ChoiceOne Financial Services (COFS) 10-Q 12 Aug 22 2022 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Jul. 31, 2022
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	Q2
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
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		7,507,769

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Assets
Cash and due from banks	$ 39,946	$ 31,537
Time deposits in other financial institutions	350	350
Cash and cash equivalents	40,296	31,887
Equity securities, at fair value (Note 2)	8,288	8,492
Securities available for sale, at fair value (Note 2)	566,142	1,098,885
Securities held to maturity, at amortized cost (Note 2)	429,675	0
Federal Home Loan Bank stock	3,493	3,824
Federal Reserve Bank stock	5,064	5,064
Loans held for sale	10,628	9,351
Loans to other financial institutions	37,422	42,632
Loans (Note 3)	1,081,389	1,016,848
Allowance for loan losses (Note 3)	(7,416)	(7,688)
Loans, net	1,073,973	1,009,160
Premises and equipment, net	29,122	29,880
Other real estate owned, net	0	194
Cash value of life insurance policies	43,774	43,356
Goodwill	59,946	59,946
Core deposit intangible	3,358	3,962
Other assets	49,024	20,049
Total assets	2,360,205	2,366,682
Liabilities
Deposits – noninterest-bearing	578,927	560,931
Deposits – interest-bearing	1,559,577	1,491,363
Total deposits	2,138,504	2,052,294
Borrowings	7,000	50,000
Subordinated debentures	35,140	35,017
Other liabilities	13,101	7,702
Total liabilities	2,193,745	2,145,013
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: 7,503,072 at June 30, 2022 and 7,510,379 at December 31, 2021	171,804	171,913
Retained earnings	59,728	52,332
Accumulated other comprehensive loss, net	(65,072)	(2,576)
Total shareholders’ equity	166,460	221,669
Total liabilities and shareholders’ equity	$ 2,360,205	$ 2,366,682

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Jun. 30, 2022	Dec. 31, 2021
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)	7,503,072	7,510,379

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Interest income
Loans, including fees	$ 12,523	$ 11,565	$ 24,821	$ 24,247
Securities:
Taxable	3,522	2,396	7,029	4,252
Tax exempt	1,559	1,446	3,214	2,543
Other	62	12	76	32
Total interest income	17,666	15,419	35,140	31,074
Interest expense
Deposits	996	839	1,779	1,719
Advances from Federal Home Loan Bank	2	2	3	3
Other	379	70	748	156
Total interest expense	1,377	911	2,530	1,878
Net interest income	16,289	14,508	32,610	29,196
Provision for loan losses	0	166	0	416
Net interest income after provision for loan losses	16,289	14,342	32,610	28,780
Noninterest income
Customer service charges	2,353	2,134	4,542	4,054
Insurance and investment commissions	233	198	438	471
Gains on sales of loans	887	1,771	1,691	3,917
Net gains (losses) on sales of securities	(427)	2	(427)	3
Net gains on sales and write downs of other assets	1	(4)	172	1
Earnings on life insurance policies	254	191	534	377
Trust income	176	253	354	425
Change in market value of equity securities	(327)	(119)	(683)	489
Other	280	306	655	595
Total noninterest income	3,430	4,732	7,276	10,332
Noninterest expense
Salaries and benefits	7,537	6,999	15,143	14,167
Occupancy and equipment	1,518	1,498	3,143	3,053
Data processing	1,578	1,673	3,322	3,102
Professional fees	559	943	1,069	1,672
Supplies and postage	166	124	357	224
Advertising and promotional	147	207	279	352
Intangible amortization	322	352	604	659
FDIC insurance	225	156	450	308
Other	1,105	1,177	2,480	2,120
Total noninterest expense	13,157	13,129	26,847	25,657
Income before income tax	6,562	5,945	13,039	13,455
Income tax expense	947	902	1,896	2,174
Net income	$ 5,615	$ 5,043	$ 11,143	$ 11,281
Basic earnings per share (Note 4) (in dollars per share)	$ 0.75	$ 0.65	$ 1.49	$ 1.45
Diluted earnings per share (Note 4) (in dollars per share)	0.75	0.65	1.49	1.45
Dividends declared per share (in dollars per share)	$ 0.25	$ 0.22	$ 0.50	$ 0.44

