CB Financial Services (CBFV) 10-Q 8 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Nov. 04, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-36706
Entity Registrant Name	CB FINANCIAL SERVICES, INC.
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	51-0534721
Entity Address, Address Line One	100 N. Market Street
Entity Address, City or Town	Carmichaels
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15320
City Area Code	724
Local Phone Number	966-5041
Title of 12(b) Security	Common stock, par value $0.4167 per share
Trading Symbol	CBFV
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,296,539
Entity Central Index Key	0001605301
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Cash and Due From Banks:
Interest Bearing	$ 131,835	$ 145,636
Non-Interest Bearing	41,688	15,275
Total Cash and Due From Banks	173,523	160,911
Securities:
Available-for-Sale Debt Securities, at Fair Value	218,529	142,897
Equity Securities, at Fair Value	2,822	2,503
Total Securities	221,351	145,400
Loans Held for Sale	17,407	0
Loans, Net of Allowance for Loan Losses of $11,581 and $12,771 at September 30, 2021 and December 31, 2020, Respectively	990,018	1,031,982
Premises and Equipment Held for Sale	795	0
Premises and Equipment, Net	18,502	20,302
Bank-Owned Life Insurance	25,190	24,779
Goodwill	9,732	9,732
Intangible Assets, Net	5,740	8,399
Accrued Interest Receivable and Other Assets	12,560	15,215
TOTAL ASSETS	1,474,818	1,416,720
LIABILITIES
Deposits Held for Sale	102,647	0
Deposits:
Non-Interest Bearing Demand Deposits	373,320	340,569
NOW Accounts	244,004	259,870
Money Market Accounts	190,426	199,029
Savings Accounts	232,679	235,088
Time Deposits	144,727	190,013
Total Deposits	1,185,156	1,224,569
Short-Term Borrowings	42,623	41,055
Other Borrowings	6,000	8,000
Accrued Interest Payable and Other Liabilities	7,405	8,566
TOTAL LIABILITIES	1,343,831	1,282,190
STOCKHOLDERS' EQUITY
Preferred Stock, No Par Value; 5,000,000 Shares Authorized	0	0
Common Stock, $0.4167 Par Value; 35,000,000 Shares Authorized, 5,680,993 Shares Issued and 5,330,401 and 5,434,374 Shares Outstanding at September 30, 2021 and December 31, 2020, Respectively	2,367	2,367
Capital Surplus	83,130	82,723
Retained Earnings	51,839	51,132
Treasury Stock, at Cost (350,592 and 246,619 Shares at September 30, 2021 and December 31, 2020, Respectively)	(7,483)	(5,094)
Accumulated Other Comprehensive Income	1,134	3,402
TOTAL STOCKHOLDERS' EQUITY	130,987	134,530
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,474,818	$ 1,416,720

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Allowance for Loan Losses	$ 11,581	$ 12,771
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)	5,330,401	5,434,374
Treasury Stock, at Cost (in shares)	350,592	246,619

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
INTEREST AND DIVIDEND INCOME
Loans, Including Fees	$ 9,718	$ 10,709	$ 29,800	$ 32,050
Investment Securities:
Taxable	843	753	2,124	2,894
Tax-Exempt	71	79	223	291
Dividends	19	19	63	59
Other Interest and Dividend Income	135	96	384	418
TOTAL INTEREST AND DIVIDEND INCOME	10,786	11,656	32,594	35,712
INTEREST EXPENSE
Deposits	715	1,150	2,489	4,136
Short-Term Borrowings	25	28	72	112
Other Borrowings	36	62	112	194
TOTAL INTEREST EXPENSE	776	1,240	2,673	4,442
NET INTEREST AND DIVIDEND INCOME	10,010	10,416	29,921	31,270
Provision (Recovery) For Loan Losses	0	1,200	(1,200)	4,000
NET INTEREST INCOME AFTER PROVISION (RECOVERY) FOR LOAN LOSSES	10,010	9,216	31,121	27,270
NONINTEREST INCOME
Net Gain on Sales of Loans	49	435	166	1,003
Net Gain (Loss) on Securities	24	(59)	482	20
Net Gain on Purchased Tax Credits	18	15	53	46
Net Loss on Disposal of Fixed Assets	0	(65)	(3)	(48)
Income from Bank-Owned Life Insurance	138	140	411	417
Other Income (Loss)	80	(2)	291	(240)
TOTAL NONINTEREST INCOME	2,198	2,173	7,591	6,693
NONINTEREST EXPENSE
Salaries and Employee Benefits	4,787	5,124	14,757	14,683
Occupancy	615	759	2,349	2,191
Equipment	205	220	782	701
Data Processing	541	482	1,666	1,367
FDIC Assessment	293	172	792	493
PA Shares Tax	224	355	714	963
Contracted Services	1,441	531	2,878	1,471
Legal and Professional Fees	180	161	788	567
Advertising	225	148	558	486
Other Real Estate Owned Income	(89)	(12)	(153)	(30)
Amortization of Intangible Assets	446	532	1,481	1,596
Intangible Assets Impairment	0	18,693	1,178	18,693
Writedown of Fixed Assets	2	884	2,270	884
Other Expense	903	919	2,830	2,977
TOTAL NONINTEREST EXPENSE	9,773	28,968	32,890	47,042
Income (Loss) Before Income Tax Expense (Benefit)	2,435	(17,579)	5,822	(13,079)
Income Tax Expense (Benefit)	452	(184)	1,217	640
NET INCOME (LOSS)	$ 1,983	$ (17,395)	$ 4,605	$ (13,719)
EARNINGS (LOSS) PER SHARE
Basic (in dollars per share)	$ 0.37	$ (3.22)	$ 0.85	$ (2.54)
Diluted (in dollars per share)	$ 0.37	$ (3.22)	$ 0.85	$ (2.54)
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (in shares)	5,373,032	5,395,342	5,412,989	5,406,710
Diluted (in shares)	5,390,128	5,395,342	5,420,792	5,406,710
Service Fees
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	$ 602	$ 554	$ 1,762	$ 1,646
Insurance Commissions
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	1,194	1,079	3,998	3,475
Other Commissions
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	$ 93	$ 76	$ 431	$ 374

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net Income (Loss)		$ 1,983	$ (17,395)	$ 4,605	$ (13,719)
Other Comprehensive (Loss) Income:
Change in Unrealized Gain (Loss) on Investment Securities Available-for-Sale		(733)	(653)	(2,662)	2,292
Income Tax Effect		158	137	571	(481)
Reclassification Adjustment for Gain on Sale of Debt Securities Included in Net Income	[1]	0	0	(225)	(489)
Income Tax Effect	[2]	0	0	48	103
Other Comprehensive (Loss) Income, Net of Income Tax Effect		(575)	(516)	(2,268)	1,425
Total Comprehensive Income (Loss)		$ 1,408	$ (17,911)	$ 2,337	$ (12,294)
[1]	Reported in Net Gain (Loss) on Securities on the Consolidated Statements of Income (Loss).
[2]	Reported in Income Tax Expense (Benefit) on the Consolidated Statements of Income (Loss).

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income
Beginning balance (in shares) at Dec. 31, 2019		5,680,993
Beginning balance at Dec. 31, 2019	$ 151,097	$ 2,367	$ 82,971	$ 66,955	$ (3,842)	$ 2,646
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(13,719)			(13,719)
Other Comprehensive Income (Loss)	1,425					1,425
Restricted Stock Awards Forfeited	0		96		(96)
Restricted Stock Awards Granted	0		(103)		103
Stock-Based Compensation Expense	370		370
Exercise of Stock Options	(78)		4		(82)
Treasury stock purchased, at cost	(1,908)				(1,908)
Dividends Paid	(3,888)			(3,888)
Ending balance (in shares) at Sep. 30, 2020		5,680,993
Ending balance at Sep. 30, 2020	133,299	$ 2,367	83,338	49,348	(5,825)	4,071
Beginning balance (in shares) at Jun. 30, 2020		5,680,993
Beginning balance at Jun. 30, 2020	152,392	$ 2,367	83,327	68,039	(5,928)	4,587
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(17,395)			(17,395)
Other Comprehensive Income (Loss)	(516)					(516)
Restricted Stock Awards Granted	0		(103)		103
Stock-Based Compensation Expense	114		114
Dividends Paid	(1,296)			(1,296)
Ending balance (in shares) at Sep. 30, 2020		5,680,993
Ending balance at Sep. 30, 2020	133,299	$ 2,367	83,338	49,348	(5,825)	4,071
Beginning balance (in shares) at Dec. 31, 2020		5,680,993
Beginning balance at Dec. 31, 2020	134,530	$ 2,367	82,723	51,132	(5,094)	3,402
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	4,605			4,605
Other Comprehensive Income (Loss)	(2,268)					(2,268)
Stock-Based Compensation Expense	415		415
Exercise of Stock Options	54		(8)		62
Treasury stock purchased, at cost	(2,451)				(2,451)
Dividends Paid	(3,898)			(3,898)
Ending balance (in shares) at Sep. 30, 2021		5,680,993
Ending balance at Sep. 30, 2021	130,987	$ 2,367	83,130	51,839	(7,483)	1,134
Beginning balance (in shares) at Jun. 30, 2021		5,680,993
Beginning balance at Jun. 30, 2021	132,536	$ 2,367	82,969	51,146	(5,655)	1,709
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	1,983			1,983
Other Comprehensive Income (Loss)	(575)					(575)
Stock-Based Compensation Expense	169		169
Exercise of Stock Options	54		(8)		62
Treasury stock purchased, at cost	(1,890)				(1,890)
Dividends Paid	(1,290)			(1,290)
Ending balance (in shares) at Sep. 30, 2021		5,680,993
Ending balance at Sep. 30, 2021	$ 130,987	$ 2,367	$ 83,130	$ 51,839	$ (7,483)	$ 1,134

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Stockholders' Equity [Abstract]
Purchase of common stock (in shares)	81,676		106,973	67,816
Dividends paid, per share (in dollars per share)	$ 0.24	$ 0.24	$ 0.72	$ 0.72

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
OPERATING ACTIVITIES
Net Income (Loss)	$ 4,605	$ (13,719)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided By Operating Activities
Amortization (Accretion) on Securities	38	(9)
Depreciation and Amortization	1,810	2,578
(Recovery) Provision for Loan Losses	(1,200)	4,000
Intangible Asset Impairment	1,178	0
Goodwill Impairment	0	18,693
Writedown of Fixed Assets	2,270	884
Lease Impairment	227	0
Gain on Securities	(482)	(20)
Gain on Purchased Tax Credits	(53)	(46)
Income from Bank-Owned Life Insurance	(411)	(417)
Proceeds From Mortgage Loans Sold	8,182	24,317
Originations of Mortgage Loans for Sale	(15,289)	(23,314)
Gain on Sale of Loans	(166)	(1,003)
(Gain) Loss on Sale of Other Real Estate Owned and Repossessed Assets	(76)	26
Noncash Expense for Stock-Based Compensation	415	370
Decrease (Increase) in Accrued Interest Receivable	517	(944)
Net Loss on Disposal of Fixed Assets	3	48
Increase (Decrease) in Taxes Payable	295	(253)
Payments on Operating Leases	(251)	(412)
Decrease in Accrued Interest Payable	(277)	(252)
Refund of Federal and State Income Taxes	1,311	0
Other, Net	(68)	(1,329)
NET CASH PROVIDED BY OPERATING ACTIVITIES	2,578	9,198
Investment Securities Available for Sale:
Proceeds From Principal Repayments and Maturities	29,563	91,219
Purchases of Securities	(119,924)	(68,851)
Proceeds from Sale of Securities	11,967	17,893
Net Decrease (Increase) in Loans	33,378	(100,436)
Purchase of Premises and Equipment	(2,275)	(184)
Proceeds from Disposal of Premises and Equipment	0	26
Proceeds From Sale of Other Real Estate Owned	285	99
Decrease (Increase) in Restricted Equity Securities	533	(305)
NET CASH USED IN INVESTING ACTIVITIES	(46,473)	(60,539)
FINANCING ACTIVITIES
Net Increase in Deposits	52,542	80,677
Net Increase in Short-Term Borrowings	12,260	11,490
Principal Payments on Other Borrowed Funds	(2,000)	(3,000)
Cash Dividends Paid	(3,898)	(3,888)
Treasury Stock, Purchases at Cost	(2,451)	(1,908)
Exercise of Stock Options	54	(78)
NET CASH PROVIDED BY FINANCING ACTIVITIES	56,507	83,293
INCREASE IN CASH AND CASH EQUIVALENTS	12,612	31,952
CASH AND DUE FROM BANKS AT BEGINNING OF YEAR	160,911	80,217
CASH AND DUE FROM BANKS AT END OF PERIOD	173,523	112,169
Cash Paid For:
Interest on Deposits and Borrowings (Including Interest Credited to Deposits of $2,761 and $4,382, Respectively)	2,951	4,694
Income Taxes	1,524	1,785
SUPPLEMENTAL NONCASH DISCLOSURE:
Transfer of Loans to Loans Held for Sale	10,056	0
Transfer of Premises and Equipment to Premises and Equipment Held for Sale and Other Assets	1,075	0
Transfer of Deposits to Deposits Held for Sale	102,647	0
Other Real Estate Acquired in Settlement of Loans	37	115
Right of Use Asset Recognized	0	329
Lease Liability Recognized	$ 0	$ 329

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Statement of Cash Flows [Abstract]
Interest credit to deposit accounts	$ 2,761	$ 4,382

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies 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”). CB Financial, the Bank and Exchange Underwriters 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”) and with general practice within the banking industry. 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 misleading in any material respect. In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the Consolidated Statements of Financial Condition and income and expenses for the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to determination of the allowance for losses on loans, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, other-than-temporary impairment evaluations of securities, goodwill and intangible assets impairment, and the valuation of deferred tax assets. 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-K for the year ended December 31, 2020. Interim results are not necessarily indicative of results for a full year. 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 , to be recognizable 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. The Bank operates 11 branches in Greene, Allegheny, Washington, Fayette and Westmoreland Counties in southwestern Pennsylvania, and five branches in Marshall, Ohio, Upshur and Wetzel Counties in West Virginia. The Bank is a community-oriented institution offering residential and commercial real estate loans, commercial and industrial loans, and consumer loans as well as a variety of deposit products for individuals and businesses in its market area. Property and casualty, commercial liability, surety and other insurance products are offered through Exchange Underwriters, a full-service, independent insurance agency. Reclassifications Certain comparative amounts for the prior year have been reclassified to conform to the current year presentation. Such reclassifications did not affect net income or stockholders’ equity. Assets and Liabilities Held for Sale Assets and liabilities (disposal groups) are classified as held for sale when their carrying amounts will be recovered principally through sale when all of the following criteria are met: • management, having the authority to approve the action, commits to a plan to sell the disposal group; • the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups; • an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; • the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify as a completed sale within one year, except if events or circumstances beyond the Company’s control extend the period of time required to sell the disposal group beyond one year; • the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and • actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. Assets and liabilities held for sale are measured at the lower of carrying amount and fair value, less estimated costs to sell, and are presented separately on the Consolidated Statements of Financial Condition. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Gains are not recognized on the sale of a disposal group until the date of sale. The Company assesses the fair value of a disposal group, less any estimated costs to sell, each reporting period it remains classified as held for sale and reports any subsequent losses as an adjustment to the carrying value of the disposal group. Assets classified as held for sale are no longer depreciated or amortized. Loans held for sale may consist of residential real estate loans originated and intended for sale in the secondary market. These loans are generally sold with loan servicing rights retained. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential real estate loans held for sale are included in noninterest income. Impairment of Long-Lived Assets The Company routinely performs assessments of the recoverability of long-lived assets when events or changes in circumstances indicate that their carrying values may not be recoverable and are in excess of their fair value, less estimated costs to sell. If estimated recoverable amounts are lower than carrying values, assets are considered impaired and reduced to their recoverable amounts with the recognized impairment charges recorded in noninterest expense in the Consolidated Statements of (Loss) Income. Long-lived assets are tested for impairment individually or as part of an asset group. An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company follows ASC 360, Property, Plant and Equipment, which requires three steps to identify, recognize and measure the impairment of a long-lived asset (asset group) to be held and used: Step 1 – Consider whether Indicators of Impairment are Present. The following are examples of such events or changes in circumstances. • A significant decrease in the market price of a long-lived asset (asset group). • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition. • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator. • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group). • A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group). • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. Step 2—Test for Recoverability If indicators of impairment are present, the Company performs a recoverability test comparing the sum of the estimated undiscounted cash flows attributable to the long-lived asset or asset group in question to the carrying amount of the long-lived asset or asset group. Step 3—Measurement of an Impairment Loss If the undiscounted cash flows used in the recoverability test are less than the carrying amount of the long-lived asset (asset group), the Company estimates the fair value of the long-lived asset or asset group and recognizes an impairment loss when the carrying amount of the long-lived asset or asset group exceeds the estimated fair value. An impairment loss is allocated to the long-lived assets of the group on a pro rata basis using the relative carrying amounts of those assets, except that the loss allocated to an individual long-lived asset of the group must not reduce the carrying amount of that asset below its fair value whenever the fair value is determinable without undue cost and effort. ASC 360 prohibits the subsequent reversal of an impairment loss for an asset held and used. Recent Accounting Standards In August 2021, the Financial Accounting Standard Board (“FASB”) issued Accounting Standards Update ("ASU") 2021-06, Presentation of Financial Statements (Topic 205), Financial Services—Depository and Lending (Topic 942), and Financial Services—Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants. This ASU incorporates recent SEC rule changes into the FASB Codification, including SEC Final Rule Releases No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants. The SEC rule changes update and expand the statistical disclosures that bank and savings and loan registrants provide to investors, in light of changes in this sector over the past 30 years. The rules also eliminate certain disclosure items that are duplicative of other SEC rules and requirements of U.S. GAAP. The rules replace Industry Guide 3, Statistical Disclosure by Bank Holding Companies, with updated disclosure requirements in a new subpart of Regulation S-K. The rules are intended to help ensure that investors have access to more meaningful, relevant information to facilitate their investment and voting decisions. The amendments are effective prospectively for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company does not expect the adoption of this ASU will have a material impact on the Company's consolidated statements of financial condition or results of operation. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying GAAP to contract modifications and hedging relationships, subject to meeting certain criteria, that reference the London Inter-bank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued. The elective guidance in the ASU applies to modifications of contract terms that will directly replace, or have the potential to replace, an affected rate with another interest rate index, as well as certain contemporaneous modifications of other contract terms related to the replacement of an affected rate. The ASU notes that changes in contract terms that are made to effect the reference rate reform transition are considered related to the replacement of a reference rate if they are not the result of a business decision that is separate from or in addition to changes to the terms of a contract to effect that transition. The optional expedient allows companies to account for the modification as if it was not substantial (i.e., do not treat as an extinguishment of debt). The ASU is intended to help stakeholders during the global market-wide reference rate transition period. ASU 2020-04 is effective for all entities as of March 12, 2020 through December 31, 2022. While the LIBOR reform may require extensive changes to the contracts that govern LIBOR based products, as well as our systems and processes, we cannot yet determine whether the Company will be able to use the optional expedient for the changes to contract terms that may be required by LIBOR reform and therefore, the Company cannot yet determine the magnitude of the impact or the overall impact of the new guidance on the Company’s consolidated financial condition or results of operation. In December 2019, FASB issued ASU 2019-12, Income taxes (Topic 740); Simplifying the Accounting for Income Taxes . ASU 2019-12 provides amendments intended to reduce the cost and complexity in accounting for income taxes while maintaining or improving the usefulness of the information provided to users of financial statements. ASU 2019-12 removes the following exceptions from ASC 740, Income Taxes: (i) exceptions to the incremental approach for intraperiod tax allocation; (ii) exceptions to accounting for basis differences when a foreign subsidiary becomes an equity method investment or a foreign equity method investment become a subsidiary; and (iii) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. ASU 2019-12 provides the following amendments that simplify and improve guidance with Topic 740: (i) franchise taxes that are based partially on income; (ii) transactions that result in a step up in the tax basis of goodwill; (iii) separate financial statements of legal entities that are not subject to tax; (iv) enacted changes in tax laws in interim periods; and (v) employee stock ownership plans and investments in qualified affordable housing projects accounted for using the equity method. For public business entities, the amendments in ASU 2019-12 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The adoption of this ASU did not have a material impact on the Company's consolidated statements of financial condition or results of operation. In September 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . ASU 2016-13 amends guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. For assets held at amortized cost basis, ASU 2016-13 eliminates the probable initial recognition threshold in current GAAP; and instead requires an entity to reflect its current estimate of all expected credit losses. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets to present the net amount expected to be collected. For available-for-sale debt securities, credit losses should be measured in a manner similar to current GAAP, however this ASU requires that credit losses be presented as an allowance rather than as a write-down. ASU 2016-13 affects companies holding financial assets and net investment in leases that are not accounted for at fair value through net income. The ASU 2016-13 amendments affect loans, debt securities, trade receivables, net investments in

