CB Financial Services (CBFV) 10-Q 11 Aug 23 2023 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2023	Aug. 09, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	001-36706
Entity Registrant Name	CB FINANCIAL SERVICES, INC.
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	51-0534721
Entity Address, Address Line One	100 N. Market Street
Entity Address, City or Town	Carmichaels
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15320
City Area Code	724
Local Phone Number	966-5041
Title of 12(b) Security	Common stock, par value $0.4167 per share
Trading Symbol	CBFV
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,115,678
Entity Central Index Key	0001605301
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Cash and Due From Banks:
Interest-Earning	$ 60,287	$ 82,957
Noninterest-Earning	17,806	20,743
Total Cash and Due From Banks	78,093	103,700
Securities:
Available-for-Sale Debt Securities, at Fair Value	179,061	187,360
Equity Securities, at Fair Value	2,366	2,698
Total Securities	181,427	190,058
Loans, Net of Allowance for Credit Losses of $10,666 and $12,819 at June 30, 2023 and December 31, 2022, Respectively	1,090,488	1,037,054
Premises and Equipment, Net	18,582	17,844
Bank-Owned Life Insurance	25,082	25,893
Goodwill	9,732	9,732
Intangible Assets, Net	2,622	3,513
Accrued Interest Receivable and Other Assets	26,707	21,144
TOTAL ASSETS	1,432,733	1,408,938
Deposits:
Noninterest-Bearing Demand Accounts	316,098	390,405
Interest-Bearing Demand Accounts	374,654	311,825
Money Market Accounts	185,814	209,125
Savings Accounts	217,267	248,022
Time Deposits	169,482	109,126
Total Deposits	1,263,315	1,268,503
Short-Term Borrowings	0	8,060
Other Borrowings	34,658	14,638
Accrued Interest Payable and Other Liabilities	18,171	7,582
TOTAL LIABILITIES	1,316,144	1,298,783
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, 5,733,408 Shares Issued and 5,111,678 Shares Outstanding at June 30, 2023, with 5,708,433 and 5,100,189 Shares Issued and Outstanding at December 31, 2022.	2,389	2,379
Capital Surplus	84,325	83,953
Retained Earnings	70,314	63,861
Treasury Stock, at Cost (621,730 and 608,244 Shares at June 30, 2023 and December 31, 2022, Respectively)	(14,100)	(13,797)
Accumulated Other Comprehensive Loss	(26,339)	(26,241)
TOTAL STOCKHOLDERS' EQUITY	116,589	110,155
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,432,733	$ 1,408,938

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for Credit Losses	$ 10,666	$ 12,819
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Common Stock, Par Value (in dollars per share)	$ 0.4167	$ 0.4167
Common Stock, Shares Authorized (in shares)	35,000,000	35,000,000
Common Stock, Shares Issued (in shares)	5,733,408	5,708,433
Common Stock, Shares Outstanding (in shares)	5,111,678	5,100,189
Treasury Stock, at Cost (in shares)	621,730	608,244

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
INTEREST AND DIVIDEND INCOME
Loans, Including Fees	$ 13,426	$ 9,733	$ 25,797	$ 19,284
Investment Securities:
Taxable	950	988	1,914	1,893
Tax-Exempt	42	57	83	123
Dividends	25	20	49	42
Other Interest and Dividend Income	760	160	1,605	232
TOTAL INTEREST AND DIVIDEND INCOME	15,203	10,958	29,448	21,574
INTEREST EXPENSE
Deposits	3,842	604	6,346	1,134
Short-Term Borrowings	3	18	5	37
Other Borrowings	238	173	393	347
TOTAL INTEREST EXPENSE	4,083	795	6,744	1,518
NET INTEREST AND DIVIDEND INCOME	11,120	10,163	22,704	20,056
Provision (Recovery) for Credit Losses		3,784		3,784
NET INTEREST AND DIVIDEND INCOME AFTER PROVISION (RECOVERY) FOR CREDIT LOSSES	10,688	6,379	22,192	16,272
NONINTEREST INCOME
Net Loss on Sales of Loans	(5)	0	(3)	0
Net Loss on Securities	(100)	(199)	(332)	(206)
Net Gain on Purchased Tax Credits	7	14	14	28
Net Gain (Loss) on Disposal of Fixed Assets	0	0	11	(8)
Income from Bank-Owned Life Insurance	139	142	280	278
Net Gain on Bank-Owned Life Insurance Claims	1	0	303	0
Other Income	44	41	113	106
TOTAL NONINTEREST INCOME	2,269	2,105	5,080	4,718
NONINTEREST EXPENSE
Salaries and Employee Benefits	5,231	4,539	10,310	9,104
Occupancy	789	776	1,490	1,462
Equipment	283	182	501	392
Data Processing	718	446	1,575	931
FDIC Assessment	224	128	376	337
PA Shares Tax	195	240	455	480
Contracted Services	434	348	581	935
Legal and Professional Fees	246	389	428	541
Advertising	75	115	154	231
Other Real Estate Owned (Income)	(35)	(37)	(72)	(75)
Amortization of Intangible Assets	446	446	891	891
Other Expense	895	838	1,841	1,837
TOTAL NONINTEREST EXPENSE	9,501	8,410	18,530	17,066
Income Before Income Tax Expense (Benefit)	3,456	74	8,742	3,924
Income Tax Expense (Benefit)	699	(44)	1,827	759
NET INCOME	$ 2,757	$ 118	$ 6,915	$ 3,165
EARNINGS PER SHARE
Basic (in dollars per share)	$ 0.54	$ 0.02	$ 1.35	$ 0.61
Diluted (in dollars per share)	$ 0.54	$ 0.02	$ 1.35	$ 0.61
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (in shares)	5,111,987	5,147,846	5,110,799	5,172,881
Diluted (in shares)	5,116,134	5,156,975	5,118,396	5,189,144
Loans
INTEREST EXPENSE
Provision (Recovery) for Credit Losses	$ 492	$ 3,784	$ 572	$ 3,784
Unfunded Commitments
INTEREST EXPENSE
Provision (Recovery) for Credit Losses	(60)	0	(60)	0
Service Fees
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	448	559	892	1,085
Insurance Commissions
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	1,511	1,369	3,434	3,167
Other Commissions
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	$ 224	$ 179	$ 368	$ 268

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net Income	$ 2,757	$ 118	$ 6,915	$ 3,165
Other Comprehensive Loss:
Change in Unrealized Loss on Investment Securities Available-for-Sale	(2,704)	(8,680)	(124)	(21,032)
Income Tax Effect	583	1,870	26	4,531
Other Comprehensive Loss, Net of Income Tax Effect	(2,121)	(6,810)	(98)	(16,501)
Total Comprehensive Income (Loss)	$ 636	$ (6,692)	$ 6,817	$ (13,336)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Capital Surplus	Capital Surplus Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Treasury Stock	Treasury Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance (in shares) at Dec. 31, 2021				5,680,993
Beginning 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	3,165							3,165
Other Comprehensive Loss	(16,501)												(16,501)
Restricted Stock Awards Forfeited (in shares)				(325)
Restricted Stock Awards Forfeited	0					47					(47)
Restricted Stock Awards Granted (in shares)				21,765
Restricted Stock Awards Granted	0			$ 9		(9)
Stock-Based Compensation Expense	279					279
Exercise of Stock Options	167					3					164
Treasury stock purchased, at cost	(3,988)										(3,988)
Dividends Paid	(2,474)							(2,474)
Ending balance (in shares) at Jun. 30, 2022				5,702,433
Ending balance at Jun. 30, 2022	$ 113,772			$ 2,376		83,614		58,225			(13,015)		(17,428)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]	Adoption of Accounting Standard ASU 2016-13
Beginning balance (in shares) at Dec. 31, 2021				5,680,993
Beginning balance at Dec. 31, 2021	$ 133,124			$ 2,367		83,294		57,534			(9,144)		(927)
Ending balance (in shares) at Dec. 31, 2022				5,708,433	5,708,433
Ending balance at Dec. 31, 2022	110,155	$ 2,092	$ 112,247	$ 2,379	$ 2,379	83,953	$ 83,953	63,861	$ 2,092	$ 65,953	(13,797)	$ (13,797)	(26,241)	$ (26,241)
Beginning balance (in shares) at Mar. 31, 2022				5,701,758
Beginning balance at Mar. 31, 2022	122,156			$ 2,376		83,422		59,343			(12,367)		(10,618)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	118							118
Other Comprehensive Loss	(6,810)												(6,810)
Restricted Stock Awards Forfeited (in shares)				(325)
Restricted Stock Awards Forfeited	0					43					(43)
Restricted Stock Awards Granted (in shares)				1,000
Stock-Based Compensation Expense	149					149
Treasury stock purchased, at cost	(605)										(605)
Dividends Paid	(1,236)							(1,236)
Ending balance (in shares) at Jun. 30, 2022				5,702,433
Ending balance at Jun. 30, 2022	113,772			$ 2,376		83,614		58,225			(13,015)		(17,428)
Beginning balance (in shares) at Dec. 31, 2022				5,708,433	5,708,433
Beginning balance at Dec. 31, 2022	110,155	$ 2,092	$ 112,247	$ 2,379	$ 2,379	83,953	$ 83,953	63,861	$ 2,092	$ 65,953	(13,797)	$ (13,797)	(26,241)	$ (26,241)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	6,915							6,915
Other Comprehensive Loss	(98)												(98)
Restricted Stock Awards Forfeited	0					21					(21)
Restricted Stock Awards Granted (in shares)				24,975
Restricted Stock Awards Granted	0			$ 10		(10)
Stock-Based Compensation Expense	361					361
Exercise of Stock Options	45					0					45
Treasury stock purchased, at cost	(327)										(327)
Dividends Paid	(2,554)							(2,554)
Ending balance (in shares) at Jun. 30, 2023				5,733,408
Ending balance at Jun. 30, 2023	116,589			$ 2,389		84,325		70,314			(14,100)		(26,339)
Beginning balance (in shares) at Mar. 31, 2023				5,730,908
Beginning balance at Mar. 31, 2023	117,195			$ 2,388		84,118		68,834			(13,927)		(24,218)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	2,757							2,757
Other Comprehensive Loss	(2,121)												(2,121)
Restricted Stock Awards Forfeited	0					21					(21)
Restricted Stock Awards Granted (in shares)				2,500
Restricted Stock Awards Granted	0			$ 1		(1)
Stock-Based Compensation Expense	187					187
Exercise of Stock Options	45										45
Treasury stock purchased, at cost	(197)										(197)
Dividends Paid	(1,277)							(1,277)
Ending balance (in shares) at Jun. 30, 2023				5,733,408
Ending balance at Jun. 30, 2023	$ 116,589			$ 2,389		$ 84,325		$ 70,314			$ (14,100)		$ (26,339)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Stockholders' Equity [Abstract]
Purchase of common stock (in shares)	8,792	27,439	14,478	159,279
Dividends paid, per share (in dollars per share)	$ 0.25	$ 0.24	$ 0.50	$ 0.48

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
OPERATING ACTIVITIES
Net Income	$ 6,915	$ 3,165
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities
Net Amortization on Securities	40	36
Depreciation and Amortization	1,420	1,282
Provision (Recovery) for Credit Losses		3,784
Loss on Securities	332	206
Gain on Purchased Tax Credits	(14)	(28)
Income from Bank-Owned Life Insurance	(280)	(278)
Proceeds From Mortgage Loans Sold	269	0
Originations of Mortgage Loans for Sale	(266)	0
Loss on Sale of Loans	3	0
Gain on Sale of Other Real Estate Owned and Repossessed Assets	0	(1)
Noncash Expense for Stock-Based Compensation	361	279
(Increase) Decrease in Accrued Interest Receivable	(561)	36
Net (Gain) Loss on Disposal of Fixed Assets	(11)	8
Decrease in Taxes Payable	(839)	(2,462)
Increase (Decrease) in Accrued Interest Payable	963	(42)
Other, Net	(308)	(725)
NET CASH PROVIDED BY OPERATING ACTIVITIES	8,536	5,260
Investment Securities Available for Sale:
Proceeds From Principal Repayments and Maturities	8,135	17,021
Purchases of Securities	0	(26,826)
Net Increase in Loans	(45,113)	(9,576)
Purchase of Premises and Equipment	(1,345)	(262)
Proceeds from Disposal of Premises and Equipment	36	0
Proceeds From a Claim on Bank-Owned Life Insurance	731	0
Proceeds From Sale of Other Real Estate Owned	0	37
(Increase) Decrease in Restricted Equity Securities	(503)	599
NET CASH USED IN INVESTING ACTIVITIES	(38,059)	(19,007)
FINANCING ACTIVITIES
Net Decrease in Deposits	(5,188)	(11,423)
Net Decrease in Short-Term Borrowings	(8,060)	(7,088)
Proceeds From Other Borrowed Funds	20,000	0
Cash Dividends Paid	(2,554)	(2,474)
Treasury Stock, Purchases at Cost	(327)	(3,988)
Exercise of Stock Options	45	167
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	3,916	(24,806)
DECREASE IN CASH AND CASH EQUIVALENTS	(25,607)	(38,553)
CASH AND DUE FROM BANKS AT BEGINNING OF YEAR	103,700	119,674
CASH AND DUE FROM BANKS AT END OF PERIOD	78,093	81,121
Cash Paid For:
Interest on Deposits and Borrowings (Including Interest Credited to Deposits of $5,462 and $1,166, Respectively)	5,781	1,560
SUPPLEMENTAL NONCASH DISCLOSURE:
Proceeds receivable from claims on bank-owned life insurance	664	0
Other Real Estate Acquired in Settlement of Loans	166	0
Syndicated Loans Purchased and Sold not Settled, net	6,976	0
Right of Use Asset Recognized	0	1,284
Lease Liability Recognized	0	1,284
Loans
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities
Provision (Recovery) for Credit Losses	572	3,784
Unfunded Commitments
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities
Provision (Recovery) for Credit Losses	$ (60)	$ 0

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Statement of Cash Flows [Abstract]
Interest credit to deposit accounts	$ 5,462	$ 1,166

