CB Financial Services (CBFV) 10-K 10 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 07, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
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 North 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 113.6
Entity Common Stock, Shares Outstanding		5,121,413
Documents Incorporated by Reference	Proxy Statement for the 2023 Annual Meeting of Stockholders of the Registrant (Part III)
Entity Central Index Key	0001605301
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	FORVIS, LLP (formerly BKD, LLP)
Auditor Location	Pittsburgh, Pennsylvania
Auditor Firm ID	686

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Interest Bearing	$ 82,957	$ 63,968
Non-Interest Bearing	20,743	55,706
Total Cash and Due From Banks	103,700	119,674
Available-for-Sale Debt Securities, at Fair Value	187,360	222,108
Equity Securities, at Fair Value	2,698	2,866
Total Securities	190,058	224,974
Loans (Net of Allowance for Loan Losses of $12,819 and $11,582 at December 31, 2022 and 2021, Respectively)	1,037,054	1,009,214
Premises and Equipment, Net	17,844	18,399
Bank-Owned Life Insurance	25,893	25,332
Goodwill	9,732	9,732
Intangible Assets, Net	3,513	5,295
Accrued Interest Receivable and Other Assets	21,144	12,859
TOTAL ASSETS	1,408,938	1,425,479
LIABILITIES
Demand Deposits	390,405	385,775
NOW Accounts	311,825	272,518
Money Market Accounts	209,125	192,125
Savings Accounts	248,022	239,482
Time Deposits	109,126	136,713
Total Deposits	1,268,503	1,226,613
Short-Term Borrowings	8,060	39,266
Other Borrowed Funds	14,638	17,601
Accrued Interest Payable and Other Liabilities	7,582	8,875
TOTAL LIABILITIES	1,298,783	1,292,355
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, 5,708,433 and 5,680,993 Shares Issued and 5,100,189 and 5,260,672 Shares Outstanding, Respectively	2,379	2,367
Capital Surplus	83,953	83,294
Retained Earnings	63,861	57,534
Treasury Stock, at Cost (608,244 and 420,321 Shares, Respectively)	(13,797)	(9,144)
Accumulated Other Comprehensive Loss	(26,241)	(927)
TOTAL STOCKHOLDERS' EQUITY	110,155	133,124
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,408,938	$ 1,425,479

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance for loan losses	$ 12,819	$ 11,582
Preferred stock, share 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)	5,708,433	5,680,993
Common stock, shares outstanding (in shares)	5,100,189	5,260,672
Treasury stock, at cost (in shares)	608,244	420,321

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INTEREST AND DIVIDEND INCOME
Loans, Including Fees	$ 41,933	$ 39,704
Securities:
Taxable	3,852	2,990
Tax-Exempt	213	289
Dividends	91	84
Other Interest and Dividend Income	1,627	490
TOTAL INTEREST AND DIVIDEND INCOME	47,716	43,557
INTEREST EXPENSE
Deposits	4,025	3,125
Short-Term Borrowings	63	98
Other Borrowed Funds	693	182
TOTAL INTEREST EXPENSE	4,781	3,405
NET INTEREST AND DIVIDEND INCOME	42,935	40,152
Provision (Recovery) For Loan Losses	3,784	(1,125)
NET INTEREST AND DIVIDEND INCOME AFTER PROVISION (RECOVERY) FOR LOAN LOSSES	39,151	41,277
Net Gain on Sales of Loans	0	1,143
Net (Loss) Gain on Securities	(168)	526
Net Gain on Purchased Tax Credits	57	70
Gain on Sale of Branches	0	5,203
Net Gain (Loss) on Disposal of Premises and Equipment	431	(3)
Income from Bank-Owned Life Insurance	561	553
Other Income	176	320
TOTAL NONINTEREST INCOME	9,820	16,280
NONINTEREST EXPENSE
Salaries and Employee Benefits	18,469	19,938
Occupancy	3,047	2,968
Equipment	739	1,034
Data Processing	2,152	2,154
Federal Deposit Insurance Corporation Assessment	638	1,014
Pennsylvania Shares Tax	979	887
Contracted Services	1,628	4,011
Legal and Professional Fees	1,237	994
Advertising	527	749
Other Real Estate Owned (Income)	(151)	(183)
Amortization of Intangible Assets	1,782	1,926
Goodwill and Intangible Assets Impairment	0	1,178
Writedown on Premises and Equipment	0	2,293
Other	3,844	3,899
TOTAL NONINTEREST EXPENSE	34,891	42,862
Income Before Income Tax (Benefit) Expense	14,080	14,695
Income Tax (Benefit) Expense	2,833	3,125
NET INCOME	$ 11,247	$ 11,570
Earnings Per Share [Abstract]
Basic (in dollars per share)	$ 2.19	$ 2.15
Diluted (in dollars per share)	$ 2.18	$ 2.15
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (in shares)	5,136,670	5,382,441
Diluted (in shares)	5,149,312	5,392,729
Service Fees on Deposits
Interest and Dividend Income	$ 2,160	$ 2,331
Insurance Commissions
Interest and Dividend Income	5,934	5,616
Other Commissions
Interest and Dividend Income	$ 669	$ 521

Consolidated Statement of Compr

Consolidated Statement of Comprehensive (Loss) Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net Income		$ 11,247	$ 11,570
Other Comprehensive Loss:
Change in Unrealized Loss on Available-for-Sale Debt Securities		(32,266)	(5,288)
Income Tax Effect		6,952	1,136
Reclassification Adjustment for Gain on Sale of Debt Securities Included in Net Income	[1]	0	(225)
Income Tax Effect	[2]	0	48
Other Comprehensive Loss, Net of Income Tax Effect		(25,314)	(4,329)
Total Comprehensive (Loss) Income		$ (14,067)	$ 7,241
[1]Reported in Net (Loss) Gain on Securities on the Consolidated Statements of Incom[2]Reported in Income Tax Expense on the Consolidated Statements of Income.

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
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	11,570			11,570
Other Comprehensive Loss	(4,329)					(4,329)
Restricted Stock Awards Forfeited	0		9		(9)
Stock-Based Compensation Expense	566		566
Exercise of Stock Options	98		(4)		102
Treasury Stock Purchased, at Cost	(4,143)				(4,143)
Dividends Declared	(5,168)			(5,168)
Ending Balance (in shares) at Dec. 31, 2021		5,680,993
Ending Balance at Dec. 31, 2021	133,124	$ 2,367	83,294	57,534	(9,144)	(927)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	11,247			11,247
Other Comprehensive Loss	(25,314)					(25,314)
Restricted Stock Awards Forfeited (in shares)		(325)
Restricted Stock Awards Forfeited	0		81		(81)
Restricted Stock Awards Granted (in shares)		27,765
Restricted Stock Awards Granted	0	$ 12	(12)		0
Stock-Based Compensation Expense	600		600
Exercise of Stock Options	220		(10)		230
Treasury Stock Purchased, at Cost	(4,802)				(4,802)
Dividends Declared	(4,920)			(4,920)
Ending Balance (in shares) at Dec. 31, 2022		5,708,433
Ending Balance at Dec. 31, 2022	$ 110,155	$ 2,379	$ 83,953	$ 63,861	$ (13,797)	$ (26,241)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Purchase of common stock (in shares)	195,033	178,252
Dividends paid, per share (in dollars per share)	$ 0.96	$ 0.96

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES
Net Income	$ 11,247	$ 11,570
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities:
Net Amortization on Securities	66	52
Depreciation and Amortization	2,704	2,435
Provision (Recovery) For Loan Losses	3,784	(1,125)
Other Intangible Asset Impairment	0	1,178
Writedown on Premises and Equipment	0	2,293
Lease Impairment	0	227
Loss (Gain) on Securities	168	(526)
Gain on Sale of Branches	0	(5,203)
Gain on Purchased Tax Credits	(57)	(70)
Income from Bank-Owned Life Insurance	(561)	(553)
Proceeds From Mortgage Loans Sold	0	12,946
Originations of Mortgage Loans for Sale	0	(12,623)
Gain on Sales of Loans	0	(1,143)
(Gain) Loss on Sales of Other Real Estate Owned	(1)	(80)
Noncash Expense for Stock-Based Compensation	600	566
(Increase) Decrease in Accrued Interest Receivable	(633)	522
(Gain) Loss on Disposal of Premises and Equipment	(431)	3
Increase (Decrease) in Deferred Income Tax	535	(248)
(Decrease) Increase in Taxes Payable	(5)	1,888
Decrease in Accrued Interest Payable	(131)	(281)
Other, Net	(3,134)	1,227
NET CASH PROVIDED BY OPERATING ACTIVITIES	14,151	13,055
Securities Available for Sale:
Proceeds From Principal Repayments and Maturities	29,242	38,435
Purchases of Securities	(26,826)	(135,015)
Proceeds from Sales of Securities	0	11,967
Proceeds from Loans Sold	0	12,371
Net (Increase) Decrease in Loans	(31,385)	12,737
Purchase of Premises and Equipment	(509)	(2,385)
Proceeds from Disposal of Premises and Equipment	480	845
Proceeds From Sales of Other Real Estate Owned	37	325
Decrease in Restricted Equity Securities	654	582
NET CASH USED IN INVESTING ACTIVITIES	(28,307)	(60,138)
FINANCING ACTIVITIES
Net Increase in Deposits	41,890	104,843
Sale of Deposits, Net of Purchase Premium	0	(97,596)
Decrease in Short-Term Borrowings	(31,206)	(1,789)
Principal Payments on Other Borrowed Funds	(3,000)	(5,000)
Proceeds from Issuance of Subordinated Debt, Net of Debt Issuance Costs	0	14,601
Cash Dividends Paid	(4,920)	(5,168)
Treasury Stock, Purchases at Cost	(4,802)	(4,143)
Exercise of Stock Options	220	98
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(1,818)	5,846
DECREASE IN CASH AND DUE FROM BANKS	(15,974)	(41,237)
CASH AND DUE FROM BANKS AT BEGINNING OF THE YEAR	119,674	160,911
CASH AND DUE FROM BANKS AT END OF THE YEAR	103,700	119,674
Cash paid for:
Interest on Deposits and Borrowings (Including Interest Credited to Deposit Accounts of $4,144 and $3,432, Respectively)	4,912	3,686
Income Taxes	3,247	1,599
SUPPLEMENTAL NONCASH DISCLOSURE:
Real Estate Acquired in Settlement of Loans	0	73
Right of Use ("ROU") Asset Recognized	1,556	0
Lease Liability Recognized	$ 1,556	$ 0

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Interest credit to deposit accounts	$ 4,144	$ 3,432

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
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., and its wholly owned subsidiary, Community Bank (the “Bank”), and the Bank’s wholly owned subsidiary, Exchange Underwriters, Inc. (“Exchange Underwriters” or “EU”). CB Financial Services, Inc., Community Bank and Exchange Underwriters, Inc. are collectively referred to as the “Company.” All intercompany transactions and balances have been eliminated in consolidation. Nature of Operations The Company derives substantially all its income from banking and bank-related services which include interest income on commercial, commercial mortgage, residential real estate and consumer loan financing, as well as interest and dividend income on securities, insurance commissions, and fees generated from deposit services to its customers. The Company provides banking services through its subsidiary, Community Bank, a Pennsylvania-chartered commercial bank headquartered in Carmichaels, Pennsylvania. The Bank 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. After the consolidation of one branch in 2022, and consolidation of six and sale of two branches in 2021, the Bank operates from 10 offices in Greene, Allegheny, Washington, Fayette and Westmoreland Counties in southwestern Pennsylvania and three offices in Marshall and Ohio Counties in West Virginia. Property and casualty, commercial liability, surety and other insurance products are offered through Exchange Underwriters, a full-service, independent insurance agency. The Company has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2022 through the date the consolidated financial statements are being issued for items that should potentially be recognized or disclosed in these consolidated financial statements. Use of Estimates The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and with general practice within the banking industry. In preparing the financial statements, 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 period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to fair value of securities available for sale, 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, the valuation of deferred tax assets and the evaluation of goodwill and core deposit intangible impairment. Revenue Recognition Income on loans and securities is recognized as earned on the accrual method. Gains and losses on sales of mortgages are based on the difference between the selling price and the carrying value of the related mortgage sold. The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Accounting Standards Codification ("ASC") Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. The Company’s revenue from contracts with customers within the scope of ASC Topic 606 is recognized within Noninterest Income with the exception of Other Real Estate Owned (“OREO”) Income, which is accounted for in Noninterest Expense. The following narrative describes the Company’s revenue streams accounted for under the guidance of ASC Topic 606: Service Fees : The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees include services fees for ATM usage, stop payment charges, statement production, ACH and wire transfers, which are recognized into income at the occurrence of an executed transaction and the point in time the Company fulfills the customer’s request. Account maintenance fees, which are primarily based on monthly maintenance activities, are earned over the course of the month, and satisfy the Company’s performance obligation. Overdraft fees are recognized as the overdrafts on customer’s accounts are incurred. The services fees are automatically withdrawn from the customer’s account balance per their account agreement with the Company. In addition, the Company earns interchange fees from debit/credit cardholder transactions conducted through the applicable payment networks. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. The Company currently does not offer a cardholder rewards program. Insurance Commissions : EU derives commission and fee income from direct and agency bill insurance policies. Direct bill policies are invoiced directly from the insurance company provider to the customer. Once the customer remits payment for the policy, the insurance company provider then remits the commission or fee income to EU on a monthly basis. Agency bill policies are invoiced from EU, the insurance underwriting agency, to the customer. EU records the insurance company policy payable and the commission or fee income earned on the policy. As all insurance policies are contracts with customers, each policy has different terms and conditions. EU utilizes a report from their core insurance data processing program, The Agency Manager (“TAM”), that captures all in-force policies that are active in the system and annualizes the commission over the life of each individual contract. The report then provides an overall commission and fee income total for the monthly reporting financial statement period. This income is then compared to the amount of direct and agency bill income recorded in TAM for the reporting month and an adjustment to income is made according to the report. This is the income recognized for the portion of the insurance contract that has been earned by EU and subsequently the Company. Other Commissions : The Company earns other commissions, such as wealth management referral fees, check sales and safe deposit box rentals to customers. The wealth management referral fees are earned as a referral when a bank customer initiates a customer relationship with an associated wealth management firm. These fees fulfill the contract/agreement between the Company and the wealth management firm. Check sales are recognized as customers contact the Company for check supplies or the customer initiates the check order through the Company website to our third-party check company. These commissions are recognized as the third-party check company satisfies the contract of providing check stock to our customers. Safe deposit box rental income is recognized on a monthly basis, per each contract agreement with our customers. The safe deposit box income is automatically withdrawn from the customer’s deposit account on a monthly basis as this revenue is earned by the contract. Gains (Losses) on Sales of Other Real Estate Owned ("OREO") : The Company records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. It is not common policy that the Company will finance an OREO property with the buyer. It is the Company’s practice to sell loan collateral recognized as an OREO property to free the Company of any additional loss exposure. Operating Segments An operating segment is defined as a component of an enterprise that engages in business activities which generate revenue and incur expense, and the operating results of which are reviewed by management. At December 31, 2022, the Company’s business activities are comprised of two operating segments, which are community banking and insurance brokerage services. The Company has evaluated the provisions of ASC Topic 280, Segment Reporting, and determined that segment reporting information related to EU (Insurance Brokerage Services segment) is required to be presented because the segment has adopted a board of directors that conducts board meetings independent from the Company. In addition, the segment comprises a significant amount to total noninterest income, even though the segment is less than 10% of the combined assets of the Company. See Note 19 – Segment Reporting and Related Information for more information. Cash and Due From Banks The Company has defined cash and due from banks as cash on hand and those amounts due from depository institutions, interest-bearing deposits with other banks with original maturities of less than 90 days, and federal funds sold. The Company maintains cash deposits in other depository institutions that occasionally exceed the amount of deposit insurance available. Management periodically assesses the financial condition of these institutions and believes that the risk of any possible credit loss is minimal. Generally, the Company is required to maintain average reserve balances in vault cash with the Federal Reserve Bank based upon outstanding balances of deposit transaction accounts. However, as announced on March 15, 2020, the Federal Reserve Board reduced reserve requirement ratios to zero percent, effective March 26, 2020, in light of the shift to an ample reserves regime. This action eliminates the need to maintain balances in accounts at the Federal Reserve Bank to satisfy reserve requirements, thereby freeing up liquidity in the banking system to support lending. Therefore, at December 31, 2022, and 2021, there were no reserve requirements with the Federal Reserve Bank. Securities Securities are classified at the time of purchase, based on management’s intentions and ability, as securities held to maturity or securities available-for-sale. Debt securities acquired with the intent and the ability to hold to maturity are stated at cost adjusted for amortization of premium and accretion of discount, which are computed using a level yield method and recognized as adjustments to interest income. Unrealized holding gains and losses for available-for-sale debt securities are reported as a separate component of stockholders’ equity, net of tax, until realized. Equity securities are measured at fair value with the change in fair value recognized in Net Gain on Securities within the noninterest income category in the Consolidated Statements of Income. Realized securities gains and losses, if any, are computed using the specific identification method. Interest and dividends on securities are recognized as income when earned. Declines in the fair value of individual securities below amortized cost that are other-than-temporary result in write-downs of the individual securities to their fair value. In estimating other-than-temporary impairment of securities, securities are evaluated on at least a quarterly basis to determine whether a decline in their value is other-than-temporary. In estimating other-than temporary impairment losses, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) whether or not the Company intends to sell or expect that it is more likely than not that it will be required to sell the security before an anticipated recovery in fair value. Once a decline in value for a debt security is determined to be other than temporary, the other-than-temporary impairment is separated in (a) the amount of total other-than-temporary impairment related to a decrease in cash flows expected to be collected from the debt security (the credit loss) and (b) the amount of other-than-temporary impairment related to all other factors. The amount of the total other-than-temporary impairment related to credit loss is recognized in earnings. The amount of other-than-temporary impairment related to other factors is recognized in other comprehensive loss. Common stock of the Federal Home Loan Bank (“FHLB”) and of Atlantic Community Bankers’ Bank (“ACBB”) represent ownership in organizations that are wholly owned by other financial institutions. These restricted equity securities are accounted for based on industry guidance in ASC Sub-Topic 325-20, which requires the investment to be carried at cost and evaluated for impairment based on the ultimate recoverability of the par value. Included in accrued interest and other assets are FHLB stock of $2.7 million and $3.3 million at December 31, 2022 and 2021, respectively, and ACBB stock of $85,000 at December 31, 2022 and 2021. The Company periodically evaluates its FHLB restricted stock for possible impairment based on, among other things, the capital adequacy of the FHLB and its overall financial condition. The Company believes its holdings in the stock are ultimately recoverable at par value at December 31, 2022, and, therefore, determined that FHLB stock was not impaired. In addition, the Company has ample liquidity and does not require redemption of its FHLB stock in the foreseeable future. Loans Receivable and Allowance for Loan Losses Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at the principal amount outstanding, net of deferred loan fees and the allowance for loan losses. The Company’s loan portfolio is segmented to enable management to monitor risk and performance. The real estate loans are further segregated into three classes. Residential mortgages include those secured by residential properties and include home equity loans, while 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 as well as Payroll Protection Program ("PPP") loans. The consumer segment consists primarily of indirect auto loans as well as personal installment loans and personal or overdraft lines of credit. Other loan primarily consist of municipal loans to local governments. 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 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. Accrual of interest on loans is generally discontinued when it is determined that a reasonable doubt exists as to the collectability of principal and interest or when a loan becomes contractually past due by 90 days or more with respect to principal or interest. When a loan is placed on non-accrual status, any accrued but uncollected interest is reversed from current income. Payments received on nonaccrual loans are applied against principal. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, and current and future payments are reasonably assured. 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 uncollectible and of such little value that continuance as an asset is not warranted. In the normal course of business, the Company modifies loan terms for various reasons. These reasons may include a retention strategy to compete in the current interest rate environment, and to extend a loan term and re-amortize to better match the loan’s payment stream with the borrower’s cash flows. A modified loan is considered a troubled debt restructuring (“TDR”) when the Company has determined that the borrower is experiencing financial difficulties and the Company grants a concession to the borrower, except for an insignificant delay in payment. TDRs typically are the result of loss mitigation activities whereby concessions are granted to minimize loss and avoid foreclosure or repossession of collateral. The Company evaluates the probability that the borrower will be in payment default on any of its debt in the foreseeable future without modification. To make this determination a credit review is performed to assess the ability of the borrower to meet their obligations. When the Company restructures a loan for a troubled borrower, the loan terms (i.e., interest rate, payment, amortization period and/or maturity date) are modified in such a way to enable the borrower to cover the modified debt service payments based on current financials and cash flow adequacy. If the hardship is thought to be temporary, then modified terms are offered only for that time period. Where possible, the Company obtains additional collateral and/or secondary payment sources at the time of the restructure. To date, the Company has not forgiven any principal as a restructuring concession. The Company will not offer modified terms if it believes that modifying the loan terms will only delay an inevitable permanent default. All loans designated as TDRs are considered impaired loans and may be in either accruing or non-accruing status. The Company’s policy for recognizing interest income on TDRs does not differ from its overall policy for interest recognition. TDRs are considered to be in payment default if, subsequent to modification, the loans are transferred to nonaccrual status. A loan may be removed from nonaccrual TDR status if it has performed according to its modified terms for at least six consecutive months. The performance and credit quality of the loan portfolio are also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The past due status of all classes of loans receivable is determined based on contractual due dates for loan payments. Loan origination and commitment fees as well as certain direct loan origination costs are deferred and the net amount either accreted or amortized as an adjustment to the related loan’s yield over the contractual lives of the related loans. The allowance for loan losses (“allowance”) is maintained at a level considered adequate to provide for losses that can be reasonably anticipated. Management performs a quarterly evaluation of the adequacy of the allowance based on potential losses in the current loan portfolio, which includes an assessment of economic conditions, changes in the nature and volume of the loan portfolio, loan loss experience, volume and severity of past due, classified and nonaccrual loans as well as other loan modifications, quality of the Company’s loan review system, the degree of oversight by the Company’s board of directors, existence and effect of any concentrations of credit and changes in the level of such concentrations, effect of external factors, such as competition and legal and regulatory requirements, and other relevant factors. While management uses the best information available to make such evaluations, future adjustments to the allowance may be necessary if economic conditions differ substantially from the assumptions used in making evaluations. Additions are made to the allowance through periodic provisions charged to income and recovery of principal and interest on loans previously charged-off. Losses of principal are charged directly to the allowance when a loss occurs or when a determination is made that the specific loss is probable. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revisions as more information becomes available. The allowance consists of specific and general components. The specific component relates to loans that are classified as impaired. A loan is considered impaired when, based upon current information and events, it is probable that the Company will be unable to collect all amounts due for principal and interest according to the original contractual terms of the loan agreement. Generally, management considers all substandard, doubtful, and loss-rated loans, nonaccrual loans, and TDRs for impairment. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. The maximum period without payment that typically can occur before a loan is considered for impairment is 90 days. Impairment is measured based on the present value of expected future cash flows discounted at a loan’s effective interest rate, or as a practical expedient, the observable market price, or, if the loan is collateral dependent, the fair value of the underlying collateral. When the measurement of an impaired loan is less than the recorded investment in the loan, the impairment is recorded in a specific valuation allowance. This specific valuation allowance is periodically adjusted for significant changes in the amount or timing of expected future cash flows, observable market price or fair value of the collateral. The specific valuation allowance, or allowance for impaired loans, is part of the total allowance for loan losses. Cash payments received on impaired loans that are considered nonaccrual are recorded as a direct reduction of the recorded investment in the loan. When the recorded investment has been fully collected, receipts are recorded as recoveries to the allowance for loan losses until the previously charged-off principal is fully recovered. Subsequent amounts collected are recognized as interest income. If no charge-off exists, then once the recorded investment has been fully collected, any future amounts collected would be recognized as interest income. Impaired loans are not returned to accrual status until all amounts due, both principal and interest, are current and a sustained payment history has been demonstrated. The general allowance component covers pools of loans by loan class. Management determines historical loss experience for each segment of loans using the five-year rolling average of the net charge-off data within each segment. Qualitative and environmental factors are also considered that are likely to cause estimated credit losses associated with the Bank’s existing portfolio to differ from historical loss experience, and include levels and trends in delinquency and impaired loans; levels and trends in net charge-offs, trends in volume and terms of loans; change in underwriting, policies, procedures, practices and key personnel; national and local economic trends; industry conditions, and effects of changes in high-risk credit circumstances. The qualitative and environmental factors are reviewed on a quarterly basis to ensure they are reflective of current conditions in the portfolio and economy. An unallocated component, which is a part of the general allowance component, is maintained to cover uncertainties that could affect the Company’s estimate of probable losses. Loans that were acquired in previous mergers, were recorded at fair value with no carryover of the related allowance for credit losses. The fair value of the acquired loans was estimated by management with the assistance of a third-party valuation specialist. For performing loans acquired in a merger, the excess of expected cash flows over the estimated fair value, at acquisition, is referred to as the accretable discount and is recognized into interest income over the remaining life of the loan. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the nonaccretable discount. The nonaccretable discount represents estimated future credit losses expected to be incurred over the life of the loan. Subsequent decreases to the expected cash flows require an evaluation to determine the need for an allowance. Subsequent improvements in expected cash flows result in the reversal of a corresponding amount of the nonaccretable discount, which is then reclassified as accretable discount that is recognized into interest income over the remaining life of the loan using the interest method. The evaluation of the amount of future cash flows that is expected to be collected is performed in a similar manner as that used to determine our allowance. Charge-offs of the principal amount on acquired loans would be first applied to the nonaccretable discount portion of the fair value adjustment. The Company grants commercial, residential, and other consumer loans to customers at its branch locations throughout southwestern Pennsylvania in Greene, Washington, Allegheny, Fayette and Westmoreland Counties and in the panhandle of West Virginia in Marshall and Ohio Counties. Although the Company had a diversified loan portfolio at December 31, 2022 and 2021, a substantial portion of its debtors’ ability to honor their contracts is determined by the economic environment of these counties within the tri-state region footprint. Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation. Depreciation is principally computed on the straight-line method over the estimated useful lives of the related assets, which range from three seven Bank-Owned Life Insurance The Company is the owner and beneficiary of bank-owned life insurance (“BOLI”) policies on certain employees. The earnings from the BOLI policies are recognized as a component of noninterest income. The BOLI policies are an asset that can be liquidated, if necessary, with associated tax costs. However, the Company intends to hold these policies and, accordingly, the Company has not provided for deferred income taxes on the earnings from the increase in cash surrender value. Real Estate Owned Real estate owned acquired in settlement of foreclosed loans is carried as a component of Other Assets at the lower of cost or fair value, less estimated cost to sell. Prior to foreclosure, the estimated collectible value of the collateral is evaluated to determine if a partial charge-off of the loan balance is necessary. After transfer to real estate owned, any subsequent write-downs are charged against noninterest expense. Direct costs incurred in the foreclosure process and subsequent holding costs incurred on such properties are recorded as expenses of current operations. Real estate owned was none and $36,000 at December 31, 2022 and 2021, respectively. Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance in ASC Topic 740, Income Taxes . The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the balance sheet method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between book and tax basis of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination, the term more likely than not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date, and is subject to management’s judgment. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company recognizes interest and penalties on income taxes as a component of income tax expense. Goodwill and Intangible Assets Goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired. Deemed to have an indefinite life and not subject to amortization, goodwill is instead tested for impairment at the reporting unit level at least annually on October 31 or more frequently if triggering events occur or impairment indicators exist. The Company operates two reporting units – Community Banking segment and Insurance Brokerage Services segment. The Company has assigned 100% of the goodwill to the Co