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets and Assets and Liabilities of Branches Held for Sale	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Impairment of Long-Lived Assets and Assets and Liabilities of Branches Held for Sale	Impairment of Long-Lived Assets and Assets and Liabilities of Branches Held for Sale Branch Optimization and Operational Efficiency Initiatives As previously disclosed by the Company on February 23, 2021, May 27, 2021 and June 10, 2021, the Company announced the implementation of branch optimization and operational efficiency strategic initiatives to improve the Bank’s financial performance and operations in order to position the Bank for continued profitable growth. The Bank intends to optimize its current branch network while expanding technology and infrastructure investments in its remaining locations. The decision was the result of a comprehensive internal study that measured branch performance by comparing financial and non-financial indicators to growth opportunities, while evolving changes in consumer preferences, largely driven by the global pandemic, led to an acceleration of branch optimization efforts. The Bank also completed a comprehensive review of its branch network and operating environment to identify solutions to improve operating performance. This review prioritized profitability, efficiency, infrastructure and client experience improvements, automation in operations, and digital marketing and technology investments. The Bank continues to make progress related to these initiatives through the consolidation of six branches that was completed on June 30, 2021, reducing the Bank's branch network to 16 branches. The Bank is also in the process of implementing operational efficiencies related to individualized processes within its branch network and operating environment. In addition, on June 10, 2021, CB Financial, Community Bank, and Citizens Bank of West Virginia, Inc. (“Citizens Bank”) executed a Purchase and Assumption Agreement (the “Agreement”) pursuant to which Citizens Bank has agreed to purchase certain loans and other assets, and assume certain deposits and other liabilities, of the branch offices of Community Bank located in Buckhannon, West Virginia, and in New Martinsville, West Virginia. The Agreement provides for a 5.0% premium to be paid on assumed deposits, which will be recognized as income upon the expected close of the transaction in the fourth quarter of 2021, subject to regulatory approval and other closing conditions. As of September 30, 2021, all requisite regulatory approvals had been received. As a result of the events and changes in circumstances associated with the branch optimization initiatives whereby six branches were consolidated and two others are to be divested, the Company performed assessments of the recoverability of long-lived assets to determine whether their carrying values may not be recoverable. Utilizing guidance in ASC 360, the Company performed the three step process to identify, recognize and measure the impairment of the long-lived assets. • For the six locations that were consolidated: ◦ Three locations were written down to the fair value of the land based on the appraised value due to plans to raze the buildings. ◦ Two locations are being marketed for sale and were written down to fair value based on appraised value. ◦ One location is leased. Refer to Note 11 for further discussion of the impairment of the right of use asset associated with the operating lease. • For the two branches to be divested, fair value of the premises and equipment was determined based on the contractual terms of the Agreement, which provide that the premises and equipment will be purchased at the Company's net book value, net of a $338,000 contractual discount at the acquisition date. In total, the Company recognized $2,000 and $2.3 million in charges on the premises and equipment for the three and nine months ended September 30, 2021, respectively, as Writedown on Fixed Assets in the Consolidated Statements of (Loss) Income. The branch optimization and operational efficiency initiatives resulted in $1.3 million and $6.3 million of restructuring-related and other expenses for the three and nine months ended September 30, 2021, respectively. The expenses include the aforementioned $2.3 million writedown on fixed assets, a $1.2 million impairment of intangible assets associated with the branch sales (refer to Note 14 for further information) for the nine months ended September 30, 2021, as well as $1.3 million and $2.9 million of expenses related to contracted services, employee severance costs, branch lease impairment (refer to Note 11 for further information), professional fees, data processing fees, legal and other expenses for the three and nine months ended September 30, 2021, respectively. Assets and Liabilities of Branches Held for Sale At September 30, 2021, the Company reclassified the deposits to be assumed to deposits held for sale, loans to be purchased to loans held for sale and premises and equipment to be purchased to premises and equipment held for sale on the Consolidated Statements of Financial Condition. The assets and liabilities classified as held for sale of the disposal group related to the branch sales are as follows at September 30, 2021. September 30, (Dollars in thousands) Loans Held for Sale Real Estate: Residential $ 2,290 Commercial 2,911 Commercial and Industrial 592 Consumer 252 Other 453 Total Loans Held for Sale $ 6,498 Premises and Equipment Held for Sale 795 Deposits Held for Sale Non-Interest Bearing Demand Deposits $ 15,070 Interest Bearing Demand Deposits 31,502 Money Market Accounts 17,578 Savings Accounts 20,803 Time Deposits 17,694 Total Deposits Held for Sale $ 102,647

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share There are no convertible securities which would affect the numerator in calculating basic and diluted earnings (loss) per share; therefore, net income (loss) as presented on the Consolidated Statements of Income (Loss) is used as the numerator. 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 Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands, except share and per share data) Net Income (Loss) $ 1,983 $ (17,395) $ 4,605 $ (13,719) Weighted-Average Basic Common Shares Outstanding 5,373,032 5,395,342 5,412,989 5,406,710 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 17,096 — 7,803 — Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,390,128 5,395,342 5,420,792 5,406,710 Earnings (Loss) Per Share: Basic $ 0.37 $ (3.22) $ 0.85 $ (2.54) Diluted 0.37 (3.22) 0.85 (2.54) The dilutive effect on weighted average diluted common shares outstanding is the result of outstanding stock options and nonvested restricted stock. The following table presents for the periods indicated (a) options to purchase shares of common stock that were outstanding but not included in the computation of earnings per share because the options’ exercise price was greater than the average market price of the common shares for the period, and (b) shares of restricted stock awards that were not included in the computation of diluted earnings per share because the hypothetical repurchase of shares under the treasury stock method exceeded the weighted average nonvested restricted awards, therefore the effects would be anti-dilutive. Three Months Ended Nine Months Ended 2021 2020 2021 2020 Stock Options 71,741 220,271 199,641 220,271 Restricted Stock 23,000 49,130 32,360 49,130 When there is a net loss for the period, the exercise or conversion of any potential shares increases the number of shares in the denominator and results in a lower loss per share. In that situation, the potential shares are antidilutive and not included in the Company's loss per share calculation. Therefore, if there is a net loss, diluted loss per share is the same as basic loss per share.

Securities

Securities	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Securities	Securities The following table presents the amortized cost and fair value of securities available-for-sale at the dates indicated: September 30, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Dollars in thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 50,992 $ — $ (1,054) $ 49,938 Obligations of States and Political Subdivisions 18,356 1,064 — 19,420 Mortgage-Backed Securities - Government-Sponsored Enterprises 140,255 2,205 (770) 141,690 Corporate Debt 7,482 — (1) 7,481 Total Available-for-Sale Debt Securities 217,085 3,269 (1,825) 218,529 Equity Securities: Mutual Funds 999 Other 1,823 Total Equity Securities 2,822 Total Securities $ 221,351 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Dollars in thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 41,994 $ 12 $ (595) $ 41,411 Obligations of States and Political Subdivisions 20,672 1,321 — 21,993 Mortgage-Backed Securities - Government-Sponsored Enterprises 75,900 3,593 — 79,493 Total Available-for-Sale Debt Securities 138,566 4,926 (595) 142,897 Equity Securities: Mutual Funds 1,019 Other 1,484 Total Equity Securities 2,503 Total Securities $ 145,400 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: September 30, 2021 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies 7 $ 25,759 $ (239) 5 $ 24,179 $ (815) 12 $ 49,938 $ (1,054) Mortgage Backed Securities- Government Sponsored Enterprises 10 64,133 (770) — — — 10 64,133 (770) Corporate Debt 1 4,950 (1) — — — 1 4,950 (1) Total 18 $ 94,842 $ (1,010) 5 $ 24,179 $ (815) 23 $ 119,021 $ (1,825) December 31, 2020 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies 7 $ 32,399 $ (595) — $ — $ — 7 $ 32,399 $ (595) Total 7 $ 32,399 $ (595) — $ — $ — 7 $ 32,399 $ (595) For debt securities, the Company does not believe that any individual unrealized loss as of September 30, 2021 or December 31, 2020, represents an other-than-temporary impairment. The Company performs a review of the entire securities portfolio on a quarterly basis to identify securities that may indicate an other-than-temporary impairment. The Company’s management considers the length of time and the extent to which the fair value has been less than cost, and the financial condition of the issuer. The securities that are temporarily impaired at September 30, 2021 and December 31, 2020 relate principally to changes in market interest rates subsequent to the acquisition of the specific securities. The Company does not intend to sell, and it is not more likely than not that it will be required to sell any of the securities in an unrealized loss position before recovery of its amortized cost or maturity of the security. Securities available-for-sale with a fair value of $184.4 million and $119.7 million at September 30, 2021 and December 31, 2020, respectively, are pledged to secure public deposits, short-term borrowings and for other purposes as required or permitted by law. The following table presents the scheduled maturities of debt securities as of the date indicated: September 30, 2021 Amortized Cost Fair Value (Dollars in thousands) Due in One Year or Less $ 2,583 $ 2,620 Due after One Year through Five Years 4,394 4,404 Due after Five Years through Ten Years 70,946 71,437 Due after Ten Years 139,162 140,068 Total $ 217,085 $ 218,529 The following table presents the gross realized gain and loss on sales of debt securities, as well as gain and loss on equity securities from both sales and market adjustments for the periods indicated. All gains and losses presented in the table below are reported in net gain on securities on the Consolidated Statements of Income (Loss). Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Debt Securities Gross Realized Gain $ — $ — $ 225 $ 489 Gross Realized Loss — — — — Net Gain on Debt Securities $ — $ — $ 225 $ 489 Equity Securities Net Unrealized Gain (Loss) Recognized on Securities Held $ 18 $ (59) $ 251 $ (469) Net Realized Gain Recognized on Securities Sold 6 — 6 — Net Gain (Loss) on Equity Securities $ 24 $ (59) $ 257 $ (469) Net Gain (Loss) on Securities $ 24 $ (59) $ 482 $ 20

