loan losses. Interest is accrued as earned based upon the daily outstanding principal balance. Loan origination fees and certain direct obligation costs are capitalized and recognized as an adjustment of the yield of the related loan. The accrual of interest on mortgage and commercial loans is generally discontinued at the time the loan is 90 no 150 All interest accrued but not Allowance for Loan Losses The allowance for loan losses (“allowance”) is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may The allowance consists of specific, general and unallocated components. The specific component relates to impaired loans when the discounted cash flows, collateral value, or observable market price of the impaired loan is lower than the carrying value of that loan or lease. The general component covers classified loans (substandard or special mention) without specific reserves, as well as non-classified loans, and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. A loan or lease is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan or lease agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not Under certain circumstances, the Corporation will provide borrowers relief through loan restructurings. A restructuring of debt constitutes a troubled debt restructuring (TDR) if the Corporation, for economic or legal reasons related to the borrower’s financial difficulties, grants a concession to the borrower that it would not not Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not Acquired Loans Purchased loans acquired in a business combination are segregated into three no • Pass rated loans (typically performing loans) are accounted for in accordance with ASC 310 20 not • Non-impaired loans (typically past-due loans, special mention loans and performing substandard loans) are accounted for in accordance with ASC 310 30 • Impaired loans (typically substandard loans on non-accrual status) are accounted for in accordance with ASC 310 30 In accordance with ASC 310 30, not Increases in expected cash flows subsequent to the initial investment are recognized prospectively through adjustment of the yield on the loan over its remaining estimated life. Decreases in expected cash flows are recognized immediately as impairment. If the Corporation does not may not Other Real Estate Owned Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at the lower of cost or fair value, less estimated cost to sell, at the date of foreclosure, establishing a new cost basis with loan balances in excess of fair value charged to the allowance for loan losses. Subsequent to foreclosure, valuations are periodically performed and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and subsequent valuation adjustments are included in other operating expenses. Loan Sales and Servicing Certain mortgage loans are sold with mortgage servicing rights retained or released by the Corporation. The value of mortgage loans sold with servicing rights retained is reduced by the cost allocated to the associated mortgage servicing rights. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. The Corporation generally estimates fair value for servicing rights based on the present value of future expected cash flows, using management’s best estimates of the key assumptions – credit losses, prepayment speeds, servicing costs, earnings rate, and discount rates commensurate with the risks involved. Capitalized servicing rights are reported at fair value and changes in fair value are reported in net income for the period the change occurs. Servicing fee income is recorded for servicing loans, based on a contractual percentage of the outstanding principal, and is reported as other operating income. Amortization of mortgage servicing rights is charged against loan servicing fee income. Premises and Equipment Premises and equipment is stated at cost, less accumulated depreciation. Upon the sale or disposition of the assets, the difference between the depreciated cost and proceeds is charged or credited to income. Depreciation is determined based on the estimated useful lives of the individual assets (typically 20 to 40 years for buildings and 3 to 10 years for equipment) and is computed primarily using the straight-line method. Premises and equipment is reviewed for impairment when events indicate the carrying amount may not Off-Balance Sheet Credit Related Financial Instruments In the ordinary course of business, the Corporation has entered into commitments to extend credit, including commitments under commercial letters of credit, and standby letters of credit. Such financial instruments are recorded when they are funded. The Corporation maintains a separate allowance for off-balance sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off-balance sheet commitments is included in other liabilities. Goodwill and Core Deposit Intangible Assets Goodwill arising from acquisitions is not December 31, 2021 , not The core deposit intangible asset resulting from the November 2014 ten October 2024. September 2017 ten 2027. December 31, 2021, 2020 2019 2022 2026 $121,000 38,000 Supplemental Retirement Benefits Annual provisions are made for the estimated liability for accumulated supplemental retirement benefits under agreements with certain officers and directors. These provisions are determined based on the terms of the agreements, as well as certain assumptions, including estimated service periods and discount rates. Advertising Costs All advertising costs are expensed as incurred. Income Taxes Deferred income taxes are provided on temporary differences between financial statement and income tax reporting. Temporary differences are differences between the amounts of assets and liabilities reported for financial statement purposes and its tax bases. Deferred tax assets are recognized for temporary differences that will be deductible in future years’ tax returns and for operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance if it is deemed more likely than not not Benefits from tax positions taken or expected to be taken in a tax return are not 50% The Corporation is not Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when ( 1 2 3 not The transfer of a participating interest in an entire financial asset must also meet the definition of a participating interest. A participating interest in a financial asset has all of the following characteristics: ( 1 2 3 4 no Comprehensive Income (Loss) Recognized revenue, expenses, gains and losses are included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income. Per Share Data Basic net income per share is computed based on the weighted average number of shares of common stock outstanding during each year. Diluted net income per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued. The weighted average number of shares used for the years ended December 31, 2021, 2020 2019 2021 2020 2019 Basic 3,277,062 3,270,996 3,270,878 Diluted 3,338,151 3,306,503 3,277,198 Dividends per share are based on the number of shares outstanding at the declaration date. Derivative Financial Instruments The price risk related to changes in the fair value of interest rate lock commitments (IRLCs) and mortgage loans held for sale not not not The Corporation started hedging in May 2018 815 25, Derivatives and Hedging not December 31, 2021, December 31, 2020, December 31, 2019 December 31, 2021 December 31, 2020 Fair Values of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully discussed in Note 17. Subsequent Events Management evaluated subsequent events through the date the consolidated financial statements were issued. Events or transactions occurring after December 31, 2021 December 31, 2021 December 31, 2021 not December 31, 2021 not December 31, 2021 On January 20, 2022, announcing that its Board of Directors approved a cash dividend of $0. 21 per common share payable March 15, 2021 to shareholders of record at the close o February 28, 2022.

Note 2 - New Accounting Pronoun

Note 2 - New Accounting Pronouncements	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	NOTE 2 In June 2016, 2016 13, 326 four 2016 13 not 2016 13 December 15, 2019. July 17, 2019, 2016 13. October 16, 2019, December 15, 2022. In December, 2019, 2019 12, 740 740. 740 December 15, 2020. not may not In January, 2020, 2020 01, 321 323 815 321, 323, 815. 321 815 10 15 141 not 323 825. 815 10 15 141 December 15, 2020, not not In March 2020, 2020 04, 848 March 12, 2020 December 31, 2022. not In January 2021, 2021 01, 848 not

Note 3 - Securities

Note 3 - Securities	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 3 The amortized cost, unrealized gains and losses on securities, and fair value of securities as of December 31, 2021 2020 Amortized cost Gross unrealized gains Gross unrealized losses Fair value 2021 (In Thousands) Available-for-sale: Obligations of states and political subdivisions $ 145,775 $ 5,494 $ 485 $ 150,784 Mortgage-backed 152,507 1,248 1,185 152,570 U.S. Government agencies 2,500 - 17 2,483 Other 1,805 - - 1,805 Total $ 302,587 $ 6,742 $ 1,687 $ 307,642 2020 (In Thousands) Available-for-sale: Obligations of states and political subdivisions $ 93,406 $ 6,400 $ 1 $ 99,805 Mortgage-backed 90,712 2,904 5 93,611 Other 1,151 13 - 1,164 Total $ 185,269 $ 9,317 $ 6 $ 194,580 The amortized cost and fair value of securities at December 31, 2021 , may may (in thousands) Amortized cost Fair value Due in one year or less $ 1,414 $ 1,428 Due after one year through five years 7,684 7,908 Due after five years through ten years 25,019 25,972 Due after ten years 266,665 270,529 Other securities having no maturity date 1,805 1,805 Total $ 302,587 $ 307,642 Securities with a carrying value of $34.0 mi December 31, 2021 December 31, 2020 The following table presents gross unrealized losses and fair value of debt securities, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2021 2020 (in thousands) Securities in a continuous unrealized loss position Less than 12 months 12 months or more Total 2021 Unrealized losses Fair value Unrealized losses Fair value Unrealized losses Total Fair value Obligations of states and political subdivisions $ 485 $ 38,544 $ - $ 1,805 $ 485 $ 40,349 Mortgage-backed 1,095 101,651 90 - 1,185 101,651 U.S. Government agencies 17 2,483 - - 17 2,483 Other - - - - - - Total temporarily impaired securities $ 1,597 $ 142,678 $ 90 $ 1,805 $ 1,687 $ 144,483 Less than 12 months 12 months or more Total 2020 Unrealized losses Fair value Unrealized losses Fair value Unrealized losses Total Fair value Obligations of states and political subdivisions $ 1 $ 413 $ - $ - $ 1 $ 413 Mortgage-backed 5 2,203 - - 5 2,203 Other - - - - - - Total temporarily impaired securities $ 6 $ 2,616 $ - $ - $ 6 $ 2,616 There we re 114 securities in an unrealized loss position at December 31, 2021 of which was in a continuous unrealized loss position for 12 re 4 securities in an unrealized loss position at December 31, 2020 none of which were in a continuous unrealized loss position for 12 December 31, 2021 December 31, 2021 Gross realized losses from sale of securities, including securities calls, amounted to $16,000 in 2021 ith related income tax effect of $3,000. 2020 2019. d to $289,000 in 2020 $4,000 in 2019 , with the income tax provision applicable to such gains amounting to $61,000 in 2020 , $1,000 in 2019. There were no gross realized gains from sale of securities in 2021.

Note 4 - Loans and Leases

Note 4 - Loans and Leases	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4 Loans receivable at December 31, 2021 2020 2021 2020 Residential 1-4 family real estate $ 112,196 $ 111,061 Commercial and multi-family real estate 404,964 374,832 Commercial 86,834 141,280 Consumer 5,565 6,930 Total loans $ 609,559 $ 634,103 Fixed rate loans approximated $172,238,000 at December 31, 2021 December 31, 2020 . Loans originated through the PPP program are included in the Commercial segment and had an outstanding balance of $6.6 million at December 31, 2021. Most of the Corporation’s lending activities are with customers located in Northwestern and West Central Ohio. As of December 31, 2021 2020 The Corporation originates 1 4 1 4 1 4 not 80% 100% 1 4 1 4 Commercial and agricultural real estate loans are subject to underwriting standards and processes similar to commercial and agricultural operating loans, in addition to those unique to real estate loans. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial and agricultural real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Loan to value is generally 75% may may Commercial and agricultural operating loans are underwritten based on the Corporation’s examination of current and projected cash flows to determine the ability of the borrower to repay their obligations as agreed. This underwriting includes the evaluation of cash flows of the borrower, underlying collateral, if applicable and the borrower’s ability to manage its business activities. The cash flows of borrowers and the collateral securing these loans may first may The Corporation maintains an internal audit department that reviews and validates the credit risk program on a periodic basis. Results of these reviews are presented to management and the audit committee. The internal audit process complements and reinforces the risk identification and assessment decisions made by lenders and credit personnel, as well as the Corporation’s policies and procedures. The following tables present the activity in the allowance for loan losses by portfolio segment for the years ended December 31, 2021, 2020 2019 (in thousands) Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total Balance at December 31, 2020 $ 1,683 $ 6,664 $ 1,515 $ 132 $ 9,994 Provision for loan losses 1 426 (102 ) (25 ) 300 Losses charged off - (1 ) - (10 ) (11 ) Recoveries 35 32 1 4 72 Balance at December 31, 2021 $ 1,719 $ 7,121 $ 1,414 $ 101 $ 10,355 Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total Balance at December 31, 2019 $ 592 $ 2,536 $ 939 $ 64 $ 4,131 Provision for loan losses 1,310 4,224 566 100 6,200 Losses charged off (228 ) (125 ) (04 ) (33 ) (390 ) Recoveries 9 29 14 1 53 Balance at December 31, 2020 $ 1,683 $ 6,664 $ 1,515 $ 132 $ 9,994 Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total Balance at December 31, 2018 $ 576 $ 2,355 $ 534 $ 62 $ 3,527 Provision for loan losses 22 52 465 11 550 Losses charged off (46 ) (23 ) (101 ) (10 ) (180 ) Recoveries 40 152 41 1 234 Balance at December 31, 2019 $ 592 $ 2,536 $ 939 $ 64 $ 4,131 The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2021 2020 (in thousands) Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total 2021 Allowance for loan losses: Attributable to loans individually evaluated for impairment $ - $ - $ - $ - $ - Collectively evaluated for impairment 1,719 7,121 1,414 101 10,355 Total allowance for loan losses $ 1,719 $ 7,121 $ 1,414 $ 101 $ 10,355 Loans: Individually evaluated for impairment $ - $ 676 $ 1,272 $ - $ 1,948 Acquired with deteriorated credit quality 76 96 - - 172 Collectively evaluated for impairment 112,120 404,192 85,562 5,565 607,439 Total ending loans balance $ 112,196 $ 404,964 $ 86,834 $ 5,565 $ 609,559 Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total 2020 Allowance for loan losses: Attributable to loans individually evaluated for impairment $ - $ 6 $ 249 $ - $ 255 Collectively evaluated for impairment 1,683 6,658 1,266 132 9,739 Total allowance for loan losses $ 1,683 $ 6,664 $ 1,515 $ 132 $ 9,994 Loans: Individually evaluated for impairment $ - $ 1,047 $ 1,978 $ - $ 3,025 Acquired with deteriorated credit quality 60 104 - - 164 Collectively evaluated for impairment 111,001 373,681 139,302 6,930 630,914 Total ending loans balance $ 111,061 $ 374,832 $ 141,280 $ 6,930 $ 634,103 The following is a summary of the activity in the allowance for loan losses of impaired loans, which is a part of the Corporation’s overall allowance for loan losses for the years ended December 31, 2021, 2020 2019 (in thousands) 2021 2020 2019 Balance at beginning of year $ 255 $ 435 $ 128 Provision (credit) for loan losses (255 ) (180 ) 307 Loans charged off - - - Recoveries - - - Balance at end of year $ - $ 255 $ 435 The average balance of impaired loans (excluding loans acquired with deteriorated credit quality) amounted to $2,558,000, $2,788,000 and $2,386,000 during 2021 2020 2019 2021, 2020, 2019. The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2021 2020 (in thousands) 2021 2020 Recorded investment Allowance for loan losses allocated Recorded investment Allowance for loan losses allocated With no related allowance recorded: Residential 1-4 family real estate $ - $ - $ - $ - Commercial and multi-family real estate 668 - 872 - Agricultural real estate 8 - 10 - Commercial 1,272 - 425 - Agriculture - - - - Consumer - - - - With an allowance recorded: Residential 1-4 family real estate - - - - Commercial and multi-family real estate - - 165 6 Agricultural real estate - - - - Commercial - - 1,553 249 Agriculture - - - - Consumer - - - - Total $ 1,948 - $ 3,025 $ 255 The following table presents the recorded investment in nonaccrual loans, loans past due over 90 December 31, 2021 2020 (in thousands) 2021 2020 Nonaccrual Loans past due over 90 days still accruing Accruing Troubled Debt Restructurings Nonaccrual Loans past due over 90 days still accruing Accruing Troubled Debt Restructurings Residential 1-4 family real estate $ 184 - $ 139 $ 363 $ 60 $ 175 Commercial and multi-family real estate 136 - 14 570 - 546 Agricultural real estate - - - 11 - - Commercial - - 767 - - 769 Agriculture - - - - - - Consumer - 6 Total $ 320 - $ 920 $ 950 $ 60 $ 1,490 The nonaccrual balances in the table 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 as of December 31, 2021 2020 (in thousands) 30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans not past due Total 2021 Residential 1-4 family real estate $ 425 - $ 48 $ 473 $ 111,723 $ 112,196 Commercial and multi-family real estate 153 - 2 155 351,824 351,979 Agricultural real estate - - - - 52,985 52,985 Commercial 1,170 1,082 - 2,252 76,071 78,323 Agriculture - - - - 8,511 8,511 Consumer 5 - 5 5,560 5,565 Total $ 1,753 $ 1,082 $ 50 $ 2,885 $ 606,674 $ 609,559 30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans not past due Total 2020 Residential 1-4 family real estate $ 795 - $ 173 $ 968 $ 110,093 $ 111,061 Commercial and multi-family real estate 468 181 212 861 330,154 331,015 Agricultural real estate - - - - 43,817 43,817 Commercial 676 - - 676 130,897 131,573 Agriculture - - - - 9,707 9,707 Consumer 4 - 6 10 6,920 6,930 Total $ 1,943 $ 181 $ 391 $ 2,515 $ 631,588 $ 634,103 Credit Quality Indicators: The Corporation categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Corporation analyzes loans individually by classifying the loans as to the credit risk. This analysis generally includes non-homogenous loans, such as commercial and commercial real estate loans. The Corporation uses the following definitions for risk ratings for adverse classified loans: ● Pass: not ● Special Mention: not not 1 2 ● Substandard: may may ● Doubtful: The following table provides a summary of the loan portfolio risk grades, as applicable, based on the most recent analysis performed, as of December 31, 2021 2020 (in thousands) Pass Special Mention Substandard Doubtful Not rated Total 2021 Residential 1-4 family $ 2,479 $ - $ - $ - $ 109,717 $ 112,196 Commercial and multi-family real estate 380,936 10,080 13,823 - 125 404,964 Commercial 77,772 228 2,272 - 6,562 86,834 Consumer - - - - 5,565 5,565 Total $ 461,187 $ 10,308 $ 16,095 $ - $ 121,969 $ 609,559 Pass Special Mention Substandard Doubtful Not rated Total 2020 Residential 1-4 family $ 6,767 $ - $ - $ - $ 104,294 $ 111,061 Commercial and multi-family real estate 356,163 6,964 11,536 - 169 374,832 Commercial 64,068 495 2,530 - 74,187 141,280 Consumer - - - - 6,930 6,930 Total $ 426,998 $ 7,459 $ 14,066 $ - $ 185,580 $ 634,103 The Corporation considers the performance of the loan portfolio and its impact on the allowance for loan losses. For all loan classes that are not not 90 not December 31, 2021 2020 (in thousands) Residential 1-4 family Commercial and multi-family real estate Commercial Consumer Total 2021 Performing $ 109,669 $ 125 $ 6,562 $ 5,565 $ 121,921 Nonperforming 48 - - - 48 Total $ 109,717 $ 125 $ 6,562 $ 5,565 $ 121,969 Residential 1-4 family Commercial and multi-family real estate Commercial Consumer Total 2020 Performing $ 104,121 $ 153 $ 74,187 $ 6,924 $ 185,385 Nonperforming 173 16 - 6 195 Total $ 104,294 $ 169 $ 74,187 $ 6,930 $ 185,580 Modifications: The Corporation’s loan portfolio also includes certain loans that have been modified in a 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. When the Corporation modifies a loan, 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 agreement, except when the sole (remaining) source of repayment for the loan 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 is less than the recorded investment in the loan (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 balance if collection is not There were no modifications for TDR loans during the years ended December 31, 2021 December 31, 2020. December 31, 2021 2020 As a result of the COVID- 19 90 90 December 31, 2021 , there were 116 loans that were modified or extended, with an outstanding balance of $39.8 million. The not The following is additional information with respect to loans s acquired in the Benchmark and OSB transactions as of December 31, 2021 2020 Benchmark Bank (in thousands) Contractual Principal Accretable Carrying 2021 Receivable Difference Amount Purchased Performing Loans Balance at December 31, 2020 $ 37,386 $ (655 ) $ 36,731 Change due to payments received (15,153 ) 327 (14,826 ) Balance at December 31, 2021 $ 22,233 $ (328 ) $ 21,905 Purchased Impaired Loans Balance at December 31, 2020 $ 287 $ (173 ) $ 114 Change due to payments received (27 ) 35 8 Balance at December 31, 2021 $ 260 $ (138 ) $ 122 Contractual Principal Accretable Carrying 2020 Receivable Difference Amount Purchased Performing Loans and Balance at December 31, 2019 $ 58,953 $ (1,177 ) $ 57,776 Change due to payments received (21,567 ) 522 (21,045 ) Balance at December 31, 2020 $ 37,386 $ (655 ) $ 36,731 Purchased Impaired Loans Balance at December 31, 2019 $ 354 $ (192 ) $ 162 Change due to payments received (67 ) 19 (48 ) Balance at December 31, 2020 $ 287 $ (173 ) $ 114 The Ohio State Bank (in thousands) Contractual Principal Accretable Carrying 2021 Receivable Difference Amount Purchased Performing Loans Balance at December 31, 2020 $ 10,181 $ (319 ) $ 9,862 Change due to payments received (3,157 ) 129 (3,028 ) Balance at December 31, 2021 $ 7,024 $ (190 ) $ 6,834 Purchased Impaired Loans Balance at December 31, 2020 $ 109 $ (59 ) $ 50 Change due to payments received (50 ) 50 - Balance at December 31, 2021 $ 59 $ (9 ) $ 50 Contractual Principal Accretable Carrying 2020 Receivable Difference Amount Purchased Performing Loans Balance at December 31, 2019 $ 13,047 $ (430 ) $ 12,617 Change due to payments received (2,866 ) 111 (2,755 ) Balance at December 31, 2020 $ 10,181 $ (319 ) $ 9,862 Purchased Impaired Loans Balance at December 31, 2019 $ 160 $ (134 ) $ 26 Change due to payments received (51 ) 75 24 Balance at December 31, 2020 $ 109 $ (59 ) $ 50 As a result of the acquisitions, the Corporation has loans, 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 December 31, 2021 and $114,000 December 31, 2020 related to the Benchmark acquisition and December 31, 2021 December 31, 2020 There was no provision for loan losses recognized for the years ended December 31, 2021 2020 no Certain directors and executive officers, including their immediate families and companies in which they are principal owners, are loan customers of the Corporation. Such loans are made in the ordinary course of business in accordance with the normal lending policies of the Corporation, including the interest rate charged and collateralization. Such loans amounted to $1,105,000 and $965,000 at December 31, 2021 2020 2021 2020 2019 (in thousands) 2021 2020 2019 Beginning of year $ 965 $ 1,154 $ 1,371 Additions 4 4 - Effect of change in composition of related parties 331 - - Repayments (195 ) (193 ) (217 ) End of year $ 1,105 $ 965 $ 1,154 Additions and repayments include loan and lease renewals, as well as net borrowings and repayments under revolving lines-of-credit.

