ChoiceOne Financial Services (COFS) 10-Q 8 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Oct. 31, 2021
Document Information [Line Items]
Entity Central Index Key	0000803164
Entity Registrant Name	ChoiceOne Financial Services, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	000-19202
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-2659066
Entity Address, Address Line One	109 East Division
Entity Address, City or Town	Sparta
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	49345
City Area Code	616
Local Phone Number	887-7366
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
Title of 12(b) Security	Common stock
Trading Symbol	COFS
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		7,574,235

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Cash and due from banks	$ 59,430	$ 79,169
Time deposits in other financial institutions	350	350
Cash and cash equivalents	59,780	79,519
Equity securities at fair value (Note 2)	8,419	2,896
Securities available for sale (Note 2)	1,028,115	574,787
Federal Home Loan Bank stock	3,824	3,824
Federal Reserve Bank stock	4,180	4,180
Loans held for sale	7,505	12,921
Loans to other financial institutions	38,728	35,209
Loans (Note 3)	988,357	1,069,668
Allowance for loan losses (Note 3)	(7,755)	(7,593)
Loans, net	980,602	1,062,075
Premises and equipment, net	30,014	29,489
Other real estate owned, net	162	266
Cash value of life insurance policies	33,322	32,751
Goodwill	59,946	60,506
Core deposit intangible	4,264	5,269
Other assets	18,319	15,650
Total assets	2,277,180	1,919,342
Liabilities
Deposits – noninterest-bearing	543,165	477,654
Deposits – interest-bearing	1,468,985	1,196,924
Total deposits	2,012,150	1,674,578
Borrowings	0	9,327
Subordinated debentures	34,956	3,089
Other liabilities	5,019	5,080
Total liabilities	2,052,125	1,692,074
Shareholders' Equity
Preferred stock; shares authorized: 100,000; shares outstanding: none	0	0
Common stock and paid-in capital, no par value; shares authorized: 12,000,000; shares outstanding: 7,591,221 at September 30, 2021 and 7,796,352 at December 31, 2020	173,888	178,750
Retained earnings	49,198	37,490
Accumulated other comprehensive income, net	1,969	11,028
Total shareholders’ equity	225,055	227,268
Total liabilities and shareholders’ equity	$ 2,277,180	$ 1,919,342

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Sep. 30, 2021	Dec. 31, 2020
Preferred stock, authorized (in shares)	100,000	100,000
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	12,000,000	12,000,000
Common stock, outstanding (in shares)	7,591,221	7,796,352

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest income
Loans, including fees	$ 12,408	$ 13,047	$ 36,655	$ 34,110
Securities:
Taxable	2,821	1,150	7,073	4,564
Tax exempt	1,459	914	4,002	1,760
Other	38	40	70	241
Total interest income	16,726	15,151	47,800	40,675
Interest expense
Deposits	837	946	2,556	3,229
Advances from Federal Home Loan Bank	18	1	21	218
Other	171	142	327	149
Total interest expense	1,026	1,089	2,904	3,596
Net interest income	15,700	14,062	44,896	37,079
Provision for loan losses	0	1,225	416	3,000
Net interest income after provision for loan losses	15,700	12,837	44,480	34,079
Noninterest income
Customer service charges	2,255	2,059	6,309	5,306
Insurance and investment commissions	153	137	624	416
Gains on sales of loans	1,798	3,617	5,715	8,356
Net gains (losses) on sales of securities	0	(35)	3	1,308
Earnings on life insurance policies	194	193	570	577
Trust income	187	197	612	569
Change in market value of equity securities	(28)	(238)	461	(184)
Other	159	396	756	661
Total noninterest income	4,718	6,326	15,050	17,009
Noninterest expense
Salaries and benefits	7,552	8,058	21,719	19,545
Occupancy and equipment	1,538	1,556	4,591	4,185
Data processing	1,471	1,585	4,573	4,637
Professional fees	754	1,221	2,426	2,897
Supplies and postage	171	178	395	685
Advertising and promotional	183	148	535	440
Intangible amortization	346	395	1,005	1,102
FDIC insurance	225	154	533	291
Other	1,266	1,254	3,386	3,333
Total noninterest expense	13,506	14,549	39,163	37,115
Income before income tax	6,912	4,614	20,367	13,973
Income tax expense	1,163	785	3,337	2,460
Net income	$ 5,749	$ 3,829	$ 17,029	$ 11,513
Basic earnings per share (Note 4) (in dollars per share)	$ 0.75	$ 0.49	$ 2.20	$ 1.55
Diluted earnings per share (Note 4) (in dollars per share)	0.75	0.49	2.20	1.55
Dividends declared per share (in dollars per share)	$ 0.25	$ 0.20	$ 0.69	$ 0.60

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income	$ 5,749	$ 3,829	$ 17,029	$ 11,513
Other comprehensive income:
Changes in net unrealized gains on investment securities available for sale, net of tax (benefit)/expense of ($1,296) and $616 for the three months ended September 30, 2021 and September 30, 2020, respectively. Changes in net unrealized gains (losses) on investment securities available for sale, net of tax (benefit)/expense of ($2,407) and $2,346 for the nine months ended September 30, 2021 and September 30, 2020, respectively.	(4,877)	2,316	(9,057)	8,825
Reclassification adjustment for realized (gain) loss on sale of investment securities available for sale included in net income, net of tax expense (benefit) of $0 and ($7) for the three months ended September 30, 2021 and September 30, 2020, respectively. Reclassification adjustment for realized gain on sale of investment securities available for sale included in net income, net of tax expense of $1 and $275 for the nine months ended September 30, 2021 and September 30, 2020, respectively.	0	28	(2)	(1,033)
Other comprehensive income (loss), net of tax	(4,877)	2,343	(9,059)	7,791
Comprehensive income	$ 872	$ 6,173	$ 7,971	$ 19,305

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Changes in net unrealized gains (losses) on investment securities available for sale, tax	$ (1,296)	$ 616	$ (2,407)	$ 2,346
Reclassification adjustment for realized gain on sale of investment securities available for sale included in net income, tax	$ 0	$ (7)	$ 1	$ 275

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands		Cash Dividend [Member]Common Stock Including Additional Paid in Capital [Member]	Cash Dividend [Member]Retained Earnings [Member]	Cash Dividend [Member]AOCI Attributable to Parent [Member]	Cash Dividend [Member]	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2019						7,245,088
Balance at Dec. 31, 2019						$ 162,610	$ 28,051	$ 1,478	$ 192,139
Net income							11,513		11,513
Other comprehensive income (loss)								7,791	7,791
Shares issued (in shares)						14,291
Shares issued						$ 304			304
Effect of employee stock purchases						$ 11			11
Stock options exercised and issued (in shares)	[1]					7,261
Stock options exercised and issued	[1]					$ 9			9
Stock-based compensation expense						$ 123			123
Merger with Community Shores Bank Corporation (in shares)						524,055
Merger with Community Shores Bank Corporation						$ 15,494			15,494
Cash dividends declared			$ (4,459)		$ (4,459)
Restricted stock units issued (in shares)						365
Restricted stock units issued									0
Balance (in shares) at Sep. 30, 2020						7,791,060
Balance at Sep. 30, 2020						$ 178,551	35,106	9,269	222,925
Balance (in shares) at Jun. 30, 2020						7,261,605
Balance at Jun. 30, 2020						$ 162,862	32,835	6,926	202,623
Net income							3,829		3,829
Other comprehensive income (loss)								2,343	2,343
Shares issued (in shares)						5,169
Shares issued						$ 143			143
Effect of employee stock purchases						$ 4			4
Stock options exercised and issued (in shares)	[1]					231
Stock options exercised and issued	[1]								0
Stock-based compensation expense						$ 48			48
Merger with Community Shores Bank Corporation (in shares)						524,055
Merger with Community Shores Bank Corporation						$ 15,493			15,493
Cash dividends declared			(1,558)		(1,558)
Balance (in shares) at Sep. 30, 2020						7,791,060
Balance at Sep. 30, 2020						$ 178,551	35,106	9,269	$ 222,925
Balance (in shares) at Dec. 31, 2020						7,796,352			7,796,352
Balance at Dec. 31, 2020						$ 178,750	37,490	11,028	$ 227,268
Net income							17,029		17,029
Other comprehensive income (loss)								(9,059)	(9,059)
Shares issued (in shares)						17,810
Shares issued						$ 420			420
Effect of employee stock purchases						19			19
Stock-based compensation expense						$ 260			$ 260
Cash dividends declared			(5,322)		(5,322)
Effect of employee stock purchases (in shares)
Shares repurchased (in shares)						(222,941)			(223,000)
Shares repurchased						$ (5,561)			$ (5,561)
Balance (in shares) at Sep. 30, 2021						7,591,221			7,591,221
Balance at Sep. 30, 2021						$ 173,888	49,198	1,969	$ 225,055
Balance (in shares) at Jun. 30, 2021						7,692,537
Balance at Jun. 30, 2021						$ 176,323	45,352	6,846	228,521
Net income							5,749		5,749
Other comprehensive income (loss)								(4,877)	(4,877)
Shares issued (in shares)						5,924
Shares issued						$ 139			139
Effect of employee stock purchases						6			6
Stock-based compensation expense						$ 84			84
Cash dividends declared			$ (1,903)		$ (1,903)
Effect of employee stock purchases (in shares)
Shares repurchased (in shares)						(107,240)
Shares repurchased						$ (2,664)			$ (2,664)
Balance (in shares) at Sep. 30, 2021						7,591,221			7,591,221
Balance at Sep. 30, 2021						$ 173,888	$ 49,198	$ 1,969	$ 225,055
[1]	The amount shown represents the number of shares issued upon exercise of options, net of shares withheld for payment of certain taxes.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Cash Dividend [Member]
Dividends declared, per share (in dollars per share)	$ 0.25	$ 0.20	$ 0.69	$ 0.60
Dividends declared, per share (in dollars per share)	$ 0.25	$ 0.20	$ 0.69	$ 0.60

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net income	$ 17,029	$ 11,513
Adjustments to reconcile net income to net cash from operating activities:
Provision for loan losses	416	3,000
Depreciation	1,949	2,026
Amortization	6,989	3,377
Compensation expense on employee and director stock purchases, stock options, and restricted stock units	596	337
Net gains on sales of securities	(3)	(1,308)
Net change in market value of equity securities	(461)	184
Gains on sales of loans	(5,715)	(8,356)
Loans originated for sale	(162,579)	(277,281)
Proceeds from loan sales	171,882	251,554
Earnings on bank-owned life insurance	(570)	(577)
(Gains)/losses on sales of other real estate owned	(4)	7
Proceeds from sales of other real estate owned	407	983
Costs capitalized to other real estate	0	(19)
Deferred federal income tax (benefit)/expense	634	(1,257)
Net change in:
Other assets	(2,805)	(4,323)
Other liabilities	1,797	(116)
Net cash provided by (used in) operating activities	29,562	(20,256)
Cash flows from investing activities:
Sales of securities available for sale	0	121,944
Maturities, prepayments and calls of securities available for sale	39,772	37,587
Purchases of securities available for sale	(514,204)	(183,109)
Loan originations and payments, net	78,067	(108,485)
Additions to premises and equipment	(2,193)	(1,552)
Cash received from merger with Community Shores Bank Corporation, net of cash paid	0	35,636
Net cash (used in) investing activities	(398,558)	(97,979)
Cash flows from financing activities:
Net change in deposits	337,572	203,937
Proceeds from borrowings	34,291	10,000
Payments on borrowings and subordinated debentures	(11,827)	(33,028)
Issuance of common stock	104	110
Repurchase of common stock	(5,561)	0
Cash dividends	(5,322)	(4,459)
Net cash provided by financing activities	349,257	176,560
Net change in cash and cash equivalents	(19,739)	58,325
Beginning cash and cash equivalents	79,519	59,558
Ending cash and cash equivalents	59,780	117,883
Supplemental disclosures of cash flow information:
Cash paid for interest	2,885	3,778
Cash paid for income taxes	2,501	3,608
Loans transferred to other real estate owned	$ 298	$ 372

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1 Explanatory Note On July 1, 2020, July 1, 2020 For additional details regarding the merger with Community Shores and the merger of County Bank Corp. ("County") with and into ChoiceOne, see Note 8 Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. ("ChoiceOne"), its wholly-owned subsidiary, ChoiceOne Bank (the "Bank"), and ChoiceOne Bank’s wholly-owned subsidiary ChoiceOne Insurance Agencies, Inc. (the "Insurance Agency"). Intercompany transactions and balances have been eliminated in consolidation. ChoiceOne owns all of the common securities of Community Shores Capital Trust I (the “Capital Trust”). Under U.S. generally accepted accounting principles ("GAAP"), the Capital Trust is not not The accompanying unaudited consolidated financial statements and notes thereto reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of the Consolidated Balance Sheets as of September 30, 2021 December 31, 2020 three nine September 30, 2021 September 30, 2020 three nine September 30, 2021 September 30, 2020 three nine September 30, 2021 September 30, 2020 nine September 30, 2021 September 30, 2020 nine September 30, 2021 not may December 31, 2021 The accompanying consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10 December 31, 2020 Use of Estimates To prepare financial statem ents in conformity with GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided; therefore, future results could differ. These estimates and assumptions are subject to many risks and uncertainties, including changes in interest rates and other general economic, business and political conditions, including the effects of the COVID- 19 19 may Loans to Other Financial Institutions ChoiceOne Bank entered into an agreement with another financial institution to fund mortgage loans. Loans to other financial institutions are purchased participating interests in individual advances made to mortgage bankers nation-wide from an unaffiliated originating bank. The originating bank services these loans and cash flows on the individual advances (principal, interest, and fees) which are allocated pro-rata based on ownership in the participating interest, less fees paid for the servicing activity. The underlying collateral is generally made up of 1 4 first 90 September 30, 2021. Credit risk associated with the participating interest is measured as an allowance for loan losses when necessary. Losses are charged off against the allowance when incurred and recoveries of loan charge-offs are recorded when received. At least quarterly, ChoiceOne Bank reviews the portfolios of participating interests for potential losses including any participating interest that is outstanding over 90 3 September 30, 2021, 30 December 31, 2020, 30 first nine 2020 2021, Allowance for Loan Losses The allowance for loan losses is maintained at a level believed adequate by management to absorb probable incurred losses inherent in the consolidated loan portfolio. Management’s evaluation of the adequacy of the allowance for loan losses is an estimate based on known and inherent risks in the portfolio, past loan loss experience, information about specific borrower situations and estimated collateral values, economic conditions and other relevant factors (including both qualitative and quantitative factors). Allocations of the allowance may The allowance for loan losses consists of specific allocations for loans that are classified as impaired and pooled allocations for groups of homogeneous loans that are not Management believes the accounting estimate related to the allowance for loan losses is a “critical accounting estimate” because ( 1 2 Stock Transactions A total of shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $348,000 under the terms of the Directors’ Stock Purchase Plan in the first nine of 2021 . A total of shares for a cash price of $104,000 were issued under the Employee Stock Purchase Plan in the first nine of 2021 . ChoiceOne repurchased approximately 223,000 shares for $5.6 million, or a weighted average all-in cost per share of $24.94, during the first nine 2021. April 2021 Stock-Based Compensation ChoiceOne grants restricted stock units to a select group of employees under the Stock Incentive Plan of 2012. three one Reclassifications Certain amounts presented in prior periods have been reclassified to conform to the current presentation. Recent Accounting Pronouncements The Financial Accounting Standards Board ("FASB") issued ASU No. 2016 13 , Financial Instruments—Credit Losses (Topic 326 . This ASU provides financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date by replacing the incurred loss impairment methodology in GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The new guidance attempts to reflect an entity’s current estimate of all expected credit losses and broadens the information that an entity must consider in developing its expected credit loss estimate for assets measured either collectively or individually to include forecasted information, as well as past events and current conditions. There is no may may December 15, 2022, November 15, 2019. may Goodwill Goodwill is not first 1 not not, no 2006, 2019, 2020, Management performed its annual qualitative assessment of goodwill as of June 30, 2021. not 350 20 35 3c. 19 may November 30, 2020 June 30, 2021, not June 30, 2021 not ChoiceOne’s stock price per share was less than its book value as of September 30, 2021. may third 2021. not first nine 2021 not September 30, 2021.