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Net income	$ 5,615	$ 5,043	$ 11,143	$ 11,281
Other comprehensive income:
Change in net unrealized gain (loss) on available-for-sale securities	(31,574)	11,662	(74,512)	(5,291)
Change in net unrealized gain (loss) on available-for-sale securities, Income tax benefit (expense)	6,631	(2,449)	15,648	1,111
Less: reclassification adjustment for net (gain) loss included in net income	427	(1)	427	(3)
Less: reclassification adjustment for net (gain) loss included in net income, Income tax benefit (expense)	(90)	0	(90)	1
Less: net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity	0	0	3,404	0
Less: net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity, Income tax benefit (expense)	0	0	(715)	0
Unrealized gain (loss) on available-for-sale securities, net of tax	(24,606)	9,212	(55,838)	(4,182)
Reclassification of unrealized gain (loss) upon transfer of securities from available-for-sale to held-to-maturity	0	0	(3,404)	0
Reclassification of unrealized gain (loss) upon transfer of securities from available-for-sale to held-to-maturity, Income tax benefit (expense)	0	0	715	0
Less: amortization of net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity	74	0	244	0
Less: amortization of net unrealized (gains) losses on securities transferred from available-for-sale to held-to-maturity, Income tax benefit (expense)	(16)	0	(51)	0
Unrealized loss on held to maturity securities, net of tax	58	0	(2,496)	0
Change in net unrealized gain (loss) on derivatives	(5,576)	0	(5,576)	0
Change in net unrealized gain (loss) on derivatives, Income tax benefit (expense)	1,171	0	1,171	0
Less: amortization of net unrealized (gains) losses included in net income	307	0	307	0
Less: amortization of net unrealized (gains) losses included in net income, Income tax benefit (expense)	(64)	0	(64)	0
Unrealized gain (loss) on derivative instruments, net of tax	(4,162)	0	(4,162)	0
Other comprehensive income (loss), net of tax	(28,710)	9,212	(62,496)	(4,182)
Comprehensive income (loss)	$ (23,095)	$ 14,255	$ (51,353)	$ 7,099

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)	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, 2020					7,796,352
Balance at Dec. 31, 2020					$ 178,750,000	$ 37,490,000	$ 11,028,000	$ 227,268,000
Net income						11,281,000		11,281,000
Other comprehensive income (loss)							(4,182,000)	(4,182,000)
Shares issued (in shares)					11,886
Shares issued					$ 281,000			281,000
Effect of employee stock purchases					13,000			13,000
Stock-based compensation expense					$ 176,000			176,000
Shares repurchased (in shares)					(115,701)
Shares repurchased					$ (2,897,000)			(2,897,000)
Cash dividends declared		$ (3,419,000)		$ (3,419,000)
Balance (in shares) at Jun. 30, 2021					7,692,537
Balance at Jun. 30, 2021					$ 176,323,000	45,352,000	6,846,000	228,521,000
Balance (in shares) at Mar. 31, 2021					7,802,285
Balance at Mar. 31, 2021					$ 178,993,000	42,012,000	(2,366,000)	218,639,000
Net income						5,043,000		5,043,000
Other comprehensive income (loss)							9,212,000	9,212,000
Shares issued (in shares)					5,953
Shares issued					$ 106,000			106,000
Effect of employee stock purchases					9,000			9,000
Stock-based compensation expense					$ 112,000			112,000
Shares repurchased (in shares)					(115,701)
Shares repurchased					$ (2,897,000)			(2,897,000)
Cash dividends declared		(1,703,000)		(1,703,000)
Balance (in shares) at Jun. 30, 2021					7,692,537
Balance at Jun. 30, 2021					$ 176,323,000	45,352,000	6,846,000	$ 228,521,000
Balance (in shares) at Dec. 31, 2021					7,510,379			7,510,379
Balance at Dec. 31, 2021					$ 171,913,000	52,332,000	(2,576,000)	$ 221,669,000
Net income						11,143,000		11,143,000
Other comprehensive income (loss)							(62,496,000)	(62,496,000)
Shares issued (in shares)					18,592
Shares issued					$ 272,000			272,000
Effect of employee stock purchases					13,000			13,000
Stock-based compensation expense					$ 288,000			$ 288,000
Shares repurchased (in shares)					(25,899)			(25,899)
Shares repurchased					$ (682,000)			$ (682,000)
Cash dividends declared		(3,747,000)		(3,747,000)
Balance (in shares) at Jun. 30, 2022					7,503,072			7,503,072
Balance at Jun. 30, 2022					$ 171,804,000	59,728,000	(65,072,000)	$ 166,460,000
Balance (in shares) at Mar. 31, 2022					7,489,812
Balance at Mar. 31, 2022					$ 171,492,000	55,988,000	(36,362,000)	191,118,000
Net income						5,615,000		5,615,000
Other comprehensive income (loss)							(28,710,000)	(28,710,000)
Shares issued (in shares)					13,260
Shares issued					$ 139,000			139,000
Effect of employee stock purchases					6,000			6,000
Stock-based compensation expense					$ 167,000			$ 167,000
Cash dividends declared		$ (1,875,000)		$ (1,875,000)
Effect of employee stock purchases (in shares)
Balance (in shares) at Jun. 30, 2022					7,503,072			7,503,072
Balance at Jun. 30, 2022					$ 171,804,000	$ 59,728,000	$ (65,072,000)	$ 166,460,000

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Cash Dividend [Member]
Dividends declared, per share (in dollars per share)	$ 0.25	$ 0.22	$ 0.50	$ 0.44
Dividends declared, per share (in dollars per share)	$ 0.25	$ 0.22	$ 0.50	$ 0.44