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Loans and Allowance for Loan Losses	Loans and Allowance for Loan Losses The Company’s loan portfolio is segmented to enable management to monitor risk and performance. Real estate loans are further segregated into three classes. Residential mortgages include those secured by residential properties and include home equity loans,. Commercial mortgages consist of loans to commercial borrowers secured by commercial real estate. Construction loans typically consist of loans to build commercial buildings and acquire and develop residential real estate. The commercial and industrial segment consists of loans to finance the activities of commercial customers. The consumer segment consists primarily of indirect auto loans as well as personal installment loans and personal or overdraft lines of credit. Residential mortgage loans are typically longer-term loans and, therefore, generally present greater interest rate risk than the consumer and commercial loans. Under certain economic conditions, housing values may decline, which may increase the risk that the collateral values are not sufficient. Commercial real estate loans generally present a higher level of credit risk than loans secured by residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income-producing properties, and the increased difficulty in evaluating and monitoring these types of loans. Furthermore, the repayment of commercial real estate loans is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced (for example, if leases are not obtained or renewed, a bankruptcy court modifies a lease term, or a major tenant is unable to fulfill its lease obligations), the borrower’s ability to repay the loan may be impaired. Construction loans are originated to individuals to finance the construction of residential dwellings and are also originated for the construction of commercial properties, including hotels, apartment buildings, housing developments, and owner-occupied properties used for businesses. Construction loans generally provide for the payment of interest only during the construction phase, which is usually 12 to 18 months. At the end of the construction phase, the loan generally converts to a permanent residential or commercial mortgage loan. Construction loan risks include overfunding in comparison to the plans, untimely completion of work, and leasing and stabilization after project completion. Commercial and industrial loans are generally secured by business assets, inventories, accounts receivable, etc., which present collateral risk. Consumer loans generally have higher interest rates and shorter terms than residential mortgage loans; however, they have additional credit risk due to the type of collateral securing the loan. The following table presents the classifications of loans as of the dates indicated. September 30, 2021 December 31, 2020 Amount Percent Amount Percent (Dollars in thousands) Real Estate: Residential $ 317,373 31.7 % $ 344,142 32.9 % Commercial 379,621 37.9 373,555 35.9 Construction 78,075 7.8 72,600 6.9 Commercial and Industrial 102,360 10.2 126,813 12.1 Consumer 112,087 11.2 113,854 10.9 Other 12,083 1.2 13,789 1.3 Total Loans 1,001,599 100.0 % 1,044,753 100.0 % Allowance for Loan Losses (11,581) (12,771) Loans, Net $ 990,018 $ 1,031,982 The Small Business Administration reopened the Payroll Protection Program ("PPP") the week of January 11, 2021 accepting applications for both First Draw and Second Draw PPP Loans. As of September 30, 2021, as part of this round of PPP, the Bank funded 218 PPP loans totaling $34.6 million with net deferred origination fees of $1.3 million. PPP loans decreased $22.4 million to $32.7 million at September 30, 2021 compared to $55.1 million at December 31, 2020. At September 30, 2021, the largest sectors of PPP loans were $9.3 million for construction and specialty-trade contractors, $5.9 million in loans for health care and social assistance, $4.7 million for professional and technical services, $2.5 million for manufacturing, $3.5 million for restaurant and food services, and $1.8 million for wholesale trade. Net unamortized PPP loan origination fees as of September 30, 2021 and December 31, 2020 were $1.0 million and $1.1 million, respectively. Net PPP loan origination fees earned were $380,000 and $1.4 million for the three and nine months ended September 30, 2021, respectively. All PPP loans are classified as commercial and industrial loans held for investment. No allowance for loan loss was allocated to the PPP loan portfolio due to the Bank complying with the lender obligations that ensure SBA guarantee. Total unamortized net deferred loan fees were $2.1 million and $2.0 million at September 30, 2021 and December 31, 2020, respectively. The following table presents classification of loans held for sale as of September 30, 2021. Loans held for sale includes $6.5 million related to the Agreement executed with Citizens Bank and $7.4 million of residential real estate loans originated and intended for sale in the secondary market. In addition, a $3.6 million nonaccrual and substandard-rated commercial real estate loan secured by a hotel that was transferred into the held for sale portfolio at September 30, 2021 was sold in October 2021 and will result in the recognition of an $897,000 gain on sale of loans in the fourth quarter of 2021. This loan previously incurred a $931,000 charge-off in the prior year. There were no loans held for sale at December 31, 2020. September 30 (Dollars in thousands) Real Estate: Residential $ 9,640 Commercial 6,470 Construction — Commercial and Industrial 592 Consumer 252 Other 453 Total Loans Held for Sale $ 17,407 The Company uses an eight-point internal risk rating system to monitor the credit quality of the overall loan portfolio. The first four categories are not considered criticized and are aggregated as “pass” rated. The criticized rating categories used by management generally follow bank regulatory definitions. The special mention category includes assets that are currently protected but are below average quality, resulting in an undue credit risk, but not to the point of justifying a substandard classification. Loans in the substandard category have well-defined weaknesses that jeopardize the liquidation of the debt and have a distinct possibility that some loss will be sustained if the weaknesses are not corrected. Loans classified as doubtful have all the weaknesses inherent in loans classified as substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as loss are considered uncollectable and of such little value that continuance as an asset is not warranted. 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 September 30, 2021 and December 31, 2020, there were no loans in the criticized category of Loss within the internal risk rating system. September 30, 2021 Pass Special Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 314,266 $ 869 $ 2,238 $ — $ 317,373 Commercial 339,193 28,018 12,410 — 379,621 Construction 66,649 10,785 641 — 78,075 Commercial and Industrial 87,901 12,410 1,513 536 102,360 Consumer 112,017 — 70 — 112,087 Other 12,012 71 — — 12,083 Total Loans $ 932,038 $ 52,153 $ 16,872 $ 536 $ 1,001,599 December 31, 2020 Pass Special Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 340,573 $ 1,115 $ 2,454 $ — $ 344,142 Commercial 320,358 37,482 15,715 — 373,555 Construction 68,343 53 4,204 — 72,600 Commercial and Industrial 113,797 7,787 4,620 609 126,813 Consumer 113,805 — 49 — 113,854 Other 13,711 78 — — 13,789 Total Loans $ 970,587 $ 46,515 $ 27,042 $ 609 $ 1,044,753 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. September 30, 2021 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 315,124 $ 613 $ — $ — $ 613 $ 1,636 $ 317,373 Commercial 374,315 — — — — 5,306 379,621 Construction 78,075 — — — — — 78,075 Commercial and Industrial 100,817 — — — — 1,543 102,360 Consumer 111,515 484 18 — 502 70 112,087 Other 12,083 — — — — — 12,083 Total Loans $ 991,929 $ 1,097 $ 18 $ — $ 1,115 $ 8,555 $ 1,001,599 December 31, 2020 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 339,067 $ 2,919 $ 315 $ — $ 3,234 $ 1,841 $ 344,142 Commercial 365,712 1 740 — 741 7,102 373,555 Construction 72,600 — — — — — 72,600 Commercial and Industrial 124,916 — — — — 1,897 126,813 Consumer 112,952 784 61 8 853 49 113,854 Other 13,789 — — — — — 13,789 Total Loans $ 1,029,036 $ 3,704 $ 1,116 $ 8 $ 4,828 $ 10,889 $ 1,044,753 The decrease in nonaccrual loans at September 30, 2021 compared to December 31, 2020 is primarily related to a $3.6 million commercial real estate loan secured by a hotel that was transferred to loans held-for-sale as previously noted, partially offset by a $2.0 million commercial real estate loan secured by a hotel that was moved to nonaccrual status in the current period. Additional interest income that would have been recorded if the loans that were nonaccrual at September 30, 2021 were current was $33,000 and $136,000 for the three and nine months ended September 30, 2021, respectively, and $20,000 and $59,000 for the three and nine months ended September 30, 2020, respectively. The following table sets forth the amounts and categories of 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. Nonperforming loans do not include loans modified under Section 4013 of the CARES Act and interagency guidance as further explained below. September 30, December 31, (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,636 $ 1,841 Commercial 5,306 7,102 Construction — — Commercial and Industrial 1,543 1,897 Consumer 70 49 Total Nonaccrual Loans 8,555 10,889 Accruing Loans Past Due 90 Days or More: Consumer — 8 Total Accruing Loans Past Due 90 Days or More — 8 Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More 8,555 10,897 Troubled Debt Restructurings, Accruing: Real Estate Residential 622 650 Commercial 1,713 2,861 Commercial and Industrial 17 80 Total Troubled Debt Restructurings, Accruing 2,352 3,591 Total Nonperforming Loans 10,907 14,488 Other Real Estate Owned: Residential 36 — Commercial — 208 Total Other Real Estate Owned 36 208 Total Nonperforming Assets $ 10,943 $ 14,696 Nonperforming Loans to Total Loans 1.09 % 1.39 % Nonperforming Assets to Total Assets 0.74 1.04 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 $775,000 and $806,000 at September 30, 2021 and December 31, 2020, respectively. 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 of the CARES Act and regulatory guidance promulgated by federal banking regulators provide temporary relief from accounting and financial reporting requirements for TDRs regarding certain short-term loan modifications related to COVID-19. Specifically, the CARES Act provides that the Bank may elect to suspend the requirements under GAAP for certain loan modifications that would otherwise be categorized as a TDR and suspend any determination that such loan modifications would be considered a TDR, including the related impairment for accounting purposes. Any modification involving a loan that was not more than 30 days past due as of December 31, 2019 and that occurs beginning on March 1, 2020 and ends on the earlier of January 1, 2022 (as extended by the Consolidated Appropriations Act, 2021) or the date that is 60 days after the termination date of the national emergency related to the COVID-19 outbreak qualify for this exception, including a forbearance arrangement, interest rate modification, repayment plan or any other similar arrangement that defers or delays the payment of principal or interest. Bank regulatory agencies released an interagency statement that offers practical expedients for modifications that occur in response to the COVID-19 pandemic, but it differs with the CARES Act in certain areas. The expedients require a lender to conclude that a borrower is not experiencing financial difficulty if either short-term (e.g., six months or less) modifications are made, such as payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant related to loans in which the borrower is less than 30 days past due on its contractual payments at the time a modification program is implemented or the modification or deferral program is mandated by the federal government or a state government. The bank regulatory agencies have subsequently confirmed that their guidance could be applicable for loans that do not qualify for favorable accounting treatment under Section 4013 of the CARES Act. Both Section 4013 of the CARES Act and the interagency statement can be applied to a second modification that occurs after the first modification provided that the second modification does not qualify as a TDR under Section 4013 of the CARES Act or the interagency statement. The Bank offered forbearance options for borrowers impacted by COVID-19 that provide a short-term delay in payment by primarily allowing: (a) deferral of three The following table provides details of loans in forbearance as of the dates indicated. September 30, 2021 December 31, 2020 Number Amount % of Portfolio Number Amount % of Portfolio (Dollars in thousands) Real Estate: Residential — $ — — % 4 $ 749 0.2 % Commercial — — — % 8 19,818 5.3 % Construction — — — % 1 1,958 2.7 % Commercial and Industrial — — — % 5 1,219 1.0 % Consumer — — — % 13 356 0.3 % Total Loans in Forbearance — $ — — % 31 $ 24,100 2.3 % The concessions granted for the TDRs in the portfolio primarily consist of, but are not limited to, modification of payment or other terms, temporary rate modification and extension of maturity date. Loans classified as TDRs consisted of 14 loans totaling $2.9 million at September 30, 2021 and 17 loans totaling $4.2 million at December 31, 2020, respectively. The following table presents information at the time of modification related to loans modified in a TDR during the periods indicated. During the three and nine months ended September 30, 2021, there were no loans that were modified that were considered a TDR. Three Months Ended September 30, 2020 Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Related Allowance (Dollars in thousands) Real Estate: Commercial 1 $ 504 $ 519 $ — Commercial and Industrial 1 38 38 — Total 2 $ 542 557 $ — Nine Months Ended September 30, 2020 Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Related Allowance (Dollars in thousands) Real Estate: Residential 1 $ 234 $ 234 $ — Commercial 1 504 519 — Commercial and Industrial 1 38 38 — Total 3 $ 776 $ 791 $ — During the three months ended September 30, 2021, no loans that were previously modified in a TDR paid off in full. During the nine months ended September 30, 2021, one residential real estate loan totaling $3,000, one commercial real estate loan totaling $698,000 and one commercial and industrial loan totaling $8,000 previously modified in a TDR paid off in full. During the three months ended September 30, 2020, no loans previously modified in a TDR paid off in full. During the nine months ended September 30, 2020, one residential real estate loan totaling $60,000 previously modified in a TDR paid off in full No TDRs subsequently defaulted during the three and nine months ended September 30, 2021 and 2020, respectively. The following table presents a summary of the loans considered to be impaired as of the dates indicated. September 30, 2021 Recorded Investment Related Allowance Unpaid Principal Balance Average Recorded Investment Interest Income Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,146 $ — $ 1,150 $ 1,165 $ 35 Commercial 13,100 — 13,315 13,361 235 Construction 641 — 641 641 16 Commercial and Industrial 2,066 — 2,351 2,922 24 Total With No Related Allowance Recorded $ 16,953 $ — $ 17,457 $ 18,089 $ 310 With A Related Allowance Recorded: Real Estate: Residential $ — $ — $ — $ — $ — Commercial 272 199 272 473 16 Construction — — — — — Commercial and Industrial — — — — — Total With A Related Allowance Recorded $ 272 $ 199 $ 272 $ 473 $ 16 Total Impaired Loans: Real Estate: Residential $ 1,146 $ — $ 1,150 $ 1,165 $ 35 Commercial 13,372 199 13,587 13,834 251 Construction 641 — 641 641 16 Commercial and Industrial 2,066 — 2,351 2,922 24 Total Impaired Loans $ 17,225 $ 199 $ 17,729 $ 18,562 $ 326 December 31, 2020 Recorded Investment Related Allowance Unpaid Principal Balance Average Recorded Investment Interest Income Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,183 $ — $ 1,187 $ 1,194 $ 46 Commercial 31,865 — 32,887 37,443 1,418 Construction 4,204 — 4,204 4,013 159 Commercial and Industrial 3,296 — 3,506 3,426 89 Total With No Related Allowance Recorded $ 40,548 $ — $ 41,784 $ 46,076 $ 1,712 With A Related Allowance Recorded: Real Estate: Residential $ — $ — $ — $ — $ — Commercial 1,524 293 1,524 1,585 72 Construction — — — — — Commercial and Industrial 2,069 356 2,069 2,114 57 Total With A Related Allowance Recorded $ 3,593 $ 649 $ 3,593 $ 3,699 $ 129 Total Impaired Loans Real Estate: Residential $ 1,183 $ — $ 1,187 $ 1,194 $ 46 Commercial 33,389 293 34,411 39,028 1,490 Construction 4,204 — 4,204 4,013 159 Commercial and Industrial 5,365 356 5,575 5,540 146 Total Impaired Loans $ 44,141 $ 649 $ 45,377 $ 49,775 $ 1,841 The recorded investment of loans evaluated for impairment decreased $26.9 million at September 30, 2021 compared to December 31, 2020 and was primarily related to commercial real estate loans. This is primarily the result of no longer evaluating separately for impairment certain commercial real estate loans secured by hotels that have manageable loan-to-value ratios and have exhibited an ability to cash flow during the COVID-19 pandemic, with the expectation that hotel operations strengthen further as occupancy rates increase due to the economy reopening and resumption of travel. In addition, as previously noted, a $3.6 million commercial real estate loan was transferred into loans held for sale and was no longer evaluated for impairment at September 30, 2021. The loan was subsequently sold in October 2021. The following tables present the activity in the allowance for loan losses summarized by primary segments 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 Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) June 30, 2021 $ 1,588 $ 5,582 $ 1,136 $ 1,152 $ 941 $ — $ 1,145 $ 11,544 Charge-offs — — — — (19) — — (19) Recoveries 2 — — 11 43 — — 56 Provision (Recovery) (98) 347 (71) (21) (12) — (145) — September 30, 2021 $ 1,492 $ 5,929 $ 1,065 $ 1,142 $ 953 $ — $ 1,000 $ 11,581 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2020 $ 2,249 $ 6,010 $ 889 $ 1,423 $ 1,283 $ — $ 917 $ 12,771 Charge-offs — — — — (139) — — (139) Recoveries 15 — — 33 101 — — 149 Provision (Recovery) (772) (81) 176 (314) (292) — 83 (1,200) September 30, 2021 $ 1,492 $ 5,929 $ 1,065 $ 1,142 $ 953 $ — $ 1,000 $ 11,581 September 30, 2021 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 199 $ — $ — $ — $ — $ — $ 199 Collectively Evaluated for Potential Impairment $ 1,492 $ 5,730 $ 1,065 $ 1,142 $ 953 $ — $ 1,000 $ 11,382 December 31, 2020 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 293 $ — $ 356 $ — $ — $ — $ 649 Collectively Evaluated for Potential Impairment $ 2,249 $ 5,717 $ 889 $ 1,067 $ 1,283 $ — $ 917 $ 12,122 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) June 30, 2020 $ 2,688 $ 5,160 $ 820 $ 1,566 $ 1,714 $ — $ 700 $ 12,648 Charge-offs (11) — — — (103) — — (114) Recoveries 1 1 — 6 38 — — 46 Provision (Recovery) (506) 1,711 71 170 (290) — 44 1,200 September 30, 2020 $ 2,172 $ 6,872 $ 891 $ 1,742 $ 1,359 $ — $ 744 $ 13,780 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and 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 (36) — — — (239) — — (275) Recoveries 5 28 — 21 134 — — 188 Provision (Recovery) 180 3,634 606 (691) 47 — 224 4,000 September 30, 2020 $ 2,172 $ 6,872 $ 891 $ 1,742 $ 1,359 $ — $ 744 $ 13,780 September 30, 2020 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 2,248 $ — $ 607 $ — $ — $ — $ 2,855 Collectively Evaluated for Potential Impairment $ 2,172 $ 4,624 $ 891 $ 1,135 $ 1,359 $ — $ 744 $ 10,925 The allowance for loan losses was $11.6 million at September 30, 2021 compared to $12.8 million at December 31, 2020. There was a net recovery of $1.2 million of provision for loan losses for the nine months ended September 30, 2021. A $20.8 million decrease in net reservable loans in the current year, which excludes PPP loans and includes the reclassification of $17.4 million of loans to held for sale that do not require a reserve, as well as a decrease in specifically impaired loans and improving economic and industry conditions, contributed to the net recovery in the current period. 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. At September 30, 2021 and December 31, 2020, commercial and industrial loans include $32.7 million and $55.1 million, respectively, of PPP loans collectively evaluated for potential impairment. No allowance for loan loss was allocated to the PPP loan portfolio due to the Bank complying with the lender obligations that ensure SBA guarantee. September 30, 2021 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 1,146 $ 13,372 $ 641 $ 2,066 $ — $ — $ 17,225 Collectively Evaluated for Potential Impairment 316,227 366,249 77,434 100,294 112,087 12,083 984,374 Total Loans $ 317,373 $ 379,621 $ 78,075 $ 102,360 $ 112,087 $ 12,083 $ 1,001,599 December 31, 2020 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 1,183 $ 33,389 $ 4,204 $ 5,365 $ — $ — $ 44,141 Collectively Evaluated for Potential Impairment 342,959 340,166 68,396 121,448 113,854 13,789 1,000,612 Total Loans $ 344,142 $ 373,555 $ 72,600 $ 126,813 $ 113,854 $ 13,789 $ 1,044,753 The following table presents changes in the accretable discount on the loans acquired at fair value at the dates indicated. Accretable Discount (Dollars in Thousands) December 31, 2020 $ 1,194 Accretable Yield (385) September 30, 2021 $ 809

Time Deposits

Time Deposits	9 Months Ended
	Sep. 30, 2021
Deposits [Abstract]
Time Deposits	Time Deposits The following table shows the maturities of time deposits for the next five years and beyond at the date indicated. September 30, 2021 Time Deposits Time Deposits Held for Sale Time Deposits, (Dollars in thousands) One Year or Less $ 68,228 $ 8,560 $ 59,668 Over One Through Two Years 58,693 4,346 54,347 Over Two Through Three Years 10,758 1,034 9,724 Over Three Through Four Years 11,362 2,415 8,947 Over Four Through Five Years 9,645 1,143 8,502 Over Five Years 3,735 196 3,539 Total $ 162,421 $ 17,694 $ 144,727 The balance in time deposits, including time deposits held for sale, that meet or exceed the FDIC insurance limit of $250,000 totaled $49.1 million and $59.2 million as of September 30, 2021 and December 31, 2020, respectively. The aggregate amount of demand deposits, including demand deposits held for sale, that are overdrawn and have been reclassified as loans was $176,000 and $231,000 as of September 30, 2021 and December 31, 2020, respectively.

Short-Term Borrowings

Short-Term Borrowings	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Short-Term Borrowings	Short-Term BorrowingsBorrowings with original maturities of one year or less are classified as short-term and may consist of borrowings with the Federal Home Loan Bank ("FHLB"), securities sold under agreements to repurchase or borrowings on revolving lines of credit with the Federal Reserve Bank or other correspondent banks. Securities sold under repurchase agreements are comprised of customer repurchase agreements, which are overnight sweep accounts with next-day maturities utilized by commercial customers to earn interest on their funds. Securities are pledged as collateral under these agreements in an amount at least equal to the outstanding balance and the collateral pledging requirements are monitored on a daily basis. $10.7 million of securities sold under agreements to repurchase are reported as deposits held for sale at September 30, 2021 because the associated deposits will be sold as part of the Agreement with Citizens Bank. See Note 2 for further information. The following table sets forth the components of short-term borrowings as of the dates indicated. September 30, 2021 December 31, 2020 Amount Weighted Amount Weighted (Dollars in thousands) Securities Sold Under Agreements to Repurchase: Balance at Period End $ 42,623 0.16 % $ 41,055 0.21 % Average Balance Outstanding During the Period 43,745 0.22 37,819 0.36 Maximum Amount Outstanding at any Month End 52,777 46,123 Securities Collaterizing the Agreements at Period-End: Carrying Value 56,351 46,312 Market Value 56,412 47,283

Other Borrowed Funds

Other Borrowed Funds	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Other Borrowed Funds	Other Borrowed Funds Other borrowed funds consist of fixed rate advances from the FHLB. The following table sets forth the scheduled maturities of other borrowed funds at the dates indicated. September 30, 2021 December 31, 2020 Amount Weighted Average Rate Amount Weighted Average Rate (Dollars in thousands) Due in One Year $ 3,000 2.23 % $ 2,000 2.12 % Due After One Year to Two Years 3,000 2.41 3,000 2.23 Due After Two Years to Three Years — — 3,000 2.41 Total $ 6,000 2.32 % $ 8,000 2.27 % As of September 30, 2021, the Bank maintained a credit arrangement with a maximum borrowing limit of approximately $420.4 million with the FHLB and available borrowing capacity of $351.3 million. This arrangement is subject to annual renewal, incurs no service charge, and is secured by a blanket security agreement on $564.1 million of residential and commercial mortgage loans and the Bank’s investment in FHLB stock. Under this arrangement, the Bank had available a variable rate Line of Credit in the amount of $150.0 million as of September 30, 2021, of which there was no outstanding balance. As an alternative to pledging securities, the FHLB periodically provides standby letters of credit on behalf of the Bank to secure certain public deposits in excess of the level insured by the FDIC. If the FHLB is required to make payment for a beneficiary’s draw, the payment amount is converted into a collateralized advance to the Bank. Standby letters of credit issued on our behalf by the FHLB to secure public deposits were $60.6 million and $90.3 million as of September 30, 2021 and December 31, 2020, respectively. At September 30, 2021, the Bank maintained a Borrower-In-Custody of Collateral line of credit agreement with the Federal Reserve Bank (“FRB”) for $82.8 million that requires monthly certification of collateral, is subject to annual renewal, incurs no service charge and is secured by $124.9 million of commercial and industrial and consumer indirect auto loans. In addition, the Bank also maintains multiple line of credit arrangements with various unaffiliated banks totaling $50.0 million of which no draws had been taken. At September 30, 2021 and December 31, 2020, CB Financial did not maintain any credit facilities.

Fair Value Disclosure

Fair Value Disclosure	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Disclosure	Fair Value DisclosureFASB ASC 820 “Fair Value Measurement” defines fair value and provides the framework for measuring fair value and required disclosures about fair value measurements. Fair value is defined as the price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability at the transaction date. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used in valuation methods to determine fair value. The three levels of fair value hierarchy are as follows: 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 inputs, that are observable either directly or indirectly for substantially the full term of the asset through corroboration with observable market data. Level 2 inputs include quoted market prices in active markets for similar assets, quoted market prices in markets that are not active for identical or similar assets, and other observable inputs. Level 3 – Fair value is based on significant unobservable inputs. Examples of valuation methodologies that would result in Level 3 classification include option pricing models, discounted cash flows, and other similar techniques. 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 Statements 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 of the fair value hierarchy. Fair values for Level 2 securities were primarily determined by a third-party pricing service using both quoted prices for similar assets, when available, and model-based valuation techniques that derive fair value based on market-corroborated data, such as instruments with similar prepayment speeds and default interest rates. The standard inputs that are normally used include benchmark yields of like securities, reportable trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers, and reference data including market research publications. There were no transfers into or out of Level 3 during the nine months ended September 30, 2021 or year ended December 31, 2020. Fair Value Hierarchy September 30 December 31 (Dollars in thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 49,938 $ 41,411 Obligations of States and Political Subdivisions Level 2 19,420 21,993 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 141,690 79,493 Corporate Debt Level 2 7,481 — Total Available-for-Sale Debt Securities 218,529 142,897 Equity Securities Mutual Funds Level 1 999 1,019 Other Level 1 1,823 1,484 Total Equity Securities 2,822 2,503 Total Securities $ 221,351 $ 145,400 The following table presents the financial assets on the Consolidated Statements of Financial Condition measured at fair value on a nonrecurring basis as of the dates indicated by level within the fair value hierarchy for only those nonrecurring assets that had a fair value below the carrying amount. The table also presents the significant unobservable inputs used in the fair value measurements. Financial Asset Fair Value Hierarchy September 30, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) Impaired Loans Individually Assessed Level 3 $ 73 Appraisal of Collateral (1) Appraisal Adjustments (2) 0 % to 50 % 50.0% Mortgage Servicing Rights Level 3 733 Discounted Cash Flow Discount Rate 9 % to 11 % 10.1% Prepayment Speed 10 % to 29 % 19.9% Financial Asset Fair Value Hierarchy December 31, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) Impaired Loans Individually Assessed Level 3 $ 2,944 Appraisal of Collateral (1) Appraisal Adjustments (2) 0 % to 50 % — Mortgage Servicing Rights Level 3 656 Discounted Cash Flow Discount Rate 9 % to 11 % 10.0% Prepayment Speed 12 % to 27 % 18.7% OREO Level 3 34 Appraisal of Collateral (1) Liquidation Expenses (2) 10 % to 30 % — (1) Fair value is generally determined through independent appraisals of the underlying collateral, which may include various Level 3 inputs, which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of appraisal adjustments and liquidation expense are presented as a percent of the appraisal. Impaired loans are evaluated when a loan is identified as impaired and valued at the lower of cost or fair value at that time. Impaired loans that are collateral dependent are written down to fair value through the establishment of specific reserves. Fair value is measured based on the value of the collateral securing these loans and is classified as Level 3 in the fair value hierarchy. At September 30, 2021 and December 31, 2020, the fair value of impaired loans consists of the loan balances of $272,000 and $3.6 million, respectively, less their specific valuation allowances of $199,000 and $649,000, respectively. The fair value of mortgage servicing rights ("MSRs") is determined by calculating the present value of estimated future net servicing cash flows, considering expected mortgage loan prepayment rates, discount rates, servicing costs and other economic factors, which are determined based on current market conditions. The expected rate of mortgage loan prepayments is the most significant factor driving the value of MSRs. MSRs are considered impaired if the carrying value exceeds fair value. Since the valuation model includes significant unobservable inputs as listed above, MSRs are classified as Level 3. MSRs are reported in Other Assets in the Consolidated Statements of Financial Condition and are amortized into mortgage servicing income in Other Income in the Consolidated Statements of (Loss) Income. 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 in the fair value hierarchy. 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 entity on potentially favorable or unfavorable terms. 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 readily available market exists, the fair value estimates for financial instruments should be based upon management’s judgment regarding current economic conditions, interest rate risk, expected cash flows, future estimated losses and other factors, as determined through various option pricing formulas or simulation modeling. As many of these assumptions result from judgments made by management based upon estimates which are inherently uncertain, the resulting estimated fair values may not be indicative of the amount realizable in the sale of a particular financial instrument. In addition, changes in the assumptions on which the estimated fair values are based may have significant impact on the resulting estimated fair values. As certain assets such as deferred tax assets and premises and equipment are not considered financial instruments, the estimated fair value of financial instruments would not represent the full value of the Company. The following table presents the estimated fair values of the Company’s financial instruments at the dates indicated. September 30, 2021 December 31, 2020 Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value (Dollars in thousands) Financial Assets: Cash and Due From Banks: Interest Bearing Level 1 $ 131,835 $ 131,835 $ 145,636 $ 145,636 Non-Interest Bearing Level 1 41,688 41,688 15,275 15,275 Securities See Above 221,351 221,351 145,400 145,400 Loans Held for Sale Level 2 17,407 18,304 — — Loans, Net Level 3 990,018 1,022,160 1,031,982 1,073,633 Property and Equipment Held for Sale Level 2 795 795 — — Restricted Stock Level 2 3,451 3,451 3,984 3,984 Mortgage Servicing Rights Level 3 733 733 656 656 Accrued Interest Receivable Level 2 3,355 3,355 3,872 3,872 Financial Liabilities: Deposits Held for Sale Level 2 102,647 107,779 — — Deposits Level 2 1,185,156 1,186,603 1,224,569 1,231,606 Short-Term Borrowings Level 2 42,623 42,623 41,055 41,055 Other Borrowed Funds Level 2 6,000 6,058 8,000 8,067 Accrued Interest Payable Level 2 490 490 767 767

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Commitments and Contingent Liabilities 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 Statements 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 have a corresponding reserve recorded. The Company’s opinion on not implementing a corresponding reserve for off-balance-sheet instruments is supported by historical factors of no losses recorded due to these items. The Company is continually evaluating these items for credit quality and any future need for the corresponding reserve. The following table presents the unused and available credit balances of financial instruments whose contracts represent credit risk at the dates indicated. September 30, December 31, (Dollars in thousands) Standby Letters of Credit $ 110 $ 120 Performance Letters of Credit 2,764 2,947 Construction Mortgages 56,809 60,312 Personal Lines of Credit 7,132 6,930 Overdraft Protection Lines 5,895 6,287 Home Equity Lines of Credit 22,797 22,110 Commercial Lines of Credit 74,127 69,738 Total Commitments $ 169,634 $ 168,444 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee by the customer. Because many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, and income-producing commercial properties. Performance letters of credit represent conditional commitments issued by the Company to guarantee the performance of a customer to a third party. These instruments are issued primarily to support bid or performance-related contracts. The coverage period for these instruments is typically a one-year period with an annual renewal option subject to prior approval by management. Fees earned from the issuance of these letters are recognized upon expiration of the letter. For secured letters of credit, the collateral is typically Company deposit instruments or customer business assets.