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE There are no convertible securities, which would affect the numerator in calculating basic and diluted earnings per share; therefore, net income as presented on the Consolidated Statements of Income 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. Year Ended December 31, 2022 2021 (Dollars in Thousands, Except Share and Per Share Data) Net Income $ 11,247 $ 11,570 Weighted-Average Basic Common Shares Outstanding 5,136,670 5,382,441 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 12,642 10,288 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,149,312 5,392,729 Earnings Per Share: Basic $ 2.19 $ 2.15 Diluted 2.18 2.15 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 as of 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. Year Ended December 31, 2022 2021 Stock Options 163,348 69,741 Restricted Stock 38,140 17,100

Securities

Securities	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Securities	SECURITIES The amortized cost and fair value of securities available-for-sale as of the dates indicated are as follows: 2022 December 31, Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair (Dollars in Thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 53,993 $ — $ (9,359) $ 44,634 Obligations of States and Political Subdivisions 14,053 — (711) 13,342 Mortgage-Backed Securities - Government-Sponsored Enterprises 46,345 — (4,918) 41,427 Collateralized Mortgage Obligations - Government Sponsored Enterprises 96,930 — (17,288) 79,642 Corporate Debt 9,487 — (1,172) 8,315 Total Available-for-Sale Debt Securities $ 220,808 $ — $ (33,448) 187,360 Equity Securities: Mutual Funds 875 Other 1,823 Total Equity Securities 2,698 Total Securities $ 190,058 2021 December 31, Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair (Dollars in Thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 53,992 $ 2 $ (1,433) $ 52,561 Obligations of States and Political Subdivisions 17,951 1,004 — 18,955 Mortgage-Backed Securities - Government-Sponsored Enterprises 55,373 1,468 (282) 56,559 Collateralized Mortgage Obligations - Government Sponsored Enterprises 88,493 164 (2,074) 86,583 Corporate Debt 7,481 — (31) 7,450 Total Available-for-Sale Debt Securities $ 223,290 $ 2,638 $ (3,820) 222,108 Equity Securities: Mutual Funds 990 Other 1,876 Total Equity Securities 2,866 Total Securities $ 224,974 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: 2022 Less than 12 months 12 Months or Greater Total December 31, Number Fair Gross Number Fair Gross Number Fair Gross (Dollars in Thousands) U.S. Government Agencies 1 $ 2,600 $ (400) 12 $ 42,034 $ (8,959) 13 $ 44,634 $ (9,359) Obligations of States and Political Subdivisions 34 13,342 (711) — — — 34 13,342 (711) Mortgage-Backed Securities - Government Sponsored Enterprises 34 19,433 (1,018) 8 21,994 (3,900) 42 41,427 (4,918) Collateralized Mortgage Obligations - Government Sponsored Enterprises 12 25,395 (3,393) 10 54,247 (13,895) 22 79,642 (17,288) Corporate Debt 1 1,665 (335) 2 6,650 (837) 3 8,315 (1,172) Total 82 $ 62,435 $ (5,857) 32 $ 124,925 $ (27,591) 114 $ 187,360 $ (33,448) 2021 Less than 12 months 12 Months or Greater Total December 31, Number Fair Gross Number Fair Gross Number Fair Gross (Dollars in Thousands) U.S. Government Agencies 5 $ 17,729 $ (269) 7 $ 31,830 $ (1,164) 12 $ 49,559 $ (1,433) Mortgage-Backed Securities - Government Sponsored Enterprises 8 28,772 (282) — — — 8 28,772 (282) Collateralized Mortgage Obligations - Government Sponsored Enterprises 10 77,560 (2,074) — — — 10 77,560 (2,074) Corporate Debt 2 7,450 (31) — — — 2 7,450 (31) Total 25 $ 131,511 $ (2,656) 7 $ 31,830 $ (1,164) 32 $ 163,341 $ (3,820) For debt securities, the Company does not believe any individual unrealized loss as of December 31, 2022 or 2021, represents an other-than-temporary impairment. The securities that are temporarily impaired at December 31, 2022 and 2021, relate principally to changes in 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 $175.6 million and $121.0 million at December 31, 2022 and 2021, respectively, are pledged to secure public deposits, short-term borrowings and for other purposes as required or permitted by law. The scheduled maturities of securities available-for-sale are summarized as follows. Actual maturities will differ from contractual maturities because borrowers may have the right to call or prepay debt obligations with or without prepayment penalties. Mortgage-backed securities and collateralized mortgage obligations are classified in the table below based on their contractual maturity date; however, regular principal payments and prepayments of principal are received on a monthly basis. 2022 December 31, Amortized Fair (Dollars in Thousands) Due in One Year or Less $ 245 $ 244 Due after One Year through Five Years 12,844 11,559 Due after Five Years through Ten Years 71,716 61,383 Due after Ten Years 136,003 114,174 Total $ 220,808 $ 187,360 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. Year Ended December 31, 2022 2021 (Dollars in Thousands) Debt Securities Gross Realized Gain $ — $ 225 Gross Realized Loss — — Net Gain on Debt Securities $ — $ 225 Equity Securities Net Unrealized (Loss) Gain Recognized on Securities Held $ (168) $ 295 Net Realized Gain Recognized on Securities Sold — 6 Net (Loss) Gain on Equity Securities $ (168) $ 301 Net (Loss) Gain on Securities $ (168) $ 526 In 2022, there were no gross realized gains or losses on the sale of debt securities. In 2021, the realized gain on the sale of debt securities was recognized to mitigate investment-credit risk and to reinvest in higher yielding, longer-term investments as well as to mitigate call risk in a declining interest rate environment.

Loans and Related Allowance for

Loans and Related Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Loans and Related Allowance for Loan Losses	LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES The following table summarizes the major classifications of loans as of the dates indicated: December 31, 2022 2021 (Dollars in Thousands) Real Estate: Residential $ 330,725 $ 320,798 Commercial 436,805 392,124 Construction 44,923 85,028 Commercial and Industrial 70,044 89,010 Consumer 146,927 122,152 Other 20,449 11,684 Total Loans $ 1,049,873 $ 1,020,796 Allowance for Loan Losses (12,819) (11,582) Loans, Net $ 1,037,054 $ 1,009,214 The SBA reopened the PPP in January 2021 and began accepting applications for both First Draw and Second Draw PPP Loans. Second Draw PPP Loans were available for certain eligible borrowers that previously received a PPP loan. A Second Draw PPP Loan has the same general terms as the First Draw PPP Loan. A borrower was generally eligible for a Second Draw PPP Loan if the borrower previously received a First Draw PPP Loan and will or had used the full amount only for authorized uses, had no more than 300 employees, and demonstrated at least a 25% reduction in gross receipts between comparable quarters in 2019 and 2020. For most borrowers, the maximum amount of a Second Draw PPP Loan was 2.5x average monthly 2019 or 2020 payroll costs up to $2.0 million. Loan payments are deferred for borrowers who apply for loan forgiveness until the SBA remits the borrower's loan forgiveness amount to the lender. If a borrower does not apply for loan forgiveness, payments are deferred 10 months after the end of the covered period for the borrower’s loan forgiveness (either 8 weeks or 24 weeks). For PPP loans made in 2021, the processing fee from the SBA was the lesser of 50% or $2,500 for loans up to $50,000, 5% for loans greater than $50,000 and up to $350,000, 3% for loans greater than $350,000 and less than $2.0 million and 1% for loans of at least $2.0 million. The following table presents PPP loan activity segregated by loans originated in 2020 and 2021. PPP Loans Remaining Number of Loans Principal Balance Net Deferred Origination Fees (Dollars in Thousands) December 31, 2020 507 $ 55,096 $ 1,133 PPP Loans Originated 218 34,617 1,268 PPP Loan Forgiveness (570) (63,958) (1,558) Principal Payments or Net Deferred Origination Fees Recognized on Unforgiven PPP Loans — (554) (165) December 31, 2021 155 $ 25,201 $ 678 PPP Loans Originated — $ — $ — PPP Loan Forgiveness (145) (25,038) (671) Principal Payments or Net Deferred Origination Fees Recognized on Unforgiven PPP Loans — (32) (2) December 31, 2022 10 $ 131 $ 5 Net deferred origination fees recognized on PPP loans totaled $673,000 and $1.7 million during the years ended December 31, 2022 and 2021. All PPP loans are classified as commercial and industrial loans. 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 $1.2 million and $1.9 million at December 31, 2022 and 2021, respectively. $5,000 and $678,000 of net deferred PPP loan origination fees were unearned as of December 31, 2022 and 2021. 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 dates indicated. At December 31, 2022 and 2021, there were no loans in the criticized category of loss. 2022 December 31, Pass Special Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 327,531 $ 1,180 $ 2,014 $ — $ 330,725 Commercial 395,168 29,680 11,957 — 436,805 Construction 42,693 1,912 318 — 44,923 Commercial and Industrial 58,562 10,977 90 415 70,044 Consumer 146,807 — 120 — 146,927 Other 20,394 55 — — 20,449 Total Loans $ 991,155 $ 43,804 $ 14,499 $ 415 $ 1,049,873 2021 December 31, Pass Special Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 317,964 $ 845 $ 1,989 $ — $ 320,798 Commercial 355,895 27,168 9,061 — 392,124 Construction 69,441 13,035 2,552 — 85,028 Commercial and Industrial 72,584 14,463 1,451 512 89,010 Consumer 122,136 — 16 — 122,152 Other 11,616 68 — — 11,684 Total Loans $ 949,636 $ 55,579 $ 15,069 $ 512 $ 1,020,796 The decrease of $11.8 million in the special mention category as of December 31, 2022 compared to December 31, 2021 was mainly from commercial real estate and commercial and industrial loan upgrades and payoffs, and a $2.7 million commercial and industrial loan charge-off. The following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of the dates indicated: 2022 December 31, Loans 30-59 60-89 90 Days Total Non- Total (Dollars in Thousands) Real Estate: Residential $ 325,591 $ 3,451 $ 34 $ — $ 3,485 $ 1,649 $ 330,725 Commercial 434,933 58 — — 58 1,814 436,805 Construction 44,923 — — — — — 44,923 Commercial and Industrial 69,621 8 — — 8 415 70,044 Consumer 145,887 854 66 — 920 120 146,927 Other 20,449 — — — — — 20,449 Total Loans $ 1,041,404 $ 4,371 $ 100 $ — $ 4,471 $ 3,998 $ 1,049,873 2021 December 31, Loans 30-59 60-89 90 Days Total Non- Total (Dollars in Thousands) Real Estate: Residential $ 317,583 $ 1,805 $ 17 $ — $ 1,822 $ 1,393 $ 320,798 Commercial 389,522 544 — — 544 2,058 392,124 Construction 85,028 — — — — — 85,028 Commercial and Industrial 87,407 107 — — 107 1,496 89,010 Consumer 121,636 419 81 — 500 16 122,152 Other 11,684 — — — — — 11,684 Total Loans $ 1,012,860 $ 2,875 $ 98 $ — $ 2,973 $ 4,963 $ 1,020,796 The decrease in nonaccrual commercial and industrial loans at December 31, 2022 compared to December 31, 2021 is primarily related to the payoff in the current year of a client relationship that included two nonperforming commercial and industrial loans for $1.5 million Total unrecorded interest income related to nonaccrual loans was $203,000 and $122,000 for the year ended December 31, 2022 and 2021, respectively. A summary of the loans considered impaired and evaluated for impairment as of the dates indicated are as follows: 2022 December 31, Recorded Related Unpaid Average Interest (Dollars in Thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,042 $ — $ 1,047 $ 1,085 $ 51 Commercial 11,609 — 11,766 10,928 549 Construction 318 — 318 403 19 Commercial and Industrial 505 — 777 734 35 Total With No Related Allowance Recorded $ 13,474 $ — $ 13,908 $ 13,150 $ 654 With A Related Allowance Recorded: Real Estate: Commercial $ 1,608 $ 21 $ 1,608 $ 954 $ 79 Construction — — — 830 36 Commercial and Industrial 7 3 7 253 1 Total With A Related Allowance Recorded $ 1,615 $ 24 $ 1,615 $ 2,037 $ 116 Total Impaired Loans: Real Estate: Residential $ 1,042 $ — $ 1,047 $ 1,085 $ 51 Commercial 13,217 21 13,374 11,882 628 Construction 318 — 318 1,233 55 Commercial and Industrial 512 3 784 987 36 Total Impaired Loans $ 15,089 $ 24 $ 15,523 $ 15,187 $ 770 2021 December 31, Recorded Related Unpaid Average Interest (Dollars in Thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,133 $ — $ 1,137 $ 1,158 $ 46 Commercial 9,733 — 9,787 27,207 927 Construction 540 — 540 887 34 Commercial and Industrial 1,979 — 2,286 3,230 49 Total With No Related Allowance Recorded $ 13,385 $ — $ 13,750 $ 32,482 $ 1,056 With A Related Allowance Recorded: Real Estate: Commercial $ 266 $ 195 $ 266 $ 421 $ 19 Construction 2,013 104 2,013 169 7 Commercial and Industrial — — — 1,316 29 Total With A Related Allowance Recorded $ 2,279 $ 299 $ 2,279 $ 1,906 $ 55 Total Impaired Loans: Real Estate: Residential $ 1,133 $ — $ 1,137 $ 1,158 $ 46 Commercial 9,999 195 10,053 27,628 946 Construction 2,553 104 2,553 1,056 41 Commercial and Industrial 1,979 — 2,286 4,546 78 Total Impaired Loans $ 15,664 $ 299 $ 16,029 $ 34,388 $ 1,111 The recorded investment of loans evaluated for impairment decreased $575,000 at December 31, 2022 compared to December 31, 2021 and was largely related to commercial real estate loans. This was primarily the result in the current period of no longer separately evaluating for impairment certain commercial real estate loans secured by hotels that have manageable loan-to-value ratios and exhibited an ability to cash flow during the COVID-19 pandemic. At December 31, 2021, there was one loan in forbearance for a $1.9 million commercial real estate loan secured by a hotel, which was considered a troubled debt restructuring upon providing an additional forbearance period and modified payment terms. The loan was substandard rated at December 31, 2022 and 2021, respectively, and is designated as a nonaccrual loan. The recorded investment of residential real estate loans for which formal foreclosure proceedings were in process according to applicable requirements of the local jurisdiction was $1.4 million and $571,000 at December 31, 2022 and 2021, respectively. The concessions granted for the TDRs in the portfolio primarily consist of, but are not limited to, modification of payment or other terms and extension of maturity date. Loans classified as TDRs consisted of 12 and 15 loans totaling $4.0 million and $4.7 million as of December 31, 2022 and 2021, respectively. During the year ended December 31, 2022, a $39,000 residential real estate loan and two commercial real estate loans of $270,000 previously modified in TDRs paid off. During the year ended December 31, 2021, one residential real estate loans totaling $3,000 and a $8,000 commercial and industrial loan previously modified in TDRs paid off. No TDRs subsequently defaulted during the years ended December 31, 2022 and 2021, respectively. Year Ended December 31, 2021 Number Pre- Post- Related (Dollars in Thousands) Real Estate Commercial 1 $ 1,958 $ 1,958 $ — Total 1 $ 1,958 $ 1,958 $ — Loans acquired in connection with the previous mergers were recorded at their estimated fair value at the acquisition date and did not include a carryover of the allowance for loan losses because the determination of the fair value of acquired loans incorporated credit risk assumptions. The loans acquired with evidence of deterioration in credit quality since origination for which it was probable that all contractually required payments would not be collected were not significant to the consolidated financial statements of the Company. The activity in the allowance for loan loss 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 as of December 31, 2022 and 2021 is summarized below: Real Real Real Commercial Consumer Other Unallocated Total )Dollars in Thousands) December 31, 2021 $ 1,420 $ 5,960 $ 1,249 $ 1,151 $ 1,050 $ — $ 752 $ 11,582 Charge-offs (32) — — (2,712) (151) — — (2,895) Recoveries 145 — — 117 86 — — 348 Provision (Recovery) for Loan Losses 541 (150) (747) 3,757 532 — (149) 3,784 December 31, 2022 $ 2,074 $ 5,810 $ 502 $ 2,313 $ 1,517 $ — $ 603 $ 12,819 Individually Evaluated for Impairment $ — $ 21 $ — $ 3 $ — $ — $ — $ 24 Collectively Evaluated for Potential Impairment $ 2,074 $ 5,789 $ 502 $ 2,310 $ 1,517 $ — $ 603 $ 12,795 Real Real Real Commercial Consumer Other Unallocated Total (Dollars in Thousands) December 31, 2020 $ 2,249 $ 6,010 $ 889 $ 1,423 $ 1,283 $ — $ 917 $ 12,771 Charge-offs (13) (40) — — (213) — — (266) Recoveries 17 — — 43 142 — — 202 (Recovery) Provision for Loan Losses (833) (10) 360 (315) (162) — (165) (1,125) December 31, 2021 $ 1,420 $ 5,960 $ 1,249 $ 1,151 $ 1,050 $ — $ 752 $ 11,582 Individually Evaluated for Impairment $ — $ 195 $ 104 $ — $ — $ — $ — $ 299 Collectively Evaluated for Potential Impairment $ 1,420 $ 5,765 $ 1,145 $ 1,151 $ 1,050 $ — $ 752 $ 11,283 The following tables present the major classifications of loans summarized by individually evaluated for impairment and collectively evaluated for potential impairment as of December 31, 2022 and 2021: 2022 December 31, Real Real Real Commercial Consumer Other Total (Dollars in Thousands) Individually Evaluated for Impairment $ 1,042 $ 13,217 $ 318 $ 512 $ — $ — $ 15,089 Collectively Evaluated for Potential Impairment 329,683 423,588 44,605 69,532 146,927 20,449 1,034,784 Total Loans $ 330,725 $ 436,805 $ 44,923 $ 70,044 $ 146,927 $ 20,449 $ 1,049,873 2021 December 31, Real Real Real Commercial Consumer Other Total (Dollars in Thousands) Individually Evaluated for Impairment $ 1,133 $ 9,999 $ 2,553 $ 1,979 $ — $ — $ 15,664 Collectively Evaluated for Potential Impairment 319,665 382,125 82,475 87,031 122,152 11,684 1,005,132 Total Loans $ 320,798 $ 392,124 $ 85,028 $ 89,010 $ 122,152 $ 11,684 $ 1,020,796 The following table presents changes in the accretable discount on the loans acquired at fair value for the dates indicated. Accretable Discount (Dollars in Thousands) Balance at December 31, 2020 $ 1,194 Accretable Yield (468) Balance at December 31, 2021 726 Accretable Yield (239) Balance at December 31, 2022 $ 487 Certain directors and executive officers of the Company, including family members or companies in which they are principal owners, are loan customers of the Company. Such loans are made in the normal course of business, and summarized as follows: 2022 2021 (Dollars in Thousands) Balance, January 1 $ 15,639 $ 10,893 Additions 4,650 6,644 Payments (2,871) (1,898) Balance, December 31 $ 17,418 $ 15,639

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Premises and Equipment	PREMISES AND EQUIPMENT Major classifications of premises and equipment are summarized as follows: 2022 2021 (Dollars in Thousands) Land $ 2,344 $ 2,380 Building 19,374 19,475 Leasehold Improvements 749 730 Furniture, Fixtures, and Equipment 10,201 10,283 Fixed Assets in Process 1,645 1,417 Total Premises and Equipment 34,313 34,285 Less: Accumulated Depreciation and Amortization (16,469) (15,886) Premises and Equipment, Net $ 17,844 $ 18,399 Depreciation and amortization expense on premises and equipment was $1.0 million and $950,000 for the years ended December 31, 2022 and 2021, respectively. Branch Optimization and Operational Efficiency Initiatives and Impairment of Long-Lived Assets In 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 through the optimization of its 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 and the Bank is in process of implementing operational efficiencies related to individualized processes within its branch network and operating environment. The Bank has substantially completed these initiatives through the consolidation of six branches that was completed on June 30, 2021. In addition, 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 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 New Martinsville, West Virginia. The divestiture of two branches in December 2021 resulted in the sale of $102.8 million of deposits, $6.1 million of loans and $795,000 of premises and equipment and the recognition of a $5.2 million pre-tax gain on sale from a 5.0% premium paid by Citizens Bank on the assumed deposits. The branch optimization initiative reduced the Bank's branch network to 14 branches as of December 31, 2021. As a result of the events and changes in circumstances associated with the branch optimization initiatives whereby six branches were consolidated and two others were 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 were marketed for sale and were written down to fair value based on the appraised value. One of these locations was subsequently donated resulting in a $230,000 charitable donation. ◦ One location was leased. Refer to Note 14 for further discussion of the impairment of the right of use asset associated with the operating lease. • For the two branches that were divested, the fair value of the premises and equipment was determined using the contractual terms of the Agreement, whereby the premises and equipment were purchased at the acquisition date for $795,000 based on the Company's net book value, net of a $338,000 contractual discount. For the year ended December 31, 2021, the Company recognized $2.3 million in charges on the premises and equipment as a Writedown on Premises and Equipment in the Consolidated Statements of Income.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	GOODWILL AND INTANGIBLE ASSETS Goodwill The Company's Consolidated Balance Sheets include goodwill of $9.7 million as of December 31, 2022 and 2021, respectively, all of which relates to Community Banking segment. Intangible Assets The following table presents a summary of intangible assets subject to amortization at the dates indicated. 2022 2021 December 31, Gross Carrying Amount Accumulated Amortization Net Carrying Value Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Value (Dollars in Thousands) Core Deposit Intangible $ 11,860 $ (9,310) $ 2,550 $ 14,103 $ (8,783) $ (1,178) $ 4,142 Customer List 1,800 (837) 963 1,800 (647) — 1,153 Total Intangible Assets $ 13,660 $ (10,147) $ 3,513 $ 15,903 $ (9,430) $ (1,178) $ 5,295 On June 10, 2021, an Agreement was executed with Citizens Bank pursuant to which Citizens Bank 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 sale of a portion of the deposits associated with the remaining core deposit intangible, the Company performed an 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. Amortization of intangible assets totaled $1.8 million and $1.9 million for the years ended December 31, 2022 and 2021, respectively. 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. Amount (Dollars in Thousands) 2023 $ 1,782 2024 1,147 2025 189 2026 189 2027 189 2028 and Thereafter 17 Total Estimated Intangible Asset Amortization Expense $ 3,513

Deposits

Deposits	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Deposits	DEPOSITS The following table shows the maturities of time deposits for the next five years and beyond. December 31, 2022 (Dollars in Thousands) One Year or Less $ 69,355 Over One Through Two Years 15,599 Over Two Through Three Years 8,657 Over Three Through Four Years 8,171 Over Four Through Five Years 4,069 Over Five Years 3,275 Total $ 109,126 The balance in time deposits that meet or exceed the FDIC insurance limit of $250,000 totaled $30.8 million and $40.6 million as of December 31, 2022 and 2021, respectively. The aggregate amount of demand deposits that are overdrawn and have been reclassified as loans was $613,000 and $192,000 as of December 31, 2022 and 2021, respectively. Certain directors and executive officers of the Company, including family members or companies in which they are principal owners, are deposit customers of the Company. The total deposits of directors and executive officers was $5.7 million and $7.3 million as of December 31, 2022 and 2021, respectively.

