CB Financial Services (CBFV) 10-Q 13 Nov 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Nov. 10, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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		5,120,678
Entity Central Index Key	0001605301
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Cash and Due From Banks:
Interest-Earning	$ 45,898	$ 82,957
Noninterest-Earning	6,699	20,743
Total Cash and Due From Banks	52,597	103,700
Securities:
Available-for-Sale Debt Securities, at Fair Value	170,575	187,360
Equity Securities, at Fair Value	2,329	2,698
Total Securities	172,904	190,058
Loans, Net of Allowance for Credit Losses of $10,848 and $12,819 at September 30, 2023 and December 31, 2022, Respectively	1,091,666	1,037,054
Premises and Equipment, Net	18,524	17,844
Bank-Owned Life Insurance	25,227	25,893
Goodwill	9,732	9,732
Intangible Assets, Net	2,177	3,513
Accrued Interest Receivable and Other Assets	26,665	21,144
TOTAL ASSETS	1,399,492	1,408,938
Deposits:
Noninterest-Bearing Demand Accounts	305,145	390,405
Interest-Bearing Demand Accounts	357,381	311,825
Money Market Accounts	189,187	209,125
Savings Accounts	207,148	248,022
Time Deposits	177,428	109,126
Total Deposits	1,236,289	1,268,503
Short-Term Borrowings	0	8,060
Other Borrowings	34,668	14,638
Accrued Interest Payable and Other Liabilities	13,689	7,582
TOTAL LIABILITIES	1,284,646	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, 5,742,408 Shares Issued and 5,120,678 Shares Outstanding at September 30, 2023, with 5,708,433 and 5,100,189 Shares Issued and Outstanding at December 31, 2022.	2,393	2,379
Capital Surplus	84,517	83,953
Retained Earnings	71,707	63,861
Treasury Stock, at Cost (621,730 and 608,244 Shares at September 30, 2023 and December 31, 2022, Respectively)	(14,100)	(13,797)
Accumulated Other Comprehensive Loss	(29,671)	(26,241)
TOTAL STOCKHOLDERS' EQUITY	114,846	110,155
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,399,492	$ 1,408,938

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for Credit Losses	$ 10,848	$ 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)	5,742,408	5,708,433
Common Stock, Shares Outstanding (in shares)	5,120,678	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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
INTEREST AND DIVIDEND INCOME
Loans, Including Fees	$ 14,049	$ 10,815	$ 39,846	$ 30,098
Investment Securities:
Taxable	940	985	2,853	2,878
Tax-Exempt	41	49	124	172
Dividends	25	21	74	64
Other Interest and Dividend Income	819	417	2,424	649
TOTAL INTEREST AND DIVIDEND INCOME	15,874	12,287	45,321	33,861
INTEREST EXPENSE
Deposits	4,750	1,079	11,097	2,214
Short-Term Borrowings	0	19	5	56
Other Borrowings	407	174	800	522
TOTAL INTEREST EXPENSE	5,157	1,272	11,902	2,792
NET INTEREST AND DIVIDEND INCOME	10,717	11,015	33,419	31,069
Provision for Credit Losses		0		3,784
NET INTEREST AND DIVIDEND INCOME AFTER PROVISION FOR CREDIT LOSSES	10,311	11,015	32,502	27,285
NONINTEREST INCOME
Net Loss on Sales of Loans	0	0	(3)	0
Net Loss on Securities	(37)	(46)	(369)	(252)
Net Gain on Purchased Tax Credits	7	14	22	43
Net Gain on Disposal of Fixed Assets	0	439	11	431
Income from Bank-Owned Life Insurance	145	140	425	418
Net Gain on Bank-Owned Life Insurance Claims	0	0	303	0
Other Income	301	36	413	143
TOTAL NONINTEREST INCOME	2,412	2,739	7,493	7,459
NONINTEREST EXPENSE
Salaries and Employee Benefits	5,369	4,739	15,679	13,843
Occupancy	698	768	2,188	2,230
Equipment	265	170	766	561
Data Processing	714	540	2,289	1,471
FDIC Assessment	189	147	565	484
PA Shares Tax	217	240	672	721
Contracted Services	286	288	868	1,223
Legal and Professional Fees	320	334	748	876
Advertising	114	131	268	362
Other Real Estate Owned (Income)	(8)	(38)	(80)	(113)
Amortization of Intangible Assets	445	445	1,336	1,336
Other Expense	878	1,063	2,718	2,899
TOTAL NONINTEREST EXPENSE	9,487	8,827	28,017	25,893
Income Before Income Tax Expense	3,236	4,927	11,978	8,851
Income Tax Expense	564	998	2,392	1,757
NET INCOME	$ 2,672	$ 3,929	$ 9,586	$ 7,094
EARNINGS PER SHARE
Basic (in dollars per share)	$ 0.52	$ 0.77	$ 1.88	$ 1.38
Diluted (in dollars per share)	$ 0.52	$ 0.77	$ 1.87	$ 1.37
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (in shares)	5,115,026	5,106,861	5,112,223	5,150,632
Diluted (in shares)	5,126,546	5,118,627	5,118,279	5,165,376
Loans
INTEREST EXPENSE
Provision for Credit Losses	$ 291	$ 0	$ 863	$ 3,784
Unfunded Commitments
INTEREST EXPENSE
Provision for Credit Losses	115	0	54	0
Service Fees
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	466	544	1,359	1,629
Insurance Commissions
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	1,436	1,368	4,870	4,535
Other Commissions
NONINTEREST INCOME
Revenue from contract with customer, excluding assessed tax	$ 94	$ 244	$ 462	$ 512

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net Income	$ 2,672	$ 3,929	$ 9,586	$ 7,094
Other Comprehensive Loss:
Change in Unrealized Loss on Investment Securities Available-for-Sale	(4,248)	(11,753)	(4,372)	(32,785)
Income Tax Effect	916	2,533	942	7,064
Other Comprehensive Loss, Net of Income Tax Effect	(3,332)	(9,220)	(3,430)	(25,721)
Total Comprehensive (Loss) Income	$ (660)	$ (5,291)	$ 6,156	$ (18,627)

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	7,094							7,094
Other Comprehensive Loss	(25,721)												(25,721)
Restricted Stock Awards Forfeited (in shares)				(325)
Restricted Stock Awards Forfeited	0					81					(81)
Restricted Stock Awards Granted (in shares)				21,765
Restricted Stock Awards Granted	0			$ 9		(9)
Stock-Based Compensation Expense	424					424
Exercise of Stock Options	165					3					162
Treasury stock purchased, at cost	(4,682)										(4,682)
Dividends Paid	(3,698)							(3,698)
Ending balance (in shares) at Sep. 30, 2022				5,702,433
Ending balance at Sep. 30, 2022	$ 106,706			$ 2,376		83,793		60,930			(13,745)		(26,648)
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 Jun. 30, 2022				5,702,433
Beginning balance at Jun. 30, 2022	113,772			$ 2,376		83,614		58,225			(13,015)		(17,428)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	3,929							3,929
Other Comprehensive Loss	(9,220)												(9,220)
Restricted Stock Awards Forfeited	0					34					(34)
Stock-Based Compensation Expense	145					145
Exercise of Stock Options	(2)										(2)
Treasury stock purchased, at cost	(694)										(694)
Dividends Paid	(1,224)							(1,224)
Ending balance (in shares) at Sep. 30, 2022				5,702,433
Ending balance at Sep. 30, 2022	106,706			$ 2,376		83,793		60,930			(13,745)		(26,648)
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	9,586							9,586
Other Comprehensive Loss	(3,430)												(3,430)
Restricted Stock Awards Forfeited	0					21					(21)
Restricted Stock Awards Granted (in shares)				33,975
Restricted Stock Awards Granted	0			$ 14		(14)
Stock-Based Compensation Expense	557					557
Exercise of Stock Options	45										45
Treasury stock purchased, at cost	(327)										(327)
Dividends Paid	(3,832)							(3,832)
Ending balance (in shares) at Sep. 30, 2023				5,742,408
Ending balance at Sep. 30, 2023	114,846			$ 2,393		84,517		71,707			(14,100)		(29,671)
Beginning balance (in shares) at Jun. 30, 2023				5,733,408
Beginning balance at Jun. 30, 2023	116,589			$ 2,389		84,325		70,314			(14,100)		(26,339)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	2,672							2,672
Other Comprehensive Loss	(3,332)												(3,332)
Restricted Stock Awards Granted (in shares)				9,000
Restricted Stock Awards Granted	0			$ 4		(4)
Stock-Based Compensation Expense	196					196
Dividends Paid	(1,279)							(1,279)
Ending balance (in shares) at Sep. 30, 2023				5,742,408
Ending balance at Sep. 30, 2023	$ 114,846			$ 2,393		$ 84,517		$ 71,707			$ (14,100)		$ (29,671)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Purchase of common stock (in shares)		30,271	14,478	189,550
Dividends paid, per share (in dollars per share)	$ 0.25	$ 0.24	$ 0.75	$ 0.72

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net Income	$ 9,586	$ 7,094
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities
Net Amortization on Securities	56	48
Depreciation and Amortization	2,133	1,997
Provision for Credit Losses		3,784
Loss on Securities	369	252
Gain on Purchased Tax Credits	(22)	(43)
Income from Bank-Owned Life Insurance	(425)	(418)
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	(13)	(1)
Noncash Expense for Stock-Based Compensation	557	424
Increase in Accrued Interest Receivable	(600)	(59)
Valuation adjustment on real estate owned	119	0
Gain on Disposal of Fixed Assets	(11)	(431)
Decrease in Taxes Payable	(632)	(947)
Increase in Accrued Interest Payable	1,390	29
Other, Net	4,236	(2,679)
NET CASH PROVIDED BY OPERATING ACTIVITIES	17,666	9,050
Investment Securities Available for Sale:
Proceeds From Principal Repayments and Maturities	12,357	24,869
Purchases of Securities	0	(26,826)
Net Increase in Loans	(55,546)	(24,480)
Purchase of Premises and Equipment	(1,594)	(470)
Proceeds from Disposal of Premises and Equipment	46	480
Proceeds From a Claim on Bank-Owned Life Insurance	731	0
Proceeds From Sale of Other Real Estate Owned	142	37
(Increase) Decrease in Restricted Equity Securities	(517)	619
NET CASH USED IN INVESTING ACTIVITIES	(44,381)	(25,771)
FINANCING ACTIVITIES
Net (Decrease) Increase in Deposits	(32,214)	49,221
Net Decrease in Short-Term Borrowings	(8,060)	(21,158)
Proceeds From Other Borrowed Funds	20,000	0
Cash Dividends Paid	(3,832)	(3,698)
Treasury Stock, Purchases at Cost	(327)	(4,682)
Exercise of Stock Options	45	165
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(24,388)	19,848
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(51,103)	3,127
CASH AND DUE FROM BANKS AT BEGINNING OF YEAR	103,700	119,674
CASH AND DUE FROM BANKS AT END OF PERIOD	52,597	122,801
Cash Paid For:
Interest on Deposits and Borrowings (Including Interest Credited to Deposits of $9,923 and $2,322, Respectively)	10,511	2,764
Income Taxes	2,570	3,247
SUPPLEMENTAL NONCASH DISCLOSURE:
Other Real Estate Acquired in Settlement of Loans	248	0
Syndicated Loans Purchased and Sold not Settled, net	(1,967)	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 for Credit Losses	863	3,784
Unfunded Commitments
Adjustments to Reconcile Net Income to Net Cash Provided By Operating Activities
Provision for Credit Losses	$ 54	$ 0