Note 2 - Securities

Note 2 - Securities	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 2 The fair value of equity securities and the related gross unrealized gains (losses) recognized in noninterest income were as follows: September 30, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 7,898 $ 600 $ (79 ) $ 8,419 December 31, 2020 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 2,836 $ 60 $ - $ 2,896 The fair value of securities available for sale and the related unrealized gains and losses recognized in accumulated other comprehensive income were as follows: September 30, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 2,002 $ 18 $ - $ 2,020 U.S. Treasury notes and bonds 93,381 58 (653 ) 92,786 State and municipal 488,858 10,584 (2,704 ) 496,738 Mortgage-backed 411,376 1,207 (5,887 ) 406,696 Corporate 13,107 31 (125 ) 13,013 Asset-backed securities 16,897 3 (38 ) 16,862 Total $ 1,025,621 $ 11,901 $ (9,407 ) $ 1,028,115 December 31, 2020 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 2,007 $ 44 $ - $ 2,051 U.S. Treasury notes and bonds 1,996 60 - 2,056 State and municipal 307,201 13,191 (24 ) 320,368 Mortgage-backed 246,085 1,510 (872 ) 246,723 Corporate 3,539 51 (1 ) 3,589 Total $ 560,828 $ 14,856 $ (897 ) $ 574,787 ChoiceOne reviews its securities portfolio on a quarterly basis to determine whether unrealized losses are considered to be temporary or other-than-temporary. No other-than-temporary impairment charges were recorded in the three nine September 30, 2021 or in the same periods in 2020 . ChoiceOne believes that unrealized losses on securities were temporary in nature and were due to changes in interest rates and reduced market liquidity and not Presented below is a schedule of maturities of securities as of September 30, 2021 September 30, 2021 December 31, 2020 September 30, 2021 Securities maturing within: Fair Value Less than 1 Year - 5 Years - More than at September 30, Fair Value at Dec. 31, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2021 2020 U.S. Government and federal agency $ 2,020 $ - $ - $ - $ 2,020 $ 2,051 U.S. Treasury notes and bonds 2,033 - 90,753 - 92,786 2,056 State and municipal 18,807 58,342 337,206 82,383 496,738 320,368 Corporate 507 828 10,678 1,000 13,013 3,589 Asset-backed securities - 12,691 4,171 - 16,862 - Total debt securities 23,367 71,861 442,808 83,383 621,419 328,064 Mortgage-backed securities 17,061 148,397 240,579 659 406,696 246,723 Equity securities - 1,000 - 7,419 8,419 2,896 Total $ 40,428 $ 221,258 $ 683,387 $ 91,461 $ 1,036,534 $ 577,683 Weighted average yields: Less than 1 Year - 5 Years - More than 1 Year 5 Years 10 Years 10 Years Total U.S. Government and federal agency 1.98 % - % - % - % 1.98 % U.S. Treasury notes and bonds 1.85 - 1.16 - 1.18 State and municipal 2.80 2.86 2.50 2.33 2.52 Corporate 2.50 3.50 2.80 3.75 2.90 Asset-backed securities - 0.64 0.76 - 0.67 Mortgage-backed securities 1.69 1.58 1.38 2.90 1.47 Equity securities - 3.69 - - 0.44 Following is information regarding unrealized gains and losses on equity securities for the three nine September 30, 2021 2020: Three Months Ended Nine Months Ended September 30, September 30, 2021 2020 2021 2020 Net gains and (losses) recognized during the period $ (28 ) $ (238 ) $ 461 $ (184 ) Less: Net gains and (losses) recognized during the period on securities sold - - - - Unrealized gains and losses recognized during the reporting period on securities still held at the reporting date $ (28 ) $ (238 ) $ 461 $ (184 )

Note 3 - Loans and Allowance fo

Note 3 - Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Financing Receivables [Text Block]	NOTE 3 Activity in the allowance for loan losses and balances in the loan portfolio were as follows: Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses Three Months Ended September 30, 2021 Beginning balance $ 374 $ 1,523 $ 243 $ 4,377 $ 74 $ 860 $ 499 $ 7,950 Charge-offs - (96 ) (98 ) (63 ) - - - (257 ) Recoveries - 7 54 - - 1 - 62 Provision 144 168 33 (154 ) 39 80 (310 ) - Ending balance $ 518 $ 1,602 $ 232 $ 4,160 $ 113 $ 941 $ 189 $ 7,755 Allowance for Loan Losses Nine Months Ended September 30, 2021 Beginning balance $ 257 $ 1,327 $ 317 $ 4,178 $ 97 $ 1,300 $ 117 $ 7,593 Charge-offs - (195 ) (244 ) (111 ) - - - (550 ) Recoveries - 80 168 43 - 5 - 296 Provision 261 390 (9 ) 50 16 (364 ) 72 416 Ending balance $ 518 $ 1,602 $ 232 $ 4,160 $ 113 $ 941 $ 189 $ 7,755 Individually evaluated for impairment $ 124 $ 174 $ - $ 8 $ - $ 177 $ - $ 483 Collectively evaluated for impairment $ 394 $ 1,428 $ 232 $ 4,152 $ 113 $ 764 $ 189 $ 7,272 Loans September 30, 2021 Individually evaluated for impairment $ 3,051 $ 296 $ - $ 418 $ - $ 2,191 $ 5,956 Collectively evaluated for impairment 60,394 211,695 33,793 474,425 18,238 165,913 964,458 Acquired with deteriorated credit quality - 5,251 13 10,489 - 2,190 17,943 Ending balance $ 63,445 $ 217,242 $ 33,806 $ 485,332 $ 18,238 $ 170,294 $ 988,357 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses Three Months Ended September 30, 2020 Beginning balance $ 252 $ 1,398 $ 243 $ 2,833 $ 79 $ 945 $ - $ 5,750 Charge-offs - (29 ) (58 ) (255 ) - (1 ) - (343 ) Recoveries - 1 46 4 - 2 - 53 Provision 17 (285 ) 48 961 31 122 331 1,225 Ending balance $ 269 $ 1,085 $ 279 $ 3,543 $ 110 $ 1,068 $ 331 $ 6,685 Allowance for Loan Losses Nine Months Ended September 30, 2020 Beginning balance $ 471 $ 655 $ 270 $ 1,663 $ 76 $ 640 $ 282 $ 4,057 Charge-offs - (46 ) (242 ) (255 ) - (8 ) - (551 ) Recoveries - 2 156 4 - 17 - 179 Provision (202 ) 474 95 2,131 34 419 49 3,000 Ending balance $ 269 $ 1,085 $ 279 $ 3,543 $ 110 $ 1,068 $ 331 $ 6,685 Individually evaluated for impairment $ - $ 1 $ 1 $ 13 $ - $ 218 $ - $ 233 Collectively evaluated for impairment $ 269 $ 1,084 $ 278 $ 3,530 $ 110 $ 850 $ 331 $ 6,452 Loans September 30, 2020 Individually evaluated for impairment $ 373 $ 345 $ 19 $ 2,149 $ - $ 2,203 $ 5,089 Collectively evaluated for impairment 53,130 297,886 34,104 449,041 16,489 199,930 1,050,580 Acquired with deteriorated credit quality - 7,889 30 12,116 - 3,092 23,127 Ending balance $ 53,503 $ 306,120 $ 34,153 $ 463,306 $ 16,489 $ 205,225 $ 1,078,796 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses December 31, 2020 Individually evaluated for impairment $ - $ 19 $ 1 $ 157 $ - $ 254 $ - $ 431 Collectively evaluated for impairment $ 257 $ 1,308 $ 316 $ 4,021 $ 97 $ 1,046 $ 117 $ 7,162 Loans December 31, 2020 Individually evaluated for impairment $ 348 $ 1,663 $ 8 $ 3,032 $ 80 $ 2,720 $ 7,851 Collectively evaluated for impairment 53,387 295,154 33,982 453,681 16,559 186,982 1,039,745 Acquired with deteriorated credit quality - 6,710 24 12,534 - 2,804 22,072 Ending balance $ 53,735 $ 303,527 $ 34,014 $ 469,247 $ 16,639 $ 192,506 $ 1,069,668 The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking ( 1 2 3 1 9. Risk Rating 1 5 Risk rating 6 not not Risk rating 7 “7” “6”, “7”. Risk rating 8 Risk rating 9 not no may Information regarding ChoiceOne Bank's credit exposure was as follows: Corporate Credit Exposure - Credit Risk Profile By Creditworthiness Category (Dollars in thousands) Agricultural Commercial and Industrial Commercial Real Estate September 30, December 31, September 30, December 31, September 30, December 31, 2021 2020 2021 2020 2021 2020 Pass $ 60,042 $ 50,185 $ 214,493 $ 294,614 $ 477,227 $ 453,080 Special Mention 352 3,202 1,133 4,101 2,105 6,006 Substandard 3,051 348 1,320 4,812 5,758 8,925 Doubtful - - 296 - 242 1,236 $ 63,445 $ 53,735 $ 217,242 $ 303,527 $ 485,332 $ 469,247 Consumer Credit Exposure - Credit Risk Profile Based On Payment Activity (Dollars in thousands) Consumer Construction Real Estate Residential Real Estate September 30, December 31, September 30, December 31, September 30, December 31, 2021 2020 2021 2020 2021 2020 Performing $ 33,806 $ 34,006 $ 18,238 $ 16,559 $ 169,443 $ 191,125 Nonperforming - - - - - - Nonaccrual - 8 - 80 851 1,381 $ 33,806 $ 34,014 $ 18,238 $ 16,639 $ 170,294 $ 192,506 The following table provides information on loans that were considered troubled debt restructurings ("TDRs") that were modified during the three nine September 30, 2021 and September 30, 2020 Three Months Ended September 30, 2021 Nine Months Ended September 30, 2021 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Dollars in thousands) Number of Recorded Recorded Number of Recorded Recorded Loans Investment Investment Loans Investment Investment Agricultural - $ - $ - 6 $ 2,210 $ 2,210 Commercial Real Estate 1 493 493 2 931 931 Total 1 $ 493 $ 493 8 $ 3,141 $ 3,141 Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Dollars in thousands) Number of Recorded Recorded Number of Recorded Recorded Loans Investment Investment Loans Investment Investment Agricultural - $ - $ - 1 $ 67 $ 67 Commercial Real Estate - - - 2 1,666 1,666 Total - $ - $ - 3 $ 1,733 $ 1,733 There were no TDRs as of September 30, 2021 30 three nine September 30, 2021, September 30, 2020 30 three nine September 30, 2020, Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Agricultural 1 $ 67 1 $ 67 Commercial Real Estate 2 1,666 2 1,666 Total 3 $ 1,733 3 $ 1,733 In March 2020, 19 not March 22, 2020, April 7, 2020, not September 30, 2021, Impaired loans by loan category follow: Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance September 30, 2021 With no related allowance recorded Agricultural $ 341 $ 434 $ - Commercial and industrial - - - Consumer - - - Construction real estate - - - Commercial real estate 242 242 - Residential real estate 171 175 - Subtotal 754 851 - With an allowance recorded Agricultural 2,710 2,709 124 Commercial and industrial 296 312 174 Consumer - - - Construction real estate - 176 - Commercial real estate 176 - 8 Residential real estate 2,020 2,075 177 Subtotal 5,202 5,272 483 Total Agricultural 3,051 3,143 124 Commercial and industrial 296 312 174 Consumer - - - Construction real estate - 176 - Commercial real estate 418 242 8 Residential real estate 2,191 2,250 177 Total $ 5,956 $ 6,123 $ 483 Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance December 31, 2020 With no related allowance recorded Agricultural $ 348 $ 434 $ - Commercial and industrial 1,516 1,629 - Consumer - - - Construction real estate 80 80 - Commercial real estate 1,852 2,664 - Residential real estate 162 162 - Subtotal 3,958 4,969 - With an allowance recorded Agricultural - - - Commercial and industrial 147 147 19 Consumer 8 8 1 Construction real estate - - - Commercial real estate 1,180 1,180 157 Residential real estate 2,558 2,651 254 Subtotal 3,893 3,986 431 Total Agricultural 348 434 - Commercial and industrial 1,663 1,776 19 Consumer 9 8 1 Construction real estate 80 80 - Commercial real estate 3,031 3,844 157 Residential real estate 2,720 2,813 254 Total $ 7,851 $ 8,955 $ 431 The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three nine September 30, 2021 2020: Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended September 30, 2021 With no related allowance recorded Agricultural $ 989 $ - Commercial and industrial - - Consumer - - Construction real estate - - Commercial real estate 507 2 Residential real estate 320 - Subtotal 1,816 2 With an allowance recorded Agricultural 2,119 36 Commercial and industrial 240 2 Consumer - - Construction real estate - - Commercial real estate 272 2 Residential real estate 1,943 14 Subtotal 4,574 54 Total Agricultural 3,108 36 Commercial and industrial 240 2 Consumer - - Construction real estate - - Commercial real estate 779 4 Residential real estate 2,263 14 Total $ 6,390 $ 56 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended September 30, 2020 With no related allowance recorded Agricultural $ 376 $ - Commercial and industrial 142 - Consumer 2 - Construction real estate - - Commercial real estate 929 3 Residential real estate 109 1 Subtotal 1,558 4 With an allowance recorded Agricultural - - Commercial and industrial 191 - Consumer 20 - Construction real estate - - Commercial real estate 1,268 4 Residential real estate 2,163 17 Subtotal 3,642 21 Total Agricultural 376 - Commercial and industrial 333 - Consumer 22 - Construction real estate - - Commercial real estate 2,197 7 Residential real estate 2,272 18 Total $ 5,200 $ 25 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Nine Months Ended September 30, 2021 With no related allowance recorded Agricultural $ 669 $ 52 Commercial and industrial 745 - Consumer - - Construction real estate 20 - Commercial real estate 1,372 34 Residential real estate 243 - Subtotal 3,049 86 With an allowance recorded Agricultural 1,766 71 Commercial and industrial 198 3 Consumer 2 - Construction real estate - - Commercial real estate 525 8 Residential real estate 2,215 47 Subtotal 4,706 129 Total Agricultural 2,435 123 Commercial and industrial 943 3 Consumer 2 - Construction real estate 20 - Commercial real estate 1,897 42 Residential real estate 2,458 47 Total $ 7,755 $ 215 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Nine Months Ended September 30, 2020 With no related allowance recorded Agricultural $ 324 $ - Commercial and industrial 201 - Consumer 1 - Construction real estate - - Commercial real estate 1,405 11 Residential real estate 84 5 Subtotal 2,015 16 With an allowance recorded Agricultural 190 - Commercial and industrial 102 - Consumer 18 - Construction real estate - - Commercial real estate 826 16 Residential real estate 2,273 71 Subtotal 3,409 87 Total Agricultural 514 - Commercial and industrial 303 - Consumer 19 - Construction real estate - - Commercial real estate 2,231 27 Residential real estate 2,357 76 Total $ 5,424 $ 103 An aging analysis of loans by loan category follows: Loans Loans Loans Past Due Loans Past Due Past Due Greater 90 Days Past (Dollars in thousands) 30 59 60 89 Than 90 Loans Not Total Due and Days (1) Days (1) Days (1) Total (1) Past Due Loans Accruing September 30, 2021 Agricultural $ - $ - $ - $ - $ 63,445 $ 63,445 $ - Commercial and industrial 83 305 296 684 216,558 217,242 - Consumer 5 - - 5 33,801 33,806 - Commercial real estate 94 - 243 337 484,995 485,332 - Construction real estate - - - - 18,238 18,238 - Residential real estate 12 276 182 470 169,824 170,294 - $ 194 $ 581 $ 721 $ 1,496 $ 986,861 $ 988,357 $ - December 31, 2020 Agricultural $ - $ - $ - $ - $ 53,735 $ 53,735 $ - Commercial and industrial - 109 515 624 302,903 303,527 - Consumer 39 - - 39 33,975 34,014 - Commercial real estate 532 44 1,744 2,320 466,927 469,247 - Construction real estate 1,076 180 80 1,336 15,303 16,639 - Residential real estate 1,563 256 352 2,171 190,335 192,506 - $ 3,210 $ 589 $ 2,691 $ 6,490 $ 1,063,178 $ 1,069,668 $ - ( 1 Nonaccrual loans by loan category follow: (Dollars in thousands) September 30, December 31, 2021 2020 Agricultural $ 342 $ 348 Commercial and industrial 296 1,802 Consumer - 8 Commercial real estate 242 3,088 Construction real estate - 80 Residential real estate 851 1,381 $ 1,731 $ 6,707 The table below details the outstanding balances of the County Bank Corp. acquired loan portfolio and the acquisition fair value adjustments at acquisition date of October 1, 2019 ( Acquired Acquired Acquired Impaired Non-impaired Total Loans acquired - contractual payments $ 7,729 $ 387,394 $ 395,123 Nonaccretable difference (2,928 ) - (2,928 ) Expected cash flows 4,801 387,394 392,195 Accretable yield (185 ) (1,894 ) (2,079 ) Carrying balance at acquisition date $ 4,616 $ 385,500 $ 390,116 The table below presents a roll forward of the accretable yield on County Bank Corp. acquired loan portfolio for the year ended December 31, 2020 nine September 30, 2021 (Dollars in thousands) Acquired Acquired Acquired Impaired Non-impaired Total Balance, January 1, 2020 $ 185 $ 1,819 $ 2,004 Accretion January 1, 2020 through December 31, 2020 (50 ) (295 ) (345 ) Balance, December 31, 2020 135 1,524 1,659 Accretion January 1, 2021 through September 30, 2021 - (233 ) (233 ) Transfer from non-accretable to accretable yield 400 - 400 Balance, September 30, 2021 $ 535 $ 1,291 $ 1,826 The table below details the outstanding balances of the Community Shores Bank Corporation acquired loan portfolio and the acquisition fair value adjustments at acquisition date of July 1, 2020 ( Acquired Acquired Acquired Impaired Non-impaired Total Loans acquired - contractual payments $ 20,491 $ 158,495 $ 178,986 Nonaccretable difference (2,719 ) - (2,719 ) Expected cash flows 17,772 158,495 176,267 Accretable yield (869 ) (596 ) (1,465 ) Carrying balance at acquisition date $ 16,903 $ 157,899 $ 174,802 The table below presents a roll forward of the accretable yield on Community Shores Bank Corporation acquired loan portfolio for the year ended December 31, 2020 nine September 30, 2021 Acquired Acquired Acquired Impaired Non-impaired Total Balance, January 1, 2020 $ - $ - $ - Merger with Community Shores Bank Corporation on July 1, 2020 869 596 1,465 Accretion July 1, 2020 through December 31, 2020 (26 ) (141 ) (167 ) Balance, December 31, 2020 843 455 1,298 Accretion January 1, 2021 through September 30, 2021 (298 ) (258 ) (556 ) Balance, September 30, 2021 $ 545 $ 197 $ 742

