CB Financial Services (CBFV) 10-Q 7 May 20 2020 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 07, 2020
Document Information [Line Items]
Entity Registrant Name	CB Financial Services, Inc.
Entity Central Index Key	0001605301
Trading Symbol	cbfv
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		5,393,712
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
Title of 12(b) Security	Common stock, par value $0.4167 per share

Consolidated Statement of Finan

Consolidated Statement of Financial Condition (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
ASSETS
Interest Bearing	$ 64,004	$ 68,798
Non-Interest Bearing	14,095	11,419
Total Cash and Due From Banks	78,099	80,217
Available-for-Sale	171,411	197,385
Loans, Net of Allowance for Loan Losses of $12,322 and $9,867 at March 31, 2020 and December 31, 2019, Respectively	962,328	942,629
Premises and Equipment, Net	22,037	22,282
Bank-Owned Life Insurance	24,361	24,222
Goodwill	28,425	28,425
Intangible Assets, Net	9,995	10,527
Accrued Interest and Other Assets	16,517	15,850
TOTAL ASSETS	1,313,173	1,321,537
LIABILITIES
Non-Interest Bearing Demand Deposits	267,369	267,152
NOW Accounts	229,601	232,099
Money Market Accounts	177,597	182,428
Savings Accounts	220,484	216,924
Time Deposits	211,589	219,756
Total Deposits	1,106,640	1,118,359
Short-Term Borrowings	34,967	30,571
Other Borrowings	11,000	14,000
Accrued Interest and Other Liabilities	9,041	7,510
TOTAL LIABILITIES	1,161,648	1,170,440
STOCKHOLDERS' EQUITY
Preferred Stock, No Par Value; 5,000,000 Shares Authorized
Common Stock, $0.4167 Par Value; 35,000,000 Shares Authorized, 5,680,993 Shares Issued and 5,393,712 and 5,463,828 Shares Outstanding at March 31, 2020 and December 31, 2019, Respectively	2,367	2,367
Capital Surplus	83,216	82,971
Retained Earnings	66,431	66,955
Treasury Stock, at Cost (287,281 and 217,165 Shares at March 31, 2020 and December 31, 2019, Respectively)	(5,914)	(3,842)
Accumulated Other Comprehensive Income	5,425	2,646
TOTAL STOCKHOLDERS' EQUITY	151,525	151,097
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,313,173	$ 1,321,537

Consolidated Statement of Fin_2

Consolidated Statement of Financial Condition (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Allowance for Loan Losses	$ 12,322	$ 9,867
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 0.4167	$ 0.4167
Common stock, shares authorized (in shares)	35,000,000	35,000,000
Common stock, shares issued (in shares)	5,680,993	5,680,993
Common stock, shares outstanding (in shares)	5,393,712	5,463,828
Treasury stock, at cost (in shares)	287,281	217,165

Consolidated Statement of Incom

Consolidated Statement of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
INTEREST AND DIVIDEND INCOME
Loans, Including Fees	$ 10,764	$ 10,433
Investment Securities:
Taxable	1,201	1,317
Tax-Exempt	106	208
Dividends	20	20
Other Interest and Dividend Income	238	318
TOTAL INTEREST AND DIVIDEND INCOME	12,329	12,296
INTEREST EXPENSE
Deposits	1,681	1,719
Short-Term Borrowings	45	46
Other Borrowings	70	97
TOTAL INTEREST EXPENSE	1,796	1,862
NET INTEREST INCOME	10,533	10,434
Provision For Loan Losses	2,500	25
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	8,033	10,409
NONINTEREST INCOME
Noninterest income	12,329	12,296
Net Gain on Sales of Loans	127	92
Net Loss on Sales of Investment Securities		(60)
Change in Fair Value of Marketable Equity Securities	(438)	20
Net Gain on Purchased Tax Credits	15	9
Net Gain (Loss) on Disposal of Fixed Assets	17	(6)
Income from Bank-Owned Life Insurance	139	132
Other Income	14	66
TOTAL NONINTEREST INCOME	1,870	2,113
NONINTEREST EXPENSE
Salaries and Employee Benefits	4,731	4,937
Occupancy	733	759
Equipment	257	296
Data Processing	425	408
FDIC Assessment	158	188
PA Shares Tax	275	268
Contracted Services	378	272
Legal and Professional Fees	235	181
Advertising	183	117
Other Real Estate Owned (Income)	(17)	(63)
Amortization of Intangible Assets	532	532
Other	1,111	984
TOTAL NONINTEREST EXPENSE	9,001	8,879
Income Before Income Tax Expense	902	3,643
Income Tax Expense	129	718
NET INCOME	$ 773	$ 2,925
EARNINGS PER SHARE
Basic (in dollars per share)	$ 0.14	$ 0.54
Diluted (in dollars per share)	$ 0.14	$ 0.54
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (in shares)	5,431,199	5,432,856
Diluted (in shares)	5,456,867	5,451,478
Deposit Account [Member]
NONINTEREST INCOME
Noninterest income	$ 603	$ 592
Insurance Commissions [Member]
NONINTEREST INCOME
Noninterest income	1,283	1,151
Financial Service, Other [Member]
NONINTEREST INCOME
Noninterest income	$ 110	$ 117

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Net Income		$ 773	$ 2,925
Other Comprehensive Income:
Unrealized Gains on Available-for-Sale Securities Net of Income, Net of Income Tax Expense of $739 and $622 for the Three Months Ended March 31, 2020 and 2019, Respectively		2,779	2,337
Income, Net of Income Tax Benefit of ($13) for the Three Months Ended March 31, 2019 (1)	[1]		47
Other Comprehensive Income, Net of Income Tax Expense (Benefit)		2,779	2,384
Total Comprehensive Income		$ 3,552	$ 5,309
[1]	The gross amount of losses on securities of $(60) for the Three Months Ended March 31, 2019 is reported as Net Loss on Sales of Investments Securities on the Consolidated Statement of Income. The income tax benefit is included in Income Tax Expense on the Consolidated Statement of Income.

Consolidated Statement of Com_2

Consolidated Statement of Comprehensive Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Unrealized Gains (Losses) on Available-for-Sale Securities, Tax	$ 739	$ 622

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2018	5,680,993
Balance at Dec. 31, 2018	$ 2,367	$ 83,225	$ 57,843	$ (4,370)	$ (1,440)	$ 137,625
Net Income			2,925			2,925
Other Comprehensive Income					2,384	2,384
Stock-Based Compensation Expense		77				77
Exercise of Stock Options		5		17		22
Dividends Paid			(1,304)			(1,304)
Balance (in shares) at Mar. 31, 2019	5,680,993
Balance at Mar. 31, 2019	$ 2,367	83,307	59,464	(4,353)	944	141,729
Balance (in shares) at Dec. 31, 2019	5,680,993
Balance at Dec. 31, 2019	$ 2,367	82,971	66,955	(3,842)	2,646	151,097
Net Income			773			773
Other Comprehensive Income					2,779	2,779
Restricted Stock Awards Granted		96		(96)
Stock-Based Compensation Expense		145				145
Exercise of Stock Options		4		(68)		(64)
Treasury Stock Purchased, at Cost				(1,908)		(1,908)
Dividends Paid			(1,297)			(1,297)
Balance (in shares) at Mar. 31, 2020	5,680,993
Balance at Mar. 31, 2020	$ 2,367	$ 83,216	$ 66,431	$ (5,914)	$ 5,425	$ 151,525

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Purchase of common stock, shares (in shares)	67,816
Dividends Declared, per share (in dollars per share)	$ 0.24
Dividends paid, per share (in dollars per share)		$ 0.24

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
OPERATING ACTIVITIES
Net Income	$ 773	$ 2,925
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities:
Net Accretion on Investments	(70)	(1)
Depreciation and Amortization	941	913
Provision for Loan Losses	2,500	25
Change in Fair Value of Marketable Equity Securities	438	(20)
Net Gain on Purchased Tax Credits	(15)	(9)
Income from Bank-Owned Life Insurance	(139)	(132)
Proceeds From Mortgage Loans Sold	4,771	3,995
Originations of Mortgage Loans for Sale	(4,644)	(3,903)
Net Gain on Sales of Loans	(127)	(92)
Net Loss on Sales of Investment Securities		60
Net Gain on Sales of Other Real Estate Owned and Repossessed Assets	(4)	(30)
Noncash Expense for Stock-Based Compensation	145	77
Decrease (Increase) in Accrued Interest Receivable	23	(237)
Net (Gain) Loss on Disposal of Fixed Assets	(17)	6
(Decrease) Increase in Taxes Payable	(1,165)	455
Payments on Operating Leases	(110)	(103)
(Decrease) Increase in Accrued Interest Payable	(124)	176
Net Payment of Federal and State Income Taxes		(15)
Other, Net	414	(2,828)
NET CASH PROVIDED BY OPERATING ACTIVITIES	3,590	1,262
INVESTING ACTIVITIES
Proceeds From Principal Repayments and Maturities	46,498	3,901
Purchases of Debt and Marketable Equity Securities	(19,824)	(10,947)
Proceeds from Sales of Securities		10,762
Net Increase in Loans	(18,861)	3,845
Purchase of Premises and Equipment	(17)
Asset Acquisition of a Customer List		(900)
Proceeds From Sales of Other Real Estate Owned and Repossessed Assets	22	773
Decrease in Restricted Equity Securities	66	55
NET CASH PROVIDED BY INVESTING ACTIVITIES	7,884	7,489
FINANCING ACTIVITIES
Net (Decrease) Increase in Deposits	(11,719)	18,807
Net Increase (Decrease) in Short-Term Borrowings	4,396	(290)
Principal Payments on Other Borrowed Funds	(3,000)	(3,000)
Cash Dividends Paid	(1,297)	(1,304)
Treasury Stock, Purchases at Cost	(1,908)
Exercise of Stock Options	(64)	22
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(13,592)	14,235
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(2,118)	22,986
CASH AND DUE FROM BANKS AT BEGINNING OF YEAR	80,217	53,353
CASH AND DUE FROM BANKS AT END OF PERIOD	78,099	76,339
Cash paid for:
Interest on deposits and borrowings (including interest credited to deposit accounts of $1,799 and $1,538, respectively)	1,920	1,686
Income taxes		15
Real estate acquired in settlement of loans	76
Securities sold not settled	2,450
Right of use asset recognized	23	1,706
Lease liability recognized	$ 23	$ 1,712

Consolidated Statement of Cas_2

Consolidated Statement of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest credited to deposit accounts	$ 1,799	$ 1,538

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1. Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of CB Financial Services, Inc. (“CB Financial”) and its wholly owned subsidiary, Community Bank (the “Bank”), and the Bank’s wholly-owned subsidiary, Exchange Underwriters, Inc. (“Exchange Underwriters” or “EU”). CB Financial and the Bank are collectively referred to as the “Company”. All intercompany transactions and balances have been eliminated in consolidation. The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not In the opinion of management, the accompanying unaudited interim financial statements include all adjustments considered necessary for a fair presentation of the Company’s financial position and results of operations at the dates and for the periods presented. All these adjustments are of a normal, recurring nature, and they are the only adjustments included in the accompanying unaudited interim financial statements. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10 December 31, 2019. not The Company evaluated subsequent events through the date the consolidated financial statements were filed with the SEC and incorporated into the consolidated financial statements the effect of all material known events determined by Accounting Standards Codification ("ASC”) 855, Subsequent Events Nature of Operations The Company derives substantially all its income from banking and bank-related services which include interest earnings on commercial, commercial mortgage, residential real estate and consumer loan financing, as well as interest earnings on investment securities and fees generated from deposit services to its customers. The Company provides banking services through its subsidiary, Community Bank, a Pennsylvania-chartered commercial bank headquartered in Carmichaels, Pennsylvania. The Bank operates from twenty seven one Reclassifications Certain comparative amounts for the prior year have been reclassified to conform to the current year presentation. Such reclassifications did not Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired. At March 31, 2020 December 31, 2019, $28.4 October 31 two 100% In 2019, 2017 04 one not not The COVID- 19 March 2020 19 not 19, March 31, 2020. Determining the fair value of a reporting unit under a quantitative goodwill impairment test is judgmental and often involves the use of significant estimates and assumptions. The Company utilized a market approach to determine the fair value of the Community Banking reporting unit. Significant assumptions inherent in the valuation methodologies for goodwill are employed and include, but are not 2008 2010 19 Based on the analysis, management determined that goodwill was not March 31, 2020. 19 Recent Accounting Standards In March 2020, ASU2020 04, Reference Rate Reform (Topic 848 not not not 2020 04 March 12, 2020 December 31, 2022. may may In August 2018, 2018 15 , Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350 40 2018 15 not first 2020 not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 1 2 3 2018 13 2018 13 3 3 first 2020. 3 not In January 2017, 2017 04, Intangibles - Goodwill and Other (Topic 350 2017 04 second one not not 2017 04 December 15, 2019, 2017 04 October 31, 2019 not In September 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326 2016 13 2016 13 2016 13 not 2016 13 not 2016 13 December 15, 2019, November 2019, 2016 13 January 1, 2023. one one