Note 5 - Premises and Equipment

Note 5 - Premises and Equipment	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5 The following is a summary of premises and equipment at December 31, 2021 2020 (in thousands) 2021 2020 Land and improvements $ 4,081 $ 4,069 Buildings 20,831 17,596 Equipment 7,222 7,164 32,134 28,829 Less accumulated depreciation 10,294 9,488 Premises and equipment, net $ 21,840 $ 19,341 Depreciation expense amounted to $1,204,000 in 2021 2020 2019

Note 6 - Servicing

Note 6 - Servicing	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Transfers and Servicing of Financial Assets [Text Block]	NOTE 6 Mortgage loans serviced for others are not December 31, 2021 2020 Mortgage servicing rights are included in other assets in the accompanying consolidated balance sheets. The Corporation has elected to record its mortgage servicing rights using the fair value measurement method. Significant assumptions used in determining the fair value of servicing rights as of December 31, 2021 2020 Prepayment assumptions: Based on the PSA Standard Prepayment Model Internal rate of return: 8% to 10% Servicing costs: $75 – $90 per loan, annually, increased at the rate of $1 per 1% delinquency based on loan count Inflation rate of servicing costs: 3% Earnings rate: 0.25% Following is a summary of mortgage servicing rights activity for the years ended December 31, 2021, 2020 2019 (in thousands) 2021 2020 2019 Fair value at beginning of year $ 1,132 $ 1,061 $ 1,313 Capitalized servicing rights – new loan sales 628 690 192 Disposals (amortization based on loan payments and payoffs) (187 ) (326 ) (186 ) Change in fair value 295 (293 ) (258 ) Fair value at end of year $ 1,868 $ 1,132 $ 1,061 The changes in fair value of servicing rights for the years ended December 31, 2021, 2020 2019 December 31, 2021 December 31, 2020 December 31, 2019. 2021 2020 2019

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	NOTE 7 Time deposits at December 31, 2021 2020 $250,000 $250,000 ted to $134,000 for 2021 , $186 ,000 2020 2019 At December 31, 2021 , me deposits amounted to $129,196,000 and were scheduled to mature as follows: 2022, $96,544,000; 2023, $19,636,000; 2024, $8,710,000; 2025, $2,995,000; 2026, $1,224,000; and thereafter, $87,000. Certain directors and executive officers, including their immediate families and companies in which they are principal owners, are depositors of the Corporation. Such deposits amounted to $4,596,000 and $6,900,000 at December 31, 2021 2020

Note 8 - Federal Funds Purchase

Note 8 - Federal Funds Purchased and Other Borrowings	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 8 Other borrowings consists of the following at December 31, 2021 December 31, 2020 : (in thousands) 2021 2020 United Bankers Bank Federal Funds purchased $ 12 $ - Note payable, with interest at 4.00 250,000 December 1, 2028 7,000 - Note payable, with interest at 4.875 250,000 September 1, 2022 - 7,750 Total other borrowings $ 7,012 $ 7,750 At December 31, 2021 , on had $151,326,000 of Future maturities of other borrowings are as follows: 2022, $1,012,000; 2023, $1,000,000; 2024, $1,000,000; 2025, $1,000,000; 2026, $1,000,000; 2027, $1,000,000; 2028, $1,000,000.

Note 9 - Junior Subordinated De

Note 9 - Junior Subordinated Deferrable Interest Debentures	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Subordinated Borrowings Disclosure [Text Block]	NOTE 9 The Corporation has formed and invested $300,000 in a business trust, United (OH) Statutory Trust (United Trust) which is not March 26, 2033. March 26, 2008, may 3 December 31, 2021 , 3 .40% December 31, 2020 , December 31, 2019, not The Corporation assumed $3,093,000 of trust preferred securities from the 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 have a carrying value of $2,676,000 at December 31, 2021 December 31, 2020 . April 23, 2034. 3 December 31, 2021 December 31, 2020 . Interest expense on the debentures amounted t o $429,000 2021 2020 2019 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, the securities cannot be used to constitute more than 25%

Note 10 - Other Operating Expen

Note 10 - Other Operating Expenses	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	NOTE 10 Other operating expenses consisted of the following for the years ended December 31, 2021, 2020 2019 (in thousands) 2021 2020 2019 Data processing $ 2,196 $ 1,801 $ 1,478 Professional fees 1,031 1,294 1,001 Ohio Financial Institution tax 816 635 552 Advertising 2,284 2,077 1,802 ATM processing and other fees 840 745 764 Amortization of core deposit intangible assets 143 151 159 Postage 92 93 69 Stationery and supplies 155 146 164 FDIC assessment 271 231 79 Loan closing fees 1,592 2,035 1,354 Other real estate owned - - 3 Deposit losses 60 47 52 Other 2,039 2,153 1,801 Total other operating expenses $ 11,519 $ 11,408 $ 9,278

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 11 The provision for income taxes for the years ended December 31, 2021, 2020 2019 (in thousands) 2021 2020 2019 Current $ 1,114 $ 3,711 $ 1,086 Deferred 1,380 (789 ) 529 Total provision for income taxes $ 2,494 $ 2,922 $ 1,615 The income tax provision attributable to income from operations differed from the amounts computed by applying the U.S. federal income tax rate of 21% in 2021 2020 2019 (in thousands) 2021 2020 2019 Expected tax using statutory tax rate $ 3,376 $ 3,502 $ 2,578 Increase (decrease) in tax resulting from: Tax-exempt income on state and municipal securities and political subdivision loans (619 ) (472 ) (386 ) Tax-exempt income on life insurance contracts (85 ) (77 ) (82 ) Deductible dividends paid to United Bancshares, Inc. ESOP (53 ) (44 ) (42 ) Tax Credits (125 ) - - Tax-exempt settlement - - (416 ) Other, net - 13 (37 ) Total provision for income taxes $ 2,494 $ 2,922 $ 1,615 The deferred income tax provision (credit) of $1,380,000 2021 2020 2019 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2021 2020 (in thousands) 2021 2020 Deferred tax assets: Allowance for loan losses $ 2,175 $ 2,099 Deferred compensation 337 330 Alternative minimum tax credits - - Nonaccrual loan interest 107 162 Deferred loan fees 211 437 Accrued vacation expense - 101 Accrued profit sharing - 181 Loans fair value adjustments 210 306 Unrealized loss on securities available-for sale - - Other 149 198 Net operating loss carryforwards 420 853 Total deferred tax assets 3,609 4,667 Deferred tax liabilities: Federal Home Loan Bank stock dividends 483 526 Unrealized gain on securities available for sale 1,062 1,956 Capitalized mortgage servicing rights 393 238 Fixed asset depreciation 830 673 Acquisition intangibles 1,886 1,897 Trust preferred fair value adjustment 67 72 Other 195 125 Total deferred tax liabilities 4,916 5,487 Net deferred tax assets (liabilities) $ (1,307 ) $ (820 ) Net deferred tax liabilities at December 31, 2021 2020 The Corporation acquired $15.0 million in federal loss carryforwards with the 2014 2029 2033. 382 not 2017 2029 2036. 382 D ecember 31, 2021, Management believes it is more likely than not that the benefit of recorded deferred tax assets will be realized. Consequently, no valuation allowance for deferred tax assets is deemed necessary as of December 31, 2021 2020 . Unrecognized Tax Benefits The Corporation had no unrecognized tax benefits at December 31, 2021 2020 not twelve There was no accrued interest related to uncertain tax positions at December 31, 2021 December 31, 2020 The Corporation and its subsidiaries are subject to U.S. federal income tax. The Corporation and its subsidiaries are no 2017. no

Note 12 - Employee and Director

Note 12 - Employee and Director Benefits	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 12 The Corporation sponsors a salary deferral, defined contribution plan which provides for both profit sharing and employer matching contributions. The plan permits investing in the Corporation’s stock subject to certain limitations. Participants who meet certain eligibility conditions are eligible to participate and defer a specified percentage of their eligible compensation subject to certain income tax law limitations. The Corporation makes discretionary matching and profit sharing contributions, as approved annually by the Board of Directors, subject to certain income tax law limitations. Contribution expense for the plan amounte d to $1,399,000, $1,478,000, and $1,201,000 i n 2021 , 2020 , and 2019 , respectively. At December 31, 2021 , t he plan owned 413,366 shares of the Corporation’s common stock. The Corporation also sponsors nonqualified deferred compensation plans, covering certain directors and employees, which have been indirectly funded through the purchase of split-dollar life insurance policies. In connection with the policies, the Corporation has provided an estimated liability for accumulated supplemental retirement benefits amounting to $1,571,000 $1,484,00 0 at December 31, 2021 2020 , respectively, which is included in other liabilities in the accompanying consolidated balance sheets. The Corporation has also purchased split-dollar life insurance policies for investment purposes and to fund other employee benefit plans. The combined cash values of these policies aggr egated $ 19,383 ,000 and $18, 981 ,000 a t December 31, 2021 2020 , respectively. Under an employee stock purchase plan, eligible employees may defer a portion of their compensation and use the proceeds to purchase stock of the Corporation at a discount determined semi-annually by the Board of Directors as stipulated in the plan. The Corporation sold from treasury 12 ,252 shares in 2021 , 3 ,889 shares in 2020 , and 2,957 2019 under the plan. The three

Note 13 - Financial Instruments

Note 13 - Financial Instruments With Off-balance Sheet Risk	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Financial Instruments with Off-balance Sheet Risk, Disclosure [Text Block]	NOTE 13 The Corporation is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments are primarily loan commitments to extend credit and letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amounts recognized in the consolidated balance sheets. The contract amount of these instruments reflects the extent of involvement the Corporation has in these financial instruments. The Corporation’s exposure to credit loss in the event of the nonperformance by the other party to the financial instruments for loan commitments to extend credit and letters of credit is represented by the contractual amounts of these instruments. The Corporation uses the same credit policies in making loan commitments as it does for on-balance sheet loans. The following financial instruments whose contract amount represents credit risk were outstanding at December 31, 2021 2020 (in thousands) Contract amount 2021 2020 Commitments to extend credit $ 198,423 $ 155,852 Letters of credit $ 258 $ 533 Commitments to extend credit are agreements to lend to a customer as long as there is no may not may Letters of credit are written conditional commitments issued by the Corporation to guarantee the performance of a customer to a third

Note 14 - Regulatory Matters

Note 14 - Regulatory Matters	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	NOTE 14 The Corporation (on a consolidated basis) and Bank are subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Corporation’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Corporation and Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Prompt corrective action provisions are not Quantitative measures established by regulation to ensure capital adequacy require the Corporation and Bank to maintain minimum amounts and ratios (set forth in the following table) of Common Equity Tier 1 CET1 December 31, 2021 2020 As of December 31, 2021 , CET1, no In July 2013 January 1, 2015 The actual capital amounts and ratios of the Corporation and Bank as of December 31, 2021 2020 Minimum to be well capitalized Minimum under prompt capital corrective Actual requirement action provisions Amount Ratio Amount Ratio (1) Amount Ratio (Dollars in thousands) As of December 31, 2021 Common Equity Tier 1 Capital (CET1) (to Risk Weighted Assets) Consolidated $ 98,857 14.4 % $ 48,171 ≥ 7.0% N/A N/A Bank $ 102,235 14.9 % $ 48,036 ≥ 7.0% $ 44,604 6.5 % Total Capital (to Risk Weighted Assets) Consolidated $ 109,212 15.9 % $ 72,256 ≥ 10.5% N/A N/A Bank $ 110,838 16.2 % $ 72,053 ≥ 10.5% $ 68,622 10.0 % Tier 1 Capital (to Risk weighted Assets) Consolidated $ 98,857 14.4 % $ 58,493 ≥ 8.5% N/A N/A Bank $ 102,235 14.9 % $ 58,329 ≥ 8.5% $ 54,898 8.0 % Tier 1 Capital (to Average Assets) Consolidated $ 98,857 9.7 % $ 40,685 ≥ 4.0% N/A N/A Bank $ 102,235 9.7 % $ 42,033 ≥ 4.0% $ 52,541 5.0 % As of December 31, 2020 Common Equity Tier 1 Capital (CET1) (to Risk Weighted Assets) Consolidated $ 86,584 13.8 % $ 44,040 ≥ 7.0% N/A N/A Bank $ 91,118 14.5 % $ 43,929 ≥ 7.0% $ 40,791 6.5 % Total Capital (to Risk Weighted Assets) Consolidated $ 96,578 15.4 % $ 66,059 ≥ 10.5% N/A N/A Bank $ 98,992 15.8 % $ 65,894 ≥ 10.5% $ 62,756 10.0 % Tier 1 Capital (to Risk weighted Assets) Consolidated $ 86,584 13.8 % $ 53,477 ≥ 8.5% N/A N/A Bank $ 91,118 14.5 % $ 53,343 ≥ 8.5% $ 50,205 8.0 % Tier 1 Capital (to Average Assets) Consolidated $ 86,584 9.2 % $ 37,489 ≥ 4.0% N/A N/A Bank $ 91,118 9.4 % $ 38,776 ≥ 4.0% $ 48,471 5.0 % ( 1 ation buffer of 2.5% as of Dece 31, 2021 On a parent company only basis, the Corporation’s primary source of funds is dividends paid by the Bank. The ability of the Bank to pay dividends is subject to limitations under various laws and regulations, and to prudent and sound banking principles. Generally, subject to certain minimum capital requirements, the Bank may two