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net income	$ 11,143	$ 11,281
Adjustments to reconcile net income to net cash from operating activities:
Provision for loan losses	0	416
Depreciation	1,356	1,299
Amortization	5,506	4,336
Compensation expense on employee and director stock purchases, stock options, and restricted stock units	493	404
Net losses (gains) on sales of available for sale securities	427	(3)
Net change in market value of equity securities	683	(489)
Gains on sales of loans	(1,691)	(3,917)
Loans originated for sale	(53,750)	(122,993)
Proceeds from loan sales	53,480	125,714
Earnings on bank-owned life insurance	(534)	(377)
Proceeds from BOLI policy	130	0
Earnings on death benefit from bank-owned life insurance	(14)	0
(Gains)/losses on sales of other real estate owned	(41)	(4)
Proceeds from sales of other real estate owned	235	270
Deferred federal income tax (benefit)/expense	169	506
Net change in:
Other assets	(768)	(992)
Other liabilities	5,480	1,693
Net cash provided by operating activities	22,304	17,144
Cash flows from investing activities:
Sales of securities available for sale	31,828	0
Maturities, prepayments and calls of securities available for sale	27,404	28,104
Maturities, prepayments and calls of securities held to maturity	3,485	0
Purchases of securities available for sale	(32,676)	(322,009)
Purchases of securities held to maturity	(5,748)	0
Loan originations and payments, net	(59,602)	100,799
Additions to premises and equipment	(701)	(1,461)
Proceeds from (payments for) derivative contracts, net	(16,745)	0
Net cash provided by (used in) investing activities	(52,755)	(194,567)
Cash flows from financing activities:
Net change in deposits	86,210	206,157
Net change in short term borrowings	(43,000)	(6,685)
Issuance of common stock	80	66
Repurchase of common stock	(682)	(2,897)
Cash dividends	(3,747)	(3,419)
Net cash provided by financing activities	38,861	193,222
Net change in cash and cash equivalents	8,409	15,799
Beginning cash and cash equivalents	31,887	79,519
Ending cash and cash equivalents	40,296	95,318
Supplemental disclosures of cash flow information:
Cash paid for interest	2,182	1,965
Cash paid for income taxes	0	901
Loans transferred to other real estate owned	$ 0	$ 260

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1 Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. ("ChoiceOne"), its wholly-owned subsidiary, ChoiceOne Bank, and ChoiceOne Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. 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 such financial statements. Operating results for the six June 30, 2022 not may December 31, 2022 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, 2021 Use of Estimates To prepare financial statements in conformity with GAAP, ChoiceOne’s 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. 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 may Investment Securities Investment securities for which ChoiceOne has the intent and ability to hold to maturity are classified as held to maturity and are carried at amortized cost. Investment securities not Loans to Other Financial Institutions Loans to other financial institutions are made for the purpose of providing a warehouse line of credit to facilitate funding of residential mortgage loan originations at other financial institutions. The loans are short-term in nature and are designed to provide funding for the time period between the loan origination and its subsequent sale in the secondary market. Loans to other financial institutions earn a share of interest income, determined by the contract, from when the loan is funded to when the loan is sold on the secondary market. Loans to other financial institutions are excluded from Note 3. No 30 June 30, 2022. 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 Goodwill Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of the acquired tangible assets and liabilities and identifiable intangible assets. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not Core Deposit Intangible Core deposit intangible represents the value of the acquired customer core deposit bases and is included as an asset on the consolidated balance sheets. The core deposit intangible has an estimated finite life, is amortized on an accelerated basis over a 120 Stock Transactions A total of shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $192,000 under the terms of the Directors’ Stock Purchase Plan in the first of 2022 . A total of shares for a cash price of $80,000 were issued under the Employee Stock Purchase Plan in the first six of 2022 . ChoiceOne repurchased 25,899 shares for $682,000, or a weighted average all-in cost per share of $26.35, during the first 2022. April 2021 No second 2022. Allowance for Loan Losses The allowance for loan losses is a valuation allowance for probable incurred credit losses. The allowance for loan losses is increased by the provision for loan losses and decreased by loans charged off less any recoveries of charged off loans. Management estimates the allowance for loan losses required based on past loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, economic conditions, and other factors. Allocations of the allowance for loan losses may not The allowance for loan losses consists of general and specific components. The general component covers non-impaired loans and is based on historical loss experience adjusted for current factors. Management's adjustment for current factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, experience and ability of lending staff, national and economic trends and conditions, industry conditions, trends in real estate values, and other conditions. The specific component relates to loans that are individually classified as impaired. A loan is impaired when full payment under the loan terms is not not not 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 no may may December 15, 2022, may