Note 2 - Earnings Per Share

Note 2 - Earnings Per Share	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 2. There are no The following table sets forth the composition of the weighted-average common shares (denominator) used in the basic and diluted earnings per share computation. Three Months Ended March 31, 2020 2019 (Dollars in thousands, except share and per share data) Net income $ 773 $ 2,925 Weighted-Average Basic Common Shares Outstanding 5,431,199 5,432,856 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 25,668 18,622 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,456,867 5,451,478 Earnings per share: Basic $ 0.14 $ 0.54 Diluted 0.14 0.54 The dilutive effect on weighted average diluted common shares outstanding is the result of outstanding stock options and nonvested restricted stock. For the three March 31, 2020 2019, 78,545 83,688 not three March 31, 2020, 30,250 not three March 31, 2019, no

Note 3 - Investment Securities

Note 3 - Investment Securities	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3. The following table presents the amortized cost and fair value of investment securities available-for-sale at the dates indicated: March 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (Dollars in thousands) Debt Securities: U.S. Government Agencies $ 7,913 $ 95 $ - $ 8,008 Obligations of States and Political Subdivisions 23,869 1,016 (1 ) 24,884 Mortgage-Backed Securities - Government-Sponsored Enterprises 130,450 5,782 - 136,232 Total Debt Securities $ 162,232 $ 6,893 $ (1 ) 169,124 Marketable Equity Securities: Mutual Funds 1,013 Other 1,274 Total Marketable Equity Securities 2,287 Total Available-for-Sale Securities $ 171,411 December 31, 2019 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (Dollars in thousands) Debt Securities: U.S. Government Agencies $ 47,993 $ 227 $ (164 ) $ 48,056 Obligations of States and Political Subdivisions 25,026 819 (2 ) 25,843 Mortgage-Backed Securities - Government-Sponsored Enterprises 118,282 2,601 (107 ) 120,776 Total Debt Securities $ 191,301 $ 3,647 $ (273 ) 194,675 Marketable Equity Securities: Mutual Funds 997 Other 1,713 Total Marketable Equity Securities 2,710 Total Available-for-Sale Securities $ 197,385 The following tables show the Company’s gross unrealized losses and fair value, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, at the dates indicated: March 31, 2020 Less than 12 months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized Securities Value Losses Securities Value Losses Securities Value Losses (Dollars in thousands) Obligations of States and Political Subdivisions 1 $ 509 $ (1 ) - $ - $ - 1 $ 509 $ (1 ) December 31, 2019 Less than 12 months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized Securities Value Losses Securities Value Losses Securities Value Losses (Dollars in thousands) U.S. Government Agencies 6 $ 16,116 $ (83 ) 6 $ 13,938 $ (81 ) 12 $ 30,054 $ (164 ) Obligations of States and Political Subdivisions - - - 1 509 (2 ) 1 509 (2 ) Mortgage-Backed Securities - Government Sponsored Enterprises 7 20,003 (104 ) 1 1,711 (3 ) 8 21,714 (107 ) Total 13 $ 36,119 $ (187 ) 8 $ 16,158 $ (86 ) 21 $ 52,277 $ (273 ) For debt securities, the Company does not March 31, 2020 December 31, 2019, may March 31, 2020 December 31, 2019 not not not Marketable equity securities are measured at fair value with changes in fair value included in Change in Fair Value of Marketable Equity Securities on the Consolidated Statement of Income. Realized gains and losses on sales of marketable equity securities are included in Net Loss on Sales of Investment Securities on the Consolidated Statement of Income. There were no three March 31, 2020 2019, The following table presents the scheduled maturities of debt securities as of the date indicated: March 31, 2020 Amortized Fair Cost Value (Dollars in thousands) Due in One Year or Less $ 1,535 $ 1,536 Due after One Year through Five Years 6,116 6,242 Due after Five Years through Ten Years 26,051 27,152 Due after Ten Years 128,530 134,194 Total $ 162,232 $ 169,124 There were no three March 31, 2020. three March 31, 2019 $60,000.

Note 4 - Loans and Allowance fo

Note 4 - Loans and Allowance for Loan Losses	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4. The Company’s loan portfolio consists of four March 31, 2020 December 31, 2019 Amount Percent Amount Percent (Dollars in thousands) Real Estate: Residential $ 346,864 35.5 % $ 347,766 36.6 % Commercial 354,374 36.4 351,360 36.9 Construction 50,017 5.1 35,605 3.7 Commercial and Industrial 80,721 8.3 85,586 9.0 Consumer 121,494 12.5 113,637 11.9 Other 21,180 2.2 18,542 1.9 Total Loans 974,650 100.0 % 952,496 100.0 % Allowance for Loan Losses (12,322 ) (9,867 ) Loans, Net $ 962,328 $ 942,629 The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020 $2.0 19 7 may 19 two 1% six 100% 75% 25% 1% 5% 0.75% third April 16, 2020, $349 April 23, 2020, $484 19 $310 second April 27, 2020. As part of the first 181 $38.6 $1.2 3,081 second April 29, 2020, 315 $27.6 $1.0 March 31, 2020 Total unamortized net deferred loan fees were $950,000 $907,000 March 31, 2020 December 31, 2019, Real estate loans serviced for others, which are not $101.2 $100.0 March 31, 2020 December 31, 2019, The following table presents loans summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of the dates indicated. At March 31, 2020 December 31, 2019, no March 31, 2020 Special Pass Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 342,785 $ 1,028 $ 3,051 $ - $ 346,864 Commercial 312,089 36,496 5,789 - 354,374 Construction 45,985 3,179 853 - 50,017 Commercial and Industrial 74,264 4,109 1,667 681 80,721 Consumer 121,337 - 157 - 121,494 Other 21,094 86 - - 21,180 Total Loans $ 917,554 $ 44,898 $ 11,517 $ 681 $ 974,650 December 31, 2019 Special Pass Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 343,851 $ 1,997 $ 1,918 $ - $ 347,766 Commercial 335,436 12,260 3,664 - 351,360 Construction 33,342 2,263 - - 35,605 Commercial and Industrial 75,201 7,975 1,691 719 85,586 Consumer 113,527 - 110 - 113,637 Other 18,452 90 - - 18,542 Total Loans $ 919,809 $ 24,585 $ 7,383 $ 719 $ 952,496 The increase of $20.3 March 31, 2020 December 31, 2019 19 $4.1 $2.3 $956,000 two The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of the dates indicated. March 31, 2020 30-59 60-89 90 Days Loans Days Days Or More Total Non- Total Current Past Due Past Due Past Due Past Due Accrual Loans (Dollars in Thousands) Real Estate: Residential $ 340,982 $ 3,824 $ 61 $ - $ 3,885 $ 1,997 $ 346,864 Commercial 354,168 45 - - 45 161 354,374 Construction 49,177 407 433 - 840 - 50,017 Commercial and Industrial 80,007 - - - - 714 80,721 Consumer 120,442 845 50 - 895 157 121,494 Other 21,180 - - - - - 21,180 Total Loans $ 965,956 $ 5,121 $ 544 $ - $ 5,665 $ 3,029 $ 974,650 December 31, 2019 30-59 60-89 90 Days Loans Days Days Or More Total Non- Total Current Past Due Past Due Past Due Past Due Accrual Loans (Dollars in Thousands) Real Estate: Residential $ 342,010 $ 3,462 $ 281 $ 196 $ 3,939 $ 1,817 $ 347,766 Commercial 351,104 22 - - 22 234 351,360 Construction 35,605 - - - - - 35,605 Commercial and Industrial 84,280 388 178 - 566 740 85,586 Consumer 112,438 923 140 26 1,089 110 113,637 Other 18,542 - - - - - 18,542 Total Loans $ 943,979 $ 4,795 $ 599 $ 222 $ 5,616 $ 2,901 $ 952,496 The following table sets forth the amounts and categories of our nonperforming assets at the dates indicated. Included in nonperforming loans and assets are troubled debt restructurings (“TDRs”), which are loans whose contractual terms have been restructured in a manner which grants a concession to a borrower experiencing financial difficulties. Nonaccrual TDRs are included in their specific loan category in the nonaccrual loans section. March 31, December 31, 2020 2019 (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,997 $ 1,817 Commercial 161 234 Commercial and Industrial 714 740 Consumer 157 110 Total Nonaccrual Loans 3,029 2,901 Accruing Loans Past Due 90 Days or More: Real Estate: Residential - 196 Consumer - 26 Total Accruing Loans Past Due 90 Days or More - 222 Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More 3,029 3,123 Troubled Debt Restructurings, Accruing: Real Estate Residential 503 511 Commercial 1,621 1,648 Commercial and Industrial 79 100 Total Troubled Debt Restructurings, Accruing 2,203 2,259 Total Nonperforming Loans 5,232 5,382 Other Real Estate Owned: Residential 117 41 Commercial 174 192 Total Other Real Estate Owned 291 233 Total Nonperforming Assets $ 5,523 $ 5,615 Nonperforming Loans to Total Loans 0.54 % 0.57 % Nonperforming Assets to Total Assets 0.42 0.42 The recorded investment of residential real estate loans for which formal foreclosure proceedings were in process according to applicable requirements of the local jurisdiction was $1.7 $1.1 March 31, 2020 December 31, 2019, TDRs typically are the result of loss mitigation activities whereby concessions are granted to minimize loss and avoid foreclosure or repossession of collateral. For a loan modification to be considered a TDR, the borrower must be experiencing financial difficulty and a concession must be granted, except for an insignificant delay in payment. Section 4013 19. may not 30 December 31, 2019 March 1, 2020 December 31, 2020 60 19 Banking regulatory agencies released an interagency statement that offers practical expedients for modifications that occur in response to the COVID- 19 not six 30 not 4013 4013 second first second not 4013 six The Bank offered forbearance options for borrowers impacted by COVID- 19 three not three three not not April 29, 2020. Number of Loans Amount (Dollars in thousands) Real Estate: Residential 170 $ 21,998 Commercial 98 94,101 Construction 1 7,109 Commercial and Industrial 44 13,119 Consumer 201 4,051 Other 1 2,504 Total Loans in Forbearance 515 $ 142,882 Forbearance in the commercial real estate category includes, but is not $24.2 $17.9 $15.8 $11.9 $4.7 $3.1 The concessions granted for the TDRs in the portfolio primarily consist of, but are not 16 $2.9 $3.0 March 31, 2020 December 31, 2019, For the three March 31, 2020, no For the three March 31, 2019, one one No three March 31, 2020 2019, three March 31, 2019. Three Months Ended March 31, 2019 Pre- Post- Modification Modification Number Outstanding Outstanding of Recorded Recorded Related Contracts Investment Investment Allowance (Dollars in thousands) Real Estate: Residential 1 $ 61 $ 61 $ - The following table presents a summary of the loans considered to be impaired as of the dates indicated. March 31, 2020 Unpaid Average Interest Recorded Related Principal Recorded Income Investment Allowance Balance Investment Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,495 $ - $ 1,500 $ 1,498 $ 17 Commercial 5,187 - 5,203 5,230 54 Construction 853 - 853 853 10 Commercial and Industrial 792 - 957 812 1 Total With No Related Allowance Recorded $ 8,327 $ - $ 8,513 $ 8,393 $ 82 With A Related Allowance Recorded: Real Estate: Commercial $ 1,619 $ 392 $ 1,619 $ 1,630 $ 19 Commercial and Industrial 1,636 259 1,636 1,648 24 Total With A Related Allowance Recorded $ 3,255 $ 651 $ 3,255 $ 3,278 $ 43 Total Impaired Loans: Real Estate: Residential $ 1,495 $ - $ 1,500 $ 1,498 $ 17 Commercial 6,806 392 6,822 6,860 73 Construction 853 - 853 853 10 Commercial and Industrial 2,428 259 2,593 2,460 25 Total Impaired Loans $ 11,582 $ 651 $ 11,768 $ 11,671 $ 125 December 31, 2019 Unpaid Average Interest Recorded Related Principal Recorded Income Investment Allowance Balance Investment Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 549 $ - $ 553 $ 494 $ 20 Commercial 3,058 - 3,077 3,335 177 Commercial and Industrial 133 - 135 156 6 Total With No Related Allowance Recorded $ 3,740 $ - $ 3,765 $ 3,985 $ 203 With A Related Allowance Recorded: Real Estate: Commercial $ 1,646 $ 274 $ 1,646 $ 1,702 $ 81 Commercial and Industrial 2,378 610 2,529 2,448 113 Total With A Related Allowance Recorded $ 4,024 $ 884 $ 4,175 $ 4,150 $ 194 Total Impaired Loans Real Estate: Residential $ 549 $ - $ 553 $ 494 $ 20 Commercial 4,704 274 4,723 5,037 258 Commercial and Industrial 2,511 610 2,664 2,604 119 Total Impaired Loans $ 7,764 $ 884 $ 7,940 $ 8,135 $ 397 The $3.8 $2.3 $956,000 $853,000 two one March 31, 2020. The following table presents the activity in the allowance for loan losses (“ALLL”) summarized by major classifications and segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for potential impairment at the dates and for the periods indicated. Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2019 $ 2,023 $ 3,210 $ 285 $ 2,412 $ 1,417 $ - $ 520 $ 9,867 Charge-offs (25 ) - - - (99 ) - - (124 ) Recoveries 2 14 - 9 54 - - 79 Provision 685 1,651 379 (829 ) 507 - 107 2,500 March 31, 2020 $ 2,685 $ 4,875 $ 664 $ 1,592 $ 1,879 $ - $ 627 $ 12,322 March 31, 2020 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ - $ 392 $ - $ 259 $ - $ - $ - $ 651 Collectively Evaluated for Potential Impairment $ 2,685 $ 4,483 $ 664 $ 1,333 $ 1,879 $ - $ 627 $ 11,671 December 31, 2019 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ - $ 274 $ - $ 610 $ - $ - $ - $ 884 Collectively Evaluated for Potential Impairment $ 2,023 $ 2,936 $ 285 $ 1,802 $ 1,417 $ - $ 520 $ 8,983 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2018 $ 1,050 $ 2,693 $ 395 $ 2,807 $ 2,027 $ - $ 586 $ 9,558 Charge-offs - - - - (213 ) - - (213 ) Recoveries 4 13 - 1 24 - - 42 Provision 100 (156 ) 105 (255 ) (105 ) - 336 25 March 31, 2019 $ 1,154 $ 2,550 $ 500 $ 2,553 $ 1,733 $ - $ 922 $ 9,412 March 31, 2019 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ - $ 199 $ - $ 784 $ - $ - $ - $ 983 Collectively Evaluated for Potential Impairment $ 1,154 $ 2,351 $ 500 $ 1,769 $ 1,733 $ - $ 922 $ 8,429 The COVID- 19 $2.5 three March 31, 2020. Prior to the quarter ended March 31, 2020, two not March 31, 2020, five no two March 31, 2020, not first 2018, $1.4 March 31, 2020 two five not one The following table presents changes in the accretable discount on the loans acquired at fair value for the dates indicated (dollars in thousands). Accretable Discount (Dollars in Thousands) December 31, 2019 $ 1,628 Accretable Yield (76 ) March 31, 2020 $ 1,552 The following table presents the major classifications of loans summarized by individually evaluated for impairment and collectively evaluated for potential impairment as of the dates indicated. March 31, 2020 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 1,495 $ 6,806 $ 853 $ 2,428 $ - $ - $ 11,582 Collectively Evaluated for Potential Impairment 345,369 347,568 49,164 78,293 121,494 21,180 963,068 Total Loans $ 346,864 $ 354,374 $ 50,017 $ 80,721 $ 121,494 $ 21,180 $ 974,650 December 31, 2019 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 549 $ 4,704 $ - $ 2,511 $ - $ - $ 7,764 Collectively Evaluated for Potential Impairment 347,217 346,656 35,605 83,075 113,637 18,542 944,732 Total Loans $ 347,766 $ 351,360 $ 35,605 $ 85,586 $ 113,637 $ 18,542 $ 952,496