Short-term Borrowings

Short-term Borrowings	12 Months Ended
	Dec. 31, 2022
Short-Term Debt [Abstract]
Short-term Borrowings	SHORT-TERM BORROWINGS Borrowings with original maturities of one year or less are classified as short-term and may consist of borrowings with the 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. U.S. government agencies, mortgage-backed securities, and collateralized mortgage obligations 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. The following table sets forth the components of short-term borrowings for the years indicated. 2022 2021 December 31, Amount Weighted Amount Weighted (Dollars in Thousands) Securities Sold Under Agreements to Repurchase: Balance at Period End $ 8,060 0.19 % $ 39,266 0.17 % Average Balance Outstanding During the Period 27,381 0.23 43,988 0.22 Maximum Amount Outstanding at any Month End 39,219 52,777 Securities Collateralizing the Agreements at Period-End: Carrying Value $ 10,947 $ 59,867 Market Value 9,396 59,339

Other Borrowed Funds

Other Borrowed Funds	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Other Borrowed Funds	OTHER BORROWED FUNDS FHLB, Federal Reserve Bank, and Fed Fund Borrowing Arrangements The Bank maintained a credit arrangement with the FHLB with a maximum borrowing limit of approximately $435.3 million and $427.2 million as of December 31, 2022 and 2021, respectively, and available borrowing capacity of $407.4 million at December 31, 2022. This arrangement is subject to annual renewal and is secured by a blanket security agreement on $602.5 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 December 31, 2022 and 2021, of which, there was no outstanding balance as of December 31, 2022 and 2021. Fixed rate, long-term advances from the FHLB with remaining maturities are as follows at the dates indicated: 2022 2021 December 31, Amount Weighted Amount Weighted (Dollars in Thousands) Due in One Year $ — — % $ 3,000 2.41 % Due After One Year to Two Years — — — — Due After Two Years to Three Years — — — — Total $ — — $ 3,000 2.41 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 $26.2 million and $62.0 million as of December 31, 2022 and 2021. The Bank maintains a Borrower-In-Custody of Collateral line of credit agreement with the Federal Reserve Bank (“FRB”) for $119.0 million that requires monthly certification of collateral, is subject to annual renewal and is secured by $172.9 million of commercial and consumer indirect auto loans. The Bank also maintains multiple line of credit arrangements with various unaffiliated banks totaling $50.0 million as of December 31, 2022 and 2021, respectively, of which no draws are outstanding other than the subordinated debt disclosed below. Subordinated Debt In December 2021, the Company entered into a term loan in the principal amount of $15.0 million, evidenced by a term note which matures on December 15, 2031 ("2031 Note"). The 2031 Note is an unsecured subordinated obligation of the Company and may be repaid in whole or in part, without penalty, on any interest payment date on or after December 15, 2026 and at any time upon the occurrence of certain events. The 2031 Note initially bears a fixed interest rate of 3.875% per year to, but excluding, December 15, 2026 and thereafter at a floating rate equal to the then-current three-month term SOFR plus 280 basis points. The 2031 Note qualifies as Tier 2 capital under regulatory guidelines. The 2031 Note is recorded on the Consolidated Statements of Financial Condition in Other Borrowed Funds, net of remaining debt issuance costs. At December 31, 2022 and 2021, the principal balance and unamortized debt issuance costs for the 2031 Note were $15.0 million, and $362,000 and $399,000, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Reconciliation of income tax provision for the periods indicated are as follows: Year Ended December 31, 2022 2021 (Dollars in Thousands) Current Payable $ 3,368 $ 3,373 Deferred Benefit (535) (248) Total Provision $ 2,833 $ 3,125 The tax effects of deductible and taxable temporary differences that gave rise to significant portions of the net deferred tax assets and liabilities are as follows: December 31, 2022 2021 (Dollars in Thousands) Deferred Tax Assets: Allowance for Loan Losses $ 2,762 $ 2,507 Non-Accrual Loan Interest 54 65 Amortization of Intangibles 105 95 Unrealized Loss of AFS - Merger Tax Adjustment 731 789 Postretirement Benefits 20 23 Net Unrealized Loss on Securities 7,206 254 Stock-Based Compensation Expense 70 66 Gas Lease - Deferred Revenue 37 65 Accrued Payroll — 33 Purchase Accounting Adjustments - Acquired Loans 105 156 Lease Liability 450 189 Right of Use Asset Impairment 60 43 Purchase Accounting Adjustments - Fixed Assets 62 — Restructuring Costs 139 238 Other — 10 Gross Deferred Tax Assets 11,801 4,533 Deferred Tax Liabilities: Deferred Origination Fees and Costs 277 280 Discount Accretion 34 24 Depreciation 1,402 1,425 Net Unrealized Gain on Equity Securities 1 37 Mortgage Servicing Rights 136 157 Accrued Payroll 3 — ROU Asset 464 194 Purchase Accounting Adjustments - Core Deposit Intangible 549 948 Purchase Accounting Adjustments - Fixed Assets — 25 Purchase Accounting Adjustments - Certificates of Deposit — — Goodwill 74 74 Other 5 — Gross Deferred Tax Liabilities 2,945 3,164 Net Deferred Tax Assets $ 8,856 $ 1,369 Deferred taxes at December 31, 2022 and 2021, are included in Accrued Interest Receivable and Other Assets in the accompanying Consolidated Statements of Financial Condition. A reconciliation of the federal income tax expense at statutory income tax rates and the actual income tax expense on income before taxes for the periods indicated is as follows: 2022 2021 Year Ended December 31, Amount Percent of Pre-tax Income Amount Percent of Pre-tax Income (Dollars in Thousands) Provision at Statutory Rate $ 2,957 21.0 % $ 3,086 21.0 % State Taxes (Net of Federal Benefit) 222 1.6 198 1.4 Tax-Free Income (192) (1.4) (216) (1.5) BOLI Income (122) (0.9) (124) (0.9) Stock Options - ISO 25 0.2 12 0.1 Goodwill Impairment — — 1 — Other (57) (0.4) 168 1.0 Actual Tax Expense and Effective Rate $ 2,833 20.1 % $ 3,125 21.1 % The Company’s federal, Pennsylvania and West Virginia income tax returns are no longer subject to examination by applicable tax authorities for years before 2019. As of December 31, 2022 and 2021, there were no unrecognized tax benefits. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. There were no interest or penalties accrued at December 31, 2022 and 2021.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Employee Benefits	EMPLOYEE BENEFITS Savings and Profit Sharing Plan The Company maintains a Cash or Deferred Profit-sharing Section 401(k) Plan with contributions matching those by eligible employees for the first 4% of an employee’s contribution at the rate of $0.25 on the dollar. All employees who are over the age of 18 and completed three months of employment are eligible to participate in the plan. The Company made contributions of $233,000 and $296,000 for the years ended December 31, 2022 and 2021, respectively, to this plan. The 401(k) Plan includes a “safe harbor” provision and a discretionary retirement contribution. The Company made contributions of $404,000 and $659,000 for the “safe harbor” provision and discretionary retirement contribution for the years ended December 31, 2022 and 2021, respectively. Equity Incentive Plan Details of the restricted stock award and stock option grants under the 2021 Equity Incentive Plan are summarized for the year ended December 31, 2022 as follows. The Company did not grant restricted stock awards or stock options for the year ended December 31, 2021. 2022 Number of Restricted Shares Granted 27,765 Weighted Average Grant Date Common Stock Price $ 25.29 Restricted Shares Market Value Before Tax $ 702,000 Number of Stock Options Granted 104,465 Stock Options Market Value Before Tax $ 510,000 Summary of Significant Assumptions for Newly Issued Stock Options Expected Life in Years 6.5 Expected Dividend Yield 3.79% Risk-free Interest Rate 1.97% Expected Volatility 28.82% Weighted Average Grant Date Fair Value $ 4.88 The Company recognizes expense over a five-year vesting period for the restricted stock awards and stock options. Stock-based compensation expense related to restricted stock awards and stock options was $600,000 and $566,000 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, total unrecognized compensation expense was $429,715 and $65,000, respectively, related to stock options, and $1.4 million and $1.3 million related to restricted stock awards. At December 31, 2022, the unrecognized compensation expense related to stock options and restricted stock is expected to be recognized over the weighted average remaining vesting period of 4.92 years. In conjunction with non-qualified stock options, the Company recognized a tax benefit due to an exercise of non-qualified stock options for $2,000 for the year ended December 31, 2022, compared to the accrued tax benefit of $5,000 for the year ended December 31, 2021. In the current year, there was an exercise of non-qualified stock options with a tax expense of $4,000 partially offset by the benefit of $2,000. Intrinsic value represents the amount by which the fair value of the underlying stock at December 31, 2022 and 2021, exceeds the exercise price of the stock options. The intrinsic value of outstanding stock options was $25,470 and $296,000 at December 31, 2022 and 2021, respectively. At December 31, 2022, there were 333,335 shares of common stock available and reserved under the 2021 Plan to be issued of which a maximum of 333,335 shares may be issued as stock options and 133,334 shares may be issued as restricted stock awards or units based on the terms of the Plan whereby the Share Limit is reduced, on a one-for-one basis, for each share of common stock subject to a stock option grant, and on a two and one-half-for-one basis for each share of common stock issued pursuant to restricted stock awards or units. At December 31, 2022, 27,765 restricted shares and 104,465 options have been granted under the 2021 Plan. At December 31, 2021, under the 2021 Plan, 500,000 or 200,000 shares,were available to be issued in connection with the exercise of stock options and restricted stock awards or units; and under the 2015 Plan, no shares were available to issue. The 2015 Plan shall remain in effect as long as any awards are outstanding, but as a result of the approval of the 2021 Plan, no more awards can be granted under the 2015 Plan. The following table presents stock option data for the period indicated: 2022 2021 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Outstanding Options at Beginning of Year 207,641 $ 24.01 4.8 218,683 $ 23.91 5.8 Granted 104,465 25.31 — — Exercised (15,500) 21.54 (8,600) 21.29 Forfeited (12,858) 26.43 (2,442) 24.18 Outstanding Options at End of Year 283,748 24.52 5.6 207,641 24.01 4.8 Exercisable Options at End of Year 174,683 $ 24.42 3.5 187,015 $ 24.17 4.4 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options December 31, 2020 38,442 $ 24.40 8.0 Granted — $ — Exercised (17,816) $ 26.43 Forfeited — $ — Nonvested Options December 31, 2021 20,626 $ 22.64 7.8 Granted 104,465 25.31 Vested (9,354) 24.42 Forfeited (6,672) 26.01 Nonvested Options at December 31, 2022 109,065 $ 24.67 9.1 The following table presents restricted stock award data for the period indicated. Number of Shares Weighted Average Grant Date Fair Value Price Weighted Average Remaining Service Period in Years Nonvested at December 31, 2020 76,190 $ 24.08 6.3 Granted — — 0.0 Vested (19,600) 24.67 5.2 Forfeited (450) 20.38 Nonvested Restricted Stock at December 31, 2021 56,140 $ 23.90 5.3 Granted 27,765 25.29 4.3 Vested (16,065) 24.60 4.2 Forfeited (3,715) 24.01 Nonvested Restricted Stock at December 31, 2022 64,125 $ 24.32 4.3

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2022
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 unused and available credit balances of financial instruments whose contracts represent credit risk are as follows: December 31, 2022 2021 (Dollars in Thousands) Standby Letters of Credit $ 110 $ 110 Performance Letters of Credit 1,064 2,873 Construction Mortgages 45,722 55,597 Personal Lines of Credit 6,824 7,055 Overdraft Protection Lines 5,241 5,709 Home Equity Lines of Credit 22,784 21,187 Commercial Lines of Credit 74,921 83,316 Total $ 156,666 $ 175,847 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. 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

Stockholders' Equity and Regula

Stockholders' Equity and Regulatory Capital	12 Months Ended
	Dec. 31, 2022
Regulatory Assets and Liabilities Disclosure [Abstract]
Stockholders' Equity and Regulatory Capital	STOCKHOLDERS'S EQUITY AND REGULATORY CAPITAL In June 2021, the Company authorized a program to repurchase up to $7.5 million of its outstanding shares of common stock. Under the program, repurchases may be transacted in the open-market or in negotiated private transactions and are conducted pursuant to a trading plan adopted in accordance with limitations set forth in Rule 10b5-1 of the Securities and Exchange Commission. The Rule 10b5-1 repurchase plan allows the Company to repurchase its shares during periods when it would normally not be active in the market due to its internal trading blackout period. Repurchases are made at management’s discretion at prices management considers to be attractive and in the best interests of both the Company and its stockholders, subject to various factors, including but not limited to, the availability of stock, general market conditions, the trading price of the stock, alternative uses for capital, and the Company’s financial performance. On February 15, 2022, the Company completed this stock repurchase program. In connection with the program, the Company repurchased a total of 308,996 shares of the Company’s common stock at an average price of $24.27 per share. In April 2022, the Company authorized a new repurchase program of $10.0 million of its outstanding shares of common stock. As of December 31, 2022 the Company had repurchased 62,178 shares at an average price of $22.47 per share for a total of $1.4 million. The plan is set to expire on May 1, 2023 and has a remaining value of $8.6 million to repurchase. On January 26, 2023, the Company's Board of Directors declared a cash dividend of $0.25 per outstanding share of common stock, which was paid on February 28, 2023. The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, each must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Under the Regulatory Capital Rules, in order to avoid limitations on capital distributions (including dividend payments and certain discretionary bonus payments to executive officers), a banking organization must hold a capital conservation buffer comprised of common equity Tier I capital above its minimum risk-based capital requirements in an amount greater than 2.5% of total risk-weighted assets. As of December 31, 2022 and 2021, the Bank was considered "well capitalized" under the regulatory framework for prompt corrective action. At December 31, 2022 and 2021, the Bank's capital ratios were not affected by loans modified in accordance with Section 4013 of the CARES Act. In addition, PPP loans received a zero-percent risk weight under the regulatory capital rules regardless of whether they were pledged as collateral to the Federal Reserve Bank's PPP lending facility, but were included in the Bank's leverage ratio requirement due to the Bank not pledging the loans as collateral to the PPP lending facility. The following table presents the Bank’s regulatory capital amounts and ratios, as well as the minimum amounts and ratios required to be well capitalized at the dates indicated. 2022 2021 December 31, Amount Ratio Amount Ratio (Dollars in Thousands) Common Equity Tier 1 Capital (to Risk-Weighted Assets) Actual $ 121,188 12.33 % $ 113,086 11.95 % For Capital Adequacy Purposes 44,221 4.50 42,571 4.50 To Be Well Capitalized 63,875 6.50 61,491 6.50 Tier I Capital (to Risk-Weighted Assets) Actual 121,188 12.33 113,086 11.95 For Capital Adequacy Purposes 58,961 6.00 56,761 6.00 To Be Well Capitalized 78,615 8.00 75,682 8.00 Total Capital (to Risk-Weighted Assets) Actual 133,478 13.58 124,668 13.18 For Capital Adequacy Purposes 78,615 8.00 75,682 8.00 To Be Well Capitalized 98,269 10.00 94,602 10.00 Tier I Leverage Capital (to Adjusted Total Assets) Actual 121,188 8.66 113,086 7.76 For Capital Adequacy Purposes 55,969 4.00 58,307 4.00 To Be Well Capitalized 69,962 5.00 72,884 5.00

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Operating Leases	OPERATING LEASES The Company evaluates all contracts at commencement to determine if a lease is present. In accordance with ASC Topic 842, leases are defined as either operating or finance leases. The Company's lease contracts are classified as operating leases and create operating 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 Accrued Interest Payable and Other Liabilities 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. Year Ended December 31, 2022 2021 (Dollars in Thousands) Operating $ 350 $ 330 Short-term — 34 Variable 28 31 Total Lease Expense $ 378 $ 395 December 31, 2022 2021 (Dollars in Thousands) Operating Leases: ROU Assets $ 1,926 $ 674 Weighted Average Lease Term in Years 8.13 7.33 Weighted Average Discount Rate 2.87 % 2.51 % December 31, 2022 (Dollars in Thousands) Maturity Analysis: Due in One Year $ 358 Due After One Year to Two Years 355 Due After Two Years to Three Years 272 Due After Three Years to Four Years 233 Due After Four to Five Years 233 Due After Five Years 888 Total $ 2,339 Less: Present Value Discount 251 Lease Liabilities $ 2,088 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 year ended December 31, 2021. The impairment was recognized in Occupancy expense on the Consolidated Statements of Income.

Mortgage Servicing Rights

Mortgage Servicing Rights	12 Months Ended
	Dec. 31, 2022
Transfers and Servicing [Abstract]
Mortgage Servicing Rights	MORTGAGE SERVICING RIGHTS The following table presents MSR activity and net carrying values for the periods indicated. Servicing Rights Valuation Allowance Net Carrying Value (Dollars in Thousands) December 31, 2020 $ 1,029 $ (373) $ 656 Additions 100 — 100 Amortization (300) — (300) Valuation Allowance Adjustment — 274 274 December 31, 2021 $ 829 $ (99) $ 730 Additions — — — Amortization (196) — (196) Valuation Allowance Adjustment — 99 99 December 31, 2022 $ 633 $ — $ 633 Amortization of MSRs and the period change in the valuation allowance are reported in Other Income on the Consolidated Statements of Income. Real estate loans serviced for others, which are not included in the Consolidated Statements of Financial Condition, totaled $83.4 million and $96.6 million at December 31, 2022 and 2021, respectively.

Fair Value Disclosure

Fair Value Disclosure	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Disclosure	FAIR VALUE DISCLOSURE ASC Topic 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 from Level 1 to Level 2 and no transfers into or out of Level 3 during the years ended December 31, 2022 and 2021, respectively. December 31, Fair Value Hierarchy 2022 2021 (Dollars in Thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 44,634 $ 52,561 Obligations of States and Political Subdivisions Level 2 13,342 18,955 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 41,427 56,559 Collateralized Mortgage Obligations - Government Sponsored Enterprises Level 2 79,642 86,583 Corporate Debt Level 2 8,315 7,450 Total Available-for-Sale Debt Securities 187,360 222,108 Equity Securities Mutual Funds Level 1 875 990 Other Level 1 1,823 1,876 Total Equity Securities 2,698 2,866 Total Securities $ 190,058 $ 224,974 The following table presents the financial assets measured at fair value on a nonrecurring basis on the Consolidated Statements of Financial Condition as of the dates indicated by level within the fair value hierarchy. The table also presents the significant unobservable inputs used in the fair value measurements. Impaired loans that are collateral dependent are written down to fair value through the establishment of specific reserves. Techniques used to value the collateral that secure the impaired loans include quoted market prices for identical assets classified as Level 1 inputs or observable inputs, employed by certified appraisers, for similar assets classified as Level 2 inputs. In cases where valuation techniques included inputs that are unobservable and are based on estimates and assumptions developed by management based on the best information available under each circumstance, the asset valuation is classified as Level 3 inputs. Financial Asset Fair Value Hierarchy December 31, Valuation Technique Significant Unobservable Inputs Range Weighted Average (Dollars in Thousands) Impaired Loans Individually Assessed Level 3 $ 1,591 Appraisal of Collateral (1) Appraisal Adjustments (2) 0% to 8% 7.2% Financial Asset Fair Value Hierarchy December 31, Valuation Technique Significant Unobservable Inputs Range Weighted Average (Dollars in Thousands) Impaired Loans Individually Assessed Level 3 $ 1,980 Appraisal of Collateral (1) Appraisal Adjustments (2) 0% to 50% 15.8% MSRs Level 3 141 Discounted Cash Flow Discount Rate 9% to 11% 10.2% Prepayment Speed 6% to 36% 16.0% OREO Level 3 36 Appraisal of Collateral (1) Liquidation Expenses (2) 10% to 30% 26.6% (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 and valued at the time the loan is identified as impaired, at the lower of cost or fair value. Fair value is measured based on the value of the collateral securing the loans and is classified as Level 3 in the fair value hierarchy. At December 31, 2022 and 2021, the fair value of impaired loans consists of the loan balance of $1.6 million and $2.3 million less their specific valuation allowances of $24,000 and $299,000, respectively. The fair value of 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. 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 that 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. The estimated fair values of the Company’s financial instruments at the dates indicated are as follows: 2022 2021 December 31, 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 $ 82,957 $ 82,957 $ 63,968 $ 63,968 Non-Interest Bearing Level 1 20,743 20,743 55,706 55,706 Securities See Above 190,058 190,058 224,974 224,974 Loans, Net Level 3 1,037,054 1,011,098 1,009,214 1,039,980 Restricted Stock Level 2 2,749 2,749 3,403 3,403 Mortgage Servicing Rights Level 3 633 1,000 730 773 Accrued Interest Receivable Level 2 3,983 3,983 3,350 3,350 Financial Liabilities: Deposits Level 2 1,268,503 1,264,846 1,226,613 1,227,653 Short-term Borrowings Level 2 8,060 8,060 39,266 39,266 Other Borrowed Funds FHLB Borrowings Level 2 — — 3,000 3,000 Subordinated Debt Level 2 14,638 13,490 14,601 15,000 Accrued Interest Payable Level 2 355 355 486 486

Other Noninterest Expense

Other Noninterest Expense	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Other Noninterest Expense	OTHER NONINTEREST EXPENSE The details for other noninterest expense for the Company’s Consolidated Statements of Income are as follows: Year Ended December 31, 2022 2021 (Dollars in Thousands) Non-employee Compensation $ 570 $ 611 Printing and Supplies 250 281 Postage 339 312 Telephone 518 612 Charitable Contributions 173 323 Dues and Subscriptions 174 156 Loan Expenses 538 390 Meals and Entertainment 143 122 Travel 173 107 Training 61 52 Bank Assessment 194 180 Insurance 275 233 Miscellaneous 436 520 TOTAL OTHER NONINTEREST EXPENSE $ 3,844 $ 3,899

Condensed Financial Statements

Condensed Financial Statements of Parent Company	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Condensed Financial Statements of Parent Company	CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY Financial information pertaining only to CB Financial Services, Inc., is as follows: Statements of Financial Condition December 31, 2022 2021 (Dollars in Thousands) ASSETS Cash and Due From Banks $ 14,516 $ 18,567 Equity Securities, at Fair Value 1,822 1,877 Investment in Community Bank 107,727 126,262 Other Assets 814 1,123 TOTAL ASSETS $ 124,879 $ 147,829 LIABILITIES AND STOCKHOLDERS' EQUITY Other Borrowings $ 14,638 $ 14,601 Other Liabilities 86 104 Stockholders' Equity 110,155 133,124 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 124,879 $ 147,829 Statements of Income Year Ended December 31, 2022 2021 (Dollars in Thousands) Interest and Dividend Income $ 78 $ 71 Dividend from Bank Subsidiary 4,947 9,675 Interest Expense 622 37 Net Interest and Dividend Income 4,403 9,709 Net (Loss) Gain on Securities (54) 329 Noninterest Expense 19 12 Income Before Undistributed Net Income of Subsidiary and Income Tax Expense (Benefit) 4,330 10,026 Undistributed Net Income of Subsidiary 6,778 1,607 Income Before Income Tax (Benefit) Expense 11,108 11,633 Income Tax (Benefit) Expense (139) 63 NET INCOME $ 11,247 $ 11,570 Statements of Cash Flows Year Ended December 31, 2022 2021 (Dollars in Thousands) OPERATING ACTIVITIES Net Income $ 11,247 $ 11,570 Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities: Undistributed Net Income of Subsidiary (6,778) (1,607) Noncash Expense for Stock-Based Compensation 600 566 Loss (Gain) on Equity Securities 55 (329) Other, net 290 (423) NET CASH PROVIDED BY OPERATING ACTIVITIES 5,414 9,777 INVESTING ACTIVITIES Purchases of Equity Securities — (100) Proceeds from Sales of Equity Securities — 36 NET CASH USED IN INVESTING ACTIVITIES — (64) FINANCING ACTIVITIES Net Proceeds from Other Borrowings 37 14,601 Cash Dividends Paid (4,920) (5,168) Treasury Stock, Purchases at Cost (4,802) (4,143) Exercise of Stock Options 220 98 NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (9,465) 5,388 (DECREASE) INCREASE IN CASH AND DUE FROM BANKS (4,051) 15,101 CASH AND DUE FROM BANKS AT BEGINNING OF THE YEAR 18,567 3,466 CASH AND DUE FROM BANKS AT END OF THE YEAR $ 14,516 $ 18,567 The Parent Company's Statements of Comprehensive (Loss) Income and Statements of Changes in Stockholders' Equity are identical to the Consolidated Statements of Comprehensive (Loss) Income and the Consolidated Statements of Changes in Stockholders' Equity and are not presented.