Note 4 - Earnings Per Share

Note 4 - Earnings Per Share	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 4 Earnings per share are based on the weighted average number of shares outstanding during the period. A computation of basic earnings per share and diluted earnings per share follows: Three Months Ended Nine Months Ended (Dollars in thousands, except share data) September 30, September 30, 2021 2020 2021 2020 Basic Net income $ 5,749 $ 3,829 $ 17,029 $ 11,513 Weighted average common shares outstanding 7,621,423 7,783,005 7,730,135 7,429,765 Basic earnings per common shares $ 0.75 $ 0.49 $ 2.20 $ 1.55 Diluted Net income $ 5,749 $ 3,829 $ 17,029 $ 11,513 Weighted average common shares outstanding 7,621,423 7,783,005 7,730,135 7,429,765 Plus dilutive stock options and restricted stock units 12,644 7,460 13,766 7,888 Weighted average common shares outstanding and potentially dilutive shares 7,634,067 7,790,465 7,743,901 7,437,653 Diluted earnings per common share $ 0.75 $ 0.49 $ 2.20 $ 1.55 There were 15,000 stock options that were considered anti-dilutive to earnings per share for the three nine September 30, 2021. three nine September 30, 2020. three nine September 30, 2021 September 30, 2020.

Note 5 - Financial Instruments

Note 5 - Financial Instruments	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Financial Instruments Disclosure [Text Block]	Note 5 Financial instruments as of the dates indicated were as follows: Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable (Dollars in thousands) Carrying Estimated Assets Inputs Inputs Amount Fair Value (Level 1) (Level 2) (Level 3) September 30, 2021 Assets Cash and cash equivalents $ 59,780 $ 59,780 $ 59,780 $ - $ - Equity securities at fair value 8,419 8,419 6,723 - 1,696 Securities available for sale 1,028,115 1,028,115 - 1,009,082 19,033 Federal Home Loan Bank and Federal Reserve Bank stock 8,004 8,004 - 8,004 - Loans held for sale 7,505 7,730 - 7,730 - Loans to other financial institutions 38,728 38,728 - 38,728 - Loans, net 980,602 978,685 - - 978,685 Accrued interest receivable 8,969 8,969 - 8,969 - Interest rate lock commitments 438 438 - 438 - Liabilities Noninterest-bearing deposits 543,165 543,165 - 543,165 - Interest-bearing deposits 1,468,985 1,469,300 - 1,469,300 - Subordinated debentures 34,956 34,415 - 34,415 - Accrued interest payable 202 202 - 202 - December 31, 2020 Assets Cash and due from banks $ 79,519 $ 79,519 $ 79,519 $ - $ - Equity securities at fair value 2,896 2,896 1,411 - 1,485 Securities available for sale 574,787 574,787 - 563,364 11,423 Federal Home Loan Bank and Federal Reserve Bank stock 8,004 8,004 - 8,004 - Loans held for sale 12,921 13,350 - 13,350 - Loans to other financial institutions 35,209 35,209 - 35,209 - Loans, net 1,062,075 1,057,786 - - 1,057,786 Accrued interest receivable 6,521 6,521 - 6,521 - Interest rate lock commitments 842 842 - 842 - Liabilities Noninterest-bearing deposits 477,654 477,654 - 477,654 - Interest-bearing deposits 1,196,924 1,197,964 - 1,197,964 - Borrowings 9,327 9,143 - 9,143 - Subordinated debentures 3,089 3,089 - 3,089 - Accrued interest payable 183 183 - 183 -

Note 6 - Fair Value Measurement

Note 6 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 6 The following tables present information about assets and liabilities measured at fair value on a recurring basis and the valuation techniques used to determine those fair values. In general, fair values determined by Level 1 Fair values determined by Level 2 2 Level 3 In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. ChoiceOne Bank’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. There were no September 30, 2021 December 31, 2020 Assets Measured at Fair Value on a Recurring Basis Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable Balance (Dollars in thousands) Assets Inputs Inputs at Date (Level 1) (Level 2) (Level 3) Indicated Equity Securities Held at Fair Value - September 30, 2021 Equity securities $ 6,723 $ - $ 1,696 $ 8,419 Investment Securities, Available for Sale - September 30, 2021 U. S. Government and federal agency $ - $ 2,020 $ - $ 2,020 U. S. Treasury notes and bonds - 92,786 - 92,786 State and municipal - 478,705 18,033 496,738 Mortgage-backed - 406,696 - 406,696 Corporate - 12,013 1,000 13,013 Asset-backed securities - 16,862 - 16,862 Total $ - $ 1,009,082 $ 19,033 $ 1,028,115 Equity Securities Held at Fair Value - December 31, 2020 Equity securities $ 1,411 $ - $ 1,485 $ 2,896 Investment Securities, Available for Sale - December 31, 2020 U. S. Government and federal agency $ - $ 2,051 $ - $ 2,051 U. S. Treasury notes and bonds - 2,056 - 2,056 State and municipal - 309,945 10,423 320,368 Mortgage-backed - 246,723 - 246,723 Corporate - 2,589 1,000 3,589 Total $ - $ 563,364 $ 11,423 $ 574,787 Changes in Level 3 Nine Months Ended (Dollars in thousands) September 30, 2021 2020 Equity Securities Held at Fair Value Balance, January 1 $ 1,485 $ 1,472 Total realized and unrealized gains included in noninterest income (51 ) 8 Net purchases, sales, calls, and maturities 262 - Net transfers into Level 3 - - Balance, September 30 $ 1,696 $ 1,480 Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at September 30 $ (51 ) $ 8 Investment Securities, Available for Sale Balance, January 1 $ 11,423 $ 12,367 Total unrealized gains included in other comprehensive income (369 ) 452 Net purchases, sales, calls, and maturities 7,979 (1,506) Net transfers into Level 3 - - Balance, September 30 $ 19,033 $ 11,313 Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at September 30 $ (366 ) $ 477 Of the available for sale Level 3 September 30, 2021 , the net unrealized gain as of September 30, 2021 was $420,000, which was recognized in accumulated other comprehensive income in the consolidated balance sheet. Both observable and unobservable inputs may 3 may Securities categorized as Level 3 ChoiceOne also has assets that under certain conditions are subject to measurement at fair value on a non-recurring basis. These assets are not Assets Measured at Fair Value on a Non-recurring Basis Quoted Prices In Active Significant Markets for Other Significant Balances at Identical Observable Unobservable (Dollars in thousands) Dates Assets Inputs Inputs Indicated (Level 1) (Level 2) (Level 3) Impaired Loans September 30, 2021 $ 5,956 $ - $ - $ 5,956 December 31, 2020 $ 7,851 $ - $ - $ 7,851 Other Real Estate September 30, 2021 $ 162 $ - $ - $ 162 December 31, 2020 $ 266 $ - $ - $ 266 Mortgage Loan Servicing Rights September 30, 2021 $ 4,556 $ - $ - $ 4,556 December 31, 2020 $ 3,967 $ - $ - $ 3,967 Impaired loans categorized as Level 3

Note 7 - Revenue From Contracts

Note 7 - Revenue From Contracts With Customers	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 7 ChoiceOne has a variety of sources of revenue, which include interest and fees from customers as well as revenue from non-customers. ASC Topic 606, 606 Service Charges and Fees on Deposit Accounts Revenue includes charges and fees to provide account maintenance, overdraft services, wire transfers, funds transfer, and other deposit-related services. Account maintenance fees such as monthly service charges are recognized over the period of time that the service is provided. Transaction fees such as wire transfer charges are recognized when the service is provided to the customer. Interchange Income Revenue includes debit card interchange and network revenues. This revenue is earned on debit card transactions that are conducted through payment networks such as MasterCard. The revenue is recorded as services are delivered and is presented net of interchange expenses. Investment Commission Income Revenue includes fees from the investment management advisory services and revenue is recognized when services are rendered. Revenue also includes commissions received from the placement of brokerage transactions for purchase or sale of stocks or other investments. Commission income is recognized when the transaction has been completed. Trust Fee Income Revenue includes fees from the management of trust assets and from other related advisory services. Revenue is recognized when services are rendered. Following is noninterest income separated by revenue within the scope of ASC 606 Three Months Ended Nine Months Ended September 30, September 30, (Dollars in thousands) 2021 2020 2021 2020 Service charges and fees on deposit accounts $ 977 $ 842 $ 2,585 $ 2,498 Interchange income 1,278 1,217 3,724 2,808 Investment commission income 153 123 624 384 Trust fee income 187 197 612 569 Other charges and fees for customer services 153 111 458 342 Noninterest income from contracts with customers within the scope of ASC 606 2,748 2,490 8,003 6,601 Noninterest income within the scope of other GAAP topics 1,970 3,835 7,047 10,408 Total noninterest income $ 4,718 $ 6,326 $ 15,050 $ 17,009