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of CB Financial Services, Inc. (“CB Financial”) and its wholly owned subsidiary, Community Bank (the “Bank”), and the Bank’s wholly-owned subsidiary, Exchange Underwriters, Inc. (“Exchange Underwriters”). CB Financial, the Bank and Exchange Underwriters are collectively referred to as the “Company”. All intercompany transactions and balances have been eliminated in consolidation. The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and with general practice within the banking industry. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading in any material respect. In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the Consolidated Statements of Financial Condition and income and expenses for the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to determination of the allowance for credit losses on loans, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, impairment evaluations of securities, goodwill and intangible assets impairment, and the valuation of deferred tax assets. In the opinion of management, the accompanying unaudited interim financial statements include all adjustments considered necessary for a fair presentation of the Company’s financial position and results of operations at the dates and for the periods presented. All these adjustments are of a normal, recurring nature, and they are the only adjustments included in the accompanying unaudited interim financial statements. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Interim results are not necessarily indicative of results for a full year. 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. The Bank operates 10 branches in Greene, Allegheny, Washington, Fayette and Westmoreland Counties in southwestern Pennsylvania, and three branches 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. Critical Accounting Policies; Use of Critical Accounting Estimates The disclosures below supplement the accounting policies previously disclosed in Note 1 to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2022, as filed with the SEC. The updates reflect the adoption of Financial Accounting Standard Board ("FASB") ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , referred to as ASC 326 or, more commonly, referred to as Current Expected Credit Losses (CECL). Allowance for Credit Losses (ACL) On January 1, 2023, the Company adopted ASU 2016-13, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss methodology. The Company adopted ASU 2016-13 using a modified retrospective approach. Results for reporting periods beginning after January 1, 2023 are presented under Topic 326, while prior period amounts continue to be reported in accordance with previously applicable GAAP. The adoption resulted in a decrease of $3.4 million to the Company’s ACL related to loans receivable (ACL - Loans) and an increase of $718,000 in ACL for unfunded commitments (ACL - Unfunded Commitments). The net impact resulted in a $2.1 million increase to retained earnings, net of deferred taxes. The ACL represents the estimated amount considered necessary to cover lifetime expected credit losses inherent in financial assets at the balance sheet date. The measurement of expected credit losses is applicable to loans receivable and securities measured at amortized cost. It also applies to off-balance sheet credit exposures such as loan commitments and unused lines of credit. The allowance is established through a provision for credit losses that is charged against income. The methodology for determining the allowance for credit losses is considered a critical accounting policy by management because of the high degree of judgment involved, the subjectivity of the assumptions used, and the potential for changes in the forecasted economic environment that could result in changes to the amount of the recorded ACL. The ACL is reported separately as a contra-asset on the consolidated statement of financial condition. The expected credit loss for unfunded loan commitments is reported on the Consolidated Statement of Financial Condition in other liabilities while the provision for credit losses related to unfunded commitments is reported in provision for credit losses - unfunded commitments in the Consolidated Statements of Income. ACL on Loans Receivable The ACL on loans is deducted from the amortized cost basis of the loan to present the net amount expected to be collected. Expected losses are evaluated and calculated on a collective, or pooled, basis for those loans which share similar risk characteristics. At each reporting period, the Company evaluates whether loans within a pool continue to exhibit similar risk characteristics. If the risk characteristics of a loan change, such that they are no longer similar to other loans in the pool, the Company will evaluate the loan with a different pool of loans that share similar risk characteristics. If the loan does not share risk characteristics with other loans, the Company will evaluate the loan on an individual basis. The Company evaluates the pooling methodology at least annually. Loans are charged off against the ACL when the Company believes the balances to be uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged off or expected to be charged off. The Company has chosen to segment its portfolio consistent with the manner in which it manages credit risk. Such segments include residential mortgage, commercial real estate mortgages, construction, commercial business, consumer and other. For most segments, the Company calculates estimated credit losses using a probability of default and loss given default methodology, the results of which are applied to the aggregated discounted cash flow of each individual loan within the segment. The point in time probability of default and loss given default are then conditioned by macroeconomic scenarios to incorporate reasonable and supportable forecasts that affect the collectability of the reported amount. The Company estimates the ACL on loans via a quantitative analysis which considers relevant available information from internal and external sources related to past events and current conditions, as well as the incorporation of reasonable and supportable forecasts. The Company evaluates a variety of factors including third party economic forecasts, industry trends and other available published economic information in arriving at its forecasts. After the reasonable and supportable forecast period, the Company reverts, on a straight-line basis, to average historical losses. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a restructuring will be executed with an individual borrower or the renewal option is included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. Also included in the ACL on loans are qualitative reserves to cover losses that are expected but, in the Company’s assessment, may not be adequately represented in the quantitative analysis or the forecasts described above. Factors that the Company considers include changes in lending policies and procedures, business conditions, the nature and size of the portfolio, portfolio concentrations, the volume and severity of past due loans and non-accrual loans, and the effect of external factors such as competition, legal and regulatory requirements, among others. Furthermore, the Company considers the inherent uncertainty in quantitative models that are built upon historical data. Individually Evaluated Loans On a case-by-case basis, the Company may conclude that a loan should be evaluated on an individual basis based on its disparate risk characteristics. When the Company determines that a loan no longer shares similar risk characteristics with other loans in the portfolio, the allowance will be determined on an individual basis using the present value of expected cash flows or, for collateral-dependent loans, the fair value of the collateral as of the reporting date, less estimated selling costs, as applicable. If the fair value of the collateral is less than the amortized cost basis of the loan, the Company will charge off the difference between the fair value of the collateral, less estimated costs to sell at the reporting date, and the amortized cost basis of the loan. ACL on Off-Balance Sheet Commitments The Company is required to include unfunded commitments that are expected to be funded in the future within the allowance calculation, other than those that are unconditionally cancellable. To arrive at that reserve, the reserve percentage for each applicable segment is applied to the unused portion of the expected commitment balance and is multiplied by the expected funding rate. To determine the expected funding rate, the Company uses a historical utilization rate for each segment. As noted above, the ACL on unfunded loan commitments is included in other liabilities on the Consolidated Statement of Financial Condition and the related credit expense is recorded in provision for credit losses - unfunded commitments in the Consolidated Statements of Income. ACL on Available for Sale Securities For available for sale securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For securities available for sale that do not meet the above criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Company considers the extent to which fair value is less than amortized cost, any changes to the rating by a rating agency, and adverse conditions related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an ACL is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income (loss), net of tax. The Company elected the practical expedient of zero loss estimates for securities issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major agencies and have a long history of no credit losses. Changes in the ACL are recorded as provision for, or reversal of, credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available for sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued Interest Receivable The Company made an accounting policy election to exclude accrued interest receivable from the amortized cost basis of loans and available for sale securities. Accrued interest receivable on loans is reported as a component of accrued interest receivable and other assets on the Consolidated Statement of Financial Condition, totaled $4.0 million at June 30, 2023 and is excluded from the estimate of credit losses. Accrued interest receivable on available of sale securities, also a component of accrued interest receivable and other assets on the Consolidated Statement of Financial Condition, totaled $534,000, at June 30, 2023 and is excluded from the estimate of credit losses. Recent Accounting Standards In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 that extends the period of time preparers can utilize the reference rate reform relief guidance. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, 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). To ensure the relief in Topic 848 covers the period of time during which a significant number of modifications may take place, ASU 2022-06 defers the sunset date of Topic 848 from December 31, 2022 to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. For all entities, the amendments in ASU 2022-06 are effective upon issuance. As of June 30, 2023, the Company has identified approximately $16.2 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.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2023
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. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands, except share and per share data) Net Income $ 2,757 $ 118 $ 6,915 $ 3,165 Weighted-Average Basic Common Shares Outstanding 5,111,987 5,147,846 5,110,799 5,172,881 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 4,147 9,129 7,597 16,263 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,116,134 5,156,975 5,118,396 5,189,144 Earnings Per Share: Basic $ 0.54 $ 0.02 $ 1.35 $ 0.61 Diluted 0.54 0.02 1.35 0.61 The dilutive effect on weighted average diluted common shares outstanding is the result of outstanding stock options and nonvested restricted stock. The following table presents for the periods indicated (a) options to purchase shares of common stock that were outstanding but not included in the computation of earnings per share because the options’ exercise price was greater than the average market price of the common shares for the period, and (b) shares of restricted stock awards that were not included in the computation of diluted earnings per share because the hypothetical repurchase of shares under the treasury stock method exceeded the weighted average nonvested restricted awards, therefore the effects would be anti-dilutive. Three Months Ended Six Months Ended 2023 2022 2023 2022 Stock Options 339,123 156,118 339,123 156,118 Restricted Stock 58,527 37,940 51,727 37,940

Securities

Securities	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Securities	Securities The following table presents the amortized cost and fair value of securities available-for-sale at the dates indicated: June 30, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Dollars in thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 53,994 $ — $ (8,612) $ 45,382 Obligations of States and Political Subdivisions 13,810 — (598) 13,212 Mortgage-Backed Securities - Government-Sponsored Enterprises 43,226 — (4,818) 38,408 Collateralized Mortgage Obligations - Government Sponsored Enterprises 92,117 — (17,418) 74,699 Corporate Debt 9,486 — (2,126) 7,360 Total Available-for-Sale Debt Securities 212,633 — (33,572) 179,061 Equity Securities: Mutual Funds 875 Other 1,491 Total Equity Securities 2,366 Total Securities $ 181,427 December 31, 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (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 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: June 30, 2023 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies — $ — $ — 13 $ 45,382 $ (8,612) 13 $ 45,382 $ (8,612) Obligations of States and Political Subdivisions 23 9,343 (413) 10 3,869 (185) 33 13,212 (598) Mortgage Backed Securities- Government Sponsored Enterprises 24 13,333 (781) 18 25,075 (4,037) 42 38,408 (4,818) Collateralized Mortgage Obligations - Government Sponsored Enterprises 1 59 (1) 20 74,640 (17,417) 21 74,699 (17,418) Corporate Debt — — — 3 7,360 (2,126) 3 7,360 (2,126) Total 48 $ 22,735 $ (1,195) 64 $ 156,326 $ (32,377) 112 $ 179,061 $ (33,572) December 31, 2022 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies 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) For debt securities, the Company does not believe that any individual unrealized loss as of June 30, 2023 or December 31, 2022, represents a credit related impairment. The Company performs a review of the entire securities portfolio on a quarterly basis to identify securities that may indicate a credit related impairment. The unrealized losses on securities at June 30, 2023 and December 31, 2022 relate principally to changes in market interest rates subsequent to the acquisition of the specific securities. The Company does not intend to sell, and it is 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. Total securities available to be pledged have a fair value of $171.7 million at June 30, 2023 and $179.0 million at December 31, 2022 of which securities with a fair value of $171.4 million and $175.6 million at June 30, 2023 and December 31, 2022, respectively, were pledged to secure uninsured public deposits, short-term borrowings and for other purposes as required or permitted by law. The following table presents the scheduled maturities of debt securities as of the date indicated: June 30, 2023 Amortized Cost Fair Value (Dollars in thousands) Due in One Year or Less $ — $ — Due after One Year through Five Years 26,527 23,478 Due after Five Years through Ten Years 57,391 49,177 Due after Ten Years 128,715 106,406 Total $ 212,633 $ 179,061 The following table presents the gain and loss on equity securities from both realized sales and unrealized market adjustments for the periods indicated. There were no realized gain or loss on sales of debt securities for the periods indicated. All gains and losses presented in the table below are reported in Net Loss on Securities on the Consolidated Statements of Income. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands) Equity Securities Net Unrealized Loss Recognized on Securities Held $ (100) $ (199) $ (332) $ (206) Net Realized Gain Recognized on Securities Sold — — — — Net Loss on Equity Securities $ (100) $ (199) $ (332) $ (206) Net Loss on Securities $ (100) $ (199) $ (332) $ (206)