Leases

Leases	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Leases	Leases The Company evaluates contracts at commencement to determine if a lease is present. The Company’s lease contracts are all classified as operating leases and create operating right-of-use (“ROU”) assets and corresponding lease liabilities on the Consolidated Statements of Financial Condition. The leases are primarily ROU assets of land and building for branch and loan production locations. ROU assets are reported in Accrued Interest Receivable and Other Assets and the related lease liabilities in Accrued Interest Payable and Other Liabilities on the Consolidated Statements of Financial Condition. The following tables present the lease expense, ROU assets, weighted average term, discount rate and maturity analysis of lease liabilities for operating leases for the periods and dates indicated. Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Operating Lease Expense $ 74 $ 118 $ 257 $ 353 Short-Term Lease Expense 8 — 25 — Variable Lease Expense 8 10 24 28 Total Lease Expense $ 90 $ 128 $ 306 $ 381 September 30, December 31, (Dollars in thousands) Operating Leases: ROU Assets $ 741 $ 1,206 Weighted Average Lease Term in Years 7.16 6.95 Weighted Average Discount Rate 2.47 % 2.39 % September 30, (Dollars in thousands) Maturity Analysis: Due in One Year $ 309 Due After One Year to Two Years 178 Due After Two Years to Three Years 113 Due After Three Years to Four Years 90 Due After Four to Five Years 45 Due After Five Years 330 Total $ 1,065 Less: Present Value Discount 106 Lease Liabilities $ 959 Impairment of ROU Assets ROU assets from operating leases are subject to the impairment guidance in ASC 360, Property, Plant, and Equipment, and are reviewed for impairment when indicators of impairment are present. ASC 360 requires three steps to identify, recognize and measure impairment. If indicators of impairment are present (Step 1), the Company performs a recoverability test (Step 2) comparing the sum of the estimated undiscounted cash flows attributable to the ROU asset in question to the carrying amount. If the undiscounted cash flows used in the recoverability test are less than the carrying amount, the Company estimates the fair value of the ROU asset and recognizes an impairment loss when the carrying amount exceeds the estimated fair value (Step 3). At June 30, 2021, the Company consolidated six branches as part of its branch optimization initiative. One of the branches was leased and the Company performed the three-step evaluation as outlined above to determine whether the operating lease was impaired. As part of the recoverability test, the Company elected to exclude operating lease liabilities from the carrying amount of the asset group. The undiscounted future cash flows used in the recoverability test were based on assumptions made by the Company rather than market participant assumptions. Since an election was made to exclude operating lease liabilities from the asset or asset group, all future cash lease payments for the lease were also excluded. In addition, the Company elected to exclude operating lease liabilities from the estimated fair value, consistent with the recoverability test When determining the fair value of the ROU asset, the Company estimated what market participants would pay to lease the asset. The ROU asset was valued assuming its highest and best use in its current form. Based on the analysis, the Company concluded that the ROU asset for this branch was fully impaired as of June 30, 2021, resulting in a remaining ROU carrying value of zero and the recognition of a $227,000 impairment for the nine months ended September 30, 2021. The impairment was recognized in Occupancy expense on the Consolidated Statements of Income (Loss).

Other Noninterest Expense

Other Noninterest Expense	9 Months Ended
	Sep. 30, 2021
Other Income and Expenses [Abstract]
Other Noninterest Expense	Other Noninterest Expense The details of other noninterest expense for the Company’s Consolidated Statements of (Loss) Income for the periods indicated are as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Non-Employee Compensation $ 184 $ 155 $ 473 $ 449 Printing and Supplies 55 125 218 365 Postage 86 61 265 176 Telephone 145 108 472 408 Charitable Contributions 45 32 80 98 Dues and Subscriptions 33 36 121 153 Loan Expenses 86 149 288 420 Meals and Entertainment 31 — 91 74 Travel 27 13 77 87 Training 5 10 29 24 Bank Assessment 46 44 134 132 Insurance 54 59 173 173 Miscellaneous 106 127 409 418 Total Other Noninterest Expense $ 903 $ 919 $ 2,830 $ 2,977

Segment and Related Information

Segment and Related Information	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Segment and Related Information	Segment and Related InformationAt September 30, 2021, the Company’s business activities were comprised of two operating segments, which are community banking and insurance brokerage services. CB Financial is the parent company of the Bank and Exchange Underwriters, a wholly owned subsidiary of the Bank. Exchange Underwriters has an independent board of directors from the Company and is managed separately from the banking and related financial services that the Company offers. Exchange Underwriters is an independent insurance agency that offers property, casualty, commercial liability, surety and other insurance products. 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) September 30, 2021 Assets $ 1,474,626 $ 4,656 $ 130,994 $ (135,458) $ 1,474,818 Liabilities 1,352,005 1,672 7 (9,853) 1,343,831 Stockholders' Equity 122,621 2,984 130,987 (125,605) 130,987 December 31, 2020 Assets $ 1,416,132 $ 5,379 $ 134,546 $ (139,337) $ 1,416,720 Liabilities 1,287,148 2,325 16 (7,299) 1,282,190 Stockholders' Equity 128,984 3,054 134,530 (132,038) 134,530 Three Months Ended September 30, 2021 Interest and Dividend Income $ 10,768 $ 1 $ 1,311 $ (1,294) $ 10,786 Interest Expense 776 — — — 776 Net Interest and Dividend Income 9,992 1 1,311 (1,294) 10,010 Provision for Loan Losses — — — — — Net Interest and Dividend Income After Provision for Loan Losses 9,992 1 1,311 (1,294) 10,010 Noninterest Income 975 1,195 28 — 2,198 Noninterest Expense 8,750 1,020 3 — 9,773 Undistributed Net Income of Subsidiary 124 — 654 (778) — Income Before Income Tax Expense 2,341 176 1,990 (2,072) 2,435 Income Tax Expense 393 52 7 — 452 Net Income $ 1,948 $ 124 $ 1,983 $ (2,072) $ 1,983 Nine Months Ended September 30, 2021 Interest and Dividend Income $ 32,536 $ 4 $ 8,456 $ (8,402) $ 32,594 Interest Expense 2,673 — — — 2,673 Net Interest and Dividend Income 29,863 4 8,456 (8,402) 29,921 (Recovery) Provision for Loan Losses (1,200) — — — (1,200) Net Interest and Dividend Income After (Recovery) Provision for Loan Losses 31,063 4 8,456 (8,402) 31,121 Noninterest Income 3,319 3,995 277 — 7,591 Noninterest Expense 29,898 2,983 9 — 32,890 Undistributed Net Income (Loss) of Subsidiary 710 — (4,096) 3,386 — Income Before Income Tax Expense 5,194 1,016 4,628 (5,016) 5,822 Income Tax Expense 888 306 23 — 1,217 Net Income $ 4,306 $ 710 $ 4,605 $ (5,016) $ 4,605 Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) Three Months Ended September 30, 2020 Interest and Dividend Income $ 11,639 $ 1 $ 1,310 $ (1,294) $ 11,656 Interest Expense 1,240 — — — 1,240 Net Interest and Dividend Income 10,399 1 1,310 (1,294) 10,416 Provision for Loan Losses 1,200 — — — 1,200 Net Interest and Dividend Income After Provision for Loan Losses 9,199 1 1,310 (1,294) 9,216 Noninterest Income 1,208 1,024 (59) — 2,173 Noninterest Expense 28,046 919 3 — 28,968 Undistributed Net Income (Loss) of Subsidiary 73 — (18,694) 18,621 — (Loss) Income Before Income Tax (Benefit) Expense (17,566) 106 (17,446) 17,327 (17,579) Income Tax (Benefit) Expense (166) 33 (51) — (184) Net (Loss) Income $ (17,400) $ 73 $ (17,395) $ 17,327 $ (17,395) Nine Months Ended September 30, 2020 Interest and Dividend Income $ 35,664 $ 3 $ 2,634 $ (2,589) $ 35,712 Interest Expense 4,442 — — — 4,442 Net Interest and Dividend Income 31,222 3 2,634 (2,589) 31,270 Provision for Loan Losses 4,000 — — — 4,000 Net Interest and Dividend Income After Provision for Loan Losses 27,222 3 2,634 (2,589) 27,270 Noninterest Income (Loss) 3,760 3,426 (493) — 6,693 Noninterest Expense 44,227 2,806 9 — 47,042 Undistributed Net Income (Loss) of Subsidiary 433 — (15,991) 15,558 — (Loss) Income Before Income Tax Expense (Benefit) (12,812) 623 (13,859) 12,969 (13,079) Income Tax Expense (Benefit) 590 190 (140) — 640 Net (Loss) Income $ (13,402) $ 433 $ (13,719) $ 12,969 $ (13,719)

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets The following table presents a summary of intangible assets subject to amortization at the dates indicated. September 30, 2021 December 31, 2020 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Value Gross Carrying Amount Accumulated Amortization Net Carrying Value (Dollars in thousands) Core Deposit Intangible $ 14,103 $ (8,386) $ (1,178) $ 4,539 $ 14,103 $ (7,047) $ 7,056 Customer List 1,800 (599) — 1,201 1,800 (457) 1,343 Total Intangible Assets $ 15,903 $ (8,985) $ (1,178) $ 5,740 $ 15,903 $ (7,504) $ 8,399 On June 10, 2021, the Agreement was executed with Citizens Bank pursuant to which Citizens Bank has agreed to assume certain deposits of the branch offices of Community Bank located in Buckhannon, West Virginia, and in New Martinsville, West Virginia. In 2018, the Company recorded a core deposit intangible asset related to the acquisition of these two branches as part of the merger with First West Virginia Bancorp, Inc. As a result of signing the Agreement and the expected sale of a portion of the deposits associated with the remaining core deposit intangible, the Company performed an interim evaluation to determine whether the core deposit intangible was impaired. As a result of the evaluation, the Company determined the carrying amount of the core deposit intangible was impaired $1.2 million. The Company recorded the impairment in Intangible Asset and Goodwill Impairment on the Consolidated Statements of Income (Loss). The estimated amortization expense of intangible assets assumes no activities, such as acquisitions, which would result in additional amortizable intangible assets. Estimated amortization expense of intangible assets in subsequent fiscal years is as follows as of September 30, 2021. Amount (Dollars in thousands) Remaining in 2021 $ 445 2022 1,782 2023 1,782 2024 1,147 2025 189 2026 and Thereafter 395 Total Estimated Intangible Asset Amortization Expense $ 5,740

Mortgage Servicing Rights

Mortgage Servicing Rights	9 Months Ended
	Sep. 30, 2021
Transfers and Servicing [Abstract]
Mortgage Servicing Rights	Mortgage Servicing Rights The following table presents MSR activity and net carrying values for the periods indicated. Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Mortgage Servicing Rights: Balance, Beginning of Period $ 902 $ 1,032 $ 1,029 $ 1,001 Additions 32 73 64 210 Amortization (70) (71) (229) (177) Balance, End of Period $ 864 $ 1,034 $ 864 $ 1,034 Valuation Allowance: Balance, Beginning of Period $ (213) $ (340) $ (373) $ (71) Valuation Allowance Adjustment 82 — 242 (269) Balance, End of Period $ (131) $ (340) $ (131) $ (340) Mortgage Servicing Rights, Net Carrying Value $ 733 $ 694 $ 733 $ 694 Amortization of MSRs and the period change in the valuation allowance are reported in Other Income on the Consolidated Statements of Income (Loss). Real estate loans serviced for others, which are not included in the Consolidated Statements of Financial Condition, totaled $96.6 million and $105.8 million at September 30, 2021 and December 31, 2020, respectively.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	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”). CB Financial, the Bank and Exchange Underwriters 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”) and with general practice within the banking industry. 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 misleading in any material respect. In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the Consolidated Statements of Financial Condition and income and expenses for the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to determination of the allowance for losses on loans, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, other-than-temporary impairment evaluations of securities, goodwill and intangible assets impairment, and the valuation of deferred tax assets. 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-K for the year ended December 31, 2020. Interim results are not necessarily indicative of results for a full year. 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 , to be recognizable events.
Nature of Operations	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. The Bank operates 11 branches in Greene, Allegheny, Washington, Fayette and Westmoreland Counties in southwestern Pennsylvania, and five branches in Marshall, Ohio, Upshur and Wetzel Counties in West Virginia. The Bank is a community-oriented institution offering residential and commercial real estate loans, commercial and industrial loans, and consumer loans as well as a variety of deposit products for individuals and businesses in its market area. Property and casualty, commercial liability, surety and other insurance products are offered through Exchange Underwriters, a full-service, independent insurance agency.
Reclassifications	Reclassifications Certain comparative amounts for the prior year have been reclassified to conform to the current year presentation. Such reclassifications did not affect net income or stockholders’ equity.
Assets And Liabilities Held For Sale	Assets and Liabilities Held for Sale Assets and liabilities (disposal groups) are classified as held for sale when their carrying amounts will be recovered principally through sale when all of the following criteria are met: • management, having the authority to approve the action, commits to a plan to sell the disposal group; • the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups; • an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; • the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify as a completed sale within one year, except if events or circumstances beyond the Company’s control extend the period of time required to sell the disposal group beyond one year; • the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and • actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. Assets and liabilities held for sale are measured at the lower of carrying amount and fair value, less estimated costs to sell, and are presented separately on the Consolidated Statements of Financial Condition. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Gains are not recognized on the sale of a disposal group until the date of sale. The Company assesses the fair value of a disposal group, less any estimated costs to sell, each reporting period it remains classified as held for sale and reports any subsequent losses as an adjustment to the carrying value of the disposal group. Assets classified as held for sale are no longer depreciated or amortized. Loans held for sale may consist of residential real estate loans originated and intended for sale in the secondary market. These loans are generally sold with loan servicing rights retained. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential real estate loans held for sale are included in noninterest income.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company routinely performs assessments of the recoverability of long-lived assets when events or changes in circumstances indicate that their carrying values may not be recoverable and are in excess of their fair value, less estimated costs to sell. If estimated recoverable amounts are lower than carrying values, assets are considered impaired and reduced to their recoverable amounts with the recognized impairment charges recorded in noninterest expense in the Consolidated Statements of (Loss) Income. Long-lived assets are tested for impairment individually or as part of an asset group. An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company follows ASC 360, Property, Plant and Equipment, which requires three steps to identify, recognize and measure the impairment of a long-lived asset (asset group) to be held and used: Step 1 – Consider whether Indicators of Impairment are Present. The following are examples of such events or changes in circumstances. • A significant decrease in the market price of a long-lived asset (asset group). • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition. • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator. • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group). • A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group). • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. Step 2—Test for Recoverability If indicators of impairment are present, the Company performs a recoverability test comparing the sum of the estimated undiscounted cash flows attributable to the long-lived asset or asset group in question to the carrying amount of the long-lived asset or asset group. Step 3—Measurement of an Impairment Loss If the undiscounted cash flows used in the recoverability test are less than the carrying amount of the long-lived asset (asset group), the Company estimates the fair value of the long-lived asset or asset group and recognizes an impairment loss when the carrying amount of the long-lived asset or asset group exceeds the estimated fair value. An impairment loss is allocated to the long-lived assets of the group on a pro rata basis using the relative carrying amounts of those assets, except that the loss allocated to an individual long-lived asset of the group must not reduce the carrying amount of
Recent Accounting Standards	Recent Accounting Standards In August 2021, the Financial Accounting Standard Board (“FASB”) issued Accounting Standards Update ("ASU") 2021-06, Presentation of Financial Statements (Topic 205), Financial Services—Depository and Lending (Topic 942), and Financial Services—Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants. This ASU incorporates recent SEC rule changes into the FASB Codification, including SEC Final Rule Releases No. 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants. The SEC rule changes update and expand the statistical disclosures that bank and savings and loan registrants provide to investors, in light of changes in this sector over the past 30 years. The rules also eliminate certain disclosure items that are duplicative of other SEC rules and requirements of U.S. GAAP. The rules replace Industry Guide 3, Statistical Disclosure by Bank Holding Companies, with updated disclosure requirements in a new subpart of Regulation S-K. The rules are intended to help ensure that investors have access to more meaningful, relevant information to facilitate their investment and voting decisions. The amendments are effective prospectively for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company does not expect the adoption of this ASU will have a material impact on the Company's consolidated statements of financial condition or results of operation. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying GAAP to contract modifications and hedging relationships, subject to meeting certain criteria, that reference the London Inter-bank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued. The elective guidance in the ASU applies to modifications of contract terms that will directly replace, or have the potential to replace, an affected rate with another interest rate index, as well as certain contemporaneous modifications of other contract terms related to the replacement of an affected rate. The ASU notes that changes in contract terms that are made to effect the reference rate reform transition are considered related to the replacement of a reference rate if they are not the result of a business decision that is separate from or in addition to changes to the terms of a contract to effect that transition. The optional expedient allows companies to account for the modification as if it was not substantial (i.e., do not treat as an extinguishment of debt). The ASU is intended to help stakeholders during the global market-wide reference rate transition period. ASU 2020-04 is effective for all entities as of March 12, 2020 through December 31, 2022. While the LIBOR reform may require extensive changes to the contracts that govern LIBOR based products, as well as our systems and processes, we cannot yet determine whether the Company will be able to use the optional expedient for the changes to contract terms that may be required by LIBOR reform and therefore, the Company cannot yet determine the magnitude of the impact or the overall impact of the new guidance on the Company’s consolidated financial condition or results of operation. In December 2019, FASB issued ASU 2019-12, Income taxes (Topic 740); Simplifying the Accounting for Income Taxes . ASU 2019-12 provides amendments intended to reduce the cost and complexity in accounting for income taxes while maintaining or improving the usefulness of the information provided to users of financial statements. ASU 2019-12 removes the following exceptions from ASC 740, Income Taxes: (i) exceptions to the incremental approach for intraperiod tax allocation; (ii) exceptions to accounting for basis differences when a foreign subsidiary becomes an equity method investment or a foreign equity method investment become a subsidiary; and (iii) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. ASU 2019-12 provides the following amendments that simplify and improve guidance with Topic 740: (i) franchise taxes that are based partially on income; (ii) transactions that result in a step up in the tax basis of goodwill; (iii) separate financial statements of legal entities that are not subject to tax; (iv) enacted changes in tax laws in interim periods; and (v) employee stock ownership plans and investments in qualified affordable housing projects accounted for using the equity method. For public business entities, the amendments in ASU 2019-12 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The adoption of this ASU did not have a material impact on the Company's consolidated statements of financial condition or results of operation. In September 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . ASU 2016-13 amends guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. For assets held at amortized cost basis, ASU 2016-13 eliminates the probable initial recognition threshold in current GAAP; and instead requires an entity to reflect its current estimate of all expected credit losses. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets to present the net amount expected to be collected. For available-for-sale debt securities, credit losses should be measured in a manner similar to current GAAP, however this ASU requires that credit losses be presented as an allowance rather than as a write-down. ASU 2016-13 affects companies holding financial assets and net investment in leases that are not accounted for at fair value through net income. The ASU 2016-13 amendments affect loans, debt securities, trade receivables, net investments in