Segment Reporting and Related I

Segment Reporting and Related Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Reporting and Related Information	SEGMENT REPORTING AND RELATED INFORMATIONAt December 31, 2022, the Company’s business activities were comprised of two operating segments, which are community banking and insurance brokerage services. CB Financial Services, Inc. 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 table represents selected financial data for the Company’s subsidiaries and consolidated results for 2022 and 2021. Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in Thousands) December 31, 2022 Assets $ 1,409,510 $ 5,585 $ 124,879 $ (131,036) $ 1,408,938 Liabilities 1,301,783 1,996 14,724 (19,720) 1,298,783 Stockholders' Equity 107,727 3,589 110,155 (111,316) 110,155 December 31, 2021 Assets $ 1,425,588 $ 5,110 $ 147,829 $ (153,048) $ 1,425,479 Liabilities 1,299,325 1,731 14,705 (23,406) 1,292,355 Stockholders' Equity 126,263 3,379 133,124 (129,642) 133,124 Year Ended December 31, 2022 Interest and Dividend Income $ 47,632 $ 6 $ 5,025 $ (4,947) $ 47,716 Interest Expense 4,159 — 622 — 4,781 Net Interest and Dividend Income 43,473 6 4,403 (4,947) 42,935 Provision (Recovery) for Loan Losses 3,784 — — — 3,784 Net Interest and Dividend Income After (Recovery) Provision for Loan Losses 39,689 6 4,403 (4,947) 39,151 Noninterest Income (Loss) 3,867 6,007 (54) — 9,820 Noninterest Expense 30,737 4,135 19 — 34,891 Undistributed Net Income of Subsidiary 1,315 — 6,778 (8,093) — Income Before Income Tax Expense 14,134 1,878 11,108 (13,040) 14,080 Income Tax (Benefit) Expense 2,409 563 (139) — 2,833 Net Income $ 11,725 $ 1,315 $ 11,247 $ (13,040) $ 11,247 Year Ended December 31, 2021 Interest and Dividend Income $ 43,481 $ 6 $ 9,746 $ (9,676) $ 43,557 Interest Expense 3,368 — 37 — 3,405 Net Interest and Dividend Income 40,113 6 9,709 (9,676) 40,152 (Recovery) Provision for Loan Losses (1,125) — — — (1,125) Net Interest and Dividend Income After (Recovery) Provision for Loan Losses 41,238 6 9,709 (9,676) 41,277 Noninterest Income 10,338 5,613 329 — 16,280 Noninterest Expense 38,810 4,040 12 — 42,862 Undistributed Net Income of Subsidiary 1,105 — 1,607 (2,712) — Income Before Income Tax Expense 13,871 1,579 11,633 (12,388) 14,695 Income Tax Expense 2,588 474 63 — 3,125 Net Income $ 11,283 $ 1,105 $ 11,570 $ (12,388) $ 11,570

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
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., and its wholly owned subsidiary, Community Bank (the “Bank”), and the Bank’s wholly owned subsidiary, Exchange Underwriters, Inc. (“Exchange Underwriters” or “EU”). CB Financial Services, Inc., Community Bank and Exchange Underwriters, Inc. are collectively referred to as the “Company.” All intercompany transactions and balances have been eliminated in consolidation.
Nature of Operations	Nature of Operations The Company derives substantially all its income from banking and bank-related services which include interest income on commercial, commercial mortgage, residential real estate and consumer loan financing, as well as interest and dividend income on securities, insurance commissions, and fees generated from deposit services to its customers. The Company provides banking services through its subsidiary, Community Bank, a Pennsylvania-chartered commercial bank headquartered in Carmichaels, Pennsylvania. The Bank 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. After the consolidation of one branch in 2022, and consolidation of six and sale of two branches in 2021, the Bank operates from 10 offices in Greene, Allegheny, Washington, Fayette and Westmoreland Counties in southwestern Pennsylvania and three offices in Marshall and Ohio Counties in West Virginia. Property and casualty, commercial liability, surety and other insurance products are offered through Exchange Underwriters, a full-service, independent insurance agency. The Company has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2022 through the date the consolidated financial statements are being issued for items that should potentially be recognized or disclosed in these consolidated financial statements.
Use of Estimates	Use of Estimates The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and with general practice within the banking industry. In preparing the financial statements, 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 period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to fair value of securities available for sale, 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, the valuation of deferred tax assets and the evaluation of goodwill and core deposit intangible impairment.
Revenue Recognition	Revenue Recognition Income on loans and securities is recognized as earned on the accrual method. Gains and losses on sales of mortgages are based on the difference between the selling price and the carrying value of the related mortgage sold. The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Accounting Standards Codification ("ASC") Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. The Company’s revenue from contracts with customers within the scope of ASC Topic 606 is recognized within Noninterest Income with the exception of Other Real Estate Owned (“OREO”) Income, which is accounted for in Noninterest Expense. The following narrative describes the Company’s revenue streams accounted for under the guidance of ASC Topic 606: Service Fees : The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees include services fees for ATM usage, stop payment charges, statement production, ACH and wire transfers, which are recognized into income at the occurrence of an executed transaction and the point in time the Company fulfills the customer’s request. Account maintenance fees, which are primarily based on monthly maintenance activities, are earned over the course of the month, and satisfy the Company’s performance obligation. Overdraft fees are recognized as the overdrafts on customer’s accounts are incurred. The services fees are automatically withdrawn from the customer’s account balance per their account agreement with the Company. In addition, the Company earns interchange fees from debit/credit cardholder transactions conducted through the applicable payment networks. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. The Company currently does not offer a cardholder rewards program. Insurance Commissions : EU derives commission and fee income from direct and agency bill insurance policies. Direct bill policies are invoiced directly from the insurance company provider to the customer. Once the customer remits payment for the policy, the insurance company provider then remits the commission or fee income to EU on a monthly basis. Agency bill policies are invoiced from EU, the insurance underwriting agency, to the customer. EU records the insurance company policy payable and the commission or fee income earned on the policy. As all insurance policies are contracts with customers, each policy has different terms and conditions. EU utilizes a report from their core insurance data processing program, The Agency Manager (“TAM”), that captures all in-force policies that are active in the system and annualizes the commission over the life of each individual contract. The report then provides an overall commission and fee income total for the monthly reporting financial statement period. This income is then compared to the amount of direct and agency bill income recorded in TAM for the reporting month and an adjustment to income is made according to the report. This is the income recognized for the portion of the insurance contract that has been earned by EU and subsequently the Company. Other Commissions : The Company earns other commissions, such as wealth management referral fees, check sales and safe deposit box rentals to customers. The wealth management referral fees are earned as a referral when a bank customer initiates a customer relationship with an associated wealth management firm. These fees fulfill the contract/agreement between the Company and the wealth management firm. Check sales are recognized as customers contact the Company for check supplies or the customer initiates the check order through the Company website to our third-party check company. These commissions are recognized as the third-party check company satisfies the contract of providing check stock to our customers. Safe deposit box rental income is recognized on a monthly basis, per each contract agreement with our customers. The safe deposit box income is automatically withdrawn from the customer’s deposit account on a monthly basis as this revenue is earned by the contract. Gains (Losses) on Sales of Other Real Estate Owned ("OREO") : The Company records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. It is not common policy that the Company will finance an OREO property with the buyer. It is the Company’s practice to sell loan collateral recognized as an OREO property to free the Company of any additional loss exposure.
Operating Segments	Operating Segments An operating segment is defined as a component of an enterprise that engages in business activities which generate revenue and incur expense, and the operating results of which are reviewed by management. At December 31, 2022, the Company’s business activities are comprised of two operating segments, which are community banking and insurance brokerage services. The Company has evaluated the provisions of ASC Topic 280, Segment Reporting, and determined that segment reporting information related to EU (Insurance Brokerage Services segment) is required to be presented because the segment has adopted a board of directors that conducts board meetings independent from the Company. In addition, the segment comprises a significant amount to total noninterest income, even though the segment is less than 10% of the combined assets of the Company. See Note 19 – Segment Reporting and Related Information for more information.
Cash and Due From Banks	Cash and Due From Banks The Company has defined cash and due from banks as cash on hand and those amounts due from depository institutions, interest-bearing deposits with other banks with original maturities of less than 90 days, and federal funds sold. The Company maintains cash deposits in other depository institutions that occasionally exceed the amount of deposit insurance available. Management periodically assesses the financial condition of these institutions and believes that the risk of any possible credit loss is minimal. Generally, the Company is required to maintain average reserve balances in vault cash with the Federal Reserve Bank based upon outstanding balances of deposit transaction accounts. However, as announced on March 15, 2020, the Federal Reserve Board reduced reserve requirement ratios to zero percent, effective March 26, 2020, in light of the shift to an ample reserves regime. This action eliminates the need to maintain balances in accounts at the Federal Reserve Bank to satisfy reserve requirements, thereby freeing up liquidity in the banking system to support lending. Therefore, at December 31, 2022, and 2021, there were no reserve requirements with the Federal Reserve Bank.
Securities	Securities Securities are classified at the time of purchase, based on management’s intentions and ability, as securities held to maturity or securities available-for-sale. Debt securities acquired with the intent and the ability to hold to maturity are stated at cost adjusted for amortization of premium and accretion of discount, which are computed using a level yield method and recognized as adjustments to interest income. Unrealized holding gains and losses for available-for-sale debt securities are reported as a separate component of stockholders’ equity, net of tax, until realized. Equity securities are measured at fair value with the change in fair value recognized in Net Gain on Securities within the noninterest income category in the Consolidated Statements of Income. Realized securities gains and losses, if any, are computed using the specific identification method. Interest and dividends on securities are recognized as income when earned. Declines in the fair value of individual securities below amortized cost that are other-than-temporary result in write-downs of the individual securities to their fair value. In estimating other-than-temporary impairment of securities, securities are evaluated on at least a quarterly basis to determine whether a decline in their value is other-than-temporary. In estimating other-than temporary impairment losses, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) whether or not the Company intends to sell or expect that it is more likely than not that it will be required to sell the security before an anticipated recovery in fair value. Once a decline in value for a debt security is determined to be other than temporary, the other-than-temporary impairment is separated in (a) the amount of total other-than-temporary impairment related to a decrease in cash flows expected to be collected from the debt security (the credit loss) and (b) the amount of other-than-temporary impairment related to all other factors. The amount of the total other-than-temporary impairment related to credit loss is recognized in earnings. The amount of other-than-temporary impairment related to other factors is recognized in other comprehensive loss. Common stock of the Federal Home Loan Bank (“FHLB”) and of Atlantic Community Bankers’ Bank (“ACBB”) represent ownership in organizations that are wholly owned by other financial institutions. These restricted equity securities are accounted for based on industry guidance in ASC Sub-Topic 325-20, which requires the investment to be carried at cost and evaluated for impairment based on the ultimate recoverability of the par value. Included in accrued interest and other assets are FHLB stock of $2.7 million and $3.3 million at December 31, 2022 and 2021, respectively, and ACBB stock of $85,000 at December 31, 2022 and 2021. The Company periodically evaluates its FHLB restricted stock for possible impairment based on, among other things, the capital adequacy of the FHLB and its overall financial condition. The Company believes its holdings in the stock are ultimately recoverable at par value at December 31, 2022, and, therefore, determined that FHLB stock was not impaired. In addition, the Company has ample liquidity and does not require redemption of its FHLB stock in the foreseeable future.
Loans Receivable and Allowance for Loan Losses	Loans Receivable and Allowance for Loan Losses Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at the principal amount outstanding, net of deferred loan fees and the allowance for loan losses. The Company’s loan portfolio is segmented to enable management to monitor risk and performance. The real estate loans are further segregated into three classes. Residential mortgages include those secured by residential properties and include home equity loans, while 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 as well as Payroll Protection Program ("PPP") loans. The consumer segment consists primarily of indirect auto loans as well as personal installment loans and personal or overdraft lines of credit. Other loan primarily consist of municipal loans to local governments. 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 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. Accrual of interest on loans is generally discontinued when it is determined that a reasonable doubt exists as to the collectability of principal and interest or when a loan becomes contractually past due by 90 days or more with respect to principal or interest. When a loan is placed on non-accrual status, any accrued but uncollected interest is reversed from current income. Payments received on nonaccrual loans are applied against principal. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, and current and future payments are reasonably assured. 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 uncollectible and of such little value that continuance as an asset is not warranted. In the normal course of business, the Company modifies loan terms for various reasons. These reasons may include a retention strategy to compete in the current interest rate environment, and to extend a loan term and re-amortize to better match the loan’s payment stream with the borrower’s cash flows. A modified loan is considered a troubled debt restructuring (“TDR”) when the Company has determined that the borrower is experiencing financial difficulties and the Company grants a concession to the borrower, except for an insignificant delay in payment. TDRs typically are the result of loss mitigation activities whereby concessions are granted to minimize loss and avoid foreclosure or repossession of collateral. The Company evaluates the probability that the borrower will be in payment default on any of its debt in the foreseeable future without modification. To make this determination a credit review is performed to assess the ability of the borrower to meet their obligations. When the Company restructures a loan for a troubled borrower, the loan terms (i.e., interest rate, payment, amortization period and/or maturity date) are modified in such a way to enable the borrower to cover the modified debt service payments based on current financials and cash flow adequacy. If the hardship is thought to be temporary, then modified terms are offered only for that time period. Where possible, the Company obtains additional collateral and/or secondary payment sources at the time of the restructure. To date, the Company has not forgiven any principal as a restructuring concession. The Company will not offer modified terms if it believes that modifying the loan terms will only delay an inevitable permanent default. All loans designated as TDRs are considered impaired loans and may be in either accruing or non-accruing status. The Company’s policy for recognizing interest income on TDRs does not differ from its overall policy for interest recognition. TDRs are considered to be in payment default if, subsequent to modification, the loans are transferred to nonaccrual status. A loan may be removed from nonaccrual TDR status if it has performed according to its modified terms for at least six consecutive months. The performance and credit quality of the loan portfolio are also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The past due status of all classes of loans receivable is determined based on contractual due dates for loan payments. Loan origination and commitment fees as well as certain direct loan origination costs are deferred and the net amount either accreted or amortized as an adjustment to the related loan’s yield over the contractual lives of the related loans. The allowance for loan losses (“allowance”) is maintained at a level considered adequate to provide for losses that can be reasonably anticipated. Management performs a quarterly evaluation of the adequacy of the allowance based on potential losses in the current loan portfolio, which includes an assessment of economic conditions, changes in the nature and volume of the loan portfolio, loan loss experience, volume and severity of past due, classified and nonaccrual loans as well as other loan modifications, quality of the Company’s loan review system, the degree of oversight by the Company’s board of directors, existence and effect of any concentrations of credit and changes in the level of such concentrations, effect of external factors, such as competition and legal and regulatory requirements, and other relevant factors. While management uses the best information available to make such evaluations, future adjustments to the allowance may be necessary if economic conditions differ substantially from the assumptions used in making evaluations. Additions are made to the allowance through periodic provisions charged to income and recovery of principal and interest on loans previously charged-off. Losses of principal are charged directly to the allowance when a loss occurs or when a determination is made that the specific loss is probable. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revisions as more information becomes available. The allowance consists of specific and general components. The specific component relates to loans that are classified as impaired. A loan is considered impaired when, based upon current information and events, it is probable that the Company will be unable to collect all amounts due for principal and interest according to the original contractual terms of the loan agreement. Generally, management considers all substandard, doubtful, and loss-rated loans, nonaccrual loans, and TDRs for impairment. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. The maximum period without payment that typically can occur before a loan is considered for impairment is 90 days. Impairment is measured based on the present value of expected future cash flows discounted at a loan’s effective interest rate, or as a practical expedient, the observable market price, or, if the loan is collateral dependent, the fair value of the underlying collateral. When the measurement of an impaired loan is less than the recorded investment in the loan, the impairment is recorded in a specific valuation allowance. This specific valuation allowance is periodically adjusted for significant changes in the amount or timing of expected future cash flows, observable market price or fair value of the collateral. The specific valuation allowance, or allowance for impaired loans, is part of the total allowance for loan losses. Cash payments received on impaired loans that are considered nonaccrual are recorded as a direct reduction of the recorded investment in the loan. When the recorded investment has been fully collected, receipts are recorded as recoveries to the allowance for loan losses until the previously charged-off principal is fully recovered. Subsequent amounts collected are recognized as interest income. If no charge-off exists, then once the recorded investment has been fully collected, any future amounts collected would be recognized as interest income. Impaired loans are not returned to accrual status until all amounts due, both principal and interest, are current and a sustained payment history has been demonstrated. The general allowance component covers pools of loans by loan class. Management determines historical loss experience for each segment of loans using the five-year rolling average of the net charge-off data within each segment. Qualitative and environmental factors are also considered that are likely to cause estimated credit losses associated with the Bank’s existing portfolio to differ from historical loss experience, and include levels and trends in delinquency and impaired loans; levels and trends in net charge-offs, trends in volume and terms of loans; change in underwriting, policies, procedures, practices and key personnel; national and local economic trends; industry conditions, and effects of changes in high-risk credit circumstances. The qualitative and environmental factors are reviewed on a quarterly basis to ensure they are reflective of current conditions in the portfolio and economy. An unallocated component, which is a part of the general allowance component, is maintained to cover uncertainties that could affect the Company’s estimate of probable losses. Loans that were acquired in previous mergers, were recorded at fair value with no carryover of the related allowance for credit losses. The fair value of the acquired loans was estimated by management with the assistance of a third-party valuation specialist. For performing loans acquired in a merger, the excess of expected cash flows over the estimated fair value, at acquisition, is referred to as the accretable discount and is recognized into interest income over the remaining life of the loan. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the nonaccretable discount. The nonaccretable discount represents estimated future credit losses expected to be incurred over the life of the loan. Subsequent decreases to the expected cash flows require an evaluation to determine the need for an allowance. Subsequent improvements in expected cash flows result in the reversal of a corresponding amount of the nonaccretable discount, which is then reclassified as accretable discount that is recognized into interest income over the remaining life of the loan using the interest method. The evaluation of the amount of future cash flows that is expected to be collected is performed in a similar manner as that used to determine our allowance. Charge-offs of the principal amount on acquired loans would be first applied to the nonaccretable discount portion of the fair value adjustment. The Company grants commercial, residential, and other consumer loans to customers at its branch locations throughout southwestern Pennsylvania in Greene, Washington, Allegheny, Fayette and Westmoreland Counties and in the panhandle of West Virginia in Marshall and Ohio Counties. Although the Company had a diversified loan portfolio at December 31, 2022 and 2021, a substantial portion of its debtors’ ability to honor their contracts is determined by the economic environment of these counties within the tri-state region footprint.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation. Depreciation is principally computed on the straight-line method over the estimated useful lives of the related assets, which range from three seven
Bank Owned Life Insurance	Bank-Owned Life Insurance The Company is the owner and beneficiary of bank-owned life insurance (“BOLI”) policies on certain employees. The earnings from the BOLI policies are recognized as a component of noninterest income. The BOLI policies are an asset that can be liquidated, if necessary, with associated tax costs. However, the Company intends to hold these policies and, accordingly, the Company has not provided for deferred income taxes on the earnings from the increase in cash surrender value.
Real Estate Owned	Real Estate OwnedReal estate owned acquired in settlement of foreclosed loans is carried as a component of Other Assets at the lower of cost or fair value, less estimated cost to sell. Prior to foreclosure, the estimated collectible value of the collateral is evaluated to determine if a partial charge-off of the loan balance is necessary. After transfer to real estate owned, any subsequent write-downs are charged against noninterest expense. Direct costs incurred in the foreclosure process and subsequent holding costs incurred on such properties are recorded as expenses of current operations.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance in ASC Topic 740, Income Taxes . The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the balance sheet method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between book and tax basis of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination, the term more likely than not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date, and is subject to management’s judgment. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company recognizes interest and penalties on income taxes as a component of income tax expense.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired. Deemed to have an indefinite life and not subject to amortization, goodwill is instead tested for impairment at the reporting unit level at least annually on October 31 or more frequently if triggering events occur or impairment indicators exist. The Company operates two reporting units – Community Banking segment and Insurance Brokerage Services segment. The Company has assigned 100% of the goodwill to the Community Banking reporting unit. In assessing the impairment, the Company has the the option to perform either a qualitative analysis to determine whether it is necessary to perform the goodwill impairment test, or the Company may elect to perform a quantitative goodwill impairment test. Under the qualitative assessment, the Company assesses the existence of events or circumstances to determine whether it is more-likely-than-not that the fair value of the reporting unit is less than its carrying amount, including, goodwill. If this is more likely than not, the goodwill impairment test is used to identify potential goodwill impairment and measure the amount of a goodwill impairment loss to be recognized, if any. The estimated fair value of the community banking reporting unit is compared to its carrying value, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, the goodwill of the reporting unit is not considered impaired, and no impairment loss is recognized. However, if the carrying amount of the reporting unit exceeds its fair value, an impairment loss is recognized based on the excess of the a reporting unit's carrying value over its fair value. The Company did not record any goodwill impairment for the years ended December 31, 2022 and 2021. Intangible assets represent purchased assets that lack physical substance but can be distinguished from goodwill because of contractual or other legal rights. Intangible assets that have finite lives, such as core deposit intangibles acquired in mergers, customer relationship intangibles and renewal lists, are amortized over their estimated useful lives and subject to periodic impairment testing at last annually. The amortization expense represents the estimated decline in value of the underlying asset. Core deposit intangibles are primarily amortized over 6.5 to 9.3 years on the straight-line method. Customer renewal lists are amortized over their estimated useful lives of 9.5 years. We monitor other intangibles for impairment and evaluate carrying amounts, as necessary. Estimates and assumptions are used in determining the fair value of other intangible assets. There were no events or changes in circumstances indicating impairment of other intangible assets at December 31, 2022. The Company recorded impairment related to core deposit intangible of $1.2 million for the year ended December 31, 2021.
Mortgage Servicing Rights ("MSRs")	Mortgage Servicing Rights (“MSRs”) The Company has agreements for the express purpose of selling loans in the secondary market. The Company maintains all servicing rights for these loans. MSRs are recognized when commitments are made to fund a loan to be sold and are recorded by allocating total costs incurred between the loan and servicing rights based on their relative fair values. MSRs are amortized in proportion to sold mortgages that are serviced and are included in Accrued Interest Receivable and Other Assets on the accompanying Consolidated Statements of Financial Condition. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of MSRs is netted against servicing fee income in Other Income within the noninterest income category in the Consolidated Statements of Income.
Treasury Stock	Treasury Stock The purchase of the Company’s common stock is recorded at cost. At the date of subsequent reissue, the treasury stock account is reduced by the cost of such stock on the average cost basis, with any excess proceeds being credited to capital surplus.
Comprehensive (Loss) Income	Comprehensive (Loss) Income Comprehensive (loss) income consists of net income and other comprehensive loss. Other comprehensive loss is comprised of unrealized holding losses and reclassification adjustment for gain on sale of available-for-sale debt securities, net of tax.
Earnings Per Share	Earnings Per Share The Company provides dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated utilizing the reported net income as the numerator and weighted average shares outstanding as the denominator. The computation of diluted earnings per share differs in that the denominator is adjusted for the dilutive effects of any options and convertible securities. Treasury shares are not deemed outstanding for earnings per share calculations.
Stock-based Compensation	Stock-Based Compensation In 2021, the Company’s stockholders approved the 2021 Equity Incentive Plan (the “2021 Plan”). The purpose of the 2021 Plan is to provide officers, employees and directors of the Company and the Bank with additional incentives to promote the growth and performance of the Company and to further align their interests with those of the Company’s stockholders through the ownership of additional common stock of the Company. In addition, the 2021 Plan provides the Company with flexibility to continue to attract and retain highly qualified officers and directors by offering a competitive compensation program that is linked to the performance of the Company's common stock. The effective date of the 2021 Plan was May 19, 2021, which was the date the 2021 Plan satisfied the applicable stockholder approval requirement. The 2021 Plan will remain in effect as long as any awards under it are outstanding; however, no awards may be granted under the 2021 Plan on or after the day immediately prior to the ten-year anniversary of the effective date of the 2021 Plan. Awards may be granted under the 2021 Plan as incentive and non-statutory stock options, restricted stock awards, restricted stock units or any combination thereof, The maximum number of shares of Company common stock that may be delivered to participants under the 2021 Plan is equal to 500,000 shares of Company common stock (the “Share Limit”). Shares of Company common stock subject to the Share Limit may be issued pursuant to grants of stock options, restricted stock awards or restricted stock units, provided, however that the Share Limit is reduced, on a one-for-one basis, for each share of common stock subject to a stock option grant, and on a two and one-half-for-one basis for each share of common stock issued pursuant to restricted stock awards or restricted stock unit awards. If any award granted under the 2021 Plan expires, terminates, is canceled or is forfeited without being settled or exercised or is settled without the issuance of shares of common stock, shares of Company common stock subject to such award will be made available for future grant under the 2021 Plan. If any shares are surrendered or tendered to pay the exercise price of a stock option, such shares will not again be available for grant under the 2021 Plan. In addition, shares of common stock withheld in payment for purposes of satisfying tax withholding obligations with respect to an award do not become available for re-issuance under the 2021 Plan. Employees and directors of the Company or its subsidiaries are eligible to receive awards under the 2021 Equity Incentive Plan, except that non-employees may not be granted incentive stock options. In 2015, the Company’s stockholders approved the 2015 Equity Incentive Plan (the “2015 Plan”), which has similar characteristics to the 2021 Plan. The effective date of the 2015 Plan was May 20, 2015. The 2015 Plan shall remain in effect as long as any awards are outstanding, but as a result of the approval of the 2021 Plan, no more awards can be granted under the 2015 Plan. The 2015 Plan reserved an aggregate number of shares, of which two-thirds of the shares (271,431) could be issued as stock options and one-third of the shares (135,715) could be be issued as restricted stock awards or units. ASC Topic 718, Compensation – Stock Compensation, requires recognizing the compensation cost in the financial statements for stock-based payment transactions. Stock option expense is measured based on the grant date fair value of the stock options issued. The per share fair value of stock options granted is calculated using the Black-Scholes-Merton option pricing model, using assumptions for expected life, expected dividend yield, risk-free interest rate and an expected volatility. The Company uses the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. The stock option exercise price is equal to the market value on the date of grant. Restricted stock award expense is measured based on the market price of the Company’s common stock at the date of the grant. Unrecognized compensation expense is recognized ratably over the remaining service period, generally defined as the vesting period, for all nonvested restricted stock awards and stock options. Restricted stock awards and stock options are typically granted with a five
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred.
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 fair value with the recognized impairment charges recorded in noninterest expense in the Consolidated Statements of 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.
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 adoption of this ASU did not have a material impact on the Company's consolidated statements of financial condition or results of operation. In March 2020, the Financial Accounting Standard Board (“FASB”) issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, as amended. 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. The Company has formed a cross-functional team to lead the transition from LIBOR to a planned adoption of an alternate index. The Company is in the process of implementing fallback language for loans or working with lead participating banks and expects to adopt the LIBOR transition relief allowed by the optional expedient under this standard. As of December 31, 2022, the Company has identified approximately $129.0 million in outstanding loan balances and a $5.0 million corporate debt security tied to the LIBOR reference rate. The Company has not yet made any contract modifications. The Company is currently evaluating the potential impact of this guidance on its consolidated statements of financial statements and results of operations. 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, HTM debt securities, trade receivables, net investments in leases, off balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU 2016-13 was originally effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted. In November 2019, the FASB approved a delay of the required implementation date of ASU 2016-13 for smaller reporting companies, including the Company, resulting in a required implementation date for the Company of January 1, 2023. In preparation for the implementation of this ASU, the Company has formed a cross-functional team, contracted with a third-party software provider, and is consulting with a third-party professional advisory service to assist in the model development. The Company has adopted ASU No. 2016-13 (Topic 326) effective January 1, 2023 using the modified retrospective approach for all financial assets measured at amortized costs and unfunded commitments.. The Company has largely completed its assessment of related processes, internal controls, and data sources and has developed, documented, and validated discounted cash flow (DCF) model utilizing a third-party software provider. Our allowance for credit losses (“ACL”) estimate uses DCF model and estimation techniques based on historical loss experience, current borrower characteristics, current conditions, forecasts of future economic conditions and other relevant factors. The Company will use models and other loss estimation techniques that are responsive to changes in forecasted economic conditions to interpret borrower and economic factors in order to estimate the ACL. The Company also applies qualitative factors to account for information that may not be reflected in quantitatively derived results. Qualitative factors include: changes in lending policies and procedures; changes in the nature and volume of the loan portfolio; changes in management; changes in the quality of the Bank’s loan review process; the existence of any concentrations of credit and other external factors to ensure the ACL reflects our expected credit losses. The Company expects its ACL estimate to be sensitive to various factors such as current economic conditions. The ACL includes off-balance sheet credit exposures (OBS) such as unfunded loan commitments. While the Company continues to analyze and evaluate the impact of the adoption of this guidance on the Company’s consolidated financial statements, based upon the Company’s fourth quarter parallel run, assessment of the composition, characteristics and credit quality of the Company's loan portfolio, as well as the economic conditions in effect as of the adoption date - January 1, 2023, management estimates the adoption of ASC 326 will result in will result in a decrease of approximately $3.4 million to the Company’s ACL related to loans receivable and increase of approximately $700,000 in ACL for unfunded commitments. Net impact of the adopting ASC 326, will result in approximately $2.1 million increase to retained earnings, net of deferred taxes. The adjustment recorded upon adoption to record the ACL may fall outside of management’s estimate based on material changes in the economic forecast and conditions and composition of the loan portfolio used in calculating the allowance for credit losses upon adoption. In December 2018, the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation (“FDIC”) and the Office of Comptroller of the Currency (“OCC”) approved a final rule to address changes to credit loss accounting under GAAP, including banking organizations’ adoption of the CECL methodology. The final rule provides banking organizations the option to phase-in, over a three-year period, the day-one adverse effects on regulatory capital that may result from the adoption of the new accounting standard. The Company does not expect to use the phase in option upon adoption of this is ASU.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Weighted Average Common Shares Denominator, 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. Year Ended December 31, 2022 2021 (Dollars in Thousands, Except Share and Per Share Data) Net Income $ 11,247 $ 11,570 Weighted-Average Basic Common Shares Outstanding 5,136,670 5,382,441 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 12,642 10,288 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,149,312 5,392,729 Earnings Per Share: Basic $ 2.19 $ 2.15 Diluted 2.18 2.15
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table presents as of 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. Year Ended December 31, 2022 2021 Stock Options 163,348 69,741 Restricted Stock 38,140 17,100