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loans and Allowance for Credit Losses	Loans and Allowance for Credit Losses The Company’s loan portfolio is segmented to enable management to monitor risk and performance. Real estate loans are further segregated into three classes. Residential mortgages include those secured by residential properties and include home equity loans, 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. The consumer segment consists primarily of indirect auto loans as well as personal installment loans and personal or overdraft lines of credit. Residential mortgage loans are typically longer-term loans and, therefore, generally present greater interest rate risk than the consumer and commercial loans. Under certain economic conditions, housing values may decline, which may increase the risk that the collateral values are not sufficient. Commercial real estate loans generally present a higher level of credit risk than loans secured by residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income-producing properties, and the increased difficulty in evaluating and monitoring these types of loans. Furthermore, the repayment of commercial real estate loans is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced (for example, if leases are not obtained or renewed, a bankruptcy court modifies a lease term, or a major tenant is unable to fulfill its lease obligations), the borrower’s ability to repay the loan may be impaired. Construction loans are originated to individuals to finance the construction of residential dwellings and are also originated for the construction of commercial properties, including hotels, apartment buildings, housing developments, and owner-occupied properties used for businesses. Construction loans generally provide for the payment of interest only during the construction phase, which is usually 12 to 18 months. At the end of the construction phase, the loan generally converts to a permanent residential or commercial mortgage loan. Construction loan risks include overfunding in comparison to the plans, untimely completion of work, and leasing and stabilization after project completion. Commercial and industrial loans are generally secured by inventories, accounts receivable, and other business assets, which present collateral risk. Consumer loans generally have higher interest rates and shorter terms than residential mortgage loans; however, they have additional credit risk due to the type of collateral securing the loan. The following table presents the classifications of loans as of the dates indicated. June 30, 2023 December 31, 2022 (Dollars in thousands) Real Estate: Residential $ 338,493 $ 330,725 Commercial 458,614 436,805 Construction 44,523 44,923 Commercial and Industrial 102,266 70,044 Consumer 134,788 146,927 Other 22,470 20,449 Total Loans 1,101,154 1,049,873 Allowance for Credit Losses (10,666) (12,819) Loans, Net $ 1,090,488 $ 1,037,054 Net unamortized PPP loan origination fees as of June 30, 2023 and December 31, 2022 were $1,000 and $5,000, respectively. Additionally, $1,000 and $4,000 of net PPP loan origination fees were earned for the three and six months ended June 30, 2023, respectively, compared to $130,000 and $534,000 for the three and six months ended June 30, 2022, respectively. All PPP loans are classified as commercial and industrial loans held for investment. No allowance for credit 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 $1.1 million and $1.2 million at June 30, 2023 and December 31, 2022, respectively. 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. The following table presents the Company’s loans by year of origination, loan segmentation and risk indicator summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of June 30, 2023. There were no loans in the criticized category of loss. Classified Loans by Origination Year (as of June 30, 2023) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Real Estate: Residential Pass $ 18,613 $ 45,643 $ 43,464 $ 60,025 $ 40,379 $ 113,249 $ 14,213 $ 335,586 Special Mention — — 514 — — 411 — 925 Substandard — — 154 — — 1,828 — 1,982 Doubtful — — — — — — — — Loss — — — — — — — — Total 18,613 45,643 44,132 60,025 40,379 115,488 14,213 338,493 Commercial Pass 33,675 76,166 92,455 50,075 49,195 116,799 1,732 420,097 Special Mention — — 1,496 2,970 5,576 15,509 — 25,551 Substandard — — — — 4,521 8,445 — 12,966 Doubtful — — — — — — — — Loss — — — — — — — — Total 33,675 76,166 93,951 53,045 59,292 140,753 1,732 458,614 Construction Pass 7,694 15,531 10,184 7,784 — — 937 42,130 Special Mention — 1,249 850 — — 1 — 2,100 Substandard — — — — — 293 — 293 Doubtful — — — — — — — — Loss — — — — — — — — Total 7,694 16,780 11,034 7,784 — 294 937 44,523 Commercial and Industrial Pass 22,732 17,719 9,665 6,188 3,756 930 30,027 91,017 Special Mention — — — 18 5 3,314 3,533 6,870 Substandard — — — — — 4,012 — 4,012 Doubtful — — — — — 367 — 367 Loss — — — — — — — — Total 22,732 17,719 9,665 6,206 3,761 8,623 33,560 102,266 Consumer Pass 14,617 57,770 31,372 13,857 5,940 6,939 4,091 134,586 Special Mention — — — — — — — — Substandard — 77 20 2 — 103 — 202 Doubtful — — — — — — — — Loss — — — — — — — — Total 14,617 57,847 31,392 13,859 5,940 7,042 4,091 134,788 Other Pass — 15,312 47 685 1,337 4,189 851 22,421 Special Mention — — — — — 49 — 49 Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total — 15,312 47 685 1,337 4,238 851 22,470 Total Loans $ 97,331 $ 229,467 $ 190,221 $ 141,604 $ 110,709 $ 276,438 $ 55,384 $ 1,101,154 Gross Charge Offs $ — $ 92 $ 21 $ — $ — $ 105 $ 16 $ 234 The following table presents the Company’s loan segmentation and risk indicator summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of December 31, 2022, prior to the adoption of ASU 2016-13: December 31, 2022 Pass Special Mention 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 The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of the dates indicated. June 30, 2023 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 334,719 $ 2,155 $ 144 $ — $ 2,299 $ 1,475 $ 338,493 Commercial 456,563 — — — — 2,051 458,614 Construction 44,105 418 — — 418 — 44,523 Commercial and Industrial 101,899 — — — — 367 102,266 Consumer 133,915 590 81 — 671 202 134,788 Other 22,470 — — — — — 22,470 Total Loans $ 1,093,671 $ 3,163 $ 225 $ — $ 3,388 $ 4,095 $ 1,101,154 December 31, 2022 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 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 The following table sets forth the amounts for amortized cost basis of loans on nonaccrual status, loans past due 90 days still accruing, and categories of nonperforming assets at the date indicated. June 30, 2023 Nonaccrual With No ACL Nonaccrual With ACL Loans Past Due 90 Days Still Accruing Total Nonperforming Assets (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,475 $ — $ — $ 1,475 Commercial 2,051 — — 2,051 Commercial and Industrial 367 — — 367 Consumer 202 — — 202 Total Nonaccrual Loans $ 4,095 $ — $ — 4,095 Other Real Estate Owned: Residential 129 Commercial 37 Total Other Real Estate Owned 166 Total Nonperforming Assets $ 4,261 No interest income on nonaccrual loans was recognized during the three and six months ended June 30, 2023. In conjunction with the adoption of ASU 2016-13, ASU 2022-02 was adopted and eliminates the troubled debt restructurings ("TDR") recognition and measurement. With the elimination of TDRs, ASU 2022-02 requires that all modifications and refinancing, including those with borrowers that are experiencing financial difficulty are subject to the modification guidance in ASC 310-20. Loan modifications could meet the definition of a new loan if certain terms of the loan are modified to the benefit of the lender and the modification to the terms of the loan are more than minor. Both of these criteria have to be met to define the modification as a new loan. If a loan modification meets the criteria of new loan, then the new loan should include the remaining net investment in the original loan, additional funds advanced, fees received, and direct loan origination costs with the refinancing or restructuring. Additionally, the effective interest rate should be recalculated based on the amortized cost basis of the new loan and reassess contractual cash flow. For the three and six months ended June 30, 2023, there were no new loan modifications to borrowers experiencing financial difficulty in the past 12 months under the current guidance. The following table sets forth the amounts and categories of nonperforming assets at the dates indicated as of December 31, 2022, prior to the adoption of ASU 2016-13. Included in nonperforming loans and assets are TDRs, which are loans whose contractual terms have been restructured in a manner which grants a concession to a borrower experiencing financial difficulties. Nonaccrual TDRs are included in their specific loan category in the nonaccrual loans section. December 31, (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,649 Commercial 1,814 Commercial and Industrial 415 Consumer 120 Total Nonaccrual Loans 3,998 Accruing Loans Past Due 90 Days or More: Total Accruing Loans Past Due 90 Days or More — Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More 3,998 Troubled Debt Restructurings, Accruing: Real Estate Residential 534 Commercial 1,260 Commercial and Industrial 7 Total Troubled Debt Restructurings, Accruing 1,801 Total Nonperforming Loans 5,799 Total Nonperforming Assets $ 5,799 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 $756,000 and $1.4 million at June 30, 2023 and December 31, 2022, respectively. The activity in the ACL - Loans is summarized below by primary segments for the periods indicated: Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) March 31, 2023 $ 2,156 $ 3,056 $ 805 $ 1,997 $ 2,098 $ 158 $ — $ 10,270 Charge-offs (97) — — — (51) — — (148) Recoveries 1 23 — 8 20 — — 52 Provision (Recovery) for Credit Losses - Loans 296 137 133 135 (219) 10 — 492 June 30, 2023 $ 2,356 $ 3,216 $ 938 $ 2,140 $ 1,848 $ 168 $ — $ 10,666 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2022 $ 2,074 $ 5,810 $ 502 $ 2,313 $ 1,517 $ — $ 603 $ 12,819 Impact of ASC 326 - Loans 137 (3,244) 488 (1,057) 774 120 (603) (3,385) Charge-offs (97) — — — (104) — — (201) Recoveries 14 23 — 766 58 — — 861 Provision (Recovery) for Credit Losses - Loans 228 627 (52) 118 (397) 48 — 572 June 30, 2023 $ 2,356 $ 3,216 $ 938 $ 2,140 $ 1,848 $ 168 $ — $ 10,666 The Company’s allowance for credit losses on unfunded commitments is recognized as a liability (accrued interest payable and other liabilities on the Consolidated Statement of Financial Condition), with adjustments to the reserve recognized in provision for credit losses - unfunded commitments on the Consolidated Statement of Income. The Company’s activity in the allowance for credit losses on unfunded commitments for the periods ended was as follows: (in thousands) Allowance for Credit Losses Balance at March 31, 2023 $ 718 Impact of CECL adoption — Recovery for credit losses - unfunded commitments (60) Balance at June 30, 2023 $ 658 (in thousands) Allowance for Credit Losses Balance at December 31, 2022 $ — Impact of CECL adoption 718 Recovery for credit losses - unfunded commitments (60) Balance at June 30, 2023 $ 658 value of the collateral and the amortized cost basis of the asset as of the measurement date. During the three and six months ended June 30, 2023, there were no loans that required a credit loss to be individually assigned. The following tables present the activity in the allowance for credit losses summarized by primary segments and segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for potential impairment at the dates and for the periods indicated, prior to the adoption of ASU 2016-13. December 31, 2022 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) 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 Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) March 31, 2022 $ 1,472 $ 6,326 $ 704 $ 1,130 $ 1,292 $ — $ 671 $ 11,595 Charge-offs (15) — — (2,712) (20) — — (2,747) Recoveries 126 — — 57 18 — — 201 Provision (Recovery) 71 (303) (233) 3,874 212 — 163 3,784 June 30, 2022 $ 1,654 $ 6,023 $ 471 $ 2,349 $ 1,502 $ — $ 834 $ 12,833 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial 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) (40) — — (2,784) Recoveries 128 — — 68 55 — — 251 Provision (Recovery) 138 63 (778) 3,842 437 — 82 3,784 June 30, 2022 $ 1,654 $ 6,023 $ 471 $ 2,349 $ 1,502 $ — $ 834 $ 12,833 June 30, 2022 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 86 $ — $ 244 $ — $ — $ — $ 330 Collectively Evaluated for Potential Impairment $ 1,654 $ 5,937 $ 471 $ 2,105 $ 1,502 $ — $ 834 $ 12,503 The following table presents the major classifications of loans summarized by individually evaluated for impairment and collectively evaluated for potential impairment as of the dates indicated, prior to the adoption of ASU 2016-13. December 31, 2022 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial 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 The following table presents changes in the accretable discount on the loans acquired at fair value at the dates indicated. Accretable Discount (Dollars in Thousands) December 31, 2022 $ 487 Accretable Yield (122) June 30, 2023 $ 365 Pre Adoption of ASC 326 – Impaired Loans December 31, 2022 Recorded Investment Related Allowance Unpaid Principal Balance Average Recorded Investment Interest Income Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,042 $ — $ 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

Fair Value Disclosure

Fair Value Disclosure	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Disclosure	Fair Value Disclosure FASB ASC 820 “Fair Value Measurement” defines fair value and provides the framework for measuring fair value and required disclosures about fair value measurements. Fair value is defined as the price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability at the transaction date. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used in valuation methods to determine fair value. The three levels of fair value hierarchy are as follows: Level 1 – Fair value is based on unadjusted quoted prices in active markets that are accessible to the Company for identical assets. These generally provide the most reliable evidence and are used to measure fair value whenever available. Level 2 – Fair value is based on significant inputs, other than Level 1 inputs, that are observable either directly or indirectly for substantially the full term of the asset through corroboration with observable market data. Level 2 inputs include quoted market prices in active markets for similar assets, quoted market prices in markets that are not active for identical or similar assets, and other observable inputs. Level 3 – Fair value is based on significant unobservable inputs. Examples of valuation methodologies that would result in Level 3 classification include option pricing models, discounted cash flows, and other similar techniques. This hierarchy requires the use of observable market data when available. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The following table presents the financial assets measured at fair value on a recurring basis and reported on the Consolidated Statements of Financial Condition as of the dates indicated, by level within the fair value hierarchy. The majority of the Company’s securities are included in Level 2 of the fair value hierarchy. Fair values for Level 2 securities were primarily determined by a third-party pricing service using both quoted prices for similar assets, when available, and model-based valuation techniques that derive fair value based on market-corroborated data, such as instruments with similar prepayment speeds and default interest rates. The standard inputs that are normally used include benchmark yields of like securities, reportable trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers, and reference data including market research publications. There were no transfers into or out of Level 3 during the six months ended June 30, 2023 or year ended December 31, 2022. Fair Value Hierarchy June 30, 2023 December 31, 2022 (Dollars in thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 45,382 $ 44,634 Obligations of States and Political Subdivisions Level 2 13,212 13,342 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 38,408 41,427 Collateralized Mortgage Obligations - Government Sponsored Enterprises Level 2 74,699 79,642 Corporate Debt Level 2 7,360 8,315 Total Available-for-Sale Debt Securities 179,061 187,360 Equity Securities Mutual Funds Level 1 875 875 Other Level 1 1,491 1,823 Total Equity Securities 2,366 2,698 Total Securities $ 181,427 $ 190,058 The following table presents the financial assets on the Consolidated Statements of Financial Condition measured at fair value on a nonrecurring basis as of the dates indicated by level within the fair value hierarchy for only those nonrecurring assets that had a fair value below the carrying amount. The table also presents the significant unobservable inputs used in the fair value measurements. Financial Asset Fair Value Hierarchy June 30, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) OREO Level 3 $ 122 Appraisal of Collateral (1) Liquidation Expenses (2) 10 % to 50 % 36.6% Financial Asset Fair Value Hierarchy December 31, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) Individually Evaluated Loans Level 3 $ 1,591 Appraisal of Collateral (1) Appraisal Adjustments (2) 0 % to 8 % 7.2% (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. Expected credit losses on individually evaluated loans deemed to be collateral dependent are valued based upon the lower of amortized cost or fair value of the underlying collateral less costs to sell. Fair value is measured based on the value of the collateral securing these loans and is classified as Level 3 in the fair value hierarchy. At June 30, 2023, the Company did not have any loans that would be required to be remeasured. At December 31, 2022, the fair value of individually evaluated loans consisted of loan balances of $1.6 million less their specific valuation allowances of $24,000. The fair value of mortgage servicing rights ("MSRs") is determined by calculating the present value of estimated future net servicing cash flows, considering expected mortgage loan prepayment rates, discount rates, servicing costs and other economic factors, which are determined based on current market conditions. The expected rate of mortgage loan prepayments is the most significant factor driving the value of MSRs. MSRs are considered impaired if the carrying value exceeds fair value. Since the valuation model includes significant unobservable inputs as listed above, MSRs are classified as Level 3. MSRs are reported in Other Assets in the Consolidated Statements of Financial Condition and are amortized into mortgage servicing income in Other Income in the Consolidated Statements of Income. At June 30, 2023 and December 31, 2022, the Company did not have any MSRs that would be required to be remeasured. OREO properties are evaluated at the time of acquisition and recorded at fair value, less estimated selling costs. After acquisition, OREO is recorded at the lower of cost or fair value, less estimated selling costs. The fair value of an OREO property is determined from a qualified independent appraisal and is classified as Level 3 in the fair value hierarchy. Financial instruments are defined as cash, evidence of an ownership in an entity, or a contract which creates an obligation or right to receive or deliver cash or another financial instrument from/to a second entity on potentially favorable or unfavorable terms. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. If no readily available market exists, the fair value estimates for financial instruments should be based upon management’s judgment regarding current economic conditions, interest rate risk, expected cash flows, future estimated losses and other factors, as determined through various option pricing formulas or simulation modeling. As many of these assumptions result from judgments made by management based upon estimates which are inherently uncertain, the resulting estimated fair values may not be indicative of the amount realizable in the sale of a particular financial instrument. In addition, changes in the assumptions on which the estimated fair values are based may have significant impact on the resulting estimated fair values. As certain assets such as deferred tax assets and premises and equipment are not considered financial instruments, the estimated fair value of financial instruments would not represent the full value of the Company. The following table presents the estimated fair values of the Company’s financial instruments at the dates indicated. June 30, 2023 December 31, 2022 Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value (Dollars in thousands) Financial Assets: Cash and Due From Banks: Interest-Earning Level 1 $ 60,287 $ 60,287 $ 82,957 $ 82,957 Noninterest-Earning Level 1 17,806 17,806 20,743 20,743 Securities See Above 181,427 181,427 190,058 190,058 Loans, Net Level 3 1,090,488 1,051,815 1,037,054 1,011,098 Restricted Stock Level 2 3,252 3,252 2,749 2,749 Mortgage Servicing Rights Level 3 585 998 633 1,000 Accrued Interest Receivable Level 2 4,544 4,544 3,983 3,983 Financial Liabilities: Deposits Level 2 1,263,315 1,259,640 1,268,503 1,264,846 Short-Term Borrowings Level 2 — — 8,060 8,060 Other Borrowed Funds FHLB Borrowings Level 2 20,000 19,922 — — Subordinated Debt Level 2 14,658 12,355 14,638 13,490 Accrued Interest Payable Level 2 1,318 1,318 355 355

Commitments and Contingent Liab

Commitments and Contingent Liabilities	6 Months Ended
	Jun. 30, 2023
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. The following table presents the unused and available credit balances of financial instruments whose contracts represent credit risk at the dates indicated. June 30, December 31, (Dollars in thousands) Standby Letters of Credit $ 110 $ 110 Performance Letters of Credit 838 1,064 Construction Mortgages 43,464 45,722 Personal Lines of Credit 7,355 6,824 Overdraft Protection Lines 4,947 5,241 Home Equity Lines of Credit 23,459 22,784 Commercial Lines of Credit 65,250 74,921 Total Commitments $ 145,423 $ 156,666 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee by the customer. Because many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, and income-producing commercial properties. Performance letters of credit represent conditional commitments issued by the Company to guarantee the performance of a customer to a third party. These instruments are issued primarily to support bid or performance-related contracts. The coverage period for these instruments is typically a one-year period with an annual renewal option subject to prior approval by management. Fees earned from the issuance of these letters are recognized upon expiration of the letter. For secured letters of credit, the collateral is typically Company deposit instruments or customer business assets.

Leases

Leases	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Leases	LeasesThe Company evaluates contracts at commencement to determine if a lease is present. The Company’s lease contracts are all classified as operating leases and create operating right-of-use (“ROU”) assets and corresponding lease liabilities on the Consolidated Statements of Financial Condition. The leases are primarily ROU assets of land and building for branch and loan production locations. ROU assets lease 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. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands) Operating Lease Expense $ 77 $ 89 $ 154 $ 171 Short-Term Lease Expense — 1 — 1 Variable Lease Expense 8 7 15 14 Total Lease Expense $ 85 $ 97 $ 169 $ 186 June 30, December 31, (Dollars in thousands) Operating Leases: ROU Assets $ 1,801 $ 1,926 Weighted Average Lease Term in Years 7.80 8.13 Weighted Average Discount Rate 2.87 % 2.87 % June 30, (Dollars in thousands) Maturity Analysis: Due in One Year $ 360 Due After One Year to Two Years 331 Due After Two Years to Three Years 233 Due After Three Years to Four Years 236 Due After Four to Five Years 225 Due After Five Years 776 Total $ 2,161 Less: Present Value Discount 223 Lease Liabilities $ 1,938 There were no new lease agreements entered into during the six months ended June 30, 2023. During the six months ended June 30, 2022, the Company entered into a new lease agreement for the McMurray, PA branch, for a 10-year term ending March 31, 2032, as well as a new lease agreement for the Waynesburg branch, for a 5-year term ending July 31, 2027.