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Statement of Cash Flows [Abstract]
Interest credit to deposit accounts	$ 9,923	$ 2,322

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 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 September 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 September 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 September 30, 2023, the Company has identified one $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	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands, except share and per share data) Net Income $ 2,672 $ 3,929 $ 9,586 $ 7,094 Weighted-Average Basic Common Shares Outstanding 5,115,026 5,106,861 5,112,223 5,150,632 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 11,520 11,766 6,056 14,744 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,126,546 5,118,627 5,118,279 5,165,376 Earnings Per Share: Basic $ 0.52 $ 0.77 $ 1.88 $ 1.38 Diluted 0.52 0.77 1.87 1.37 The dilutive effect on weighted average diluted common shares outstanding is the result of outstanding stock options and nonvested restricted stock. The following table presents for the periods indicated (a) options to purchase shares of common stock that were outstanding but not included in the computation of earnings per share because the options’ exercise price was greater than the average market price of the common shares for the period, and (b) shares of restricted stock awards that were not included in the computation of diluted earnings per share because the hypothetical repurchase of shares under the treasury stock method exceeded the weighted average nonvested restricted awards, therefore the effects would be anti-dilutive. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Stock Options 339,123 149,367 339,123 149,367 Restricted Stock 25,352 36,490 60,727 37,490

Securities

Securities	9 Months Ended
	Sep. 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: September 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 $ — $ (9,893) $ 44,101 Obligations of States and Political Subdivisions 13,813 — (1,139) 12,674 Mortgage-Backed Securities - Government-Sponsored Enterprises 41,598 — (5,830) 35,768 Collateralized Mortgage Obligations - Government Sponsored Enterprises 89,505 — (18,916) 70,589 Corporate Debt 9,485 — (2,042) 7,443 Total Available-for-Sale Debt Securities 208,395 — (37,820) 170,575 Equity Securities: Mutual Funds 868 Other 1,461 Total Equity Securities 2,329 Total Securities $ 172,904 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: September 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 $ 44,101 $ (9,893) 13 $ 44,101 $ (9,893) Obligations of States and Political Subdivisions 1 527 (17) 32 12,147 (1,122) 33 12,674 (1,139) Mortgage Backed Securities- Government Sponsored Enterprises — — — 42 35,768 (5,830) 42 35,768 (5,830) Collateralized Mortgage Obligations - Government Sponsored Enterprises — — — 21 70,589 (18,916) 21 70,589 (18,916) Corporate Debt — — — 3 7,443 (2,042) 3 7,443 (2,042) Total 1 $ 527 $ (17) 111 $ 170,048 $ (37,803) 112 $ 170,575 $ (37,820) 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 September 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 September 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 $163.1 million at September 30, 2023 and $179.0 million at December 31, 2022 of which securities with a fair value of $152.1 million and $175.6 million at September 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: September 30, 2023 Amortized Cost Fair Value (Dollars in thousands) Due in One Year or Less $ — $ — Due after One Year through Five Years 31,868 27,619 Due after Five Years through Ten Years 51,926 43,070 Due after Ten Years 124,601 99,886 Total $ 208,395 $ 170,575 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands) Equity Securities Net Unrealized Loss Recognized on Securities Held $ (37) $ (46) $ (369) $ (252) Net Realized Gain Recognized on Securities Sold — — — — Net Loss on Equity Securities $ (37) $ (46) $ (369) $ (252) Net Loss on Securities $ (37) $ (46) $ (369) $ (252)

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 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. September 30, 2023 December 31, 2022 (Dollars in thousands) Real Estate: Residential $ 346,485 $ 330,725 Commercial 466,910 436,805 Construction 41,874 44,923 Commercial and Industrial 100,873 70,044 Consumer 122,516 146,927 Other 23,856 20,449 Total Loans 1,102,514 1,049,873 Allowance for Credit Losses (10,848) (12,819) Loans, Net $ 1,091,666 $ 1,037,054 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 September 30, 2023. There were no loans in the criticized category of loss. Classified Loans by Origination Year (as of September 30, 2023) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Real Estate: Residential Pass $ 27,523 $ 48,832 $ 43,523 $ 59,212 $ 39,627 $ 108,604 $ 14,092 $ 341,413 Special Mention — 1,329 865 — 153 997 — 3,344 Substandard — — 154 — — 1,574 — 1,728 Doubtful — — — — — — — — Loss — — — — — — — — Total 27,523 50,161 44,542 59,212 39,780 111,175 14,092 346,485 Commercial Pass 49,906 74,121 89,886 49,511 40,647 118,618 1,889 424,578 Special Mention — 3,181 5,239 2,864 13,468 7,061 — 31,813 Substandard — — — — 2,795 7,724 — 10,519 Doubtful — — — — — — — — Loss — — — — — — — — Total 49,906 77,302 95,125 52,375 56,910 133,403 1,889 466,910 Construction Pass 9,357 10,425 4,761 7,780 — — 791 33,114 Special Mention 4,496 3,601 663 — — — — 8,760 Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total 13,853 14,026 5,424 7,780 — — 791 41,874 Commercial and Industrial Pass 26,186 15,075 8,934 5,879 3,354 3,570 29,023 92,021 Special Mention — — — 15 168 3,239 1,121 4,543 Substandard — — — — — 4,309 — 4,309 Doubtful — — — — — — — — Loss — — — — — — — — Total 26,186 15,075 8,934 5,894 3,522 11,118 30,144 100,873 Consumer Pass 13,561 53,164 28,208 12,122 4,757 5,703 4,917 122,432 Special Mention — — — — — — — — Substandard — — — — — 84 — 84 Doubtful — — — — — — — — Loss — — — — — — — — Total 13,561 53,164 28,208 12,122 4,757 5,787 4,917 122,516 Other Pass 55 15,548 44 671 1,303 3,775 851 22,247 Special Mention — 1,609 — — — — — 1,609 Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total 55 17,157 44 671 1,303 3,775 851 23,856 Total Loans $ 131,084 $ 226,885 $ 182,277 $ 138,054 $ 106,272 $ 265,258 $ 52,684 $ 1,102,514 Gross Charge Offs $ — $ 161 $ 41 $ — $ — $ 239 $ 37 $ 478 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. September 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 $ 341,115 $ 3,605 $ 38 $ — $ 3,643 $ 1,727 $ 346,485 Commercial 465,527 250 — — 250 1,133 466,910 Construction 41,874 — — — — — 41,874 Commercial and Industrial 100,531 — — — — 342 100,873 Consumer 121,616 761 55 — 816 84 122,516 Other 23,856 — — — — — 23,856 Total Loans $ 1,094,519 $ 4,616 $ 93 $ — $ 4,709 $ 3,286 $ 1,102,514 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. September 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 $ 1,727 $ — $ — $ 1,727 Commercial 1,133 — — 1,133 Commercial and Industrial 342 — — 342 Consumer 84 — — 84 Total Nonaccrual Loans $ 3,286 $ — $ — 3,286 Other Real Estate Owned: Residential — Commercial — Total Other Real Estate Owned — Total Nonperforming Assets $ 3,286 No interest income on nonaccrual loans was recognized during the three and nine months ended September 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 nine months ended September 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 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 $900,000 and $1.4 million at September 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 Total (Dollars in thousands) June 30, 2023 $ 2,356 $ 3,216 $ 938 $ 2,140 $ 1,848 $ 168 $ 10,666 Charge-offs (109) — — — (168) — (277) Recoveries 27 9 — 96 36 — 168 Provision (Recovery) for Credit Losses - Loans 625 104 102 (317) (272) 49 291 September 30, 2023 $ 2,899 $ 3,329 $ 1,040 $ 1,919 $ 1,444 $ 217 $ 10,848 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 (206) — — — (272) — — (478) Recoveries 41 32 — 862 94 — — 1,029 Provision (Recovery) for Credit Losses - Loans 853 731 50 (199) (669) 97 — 863 September 30, 2023 $ 2,899 $ 3,329 $ 1,040 $ 1,919 $ 1,444 $ 217 $ — $ 10,848 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 June 30, 2023 $ 658 Impact of CECL adoption — Provision for credit losses - unfunded commitments 115 Balance at September 30, 2023 $ 773 (in thousands) Allowance for Credit Losses Balance at December 31, 2022 $ — Impact of CECL adoption 719 Provision for credit losses - unfunded commitments 54 Balance at September 30, 2023 $ 773 value of the collateral and the amortized cost basis of the asset as of the measurement date. During the three and nine months ended September 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 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) June 30, 2022 $ 1,654 $ 6,023 $ 471 $ 2,349 $ 1,502 $ — $ 834 $ 12,833 Charge-offs — — — — (46) — — (46) Recoveries 16 — — 38 13 — — 67 Provision (Recovery) 148 (24) 94 (211) 89 — (96) — September 30, 2022 $ 1,818 $ 5,999 $ 565 $ 2,176 $ 1,558 $ — $ 738 $ 12,854 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 (33) — — (2,712) (85) — — (2,830) Recoveries 143 — — 106 69 — — 318 Provision (Recovery) 288 39 (684) 3,631 524 — (14) 3,784 September 30, 2022 $ 1,818 $ 5,999 $ 565 $ 2,176 $ 1,558 $ — $ 738 $ 12,854 September 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 $ — $ 68 $ 146 $ — $ — $ — $ — $ 214 Collectively Evaluated for Potential Impairment $ 1,818 $ 5,931 $ 419 $ 2,176 $ 1,558 $ — $ 738 $ 12,640 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 (183) September 30, 2023 $ 304 Pre Adoption of ASC 326 – Impaired Loans For periods prior to the adoption of CECL, loans were considered impaired when, based on current information and events, it was probable the Company would be unable to collect all amounts due in accordance with the original contractual terms of the loan agreement, including scheduled principal and interest payments. 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