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Investment Securities Available-for-sale	The amortized cost and fair value of securities available-for-sale as of the dates indicated are as follows: 2022 December 31, Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair (Dollars in Thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 53,993 $ — $ (9,359) $ 44,634 Obligations of States and Political Subdivisions 14,053 — (711) 13,342 Mortgage-Backed Securities - Government-Sponsored Enterprises 46,345 — (4,918) 41,427 Collateralized Mortgage Obligations - Government Sponsored Enterprises 96,930 — (17,288) 79,642 Corporate Debt 9,487 — (1,172) 8,315 Total Available-for-Sale Debt Securities $ 220,808 $ — $ (33,448) 187,360 Equity Securities: Mutual Funds 875 Other 1,823 Total Equity Securities 2,698 Total Securities $ 190,058 2021 December 31, Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair (Dollars in Thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 53,992 $ 2 $ (1,433) $ 52,561 Obligations of States and Political Subdivisions 17,951 1,004 — 18,955 Mortgage-Backed Securities - Government-Sponsored Enterprises 55,373 1,468 (282) 56,559 Collateralized Mortgage Obligations - Government Sponsored Enterprises 88,493 164 (2,074) 86,583 Corporate Debt 7,481 — (31) 7,450 Total Available-for-Sale Debt Securities $ 223,290 $ 2,638 $ (3,820) 222,108 Equity Securities: Mutual Funds 990 Other 1,876 Total Equity Securities 2,866 Total Securities $ 224,974
Schedule of Gross Unrealized Losses and Fair Value 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: 2022 Less than 12 months 12 Months or Greater Total December 31, Number Fair Gross Number Fair Gross Number Fair Gross (Dollars in Thousands) U.S. Government Agencies 1 $ 2,600 $ (400) 12 $ 42,034 $ (8,959) 13 $ 44,634 $ (9,359) Obligations of States and Political Subdivisions 34 13,342 (711) — — — 34 13,342 (711) Mortgage-Backed Securities - Government Sponsored Enterprises 34 19,433 (1,018) 8 21,994 (3,900) 42 41,427 (4,918) Collateralized Mortgage Obligations - Government Sponsored Enterprises 12 25,395 (3,393) 10 54,247 (13,895) 22 79,642 (17,288) Corporate Debt 1 1,665 (335) 2 6,650 (837) 3 8,315 (1,172) Total 82 $ 62,435 $ (5,857) 32 $ 124,925 $ (27,591) 114 $ 187,360 $ (33,448) 2021 Less than 12 months 12 Months or Greater Total December 31, Number Fair Gross Number Fair Gross Number Fair Gross (Dollars in Thousands) U.S. Government Agencies 5 $ 17,729 $ (269) 7 $ 31,830 $ (1,164) 12 $ 49,559 $ (1,433) Mortgage-Backed Securities - Government Sponsored Enterprises 8 28,772 (282) — — — 8 28,772 (282) Collateralized Mortgage Obligations - Government Sponsored Enterprises 10 77,560 (2,074) — — — 10 77,560 (2,074) Corporate Debt 2 7,450 (31) — — — 2 7,450 (31) Total 25 $ 131,511 $ (2,656) 7 $ 31,830 $ (1,164) 32 $ 163,341 $ (3,820)
Schedule of Maturities of Investment Securities Available-for-sale	The scheduled maturities of securities available-for-sale are summarized as follows. Actual maturities will differ from contractual maturities because borrowers may have the right to call or prepay debt obligations with or without prepayment penalties. Mortgage-backed securities and collateralized mortgage obligations are classified in the table below based on their contractual maturity date; however, regular principal payments and prepayments of principal are received on a monthly basis. 2022 December 31, Amortized Fair (Dollars in Thousands) Due in One Year or Less $ 245 $ 244 Due after One Year through Five Years 12,844 11,559 Due after Five Years through Ten Years 71,716 61,383 Due after Ten Years 136,003 114,174 Total $ 220,808 $ 187,360
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. Year Ended December 31, 2022 2021 (Dollars in Thousands) Debt Securities Gross Realized Gain $ — $ 225 Gross Realized Loss — — Net Gain on Debt Securities $ — $ 225 Equity Securities Net Unrealized (Loss) Gain Recognized on Securities Held $ (168) $ 295 Net Realized Gain Recognized on Securities Sold — 6 Net (Loss) Gain on Equity Securities $ (168) $ 301 Net (Loss) Gain on Securities $ (168) $ 526

Loans and Related Allowance f_2

Loans and Related Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Major Classifications of Loans	The following table summarizes the major classifications of loans as of the dates indicated: December 31, 2022 2021 (Dollars in Thousands) Real Estate: Residential $ 330,725 $ 320,798 Commercial 436,805 392,124 Construction 44,923 85,028 Commercial and Industrial 70,044 89,010 Consumer 146,927 122,152 Other 20,449 11,684 Total Loans $ 1,049,873 $ 1,020,796 Allowance for Loan Losses (12,819) (11,582) Loans, Net $ 1,037,054 $ 1,009,214 The following table presents PPP loan activity segregated by loans originated in 2020 and 2021. PPP Loans Remaining Number of Loans Principal Balance Net Deferred Origination Fees (Dollars in Thousands) December 31, 2020 507 $ 55,096 $ 1,133 PPP Loans Originated 218 34,617 1,268 PPP Loan Forgiveness (570) (63,958) (1,558) Principal Payments or Net Deferred Origination Fees Recognized on Unforgiven PPP Loans — (554) (165) December 31, 2021 155 $ 25,201 $ 678 PPP Loans Originated — $ — $ — PPP Loan Forgiveness (145) (25,038) (671) Principal Payments or Net Deferred Origination Fees Recognized on Unforgiven PPP Loans — (32) (2) December 31, 2022 10 $ 131 $ 5 2022 2021 (Dollars in Thousands) Balance, January 1 $ 15,639 $ 10,893 Additions 4,650 6,644 Payments (2,871) (1,898) Balance, December 31 $ 17,418 $ 15,639
Summary of Loans by Internal Risk Rating System	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 dates indicated. At December 31, 2022 and 2021, there were no loans in the criticized category of loss. 2022 December 31, Pass Special Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 327,531 $ 1,180 $ 2,014 $ — $ 330,725 Commercial 395,168 29,680 11,957 — 436,805 Construction 42,693 1,912 318 — 44,923 Commercial and Industrial 58,562 10,977 90 415 70,044 Consumer 146,807 — 120 — 146,927 Other 20,394 55 — — 20,449 Total Loans $ 991,155 $ 43,804 $ 14,499 $ 415 $ 1,049,873 2021 December 31, Pass Special Mention Substandard Doubtful Total (Dollars in Thousands) Real Estate: Residential $ 317,964 $ 845 $ 1,989 $ — $ 320,798 Commercial 355,895 27,168 9,061 — 392,124 Construction 69,441 13,035 2,552 — 85,028 Commercial and Industrial 72,584 14,463 1,451 512 89,010 Consumer 122,136 — 16 — 122,152 Other 11,616 68 — — 11,684 Total Loans $ 949,636 $ 55,579 $ 15,069 $ 512 $ 1,020,796
Summary of Loan Portfolio	The following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of the dates indicated: 2022 December 31, Loans 30-59 60-89 90 Days Total Non- Total (Dollars in Thousands) Real Estate: Residential $ 325,591 $ 3,451 $ 34 $ — $ 3,485 $ 1,649 $ 330,725 Commercial 434,933 58 — — 58 1,814 436,805 Construction 44,923 — — — — — 44,923 Commercial and Industrial 69,621 8 — — 8 415 70,044 Consumer 145,887 854 66 — 920 120 146,927 Other 20,449 — — — — — 20,449 Total Loans $ 1,041,404 $ 4,371 $ 100 $ — $ 4,471 $ 3,998 $ 1,049,873 2021 December 31, Loans 30-59 60-89 90 Days Total Non- Total (Dollars in Thousands) Real Estate: Residential $ 317,583 $ 1,805 $ 17 $ — $ 1,822 $ 1,393 $ 320,798 Commercial 389,522 544 — — 544 2,058 392,124 Construction 85,028 — — — — — 85,028 Commercial and Industrial 87,407 107 — — 107 1,496 89,010 Consumer 121,636 419 81 — 500 16 122,152 Other 11,684 — — — — — 11,684 Total Loans $ 1,012,860 $ 2,875 $ 98 $ — $ 2,973 $ 4,963 $ 1,020,796
Summary of Loans Impaired	A summary of the loans considered impaired and evaluated for impairment as of the dates indicated are as follows: 2022 December 31, Recorded Related Unpaid Average Interest (Dollars in Thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,042 $ — $ 1,047 $ 1,085 $ 51 Commercial 11,609 — 11,766 10,928 549 Construction 318 — 318 403 19 Commercial and Industrial 505 — 777 734 35 Total With No Related Allowance Recorded $ 13,474 $ — $ 13,908 $ 13,150 $ 654 With A Related Allowance Recorded: Real Estate: Commercial $ 1,608 $ 21 $ 1,608 $ 954 $ 79 Construction — — — 830 36 Commercial and Industrial 7 3 7 253 1 Total With A Related Allowance Recorded $ 1,615 $ 24 $ 1,615 $ 2,037 $ 116 Total Impaired Loans: Real Estate: Residential $ 1,042 $ — $ 1,047 $ 1,085 $ 51 Commercial 13,217 21 13,374 11,882 628 Construction 318 — 318 1,233 55 Commercial and Industrial 512 3 784 987 36 Total Impaired Loans $ 15,089 $ 24 $ 15,523 $ 15,187 $ 770 2021 December 31, Recorded Related Unpaid Average Interest (Dollars in Thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,133 $ — $ 1,137 $ 1,158 $ 46 Commercial 9,733 — 9,787 27,207 927 Construction 540 — 540 887 34 Commercial and Industrial 1,979 — 2,286 3,230 49 Total With No Related Allowance Recorded $ 13,385 $ — $ 13,750 $ 32,482 $ 1,056 With A Related Allowance Recorded: Real Estate: Commercial $ 266 $ 195 $ 266 $ 421 $ 19 Construction 2,013 104 2,013 169 7 Commercial and Industrial — — — 1,316 29 Total With A Related Allowance Recorded $ 2,279 $ 299 $ 2,279 $ 1,906 $ 55 Total Impaired Loans: Real Estate: Residential $ 1,133 $ — $ 1,137 $ 1,158 $ 46 Commercial 9,999 195 10,053 27,628 946 Construction 2,553 104 2,553 1,056 41 Commercial and Industrial 1,979 — 2,286 4,546 78 Total Impaired Loans $ 15,664 $ 299 $ 16,029 $ 34,388 $ 1,111
Summary of Related to Loans Modified as TDRs	The following table presents information at the time of modification related to loans modified as TDRs during the period indicated. Year Ended December 31, 2021 Number Pre- Post- Related (Dollars in Thousands) Real Estate Commercial 1 $ 1,958 $ 1,958 $ — Total 1 $ 1,958 $ 1,958 $ —
Summary of Allowance for Loan Losses by Segment	The activity in the allowance for loan loss 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 as of December 31, 2022 and 2021 is summarized below: Real Real Real Commercial Consumer Other Unallocated Total )Dollars in Thousands) December 31, 2021 $ 1,420 $ 5,960 $ 1,249 $ 1,151 $ 1,050 $ — $ 752 $ 11,582 Charge-offs (32) — — (2,712) (151) — — (2,895) Recoveries 145 — — 117 86 — — 348 Provision (Recovery) for Loan Losses 541 (150) (747) 3,757 532 — (149) 3,784 December 31, 2022 $ 2,074 $ 5,810 $ 502 $ 2,313 $ 1,517 $ — $ 603 $ 12,819 Individually Evaluated for Impairment $ — $ 21 $ — $ 3 $ — $ — $ — $ 24 Collectively Evaluated for Potential Impairment $ 2,074 $ 5,789 $ 502 $ 2,310 $ 1,517 $ — $ 603 $ 12,795 Real Real Real Commercial Consumer Other Unallocated Total (Dollars in Thousands) December 31, 2020 $ 2,249 $ 6,010 $ 889 $ 1,423 $ 1,283 $ — $ 917 $ 12,771 Charge-offs (13) (40) — — (213) — — (266) Recoveries 17 — — 43 142 — — 202 (Recovery) Provision for Loan Losses (833) (10) 360 (315) (162) — (165) (1,125) December 31, 2021 $ 1,420 $ 5,960 $ 1,249 $ 1,151 $ 1,050 $ — $ 752 $ 11,582 Individually Evaluated for Impairment $ — $ 195 $ 104 $ — $ — $ — $ — $ 299 Collectively Evaluated for Potential Impairment $ 1,420 $ 5,765 $ 1,145 $ 1,151 $ 1,050 $ — $ 752 $ 11,283
Summary of Major Loan Classifications	The following tables present the major classifications of loans summarized by individually evaluated for impairment and collectively evaluated for potential impairment as of December 31, 2022 and 2021: 2022 December 31, Real Real Real Commercial Consumer Other Total (Dollars in Thousands) Individually Evaluated for Impairment $ 1,042 $ 13,217 $ 318 $ 512 $ — $ — $ 15,089 Collectively Evaluated for Potential Impairment 329,683 423,588 44,605 69,532 146,927 20,449 1,034,784 Total Loans $ 330,725 $ 436,805 $ 44,923 $ 70,044 $ 146,927 $ 20,449 $ 1,049,873 2021 December 31, Real Real Real Commercial Consumer Other Total (Dollars in Thousands) Individually Evaluated for Impairment $ 1,133 $ 9,999 $ 2,553 $ 1,979 $ — $ — $ 15,664 Collectively Evaluated for Potential Impairment 319,665 382,125 82,475 87,031 122,152 11,684 1,005,132 Total Loans $ 320,798 $ 392,124 $ 85,028 $ 89,010 $ 122,152 $ 11,684 $ 1,020,796
Schedule of Changes in Accretable Discount on Loans Acquired at Fair Value	The following table presents changes in the accretable discount on the loans acquired at fair value for the dates indicated. Accretable Discount (Dollars in Thousands) Balance at December 31, 2020 $ 1,194 Accretable Yield (468) Balance at December 31, 2021 726 Accretable Yield (239) Balance at December 31, 2022 $ 487

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Summary of Major Classifications of Premises and Equipment	Major classifications of premises and equipment are summarized as follows: 2022 2021 (Dollars in Thousands) Land $ 2,344 $ 2,380 Building 19,374 19,475 Leasehold Improvements 749 730 Furniture, Fixtures, and Equipment 10,201 10,283 Fixed Assets in Process 1,645 1,417 Total Premises and Equipment 34,313 34,285 Less: Accumulated Depreciation and Amortization (16,469) (15,886) Premises and Equipment, Net $ 17,844 $ 18,399

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Core Deposit Intangible Assets	The following table presents a summary of intangible assets subject to amortization at the dates indicated. 2022 2021 December 31, Gross Carrying Amount Accumulated Amortization Net Carrying Value Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Value (Dollars in Thousands) Core Deposit Intangible $ 11,860 $ (9,310) $ 2,550 $ 14,103 $ (8,783) $ (1,178) $ 4,142 Customer List 1,800 (837) 963 1,800 (647) — 1,153 Total Intangible Assets $ 13,660 $ (10,147) $ 3,513 $ 15,903 $ (9,430) $ (1,178) $ 5,295
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated amortization expense of intangible assets in subsequent fiscal years is as follows. Amount (Dollars in Thousands) 2023 $ 1,782 2024 1,147 2025 189 2026 189 2027 189 2028 and Thereafter 17 Total Estimated Intangible Asset Amortization Expense $ 3,513

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Maturities of Time Deposits	The following table shows the maturities of time deposits for the next five years and beyond. December 31, 2022 (Dollars in Thousands) One Year or Less $ 69,355 Over One Through Two Years 15,599 Over Two Through Three Years 8,657 Over Three Through Four Years 8,171 Over Four Through Five Years 4,069 Over Five Years 3,275 Total $ 109,126

Short-term Borrowings (Tables)

Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Short-Term Debt [Abstract]
Schedule of Short-term Borrowings	The following table sets forth the components of short-term borrowings for the years indicated. 2022 2021 December 31, Amount Weighted Amount Weighted (Dollars in Thousands) Securities Sold Under Agreements to Repurchase: Balance at Period End $ 8,060 0.19 % $ 39,266 0.17 % Average Balance Outstanding During the Period 27,381 0.23 43,988 0.22 Maximum Amount Outstanding at any Month End 39,219 52,777 Securities Collateralizing the Agreements at Period-End: Carrying Value $ 10,947 $ 59,867 Market Value 9,396 59,339

Other Borrowed Funds (Tables)

Other Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Summary of Remaining Maturities of Long-term Advances from the FHLB	Fixed rate, long-term advances from the FHLB with remaining maturities are as follows at the dates indicated: 2022 2021 December 31, Amount Weighted Amount Weighted (Dollars in Thousands) Due in One Year $ — — % $ 3,000 2.41 % Due After One Year to Two Years — — — — Due After Two Years to Three Years — — — — Total $ — — $ 3,000 2.41