Note 5 - Deposits

Note 5 - Deposits	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 5. The following table shows the maturities of time deposits for the next five March 31, 2020 (Dollars in thousands) One Year or Less $ 82,680 Over One Through Two Years 54,134 Over Two Through Three Years 37,995 Over Three Through Four Years 23,340 Over Four Through Five Years 8,173 Over Five Years 5,267 Total $ 211,589 The balance in time deposits that meet or exceed the FDIC insurance limit of $250,000 $67.2 $69.3 March 31, 2020 December 31, 2019,

Note 6 - Short-term Borrowings

Note 6 - Short-term Borrowings	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Short-term Debt [Text Block]	Note 6. The following table sets forth the components of short-term borrowings as of the dates indicated. March 31, 2020 December 31, 2019 Weighted Weighted Average Average Amount Rate Amount Rate (Dollars in thousands) Securities Sold Under Agreements to Repurchase: Balance at Period End $ 34,967 0.57 % $ 30,571 0.57 % Average Balance Outstanding During the Period 29,539 0.61 29,976 0.62 Maximum Amount Outstanding at any Month End 34,967 34,197 Securities Collaterizing the Agreements at Period-End: Carrying Value 36,168 37,584 Market Value 37,475 37,873

Note 7 - Other Borrowed Funds

Note 7 - Other Borrowed Funds	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 7. Other borrowed funds consist of fixed rate advances from the Federal Home Loan Bank of Pittsburgh (“FHLB”). The following table sets forth the scheduled maturities of other borrowed funds at the dates indicated. March 31, 2020 December 31, 2019 Weighted Weighted Average Average Amount Rate Amount Rate (Dollars in thousands) Due in One Year $ 5,000 2.09 % $ 6,000 1.97 % Due After One Year to Two Years 3,000 2.23 5,000 2.18 Due After Two Years to Three Years 3,000 2.41 3,000 2.41 Total $ 11,000 2.21 $ 14,000 2.14 As of March 31, 2020, $420.9 $369.8 no $147.0 March 31, 2020 December 31, 2019, no March 31, 2020 December 31, 2019. At March 31, 2020, $98.0 no $60.0 March 31, 2020, December 31, 2019, March 31, 2020, December 31, 2019, no

Note 8 - Fair Value Disclosure

Note 8 - Fair Value Disclosure	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 8. FASB ASC 820 820 The three Level 1 Fair value is based on unadjusted quoted prices in active markets that are accessible to the Company for identical assets. These generally provide the most reliable evidence and are used to measure fair value whenever available. Level 2 Fair value is based on significant inputs, other than Level 1 2 not Level 3 Fair value is based on significant unobservable inputs. Examples of valuation methodologies that would result in Level 3 This hierarchy requires the use of observable market data when available. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The following table presents the financial assets measured at fair value on a recurring basis and reported on the Consolidated Statement of Financial Condition as of the dates indicated, by level within the fair value hierarchy. The majority of the Company’s securities are included in Level 2 2 third two no 3 three March 31, 2020 December 31, 2019. Fair Value March 31, December 31, Hierarchy 2020 2019 (Dollars in thousands) Available for Sales Securities: Debt Securities: U.S. Government Agencies Level 2 $ 8,008 $ 48,056 Obligations of States and Political Subdivisions Level 2 24,884 25,843 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 136,232 120,776 Total Debt Securities 169,124 194,675 Marketable Equity Securities: Mutual Funds Level 1 1,013 997 Other Level 1 1,274 1,713 Total Marketable Equity Securities 2,287 2,710 Total Available-for-Sale Securities $ 171,411 $ 197,385 The following table presents the financial assets measured at fair value on a nonrecurring basis on the Consolidated Statement of Financial Condition as of the dates indicated by level within the fair value hierarchy. The table also presents the significant unobservable inputs used in the fair value measurements. Impaired loans that are collateral dependent are written down to fair value through the establishment of specific reserves. Techniques used to value the collateral that secure the impaired loans include quoted market prices for identical assets classified as Level 1 2 3 Fair Value at Fair Value March 31, December 31, Valuation Significant Financial Asset Hierarchy 2020 2019 Techniques Unobservable Inputs Range (Dollars in thousands) Impaired Loans Level 3 $ 2,604 $ 3,140 Market Comparable Properties Marketability Discount 10% to 30% (1 ) OREO Level 3 76 58 Market Comparable Properties Marketability Discount 10% to 50% (1 ) ( 1 Impaired loans are evaluated when a loan is identified as impaired and valued at the lower of cost or fair value at that time. Fair value is measured based on the value of the collateral securing these loans and is classified as Level 3 March 31, 2020 December 31, 2019, $3.3 $4.0 $651,000 $884,000, OREO properties are evaluated at the time of acquisition and recorded at fair value, less estimated selling costs. After acquisition, OREO is recorded at the lower of cost or fair value, less estimated selling costs. The fair value of an OREO property is determined from a qualified independent appraisal and is classified as Level 3 For the three March 31, 2020, one $18,000 $4,000. two $76,000 For the three March 31, 2019, one $697,000 $33,000 one $46,000 $3,000 Financial instruments are defined as cash, evidence of an ownership in an entity, or a contract which creates an obligation or right to receive or deliver cash or another financial instrument from/to a second Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. If no may not may As certain assets such as deferred tax assets and premises and equipment are not not The following table presents the estimated fair values of the Company’s financial instruments at the dates indicated. March 31, 2020 December 31, 2019 Fair Value Carrying Fair Carrying Fair Hierarchy Value Value Value Value (Dollars in thousands) Financial Assets: Cash and Due From Banks: Interest Bearing Level 1 $ 64,004 $ 64,004 $ 68,798 $ 68,798 Non-Interest Bearing Level 1 14,095 14,095 11,419 11,419 Investment Securities: Available for Sale See Above 171,411 171,411 197,385 197,385 Loans, Net Level 3 962,328 1,004,210 942,629 961,110 Restricted Stock Level 2 3,590 3,590 3,656 3,656 Bank-Owned Life Insurance Level 2 24,361 24,361 24,222 24,222 Accrued Interest Receivable Level 2 3,274 3,274 3,297 3,297 Financial Liabilities: Deposits Level 2 1,106,640 1,116,037 1,118,359 1,128,078 Short-term Borrowings Level 2 34,967 34,967 30,571 30,571 Other Borrowed Funds Level 2 11,000 11,206 14,000 15,380 Accrued Interest Payable Level 2 863 863 987 987

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingent Liabilities	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 9. The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business primarily to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby and performance letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the Consolidated Statement of Financial Condition. The contract amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby and performance letters of credit written is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Commitments and conditional obligations are evaluated the same as on-balance-sheet instruments but do not not no The following table presents the unused and available credit balances of financial instruments whose contracts represent credit risk at the dates indicated. March 31, December 31, 2020 2019 (Dollars in thousands) Standby Letters of Credit $ 40,906 $ 42,041 Performance Letters of Credit 2,667 2,521 Construction Mortgages 77,672 59,689 Personal Lines of Credit 6,561 6,456 Overdraft Protection Lines 6,474 6,415 Home Equity Lines of Credit 20,459 20,560 Commercial Lines of Credit 77,470 102,422 Total Commitments $ 232,209 $ 240,104 Commitments to extend credit are agreements to lend to a customer as long as there is no may not may Performance letters of credit represent conditional commitments issued by the Company to guarantee the performance of a customer to a third one

Note 10 - Leases

Note 10 - Leases	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 10. The Company evaluates all contracts at commencement to determine if a lease is present. The Company’s lease contracts are all classified as operating leases and created operating right-of-use (“ROU”) assets and corresponding lease liabilities on the balance sheet. The leases are primarily ROU assets of land and building for branch and loan production locations. ROU assets are reported on the accrued interest and other assets line and the related lease liabilities on the accrued interest and other liabilities line on the Consolidated Statement of Financial Condition. The following tables present the ROU assets, lease expense, weighted average term, discount rate and maturity analysis of lease liabilities for operating leases for the periods indicated. Three Months Ended March 31, 2020 2019 (Dollars in thousands) Operating Lease Expense $ 116 $ 115 Variable Lease Expense 9 8 Total Lease Expense $ 125 $ 123 March 31, December 31, 2020 2019 Operating Leases: ROU Assets $ 1,205 $ 1,289 Weighted Average Lease Term in Years 7.11 7.06 Weighted Average Discount Rate 2.90 % 2.89 % March 31, 2020 Maturity Analysis: Due in One Year $ 405 Due After One Year to Two Years 292 Due After Two Years to Three Years 142 Due After Three Years to Four Years 66 Due After Four to Five Years 48 Due After Five Years 398 Total $ 1,351 Less: Present Value Discount 143 Lease Liabilities $ 1,208

Note 11 - Other Noninterest Exp

Note 11 - Other Noninterest Expense	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Other Operating Income and Expense [Text Block]	Note 11. The details of other noninterest expense for the Company’s consolidated statement of income for the three nine March 31, 2020 2019, Three Months Ended March 31, 2020 2019 (Dollars in thousands) Other Noninterest Expense Non-Employee Compensation $ 147 $ 140 Printing and Supplies 101 97 Postage 61 72 Telephone 167 143 Charitable Contributions 51 41 Dues and Subscriptions 76 52 Loan Expenses 145 85 Meals and Entertainment 40 55 Travel 54 35 Training 7 9 Bank Assessment 44 43 Insurance 56 53 Miscellaneous 162 159 Total Other Noninterest Expense $ 1,111 $ 984