Note 15 - Condensed Parent Comp

Note 15 - Condensed Parent Company Financial Information	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	NOTE 15 A summary of condensed financial information of the parent company as of December 31, 2021 2020 three December 31, 2021 , Condensed Balance Sheets (in thousands) Assets: 2021 2020 Cash $ 1,860 $ 1,845 Investment in bank subsidiary 135,450 129,070 Other assets 1,930 1,576 Total assets $ 139,240 $ 132,491 Liabilities: Junior subordinated deferrable interest debentures $ 12,976 $ 12,942 Other borrowings 7,000 7,750 Other liabilities 169 200 Total Liabilities 20,145 20,892 Shareholders' equity 119,095 111,599 Total liabilities and shareholders’ equity $ 139,240 $ 132,491 (in thousands) Condensed Statements of Income 2021 2020 2019 Income – dividends from bank subsidiary $ 5,000 $ 4,500 $ - Litigation Settlement - - 1,980 Expenses – interest, professional fees and other expenses, net of federal income tax benefit and interest income (979 ) (1,150 ) (1,313 ) Income before equity in undistributed net income of bank subsidiary 4,021 3,350 667 Equity in undistributed net income of bank subsidiary 9,560 10,405 9,994 Net income $ 13,581 $ 13,755 $ 10,661 (in thousands) Condensed Statements of Cash Flows 2021 2020 2019 Cash flows from operating activities: Net income $ 13,581 $ 13,755 $ 10,661 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed net income of bank subsidiary (9,560 ) (10,405 ) (9,994 ) Stock option expense 183 164 266 Depreciation and amortization 35 34 34 (Increase) decrease in other assets (537 ) 843 (1,221 ) Increase (decrease) in other liabilities (31 ) (841 ) 421 Net cash provided by operating activities 3,671 3,550 167 Cash flows from financing activities: Proceeds from other borrowings 7,000 - - Principal payments on other borrowings (7,750 ) (1,000 ) (1,000 ) Purchase of treasury stock (368 ) - (95 ) Proceeds from sale of treasury stock 243 95 71 Cash paid for cancellation of stock options - (11 ) - Cash paid for net shares repurchased, stock option exercise (387 ) - - Cash dividends paid (2,394 ) (1,668 ) (1,702 ) Net cash used in financing activities (3,656 ) (2,584 ) (2,726 ) Net increase (decrease) in cash 15 966 (2,559 ) Cash at beginning of the year 1,845 879 3,438 Cash at end of the year $ 1,860 $ 1,845 $ 879 During 2005, may 2021 4 ,220 2019 none 2020

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 16 Fair value is defined 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 not FASB ASC 820 10, Fair Value Measurements 820 10 may 820 10 Level 1 Level 2 1 2 not Level 3 The following table summarizes financial assets (there were no financial liabilities) measured at fair value as of December 31, 2021 2020 (in thousands) 2021 Level 1 inputs Level 2 inputs Level 3 inputs Total fair value Recurring: Securities available-for-sale: Obligations of state and political subdivisions $ - $ 150,784 $ - $ 150,784 Mortgage-backed - 152,570 - 152,570 U.S. Government agencies - 2,483 - 2,483 Other 1,803 2 - 1,805 Mortgage servicing rights - - 1,868 1,868 Total recurring $ 1,803 $ 305,839 $ 1,868 $ 309,510 Nonrecurring: Impaired Loans - - - - (in thousands) 2020 Level 1 inputs Level 2 inputs Level 3 inputs Total fair value Recurring: Securities available-for-sale: Obligations of state and political subdivisions $ - $ 99,805 $ - $ 99,805 Mortgage-backed - 93,611 - 93,611 Other 1,162 2 - 1,164 Mortgage servicing rights - - 1,132 1,132 Total recurring $ 1,162 $ 193,418 $ 1,132 $ 195,712 Nonrecurring: Impaired Loans $ - $ - $ 1,463 $ 1,463 The table below presents a reconciliation and income statement classification of gains and losses for mortgage servicing rights, which is measured at fair value on a recurring basis using significant unobservable inputs (Level 3 December 31, 2021, 2020 2019 (in thousands) Mortgage Servicing Rights 2021 2020 2019 Balance at beginning of year $ 1,132 $ 1,061 $ 1,313 Gains or losses, including realized and unrealized: Purchases, issuances, and settlements 628 690 192 Disposals – amortization based on loan payments and payoffs (187 ) (326 ) (186 ) Changes in fair value 295 (293 ) (258 ) Balance at end of year $ 1,868 $ 1,132 $ 1,061 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 valuation 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 may may may may not Securities Available-for-Sale Where quoted prices are available in an active market, securities are classified within Level 1 1 not 2 may 3 Mortgage Servicing Rights The Corporation records mortgage servicing rights at estimated fair value based on a discounted cash flow model which includes discount rates between 8% and 10%, 6 3 3. Impaired Loans The Corporation does not 2 3 3 0% 3 3.

Note 17 - Fair Value of Financi

Note 17 - Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Financial Instruments Disclosure [Text Block]	NOTE 17 The carrying amounts and estimated fair values of recognized financial instruments at December 31, 2021 2020 (in thousands) 2021 2020 Carrying Amount Estimated Value Carrying Amount Estimated Value Input Level FINANCIAL ASSETS Cash and cash equivalents $ 75,202 $ 75,202 $ 57,034 $ 57,034 1 Securities, including FHLB stock 312,771 312,771 200,178 200,178 2,3 Loans held for sale 9,146 9,146 18,427 18,427 3 Net loans 599,204 600,512 624,109 625,628 3 Mortgage servicing rights 1,868 1,868 1,132 1,132 3 Hedging assets 922 922 3,245 3,245 3 Total financial assets $ 999,113 $ 1,000,421 $ 904,125 $ 905,644 (in thousands) 2021 2020 Carrying Amount Estimated Value Carrying Amount Estimated Value Input Level FINANCIAL LIABILITIES Deposits Maturity $ 129,447 $ 129,196 $ 152,331 $ 153,337 3 Non-maturity 800,966 800,966 686,047 686,047 1 Other borrowings 7,012 7,012 7,750 7,750 3 Junior subordinated deferrable interest debentures 12,976 10,931 12,942 10,300 3 Hedging liabilities 46 46 616 616 3 Total financial liabilities $ 950,435 $ 948,139 $ 859,686 $ 858,050 The above summary does not 1 There are also unrecognized financial instruments at December 31, 2021 2020 December 31, 2021 December 31, 2020 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 not Securities: Where quoted prices are available in an active market, securities are classified within Level 1 1 not 2 may 3 not 3 December 31, 2021 or 2020 . Loans: Loans originated and intended for sale in the secondary market are carried at the estimated fair value in the aggregate. Estimated fair value is determined based on quoted market prices in the secondary market. Loans: Fair value for loans was estimated for portfolios of loans 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. The fair value disclosures for both fixed and adjustable rate loans were adjusted to reflect the exit price amount anticipated to be received from the sale of the loans in an open market transaction. Mortgage servicing rights: The fair value for mortgage servicing rights is determined based on an analysis of the portfolio by an independent third Derivative assets and liabilities: The fair value of derivative assets and liabilities are evaluated monthly based on derivative valuation models using quoted prices for similar assets adjusted for specific attributes of the commitments and other observable market data at the valuation date. 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 year end for deposits of similar remaining maturities. The estimated fair value does not 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 the junior subordinated deferrable interest debentures is determined based on quoted market prices of similar instruments. The fair value estimates of financial instruments are made at a specific point in time based on relevant market information. These estimates do not one not no

Note 18 - Revenue Recognition

Note 18 - Revenue Recognition	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 18 The Corporation’s revenue from contracts with customers within the scope of ASC 606 Service charges on deposit accounts : Service charges on deposit accounts primarily consist of account analysis fees, monthly maintenance fees, overdraft fees, and other deposit account related fees. Overdraft fees and certain service charges are fixed and the performance obligation is typically satisfied at the time of the related transaction. The consideration for analysis fees and monthly maintenance fees are variable as the fee can be reduced if the customer meets certain qualifying metrics. The Company’s performance obligations are satisfied at the time of the transaction or over the course of a month. Interchange fee income: The Company earns interchange fees from debit and credit cardholder transactions conducted through the MasterCard payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized concurrently with the transaction processing services provided to the cardholder. Wealth management income The Company earns wealth management and investment brokerage fees from its services with customers to manage assets for investment, to provide advisory services, and for account transactions. Fees are based on the market value of the assets under management and are recognized monthly as the Company’s performance obligations are met. Commissions on transactions are recognized on a trade-date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Other related services are based on a fixed fee schedule and the revenue is recognized when the services are rendered, which is when the Company has satisfied its performance obligation. The following table presents the Company’s non-interest income for the years ended December 31, 2021, 2020 2019 606 Year ended December 31, 2021 2020 2019 Service charges on deposit accounts $ 1,090 $ 1,102 $ 1,486 Gain on sale of loans (1) 13,468 24,139 9,071 Net securities gains (losses) (1) (16 ) 289 4 Change in fair value of mortgage servicing rights (1) 295 (293 ) (258 ) Increase in cash surrender value of life insurance (1) 402 368 390 Credit and debit card interchange fees 1,806 1,514 1,443 Litigation settlement (1) - - 1,980 Wealth management 420 319 293 Net loan servicing fees (1) 512 262 327 Other non-interest income (expense) (631 ) (700 ) 312 Total non-interest income $ 17,346 $ 27,000 $ 15,048 ( 1 Not 606

Note 19 - Leasing Arrangements

Note 19 - Leasing Arrangements	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 19 The Corporation leases various branch facilities under operating leases. Rent expense wa s $406,000, $424 ,000, 31, 2021 2020 2019 31, 2021 31, 2020. The following is a schedule of future minimum rental payments required under the facility leases as of December 31, 2021 : Year ending Amount December 31, (in thousands) 2022 $ 315 2023 312 2024 314 2025 268 2026 89 Thereafter 802 Total $ 2,100

Note 20 - Stock-based Compensat

Note 20 - Stock-based Compensation	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 20 The United Bancshares, Inc.2016 The Corporation issued 21,958 options during 2021 $34.60, 2020 2019 of $22.97 under the December 31, 2021, 2020 2019 2021 2020 2019 Outstanding, beginning of year 157,817 117,647 93,069 Granted 21,958 63,858 33,853 Exercised (33,324 ) - - Cancelled - (2,955 ) Forfeited (12,659 ) (20,733 ) (9,275 ) Outstanding, end of year 133,792 157,817 117,647 Weighted average exercise price at end of year $ 22.28 $ 19.83 $ 21.81 The options vest over a three December 31, 2021 , 70,872 options were vested and outstanding options had a weighted average remaining contractual term of 7.8 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 in 2021 2020 2019 2021 2020 2019 Weighted-average fair value of options granted $ 11.19 $ 4.83 $ 7.77 Average dividend yield 2.23 % 2.93 % 2.26 % Expected volatility 40.00 % 40.00 % 40.00 % Rick-free interest rate 1.00 % 0.49 % 1.93 % Expected term (years) 7 7 7 Shares Granted 21,958 63,858 33,853 Exercise Price $ 34.60 $ 16.77 $ 22.97 Total compensation expense related to the stock options granted in 2021, 1, 2021. 2020, 1, 2020. Total compensation expense related to the stock options granted in 2019, net of forfeitures, is expected to be $214,000 36 inning July 1, 2019. $175,000 36 Stock option expense for outstanding awards amounted to $183,000, for the ye December 31, 2021, 2020 2019,

Note 21 - Contingent Liabilitie

Note 21 - Contingent Liabilities	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 21 - CONTINGENT LIABILITIES In the normal course of business, the Corporation and its subsidiary may not

Note 22 - Quarterly Financial D

Note 22 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE 22 The following represents a summary of selected unaudited quarterly financial data for 2021 2020 (in thousands, except share data) Net Net Income Interest Interest Net Per Share Income Income Income Basic Diluted 2021 First quarter $ 9,490 $ 8,655 $ 4,117 $ 1.26 $ 1.24 Second quarter $ 9,249 $ 8,436 $ 2,655 $ 0.81 $ 0.80 Third quarter $ 10,648 $ 9,903 $ 4,092 $ 1.24 $ 1.22 Fourth quarter $ 9,417 $ 8,741 $ 2,717 $ 0.83 $ 0.81 2020 First quarter $ 9,232 $ 7,124 $ 1,088 $ 0.33 $ 0.32 Second quarter $ 10,079 $ 8,587 $ 5,668 $ 1.73 $ 1.71 Third quarter $ 10,100 $ 8,398 $ 5,250 $ 1.61 $ 1.60 Fourth quarter $ 10,619 $ 8,933 $ 1,749 $ 0.54 $ 0.53