Impairment of Long-Lived Asse_2

Impairment of Long-Lived Assets and Assets and Liabilities of Branches Held for Sale (Tables)	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of assets and liabilities classified as held for sale	The assets and liabilities classified as held for sale of the disposal group related to the branch sales are as follows at September 30, 2021. September 30, (Dollars in thousands) Loans Held for Sale Real Estate: Residential $ 2,290 Commercial 2,911 Commercial and Industrial 592 Consumer 252 Other 453 Total Loans Held for Sale $ 6,498 Premises and Equipment Held for Sale 795 Deposits Held for Sale Non-Interest Bearing Demand Deposits $ 15,070 Interest Bearing Demand Deposits 31,502 Money Market Accounts 17,578 Savings Accounts 20,803 Time Deposits 17,694 Total Deposits Held for Sale $ 102,647

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share, Basic and Diluted	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 Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands, except share and per share data) Net Income (Loss) $ 1,983 $ (17,395) $ 4,605 $ (13,719) Weighted-Average Basic Common Shares Outstanding 5,373,032 5,395,342 5,412,989 5,406,710 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 17,096 — 7,803 — Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,390,128 5,395,342 5,420,792 5,406,710 Earnings (Loss) Per Share: Basic $ 0.37 $ (3.22) $ 0.85 $ (2.54) Diluted 0.37 (3.22) 0.85 (2.54)
Schedule of Antidilutive Securities Excluded from Computation of Earnings (Loss) Per Share	The following table presents for the periods indicated (a) options to purchase shares of common stock that were outstanding but not included in the computation of earnings per share because the options’ exercise price was greater than the average market price of the common shares for the period, and (b) shares of restricted stock awards that were not included in the computation of diluted earnings per share because the hypothetical repurchase of shares under the treasury stock method exceeded the weighted average nonvested restricted awards, therefore the effects would be anti-dilutive. Three Months Ended Nine Months Ended 2021 2020 2021 2020 Stock Options 71,741 220,271 199,641 220,271 Restricted Stock 23,000 49,130 32,360 49,130

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Debt Securities, Available-for-sale	The following table presents the amortized cost and fair value of securities available-for-sale at the dates indicated: September 30, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Dollars in thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 50,992 $ — $ (1,054) $ 49,938 Obligations of States and Political Subdivisions 18,356 1,064 — 19,420 Mortgage-Backed Securities - Government-Sponsored Enterprises 140,255 2,205 (770) 141,690 Corporate Debt 7,482 — (1) 7,481 Total Available-for-Sale Debt Securities 217,085 3,269 (1,825) 218,529 Equity Securities: Mutual Funds 999 Other 1,823 Total Equity Securities 2,822 Total Securities $ 221,351 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Dollars in thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 41,994 $ 12 $ (595) $ 41,411 Obligations of States and Political Subdivisions 20,672 1,321 — 21,993 Mortgage-Backed Securities - Government-Sponsored Enterprises 75,900 3,593 — 79,493 Total Available-for-Sale Debt Securities 138,566 4,926 (595) 142,897 Equity Securities: Mutual Funds 1,019 Other 1,484 Total Equity Securities 2,503 Total Securities $ 145,400
Schedule of Unrealized Loss on Investments	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: September 30, 2021 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies 7 $ 25,759 $ (239) 5 $ 24,179 $ (815) 12 $ 49,938 $ (1,054) Mortgage Backed Securities- Government Sponsored Enterprises 10 64,133 (770) — — — 10 64,133 (770) Corporate Debt 1 4,950 (1) — — — 1 4,950 (1) Total 18 $ 94,842 $ (1,010) 5 $ 24,179 $ (815) 23 $ 119,021 $ (1,825) December 31, 2020 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies 7 $ 32,399 $ (595) — $ — $ — 7 $ 32,399 $ (595) Total 7 $ 32,399 $ (595) — $ — $ — 7 $ 32,399 $ (595)
Investments Classified by Contractual Maturity Date	The following table presents the scheduled maturities of debt securities as of the date indicated: September 30, 2021 Amortized Cost Fair Value (Dollars in thousands) Due in One Year or Less $ 2,583 $ 2,620 Due after One Year through Five Years 4,394 4,404 Due after Five Years through Ten Years 70,946 71,437 Due after Ten Years 139,162 140,068 Total $ 217,085 $ 218,529
Schedule of Realized Gain (Loss)	The following table presents the gross realized gain and loss on sales of debt securities, as well as gain and loss on equity securities from both sales and market adjustments for the periods indicated. All gains and losses presented in the table below are reported in net gain on securities on the Consolidated Statements of Income (Loss). Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Debt Securities Gross Realized Gain $ — $ — $ 225 $ 489 Gross Realized Loss — — — — Net Gain on Debt Securities $ — $ — $ 225 $ 489 Equity Securities Net Unrealized Gain (Loss) Recognized on Securities Held $ 18 $ (59) $ 251 $ (469) Net Realized Gain Recognized on Securities Sold 6 — 6 — Net Gain (Loss) on Equity Securities $ 24 $ (59) $ 257 $ (469) Net Gain (Loss) on Securities $ 24 $ (59) $ 482 $ 20

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The following table presents the classifications of loans as of the dates indicated. September 30, 2021 December 31, 2020 Amount Percent Amount Percent (Dollars in thousands) Real Estate: Residential $ 317,373 31.7 % $ 344,142 32.9 % Commercial 379,621 37.9 373,555 35.9 Construction 78,075 7.8 72,600 6.9 Commercial and Industrial 102,360 10.2 126,813 12.1 Consumer 112,087 11.2 113,854 10.9 Other 12,083 1.2 13,789 1.3 Total Loans 1,001,599 100.0 % 1,044,753 100.0 % Allowance for Loan Losses (11,581) (12,771) Loans, Net $ 990,018 $ 1,031,982
Schedule of Accounts, Notes, Loans and Financing Receivable Held-for-sale	The following table presents classification of loans held for sale as of September 30, 2021. Loans held for sale includes $6.5 million related to the Agreement executed with Citizens Bank and $7.4 million of residential real estate loans originated and intended for sale in the secondary market. In addition, a $3.6 million nonaccrual and substandard-rated commercial real estate loan secured by a hotel that was transferred into the held for sale portfolio at September 30, 2021 was sold in October 2021 and will result in the recognition of an $897,000 gain on sale of loans in the fourth quarter of 2021. This loan previously incurred a $931,000 charge-off in the prior year. There were no loans held for sale at December 31, 2020. September 30 (Dollars in thousands) Real Estate: Residential $ 9,640 Commercial 6,470 Construction — Commercial and Industrial 592 Consumer 252 Other 453 Total Loans Held for Sale $ 17,407
Financing Receivable Credit Quality Indicators	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 September 30, 2021 and December 31, 2020, there were no loans in the criticized category of Loss within the internal risk rating system. September 30, 2021 Pass Special Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 314,266 $ 869 $ 2,238 $ — $ 317,373 Commercial 339,193 28,018 12,410 — 379,621 Construction 66,649 10,785 641 — 78,075 Commercial and Industrial 87,901 12,410 1,513 536 102,360 Consumer 112,017 — 70 — 112,087 Other 12,012 71 — — 12,083 Total Loans $ 932,038 $ 52,153 $ 16,872 $ 536 $ 1,001,599 December 31, 2020 Pass Special Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 340,573 $ 1,115 $ 2,454 $ — $ 344,142 Commercial 320,358 37,482 15,715 — 373,555 Construction 68,343 53 4,204 — 72,600 Commercial and Industrial 113,797 7,787 4,620 609 126,813 Consumer 113,805 — 49 — 113,854 Other 13,711 78 — — 13,789 Total Loans $ 970,587 $ 46,515 $ 27,042 $ 609 $ 1,044,753
Financing Receivable, Past Due	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. September 30, 2021 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 315,124 $ 613 $ — $ — $ 613 $ 1,636 $ 317,373 Commercial 374,315 — — — — 5,306 379,621 Construction 78,075 — — — — — 78,075 Commercial and Industrial 100,817 — — — — 1,543 102,360 Consumer 111,515 484 18 — 502 70 112,087 Other 12,083 — — — — — 12,083 Total Loans $ 991,929 $ 1,097 $ 18 $ — $ 1,115 $ 8,555 $ 1,001,599 December 31, 2020 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 339,067 $ 2,919 $ 315 $ — $ 3,234 $ 1,841 $ 344,142 Commercial 365,712 1 740 — 741 7,102 373,555 Construction 72,600 — — — — — 72,600 Commercial and Industrial 124,916 — — — — 1,897 126,813 Consumer 112,952 784 61 8 853 49 113,854 Other 13,789 — — — — — 13,789 Total Loans $ 1,029,036 $ 3,704 $ 1,116 $ 8 $ 4,828 $ 10,889 $ 1,044,753
Financing Receivable, Nonaccrual	The following table sets forth the amounts and categories of 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. Nonperforming loans do not include loans modified under Section 4013 of the CARES Act and interagency guidance as further explained below. September 30, December 31, (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,636 $ 1,841 Commercial 5,306 7,102 Construction — — Commercial and Industrial 1,543 1,897 Consumer 70 49 Total Nonaccrual Loans 8,555 10,889 Accruing Loans Past Due 90 Days or More: Consumer — 8 Total Accruing Loans Past Due 90 Days or More — 8 Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More 8,555 10,897 Troubled Debt Restructurings, Accruing: Real Estate Residential 622 650 Commercial 1,713 2,861 Commercial and Industrial 17 80 Total Troubled Debt Restructurings, Accruing 2,352 3,591 Total Nonperforming Loans 10,907 14,488 Other Real Estate Owned: Residential 36 — Commercial — 208 Total Other Real Estate Owned 36 208 Total Nonperforming Assets $ 10,943 $ 14,696 Nonperforming Loans to Total Loans 1.09 % 1.39 % Nonperforming Assets to Total Assets 0.74 1.04
Financing Receivable, Loan Forbearance	The following table provides details of loans in forbearance as of the dates indicated. September 30, 2021 December 31, 2020 Number Amount % of Portfolio Number Amount % of Portfolio (Dollars in thousands) Real Estate: Residential — $ — — % 4 $ 749 0.2 % Commercial — — — % 8 19,818 5.3 % Construction — — — % 1 1,958 2.7 % Commercial and Industrial — — — % 5 1,219 1.0 % Consumer — — — % 13 356 0.3 % Total Loans in Forbearance — $ — — % 31 $ 24,100 2.3 %
Financing Receivable, Troubled Debt Restructuring	The following table presents information at the time of modification related to loans modified in a TDR during the periods indicated. During the three and nine months ended September 30, 2021, there were no loans that were modified that were considered a TDR. Three Months Ended September 30, 2020 Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Related Allowance (Dollars in thousands) Real Estate: Commercial 1 $ 504 $ 519 $ — Commercial and Industrial 1 38 38 — Total 2 $ 542 557 $ — Nine Months Ended September 30, 2020 Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Related Allowance (Dollars in thousands) Real Estate: Residential 1 $ 234 $ 234 $ — Commercial 1 504 519 — Commercial and Industrial 1 38 38 — Total 3 $ 776 $ 791 $ —
Impaired Financing Receivables	The following table presents a summary of the loans considered to be impaired as of the dates indicated. September 30, 2021 Recorded Investment Related Allowance Unpaid Principal Balance Average Recorded Investment Interest Income Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,146 $ — $ 1,150 $ 1,165 $ 35 Commercial 13,100 — 13,315 13,361 235 Construction 641 — 641 641 16 Commercial and Industrial 2,066 — 2,351 2,922 24 Total With No Related Allowance Recorded $ 16,953 $ — $ 17,457 $ 18,089 $ 310 With A Related Allowance Recorded: Real Estate: Residential $ — $ — $ — $ — $ — Commercial 272 199 272 473 16 Construction — — — — — Commercial and Industrial — — — — — Total With A Related Allowance Recorded $ 272 $ 199 $ 272 $ 473 $ 16 Total Impaired Loans: Real Estate: Residential $ 1,146 $ — $ 1,150 $ 1,165 $ 35 Commercial 13,372 199 13,587 13,834 251 Construction 641 — 641 641 16 Commercial and Industrial 2,066 — 2,351 2,922 24 Total Impaired Loans $ 17,225 $ 199 $ 17,729 $ 18,562 $ 326 December 31, 2020 Recorded Investment Related Allowance Unpaid Principal Balance Average Recorded Investment Interest Income Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,183 $ — $ 1,187 $ 1,194 $ 46 Commercial 31,865 — 32,887 37,443 1,418 Construction 4,204 — 4,204 4,013 159 Commercial and Industrial 3,296 — 3,506 3,426 89 Total With No Related Allowance Recorded $ 40,548 $ — $ 41,784 $ 46,076 $ 1,712 With A Related Allowance Recorded: Real Estate: Residential $ — $ — $ — $ — $ — Commercial 1,524 293 1,524 1,585 72 Construction — — — — — Commercial and Industrial 2,069 356 2,069 2,114 57 Total With A Related Allowance Recorded $ 3,593 $ 649 $ 3,593 $ 3,699 $ 129 Total Impaired Loans Real Estate: Residential $ 1,183 $ — $ 1,187 $ 1,194 $ 46 Commercial 33,389 293 34,411 39,028 1,490 Construction 4,204 — 4,204 4,013 159 Commercial and Industrial 5,365 356 5,575 5,540 146 Total Impaired Loans $ 44,141 $ 649 $ 45,377 $ 49,775 $ 1,841
Financing Receivable, Allowance for Credit Loss	The following tables present the activity in the allowance for loan losses summarized by primary segments 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 Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) June 30, 2021 $ 1,588 $ 5,582 $ 1,136 $ 1,152 $ 941 $ — $ 1,145 $ 11,544 Charge-offs — — — — (19) — — (19) Recoveries 2 — — 11 43 — — 56 Provision (Recovery) (98) 347 (71) (21) (12) — (145) — September 30, 2021 $ 1,492 $ 5,929 $ 1,065 $ 1,142 $ 953 $ — $ 1,000 $ 11,581 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2020 $ 2,249 $ 6,010 $ 889 $ 1,423 $ 1,283 $ — $ 917 $ 12,771 Charge-offs — — — — (139) — — (139) Recoveries 15 — — 33 101 — — 149 Provision (Recovery) (772) (81) 176 (314) (292) — 83 (1,200) September 30, 2021 $ 1,492 $ 5,929 $ 1,065 $ 1,142 $ 953 $ — $ 1,000 $ 11,581 September 30, 2021 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 199 $ — $ — $ — $ — $ — $ 199 Collectively Evaluated for Potential Impairment $ 1,492 $ 5,730 $ 1,065 $ 1,142 $ 953 $ — $ 1,000 $ 11,382 December 31, 2020 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 293 $ — $ 356 $ — $ — $ — $ 649 Collectively Evaluated for Potential Impairment $ 2,249 $ 5,717 $ 889 $ 1,067 $ 1,283 $ — $ 917 $ 12,122 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) June 30, 2020 $ 2,688 $ 5,160 $ 820 $ 1,566 $ 1,714 $ — $ 700 $ 12,648 Charge-offs (11) — — — (103) — — (114) Recoveries 1 1 — 6 38 — — 46 Provision (Recovery) (506) 1,711 71 170 (290) — 44 1,200 September 30, 2020 $ 2,172 $ 6,872 $ 891 $ 1,742 $ 1,359 $ — $ 744 $ 13,780 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and 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 (36) — — — (239) — — (275) Recoveries 5 28 — 21 134 — — 188 Provision (Recovery) 180 3,634 606 (691) 47 — 224 4,000 September 30, 2020 $ 2,172 $ 6,872 $ 891 $ 1,742 $ 1,359 $ — $ 744 $ 13,780 September 30, 2020 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 2,248 $ — $ 607 $ — $ — $ — $ 2,855 Collectively Evaluated for Potential Impairment $ 2,172 $ 4,624 $ 891 $ 1,135 $ 1,359 $ — $ 744 $ 10,925
Allowance for Credit Loss Individually Collectively Evaluated for Impairment	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. At September 30, 2021 and December 31, 2020, commercial and industrial loans include $32.7 million and $55.1 million, respectively, of PPP loans collectively evaluated for potential impairment. No allowance for loan loss was allocated to the PPP loan portfolio due to the Bank complying with the lender obligations that ensure SBA guarantee. September 30, 2021 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 1,146 $ 13,372 $ 641 $ 2,066 $ — $ — $ 17,225 Collectively Evaluated for Potential Impairment 316,227 366,249 77,434 100,294 112,087 12,083 984,374 Total Loans $ 317,373 $ 379,621 $ 78,075 $ 102,360 $ 112,087 $ 12,083 $ 1,001,599 December 31, 2020 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Total (Dollars in thousands) Individually Evaluated for Impairment $ 1,183 $ 33,389 $ 4,204 $ 5,365 $ — $ — $ 44,141 Collectively Evaluated for Potential Impairment 342,959 340,166 68,396 121,448 113,854 13,789 1,000,612 Total Loans $ 344,142 $ 373,555 $ 72,600 $ 126,813 $ 113,854 $ 13,789 $ 1,044,753
Schedule of Accretable Discount on Loans Acquired at Fair Value	The following table presents changes in the accretable discount on the loans acquired at fair value at the dates indicated. Accretable Discount (Dollars in Thousands) December 31, 2020 $ 1,194 Accretable Yield (385) September 30, 2021 $ 809

Time Deposits (Tables)

Time Deposits (Tables)	9 Months Ended
	Sep. 30, 2021
Deposits [Abstract]
Time Deposit Maturities	The following table shows the maturities of time deposits for the next five years and beyond at the date indicated. September 30, 2021 Time Deposits Time Deposits Held for Sale Time Deposits, (Dollars in thousands) One Year or Less $ 68,228 $ 8,560 $ 59,668 Over One Through Two Years 58,693 4,346 54,347 Over Two Through Three Years 10,758 1,034 9,724 Over Three Through Four Years 11,362 2,415 8,947 Over Four Through Five Years 9,645 1,143 8,502 Over Five Years 3,735 196 3,539 Total $ 162,421 $ 17,694 $ 144,727

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Debt	The following table sets forth the components of short-term borrowings as of the dates indicated. September 30, 2021 December 31, 2020 Amount Weighted Amount Weighted (Dollars in thousands) Securities Sold Under Agreements to Repurchase: Balance at Period End $ 42,623 0.16 % $ 41,055 0.21 % Average Balance Outstanding During the Period 43,745 0.22 37,819 0.36 Maximum Amount Outstanding at any Month End 52,777 46,123 Securities Collaterizing the Agreements at Period-End: Carrying Value 56,351 46,312 Market Value 56,412 47,283

Other Borrowed Funds (Tables)

Other Borrowed Funds (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following table sets forth the scheduled maturities of other borrowed funds at the dates indicated. September 30, 2021 December 31, 2020 Amount Weighted Average Rate Amount Weighted Average Rate (Dollars in thousands) Due in One Year $ 3,000 2.23 % $ 2,000 2.12 % Due After One Year to Two Years 3,000 2.41 3,000 2.23 Due After Two Years to Three Years — — 3,000 2.41 Total $ 6,000 2.32 % $ 8,000 2.27 %

Fair Value Disclosure (Tables)