Note 12 - Segment and Related I

Note 12 - Segment and Related Information	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 12. At March 31, 2020, two The following is a table of selected financial data for the Company’s subsidiaries and consolidated results at the dates and for the periods indicated. Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) March 31, 2020 Assets $ 1,312,732 $ 3,911 $ 151,555 $ (155,025 ) $ 1,313,173 Liabilities 1,166,590 1,424 30 (6,396 ) 1,161,648 Stockholders' equity 146,142 2,487 151,525 (148,629 ) 151,525 December 31, 2019 Assets $ 1,321,001 $ 4,076 $ 151,124 $ (154,664 ) $ 1,321,537 Liabilities 1,178,759 1,194 27 (9,540 ) 1,170,440 Stockholders' equity 142,242 2,882 151,097 (145,124 ) 151,097 Three Months Ended March 31, 2020 Interest and dividend income $ 12,313 $ 1 $ 15 $ - $ 12,329 Interest expense 1,796 - - - 1,796 Net interest income 10,517 1 15 - 10,533 Provision for loan losses 2,500 - - - 2,500 Net interest income after provision for loan losses 8,017 1 15 - 8,033 Noninterest income (loss) 1,044 1,281 (455 ) - 1,870 Noninterest expense 8,021 975 5 - 9,001 Undistributed net income of subsidiary 213 - 1,123 (1,336 ) - Income before income tax expense (benefit) 1,253 307 678 (1,336 ) 902 Income tax expense (benefit) 130 94 (95 ) - 129 Net income $ 1,123 $ 213 $ 773 $ (1,336 ) $ 773 Three Months Ended March 31, 2019 Interest and dividend income $ 12,281 $ 1 $ 1,318 $ (1,304 ) $ 12,296 Interest expense 1,862 - - - 1,862 Net interest income 10,419 1 1,318 (1,304 ) 10,434 Provision for loan losses 25 - - - 25 Net interest income after provision for loan losses 10,394 1 1,318 (1,304 ) 10,409 Noninterest income 958 1,147 8 - 2,113 Noninterest expense 7,901 975 3 - 8,879 Undistributed net income of subsidiary 118 - 1,604 (1,722 ) - Income before income tax expense 3,569 173 2,927 (3,026 ) 3,643 Income tax expense 661 55 2 - 718 Net income $ 2,908 $ 118 $ 2,925 $ (3,026 ) $ 2,925

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of CB Financial Services, Inc. (“CB Financial”) and its wholly owned subsidiary, Community Bank (the “Bank”), and the Bank’s wholly-owned subsidiary, Exchange Underwriters, Inc. (“Exchange Underwriters” or “EU”). CB Financial and the Bank are collectively referred to as the “Company”. All intercompany transactions and balances have been eliminated in consolidation. The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not In the opinion of management, the accompanying unaudited interim financial statements include all adjustments considered necessary for a fair presentation of the Company’s financial position and results of operations at the dates and for the periods presented. All these adjustments are of a normal, recurring nature, and they are the only adjustments included in the accompanying unaudited interim financial statements. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10 December 31, 2019. not The Company evaluated subsequent events through the date the consolidated financial statements were filed with the SEC and incorporated into the consolidated financial statements the effect of all material known events determined by Accounting Standards Codification ("ASC”) 855, Subsequent Events
Nature of Operations [Policy Text Block]	Nature of Operations The Company derives substantially all its income from banking and bank-related services which include interest earnings on commercial, commercial mortgage, residential real estate and consumer loan financing, as well as interest earnings on investment securities and fees generated from deposit services to its customers. The Company provides banking services through its subsidiary, Community Bank, a Pennsylvania-chartered commercial bank headquartered in Carmichaels, Pennsylvania. The Bank operates from twenty seven one
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain comparative amounts for the prior year have been reclassified to conform to the current year presentation. Such reclassifications did not
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired. At March 31, 2020 December 31, 2019, $28.4 October 31 two 100% In 2019, 2017 04 one not not The COVID- 19 March 2020 19 not 19, March 31, 2020. Determining the fair value of a reporting unit under a quantitative goodwill impairment test is judgmental and often involves the use of significant estimates and assumptions. The Company utilized a market approach to determine the fair value of the Community Banking reporting unit. Significant assumptions inherent in the valuation methodologies for goodwill are employed and include, but are not 2008 2010 19 Based on the analysis, management determined that goodwill was not March 31, 2020. 19
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Standards In March 2020, ASU2020 04, Reference Rate Reform (Topic 848 not not not 2020 04 March 12, 2020 December 31, 2022. may may In August 2018, 2018 15 , Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350 40 2018 15 not first 2020 not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 1 2 3 2018 13 2018 13 3 3 first 2020. 3 not In January 2017, 2017 04, Intangibles - Goodwill and Other (Topic 350 2017 04 second one not not 2017 04 December 15, 2019, 2017 04 October 31, 2019 not In September 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326 2016 13 2016 13 2016 13 not 2016 13 not 2016 13 December 15, 2019, November 2019, 2016 13 January 1, 2023. one one

Note 2 - Earnings Per Share (Ta

Note 2 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2020 2019 (Dollars in thousands, except share and per share data) Net income $ 773 $ 2,925 Weighted-Average Basic Common Shares Outstanding 5,431,199 5,432,856 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 25,668 18,622 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,456,867 5,451,478 Earnings per share: Basic $ 0.14 $ 0.54 Diluted 0.14 0.54

Note 3 - Investment Securities

Note 3 - Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Available-for-sale Securities [Table Text Block]	March 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (Dollars in thousands) Debt Securities: U.S. Government Agencies $ 7,913 $ 95 $ - $ 8,008 Obligations of States and Political Subdivisions 23,869 1,016 (1 ) 24,884 Mortgage-Backed Securities - Government-Sponsored Enterprises 130,450 5,782 - 136,232 Total Debt Securities $ 162,232 $ 6,893 $ (1 ) 169,124 Marketable Equity Securities: Mutual Funds 1,013 Other 1,274 Total Marketable Equity Securities 2,287 Total Available-for-Sale Securities $ 171,411 December 31, 2019 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (Dollars in thousands) Debt Securities: U.S. Government Agencies $ 47,993 $ 227 $ (164 ) $ 48,056 Obligations of States and Political Subdivisions 25,026 819 (2 ) 25,843 Mortgage-Backed Securities - Government-Sponsored Enterprises 118,282 2,601 (107 ) 120,776 Total Debt Securities $ 191,301 $ 3,647 $ (273 ) 194,675 Marketable Equity Securities: Mutual Funds 997 Other 1,713 Total Marketable Equity Securities 2,710 Total Available-for-Sale Securities $ 197,385
Schedule of Unrealized Loss on Investments [Table Text Block]	March 31, 2020 Less than 12 months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized Securities Value Losses Securities Value Losses Securities Value Losses (Dollars in thousands) Obligations of States and Political Subdivisions 1 $ 509 $ (1 ) - $ - $ - 1 $ 509 $ (1 ) December 31, 2019 Less than 12 months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized Securities Value Losses Securities Value Losses Securities Value Losses (Dollars in thousands) U.S. Government Agencies 6 $ 16,116 $ (83 ) 6 $ 13,938 $ (81 ) 12 $ 30,054 $ (164 ) Obligations of States and Political Subdivisions - - - 1 509 (2 ) 1 509 (2 ) Mortgage-Backed Securities - Government Sponsored Enterprises 7 20,003 (104 ) 1 1,711 (3 ) 8 21,714 (107 ) Total 13 $ 36,119 $ (187 ) 8 $ 16,158 $ (86 ) 21 $ 52,277 $ (273 )
Investments Classified by Contractual Maturity Date [Table Text Block]	March 31, 2020 Amortized Fair Cost Value (Dollars in thousands) Due in One Year or Less $ 1,535 $ 1,536 Due after One Year through Five Years 6,116 6,242 Due after Five Years through Ten Years 26,051 27,152 Due after Ten Years 128,530 134,194 Total $ 162,232 $ 169,124