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in Preparing Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during each reporting period. Actual results could differ from those estimates. The estimates most susceptible to significant change in the near term include the determination of the allowance for loan losses; valuation of securities, deferred tax assets, and goodwill.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of the Corporation and its wholly-owned subsidiary, the Bank, and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, amounts due from banks, and federal funds sold which mature overnight or within four
Marketable Securities, Policy [Policy Text Block]	Securities and Federal Home Loan Bank Stock The Corporation has designated all securities as available-for-sale. Such securities are recorded at fair value, with unrealized gains and losses, net of applicable income taxes, excluded from income and reported as accumulated other comprehensive income (loss). The cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. For debt securities purchased at a premium, the amortization period is shortened to the earliest call date. Declines in fair value of securities below their cost that are deemed to be other-than-temporary are reflected in income as realized losses. In estimating other-than-temporary impairment losses, management considers ( 1 not 2 3 Investment in Federal Home Loan Bank of Cincinnati stock is classified as a restricted security, carried at cost, and evaluated for impairment.
Financing Receivable, Held-for-sale [Policy Text Block]	Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the estimated fair value in the aggregate. Estimated fair value is determined based on quoted market prices in the secondary market. Any net unrealized losses are recognized through a valuation allowance by charges to income . The Corporation had no unrealized losses at December 31, 2021 2020 .
Financing Receivable [Policy Text Block]	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are generally stated at its outstanding principal amount adjusted for charge-offs and the allowance for loan losses. Interest is accrued as earned based upon the daily outstanding principal balance. Loan origination fees and certain direct obligation costs are capitalized and recognized as an adjustment of the yield of the related loan. The accrual of interest on mortgage and commercial loans is generally discontinued at the time the loan is 90 no 150 All interest accrued but not
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses (“allowance”) is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may The allowance consists of specific, general and unallocated components. The specific component relates to impaired loans when the discounted cash flows, collateral value, or observable market price of the impaired loan is lower than the carrying value of that loan or lease. The general component covers classified loans (substandard or special mention) without specific reserves, as well as non-classified loans, and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. A loan or lease is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan or lease agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not Under certain circumstances, the Corporation will provide borrowers relief through loan restructurings. A restructuring of debt constitutes a troubled debt restructuring (TDR) if the Corporation, for economic or legal reasons related to the borrower’s financial difficulties, grants a concession to the borrower that it would not not Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not
Acquired Loans [Policy Text Block]	Acquired Loans Purchased loans acquired in a business combination are segregated into three no • Pass rated loans (typically performing loans) are accounted for in accordance with ASC 310 20 not • Non-impaired loans (typically past-due loans, special mention loans and performing substandard loans) are accounted for in accordance with ASC 310 30 • Impaired loans (typically substandard loans on non-accrual status) are accounted for in accordance with ASC 310 30 In accordance with ASC 310 30, not Increases in expected cash flows subsequent to the initial investment are recognized prospectively through adjustment of the yield on the loan over its remaining estimated life. Decreases in expected cash flows are recognized immediately as impairment. If the Corporation does not may not
Financing Receivable, Real Estate Acquired Through Foreclosure [Policy Text Block]	Other Real Estate Owned Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at the lower of cost or fair value, less estimated cost to sell, at the date of foreclosure, establishing a new cost basis with loan balances in excess of fair value charged to the allowance for loan losses. Subsequent to foreclosure, valuations are periodically performed and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and subsequent valuation adjustments are included in other operating expenses.
Transfers and Servicing of Financial Assets, Servicing of Financial Assets, Policy [Policy Text Block]	Loan Sales and Servicing Certain mortgage loans are sold with mortgage servicing rights retained or released by the Corporation. The value of mortgage loans sold with servicing rights retained is reduced by the cost allocated to the associated mortgage servicing rights. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. The Corporation generally estimates fair value for servicing rights based on the present value of future expected cash flows, using management’s best estimates of the key assumptions – credit losses, prepayment speeds, servicing costs, earnings rate, and discount rates commensurate with the risks involved. Capitalized servicing rights are reported at fair value and changes in fair value are reported in net income for the period the change occurs. Servicing fee income is recorded for servicing loans, based on a contractual percentage of the outstanding principal, and is reported as other operating income. Amortization of mortgage servicing rights is charged against loan servicing fee income.
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Premises and equipment is stated at cost, less accumulated depreciation. Upon the sale or disposition of the assets, the difference between the depreciated cost and proceeds is charged or credited to income. Depreciation is determined based on the estimated useful lives of the individual assets (typically 20 to 40 years for buildings and 3 to 10 years for equipment) and is computed primarily using the straight-line method. Premises and equipment is reviewed for impairment when events indicate the carrying amount may not
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	Off-Balance Sheet Credit Related Financial Instruments In the ordinary course of business, the Corporation has entered into commitments to extend credit, including commitments under commercial letters of credit, and standby letters of credit. Such financial instruments are recorded when they are funded. The Corporation maintains a separate allowance for off-balance sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off-balance sheet commitments is included in other liabilities.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Core Deposit Intangible Assets Goodwill arising from acquisitions is not December 31, 2021 , not The core deposit intangible asset resulting from the November 2014 ten October 2024. September 2017 ten 2027. December 31, 2021, 2020 2019 2022 2026 $121,000 38,000
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Supplemental Retirement Benefits Annual provisions are made for the estimated liability for accumulated supplemental retirement benefits under agreements with certain officers and directors. These provisions are determined based on the terms of the agreements, as well as certain assumptions, including estimated service periods and discount rates.
Advertising Cost [Policy Text Block]	Advertising Costs All advertising costs are expensed as incurred.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income taxes are provided on temporary differences between financial statement and income tax reporting. Temporary differences are differences between the amounts of assets and liabilities reported for financial statement purposes and its tax bases. Deferred tax assets are recognized for temporary differences that will be deductible in future years’ tax returns and for operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance if it is deemed more likely than not not Benefits from tax positions taken or expected to be taken in a tax return are not 50% The Corporation is not
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when ( 1 2 3 not The transfer of a participating interest in an entire financial asset must also meet the definition of a participating interest. A participating interest in a financial asset has all of the following characteristics: ( 1 2 3 4 no
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss) Recognized revenue, expenses, gains and losses are included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income.
Earnings Per Share, Policy [Policy Text Block]	Per Share Data Basic net income per share is computed based on the weighted average number of shares of common stock outstanding during each year. Diluted net income per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued. The weighted average number of shares used for the years ended December 31, 2021, 2020 2019 2021 2020 2019 Basic 3,277,062 3,270,996 3,270,878 Diluted 3,338,151 3,306,503 3,277,198 Dividends per share are based on the number of shares outstanding at the declaration date.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The price risk related to changes in the fair value of interest rate lock commitments (IRLCs) and mortgage loans held for sale not not not The Corporation started hedging in May 2018 815 25, Derivatives and Hedging not December 31, 2021, December 31, 2020, December 31, 2019 December 31, 2021 December 31, 2020
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Values of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully discussed in Note 17.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events Management evaluated subsequent events through the date the consolidated financial statements were issued. Events or transactions occurring after December 31, 2021 December 31, 2021 December 31, 2021 not December 31, 2021 not December 31, 2021 On January 20, 2022, announcing that its Board of Directors approved a cash dividend of $0. 21 per common share payable March 15, 2021 to shareholders of record at the close o February 28, 2022.

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	2021 2020 2019 Basic 3,277,062 3,270,996 3,270,878 Diluted 3,338,151 3,306,503 3,277,198

Note 3 - Securities (Tables)

Note 3 - Securities (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Amortized cost Gross unrealized gains Gross unrealized losses Fair value 2021 (In Thousands) Available-for-sale: Obligations of states and political subdivisions $ 145,775 $ 5,494 $ 485 $ 150,784 Mortgage-backed 152,507 1,248 1,185 152,570 U.S. Government agencies 2,500 - 17 2,483 Other 1,805 - - 1,805 Total $ 302,587 $ 6,742 $ 1,687 $ 307,642 2020 (In Thousands) Available-for-sale: Obligations of states and political subdivisions $ 93,406 $ 6,400 $ 1 $ 99,805 Mortgage-backed 90,712 2,904 5 93,611 Other 1,151 13 - 1,164 Total $ 185,269 $ 9,317 $ 6 $ 194,580
Investments Classified by Contractual Maturity Date [Table Text Block]	(in thousands) Amortized cost Fair value Due in one year or less $ 1,414 $ 1,428 Due after one year through five years 7,684 7,908 Due after five years through ten years 25,019 25,972 Due after ten years 266,665 270,529 Other securities having no maturity date 1,805 1,805 Total $ 302,587 $ 307,642
Schedule of Unrealized Loss on Investments [Table Text Block]	(in thousands) Securities in a continuous unrealized loss position Less than 12 months 12 months or more Total 2021 Unrealized losses Fair value Unrealized losses Fair value Unrealized losses Total Fair value Obligations of states and political subdivisions $ 485 $ 38,544 $ - $ 1,805 $ 485 $ 40,349 Mortgage-backed 1,095 101,651 90 - 1,185 101,651 U.S. Government agencies 17 2,483 - - 17 2,483 Other - - - - - - Total temporarily impaired securities $ 1,597 $ 142,678 $ 90 $ 1,805 $ 1,687 $ 144,483 Less than 12 months 12 months or more Total 2020 Unrealized losses Fair value Unrealized losses Fair value Unrealized losses Total Fair value Obligations of states and political subdivisions $ 1 $ 413 $ - $ - $ 1 $ 413 Mortgage-backed 5 2,203 - - 5 2,203 Other - - - - - - Total temporarily impaired securities $ 6 $ 2,616 $ - $ - $ 6 $ 2,616

Note 4 - Loans and Leases (Tabl

Note 4 - Loans and Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	2021 2020 Residential 1-4 family real estate $ 112,196 $ 111,061 Commercial and multi-family real estate 404,964 374,832 Commercial 86,834 141,280 Consumer 5,565 6,930 Total loans $ 609,559 $ 634,103
Financing Receivable, Allowance for Credit Loss [Table Text Block]	(in thousands) Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total Balance at December 31, 2020 $ 1,683 $ 6,664 $ 1,515 $ 132 $ 9,994 Provision for loan losses 1 426 (102 ) (25 ) 300 Losses charged off - (1 ) - (10 ) (11 ) Recoveries 35 32 1 4 72 Balance at December 31, 2021 $ 1,719 $ 7,121 $ 1,414 $ 101 $ 10,355 Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total Balance at December 31, 2019 $ 592 $ 2,536 $ 939 $ 64 $ 4,131 Provision for loan losses 1,310 4,224 566 100 6,200 Losses charged off (228 ) (125 ) (04 ) (33 ) (390 ) Recoveries 9 29 14 1 53 Balance at December 31, 2020 $ 1,683 $ 6,664 $ 1,515 $ 132 $ 9,994 Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total Balance at December 31, 2018 $ 576 $ 2,355 $ 534 $ 62 $ 3,527 Provision for loan losses 22 52 465 11 550 Losses charged off (46 ) (23 ) (101 ) (10 ) (180 ) Recoveries 40 152 41 1 234 Balance at December 31, 2019 $ 592 $ 2,536 $ 939 $ 64 $ 4,131
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	(in thousands) Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total 2021 Allowance for loan losses: Attributable to loans individually evaluated for impairment $ - $ - $ - $ - $ - Collectively evaluated for impairment 1,719 7,121 1,414 101 10,355 Total allowance for loan losses $ 1,719 $ 7,121 $ 1,414 $ 101 $ 10,355 Loans: Individually evaluated for impairment $ - $ 676 $ 1,272 $ - $ 1,948 Acquired with deteriorated credit quality 76 96 - - 172 Collectively evaluated for impairment 112,120 404,192 85,562 5,565 607,439 Total ending loans balance $ 112,196 $ 404,964 $ 86,834 $ 5,565 $ 609,559 Residential 1 – 4 family real estate Commercial and multi-family real estate Commercial Consumer Total 2020 Allowance for loan losses: Attributable to loans individually evaluated for impairment $ - $ 6 $ 249 $ - $ 255 Collectively evaluated for impairment 1,683 6,658 1,266 132 9,739 Total allowance for loan losses $ 1,683 $ 6,664 $ 1,515 $ 132 $ 9,994 Loans: Individually evaluated for impairment $ - $ 1,047 $ 1,978 $ - $ 3,025 Acquired with deteriorated credit quality 60 104 - - 164 Collectively evaluated for impairment 111,001 373,681 139,302 6,930 630,914 Total ending loans balance $ 111,061 $ 374,832 $ 141,280 $ 6,930 $ 634,103
Impaired Financing Receivables [Table Text Block]	(in thousands) 2021 2020 2019 Balance at beginning of year $ 255 $ 435 $ 128 Provision (credit) for loan losses (255 ) (180 ) 307 Loans charged off - - - Recoveries - - - Balance at end of year $ - $ 255 $ 435
Schedule of Temporary Impairment Losses, Investments [Table Text Block]	(in thousands) 2021 2020 Recorded investment Allowance for loan losses allocated Recorded investment Allowance for loan losses allocated With no related allowance recorded: Residential 1-4 family real estate $ - $ - $ - $ - Commercial and multi-family real estate 668 - 872 - Agricultural real estate 8 - 10 - Commercial 1,272 - 425 - Agriculture - - - - Consumer - - - - With an allowance recorded: Residential 1-4 family real estate - - - - Commercial and multi-family real estate - - 165 6 Agricultural real estate - - - - Commercial - - 1,553 249 Agriculture - - - - Consumer - - - - Total $ 1,948 - $ 3,025 $ 255
Financing Receivable, Nonaccrual [Table Text Block]	(in thousands) 2021 2020 Nonaccrual Loans past due over 90 days still accruing Accruing Troubled Debt Restructurings Nonaccrual Loans past due over 90 days still accruing Accruing Troubled Debt Restructurings Residential 1-4 family real estate $ 184 - $ 139 $ 363 $ 60 $ 175 Commercial and multi-family real estate 136 - 14 570 - 546 Agricultural real estate - - - 11 - - Commercial - - 767 - - 769 Agriculture - - - - - - Consumer - 6 Total $ 320 - $ 920 $ 950 $ 60 $ 1,490
Financing Receivable, Past Due [Table Text Block]	(in thousands) 30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans not past due Total 2021 Residential 1-4 family real estate $ 425 - $ 48 $ 473 $ 111,723 $ 112,196 Commercial and multi-family real estate 153 - 2 155 351,824 351,979 Agricultural real estate - - - - 52,985 52,985 Commercial 1,170 1,082 - 2,252 76,071 78,323 Agriculture - - - - 8,511 8,511 Consumer 5 - 5 5,560 5,565 Total $ 1,753 $ 1,082 $ 50 $ 2,885 $ 606,674 $ 609,559 30 – 59 days past due 60 – 89 days past due Greater than 90 days past due Total past due Loans not past due Total 2020 Residential 1-4 family real estate $ 795 - $ 173 $ 968 $ 110,093 $ 111,061 Commercial and multi-family real estate 468 181 212 861 330,154 331,015 Agricultural real estate - - - - 43,817 43,817 Commercial 676 - - 676 130,897 131,573 Agriculture - - - - 9,707 9,707 Consumer 4 - 6 10 6,920 6,930 Total $ 1,943 $ 181 $ 391 $ 2,515 $ 631,588 $ 634,103
Financing Receivable Credit Quality Indicators [Table Text Block]	(in thousands) Pass Special Mention Substandard Doubtful Not rated Total 2021 Residential 1-4 family $ 2,479 $ - $ - $ - $ 109,717 $ 112,196 Commercial and multi-family real estate 380,936 10,080 13,823 - 125 404,964 Commercial 77,772 228 2,272 - 6,562 86,834 Consumer - - - - 5,565 5,565 Total $ 461,187 $ 10,308 $ 16,095 $ - $ 121,969 $ 609,559 Pass Special Mention Substandard Doubtful Not rated Total 2020 Residential 1-4 family $ 6,767 $ - $ - $ - $ 104,294 $ 111,061 Commercial and multi-family real estate 356,163 6,964 11,536 - 169 374,832 Commercial 64,068 495 2,530 - 74,187 141,280 Consumer - - - - 6,930 6,930 Total $ 426,998 $ 7,459 $ 14,066 $ - $ 185,580 $ 634,103
Schedule of the Performance of the Loan Portfolio [Table Text Block]	(in thousands) Residential 1-4 family Commercial and multi-family real estate Commercial Consumer Total 2021 Performing $ 109,669 $ 125 $ 6,562 $ 5,565 $ 121,921 Nonperforming 48 - - - 48 Total $ 109,717 $ 125 $ 6,562 $ 5,565 $ 121,969 Residential 1-4 family Commercial and multi-family real estate Commercial Consumer Total 2020 Performing $ 104,121 $ 153 $ 74,187 $ 6,924 $ 185,385 Nonperforming 173 16 - 6 195 Total $ 104,294 $ 169 $ 74,187 $ 6,930 $ 185,580
Schedule of Loans Acquired in Acquisition [Table Text Block]	Benchmark Bank (in thousands) Contractual Principal Accretable Carrying 2021 Receivable Difference Amount Purchased Performing Loans Balance at December 31, 2020 $ 37,386 $ (655 ) $ 36,731 Change due to payments received (15,153 ) 327 (14,826 ) Balance at December 31, 2021 $ 22,233 $ (328 ) $ 21,905 Purchased Impaired Loans Balance at December 31, 2020 $ 287 $ (173 ) $ 114 Change due to payments received (27 ) 35 8 Balance at December 31, 2021 $ 260 $ (138 ) $ 122 Contractual Principal Accretable Carrying 2020 Receivable Difference Amount Purchased Performing Loans and Balance at December 31, 2019 $ 58,953 $ (1,177 ) $ 57,776 Change due to payments received (21,567 ) 522 (21,045 ) Balance at December 31, 2020 $ 37,386 $ (655 ) $ 36,731 Purchased Impaired Loans Balance at December 31, 2019 $ 354 $ (192 ) $ 162 Change due to payments received (67 ) 19 (48 ) Balance at December 31, 2020 $ 287 $ (173 ) $ 114 The Ohio State Bank (in thousands) Contractual Principal Accretable Carrying 2021 Receivable Difference Amount Purchased Performing Loans Balance at December 31, 2020 $ 10,181 $ (319 ) $ 9,862 Change due to payments received (3,157 ) 129 (3,028 ) Balance at December 31, 2021 $ 7,024 $ (190 ) $ 6,834 Purchased Impaired Loans Balance at December 31, 2020 $ 109 $ (59 ) $ 50 Change due to payments received (50 ) 50 - Balance at December 31, 2021 $ 59 $ (9 ) $ 50 Contractual Principal Accretable Carrying 2020 Receivable Difference Amount Purchased Performing Loans Balance at December 31, 2019 $ 13,047 $ (430 ) $ 12,617 Change due to payments received (2,866 ) 111 (2,755 ) Balance at December 31, 2020 $ 10,181 $ (319 ) $ 9,862 Purchased Impaired Loans Balance at December 31, 2019 $ 160 $ (134 ) $ 26 Change due to payments received (51 ) 75 24 Balance at December 31, 2020 $ 109 $ (59 ) $ 50
Schedule of Related Party Loans [Table Text Block]	(in thousands) 2021 2020 2019 Beginning of year $ 965 $ 1,154 $ 1,371 Additions 4 4 - Effect of change in composition of related parties 331 - - Repayments (195 ) (193 ) (217 ) End of year $ 1,105 $ 965 $ 1,154

Note 5 - Premises and Equipme_2

Note 5 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	(in thousands) 2021 2020 Land and improvements $ 4,081 $ 4,069 Buildings 20,831 17,596 Equipment 7,222 7,164 32,134 28,829 Less accumulated depreciation 10,294 9,488 Premises and equipment, net $ 21,840 $ 19,341

Note 6 - Servicing (Tables)