Note 8 - Business Combination

Note 8 - Business Combination	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	N OTE 8 Community Shores Bank Corporation ChoiceOne completed the acquisition of Community Shores Bank Corporation (“Community Shores”) with and into ChoiceOne, with ChoiceOne as the surviving entity, effective on July 1, 2020. July 1, 2020 not The table below presents the allocation of purchase price for the merger with Community Shores (dollars in thousands): Purchase Price Consideration $ 20,881 Net assets acquired: Cash and cash equivalents 41,023 Securities available for sale 20,023 Federal Home Loan Bank and Federal Reserve Bank stock 300 Originated loans 174,802 Premises and equipment 6,204 Other real estate owned 346 Deposit based intangible 760 Other assets 1,077 Total assets 244,535 Non-interest bearing deposits 65,499 Interest bearing deposits 162,333 Total deposits 227,832 Subordinated debentures 3,039 Other liabilities 136 Total liabilities 231,007 Net assets acquired 13,528 Goodwill $ 7,353 County Bank Corp ChoiceOne completed the merger of County Bank Corp (“County”) with and into ChoiceOne effective on October 1, 2019. October 1, 2019 not The table below presents the allocation of purchase price for the merger with County (dollars in thousands): Purchase Price Consideration $ 107,945 Net assets acquired: Cash and cash equivalents 20,638 Equity securities at fair value 474 Securities available for sale 187,230 Federal Home Loan Bank and Federal Reserve Bank stock 2,915 Loans to other financial institutions 33,481 Originated loans 390,116 Premises and equipment 9,271 Other real estate owned 1,364 Deposit based intangible 6,359 Bank owned life insurance 16,912 Other assets 4,002 Total assets 672,762 Non-interest bearing deposits 124,113 Interest bearing deposits 449,488 Total deposits 573,601 Federal funds purchased 3,800 Advances from Federal Home Loan Bank 23,000 Other liabilities 3,282 Total liabilities 603,683 Net assets acquired 69,079 Goodwill $ 38,866

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. ("ChoiceOne"), its wholly-owned subsidiary, ChoiceOne Bank (the "Bank"), and ChoiceOne Bank’s wholly-owned subsidiary ChoiceOne Insurance Agencies, Inc. (the "Insurance Agency"). Intercompany transactions and balances have been eliminated in consolidation. ChoiceOne owns all of the common securities of Community Shores Capital Trust I (the “Capital Trust”). Under U.S. generally accepted accounting principles ("GAAP"), the Capital Trust is not not The accompanying unaudited consolidated financial statements and notes thereto reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of the Consolidated Balance Sheets as of September 30, 2021 December 31, 2020 three nine September 30, 2021 September 30, 2020 three nine September 30, 2021 September 30, 2020 three nine September 30, 2021 September 30, 2020 nine September 30, 2021 September 30, 2020 nine September 30, 2021 not may December 31, 2021 The accompanying consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10 December 31, 2020
Use of Estimates, Policy [Policy Text Block]	Use of Estimates To prepare financial statem ents in conformity with GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided; therefore, future results could differ. These estimates and assumptions are subject to many risks and uncertainties, including changes in interest rates and other general economic, business and political conditions, including the effects of the COVID- 19 19 may
Mortgage Banking Activity [Policy Text Block]	Loans to Other Financial Institutions ChoiceOne Bank entered into an agreement with another financial institution to fund mortgage loans. Loans to other financial institutions are purchased participating interests in individual advances made to mortgage bankers nation-wide from an unaffiliated originating bank. The originating bank services these loans and cash flows on the individual advances (principal, interest, and fees) which are allocated pro-rata based on ownership in the participating interest, less fees paid for the servicing activity. The underlying collateral is generally made up of 1 4 first 90 September 30, 2021. Credit risk associated with the participating interest is measured as an allowance for loan losses when necessary. Losses are charged off against the allowance when incurred and recoveries of loan charge-offs are recorded when received. At least quarterly, ChoiceOne Bank reviews the portfolios of participating interests for potential losses including any participating interest that is outstanding over 90 3 September 30, 2021, 30 December 31, 2020, 30 first nine 2020 2021,
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses is maintained at a level believed adequate by management to absorb probable incurred losses inherent in the consolidated loan portfolio. Management’s evaluation of the adequacy of the allowance for loan losses is an estimate based on known and inherent risks in the portfolio, past loan loss experience, information about specific borrower situations and estimated collateral values, economic conditions and other relevant factors (including both qualitative and quantitative factors). Allocations of the allowance may The allowance for loan losses consists of specific allocations for loans that are classified as impaired and pooled allocations for groups of homogeneous loans that are not Management believes the accounting estimate related to the allowance for loan losses is a “critical accounting estimate” because ( 1 2
Stockholders' Equity, Policy [Policy Text Block]	Stock Transactions A total of shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $348,000 under the terms of the Directors’ Stock Purchase Plan in the first nine of 2021 . A total of shares for a cash price of $104,000 were issued under the Employee Stock Purchase Plan in the first nine of 2021 . ChoiceOne repurchased approximately 223,000 shares for $5.6 million, or a weighted average all-in cost per share of $24.94, during the first nine 2021. April 2021
Share-based Payment Arrangement [Policy Text Block]	Stock-Based Compensation ChoiceOne grants restricted stock units to a select group of employees under the Stock Incentive Plan of 2012. three one
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain amounts presented in prior periods have been reclassified to conform to the current presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements The Financial Accounting Standards Board ("FASB") issued ASU No. 2016 13 , Financial Instruments—Credit Losses (Topic 326 . This ASU provides financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date by replacing the incurred loss impairment methodology in GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The new guidance attempts to reflect an entity’s current estimate of all expected credit losses and broadens the information that an entity must consider in developing its expected credit loss estimate for assets measured either collectively or individually to include forecasted information, as well as past events and current conditions. There is no may may December 15, 2022, November 15, 2019. may
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is not first 1 not not, no 2006, 2019, 2020, Management performed its annual qualitative assessment of goodwill as of June 30, 2021. not 350 20 35 3c. 19 may November 30, 2020 June 30, 2021, not June 30, 2021 not ChoiceOne’s stock price per share was less than its book value as of September 30, 2021. may third 2021. not first nine 2021 not September 30, 2021.

Note 2 - Securities (Tables)

Note 2 - Securities (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]	September 30, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 7,898 $ 600 $ (79 ) $ 8,419 December 31, 2020 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 2,836 $ 60 $ - $ 2,896
Debt Securities, Available-for-sale [Table Text Block]	September 30, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 2,002 $ 18 $ - $ 2,020 U.S. Treasury notes and bonds 93,381 58 (653 ) 92,786 State and municipal 488,858 10,584 (2,704 ) 496,738 Mortgage-backed 411,376 1,207 (5,887 ) 406,696 Corporate 13,107 31 (125 ) 13,013 Asset-backed securities 16,897 3 (38 ) 16,862 Total $ 1,025,621 $ 11,901 $ (9,407 ) $ 1,028,115 December 31, 2020 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 2,007 $ 44 $ - $ 2,051 U.S. Treasury notes and bonds 1,996 60 - 2,056 State and municipal 307,201 13,191 (24 ) 320,368 Mortgage-backed 246,085 1,510 (872 ) 246,723 Corporate 3,539 51 (1 ) 3,589 Total $ 560,828 $ 14,856 $ (897 ) $ 574,787
Investments Classified by Contractual Maturity Date [Table Text Block]	Securities maturing within: Fair Value Less than 1 Year - 5 Years - More than at September 30, Fair Value at Dec. 31, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2021 2020 U.S. Government and federal agency $ 2,020 $ - $ - $ - $ 2,020 $ 2,051 U.S. Treasury notes and bonds 2,033 - 90,753 - 92,786 2,056 State and municipal 18,807 58,342 337,206 82,383 496,738 320,368 Corporate 507 828 10,678 1,000 13,013 3,589 Asset-backed securities - 12,691 4,171 - 16,862 - Total debt securities 23,367 71,861 442,808 83,383 621,419 328,064 Mortgage-backed securities 17,061 148,397 240,579 659 406,696 246,723 Equity securities - 1,000 - 7,419 8,419 2,896 Total $ 40,428 $ 221,258 $ 683,387 $ 91,461 $ 1,036,534 $ 577,683 Weighted average yields: Less than 1 Year - 5 Years - More than 1 Year 5 Years 10 Years 10 Years Total U.S. Government and federal agency 1.98 % - % - % - % 1.98 % U.S. Treasury notes and bonds 1.85 - 1.16 - 1.18 State and municipal 2.80 2.86 2.50 2.33 2.52 Corporate 2.50 3.50 2.80 3.75 2.90 Asset-backed securities - 0.64 0.76 - 0.67 Mortgage-backed securities 1.69 1.58 1.38 2.90 1.47 Equity securities - 3.69 - - 0.44
Gain (Loss) on Securities [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2021 2020 2021 2020 Net gains and (losses) recognized during the period $ (28 ) $ (238 ) $ 461 $ (184 ) Less: Net gains and (losses) recognized during the period on securities sold - - - - Unrealized gains and losses recognized during the reporting period on securities still held at the reporting date $ (28 ) $ (238 ) $ 461 $ (184 )