Note 4 - Loans and Allowance _2

Note 4 - Loans and Allowance for Loan Losses (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, 2020 December 31, 2019 Amount Percent Amount Percent (Dollars in thousands) Real Estate: Residential $ 346,864 35.5 % $ 347,766 36.6 % Commercial 354,374 36.4 351,360 36.9 Construction 50,017 5.1 35,605 3.7 Commercial and Industrial 80,721 8.3 85,586 9.0 Consumer 121,494 12.5 113,637 11.9 Other 21,180 2.2 18,542 1.9 Total Loans 974,650 100.0 % 952,496 100.0 % Allowance for Loan Losses (12,322 ) (9,867 ) Loans, Net $ 962,328 $ 942,629
Financing Receivable Credit Quality Indicators [Table Text Block]	March 31, 2020 Special Pass Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 342,785 $ 1,028 $ 3,051 $ - $ 346,864 Commercial 312,089 36,496 5,789 - 354,374 Construction 45,985 3,179 853 - 50,017 Commercial and Industrial 74,264 4,109 1,667 681 80,721 Consumer 121,337 - 157 - 121,494 Other 21,094 86 - - 21,180 Total Loans $ 917,554 $ 44,898 $ 11,517 $ 681 $ 974,650 December 31, 2019 Special Pass Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 343,851 $ 1,997 $ 1,918 $ - $ 347,766 Commercial 335,436 12,260 3,664 - 351,360 Construction 33,342 2,263 - - 35,605 Commercial and Industrial 75,201 7,975 1,691 719 85,586 Consumer 113,527 - 110 - 113,637 Other 18,452 90 - - 18,542 Total Loans $ 919,809 $ 24,585 $ 7,383 $ 719 $ 952,496
Financing Receivable, Past Due [Table Text Block]	March 31, 2020 30-59 60-89 90 Days Loans Days Days Or More Total Non- Total Current Past Due Past Due Past Due Past Due Accrual Loans (Dollars in Thousands) Real Estate: Residential $ 340,982 $ 3,824 $ 61 $ - $ 3,885 $ 1,997 $ 346,864 Commercial 354,168 45 - - 45 161 354,374 Construction 49,177 407 433 - 840 - 50,017 Commercial and Industrial 80,007 - - - - 714 80,721 Consumer 120,442 845 50 - 895 157 121,494 Other 21,180 - - - - - 21,180 Total Loans $ 965,956 $ 5,121 $ 544 $ - $ 5,665 $ 3,029 $ 974,650 December 31, 2019 30-59 60-89 90 Days Loans Days Days Or More Total Non- Total Current Past Due Past Due Past Due Past Due Accrual Loans (Dollars in Thousands) Real Estate: Residential $ 342,010 $ 3,462 $ 281 $ 196 $ 3,939 $ 1,817 $ 347,766 Commercial 351,104 22 - - 22 234 351,360 Construction 35,605 - - - - - 35,605 Commercial and Industrial 84,280 388 178 - 566 740 85,586 Consumer 112,438 923 140 26 1,089 110 113,637 Other 18,542 - - - - - 18,542 Total Loans $ 943,979 $ 4,795 $ 599 $ 222 $ 5,616 $ 2,901 $ 952,496
Financing Receivable, Nonaccrual [Table Text Block]	March 31, December 31, 2020 2019 (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,997 $ 1,817 Commercial 161 234 Commercial and Industrial 714 740 Consumer 157 110 Total Nonaccrual Loans 3,029 2,901 Accruing Loans Past Due 90 Days or More: Real Estate: Residential - 196 Consumer - 26 Total Accruing Loans Past Due 90 Days or More - 222 Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More 3,029 3,123 Troubled Debt Restructurings, Accruing: Real Estate Residential 503 511 Commercial 1,621 1,648 Commercial and Industrial 79 100 Total Troubled Debt Restructurings, Accruing 2,203 2,259 Total Nonperforming Loans 5,232 5,382 Other Real Estate Owned: Residential 117 41 Commercial 174 192 Total Other Real Estate Owned 291 233 Total Nonperforming Assets $ 5,523 $ 5,615 Nonperforming Loans to Total Loans 0.54 % 0.57 % Nonperforming Assets to Total Assets 0.42 0.42
Financing Receivable, Loan Forbearance [Table Text Block]	Number of Loans Amount (Dollars in thousands) Real Estate: Residential 170 $ 21,998 Commercial 98 94,101 Construction 1 7,109 Commercial and Industrial 44 13,119 Consumer 201 4,051 Other 1 2,504 Total Loans in Forbearance 515 $ 142,882
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	Three Months Ended March 31, 2019 Pre- Post- Modification Modification Number Outstanding Outstanding of Recorded Recorded Related Contracts Investment Investment Allowance (Dollars in thousands) Real Estate: Residential 1 $ 61 $ 61 $ -
Impaired Financing Receivables [Table Text Block]	March 31, 2020 Unpaid Average Interest Recorded Related Principal Recorded Income Investment Allowance Balance Investment Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,495 $ - $ 1,500 $ 1,498 $ 17 Commercial 5,187 - 5,203 5,230 54 Construction 853 - 853 853 10 Commercial and Industrial 792 - 957 812 1 Total With No Related Allowance Recorded $ 8,327 $ - $ 8,513 $ 8,393 $ 82 With A Related Allowance Recorded: Real Estate: Commercial $ 1,619 $ 392 $ 1,619 $ 1,630 $ 19 Commercial and Industrial 1,636 259 1,636 1,648 24 Total With A Related Allowance Recorded $ 3,255 $ 651 $ 3,255 $ 3,278 $ 43 Total Impaired Loans: Real Estate: Residential $ 1,495 $ - $ 1,500 $ 1,498 $ 17 Commercial 6,806 392 6,822 6,860 73 Construction 853 - 853 853 10 Commercial and Industrial 2,428 259 2,593 2,460 25 Total Impaired Loans $ 11,582 $ 651 $ 11,768 $ 11,671 $ 125 December 31, 2019 Unpaid Average Interest Recorded Related Principal Recorded Income Investment Allowance Balance Investment Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 549 $ - $ 553 $ 494 $ 20 Commercial 3,058 - 3,077 3,335 177 Commercial and Industrial 133 - 135 156 6 Total With No Related Allowance Recorded $ 3,740 $ - $ 3,765 $ 3,985 $ 203 With A Related Allowance Recorded: Real Estate: Commercial $ 1,646 $ 274 $ 1,646 $ 1,702 $ 81 Commercial and Industrial 2,378 610 2,529 2,448 113 Total With A Related Allowance Recorded $ 4,024 $ 884 $ 4,175 $ 4,150 $ 194 Total Impaired Loans Real Estate: Residential $ 549 $ - $ 553 $ 494 $ 20 Commercial 4,704 274 4,723 5,037 258 Commercial and Industrial 2,511 610 2,664 2,604 119 Total Impaired Loans $ 7,764 $ 884 $ 7,940 $ 8,135 $ 397
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2019 $ 2,023 $ 3,210 $ 285 $ 2,412 $ 1,417 $ - $ 520 $ 9,867 Charge-offs (25 ) - - - (99 ) - - (124 ) Recoveries 2 14 - 9 54 - - 79 Provision 685 1,651 379 (829 ) 507 - 107 2,500 March 31, 2020 $ 2,685 $ 4,875 $ 664 $ 1,592 $ 1,879 $ - $ 627 $ 12,322 March 31, 2020 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ - $ 392 $ - $ 259 $ - $ - $ - $ 651 Collectively Evaluated for Potential Impairment $ 2,685 $ 4,483 $ 664 $ 1,333 $ 1,879 $ - $ 627 $ 11,671 December 31, 2019 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ - $ 274 $ - $ 610 $ - $ - $ - $ 884 Collectively Evaluated for Potential Impairment $ 2,023 $ 2,936 $ 285 $ 1,802 $ 1,417 $ - $ 520 $ 8,983 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2018 $ 1,050 $ 2,693 $ 395 $ 2,807 $ 2,027 $ - $ 586 $ 9,558 Charge-offs - - - - (213 ) - - (213 ) Recoveries 4 13 - 1 24 - - 42 Provision 100 (156 ) 105 (255 ) (105 ) - 336 25 March 31, 2019 $ 1,154 $ 2,550 $ 500 $ 2,553 $ 1,733 $ - $ 922 $ 9,412 March 31, 2019 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ - $ 199 $ - $ 784 $ - $ - $ - $ 983 Collectively Evaluated for Potential Impairment $ 1,154 $ 2,351 $ 500 $ 1,769 $ 1,733 $ - $ 922 $ 8,429
Schedule of Accretable Discount on Loans Acquired at Fair Value [Table Text Block]	Accretable Discount (Dollars in Thousands) December 31, 2019 $ 1,628 Accretable Yield (76 ) March 31, 2020 $ 1,552
Allowance for Credit Loss Individually Collectively Evaluated for Impairment [Table Text Block]	March 31, 2020 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 1,495 $ 6,806 $ 853 $ 2,428 $ - $ - $ 11,582 Collectively Evaluated for Potential Impairment 345,369 347,568 49,164 78,293 121,494 21,180 963,068 Total Loans $ 346,864 $ 354,374 $ 50,017 $ 80,721 $ 121,494 $ 21,180 $ 974,650 December 31, 2019 Real Real Real Commercial Estate Estate Estate and Residential Commercial Construction Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 549 $ 4,704 $ - $ 2,511 $ - $ - $ 7,764 Collectively Evaluated for Potential Impairment 347,217 346,656 35,605 83,075 113,637 18,542 944,732 Total Loans $ 347,766 $ 351,360 $ 35,605 $ 85,586 $ 113,637 $ 18,542 $ 952,496

Note 5 - Deposits (Tables)

Note 5 - Deposits (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Time Deposit Maturities [Table Text Block]	March 31, 2020 (Dollars in thousands) One Year or Less $ 82,680 Over One Through Two Years 54,134 Over Two Through Three Years 37,995 Over Three Through Four Years 23,340 Over Four Through Five Years 8,173 Over Five Years 5,267 Total $ 211,589

Note 6 - Short-term Borrowings

Note 6 - Short-term Borrowings (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Debt [Table Text Block]	March 31, 2020 December 31, 2019 Weighted Weighted Average Average Amount Rate Amount Rate (Dollars in thousands) Securities Sold Under Agreements to Repurchase: Balance at Period End $ 34,967 0.57 % $ 30,571 0.57 % Average Balance Outstanding During the Period 29,539 0.61 29,976 0.62 Maximum Amount Outstanding at any Month End 34,967 34,197 Securities Collaterizing the Agreements at Period-End: Carrying Value 36,168 37,584 Market Value 37,475 37,873

Note 7 - Other Borrowed Funds (

Note 7 - Other Borrowed Funds (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	March 31, 2020 December 31, 2019 Weighted Weighted Average Average Amount Rate Amount Rate (Dollars in thousands) Due in One Year $ 5,000 2.09 % $ 6,000 1.97 % Due After One Year to Two Years 3,000 2.23 5,000 2.18 Due After Two Years to Three Years 3,000 2.41 3,000 2.41 Total $ 11,000 2.21 $ 14,000 2.14

Note 8 - Fair Value Disclosure

Note 8 - Fair Value Disclosure (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value March 31, December 31, Hierarchy 2020 2019 (Dollars in thousands) Available for Sales Securities: Debt Securities: U.S. Government Agencies Level 2 $ 8,008 $ 48,056 Obligations of States and Political Subdivisions Level 2 24,884 25,843 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 136,232 120,776 Total Debt Securities 169,124 194,675 Marketable Equity Securities: Mutual Funds Level 1 1,013 997 Other Level 1 1,274 1,713 Total Marketable Equity Securities 2,287 2,710 Total Available-for-Sale Securities $ 171,411 $ 197,385
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Fair Value at Fair Value March 31, December 31, Valuation Significant Financial Asset Hierarchy 2020 2019 Techniques Unobservable Inputs Range (Dollars in thousands) Impaired Loans Level 3 $ 2,604 $ 3,140 Market Comparable Properties Marketability Discount 10% to 30% (1 ) OREO Level 3 76 58 Market Comparable Properties Marketability Discount 10% to 50% (1 )
Fair Value, by Balance Sheet Grouping [Table Text Block]	March 31, 2020 December 31, 2019 Fair Value Carrying Fair Carrying Fair Hierarchy Value Value Value Value (Dollars in thousands) Financial Assets: Cash and Due From Banks: Interest Bearing Level 1 $ 64,004 $ 64,004 $ 68,798 $ 68,798 Non-Interest Bearing Level 1 14,095 14,095 11,419 11,419 Investment Securities: Available for Sale See Above 171,411 171,411 197,385 197,385 Loans, Net Level 3 962,328 1,004,210 942,629 961,110 Restricted Stock Level 2 3,590 3,590 3,656 3,656 Bank-Owned Life Insurance Level 2 24,361 24,361 24,222 24,222 Accrued Interest Receivable Level 2 3,274 3,274 3,297 3,297 Financial Liabilities: Deposits Level 2 1,106,640 1,116,037 1,118,359 1,128,078 Short-term Borrowings Level 2 34,967 34,967 30,571 30,571 Other Borrowed Funds Level 2 11,000 11,206 14,000 15,380 Accrued Interest Payable Level 2 863 863 987 987

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingent Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	March 31, December 31, 2020 2019 (Dollars in thousands) Standby Letters of Credit $ 40,906 $ 42,041 Performance Letters of Credit 2,667 2,521 Construction Mortgages 77,672 59,689 Personal Lines of Credit 6,561 6,456 Overdraft Protection Lines 6,474 6,415 Home Equity Lines of Credit 20,459 20,560 Commercial Lines of Credit 77,470 102,422 Total Commitments $ 232,209 $ 240,104

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Operating Leases [Table Text Block]	Three Months Ended March 31, 2020 2019 (Dollars in thousands) Operating Lease Expense $ 116 $ 115 Variable Lease Expense 9 8 Total Lease Expense $ 125 $ 123 March 31, December 31, 2020 2019 Operating Leases: ROU Assets $ 1,205 $ 1,289 Weighted Average Lease Term in Years 7.11 7.06 Weighted Average Discount Rate 2.90 % 2.89 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	March 31, 2020 Maturity Analysis: Due in One Year $ 405 Due After One Year to Two Years 292 Due After Two Years to Three Years 142 Due After Three Years to Four Years 66 Due After Four to Five Years 48 Due After Five Years 398 Total $ 1,351 Less: Present Value Discount 143 Lease Liabilities $ 1,208

Note 11 - Other Noninterest E_2

Note 11 - Other Noninterest Expense (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	Three Months Ended March 31, 2020 2019 (Dollars in thousands) Other Noninterest Expense Non-Employee Compensation $ 147 $ 140 Printing and Supplies 101 97 Postage 61 72 Telephone 167 143 Charitable Contributions 51 41 Dues and Subscriptions 76 52 Loan Expenses 145 85 Meals and Entertainment 40 55 Travel 54 35 Training 7 9 Bank Assessment 44 43 Insurance 56 53 Miscellaneous 162 159 Total Other Noninterest Expense $ 1,111 $ 984

Note 12 - Segment and Related_2

Note 12 - Segment and Related Information (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) March 31, 2020 Assets $ 1,312,732 $ 3,911 $ 151,555 $ (155,025 ) $ 1,313,173 Liabilities 1,166,590 1,424 30 (6,396 ) 1,161,648 Stockholders' equity 146,142 2,487 151,525 (148,629 ) 151,525 December 31, 2019 Assets $ 1,321,001 $ 4,076 $ 151,124 $ (154,664 ) $ 1,321,537 Liabilities 1,178,759 1,194 27 (9,540 ) 1,170,440 Stockholders' equity 142,242 2,882 151,097 (145,124 ) 151,097 Three Months Ended March 31, 2020 Interest and dividend income $ 12,313 $ 1 $ 15 $ - $ 12,329 Interest expense 1,796 - - - 1,796 Net interest income 10,517 1 15 - 10,533 Provision for loan losses 2,500 - - - 2,500 Net interest income after provision for loan losses 8,017 1 15 - 8,033 Noninterest income (loss) 1,044 1,281 (455 ) - 1,870 Noninterest expense 8,021 975 5 - 9,001 Undistributed net income of subsidiary 213 - 1,123 (1,336 ) - Income before income tax expense (benefit) 1,253 307 678 (1,336 ) 902 Income tax expense (benefit) 130 94 (95 ) - 129 Net income $ 1,123 $ 213 $ 773 $ (1,336 ) $ 773 Three Months Ended March 31, 2019 Interest and dividend income $ 12,281 $ 1 $ 1,318 $ (1,304 ) $ 12,296 Interest expense 1,862 - - - 1,862 Net interest income 10,419 1 1,318 (1,304 ) 10,434 Provision for loan losses 25 - - - 25 Net interest income after provision for loan losses 10,394 1 1,318 (1,304 ) 10,409 Noninterest income 958 1,147 8 - 2,113 Noninterest expense 7,901 975 3 - 8,879 Undistributed net income of subsidiary 118 - 1,604 (1,722 ) - Income before income tax expense 3,569 173 2,927 (3,026 ) 3,643 Income tax expense 661 55 2 - 718 Net income $ 2,908 $ 118 $ 2,925 $ (3,026 ) $ 2,925