Note 6 - Servicing (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Servicing Assets at Fair Value [Table Text Block]	(in thousands) 2021 2020 2019 Fair value at beginning of year $ 1,132 $ 1,061 $ 1,313 Capitalized servicing rights – new loan sales 628 690 192 Disposals (amortization based on loan payments and payoffs) (187 ) (326 ) (186 ) Change in fair value 295 (293 ) (258 ) Fair value at end of year $ 1,868 $ 1,132 $ 1,061

Note 8 - Federal Funds Purcha_2

Note 8 - Federal Funds Purchased and Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Debt [Table Text Block]	(in thousands) 2021 2020 United Bankers Bank Federal Funds purchased $ 12 $ - Note payable, with interest at 4.00 250,000 December 1, 2028 7,000 - Note payable, with interest at 4.875 250,000 September 1, 2022 - 7,750 Total other borrowings $ 7,012 $ 7,750

Note 10 - Other Operating Exp_2

Note 10 - Other Operating Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	(in thousands) 2021 2020 2019 Data processing $ 2,196 $ 1,801 $ 1,478 Professional fees 1,031 1,294 1,001 Ohio Financial Institution tax 816 635 552 Advertising 2,284 2,077 1,802 ATM processing and other fees 840 745 764 Amortization of core deposit intangible assets 143 151 159 Postage 92 93 69 Stationery and supplies 155 146 164 FDIC assessment 271 231 79 Loan closing fees 1,592 2,035 1,354 Other real estate owned - - 3 Deposit losses 60 47 52 Other 2,039 2,153 1,801 Total other operating expenses $ 11,519 $ 11,408 $ 9,278

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(in thousands) 2021 2020 2019 Current $ 1,114 $ 3,711 $ 1,086 Deferred 1,380 (789 ) 529 Total provision for income taxes $ 2,494 $ 2,922 $ 1,615
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) 2021 2020 2019 Expected tax using statutory tax rate $ 3,376 $ 3,502 $ 2,578 Increase (decrease) in tax resulting from: Tax-exempt income on state and municipal securities and political subdivision loans (619 ) (472 ) (386 ) Tax-exempt income on life insurance contracts (85 ) (77 ) (82 ) Deductible dividends paid to United Bancshares, Inc. ESOP (53 ) (44 ) (42 ) Tax Credits (125 ) - - Tax-exempt settlement - - (416 ) Other, net - 13 (37 ) Total provision for income taxes $ 2,494 $ 2,922 $ 1,615
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) 2021 2020 Deferred tax assets: Allowance for loan losses $ 2,175 $ 2,099 Deferred compensation 337 330 Alternative minimum tax credits - - Nonaccrual loan interest 107 162 Deferred loan fees 211 437 Accrued vacation expense - 101 Accrued profit sharing - 181 Loans fair value adjustments 210 306 Unrealized loss on securities available-for sale - - Other 149 198 Net operating loss carryforwards 420 853 Total deferred tax assets 3,609 4,667 Deferred tax liabilities: Federal Home Loan Bank stock dividends 483 526 Unrealized gain on securities available for sale 1,062 1,956 Capitalized mortgage servicing rights 393 238 Fixed asset depreciation 830 673 Acquisition intangibles 1,886 1,897 Trust preferred fair value adjustment 67 72 Other 195 125 Total deferred tax liabilities 4,916 5,487 Net deferred tax assets (liabilities) $ (1,307 ) $ (820 )

Note 13 - Financial Instrumen_2

Note 13 - Financial Instruments With Off-balance Sheet Risk (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	(in thousands) Contract amount 2021 2020 Commitments to extend credit $ 198,423 $ 155,852 Letters of credit $ 258 $ 533

Note 14 - Regulatory Matters (T

Note 14 - Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Minimum to be well capitalized Minimum under prompt capital corrective Actual requirement action provisions Amount Ratio Amount Ratio (1) Amount Ratio (Dollars in thousands) As of December 31, 2021 Common Equity Tier 1 Capital (CET1) (to Risk Weighted Assets) Consolidated $ 98,857 14.4 % $ 48,171 ≥ 7.0% N/A N/A Bank $ 102,235 14.9 % $ 48,036 ≥ 7.0% $ 44,604 6.5 % Total Capital (to Risk Weighted Assets) Consolidated $ 109,212 15.9 % $ 72,256 ≥ 10.5% N/A N/A Bank $ 110,838 16.2 % $ 72,053 ≥ 10.5% $ 68,622 10.0 % Tier 1 Capital (to Risk weighted Assets) Consolidated $ 98,857 14.4 % $ 58,493 ≥ 8.5% N/A N/A Bank $ 102,235 14.9 % $ 58,329 ≥ 8.5% $ 54,898 8.0 % Tier 1 Capital (to Average Assets) Consolidated $ 98,857 9.7 % $ 40,685 ≥ 4.0% N/A N/A Bank $ 102,235 9.7 % $ 42,033 ≥ 4.0% $ 52,541 5.0 % As of December 31, 2020 Common Equity Tier 1 Capital (CET1) (to Risk Weighted Assets) Consolidated $ 86,584 13.8 % $ 44,040 ≥ 7.0% N/A N/A Bank $ 91,118 14.5 % $ 43,929 ≥ 7.0% $ 40,791 6.5 % Total Capital (to Risk Weighted Assets) Consolidated $ 96,578 15.4 % $ 66,059 ≥ 10.5% N/A N/A Bank $ 98,992 15.8 % $ 65,894 ≥ 10.5% $ 62,756 10.0 % Tier 1 Capital (to Risk weighted Assets) Consolidated $ 86,584 13.8 % $ 53,477 ≥ 8.5% N/A N/A Bank $ 91,118 14.5 % $ 53,343 ≥ 8.5% $ 50,205 8.0 % Tier 1 Capital (to Average Assets) Consolidated $ 86,584 9.2 % $ 37,489 ≥ 4.0% N/A N/A Bank $ 91,118 9.4 % $ 38,776 ≥ 4.0% $ 48,471 5.0 %

Note 15 - Condensed Parent Co_2

Note 15 - Condensed Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Condensed Balance Sheet [Table Text Block]	Condensed Balance Sheets (in thousands) Assets: 2021 2020 Cash $ 1,860 $ 1,845 Investment in bank subsidiary 135,450 129,070 Other assets 1,930 1,576 Total assets $ 139,240 $ 132,491 Liabilities: Junior subordinated deferrable interest debentures $ 12,976 $ 12,942 Other borrowings 7,000 7,750 Other liabilities 169 200 Total Liabilities 20,145 20,892 Shareholders' equity 119,095 111,599 Total liabilities and shareholders’ equity $ 139,240 $ 132,491
Condensed Income Statement [Table Text Block]	(in thousands) Condensed Statements of Income 2021 2020 2019 Income – dividends from bank subsidiary $ 5,000 $ 4,500 $ - Litigation Settlement - - 1,980 Expenses – interest, professional fees and other expenses, net of federal income tax benefit and interest income (979 ) (1,150 ) (1,313 ) Income before equity in undistributed net income of bank subsidiary 4,021 3,350 667 Equity in undistributed net income of bank subsidiary 9,560 10,405 9,994 Net income $ 13,581 $ 13,755 $ 10,661
Condensed Cash Flow Statement [Table Text Block]	(in thousands) Condensed Statements of Cash Flows 2021 2020 2019 Cash flows from operating activities: Net income $ 13,581 $ 13,755 $ 10,661 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed net income of bank subsidiary (9,560 ) (10,405 ) (9,994 ) Stock option expense 183 164 266 Depreciation and amortization 35 34 34 (Increase) decrease in other assets (537 ) 843 (1,221 ) Increase (decrease) in other liabilities (31 ) (841 ) 421 Net cash provided by operating activities 3,671 3,550 167 Cash flows from financing activities: Proceeds from other borrowings 7,000 - - Principal payments on other borrowings (7,750 ) (1,000 ) (1,000 ) Purchase of treasury stock (368 ) - (95 ) Proceeds from sale of treasury stock 243 95 71 Cash paid for cancellation of stock options - (11 ) - Cash paid for net shares repurchased, stock option exercise (387 ) - - Cash dividends paid (2,394 ) (1,668 ) (1,702 ) Net cash used in financing activities (3,656 ) (2,584 ) (2,726 ) Net increase (decrease) in cash 15 966 (2,559 ) Cash at beginning of the year 1,845 879 3,438 Cash at end of the year $ 1,860 $ 1,845 $ 879

Note 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	(in thousands) 2021 Level 1 inputs Level 2 inputs Level 3 inputs Total fair value Recurring: Securities available-for-sale: Obligations of state and political subdivisions $ - $ 150,784 $ - $ 150,784 Mortgage-backed - 152,570 - 152,570 U.S. Government agencies - 2,483 - 2,483 Other 1,803 2 - 1,805 Mortgage servicing rights - - 1,868 1,868 Total recurring $ 1,803 $ 305,839 $ 1,868 $ 309,510 Nonrecurring: Impaired Loans - - - - (in thousands) 2020 Level 1 inputs Level 2 inputs Level 3 inputs Total fair value Recurring: Securities available-for-sale: Obligations of state and political subdivisions $ - $ 99,805 $ - $ 99,805 Mortgage-backed - 93,611 - 93,611 Other 1,162 2 - 1,164 Mortgage servicing rights - - 1,132 1,132 Total recurring $ 1,162 $ 193,418 $ 1,132 $ 195,712 Nonrecurring: Impaired Loans $ - $ - $ 1,463 $ 1,463
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	(in thousands) Mortgage Servicing Rights 2021 2020 2019 Balance at beginning of year $ 1,132 $ 1,061 $ 1,313 Gains or losses, including realized and unrealized: Purchases, issuances, and settlements 628 690 192 Disposals – amortization based on loan payments and payoffs (187 ) (326 ) (186 ) Changes in fair value 295 (293 ) (258 ) Balance at end of year $ 1,868 $ 1,132 $ 1,061

Note 17 - Fair Value of Finan_2

Note 17 - Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	(in thousands) 2021 2020 Carrying Amount Estimated Value Carrying Amount Estimated Value Input Level FINANCIAL ASSETS Cash and cash equivalents $ 75,202 $ 75,202 $ 57,034 $ 57,034 1 Securities, including FHLB stock 312,771 312,771 200,178 200,178 2,3 Loans held for sale 9,146 9,146 18,427 18,427 3 Net loans 599,204 600,512 624,109 625,628 3 Mortgage servicing rights 1,868 1,868 1,132 1,132 3 Hedging assets 922 922 3,245 3,245 3 Total financial assets $ 999,113 $ 1,000,421 $ 904,125 $ 905,644 (in thousands) 2021 2020 Carrying Amount Estimated Value Carrying Amount Estimated Value Input Level FINANCIAL LIABILITIES Deposits Maturity $ 129,447 $ 129,196 $ 152,331 $ 153,337 3 Non-maturity 800,966 800,966 686,047 686,047 1 Other borrowings 7,012 7,012 7,750 7,750 3 Junior subordinated deferrable interest debentures 12,976 10,931 12,942 10,300 3 Hedging liabilities 46 46 616 616 3 Total financial liabilities $ 950,435 $ 948,139 $ 859,686 $ 858,050

Note 18 - Revenue Recognition (

Note 18 - Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year ended December 31, 2021 2020 2019 Service charges on deposit accounts $ 1,090 $ 1,102 $ 1,486 Gain on sale of loans (1) 13,468 24,139 9,071 Net securities gains (losses) (1) (16 ) 289 4 Change in fair value of mortgage servicing rights (1) 295 (293 ) (258 ) Increase in cash surrender value of life insurance (1) 402 368 390 Credit and debit card interchange fees 1,806 1,514 1,443 Litigation settlement (1) - - 1,980 Wealth management 420 319 293 Net loan servicing fees (1) 512 262 327 Other non-interest income (expense) (631 ) (700 ) 312 Total non-interest income $ 17,346 $ 27,000 $ 15,048

Note 19 - Leasing Arrangements

Note 19 - Leasing Arrangements (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Year ending Amount December 31, (in thousands) 2022 $ 315 2023 312 2024 314 2025 268 2026 89 Thereafter 802 Total $ 2,100

Note 20 - Stock-based Compens_2

Note 20 - Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	2021 2020 2019 Outstanding, beginning of year 157,817 117,647 93,069 Granted 21,958 63,858 33,853 Exercised (33,324 ) - - Cancelled - (2,955 ) Forfeited (12,659 ) (20,733 ) (9,275 ) Outstanding, end of year 133,792 157,817 117,647 Weighted average exercise price at end of year $ 22.28 $ 19.83 $ 21.81
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2021 2020 2019 Weighted-average fair value of options granted $ 11.19 $ 4.83 $ 7.77 Average dividend yield 2.23 % 2.93 % 2.26 % Expected volatility 40.00 % 40.00 % 40.00 % Rick-free interest rate 1.00 % 0.49 % 1.93 % Expected term (years) 7 7 7 Shares Granted 21,958 63,858 33,853 Exercise Price $ 34.60 $ 16.77 $ 22.97

Note 22 - Quarterly Financial_2

Note 22 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Quarterly Financial Information [Table Text Block]	(in thousands, except share data) Net Net Income Interest Interest Net Per Share Income Income Income Basic Diluted 2021 First quarter $ 9,490 $ 8,655 $ 4,117 $ 1.26 $ 1.24 Second quarter $ 9,249 $ 8,436 $ 2,655 $ 0.81 $ 0.80 Third quarter $ 10,648 $ 9,903 $ 4,092 $ 1.24 $ 1.22 Fourth quarter $ 9,417 $ 8,741 $ 2,717 $ 0.83 $ 0.81 2020 First quarter $ 9,232 $ 7,124 $ 1,088 $ 0.33 $ 0.32 Second quarter $ 10,079 $ 8,587 $ 5,668 $ 1.73 $ 1.71 Third quarter $ 10,100 $ 8,398 $ 5,250 $ 1.61 $ 1.60 Fourth quarter $ 10,619 $ 8,933 $ 1,749 $ 0.54 $ 0.53

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 20, 2022
Amortization of Intangible Assets, Total	$ 143,000	$ 151,000	$ 159,000
Derivative, Gain (Loss) on Derivative, Net, Total	(1,325,000)	(1,532,000)	(191,000)
Subsequent Event [Member]
Dividends Payable, Amount Per Share (in dollars per share)				$ 0.21
Estimate of Fair Value Measurement [Member]
Fair Value Hedge Assets	876,000	2,629,000
Core Deposits [Member]
Amortization of Intangible Assets, Total	143,000	151,000	$ 159,000
Finite-Lived Intangible Asset, Expected Amortization, Year One	140,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two	139,000
Finite-Lived Intangible Asset, Expected Amortization, Year Five	37,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three	121,000
Finite-Lived Intangible Asset, Expected Amortization, Year Four	$ 38,000
Ohio State Bancshares Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Benchmark Bancorp, Inc. [Member] | Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Minimum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life (Year)	20 years
Minimum [Member] | Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life (Year)	40 years
Maximum [Member] | Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Loans Held for Sale [Member]
Unrealized Gain (Loss) on Investments, Total	$ 0	$ 0

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Summary of Weighted Average Number of Shares Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Basic (in shares)	3,277,062	3,270,996	3,270,878
Diluted (in shares)	3,338,151	3,306,503	3,277,198

Note 3 - Securities (Details Te

Note 3 - Securities (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	114	4
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	1	0
Debt Securities, Available-for-sale, Realized Loss	$ 16,000	$ 0	$ 0
Income Tax Expense (Benefit), Total	2,494,000	2,922,000	1,615,000
Debt Securities, Available-for-sale, Realized Gain	0	289,000	4,000
Realized Losses on Sale of Securities [Member]
Income Tax Expense (Benefit), Total	3,000	61,000	$ 1,000
Debt Securities, Availabe-for-Sale, Pledged as Collateral [Member]
Debt Securities, Available-for-sale, Restricted	$ 34,000,000	$ 33,600,000

Note 3 - Securities - Amortized

Note 3 - Securities - Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Available-for-sale securities, Amortized cost	$ 302,587	$ 185,269
Available-for-sale securities, Gross unrealized gains	6,742	9,317
Available-for-sale securities, Gross unrealized losses	1,687	6
SECURITIES, available-for-sale	307,642	194,580
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities, Amortized cost	145,775	93,406
Available-for-sale securities, Gross unrealized gains	5,494	6,400
Available-for-sale securities, Gross unrealized losses	485	1
SECURITIES, available-for-sale	150,784	99,805
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Available-for-sale securities, Amortized cost	152,507	90,712
Available-for-sale securities, Gross unrealized gains	1,248	2,904
Available-for-sale securities, Gross unrealized losses	1,185	5
SECURITIES, available-for-sale	152,570	93,611
Other Debt Obligations [Member]
Available-for-sale securities, Amortized cost	1,805	1,151
Available-for-sale securities, Gross unrealized gains	0	13
Available-for-sale securities, Gross unrealized losses	0	0
SECURITIES, available-for-sale	1,805	$ 1,164
US Government Corporations and Agencies Securities [Member]
Available-for-sale securities, Amortized cost	2,500
Available-for-sale securities, Gross unrealized gains	0
Available-for-sale securities, Gross unrealized losses	17
SECURITIES, available-for-sale	$ 2,483