Other Noninterest Expense

Other Noninterest Expense	6 Months Ended
	Jun. 30, 2023
Other Income and Expenses [Abstract]
Other Noninterest Expense	Other Noninterest Expense The details of other noninterest expense for the Company’s Consolidated Statements of Income for the periods indicated are as follows: Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands) Non-Employee Compensation $ 151 $ 139 $ 302 $ 270 Printing and Supplies 70 46 124 127 Postage 59 33 162 137 Telephone 124 119 268 258 Charitable Contributions 24 39 58 80 Dues and Subscriptions 43 39 121 97 Loan Expenses 90 124 147 250 Meals and Entertainment 27 38 41 68 Travel 52 34 106 73 Training 17 13 51 31 Bank Assessment 46 47 98 94 Insurance 83 69 156 131 Miscellaneous 109 98 207 221 Total Other Noninterest Expense $ 895 $ 838 $ 1,841 $ 1,837

Segment and Related Information

Segment and Related Information	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Segment and Related Information	Segment and Related InformationAt June 30, 2023, the Company’s business activities were comprised of two operating segments, which are community banking and insurance brokerage services. CB Financial is the parent company of the Bank and Exchange Underwriters, a wholly owned subsidiary of the Bank. Exchange Underwriters has an independent board of directors from the Company and is managed separately from the banking and related financial services that the Company offers. Exchange Underwriters is an independent insurance agency that offers property, casualty, commercial liability, surety and other insurance products. The following is a table of selected financial data for the Company’s subsidiaries and consolidated results at the dates and for the periods indicated. Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) June 30, 2023 Assets $ 1,432,181 $ 5,576 $ 131,258 $ (136,282) $ 1,432,733 Liabilities 1,317,617 2,337 14,669 (18,479) 1,316,144 Stockholders' Equity 114,564 3,239 116,589 (117,803) 116,589 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 Three Months Ended June 30, 2023 Interest and Dividend Income $ 15,182 $ 2 $ 1,297 $ (1,278) $ 15,203 Interest Expense 3,926 — 157 — 4,083 Net Interest and Dividend Income 11,256 2 1,140 (1,278) 11,120 Provision for Credit Losses - Loans 492 — — — 492 Recovery for Credit Losses - Unfunded Commitments (60) — — — (60) Net Interest and Dividend Income After Provision for Credit Losses 10,824 2 1,140 (1,278) 10,688 Noninterest Income (Loss) 810 1,545 (86) — 2,269 Noninterest Expense 8,457 1,044 — — 9,501 Undistributed Net Income of Subsidiary 357 — 1,656 (2,013) — Income Before Income Tax Expense (Benefit) 3,534 503 2,710 (3,291) 3,456 Income Tax Expense (Benefit) 600 146 (47) — 699 Net Income $ 2,934 $ 357 $ 2,757 $ (3,291) $ 2,757 Six Months Ended June 30, 2023 Interest and Dividend Income $ 29,405 $ 3 $ 2,593 $ (2,553) $ 29,448 Interest Expense 6,433 — 311 — 6,744 Net Interest and Dividend Income 22,972 3 2,282 (2,553) 22,704 Provision for Credit Losses - Loans 572 — — — 572 Recovery for Credit Losses - Unfunded Commitments (60) — — — (60) Net Interest and Dividend Income After Provision for Credit Losses 22,460 3 2,282 (2,553) 22,192 Noninterest Income (Loss) 1,911 3,501 (332) — 5,080 Noninterest Expense 16,382 2,143 5 — 18,530 Undistributed Net Income of Subsidiary 965 — 4,842 (5,807) — Income Before Income Tax Expense (Benefit) 8,954 1,361 6,787 (8,360) 8,742 Income Tax Expense (Benefit) 1,559 396 (128) — 1,827 Net Income $ 7,395 $ 965 $ 6,915 $ (8,360) $ 6,915 Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) Three Months Ended June 30, 2022 Interest and Dividend Income $ 10,940 $ 2 $ 1,255 $ (1,239) $ 10,958 Interest Expense 640 — 155 — 795 Net Interest and Dividend Income 10,300 2 1,100 (1,239) 10,163 Provision for Credit Losses 3,784 — — — 3,784 Net Interest and Dividend Income After Provision for Credit Losses 6,516 2 1,100 (1,239) 6,379 Noninterest Income (Loss) 903 1,369 (167) — 2,105 Noninterest Expense 7,420 985 5 — 8,410 Undistributed Net Income (Loss) of Subsidiary 273 — (897) 624 — Income Before Income Tax (Benefit) Expense 272 386 31 (615) 74 Income Tax (Benefit) Expense (70) 113 (87) — (44) Net Income $ 342 $ 273 $ 118 $ (615) $ 118 Six Months Ended June 30, 2022 Interest and Dividend Income $ 21,535 $ 3 $ 2,534 $ (2,498) $ 21,574 Interest Expense 1,208 — 310 — 1,518 Net Interest and Dividend Income 20,327 3 2,224 (2,498) 20,056 Provision for Loan Losses 3,784 — — — 3,784 Net Interest and Dividend Income After Provision for Loan Losses 16,543 3 2,224 (2,498) 16,272 Noninterest Income 1,680 3,166 (128) — 4,718 Noninterest Expense 15,065 1,992 9 — 17,066 Undistributed Net Income of Subsidiary 834 — 955 (1,789) — Income Before Income Tax Expense (Benefit) 3,992 1,177 3,042 (4,287) 3,924 Income Tax Expense (Benefit) 540 343 (124) — 759 Net Income $ 3,452 $ 834 $ 3,166 $ (4,287) $ 3,165

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	Stock Based Compensation The following table presents stock option information for the period indicated. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Outstanding Options at December 31, 2022 283,748 $ 24.52 5.6 Granted 68,975 21.63 Exercised (2,000) 22.25 Forfeited (2,600) 25.25 Outstanding Options at June 30, 2023 348,123 $ 23.95 6.0 Exercisable Options at June 30, 2023 189,549 $ 24.54 3.5 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options at June 30, 2023 158,574 $ 23.25 9.1 Summary of Significant Assumptions for Newly Issued Stock Options Expected Term in Years 6.5 Expected Volatility 29.5 % Expected Dividends $ 1.00 Risk Free Rate of Return 3.63 % Weighted Average Grant Date Fair Value (per share) $ 4.37 The following table presents restricted stock award information for the period indicated Number of Shares Weighted Average Grant Date Fair Value Price Weighted Average Remaining Service Period in Years Nonvested Restricted Stock at December 31, 2022 64,125 $ 24.32 4.3 Granted 24,975 21.66 Vested (4,408) 26.00 Forfeited (860) 24.36 Nonvested Restricted Stock at June 30, 2023 83,832 $ 23.44 4.1 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 $187,000 and $149,000 for the three months ended June 30, 2023 and 2022. Stock based compensation was $361,000 and $279,000 for the six months ended June 30, 2023 and 2022. As of June 30, 2023 and December 31, 2022, total unrecognized compensation expense was $650,000 and $430,000, respectively, related to stock options, and $1.7 million and $1.4 million, respectively, related to restricted stock awards. Intrinsic value represents the amount by which the fair value of the underlying stock at June 30, 2023 and December 31, 2022 exceeds the exercise price of the stock options. The intrinsic value of stock options was $35,000 and $25,000 at June 30, 2023 and December 31, 2022, respectively. At June 30, 2023 and December 31, 2022, respectively, there were 203,775 and 333,335 shares available under the Plan to be issued in connection with the exercise of stock options, and 81,510 and 133,334 shares that may be issued as restricted stock awards or units. Restricted stock awards or units may be issued above this amount provided that the number of shares reserved for stock options is reduced by two and one-half shares for each restricted stock award or unit share granted.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events The Company evaluated subsequent events through the date the consolidated financial statements were filed with the SEC and incorporated into the consolidated financial statements the effect of all material known events determined by Accounting Standards Codification ("ASC") 855, Subsequent Events

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net Income	$ 2,757	$ 118	$ 6,915	$ 3,165

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of CB Financial Services, Inc. (“CB Financial”) and its wholly owned subsidiary, Community Bank (the “Bank”), and the Bank’s wholly-owned subsidiary, Exchange Underwriters, Inc. (“Exchange Underwriters”). CB Financial, the Bank and Exchange Underwriters are collectively referred to as the “Company”. All intercompany transactions and balances have been eliminated in consolidation. The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and with general practice within the banking industry. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading in any material respect. In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the Consolidated Statements of Financial Condition and income and expenses for the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to determination of the allowance for credit losses on loans, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, impairment evaluations of securities, goodwill and intangible assets impairment, and the valuation of deferred tax assets. In the opinion of management, the accompanying unaudited interim financial statements include all adjustments considered necessary for a fair presentation of the Company’s financial position and results of operations at the dates and for the periods presented. All these adjustments are of a normal, recurring nature, and they are the only adjustments included in the accompanying unaudited interim financial statements. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Interim results are not necessarily indicative of results for a full year.
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. The Bank operates 10 branches in Greene, Allegheny, Washington, Fayette and Westmoreland Counties in southwestern Pennsylvania, and three branches 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.
Recent Accounting Standards	Recent Accounting Standards In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 that extends the period of time preparers can utilize the reference rate reform relief guidance. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, 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). To ensure the relief in Topic 848 covers the period of time during which a significant number of modifications may take place, ASU 2022-06 defers the sunset date of Topic 848 from December 31, 2022 to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. For all entities, the amendments in ASU 2022-06 are effective upon issuance. As of June 30, 2023, the Company has identified approximately $16.2 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.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share, Basic and Diluted	The following table sets forth the composition of the weighted-average common shares (denominator) used in the basic and diluted earnings per share computation. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands, except share and per share data) Net Income $ 2,757 $ 118 $ 6,915 $ 3,165 Weighted-Average Basic Common Shares Outstanding 5,111,987 5,147,846 5,110,799 5,172,881 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 4,147 9,129 7,597 16,263 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,116,134 5,156,975 5,118,396 5,189,144 Earnings Per Share: Basic $ 0.54 $ 0.02 $ 1.35 $ 0.61 Diluted 0.54 0.02 1.35 0.61
Schedule of Antidilutive Securities Excluded from Computation of Earnings (Loss) Per Share	The following table presents for the periods indicated (a) options to purchase shares of common stock that were outstanding but not included in the computation of earnings per share because the options’ exercise price was greater than the average market price of the common shares for the period, and (b) shares of restricted stock awards that were not included in the computation of diluted earnings per share because the hypothetical repurchase of shares under the treasury stock method exceeded the weighted average nonvested restricted awards, therefore the effects would be anti-dilutive. Three Months Ended Six Months Ended 2023 2022 2023 2022 Stock Options 339,123 156,118 339,123 156,118 Restricted Stock 58,527 37,940 51,727 37,940

Securities (Tables)

Securities (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of Debt Securities, Available-for-sale and Unrealized Loss on Investments	The following table presents the amortized cost and fair value of securities available-for-sale at the dates indicated: June 30, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (Dollars in thousands) Available-for-Sale Debt Securities: U.S. Government Agencies $ 53,994 $ — $ (8,612) $ 45,382 Obligations of States and Political Subdivisions 13,810 — (598) 13,212 Mortgage-Backed Securities - Government-Sponsored Enterprises 43,226 — (4,818) 38,408 Collateralized Mortgage Obligations - Government Sponsored Enterprises 92,117 — (17,418) 74,699 Corporate Debt 9,486 — (2,126) 7,360 Total Available-for-Sale Debt Securities 212,633 — (33,572) 179,061 Equity Securities: Mutual Funds 875 Other 1,491 Total Equity Securities 2,366 Total Securities $ 181,427 December 31, 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (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 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: June 30, 2023 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies — $ — $ — 13 $ 45,382 $ (8,612) 13 $ 45,382 $ (8,612) Obligations of States and Political Subdivisions 23 9,343 (413) 10 3,869 (185) 33 13,212 (598) Mortgage Backed Securities- Government Sponsored Enterprises 24 13,333 (781) 18 25,075 (4,037) 42 38,408 (4,818) Collateralized Mortgage Obligations - Government Sponsored Enterprises 1 59 (1) 20 74,640 (17,417) 21 74,699 (17,418) Corporate Debt — — — 3 7,360 (2,126) 3 7,360 (2,126) Total 48 $ 22,735 $ (1,195) 64 $ 156,326 $ (32,377) 112 $ 179,061 $ (33,572) December 31, 2022 Less than 12 months 12 Months or Greater Total Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses (Dollars in thousands) U.S. Government Agencies 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)
Investments Classified by Contractual Maturity Date	The following table presents the scheduled maturities of debt securities as of the date indicated: June 30, 2023 Amortized Cost Fair Value (Dollars in thousands) Due in One Year or Less $ — $ — Due after One Year through Five Years 26,527 23,478 Due after Five Years through Ten Years 57,391 49,177 Due after Ten Years 128,715 106,406 Total $ 212,633 $ 179,061
Schedule of Realized Gain (Loss)	The following table presents the gain and loss on equity securities from both realized sales and unrealized market adjustments for the periods indicated. There were no realized gain or loss on sales of debt securities for the periods indicated. All gains and losses presented in the table below are reported in Net Loss on Securities on the Consolidated Statements of Income. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands) Equity Securities Net Unrealized Loss Recognized on Securities Held $ (100) $ (199) $ (332) $ (206) Net Realized Gain Recognized on Securities Sold — — — — Net Loss on Equity Securities $ (100) $ (199) $ (332) $ (206) Net Loss on Securities $ (100) $ (199) $ (332) $ (206)