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Reconciliation of Income Tax Provision	Reconciliation of income tax provision for the periods indicated are as follows: Year Ended December 31, 2022 2021 (Dollars in Thousands) Current Payable $ 3,368 $ 3,373 Deferred Benefit (535) (248) Total Provision $ 2,833 $ 3,125
Summary of Net Deferred Tax Assets and Liabilities	The tax effects of deductible and taxable temporary differences that gave rise to significant portions of the net deferred tax assets and liabilities are as follows: December 31, 2022 2021 (Dollars in Thousands) Deferred Tax Assets: Allowance for Loan Losses $ 2,762 $ 2,507 Non-Accrual Loan Interest 54 65 Amortization of Intangibles 105 95 Unrealized Loss of AFS - Merger Tax Adjustment 731 789 Postretirement Benefits 20 23 Net Unrealized Loss on Securities 7,206 254 Stock-Based Compensation Expense 70 66 Gas Lease - Deferred Revenue 37 65 Accrued Payroll — 33 Purchase Accounting Adjustments - Acquired Loans 105 156 Lease Liability 450 189 Right of Use Asset Impairment 60 43 Purchase Accounting Adjustments - Fixed Assets 62 — Restructuring Costs 139 238 Other — 10 Gross Deferred Tax Assets 11,801 4,533 Deferred Tax Liabilities: Deferred Origination Fees and Costs 277 280 Discount Accretion 34 24 Depreciation 1,402 1,425 Net Unrealized Gain on Equity Securities 1 37 Mortgage Servicing Rights 136 157 Accrued Payroll 3 — ROU Asset 464 194 Purchase Accounting Adjustments - Core Deposit Intangible 549 948 Purchase Accounting Adjustments - Fixed Assets — 25 Purchase Accounting Adjustments - Certificates of Deposit — — Goodwill 74 74 Other 5 — Gross Deferred Tax Liabilities 2,945 3,164 Net Deferred Tax Assets $ 8,856 $ 1,369
Reconciliation of Federal Income Tax Expense	A reconciliation of the federal income tax expense at statutory income tax rates and the actual income tax expense on income before taxes for the periods indicated is as follows: 2022 2021 Year Ended December 31, Amount Percent of Pre-tax Income Amount Percent of Pre-tax Income (Dollars in Thousands) Provision at Statutory Rate $ 2,957 21.0 % $ 3,086 21.0 % State Taxes (Net of Federal Benefit) 222 1.6 198 1.4 Tax-Free Income (192) (1.4) (216) (1.5) BOLI Income (122) (0.9) (124) (0.9) Stock Options - ISO 25 0.2 12 0.1 Goodwill Impairment — — 1 — Other (57) (0.4) 168 1.0 Actual Tax Expense and Effective Rate $ 2,833 20.1 % $ 3,125 21.1 %

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Awards and Stock Option Grants	Details of the restricted stock award and stock option grants under the 2021 Equity Incentive Plan are summarized for the year ended December 31, 2022 as follows. The Company did not grant restricted stock awards or stock options for the year ended December 31, 2021. 2022 Number of Restricted Shares Granted 27,765 Weighted Average Grant Date Common Stock Price $ 25.29 Restricted Shares Market Value Before Tax $ 702,000 Number of Stock Options Granted 104,465 Stock Options Market Value Before Tax $ 510,000 Summary of Significant Assumptions for Newly Issued Stock Options Expected Life in Years 6.5 Expected Dividend Yield 3.79% Risk-free Interest Rate 1.97% Expected Volatility 28.82% Weighted Average Grant Date Fair Value $ 4.88
Summary of Stock Option Data	The following table presents stock option data for the period indicated: 2022 2021 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Outstanding Options at Beginning of Year 207,641 $ 24.01 4.8 218,683 $ 23.91 5.8 Granted 104,465 25.31 — — Exercised (15,500) 21.54 (8,600) 21.29 Forfeited (12,858) 26.43 (2,442) 24.18 Outstanding Options at End of Year 283,748 24.52 5.6 207,641 24.01 4.8 Exercisable Options at End of Year 174,683 $ 24.42 3.5 187,015 $ 24.17 4.4 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options December 31, 2020 38,442 $ 24.40 8.0 Granted — $ — Exercised (17,816) $ 26.43 Forfeited — $ — Nonvested Options December 31, 2021 20,626 $ 22.64 7.8 Granted 104,465 25.31 Vested (9,354) 24.42 Forfeited (6,672) 26.01 Nonvested Options at December 31, 2022 109,065 $ 24.67 9.1
Summary of Restricted Stock Award Data	The following table presents restricted stock award data for the period indicated. Number of Shares Weighted Average Grant Date Fair Value Price Weighted Average Remaining Service Period in Years Nonvested at December 31, 2020 76,190 $ 24.08 6.3 Granted — — 0.0 Vested (19,600) 24.67 5.2 Forfeited (450) 20.38 Nonvested Restricted Stock at December 31, 2021 56,140 $ 23.90 5.3 Granted 27,765 25.29 4.3 Vested (16,065) 24.60 4.2 Forfeited (3,715) 24.01 Nonvested Restricted Stock at December 31, 2022 64,125 $ 24.32 4.3

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Summary of Unused and Available Credit Balances	The unused and available credit balances of financial instruments whose contracts represent credit risk are as follows: December 31, 2022 2021 (Dollars in Thousands) Standby Letters of Credit $ 110 $ 110 Performance Letters of Credit 1,064 2,873 Construction Mortgages 45,722 55,597 Personal Lines of Credit 6,824 7,055 Overdraft Protection Lines 5,241 5,709 Home Equity Lines of Credit 22,784 21,187 Commercial Lines of Credit 74,921 83,316 Total $ 156,666 $ 175,847

Stockholders' Equity and Regu_2

Stockholders' Equity and Regulatory Capital (Tables)	12 Months Ended
	Dec. 31, 2022
Regulatory Assets and Liabilities Disclosure [Abstract]
Summary of Actual Capital Ratios	The following table presents the Bank’s regulatory capital amounts and ratios, as well as the minimum amounts and ratios required to be well capitalized at the dates indicated. 2022 2021 December 31, Amount Ratio Amount Ratio (Dollars in Thousands) Common Equity Tier 1 Capital (to Risk-Weighted Assets) Actual $ 121,188 12.33 % $ 113,086 11.95 % For Capital Adequacy Purposes 44,221 4.50 42,571 4.50 To Be Well Capitalized 63,875 6.50 61,491 6.50 Tier I Capital (to Risk-Weighted Assets) Actual 121,188 12.33 113,086 11.95 For Capital Adequacy Purposes 58,961 6.00 56,761 6.00 To Be Well Capitalized 78,615 8.00 75,682 8.00 Total Capital (to Risk-Weighted Assets) Actual 133,478 13.58 124,668 13.18 For Capital Adequacy Purposes 78,615 8.00 75,682 8.00 To Be Well Capitalized 98,269 10.00 94,602 10.00 Tier I Leverage Capital (to Adjusted Total Assets) Actual 121,188 8.66 113,086 7.76 For Capital Adequacy Purposes 55,969 4.00 58,307 4.00 To Be Well Capitalized 69,962 5.00 72,884 5.00

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2022
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. Year Ended December 31, 2022 2021 (Dollars in Thousands) Operating $ 350 $ 330 Short-term — 34 Variable 28 31 Total Lease Expense $ 378 $ 395 December 31, 2022 2021 (Dollars in Thousands) Operating Leases: ROU Assets $ 1,926 $ 674 Weighted Average Lease Term in Years 8.13 7.33 Weighted Average Discount Rate 2.87 % 2.51 %
Summary of Maturity Analysis of Lease Liabilities for Operating Leases	December 31, 2022 (Dollars in Thousands) Maturity Analysis: Due in One Year $ 358 Due After One Year to Two Years 355 Due After Two Years to Three Years 272 Due After Three Years to Four Years 233 Due After Four to Five Years 233 Due After Five Years 888 Total $ 2,339 Less: Present Value Discount 251 Lease Liabilities $ 2,088

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2022
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. Servicing Rights Valuation Allowance Net Carrying Value (Dollars in Thousands) December 31, 2020 $ 1,029 $ (373) $ 656 Additions 100 — 100 Amortization (300) — (300) Valuation Allowance Adjustment — 274 274 December 31, 2021 $ 829 $ (99) $ 730 Additions — — — Amortization (196) — (196) Valuation Allowance Adjustment — 99 99 December 31, 2022 $ 633 $ — $ 633

Fair Value Disclosure (Tables)

Fair Value Disclosure (Tables)	12 Months Ended
	Dec. 31, 2022
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 from Level 1 to Level 2 and no transfers into or out of Level 3 during the years ended December 31, 2022 and 2021, respectively. December 31, Fair Value Hierarchy 2022 2021 (Dollars in Thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 44,634 $ 52,561 Obligations of States and Political Subdivisions Level 2 13,342 18,955 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 41,427 56,559 Collateralized Mortgage Obligations - Government Sponsored Enterprises Level 2 79,642 86,583 Corporate Debt Level 2 8,315 7,450 Total Available-for-Sale Debt Securities 187,360 222,108 Equity Securities Mutual Funds Level 1 875 990 Other Level 1 1,823 1,876 Total Equity Securities 2,698 2,866 Total Securities $ 190,058 $ 224,974
Fair Value Measurement on a Nonrecurring Basis	The following table presents the financial assets measured at fair value on a nonrecurring basis on the Consolidated Statements of Financial Condition as of the dates indicated by level within the fair value hierarchy. The table also presents the significant unobservable inputs used in the fair value measurements. Impaired loans that are collateral dependent are written down to fair value through the establishment of specific reserves. Techniques used to value the collateral that secure the impaired loans include quoted market prices for identical assets classified as Level 1 inputs or observable inputs, employed by certified appraisers, for similar assets classified as Level 2 inputs. In cases where valuation techniques included inputs that are unobservable and are based on estimates and assumptions developed by management based on the best information available under each circumstance, the asset valuation is classified as Level 3 inputs. Financial Asset Fair Value Hierarchy December 31, Valuation Technique Significant Unobservable Inputs Range Weighted Average (Dollars in Thousands) Impaired Loans Individually Assessed Level 3 $ 1,591 Appraisal of Collateral (1) Appraisal Adjustments (2) 0% to 8% 7.2% Financial Asset Fair Value Hierarchy December 31, Valuation Technique Significant Unobservable Inputs Range Weighted Average (Dollars in Thousands) Impaired Loans Individually Assessed Level 3 $ 1,980 Appraisal of Collateral (1) Appraisal Adjustments (2) 0% to 50% 15.8% MSRs Level 3 141 Discounted Cash Flow Discount Rate 9% to 11% 10.2% Prepayment Speed 6% to 36% 16.0% OREO Level 3 36 Appraisal of Collateral (1) Liquidation Expenses (2) 10% to 30% 26.6% (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 estimated fair values of the Company’s financial instruments at the dates indicated are as follows: 2022 2021 December 31, 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 $ 82,957 $ 82,957 $ 63,968 $ 63,968 Non-Interest Bearing Level 1 20,743 20,743 55,706 55,706 Securities See Above 190,058 190,058 224,974 224,974 Loans, Net Level 3 1,037,054 1,011,098 1,009,214 1,039,980 Restricted Stock Level 2 2,749 2,749 3,403 3,403 Mortgage Servicing Rights Level 3 633 1,000 730 773 Accrued Interest Receivable Level 2 3,983 3,983 3,350 3,350 Financial Liabilities: Deposits Level 2 1,268,503 1,264,846 1,226,613 1,227,653 Short-term Borrowings Level 2 8,060 8,060 39,266 39,266 Other Borrowed Funds FHLB Borrowings Level 2 — — 3,000 3,000 Subordinated Debt Level 2 14,638 13,490 14,601 15,000 Accrued Interest Payable Level 2 355 355 486 486

Other Noninterest Expense (Tabl

Other Noninterest Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Schedule of Other Noninterest Expenses	The details for other noninterest expense for the Company’s Consolidated Statements of Income are as follows: Year Ended December 31, 2022 2021 (Dollars in Thousands) Non-employee Compensation $ 570 $ 611 Printing and Supplies 250 281 Postage 339 312 Telephone 518 612 Charitable Contributions 173 323 Dues and Subscriptions 174 156 Loan Expenses 538 390 Meals and Entertainment 143 122 Travel 173 107 Training 61 52 Bank Assessment 194 180 Insurance 275 233 Miscellaneous 436 520 TOTAL OTHER NONINTEREST EXPENSE $ 3,844 $ 3,899

Condensed Financial Statement_2

Condensed Financial Statements of Parent Company (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheet	Financial information pertaining only to CB Financial Services, Inc., is as follows: Statements of Financial Condition December 31, 2022 2021 (Dollars in Thousands) ASSETS Cash and Due From Banks $ 14,516 $ 18,567 Equity Securities, at Fair Value 1,822 1,877 Investment in Community Bank 107,727 126,262 Other Assets 814 1,123 TOTAL ASSETS $ 124,879 $ 147,829 LIABILITIES AND STOCKHOLDERS' EQUITY Other Borrowings $ 14,638 $ 14,601 Other Liabilities 86 104 Stockholders' Equity 110,155 133,124 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 124,879 $ 147,829
Condensed Income Statement	Year Ended December 31, 2022 2021 (Dollars in Thousands) Interest and Dividend Income $ 78 $ 71 Dividend from Bank Subsidiary 4,947 9,675 Interest Expense 622 37 Net Interest and Dividend Income 4,403 9,709 Net (Loss) Gain on Securities (54) 329 Noninterest Expense 19 12 Income Before Undistributed Net Income of Subsidiary and Income Tax Expense (Benefit) 4,330 10,026 Undistributed Net Income of Subsidiary 6,778 1,607 Income Before Income Tax (Benefit) Expense 11,108 11,633 Income Tax (Benefit) Expense (139) 63 NET INCOME $ 11,247 $ 11,570
Condensed Cash Flow Statement	Year Ended December 31, 2022 2021 (Dollars in Thousands) OPERATING ACTIVITIES Net Income $ 11,247 $ 11,570 Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities: Undistributed Net Income of Subsidiary (6,778) (1,607) Noncash Expense for Stock-Based Compensation 600 566 Loss (Gain) on Equity Securities 55 (329) Other, net 290 (423) NET CASH PROVIDED BY OPERATING ACTIVITIES 5,414 9,777 INVESTING ACTIVITIES Purchases of Equity Securities — (100) Proceeds from Sales of Equity Securities — 36 NET CASH USED IN INVESTING ACTIVITIES — (64) FINANCING ACTIVITIES Net Proceeds from Other Borrowings 37 14,601 Cash Dividends Paid (4,920) (5,168) Treasury Stock, Purchases at Cost (4,802) (4,143) Exercise of Stock Options 220 98 NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (9,465) 5,388 (DECREASE) INCREASE IN CASH AND DUE FROM BANKS (4,051) 15,101 CASH AND DUE FROM BANKS AT BEGINNING OF THE YEAR 18,567 3,466 CASH AND DUE FROM BANKS AT END OF THE YEAR $ 14,516 $ 18,567

Segment Reporting and Related_2

Segment Reporting and Related Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Selected Financial Data of Subsidiaries	The following table represents selected financial data for the Company’s subsidiaries and consolidated results for 2022 and 2021. Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in Thousands) December 31, 2022 Assets $ 1,409,510 $ 5,585 $ 124,879 $ (131,036) $ 1,408,938 Liabilities 1,301,783 1,996 14,724 (19,720) 1,298,783 Stockholders' Equity 107,727 3,589 110,155 (111,316) 110,155 December 31, 2021 Assets $ 1,425,588 $ 5,110 $ 147,829 $ (153,048) $ 1,425,479 Liabilities 1,299,325 1,731 14,705 (23,406) 1,292,355 Stockholders' Equity 126,263 3,379 133,124 (129,642) 133,124 Year Ended December 31, 2022 Interest and Dividend Income $ 47,632 $ 6 $ 5,025 $ (4,947) $ 47,716 Interest Expense 4,159 — 622 — 4,781 Net Interest and Dividend Income 43,473 6 4,403 (4,947) 42,935 Provision (Recovery) for Loan Losses 3,784 — — — 3,784 Net Interest and Dividend Income After (Recovery) Provision for Loan Losses 39,689 6 4,403 (4,947) 39,151 Noninterest Income (Loss) 3,867 6,007 (54) — 9,820 Noninterest Expense 30,737 4,135 19 — 34,891 Undistributed Net Income of Subsidiary 1,315 — 6,778 (8,093) — Income Before Income Tax Expense 14,134 1,878 11,108 (13,040) 14,080 Income Tax (Benefit) Expense 2,409 563 (139) — 2,833 Net Income $ 11,725 $ 1,315 $ 11,247 $ (13,040) $ 11,247 Year Ended December 31, 2021 Interest and Dividend Income $ 43,481 $ 6 $ 9,746 $ (9,676) $ 43,557 Interest Expense 3,368 — 37 — 3,405 Net Interest and Dividend Income 40,113 6 9,709 (9,676) 40,152 (Recovery) Provision for Loan Losses (1,125) — — — (1,125) Net Interest and Dividend Income After (Recovery) Provision for Loan Losses 41,238 6 9,709 (9,676) 41,277 Noninterest Income 10,338 5,613 329 — 16,280 Noninterest Expense 38,810 4,040 12 — 42,862 Undistributed Net Income of Subsidiary 1,105 — 1,607 (2,712) — Income Before Income Tax Expense 13,871 1,579 11,633 (12,388) 14,695 Income Tax Expense 2,588 474 63 — 3,125 Net Income $ 11,283 $ 1,105 $ 11,570 $ (12,388) $ 11,570

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)		12 Months Ended
	Jun. 10, 2021 USD ($)	Dec. 31, 2022 USD ($) segment branch office reportingUnit shares	Dec. 31, 2021 USD ($) branch	Jun. 30, 2021 branch	Dec. 31, 2020 USD ($)
Real Estate Properties [Line Items]
Number of branches consolidated | branch		1	6	6
Number of branches sold | branch			2
Number of operating segments | segment		2
Federal home loan bank stock		$ 2,700,000	$ 3,300,000
Number of reporting units | reportingUnit		2
Goodwill impairment		$ 0	0
Impairment	$ 1,200,000	$ 0	1,178,000
Number of shares authorized (in shares) | shares		500,000
Corporate debt security		$ 187,360,000	222,108,000
Allowance for loan losses		12,819,000	11,582,000		$ 12,771,000
Stockholders' Equity		110,155,000	133,124,000		134,530,000
Retained Earnings
Real Estate Properties [Line Items]
Stockholders' Equity		63,861,000	57,534,000		51,132,000
Pro Forma | Cumulative Effect, Period of Adoption, Adjustment
Real Estate Properties [Line Items]
Allowance for loan losses		3,400,000
Increase in ACL for unfunded commitments		700,000
Pro Forma | Cumulative Effect, Period of Adoption, Adjustment | Retained Earnings
Real Estate Properties [Line Items]
Stockholders' Equity		2,100,000
Nonperforming Financial Instruments
Real Estate Properties [Line Items]
Real estate acquired through foreclosure		$ 0	36,000
Expired Stock Option Plan
Real Estate Properties [Line Items]
Award expiration period		10 years
Accounting Standards Update 2020-04
Real Estate Properties [Line Items]
Outstanding loan balances		$ 129,000,000
Corporate debt security		$ 5,000,000
Community Bank Segment
Real Estate Properties [Line Items]
Reporting unit, percentage of goodwill		100%
Real Estate | Construction
Real Estate Properties [Line Items]
Allowance for loan losses		$ 502,000	1,249,000		$ 889,000
Stock Options
Real Estate Properties [Line Items]
Number of shares authorized (in shares) | shares		271,431
Share limit		1
Restricted Stock Awards or Units
Real Estate Properties [Line Items]
Number of shares authorized (in shares) | shares		135,715
Share limit		2.5
Restricted Stock
Real Estate Properties [Line Items]
Award expiration period		10 years
Award vesting period		5 years
Restricted Stock | Share-based Payment Arrangement, Tranche One
Real Estate Properties [Line Items]
Percentage of award vesting rights		20%
Core Deposits
Real Estate Properties [Line Items]
Impairment			1,178,000
Customer Lists
Real Estate Properties [Line Items]
Impairment			0
Minimum | Real Estate | Construction
Real Estate Properties [Line Items]
Financing receivable, construction phase period		12 months
Minimum | Core Deposits
Real Estate Properties [Line Items]
Useful life of finite-lived intangible assets		6 years 6 months
Minimum | Customer Lists
Real Estate Properties [Line Items]
Useful life of finite-lived intangible assets		9 years 6 months
Maximum | Real Estate | Construction
Real Estate Properties [Line Items]
Financing receivable, construction phase period		18 months
Maximum | Core Deposits
Real Estate Properties [Line Items]
Useful life of finite-lived intangible assets		9 years 3 months 18 days
Furniture, Fixtures, and Equipment | Minimum
Real Estate Properties [Line Items]
Useful life		3 years
Furniture, Fixtures, and Equipment | Maximum
Real Estate Properties [Line Items]
Useful life		7 years
Building | Minimum
Real Estate Properties [Line Items]
Useful life		27 years 6 months
Building | Maximum
Real Estate Properties [Line Items]
Useful life		40 years
Leasehold Improvements | Minimum
Real Estate Properties [Line Items]
Useful life		7 years
Leasehold Improvements | Maximum
Real Estate Properties [Line Items]
Useful life		15 years
Atlantic Community Bankers's Bank Stocks
Real Estate Properties [Line Items]
Restricted investments		$ 85,000	$ 85,000
PENNSYLVANIA
Real Estate Properties [Line Items]
Number of offices | office		10
WEST VIRGINIA
Real Estate Properties [Line Items]
Number of offices | office		3

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Convertible securities (in shares)	0	0

Earnings Per Share - Basic and

Earnings Per Share - Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net Income	$ 11,247	$ 11,570
Weighted-Average Common Shares Outstanding (in shares)	5,136,670	5,382,441
Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) (in shares)	12,642	10,288
Diluted (in shares)	5,149,312	5,392,729
Earnings Per Share:
Basic (in dollars per share)	$ 2.19	$ 2.15
Diluted (in dollars per share)	$ 2.18	$ 2.15

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Computation of Diluted Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock Options
Earnings Per Share [Line Items]
Shares of common stock outstanding not included in diluted earnings per share (in shares)	163,348	69,741
Restricted Stock
Earnings Per Share [Line Items]
Shares of common stock outstanding not included in diluted earnings per share (in shares)	38,140	17,100

Securities - Amortized Cost and

Securities - Amortized Cost and Fair Value of Investment Securities Available-for-sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities:
Amortized Cost	$ 220,808	$ 223,290
Gross Unrealized Gains	0	2,638
Gross Unrealized Losses	(33,448)	(3,820)
Available-for-Sale Debt Securities, at Fair Value	187,360	222,108
Marketable Equity Securities:
Equity Securities, at Fair Value	2,698	2,866
Total Securities	190,058	224,974
U.S. Government Agencies
Debt Securities:
Amortized Cost	53,993	53,992
Gross Unrealized Gains	0	2
Gross Unrealized Losses	(9,359)	(1,433)
Available-for-Sale Debt Securities, at Fair Value	44,634	52,561
Obligations of States and Political Subdivisions
Debt Securities:
Amortized Cost	14,053	17,951
Gross Unrealized Gains	0	1,004
Gross Unrealized Losses	(711)	0
Available-for-Sale Debt Securities, at Fair Value	13,342	18,955
Mortgage-Backed Securities - Government Sponsored Enterprises
Debt Securities:
Amortized Cost	46,345	55,373
Gross Unrealized Gains	0	1,468
Gross Unrealized Losses	(4,918)	(282)
Available-for-Sale Debt Securities, at Fair Value	41,427	56,559
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Debt Securities:
Amortized Cost	96,930	88,493
Gross Unrealized Gains	0	164
Gross Unrealized Losses	(17,288)	(2,074)
Available-for-Sale Debt Securities, at Fair Value	79,642	86,583
Corporate Debt
Debt Securities:
Amortized Cost	9,487	7,481
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(1,172)	(31)
Available-for-Sale Debt Securities, at Fair Value	8,315	7,450
Mutual Funds
Marketable Equity Securities:
Equity Securities, at Fair Value	875	990
Other
Marketable Equity Securities:
Equity Securities, at Fair Value	$ 1,823	$ 1,876

Securities - Gross Unrealized L

Securities - Gross Unrealized Losses and Fair Value by Investment Category and Continuous Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2022 USD ($) security	Dec. 31, 2021 USD ($) security
Less than 12 months
Number of Securities | security	82	25
Fair Value	$ 62,435	$ 131,511
Gross Unrealized Losses	$ (5,857)	$ (2,656)
12 Months or Greater
Number of Securities | security	32	7
Fair Value	$ 124,925	$ 31,830
Gross Unrealized Losses	$ (27,591)	$ (1,164)
Total
Number of Securities | security	114	32
Fair Value	$ 187,360	$ 163,341
Gross Unrealized Losses	$ (33,448)	$ (3,820)
U.S. Government Agencies
Less than 12 months
Number of Securities | security	1	5
Fair Value	$ 2,600	$ 17,729
Gross Unrealized Losses	$ (400)	$ (269)
12 Months or Greater
Number of Securities | security	12	7
Fair Value	$ 42,034	$ 31,830
Gross Unrealized Losses	$ (8,959)	$ (1,164)
Total
Number of Securities | security	13	12
Fair Value	$ 44,634	$ 49,559
Gross Unrealized Losses	$ (9,359)	$ (1,433)
Obligations of States and Political Subdivisions
Less than 12 months
Number of Securities | security	34
Fair Value	$ 13,342
Gross Unrealized Losses	$ (711)
12 Months or Greater
Number of Securities | security	0
Fair Value	$ 0
Gross Unrealized Losses	$ 0
Total
Number of Securities | security	34
Fair Value	$ 13,342
Gross Unrealized Losses	$ (711)
Mortgage-Backed Securities - Government Sponsored Enterprises
Less than 12 months
Number of Securities | security	34	8
Fair Value	$ 19,433	$ 28,772
Gross Unrealized Losses	$ (1,018)	$ (282)
12 Months or Greater
Number of Securities | security	8	0
Fair Value	$ 21,994	$ 0
Gross Unrealized Losses	$ (3,900)	$ 0
Total
Number of Securities | security	42	8
Fair Value	$ 41,427	$ 28,772
Gross Unrealized Losses	$ (4,918)	$ (282)
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Less than 12 months
Number of Securities | security	12	10
Fair Value	$ 25,395	$ 77,560
Gross Unrealized Losses	$ (3,393)	$ (2,074)
12 Months or Greater
Number of Securities | security	10	0
Fair Value	$ 54,247	$ 0
Gross Unrealized Losses	$ (13,895)	$ 0
Total
Number of Securities | security	22	10
Fair Value	$ 79,642	$ 77,560
Gross Unrealized Losses	$ (17,288)	$ (2,074)
Corporate Debt
Less than 12 months
Number of Securities | security	1	2
Fair Value	$ 1,665	$ 7,450
Gross Unrealized Losses	$ (335)	$ (31)
12 Months or Greater
Number of Securities | security	2	0
Fair Value	$ 6,650	$ 0
Gross Unrealized Losses	$ (837)	$ 0
Total
Number of Securities | security	3	2
Fair Value	$ 8,315	$ 7,450
Gross Unrealized Losses	$ (1,172)	$ (31)