Fair Value Disclosure	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 or year ended December 31, 2022. Fair Value Hierarchy September 30, 2023 December 31, 2022 (Dollars in thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 44,101 $ 44,634 Obligations of States and Political Subdivisions Level 2 12,674 13,342 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 35,768 41,427 Collateralized Mortgage Obligations - Government Sponsored Enterprises Level 2 70,589 79,642 Corporate Debt Level 2 7,443 8,315 Total Available-for-Sale Debt Securities 170,575 187,360 Equity Securities Mutual Funds Level 1 868 875 Other Level 1 1,461 1,823 Total Equity Securities 2,329 2,698 Total Securities $ 172,904 $ 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 September 30, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) OREO Level 3 $ — Appraisal of Collateral (1) Liquidation Expenses (2) 100 % to 100 % 100.0% 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 September 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 September 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. As of September 30, 2023, OREO measured at fair value less costs to sell had no net carrying value, which consisted of the outstanding balance of $37,000 less write-downs of $37,000. Financial instruments are defined as cash, evidence of an ownership in an entity, or a contract which creates an obligation or right to receive or deliver cash or another financial instrument from/to a second entity on potentially favorable or unfavorable terms. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. If no readily available market exists, the fair value estimates for financial instruments should be based upon management’s judgment regarding current economic conditions, interest rate risk, expected cash flows, future estimated losses and other factors, as determined through various option pricing formulas or simulation modeling. As many of these assumptions result from judgments made by management based upon estimates which are inherently uncertain, the resulting estimated fair values may not be indicative of the amount realizable in the sale of a particular financial instrument. In addition, changes in the assumptions on which the estimated fair values are based may have significant impact on the resulting estimated fair values. As certain assets such as deferred tax assets and premises and equipment are not considered financial instruments, the estimated fair value of financial instruments would not represent the full value of the Company. The following table presents the estimated fair values of the Company’s financial instruments at the dates indicated. September 30, 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 $ 45,898 $ 45,898 $ 82,957 $ 82,957 Noninterest-Earning Level 1 6,699 6,699 20,743 20,743 Securities See Above 172,904 172,904 190,058 190,058 Loans, Net Level 3 1,091,666 1,038,708 1,037,054 1,011,098 Restricted Stock Level 2 3,266 3,266 2,749 2,749 Mortgage Servicing Rights Level 3 562 1,005 633 1,000 Accrued Interest Receivable Level 2 4,583 4,583 3,983 3,983 Financial Liabilities: Deposits Level 2 1,236,289 1,233,322 1,268,503 1,264,846 Short-Term Borrowings Level 2 — — 8,060 8,060 Other Borrowed Funds FHLB Borrowings Level 2 20,000 19,847 — — Subordinated Debt Level 2 14,668 12,491 14,638 13,490 Accrued Interest Payable Level 2 1,745 1,745 355 355

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 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. September 30, December 31, (Dollars in thousands) Standby Letters of Credit $ 110 $ 110 Performance Letters of Credit 915 1,064 Construction Mortgages 54,734 45,722 Personal Lines of Credit 7,676 6,824 Overdraft Protection Lines 4,728 5,241 Home Equity Lines of Credit 23,161 22,784 Commercial Lines of Credit 71,554 74,921 Total Commitments $ 162,878 $ 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	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands) Operating Lease Expense $ 77 $ 89 $ 231 $ 261 Short-Term Lease Expense — — — — Variable Lease Expense 7 7 22 21 Total Lease Expense $ 84 $ 96 $ 253 $ 282 September 30, December 31, (Dollars in thousands) Operating Leases: ROU Assets $ 1,737 $ 1,926 Weighted Average Lease Term in Years 7.65 8.13 Weighted Average Discount Rate 2.87 % 2.87 % September 30, (Dollars in thousands) Maturity Analysis: Due in One Year $ 358 Due After One Year to Two Years 301 Due After Two Years to Three Years 233 Due After Three Years to Four Years 236 Due After Four to Five Years 213 Due After Five Years 730 Total $ 2,071 Less: Present Value Discount 209 Lease Liabilities $ 1,862 There were no new lease agreements entered into during the nine months ended September 30, 2023. During the nine months ended September 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	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands) Non-Employee Compensation $ 146 $ 139 $ 448 $ 410 Printing and Supplies 50 63 174 190 Postage 58 163 221 300 Telephone 128 132 396 390 Charitable Contributions 32 39 90 120 Dues and Subscriptions 37 24 159 121 Loan Expenses 56 209 203 459 Meals and Entertainment 40 33 81 101 Travel 62 43 167 116 Training 13 10 64 41 Bank Assessment 47 47 145 141 Insurance 86 70 243 201 Miscellaneous 123 91 327 309 Total Other Noninterest Expense $ 878 $ 1,063 $ 2,718 $ 2,899

Segment and Related Information

Segment and Related Information	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segment and Related Information	Segment and Related InformationAt September 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) September 30, 2023 Assets $ 1,399,834 $ 5,395 $ 129,649 $ (135,386) $ 1,399,492 Liabilities 1,287,073 1,942 14,803 (19,172) 1,284,646 Stockholders' Equity 112,761 3,453 114,846 (116,214) 114,846 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 September 30, 2023 Interest and Dividend Income $ 15,853 $ 1 $ 1,298 $ (1,278) $ 15,874 Interest Expense 5,002 — 155 — 5,157 Net Interest and Dividend Income 10,851 1 1,143 (1,278) 10,717 Provision for Credit Losses - Loans 291 — — — 291 Provision for Credit Losses - Unfunded Commitments 115 — — — 115 Net Interest and Dividend Income After Provision for Credit Losses 10,445 1 1,143 (1,278) 10,311 Noninterest Income (Loss) 1,006 1,436 (30) — 2,412 Noninterest Expense 8,344 1,137 6 — 9,487 Undistributed Net Income of Subsidiary 214 — 1,529 (1,743) — Income Before Income Tax Expense (Benefit) 3,321 300 2,636 (3,021) 3,236 Income Tax Expense (Benefit) 514 86 (36) — 564 Net Income $ 2,807 $ 214 $ 2,672 $ (3,021) $ 2,672 Nine Months Ended September 30, 2023 Interest and Dividend Income $ 45,257 $ 5 $ 3,889 $ (3,830) $ 45,321 Interest Expense 11,436 — 466 — 11,902 Net Interest and Dividend Income 33,821 5 3,423 (3,830) 33,419 Provision for Credit Losses - Loans 863 — — — 863 Provision for Credit Losses - Unfunded Commitments 54 — — — 54 Net Interest and Dividend Income After Provision for Credit Losses 32,904 5 3,423 (3,830) 32,502 Noninterest Income (Loss) 2,918 4,937 (362) — 7,493 Noninterest Expense 24,725 3,281 11 — 28,017 Undistributed Net Income of Subsidiary 1,179 — 6,372 (7,551) — Income Before Income Tax Expense (Benefit) 12,276 1,661 9,422 (11,381) 11,978 Income Tax Expense (Benefit) 2,074 482 (164) — 2,392 Net Income $ 10,202 $ 1,179 $ 9,586 $ (11,381) $ 9,586 Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) Three Months Ended September 30, 2022 Interest and Dividend Income $ 12,267 $ 1 $ 1,246 $ (1,227) $ 12,287 Interest Expense 1,117 — 155 — 1,272 Net Interest and Dividend Income 11,150 1 1,091 (1,227) 11,015 Provision for Credit Losses — — — — — Net Interest and Dividend Income After Provision for Credit Losses 11,150 1 1,091 (1,227) 11,015 Noninterest Income (Loss) 1,343 1,406 (10) — 2,739 Noninterest Expense 7,741 1,082 4 — 8,827 Undistributed Net Income of Subsidiary 230 — 2,807 (3,037) — Income Before Income Tax (Benefit) Expense 4,982 325 3,884 (4,264) 4,927 Income Tax (Benefit) Expense 948 95 (45) — 998 Net Income $ 4,034 $ 230 $ 3,929 $ (4,264) $ 3,929 Nine Months Ended September 30, 2022 Interest and Dividend Income $ 33,802 $ 4 $ 3,779 $ (3,724) $ 33,861 Interest Expense 2,325 — 467 — 2,792 Net Interest and Dividend Income 31,477 4 3,312 (3,724) 31,069 Provision for Credit Losses 3,784 — — — 3,784 Net Interest and Dividend Income After Provision for Credit Losses 27,693 4 3,312 (3,724) 27,285 Noninterest Income (Loss) 3,023 4,572 (136) — 7,459 Noninterest Expense 22,806 3,074 13 — 25,893 Undistributed Net Income of Subsidiary 1,064 — 3,762 (4,826) — Income Before Income Tax Expense (Benefit) 8,974 1,502 6,925 (8,550) 8,851 Income Tax Expense (Benefit) 1,488 438 (169) — 1,757 Net Income $ 7,486 $ 1,064 $ 7,094 $ (8,550) $ 7,094