Note 2 - Securities

Note 2 - Securities	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 2 On January 1, 2022, No June 30, 2022. The fair value of equity securities and the related gross unrealized gains and (losses) recognized in noninterest income were as follows: June 30, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 8,432 $ 405 $ (549 ) $ 8,288 December 31, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 7,953 $ 665 $ (126 ) $ 8,492 The following tables present the amortized cost and fair value of investment securities at the dates indicated and the corresponding amounts of gross unrealized gains and losses, including the corresponding amounts of gross unrealized gains and losses on investment securities available for sale recognized in accumulated other comprehensive income: June 30, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Treasury notes and bonds $ 93,040 $ - $ (9,397 ) $ 83,643 State and municipal 300,824 34 (44,197 ) 256,661 Mortgage-backed 230,842 5 (19,719 ) 211,128 Corporate 1,256 - (18 ) 1,238 Asset-backed securities 14,122 - (650 ) 13,472 Total $ 640,084 $ 39 $ (73,981 ) $ 566,142 Held to Maturity: U.S. Government and federal agency $ 2,963 $ - $ (283 ) $ 2,680 State and municipal 203,267 - (32,638 ) 170,629 Mortgage-backed 202,595 - (23,007 ) 179,588 Corporate 19,593 - (1,013 ) 18,580 Asset-backed securities 1,257 - (67 ) 1,190 Total $ 429,675 $ - $ (57,008 ) $ 372,667 December 31, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Government and federal agency $ 2,001 $ 7 $ - $ 2,008 U.S. Treasury notes and bonds 93,267 23 (1,311 ) 91,979 State and municipal 528,252 10,704 (4,109 ) 534,847 Mortgage-backed 441,383 781 (9,049 ) 433,115 Corporate 20,856 19 (233 ) 20,642 Asset-backed securities 16,387 - (93 ) 16,294 Total $ 1,102,146 $ 11,534 $ (14,795 ) $ 1,098,885 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 six June 30, 2022 or in the same periods in 2021 . 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 June 30, 2022 June 30, 2022 Available for Sale Securities maturing within: Fair Value Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2022 U.S. Treasury notes and bonds $ 2,000 $ - $ 81,643 $ - $ 83,643 State and municipal 16,426 8,873 75,501 155,861 256,661 Corporate 500 505 233 - 1,238 Asset-backed securities - 9,741 3,731 - 13,472 Total debt securities 18,926 19,119 161,108 155,861 355,014 Mortgage-backed securities 18,793 101,454 90,244 637 211,128 Total Available for Sale $ 37,719 $ 120,573 $ 251,352 $ 156,498 $ 566,142 Held to Maturity Securities maturing within: Amortized Cost Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2022 U.S. Government and federal agency $ - $ - $ 2,963 $ - $ 2,963 State and municipal 2,724 5,112 89,248 106,183 203,267 Corporate - 250 18,343 1,000 19,593 Asset-backed securities - 1,257 - - 1,257 Total debt securities 2,724 6,619 110,554 107,183 227,080 Mortgage-backed securities 6,525 45,672 150,398 - 202,595 Total Held to Maturity $ 9,249 $ 52,291 $ 260,952 $ 107,183 $ 429,675 Following is information regarding unrealized gains and losses on equity securities for the three six June 30, 2022 2021: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Net gains and (losses) recognized during the period $ (327 ) $ (119 ) $ (683 ) $ 489 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 $ (327 ) $ (119 ) $ (683 ) $ 489