Note 3 - Securities - Summary o

Note 3 - Securities - Summary of Amortized Cost and Fair Value of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Due in one year or less	$ 1,414
Due in one year or less	1,428
Due after one year through five years	7,684
Due after one year through five years	7,908
Due after five years through ten years	25,019
Due after five years through ten years	25,972
Due after ten years	266,665
Due after ten years	270,529
Other securities having no maturity date	1,805
Other securities having no maturity date	1,805
Total	302,587	$ 185,269
Total	$ 307,642	$ 194,580

Note 3 - Securities - Summary_2

Note 3 - Securities - Summary of Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Available-for-sale securities, less than 12 months, gross unrealized losses	$ 1,597	$ 6
Available-for-sale securities, less than 12 months, fair value	142,678	2,616
Available-for-sale securities, greater than 12 months, gross unrealized losses	90	0
Available-for-sale securities, greater than 12 months, fair value	1,805	0
Available-for-sale securities, gross unrealized losses	1,687	6
Available-for-sale securities, fair value	144,483	2,616
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities, less than 12 months, gross unrealized losses	485	1
Available-for-sale securities, less than 12 months, fair value	38,544	413
Available-for-sale securities, greater than 12 months, gross unrealized losses	0	0
Available-for-sale securities, greater than 12 months, fair value	1,805	0
Available-for-sale securities, gross unrealized losses	485	1
Available-for-sale securities, fair value	40,349	413
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Available-for-sale securities, less than 12 months, gross unrealized losses	1,095	5
Available-for-sale securities, less than 12 months, fair value	101,651	2,203
Available-for-sale securities, greater than 12 months, gross unrealized losses	90	0
Available-for-sale securities, greater than 12 months, fair value	0	0
Available-for-sale securities, gross unrealized losses	1,185	5
Available-for-sale securities, fair value	101,651	2,203
Other Debt Obligations [Member]
Available-for-sale securities, less than 12 months, gross unrealized losses	0	0
Available-for-sale securities, less than 12 months, fair value	0	0
Available-for-sale securities, greater than 12 months, gross unrealized losses	0	0
Available-for-sale securities, greater than 12 months, fair value	0	0
Available-for-sale securities, gross unrealized losses	0	0
Available-for-sale securities, fair value	0	$ 0
US Government Agencies Debt Securities [Member]
Available-for-sale securities, less than 12 months, gross unrealized losses	17
Available-for-sale securities, less than 12 months, fair value	2,483
Available-for-sale securities, greater than 12 months, gross unrealized losses	0
Available-for-sale securities, greater than 12 months, fair value	0
Available-for-sale securities, gross unrealized losses	17
Available-for-sale securities, fair value	$ 2,483

Note 4 - Loans and Leases (Deta

Note 4 - Loans and Leases (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Loans Receivable with Fixed Rates of Interest	$ 172,238,000	$ 156,458,000
Loans and Leases Receivable, Gross, Total	609,559,000	634,103,000
Impaired Financing Receivable, Average Recorded Investment, Total	2,558,000	2,788,000	$ 2,386,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total	$ 167,000	$ 43,000	263,000
Financing Receivable, Modifications, Number of Contracts	0	0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Financing Receivable, after Allowance for Credit Loss, Total	$ 121,969,000	$ 185,580,000
Provision for Loan and Lease Losses, Total	300,000	6,200,000	550,000
Loans and Leases Receivable, Related Parties, Ending Balance	1,105,000	965,000	$ 1,154,000	$ 1,371,000
Benchmark Bancorp, Inc. [Member]
Financing Receivable, after Allowance for Credit Loss, Total	122,000	114,000
Ohio State Bancshares Inc [Member]
Financing Receivable, after Allowance for Credit Loss, Total	50,000	50,000
Ohio State Bancshares Inc and Benchmark Bancorp, Inc. [Member]
Provision for Loan and Lease Losses, Total	$ 0	0
COVID 19 [Member]
Financing Receivable, Number of Payment Deferrals	116
Financing Receivable, Deferred Payments	$ 39,800,000
Commercial Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	78,323,000	131,573,000
Financing Receivable, after Allowance for Credit Loss, Total	6,562,000	74,187,000
Commercial Portfolio Segment [Member] | SBA CARES Act Paycheck Protection Program [Member]
Loans and Leases Receivable, Gross, Total	6,600,000
Agriculture and Agriculture Real Estate [Member]
Loans and Leases Receivable, Gross, Total	$ 61,496,000	$ 53,524,000

Note 4 - Loans and Leases - Sum

Note 4 - Loans and Leases - Summary of Loans and Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Loans and leases	$ 609,559	$ 634,103
Residential Portfolio Segment [Member]
Loans and leases	112,196	111,061
Commercial Real Estate and Agriculture Real Estate [Member]
Loans and leases	404,964	374,832
Commercial and Agriculture Loans [Member]
Loans and leases	86,834	141,280
Consumer Portfolio Segment [Member]
Loans and leases	$ 5,565	$ 6,930

Note 4 - Loans and Leases - Act

Note 4 - Loans and Leases - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for loan and lease losses beginning balance	$ 9,994	$ 4,131	$ 3,527
Provision for loan losses	300	6,200	550
Losses charged off	(11)	(390)	(180)
Recoveries	72	53	234
Allowance for loan and lease losses ending balance	10,355	9,994	4,131
Residential 1 - 4 Family Real Estate [Member]
Allowance for loan and lease losses beginning balance	1,683	592	576
Provision for loan losses	1	1,310	22
Losses charged off	0	(228)	(46)
Recoveries	35	9	40
Allowance for loan and lease losses ending balance	1,719	1,683	592
Commercial and Agricultural Real Estate Portfolio Segment [Member]
Allowance for loan and lease losses beginning balance	6,664	2,536	2,355
Provision for loan losses	426	4,224	52
Losses charged off	(1)	(125)	(23)
Recoveries	32	29	152
Allowance for loan and lease losses ending balance	7,121	6,664	2,536
Commercial and Agriculture Portfolio Segment [Member]
Allowance for loan and lease losses beginning balance	1,515	939	534
Provision for loan losses	(102)	566	465
Losses charged off	0	(4)	(101)
Recoveries	1	14	41
Allowance for loan and lease losses ending balance	1,414	1,515	939
Consumer Portfolio Segment [Member]
Allowance for loan and lease losses beginning balance	132	64	62
Provision for loan losses	(25)	100	11
Losses charged off	(10)	(33)	(10)
Recoveries	4	1	1
Allowance for loan and lease losses ending balance	$ 101	$ 132	$ 64

Note 4 - Loans and Leases - A_2

Note 4 - Loans and Leases - Activity in the Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Attributable to loans individually evaluated for impairment	$ 0	$ 255
Collectively evaluated for impairment	10,355	9,739
Total allowance for loan losses	10,355	9,994
Individually evaluated for impairment	1,948	3,025
Acquired with deteriorated credit quality	121,969	185,580
Collectively evaluated for impairment	607,439	630,914
Loans and Leases Receivable, Gross, Total	609,559	634,103
Financial Asset Acquired with Credit Deterioration [Member]
Acquired with deteriorated credit quality	172	164
Residential 1 - 4 Family Real Estate [Member]
Attributable to loans individually evaluated for impairment	0	0
Collectively evaluated for impairment	1,719	1,683
Total allowance for loan losses	1,719	1,683
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	112,120	111,001
Loans and Leases Receivable, Gross, Total	112,196	111,061
Residential 1 - 4 Family Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Acquired with deteriorated credit quality	76	60
Commercial and Agricultural Real Estate Portfolio Segment [Member]
Attributable to loans individually evaluated for impairment	0	6
Collectively evaluated for impairment	7,121	6,658
Total allowance for loan losses	7,121	6,664
Individually evaluated for impairment	676	1,047
Collectively evaluated for impairment	404,192	373,681
Loans and Leases Receivable, Gross, Total	404,964	374,832
Commercial and Agricultural Real Estate Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Acquired with deteriorated credit quality	96	104
Commercial and Agriculture Portfolio Segment [Member]
Attributable to loans individually evaluated for impairment	0	249
Collectively evaluated for impairment	1,414	1,266
Total allowance for loan losses	1,414	1,515
Individually evaluated for impairment	1,272	1,978
Collectively evaluated for impairment	85,562	139,302
Loans and Leases Receivable, Gross, Total	86,834	141,280
Commercial and Agriculture Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Acquired with deteriorated credit quality	0	0
Consumer Portfolio Segment [Member]
Attributable to loans individually evaluated for impairment	0	0
Collectively evaluated for impairment	101	132
Total allowance for loan losses	101	132
Individually evaluated for impairment	0	0
Acquired with deteriorated credit quality	5,565	6,930
Collectively evaluated for impairment	5,565	6,930
Loans and Leases Receivable, Gross, Total	5,565	6,930
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Acquired with deteriorated credit quality	$ 0	$ 0

Note 4 - Loans and Leases - S_2

Note 4 - Loans and Leases - Summary of the Activity in the Allowance for Loan and Lease Losses of Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for loan and lease losses beginning balance	$ 9,994	$ 4,131	$ 3,527
Provision for loan losses	300	6,200	550
Losses charged off	(11)	(390)	(180)
Recoveries	72	53	234
Allowance for loan and lease losses ending balance	10,355	9,994	4,131
Impaired Loans [Member]
Allowance for loan and lease losses beginning balance	255	435	128
Provision for loan losses	(255)	(180)	307
Losses charged off	0	0	0
Recoveries	0	0	0
Allowance for loan and lease losses ending balance	$ 0	$ 255	$ 435

Note 4 - Loans and Leases - Loa

Note 4 - Loans and Leases - Loans Individually Evaluated for Impairment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Allowance for loan and lease losses allocated, with an allowance recorded	$ 0	$ 255
Recorded investment	1,948	3,025
Residential 1 - 4 Family Real Estate [Member]
Recorded investment, with no related allowance recorded	0	0
Recorded investments, with an allowance recorded	0	0
Allowance for loan and lease losses allocated, with an allowance recorded	0	0
Commercial and Multi-Family Real Estate [Member]
Recorded investment, with no related allowance recorded	668	872
Recorded investments, with an allowance recorded	0	165
Allowance for loan and lease losses allocated, with an allowance recorded	0	6
Agricultural Real Estate [Member]
Recorded investment, with no related allowance recorded	8	10
Recorded investments, with an allowance recorded	0	0
Allowance for loan and lease losses allocated, with an allowance recorded	0	0
Commercial Portfolio Segment [Member]
Recorded investment, with no related allowance recorded	1,272	425
Recorded investments, with an allowance recorded	0	1,553
Allowance for loan and lease losses allocated, with an allowance recorded	0	249
Agriculture [Member]
Recorded investment, with no related allowance recorded	0	0
Recorded investments, with an allowance recorded	0	0
Allowance for loan and lease losses allocated, with an allowance recorded	0	0
Consumer Portfolio Segment [Member]
Recorded investment, with no related allowance recorded	0	0
Recorded investments, with an allowance recorded	0	0
Allowance for loan and lease losses allocated, with an allowance recorded	$ 0	$ 0

Note 4 - Loans and Leases - S_3

Note 4 - Loans and Leases - Summary of Nonaccrual Loans and Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Recorded investment, nonaccrual	$ 320	$ 950
Loans and leases past due over 90 days still accruing	0	60
Troubled debt restructurings	920	1,490
Residential 1 - 4 Family Real Estate [Member]
Recorded investment, nonaccrual	184	363
Loans and leases past due over 90 days still accruing	0	60
Troubled debt restructurings	139	175
Commercial Real Estate Portfolio Segment [Member]
Recorded investment, nonaccrual	136	570
Loans and leases past due over 90 days still accruing	0	0
Troubled debt restructurings	14	546
Agricultural Real Estate [Member]
Recorded investment, nonaccrual	0	11
Loans and leases past due over 90 days still accruing	0	0
Troubled debt restructurings	0	0
Commercial Portfolio Segment [Member]
Recorded investment, nonaccrual	0	0
Loans and leases past due over 90 days still accruing	0	0
Troubled debt restructurings	767	769
Agriculture [Member]
Recorded investment, nonaccrual	0	0
Loans and leases past due over 90 days still accruing	0	0
Troubled debt restructurings	0	0
Consumer Portfolio Segment [Member]
Recorded investment, nonaccrual	0	6
Loans and leases past due over 90 days still accruing
Troubled debt restructurings

Note 4 - Loans and Leases - Agi

Note 4 - Loans and Leases - Aging of the Recorded Investment in Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Loans and leases	$ 609,559	$ 634,103
Financial Asset, 30 to 59 Days Past Due [Member]
Loans and leases	1,753	1,943
Financial Asset, 60 to 89 Days Past Due [Member]
Loans and leases	1,082	181
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans and leases	50	391
Financial Asset, Past Due [Member]
Loans and leases	2,885	2,515
Financial Asset, Not Past Due [Member]
Loans and leases	606,674	631,588
Residential 1 - 4 Family Real Estate [Member]
Loans and leases	112,196	111,061
Residential 1 - 4 Family Real Estate [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans and leases	425	795
Residential 1 - 4 Family Real Estate [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans and leases	0	0
Residential 1 - 4 Family Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans and leases	48	173
Residential 1 - 4 Family Real Estate [Member] | Financial Asset, Past Due [Member]
Loans and leases	473	968
Residential 1 - 4 Family Real Estate [Member] | Financial Asset, Not Past Due [Member]
Loans and leases	111,723	110,093
Commercial and Multi-Family Real Estate [Member]
Loans and leases	351,979	331,015
Commercial and Multi-Family Real Estate [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans and leases	153	468
Commercial and Multi-Family Real Estate [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans and leases	0	181
Commercial and Multi-Family Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans and leases	2	212
Commercial and Multi-Family Real Estate [Member] | Financial Asset, Past Due [Member]
Loans and leases	155	861
Commercial and Multi-Family Real Estate [Member] | Financial Asset, Not Past Due [Member]
Loans and leases	351,824	330,154
Agriculture [Member]
Loans and leases	8,511	9,707
Agriculture [Member] | Real Estate Loan [Member]
Loans and leases	52,985	43,817
Agriculture [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Real Estate Loan [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Real Estate Loan [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Real Estate Loan [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, Past Due [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, Past Due [Member] | Real Estate Loan [Member]
Loans and leases	0	0
Agriculture [Member] | Financial Asset, Not Past Due [Member]
Loans and leases	8,511	9,707
Agriculture [Member] | Financial Asset, Not Past Due [Member] | Real Estate Loan [Member]
Loans and leases	52,985	43,817
Commercial Portfolio Segment [Member]
Loans and leases	78,323	131,573
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans and leases	1,170	676
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans and leases	1,082	0
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans and leases	0	0
Commercial Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans and leases	2,252	676
Commercial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans and leases	76,071	130,897
Consumer Portfolio Segment [Member]
Loans and leases	5,565	6,930
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans and leases	5	4
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans and leases	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans and leases		6
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans and leases	5	10
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans and leases	$ 5,560	$ 6,920

Note 4 - Loans and Leases - L_2

Note 4 - Loans and Leases - Loans by Credit Quality Indicators (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Loans and Leases Receivable, Gross, Total	$ 609,559	$ 634,103
Pass [Member]
Loans and Leases Receivable, Gross, Total	461,187	426,998
Special Mention [Member]
Loans and Leases Receivable, Gross, Total	10,308	7,459
Substandard [Member]
Loans and Leases Receivable, Gross, Total	16,095	14,066
Doubtful [Member]
Loans and Leases Receivable, Gross, Total	0	0
Not Rated [Member]
Loans and Leases Receivable, Gross, Total	121,969	185,580
Residential 1 - 4 Family Real Estate [Member]
Loans and Leases Receivable, Gross, Total	112,196	111,061
Residential 1 - 4 Family Real Estate [Member] | Pass [Member]
Loans and Leases Receivable, Gross, Total	2,479	6,767
Residential 1 - 4 Family Real Estate [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total	0	0
Residential 1 - 4 Family Real Estate [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total	0	0
Residential 1 - 4 Family Real Estate [Member] | Doubtful [Member]
Loans and Leases Receivable, Gross, Total	0	0
Residential 1 - 4 Family Real Estate [Member] | Not Rated [Member]
Loans and Leases Receivable, Gross, Total	109,717	104,294
Commercial and Agricultural Real Estate Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	404,964	374,832
Commercial and Agricultural Real Estate Portfolio Segment [Member] | Pass [Member]
Loans and Leases Receivable, Gross, Total	380,936	356,163
Commercial and Agricultural Real Estate Portfolio Segment [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total	10,080	6,964
Commercial and Agricultural Real Estate Portfolio Segment [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total	13,823	11,536
Commercial and Agricultural Real Estate Portfolio Segment [Member] | Doubtful [Member]
Loans and Leases Receivable, Gross, Total	0	0
Commercial and Agricultural Real Estate Portfolio Segment [Member] | Not Rated [Member]
Loans and Leases Receivable, Gross, Total	125	169
Commercial and Agriculture Loans [Member]
Loans and Leases Receivable, Gross, Total	86,834	141,280
Commercial and Agriculture Loans [Member] | Pass [Member]
Loans and Leases Receivable, Gross, Total	77,772	64,068
Commercial and Agriculture Loans [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total	228	495
Commercial and Agriculture Loans [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total	2,272	2,530
Commercial and Agriculture Loans [Member] | Doubtful [Member]
Loans and Leases Receivable, Gross, Total	0	0
Commercial and Agriculture Loans [Member] | Not Rated [Member]
Loans and Leases Receivable, Gross, Total	6,562	74,187
Consumer Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	5,565	6,930
Consumer Portfolio Segment [Member] | Pass [Member]
Loans and Leases Receivable, Gross, Total	0	0
Consumer Portfolio Segment [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total	0	0
Consumer Portfolio Segment [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total	0	0
Consumer Portfolio Segment [Member] | Doubtful [Member]
Loans and Leases Receivable, Gross, Total	0	0
Consumer Portfolio Segment [Member] | Not Rated [Member]
Loans and Leases Receivable, Gross, Total	$ 5,565	$ 6,930