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Sep. 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 September 30, 2023 348,123 $ 23.95 5.8 Exercisable Options at September 30, 2023 192,549 $ 24.45 3.3 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options at September 30, 2023 155,574 $ 23.34 8.8 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 33,975 21.76 Vested (5,408) 24.63 Forfeited (860) 24.36 Nonvested Restricted Stock at September 30, 2023 91,832 $ 23.36 3.9 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 $196,000 and $145,000 for the three months ended September 30, 2023 and 2022. Stock based compensation was $557,000 and $424,000 for the nine months ended September 30, 2023 and 2022. As of September 30, 2023 and December 31, 2022, total unrecognized compensation expense was $609,000 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 September 30, 2023 and December 31, 2022 exceeds the exercise price of the stock options. The intrinsic value of stock options was $47,000 and $25,000 at September 30, 2023 and December 31, 2022, respectively. At September 30, 2023 and December 31, 2022, respectively, there were 181,275 and 333,335 shares available under the Plan to be issued in connection with the exercise of stock options, and 72,510 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	9 Months Ended
	Sep. 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 , to be recognizable events. The following item was deemed to be a subsequent event by the Company. On October 12, 2023, the Bank received email notification from one of its third-party vendors (the "Vendor") that the Vendor used MOVEit Transfer ("MOVEit"), a managed file transfer software developed and maintained by Progress Software Corporation ("PSC"), to transfer information in connection with processing of Bank customer accounts and item processing of Bank customer accounts, including check images, deposit slips, remote deposit capture files, and reports. The Vendor informed the Bank that its review indicates that the affected files included the following data elements for some or all of the affected Bank customers and accounts: name, business name, address, state, telephone number, date of birth, full social security number, tax ID number, account number, and routing number. The Bank estimates that approximately 33% of its customers and approximately 26% of customer accounts are affected by the Vendor incident. The Bank has notified the affected customers in writing about the Vendor incident. PSC recently disclosed a zero-day vulnerability, a previously unknown flaw, in MOVEit that could enable malicious actors to gain unauthorized access to sensitive files and information. MOVEit is the subject of a widely reported cybersecurity event impacting numerous private organizations and governmental agencies. The Vendor, and not the Bank itself, uses MOVEit, and the Vendor has informed the Bank that it has rectified the vulnerability that allowed the incident to occur. The Bank, along with numerous other financial institutions, uses the Vendor for certain regulatory compliance and operational support services, including account hosting and transaction processing. The Vendor has notified law enforcement and its regulators about the Vendor incident. The Bank has notified its primary banking regulators about the Vendor incident, and will continue to keep them informed. The Company has incurred certain expenses relating to the Vendor incident, and may incur additional expenses. While the Company continues to evaluate the full scope and impact of the Vendor incident, the Company does not currently believe the Vendor incident will have a material adverse effect on the Bank's business and operations or the Company's consolidated financial statements.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income	$ 2,672	$ 3,929	$ 9,586	$ 7,094

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 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 September 30, 2023, the Company has identified one $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)	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands, except share and per share data) Net Income $ 2,672 $ 3,929 $ 9,586 $ 7,094 Weighted-Average Basic Common Shares Outstanding 5,115,026 5,106,861 5,112,223 5,150,632 Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) 11,520 11,766 6,056 14,744 Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding 5,126,546 5,118,627 5,118,279 5,165,376 Earnings Per Share: Basic $ 0.52 $ 0.77 $ 1.88 $ 1.38 Diluted 0.52 0.77 1.87 1.37
Schedule of Antidilutive Securities Excluded from Computation of Earnings (Loss) Per Share	The following table presents for the periods indicated (a) options to purchase shares of common stock that were outstanding but not included in the computation of earnings per share because the options’ exercise price was greater than the average market price of the common shares for the period, and (b) shares of restricted stock awards that were not included in the computation of diluted earnings per share because the hypothetical repurchase of shares under the treasury stock method exceeded the weighted average nonvested restricted awards, therefore the effects would be anti-dilutive. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Stock Options 339,123 149,367 339,123 149,367 Restricted Stock 25,352 36,490 60,727 37,490

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 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: September 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 $ — $ (9,893) $ 44,101 Obligations of States and Political Subdivisions 13,813 — (1,139) 12,674 Mortgage-Backed Securities - Government-Sponsored Enterprises 41,598 — (5,830) 35,768 Collateralized Mortgage Obligations - Government Sponsored Enterprises 89,505 — (18,916) 70,589 Corporate Debt 9,485 — (2,042) 7,443 Total Available-for-Sale Debt Securities 208,395 — (37,820) 170,575 Equity Securities: Mutual Funds 868 Other 1,461 Total Equity Securities 2,329 Total Securities $ 172,904 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: September 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 $ 44,101 $ (9,893) 13 $ 44,101 $ (9,893) Obligations of States and Political Subdivisions 1 527 (17) 32 12,147 (1,122) 33 12,674 (1,139) Mortgage Backed Securities- Government Sponsored Enterprises — — — 42 35,768 (5,830) 42 35,768 (5,830) Collateralized Mortgage Obligations - Government Sponsored Enterprises — — — 21 70,589 (18,916) 21 70,589 (18,916) Corporate Debt — — — 3 7,443 (2,042) 3 7,443 (2,042) Total 1 $ 527 $ (17) 111 $ 170,048 $ (37,803) 112 $ 170,575 $ (37,820) 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: September 30, 2023 Amortized Cost Fair Value (Dollars in thousands) Due in One Year or Less $ — $ — Due after One Year through Five Years 31,868 27,619 Due after Five Years through Ten Years 51,926 43,070 Due after Ten Years 124,601 99,886 Total $ 208,395 $ 170,575
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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands) Equity Securities Net Unrealized Loss Recognized on Securities Held $ (37) $ (46) $ (369) $ (252) Net Realized Gain Recognized on Securities Sold — — — — Net Loss on Equity Securities $ (37) $ (46) $ (369) $ (252) Net Loss on Securities $ (37) $ (46) $ (369) $ (252)

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 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. September 30, 2023 December 31, 2022 (Dollars in thousands) Real Estate: Residential $ 346,485 $ 330,725 Commercial 466,910 436,805 Construction 41,874 44,923 Commercial and Industrial 100,873 70,044 Consumer 122,516 146,927 Other 23,856 20,449 Total Loans 1,102,514 1,049,873 Allowance for Credit Losses (10,848) (12,819) Loans, Net $ 1,091,666 $ 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 September 30, 2023. There were no loans in the criticized category of loss. Classified Loans by Origination Year (as of September 30, 2023) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Real Estate: Residential Pass $ 27,523 $ 48,832 $ 43,523 $ 59,212 $ 39,627 $ 108,604 $ 14,092 $ 341,413 Special Mention — 1,329 865 — 153 997 — 3,344 Substandard — — 154 — — 1,574 — 1,728 Doubtful — — — — — — — — Loss — — — — — — — — Total 27,523 50,161 44,542 59,212 39,780 111,175 14,092 346,485 Commercial Pass 49,906 74,121 89,886 49,511 40,647 118,618 1,889 424,578 Special Mention — 3,181 5,239 2,864 13,468 7,061 — 31,813 Substandard — — — — 2,795 7,724 — 10,519 Doubtful — — — — — — — — Loss — — — — — — — — Total 49,906 77,302 95,125 52,375 56,910 133,403 1,889 466,910 Construction Pass 9,357 10,425 4,761 7,780 — — 791 33,114 Special Mention 4,496 3,601 663 — — — — 8,760 Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total 13,853 14,026 5,424 7,780 — — 791 41,874 Commercial and Industrial Pass 26,186 15,075 8,934 5,879 3,354 3,570 29,023 92,021 Special Mention — — — 15 168 3,239 1,121 4,543 Substandard — — — — — 4,309 — 4,309 Doubtful — — — — — — — — Loss — — — — — — — — Total 26,186 15,075 8,934 5,894 3,522 11,118 30,144 100,873 Consumer Pass 13,561 53,164 28,208 12,122 4,757 5,703 4,917 122,432 Special Mention — — — — — — — — Substandard — — — — — 84 — 84 Doubtful — — — — — — — — Loss — — — — — — — — Total 13,561 53,164 28,208 12,122 4,757 5,787 4,917 122,516 Other Pass 55 15,548 44 671 1,303 3,775 851 22,247 Special Mention — 1,609 — — — — — 1,609 Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total 55 17,157 44 671 1,303 3,775 851 23,856 Total Loans $ 131,084 $ 226,885 $ 182,277 $ 138,054 $ 106,272 $ 265,258 $ 52,684 $ 1,102,514 Gross Charge Offs $ — $ 161 $ 41 $ — $ — $ 239 $ 37 $ 478 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. September 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 $ 341,115 $ 3,605 $ 38 $ — $ 3,643 $ 1,727 $ 346,485 Commercial 465,527 250 — — 250 1,133 466,910 Construction 41,874 — — — — — 41,874 Commercial and Industrial 100,531 — — — — 342 100,873 Consumer 121,616 761 55 — 816 84 122,516 Other 23,856 — — — — — 23,856 Total Loans $ 1,094,519 $ 4,616 $ 93 $ — $ 4,709 $ 3,286 $ 1,102,514 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. September 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 $ 1,727 $ — $ — $ 1,727 Commercial 1,133 — — 1,133 Commercial and Industrial 342 — — 342 Consumer 84 — — 84 Total Nonaccrual Loans $ 3,286 $ — $ — 3,286 Other Real Estate Owned: Residential — Commercial — Total Other Real Estate Owned — Total Nonperforming Assets $ 3,286 No interest income on nonaccrual loans was recognized during the three and nine months ended September 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 nine months ended September 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 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 Total (Dollars in thousands) June 30, 2023 $ 2,356 $ 3,216 $ 938 $ 2,140 $ 1,848 $ 168 $ 10,666 Charge-offs (109) — — — (168) — (277) Recoveries 27 9 — 96 36 — 168 Provision (Recovery) for Credit Losses - Loans 625 104 102 (317) (272) 49 291 September 30, 2023 $ 2,899 $ 3,329 $ 1,040 $ 1,919 $ 1,444 $ 217 $ 10,848 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 (206) — — — (272) — — (478) Recoveries 41 32 — 862 94 — — 1,029 Provision (Recovery) for Credit Losses - Loans 853 731 50 (199) (669) 97 — 863 September 30, 2023 $ 2,899 $ 3,329 $ 1,040 $ 1,919 $ 1,444 $ 217 $ — $ 10,848 (in thousands) Allowance for Credit Losses Balance at June 30, 2023 $ 658 Impact of CECL adoption — Provision for credit losses - unfunded commitments 115 Balance at September 30, 2023 $ 773 (in thousands) Allowance for Credit Losses Balance at December 31, 2022 $ — Impact of CECL adoption 719 Provision for credit losses - unfunded commitments 54 Balance at September 30, 2023 $ 773 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 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) June 30, 2022 $ 1,654 $ 6,023 $ 471 $ 2,349 $ 1,502 $ — $ 834 $ 12,833 Charge-offs — — — — (46) — — (46) Recoveries 16 — — 38 13 — — 67 Provision (Recovery) 148 (24) 94 (211) 89 — (96) — September 30, 2022 $ 1,818 $ 5,999 $ 565 $ 2,176 $ 1,558 $ — $ 738 $ 12,854 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 (33) — — (2,712) (85) — — (2,830) Recoveries 143 — — 106 69 — — 318 Provision (Recovery) 288 39 (684) 3,631 524 — (14) 3,784 September 30, 2022 $ 1,818 $ 5,999 $ 565 $ 2,176 $ 1,558 $ — $ 738 $ 12,854 September 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 $ — $ 68 $ 146 $ — $ — $ — $ — $ 214 Collectively Evaluated for Potential Impairment $ 1,818 $ 5,931 $ 419 $ 2,176 $ 1,558 $ — $ 738 $ 12,640
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 (183) September 30, 2023 $ 304
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)	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 or year ended December 31, 2022. Fair Value Hierarchy September 30, 2023 December 31, 2022 (Dollars in thousands) Securities: Available-for-Sale Debt Securities U.S. Government Agencies Level 2 $ 44,101 $ 44,634 Obligations of States and Political Subdivisions Level 2 12,674 13,342 Mortgage-Backed Securities - Government-Sponsored Enterprises Level 2 35,768 41,427 Collateralized Mortgage Obligations - Government Sponsored Enterprises Level 2 70,589 79,642 Corporate Debt Level 2 7,443 8,315 Total Available-for-Sale Debt Securities 170,575 187,360 Equity Securities Mutual Funds Level 1 868 875 Other Level 1 1,461 1,823 Total Equity Securities 2,329 2,698 Total Securities $ 172,904 $ 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 September 30, Valuation Significant Unobservable Inputs Range Weighted Average (Dollars in thousands) OREO Level 3 $ — Appraisal of Collateral (1) Liquidation Expenses (2) 100 % to 100 % 100.0% 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. September 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 $ 45,898 $ 45,898 $ 82,957 $ 82,957 Noninterest-Earning Level 1 6,699 6,699 20,743 20,743 Securities See Above 172,904 172,904 190,058 190,058 Loans, Net Level 3 1,091,666 1,038,708 1,037,054 1,011,098 Restricted Stock Level 2 3,266 3,266 2,749 2,749 Mortgage Servicing Rights Level 3 562 1,005 633 1,000 Accrued Interest Receivable Level 2 4,583 4,583 3,983 3,983 Financial Liabilities: Deposits Level 2 1,236,289 1,233,322 1,268,503 1,264,846 Short-Term Borrowings Level 2 — — 8,060 8,060 Other Borrowed Funds FHLB Borrowings Level 2 20,000 19,847 — — Subordinated Debt Level 2 14,668 12,491 14,638 13,490 Accrued Interest Payable Level 2 1,745 1,745 355 355