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The following table presents the classifications of loans as of the dates indicated. June 30, 2023 December 31, 2022 (Dollars in thousands) Real Estate: Residential $ 338,493 $ 330,725 Commercial 458,614 436,805 Construction 44,523 44,923 Commercial and Industrial 102,266 70,044 Consumer 134,788 146,927 Other 22,470 20,449 Total Loans 1,101,154 1,049,873 Allowance for Credit Losses (10,666) (12,819) Loans, Net $ 1,090,488 $ 1,037,054
Financing Receivable Credit Quality Indicators	The following table presents the Company’s loans by year of origination, loan segmentation and risk indicator summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of June 30, 2023. There were no loans in the criticized category of loss. Classified Loans by Origination Year (as of June 30, 2023) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Real Estate: Residential Pass $ 18,613 $ 45,643 $ 43,464 $ 60,025 $ 40,379 $ 113,249 $ 14,213 $ 335,586 Special Mention — — 514 — — 411 — 925 Substandard — — 154 — — 1,828 — 1,982 Doubtful — — — — — — — — Loss — — — — — — — — Total 18,613 45,643 44,132 60,025 40,379 115,488 14,213 338,493 Commercial Pass 33,675 76,166 92,455 50,075 49,195 116,799 1,732 420,097 Special Mention — — 1,496 2,970 5,576 15,509 — 25,551 Substandard — — — — 4,521 8,445 — 12,966 Doubtful — — — — — — — — Loss — — — — — — — — Total 33,675 76,166 93,951 53,045 59,292 140,753 1,732 458,614 Construction Pass 7,694 15,531 10,184 7,784 — — 937 42,130 Special Mention — 1,249 850 — — 1 — 2,100 Substandard — — — — — 293 — 293 Doubtful — — — — — — — — Loss — — — — — — — — Total 7,694 16,780 11,034 7,784 — 294 937 44,523 Commercial and Industrial Pass 22,732 17,719 9,665 6,188 3,756 930 30,027 91,017 Special Mention — — — 18 5 3,314 3,533 6,870 Substandard — — — — — 4,012 — 4,012 Doubtful — — — — — 367 — 367 Loss — — — — — — — — Total 22,732 17,719 9,665 6,206 3,761 8,623 33,560 102,266 Consumer Pass 14,617 57,770 31,372 13,857 5,940 6,939 4,091 134,586 Special Mention — — — — — — — — Substandard — 77 20 2 — 103 — 202 Doubtful — — — — — — — — Loss — — — — — — — — Total 14,617 57,847 31,392 13,859 5,940 7,042 4,091 134,788 Other Pass — 15,312 47 685 1,337 4,189 851 22,421 Special Mention — — — — — 49 — 49 Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total — 15,312 47 685 1,337 4,238 851 22,470 Total Loans $ 97,331 $ 229,467 $ 190,221 $ 141,604 $ 110,709 $ 276,438 $ 55,384 $ 1,101,154 Gross Charge Offs $ — $ 92 $ 21 $ — $ — $ 105 $ 16 $ 234 The following table presents the Company’s loan segmentation and risk indicator summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of December 31, 2022, prior to the adoption of ASU 2016-13: December 31, 2022 Pass Special Mention 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
Financing Receivable, Past Due	The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of the dates indicated. June 30, 2023 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 334,719 $ 2,155 $ 144 $ — $ 2,299 $ 1,475 $ 338,493 Commercial 456,563 — — — — 2,051 458,614 Construction 44,105 418 — — 418 — 44,523 Commercial and Industrial 101,899 — — — — 367 102,266 Consumer 133,915 590 81 — 671 202 134,788 Other 22,470 — — — — — 22,470 Total Loans $ 1,093,671 $ 3,163 $ 225 $ — $ 3,388 $ 4,095 $ 1,101,154 December 31, 2022 Loans Current 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Non- Accrual Total Loans (Dollars in Thousands) Real Estate: Residential $ 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
Financing Receivable, Nonaccrual	The following table sets forth the amounts for amortized cost basis of loans on nonaccrual status, loans past due 90 days still accruing, and categories of nonperforming assets at the date indicated. June 30, 2023 Nonaccrual With No ACL Nonaccrual With ACL Loans Past Due 90 Days Still Accruing Total Nonperforming Assets (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,475 $ — $ — $ 1,475 Commercial 2,051 — — 2,051 Commercial and Industrial 367 — — 367 Consumer 202 — — 202 Total Nonaccrual Loans $ 4,095 $ — $ — 4,095 Other Real Estate Owned: Residential 129 Commercial 37 Total Other Real Estate Owned 166 Total Nonperforming Assets $ 4,261 No interest income on nonaccrual loans was recognized during the three and six months ended June 30, 2023. In conjunction with the adoption of ASU 2016-13, ASU 2022-02 was adopted and eliminates the troubled debt restructurings ("TDR") recognition and measurement. With the elimination of TDRs, ASU 2022-02 requires that all modifications and refinancing, including those with borrowers that are experiencing financial difficulty are subject to the modification guidance in ASC 310-20. Loan modifications could meet the definition of a new loan if certain terms of the loan are modified to the benefit of the lender and the modification to the terms of the loan are more than minor. Both of these criteria have to be met to define the modification as a new loan. If a loan modification meets the criteria of new loan, then the new loan should include the remaining net investment in the original loan, additional funds advanced, fees received, and direct loan origination costs with the refinancing or restructuring. Additionally, the effective interest rate should be recalculated based on the amortized cost basis of the new loan and reassess contractual cash flow. For the three and six months ended June 30, 2023, there were no new loan modifications to borrowers experiencing financial difficulty in the past 12 months under the current guidance. The following table sets forth the amounts and categories of nonperforming assets at the dates indicated as of December 31, 2022, prior to the adoption of ASU 2016-13. Included in nonperforming loans and assets are TDRs, which are loans whose contractual terms have been restructured in a manner which grants a concession to a borrower experiencing financial difficulties. Nonaccrual TDRs are included in their specific loan category in the nonaccrual loans section. December 31, (Dollars in Thousands) Nonaccrual Loans: Real Estate: Residential $ 1,649 Commercial 1,814 Commercial and Industrial 415 Consumer 120 Total Nonaccrual Loans 3,998 Accruing Loans Past Due 90 Days or More: Total Accruing Loans Past Due 90 Days or More — Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More 3,998 Troubled Debt Restructurings, Accruing: Real Estate Residential 534 Commercial 1,260 Commercial and Industrial 7 Total Troubled Debt Restructurings, Accruing 1,801 Total Nonperforming Loans 5,799 Total Nonperforming Assets $ 5,799
Financing Receivable, Allowance for Credit Loss	The activity in the ACL - Loans is summarized below by primary segments for the periods indicated: Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) March 31, 2023 $ 2,156 $ 3,056 $ 805 $ 1,997 $ 2,098 $ 158 $ — $ 10,270 Charge-offs (97) — — — (51) — — (148) Recoveries 1 23 — 8 20 — — 52 Provision (Recovery) for Credit Losses - Loans 296 137 133 135 (219) 10 — 492 June 30, 2023 $ 2,356 $ 3,216 $ 938 $ 2,140 $ 1,848 $ 168 $ — $ 10,666 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) December 31, 2022 $ 2,074 $ 5,810 $ 502 $ 2,313 $ 1,517 $ — $ 603 $ 12,819 Impact of ASC 326 - Loans 137 (3,244) 488 (1,057) 774 120 (603) (3,385) Charge-offs (97) — — — (104) — — (201) Recoveries 14 23 — 766 58 — — 861 Provision (Recovery) for Credit Losses - Loans 228 627 (52) 118 (397) 48 — 572 June 30, 2023 $ 2,356 $ 3,216 $ 938 $ 2,140 $ 1,848 $ 168 $ — $ 10,666 (in thousands) Allowance for Credit Losses Balance at March 31, 2023 $ 718 Impact of CECL adoption — Recovery for credit losses - unfunded commitments (60) Balance at June 30, 2023 $ 658 (in thousands) Allowance for Credit Losses Balance at December 31, 2022 $ — Impact of CECL adoption 718 Recovery for credit losses - unfunded commitments (60) Balance at June 30, 2023 $ 658 value of the collateral and the amortized cost basis of the asset as of the measurement date. During the three and six months ended June 30, 2023, there were no loans that required a credit loss to be individually assigned. The following tables present the activity in the allowance for credit losses summarized by primary segments and segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for potential impairment at the dates and for the periods indicated, prior to the adoption of ASU 2016-13. December 31, 2022 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) 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 Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) March 31, 2022 $ 1,472 $ 6,326 $ 704 $ 1,130 $ 1,292 $ — $ 671 $ 11,595 Charge-offs (15) — — (2,712) (20) — — (2,747) Recoveries 126 — — 57 18 — — 201 Provision (Recovery) 71 (303) (233) 3,874 212 — 163 3,784 June 30, 2022 $ 1,654 $ 6,023 $ 471 $ 2,349 $ 1,502 $ — $ 834 $ 12,833 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial 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) (40) — — (2,784) Recoveries 128 — — 68 55 — — 251 Provision (Recovery) 138 63 (778) 3,842 437 — 82 3,784 June 30, 2022 $ 1,654 $ 6,023 $ 471 $ 2,349 $ 1,502 $ — $ 834 $ 12,833 June 30, 2022 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial Consumer Other Unallocated Total (Dollars in thousands) Individually Evaluated for Impairment $ — $ 86 $ — $ 244 $ — $ — $ — $ 330 Collectively Evaluated for Potential Impairment $ 1,654 $ 5,937 $ 471 $ 2,105 $ 1,502 $ — $ 834 $ 12,503
Allowance for Credit Loss Individually Collectively Evaluated for Impairment	The following table presents the major classifications of loans summarized by individually evaluated for impairment and collectively evaluated for potential impairment as of the dates indicated, prior to the adoption of ASU 2016-13. December 31, 2022 Real Estate Residential Real Estate Commercial Real Estate Construction Commercial and Industrial 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
Schedule of Accretable Discount on Loans Acquired at Fair Value	The following table presents changes in the accretable discount on the loans acquired at fair value at the dates indicated. Accretable Discount (Dollars in Thousands) December 31, 2022 $ 487 Accretable Yield (122) June 30, 2023 $ 365
Impaired Financing Receivables	The following table presents a summary of the loans considered to be impaired as of the date indicated. December 31, 2022 Recorded Investment Related Allowance Unpaid Principal Balance Average Recorded Investment Interest Income Recognized (Dollars in thousands) With No Related Allowance Recorded: Real Estate: Residential $ 1,042 $ — $ 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

Fair Value Disclosure (Tables)

Fair Value Disclosure (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the financial assets measured at fair value on a recurring basis and reported on the Consolidated Statements of Financial Condition as of the dates indicated, by level within the fair value hierarchy. The majority of the Company’s securities are included in Level 2 of the fair value hierarchy. Fair values for Level 2 securities were primarily determined by a third-party pricing service using both quoted prices for similar assets, when available, and model-based valuation techniques that derive fair value based on market-corroborated data, such as instruments with similar prepayment speeds and default interest rates. The standard inputs that are normally used include benchmark yields of like securities, reportable trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers, and reference data including market research publications. There were no transfers into or out of Level 3 during the six months ended June 30, 2023 or year ended December 31, 2022. Fair Value Hierarchy June 30, 2023 December 31, 2022 (Dollars in thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 45,382 $ 44,634 Obligations of States and Political Subdivisions Level 2 13,212 13,342 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 38,408 41,427 Collateralized Mortgage Obligations - Government Sponsored Enterprises Level 2 74,699 79,642 Corporate Debt Level 2 7,360 8,315 Total Available-for-Sale Debt Securities 179,061 187,360 Equity Securities Mutual Funds Level 1 875 875 Other Level 1 1,491 1,823 Total Equity Securities 2,366 2,698 Total Securities $ 181,427 $ 190,058
Fair Value Measurement Inputs and Valuation Techniques	The following table presents the financial assets on the Consolidated Statements of Financial Condition measured at fair value on a nonrecurring basis as of the dates indicated by level within the fair value hierarchy for only those nonrecurring assets that had a fair value below the carrying amount. The table also presents the significant unobservable inputs used in the fair value measurements. Financial Asset Fair Value Hierarchy June 30, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) OREO Level 3 $ 122 Appraisal of Collateral (1) Liquidation Expenses (2) 10 % to 50 % 36.6% Financial Asset Fair Value Hierarchy December 31, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) Individually Evaluated Loans Level 3 $ 1,591 Appraisal of Collateral (1) Appraisal Adjustments (2) 0 % to 8 % 7.2% (1) Fair value is generally determined through independent appraisals of the underlying collateral, which may include various Level 3 inputs, which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of appraisal adjustments and liquidation expense are presented as a percent of the appraisal.
Fair Value, by Balance Sheet Grouping	The following table presents the estimated fair values of the Company’s financial instruments at the dates indicated. June 30, 2023 December 31, 2022 Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value (Dollars in thousands) Financial Assets: Cash and Due From Banks: Interest-Earning Level 1 $ 60,287 $ 60,287 $ 82,957 $ 82,957 Noninterest-Earning Level 1 17,806 17,806 20,743 20,743 Securities See Above 181,427 181,427 190,058 190,058 Loans, Net Level 3 1,090,488 1,051,815 1,037,054 1,011,098 Restricted Stock Level 2 3,252 3,252 2,749 2,749 Mortgage Servicing Rights Level 3 585 998 633 1,000 Accrued Interest Receivable Level 2 4,544 4,544 3,983 3,983 Financial Liabilities: Deposits Level 2 1,263,315 1,259,640 1,268,503 1,264,846 Short-Term Borrowings Level 2 — — 8,060 8,060 Other Borrowed Funds FHLB Borrowings Level 2 20,000 19,922 — — Subordinated Debt Level 2 14,658 12,355 14,638 13,490 Accrued Interest Payable Level 2 1,318 1,318 355 355

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks	The following table presents the unused and available credit balances of financial instruments whose contracts represent credit risk at the dates indicated. June 30, December 31, (Dollars in thousands) Standby Letters of Credit $ 110 $ 110 Performance Letters of Credit 838 1,064 Construction Mortgages 43,464 45,722 Personal Lines of Credit 7,355 6,824 Overdraft Protection Lines 4,947 5,241 Home Equity Lines of Credit 23,459 22,784 Commercial Lines of Credit 65,250 74,921 Total Commitments $ 145,423 $ 156,666

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Lease, Cost	The following tables present the lease expense, ROU assets, weighted average term, discount rate and maturity analysis of lease liabilities for operating leases for the periods and dates indicated. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands) Operating Lease Expense $ 77 $ 89 $ 154 $ 171 Short-Term Lease Expense — 1 — 1 Variable Lease Expense 8 7 15 14 Total Lease Expense $ 85 $ 97 $ 169 $ 186 June 30, December 31, (Dollars in thousands) Operating Leases: ROU Assets $ 1,801 $ 1,926 Weighted Average Lease Term in Years 7.80 8.13 Weighted Average Discount Rate 2.87 % 2.87 %
Lessee, Operating Lease, Liability, Maturity	June 30, (Dollars in thousands) Maturity Analysis: Due in One Year $ 360 Due After One Year to Two Years 331 Due After Two Years to Three Years 233 Due After Three Years to Four Years 236 Due After Four to Five Years 225 Due After Five Years 776 Total $ 2,161 Less: Present Value Discount 223 Lease Liabilities $ 1,938

Other Noninterest Expense (Tabl

Other Noninterest Expense (Tables)	6 Months Ended
	Jun. 30, 2023
Other Income and Expenses [Abstract]
Schedule of Other Operating Cost and Expense, by Component	The details of other noninterest expense for the Company’s Consolidated Statements of Income for the periods indicated are as follows: Three Months Ended Six Months Ended 2023 2022 2023 2022 (Dollars in thousands) Non-Employee Compensation $ 151 $ 139 $ 302 $ 270 Printing and Supplies 70 46 124 127 Postage 59 33 162 137 Telephone 124 119 268 258 Charitable Contributions 24 39 58 80 Dues and Subscriptions 43 39 121 97 Loan Expenses 90 124 147 250 Meals and Entertainment 27 38 41 68 Travel 52 34 106 73 Training 17 13 51 31 Bank Assessment 46 47 98 94 Insurance 83 69 156 131 Miscellaneous 109 98 207 221 Total Other Noninterest Expense $ 895 $ 838 $ 1,841 $ 1,837