Note 3 - Loans and Allowance _2

Note 3 - Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses Three Months Ended September 30, 2021 Beginning balance $ 374 $ 1,523 $ 243 $ 4,377 $ 74 $ 860 $ 499 $ 7,950 Charge-offs - (96 ) (98 ) (63 ) - - - (257 ) Recoveries - 7 54 - - 1 - 62 Provision 144 168 33 (154 ) 39 80 (310 ) - Ending balance $ 518 $ 1,602 $ 232 $ 4,160 $ 113 $ 941 $ 189 $ 7,755 Allowance for Loan Losses Nine Months Ended September 30, 2021 Beginning balance $ 257 $ 1,327 $ 317 $ 4,178 $ 97 $ 1,300 $ 117 $ 7,593 Charge-offs - (195 ) (244 ) (111 ) - - - (550 ) Recoveries - 80 168 43 - 5 - 296 Provision 261 390 (9 ) 50 16 (364 ) 72 416 Ending balance $ 518 $ 1,602 $ 232 $ 4,160 $ 113 $ 941 $ 189 $ 7,755 Individually evaluated for impairment $ 124 $ 174 $ - $ 8 $ - $ 177 $ - $ 483 Collectively evaluated for impairment $ 394 $ 1,428 $ 232 $ 4,152 $ 113 $ 764 $ 189 $ 7,272 Loans September 30, 2021 Individually evaluated for impairment $ 3,051 $ 296 $ - $ 418 $ - $ 2,191 $ 5,956 Collectively evaluated for impairment 60,394 211,695 33,793 474,425 18,238 165,913 964,458 Acquired with deteriorated credit quality - 5,251 13 10,489 - 2,190 17,943 Ending balance $ 63,445 $ 217,242 $ 33,806 $ 485,332 $ 18,238 $ 170,294 $ 988,357 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses Three Months Ended September 30, 2020 Beginning balance $ 252 $ 1,398 $ 243 $ 2,833 $ 79 $ 945 $ - $ 5,750 Charge-offs - (29 ) (58 ) (255 ) - (1 ) - (343 ) Recoveries - 1 46 4 - 2 - 53 Provision 17 (285 ) 48 961 31 122 331 1,225 Ending balance $ 269 $ 1,085 $ 279 $ 3,543 $ 110 $ 1,068 $ 331 $ 6,685 Allowance for Loan Losses Nine Months Ended September 30, 2020 Beginning balance $ 471 $ 655 $ 270 $ 1,663 $ 76 $ 640 $ 282 $ 4,057 Charge-offs - (46 ) (242 ) (255 ) - (8 ) - (551 ) Recoveries - 2 156 4 - 17 - 179 Provision (202 ) 474 95 2,131 34 419 49 3,000 Ending balance $ 269 $ 1,085 $ 279 $ 3,543 $ 110 $ 1,068 $ 331 $ 6,685 Individually evaluated for impairment $ - $ 1 $ 1 $ 13 $ - $ 218 $ - $ 233 Collectively evaluated for impairment $ 269 $ 1,084 $ 278 $ 3,530 $ 110 $ 850 $ 331 $ 6,452 Loans September 30, 2020 Individually evaluated for impairment $ 373 $ 345 $ 19 $ 2,149 $ - $ 2,203 $ 5,089 Collectively evaluated for impairment 53,130 297,886 34,104 449,041 16,489 199,930 1,050,580 Acquired with deteriorated credit quality - 7,889 30 12,116 - 3,092 23,127 Ending balance $ 53,503 $ 306,120 $ 34,153 $ 463,306 $ 16,489 $ 205,225 $ 1,078,796 Commercial (Dollars in thousands) and Commercial Construction Residential Agricultural Industrial Consumer Real Estate Real Estate Real Estate Unallocated Total Allowance for Loan Losses December 31, 2020 Individually evaluated for impairment $ - $ 19 $ 1 $ 157 $ - $ 254 $ - $ 431 Collectively evaluated for impairment $ 257 $ 1,308 $ 316 $ 4,021 $ 97 $ 1,046 $ 117 $ 7,162 Loans December 31, 2020 Individually evaluated for impairment $ 348 $ 1,663 $ 8 $ 3,032 $ 80 $ 2,720 $ 7,851 Collectively evaluated for impairment 53,387 295,154 33,982 453,681 16,559 186,982 1,039,745 Acquired with deteriorated credit quality - 6,710 24 12,534 - 2,804 22,072 Ending balance $ 53,735 $ 303,527 $ 34,014 $ 469,247 $ 16,639 $ 192,506 $ 1,069,668
Financing Receivable Credit Quality Indicators [Table Text Block]	(Dollars in thousands) Agricultural Commercial and Industrial Commercial Real Estate September 30, December 31, September 30, December 31, September 30, December 31, 2021 2020 2021 2020 2021 2020 Pass $ 60,042 $ 50,185 $ 214,493 $ 294,614 $ 477,227 $ 453,080 Special Mention 352 3,202 1,133 4,101 2,105 6,006 Substandard 3,051 348 1,320 4,812 5,758 8,925 Doubtful - - 296 - 242 1,236 $ 63,445 $ 53,735 $ 217,242 $ 303,527 $ 485,332 $ 469,247 (Dollars in thousands) Consumer Construction Real Estate Residential Real Estate September 30, December 31, September 30, December 31, September 30, December 31, 2021 2020 2021 2020 2021 2020 Performing $ 33,806 $ 34,006 $ 18,238 $ 16,559 $ 169,443 $ 191,125 Nonperforming - - - - - - Nonaccrual - 8 - 80 851 1,381 $ 33,806 $ 34,014 $ 18,238 $ 16,639 $ 170,294 $ 192,506
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	Three Months Ended September 30, 2021 Nine Months Ended September 30, 2021 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Dollars in thousands) Number of Recorded Recorded Number of Recorded Recorded Loans Investment Investment Loans Investment Investment Agricultural - $ - $ - 6 $ 2,210 $ 2,210 Commercial Real Estate 1 493 493 2 931 931 Total 1 $ 493 $ 493 8 $ 3,141 $ 3,141 Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Dollars in thousands) Number of Recorded Recorded Number of Recorded Recorded Loans Investment Investment Loans Investment Investment Agricultural - $ - $ - 1 $ 67 $ 67 Commercial Real Estate - - - 2 1,666 1,666 Total - $ - $ - 3 $ 1,733 $ 1,733 Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Agricultural 1 $ 67 1 $ 67 Commercial Real Estate 2 1,666 2 1,666 Total 3 $ 1,733 3 $ 1,733
Impaired Financing Receivables [Table Text Block]	Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance September 30, 2021 With no related allowance recorded Agricultural $ 341 $ 434 $ - Commercial and industrial - - - Consumer - - - Construction real estate - - - Commercial real estate 242 242 - Residential real estate 171 175 - Subtotal 754 851 - With an allowance recorded Agricultural 2,710 2,709 124 Commercial and industrial 296 312 174 Consumer - - - Construction real estate - 176 - Commercial real estate 176 - 8 Residential real estate 2,020 2,075 177 Subtotal 5,202 5,272 483 Total Agricultural 3,051 3,143 124 Commercial and industrial 296 312 174 Consumer - - - Construction real estate - 176 - Commercial real estate 418 242 8 Residential real estate 2,191 2,250 177 Total $ 5,956 $ 6,123 $ 483 Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance December 31, 2020 With no related allowance recorded Agricultural $ 348 $ 434 $ - Commercial and industrial 1,516 1,629 - Consumer - - - Construction real estate 80 80 - Commercial real estate 1,852 2,664 - Residential real estate 162 162 - Subtotal 3,958 4,969 - With an allowance recorded Agricultural - - - Commercial and industrial 147 147 19 Consumer 8 8 1 Construction real estate - - - Commercial real estate 1,180 1,180 157 Residential real estate 2,558 2,651 254 Subtotal 3,893 3,986 431 Total Agricultural 348 434 - Commercial and industrial 1,663 1,776 19 Consumer 9 8 1 Construction real estate 80 80 - Commercial real estate 3,031 3,844 157 Residential real estate 2,720 2,813 254 Total $ 7,851 $ 8,955 $ 431 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended September 30, 2021 With no related allowance recorded Agricultural $ 989 $ - Commercial and industrial - - Consumer - - Construction real estate - - Commercial real estate 507 2 Residential real estate 320 - Subtotal 1,816 2 With an allowance recorded Agricultural 2,119 36 Commercial and industrial 240 2 Consumer - - Construction real estate - - Commercial real estate 272 2 Residential real estate 1,943 14 Subtotal 4,574 54 Total Agricultural 3,108 36 Commercial and industrial 240 2 Consumer - - Construction real estate - - Commercial real estate 779 4 Residential real estate 2,263 14 Total $ 6,390 $ 56 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended September 30, 2020 With no related allowance recorded Agricultural $ 376 $ - Commercial and industrial 142 - Consumer 2 - Construction real estate - - Commercial real estate 929 3 Residential real estate 109 1 Subtotal 1,558 4 With an allowance recorded Agricultural - - Commercial and industrial 191 - Consumer 20 - Construction real estate - - Commercial real estate 1,268 4 Residential real estate 2,163 17 Subtotal 3,642 21 Total Agricultural 376 - Commercial and industrial 333 - Consumer 22 - Construction real estate - - Commercial real estate 2,197 7 Residential real estate 2,272 18 Total $ 5,200 $ 25 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Nine Months Ended September 30, 2021 With no related allowance recorded Agricultural $ 669 $ 52 Commercial and industrial 745 - Consumer - - Construction real estate 20 - Commercial real estate 1,372 34 Residential real estate 243 - Subtotal 3,049 86 With an allowance recorded Agricultural 1,766 71 Commercial and industrial 198 3 Consumer 2 - Construction real estate - - Commercial real estate 525 8 Residential real estate 2,215 47 Subtotal 4,706 129 Total Agricultural 2,435 123 Commercial and industrial 943 3 Consumer 2 - Construction real estate 20 - Commercial real estate 1,897 42 Residential real estate 2,458 47 Total $ 7,755 $ 215 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Nine Months Ended September 30, 2020 With no related allowance recorded Agricultural $ 324 $ - Commercial and industrial 201 - Consumer 1 - Construction real estate - - Commercial real estate 1,405 11 Residential real estate 84 5 Subtotal 2,015 16 With an allowance recorded Agricultural 190 - Commercial and industrial 102 - Consumer 18 - Construction real estate - - Commercial real estate 826 16 Residential real estate 2,273 71 Subtotal 3,409 87 Total Agricultural 514 - Commercial and industrial 303 - Consumer 19 - Construction real estate - - Commercial real estate 2,231 27 Residential real estate 2,357 76 Total $ 5,424 $ 103
Financing Receivable, Past Due [Table Text Block]	Loans Loans Loans Past Due Loans Past Due Past Due Greater 90 Days Past (Dollars in thousands) 30 59 60 89 Than 90 Loans Not Total Due and Days (1) Days (1) Days (1) Total (1) Past Due Loans Accruing September 30, 2021 Agricultural $ - $ - $ - $ - $ 63,445 $ 63,445 $ - Commercial and industrial 83 305 296 684 216,558 217,242 - Consumer 5 - - 5 33,801 33,806 - Commercial real estate 94 - 243 337 484,995 485,332 - Construction real estate - - - - 18,238 18,238 - Residential real estate 12 276 182 470 169,824 170,294 - $ 194 $ 581 $ 721 $ 1,496 $ 986,861 $ 988,357 $ - December 31, 2020 Agricultural $ - $ - $ - $ - $ 53,735 $ 53,735 $ - Commercial and industrial - 109 515 624 302,903 303,527 - Consumer 39 - - 39 33,975 34,014 - Commercial real estate 532 44 1,744 2,320 466,927 469,247 - Construction real estate 1,076 180 80 1,336 15,303 16,639 - Residential real estate 1,563 256 352 2,171 190,335 192,506 - $ 3,210 $ 589 $ 2,691 $ 6,490 $ 1,063,178 $ 1,069,668 $ -
Financing Receivable, Nonaccrual [Table Text Block]	(Dollars in thousands) September 30, December 31, 2021 2020 Agricultural $ 342 $ 348 Commercial and industrial 296 1,802 Consumer - 8 Commercial real estate 242 3,088 Construction real estate - 80 Residential real estate 851 1,381 $ 1,731 $ 6,707
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]	Acquired Acquired Acquired Impaired Non-impaired Total Loans acquired - contractual payments $ 7,729 $ 387,394 $ 395,123 Nonaccretable difference (2,928 ) - (2,928 ) Expected cash flows 4,801 387,394 392,195 Accretable yield (185 ) (1,894 ) (2,079 ) Carrying balance at acquisition date $ 4,616 $ 385,500 $ 390,116 (Dollars in thousands) Acquired Acquired Acquired Impaired Non-impaired Total Balance, January 1, 2020 $ 185 $ 1,819 $ 2,004 Accretion January 1, 2020 through December 31, 2020 (50 ) (295 ) (345 ) Balance, December 31, 2020 135 1,524 1,659 Accretion January 1, 2021 through September 30, 2021 - (233 ) (233 ) Transfer from non-accretable to accretable yield 400 - 400 Balance, September 30, 2021 $ 535 $ 1,291 $ 1,826 Acquired Acquired Acquired Impaired Non-impaired Total Loans acquired - contractual payments $ 20,491 $ 158,495 $ 178,986 Nonaccretable difference (2,719 ) - (2,719 ) Expected cash flows 17,772 158,495 176,267 Accretable yield (869 ) (596 ) (1,465 ) Carrying balance at acquisition date $ 16,903 $ 157,899 $ 174,802 Acquired Acquired Acquired Impaired Non-impaired Total Balance, January 1, 2020 $ - $ - $ - Merger with Community Shores Bank Corporation on July 1, 2020 869 596 1,465 Accretion July 1, 2020 through December 31, 2020 (26 ) (141 ) (167 ) Balance, December 31, 2020 843 455 1,298 Accretion January 1, 2021 through September 30, 2021 (298 ) (258 ) (556 ) Balance, September 30, 2021 $ 545 $ 197 $ 742

Note 4 - Earnings Per Share (Ta

Note 4 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Nine Months Ended (Dollars in thousands, except share data) September 30, September 30, 2021 2020 2021 2020 Basic Net income $ 5,749 $ 3,829 $ 17,029 $ 11,513 Weighted average common shares outstanding 7,621,423 7,783,005 7,730,135 7,429,765 Basic earnings per common shares $ 0.75 $ 0.49 $ 2.20 $ 1.55 Diluted Net income $ 5,749 $ 3,829 $ 17,029 $ 11,513 Weighted average common shares outstanding 7,621,423 7,783,005 7,730,135 7,429,765 Plus dilutive stock options and restricted stock units 12,644 7,460 13,766 7,888 Weighted average common shares outstanding and potentially dilutive shares 7,634,067 7,790,465 7,743,901 7,437,653 Diluted earnings per common share $ 0.75 $ 0.49 $ 2.20 $ 1.55

Note 5 - Financial Instruments

Note 5 - Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable (Dollars in thousands) Carrying Estimated Assets Inputs Inputs Amount Fair Value (Level 1) (Level 2) (Level 3) September 30, 2021 Assets Cash and cash equivalents $ 59,780 $ 59,780 $ 59,780 $ - $ - Equity securities at fair value 8,419 8,419 6,723 - 1,696 Securities available for sale 1,028,115 1,028,115 - 1,009,082 19,033 Federal Home Loan Bank and Federal Reserve Bank stock 8,004 8,004 - 8,004 - Loans held for sale 7,505 7,730 - 7,730 - Loans to other financial institutions 38,728 38,728 - 38,728 - Loans, net 980,602 978,685 - - 978,685 Accrued interest receivable 8,969 8,969 - 8,969 - Interest rate lock commitments 438 438 - 438 - Liabilities Noninterest-bearing deposits 543,165 543,165 - 543,165 - Interest-bearing deposits 1,468,985 1,469,300 - 1,469,300 - Subordinated debentures 34,956 34,415 - 34,415 - Accrued interest payable 202 202 - 202 - December 31, 2020 Assets Cash and due from banks $ 79,519 $ 79,519 $ 79,519 $ - $ - Equity securities at fair value 2,896 2,896 1,411 - 1,485 Securities available for sale 574,787 574,787 - 563,364 11,423 Federal Home Loan Bank and Federal Reserve Bank stock 8,004 8,004 - 8,004 - Loans held for sale 12,921 13,350 - 13,350 - Loans to other financial institutions 35,209 35,209 - 35,209 - Loans, net 1,062,075 1,057,786 - - 1,057,786 Accrued interest receivable 6,521 6,521 - 6,521 - Interest rate lock commitments 842 842 - 842 - Liabilities Noninterest-bearing deposits 477,654 477,654 - 477,654 - Interest-bearing deposits 1,196,924 1,197,964 - 1,197,964 - Borrowings 9,327 9,143 - 9,143 - Subordinated debentures 3,089 3,089 - 3,089 - Accrued interest payable 183 183 - 183 -

Note 6 - Fair Value Measureme_2

Note 6 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Quoted Prices In Active Significant Markets for Other Significant Identical Observable Unobservable Balance (Dollars in thousands) Assets Inputs Inputs at Date (Level 1) (Level 2) (Level 3) Indicated Equity Securities Held at Fair Value - September 30, 2021 Equity securities $ 6,723 $ - $ 1,696 $ 8,419 Investment Securities, Available for Sale - September 30, 2021 U. S. Government and federal agency $ - $ 2,020 $ - $ 2,020 U. S. Treasury notes and bonds - 92,786 - 92,786 State and municipal - 478,705 18,033 496,738 Mortgage-backed - 406,696 - 406,696 Corporate - 12,013 1,000 13,013 Asset-backed securities - 16,862 - 16,862 Total $ - $ 1,009,082 $ 19,033 $ 1,028,115 Equity Securities Held at Fair Value - December 31, 2020 Equity securities $ 1,411 $ - $ 1,485 $ 2,896 Investment Securities, Available for Sale - December 31, 2020 U. S. Government and federal agency $ - $ 2,051 $ - $ 2,051 U. S. Treasury notes and bonds - 2,056 - 2,056 State and municipal - 309,945 10,423 320,368 Mortgage-backed - 246,723 - 246,723 Corporate - 2,589 1,000 3,589 Total $ - $ 563,364 $ 11,423 $ 574,787
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Nine Months Ended (Dollars in thousands) September 30, 2021 2020 Equity Securities Held at Fair Value Balance, January 1 $ 1,485 $ 1,472 Total realized and unrealized gains included in noninterest income (51 ) 8 Net purchases, sales, calls, and maturities 262 - Net transfers into Level 3 - - Balance, September 30 $ 1,696 $ 1,480 Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at September 30 $ (51 ) $ 8 Investment Securities, Available for Sale Balance, January 1 $ 11,423 $ 12,367 Total unrealized gains included in other comprehensive income (369 ) 452 Net purchases, sales, calls, and maturities 7,979 (1,506) Net transfers into Level 3 - - Balance, September 30 $ 19,033 $ 11,313 Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at September 30 $ (366 ) $ 477
Fair Value Measurements, Nonrecurring [Table Text Block]	Quoted Prices In Active Significant Markets for Other Significant Balances at Identical Observable Unobservable (Dollars in thousands) Dates Assets Inputs Inputs Indicated (Level 1) (Level 2) (Level 3) Impaired Loans September 30, 2021 $ 5,956 $ - $ - $ 5,956 December 31, 2020 $ 7,851 $ - $ - $ 7,851 Other Real Estate September 30, 2021 $ 162 $ - $ - $ 162 December 31, 2020 $ 266 $ - $ - $ 266 Mortgage Loan Servicing Rights September 30, 2021 $ 4,556 $ - $ - $ 4,556 December 31, 2020 $ 3,967 $ - $ - $ 3,967