Note 3 - Loans and Allowance fo

Note 3 - Loans and Allowance for Loan Losses	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 Beginning balance $ 387 $ 1,752 $ 304 $ 3,690 $ 37 $ 589 $ 842 $ 7,601 Charge-offs — (100 ) (144 ) - — - — (244 ) Recoveries — 2 55 1 — 1 — 59 Provision (255 ) (41 ) 94 533 8 101 (440 ) - Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Allowance for Loan Losses Six Months Ended June 30, 2022 Beginning balance $ 448 $ 1,454 $ 290 $ 3,705 $ 110 $ 671 $ 1,010 $ 7,688 Charge-offs (131 ) (255 ) — — — — (386 ) Recoveries 4 106 2 — 2 — 114 Provision (316 ) 286 168 517 (65 ) 18 (608 ) - Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Individually evaluated for impairment $ 1 $ 52 $ 1 $ 7 $ — $ 154 $ — $ 215 Collectively evaluated for impairment $ 131 $ 1,561 $ 308 $ 4,217 $ 45 $ 537 $ 402 $ 7,201 Loans June 30, 2022 Individually evaluated for impairment $ 320 $ 159 $ 7 $ 149 $ — $ 2,052 $ 2,687 Collectively evaluated for impairment 58,743 204,149 38,359 555,787 17,950 188,257 1,063,245 Acquired with deteriorated credit quality — 4,549 10 9,227 — 1,671 15,457 Ending balance $ 59,063 $ 208,857 $ 38,376 $ 565,163 $ 17,950 $ 191,980 $ 1,081,389 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 June 30, 2021 Beginning balance $ 342 $ 1,599 $ 247 $ 4,345 $ 74 $ 1,024 $ 109 $ 7,740 Charge-offs - (24 ) (76 ) - - - - (100 ) Recoveries - 64 35 42 - 3 - 144 Provision 32 (116 ) 37 (10 ) - (167 ) 390 166 Ending balance $ 374 $ 1,523 $ 243 $ 4,377 $ 74 $ 860 $ 499 $ 7,950 Allowance for Loan Losses Six Months Ended June 30, 2021 Beginning balance $ 257 $ 1,327 $ 317 $ 4,178 $ 97 $ 1,300 $ 117 $ 7,593 Charge-offs — (98 ) (147 ) (48 ) — - — (293 ) Recoveries — 73 113 43 — 5 — 234 Provision 117 221 (40 ) 204 (23 ) (445 ) 382 416 Ending balance $ 374 $ 1,523 $ 243 $ 4,377 $ 74 $ 860 $ 499 $ 7,950 Individually evaluated for impairment $ 138 $ 20 $ - $ 56 $ — $ 148 $ — $ 362 Collectively evaluated for impairment $ 236 $ 1,503 $ 243 $ 4,321 $ 74 $ 712 $ 499 $ 7,588 Loans June 30, 2021 Individually evaluated for impairment $ 3,167 $ 184 $ - $ 1,140 $ — $ 2,333 $ 6,824 Collectively evaluated for impairment 43,400 259,034 33,354 461,941 15,440 165,318 978,487 Acquired with deteriorated credit quality — 5,814 16 10,906 — 2,540 19,276 Ending balance $ 46,567 $ 265,032 $ 33,370 $ 473,987 $ 15,440 $ 170,191 $ 1,004,587 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, 2021 Individually evaluated for impairment $ 251 $ 95 $ 2 $ 9 $ - $ 146 $ - $ 503 Collectively evaluated for impairment $ 197 $ 1,359 $ 288 $ 3,696 $ 110 $ 525 $ 1,010 $ 7,185 Loans December 31, 2021 Individually evaluated for impairment $ 2,616 $ 339 $ 14 $ 273 $ - $ 2,191 $ 5,433 Collectively evaluated for impairment 62,203 197,656 35,148 515,528 19,066 164,647 994,248 Acquired with deteriorated credit quality - 5,029 12 10,083 - 2,043 17,167 Ending balance $ 64,819 $ 203,024 $ 35,174 $ 525,884 $ 19,066 $ 168,881 $ 1,016,848 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 June 30, December 31, June 30, December 31, June 30, December 31, 2022 2021 2022 2021 2022 2021 Pass $ 58,429 $ 61,864 $ 206,399 $ 201,202 $ 559,653 $ 519,537 Special Mention 313 339 1,342 300 739 778 Substandard 321 2,616 1,116 1,266 4,771 5,569 Doubtful - - - 256 - - $ 59,063 $ 64,819 $ 208,857 $ 203,024 $ 565,163 $ 525,884 Consumer Credit Exposure - Credit Risk Profile Based On Payment Activity (Dollars in thousands) Consumer Construction Real Estate Residential Real Estate June 30, December 31, June 30, December 31, June 30, December 31, 2022 2021 2022 2021 2022 2021 Performing $ 38,368 $ 35,174 $ 17,950 $ 19,066 $ 191,152 $ 168,031 Nonperforming - - - - - - Nonaccrual 8 - - - 828 850 $ 38,376 $ 35,174 $ 17,950 $ 19,066 $ 191,980 $ 168,881 The following table provides information on loans that were considered troubled debt restructurings ("TDRs") that were modified during the three six June 30, 2022 and June 30, 2021 Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 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 $ 258 $ 258 Commercial and industrial 1 19 19 1 19 19 Total 1 $ 19 $ 19 2 $ 277 $ 277 Three Months Ended June 30, 2021 Six Months Ended June 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 $ 2,320 $ 2,320 Commercial Real Estate - - - 2 1,210 1,210 Total - $ - $ - 8 $ 3,530 $ 3,530 There were no TDRs as of June 30, 2022 30 three six June 30, 2022, June 30, 2021 30 three six June 30, 2021, Three Months Ended Six Months Ended June 30, 2021 June 30, 2021 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Commercial and industrial 1 $ 52 1 $ 52 Commercial Real Estate 1 184 1 184 Total 2 $ 236 2 $ 236 Impaired loans by loan category follow: Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance June 30, 2022 With no related allowance recorded Agricultural $ 314 $ 428 $ - Commercial and industrial - - - Consumer - - - Construction real estate - - - Commercial real estate - - - Residential real estate 439 469 - Subtotal 753 897 - With an allowance recorded Agricultural 6 7 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 - Commercial real estate - - 7 Residential real estate 1,613 1,644 154 Subtotal 1,934 1,998 215 Total Agricultural 320 435 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 - Commercial real estate - - 7 Residential real estate 2,052 2,113 154 Total $ 2,687 $ 2,895 $ 215 Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance December 31, 2021 With no related allowance recorded Agricultural $ 314 $ 428 $ - Commercial and industrial - - - Consumer - - - Construction real estate - - - Commercial real estate 94 94 - Residential real estate 164 172 - Subtotal 572 694 - With an allowance recorded Agricultural 2,302 2,302 251 Commercial and industrial 339 363 95 Consumer 14 15 2 Construction real estate - - - Commercial real estate 179 179 9 Residential real estate 2,027 2,084 146 Subtotal 4,861 4,943 503 Total Agricultural 2,616 2,730 251 Commercial and industrial 339 363 95 Consumer 14 15 2 Construction real estate - - - Commercial real estate 273 273 9 Residential real estate 2,191 2,256 146 Total $ 5,433 $ 5,637 $ 503 The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three six June 30, 2022 June 30, 2021: Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ - Commercial and industrial 46 - Consumer - - Construction real estate - - Commercial real estate - - Residential real estate 220 - Subtotal 580 - With an allowance recorded Agricultural 1,117 - Commercial and industrial 211 1 Consumer 20 - Construction real estate - - Commercial real estate 153 2 Residential real estate 1,733 12 Subtotal 3,234 15 Total Agricultural 1,431 - Commercial and industrial 257 1 Consumer 20 - Construction real estate - - Commercial real estate 153 2 Residential real estate 1,953 12 Total $ 3,814 $ 15 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended June 30, 2021 With no related allowance recorded Agricultural $ 778 $ 24 Commercial and industrial 993 - Consumer - - Construction real estate 27 - Commercial real estate 1,749 13 Residential real estate 267 - Subtotal 3,814 37 With an allowance recorded Agricultural 1,451 16 Commercial and industrial 165 - Consumer 3 - Construction real estate - - Commercial real estate 642 3 Residential real estate 2,280 15 Subtotal 4,541 34 Total Agricultural 2,229 40 Commercial and industrial 1,158 - Consumer 3 - Construction real estate 27 - Commercial real estate 2,391 16 Residential real estate 2,547 15 Total $ 8,355 $ 71 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Six Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ - Commercial and industrial 31 - Consumer - - Construction real estate - - Commercial real estate 31 - Residential real estate 201 - Subtotal 577 - With an allowance recorded Agricultural 1,512 - Commercial and industrial 254 2 Consumer 18 - Construction real estate - - Commercial real estate 162 5 Residential real estate 1,831 29 Subtotal 3,777 36 Total Agricultural 1,826 - Commercial and industrial 285 2 Consumer 18 - Construction real estate - - Commercial real estate 193 5 Residential real estate 2,032 29 Total $ 4,354 $ 36 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Six Months Ended June 30, 2021 With no related allowance recorded Agricultural $ 993 $ 52 Commercial and industrial 731 - Consumer - - Construction real estate - - Commercial real estate 1,698 32 Residential real estate 320 - Subtotal 3,742 84 With an allowance recorded Agricultural 2,177 35 Commercial and industrial 174 1 Consumer - - Construction real estate - - Commercial real estate 372 6 Residential real estate 2,141 33 Subtotal 4,864 75 Total Agricultural 3,170 87 Commercial and industrial 905 1 Consumer - - Construction real estate - - Commercial real estate 2,070 38 Residential real estate 2,461 33 Total $ 8,606 $ 159 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 June 30, 2022 Agricultural $ - $ - $ - $ - $ 59,063 $ 59,063 $ - Commercial and industrial 142 - 93 235 208,622 208,857 - Consumer - - - - 38,376 38,376 - Commercial real estate - - - - 565,163 565,163 - Construction real estate - - - - 17,950 17,950 - Residential real estate 29 197 580 806 191,174 191,980 - $ 171 $ 197 $ 673 $ 1,041 $ 1,080,348 $ 1,081,389 $ - December 31, 2021 Agricultural $ - $ - $ - $ - $ 64,819 $ 64,819 $ - Commercial and industrial 21 - 88 109 202,915 203,024 - Consumer 70 15 - 85 35,089 35,174 - Commercial real estate 422 13 279 714 525,170 525,884 - Construction real estate 1,149 1,235 - 2,384 16,682 19,066 - Residential real estate 1,489 306 454 2,249 166,632 168,881 - $ 3,151 $ 1,569 $ 821 $ 5,541 $ 1,011,307 $ 1,016,848 $ - ( 1 Nonaccrual loans by loan category follow: (Dollars in thousands) June 30, December 31, 2022 2021 Agricultural $ 314 $ 313 Commercial and industrial 92 285 Consumer 8 - Commercial real estate - 279 Residential real estate 828 850 $ 1,242 $ 1,727 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 the County Bank Corp. acquired loan portfolio for the years ended December 31, 2019, December 31, 2020, December 31, 2021 six June 30, 2022 (Dollars in thousands) Acquired Acquired Acquired Impaired Non-impaired Total Balance, January 1, 2019 $ - $ - $ - Merger with County Bank Corp. on October 1, 2019 185 1,894 2,079 Accretion October 1, 2019 through December 31, 2019 - (75 ) (75 ) Balance January 1, 2020 185 1,819 2,004 Accretion January 1, 2020 through December 31, 2020 (50 ) (295 ) (345 ) Balance January 1, 2021 135 1,524 1,659 Accretion January 1, 2021 through December 31, 2021 (247 ) (348 ) (595 ) Transfer from non-accretable to accretable yield 400 - 400 Balance January 1, 2022 288 1,176 1,464 Transfer from non-accretable to accretable yield 1,150 - 1,150 Accretion January 1, 2022 through June 30, 2022 (222 ) 34 (188 ) Balance, June 30, 2022 $ 1,216 $ 1,210 $ 2,426 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 years ended December 31, 2020 December 31, 2021 six June 30, 2022 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, January 1, 2021 843 455 1,298 Accretion January 1, 2021 through December 31, 2021 (321 ) (258 ) (579 ) Balance January 1, 2022 522 197 719 Transfer from non-accretable to accretable yield 874 - 874 Accretion January 1, 2022 through June 30, 2022 (578 ) (197 ) (775 ) Balance, June 30, 2022 $ 818 $ - $ 818