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Investment Securities [Line Items]
Debt securities, available-for-sale, realized gain	$ 0	$ 225
Public Deposits, Short Term Borrowings And Other
Investment Securities [Line Items]
Investment securities available for sale	$ 175,600	$ 121,000

Securities - Maturities of Inve

Securities - Maturities of Investment Securities Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost
Due in One Year or Less	$ 245
Due after One Year through Five Years	12,844
Due after Five Years through Ten Years	71,716
Due after Ten Years	136,003
Amortized Cost	220,808	$ 223,290
Fair Value
Due in One Year or Less	244
Due after One Year through Five Years	11,559
Due after Five Years through Ten Years	61,383
Due after Ten Years	114,174
Fair Value	$ 187,360	$ 222,108

Securities - Gains (Losses) of

Securities - Gains (Losses) of Sales of Available-for-sale Investment Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Securities
Gross Realized Gain	$ 0	$ 225
Gross Realized Loss	0	0
Net Gain on Debt Securities	0	225
Equity Securities
Net Unrealized (Loss) Gain Recognized on Securities Held	(168)	295
Net Realized Gain Recognized on Securities Sold	0	6
Net (Loss) Gain on Equity Securities	(168)	301
Net (Loss) Gain on Securities	$ (168)	$ 526

Loans and Related Allowance f_3

Loans and Related Allowance for Loan Losses - Composition of Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	$ 1,049,873	$ 1,020,796
Allowance for loan losses	(12,819)	(11,582)	$ (12,771)
Loans, Net	1,037,054	1,009,214
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	330,725	320,798
Allowance for loan losses	(2,074)	(1,420)	(2,249)
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	436,805	392,124
Allowance for loan losses	(5,810)	(5,960)	(6,010)
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	44,923	85,028
Allowance for loan losses	(502)	(1,249)	(889)
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	70,044	89,010
Allowance for loan losses	(2,313)	(1,151)	(1,423)
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	146,927	122,152
Allowance for loan losses	(1,517)	(1,050)	(1,283)
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Loans	20,449	11,684
Allowance for loan losses	$ 0	$ 0	$ 0

Loans and Related Allowance f_4

Loans and Related Allowance for Loan Losses - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) loan contract	Dec. 31, 2021 USD ($) contract loan	Dec. 31, 2020 USD ($)
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan losses	$ 12,819,000	$ 11,582,000	$ 12,771,000
Net deferred PPP loan origination fees unearned	(1,200,000)	1,900,000
Nonaccrual commercial real estate loans	2,895,000	266,000
Unrecorded interest income related to nonaccrual loans	203,000	122,000
Investment of loans evaluated for impairment	575,000
Mortgage loans in process of foreclosure	$ 1,400,000	$ 571,000
Number of loans classified as TDRs | loan	12	15
TDR amount	$ 4,000,000	$ 4,700,000
Non-TDR Loan Modifications, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Number of loans | loan		1
Amount		$ 1,900,000
Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Increase (decrease) in finance receivables	(11,800,000)
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan losses	2,313,000	1,151,000	1,423,000
Nonaccrual commercial real estate loans	2,712,000	0
Decrease in nonaccrual commercial and industry loans	1,500,000
Commercial and Industrial | Residential
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, modifications, troubled debt restructuring, paid off		8,000
Commercial and Industrial | Paycheck Protection Program, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Amortization of deferred loan origination fees, net	673,000	1,700,000
Allowance for loan losses	0	0
Net deferred PPP loan origination fees unearned	5,000	678,000
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan losses	2,074,000	1,420,000	2,249,000
Nonaccrual commercial real estate loans	32,000	13,000
Financing receivable, modifications, troubled debt restructuring, paid off	39,000	$ 3,000
Loans paid off | loan		1
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan losses	5,810,000	$ 5,960,000	6,010,000
Nonaccrual commercial real estate loans	0	40,000
Financing receivable, modifications, troubled debt restructuring, paid off	$ 270,000
Loans paid off | loan	2
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan losses	$ 1,517,000	1,050,000	$ 1,283,000
Nonaccrual commercial real estate loans	$ 151,000	$ 213,000
Number of TDRs subsequently defaulted | contract	0	0

Loans and Related Allowance f_5

Loans and Related Allowance for Loan Losses - Summary of PPP Loan Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($) loan
Principal Balance
Beginning Balance	$ 1,020,796
Ending Balance	1,049,873	$ 1,020,796
Commercial and Industrial
Principal Balance
Beginning Balance	89,010
Ending Balance	$ 70,044	$ 89,010
Commercial and Industrial | Paycheck Protection Program, CARES Act
Number of Loans
Beginning Balance | loan	155	507
PPP Loans Originated | loan	0	218
PPP Loan Forgiveness | loan	(145)	(570)
Ending Balance | loan	10	155
Principal Balance
Beginning Balance	$ 25,201	$ 55,096
PPP Loans Originated	0	34,617
PPP Loan Forgiveness	(25,038)	(63,958)
Principal Payments or Net Deferred Origination Fees Recognized on Unforgiven PPP Loans	(32)	(554)
Ending Balance	131	25,201
Net Deferred Origination Fees
Beginning Balance	678	1,133
PPP Loans Originated	0	1,268
PPP Loan Forgiveness	(671)	(1,558)
Principal Payments or Net Deferred Origination Fees Recognized on Unforgiven PPP Loans	(2)	(165)
Ending Balance	$ 5	$ 678

Loans and Related Allowance f_6

Loans and Related Allowance for Loan Losses - Credit Quality Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	$ 1,049,873	$ 1,020,796
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	991,155	949,636
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	43,804	55,579
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	14,499	15,069
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	415	512
Real Estate | Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	330,725	320,798
Real Estate | Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	436,805	392,124
Real Estate | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	44,923	85,028
Real Estate | Pass | Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	327,531	317,964
Real Estate | Pass | Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	395,168	355,895
Real Estate | Pass | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	42,693	69,441
Real Estate | Special Mention | Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	1,180	845
Real Estate | Special Mention | Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	29,680	27,168
Real Estate | Special Mention | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	1,912	13,035
Real Estate | Substandard | Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	2,014	1,989
Real Estate | Substandard | Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	11,957	9,061
Real Estate | Substandard | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	318	2,552
Real Estate | Doubtful | Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	0	0
Real Estate | Doubtful | Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	0	0
Real Estate | Doubtful | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	0	0
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	70,044	89,010
Commercial and Industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	58,562	72,584
Commercial and Industrial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	10,977	14,463
Commercial and Industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	90	1,451
Commercial and Industrial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	415	512
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	146,927	122,152
Consumer | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	146,807	122,136
Consumer | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	0	0
Consumer | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	120	16
Consumer | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	0	0
Other
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	20,449	11,684
Other | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	20,394	11,616
Other | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	55	68
Other | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	0	0
Other | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	$ 0	$ 0

Loans and Related Allowance f_7

Loans and Related Allowance for Loan Losses - Loans by Aging Categories (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Total Loans	$ 1,049,873	$ 1,020,796
Non- Accrual	3,998	4,963
Loans Current
Financing Receivable, Past Due [Line Items]
Total Loans	1,041,404	1,012,860
Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	4,471	2,973
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	4,371	2,875
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	100	98
90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | Residential
Financing Receivable, Past Due [Line Items]
Total Loans	330,725	320,798
Non- Accrual	1,649	1,393
Real Estate | Commercial
Financing Receivable, Past Due [Line Items]
Total Loans	436,805	392,124
Non- Accrual	1,814	2,058
Real Estate | Construction
Financing Receivable, Past Due [Line Items]
Total Loans	44,923	85,028
Non- Accrual	0	0
Real Estate | Loans Current | Residential
Financing Receivable, Past Due [Line Items]
Total Loans	325,591	317,583
Real Estate | Loans Current | Commercial
Financing Receivable, Past Due [Line Items]
Total Loans	434,933	389,522
Real Estate | Loans Current | Construction
Financing Receivable, Past Due [Line Items]
Total Loans	44,923	85,028
Real Estate | Total Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Loans	3,485	1,822
Real Estate | Total Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Total Loans	58	544
Real Estate | Total Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | 30-59 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Loans	3,451	1,805
Real Estate | 30-59 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Total Loans	58	544
Real Estate | 30-59 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | 60-89 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Loans	34	17
Real Estate | 60-89 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | 60-89 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | 90 Days Or More Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | 90 Days Or More Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real Estate | 90 Days Or More Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total Loans	70,044	89,010
Non- Accrual	415	1,496
Commercial and Industrial | Loans Current
Financing Receivable, Past Due [Line Items]
Total Loans	69,621	87,407
Commercial and Industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8	107
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8	107
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Commercial and Industrial | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Consumer
Financing Receivable, Past Due [Line Items]
Total Loans	146,927	122,152
Non- Accrual	120	16
Consumer | Loans Current
Financing Receivable, Past Due [Line Items]
Total Loans	145,887	121,636
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	920	500
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	854	419
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	66	81
Consumer | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Other
Financing Receivable, Past Due [Line Items]
Total Loans	20,449	11,684
Non- Accrual	0	0
Other | Loans Current
Financing Receivable, Past Due [Line Items]
Total Loans	20,449	11,684
Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Other | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	$ 0	$ 0

Loans and Related Allowance f_8

Loans and Related Allowance for Loan Losses - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
With No Related Allowance Recorded:
Recorded Investment	$ 13,474	$ 13,385
Unpaid Principal Balance	13,908	13,750
Average Recorded Investment	13,150	32,482
Interest Income Recognized	654	1,056
With A Related Allowance Recorded:
Recorded Investment	1,615	2,279
Related Allowance	24	299
Unpaid Principal Balance	1,615	2,279
Average Recorded Investment	2,037	1,906
Interest Income Recognized	116	55
Total Impaired Loans:
Recorded Investment	15,089	15,664
Related Allowance	24	299
Unpaid Principal Balance	15,523	16,029
Average Recorded Investment	15,187	34,388
Interest Income Recognized	770	1,111
Real Estate | Residential
With No Related Allowance Recorded:
Recorded Investment	1,042	1,133
Unpaid Principal Balance	1,047	1,137
Average Recorded Investment	1,085	1,158
Interest Income Recognized	51	46
With A Related Allowance Recorded:
Related Allowance	0	0
Total Impaired Loans:
Recorded Investment	1,042	1,133
Related Allowance	0	0
Unpaid Principal Balance	1,047	1,137
Average Recorded Investment	1,085	1,158
Interest Income Recognized	51	46
Real Estate | Commercial
With No Related Allowance Recorded:
Recorded Investment	11,609	9,733
Unpaid Principal Balance	11,766	9,787
Average Recorded Investment	10,928	27,207
Interest Income Recognized	549	927
With A Related Allowance Recorded:
Recorded Investment	1,608	266
Related Allowance	21	195
Unpaid Principal Balance	1,608	266
Average Recorded Investment	954	421
Interest Income Recognized	79	19
Total Impaired Loans:
Recorded Investment	13,217	9,999
Related Allowance	21	195
Unpaid Principal Balance	13,374	10,053
Average Recorded Investment	11,882	27,628
Interest Income Recognized	628	946
Real Estate | Construction
With No Related Allowance Recorded:
Recorded Investment	318	540
Unpaid Principal Balance	318	540
Average Recorded Investment	403	887
Interest Income Recognized	19	34
With A Related Allowance Recorded:
Recorded Investment	0	2,013
Related Allowance	0	104
Unpaid Principal Balance	0	2,013
Average Recorded Investment	830	169
Interest Income Recognized	36	7
Total Impaired Loans:
Recorded Investment	318	2,553
Related Allowance	0	104
Unpaid Principal Balance	318	2,553
Average Recorded Investment	1,233	1,056
Interest Income Recognized	55	41
Commercial and Industrial
With No Related Allowance Recorded:
Recorded Investment	505	1,979
Unpaid Principal Balance	777	2,286
Average Recorded Investment	734	3,230
Interest Income Recognized	35	49
With A Related Allowance Recorded:
Recorded Investment	7	0
Related Allowance	3	0
Unpaid Principal Balance	7	0
Average Recorded Investment	253	1,316
Interest Income Recognized	1	29
Total Impaired Loans:
Recorded Investment	512	1,979
Related Allowance	3	0
Unpaid Principal Balance	784	2,286
Average Recorded Investment	987	4,546
Interest Income Recognized	$ 36	$ 78

Loans and Related Allowance f_9

Loans and Related Allowance for Loan Losses - Loans Classified as TDRs (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Contracts | loan	1
Pre- Modification Outstanding Recorded Investment	$ 1,958
Post- Modification Outstanding Recorded Investment	1,958
Related Allowance	$ 0
Real Estate | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Contracts | loan	1
Pre- Modification Outstanding Recorded Investment	$ 1,958
Post- Modification Outstanding Recorded Investment	1,958
Related Allowance	$ 0

Loans and Related Allowance _10

Loans and Related Allowance for Loan Losses - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 11,582	$ 12,771
Charge-offs	(2,895)	(266)
Recoveries	348	202
Provision (Recovery) For Loan Losses	3,784	(1,125)
Ending Balance	12,819	11,582
Individually Evaluated for Impairment	24	299
Collectively Evaluated for Potential Impairment	12,795	11,283
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	1,420	2,249
Charge-offs	(32)	(13)
Recoveries	145	17
Provision (Recovery) For Loan Losses	541	(833)
Ending Balance	2,074	1,420
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	2,074	1,420
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	5,960	6,010
Charge-offs	0	(40)
Recoveries	0	0
Provision (Recovery) For Loan Losses	(150)	(10)
Ending Balance	5,810	5,960
Individually Evaluated for Impairment	21	195
Collectively Evaluated for Potential Impairment	5,789	5,765
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	1,249	889
Charge-offs	0	0
Recoveries	0	0
Provision (Recovery) For Loan Losses	(747)	360
Ending Balance	502	1,249
Individually Evaluated for Impairment	0	104
Collectively Evaluated for Potential Impairment	502	1,145
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	1,151	1,423
Charge-offs	(2,712)	0
Recoveries	117	43
Provision (Recovery) For Loan Losses	3,757	(315)
Ending Balance	2,313	1,151
Individually Evaluated for Impairment	3	0
Collectively Evaluated for Potential Impairment	2,310	1,151
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	1,050	1,283
Charge-offs	(151)	(213)
Recoveries	86	142
Provision (Recovery) For Loan Losses	532	(162)
Ending Balance	1,517	1,050
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	1,517	1,050
Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	0	0
Charge-offs	0	0
Recoveries	0	0
Provision (Recovery) For Loan Losses	0	0
Ending Balance	0	0
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	0	0
Unallocated
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	752	917
Charge-offs	0	0
Recoveries	0	0
Provision (Recovery) For Loan Losses	(149)	(165)
Ending Balance	603	752
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	$ 603	$ 752

Loans and Related Allowance _11

Loans and Related Allowance for Loan Losses - Loans Summarized by Individually Evaluated for Impairment and Collectively Evaluated for Potential Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	$ 15,089	$ 15,664
Collectively Evaluated for Potential Impairment	1,034,784	1,005,132
Total Loans	1,049,873	1,020,796
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	1,042	1,133
Collectively Evaluated for Potential Impairment	329,683	319,665
Total Loans	330,725	320,798
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	13,217	9,999
Collectively Evaluated for Potential Impairment	423,588	382,125
Total Loans	436,805	392,124
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	318	2,553
Collectively Evaluated for Potential Impairment	44,605	82,475
Total Loans	44,923	85,028
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	512	1,979
Collectively Evaluated for Potential Impairment	69,532	87,031
Total Loans	70,044	89,010
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	146,927	122,152
Total Loans	146,927	122,152
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment	0	0
Collectively Evaluated for Potential Impairment	20,449	11,684
Total Loans	$ 20,449	$ 11,684

Loans and Related Allowance _12

Loans and Related Allowance for Loan Losses - Accretable Discount on Loans Acquired at Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Beginning balance	$ 726	$ 1,194
Accretable Yield	(239)	(468)
Ending balance	$ 487	$ 726

Loans and Related Allowance _13

Loans and Related Allowance for Loan Losses - Related Party Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Related Parties [Roll Forward]
Beginning balance	$ 15,639	$ 10,893
Additions	4,650	6,644
Payments	(2,871)	(1,898)
Ending balance	$ 17,418	$ 15,639

Premises and Equipment - Classi

Premises and Equipment - Classifications of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total Premises and Equipment	$ 34,313	$ 34,285
Less: Accumulated Depreciation and Amortization	(16,469)	(15,886)
Premises and Equipment, Net	17,844	18,399
Land
Total Premises and Equipment	2,344	2,380
Building
Total Premises and Equipment	19,374	19,475
Leasehold Improvements
Total Premises and Equipment	749	730
Furniture, Fixtures, and Equipment
Total Premises and Equipment	10,201	10,283
Fixed Assets in Process
Total Premises and Equipment	$ 1,645	$ 1,417

Premises and Equipment - Narrat

Premises and Equipment - Narrative (Details) $ in Thousands		1 Months Ended	12 Months Ended
	Jun. 10, 2021 USD ($)	Dec. 31, 2021 USD ($) branch	Dec. 31, 2022 USD ($) branch	Dec. 31, 2021 USD ($) branch	Jun. 30, 2021 branch
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense			$ 1,000	$ 950
Number of branches consolidated | branch		6	1	6	6
Number of branches divested | branch		2		2
Net sale of deposits		$ 102,800		$ 102,800
Sale of loans		6,100		6,100
Sale of premises and equipment		795		795
Pre-tax gain on sale of branches		$ 5,200	$ 0	$ 5,203
Premium payment percentage on assumed deposits		5%
Number of branches | branch		14		14
Number of branches written down to fair value of land | branch		3		3
Number branches written down to appraised value | branch		2		2
Charitable donation				$ 230
Number of branches consolidated and leased | branch		1		1	1
Proceeds from sale of premises and equipment				$ 795
Premised and equipment discount upon sale				338
Writedown on Premises and Equipment			0	2,293
Restructuring-related and other expenses				7,500
Write down of fixed assets				2,300
Other Intangible Asset Impairment	$ 1,200		$ 0	1,178
Contracted services, severance, lease impairment, professional and data processing fees and legal and other expenses				$ 4,100

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands		12 Months Ended
	Jun. 10, 2021	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill		$ 9,732	$ 9,732
Other Intangible Asset Impairment	$ 1,200	0	1,178
Amortization of other intangible assets		$ 1,782	$ 1,926

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Summary of Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands		12 Months Ended
	Jun. 10, 2021	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 13,660	$ 15,903
Accumulated Amortization		(10,147)	(9,430)
Impairment	$ (1,200)	0	(1,178)
Net Carrying Value		3,513	5,295
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		11,860	14,103
Accumulated Amortization		(9,310)	(8,783)
Impairment			(1,178)
Net Carrying Value		2,550	4,142
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		1,800	1,800
Accumulated Amortization		(837)	(647)
Impairment			0
Net Carrying Value		$ 963	$ 1,153

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Future Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 1,782
2024	1,147
2025	189
2026	189
2027	189
2028 and Thereafter	17
Net Carrying Value	$ 3,513	$ 5,295

Deposits - Maturities of Time D

Deposits - Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
One Year or Less	$ 69,355
Over One Through Two Years	15,599
Over Two Through Three Years	8,657
Over Three Through Four Years	8,171
Over Four Through Five Years	4,069
Over Five Years	3,275
Total	$ 109,126	$ 136,713

Deposits - Narrative (Details)

Deposits - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposits [Line Items]
Time deposit balance that meet or exceed FDIC insurance limit	$ 30,800	$ 40,600
Deposits reclassified as loans	613	192
Director and Executive Officer
Deposits [Line Items]
Related party deposits	$ 5,700	$ 7,300

Short-term Borrowings - Federal

Short-term Borrowings - Federal Funds Purchased and Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amount
Balance at Period End	$ 8,060	$ 39,266
Securities Sold under Agreements to Repurchase
Amount
Balance at Period End	8,060	39,266
Average Balance Outstanding During the Period	27,381	43,988
Maximum Amount Outstanding at any Month End	39,219	52,777
Carrying Value	10,947	59,867
Market Value	$ 9,396	$ 59,339
Weighted Average Rate
Balance at Period End	0.19%	0.17%
Average Balance Outstanding During the Period	0.23%	0.22%

Other Borrowed Funds - Narrativ

Other Borrowed Funds - Narrative (Details) - USD ($)	1 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Line of Credit Facility [Line Items]
Federal home loan bank advances, maximum amount available	$ 427,200,000	$ 435,300,000
Federal home loan bank advances, amount of available unused funds		407,400,000
Federal home loan bank advances, collateral pledged		602,500,000
Other commitments	175,847,000	156,666,000
Principal balance	15,000,000	15,000,000
Subordinated Debt
Line of Credit Facility [Line Items]
Principal amount	$ 15,000,000
Fixed interest rate	3.875%
Unamortized debt issuance costs	$ 399,000	362,000
Subordinated Debt | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Line of Credit Facility [Line Items]
Basis points	2.80%
Standby Letters of Credit
Line of Credit Facility [Line Items]
Other commitments	$ 62,000,000	26,200,000
Federal Reserve Bank
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		119,000,000
Debt instrument, collateral amount		172,900,000
Various Unaffiliated Banks
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Line of credit facility, maximum borrowing capacity	50,000,000	50,000,000
Variable Rate Line of Credit
Line of Credit Facility [Line Items]
Federal home loan bank advances, maximum amount available	150,000,000	150,000,000
Long-term line of credit	$ 0	$ 0

Other Borrowed Funds - Federal

Other Borrowed Funds - Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amount
Due in One Year	$ 0	$ 3,000
Due After One Year to Two Years	0	0
Due After Two Years to Three Years	0	0
Total	$ 0	$ 3,000
Weighted Average Rate
Due in One Year	0%	2.41%
Due After One Year to Two Years	0%	0%
Due After Two Years to Three Years	0%	0%
Weighted Average
Weighted Average Rate
Total	0%	2.41%

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current Payable	$ 3,368	$ 3,373
Deferred Benefit	(535)	(248)
Income Tax Expense	$ 2,833	$ 3,125

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets:
Allowance for Loan Losses	$ 2,762	$ 2,507
Non-Accrual Loan Interest	54	65
Amortization of Intangibles	105	95
Unrealized Loss of AFS - Merger Tax Adjustment	731	789
Postretirement Benefits	20	23
Net Unrealized Loss on Securities	7,206	254
Stock-Based Compensation Expense	70	66
Gas Lease - Deferred Revenue	37	65
Accrued Payroll	0	33
Purchase Accounting Adjustments - Acquired Loans	105	156
Lease Liability	450	189
Right of Use Asset Impairment	60	43
Purchase Accounting Adjustments - Fixed Assets	62	0
Restructuring Costs	139	238
Other	0	10
Gross Deferred Tax Assets Before Valuation Allowance	11,801	4,533
Deferred Tax Liabilities:
Deferred Origination Fees and Costs	277	280
Discount Accretion	34	24
Depreciation	1,402	1,425
Net Unrealized Gain on Equity Securities	1	37
Mortgage Servicing Rights	136	157
Deferred Tax Liabilities, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities	3	0
ROU Asset	464	194
Purchase Accounting Adjustments - Core Deposit Intangible	549	948
Purchase Accounting Adjustments - Fixed Assets	0	25
Purchase Accounting Adjustments - Certificates of Deposit	0	0
Goodwill	74	74
Other	5	0
Gross Deferred Tax Liabilities	2,945	3,164
Net Deferred Tax Assets	$ 8,856	$ 1,369