Note 7 - Revenue From Contrac_2

Note 7 - Revenue From Contracts With Customers (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (Dollars in thousands) 2021 2020 2021 2020 Service charges and fees on deposit accounts $ 977 $ 842 $ 2,585 $ 2,498 Interchange income 1,278 1,217 3,724 2,808 Investment commission income 153 123 624 384 Trust fee income 187 197 612 569 Other charges and fees for customer services 153 111 458 342 Noninterest income from contracts with customers within the scope of ASC 606 2,748 2,490 8,003 6,601 Noninterest income within the scope of other GAAP topics 1,970 3,835 7,047 10,408 Total noninterest income $ 4,718 $ 6,326 $ 15,050 $ 17,009

Note 8 - Business Combination (

Note 8 - Business Combination (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Purchase Price Consideration $ 20,881 Net assets acquired: Cash and cash equivalents 41,023 Securities available for sale 20,023 Federal Home Loan Bank and Federal Reserve Bank stock 300 Originated loans 174,802 Premises and equipment 6,204 Other real estate owned 346 Deposit based intangible 760 Other assets 1,077 Total assets 244,535 Non-interest bearing deposits 65,499 Interest bearing deposits 162,333 Total deposits 227,832 Subordinated debentures 3,039 Other liabilities 136 Total liabilities 231,007 Net assets acquired 13,528 Goodwill $ 7,353 Purchase Price Consideration $ 107,945 Net assets acquired: Cash and cash equivalents 20,638 Equity securities at fair value 474 Securities available for sale 187,230 Federal Home Loan Bank and Federal Reserve Bank stock 2,915 Loans to other financial institutions 33,481 Originated loans 390,116 Premises and equipment 9,271 Other real estate owned 1,364 Deposit based intangible 6,359 Bank owned life insurance 16,912 Other assets 4,002 Total assets 672,762 Non-interest bearing deposits 124,113 Interest bearing deposits 449,488 Total deposits 573,601 Federal funds purchased 3,800 Advances from Federal Home Loan Bank 23,000 Other liabilities 3,282 Total liabilities 603,683 Net assets acquired 69,079 Goodwill $ 38,866

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended			9 Months Ended
	Sep. 30, 2021USD ($)	Mar. 31, 2021	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)$ / sharesshares	Sep. 30, 2020USD ($)	Apr. 30, 2021shares	Dec. 31, 2020USD ($)	Jul. 01, 2020USD ($)	Dec. 31, 2019USD ($)	Oct. 01, 2019USD ($)	Dec. 31, 2006USD ($)
Participating Interest In Loans, Losses or Charge-offs				$ 0	$ 0
Stock Issued During Period, Value, New Issues	$ 139,000		$ 143,000	$ 420,000	$ 304,000
Stock Repurchased During Period, Shares (in shares) | shares				223,000
Stock Repurchased During Period, Value	2,664,000			$ 5,561,000
Stock Repurchased, Price Per Share (in dollars per share) | $ / shares				$ 24.94
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares) | shares						390,114
Stock Repurchase Program, Percent of Stock Outstanding						5.00%
Goodwill, Ending Balance	$ 59,946,000			$ 59,946,000			$ 60,506,000
Valley Ridge Financial Corp. [Member]
Goodwill, Ending Balance											$ 13,700,000
County Bank Corp ("County") [Member]
Goodwill, Ending Balance									$ 38,900,000	$ 38,866,000
Community Shores Bank Corp ("Community Shores") [Member]
Goodwill, Ending Balance							$ 7,300,000	$ 7,353,000
Directors' Stock Purchase Plan [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares				13,092
Stock Issued During Period, Value, New Issues				$ 348,000
Employee Stock Purchase Plan [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares				4,718
Stock Issued During Period, Value, New Issues				$ 104,000
Participating Interests in Mortgage Loans [Member] | Credit Concentration Risk [Member]
Number Of Mortgage Bankers		11
Number of Participating Interest In Loans To Other Financial Institutions Over 30 Days	0			0			26
Number of Participating Interest In Loans To Other Financial Institutions							218
Participating Interests in Mortgage Loans [Member] | Credit Concentration Risk [Member] | Past Due 30 Days or More [Member]
Participating Mortgage Loans, Mortgage Obligations, Amount							$ 7,900,000
Participating Interests in Mortgage Loans [Member] | Credit Concentration Risk [Member] | Eleven Mortgage Brokers [Member]
Concentration Risk, Percentage		17.00%

Note 2 - Securities (Details Te

Note 2 - Securities (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Other-than-temporary Impairment Loss, Debt Securities, Available-for-sale, Total	$ 0	$ 0	$ 0	$ 0

Note 2 - Securities - Fair Valu

Note 2 - Securities - Fair Value of Equity Securities and Related Gross Unrealized Gains (Losses) Recognized in Interest Income (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost	$ 7,898	$ 2,836
Gross Unrealized Gains	600	60
Gross Unrealized Losses	(79)	0
Equity securities at fair value (Note 2)	$ 8,419	$ 2,896

Note 2 - Securities - Fair Va_2

Note 2 - Securities - Fair Value of Securities Available for Sale and The Related Unrealized Gains and Losses Recognized in Accumulated Comprehensive Income (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost	$ 1,025,621	$ 560,828
Gross Unrealized Gains	11,901	14,856
Gross Unrealized Losses	(9,407)	(897)
Fair Value	1,028,115	574,787
US Treasury and Government [Member]
Amortized Cost	2,002	2,007
Gross Unrealized Gains	18	44
Gross Unrealized Losses	0	0
Fair Value	2,020	2,051
US Treasury Securities [Member]
Amortized Cost	93,381	1,996
Gross Unrealized Gains	58	60
Gross Unrealized Losses	(653)	0
Fair Value	92,786	2,056
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost	488,858	307,201
Gross Unrealized Gains	10,584	13,191
Gross Unrealized Losses	(2,704)	(24)
Fair Value	496,738	320,368
Collateralized Mortgage Backed Securities [Member]
Amortized Cost	411,376	246,085
Gross Unrealized Gains	1,207	1,510
Gross Unrealized Losses	(5,887)	(872)
Fair Value	406,696	246,723
Corporate Debt Securities [Member]
Amortized Cost	13,107	3,539
Gross Unrealized Gains	31	51
Gross Unrealized Losses	(125)	(1)
Fair Value	13,013	3,589
Asset-backed Securities [Member]
Amortized Cost	16,897
Gross Unrealized Gains	3
Gross Unrealized Losses	(38)
Fair Value	$ 16,862	$ 0

Note 2 - Securities - Schedule

Note 2 - Securities - Schedule of Maturities of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Less than 1 Year	$ 40,428
1 Year - 5 Years	221,258
5 Years - 10 Years	683,387
More than 10 Years	91,461
Fair Value	1,028,115	$ 574,787
Equity securities	8,419	2,896
Fair value	1,036,534	577,683
US Treasury and Government [Member]
Less than 1 Year	2,020
1 Year - 5 Years	0
5 Years - 10 Years	0
More than 10 Years	0
Fair Value	$ 2,020	2,051
Less than 1 year, weighted average yield	1.98%
1 year to 5 years, weighted average yield	0.00%
5 years to 10 years , weighted average yields	0.00%
More than 10 years , weighted average yields	0.00%
Weighted average yields, total	1.98%
US Treasury Securities [Member]
Less than 1 Year	$ 2,033
1 Year - 5 Years	0
5 Years - 10 Years	90,753
More than 10 Years	0
Fair Value	$ 92,786	2,056
Less than 1 year, weighted average yield	1.85%
1 year to 5 years, weighted average yield	0.00%
5 years to 10 years , weighted average yields	1.16%
More than 10 years , weighted average yields	0.00%
Weighted average yields, total	1.18%
US States and Political Subdivisions Debt Securities [Member]
Less than 1 Year	$ 18,807
1 Year - 5 Years	58,342
5 Years - 10 Years	337,206
More than 10 Years	82,383
Fair Value	$ 496,738	320,368
Less than 1 year, weighted average yield	2.80%
1 year to 5 years, weighted average yield	2.86%
5 years to 10 years , weighted average yields	2.50%
More than 10 years , weighted average yields	2.33%
Weighted average yields, total	2.52%
Corporate Debt Securities [Member]
Less than 1 Year	$ 507
1 Year - 5 Years	828
5 Years - 10 Years	10,678
More than 10 Years	1,000
Fair Value	$ 13,013	3,589
Less than 1 year, weighted average yield	2.50%
1 year to 5 years, weighted average yield	3.50%
5 years to 10 years , weighted average yields	2.80%
More than 10 years , weighted average yields	3.75%
Weighted average yields, total	2.90%
Asset-backed Securities [Member]
Less than 1 Year	$ 0
1 Year - 5 Years	12,691
5 Years - 10 Years	4,171
More than 10 Years	0
Fair Value	$ 16,862	0
Less than 1 year, weighted average yield	0.00%
1 year to 5 years, weighted average yield	0.64%
5 years to 10 years , weighted average yields	0.76%
More than 10 years , weighted average yields	0.00%
Weighted average yields, total	0.67%
Collateralized Mortgage Backed Securities [Member]
Less than 1 Year	$ 17,061
1 Year - 5 Years	148,397
5 Years - 10 Years	240,579
More than 10 Years	659
Fair Value	$ 406,696	246,723
Less than 1 year, weighted average yield	1.69%
1 year to 5 years, weighted average yield	1.58%
5 years to 10 years , weighted average yields	1.38%
More than 10 years , weighted average yields	2.90%
Weighted average yields, total	1.47%
Debt Securities [Member]
Less than 1 Year	$ 23,367
1 Year - 5 Years	71,861
5 Years - 10 Years	442,808
More than 10 Years	83,383
Fair Value	621,419	$ 328,064
Equity Securities [Member]
Less than 1 Year	0
1 Year - 5 Years	1,000
5 Years - 10 Years	0
More than 10 Years	$ 7,419
Less than 1 year, weighted average yield	0.00%
1 year to 5 years, weighted average yield	3.69%
5 years to 10 years , weighted average yields	0.00%
More than 10 years , weighted average yields	0.00%
Weighted average yields, total	0.44%

Note 2 - Securities - Unrealize

Note 2 - Securities - Unrealized Gains and Losses on Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Change in market value of equity securities	$ (28)	$ (238)	$ 461	$ (184)
Less: Net gains and (losses) recognized during the period on securities sold	0	0	0	0
Unrealized gains and losses recognized during the reporting period on securities still held at the reporting date	$ (28)	$ (238)	$ 461	$ (184)

Note 3 - Loans and Allowance _3

Note 3 - Loans and Allowance for Loan Losses (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Financing Receivable, Modifications, Number of Contracts	1	0	8	3
Past Due 30 Days or More [Member]
Financing Receivable, Modifications, Number of Contracts			0

Note 3 - Loans and Allowance _4

Note 3 - Loans and Allowance for Loan Losses - Allowance for Loan Losses and Balance in the Loan Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Beginning balance	$ 7,950	$ 5,750	$ 7,593	$ 4,057
Charge-offs	(257)	(343)	(550)	(551)
Recoveries	62	53	296	179
Provision	0	1,225	416	3,000
Ending balance	7,755	6,685	7,755	6,685
Individually evaluated for impairment	483	233	483	233	$ 431
Collectively evaluated for impairment	7,272	6,452	7,272	6,452	7,162
Individually evaluated for impairment	5,956	5,089	5,956	5,089	7,851
Collectively evaluated for impairment	964,458	1,050,580	964,458	1,050,580	1,039,745
Acquired with deteriorated credit quality	17,943	23,127	17,943	23,127	22,072
Loans	988,357	1,078,796	988,357	1,078,796	1,069,668
Agricultural [Member]
Beginning balance	374	252	257	471
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	144	17	261	(202)
Ending balance	518	269	518	269
Individually evaluated for impairment	124	0	124	0	0
Collectively evaluated for impairment	394	269	394	269	257
Individually evaluated for impairment	3,051	373	3,051	373	348
Collectively evaluated for impairment	60,394	53,130	60,394	53,130	53,387
Acquired with deteriorated credit quality	0	0	0	0	0
Loans	63,445	53,503	63,445	53,503	53,735
Commercial and Industrial [Member]
Beginning balance	1,523	1,398	1,327	655
Charge-offs	(96)	(29)	(195)	(46)
Recoveries	7	1	80	2
Provision	168	(285)	390	474
Ending balance	1,602	1,085	1,602	1,085
Individually evaluated for impairment	174	1	174	1	19
Collectively evaluated for impairment	1,428	1,084	1,428	1,084	1,308
Individually evaluated for impairment	296	345	296	345	1,663
Collectively evaluated for impairment	211,695	297,886	211,695	297,886	295,154
Acquired with deteriorated credit quality	5,251	7,889	5,251	7,889	6,710
Loans	217,242	306,120	217,242	306,120	303,527
Consumer Portfolio Segment [Member]
Beginning balance	243	243	317	270
Charge-offs	(98)	(58)	(244)	(242)
Recoveries	54	46	168	156
Provision	33	48	(9)	95
Ending balance	232	279	232	279
Individually evaluated for impairment	0	1	0	1	1
Collectively evaluated for impairment	232	278	232	278	316
Individually evaluated for impairment	0	19	0	19	8
Collectively evaluated for impairment	33,793	34,104	33,793	34,104	33,982
Acquired with deteriorated credit quality	13	30	13	30	24
Loans	33,806	34,153	33,806	34,153	34,014
Commercial Real Estate Portfolio Segment [Member]
Beginning balance	4,377	2,833	4,178	1,663
Charge-offs	(63)	(255)	(111)	(255)
Recoveries	0	4	43	4
Provision	(154)	961	50	2,131
Ending balance	4,160	3,543	4,160	3,543
Individually evaluated for impairment	8	13	8	13	157
Collectively evaluated for impairment	4,152	3,530	4,152	3,530	4,021
Individually evaluated for impairment	418	2,149	418	2,149	3,032
Collectively evaluated for impairment	474,425	449,041	474,425	449,041	453,681
Acquired with deteriorated credit quality	10,489	12,116	10,489	12,116	12,534
Loans	485,332	463,306	485,332	463,306	469,247
Construction Real Estate [Member]
Beginning balance	74	79	97	76
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	39	31	16	34
Ending balance	113	110	113	110
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	113	110	113	110	97
Individually evaluated for impairment	0	0	0	0	80
Collectively evaluated for impairment	18,238	16,489	18,238	16,489	16,559
Acquired with deteriorated credit quality	0	0	0	0	0
Loans	18,238	16,489	18,238	16,489	16,639
Residential Portfolio Segment [Member]
Beginning balance	860	945	1,300	640
Charge-offs	0	(1)	0	(8)
Recoveries	1	2	5	17
Provision	80	122	(364)	419
Ending balance	941	1,068	941	1,068
Individually evaluated for impairment	177	218	177	218	254
Collectively evaluated for impairment	764	850	764	850	1,046
Individually evaluated for impairment	2,191	2,203	2,191	2,203	2,720
Collectively evaluated for impairment	165,913	199,930	165,913	199,930	186,982
Acquired with deteriorated credit quality	2,190	3,092	2,190	3,092	2,804
Loans	170,294	205,225	170,294	205,225	192,506
Unallocated Financing Receivables [Member]
Beginning balance	499	0	117	282
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(310)	331	72	49
Ending balance	189	331	189	331
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	189	331	189	331	117
Individually evaluated for impairment
Collectively evaluated for impairment
Acquired with deteriorated credit quality
Loans