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 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. September 30, December 31, (Dollars in thousands) Standby Letters of Credit $ 110 $ 110 Performance Letters of Credit 915 1,064 Construction Mortgages 54,734 45,722 Personal Lines of Credit 7,676 6,824 Overdraft Protection Lines 4,728 5,241 Home Equity Lines of Credit 23,161 22,784 Commercial Lines of Credit 71,554 74,921 Total Commitments $ 162,878 $ 156,666

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands) Operating Lease Expense $ 77 $ 89 $ 231 $ 261 Short-Term Lease Expense — — — — Variable Lease Expense 7 7 22 21 Total Lease Expense $ 84 $ 96 $ 253 $ 282 September 30, December 31, (Dollars in thousands) Operating Leases: ROU Assets $ 1,737 $ 1,926 Weighted Average Lease Term in Years 7.65 8.13 Weighted Average Discount Rate 2.87 % 2.87 %
Lessee, Operating Lease, Liability, Maturity	September 30, (Dollars in thousands) Maturity Analysis: Due in One Year $ 358 Due After One Year to Two Years 301 Due After Two Years to Three Years 233 Due After Three Years to Four Years 236 Due After Four to Five Years 213 Due After Five Years 730 Total $ 2,071 Less: Present Value Discount 209 Lease Liabilities $ 1,862

Other Noninterest Expense (Tabl

Other Noninterest Expense (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 (Dollars in thousands) Non-Employee Compensation $ 146 $ 139 $ 448 $ 410 Printing and Supplies 50 63 174 190 Postage 58 163 221 300 Telephone 128 132 396 390 Charitable Contributions 32 39 90 120 Dues and Subscriptions 37 24 159 121 Loan Expenses 56 209 203 459 Meals and Entertainment 40 33 81 101 Travel 62 43 167 116 Training 13 10 64 41 Bank Assessment 47 47 145 141 Insurance 86 70 243 201 Miscellaneous 123 91 327 309 Total Other Noninterest Expense $ 878 $ 1,063 $ 2,718 $ 2,899

Segment and Related Informati_2

Segment and Related Information (Tables)	9 Months Ended
	Sep. 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) September 30, 2023 Assets $ 1,399,834 $ 5,395 $ 129,649 $ (135,386) $ 1,399,492 Liabilities 1,287,073 1,942 14,803 (19,172) 1,284,646 Stockholders' Equity 112,761 3,453 114,846 (116,214) 114,846 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 September 30, 2023 Interest and Dividend Income $ 15,853 $ 1 $ 1,298 $ (1,278) $ 15,874 Interest Expense 5,002 — 155 — 5,157 Net Interest and Dividend Income 10,851 1 1,143 (1,278) 10,717 Provision for Credit Losses - Loans 291 — — — 291 Provision for Credit Losses - Unfunded Commitments 115 — — — 115 Net Interest and Dividend Income After Provision for Credit Losses 10,445 1 1,143 (1,278) 10,311 Noninterest Income (Loss) 1,006 1,436 (30) — 2,412 Noninterest Expense 8,344 1,137 6 — 9,487 Undistributed Net Income of Subsidiary 214 — 1,529 (1,743) — Income Before Income Tax Expense (Benefit) 3,321 300 2,636 (3,021) 3,236 Income Tax Expense (Benefit) 514 86 (36) — 564 Net Income $ 2,807 $ 214 $ 2,672 $ (3,021) $ 2,672 Nine Months Ended September 30, 2023 Interest and Dividend Income $ 45,257 $ 5 $ 3,889 $ (3,830) $ 45,321 Interest Expense 11,436 — 466 — 11,902 Net Interest and Dividend Income 33,821 5 3,423 (3,830) 33,419 Provision for Credit Losses - Loans 863 — — — 863 Provision for Credit Losses - Unfunded Commitments 54 — — — 54 Net Interest and Dividend Income After Provision for Credit Losses 32,904 5 3,423 (3,830) 32,502 Noninterest Income (Loss) 2,918 4,937 (362) — 7,493 Noninterest Expense 24,725 3,281 11 — 28,017 Undistributed Net Income of Subsidiary 1,179 — 6,372 (7,551) — Income Before Income Tax Expense (Benefit) 12,276 1,661 9,422 (11,381) 11,978 Income Tax Expense (Benefit) 2,074 482 (164) — 2,392 Net Income $ 10,202 $ 1,179 $ 9,586 $ (11,381) $ 9,586 Community Bank Exchange Underwriters, Inc. CB Financial Services, Inc. Net Eliminations Consolidated (Dollars in thousands) Three Months Ended September 30, 2022 Interest and Dividend Income $ 12,267 $ 1 $ 1,246 $ (1,227) $ 12,287 Interest Expense 1,117 — 155 — 1,272 Net Interest and Dividend Income 11,150 1 1,091 (1,227) 11,015 Provision for Credit Losses — — — — — Net Interest and Dividend Income After Provision for Credit Losses 11,150 1 1,091 (1,227) 11,015 Noninterest Income (Loss) 1,343 1,406 (10) — 2,739 Noninterest Expense 7,741 1,082 4 — 8,827 Undistributed Net Income of Subsidiary 230 — 2,807 (3,037) — Income Before Income Tax (Benefit) Expense 4,982 325 3,884 (4,264) 4,927 Income Tax (Benefit) Expense 948 95 (45) — 998 Net Income $ 4,034 $ 230 $ 3,929 $ (4,264) $ 3,929 Nine Months Ended September 30, 2022 Interest and Dividend Income $ 33,802 $ 4 $ 3,779 $ (3,724) $ 33,861 Interest Expense 2,325 — 467 — 2,792 Net Interest and Dividend Income 31,477 4 3,312 (3,724) 31,069 Provision for Credit Losses 3,784 — — — 3,784 Net Interest and Dividend Income After Provision for Credit Losses 27,693 4 3,312 (3,724) 27,285 Noninterest Income (Loss) 3,023 4,572 (136) — 7,459 Noninterest Expense 22,806 3,074 13 — 25,893 Undistributed Net Income of Subsidiary 1,064 — 3,762 (4,826) — Income Before Income Tax Expense (Benefit) 8,974 1,502 6,925 (8,550) 8,851 Income Tax Expense (Benefit) 1,488 438 (169) — 1,757 Net Income $ 7,486 $ 1,064 $ 7,094 $ (8,550) $ 7,094

Stock Based Compensation (Table

Stock Based Compensation (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 348,123 $ 23.95 5.8 Exercisable Options at September 30, 2023 192,549 $ 24.45 3.3 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options at September 30, 2023 155,574 $ 23.34 8.8 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 September 30, 2023 348,123 $ 23.95 5.8 Exercisable Options at September 30, 2023 192,549 $ 24.45 3.3 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Service Period in Years Nonvested Options at September 30, 2023 155,574 $ 23.34 8.8 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 33,975 21.76 Vested (5,408) 24.63 Forfeited (860) 24.36 Nonvested Restricted Stock at September 30, 2023 91,832 $ 23.36 3.9

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) $ in Thousands	Sep. 30, 2023 USD ($) branch	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Real Estate Properties [Line Items]
Allowance for credit losses related to loans receivable	$ 10,848	$ 10,666	$ 12,819	$ 12,854	$ 12,833	$ 11,582
Retained earnings, net of deferred taxes	114,846	$ 116,589	110,155	$ 106,706	$ 113,772	$ 133,124
Accrued interest receivable on loans	4,000
Accrued interest receivable on available for sale securities	534
Corporate debt security	170,575		187,360
Accounting Standards Update 2020-06
Real Estate Properties [Line Items]
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net Income	$ 2,672	$ 3,929	$ 9,586	$ 7,094
Weighted-Average Basic Common Shares Outstanding (in shares)	5,115,026	5,106,861	5,112,223	5,150,632
Dilutive Effect of Common Stock Equivalents (Stock Options and Restricted Stock) (in shares)	11,520	11,766	6,056	14,744
Weighted-Average Diluted Common Shares and Common Stock Equivalents Outstanding (in shares)	5,126,546	5,118,627	5,118,279	5,165,376
Earnings Per Share:
Basic (in dollars per share)	$ 0.52	$ 0.77	$ 1.88	$ 1.38
Diluted (in dollars per share)	$ 0.52	$ 0.77	$ 1.87	$ 1.37