Segment and Related Informati_2

Segment and Related Information (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following is a table of selected financial data for the Company’s subsidiaries and consolidated results at the dates and for the periods indicated. Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) June 30, 2023 Assets $ 1,432,181 $ 5,576 $ 131,258 $ (136,282) $ 1,432,733 Liabilities 1,317,617 2,337 14,669 (18,479) 1,316,144 Stockholders' Equity 114,564 3,239 116,589 (117,803) 116,589 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 Three Months Ended June 30, 2023 Interest and Dividend Income $ 15,182 $ 2 $ 1,297 $ (1,278) $ 15,203 Interest Expense 3,926 — 157 — 4,083 Net Interest and Dividend Income 11,256 2 1,140 (1,278) 11,120 Provision for Credit Losses - Loans 492 — — — 492 Recovery for Credit Losses - Unfunded Commitments (60) — — — (60) Net Interest and Dividend Income After Provision for Credit Losses 10,824 2 1,140 (1,278) 10,688 Noninterest Income (Loss) 810 1,545 (86) — 2,269 Noninterest Expense 8,457 1,044 — — 9,501 Undistributed Net Income of Subsidiary 357 — 1,656 (2,013) — Income Before Income Tax Expense (Benefit) 3,534 503 2,710 (3,291) 3,456 Income Tax Expense (Benefit) 600 146 (47) — 699 Net Income $ 2,934 $ 357 $ 2,757 $ (3,291) $ 2,757 Six Months Ended June 30, 2023 Interest and Dividend Income $ 29,405 $ 3 $ 2,593 $ (2,553) $ 29,448 Interest Expense 6,433 — 311 — 6,744 Net Interest and Dividend Income 22,972 3 2,282 (2,553) 22,704 Provision for Credit Losses - Loans 572 — — — 572 Recovery for Credit Losses - Unfunded Commitments (60) — — — (60) Net Interest and Dividend Income After Provision for Credit Losses 22,460 3 2,282 (2,553) 22,192 Noninterest Income (Loss) 1,911 3,501 (332) — 5,080 Noninterest Expense 16,382 2,143 5 — 18,530 Undistributed Net Income of Subsidiary 965 — 4,842 (5,807) — Income Before Income Tax Expense (Benefit) 8,954 1,361 6,787 (8,360) 8,742 Income Tax Expense (Benefit) 1,559 396 (128) — 1,827 Net Income $ 7,395 $ 965 $ 6,915 $ (8,360) $ 6,915 Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) Three Months Ended June 30, 2022 Interest and Dividend Income $ 10,940 $ 2 $ 1,255 $ (1,239) $ 10,958 Interest Expense 640 — 155 — 795 Net Interest and Dividend Income 10,300 2 1,100 (1,239) 10,163 Provision for Credit Losses 3,784 — — — 3,784 Net Interest and Dividend Income After Provision for Credit Losses 6,516 2 1,100 (1,239) 6,379 Noninterest Income (Loss) 903 1,369 (167) — 2,105 Noninterest Expense 7,420 985 5 — 8,410 Undistributed Net Income (Loss) of Subsidiary 273 — (897) 624 — Income Before Income Tax (Benefit) Expense 272 386 31 (615) 74 Income Tax (Benefit) Expense (70) 113 (87) — (44) Net Income $ 342 $ 273 $ 118 $ (615) $ 118 Six Months Ended June 30, 2022 Interest and Dividend Income $ 21,535 $ 3 $ 2,534 $ (2,498) $ 21,574 Interest Expense 1,208 — 310 — 1,518 Net Interest and Dividend Income 20,327 3 2,224 (2,498) 20,056 Provision for Loan Losses 3,784 — — — 3,784 Net Interest and Dividend Income After Provision for Loan Losses 16,543 3 2,224 (2,498) 16,272 Noninterest Income 1,680 3,166 (128) — 4,718 Noninterest Expense 15,065 1,992 9 — 17,066 Undistributed Net Income of Subsidiary 834 — 955 (1,789) — Income Before Income Tax Expense (Benefit) 3,992 1,177 3,042 (4,287) 3,924 Income Tax Expense (Benefit) 540 343 (124) — 759 Net Income $ 3,452 $ 834 $ 3,166 $ (4,287) $ 3,165

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Options Roll Forward	The following table presents stock option information for the period indicated. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Outstanding Options at December 31, 2022 283,748 $ 24.52 5.6 Granted 68,975 21.63 Exercised (2,000) 22.25 Forfeited (2,600) 25.25 Outstanding Options at June 30, 2023 348,123 $ 23.95 6.0 Exercisable Options at June 30, 2023 189,549 $ 24.54 3.5 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options at June 30, 2023 158,574 $ 23.25 9.1 Summary of Significant Assumptions for Newly Issued Stock Options Expected Term in Years 6.5 Expected Volatility 29.5 % Expected Dividends $ 1.00 Risk Free Rate of Return 3.63 % Weighted Average Grant Date Fair Value (per share) $ 4.37
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following table presents stock option information for the period indicated. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Outstanding Options at December 31, 2022 283,748 $ 24.52 5.6 Granted 68,975 21.63 Exercised (2,000) 22.25 Forfeited (2,600) 25.25 Outstanding Options at June 30, 2023 348,123 $ 23.95 6.0 Exercisable Options at June 30, 2023 189,549 $ 24.54 3.5 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options at June 30, 2023 158,574 $ 23.25 9.1 Summary of Significant Assumptions for Newly Issued Stock Options Expected Term in Years 6.5 Expected Volatility 29.5 % Expected Dividends $ 1.00 Risk Free Rate of Return 3.63 % Weighted Average Grant Date Fair Value (per share) $ 4.37
Nonvested Restricted Stock Shares Activity	The following table presents restricted stock award information for the period indicated Number of Shares Weighted Average Grant Date Fair Value Price Weighted Average Remaining Service Period in Years Nonvested Restricted Stock at December 31, 2022 64,125 $ 24.32 4.3 Granted 24,975 21.66 Vested (4,408) 26.00 Forfeited (860) 24.36 Nonvested Restricted Stock at June 30, 2023 83,832 $ 23.44 4.1

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) $ in Thousands	Jun. 30, 2023 USD ($) branch	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Real Estate Properties [Line Items]
Allowance for credit losses related to loans receivable	$ 10,666	$ 10,270	$ 12,819	$ 12,833	$ 11,595	$ 11,582
Retained earnings, net of deferred taxes	116,589	$ 117,195	110,155	$ 113,772	$ 122,156	$ 133,124
Corporate debt security	179,061		187,360
Loans | Debt Securities
Real Estate Properties [Line Items]
Accrued interest receivable	4,000
Available-for-Sale Securities | Debt Securities
Real Estate Properties [Line Items]
Accrued interest receivable	534
Accounting Standards Update 2020-06
Real Estate Properties [Line Items]
Outstanding loan balances	16,200
Corporate debt security	$ 5,000
Cumulative Effect, Period of Adoption, Adjustment
Real Estate Properties [Line Items]
Retained earnings, net of deferred taxes			2,092
Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Real Estate Properties [Line Items]
Allowance for credit losses related to loans receivable			(3,385)
Allowance for credit losses for unfunded commitments			718
Retained earnings, net of deferred taxes			$ 2,100
Pennsylvania
Real Estate Properties [Line Items]
Number of branches | branch	10
West Virginia
Real Estate Properties [Line Items]
Number of branches | branch	3

Earnings Per Share - Basic and

Earnings Per Share - Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Net Income	$ 2,757	$ 118	$ 6,915	$ 3,165
Weighted-Average Basic Common Shares Outstanding (in shares)	5,111,987	5,147,846	5,110,799	5,172,881
Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) (in shares)	4,147	9,129	7,597	16,263
Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding (in shares)	5,116,134	5,156,975	5,118,396	5,189,144
Earnings Per Share:
Basic (in dollars per share)	$ 0.54	$ 0.02	$ 1.35	$ 0.61
Diluted (in dollars per share)	$ 0.54	$ 0.02	$ 1.35	$ 0.61

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Computation of Diluted Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	339,123	156,118	339,123	156,118
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	58,527	37,940	51,727	37,940

Securities - Amortized Cost and

Securities - Amortized Cost and Fair Value of Investment Securities Available-for-sale (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities:
Amortized Cost	$ 212,633	$ 220,808
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(33,572)	(33,448)
Fair Value	179,061	187,360
Equity Securities:
Total Equity Securities	2,366	2,698
Total Securities	181,427	190,058
U.S. Government Agencies
Available-for-Sale Debt Securities:
Amortized Cost	53,994	53,993
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(8,612)	(9,359)
Fair Value	45,382	44,634
Obligations of States and Political Subdivisions
Available-for-Sale Debt Securities:
Amortized Cost	13,810	14,053
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(598)	(711)
Fair Value	13,212	13,342
Mortgage-Backed Securities - Government-Sponsored Enterprises
Available-for-Sale Debt Securities:
Amortized Cost	43,226	46,345
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(4,818)	(4,918)
Fair Value	38,408	41,427
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Available-for-Sale Debt Securities:
Amortized Cost	92,117	96,930
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(17,418)	(17,288)
Fair Value	74,699	79,642
Corporate Debt
Available-for-Sale Debt Securities:
Amortized Cost	9,486	9,487
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,126)	(1,172)
Fair Value	7,360	8,315
Mutual Funds
Equity Securities:
Total Equity Securities	875	875
Other
Equity Securities:
Total Equity Securities	$ 1,491	$ 1,823

Securities - Gross Unrealized L

Securities - Gross Unrealized Losses and Fair Value by Investment Category and Continuous Unrealized Loss Position (Details) $ in Thousands	Jun. 30, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Less than 12 months
Number of Securities | security	48	82
Fair Value	$ 22,735	$ 62,435
Gross Unrealized Losses	$ (1,195)	$ (5,857)
12 Months or Greater
Number of Securities | security	64	32
Fair Value	$ 156,326	$ 124,925
Gross Unrealized Losses	$ (32,377)	$ (27,591)
Total
Number of Securities | security	112	114
Fair Value	$ 179,061	$ 187,360
Gross Unrealized Losses	$ (33,572)	$ (33,448)
U.S. Government Agencies
Less than 12 months
Number of Securities | security	0	1
Fair Value	$ 0	$ 2,600
Gross Unrealized Losses	$ 0	$ (400)
12 Months or Greater
Number of Securities | security	13	12
Fair Value	$ 45,382	$ 42,034
Gross Unrealized Losses	$ (8,612)	$ (8,959)
Total
Number of Securities | security	13	13
Fair Value	$ 45,382	$ 44,634
Gross Unrealized Losses	$ (8,612)	$ (9,359)
Obligations of States and Political Subdivisions
Less than 12 months
Number of Securities | security	23	34
Fair Value	$ 9,343	$ 13,342
Gross Unrealized Losses	$ (413)	$ (711)
12 Months or Greater
Number of Securities | security	10	0
Fair Value	$ 3,869	$ 0
Gross Unrealized Losses	$ (185)	$ 0
Total
Number of Securities | security	33	34
Fair Value	$ 13,212	$ 13,342
Gross Unrealized Losses	$ (598)	$ (711)
Mortgage-Backed Securities - Government-Sponsored Enterprises
Less than 12 months
Number of Securities | security	24	34
Fair Value	$ 13,333	$ 19,433
Gross Unrealized Losses	$ (781)	$ (1,018)
12 Months or Greater
Number of Securities | security	18	8
Fair Value	$ 25,075	$ 21,994
Gross Unrealized Losses	$ (4,037)	$ (3,900)
Total
Number of Securities | security	42	42
Fair Value	$ 38,408	$ 41,427
Gross Unrealized Losses	$ (4,818)	$ (4,918)
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Less than 12 months
Number of Securities | security	1	12
Fair Value	$ 59	$ 25,395
Gross Unrealized Losses	$ (1)	$ (3,393)
12 Months or Greater
Number of Securities | security	20	10
Fair Value	$ 74,640	$ 54,247
Gross Unrealized Losses	$ (17,417)	$ (13,895)
Total
Number of Securities | security	21	22
Fair Value	$ 74,699	$ 79,642
Gross Unrealized Losses	$ (17,418)	$ (17,288)
Corporate Debt
Less than 12 months
Number of Securities | security	0	1
Fair Value	$ 0	$ 1,665
Gross Unrealized Losses	$ 0	$ (335)
12 Months or Greater
Number of Securities | security	3	2
Fair Value	$ 7,360	$ 6,650
Gross Unrealized Losses	$ (2,126)	$ (837)
Total
Number of Securities | security	3	3
Fair Value	$ 7,360	$ 8,315
Gross Unrealized Losses	$ (2,126)	$ (1,172)

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Public Deposits, Short Term Borrowings and Other
Financial Instruments Owned and Pledged as Collateral [Line Items]
Investment securities, available-for-sale, pledged	$ 171.4	$ 175.6
Public Funds and Sweep Deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Investment securities, available-for-sale, pledged	$ 171.7	$ 179

Securities - Maturities of Inve

Securities - Maturities of Investment Securities Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amortized Cost
Due in One Year or Less	$ 0
Due after One Year through Five Years	26,527
Due after Five Years through Ten Years	57,391
Due after Ten Years	128,715
Amortized Cost	212,633	$ 220,808
Fair Value
Due in One Year or Less	0
Due after One Year through Five Years	23,478
Due after Five Years through Ten Years	49,177
Due after Ten Years	106,406
Total	$ 179,061	$ 187,360

Securities - Gains (Losses) of

Securities - Gains (Losses) of Sales of Available-for-sale Investment Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Equity Securities
Net Unrealized Loss Recognized on Securities Held	$ (100)	$ (199)	$ (332)	$ (206)
Net Realized Gain Recognized on Securities Sold	0	0	0	0
Net Loss on Equity Securities	(100)	(199)	(332)	(206)
Net Loss on Securities	$ (100)	$ (199)	$ (332)	$ (206)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Classification of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 1,101,154		$ 1,049,873
Allowance for Credit Losses	(10,666)	$ (10,270)	(12,819)	$ (12,833)	$ (11,595)	$ (11,582)
Loans, Net	1,090,488		1,037,054
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Loans	338,493		330,725
Allowance for Credit Losses	(2,356)	(2,156)	(2,074)	(1,654)	(1,472)	(1,420)
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Loans	458,614		436,805
Allowance for Credit Losses	(3,216)	(3,056)	(5,810)	(6,023)	(6,326)	(5,960)
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Loans	44,523		44,923
Allowance for Credit Losses	(938)	(805)	(502)	(471)	(704)	(1,249)
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans	102,266		70,044
Allowance for Credit Losses	(2,140)	(1,997)	(2,313)	(2,349)	(1,130)	(1,151)
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans	134,788		146,927
Allowance for Credit Losses	(1,848)	(2,098)	(1,517)	(1,502)	(1,292)	(1,050)
Other
Loans and Leases Receivable Disclosure [Line Items]
Loans	22,470		20,449
Allowance for Credit Losses	$ (168)	$ (158)	$ 0	$ 0	$ 0	$ 0

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Net unamortized loan fees	$ 1,100,000		$ 1,100,000		$ 1,200,000
Financing receivable, nonaccrual, interest income	61,000	$ 43,000	86,000	$ 94,000
Mortgage loans in process of foreclosure, amount	756,000		756,000		1,400,000
Decrease in impaired financing receivable, recorded investment	(15,100,000)		(15,100,000)
Commercial | Paycheck Protection Program, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Net unamortized loan fees	1,000		1,000		$ 5,000
Amortization of deferred loan origination fees, net	$ 1,000	$ 130,000	$ 4,000	$ 534,000