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)
Goodwill, Ending Balance	$ 28,425	$ 28,425	$ 28,400
Number of Reporting Units	2
Goodwill, Impairment Loss	$ 0

Note 2 - Earnings Per Share (De

Note 2 - Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Incremental Common Shares Attributable to Conversion of Debt Securities, Total (in shares)	0	0
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	78,545	83,688
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	30,250	0

Note 2 - Earnings Per Share - B

Note 2 - Earnings Per Share - Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Net Income	$ 773	$ 2,925
Basic (in shares)	5,431,199	5,432,856
Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) (in shares)	25,668	18,622
Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding (in shares)	5,456,867	5,451,478
EARNINGS PER SHARE
Basic (in dollars per share)	$ 0.14	$ 0.54
Diluted (in dollars per share)	$ 0.14	$ 0.54

Note 3 - Investment Securitie_2

Note 3 - Investment Securities (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Credit Losses on Debt Securities Held, Ending Balance	$ 0		$ 0
Equity Securities, FV-NI, Realized Gain (Loss), Total	0	$ 0
Proceeds from Sale of Debt Securities, Available-for-sale	$ 0
Debt Securities, Available-for-sale, Realized Loss		$ 60,000

Note 3 - Investment Securitie_3

Note 3 - Investment Securities - Amortized Cost and Fair Value of Investment Securities Available-for-sale (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Securities available-for-sale, amortized cost	$ 162,232	$ 191,301
Securities available-for-sale, gross unrealized gains	6,893	3,647
Securities available-for-sale, gross unrealized losses	(1)	(273)
Securities available-for-sale, fair value	169,124	194,675
Equity securities	2,287	2,710
Total Available-for-Sale Securities	171,411	197,385
US Government Agencies Debt Securities [Member]
Securities available-for-sale, amortized cost	7,913	47,993
Securities available-for-sale, gross unrealized gains	95	227
Securities available-for-sale, gross unrealized losses		(164)
Securities available-for-sale, fair value	8,008	48,056
US States and Political Subdivisions Debt Securities [Member]
Securities available-for-sale, amortized cost	23,869	25,026
Securities available-for-sale, gross unrealized gains	1,016	819
Securities available-for-sale, gross unrealized losses	(1)	(2)
Securities available-for-sale, fair value	24,884	25,843
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available-for-sale, amortized cost	130,450	118,282
Securities available-for-sale, gross unrealized gains	5,782	2,601
Securities available-for-sale, gross unrealized losses		(107)
Securities available-for-sale, fair value	136,232	120,776
Equity Securities - Mutual Funds [Member]
Equity securities	1,013	997
Other [Member]
Equity securities	$ 1,274	$ 1,713

Note 3 - Investment Securitie_4

Note 3 - Investment Securities - Gross Unrealized Losses and Fair Value by Investment Category and Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Securities in continuous unrealized loss position, less than twelve months, number of securities		13
Securities in continuous unrealized loss position, less than twelve months, fair value		$ 36,119
Securities in continuous unrealized loss position, less than twelve months, gross unrealized losses		$ (187)
Securities in continuous unrealized loss position, twelve months or more, number of securities		8
Securities in continuous unrealized loss position, twelve months or more, fair value		$ 16,158
Securities in continuous unrealized loss position, twelve months or more, gross unrealized losses		$ (86)
Securities in continuous unrealized loss position, number of securities		21
Securities in continuous unrealized loss position, fair value		$ 52,277
Securities in continuous unrealized loss position, gross unrealized losses		$ (273)
US States and Political Subdivisions Debt Securities [Member]
Securities in continuous unrealized loss position, less than twelve months, number of securities	1
Securities in continuous unrealized loss position, less than twelve months, fair value	$ 509
Securities in continuous unrealized loss position, less than twelve months, gross unrealized losses	$ (1)
Securities in continuous unrealized loss position, twelve months or more, number of securities		1
Securities in continuous unrealized loss position, twelve months or more, fair value		$ 509
Securities in continuous unrealized loss position, twelve months or more, gross unrealized losses		$ (2)
Securities in continuous unrealized loss position, number of securities	1	1
Securities in continuous unrealized loss position, fair value	$ 509	$ 509
Securities in continuous unrealized loss position, gross unrealized losses	$ (1)	$ (2)
US Government Agencies Debt Securities [Member]
Securities in continuous unrealized loss position, less than twelve months, number of securities		6
Securities in continuous unrealized loss position, less than twelve months, fair value		$ 16,116
Securities in continuous unrealized loss position, less than twelve months, gross unrealized losses		$ (83)
Securities in continuous unrealized loss position, twelve months or more, number of securities		6
Securities in continuous unrealized loss position, twelve months or more, fair value		$ 13,938
Securities in continuous unrealized loss position, twelve months or more, gross unrealized losses		$ (81)
Securities in continuous unrealized loss position, number of securities		12
Securities in continuous unrealized loss position, fair value		$ 30,054
Securities in continuous unrealized loss position, gross unrealized losses		$ (164)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities in continuous unrealized loss position, less than twelve months, number of securities		7
Securities in continuous unrealized loss position, less than twelve months, fair value		$ 20,003
Securities in continuous unrealized loss position, less than twelve months, gross unrealized losses		$ (104)
Securities in continuous unrealized loss position, twelve months or more, number of securities		1
Securities in continuous unrealized loss position, twelve months or more, fair value		$ 1,711
Securities in continuous unrealized loss position, twelve months or more, gross unrealized losses		$ (3)
Securities in continuous unrealized loss position, number of securities		8
Securities in continuous unrealized loss position, fair value		$ 21,714
Securities in continuous unrealized loss position, gross unrealized losses		$ (107)

Note 3 - Investment Securitie_5

Note 3 - Investment Securities - Maturities of Investment Securities Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Due in one year or less, amortized cost	$ 1,535
Due in one year or less, fair value	1,536
Due after one year through five years, amortized cost	6,116
Due after one year through five years, fair value	6,242
Due after five years through ten years, amortized cost	26,051
Due after five years through ten years, fair value	27,152
Due after ten years, amortized cost	128,530
Due after ten years, fair value	134,194
Total, amortized cost	162,232	$ 191,301
Total, fair value	$ 169,124	$ 194,675

Note 4 - Loans and Allowance _3

Note 4 - Loans and Allowance for Loan Losses (Details Textual)	1 Months Ended		3 Months Ended
	Apr. 30, 2020	Apr. 29, 2020USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)
Loans and Leases Receivable, Gross, Total			$ 974,650,000			$ 952,496,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Total			950,000			907,000
Real Estate Loans Serviced for Others			101,200,000			100,000,000
Mortgage Loans in Process of Foreclosure, Amount			$ 1,700,000			$ 1,100,000
Financing Receivable, TDRs, Number of Contracts			16			16
Financing Receivable, Troubled Debt Restructuring			$ 2,900,000			$ 3,000,000
Financing Receivable, Modifications, Number of Termed Out			0
Financing Receivable, Modifications, Number of Contracts Paid Off			0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts			0	0
Increase (Decrease) in Impaired Financing Receivable, Recorded Investment			$ 3,800,000
Provision for Loan and Lease Losses, Total			2,500,000	$ 25,000
Unlikely to be Collected Financing Receivable [Member]
Loans and Leases Receivable, Gross, Total			0			0
Special Mention [Member]
Loans and Leases Receivable, Gross, Total			44,898,000			24,585,000
Increase (Decrease) in Loans and Leases Receivable			20,300,000
Substandard [Member]
Loans and Leases Receivable, Gross, Total			11,517,000			7,383,000
Increase (Decrease) in Loans and Leases Receivable			4,100,000
COVID-19 [Member]
Provision for Loan and Lease Losses, Total			2,500,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Loans and Leases Receivable, Gross, Total			80,721,000			85,586,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total			4,109,000			7,975,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total			1,667,000			1,691,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Substandard [Member] | Loans with Lease Disputes [Member]
Loans and Leases Receivable, Gross, Total			$ 2,300,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Financial Asset Originated [Member] | First Round of Paycheck Protection Program [Member]
Financing Receivable, Number of Contracts			181
Loans and Leases Receivable, Gross, Total			$ 38,600,000
Loan Processing Fee Income			$ 1,200,000
Small Business Employees Impacted by Approved Loans			3,081
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Loans and Leases Receivable, Gross, Total			$ 354,374,000			351,360,000
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total			36,496,000			12,260,000
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total			5,789,000			3,664,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Loans and Leases Receivable, Gross, Total			346,864,000			347,766,000
Financing Receivable, Modifications, Number of Termed Out				1
Financing Receivable, Modifications, Number of Contracts Paid Off				1
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total			1,028,000			1,997,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total			$ 3,051,000			1,918,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member] | Loans with Insufficient Debt Service Coverage [Member]
Financing Receivable, Number of Contracts			2
Loans and Leases Receivable, Gross, Total			$ 956,000
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Loans and Leases Receivable, Gross, Total			50,017,000			35,605,000
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Special Mention [Member]
Loans and Leases Receivable, Gross, Total			3,179,000			2,263,000
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member]
Loans and Leases Receivable, Gross, Total			$ 853,000
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member] | Loans with Insufficient Debt Service Coverage [Member]
Financing Receivable, Number of Contracts			1
Loans and Leases Receivable, Gross, Total			$ 853,000
Commercial and Industrial Segment [Member]
Allowance for Loan and Lease Losses, Write-offs					$ 1,400,000
Subsequent Event [Member]
Servicing Agent Fee, Percentage	0.75%
Loans and Leases Receivable in Forbearance, Gross		$ 142,882,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Loans and Leases Receivable in Forbearance, Gross		$ 13,119,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Financial Asset Originated [Member] | Second Round of the Paycheck Protection Program [Member]
Financing Receivable, Number of Contracts		315
Loans and Leases Receivable, Gross, Total		$ 27,600,000
Loan Processing Fee Income		1,000,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Loans and Leases Receivable in Forbearance, Gross		94,101,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Retail Space [Member]
Loans and Leases Receivable in Forbearance, Gross		24,200,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Nonowner Occupied Multi-family Apartments [Member]
Loans and Leases Receivable in Forbearance, Gross		17,900,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Hotels [Member]
Loans and Leases Receivable in Forbearance, Gross		15,800,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Warehouse Space [Member]
Loans and Leases Receivable in Forbearance, Gross		11,900,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Business Dependent on Oil and Gas Industry [Member]
Loans and Leases Receivable in Forbearance, Gross		4,700,000
Subsequent Event [Member] | Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Hotels in Proximity to Oil and Gas Related Activity [Member]
Loans and Leases Receivable in Forbearance, Gross		3,100,000
Subsequent Event [Member] | Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Loans and Leases Receivable in Forbearance, Gross		21,998,000
Subsequent Event [Member] | Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Loans and Leases Receivable in Forbearance, Gross		$ 7,109,000

Note 4 - Loans and Allowance _4

Note 4 - Loans and Allowance for Loan Loss - Composition of Loan Portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loans	$ 974,650	$ 952,496
Loans, percent	100.00%	100.00%
Allowance for loan losses	$ (12,322)	$ (9,867)
Loans, Net	962,328	942,629
Originated Loans [Member]
Allowance for loan losses	(12,322)	(9,867)
Loans, Net	962,328	942,629
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Loans	346,864	347,766
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Originated Loans [Member]
Loans	$ 346,864	$ 347,766
Loans, percent	35.50%	36.60%
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Loans	$ 354,374	$ 351,360
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Originated Loans [Member]
Loans	$ 354,374	$ 351,360
Loans, percent	36.40%	36.90%
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Loans	$ 80,721	$ 85,586
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Originated Loans [Member]
Loans	$ 80,721	$ 85,586
Loans, percent	8.30%	9.00%
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Loans	$ 50,017	$ 35,605
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Originated Loans [Member]
Loans	$ 50,017	$ 35,605
Loans, percent	5.10%	3.70%
Consumer Portfolio Segment [Member]
Loans	$ 121,494	$ 113,637
Consumer Portfolio Segment [Member] | Originated Loans [Member]
Loans	$ 121,494	$ 113,637
Loans, percent	12.50%	11.90%
Unallocated Financing Receivables [Member] | Originated Loans [Member]
Loans	$ 21,180	$ 18,542
Loans, percent	2.20%	1.90%