Note 4 - Loans and Leases - Per

Note 4 - Loans and Leases - Performance of Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Loans receivable	$ 121,969	$ 185,580
Residential Portfolio Segment [Member]
Loans receivable	109,717	104,294
Commercial and Multi-Family Real Estate [Member]
Loans receivable	125	169
Commercial Portfolio Segment [Member]
Loans receivable	6,562	74,187
Consumer Portfolio Segment [Member]
Loans receivable	5,565	6,930
Performing Financial Instruments [Member]
Loans receivable	121,921	185,385
Performing Financial Instruments [Member] | Residential Portfolio Segment [Member]
Loans receivable	109,669	104,121
Performing Financial Instruments [Member] | Commercial and Multi-Family Real Estate [Member]
Loans receivable	125	153
Performing Financial Instruments [Member] | Commercial Portfolio Segment [Member]
Loans receivable	6,562	74,187
Performing Financial Instruments [Member] | Consumer Portfolio Segment [Member]
Loans receivable	5,565	6,924
Nonperforming Financial Instruments [Member]
Loans receivable	48	195
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member]
Loans receivable	48	173
Nonperforming Financial Instruments [Member] | Commercial and Multi-Family Real Estate [Member]
Loans receivable	0	16
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member]
Loans receivable	0	0
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member]
Loans receivable	$ 0	$ 6

Note 4 - Loans and Leases - Sch

Note 4 - Loans and Leases - Schedule of Loans Acquired in Acquisition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Performing Financial Instruments [Member] | Benchmark Bancorp, Inc. [Member]
Contractual principal receivable, beginning balance	$ 37,386	$ 58,953
Accretable difference, beginning balance	(655)	(1,177)
Carrying amount, beginning balance	36,731	57,776
Contractual principal receivable, change due to payments received	(15,153)	(21,567)
Accretable difference, change due to payments received	327	522
Carrying amount, change due to payments received	(14,826)	(21,045)
Contractual principal receivable, ending balance	22,233	37,386
Accretable difference, ending balance	(328)	(655)
Carrying amount, ending balance	21,905	36,731
Performing Financial Instruments [Member] | Ohio State Bancshares Inc [Member]
Contractual principal receivable, beginning balance	10,181	13,047
Accretable difference, beginning balance	(319)	(430)
Carrying amount, beginning balance	9,862	12,617
Contractual principal receivable, change due to payments received	(3,157)	(2,866)
Accretable difference, change due to payments received	129	111
Carrying amount, change due to payments received	(3,028)	(2,755)
Contractual principal receivable, ending balance	7,024	10,181
Accretable difference, ending balance	(190)	(319)
Carrying amount, ending balance	6,834	9,862
Nonperforming Financial Instruments [Member] | Benchmark Bancorp, Inc. [Member]
Contractual principal receivable, beginning balance	287	354
Accretable difference, beginning balance	(173)	(192)
Carrying amount, beginning balance	114	162
Contractual principal receivable, change due to payments received	(27)	(67)
Accretable difference, change due to payments received	35	19
Carrying amount, change due to payments received	8	(48)
Contractual principal receivable, ending balance	260	287
Accretable difference, ending balance	(138)	(173)
Carrying amount, ending balance	122	114
Nonperforming Financial Instruments [Member] | Ohio State Bancshares Inc [Member]
Contractual principal receivable, beginning balance	109	160
Accretable difference, beginning balance	(59)	(134)
Carrying amount, beginning balance	50	26
Contractual principal receivable, change due to payments received	(50)	(51)
Accretable difference, change due to payments received	50	75
Carrying amount, change due to payments received	0	24
Contractual principal receivable, ending balance	59	109
Accretable difference, ending balance	(9)	(59)
Carrying amount, ending balance	$ 50	50
Contractual principal receivable, change due to loan charge-offs		109
Contractual principal receivable, ending balance		(59)
Accretable difference, ending balance		$ 50

Note 4 - Loans and Leases - S_4

Note 4 - Loans and Leases - Summary of Related Party Loans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Beginning of year	$ 965,000	$ 1,154,000	$ 1,371,000
Additions	4,000	4,000	0
Effect of change in composition of related parties	331,000	0	0
Repayments	(195,000)	(193,000)	(217,000)
End of year	$ 1,105,000	$ 965,000	$ 1,154,000

Note 5 - Premises and Equipme_3

Note 5 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Depreciation, Total	$ 1,204,000	$ 1,028,000	$ 932,000

Note 5 - Premises and Equipme_4

Note 5 - Premises and Equipment - Summary of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Premises and equipment, gross	$ 32,134	$ 28,829
Less accumulated depreciation	10,294	9,488
Premises and equipment, net	21,840	19,341
Land and Land Improvements [Member]
Premises and equipment, gross	4,081	4,069
Building [Member]
Premises and equipment, gross	20,831	17,596
Equipment [Member]
Premises and equipment, gross	$ 7,222	$ 7,164

Note 6 - Servicing (Details Tex

Note 6 - Servicing (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019
Unpaid Principal Balance of Loans Serviced for Others	$ 263,593,000	$ 234,897,000
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Incremental Increase Based on Loan Count	1
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Prepayment Factor	180	365	214
Measurement Input, Inflation Rate of Servicing Costs [Member]
Servicing Asset, Measurement Input	0.03
Measurement Input, Earnings Rate [Member]
Servicing Asset, Measurement Input	0.0025	0.25	0.25
Minimum [Member]
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Discount Rate	8.00%
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Servicing Costs	75
Maximum [Member]
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Discount Rate	10.00%
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Servicing Costs	90

Note 6 - Servicing - Summary of

Note 6 - Servicing - Summary of Mortgage Servicing Rights Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Balance at beginning of year	$ 1,132	$ 1,061	$ 1,313
Capitalized servicing rights – new loan sales	628	690	192
Disposals (amortization based on loan payments and payoffs)	(187)	(326)	(186)
Change in fair value	295	(293)	(258)
Balance at end of year	$ 1,868	$ 1,132	$ 1,061

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Time Deposits, at or Above FDIC Insurance Limit	$ 8,240,000	$ 13,228,000
Interest Expense, Time Deposits, Above FDIC Insurance Limit	134,000	186,000	$ 239,000
Time Deposits, Total	129,196,000
Time Deposit Maturities, Year One	96,544,000
Time Deposit Maturities, Year Two	19,636,000
Time Deposit Maturities, Year Three	8,710,000
Time Deposit Maturities, Year Four	2,995,000
Time Deposit Maturities, Year Five	1,224,000
Time Deposit Maturities, after Year Five	87,000
Related Party Deposit Liabilities	$ 4,596,000	$ 6,900,000

Note 8 - Federal Funds Purcha_3

Note 8 - Federal Funds Purchased and Other Borrowings (Details Textual)	Dec. 31, 2021USD ($)
Line of Credit Facility, Remaining Borrowing Capacity	$ 151,326,000
Long-Term Debt, Maturity, Year One	1,012,000
Long-Term Debt, Maturity, Year Two	1,000,000
Long-Term Debt, Maturity, Year Three	1,000,000
Long-Term Debt, Maturity, Year Four	1,000,000
Long-Term Debt, Maturity, Year Five	1,000,000
Long-Term Debt, Maturity, Year Six	1,000,000
Long-Term Debt, Maturity, Year Seven	$ 1,000,000

Note 8 - Federal Funds Purcha_4

Note 8 - Federal Funds Purchased and Other Borrowings - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Federal Funds purchased	$ 12	$ 0
Other Borrowings	7,012	7,750
Note Payable With Interest At 4.00% [Member]
Other Borrowings	7,000	0
Note Payable With Interest At 4.875% [Member]
Other Borrowings	$ 0	$ 7,750

Note 8 - Federal Funds Purcha_5

Note 8 - Federal Funds Purchased and Other Borrowings - Schedule of Other Borrowings (Details) (Parentheticals) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Note Payable With Interest At 4.00% [Member]
Debt instrument, interest rate, stated percentage	4.00%	4.00%
Debt instrument, maturity date	Dec. 1, 2028	Dec. 1, 2028
Debt instrument, periodic principal payments	$ 250,000,000	$ 250,000,000
Note Payable With Interest At 4.875% [Member]
Debt instrument, interest rate, stated percentage	4.875%	4.875%
Debt instrument, maturity date	Sep. 1, 2022	Sep. 1, 2022
Debt instrument, periodic principal payments	$ 250,000	$ 250,000

Note 9 - Junior Subordinated _2

Note 9 - Junior Subordinated Deferrable Interest Debentures (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Investments in and Advances to Affiliates, Balance, Principal Amount	$ 300,000
Guarantor Obligations, Maximum Exposure, Undiscounted	10,000,000
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Total	$ 12,976,000	$ 12,942,000
Subordinated Borrowing, Interest Rate	3.37%	3.40%	5.10%
Subordinated Debenture, Default, Interest Payment Deferment Quarterly Periods	20
Interest Expense, Debt, Total	$ 429,000	$ 526,000	$ 728,000
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.15%
Trust Preferred Securities [Member]
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Total	$ 10,300,000
Trust Preferred Securities [Member] | Ohio State Bancshares Inc [Member]
Subordinated Borrowing, Interest Rate	2.97%	3.06%
Business Combination, Consideration Transferred, Liabilities Incurred	$ 3,093,000
Business Combination, Consideration Transferred, Liabilities Incurred, Carrying Value	$ 2,676,000	$ 2,642,000
Trust Preferred Securities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Ohio State Bancshares Inc [Member]
Debt Instrument, Basis Spread on Variable Rate	2.85%
Guaranteed Trust Preferred Securities [Member] | Ohio State Bancshares Inc [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 3,000,000
Trusted Preferred Securities Secured by an Investment [Member] | Ohio State Bancshares Inc [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 93,000

Note 10 - Other Operating Exp_3

Note 10 - Other Operating Expenses - Summary of Other Operating Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Data processing	$ 2,196	$ 1,801	$ 1,478
Professional fees	1,031	1,294	1,001
Ohio Financial Institution tax	816	635	552
Advertising	2,284	2,077	1,802
ATM processing and other fees	840	745	764
Amortization of core deposit intangible assets	143	151	159
Postage	92	93	69
Stationery and supplies	155	146	164
FDIC assessment	271	231	79
Loan closing fees	1,592	2,035	1,354
Other real estate owned	0	0	3
Deposit losses	60	47	52
Other	2,039	2,153	1,801
Total other operating expenses	$ 11,519	$ 11,408	$ 9,278

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Sep. 08, 2017	Nov. 30, 2014
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	21.00%
Deferred Income Tax Expense (Benefit), Total	$ 1,380,000	$ (789,000)	$ 529,000
Unrecognized Tax Benefits, Ending Balance	0	0
Deferred Tax Assets, Valuation Allowance, Total	0	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	$ 0	$ 0
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open Tax Year	2017 2018 2019 2020 2021
Ohio State Bancshares Inc [Member]
Operating Loss Carryforwards, Total					$ 15,000,000
Federal Loss Carryforwards, Limit to Amount Each Year	$ 126,000
Unrecognized Tax Benefits, Ending Balance	$ 2,500,000
Ohio State Bancshares Inc [Member] | Minimum [Member]
Tax Credit Carryforward, Expiration Date	Jan. 1, 2029
Ohio State Bancshares Inc [Member] | Maximum [Member]
Tax Credit Carryforward, Expiration Date	Dec. 31, 2033
Benchmark Bancorp, Inc. [Member]
Operating Loss Carryforwards, Total				$ 8,900,000
Federal Loss Carryforwards, Limit to Amount Each Year	$ 652,000
Benchmark Bancorp, Inc. [Member] | Minimum [Member]
Tax Credit Carryforward, Expiration Date	Jan. 1, 2029
Benchmark Bancorp, Inc. [Member] | Maximum [Member]
Tax Credit Carryforward, Expiration Date	Dec. 31, 2036
Ohio State Bancshares Inc and Benchmark Bancorp, Inc. [Member]
Operating Loss Carryforwards, Total	$ 2,000,000
Deferred Tax Assets, Tax Credit Carryforwards, Total	$ 420,000

Note 11 - Income Taxes - Summar

Note 11 - Income Taxes - Summary of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current	$ 1,114	$ 3,711	$ 1,086
Deferred	1,380	(789)	529
Total provision for income taxes	$ 2,494	$ 2,922	$ 1,615

Note 11 - Income Taxes - Schedu

Note 11 - Income Taxes - Schedule of Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Expected tax using statutory tax rate	$ 3,376	$ 3,502	$ 2,578
Tax-exempt income on state and municipal securities and political subdivision loans	(619)	(472)	(386)
Tax-exempt income on life insurance contracts	(85)	(77)	(82)
Deductible dividends paid to United Bancshares, Inc. ESOP	(53)	(44)	(42)
Tax Credits	(125)	0	0
Tax-exempt settlement	0	0	(416)
Other, net	0	13	(37)
Total provision for income taxes	$ 2,494	$ 2,922	$ 1,615

Note 11 - Income Taxes - Summ_2

Note 11 - Income Taxes - Summary of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Allowance for loan losses	$ 2,175	$ 2,099
Deferred compensation	337	330
Alternative minimum tax credits	0	0
Nonaccrual loan interest	107	162
Deferred loan fees	211	437
Accrued vacation expense	0	101
Accrued profit sharing	0	181
Loans fair value adjustments	210	306
Unrealized loss on securities available-for sale	0	0
Other	149	198
Net operating loss carryforwards	420	853
Total deferred tax assets	3,609	4,667
Federal Home Loan Bank stock dividends	483	526
Unrealized gain on securities available for sale	1,062	1,956
Capitalized mortgage servicing rights	393	238
Fixed asset depreciation	830	673
Acquisition intangibles	1,886	1,897
Trust preferred fair value adjustment	67	72
Other	195	125
Total deferred tax liabilities	4,916	5,487
Net deferred tax assets (liabilities)	$ (1,307)	$ (820)

Note 12 - Employee and Direct_2

Note 12 - Employee and Director Benefits (Details Textual) - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Contribution Plan, Cost	$ 1,399,000	$ 1,478,000	$ 1,201,000
Shares Held in Employee Stock Option Plan, Allocated (in shares)	413,366
Liability, Defined Benefit Plan, Noncurrent, Total	$ 1,571,000	1,484,000
Cash Surrender Value of Life Insurance	$ 19,383,000	$ 18,981,000
Stock Issued During Period, Shares, Treasury Stock Reissued (in shares)	12,252	3,889	2,957
Employee Stock Purchase Plan [Member]
Stock Issued During Period, Shares, Treasury Stock Reissued (in shares)	12,252	3,889	2,957

Note 13 - Financial Instrumen_3

Note 13 - Financial Instruments with Off-balance Sheet Risk - Financial Instruments with Credit Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Commitments to extend credit	$ 198,423	$ 155,852
Letters of credit	$ 258	$ 533

Note 14 - Regulatory Matters (D

Note 14 - Regulatory Matters (Details Textual)	Dec. 31, 2021
Capital Required for Capital Adequacy to Risk Weighted Assets	0.08
Banking Regulation, Capital Conservation Buffer, Capital Conserved, Minimum	2.5