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Computation of Diluted Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	149,367	339,123	149,367
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)	25,352	36,490	60,727	37,490

Securities - Amortized Cost and

Securities - Amortized Cost and Fair Value of Investment Securities Available-for-sale (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities:
Amortized Cost	$ 208,395	$ 220,808
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(37,820)	(33,448)
Fair Value	170,575	187,360
Equity Securities:
Total Equity Securities	2,329	2,698
Total Securities	172,904	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	(9,893)	(9,359)
Fair Value	44,101	44,634
Obligations of States and Political Subdivisions
Available-for-Sale Debt Securities:
Amortized Cost	13,813	14,053
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(1,139)	(711)
Fair Value	12,674	13,342
Mortgage-Backed Securities - Government-Sponsored Enterprises
Available-for-Sale Debt Securities:
Amortized Cost	41,598	46,345
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(5,830)	(4,918)
Fair Value	35,768	41,427
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Available-for-Sale Debt Securities:
Amortized Cost	89,505	96,930
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(18,916)	(17,288)
Fair Value	70,589	79,642
Corporate Debt
Available-for-Sale Debt Securities:
Amortized Cost	9,485	9,487
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,042)	(1,172)
Fair Value	7,443	8,315
Mutual Funds
Equity Securities:
Total Equity Securities	868	875
Other
Equity Securities:
Total Equity Securities	$ 1,461	$ 1,823

Securities - Gross Unrealized L

Securities - Gross Unrealized Losses and Fair Value by Investment Category and Continuous Unrealized Loss Position (Details) $ in Thousands	Sep. 30, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Less than 12 months
Number of Securities | security	1	82
Fair Value	$ 527	$ 62,435
Gross Unrealized Losses	$ (17)	$ (5,857)
12 Months or Greater
Number of Securities | security	111	32
Fair Value	$ 170,048	$ 124,925
Gross Unrealized Losses	$ (37,803)	$ (27,591)
Total
Number of Securities | security	112	114
Fair Value	$ 170,575	$ 187,360
Gross Unrealized Losses	$ (37,820)	$ (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	$ 44,101	$ 42,034
Gross Unrealized Losses	$ (9,893)	$ (8,959)
Total
Number of Securities | security	13	13
Fair Value	$ 44,101	$ 44,634
Gross Unrealized Losses	$ (9,893)	$ (9,359)
Obligations of States and Political Subdivisions
Less than 12 months
Number of Securities | security	1	34
Fair Value	$ 527	$ 13,342
Gross Unrealized Losses	$ (17)	$ (711)
12 Months or Greater
Number of Securities | security	32	0
Fair Value	$ 12,147	$ 0
Gross Unrealized Losses	$ (1,122)	$ 0
Total
Number of Securities | security	33	34
Fair Value	$ 12,674	$ 13,342
Gross Unrealized Losses	$ (1,139)	$ (711)
Mortgage-Backed Securities - Government-Sponsored Enterprises
Less than 12 months
Number of Securities | security	0	34
Fair Value	$ 0	$ 19,433
Gross Unrealized Losses	$ 0	$ (1,018)
12 Months or Greater
Number of Securities | security	42	8
Fair Value	$ 35,768	$ 21,994
Gross Unrealized Losses	$ (5,830)	$ (3,900)
Total
Number of Securities | security	42	42
Fair Value	$ 35,768	$ 41,427
Gross Unrealized Losses	$ (5,830)	$ (4,918)
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Less than 12 months
Number of Securities | security	0	12
Fair Value	$ 0	$ 25,395
Gross Unrealized Losses	$ 0	$ (3,393)
12 Months or Greater
Number of Securities | security	21	10
Fair Value	$ 70,589	$ 54,247
Gross Unrealized Losses	$ (18,916)	$ (13,895)
Total
Number of Securities | security	21	22
Fair Value	$ 70,589	$ 79,642
Gross Unrealized Losses	$ (18,916)	$ (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	$ 7,443	$ 6,650
Gross Unrealized Losses	$ (2,042)	$ (837)
Total
Number of Securities | security	3	3
Fair Value	$ 7,443	$ 8,315
Gross Unrealized Losses	$ (2,042)	$ (1,172)

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Public Funds and Sweep Deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Investment securities, available-for-sale, pledged	$ 163.1	$ 179
Public Deposits, Short Term Borrowings and Other
Financial Instruments Owned and Pledged as Collateral [Line Items]
Investment securities, available-for-sale, pledged	$ 152.1	$ 175.6

Securities - Maturities of Inve

Securities - Maturities of Investment Securities Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost
Due in One Year or Less	$ 0
Due after One Year through Five Years	31,868
Due after Five Years through Ten Years	51,926
Due after Ten Years	124,601
Amortized Cost	208,395	$ 220,808
Fair Value
Due in One Year or Less	0
Due after One Year through Five Years	27,619
Due after Five Years through Ten Years	43,070
Due after Ten Years	99,886
Total	$ 170,575	$ 187,360

Securities - Gains (Losses) of

Securities - Gains (Losses) of Sales of Available-for-sale Investment Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Equity Securities
Net Unrealized Loss Recognized on Securities Held	$ (37)	$ (46)	$ (369)	$ (252)
Net Realized Gain Recognized on Securities Sold	0	0	0	0
Net Loss on Equity Securities	(37)	(46)	(369)	(252)
Net Loss on Securities	$ (37)	$ (46)	$ (369)	$ (252)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Classification of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 1,102,514		$ 1,049,873
Allowance for Credit Losses	(10,848)	$ (10,666)	(12,819)	$ (12,854)	$ (12,833)	$ (11,582)
Loans, Net	1,091,666		1,037,054
Real Estate | Residential
Loans and Leases Receivable Disclosure [Line Items]
Loans	346,485		330,725
Allowance for Credit Losses	(2,899)	(2,356)	(2,074)	(1,818)	(1,654)	(1,420)
Real Estate | Commercial
Loans and Leases Receivable Disclosure [Line Items]
Loans	466,910		436,805
Allowance for Credit Losses	(3,329)	(3,216)	(5,810)	(5,999)	(6,023)	(5,960)
Real Estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Loans	41,874		44,923
Allowance for Credit Losses	(1,040)	(938)	(502)	(565)	(471)	(1,249)
Commercial and Industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans	100,873		70,044
Allowance for Credit Losses	(1,919)	(2,140)	(2,313)	(2,176)	(2,349)	(1,151)
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans	122,516		146,927
Allowance for Credit Losses	(1,444)	(1,848)	(1,517)	(1,558)	(1,502)	(1,050)
Other
Loans and Leases Receivable Disclosure [Line Items]
Loans	23,856		20,449
Allowance for Credit Losses	$ (217)	$ (168)	$ 0	$ 0	$ 0	$ 0

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) class	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Loans and Leases Receivable Disclosure [Line Items]
Real estate loan classes | class			3
Net unamortized loan fees	$ 1,100		$ 1,100		$ 1,200
Financing receivable, nonaccrual, interest income	41	$ 56	127	$ 142
Mortgage loans in process of foreclosure, amount	900		900		$ 1,400
Decrease in impaired financing receivable, recorded investment	$ 15,100		15,100
Commercial | Paycheck Protection Program, CARES Act
Loans and Leases Receivable Disclosure [Line Items]
Amortization of deferred loan origination fees, net			$ 5	$ 651