Note 4 - Earnings Per Share

Note 4 - Earnings Per Share	6 Months Ended
	Jun. 30, 2022
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 Six Months Ended (Dollars in thousands, except share data) June 30, June 30, 2022 2021 2022 2021 Basic Net income $ 5,615 $ 5,043 $ 11,143 $ 11,281 Weighted average common shares outstanding 7,499,497 7,769,485 7,497,492 7,785,098 Basic earnings per common shares $ 0.75 $ 0.65 $ 1.49 $ 1.45 Diluted Net income $ 5,615 $ 5,043 $ 11,143 $ 11,281 Weighted average common shares outstanding 7,499,497 7,769,485 7,497,492 7,785,098 Plus dilutive stock options and restricted stock units 11,027 9,600 13,766 10,577 Weighted average common shares outstanding and potentially dilutive shares 7,510,524 7,779,085 7,511,258 7,795,675 Diluted earnings per common share $ 0.75 $ 0.65 $ 1.49 $ 1.45 There were 15,000 stock options that were considered anti-dilutive to earnings per share for the three six June 30, 2022. three June 30, 2021 six June 30, 2021. three June 30, 2022. six June 30, 2022. three June 30, 2021. six June 30, 2021. no 2022.

Note 5 - Financial Instruments

Note 5 - Financial Instruments	6 Months Ended
	Jun. 30, 2022
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) June 30, 2022 Assets Cash and cash equivalents $ 40,296 $ 40,296 $ 40,296 $ - $ - Equity securities at fair value 8,288 8,288 6,462 - 1,826 Securities available for sale 566,142 566,142 - 566,142 - Securities held to maturity 429,675 372,667 - 357,723 14,944 Federal Home Loan Bank and Federal Reserve Bank stock 8,557 8,557 - 8,557 - Loans held for sale 10,628 10,947 - 10,947 - Loans to other financial institutions 37,422 37,422 - 37,422 - Loans, net 1,073,973 1,037,946 - - 1,037,946 Accrued interest receivable 8,239 8,239 - 8,239 - Interest rate lock commitments 140 140 - 140 - Mortgage loan servicing rights 4,679 5,932 - 5,932 - Interest rate derivative contracts 14,209 14,209 - 14,209 - Liabilities Noninterest-bearing deposits 578,927 578,927 - 578,927 - Interest-bearing deposits 1,559,577 1,556,523 - 1,556,523 - Borrowings 7,000 6,995 - 6,995 - Subordinated debentures 35,140 30,785 - 30,785 - Accrued interest payable 418 418 - 418 - Interest rate derivative contracts 2,393 2,393 - 2,393 - December 31, 2021 Assets Cash and cash equivalents $ 31,887 $ 31,887 $ 31,887 $ - $ - Equity securities at fair value 8,492 8,492 6,724 - 1,768 Securities available for sale 1,098,885 1,098,885 - 1,077,835 21,050 Federal Home Loan Bank and Federal Reserve Bank stock 8,888 8,888 - 8,888 - Loans held for sale 9,351 9,632 - 9,632 - Loans to other financial institutions 42,632 42,632 - 42,632 - Loans, net 1,009,160 999,393 - - 999,393 Accrued interest receivable 8,211 8,211 - 8,211 - Interest rate lock commitments 172 172 - 172 - Mortgage loan servicing rights 4,666 5,522 - 5,522 - Liabilities Noninterest-bearing deposits 560,931 560,931 - 560,931 - Interest-bearing deposits 1,491,363 1,491,135 - 1,491,135 - Borrowings 50,000 50,000 - 50,000 - Subordinated debentures 35,017 33,414 - 33,414 - Accrued interest payable 441 441 - 441 -

Note 6 - Fair Value Measurement

Note 6 - Fair Value Measurements	6 Months Ended
	Jun. 30, 2022
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. Disclosures concerning assets and liabilities measured at fair value are as follows: Assets and Liabilities 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 - June 30, 2022 Equity securities $ 6,462 $ - $ 1,826 $ 8,288 Investment Securities, Available for Sale - June 30, 2022 U. S. Treasury notes and bonds $ - $ 83,643 $ - $ 83,643 State and municipal - 256,661 - 256,661 Mortgage-backed - 211,128 - 211,128 Corporate - 1,238 - 1,238 Asset-backed securities - 13,472 - 13,472 Total $ - $ 566,142 $ - $ 566,142 Derivative Instruments - June 30, 2022 Interest rate derivative contracts - assets $ - $ 14,209 $ - $ 14,209 Interest rate derivative contracts - liabilities $ - $ 2,393 $ - $ 2,393 Equity Securities Held at Fair Value - December 31, 2021 Equity securities $ 6,724 $ - $ 1,768 $ 8,492 Investment Securities, Available for Sale - December 31, 2021 U. S. Government and federal agency $ - $ 2,008 $ - $ 2,008 U. S. Treasury notes and bonds - 91,979 - 91,979 State and municipal - 514,797 20,050 534,847 Mortgage-backed - 433,115 - 433,115 Corporate - 19,642 1,000 20,642 Asset-backed securities - 16,294 - 16,294 Total $ - $ 1,077,835 $ 21,050 $ 1,098,885 Changes in Level 3 Six Months Ended (Dollars in thousands) June 30, 2022 2021 Equity Securities Held at Fair Value Balance, January 1 $ 1,768 $ 1,485 Total realized and unrealized gains included in noninterest income (5 ) (39 ) Net purchases, sales, calls, and maturities 63 220 Net transfers into Level 3 - - Balance, June 30 $ 1,826 $ 1,666 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 June 30 $ (5 ) $ (39 ) Investment Securities, Available for Sale Balance, January 1 $ 21,050 $ 11,423 Total unrealized gains included in other comprehensive income - (264 ) Net purchases, sales, calls, and maturities - 1,966 Net transfers into Level 3 - - Transfer to held to maturity (21,050 ) - Balance, June 30 $ - $ 13,125 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 June 30 $ - $ (250 ) Both observable and unobservable inputs may 3 may Securities categorized as Level 3 June 30, 2022 December 31, 2021, 3 ChoiceOne estimates the fair value of these bonds and equity securities based on the present value of expected future cash flows using management’s best estimate of key assumptions, including forecasted interest yield and payment rates, credit quality and a discount rate commensurate with the current market and other risks involved. 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 June 30, 2022 $ 2,687 $ - $ - $ 2,687 December 31, 2021 $ 5,433 $ - $ - $ 5,433 Other Real Estate June 30, 2022 $ - $ - $ - $ - December 31, 2021 $ 194 $ - $ - $ 194 Mortgage Loan Servicing Rights June 30, 2022 $ 4,679 $ - $ 4,679 $ - December 31, 2021 $ 4,666 $ - $ 4,666 $ - Impaired loans categorized as Level 3