Fair Value Disclosure (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the financial assets measured at fair value on a recurring basis and reported on the Consolidated Statements 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 of the fair value hierarchy. Fair values for Level 2 securities were primarily determined by a third-party pricing service using both quoted prices for similar assets, when available, and model-based valuation techniques that derive fair value based on market-corroborated data, such as instruments with similar prepayment speeds and default interest rates. The standard inputs that are normally used include benchmark yields of like securities, reportable trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers, and reference data including market research publications. There were no transfers into or out of Level 3 during the nine months ended September 30, 2021 or year ended December 31, 2020. Fair Value Hierarchy September 30 December 31 (Dollars in thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 49,938 $ 41,411 Obligations of States and Political Subdivisions Level 2 19,420 21,993 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 141,690 79,493 Corporate Debt Level 2 7,481 — Total Available-for-Sale Debt Securities 218,529 142,897 Equity Securities Mutual Funds Level 1 999 1,019 Other Level 1 1,823 1,484 Total Equity Securities 2,822 2,503 Total Securities $ 221,351 $ 145,400
Fair Value Measurement Inputs and Valuation Techniques	The following table presents the financial assets on the Consolidated Statements of Financial Condition measured at fair value on a nonrecurring basis as of the dates indicated by level within the fair value hierarchy for only those nonrecurring assets that had a fair value below the carrying amount. The table also presents the significant unobservable inputs used in the fair value measurements. Financial Asset Fair Value Hierarchy September 30, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) Impaired Loans Individually Assessed Level 3 $ 73 Appraisal of Collateral (1) Appraisal Adjustments (2) 0 % to 50 % 50.0% Mortgage Servicing Rights Level 3 733 Discounted Cash Flow Discount Rate 9 % to 11 % 10.1% Prepayment Speed 10 % to 29 % 19.9% Financial Asset Fair Value Hierarchy December 31, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) Impaired Loans Individually Assessed Level 3 $ 2,944 Appraisal of Collateral (1) Appraisal Adjustments (2) 0 % to 50 % — Mortgage Servicing Rights Level 3 656 Discounted Cash Flow Discount Rate 9 % to 11 % 10.0% Prepayment Speed 12 % to 27 % 18.7% OREO Level 3 34 Appraisal of Collateral (1) Liquidation Expenses (2) 10 % to 30 % — (1) Fair value is generally determined through independent appraisals of the underlying collateral, which may include various Level 3 inputs, which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of appraisal adjustments and liquidation expense are presented as a percent of the appraisal.
Fair Value, by Balance Sheet Grouping	The following table presents the estimated fair values of the Company’s financial instruments at the dates indicated. September 30, 2021 December 31, 2020 Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value (Dollars in thousands) Financial Assets: Cash and Due From Banks: Interest Bearing Level 1 $ 131,835 $ 131,835 $ 145,636 $ 145,636 Non-Interest Bearing Level 1 41,688 41,688 15,275 15,275 Securities See Above 221,351 221,351 145,400 145,400 Loans Held for Sale Level 2 17,407 18,304 — — Loans, Net Level 3 990,018 1,022,160 1,031,982 1,073,633 Property and Equipment Held for Sale Level 2 795 795 — — Restricted Stock Level 2 3,451 3,451 3,984 3,984 Mortgage Servicing Rights Level 3 733 733 656 656 Accrued Interest Receivable Level 2 3,355 3,355 3,872 3,872 Financial Liabilities: Deposits Held for Sale Level 2 102,647 107,779 — — Deposits Level 2 1,185,156 1,186,603 1,224,569 1,231,606 Short-Term Borrowings Level 2 42,623 42,623 41,055 41,055 Other Borrowed Funds Level 2 6,000 6,058 8,000 8,067 Accrued Interest Payable Level 2 490 490 767 767

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks	The following table presents the unused and available credit balances of financial instruments whose contracts represent credit risk at the dates indicated. September 30, December 31, (Dollars in thousands) Standby Letters of Credit $ 110 $ 120 Performance Letters of Credit 2,764 2,947 Construction Mortgages 56,809 60,312 Personal Lines of Credit 7,132 6,930 Overdraft Protection Lines 5,895 6,287 Home Equity Lines of Credit 22,797 22,110 Commercial Lines of Credit 74,127 69,738 Total Commitments $ 169,634 $ 168,444

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Lease, Cost	The following tables present the lease expense, ROU assets, weighted average term, discount rate and maturity analysis of lease liabilities for operating leases for the periods and dates indicated. Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Operating Lease Expense $ 74 $ 118 $ 257 $ 353 Short-Term Lease Expense 8 — 25 — Variable Lease Expense 8 10 24 28 Total Lease Expense $ 90 $ 128 $ 306 $ 381 September 30, December 31, (Dollars in thousands) Operating Leases: ROU Assets $ 741 $ 1,206 Weighted Average Lease Term in Years 7.16 6.95 Weighted Average Discount Rate 2.47 % 2.39 %
Lessee, Operating Lease, Liability, Maturity	September 30, (Dollars in thousands) Maturity Analysis: Due in One Year $ 309 Due After One Year to Two Years 178 Due After Two Years to Three Years 113 Due After Three Years to Four Years 90 Due After Four to Five Years 45 Due After Five Years 330 Total $ 1,065 Less: Present Value Discount 106 Lease Liabilities $ 959

Other Noninterest Expense (Tabl

Other Noninterest Expense (Tables)	9 Months Ended
	Sep. 30, 2021
Other Income and Expenses [Abstract]
Schedule of Other Operating Cost and Expense, by Component	The details of other noninterest expense for the Company’s Consolidated Statements of (Loss) Income for the periods indicated are as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Non-Employee Compensation $ 184 $ 155 $ 473 $ 449 Printing and Supplies 55 125 218 365 Postage 86 61 265 176 Telephone 145 108 472 408 Charitable Contributions 45 32 80 98 Dues and Subscriptions 33 36 121 153 Loan Expenses 86 149 288 420 Meals and Entertainment 31 — 91 74 Travel 27 13 77 87 Training 5 10 29 24 Bank Assessment 46 44 134 132 Insurance 54 59 173 173 Miscellaneous 106 127 409 418 Total Other Noninterest Expense $ 903 $ 919 $ 2,830 $ 2,977

Segment and Related Informati_2

Segment and Related Information (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	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) September 30, 2021 Assets $ 1,474,626 $ 4,656 $ 130,994 $ (135,458) $ 1,474,818 Liabilities 1,352,005 1,672 7 (9,853) 1,343,831 Stockholders' Equity 122,621 2,984 130,987 (125,605) 130,987 December 31, 2020 Assets $ 1,416,132 $ 5,379 $ 134,546 $ (139,337) $ 1,416,720 Liabilities 1,287,148 2,325 16 (7,299) 1,282,190 Stockholders' Equity 128,984 3,054 134,530 (132,038) 134,530 Three Months Ended September 30, 2021 Interest and Dividend Income $ 10,768 $ 1 $ 1,311 $ (1,294) $ 10,786 Interest Expense 776 — — — 776 Net Interest and Dividend Income 9,992 1 1,311 (1,294) 10,010 Provision for Loan Losses — — — — — Net Interest and Dividend Income After Provision for Loan Losses 9,992 1 1,311 (1,294) 10,010 Noninterest Income 975 1,195 28 — 2,198 Noninterest Expense 8,750 1,020 3 — 9,773 Undistributed Net Income of Subsidiary 124 — 654 (778) — Income Before Income Tax Expense 2,341 176 1,990 (2,072) 2,435 Income Tax Expense 393 52 7 — 452 Net Income $ 1,948 $ 124 $ 1,983 $ (2,072) $ 1,983 Nine Months Ended September 30, 2021 Interest and Dividend Income $ 32,536 $ 4 $ 8,456 $ (8,402) $ 32,594 Interest Expense 2,673 — — — 2,673 Net Interest and Dividend Income 29,863 4 8,456 (8,402) 29,921 (Recovery) Provision for Loan Losses (1,200) — — — (1,200) Net Interest and Dividend Income After (Recovery) Provision for Loan Losses 31,063 4 8,456 (8,402) 31,121 Noninterest Income 3,319 3,995 277 — 7,591 Noninterest Expense 29,898 2,983 9 — 32,890 Undistributed Net Income (Loss) of Subsidiary 710 — (4,096) 3,386 — Income Before Income Tax Expense 5,194 1,016 4,628 (5,016) 5,822 Income Tax Expense 888 306 23 — 1,217 Net Income $ 4,306 $ 710 $ 4,605 $ (5,016) $ 4,605 Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) Three Months Ended September 30, 2020 Interest and Dividend Income $ 11,639 $ 1 $ 1,310 $ (1,294) $ 11,656 Interest Expense 1,240 — — — 1,240 Net Interest and Dividend Income 10,399 1 1,310 (1,294) 10,416 Provision for Loan Losses 1,200 — — — 1,200 Net Interest and Dividend Income After Provision for Loan Losses 9,199 1 1,310 (1,294) 9,216 Noninterest Income 1,208 1,024 (59) — 2,173 Noninterest Expense 28,046 919 3 — 28,968 Undistributed Net Income (Loss) of Subsidiary 73 — (18,694) 18,621 — (Loss) Income Before Income Tax (Benefit) Expense (17,566) 106 (17,446) 17,327 (17,579) Income Tax (Benefit) Expense (166) 33 (51) — (184) Net (Loss) Income $ (17,400) $ 73 $ (17,395) $ 17,327 $ (17,395) Nine Months Ended September 30, 2020 Interest and Dividend Income $ 35,664 $ 3 $ 2,634 $ (2,589) $ 35,712 Interest Expense 4,442 — — — 4,442 Net Interest and Dividend Income 31,222 3 2,634 (2,589) 31,270 Provision for Loan Losses 4,000 — — — 4,000 Net Interest and Dividend Income After Provision for Loan Losses 27,222 3 2,634 (2,589) 27,270 Noninterest Income (Loss) 3,760 3,426 (493) — 6,693 Noninterest Expense 44,227 2,806 9 — 47,042 Undistributed Net Income (Loss) of Subsidiary 433 — (15,991) 15,558 — (Loss) Income Before Income Tax Expense (Benefit) (12,812) 623 (13,859) 12,969 (13,079) Income Tax Expense (Benefit) 590 190 (140) — 640 Net (Loss) Income $ (13,402) $ 433 $ (13,719) $ 12,969 $ (13,719)

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	The following table presents a summary of intangible assets subject to amortization at the dates indicated. September 30, 2021 December 31, 2020 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Value Gross Carrying Amount Accumulated Amortization Net Carrying Value (Dollars in thousands) Core Deposit Intangible $ 14,103 $ (8,386) $ (1,178) $ 4,539 $ 14,103 $ (7,047) $ 7,056 Customer List 1,800 (599) — 1,201 1,800 (457) 1,343 Total Intangible Assets $ 15,903 $ (8,985) $ (1,178) $ 5,740 $ 15,903 $ (7,504) $ 8,399
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated amortization expense of intangible assets in subsequent fiscal years is as follows as of September 30, 2021. Amount (Dollars in thousands) Remaining in 2021 $ 445 2022 1,782 2023 1,782 2024 1,147 2025 189 2026 and Thereafter 395 Total Estimated Intangible Asset Amortization Expense $ 5,740

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	9 Months Ended
	Sep. 30, 2021
Transfers and Servicing [Abstract]
Schedule of Servicing Assets at Fair Value	The following table presents MSR activity and net carrying values for the periods indicated. Three Months Ended Nine Months Ended 2021 2020 2021 2020 (Dollars in thousands) Mortgage Servicing Rights: Balance, Beginning of Period $ 902 $ 1,032 $ 1,029 $ 1,001 Additions 32 73 64 210 Amortization (70) (71) (229) (177) Balance, End of Period $ 864 $ 1,034 $ 864 $ 1,034 Valuation Allowance: Balance, Beginning of Period $ (213) $ (340) $ (373) $ (71) Valuation Allowance Adjustment 82 — 242 (269) Balance, End of Period $ (131) $ (340) $ (131) $ (340) Mortgage Servicing Rights, Net Carrying Value $ 733 $ 694 $ 733 $ 694

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Narrative (Details) - branch	Sep. 30, 2021	Jun. 30, 2021
Real Estate Properties [Line Items]
Number of branches		16
Pennsylvania
Real Estate Properties [Line Items]
Number of branches	11
West Virginia
Real Estate Properties [Line Items]
Number of branches	5

Impairment of Long-Lived Asse_3

Impairment of Long-Lived Assets and Assets and Liabilities of Branches Held for Sale - Narrative (Details) $ in Thousands	Jun. 10, 2021USD ($)	Sep. 30, 2021USD ($)branch	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)branch	Sep. 30, 2020USD ($)	Jun. 30, 2021branch
Discontinued Operations and Disposal Groups [Abstract]
Number of branches consolidated | branch		6		6		6
Number of branches | branch						16
Premium payment percentage on assumed deposits				5.00%
Number of branches divested | branch		2		2
Number of branches written down to fair value of land | branch		3		3
Number branches written down to appraised value | branch		2		2
Number of branches consolidated and leased | branch		1		1		1
Premised and equipment discount upon sale | $				$ 338
Charges on premises and equipment | $		$ 2	$ 884	2,270	$ 884
Write down of fixed assets | $				2,300
Restructuring-related and other expenses | $		1,300		6,300
Impairment of intangible assets | $	$ 1,200			1,178	$ 0
Contracted services, severance, lease impairment, professional and data processing fees and legal and other expenses | $		$ 1,300		$ 2,900

Impairment of Long-Lived Asse_4

Impairment of Long-Lived Assets and Assets and Liabilities of Branches Held for Sale - Assets and Liabilities Held For Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Premises and Equipment Held for Sale	$ 795	$ 0
Held for sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans Held for Sale	6,498
Premises and Equipment Held for Sale	795
Non-Interest Bearing Demand Deposits	15,070
Interest Bearing Demand Deposits	31,502
Money Market Accounts	17,578
Savings Accounts	20,803
Time Deposits	17,694
Total Deposits Held for Sale	102,647
Held for sale | Real Estate | Residential
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans Held for Sale	2,290
Held for sale | Real Estate | Commercial
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans Held for Sale	2,911
Held for sale | Commercial and Industrial
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans Held for Sale	592
Held for sale | Consumer
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans Held for Sale	252
Held for sale | Other
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans Held for Sale	$ 453

Earnings (Loss) Per Share - Nar

Earnings (Loss) Per Share - Narrative (Details)	9 Months Ended
	Sep. 30, 2021shares
Earnings Per Share [Abstract]
Incremental common shares attributable to dilutive effect of conversion of debt securities (in shares)	0

Earnings (Loss) Per Share - Bas

Earnings (Loss) Per Share - Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings Per Share [Abstract]
Net Income (Loss)	$ 1,983	$ (17,395)	$ 4,605	$ (13,719)
Weighted-Average Basic Common Shares Outstanding (in shares)	5,373,032	5,395,342	5,412,989	5,406,710
Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) (in shares)	17,096	0	7,803	0
Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding (in shares)	5,390,128	5,395,342	5,420,792	5,406,710
Earnings (Loss) Per Share:
Basic (in dollars per share)	$ 0.37	$ (3.22)	$ 0.85	$ (2.54)
Diluted (in dollars per share)	$ 0.37	$ (3.22)	$ 0.85	$ (2.54)

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule of Computation of Diluted Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	71,741	220,271	199,641	220,271
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	23,000	49,130	32,360	49,130

Securities - Amortized Cost and

Securities - Amortized Cost and Fair Value of Investment Securities Available-for-sale (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Available-for-Sale Debt Securities:
Total	$ 217,085	$ 138,566
Gross Unrealized Gains	3,269	4,926
Gross Unrealized Losses	(1,825)	(595)
Fair Value	218,529	142,897
Equity Securities:
Total Equity Securities	2,822	2,503
Total Securities	221,351	145,400
U.S. Government Agencies
Available-for-Sale Debt Securities:
Total	50,992	41,994
Gross Unrealized Gains	0	12
Gross Unrealized Losses	(1,054)	(595)
Fair Value	49,938	41,411
Obligations of States and Political Subdivisions
Available-for-Sale Debt Securities:
Total	18,356	20,672
Gross Unrealized Gains	1,064	1,321
Gross Unrealized Losses	0	0
Fair Value	19,420	21,993
Mortgage-Backed Securities - Government-Sponsored Enterprises
Available-for-Sale Debt Securities:
Total	140,255	75,900
Gross Unrealized Gains	2,205	3,593
Gross Unrealized Losses	(770)	0
Fair Value	141,690	79,493
Corporate Debt
Available-for-Sale Debt Securities:
Total	7,482
Gross Unrealized Gains	0
Gross Unrealized Losses	(1)
Fair Value	7,481
Mutual Funds
Equity Securities:
Total Equity Securities	999	1,019
Other
Equity Securities:
Total Equity Securities	$ 1,823	$ 1,484

Securities - Gross Unrealized L

Securities - Gross Unrealized Losses and Fair Value by Investment Category and Continuous Unrealized Loss Position (Details) $ in Thousands	Sep. 30, 2021USD ($)security	Dec. 31, 2020USD ($)security
Less than 12 months
Number of Securities | security	18	7
Fair Value	$ 94,842	$ 32,399
Gross Unrealized Losses	$ (1,010)	$ (595)
12 Months or Greater
Number of Securities | security	5	0
Fair Value	$ 24,179	$ 0
Gross Unrealized Losses	$ (815)	$ 0
Total
Number of Securities | security	23	7
Fair Value	$ 119,021	$ 32,399
Gross Unrealized Losses	$ (1,825)	$ (595)
U.S. Government Agencies
Less than 12 months
Number of Securities | security	7	7
Fair Value	$ 25,759	$ 32,399
Gross Unrealized Losses	$ (239)	$ (595)
12 Months or Greater
Number of Securities | security	5	0
Fair Value	$ 24,179	$ 0
Gross Unrealized Losses	$ (815)	$ 0
Total
Number of Securities | security	12	7
Fair Value	$ 49,938	$ 32,399
Gross Unrealized Losses	$ (1,054)	$ (595)
Mortgage-Backed Securities - Government-Sponsored Enterprises
Less than 12 months
Number of Securities | security	10
Fair Value	$ 64,133
Gross Unrealized Losses	$ (770)
12 Months or Greater
Number of Securities | security	0
Fair Value	$ 0
Gross Unrealized Losses	$ 0
Total
Number of Securities | security	10
Fair Value	$ 64,133
Gross Unrealized Losses	$ (770)
Corporate Debt
Less than 12 months
Number of Securities | security	1
Fair Value	$ 4,950
Gross Unrealized Losses	$ (1)
12 Months or Greater
Number of Securities | security	0
Fair Value	$ 0
Gross Unrealized Losses	$ 0
Total
Number of Securities | security	1
Fair Value	$ 4,950
Gross Unrealized Losses	$ (1)

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Investment securities, available-for-sale	$ 184.4	$ 119.7

Securities - Maturities of Inve

Securities - Maturities of Investment Securities Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost
Due in One Year or Less	$ 2,583
Due after One Year through Five Years	4,394
Due after Five Years through Ten Years	70,946
Due after Ten Years	139,162
Total	217,085	$ 138,566
Fair Value
Due in One Year or Less	2,620
Due after One Year through Five Years	4,404
Due after Five Years through Ten Years	71,437
Due after Ten Years	140,068
Total	$ 218,529	$ 142,897

Securities - Gains (Losses) of

Securities - Gains (Losses) of Sales of Available-for-sale Investment Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Debt Securities
Gross Realized Gain	$ 0	$ 0	$ 225	$ 489
Gross Realized Loss	0	0	0	0
Net Gain on Debt Securities	0	0	225	489
Equity Securities
Net Unrealized Gain (Loss) Recognized on Securities Held	18	(59)	251	(469)
Net Realized Gain Recognized on Securities Sold	6	0	6	0
Net Gain (Loss) on Equity Securities	24	(59)	257	(469)
Net Gain (Loss) on Securities	$ 24	$ (59)	$ 482	$ 20

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses - Classification of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 1,001,599		$ 1,044,753
Allowance for Loan Losses	(11,581)	$ (11,544)	(12,771)	$ (13,780)	$ (12,648)	$ (9,867)
Loans, Net	$ 990,018		$ 1,031,982
Percent	100.00%		100.00%
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 317,373		$ 344,142
Allowance for Loan Losses	$ (1,492)	(1,588)	$ (2,249)	(2,172)	(2,688)	(2,023)
Percent	31.70%		32.90%
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 379,621		$ 373,555
Allowance for Loan Losses	$ (5,929)	(5,582)	$ (6,010)	(6,872)	(5,160)	(3,210)
Percent	37.90%		35.90%
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 78,075		$ 72,600
Allowance for Loan Losses	$ (1,065)	(1,136)	$ (889)	(891)	(820)	(285)
Percent	7.80%		6.90%
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 102,360		$ 126,813
Allowance for Loan Losses	$ (1,142)	(1,152)	$ (1,423)	(1,742)	(1,566)	(2,412)
Percent	10.20%		12.10%
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 112,087		$ 113,854
Allowance for Loan Losses	$ (953)	(941)	$ (1,283)	(1,359)	(1,714)	(1,417)
Percent	11.20%		10.90%
Other
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 12,083		$ 13,789
Allowance for Loan Losses	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Percent	1.20%		1.30%