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Summary of Loans by Year of Origination (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Total Loans
2023	$ 97,331
2022	229,467
2021	190,221
2020	141,604
2019	110,709
Prior	276,438
Revolving Loans Amortized Cost Basis	55,384
Total	1,101,154
Gross Charge Offs
2023	0
2022	92
2021	21
2020	0
2019	0
Prior	105
Revolving Loans Amortized Cost Basis	16
Total	234
Residential
Total Loans
2023	18,613
2022	45,643
2021	44,132
2020	60,025
2019	40,379
Prior	115,488
Revolving Loans Amortized Cost Basis	14,213
Total	338,493
Commercial
Total Loans
2023	33,675
2022	76,166
2021	93,951
2020	53,045
2019	59,292
Prior	140,753
Revolving Loans Amortized Cost Basis	1,732
Total	458,614
Commercial | Construction
Total Loans
2023	7,694
2022	16,780
2021	11,034
2020	7,784
2019	0
Prior	294
Revolving Loans Amortized Cost Basis	937
Total	44,523
Commercial and Industrial
Total Loans
2023	22,732
2022	17,719
2021	9,665
2020	6,206
2019	3,761
Prior	8,623
Revolving Loans Amortized Cost Basis	33,560
Total	102,266
Consumer
Total Loans
2023	14,617
2022	57,847
2021	31,392
2020	13,859
2019	5,940
Prior	7,042
Revolving Loans Amortized Cost Basis	4,091
Total	134,788
Other
Total Loans
2023	0
2022	15,312
2021	47
2020	685
2019	1,337
Prior	4,238
Revolving Loans Amortized Cost Basis	851
Total	22,470
Pass | Residential
Total Loans
2023	18,613
2022	45,643
2021	43,464
2020	60,025
2019	40,379
Prior	113,249
Revolving Loans Amortized Cost Basis	14,213
Total	335,586
Pass | Commercial
Total Loans
2023	33,675
2022	76,166
2021	92,455
2020	50,075
2019	49,195
Prior	116,799
Revolving Loans Amortized Cost Basis	1,732
Total	420,097
Pass | Commercial | Construction
Total Loans
2023	7,694
2022	15,531
2021	10,184
2020	7,784
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	937
Total	42,130
Pass | Commercial and Industrial
Total Loans
2023	22,732
2022	17,719
2021	9,665
2020	6,188
2019	3,756
Prior	930
Revolving Loans Amortized Cost Basis	30,027
Total	91,017
Pass | Consumer
Total Loans
2023	14,617
2022	57,770
2021	31,372
2020	13,857
2019	5,940
Prior	6,939
Revolving Loans Amortized Cost Basis	4,091
Total	134,586
Pass | Other
Total Loans
2023	0
2022	15,312
2021	47
2020	685
2019	1,337
Prior	4,189
Revolving Loans Amortized Cost Basis	851
Total	22,421
Special Mention | Residential
Total Loans
2023	0
2022	0
2021	514
2020	0
2019	0
Prior	411
Revolving Loans Amortized Cost Basis	0
Total	925
Special Mention | Commercial
Total Loans
2023	0
2022	0
2021	1,496
2020	2,970
2019	5,576
Prior	15,509
Revolving Loans Amortized Cost Basis	0
Total	25,551
Special Mention | Commercial | Construction
Total Loans
2023	0
2022	1,249
2021	850
2020	0
2019	0
Prior	1
Revolving Loans Amortized Cost Basis	0
Total	2,100
Special Mention | Commercial and Industrial
Total Loans
2023	0
2022	0
2021	0
2020	18
2019	5
Prior	3,314
Revolving Loans Amortized Cost Basis	3,533
Total	6,870
Special Mention | Consumer
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Special Mention | Other
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	49
Revolving Loans Amortized Cost Basis	0
Total	49
Substandard | Residential
Total Loans
2023	0
2022	0
2021	154
2020	0
2019	0
Prior	1,828
Revolving Loans Amortized Cost Basis	0
Total	1,982
Substandard | Commercial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	4,521
Prior	8,445
Revolving Loans Amortized Cost Basis	0
Total	12,966
Substandard | Commercial | Construction
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	293
Revolving Loans Amortized Cost Basis	0
Total	293
Substandard | Commercial and Industrial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	4,012
Revolving Loans Amortized Cost Basis	0
Total	4,012
Substandard | Consumer
Total Loans
2023	0
2022	77
2021	20
2020	2
2019	0
Prior	103
Revolving Loans Amortized Cost Basis	0
Total	202
Substandard | Other
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Doubtful | Residential
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Doubtful | Commercial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Doubtful | Commercial | Construction
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Doubtful | Commercial and Industrial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	367
Revolving Loans Amortized Cost Basis	0
Total	367
Doubtful | Consumer
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Doubtful | Other
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Loss | Residential
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Loss | Commercial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Loss | Commercial | Construction
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Loss | Commercial and Industrial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Loss | Consumer
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Loss | Other
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	$ 0

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Internal Risk Rating System (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 1,101,154	$ 1,049,873
Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		991,155
Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		43,804
Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		14,499
Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		415
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Loans	338,493	330,725
Real Estate | Residential | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		327,531
Real Estate | Residential | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		1,180
Real Estate | Residential | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		2,014
Real Estate | Residential | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		0
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Loans	458,614	436,805
Real Estate | Commercial | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		395,168
Real Estate | Commercial | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		29,680
Real Estate | Commercial | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		11,957
Real Estate | Commercial | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		0
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Loans	44,523	44,923
Real Estate | Construction | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		42,693
Real Estate | Construction | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		1,912
Real Estate | Construction | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		318
Real Estate | Construction | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		0
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans	102,266	70,044
Commercial and Industrial | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		58,562
Commercial and Industrial | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		10,977
Commercial and Industrial | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		90
Commercial and Industrial | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		415
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans	134,788	146,927
Consumer | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		146,807
Consumer | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		0
Consumer | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		120
Consumer | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		0
Other
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 22,470	20,449
Other | Pass
Loans and Leases Receivable Disclosure [Line Items]
Loans		20,394
Other | Special Mention
Loans and Leases Receivable Disclosure [Line Items]
Loans		55
Other | Substandard
Loans and Leases Receivable Disclosure [Line Items]
Loans		0
Other | Doubtful
Loans and Leases Receivable Disclosure [Line Items]
Loans		$ 0

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Loans by Aging Categories (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans	$ 1,101,154	$ 1,049,873
Non- Accrual	4,095	3,998
Loans Current
Financing Receivable, Past Due [Line Items]
Loans	1,093,671	1,041,404
Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	3,388	4,471
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	3,163	4,371
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	225	100
90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | Residential
Financing Receivable, Past Due [Line Items]
Loans	338,493	330,725
Non- Accrual	1,475	1,649
Real Estate | Commercial
Financing Receivable, Past Due [Line Items]
Loans	458,614	436,805
Non- Accrual	2,051	1,814
Real Estate | Construction
Financing Receivable, Past Due [Line Items]
Loans	44,523	44,923
Non- Accrual	0	0
Real Estate | Loans Current | Residential
Financing Receivable, Past Due [Line Items]
Loans	334,719	325,591
Real Estate | Loans Current | Commercial
Financing Receivable, Past Due [Line Items]
Loans	456,563	434,933
Real Estate | Loans Current | Construction
Financing Receivable, Past Due [Line Items]
Loans	44,105	44,923
Real Estate | Total Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	2,299	3,485
Real Estate | Total Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	58
Real Estate | Total Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	418	0
Real Estate | 30-59 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	2,155	3,451
Real Estate | 30-59 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	58
Real Estate | 30-59 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	418	0
Real Estate | 60-89 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	144	34
Real Estate | 60-89 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 60-89 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 90 Days Or More Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 90 Days Or More Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 90 Days Or More Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Loans	102,266	70,044
Non- Accrual	367	415
Commercial and Industrial | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	101,899	69,621
Commercial and Industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	8
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	8
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial and Industrial | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer
Financing Receivable, Past Due [Line Items]
Loans	134,788	146,927
Non- Accrual	202	120
Consumer | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	133,915	145,887
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	671	920
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	590	854
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	81	66
Consumer | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other
Financing Receivable, Past Due [Line Items]
Loans	22,470	20,449
Non- Accrual	0	0
Other | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	22,470	20,449
Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	0	0
Other | 90 Days Or More Past Due
Financing Receivable, Past Due [Line Items]
Loans	$ 0	$ 0

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Nonaccrual TDRs (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	$ 4,095	$ 3,998
Total Loans	1,101,154	1,049,873
TOTAL ASSETS	1,432,733	1,408,938
Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	4,095
Nonaccrual With ACL	0	3,998
Total Accruing Loans Past Due 90 Days or More	0	0
Total Nonaccrual Loans and Accruing Loans Past Due 90 Days or More		3,998
Total Troubled Debt Restructurings, Accruing		1,801
Total Loans	4,095	5,799
Total Other Real Estate Owned	166
TOTAL ASSETS	4,261	5,799
Real Estate | Residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	1,475	1,649
Total Loans	338,493	330,725
Real Estate | Residential | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	1,475
Nonaccrual With ACL	0	1,649
Total Accruing Loans Past Due 90 Days or More	0
Total Troubled Debt Restructurings, Accruing		534
Total Loans	1,475
Total Other Real Estate Owned	129
Real Estate | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	2,051	1,814
Total Loans	458,614	436,805
Real Estate | Commercial | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	2,051
Nonaccrual With ACL	0	1,814
Total Accruing Loans Past Due 90 Days or More	0
Total Troubled Debt Restructurings, Accruing		1,260
Total Loans	2,051
Total Other Real Estate Owned	37
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	367	415
Total Loans	102,266	70,044
Commercial and Industrial | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	367
Nonaccrual With ACL	0	415
Total Accruing Loans Past Due 90 Days or More	0
Total Troubled Debt Restructurings, Accruing		7
Total Loans	367
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	202	120
Total Loans	134,788	146,927
Consumer | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	202
Nonaccrual With ACL	0	$ 120
Total Accruing Loans Past Due 90 Days or More	0
Total Loans	$ 202

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 10,270	$ 11,595	$ 12,819	$ 11,582
Charge-offs	(148)	(2,747)	(201)	(2,784)
Recoveries	52	201	861	251
Provision (Recovery) for Credit Losses - Loans		3,784		3,784
Ending balance	10,666	12,833	10,666	12,833
Individually Evaluated for Impairment		330		330	$ 24
Collectively Evaluated for Potential Impairment		12,503		12,503	12,795
Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			(3,385)
Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision (Recovery) for Credit Losses - Loans	492	3,784	572	3,784
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	2,156	1,472	2,074	1,420
Charge-offs	(97)	(15)	(97)	(32)
Recoveries	1	126	14	128
Provision (Recovery) for Credit Losses - Loans	296	71	228	138
Ending balance	2,356	1,654	2,356	1,654
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		1,654		1,654	2,074
Real Estate | Residential | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			137
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	3,056	6,326	5,810	5,960
Charge-offs	0	0	0	0
Recoveries	23	0	23	0
Provision (Recovery) for Credit Losses - Loans	137	(303)	627	63
Ending balance	3,216	6,023	3,216	6,023
Individually Evaluated for Impairment		86		86	21
Collectively Evaluated for Potential Impairment		5,937		5,937	5,789
Real Estate | Commercial | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			(3,244)
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	805	704	502	1,249
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) for Credit Losses - Loans	133	(233)	(52)	(778)
Ending balance	938	471	938	471
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		471		471	502
Real Estate | Construction | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			488
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,997	1,130	2,313	1,151
Charge-offs	0	(2,712)	0	(2,712)
Recoveries	8	57	766	68
Provision (Recovery) for Credit Losses - Loans		3,874		3,842
Ending balance	2,140	2,349	2,140	2,349
Individually Evaluated for Impairment		244		244	3
Collectively Evaluated for Potential Impairment		2,105		2,105	2,310
Commercial and Industrial | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			(1,057)
Commercial and Industrial | Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision (Recovery) for Credit Losses - Loans	135		118
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	2,098	1,292	1,517	1,050
Charge-offs	(51)	(20)	(104)	(40)
Recoveries	20	18	58	55
Provision (Recovery) for Credit Losses - Loans		212		437
Ending balance	1,848	1,502	1,848	1,502
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		1,502		1,502	1,517
Consumer | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			774
Consumer | Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision (Recovery) for Credit Losses - Loans	(219)		(397)
Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	158	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) for Credit Losses - Loans		0		0
Ending balance	168	0	168	0
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		0		0	0
Other | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			120
Other | Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision (Recovery) for Credit Losses - Loans	10		48
Unallocated
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	0	671	603	752
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) for Credit Losses - Loans		163		82
Ending balance	0	834	0	834
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		$ 834		$ 834	$ 603
Unallocated | Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance			(603)
Unallocated | Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision (Recovery) for Credit Losses - Loans	$ 0		$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Schedule of Finance Receivable Allowance for Unfunded Commitments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 10,270	$ 11,595	$ 12,819	$ 11,582
Provision (Recovery) for Credit Losses - Loans		3,784		3,784
Ending balance	10,666	12,833	10,666	12,833
Unfunded Commitments
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	718		0
Provision (Recovery) for Credit Losses - Loans	(60)	$ 0	(60)	$ 0
Ending balance	658		658
Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance			(3,385)
Cumulative Effect, Period of Adoption, Adjustment | Adoption of Accounting Standard ASU 2016-13 | Unfunded Commitments
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 0		$ 718

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses - Loans Summarized by Individually Evaluated for Impairment and Collectively Evaluated for Potential Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		$ 15,089
Collectively Evaluated for Potential Impairment		1,034,784
Total Loans	$ 1,101,154	1,049,873
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		1,042
Collectively Evaluated for Potential Impairment		329,683
Total Loans	338,493	330,725
Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		13,217
Collectively Evaluated for Potential Impairment		423,588
Total Loans	458,614	436,805
Real Estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		318
Collectively Evaluated for Potential Impairment		44,605
Total Loans	44,523	44,923
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		512
Collectively Evaluated for Potential Impairment		69,532
Total Loans	102,266	70,044
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		0
Collectively Evaluated for Potential Impairment		146,927
Total Loans	134,788	146,927
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Impairment		0
Collectively Evaluated for Potential Impairment		20,449
Total Loans	$ 22,470	$ 20,449

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses - Accretable Discount on Loans Acquired at Fair Value (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Beginning balance	$ 487
Accretable Yield	(122)
Ending balance	$ 365

Loans and Allowance for Cred_13

Loans and Allowance for Credit Losses - Impaired Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
With No Related Allowance Recorded:
Recorded Investment	$ 13,474
Unpaid Principal Balance	13,908
Average Recorded Investment	13,150
Interest Income Recognized	654
With A Related Allowance Recorded:
Recorded Investment	1,615
Related Allowance	24
Unpaid Principal Balance	1,615
Average Recorded Investment	2,037
Interest Income Recognized	116
Total Impaired Loans
Recorded Investment	15,089
Related Allowance	24
Unpaid Principal Balance	15,523
Average Recorded Investment	15,187
Interest Income Recognized	770
Real Estate | Residential
With No Related Allowance Recorded:
Recorded Investment	1,042
Unpaid Principal Balance	1,047
Average Recorded Investment	1,085
Interest Income Recognized	51
With A Related Allowance Recorded:
Related Allowance	0
Total Impaired Loans
Recorded Investment	1,042
Related Allowance	0
Unpaid Principal Balance	1,047
Average Recorded Investment	1,085
Interest Income Recognized	51
Real Estate | Commercial
With No Related Allowance Recorded:
Recorded Investment	11,609
Unpaid Principal Balance	11,766
Average Recorded Investment	10,928
Interest Income Recognized	549
With A Related Allowance Recorded:
Recorded Investment	1,608
Related Allowance	21
Unpaid Principal Balance	1,608
Average Recorded Investment	954
Interest Income Recognized	79
Total Impaired Loans
Recorded Investment	13,217
Related Allowance	21
Unpaid Principal Balance	13,374
Average Recorded Investment	11,882
Interest Income Recognized	628
Real Estate | Construction
With No Related Allowance Recorded:
Recorded Investment	318
Unpaid Principal Balance	318
Average Recorded Investment	403
Interest Income Recognized	19
With A Related Allowance Recorded:
Recorded Investment	0
Related Allowance	0
Unpaid Principal Balance	0
Average Recorded Investment	830
Interest Income Recognized	36
Total Impaired Loans
Recorded Investment	318
Related Allowance	0
Unpaid Principal Balance	318
Average Recorded Investment	1,233
Interest Income Recognized	55
Commercial and Industrial
With No Related Allowance Recorded:
Recorded Investment	505
Unpaid Principal Balance	777
Average Recorded Investment	734
Interest Income Recognized	35
With A Related Allowance Recorded:
Recorded Investment	7
Related Allowance	3
Unpaid Principal Balance	7
Average Recorded Investment	253
Interest Income Recognized	1
Total Impaired Loans
Recorded Investment	512
Related Allowance	3
Unpaid Principal Balance	784
Average Recorded Investment	987
Interest Income Recognized	$ 36