Note 3 - Loans and Allowance _5

Note 3 - Loans and Allowance for Loan Losses - Credit Risk Profile (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Loans	$ 988,357	$ 1,069,668	$ 1,078,796
Nonaccrual	1,731	6,707
Agricultural [Member]
Loans	63,445	53,735	53,503
Nonaccrual	342	348
Agricultural [Member] | Pass [Member]
Loans	60,042	50,185
Agricultural [Member] | Special Mention [Member]
Loans	352	3,202
Agricultural [Member] | Substandard [Member]
Loans	3,051	348
Agricultural [Member] | Doubtful [Member]
Loans	0	0
Consumer Portfolio Segment [Member]
Loans	33,806	34,014	34,153
Nonaccrual	0	8
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	33,806	34,006
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Commercial and Industrial [Member]
Loans	217,242	303,527	306,120
Nonaccrual	296	1,802
Commercial and Industrial [Member] | Pass [Member]
Loans	214,493	294,614
Commercial and Industrial [Member] | Special Mention [Member]
Loans	1,133	4,101
Commercial and Industrial [Member] | Substandard [Member]
Loans	1,320	4,812
Commercial and Industrial [Member] | Doubtful [Member]
Loans	296	0
Construction Real Estate [Member]
Loans	18,238	16,639	16,489
Nonaccrual	0	80
Construction Real Estate [Member] | Performing Financial Instruments [Member]
Loans	18,238	16,559
Construction Real Estate [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member]
Loans	485,332	469,247	463,306
Nonaccrual	242	3,088
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Loans	477,227	453,080
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Loans	2,105	6,006
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Loans	5,758	8,925
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Loans	242	1,236
Residential Portfolio Segment [Member]
Loans	170,294	192,506	$ 205,225
Nonaccrual	851	1,381
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	169,443	191,125
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	$ 0	$ 0

Note 3 - Loans and Allowance _6

Note 3 - Loans and Allowance for Loan Losses - Troubled Debt Restructurings (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Number of loans	1	0	8	3
Pre- Modification Outstanding	$ 493	$ 0	$ 3,141	$ 1,733
Post- Modification Outstanding	$ 493	$ 0	$ 3,141	$ 1,733
Agricultural [Member]
Number of loans	0	0	6	1
Pre- Modification Outstanding	$ 0	$ 0	$ 2,210	$ 67
Post- Modification Outstanding	$ 0	$ 0	$ 2,210	$ 67
Commercial Real Estate Portfolio Segment [Member]
Number of loans	1	0	2	2
Pre- Modification Outstanding	$ 493	$ 0	$ 931	$ 1,666
Post- Modification Outstanding	$ 493	$ 0	$ 931	$ 1,666
Financial Asset, 30 Days Past Due or More [Member]
Number of loans		3		3
Recorded investment		$ 1,733		$ 1,733
Financial Asset, 30 Days Past Due or More [Member] | Agricultural [Member]
Number of loans		1		1
Recorded investment		$ 67		$ 67
Financial Asset, 30 Days Past Due or More [Member] | Commercial Real Estate Portfolio Segment [Member]
Number of loans		2		2
Recorded investment		$ 1,666		$ 1,666

Note 3 - Loans and Allowance _7

Note 3 - Loans and Allowance for Loan Losses - Impaired Loans by Loan Category (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Recorded Investment with no related allowance recorded	$ 754		$ 754		$ 3,958
Unpaid Principal Balance with no related allowance recorded	851		851		4,969
Recorded Investment with an allowance recorded	5,202		5,202		3,893
Unpaid Principal Balance with an allowance recorded	5,272		5,272		3,986
Related Allowance	483		483		431
Recorded Investment	5,956		5,956		7,851
Unpaid Principal Balance	6,123		6,123		8,955
Average Recorded Investment with no related allowance recorded	1,816	$ 1,558	3,049	$ 2,015
Interest Income Recognized with no related allowance recorded	2	4	86	16
Average Recorded Investment with an allowance recorded	4,574	3,642	4,706	3,409
Interest Income Recognized with an allowance recorded	54	21	129	87
Average Recorded Investment	6,390	5,200	7,755	5,424
Interest Income Recognized	56	25	215	103
Agricultural [Member]
Recorded Investment with no related allowance recorded	341		341		348
Unpaid Principal Balance with no related allowance recorded	434		434		434
Recorded Investment with an allowance recorded	2,710		2,710		0
Unpaid Principal Balance with an allowance recorded	2,709		2,709		0
Related Allowance	124		124		0
Recorded Investment	3,051		3,051		348
Unpaid Principal Balance	3,143		3,143		434
Average Recorded Investment with no related allowance recorded	989	376	669	324
Interest Income Recognized with no related allowance recorded	0	0	52	0
Average Recorded Investment with an allowance recorded	2,119	0	1,766	190
Interest Income Recognized with an allowance recorded	36	0	71	0
Average Recorded Investment	3,108	376	2,435	514
Interest Income Recognized	36	0	123	0
Commercial and Industrial [Member]
Recorded Investment with no related allowance recorded	0		0		1,516
Unpaid Principal Balance with no related allowance recorded	0		0		1,629
Recorded Investment with an allowance recorded	296		296		147
Unpaid Principal Balance with an allowance recorded	312		312		147
Related Allowance	174		174		19
Recorded Investment	296		296		1,663
Unpaid Principal Balance	312		312		1,776
Average Recorded Investment with no related allowance recorded	0	142	745	201
Interest Income Recognized with no related allowance recorded	0	0	0	0
Average Recorded Investment with an allowance recorded	240	191	198	102
Interest Income Recognized with an allowance recorded	2	0	3	0
Average Recorded Investment	240	333	943	303
Interest Income Recognized	2	0	3	0
Consumer Portfolio Segment [Member]
Recorded Investment with no related allowance recorded	0		0		0
Unpaid Principal Balance with no related allowance recorded	0		0		0
Recorded Investment with an allowance recorded	0		0		8
Unpaid Principal Balance with an allowance recorded	0		0		8
Related Allowance	0		0		1
Recorded Investment	0		0		9
Unpaid Principal Balance	0		0		8
Average Recorded Investment with no related allowance recorded	0	2	0	1
Interest Income Recognized with no related allowance recorded	0	0	0	0
Average Recorded Investment with an allowance recorded	0	20	2	18
Interest Income Recognized with an allowance recorded	0	0	0	0
Average Recorded Investment	0	22	2	19
Interest Income Recognized	0	0	0	0
Construction Real Estate [Member]
Recorded Investment with no related allowance recorded	0		0		80
Unpaid Principal Balance with no related allowance recorded	0		0		80
Recorded Investment with an allowance recorded	0		0		0
Unpaid Principal Balance with an allowance recorded	176		176		0
Related Allowance	0		0		0
Recorded Investment	0		0		80
Unpaid Principal Balance	176		176		80
Average Recorded Investment with no related allowance recorded	0	0	20	0
Interest Income Recognized with no related allowance recorded	0	0	0	0
Average Recorded Investment with an allowance recorded	0	0	0	0
Interest Income Recognized with an allowance recorded	0	0	0	0
Average Recorded Investment	0	0	20	0
Interest Income Recognized	0	0	0	0
Commercial Real Estate Portfolio Segment [Member]
Recorded Investment with no related allowance recorded	242		242		1,852
Unpaid Principal Balance with no related allowance recorded	242		242		2,664
Recorded Investment with an allowance recorded	176		176		1,180
Unpaid Principal Balance with an allowance recorded	0		0		1,180
Related Allowance	8		8		157
Recorded Investment	418		418		3,031
Unpaid Principal Balance	242		242		3,844
Average Recorded Investment with no related allowance recorded	507	929	1,372	1,405
Interest Income Recognized with no related allowance recorded	2	3	34	11
Average Recorded Investment with an allowance recorded	272	1,268	525	826
Interest Income Recognized with an allowance recorded	2	4	8	16
Average Recorded Investment	779	2,197	1,897	2,231
Interest Income Recognized	4	7	42	27
Residential Portfolio Segment [Member]
Recorded Investment with no related allowance recorded	171		171		162
Unpaid Principal Balance with no related allowance recorded	175		175		162
Recorded Investment with an allowance recorded	2,020		2,020		2,558
Unpaid Principal Balance with an allowance recorded	2,075		2,075		2,651
Related Allowance	177		177		254
Recorded Investment	2,191		2,191		2,720
Unpaid Principal Balance	2,250		2,250		$ 2,813
Average Recorded Investment with no related allowance recorded	320	109	243	84
Interest Income Recognized with no related allowance recorded	0	1	0	5
Average Recorded Investment with an allowance recorded	1,943	2,163	2,215	2,273
Interest Income Recognized with an allowance recorded	14	17	47	71
Average Recorded Investment	2,263	2,272	2,458	2,357
Interest Income Recognized	$ 14	$ 18	$ 47	$ 76

Note 3 - Loans and Allowance _8

Note 3 - Loans and Allowance for Loan Losses - Aging Analysis of Loans by Loan Category (Details) - USD ($) $ in Thousands		Sep. 30, 2021		Dec. 31, 2020	Sep. 30, 2020
Loans		$ 988,357		$ 1,069,668	$ 1,078,796
Loan 90 days and accruing		0		0
Agricultural [Member]
Loans		63,445		53,735	53,503
Loan 90 days and accruing		0		0
Commercial and Industrial [Member]
Loans		217,242		303,527	306,120
Loan 90 days and accruing		0		0
Consumer Portfolio Segment [Member]
Loans		33,806		34,014	34,153
Loan 90 days and accruing		0		0
Commercial Real Estate Portfolio Segment [Member]
Loans		485,332		469,247	463,306
Loan 90 days and accruing		0		0
Construction Real Estate [Member]
Loans		18,238		16,639	16,489
Loan 90 days and accruing		0		0
Residential Portfolio Segment [Member]
Loans		170,294		192,506	$ 205,225
Loan 90 days and accruing		0		0
Financial Asset, 30 to 59 Days Past Due [Member]
Loans		194	[1]	3,210
Financial Asset, 30 to 59 Days Past Due [Member] | Agricultural [Member]
Loans	[1]	0		0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial [Member]
Loans	[1]	83		0
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	5		39
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	94		532
Financial Asset, 30 to 59 Days Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		1,076
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	12		1,563
Financial Asset, 60 to 89 Days Past Due [Member]
Loans		581	[1]	589
Financial Asset, 60 to 89 Days Past Due [Member] | Agricultural [Member]
Loans	[1]	0		0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial [Member]
Loans	[1]	305		109
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	0		0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	0		44
Financial Asset, 60 to 89 Days Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		180
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	276		256
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		721	[1]	2,691
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Agricultural [Member]
Loans	[1]	0		0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial and Industrial [Member]
Loans	[1]	296		515
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	0		0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	243		1,744
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		80
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	182		352
Financial Asset, Past Due [Member]
Loans		1,496	[1]	6,490
Financial Asset, Past Due [Member] | Agricultural [Member]
Loans	[1]	0		0
Financial Asset, Past Due [Member] | Commercial and Industrial [Member]
Loans	[1]	684		624
Financial Asset, Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	5		39
Financial Asset, Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	337		2,320
Financial Asset, Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		1,336
Financial Asset, Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	470		2,171
Financial Asset, Not Past Due [Member]
Loans		986,861		1,063,178
Financial Asset, Not Past Due [Member] | Agricultural [Member]
Loans		63,445		53,735
Financial Asset, Not Past Due [Member] | Commercial and Industrial [Member]
Loans		216,558		302,903
Financial Asset, Not Past Due [Member] | Consumer Portfolio Segment [Member]
Loans		33,801		33,975
Financial Asset, Not Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans		484,995		466,927
Financial Asset, Not Past Due [Member] | Construction Real Estate [Member]
Loans		18,238		15,303
Financial Asset, Not Past Due [Member] | Residential Portfolio Segment [Member]
Loans		$ 169,824		$ 190,335
[1]	Includes nonaccrual loans.