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Summary of Loans by Year of Origination (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Total Loans
2023	$ 131,084
2022	226,885
2021	182,277
2020	138,054
2019	106,272
Prior	265,258
Revolving Loans Amortized Cost Basis	52,684
Total	1,102,514
Gross Charge Offs
2023	0
2022	161
2021	41
2020	0
2019	0
Prior	239
Revolving Loans Amortized Cost Basis	37
Total	478
Residential
Total Loans
2023	27,523
2022	50,161
2021	44,542
2020	59,212
2019	39,780
Prior	111,175
Revolving Loans Amortized Cost Basis	14,092
Total	346,485
Commercial
Total Loans
2023	49,906
2022	77,302
2021	95,125
2020	52,375
2019	56,910
Prior	133,403
Revolving Loans Amortized Cost Basis	1,889
Total	466,910
Commercial | Construction
Total Loans
2023	13,853
2022	14,026
2021	5,424
2020	7,780
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	791
Total	41,874
Commercial and Industrial
Total Loans
2023	26,186
2022	15,075
2021	8,934
2020	5,894
2019	3,522
Prior	11,118
Revolving Loans Amortized Cost Basis	30,144
Total	100,873
Consumer
Total Loans
2023	13,561
2022	53,164
2021	28,208
2020	12,122
2019	4,757
Prior	5,787
Revolving Loans Amortized Cost Basis	4,917
Total	122,516
Other
Total Loans
2023	55
2022	17,157
2021	44
2020	671
2019	1,303
Prior	3,775
Revolving Loans Amortized Cost Basis	851
Total	23,856
Pass | Residential
Total Loans
2023	27,523
2022	48,832
2021	43,523
2020	59,212
2019	39,627
Prior	108,604
Revolving Loans Amortized Cost Basis	14,092
Total	341,413
Pass | Commercial
Total Loans
2023	49,906
2022	74,121
2021	89,886
2020	49,511
2019	40,647
Prior	118,618
Revolving Loans Amortized Cost Basis	1,889
Total	424,578
Pass | Commercial | Construction
Total Loans
2023	9,357
2022	10,425
2021	4,761
2020	7,780
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	791
Total	33,114
Pass | Commercial and Industrial
Total Loans
2023	26,186
2022	15,075
2021	8,934
2020	5,879
2019	3,354
Prior	3,570
Revolving Loans Amortized Cost Basis	29,023
Total	92,021
Pass | Consumer
Total Loans
2023	13,561
2022	53,164
2021	28,208
2020	12,122
2019	4,757
Prior	5,703
Revolving Loans Amortized Cost Basis	4,917
Total	122,432
Pass | Other
Total Loans
2023	55
2022	15,548
2021	44
2020	671
2019	1,303
Prior	3,775
Revolving Loans Amortized Cost Basis	851
Total	22,247
Special Mention | Residential
Total Loans
2023	0
2022	1,329
2021	865
2020	0
2019	153
Prior	997
Revolving Loans Amortized Cost Basis	0
Total	3,344
Special Mention | Commercial
Total Loans
2023	0
2022	3,181
2021	5,239
2020	2,864
2019	13,468
Prior	7,061
Revolving Loans Amortized Cost Basis	0
Total	31,813
Special Mention | Commercial | Construction
Total Loans
2023	4,496
2022	3,601
2021	663
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	8,760
Special Mention | Commercial and Industrial
Total Loans
2023	0
2022	0
2021	0
2020	15
2019	168
Prior	3,239
Revolving Loans Amortized Cost Basis	1,121
Total	4,543
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	1,609
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	1,609
Substandard | Residential
Total Loans
2023	0
2022	0
2021	154
2020	0
2019	0
Prior	1,574
Revolving Loans Amortized Cost Basis	0
Total	1,728
Substandard | Commercial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	2,795
Prior	7,724
Revolving Loans Amortized Cost Basis	0
Total	10,519
Substandard | Commercial | Construction
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Total	0
Substandard | Commercial and Industrial
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	4,309
Revolving Loans Amortized Cost Basis	0
Total	4,309
Substandard | Consumer
Total Loans
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	84
Revolving Loans Amortized Cost Basis	0
Total	84
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	0
Revolving Loans Amortized Cost Basis	0
Total	0
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	Sep. 30, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 1,102,514	$ 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	346,485	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	466,910	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	41,874	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	100,873	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	122,516	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	$ 23,856	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	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans	$ 1,102,514	$ 1,049,873
Non- Accrual	3,286	3,998
Loans Current
Financing Receivable, Past Due [Line Items]
Loans	1,094,519	1,041,404
Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	4,709	4,471
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	4,616	4,371
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	93	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	346,485	330,725
Non- Accrual	1,727	1,649
Real Estate | Commercial
Financing Receivable, Past Due [Line Items]
Loans	466,910	436,805
Non- Accrual	1,133	1,814
Real Estate | Construction
Financing Receivable, Past Due [Line Items]
Loans	41,874	44,923
Non- Accrual	0	0
Real Estate | Loans Current | Residential
Financing Receivable, Past Due [Line Items]
Loans	341,115	325,591
Real Estate | Loans Current | Commercial
Financing Receivable, Past Due [Line Items]
Loans	465,527	434,933
Real Estate | Loans Current | Construction
Financing Receivable, Past Due [Line Items]
Loans	41,874	44,923
Real Estate | Total Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	3,643	3,485
Real Estate | Total Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	250	58
Real Estate | Total Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 30-59 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	3,605	3,451
Real Estate | 30-59 Days Past Due | Commercial
Financing Receivable, Past Due [Line Items]
Loans	250	58
Real Estate | 30-59 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Loans	0	0
Real Estate | 60-89 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Loans	38	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	100,873	70,044
Non- Accrual	342	415
Commercial and Industrial | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	100,531	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	122,516	146,927
Non- Accrual	84	120
Consumer | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	121,616	145,887
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans	816	920
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	761	854
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans	55	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	23,856	20,449
Non- Accrual	0	0
Other | Loans Current
Financing Receivable, Past Due [Line Items]
Loans	23,856	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	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	$ 3,286	$ 3,998
Total Loans	1,102,514	1,049,873
TOTAL ASSETS	1,399,492	1,408,938
Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	3,286
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	3,286	5,799
Total Other Real Estate Owned	0
TOTAL ASSETS	3,286	5,799
Real Estate | Residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	1,727	1,649
Total Loans	346,485	330,725
Real Estate | Residential | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	1,727
Nonaccrual With ACL	0	1,649
Total Accruing Loans Past Due 90 Days or More	0
Total Troubled Debt Restructurings, Accruing		534
Total Loans	1,727
Total Other Real Estate Owned	0
Real Estate | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	1,133	1,814
Total Loans	466,910	436,805
Real Estate | Commercial | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	1,133
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	1,133
Total Other Real Estate Owned	0
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	342	415
Total Loans	100,873	70,044
Commercial and Industrial | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	342
Nonaccrual With ACL	0	415
Total Accruing Loans Past Due 90 Days or More	0
Total Troubled Debt Restructurings, Accruing		7
Total Loans	342
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With ACL	84	120
Total Loans	122,516	146,927
Consumer | Nonperforming Financial Instruments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual With No ACL	84
Nonaccrual With ACL	0	$ 120
Total Accruing Loans Past Due 90 Days or More	0
Total Loans	$ 84

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 10,666	$ 12,833	$ 12,819	$ 11,582
Charge-offs	(277)	(46)	(478)	(2,830)
Recoveries	168	67	1,029	318
Provision (Recovery) for Credit Losses - Loans		0		3,784
Ending balance	10,848	12,854	10,848	12,854
Individually Evaluated for Impairment		214		214	$ 24
Collectively Evaluated for Potential Impairment		12,640		12,640	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	291	0	863	3,784
Real Estate | Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	2,356	1,654	2,074	1,420
Charge-offs	(109)	0	(206)	(33)
Recoveries	27	16	41	143
Provision (Recovery) for Credit Losses - Loans	625	148	853	288
Ending balance	2,899	1,818	2,899	1,818
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		1,818		1,818	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	3,216	6,023	5,810	5,960
Charge-offs	0	0	0	0
Recoveries	9	0	32	0
Provision (Recovery) for Credit Losses - Loans	104	(24)	731	39
Ending balance	3,329	5,999	3,329	5,999
Individually Evaluated for Impairment		68		68	21
Collectively Evaluated for Potential Impairment		5,931		5,931	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	938	471	502	1,249
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) for Credit Losses - Loans	102	94	50	(684)
Ending balance	1,040	565	1,040	565
Individually Evaluated for Impairment		146		146	0
Collectively Evaluated for Potential Impairment		419		419	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	2,140	2,349	2,313	1,151
Charge-offs	0	0	0	(2,712)
Recoveries	96	38	862	106
Provision (Recovery) for Credit Losses - Loans		(211)		3,631
Ending balance	1,919	2,176	1,919	2,176
Individually Evaluated for Impairment		0		0	3
Collectively Evaluated for Potential Impairment		2,176		2,176	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	(317)		(199)
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,848	1,502	1,517	1,050
Charge-offs	(168)	(46)	(272)	(85)
Recoveries	36	13	94	69
Provision (Recovery) for Credit Losses - Loans		89		524
Ending balance	1,444	1,558	1,444	1,558
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		1,558		1,558	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	(272)		(669)
Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	168	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Recovery) for Credit Losses - Loans		0		0
Ending balance	217	0	217	0
Individually Evaluated for Impairment		0		0
Collectively Evaluated for Potential Impairment		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	49		97
Unallocated
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		834	603	752
Charge-offs		0	0	0
Recoveries		0	0	0
Provision (Recovery) for Credit Losses - Loans		(96)		(14)
Ending balance	$ 0	738	0	738
Individually Evaluated for Impairment		0		0	0
Collectively Evaluated for Potential Impairment		$ 738		$ 738	$ 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

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 10,666	$ 12,833	$ 12,819	$ 11,582
Provision (Recovery) for Credit Losses - Loans		0		3,784
Ending balance	10,848	12,854	10,848	12,854
Unfunded Commitments
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	658		0
Provision (Recovery) for Credit Losses - Loans	115	$ 0	54	$ 0
Ending balance	773		773
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		$ 719

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	Sep. 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	$ 1,102,514	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	346,485	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	466,910	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	41,874	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	100,873	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	122,516	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	$ 23,856	$ 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	9 Months Ended
	Sep. 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	(183)
Ending balance	$ 304

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	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 170,575	$ 187,360
Total Equity Securities	2,329	2,698
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	170,575	187,360
Total Equity Securities	2,329	2,698
Total Securities	172,904	190,058
U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	44,101	44,634
Obligations of States and Political Subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	12,674	13,342
Mortgage-Backed Securities - Government-Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	35,768	41,427
Collateralized Mortgage Obligations - Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	70,589	79,642
Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	7,443	8,315
Mutual Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	868	875
Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	1,461	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	44,101	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	12,674	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	35,768	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	70,589	79,642
Level 2 | Corporate Debt | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	7,443	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	868	875
Level 1 | Other | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Equity Securities	$ 1,461	$ 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	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Financial Assets:
OREO	$ 0
Individually Evaluated Loans		$ 1,591
Measurement Input, Cost to Sell | Weighted Average
Range
OREO	1
Measurement Input, Comparability Adjustment | Weighted Average
Range
Individually Evaluated Loans		0.072
Appraisal of Collateral | Appraisal Adjustments | Minimum
Range
OREO	1
Individually Evaluated Loans		0
Appraisal of Collateral | Appraisal Adjustments | Maximum
Range
OREO	1
Individually Evaluated Loans		0.08

Fair Value Disclosure - Narrati

Fair Value Disclosure - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Recorded Investment		$ 1,615
Related Allowance		$ 24
OREO outstanding	$ 37
OREO write-downs	$ 37

Fair Value Disclosure - Estimat

Fair Value Disclosure - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financial Assets:
Fair Value	$ 170,575	$ 187,360
Carrying Value
Financial Assets:
Fair Value	172,904	190,058
Fair Value
Financial Assets:
Fair Value	172,904	190,058
Level 1 | Carrying Value
Financial Assets:
Interest-Earning	45,898	82,957
Noninterest-Earning	6,699	20,743
Level 1 | Fair Value
Financial Assets:
Interest-Earning	45,898	82,957
Noninterest-Earning	6,699	20,743
Level 3 | Carrying Value
Financial Assets:
Loans, Net	1,091,666	1,037,054
Mortgage Servicing Rights	562	633
Level 3 | Fair Value
Financial Assets:
Loans, Net	1,038,708	1,011,098
Mortgage Servicing Rights	1,005	1,000
Level 2 | Carrying Value
Financial Assets:
Restricted Stock	3,266	2,749
Accrued Interest Receivable	4,583	3,983
Financial Liabilities:
Deposits	1,236,289	1,268,503
Short-Term Borrowings	0	8,060
Other Borrowed Funds
FHLB Borrowings	20,000	0
Subordinated Debt	14,668	14,638
Accrued Interest Payable	1,745	355
Level 2 | Fair Value
Financial Assets:
Restricted Stock	3,266	2,749
Accrued Interest Receivable	4,583	3,983
Financial Liabilities:
Deposits	1,233,322	1,264,846
Short-Term Borrowings	0	8,060
Other Borrowed Funds
FHLB Borrowings	19,847	0
Subordinated Debt	12,491	13,490
Accrued Interest Payable	$ 1,745	$ 355