Note 4 - Loans and Allowance _5

Note 4 - Loans and Allowance for Loan Losses - Credit Quality Information (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loans	$ 974,650	$ 952,496
Pass [Member]
Loans	917,554	919,809
Special Mention [Member]
Loans	44,898	24,585
Substandard [Member]
Loans	11,517	7,383
Doubtful [Member]
Loans	681	719
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Loans	346,864	347,766
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Pass [Member]
Loans	342,785	343,851
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Special Mention [Member]
Loans	1,028	1,997
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member]
Loans	3,051	1,918
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Doubtful [Member]
Loans
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Loans	354,374	351,360
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Pass [Member]
Loans	312,089	335,436
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Special Mention [Member]
Loans	36,496	12,260
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member]
Loans	5,789	3,664
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Doubtful [Member]
Loans
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Loans	80,721	85,586
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Pass [Member]
Loans	74,264	75,201
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Special Mention [Member]
Loans	4,109	7,975
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Substandard [Member]
Loans	1,667	1,691
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Doubtful [Member]
Loans	681	719
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Loans	50,017	35,605
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Pass [Member]
Loans	45,985	33,342
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Special Mention [Member]
Loans	3,179	2,263
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Substandard [Member]
Loans	853
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Doubtful [Member]
Loans
Consumer Portfolio Segment [Member]
Loans	121,494	113,637
Consumer Portfolio Segment [Member] | Pass [Member]
Loans	121,337	113,527
Consumer Portfolio Segment [Member] | Special Mention [Member]
Loans
Consumer Portfolio Segment [Member] | Substandard [Member]
Loans	157	110
Consumer Portfolio Segment [Member] | Doubtful [Member]
Loans
Other Portfolio Segment [Member]
Loans	21,180	18,542
Other Portfolio Segment [Member] | Pass [Member]
Loans	21,094	18,452
Other Portfolio Segment [Member] | Special Mention [Member]
Loans	86	90
Other Portfolio Segment [Member] | Substandard [Member]
Loans
Other Portfolio Segment [Member] | Doubtful [Member]
Loans

Note 4 - Loans and Allowance _6

Note 4 - Loans and Allowance for Loan Losses - Loans by Aging Categories (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loans current	$ 965,956	$ 943,979
Past due	5,665	5,616
Nonaccrual loans	3,029	2,901
Loans	974,650	952,496
Financial Asset, 30 to 59 Days Past Due [Member]
Past due	5,121	4,795
Financial Asset, 60 to 89 Days Past Due [Member]
Past due	544	599
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due		222
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Loans current	340,982	342,010
Past due	3,885	3,939
Nonaccrual loans	1,997	1,817
Loans	346,864	347,766
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	3,824	3,462
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	61	281
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due		196
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Loans current	354,168	351,104
Past due	45	22
Nonaccrual loans	161	234
Loans	354,374	351,360
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	45	22
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Loans current	80,007	84,280
Past due		566
Nonaccrual loans	714	740
Loans	80,721	85,586
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due		388
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due		178
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Loans current	49,177	35,605
Past due	840
Nonaccrual loans
Loans	50,017	35,605
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	407
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	433
Construction Portfolio Segment [Member] | Real Estate Sector [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due
Consumer Portfolio Segment [Member]
Loans current	120,442	112,438
Past due	895	1,089
Nonaccrual loans	157	110
Loans	121,494	113,637
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	845	923
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	50	140
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due		26
Other Portfolio Segment [Member]
Loans current	21,180	18,542
Past due
Nonaccrual loans
Loans	21,180	18,542
Other Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due
Other Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due
Other Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due

Note 4 - Loans and Allowance _7

Note 4 - Loans and Allowance for Loan Loss - Nonperforming Assets (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Nonaccrual loans	$ 3,029,000	$ 2,901,000
Accruing loans past due 90 days or more		222,000
Nonperforming loans	2,900,000	3,000,000
Total Nonperforming Loans	974,650,000	952,496,000
Total Nonperforming Assets	$ 1,313,173,000	$ 1,321,537,000
Nonperforming Loans to Total Loans	0.54%	0.57%
Nonperforming Assets to Total Assets	0.42%	0.42%
Nonperforming Financial Instruments [Member]
Accruing loans past due 90 days or more	$ 3,029,000	$ 3,123,000
Nonperforming loans	2,203,000	2,259,000
Total Nonperforming Loans	5,232,000	5,382,000
Total Real Estate Owned	291,000	233,000
Total Nonperforming Assets	5,523,000	5,615,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Nonaccrual loans	1,997,000	1,817,000
Accruing loans past due 90 days or more		196,000
Total Nonperforming Loans	346,864,000	347,766,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member] | Nonperforming Financial Instruments [Member]
Nonperforming loans	503,000	511,000
Total Real Estate Owned	117,000	41,000
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Nonaccrual loans	161,000	234,000
Total Nonperforming Loans	354,374,000	351,360,000
Commercial Portfolio Segment [Member] | Real Estate Sector [Member] | Nonperforming Financial Instruments [Member]
Nonperforming loans	1,621,000	1,648,000
Total Real Estate Owned	174,000	192,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Nonaccrual loans	714,000	740,000
Total Nonperforming Loans	80,721,000	85,586,000
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member] | Nonperforming Financial Instruments [Member]
Nonaccrual loans	79,000	100,000
Consumer Portfolio Segment [Member]
Nonaccrual loans	157,000	110,000
Accruing loans past due 90 days or more		26,000
Total Nonperforming Loans	$ 121,494,000	$ 113,637,000

Note 4 - Loans and Allowance _8

Note 4 - Loans and Allowance for Loan Losses - Loans in Forbearance (Details) - Subsequent Event [Member] $ in Thousands	Apr. 29, 2020USD ($)
Number of loans in forbearance	515
Amount of loans in forbearance	$ 142,882
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Number of loans in forbearance	170
Amount of loans in forbearance	$ 21,998
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Number of loans in forbearance	98
Amount of loans in forbearance	$ 94,101
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Number of loans in forbearance	44
Amount of loans in forbearance	$ 13,119
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Number of loans in forbearance	1
Amount of loans in forbearance	$ 7,109
Consumer Portfolio Segment [Member]
Number of loans in forbearance	201
Amount of loans in forbearance	$ 4,051
Unallocated Financing Receivables [Member]
Number of loans in forbearance	1
Amount of loans in forbearance	$ 2,504

Note 4 - Loans and Allowance _9

Note 4 - Loans and Allowance for Loan Losses - Loans Classified as TDRs (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019USD ($)
Number of contracts	0
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Number of contracts		1
Pre-modification outstanding recorded investment		$ 61
Post-modification outstanding recorded investment		61
Related allowance

Note 4 - Loans and Allowance_10

Note 4 - Loans and Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Recorded investment, with no related allowance	$ 8,327,000	$ 3,740,000
Unpaid principal balance, with no related allowance	8,513,000	3,765,000
Average recorded investment, with no related allowance	8,393,000	3,985,000
Interest income recognized, with no related allowance	82,000	203,000
Recorded investment, with a related allowance	3,255,000	4,024,000
Related allowance	651,000	884,000
Unpaid principal balance, with a related allowance	3,255,000	4,175,000
Average recorded investment, with a related allowance	3,278,000	4,150,000
Interest income recognized, with a related allowance	43,000	194,000
Recorded investment	11,582,000	7,764,000
Unpaid principal balance	11,768,000	7,940,000
Average recorded investment	11,671,000	8,135,000
Interest income recognized	125,000	397,000
Commercial and Industrial Sector [Member]
Recorded investment, with no related allowance	792,000	133,000
Unpaid principal balance, with no related allowance	957,000	135,000
Average recorded investment, with no related allowance	812,000	156,000
Interest income recognized, with no related allowance	1,000	6,000
Recorded investment, with a related allowance	1,636,000	2,378,000
Related allowance	259,000	610,000
Unpaid principal balance, with a related allowance	1,636,000	2,529,000
Average recorded investment, with a related allowance	1,648,000	2,448,000
Interest income recognized, with a related allowance	24,000	113,000
Recorded investment	2,428,000	2,511,000
Unpaid principal balance	2,593,000	2,664,000
Average recorded investment	2,460,000	2,604,000
Interest income recognized	25,000	119,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Recorded investment, with no related allowance	1,495,000	549,000
Unpaid principal balance, with no related allowance	1,500,000	553,000
Average recorded investment, with no related allowance	1,498,000	494,000
Interest income recognized, with no related allowance	17,000	20,000
Related allowance
Recorded investment	1,495,000	549,000
Unpaid principal balance	1,500,000	553,000
Average recorded investment	1,498,000	494,000
Interest income recognized	17,000	20,000
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Recorded investment, with no related allowance	5,187,000	3,058,000
Unpaid principal balance, with no related allowance	5,203,000	3,077,000
Average recorded investment, with no related allowance	5,230,000	3,335,000
Interest income recognized, with no related allowance	54,000	177,000
Recorded investment, with a related allowance	1,619,000	1,646,000
Related allowance	392,000	274,000
Unpaid principal balance, with a related allowance	1,619,000	1,646,000
Average recorded investment, with a related allowance	1,630,000	1,702,000
Interest income recognized, with a related allowance	19,000	81,000
Recorded investment	6,806,000	4,704,000
Unpaid principal balance	6,822,000	4,723,000
Average recorded investment	6,860,000	5,037,000
Interest income recognized	73,000	$ 258,000
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Recorded investment, with no related allowance	853,000
Unpaid principal balance, with no related allowance	853,000
Average recorded investment, with no related allowance	853,000
Interest income recognized, with no related allowance	10,000
Related allowance
Recorded investment	853,000
Unpaid principal balance	853,000
Average recorded investment	853,000
Interest income recognized	$ 10,000

Note 4 - Loans and Allowance_11

Note 4 - Loans and Allowance for Loan Losses - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Beginning Balance	$ 9,867	$ 9,558
Charge-offs	(124)	(213)
Recoveries	79	42
Provision	2,500	25
Ending Balance	12,322	9,412
Individually Evaluated for Impairment	651	983	$ 884
Collectively Evaluated for Potential Impairment	11,671	8,429	8,983
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Beginning Balance	2,023	1,050
Charge-offs	(25)
Recoveries	2	4
Provision	685	100
Ending Balance	2,685	1,154
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment	2,685	1,154	2,023
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Beginning Balance	3,210	2,693
Charge-offs
Recoveries	14	13
Provision	1,651	(156)
Ending Balance	4,875	2,550
Individually Evaluated for Impairment	392	199	274
Collectively Evaluated for Potential Impairment	4,483	2,351	2,936
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Beginning Balance	2,412	2,807
Charge-offs
Recoveries	9	1
Provision	(829)	(255)
Ending Balance	1,592	2,553
Individually Evaluated for Impairment	259	784	610
Collectively Evaluated for Potential Impairment	1,333	1,769	1,802
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Beginning Balance	285	395
Charge-offs
Recoveries
Provision	379	105
Ending Balance	664	500
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment	664	500	285
Consumer Portfolio Segment [Member]
Beginning Balance	1,417	2,027
Charge-offs	(99)	(213)
Recoveries	54	24
Provision	507	(105)
Ending Balance	1,879	1,733
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment	1,879	1,733	1,417
Other Portfolio Segment [Member]
Beginning Balance
Charge-offs
Recoveries
Provision
Ending Balance
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment
Unallocated Financing Receivables [Member]
Beginning Balance	520	586
Charge-offs
Recoveries
Provision	107	336
Ending Balance	627	922
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment	$ 627	$ 922	$ 520

Note 4 - Loans and Allowance_12

Note 4 - Loans and Allowance for Loan Losses - Accretable Discount on Loans Acquired at Fair Value (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Balance	$ 1,628
Accretable Yield	(76)
Balance	$ 1,552

Note 4 - Loans and Allowance_13

Note 4 - Loans and Allowance for Loan Losses - Loans Summarized by Individually Evaluated for Impairment and Collectively Evaluated for Potential Losses (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Individually Evaluated for Impairment	$ 11,582	$ 7,764
Collectively Evaluated for Potential Impairment	963,068	944,732
Loans and Leases Receivable, Gross, Total	974,650	952,496
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Individually Evaluated for Impairment	1,495	549
Collectively Evaluated for Potential Impairment	345,369	347,217
Loans and Leases Receivable, Gross, Total	346,864	347,766
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Individually Evaluated for Impairment	6,806	4,704
Collectively Evaluated for Potential Impairment	347,568	346,656
Loans and Leases Receivable, Gross, Total	354,374	351,360
Commercial Portfolio Segment [Member] | Commercial and Industrial Sector [Member]
Individually Evaluated for Impairment	2,428	2,511
Collectively Evaluated for Potential Impairment	78,293	83,075
Loans and Leases Receivable, Gross, Total	80,721	85,586
Construction Portfolio Segment [Member] | Real Estate Sector [Member]
Individually Evaluated for Impairment	853
Collectively Evaluated for Potential Impairment	49,164	35,605
Loans and Leases Receivable, Gross, Total	50,017	35,605
Consumer Portfolio Segment [Member]
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment	121,494	113,637
Loans and Leases Receivable, Gross, Total	121,494	113,637
Other Portfolio Segment [Member]
Individually Evaluated for Impairment
Collectively Evaluated for Potential Impairment	21,180	18,542
Loans and Leases Receivable, Gross, Total	$ 21,180	$ 18,542