Note 14 - Regulatory Matters -

Note 14 - Regulatory Matters - Summary of Compliance With Minimum Capital Requirements (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
Bank [Member]
Common equity tier 1 capital		$ 102,235	$ 91,118
Common equity tier 1 to risk weighted assets		0.149	0.145
Common equity tier 1 capital, minimum capital requirement		$ 48,036	$ 43,929
Common equity tier 1 capital, minimum capital requirement, to risk weighted assets	[1]	7.00%	7.00%
Common equity tier 1 capital, minimum required to be well capitalized under prompt corrective action provisions		$ 44,604	$ 40,791
Common equity tier 1 capital, minimum required to be well capitalized under prompt correction action provisions, to risk-weighted assets		6.50%	6.50%
Total capital		$ 110,838	$ 98,992
Total capital to risk weighted assets		0.162	0.158
Total capital, minimum capital requirement		$ 72,053	$ 65,894
Total capital, minimum required to be well capitalized under prompt corrective action provisions	[1]	10.50%	10.50%
Total capital, to risk-weighted assets, minimum required to be well capitalized under prompt corrective actions		$ 68,622	$ 62,756
Total capital, to risk-weighted assets, minimum required to be capitalized under prompt corrective action provisions ratio		0.100	0.100
Tier 1 capital		$ 102,235	$ 91,118
Tier 1 capital to risk weighted assets		0.149	0.145
Tier 1 capital, minimum capital requirement		$ 58,329	$ 53,343
Tier 1 capital, minimum required to be well capitalized under prompt corrective action provisions	[1]	8.50%	8.50%
Tier 1 capital, to risk-weighted assets, minimum required to be well capitalized under prompt corrective action provisions		$ 54,898	$ 50,205
Total capital to risk-weighted assets minimum required to be well capitalized under prompt corrective action provisions, ratio		0.080	0.080
Tier 1 capital		$ 102,235	$ 91,118
Tier 1 capital to average assets		0.097	0.094
Tier 1 capital, minimum capital requirement		$ 42,033	$ 38,776
Tier 1 capital, minimum required to be well capitalized under prompt corrective action provisions	[1]	4.00%	4.00%
Tier 1 capital, to average assets, minimum required to be well capitalized under prompt corrective action provisions		$ 52,541	$ 48,471
Total capital, to risk-weighted assets, minimum required to be well capitalized under prompt corrective action provisions ratio		0.050	0.050
Consolidated Entities [Member]
Common equity tier 1 capital		$ 98,857	$ 86,584
Common equity tier 1 to risk weighted assets		0.144	0.138
Common equity tier 1 capital, minimum capital requirement		$ 48,171	$ 44,040
Common equity tier 1 capital, minimum capital requirement, to risk weighted assets	[1]	7.00%	7.00%
Total capital		$ 109,212	$ 96,578
Total capital to risk weighted assets		0.159	0.154
Total capital, minimum capital requirement		$ 72,256	$ 66,059
Total capital, minimum required to be well capitalized under prompt corrective action provisions	[1]	10.50%	10.50%
Tier 1 capital		$ 98,857	$ 86,584
Tier 1 capital to risk weighted assets		0.144	0.138
Tier 1 capital, minimum capital requirement		$ 58,493	$ 53,477
Tier 1 capital, minimum required to be well capitalized under prompt corrective action provisions	[1]	8.50%	8.50%
Tier 1 capital		$ 98,857	$ 86,584
Tier 1 capital to average assets		0.097	0.092
Tier 1 capital, minimum capital requirement		$ 40,685	$ 37,489
Tier 1 capital, minimum required to be well capitalized under prompt corrective action provisions	[1]	4.00%	4.00%
[1]	Includes capital conservation buffer of 2.5% as of December 31, 2021

Note 15 - Condensed Parent Co_3

Note 15 - Condensed Parent Company Financial Information (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Treasury Stock, Shares, Acquired (in shares)	11,651	0	4,220

Note 15 - Condensed Parent Co_4

Note 15 - Condensed Parent Company Financial Information - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash	$ 75,202	$ 57,034
Other assets	9,895	11,203
Total assets	1,076,556	978,532
Junior subordinated deferrable interest debentures	12,976	12,942
Other borrowings	7,012	7,750
Other liabilities	7,060	7,863
Total Liabilities	957,461	866,933
Shareholders' equity	119,095	111,599	$ 94,781	$ 80,944
Total liabilities and shareholders’ equity	1,076,556	978,532
Parent Company [Member]
Cash	1,860	1,845
Investment in bank subsidiary	135,450	129,070
Other assets	1,930	1,576
Total assets	139,240	132,491
Junior subordinated deferrable interest debentures	12,976	12,942
Other borrowings	7,000	7,750
Other liabilities	169	200
Total Liabilities	20,145	20,892
Shareholders' equity	119,095	111,599
Total liabilities and shareholders’ equity	$ 139,240	$ 132,491

Note 15 - Condensed Parent Co_5

Note 15 - Condensed Parent Company Financial Information - Condensed Statement of Income (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Litigation Settlement	[1]									$ 0	$ 0	$ 1,980
Net income		$ 2,717	$ 4,092	$ 2,655	$ 4,117	$ 1,749	$ 5,250	$ 5,668	$ 1,088	13,581	13,755	10,661
Parent Company [Member]
Income – dividends from bank subsidiary										5,000	4,500	0
Litigation Settlement										0	0	1,980
Expenses – interest, professional fees and other expenses, net of federal income tax benefit and interest income										(979)	(1,150)	(1,313)
Income before equity in undistributed net income of bank subsidiary										4,021	3,350	667
Equity in undistributed net income of bank subsidiary										9,560	10,405	9,994
Net income										$ 13,581	$ 13,755	$ 10,661
[1]	Not within the scope of ASC 606

Note 15 - Condensed Parent Co_6

Note 15 - Condensed Parent Company Financial Information - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net income	$ 2,717	$ 4,092	$ 2,655	$ 4,117	$ 1,749	$ 5,250	$ 5,668	$ 1,088	$ 13,581	$ 13,755	$ 10,661
Stock option expense									183	164	266
Depreciation and amortization									1,543	1,499	1,240
(Increase) decrease in other assets									1,558	(1,248)	(1,259)
Net cash provided by operating activities									26,438	17,217	3,623
Proceeds from other borrowings									7,000	0	0
Principal payments on other borrowings									(7,750)	(51,000)	(6,693)
Purchase of treasury stock									(368)	0	(95)
Proceeds from sale of treasury stock									243	95	71
Cash paid for cancellation of stock options									0	(11)	0
Cash paid for net shares repurchased, stock option exercise									(387)	0	0
Cash dividends paid									(2,394)	(1,668)	(1,702)
Net cash used in financing activities									88,247	78,536	32,390
Net increase (decrease) in cash									18,168	30,622	9,937
Cash at beginning of the year				57,034				26,412	57,034	26,412	16,475
Cash at end of the year	75,202				57,034				75,202	57,034	26,412
Parent Company [Member]
Net income									13,581	13,755	10,661
Equity in undistributed net income of bank subsidiary									(9,560)	(10,405)	(9,994)
Stock option expense									183	164	266
Depreciation and amortization									35	34	34
(Increase) decrease in other assets									(537)	843	(1,221)
Increase (decrease) in other liabilities									(31)	(841)	421
Net cash provided by operating activities									3,671	3,550	167
Principal payments on other borrowings									(7,750)	(1,000)	(1,000)
Purchase of treasury stock									(368)	0	(95)
Cash paid for cancellation of stock options									0	(11)	0
Cash dividends paid									(2,394)	(1,668)	(1,702)
Net cash used in financing activities									(3,656)	(2,584)	(2,726)
Net increase (decrease) in cash									15	966	(2,559)
Cash at beginning of the year				$ 1,845				$ 879	1,845	879	3,438
Cash at end of the year	$ 1,860				$ 1,845				$ 1,860	$ 1,845	$ 879

Note 16 - Fair Value Measurem_3

Note 16 - Fair Value Measurements (Details Textual) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Financial Liabilities Fair Value Disclosure, Total	$ 948,139	$ 858,050
Measurement Input, Appraised Value [Member] | Minimum [Member]
Mortgage Servicing Rights, Measurement Input	8
Measurement Input, Appraised Value [Member] | Maximum [Member]
Mortgage Servicing Rights, Measurement Input	10
Measurement Input, Cost to Sell [Member] | Minimum [Member]
Mortgage Servicing Rights, Measurement Input	0.10
Impaired Loans, Measurement Input	0.10
Measurement Input, Cost to Sell [Member] | Maximum [Member]
Mortgage Servicing Rights, Measurement Input	20
Impaired Loans, Measurement Input	30
Fair Value, Recurring [Member]
Financial Liabilities Fair Value Disclosure, Total	$ 0	$ 0

Note 16 - Fair Value Measurem_4

Note 16 - Fair Value Measurements - Financial Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
SECURITIES, available-for-sale	$ 307,642	$ 194,580
Mortgage servicing rights	1,868	1,132	$ 1,061	$ 1,313
Total recurring	1,000,421	905,644
US States and Political Subdivisions Debt Securities [Member]
SECURITIES, available-for-sale	150,784	99,805
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
SECURITIES, available-for-sale	152,570	93,611
Other Debt Obligations [Member]
SECURITIES, available-for-sale	1,805	1,164
Fair Value, Recurring [Member]
Mortgage servicing rights	1,868	1,132
Total recurring	309,510	195,712
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
SECURITIES, available-for-sale	150,784	99,805
Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
SECURITIES, available-for-sale	152,570	93,611
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
SECURITIES, available-for-sale	2,483
Fair Value, Recurring [Member] | Other Debt Obligations [Member]
SECURITIES, available-for-sale	1,805	1,164
Fair Value, Nonrecurring [Member]
Impaired Loans	0	1,463
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Mortgage servicing rights	0	0
Total recurring	1,803	1,162
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
SECURITIES, available-for-sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
SECURITIES, available-for-sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
SECURITIES, available-for-sale	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Other Debt Obligations [Member]
SECURITIES, available-for-sale	1,803	1,162
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member]
Impaired Loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Mortgage servicing rights	0	0
Total recurring	305,839	193,418
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
SECURITIES, available-for-sale	150,784	99,805
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
SECURITIES, available-for-sale	152,570	93,611
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
SECURITIES, available-for-sale	2,483
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Other Debt Obligations [Member]
SECURITIES, available-for-sale	2	2
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member]
Impaired Loans	0	0
Fair Value, Inputs, Level 3 [Member]
Mortgage servicing rights	1,868	1,132	$ 1,061	$ 1,313
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Mortgage servicing rights	1,868	1,132
Total recurring	1,868	1,132
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
SECURITIES, available-for-sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
SECURITIES, available-for-sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
SECURITIES, available-for-sale	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Other Debt Obligations [Member]
SECURITIES, available-for-sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Impaired Loans	$ 0	$ 1,463

Note 16 - Fair Value Measurem_5

Note 16 - Fair Value Measurements - Reconciliation and Income Statement Classification of Gains and Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Balance at beginning of year	$ 1,132	$ 1,061	$ 1,313
Capitalized servicing rights – new loan sales	628	690	192
Disposals (amortization based on loan payments and payoffs)	(187)	(326)	(186)
Change in fair value	295	(293)	(258)
Balance at end of year	1,868	1,132	1,061
Fair Value, Inputs, Level 3 [Member]
Balance at beginning of year	1,132	1,061	1,313
Capitalized servicing rights – new loan sales	628	690	192
Disposals (amortization based on loan payments and payoffs)	(187)	(326)	(186)
Change in fair value	295	(293)	(258)
Balance at end of year	$ 1,868	$ 1,132	$ 1,061

Note 17 - Fair Value of Finan_3

Note 17 - Fair Value of Financial Instruments (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Other Commitment, Total	$ 198,423	$ 155,852
Commitments to Extend Credit [Member]
Other Commitment, Total	$ 198,700	$ 156,400

Note 17 - Fair Value of Finan_4

Note 17 - Fair Value of Financial Instruments - Carrying Amounts and Estimated Fair Values of Recognized Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Mortgage servicing rights	$ 1,868	$ 1,132	$ 1,061	$ 1,313
Total financial assets	1,000,421	905,644
Total financial liabilities	948,139	858,050
Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	75,202	57,034
Fair Value, Inputs, Level 1 [Member] | Non-Maturity Deposits [Member]
Deposits	800,966	686,047
Fair Value, Inputs, Level 3 [Member]
Loans held for sale	9,146	18,427
Net loans	600,512	625,628
Mortgage servicing rights	1,868	1,132	$ 1,061	$ 1,313
Hedging assets	922	3,245
Other borrowings	7,012	7,750
Junior subordinated deferrable interest debentures	10,931	10,300
Hedging liabilities	46	616
Fair Value, Inputs, Level 3 [Member] | Maturity Deposits [Member]
Deposits	129,196	153,337
Fair Value, Inputs Level 2 and Level 3 [Member]
Securities, including FHLB stock	312,771	200,178
Reported Value Measurement [Member]
Total financial assets	999,113	904,125
Total financial liabilities	950,435	859,686
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	75,202	57,034
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Non-Maturity Deposits [Member]
Deposits	800,966	686,047
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans held for sale	9,146	18,427
Net loans	599,204	624,109
Mortgage servicing rights	1,868	1,132
Hedging assets	922	3,245
Other borrowings	7,012	7,750
Junior subordinated deferrable interest debentures	12,976	12,942
Hedging liabilities	46	616
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Maturity Deposits [Member]
Deposits	129,447	152,331
Reported Value Measurement [Member] | Fair Value, Inputs Level 2 and Level 3 [Member]
Securities, including FHLB stock	$ 312,771	$ 200,178

Note 18 - Revenue Recognition -

Note 18 - Revenue Recognition - Non-interest Income (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenues		$ 1,090	$ 1,102	$ 1,486
Gain on sale of loans	[1]	13,468	24,139	9,071
Net securities gains (losses)	[1]	(16)	289	4
Change in fair value of mortgage servicing rights	[1]	295	(293)	(258)
Increase in cash surrender value of life insurance	[1]	402	368	390
Litigation Settlement	[1]	0	0	1,980
Net loan servicing fees	[1]	512	262	327
Other non-interest income (expense)		(631)	(700)	312
Total non-interest income		17,346	27,000	15,048
Deposit Account [Member]
Revenues		1,090	1,102	1,486
Credit and Debit Card [Member]
Revenues		1,806	1,514	1,443
Investment Advisory, Management and Administrative Service [Member]
Revenues		$ 420	$ 319	$ 293
[1]	Not within the scope of ASC 606

Note 19 - Leasing Arrangement_2

Note 19 - Leasing Arrangements (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Lease, Expense	$ 406,000	$ 424,000	$ 314,000
Other Assets [Member]
Operating Lease, Right-of-Use Asset	1,658,000	1,867,000
Other Liabilities [Member]
Operating Lease, Liability, Total	$ 1,658,000	$ 1,867,000

Note 19 - Leasing Arrangement_3

Note 19 - Leasing Arrangements - Schedule of Future Minimum Rental Payments (Details) $ in Thousands	Dec. 31, 2021USD ($)
2022	$ 315
2023	312
2024	314
2025	268
2026	89
Thereafter	802
Total	$ 2,100

Note 20 - Stock-based Compens_3

Note 20 - Stock-based Compensation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	21,958	63,858	33,853
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 34.60	$ 16.77	$ 22.97
Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	21,958	63,858	33,853
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 34.60	$ 19.83	$ 22.97
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term (Year)	7 years 9 months 18 days
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 246,000	$ 255,000	$ 214,000	$ 175,000
Share-based Payment Arrangement, Expense, after Tax	$ 183,000	$ 164,000	$ 266,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares (in shares)	70,872
Stock Option Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	250,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)	36 months	36 months	36 months	36 months

Note 20 - Stock-based Compens_4

Note 20 - Stock-based Compensation - Summary of Activity for Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Outstanding, balance (in shares)	157,817	117,647	93,069
Granted (in shares)	21,958	63,858	33,853
Exercised (in shares)	(33,324)	0	0
Cancelled (in shares)	0	(2,955)
Forfeited (in shares)	(12,659)	(20,733)	(9,275)
Outstanding, balance (in shares)	133,792	157,817	117,647
Weighted average exercise price at end of year (in dollars per share)	$ 22.28	$ 19.83	$ 21.81

Note 20 - Stock Options - Sched

Note 20 - Stock Options - Schedule of Assumptions Used In Calculating the Fair Value of Options Granted (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted-average fair value of options granted (in dollars per share)	$ 11.19	$ 4.83	$ 7.77
Average dividend yield	2.23%	2.93%	2.26%
Expected volatility	40.00%	40.00%	40.00%
Risk-free interest rate	1.00%	0.49%	1.93%
Expected term (years) (Year)	7 years	7 years	7 years
Shares Granted (in shares)	21,958	63,858	33,853
Exercise Price (in dollars per share)	$ 34.60	$ 16.77	$ 22.97

Note 22 - Quarterly Financial_3

Note 22 - Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest income	$ 9,417	$ 10,648	$ 9,249	$ 9,490	$ 10,619	$ 10,100	$ 10,079	$ 9,232
Net interest income	8,741	9,903	8,436	8,655	8,933	8,398	8,587	7,124	$ 35,735	$ 33,042	$ 28,895
Net income	$ 2,717	$ 4,092	$ 2,655	$ 4,117	$ 1,749	$ 5,250	$ 5,668	$ 1,088	$ 13,581	$ 13,755	$ 10,661
Net income per share, basic (in dollars per share)	$ 0.83	$ 1.24	$ 0.81	$ 1.26	$ 0.54	$ 1.61	$ 1.73	$ 0.33	$ 4,140	$ 4,210	$ 3,260
Net income per share, diluted (in dollars per share)	$ 0.81	$ 1.22	$ 0.80	$ 1.24	$ 0.53	$ 1.60	$ 1.71	$ 0.32	$ 4,070	$ 4,160	$ 3,250