Fair Value Disclosure - Assets

Fair Value Disclosure - Assets and Liabilities Reported Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 179,061	$ 187,360
Total Equity Securities	2,366	2,698
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	179,061	187,360
Total Equity Securities	2,366	2,698
Total Securities	181,427	190,058
U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	45,382	44,634
Obligations of States and Political Subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	13,212	13,342
Mortgage-Backed Securities - Government-Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	38,408	41,427
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	74,699	79,642
Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	7,360	8,315
Mutual Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	875	875
Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	1,491	1,823
Level 2 | U.S. Government Agencies | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	45,382	44,634
Level 2 | Obligations of States and Political Subdivisions | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	13,212	13,342
Level 2 | Mortgage-Backed Securities - Government-Sponsored Enterprises | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	38,408	41,427
Level 2 | Collateralized Mortgage Obligations - Government Sponsored Enterprises | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	74,699	79,642
Level 2 | Corporate Debt | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	7,360	8,315
Level 1 | Mutual Funds | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	875	875
Level 1 | Other | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	$ 1,491	$ 1,823

Fair Value Disclosure - Signifi

Fair Value Disclosure - Significant Unobservable Inputs Used in the Fair Value Measurements (Details) - Level 3 - Fair Value, Nonrecurring $ in Thousands	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Financial Assets:
OREO	$ 122
Individually Evaluated Loans		$ 1,591
Measurement Input, Comparability Adjustment | Weighted Average
Range
Individually Evaluated Loans		0.072
Measurement Input, Cost to Sell | Weighted Average
Range
OREO	0.366
Appraisal of Collateral | Appraisal Adjustments | Minimum
Range
OREO	0.10
Individually Evaluated Loans		0
Appraisal of Collateral | Appraisal Adjustments | Maximum
Range
OREO	0.50
Individually Evaluated Loans		0.08

Fair Value Disclosure - Narrati

Fair Value Disclosure - Narrative (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Fair Value Disclosures [Abstract]
Recorded Investment	$ 1,615
Related Allowance	$ 24

Fair Value Disclosure - Estimat

Fair Value Disclosure - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial Assets:
Fair Value	$ 179,061	$ 187,360
Carrying Value
Financial Assets:
Fair Value	181,427	190,058
Fair Value
Financial Assets:
Fair Value	181,427	190,058
Level 1 | Carrying Value
Financial Assets:
Interest-Earning	60,287	82,957
Noninterest-Earning	17,806	20,743
Level 1 | Fair Value
Financial Assets:
Interest-Earning	60,287	82,957
Noninterest-Earning	17,806	20,743
Level 3 | Carrying Value
Financial Assets:
Loans, Net	1,090,488	1,037,054
Mortgage Servicing Rights	585	633
Level 3 | Fair Value
Financial Assets:
Loans, Net	1,051,815	1,011,098
Mortgage Servicing Rights	998	1,000
Level 2 | Carrying Value
Financial Assets:
Restricted Stock	3,252	2,749
Accrued Interest Receivable	4,544	3,983
Financial Liabilities:
Deposits	1,263,315	1,268,503
Short-Term Borrowings	0	8,060
Other Borrowed Funds
FHLB Borrowings	20,000	0
Subordinated Debt	14,658	14,638
Accrued Interest Payable	1,318	355
Level 2 | Fair Value
Financial Assets:
Restricted Stock	3,252	2,749
Accrued Interest Receivable	4,544	3,983
Financial Liabilities:
Deposits	1,259,640	1,264,846
Short-Term Borrowings	0	8,060
Other Borrowed Funds
FHLB Borrowings	19,922	0
Subordinated Debt	12,355	13,490
Accrued Interest Payable	$ 1,318	$ 355

Commitments and Contingent Li_3

Commitments and Contingent Liabilities - Unused and Available Credit Balances of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total Commitments	$ 145,423	$ 156,666
Standby Letters of Credit
Loss Contingencies [Line Items]
Total Commitments	110	110
Performance Letters of Credit
Loss Contingencies [Line Items]
Total Commitments	838	1,064
Construction Mortgages
Loss Contingencies [Line Items]
Total Commitments	43,464	45,722
Personal Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	7,355	6,824
Overdraft Protection Lines
Loss Contingencies [Line Items]
Total Commitments	4,947	5,241
Home Equity Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	23,459	22,784
Commercial Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	$ 65,250	$ 74,921

Leases - Narrative (Details)

Leases - Narrative (Details)	Jun. 30, 2023
Lessee, Lease, Description [Line Items]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Accrued Interest Receivable and Other Assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Interest Payable and Other Liabilities
McMurray, PA
Lessee, Lease, Description [Line Items]
Lease term	10 years
Waynesburg
Lessee, Lease, Description [Line Items]
Lease term	5 years

Leases - Operating Leases (Deta

Leases - Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Leases [Abstract]
Operating Lease Expense	$ 77	$ 89	$ 154	$ 171
Short-Term Lease Expense	0	1	0	1
Variable Lease Expense	8	7	15	14
Total Lease Expense	85	$ 97	169	$ 186
Operating Leases:
ROU Assets	$ 1,801		$ 1,801		$ 1,926
Weighted Average Lease Term in Years	7 years 9 months 18 days		7 years 9 months 18 days		8 years 1 month 17 days
Weighted Average Discount Rate	2.87%		2.87%		2.87%

Leases - Maturity of Operating

Leases - Maturity of Operating Lease (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Leases [Abstract]
Due in One Year	$ 360
Due After One Year to Two Years	331
Due After Two Years to Three Years	233
Due After Three Years to Four Years	236
Due After Four to Five Years	225
Due After Five Years	776
Total	2,161
Less: Present Value Discount	223
Lease Liabilities	$ 1,938

Other Noninterest Expense - Com

Other Noninterest Expense - Components of Other Noninterest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income and Expenses [Abstract]
Non-Employee Compensation	$ 151	$ 139	$ 302	$ 270
Printing and Supplies	70	46	124	127
Postage	59	33	162	137
Telephone	124	119	268	258
Charitable Contributions	24	39	58	80
Dues and Subscriptions	43	39	121	97
Loan Expenses	90	124	147	250
Meals and Entertainment	27	38	41	68
Travel	52	34	106	73
Training	17	13	51	31
Bank Assessment	46	47	98	94
Insurance	83	69	156	131
Miscellaneous	109	98	207	221
Total Other Noninterest Expense	$ 895	$ 838	$ 1,841	$ 1,837

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	6 Months Ended
	Jun. 30, 2023 segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment and Related Informati_4

Segment and Related Information - Reconciliation of Financial Data from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Assets	$ 1,432,733		$ 1,432,733			$ 1,408,938
Liabilities	1,316,144		1,316,144			1,298,783
Stockholders' Equity	116,589	$ 113,772	116,589	$ 113,772	$ 117,195	110,155	$ 122,156	$ 133,124
Interest and Dividend Income	15,203	10,958	29,448	21,574
Interest Expense	4,083	795	6,744	1,518
NET INTEREST AND DIVIDEND INCOME	11,120	10,163	22,704	20,056
Provision (Recovery) for Credit Losses		3,784		3,784
Net Interest and Dividend Income After Provision for Credit Losses	10,688	6,379	22,192	16,272
Noninterest Income (Loss)	2,269	2,105	5,080	4,718
Noninterest Expense	9,501	8,410	18,530	17,066
Undistributed Net Income of Subsidiary	0	0	0	0
Income Before Income Tax Expense (Benefit)	3,456	74	8,742	3,924
Income Tax Expense (Benefit)	699	(44)	1,827	759
Net Income	2,757	118	6,915	3,165
Loans
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	492	3,784	572	3,784
Unfunded Commitments
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	(60)	0	(60)	0
Operating Segments | CB Financial Services, Inc.
Segment Reporting Information [Line Items]
Undistributed Net Income of Subsidiary	1,656	(897)	4,842
Operating Segments | Community Bank
Segment Reporting Information [Line Items]
Assets	1,432,181		1,432,181			1,409,510
Liabilities	1,317,617		1,317,617			1,301,783
Stockholders' Equity	114,564		114,564			107,727
Interest and Dividend Income	15,182	10,940	29,405	21,535
Interest Expense	3,926	640	6,433	1,208
NET INTEREST AND DIVIDEND INCOME	11,256	10,300	22,972	20,327
Provision (Recovery) for Credit Losses		3,784		3,784
Net Interest and Dividend Income After Provision for Credit Losses	10,824	6,516	22,460	16,543
Noninterest Income (Loss)	810	903	1,911	1,680
Noninterest Expense	8,457	7,420	16,382	15,065
Undistributed Net Income of Subsidiary	357	273	965	834
Income Before Income Tax Expense (Benefit)	3,534	272	8,954	3,992
Income Tax Expense (Benefit)	600	(70)	1,559	540
Net Income	2,934	342	7,395	3,452
Operating Segments | Community Bank | Loans
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	492		572
Operating Segments | Community Bank | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	(60)		(60)
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc.
Segment Reporting Information [Line Items]
Assets	5,576		5,576			5,585
Liabilities	2,337		2,337			1,996
Stockholders' Equity	3,239		3,239			3,589
Interest and Dividend Income	2	2	3	3
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	2	2	3	3
Provision (Recovery) for Credit Losses		0		0
Net Interest and Dividend Income After Provision for Credit Losses	2	2	3	3
Noninterest Income (Loss)	1,545	1,369	3,501	3,166
Noninterest Expense	1,044	985	2,143	1,992
Undistributed Net Income of Subsidiary	0	0	0	0
Income Before Income Tax Expense (Benefit)	503	386	1,361	1,177
Income Tax Expense (Benefit)	146	113	396	343
Net Income	357	273	965	834
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc. | Loans
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	0		0
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc. | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	0		0
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc.
Segment Reporting Information [Line Items]
Assets	131,258		131,258			124,879
Liabilities	14,669		14,669			14,724
Stockholders' Equity	116,589		116,589			110,155
Interest and Dividend Income	1,297	1,255	2,593	2,534
Interest Expense	157	155	311	310
NET INTEREST AND DIVIDEND INCOME	1,140	1,100	2,282	2,224
Provision (Recovery) for Credit Losses		0		0
Net Interest and Dividend Income After Provision for Credit Losses	1,140	1,100	2,282	2,224
Noninterest Income (Loss)	(86)	(167)	(332)	(128)
Noninterest Expense	0	5	5	9
Undistributed Net Income of Subsidiary				955
Income Before Income Tax Expense (Benefit)	2,710	31	6,787	3,042
Income Tax Expense (Benefit)	(47)	(87)	(128)	(124)
Net Income	2,757	118	6,915	3,166
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc. | Loans
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	0		0
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc. | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	0		0
Net Eliminations
Segment Reporting Information [Line Items]
Assets	(136,282)		(136,282)			(131,036)
Liabilities	(18,479)		(18,479)			(19,720)
Stockholders' Equity	(117,803)		(117,803)			$ (111,316)
Interest and Dividend Income	(1,278)	(1,239)	(2,553)	(2,498)
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	(1,278)	(1,239)	(2,553)	(2,498)
Provision (Recovery) for Credit Losses		0		0
Net Interest and Dividend Income After Provision for Credit Losses	(1,278)	(1,239)	(2,553)	(2,498)
Noninterest Income (Loss)	0	0	0	0
Noninterest Expense	0	0	0	0
Undistributed Net Income of Subsidiary	(2,013)	624	(5,807)	(1,789)
Income Before Income Tax Expense (Benefit)	(3,291)	(615)	(8,360)	(4,287)
Income Tax Expense (Benefit)	0	0	0	0
Net Income	(3,291)	$ (615)	(8,360)	$ (4,287)
Net Eliminations | Loans
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	0		0
Net Eliminations | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision (Recovery) for Credit Losses	$ 0		$ 0

Stock Based Compensation - Stoc

Stock Based Compensation - Stock Option Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Number of Shares
Beginning balance (in shares)	283,748
Granted (in shares)	68,975
Exercised (in shares)	(2,000)
Forfeited (in shares)	(2,600)
Ending balance (in shares)	348,123	283,748
Exercisable (in shares)	189,549
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 24.52
Granted (in dollars per share)	21.63
Exercised (in dollars per share)	22.25
Forfeited (in dollars per share)	25.25
Ending balance (in dollars per share)	23.95	$ 24.52
Exercisable (in dollars per share)	$ 24.54
Weighted Average Remaining Contractual Life in Years
Outstanding	6 years	5 years 7 months 6 days
Exercisable	3 years 6 months

Stock Based Compensation - Nonv

Stock Based Compensation - Nonvested Stock Option Activity (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Number of Shares
Nonvested (in shares) | shares	158,574
Weighted Average Exercise Price
Nonvested (in dollars per share) | $ / shares	$ 23.25
Weighted Average Remaining Contractual Life in Years
Nonvested (in years)	9 years 1 month 6 days

Stock Based Compensation - Summ

Stock Based Compensation - Summary of Significant Assumptions for Newly Issued Stock Options (Details) - Stock Options	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Term in Years	6 years 6 months
Expected Volatility	29.50%
Expected Dividends | $	$ 1
Risk Free Rate of Return	3.63%
Weighted Average Grant Date Fair Value (per share) | $ / shares	$ 4.37

Share Based Compensation - Rest

Share Based Compensation - Restricted Stock Award Activity (Details) - Restricted Stock - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Number of Shares
Beginning balance (in shares)	64,125
Granted (in shares)	24,975
Vested (in shares)	(4,408)
Forfeited (in shares)	(860)
Ending balance (in shares)	83,832	64,125
Weighted Average Grant Date Fair Value Price
Beginning balance (in dollars per share)	$ 24.32
Granted (in dollars per share)	21.66
Vested (in dollars per share)	26
Forfeited (in dollars per share)	24.36
Ending balance (in dollars per share)	$ 23.44	$ 24.32
Weighted Average Remaining Contractual Life in Years
Nonvested	4 years 1 month 6 days	4 years 3 months 18 days

Stock Based Compensation - Addi

Stock Based Compensation - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment arrangement, nonvested award, option, cost not yet recognized, amount	$ 650,000		$ 650,000		$ 430,000
Share-based Payment arrangement, nonvested award, excluding option, cost not yet recognized, amount	1,700,000		1,700,000		1,400,000
Share-based compensation arrangement by share-based payment award, options, outstanding, intrinsic value	35,000		$ 35,000		$ 25,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)			5 years
Stock-based compensation expense	$ 187,000	$ 149,000	$ 361,000	$ 279,000
Number of shares authorized (in shares)	203,775		203,775		333,335
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)			5 years
Stock-based compensation expense	$ 187,000	$ 149,000	$ 361,000	$ 279,000
Number of shares authorized (in shares)	81,510		81,510		133,334
Reduction of shares over threshold (in shares)	2.5		2.5