Income Taxes - Federal Income T

Income Taxes - Federal Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amount
Provision at Statutory Rate	$ 2,957	$ 3,086
State Taxes (Net of Federal Benefit)	222	198
Tax-Free Income	(192)	(216)
BOLI Income	(122)	(124)
Stock Options - ISO	25	12
Goodwill Impairment	0	1
Other	(57)	168
Income Tax Expense	$ 2,833	$ 3,125
Percent of Pre-tax Income
Provision at Statutory Rate	21%	21%
State Taxes (Net of Federal Benefit)	1.60%	1.40%
Tax-Free Income	(1.40%)	(1.50%)
BOLI Income	(0.90%)	(0.90%)
Stock Options - ISO	0.20%	0.10%
Goodwill Impairment	0%	0%
Other	(0.40%)	1%
Actual Tax Expense and Effective Rate, Percentage	20.10%	21.10%

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 0	$ 0
Accrued interest and penalties	$ 0	$ 0

Employee Benefits - Narrative (

Employee Benefits - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan [Line Items]
Percent of employee contribution match	4%
Contribution rate per dollar	25%
Contribution plan amounts	$ 233,000	$ 296,000
Employer contribution amount	404,000	659,000
Stock-based compensation expense	600,000	566,000
Unrecognized compensation expense	429,715	65,000
Accrued tax benefit for non-qualified stock options	2,000	5,000
Tax expense for non-qualified stock options exercised	4,000
Tax benefit for non-qualified stock options exercised	2,000
Intrinsic value of stock options	$ 25,470	$ 296,000
Number of Stock Options Granted (in shares)	104,465	0
2015 Equity Incentive Plan
Defined Contribution Plan [Line Items]
Number of Stock Options Granted (in shares)	104,465
Restricted Stock
Defined Contribution Plan [Line Items]
Award vesting period	5 years
Unrecognized compensation expense	$ 1,400,000	$ 1,300,000
Number of Restricted Shares Granted (in shares)	27,765	0
Restricted Stock | 2015 Equity Incentive Plan
Defined Contribution Plan [Line Items]
Number of Restricted Shares Granted (in shares)	27,765
Stock Options
Defined Contribution Plan [Line Items]
Weighted average remaining vesting period	4 years 11 months 1 day
Number of shares available with exercise stock options (in shares)	333,335	500,000
Restricted Stock Awards or Units
Defined Contribution Plan [Line Items]
Number of shares available with exercise stock options (in shares)	133,334	200,000

Employee Benefits - Restricted

Employee Benefits - Restricted Stock Awards and Stock Option Grant (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan [Line Items]
Number of Stock Options Granted (in shares)	104,465	0
Restricted Stock
Defined Contribution Plan [Line Items]
Number of Restricted Shares Granted (in shares)	27,765	0
Stock Options
Defined Contribution Plan [Line Items]
Expected Life in Years	6 years 6 months
Risk-free Interest Rate	1.97%
Expected Volatility	28.82%
2015 Equity Incentive Plan
Defined Contribution Plan [Line Items]
Weighted Average Grant Date Common Stock Price (in dollars per share)	$ 25.29
Restricted Shares Market Value Before Tax	$ 702,000
Number of Stock Options Granted (in shares)	104,465
Stock Options Market Value Before Tax	$ 510,000
2015 Equity Incentive Plan | Restricted Stock
Defined Contribution Plan [Line Items]
Number of Restricted Shares Granted (in shares)	27,765
2015 Equity Incentive Plan | Stock Options
Defined Contribution Plan [Line Items]
Expected Dividend Yield	3.79%
Weighted Average Grant Date Fair Value (in dollars per share)	$ 4.88

Employee Benefits - Stock Optio

Employee Benefits - Stock Option Plan Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Beginning balance (in shares)	207,641	218,683
Granted (in shares)	104,465	0
Exercised (in shares)	(15,500)	(8,600)
Forfeited (in shares)	(12,858)	(2,442)
Ending balance (in shares)	283,748	207,641	218,683
Exercisable (in shares)	174,683	187,015
Weighted Average Exercise Price
Beginning balance (in shares)	$ 24.01	$ 23.91
Granted (in dollars per share)	25.31	0
Exercised (in dollars per share)	21.54	21.29
Forfeited (in dollars per share)	26.43	24.18
Ending balance (in shares)	24.52	24.01	$ 23.91
Exercisable (in dollars per share)	$ 24.42	$ 24.17
Weighted Average Remaining Contractual Life in Years
Outstanding (in years)	5 years 7 months 6 days	4 years 9 months 18 days	5 years 9 months 18 days
Exercisable (in years)	3 years 6 months	4 years 4 months 24 days
Number of Shares
Beginning balance (in shares)	20,626	38,442
Exercised (in shares)		(17,816)
Vested (in shares)	(9,354)
Forfeited (in shares)	(6,672)	0
Ending balance (in shares)	109,065	20,626	38,442
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 22.64	$ 24.40
Exercised (in dollars per share)		26.43
Vested (in dollars per share)	24.42
Forfeited (in dollars per share)	26.01	0
Ending balance (in dollars per share)	$ 24.67	$ 22.64	$ 24.40
Weighted Average Remaining Service Period in Years
Nonvested at year end	9 years 1 month 6 days	7 years 9 months 18 days	8 years

Employee Benefits - Restricte_2

Employee Benefits - Restricted Stock Award Activity (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of Shares
Beginning balance (in shares)	56,140	76,190
Granted (in shares)	27,765	0
Vested (in shares)	(16,065)	(19,600)
Forfeited (in shares)	(3,715)	(450)
Ending balance (in shares)	64,125	56,140
Weighted Average Grant Date Fair Value Price
Beginning balance (in dollars per share)	$ 23.90	$ 24.08
Granted (in dollars per share)	25.29	0
Vested (in dollars per share)	24.60	24.67
Forfeited ( in dollars per share)	24.01	20.38
Ending balance (in dollars per share)	$ 24.32	$ 23.90
Weighted Average Remaining Service Period in Years
Beginning balance	5 years 3 months 18 days	6 years 3 months 18 days
Granted	4 years 3 months 18 days	0 years
Vested	4 years 2 months 12 days	5 years 2 months 12 days
Ending balance	4 years 3 months 18 days	5 years 3 months 18 days

Commitments and Contingent Li_3

Commitments and Contingent Liabilities - Unused and Available Credit Balances of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Commitments [Line Items]
Other commitments	$ 156,666	$ 175,847
Standby Letters of Credit
Other Commitments [Line Items]
Other commitments	110	110
Performance Letters of Credit
Other Commitments [Line Items]
Other commitments	1,064	2,873
Construction Mortgages
Other Commitments [Line Items]
Other commitments	45,722	55,597
Personal Lines of Credit
Other Commitments [Line Items]
Other commitments	6,824	7,055
Overdraft Protection Lines
Other Commitments [Line Items]
Other commitments	5,241	5,709
Home Equity Lines of Credit
Other Commitments [Line Items]
Other commitments	22,784	21,187
Commercial Lines of Credit
Other Commitments [Line Items]
Other commitments	$ 74,921	$ 83,316

Commitments and Contingent Li_4

Commitments and Contingent Liabilities - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Standby Letters of Credit
Other Commitments [Line Items]
Liability associated with standby letters of credit	$ 0	$ 0

Stockholders' Equity and Regu_3

Stockholders' Equity and Regulatory Capital - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands		8 Months Ended		12 Months Ended
	Jan. 26, 2023	Dec. 31, 2022	Feb. 15, 2022	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2022	Jun. 30, 2021
Schedule of Capitalization, Equity [Line Items]
Authorized repurchase amount						$ 10,000	$ 7,500
Purchase of common stock (in shares)		62,178	308,996	195,033	178,252
Average price (in dollars per share)		$ 22.47	$ 24.27
Common stock repurchases		$ 1,400		$ 4,802	$ 4,143
Remaining repurchase amount		$ 8,600		$ 8,600
Subsequent Event
Schedule of Capitalization, Equity [Line Items]
Dividends declare, per share (in dollars per share)	$ 0.25

Stockholders' Equity and Regu_4

Stockholders' Equity and Regulatory Capital - Summary of Capital Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Actual, amount	$ 121,188	$ 113,086
Actual, ratio	0.1233	0.1195
For capital adequacy purposes, amount	$ 44,221	$ 42,571
For capital adequacy purposes, ratio	4.50%	4.50%
To be well capitalized, amount	$ 63,875	$ 61,491
To be well capitalized, ratio	6.50%	6.50%
Tier One Risk Based Capital [Abstract]
Actual, amount	$ 121,188	$ 113,086
Actual, ratio	0.1233	0.1195
For capital adequacy purposes, amount	$ 58,961	$ 56,761
For capital adequacy purposes, ratio	0.0600	0.0600
To be well capitalized, amount	$ 78,615	$ 75,682
To be well capitalized, ratio	0.0800	0.0800
Capital [Abstract]
Actual, amount	$ 133,478	$ 124,668
Actual, ratio	0.1358	0.1318
For capital adequacy purposes, amount	$ 78,615	$ 75,682
For capital adequacy purposes, ratio	0.0800	0.0800
To be well capitalized, amount	$ 98,269	$ 94,602
To be well capitalized, ratio	0.1000	0.1000
Tier One Leverage Capital [Abstract]
Actual, amount	$ 121,188	$ 113,086
Actual, ratio	0.0866	0.0776
For capital adequacy purposes, amount	$ 55,969	$ 58,307
For capital adequacy purposes, ratio	0.0400	0.0400
To be well capitalized, amount	$ 69,962	$ 72,884
To be well capitalized, ratio	0.0500	0.0500

Operating Leases - Operating Le

Operating Leases - Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating	$ 350	$ 330
Short-term	0	34
Variable	28	31
Total Lease Expense	378	395
Operating Leases:
ROU Assets	$ 1,926	$ 674
Weighted Average Lease Term (in years)	8 years 1 month 17 days	7 years 3 months 29 days
Weighted Average Discount Rate (as a percent)	2.87%	2.51%

Operating Leases - Maturity of

Operating Leases - Maturity of Operating Lease (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Leases [Abstract]
Due in One Year	$ 358
Due After One Year to Two Years	355
Due After Two Years to Three Years	272
Due After Three Years to Four Years	233
Due After Four to Five Years	233
Due After Five Years	888
Total	2,339
Less: Present Value Discount	251
Lease Liabilities	$ 2,088

Operating Leases - Narrative (D

Operating Leases - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) branch	Dec. 31, 2021 USD ($) branch	Jun. 30, 2021 branch
Lessee, Lease, Description [Line Items]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Accrued Interest Receivable and Other Assets	Accrued Interest Receivable and Other Assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Interest Payable and Other Liabilities	Accrued Interest Payable and Other Liabilities
Number of branches consolidated | branch	1	6	6
Number of branches consolidated and leased | branch		1	1
ROU Assets	$ 1,926	$ 674
Lease Impairment	$ 0	227
Held for sale
Lessee, Lease, Description [Line Items]
ROU Assets		0
Lease Impairment		$ 227

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Servicing Rights
Beginning balance	$ 829	$ 1,029
Additions	0	100
Amortization	(196)	(300)
Ending balance	633	829
Valuation Allowance
Beginning balance	(99)	(373)
Valuation Allowance Adjustment	99	274
Ending balance	0	(99)
Net Carrying Value
Beginning balance	730	656
Additions	0	100
Amortization	(196)	(300)
Valuation Allowance Adjustment	99	274
Ending balance	633	730
Real estate loans services for others	$ 83,400	$ 96,600

Fair Value Disclosure - Assets

Fair Value Disclosure - Assets and Liabilities Reported Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	$ 187,360	$ 222,108
Equity Securities	2,698	2,866
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	187,360	222,108
Equity Securities	2,698	2,866
Total Securities	190,058	224,974
U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	44,634	52,561
Obligations of States and Political Subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	13,342	18,955
Mortgage-Backed Securities - Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	41,427	56,559
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	79,642	86,583
Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	8,315	7,450
Mutual Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities	875	990
Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities	1,823	1,876
Level 2 | U.S. Government Agencies | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	44,634	52,561
Level 2 | Obligations of States and Political Subdivisions | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	13,342	18,955
Level 2 | Mortgage-Backed Securities - Government Sponsored Enterprises | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	41,427	56,559
Level 2 | Collateralized Mortgage Obligations - Government Sponsored Enterprises | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	79,642	86,583
Level 2 | Corporate Debt | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-Sale Debt Securities, at Fair Value	8,315	7,450
Level 1 | Mutual Funds | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities	875	990
Level 1 | Other | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities	$ 1,823	$ 1,876

Fair Value Disclosure - Signifi

Fair Value Disclosure - Significant Unobservable Inputs Used in the Fair Value Measurements (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Fair Value at December 31
MSRs	$ 633	$ 730	$ 656
Level 3 | Fair Value, Nonrecurring
Fair Value at December 31
Impaired Loans Individually Assessed	$ 1,591	1,980
MSRs		141
Other real estate		$ 36
Level 3 | Fair Value, Nonrecurring | Minimum | Measurement Input, Comparability Adjustment | Market Comparable Properties
Significant Unobservable Input Value
Impaired Loans Individually Assessed	0	0
Level 3 | Fair Value, Nonrecurring | Minimum | Measurement Input, Discount Rate | Discounted Cash Flow
Significant Unobservable Input Value
MSRs		0.09
Level 3 | Fair Value, Nonrecurring | Minimum | Measurement Input, Prepayment Rate | Discounted Cash Flow
Significant Unobservable Input Value
MSRs		0.06
Level 3 | Fair Value, Nonrecurring | Minimum | Measurement Input, Cost to Sell | Market Comparable Properties
Significant Unobservable Input Value
Other real estate owned, measurement input		0.10
Level 3 | Fair Value, Nonrecurring | Maximum | Measurement Input, Comparability Adjustment | Market Comparable Properties
Significant Unobservable Input Value
Impaired Loans Individually Assessed	0.08	0.50
Level 3 | Fair Value, Nonrecurring | Maximum | Measurement Input, Discount Rate | Discounted Cash Flow
Significant Unobservable Input Value
MSRs		0.11
Level 3 | Fair Value, Nonrecurring | Maximum | Measurement Input, Prepayment Rate | Discounted Cash Flow
Significant Unobservable Input Value
MSRs		0.36
Level 3 | Fair Value, Nonrecurring | Maximum | Measurement Input, Cost to Sell | Market Comparable Properties
Significant Unobservable Input Value
Other real estate owned, measurement input		0.30
Level 3 | Fair Value, Nonrecurring | Weighted Average | Measurement Input, Comparability Adjustment
Significant Unobservable Input Value
Impaired Loans Individually Assessed	0.072	0.158
Level 3 | Fair Value, Nonrecurring | Weighted Average | Measurement Input, Discount Rate
Significant Unobservable Input Value
MSRs		0.102
Level 3 | Fair Value, Nonrecurring | Weighted Average | Measurement Input, Prepayment Rate
Significant Unobservable Input Value
MSRs		0.160
Level 3 | Fair Value, Nonrecurring | Weighted Average | Measurement Input, Cost to Sell
Significant Unobservable Input Value
Other real estate owned, measurement input		0.266

Fair Value Disclosure - Narrati

Fair Value Disclosure - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Recorded investment	$ 1,615	$ 2,279
Related allowance	$ 24	$ 299

Fair Value Disclosure - Estimat

Fair Value Disclosure - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and Due From Banks:
Available-for-Sale Debt Securities, at Fair Value	$ 187,360	$ 222,108
MSRs	633	730	$ 656
Carrying Value
Cash and Due From Banks:
Available-for-Sale Debt Securities, at Fair Value	190,058	224,974
Fair Value
Cash and Due From Banks:
Available-for-Sale Debt Securities, at Fair Value	190,058	224,974
Level 1 | Carrying Value
Cash and Due From Banks:
Interest Bearing	82,957	63,968
Non-Interest Bearing	20,743	55,706
Level 1 | Fair Value
Cash and Due From Banks:
Interest Bearing	82,957	63,968
Non-Interest Bearing	20,743	55,706
Level 3 | Carrying Value
Cash and Due From Banks:
Loans, Net	1,037,054	1,009,214
MSRs	633	730
Level 3 | Fair Value
Cash and Due From Banks:
Loans, Net	1,011,098	1,039,980
MSRs	1,000	773
Level 2 | Carrying Value
Cash and Due From Banks:
Restricted Stock	2,749	3,403
Accrued Interest Receivable	3,983	3,350
Financial Liabilities:
Deposits	1,268,503	1,226,613
Short-term Borrowings	8,060	39,266
FHLB Borrowings	0	3,000
Subordinated Debt	14,638	14,601
Accrued Interest Payable	355	486
Level 2 | Fair Value
Cash and Due From Banks:
Restricted Stock	2,749	3,403
Accrued Interest Receivable	3,983	3,350
Financial Liabilities:
Deposits	1,264,846	1,227,653
Short-term Borrowings	8,060	39,266
FHLB Borrowings	0	3,000
Subordinated Debt	13,490	15,000
Accrued Interest Payable	$ 355	$ 486

Other Noninterest Expense - Com

Other Noninterest Expense - Components of Other Noninterest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Non-employee Compensation	$ 570	$ 611
Printing and Supplies	250	281
Postage	339	312
Telephone	518	612
Charitable Contributions	173	323
Dues and Subscriptions	174	156
Loan Expenses	538	390
Meals and Entertainment	143	122
Travel	173	107
Training	61	52
Bank Assessment	194	180
Insurance	275	233
Miscellaneous	436	520
TOTAL OTHER NONINTEREST EXPENSE	$ 3,844	$ 3,899

Condensed Financial Statement_3

Condensed Financial Statements of Parent Company - Statement of Financial Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and Due From Banks	$ 20,743	$ 55,706
Equity Securities, at Fair Value	2,698	2,866
TOTAL ASSETS	1,408,938	1,425,479
LIABILITIES AND STOCKHOLDERS' EQUITY
Other Borrowings	14,638	17,601
Stockholders' Equity	110,155	133,124	$ 134,530
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,408,938	1,425,479
Parent Company
ASSETS
Cash and Due From Banks	14,516	18,567
Equity Securities, at Fair Value	1,822	1,877
Investment in Community Bank	107,727	126,262
Other Assets	814	1,123
TOTAL ASSETS	124,879	147,829
LIABILITIES AND STOCKHOLDERS' EQUITY
Other Borrowings	14,638	14,601
Other Liabilities	86	104
Stockholders' Equity	110,155	133,124
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 124,879	$ 147,829

Condensed Financial Statement_4

Condensed Financial Statements of Parent Company - Statement of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Condensed Statement of Income Captions [Line Items]
Interest Expense	$ 4,781	$ 3,405
TOTAL INTEREST AND DIVIDEND INCOME	47,716	43,557
Net (Loss) Gain on Securities	(168)	526
Noninterest Expense	34,891	42,862
Undistributed Net Income of Subsidiary	0	0
Income Before Income Tax (Benefit) Expense	14,080	14,695
Income Tax (Benefit) Expense	2,833	3,125
Net Income	11,247	11,570
Parent Company
Condensed Statement of Income Captions [Line Items]
Interest and Dividend Income	78	71
Dividend from Bank Subsidiary	4,947	9,675
Interest Expense	622	37
TOTAL INTEREST AND DIVIDEND INCOME	4,403	9,709
Net (Loss) Gain on Securities	(54)	329
Noninterest Expense	19	12
Income Before Undistributed Net Income of Subsidiary and Income Tax Expense (Benefit)	4,330	10,026
Undistributed Net Income of Subsidiary	6,778	1,607
Income Before Income Tax (Benefit) Expense	11,108	11,633
Income Tax (Benefit) Expense	(139)	63
Net Income	$ 11,247	$ 11,570

Condensed Financial Statement_5

Condensed Financial Statements of Parent Company - Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES
Net Income	$ 11,247	$ 11,570
Noncash Expense for Stock-Based Compensation	600	566
Loss (Gain) on Equity Securities	168	(295)
Other, net	(3,134)	1,227
NET CASH PROVIDED BY OPERATING ACTIVITIES	14,151	13,055
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES	(28,307)	(60,138)
FINANCING ACTIVITIES
Cash Dividends Paid	(4,920)	(5,168)
Treasury Stock, Purchases at Cost	(4,802)	(4,143)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(1,818)	5,846
DECREASE IN CASH AND DUE FROM BANKS	(15,974)	(41,237)
CASH AND DUE FROM BANKS AT BEGINNING OF THE YEAR	119,674	160,911
CASH AND DUE FROM BANKS AT END OF THE YEAR	103,700	119,674
Parent Company
OPERATING ACTIVITIES
Net Income	11,247	11,570
Undistributed Net Income of Subsidiary	(6,778)	(1,607)
Noncash Expense for Stock-Based Compensation	600	566
Loss (Gain) on Equity Securities	55	(329)
Other, net	290	(423)
NET CASH PROVIDED BY OPERATING ACTIVITIES	5,414	9,777
INVESTING ACTIVITIES
Purchases of Equity Securities	0	(100)
Proceeds from Sales of Equity Securities	0	36
NET CASH USED IN INVESTING ACTIVITIES	0	(64)
FINANCING ACTIVITIES
Proceeds from Other Debt	37	14,601
Cash Dividends Paid	(4,920)	(5,168)
Treasury Stock, Purchases at Cost	(4,802)	(4,143)
Exercise of Stock Options	220	98
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(9,465)	5,388
DECREASE IN CASH AND DUE FROM BANKS	(4,051)	15,101
CASH AND DUE FROM BANKS AT BEGINNING OF THE YEAR	18,567	3,466
CASH AND DUE FROM BANKS AT END OF THE YEAR	$ 14,516	$ 18,567

Segment Reporting and Related_3

Segment Reporting and Related Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) reportingUnit	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of reporting units | reportingUnit	2
Assets	$ 1,408,938	$ 1,425,479
Liabilities	1,298,783	1,292,355
Stockholders' Equity	110,155	133,124	$ 134,530
Net Interest and Dividend Income	47,716	43,557
Interest Expense	4,781	3,405
Net Interest and Dividend Income	42,935	40,152
Provision (Recovery) For Loan Losses	3,784	(1,125)
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	39,151	41,277
Noninterest Income	9,820	16,280
Noninterest Expense	34,891	42,862
Undistributed Net Income of Subsidiary	0	0
Income Before Income Tax (Benefit) Expense	14,080	14,695
Income Tax (Benefit) Expense	2,833	3,125
Net Income	11,247	11,570
Operating Segments | CB Financial Services, Inc
Segment Reporting Information [Line Items]
Undistributed Net Income of Subsidiary	6,778
Operating Segments | Community Bank Segment
Segment Reporting Information [Line Items]
Assets	1,409,510	1,425,588
Liabilities	1,301,783	1,299,325
Stockholders' Equity	107,727	126,263
Net Interest and Dividend Income	47,632	43,481
Interest Expense	4,159	3,368
Net Interest and Dividend Income	43,473	40,113
Provision (Recovery) For Loan Losses	3,784	(1,125)
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	39,689	41,238
Noninterest Income	3,867	10,338
Noninterest Expense	30,737	38,810
Undistributed Net Income of Subsidiary	1,315	1,105
Income Before Income Tax (Benefit) Expense	14,134	13,871
Income Tax (Benefit) Expense	2,409	2,588
Net Income	11,725	11,283
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc
Segment Reporting Information [Line Items]
Assets	5,585	5,110
Liabilities	1,996	1,731
Stockholders' Equity	3,589	3,379
Net Interest and Dividend Income	6	6
Interest Expense	0	0
Net Interest and Dividend Income	6	6
Provision (Recovery) For Loan Losses	0	0
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	6	6
Noninterest Income	6,007	5,613
Noninterest Expense	4,135	4,040
Undistributed Net Income of Subsidiary	0	0
Income Before Income Tax (Benefit) Expense	1,878	1,579
Income Tax (Benefit) Expense	563	474
Net Income	1,315	1,105
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc
Segment Reporting Information [Line Items]
Assets	124,879	147,829
Liabilities	14,724	14,705
Stockholders' Equity	110,155	133,124
Net Interest and Dividend Income	5,025	9,746
Interest Expense	622	37
Net Interest and Dividend Income	4,403	9,709
Provision (Recovery) For Loan Losses	0	0
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	4,403	9,709
Noninterest Income	(54)	329
Noninterest Expense	19	12
Undistributed Net Income of Subsidiary		1,607
Income Before Income Tax (Benefit) Expense	11,108	11,633
Income Tax (Benefit) Expense	(139)	63
Net Income	11,247	11,570
Net Eliminations
Segment Reporting Information [Line Items]
Assets	(131,036)	(153,048)
Liabilities	(19,720)	(23,406)
Stockholders' Equity	(111,316)	(129,642)
Net Interest and Dividend Income	(4,947)	(9,676)
Interest Expense	0	0
Net Interest and Dividend Income	(4,947)	(9,676)
Provision (Recovery) For Loan Losses	0	0
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	(4,947)	(9,676)
Noninterest Income	0	0
Noninterest Expense	0	0
Undistributed Net Income of Subsidiary	(8,093)	(2,712)
Income Before Income Tax (Benefit) Expense	(13,040)	(12,388)
Income Tax (Benefit) Expense	0	0
Net Income	$ (13,040)	$ (12,388)