Note 5 - Deposits (Details Text

Note 5 - Deposits (Details Textual) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Time Deposits, at or Above FDIC Insurance Limit	$ 67.2	$ 69.3

Note 5 - Deposits - Maturities

Note 5 - Deposits - Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
One Year or Less	$ 82,680
Over One Through Two Years	54,134
Over Two Through Three Years	37,995
Over Three Through Four Years	23,340
Over Four Through Five Years	8,173
Over Five Years	5,267
Total	$ 211,589	$ 219,756

Note 6 - Short-term Borrowing_2

Note 6 - Short-term Borrowings - Federal Funds Purchased and Short-term Borrowings (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Balance at Period End, Amount	$ 34,967	$ 30,571
Other Short-term Debt [Member]
Balance at Period End, Amount	$ 34,967	$ 30,571
Balance at Period End, Weighted Average Rate	0.57%	0.57%
Federal Funds Purchased [Member]
Average Balance Outstanding During the Period, Amount	$ 29,539	$ 29,976
Average Balance Outstanding During the Period, Weighted Average Rate	0.61%	0.62%
Maximum Amount Outstanding at any Month End, Amount	$ 34,967	$ 34,197
Securities Sold under Agreements to Repurchase [Member]
Carrying Value, Amount	36,168	37,584
Market Value, Amount	$ 37,475	$ 37,873

Note 7 - Other Borrowed Funds_2

Note 7 - Other Borrowed Funds (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	$ 420,900
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	369,800
Variable Rate Line of Credit [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	147,000	$ 147,000
Federal Reserve Bank [Member]
Long-term Line of Credit, Total	0	0
Line of Credit Facility, Maximum Borrowing Capacity	98,000
Various Banks [Member]
Long-term Line of Credit, Total	0	0
Line of Credit Facility, Maximum Borrowing Capacity	$ 60,000	$ 60,000

Note 7 - Other Borrowed Funds -

Note 7 - Other Borrowed Funds - Federal Home Loan Bank Advances (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Due in One Year, amount	$ 5	$ 6
Due in One Year, weighted average rate	2.09%	1.97%
Due After One Year to Two Years, amount	$ 3	$ 5
Due After One Year to Two Years, weighted average rate	2.23%	2.18%
Due After Two Years to Three Years, amount	$ 3	$ 3
Due After Two Years to Three Years, weighted average rate	2.41%	2.41%
Total, amount	$ 11	$ 14
Weighted Average [Member]
Total, weighted average rate	2.21%	2.14%

Note 8 - Fair Value Disclosur_2

Note 8 - Fair Value Disclosure (Details Textual)	3 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)
Impaired Financing Receivable, with Related Allowance, Recorded Investment	$ 3,255,000		$ 4,024,000
Impaired Financing Receivable, Related Allowance	651,000		884,000
Gains (Losses) on Sales of Other Real Estate	4,000	$ 30,000
Commercial Portfolio Segment [Member] | Real Estate Sector [Member]
Impaired Financing Receivable, with Related Allowance, Recorded Investment	1,619,000		1,646,000
Impaired Financing Receivable, Related Allowance	$ 392,000		274,000
Number of Loans Transferred to Other Real Estate Owned	1	1
Other Real Estate, Ending Balance	$ 18,000	$ 697,000
Gains (Losses) on Sales of Other Real Estate	4,000	33,000
Residential Portfolio Segment [Member] | Real Estate Sector [Member]
Impaired Financing Receivable, Related Allowance
Other Real Estate, Ending Balance	$ 76,000	46,000
Gains (Losses) on Sales of Other Real Estate		$ (3,000)
Other Real Estate Owned, Number of Properties Sold	2	1

Note 8 - Fair Value Disclosur_3

Note 8 - Fair Value Disclosure - Assets and Liabilities Reported Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Securities	$ 169,124	$ 194,675
Marketable Equity Securities	2,287	2,710
Available-for-Sale	171,411	197,385
Fair Value, Recurring [Member]
Debt Securities	169,124	194,675
Marketable Equity Securities	2,287	2,710
Available-for-Sale	171,411	197,385
US Government Agencies Debt Securities [Member]
Debt Securities	8,008	48,056
US States and Political Subdivisions Debt Securities [Member]
Debt Securities	24,884	25,843
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Debt Securities	136,232	120,776
Equity Securities - Mutual Funds [Member]
Marketable Equity Securities	1,013	997
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member]
Debt Securities	8,008	48,056
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Debt Securities	24,884	25,843
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member]
Debt Securities	136,232	120,776
Fair Value, Inputs, Level 1 [Member] | Equity Securities - Mutual Funds [Member] | Fair Value, Recurring [Member]
Marketable Equity Securities	1,013	997
Fair Value, Inputs, Level 1 [Member] | Equity Securities, Other [Member] | Fair Value, Recurring [Member]
Marketable Equity Securities	$ 1,274	$ 1,713

Note 8 - Fair Value Disclosur_4

Note 8 - Fair Value Disclosure - Significant Unobservable Inputs Used in the Fair Value Measurements (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Nonrecurring [Member] - Valuation, Market Approach [Member] - Measurement Input, Discount for Lack of Marketability [Member] $ in Thousands		Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Impaired Loans		$ 2,604	$ 3,140
OREO		$ 76	$ 58
Minimum [Member]
Impaired Loans, measurement input	[1]	0.1
OREO, measurement input	[1]	0.1
Maximum [Member]
Impaired Loans, measurement input	[1]	0.3
OREO, measurement input	[1]	0.5
[1]	Range includes discounts taken since appraisal and estimated values.

Note 8 - Fair Value Disclosur_5

Note 8 - Fair Value Disclosure - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Securities available-for-sale, fair value	$ 169,124	$ 194,675
Reported Value Measurement [Member]
Securities available-for-sale, fair value	171,411	197,385
Estimate of Fair Value Measurement [Member]
Securities available-for-sale, fair value	171,411	197,385
Fair Value, Inputs, Level 1 [Member] | Reported Value Measurement [Member]
Interest Bearing	64,004	68,798
Non-Interest Bearing	14,095	11,419
Accrued Interest Receivable	3,274	3,297
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Interest Bearing	64,004	68,798
Non-Interest Bearing	14,095	11,419
Accrued Interest Receivable	3,274	3,297
Fair Value, Inputs, Level 3 [Member] | Reported Value Measurement [Member]
Loans, Net	962,328	942,629
Fair Value, Inputs, Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Loans, Net	1,004,210	961,110
Fair Value, Inputs, Level 2 [Member] | Reported Value Measurement [Member]
Restricted Stock	3,590	3,656
Bank-Owned Life Insurance	24,361	24,222
Deposits	1,106,640	1,118,359
Short-term Borrowings	34,967	30,571
Other Borrowed Funds	11,000	14,000
Accrued Interest Payable	863	987
Fair Value, Inputs, Level 2 [Member] | Estimate of Fair Value Measurement [Member]
Restricted Stock	3,590	3,656
Bank-Owned Life Insurance	24,361	24,222
Deposits	1,116,037	1,128,078
Short-term Borrowings	34,967	30,571
Other Borrowed Funds	11,206	15,380
Accrued Interest Payable	$ 863	$ 987

Note 9 - Commitments and Cont_3

Note 9 - Commitments and Contingent Liabilities - Unused and Available Credit Balances of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financial instruments	$ 232,209	$ 240,104
Financial Standby Letter of Credit [Member]
Financial instruments	40,906	42,041
Performance Guarantee [Member]
Financial instruments	2,667	2,521
Construction Mortgages [Member]
Financial instruments	77,672	59,689
Personal Line Of Credit [Member]
Financial instruments	6,561	6,456
Overdraft Protection Lines [Member]
Financial instruments	6,474	6,415
Home Equity Lines of Credit [Member]
Financial instruments	20,459	20,560
Commercial Lines Of Credit [Member]
Financial instruments	$ 77,470	$ 102,422

Note 10 - Leases - Operating Le

Note 10 - Leases - Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Operating Lease Expense	$ 116	$ 115
Variable Lease Expense	9	8
Total Lease Expense	$ 125	$ 123
Weighted Average Lease Term in Years (Year)	7 years 40 days		7 years 21 days
Weighted Average Discount Rate	2.90%		2.89%
Accrued Interest and Other Assets [Member]
ROU Assets	$ 1,205		$ 1,289

Note 10 - Leases - Maturity of

Note 10 - Leases - Maturity of Operating Lease (Details) $ in Thousands	Mar. 31, 2020USD ($)
Due in One Year	$ 405
Due After One Year to Two Years	292
Due After Two Years to Three Years	142
Due After Three Years to Four Years	66
Due After Four to Five Years	48
Due After Five Years	398
Total	1,351
Less: Present Value Discount	143
Accrued Interest and Other Liabilities [Member]
Lease Liabilities	$ 1,208

Note 11 - Other Noninterest E_3

Note 11 - Other Noninterest Expense - Components of Other Noninterest Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Non-Employee Compensation	$ 147	$ 140
Printing and Supplies	101	97
Postage	61	72
Telephone	167	143
Charitable Contributions	51	41
Dues and Subscriptions	76	52
Loan Expenses	145	85
Meals and Entertainment	40	55
Travel	54	35
Training	7	9
Bank Assessment	44	43
Insurance	56	53
Miscellaneous	162	159
Total Other Noninterest Expense	$ 1,111	$ 984

Note 12 - Segment and Related_3

Note 12 - Segment and Related Information (Details Textual)	3 Months Ended
	Mar. 31, 2020
Number of Operating Segments	2

Note 12 - Segment and Related_4

Note 12 - Segment and Related Information - Reconciliation of Financial Data from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Assets	$ 1,313,173		$ 1,321,537
Liabilities	1,161,648		1,170,440
Stockholders' equity	151,525	$ 141,729	151,097	$ 137,625
Interest and dividend income	12,329	12,296
Interest expense	1,796	1,862
Net interest income	10,533	10,434
Provision for Loan and Lease Losses, Total	2,500	25
Net interest income after provision for loan losses	8,033	10,409
Noninterest income (loss)	1,870	2,113
Noninterest expense	9,001	8,879
Undistributed net income of subsidiary
Income before income tax expense (benefit)	902	3,643
Income tax expense (benefit)	129	718
Net income	773	2,925
Reportable Legal Entities [Member] | Community Bank [ Member]
Assets	1,312,732		1,321,001
Liabilities	1,166,590		1,178,759
Stockholders' equity	146,142		142,242
Interest and dividend income	12,313	12,281
Interest expense	1,796	1,862
Net interest income	10,517	10,419
Provision for Loan and Lease Losses, Total	2,500	25
Net interest income after provision for loan losses	8,017	10,394
Noninterest income (loss)	1,044	958
Noninterest expense	8,021	7,901
Undistributed net income of subsidiary	213	118
Income before income tax expense (benefit)	1,253	3,569
Income tax expense (benefit)	130	661
Net income	1,123	2,908
Reportable Legal Entities [Member] | Exchange Underwriters, Inc [Member]
Assets	3,911		4,076
Liabilities	1,424		1,194
Stockholders' equity	2,487		2,882
Interest and dividend income	1	1
Interest expense
Net interest income	1	1
Provision for Loan and Lease Losses, Total
Net interest income after provision for loan losses	1	1
Noninterest income (loss)	1,281	1,147
Noninterest expense	975	975
Undistributed net income of subsidiary
Income before income tax expense (benefit)	307	173
Income tax expense (benefit)	94	55
Net income	213	118
Reportable Legal Entities [Member] | CB Financial Services, Inc [Member]
Assets	151,555		151,124
Liabilities	30		27
Stockholders' equity	151,525		151,097
Interest and dividend income	15	1,318
Interest expense
Net interest income	15	1,318
Provision for Loan and Lease Losses, Total
Net interest income after provision for loan losses	15	1,318
Noninterest income (loss)	(455)	8
Noninterest expense	5	3
Undistributed net income of subsidiary	1,123	1,604
Income before income tax expense (benefit)	678	2,927
Income tax expense (benefit)	(95)	2
Net income	773	2,925
Consolidation, Eliminations [Member]
Assets	(155,025)		(154,664)
Liabilities	(6,396)		(9,540)
Stockholders' equity	(148,629)		$ (145,124)
Interest and dividend income		(1,304)
Interest expense
Net interest income		(1,304)
Provision for Loan and Lease Losses, Total
Net interest income after provision for loan losses		(1,304)
Noninterest income (loss)
Noninterest expense
Undistributed net income of subsidiary	(1,336)	(1,722)
Income before income tax expense (benefit)	(1,336)	(3,026)
Income tax expense (benefit)
Net income	$ (1,336)	$ (3,026)