Commitments and Contingent Li_3

Commitments and Contingent Liabilities - Unused and Available Credit Balances of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total Commitments	$ 162,878	$ 156,666
Standby Letters of Credit
Loss Contingencies [Line Items]
Total Commitments	110	110
Performance Letters of Credit
Loss Contingencies [Line Items]
Total Commitments	915	1,064
Construction Mortgages
Loss Contingencies [Line Items]
Total Commitments	54,734	45,722
Personal Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	7,676	6,824
Overdraft Protection Lines
Loss Contingencies [Line Items]
Total Commitments	4,728	5,241
Home Equity Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	23,161	22,784
Commercial Lines of Credit
Loss Contingencies [Line Items]
Total Commitments	$ 71,554	$ 74,921

Leases - Narrative (Details)

Leases - Narrative (Details)	Sep. 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Leases [Abstract]
Operating Lease Expense	$ 77	$ 89	$ 231	$ 261
Short-Term Lease Expense	0	0	0	0
Variable Lease Expense	7	7	22	21
Total Lease Expense	84	$ 96	253	$ 282
Operating Leases:
ROU Assets	$ 1,737		$ 1,737		$ 1,926
Weighted Average Lease Term in Years	7 years 7 months 24 days		7 years 7 months 24 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	Sep. 30, 2023 USD ($)
Leases [Abstract]
Due in One Year	$ 358
Due After One Year to Two Years	301
Due After Two Years to Three Years	233
Due After Three Years to Four Years	236
Due After Four to Five Years	213
Due After Five Years	730
Total	2,071
Less: Present Value Discount	209
Lease Liabilities	$ 1,862

Other Noninterest Expense - Com

Other Noninterest Expense - Components of Other Noninterest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Non-Employee Compensation	$ 146	$ 139	$ 448	$ 410
Printing and Supplies	50	63	174	190
Postage	58	163	221	300
Telephone	128	132	396	390
Charitable Contributions	32	39	90	120
Dues and Subscriptions	37	24	159	121
Loan Expenses	56	209	203	459
Meals and Entertainment	40	33	81	101
Travel	62	43	167	116
Training	13	10	64	41
Bank Assessment	47	47	145	141
Insurance	86	70	243	201
Miscellaneous	123	91	327	309
Total Other Noninterest Expense	$ 878	$ 1,063	$ 2,718	$ 2,899

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	9 Months Ended
	Sep. 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Assets	$ 1,399,492		$ 1,399,492			$ 1,408,938
Liabilities	1,284,646		1,284,646			1,298,783
Stockholders' Equity	114,846	$ 106,706	114,846	$ 106,706	$ 116,589	110,155	$ 113,772	$ 133,124
Interest and Dividend Income	15,874	12,287	45,321	33,861
Interest Expense	5,157	1,272	11,902	2,792
NET INTEREST AND DIVIDEND INCOME	10,717	11,015	33,419	31,069
Provision for Credit Losses		0		3,784
Net Interest and Dividend Income After Provision for Credit Losses	10,311	11,015	32,502	27,285
Noninterest Income (Loss)	2,412	2,739	7,493	7,459
Noninterest Expense	9,487	8,827	28,017	25,893
Undistributed Net Income of Subsidiary	0	0	0	0
Income Before Income Tax Expense	3,236	4,927	11,978	8,851
Income Tax Expense (Benefit)	564	998	2,392	1,757
Net Income	2,672	3,929	9,586	7,094
Loans
Segment Reporting Information [Line Items]
Provision for Credit Losses	291	0	863	3,784
Unfunded Commitments
Segment Reporting Information [Line Items]
Provision for Credit Losses	115	0	54	0
Operating Segments | CB Financial Services, Inc.
Segment Reporting Information [Line Items]
Undistributed Net Income of Subsidiary	1,529	2,807	6,372
Operating Segments | Community Bank
Segment Reporting Information [Line Items]
Assets	1,399,834		1,399,834			1,409,510
Liabilities	1,287,073		1,287,073			1,301,783
Stockholders' Equity	112,761		112,761			107,727
Interest and Dividend Income	15,853	12,267	45,257	33,802
Interest Expense	5,002	1,117	11,436	2,325
NET INTEREST AND DIVIDEND INCOME	10,851	11,150	33,821	31,477
Provision for Credit Losses		0		3,784
Net Interest and Dividend Income After Provision for Credit Losses	10,445	11,150	32,904	27,693
Noninterest Income (Loss)	1,006	1,343	2,918	3,023
Noninterest Expense	8,344	7,741	24,725	22,806
Undistributed Net Income of Subsidiary	214	230	1,179	1,064
Income Before Income Tax Expense	3,321	4,982	12,276	8,974
Income Tax Expense (Benefit)	514	948	2,074	1,488
Net Income	2,807	4,034	10,202	7,486
Operating Segments | Community Bank | Loans
Segment Reporting Information [Line Items]
Provision for Credit Losses	291		863
Operating Segments | Community Bank | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision for Credit Losses	115		54
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc.
Segment Reporting Information [Line Items]
Assets	5,395		5,395			5,585
Liabilities	1,942		1,942			1,996
Stockholders' Equity	3,453		3,453			3,589
Interest and Dividend Income	1	1	5	4
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	1	1	5	4
Provision for Credit Losses		0		0
Net Interest and Dividend Income After Provision for Credit Losses	1	1	5	4
Noninterest Income (Loss)	1,436	1,406	4,937	4,572
Noninterest Expense	1,137	1,082	3,281	3,074
Undistributed Net Income of Subsidiary	0	0	0	0
Income Before Income Tax Expense	300	325	1,661	1,502
Income Tax Expense (Benefit)	86	95	482	438
Net Income	214	230	1,179	1,064
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc. | Loans
Segment Reporting Information [Line Items]
Provision for Credit Losses	0		0
Operating Segments | Insurance Brokerage Services Segment | Exchange Underwriters, Inc. | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision for Credit Losses	0		0
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc.
Segment Reporting Information [Line Items]
Assets	129,649		129,649			124,879
Liabilities	14,803		14,803			14,724
Stockholders' Equity	114,846		114,846			110,155
Interest and Dividend Income	1,298	1,246	3,889	3,779
Interest Expense	155	155	466	467
NET INTEREST AND DIVIDEND INCOME	1,143	1,091	3,423	3,312
Provision for Credit Losses		0		0
Net Interest and Dividend Income After Provision for Credit Losses	1,143	1,091	3,423	3,312
Noninterest Income (Loss)	(30)	(10)	(362)	(136)
Noninterest Expense	6	4	11	13
Undistributed Net Income of Subsidiary				3,762
Income Before Income Tax Expense	2,636	3,884	9,422	6,925
Income Tax Expense (Benefit)	(36)	(45)	(164)	(169)
Net Income	2,672	3,929	9,586	7,094
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc. | Loans
Segment Reporting Information [Line Items]
Provision for Credit Losses	0		0
Operating Segments | Insurance Brokerage Services Segment | CB Financial Services, Inc. | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision for Credit Losses	0		0
Net Eliminations
Segment Reporting Information [Line Items]
Assets	(135,386)		(135,386)			(131,036)
Liabilities	(19,172)		(19,172)			(19,720)
Stockholders' Equity	(116,214)		(116,214)			$ (111,316)
Interest and Dividend Income	(1,278)	(1,227)	(3,830)	(3,724)
Interest Expense	0	0	0	0
NET INTEREST AND DIVIDEND INCOME	(1,278)	(1,227)	(3,830)	(3,724)
Provision for Credit Losses		0		0
Net Interest and Dividend Income After Provision for Credit Losses	(1,278)	(1,227)	(3,830)	(3,724)
Noninterest Income (Loss)	0	0	0	0
Noninterest Expense	0	0	0	0
Undistributed Net Income of Subsidiary	(1,743)	(3,037)	(7,551)	(4,826)
Income Before Income Tax Expense	(3,021)	(4,264)	(11,381)	(8,550)
Income Tax Expense (Benefit)	0	0	0	0
Net Income	(3,021)	$ (4,264)	(11,381)	$ (8,550)
Net Eliminations | Loans
Segment Reporting Information [Line Items]
Provision for Credit Losses	0		0
Net Eliminations | Unfunded Commitments
Segment Reporting Information [Line Items]
Provision for Credit Losses	$ 0		$ 0

Stock Based Compensation - Stoc

Stock Based Compensation - Stock Option Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 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)	192,549
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)	$ 24.45
Weighted Average Remaining Contractual Life in Years
Outstanding	5 years 9 months 18 days	5 years 7 months 6 days
Exercisable	3 years 3 months 18 days

Stock Based Compensation - Nonv

Stock Based Compensation - Nonvested Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Number of Shares
Nonvested (in shares) | shares	155,574
Weighted Average Exercise Price
Nonvested (in dollars per share) | $ / shares	$ 23.34
Weighted Average Remaining Contractual Life in Years
Nonvested (in years)	8 years 9 months 18 days

Stock Based Compensation - Summ

Stock Based Compensation - Summary of Significant Assumptions for Newly Issued Stock Options (Details) - Stock Options	9 Months Ended
	Sep. 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	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Number of Shares
Beginning balance (in shares)	64,125
Granted (in shares)	33,975
Vested (in shares)	(5,408)
Forfeited (in shares)	(860)
Ending balance (in shares)	91,832	64,125
Weighted Average Grant Date Fair Value Price
Beginning balance (in dollars per share)	$ 24.32
Granted (in dollars per share)	21.76
Vested (in dollars per share)	24.63
Forfeited (in dollars per share)	24.36
Ending balance (in dollars per share)	$ 23.36	$ 24.32
Weighted Average Remaining Contractual Life in Years
Nonvested	3 years 10 months 24 days	4 years 3 months 18 days

Stock Based Compensation - Addi

Stock Based Compensation - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	$ 609		$ 609		$ 430
Share-based Payment arrangement, nonvested award, excluding option, cost not yet recognized, amount	1,700		1,700		1,400
Share-based compensation arrangement by share-based payment award, options, outstanding, intrinsic value	47		$ 47		$ 25
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)			5 years
Stock-based compensation expense	$ 196	$ 145	$ 557	$ 424
Number of shares authorized (in shares)	181,275		181,275		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	$ 196	$ 145	$ 557	$ 424
Number of shares authorized (in shares)	72,510		72,510		133,334
Reduction of shares over threshold (in shares)	2.5		2.5

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event	Oct. 12, 2023
Subsequent Event [Line Items]
Customers affected by file transfer	33%
Customer accounts affected by file transfer	26%