Note 3 - Loans and Allowance _9

Note 3 - Loans and Allowance for Loan Losses - Nonaccrual Loan by Loan Category (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Nonaccrual loans	$ 1,731	$ 6,707
Agricultural [Member]
Nonaccrual loans	342	348
Commercial and Industrial [Member]
Nonaccrual loans	296	1,802
Consumer Portfolio Segment [Member]
Nonaccrual loans	0	8
Commercial Real Estate Portfolio Segment [Member]
Nonaccrual loans	242	3,088
Construction Real Estate [Member]
Nonaccrual loans	0	80
Residential Portfolio Segment [Member]
Nonaccrual loans	$ 851	$ 1,381

Note 3 - Loans and Allowance_10

Note 3 - Loans and Allowance for Loan Losses - Acquired Portfolio and the Acquisition Fair Value Adjustments (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Jul. 01, 2020	Oct. 01, 2019
County Bank Corp ("County") [Member]
Loans acquired - contractual payments				$ 395,123
Nonaccretable difference				(2,928)
Expected cash flows				392,195
Accretable yield				(2,079)
Carrying balance at acquisition date				390,116
Accretion	$ (233)	$ (345)
Transfer from non-accretable to accretable yield	400
Balance	1,826	1,659
Balance	1,659	2,004
County Bank Corp ("County") [Member] | Acquired Impaired [Member]
Loans acquired - contractual payments				7,729
Nonaccretable difference				(2,928)
Expected cash flows				4,801
Accretable yield				(185)
Carrying balance at acquisition date				4,616
Accretion	0	(50)
Transfer from non-accretable to accretable yield	400
Balance	535	135
Balance	135	185
County Bank Corp ("County") [Member] | Acquired Non-Impaired [Member]
Loans acquired - contractual payments				387,394
Nonaccretable difference				0
Expected cash flows				387,394
Accretable yield				(1,894)
Carrying balance at acquisition date				$ 385,500
Accretion	(233)	(295)
Transfer from non-accretable to accretable yield	0
Balance	1,291	1,524
Balance	1,524	1,819
Community Shores Bank Corp ("Community Shores") [Member]
Loans acquired - contractual payments			$ 178,986
Nonaccretable difference			(2,719)
Expected cash flows			176,267
Accretable yield			(1,465)
Carrying balance at acquisition date			174,802
Accretion	(556)	(167)
Balance	742	1,298
Balance	1,298	0
Merger		1,465
Community Shores Bank Corp ("Community Shores") [Member] | Acquired Impaired [Member]
Loans acquired - contractual payments			20,491
Nonaccretable difference			(2,719)
Expected cash flows			17,772
Accretable yield			(869)
Carrying balance at acquisition date			16,903
Accretion	(298)	(26)
Balance	545	843
Balance	843	0
Merger		869
Community Shores Bank Corp ("Community Shores") [Member] | Acquired Non-Impaired [Member]
Loans acquired - contractual payments			158,495
Nonaccretable difference			0
Expected cash flows			158,495
Accretable yield			(596)
Carrying balance at acquisition date			$ 157,899
Accretion	(258)	(141)
Balance	197	455
Balance	$ 455	0
Merger		$ 596

Note 4 - Earnings Per Share (De

Note 4 - Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	15,000	0	15,000	0
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)			0	0

Note 4 - Earnings Per Share - C

Note 4 - Earnings Per Share - Computation of Basic Earnings Per Share and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income	$ 5,749	$ 3,829	$ 17,029	$ 11,513
Weighted average common shares outstanding (in shares)	7,621,423	7,783,005	7,730,135	7,429,765
Basic earnings per share (Note 4) (in dollars per share)	$ 0.75	$ 0.49	$ 2.20	$ 1.55
Net income	$ 5,749	$ 3,829	$ 17,029	$ 11,513
Plus dilutive stock options and restricted stock units (in shares)	12,644	7,460	13,766	7,888
Weighted average common shares outstanding and potentially dilutive shares (in shares)	7,634,067	7,790,465	7,743,901	7,437,653
Diluted earnings per share (Note 4) (in dollars per share)	$ 0.75	$ 0.49	$ 2.20	$ 1.55

Note 5 - Financial Instrument_2

Note 5 - Financial Instruments - Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Equity securities at fair value (Note 2)	$ 8,419		$ 2,896
Securities available for sale (Note 2)	1,028,115		574,787
Deposits – noninterest-bearing	543,165		477,654
Deposits – interest-bearing	1,468,985		1,196,924
Loans to other financial institutions	38,728		35,209
Fair Value, Inputs, Level 1 [Member]
Securities available for sale (Note 2)	0
Fair Value, Inputs, Level 2 [Member]
Securities available for sale (Note 2)	1,009,082
Fair Value, Inputs, Level 3 [Member]
Securities available for sale (Note 2)	19,033
Reported Value Measurement [Member]
Cash and cash equivalents	59,780		79,519
Equity securities at fair value (Note 2)	8,419		2,896
Securities available for sale (Note 2)	1,028,115		574,787
Federal Home Loan Bank and Federal Reserve Bank stock	8,004		8,004
Loans held for sale	7,505		12,921
Loans	980,602		1,062,075
Accrued interest receivable	8,969		6,521
Interest rate lock commitments	438		842
Deposits – noninterest-bearing	543,165		477,654
Deposits – interest-bearing	1,468,985		1,196,924
Subordinated debentures	34,956
Accrued interest payable	202		183
Loans to other financial institutions		$ 35,209
Borrowings			9,327
Subordinated debentures			3,089
Reported Value Measurement [Member] | Loans to Other Financial Institutions [Member]
Loans	38,728
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	59,780		79,519
Equity securities at fair value (Note 2)	8,419		2,896
Securities available for sale (Note 2)	1,028,115		574,787
Federal Home Loan Bank and Federal Reserve Bank stock	8,004		8,004
Loans held for sale	7,730		13,350
Loans	978,685		1,057,786
Accrued interest receivable	8,969		6,521
Interest rate lock commitments	438		842
Deposits – noninterest-bearing	543,165		477,654
Deposits – interest-bearing	1,469,300		1,197,964
Subordinated debentures	34,415
Accrued interest payable	202		183
Loans to other financial institutions		35,209
Borrowings			9,143
Subordinated debentures			3,089
Estimate of Fair Value Measurement [Member] | Loans to Other Financial Institutions [Member]
Loans	38,728
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	59,780		79,519
Equity securities at fair value (Note 2)	6,723		1,411
Securities available for sale (Note 2)	0		0
Federal Home Loan Bank and Federal Reserve Bank stock	0		0
Loans held for sale	0		0
Loans	0		0
Accrued interest receivable	0		0
Interest rate lock commitments	0		0
Deposits – noninterest-bearing	0		0
Deposits – interest-bearing	0		0
Subordinated debentures	0
Accrued interest payable	0		0
Loans to other financial institutions		0
Borrowings			0
Subordinated debentures			0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Loans to Other Financial Institutions [Member]
Loans	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0		0
Equity securities at fair value (Note 2)	0		0
Securities available for sale (Note 2)	1,009,082		563,364
Federal Home Loan Bank and Federal Reserve Bank stock	8,004		8,004
Loans held for sale	7,730		13,350
Loans	0		0
Accrued interest receivable	8,969		6,521
Interest rate lock commitments	438		842
Deposits – noninterest-bearing	543,165		477,654
Deposits – interest-bearing	1,469,300		1,197,964
Subordinated debentures	34,415
Accrued interest payable	202		183
Loans to other financial institutions		35,209
Borrowings			9,143
Subordinated debentures			3,089
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Loans to Other Financial Institutions [Member]
Loans	38,728
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0		0
Equity securities at fair value (Note 2)	1,696		1,485
Securities available for sale (Note 2)	19,033		11,423
Federal Home Loan Bank and Federal Reserve Bank stock	0		0
Loans held for sale	0		0
Loans	978,685		1,057,786
Accrued interest receivable	0		0
Interest rate lock commitments	0		0
Deposits – noninterest-bearing	0		0
Deposits – interest-bearing	0		0
Subordinated debentures	0
Accrued interest payable	0		0
Loans to other financial institutions		$ 0
Borrowings			0
Subordinated debentures			$ 0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Loans to Other Financial Institutions [Member]
Loans	$ 0

Note 6 - Fair Value Measureme_3

Note 6 - Fair Value Measurements (Details Textual)	Sep. 30, 2021USD ($)
Fair Value, Inputs, Level 3 [Member]
AOCI, Debt Securities, Available-for-sale, Adjustment, after Tax, Total	$ 420,000

Note 6 - Fair Value Measureme_4

Note 6 - Fair Value Measurements - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Equity securities at fair value (Note 2)	$ 8,419	$ 2,896
Securities available for sale (Note 2)	1,028,115	574,787
US Treasury and Government [Member]
Securities available for sale (Note 2)	2,020	2,051
US Treasury Securities [Member]
Securities available for sale (Note 2)	92,786	2,056
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale (Note 2)	496,738	320,368
Collateralized Mortgage Backed Securities [Member]
Securities available for sale (Note 2)	406,696	246,723
Corporate Debt Securities [Member]
Securities available for sale (Note 2)	13,013	3,589
Asset-backed Securities [Member]
Securities available for sale (Note 2)	16,862	0
Fair Value, Recurring [Member]
Securities available for sale (Note 2)		574,787
Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities at fair value (Note 2)	8,419	2,896
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale (Note 2)	2,020	2,051
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale (Note 2)	92,786	2,056
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale (Note 2)	496,738	320,368
Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member]
Securities available for sale (Note 2)	406,696	246,723
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale (Note 2)	13,013	3,589
Fair Value, Recurring [Member] | Asset-backed Securities [Member]
Securities available for sale (Note 2)	16,862
Fair Value, Inputs, Level 1 [Member]
Securities available for sale (Note 2)	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Securities available for sale (Note 2)		0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities at fair value (Note 2)	6,723	1,411
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Asset-backed Securities [Member]
Securities available for sale (Note 2)	0
Fair Value, Inputs, Level 2 [Member]
Securities available for sale (Note 2)	1,009,082
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Securities available for sale (Note 2)		563,364
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities at fair value (Note 2)	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale (Note 2)	2,020	2,051
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale (Note 2)	92,786	2,056
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale (Note 2)	478,705	309,945
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member]
Securities available for sale (Note 2)	406,696	246,723
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale (Note 2)	12,013	2,589
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Asset-backed Securities [Member]
Securities available for sale (Note 2)	16,862
Fair Value, Inputs, Level 3 [Member]
Securities available for sale (Note 2)	19,033
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Securities available for sale (Note 2)		11,423
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities at fair value (Note 2)	1,696	1,485
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale (Note 2)	18,033	10,423
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member]
Securities available for sale (Note 2)	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale (Note 2)	1,000	$ 1,000
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Asset-backed Securities [Member]
Securities available for sale (Note 2)	$ 0

Note 6 - Fair Value Measureme_5

Note 6 - Fair Value Measurements - Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Equity Securities [Member]
Balance	$ 1,485	$ 1,472
Total realized and unrealized gains included in income	(51)	8
Net purchases, sales, calls, and maturities	262	0
Net transfers into Level 3	0	0
Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held	(51)	8
Balance	1,696	1,480
Available-for-sale Securities [Member]
Balance	11,423	12,367
Net purchases, sales, calls, and maturities	7,979	(1,506)
Net transfers into Level 3	0	0
Amount of total losses for the period included in earning attributable to the change in unrealized gains (losses) relating to assets and liabilities still held	(366)	477
Total unrealized gains included in other comprehensive income	(369)	452
Balance	$ 19,033	$ 11,313

Note 6 - Fair Value Measureme_6

Note 6 - Fair Value Measurements - Assets Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Impaired Loans	$ 5,956	$ 7,851
Other Real Estate	162	266
Mortgage Loan Servicing Rights	4,556	3,967
Fair Value, Inputs, Level 1 [Member]
Impaired Loans	0	0
Other Real Estate	0	0
Mortgage Loan Servicing Rights	0	0
Fair Value, Inputs, Level 2 [Member]
Impaired Loans	0	0
Other Real Estate	0	0
Mortgage Loan Servicing Rights	0	0
Fair Value, Inputs, Level 3 [Member]
Impaired Loans	5,956	7,851
Other Real Estate	162	266
Mortgage Loan Servicing Rights	$ 4,556	$ 3,967

Note 7 - Revenue from Contrac_3

Note 7 - Revenue from Contracts with Customers - Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Noninterest income from contracts with customers within the scope of ASC 606	$ 2,748	$ 2,490	$ 8,003	$ 6,601
Noninterest income within the scope of other GAAP topics	1,970	3,835	7,047	10,408
Total noninterest income	4,718	6,326	15,050	17,009
Service Charges and Fees on Deposit Accounts [Member]
Noninterest income from contracts with customers within the scope of ASC 606	977	842	2,585	2,498
Interchange Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,278	1,217	3,724	2,808
Investment Commission Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	153	123	624	384
Trust Fee Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	187	197	612	569
Other Charges and Fees for Customer Services [Member]
Noninterest income from contracts with customers within the scope of ASC 606	$ 153	$ 111	$ 458	$ 342

Note 8 - Business Combination_2

Note 8 - Business Combination (Details Textual)	Jul. 01, 2020USD ($)shares	Oct. 01, 2019USD ($)shares	Sep. 30, 2020USD ($)	Sep. 30, 2020USD ($)
Stock Issued During Period, Value, Acquisitions			$ 15,493,000	$ 15,494,000
County Bank Corp ("County") [Member]
Number of Branch Offices		14
Number of Loan Office		1
Community Shores Bank Corp ("Community Shores") [Member]
Number of Branch Offices	4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total	$ 244,535,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Total Loans	174,800,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Total Deposits	$ 227,832,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares	524,139
Business Acquisition, Equity Interest Issued or Issuable, Number of Fractional Shares (in shares) | shares	84
Payments to Acquire Businesses, Gross	$ 5,390,000
Business Combination, Consideration Transferred, Total	$ 20,881,000
County Bank Corp ("County") [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total		$ 672,762,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Total Loans		424,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Total Deposits		573,601,000
Business Combination, Consideration Transferred, Total		$ 107,945,000
County Bank Corp ("County") [Member] | Common Stock [Member]
Stock Issued During Period, Shares, Acquisitions (in shares) | shares		3,603,872
Stock Issued During Period, Value, Acquisitions		$ 108,000,000
County Bank Corp ("County") [Member] | Fractional Stock [Member]
Stock Issued During Period, Shares, Acquisitions (in shares) | shares		299

Note 8 - Business Combination -

Note 8 - Business Combination - Allocation of Purchase Price (Details) - USD ($) $ in Thousands	Jul. 01, 2020	Oct. 01, 2019	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill, Ending Balance			$ 59,946	$ 60,506
Community Shores Bank Corp ("Community Shores") [Member]
Business Combination, Consideration Transferred, Total	$ 20,881
Cash and cash equivalents	41,023
Securities available for sale	20,023
Federal Home Loan Bank and Federal Reserve Bank stock	300
Originated loans	174,802
Premises and equipment	6,204
Other real estate owned	346
Deposit based intangible	760
Other assets	1,077
Total assets	244,535
Non-interest bearing deposits	65,499
Interest bearing deposits	162,333
Total deposits	227,832
Subordinated debentures	3,039
Other liabilities	136
Total liabilities	231,007
Net assets acquired	13,528
Goodwill, Ending Balance	7,353			$ 7,300
Consideration	$ 20,881
County Bank Corp ("County") [Member]
Business Combination, Consideration Transferred, Total		$ 107,945
Cash and cash equivalents		20,638
Securities available for sale		474
Federal Home Loan Bank and Federal Reserve Bank stock		2,915
Originated loans		390,116
Premises and equipment		9,271
Other real estate owned		1,364
Deposit based intangible		6,359
Other assets		4,002
Total assets		672,762
Non-interest bearing deposits		124,113
Interest bearing deposits		449,488
Total deposits		573,601
Other liabilities		3,282
Total liabilities		603,683
Net assets acquired		69,079
Goodwill, Ending Balance		38,866			$ 38,900
Consideration		107,945
Securities available for sale		187,230
Loans to other financial institutions		33,481
Bank owned life insurance		16,912
Federal funds purchased		3,800
Advances from Federal Home Loan Bank		$ 23,000