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses - Loans Held-for-sale (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		$ 17,407		$ 17,407		$ 0
Charge-offs		19	$ 114	139	$ 275
Held for sale
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale						0
Held for sale | Held For Sale Agreement With Citizens Bank
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		6,500		6,500
Held for sale | Originated And Intended For Sale In Secondary Market
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		7,400		7,400
Held for sale | Nonaccrual And Substandard Rated Commercial Real Estate Loan
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		3,600		3,600
Gain (Loss) on Sale of Financing Receivable						$ 931
Held for sale | Nonaccrual And Substandard Rated Commercial Real Estate Loan | Forecast
Loans and Leases Receivable Disclosure [Line Items]
Gain (Loss) on Sale of Financing Receivable	$ 897
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		9,640		9,640
Charge-offs		0	11	0	36
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		6,470		6,470
Charge-offs		0	0	0	0
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		0		0
Charge-offs		0	0	0	0
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		592		592
Charge-offs		0	0	0	0
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		252		252
Charge-offs		19	103	139	239
Other
Loans and Leases Receivable Disclosure [Line Items]
Loans Held for Sale		453		453
Charge-offs		$ 0	$ 0	$ 0	$ 0

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)loan	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)loan	Jun. 30, 2021USD ($)	Dec. 31, 2020USD ($)loan	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	$ 1,001,599,000		$ 1,001,599,000			$ 1,044,753,000
Total unamortized net deferred loan fees	2,100,000		2,100,000			2,000,000
Nonaccrual loan related to a commercial real estate loan	17,407,000		17,407,000			0
Financing receivable, nonaccrual, interest income	33,000	$ 20,000	136,000	$ 59,000
Mortgage loans in process of foreclosure, amount	$ 775,000		$ 775,000			$ 806,000
Financing receivable, TDRs, number of contracts | loan	14		14			17
Financing receivable, troubled debt restructuring	$ 2,900,000		$ 2,900,000			$ 4,200,000
Financing receivable, troubled debt restructuring, subsequent default, number of contracts | loan	0	0	0	0
Increase (decrease) in impaired financing receivable, recorded investment			$ (26,900,000)
Allowance for Loan Losses	$ 11,581,000	$ 13,780,000	11,581,000	$ 13,780,000	$ 11,544,000	12,771,000	$ 12,648,000	$ 9,867,000
(Recovery) Provision for Loan Losses	0	1,200,000	(1,200,000)	4,000,000
Increase (decrease) in net reservable loans			(20,800,000)
Reclassification to held-for-sale			17,400,000
Held for sale
Loans and Leases Receivable Disclosure [Line Items]
Nonaccrual loan related to a commercial real estate loan						$ 0
Held for sale | Originated And Intended For Sale In Secondary Market
Loans and Leases Receivable Disclosure [Line Items]
Nonaccrual loan related to a commercial real estate loan	7,400,000		7,400,000
Held for sale | Nonaccrual And Substandard Rated Commercial Real Estate Loan
Loans and Leases Receivable Disclosure [Line Items]
Nonaccrual loan related to a commercial real estate loan	$ 3,600,000		$ 3,600,000
Non-TDR Loan Modifications, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Number of loans in forbearance | loan	0		0			31
Financing receivable, before allowance for credit loss, in forbearance	$ 0		$ 0			$ 24,100,000
Hotel
Loans and Leases Receivable Disclosure [Line Items]
Secured loan	2,000,000		$ 2,000,000
COVID-19
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, non-TDR modification period, interest only payments			3 months
Financing receivable, non-TDR modification period, maturity date extension			3 months
COVID-19 | Minimum
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, non-TDR modification period, deferred payments			3 months
COVID-19 | Maximum
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, non-TDR modification period, deferred payments			6 months
Unlikely to be Collected Financing Receivable
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	0		$ 0			0
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	102,360,000		102,360,000			126,813,000
Nonaccrual loan related to a commercial real estate loan	592,000		592,000
Allowance for Loan Losses	1,142,000	1,742,000	1,142,000	1,742,000	1,152,000	$ 1,423,000	1,566,000	2,412,000
(Recovery) Provision for Loan Losses	$ (21,000)	170,000	$ (314,000)	(691,000)
Commercial and Industrial | Non-TDR Loan Modifications, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Number of loans in forbearance | loan	0		0			5
Financing receivable, before allowance for credit loss, in forbearance	$ 0		$ 0			$ 1,219,000
Commercial and Industrial | First Draw And Second Draw Paycheck Protection Program, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, number of contracts | loan			218
Financing receivable, before allowance for credit loss	34,600,000		$ 34,600,000
Financing receivable, unamortized loan fee	1,300,000		1,300,000
Commercial and Industrial | Paycheck Protection Program, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	32,700,000		32,700,000			55,100,000
Financing receivable, unamortized loan fee	1,000,000		1,000,000			1,100,000
Financing receivable, before allowance for credits loss, period increase (decrease)			(22,400,000)
Amortization of deferred loan origination fees, net	380,000		1,400,000
Commercial and Industrial | Paycheck Protection Program, CARES Act | Construction and Specialty-Trade Contractors Sector
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	9,300,000		9,300,000
Commercial and Industrial | Paycheck Protection Program, CARES Act | Healthcare Sector
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	5,900,000		5,900,000
Commercial and Industrial | Paycheck Protection Program, CARES Act | Professional and Technical Services Sector
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	4,700,000		4,700,000
Commercial and Industrial | Paycheck Protection Program, CARES Act | Manufacturing Sector
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	2,500,000		2,500,000
Commercial and Industrial | Paycheck Protection Program, CARES Act | Restaurant and Food Service Sector
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	3,500,000		3,500,000
Commercial and Industrial | Paycheck Protection Program, CARES Act | Wholesale Trade Sector
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	1,800,000		1,800,000
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	379,621,000		379,621,000			373,555,000
Nonaccrual loan related to a commercial real estate loan	$ 6,470,000		$ 6,470,000
Financing receivable, modifications, number of contracts paid off | loan	0		1
Financing receivable, modifications, troubled debt restructuring, paid off			$ 698,000
Allowance for Loan Losses	$ 5,929,000	6,872,000	5,929,000	6,872,000	5,582,000	$ 6,010,000	5,160,000	3,210,000
(Recovery) Provision for Loan Losses	$ 347,000	1,711,000	$ (81,000)	3,634,000
Real Estate | Commercial | Non-TDR Loan Modifications, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Number of loans in forbearance | loan	0		0			8
Financing receivable, before allowance for credit loss, in forbearance	$ 0		$ 0			$ 19,818,000
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	78,075,000		78,075,000			72,600,000
Nonaccrual loan related to a commercial real estate loan	0		0
Allowance for Loan Losses	1,065,000	891,000	1,065,000	891,000	1,136,000	$ 889,000	820,000	285,000
(Recovery) Provision for Loan Losses	$ (71,000)	$ 71,000	$ 176,000	$ 606,000
Real Estate | Construction | Non-TDR Loan Modifications, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Number of loans in forbearance | loan	0		0			1
Financing receivable, before allowance for credit loss, in forbearance	$ 0		$ 0			$ 1,958,000
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, before allowance for credit loss	317,373,000		317,373,000			344,142,000
Nonaccrual loan related to a commercial real estate loan	9,640,000		$ 9,640,000
Financing receivable, modifications, number of contracts paid off | loan		0	1	1
Financing receivable, modifications, troubled debt restructuring, paid off			$ 3,000	$ 60,000
Allowance for Loan Losses	1,492,000	$ 2,172,000	1,492,000	2,172,000	$ 1,588,000	$ 2,249,000	$ 2,688,000	$ 2,023,000
(Recovery) Provision for Loan Losses	$ (98,000)	$ (506,000)	$ (772,000)	$ 180,000
Real Estate | Residential | Non-TDR Loan Modifications, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Number of loans in forbearance | loan	0		0			4
Financing receivable, before allowance for credit loss, in forbearance	$ 0		$ 0			$ 749,000
Real Estate | Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, modifications, number of contracts paid off | loan			1
Financing receivable, modifications, troubled debt restructuring, paid off			$ 8,000

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses - Internal Risk Rating System (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 1,001,599	$ 1,044,753
Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	932,038	970,587
Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	52,153	46,515
Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	16,872	27,042
Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	536	609
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Loans	317,373	344,142
Real Estate | Residential | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	314,266	340,573
Real Estate | Residential | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	869	1,115
Real Estate | Residential | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	2,238	2,454
Real Estate | Residential | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	0	0
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Loans	379,621	373,555
Real Estate | Commercial | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	339,193	320,358
Real Estate | Commercial | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	28,018	37,482
Real Estate | Commercial | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	12,410	15,715
Real Estate | Commercial | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	0	0
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Loans	78,075	72,600
Real Estate | Construction | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	66,649	68,343
Real Estate | Construction | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	10,785	53
Real Estate | Construction | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	641	4,204
Real Estate | Construction | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	0	0
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans	102,360	126,813
Commercial and Industrial | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	87,901	113,797
Commercial and Industrial | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	12,410	7,787
Commercial and Industrial | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	1,513	4,620
Commercial and Industrial | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	536	609
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans	112,087	113,854
Consumer | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	112,017	113,805
Consumer | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	0	0
Consumer | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	70	49
Consumer | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	0	0
Other
Loans and Leases Receivable Disclosure [Line Items]
Loans	12,083	13,789
Other | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans	12,012	13,711
Other | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans	71	78
Other | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans	0	0
Other | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 0	$ 0

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses - Loans by Aging Categories (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Past Due [Line Items]
Loans	$ 1,001,599	$ 1,044,753
Non- Accrual	8,555	10,889
Loans Current
Financing Receivable, Past Due [Line Items]
Loans	991,929	1,029,036
Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	1,115	4,828
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	1,097	3,704
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	18	1,116
90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	8
Real Estate | Residential
Financing Receivable, Past Due [Line Items]
Loans	317,373	344,142
Non- Accrual	1,636	1,841
Real Estate | Commercial
Financing Receivable, Past Due [Line Items]
Loans	379,621	373,555
Non- Accrual	5,306	7,102
Real Estate | Construction
Financing Receivable, Past Due [Line Items]
Loans	78,075	72,600
Non- Accrual	0	0
Real Estate | Loans Current | Residential
Financing Receivable, Past Due [Line Items]
Loans	315,124	339,067
Real Estate | Loans Current | Commercial
Financing Receivable, Past Due [Line Items]
Loans	374,315	365,712
Real Estate | Loans Current | Construction
Financing Receivable, Past Due [Line Items]
Loans	78,075	72,600
Real Estate | Total Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	613	3,234
Real Estate | Total Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	741
Real Estate | Total Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 30-59 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	613	2,919
Real Estate | 30-59 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	1
Real Estate | 30-59 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 60-89 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	0	315
Real Estate | 60-89 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	740
Real Estate | 60-89 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 90 Days Or More Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 90 Days Or More Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 90 Days Or More Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Loans	102,360	126,813
Non- Accrual	1,543	1,897
Commercial and Industrial | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	100,817	124,916
Commercial and Industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial and Industrial | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer
Financing Receivable, Past Due [Line Items]
Loans	112,087	113,854
Non- Accrual	70	49
Consumer | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	111,515	112,952
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	502	853
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	484	784
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	18	61
Consumer | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	8
Other
Financing Receivable, Past Due [Line Items]
Loans	12,083	13,789
Non- Accrual	0	0
Other | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	12,083	13,789
Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	$ 0	$ 0

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses - Nonaccrual TDRs (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	$ 8,555	$ 10,889
Total Troubled Debt Restructurings, Accruing	2,900	4,200
Total Loans	1,001,599	1,044,753
TOTAL ASSETS	$ 1,474,818	$ 1,416,720
Nonperforming Loans to Total Loans	1.09%	1.39%
Nonperforming Assets to Total Assets	0.74%	1.04%
Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	$ 8,555	$ 10,889
Total Accruing Loans Past Due 90 Days or More	0	8
Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More	8,555	10,897
Total Troubled Debt Restructurings, Accruing	2,352	3,591
Total Loans	10,907	14,488
Total Other Real Estate Owned	36	208
TOTAL ASSETS	10,943	14,696
Real Estate | Residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	1,636	1,841
Total Loans	317,373	344,142
Real Estate | Residential | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	1,636	1,841
Total Troubled Debt Restructurings, Accruing	622	650
Total Other Real Estate Owned	36	0
Real Estate | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	5,306	7,102
Total Loans	379,621	373,555
Real Estate | Commercial | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	5,306	7,102
Total Troubled Debt Restructurings, Accruing	1,713	2,861
Total Other Real Estate Owned	0	208
Real Estate | Construction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	0	0
Total Loans	78,075	72,600
Real Estate | Construction | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	0	0
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	1,543	1,897
Total Loans	102,360	126,813
Commercial and Industrial | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	1,543	1,897
Total Troubled Debt Restructurings, Accruing	17	80
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	70	49
Total Loans	112,087	113,854
Consumer | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Non- Accrual	70	49
Total Accruing Loans Past Due 90 Days or More	$ 0	$ 8

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses - Loans in Forbearance (Details) - Non-TDR Loan Modifications, CARES Act $ in Thousands	Sep. 30, 2021USD ($)loan	Dec. 31, 2020USD ($)loan
Loans and Leases Receivable Disclosure [Line Items]
Number of Loans | loan	0	31
Amount | $	$ 0	$ 24,100
% of Portfolio	0.00%	2.30%
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Number of Loans | loan	0	4
Amount | $	$ 0	$ 749
% of Portfolio	0.00%	0.20%
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Number of Loans | loan	0	8
Amount | $	$ 0	$ 19,818
% of Portfolio	0.00%	5.30%
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Number of Loans | loan	0	1
Amount | $	$ 0	$ 1,958
% of Portfolio	0.00%	2.70%
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Number of Loans | loan	0	5
Amount | $	$ 0	$ 1,219
% of Portfolio	0.00%	1.00%
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Number of Loans | loan	0	13
Amount | $	$ 0	$ 356
% of Portfolio	0.00%	0.30%

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses - Loans Classified as TDRs (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021loan	Sep. 30, 2020USD ($)loan	Sep. 30, 2021loan	Sep. 30, 2020USD ($)loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Contracts | loan	0	2	0	3
Pre- Modification Outstanding Recorded Investment		$ 542		$ 776
Post- Modification Outstanding Recorded Investment		557		791
Related Allowance		$ 0		$ 0
Real Estate | Residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Contracts | loan				1
Pre- Modification Outstanding Recorded Investment				$ 234
Post- Modification Outstanding Recorded Investment				234
Related Allowance				$ 0
Real Estate | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Contracts | loan		1		1
Pre- Modification Outstanding Recorded Investment		$ 504		$ 504
Post- Modification Outstanding Recorded Investment		519		519
Related Allowance		$ 0		$ 0
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Contracts | loan		1		1
Pre- Modification Outstanding Recorded Investment		$ 38		$ 38
Post- Modification Outstanding Recorded Investment		38		38
Related Allowance		$ 0		$ 0

Loans and Allowance for Loan_11

Loans and Allowance for Loan Losses - Impaired Loans (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
With No Related Allowance Recorded:
Recorded Investment	$ 16,953	$ 40,548
Unpaid Principal Balance	17,457	41,784
Average Recorded Investment	18,089	46,076
Interest Income Recognized	310	1,712
With A Related Allowance Recorded:
Recorded Investment	272	3,593
Related Allowance	199	649
Unpaid Principal Balance	272	3,593
Average Recorded Investment	473	3,699
Interest Income Recognized	16	129
Total Impaired Loans:
Recorded Investment	17,225	44,141
Unpaid Principal Balance	17,729	45,377
Average Recorded Investment	18,562	49,775
Interest Income Recognized	326	1,841
Real Estate | Residential
With No Related Allowance Recorded:
Recorded Investment	1,146	1,183
Unpaid Principal Balance	1,150	1,187
Average Recorded Investment	1,165	1,194
Interest Income Recognized	35	46
With A Related Allowance Recorded:
Recorded Investment	0	0
Related Allowance	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Total Impaired Loans:
Recorded Investment	1,146	1,183
Unpaid Principal Balance	1,150	1,187
Average Recorded Investment	1,165	1,194
Interest Income Recognized	35	46
Real Estate | Commercial
With No Related Allowance Recorded:
Recorded Investment	13,100	31,865
Unpaid Principal Balance	13,315	32,887
Average Recorded Investment	13,361	37,443
Interest Income Recognized	235	1,418
With A Related Allowance Recorded:
Recorded Investment	272	1,524
Related Allowance	199	293
Unpaid Principal Balance	272	1,524
Average Recorded Investment	473	1,585
Interest Income Recognized	16	72
Total Impaired Loans:
Recorded Investment	13,372	33,389
Unpaid Principal Balance	13,587	34,411
Average Recorded Investment	13,834	39,028
Interest Income Recognized	251	1,490
Real Estate | Construction
With No Related Allowance Recorded:
Recorded Investment	641	4,204
Unpaid Principal Balance	641	4,204
Average Recorded Investment	641	4,013
Interest Income Recognized	16	159
With A Related Allowance Recorded:
Recorded Investment	0	0
Related Allowance	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Total Impaired Loans:
Recorded Investment	641	4,204
Unpaid Principal Balance	641	4,204
Average Recorded Investment	641	4,013
Interest Income Recognized	16	159
Commercial and Industrial
With No Related Allowance Recorded:
Recorded Investment	2,066	3,296
Unpaid Principal Balance	2,351	3,506
Average Recorded Investment	2,922	3,426
Interest Income Recognized	24	89
With A Related Allowance Recorded:
Recorded Investment	0	2,069
Related Allowance	0	356
Unpaid Principal Balance	0	2,069
Average Recorded Investment	0	2,114
Interest Income Recognized	0	57
Total Impaired Loans:
Recorded Investment	2,066	5,365
Unpaid Principal Balance	2,351	5,575
Average Recorded Investment	2,922	5,540
Interest Income Recognized	$ 24	$ 146

Loans and Allowance for Loan_12

Loans and Allowance for Loan Losses - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 11,544	$ 12,648	$ 12,771	$ 9,867
Charge-offs	(19)	(114)	(139)	(275)
Recoveries	56	46	149	188
Provision (Recovery) For Loan Losses	0	1,200	(1,200)	4,000
Ending balance	11,581	13,780	11,581	13,780
Individually Evaluated for Impairment	199	2,855	199	2,855	$ 649
Collectively Evaluated for Potential Impairment	11,382	10,925	11,382	10,925	12,122
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,588	2,688	2,249	2,023
Charge-offs	0	(11)	0	(36)
Recoveries	2	1	15	5
Provision (Recovery) For Loan Losses	(98)	(506)	(772)	180
Ending balance	1,492	2,172	1,492	2,172
Individually Evaluated for Impairment	0	0	0	0	0
Collectively Evaluated for Potential Impairment	1,492	2,172	1,492	2,172	2,249
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	5,582	5,160	6,010	3,210
Charge-offs	0	0	0	0
Recoveries	0	1	0	28
Provision (Recovery) For Loan Losses	347	1,711	(81)	3,634
Ending balance	5,929	6,872	5,929	6,872
Individually Evaluated for Impairment	199	2,248	199	2,248	293
Collectively Evaluated for Potential Impairment	5,730	4,624	5,730	4,624	5,717
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,136	820	889	285
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) For Loan Losses	(71)	71	176	606
Ending balance	1,065	891	1,065	891
Individually Evaluated for Impairment	0	0	0	0	0
Collectively Evaluated for Potential Impairment	1,065	891	1,065	891	889
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,152	1,566	1,423	2,412
Charge-offs	0	0	0	0
Recoveries	11	6	33	21
Provision (Recovery) For Loan Losses	(21)	170	(314)	(691)
Ending balance	1,142	1,742	1,142	1,742
Individually Evaluated for Impairment	0	607	0	607	356
Collectively Evaluated for Potential Impairment	1,142	1,135	1,142	1,135	1,067
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	941	1,714	1,283	1,417
Charge-offs	(19)	(103)	(139)	(239)
Recoveries	43	38	101	134
Provision (Recovery) For Loan Losses	(12)	(290)	(292)	47
Ending balance	953	1,359	953	1,359
Individually Evaluated for Impairment	0	0	0	0	0
Collectively Evaluated for Potential Impairment	953	1,359	953	1,359	1,283
Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	0	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) For Loan Losses	0	0	0	0
Ending balance	0	0	0	0
Individually Evaluated for Impairment	0	0	0	0	0
Collectively Evaluated for Potential Impairment	0	0	0	0	0
Unallocated
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,145	700	917	520
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) For Loan Losses	(145)	44	83	224
Ending balance	1,000	744	1,000	744
Individually Evaluated for Impairment	0	0	0	0	0
Collectively Evaluated for Potential Impairment	$ 1,000	$ 744	$ 1,000	$ 744	$ 917

Loans and Allowance for Loan_13

Loans and Allowance for Loan Losses - Loans Summarized by Individually Evaluated for Impairment and Collectively Evaluated for Potential Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	$ 17,225	$ 44,141
Collectively Evaluated for Potential Impairment	984,374	1,000,612
Total Loans	1,001,599	1,044,753
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	1,146	1,183
Collectively Evaluated for Potential Impairment	316,227	342,959
Total Loans	317,373	344,142
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	13,372	33,389
Collectively Evaluated for Potential Impairment	366,249	340,166
Total Loans	379,621	373,555
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	641	4,204
Collectively Evaluated for Potential Impairment	77,434	68,396
Total Loans	78,075	72,600
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	2,066	5,365
Collectively Evaluated for Potential Impairment	100,294	121,448
Total Loans	102,360	126,813
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	112,087	113,854
Total Loans	112,087	113,854
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	12,083	13,789
Total Loans	$ 12,083	$ 13,789

Loans and Allowance for Loan_14

Loans and Allowance for Loan Losses - Accretable Discount on Loans Acquired at Fair Value (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Beginning balance	$ 1,194
Accretable Yield	(385)
Ending balance	$ 809

Time Deposits - Maturities of T

Time Deposits - Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Deposits [Abstract]
Time Deposits, One Year or Less	$ 68,228
Time Deposits, Over One Through Two Years	58,693
Time Deposits, Over Two Through Three Years	10,758
Time Deposits, Over Three Through Four Years	11,362
Time Deposits, Over Four Through Five Years	9,645
Time Deposits, Over Five Years	3,735
Time Deposits, Total	162,421
Time Deposit Maturities Held for Sale, One Year or Less	8,560
Time Deposit Maturities Held for Sale, Over One Through Two Years	4,346
Time Deposit Maturities Held for Sale, Over Two Through Three Years	1,034
Time Deposit Maturities Held for Sale, Over Three Through Four Years	2,415
Time Deposit Maturities Held for Sale, Over Four Through Five Years	1,143
Time Deposit Maturities Held for Sale, Over Five Years	196
Time Deposit Maturities Held For Sale, Total	17,694
Time Deposits, Net, One Year or Less	59,668
Time Deposits, Net, Over One Through Two Years	54,347
Time Deposits, Net, Over Two Through Three Years	9,724
Time Deposits, Net, Over Three Through Four Years	8,947
Time Deposits, Net, Over Four Through Five Years	8,502
Time Deposits, Net, Over Five Years	3,539
Time Deposits, Net, Total	$ 144,727	$ 190,013

Time Deposits - Narrative (Deta

Time Deposits - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Deposits [Abstract]
Time deposits, at or above FDIC insurance limit	$ 49,100	$ 59,200
Deposit liabilities reclassified as loans receivable	$ 176	$ 231

Short-Term Borrowings - Federal

Short-Term Borrowings - Federal Funds Purchased and Short-term Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Deposits Held for Sale	$ 102,647	$ 0
Amount
Balance at Period End	42,623	41,055
Securities Sold under Agreements to Repurchase
Short-term Debt [Line Items]
Deposits Held for Sale	10,700
Amount
Balance at Period End	42,623	41,055
Average Balance Outstanding During the Period	43,745	37,819
Maximum Amount Outstanding at any Month End	$ 52,777	$ 46,123
Weighted Average Rate
Balance at Period End	0.16%	0.21%
Average Balance Outstanding During the Period	0.22%	0.36%
Securities Collaterizing the Agreements at Period-End:
Carrying Value	$ 56,351	$ 46,312
Market Value	$ 56,412	$ 47,283

Other Borrowed Funds - Federal

Other Borrowed Funds - Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amount
Due in One Year	$ 3,000	$ 2,000
Due After One Year to Two Years	3,000	3,000
Due After Two Years to Three Years	0	3,000
Total	$ 6,000	$ 8,000
Weighted Average Rate
Due in One Year	2.23%	2.12%
Due After One Year to Two Years	2.41%	2.23%
Due After Two Years to Three Years	0.00%	2.41%
Weighted Average
Weighted Average Rate
Total	2.32%	2.27%

Other Borrowed Funds - Narrativ

Other Borrowed Funds - Narrative (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Federal Home Loan Bank, Advances [Line Items]
Federal home loan bank advances, maximum amount available	$ 420,400,000
Federal home loan bank advances, amount of available unused funds	351,300,000
Federal home loan bank advances, collateral pledged	564,100,000
Other commitments	169,634,000	$ 168,444,000
Standby Letters of Credit
Federal Home Loan Bank, Advances [Line Items]
Other commitments	60,600,000	$ 90,300,000
Federal Reserve Bank
Federal Home Loan Bank, Advances [Line Items]
Line of credit facility, maximum borrowing capacity	82,800,000
Debt instrument, collateral amount	124,900,000
Various Unaffiliated Banks
Federal Home Loan Bank, Advances [Line Items]
Long-term line of credit	0
Line of credit facility, maximum borrowing capacity	50,000,000
Variable Rate Line of Credit
Federal Home Loan Bank, Advances [Line Items]
Federal home loan bank advances, maximum amount available	150,000,000
Long-term line of credit	$ 0

Fair Value Disclosure - Assets

Fair Value Disclosure - Assets and Liabilities Reported Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	$ 218,529	$ 142,897
Total Equity Securities	2,822	2,503
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	218,529	142,897
Total Equity Securities	2,822	2,503
Total Securities	221,351	145,400
U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	49,938	41,411
Obligations of States and Political Subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	19,420	21,993
Mortgage-Backed Securities - Government-Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	141,690	79,493
Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	7,481
Mutual Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	999	1,019
Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	1,823	1,484
Level 2 | U.S. Government Agencies | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	49,938	41,411
Level 2 | Obligations of States and Political Subdivisions | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	19,420	21,993
Level 2 | Mortgage-Backed Securities - Government-Sponsored Enterprises | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	141,690	79,493
Level 2 | Corporate Debt | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Securities	7,481	0
Level 1 | Mutual Funds | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	999	1,019
Level 1 | Other | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	$ 1,823	$ 1,484

Fair Value Disclosure - Signifi

Fair Value Disclosure - Significant Unobservable Inputs Used in the Fair Value Measurements (Details) $ in Thousands	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)
Financial Assets:
Mortgage Servicing Rights	$ 733		$ 694
Level 3 | Fair Value, Nonrecurring
Financial Assets:
Impaired Loans Individually Assessed	73	$ 2,944
Mortgage Servicing Rights	$ 733	656
OREO		$ 34
Level 3 | Fair Value, Nonrecurring | Measurement Input, Comparability Adjustment | Weighted Average
Range
Impaired Loans Individually Assessed	0.500	0
Level 3 | Fair Value, Nonrecurring | Discount Rate | Weighted Average
Range
Mortgage Servicing Rights	0.101	0.100
Level 3 | Fair Value, Nonrecurring | Prepayment Speed | Weighted Average
Range
Mortgage Servicing Rights	0.199	0.187
Level 3 | Fair Value, Nonrecurring | Measurement Input, Cost to Sell | Weighted Average
Range
OREO		0
Level 3 | Fair Value, Nonrecurring | Appraisal of Collateral | Appraisal Adjustments | Minimum
Range
Impaired Loans Individually Assessed	0	0
OREO		0.10
Level 3 | Fair Value, Nonrecurring | Appraisal of Collateral | Appraisal Adjustments | Maximum
Range
Impaired Loans Individually Assessed	0.50	0.50
OREO		0.30
Level 3 | Fair Value, Nonrecurring | Discounted Cash Flow | Discount Rate | Minimum
Range
Mortgage Servicing Rights	0.09	0.09
Level 3 | Fair Value, Nonrecurring | Discounted Cash Flow | Discount Rate | Maximum
Range
Mortgage Servicing Rights	0.11	0.11
Level 3 | Fair Value, Nonrecurring | Discounted Cash Flow | Prepayment Speed | Minimum
Range
Mortgage Servicing Rights	0.10	0.12
Level 3 | Fair Value, Nonrecurring | Discounted Cash Flow | Prepayment Speed | Maximum
Range
Mortgage Servicing Rights	0.29	0.27

Fair Value Disclosure - Narrati

Fair Value Disclosure - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Recorded Investment	$ 272	$ 3,593
Related Allowance	$ 199	$ 649

Fair Value Disclosure - Estimat

Fair Value Disclosure - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Financial Assets:
Total Securities	$ 218,529	$ 142,897
Mortgage Servicing Rights	733		$ 694
Carrying Value
Financial Assets:
Total Securities	221,351	145,400
Fair Value
Financial Assets:
Total Securities	221,351	145,400
Level 1 | Carrying Value
Financial Assets:
Interest Bearing	131,835	145,636
Non-Interest Bearing	41,688	15,275
Level 1 | Fair Value
Financial Assets:
Interest Bearing	131,835	145,636
Non-Interest Bearing	41,688	15,275
Level 2 | Carrying Value
Financial Assets:
Loans Held for Sale	17,407	0
Property and Equipment Held for Sale	795	0
Restricted Stock	3,451	3,984
Accrued Interest Receivable	3,355	3,872
Financial Liabilities:
Deposits Held for Sale	102,647	0
Deposits	1,185,156	1,224,569
Short-Term Borrowings	42,623	41,055
Other Borrowed Funds	6,000	8,000
Accrued Interest Payable	490	767
Level 2 | Fair Value
Financial Assets:
Loans Held for Sale	18,304	0
Property and Equipment Held for Sale	795	0
Restricted Stock	3,451	3,984
Accrued Interest Receivable	3,355	3,872
Financial Liabilities:
Deposits Held for Sale	107,779	0
Deposits	1,186,603	1,231,606
Short-Term Borrowings	42,623	41,055
Other Borrowed Funds	6,058	8,067
Accrued Interest Payable	490	767
Level 3 | Carrying Value
Financial Assets:
Loans, Net	990,018	1,031,982
Mortgage Servicing Rights	733	656
Level 3 | Fair Value
Financial Assets:
Loans, Net	1,022,160	1,073,633
Mortgage Servicing Rights	$ 733	$ 656

Commitments and Contingent Li_3

Commitments and Contingent Liabilities - Unused and Available Credit Balances of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Total Commitments	$ 169,634	$ 168,444
Standby Letters of Credit
Loss Contingencies [Line Items]
Total Commitments	110	120
Performance Letters of Credit
Loss Contingencies [Line Items]
Total Commitments	2,764	2,947
Construction Mortgages
Loss Contingencies [Line Items]
Total Commitments	56,809	60,312
Personal Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	7,132	6,930
Overdraft Protection Lines
Loss Contingencies [Line Items]
Total Commitments	5,895	6,287
Home Equity Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	22,797	22,110
Commercial Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	$ 74,127	$ 69,738

Leases - Operating Leases (Deta

Leases - Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Leases [Abstract]
Operating Lease Expense	$ 74	$ 118	$ 257	$ 353
Short-Term Lease Expense	8	0	25	0
Variable Lease Expense	8	10	24	28
Total Lease Expense	90	$ 128	306	$ 381
Operating Leases:
ROU Assets	$ 741		$ 741		$ 1,206
Weighted Average Lease Term in Years	7 years 1 month 28 days		7 years 1 month 28 days		6 years 11 months 12 days
Weighted Average Discount Rate	2.47%		2.47%		2.39%

Leases - Maturity of Operating

Leases - Maturity of Operating Lease (Details) $ in Thousands	Sep. 30, 2021USD ($)
Leases [Abstract]
Due in One Year	$ 309
Due After One Year to Two Years	178
Due After Two Years to Three Years	113
Due After Three Years to Four Years	90
Due After Four to Five Years	45
Due After Five Years	330
Total	1,065
Less: Present Value Discount	106
Lease Liabilities	$ 959

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)branch	Sep. 30, 2020USD ($)	Jun. 30, 2021USD ($)branch	Dec. 31, 2020USD ($)
Lessee, Lease, Description [Line Items]
Number of branches consolidated | branch	6		6
Number of branches consolidated and leased | branch	1		1
ROU Assets	$ 741			$ 1,206
Lease Impairment	227	$ 0
Held for sale
Lessee, Lease, Description [Line Items]
ROU Assets			$ 0
Lease Impairment	$ 227

Other Noninterest Expense - Com

Other Noninterest Expense - Components of Other Noninterest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Other Income and Expenses [Abstract]
Non-Employee Compensation	$ 184	$ 155	$ 473	$ 449
Printing and Supplies	55	125	218	365
Postage	86	61	265	176
Telephone	145	108	472	408
Charitable Contributions	45	32	80	98
Dues and Subscriptions	33	36	121	153
Loan Expenses	86	149	288	420
Meals and Entertainment	31	0	91	74
Travel	27	13	77	87
Training	5	10	29	24
Bank Assessment	46	44	134	132
Insurance	54	59	173	173
Miscellaneous	106	127	409	418
Total Other Noninterest Expense	$ 903	$ 919	$ 2,830	$ 2,977

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	9 Months Ended
	Sep. 30, 2021segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment and Related Informati_4

Segment and Related Information - Reconciliation of Financial Data from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Assets	$ 1,474,818		$ 1,474,818			$ 1,416,720
Liabilities	1,343,831		1,343,831			1,282,190
Stockholders' Equity	130,987	$ 133,299	130,987	$ 133,299	$ 132,536	134,530	$ 152,392	$ 151,097
Interest and Dividend Income	10,786	11,656	32,594	35,712
Interest Expense	776	1,240	2,673	4,442
NET INTEREST AND DIVIDEND INCOME	10,010	10,416	29,921	31,270
(Recovery) Provision for Loan Losses	0	1,200	(1,200)	4,000
Net Interest and Dividend Income After Provision for Loan Losses	10,010	9,216	31,121	27,270
Noninterest Income	2,198	2,173	7,591	6,693
Noninterest Expense	9,773	28,968	32,890	47,042
Undistributed Net Income of Subsidiary	0	0	0	0
Income (Loss) Before Income Tax Expense (Benefit)	2,435	(17,579)	5,822	(13,079)
Income Tax Expense	452	(184)	1,217	640
Net Income (Loss)	1,983	(17,395)	4,605	(13,719)
Operating Segments | CB Financial Services, Inc.
Segment Reporting Information [Line Items]
Undistributed Net Income of Subsidiary	654	(18,694)	(4,096)
Operating Segments | Community Bank
Segment Reporting Information [Line Items]
Assets	1,474,626		1,474,626			1,416,132
Liabilities	1,352,005		1,352,005			1,287,148
Stockholders' Equity	122,621		122,621			128,984
Interest and Dividend Income	10,768	11,639	32,536	35,664
Interest Expense	776	1,240	2,673	4,442
NET INTEREST AND DIVIDEND INCOME	9,992	10,399	29,863	31,222
(Recovery) Provision for Loan Losses	0	1,200	(1,200)	4,000
Net Interest and Dividend Income After Provision for Loan Losses	9,992	9,199	31,063	27,222
Noninterest Income	975	1,208	3,319	3,760
Noninterest Expense	8,750	28,046	29,898	44,227
Undistributed Net Income of Subsidiary	124	73	710	433
Income (Loss) Before Income Tax Expense (Benefit)	2,341	(17,566)	5,194	(12,812)
Income Tax Expense	393	(166)	888	590
Net Income (Loss)	1,948	(17,400)	4,306	(13,402)
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc.
Segment Reporting Information [Line Items]
Assets	4,656		4,656			5,379
Liabilities	1,672		1,672			2,325
Stockholders' Equity	2,984		2,984			3,054
Interest and Dividend Income	1	1	4	3
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	1	1	4	3
(Recovery) Provision for Loan Losses	0	0	0	0
Net Interest and Dividend Income After Provision for Loan Losses	1	1	4	3
Noninterest Income	1,195	1,024	3,995	3,426
Noninterest Expense	1,020	919	2,983	2,806
Undistributed Net Income of Subsidiary	0	0	0	0
Income (Loss) Before Income Tax Expense (Benefit)	176	106	1,016	623
Income Tax Expense	52	33	306	190
Net Income (Loss)	124	73	710	433
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc.
Segment Reporting Information [Line Items]
Assets	130,994		130,994			134,546
Liabilities	7		7			16
Stockholders' Equity	130,987		130,987			134,530
Interest and Dividend Income	1,311	1,310	8,456	2,634
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	1,311	1,310	8,456	2,634
(Recovery) Provision for Loan Losses	0	0	0	0
Net Interest and Dividend Income After Provision for Loan Losses	1,311	1,310	8,456	2,634
Noninterest Income	28	(59)	277	(493)
Noninterest Expense	3	3	9	9
Undistributed Net Income of Subsidiary				(15,991)
Income (Loss) Before Income Tax Expense (Benefit)	1,990	(17,446)	4,628	(13,859)
Income Tax Expense	7	(51)	23	(140)
Net Income (Loss)	1,983	(17,395)	4,605	(13,719)
Net Eliminations
Segment Reporting Information [Line Items]
Assets	(135,458)		(135,458)			(139,337)
Liabilities	(9,853)		(9,853)			(7,299)
Stockholders' Equity	(125,605)		(125,605)			$ (132,038)
Interest and Dividend Income	(1,294)	(1,294)	(8,402)	(2,589)
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	(1,294)	(1,294)	(8,402)	(2,589)
(Recovery) Provision for Loan Losses	0	0	0	0
Net Interest and Dividend Income After Provision for Loan Losses	(1,294)	(1,294)	(8,402)	(2,589)
Noninterest Income	0	0	0	0
Noninterest Expense	0	0	0	0
Undistributed Net Income of Subsidiary	(778)	18,621	3,386	15,558
Income (Loss) Before Income Tax Expense (Benefit)	(2,072)	17,327	(5,016)	12,969
Income Tax Expense	0	0	0	0
Net Income (Loss)	$ (2,072)	$ 17,327	$ (5,016)	$ 12,969

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Jun. 10, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 15,903		$ 15,903
Accumulated Amortization		(8,985)		(7,504)
Impairment	$ (1,200)	(1,178)	$ 0
Intangible Assets, Net		5,740		8,399
Core Deposit Intangible
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		14,103		14,103
Accumulated Amortization		(8,386)		(7,047)
Impairment		(1,178)
Intangible Assets, Net		4,539		7,056
Customer List
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		1,800		1,800
Accumulated Amortization		(599)		(457)
Impairment		0
Intangible Assets, Net		$ 1,201		$ 1,343

Intangible Assets - Future Amor

Intangible Assets - Future Amortization (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining in 2021	$ 445
2022	1,782
2023	1,782
2024	1,147
2025	189
2026 and Thereafter	395
Net Carrying Value	$ 5,740	$ 8,399

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Mortgage Servicing Rights:
Beginning balance	$ 902	$ 1,032	$ 1,029	$ 1,001
Additions	32	73	64	210
Amortization	(70)	(71)	(229)	(177)
Ending balance	864	1,034	864	1,034
Valuation Allowance:
Beginning balance	(213)	(340)	(373)	(71)
Valuation Allowance Adjustment	82	0	242	(269)
Ending balance	(131)	(340)	(131)	(340)
Net Carrying Value
Mortgage Servicing Rights, Net Carrying Value	733	$ 694	733	$ 694
Real estate loans services for others	$ 96,600		$ 96,600		$ 105,800