Note 7 - Revenue From Contracts

Note 7 - Revenue From Contracts With Customers	6 Months Ended
	Jun. 30, 2022
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 Six Months Ended June 30, June 30, (Dollars in thousands) 2022 2021 2022 2021 Service charges and fees on deposit accounts $ 1,036 $ 822 $ 2,067 $ 1,608 Interchange income 1,317 1,312 2,475 2,446 Investment commission income 233 198 438 471 Trust fee income 176 253 354 425 Other charges and fees for customer services 125 138 274 304 Noninterest income from contracts with customers within the scope of ASC 606 2,887 2,723 5,608 5,254 Noninterest income within the scope of other GAAP topics 543 2,009 1,668 5,078 Total noninterest income $ 3,430 $ 4,732 $ 7,276 $ 10,332

Note 8 - Derivative and Hedging

Note 8 - Derivative and Hedging Activities	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 8 ChoiceOne is exposed to certain risks relating to its ongoing business operations. ChoiceOne utilizes interest rate derivatives as part of its asset liability management strategy to help manage its interest rate risk position. Derivative instruments represent contracts between parties that result in one one ChoiceOne currently uses interest rate swaps and interest rate caps to manage its exposure to certain fixed and variable rate assets and variable rate liabilities. ChoiceOne recognizes derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. ChoiceOne records derivative assets and derivative liabilities on the balance sheet within other assets and other liabilities, respectively. Changes in the fair value of derivative financial instruments are either recognized in income or in shareholders’ equity as a component of accumulated other comprehensive income or loss depending on whether the derivative financial instrument qualifies for hedge accounting and, if so, whether it qualifies as a fair value hedge or cash flow hedge. Interest rate swaps ChoiceOne uses interest rate swaps as part of its interest rate risk management strategy to add stability to net interest income and to manage its exposure to interest rate movements. Interest rate swaps designated as hedges involve the receipt of variable-rate amounts from a counterparty in exchange for ChoiceOne making fixed-rate payments or the receipt of fixed-rate amounts from a counterparty in exchange for ChoiceOne making variable rate payments, over the life of the agreements without the exchange of the underlying notional amount. In the first six 2022, no In the first six 2022, two eight 2032. Interest rate caps ChoiceOne also uses interest rate caps to provide stability to net interest income and to manage its exposure to interest rate movements. Interest rate caps designated as hedges involve the payment of a fixed premium by ChoiceOne who will then receive payment equivalent to the spread between the current rate and the strike rate until the conclusion of the term from the counterparty. In the first six 2022, two eight 2032. June 30, 2022 December 31, 2021 (Dollars in thousands) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest rate contracts Other Assets $ 14,209 Other Assets $ - Interest rate contracts Other Liabilities $ 2,393 Other Liabilities $ - Location and Amount of Gain or (Loss) Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three months ended June 30, 2022 Six months ended June 30, 2022 Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded $ 422 $ (155 ) $ 422 $ (155 ) Gain or (loss) on fair value hedging relationships: Interest rate contracts: Hedged items $ (71 ) $ - $ - $ - Derivatives designated as hedging instruments $ 71 $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ (153 ) $ - $ (153 ) $ - Gain or (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ - $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ (155 ) $ - $ (155 )

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2022
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, and ChoiceOne Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. 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 such financial statements. Operating results for the six June 30, 2022 not may December 31, 2022 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, 2021
Use of Estimates, Policy [Policy Text Block]	Use of Estimates To prepare financial statements in conformity with GAAP, ChoiceOne’s 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. 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 may
Marketable Securities, Policy [Policy Text Block]	Investment Securities Investment securities for which ChoiceOne has the intent and ability to hold to maturity are classified as held to maturity and are carried at amortized cost. Investment securities not
Mortgage Banking Activity [Policy Text Block]	Loans to Other Financial Institutions Loans to other financial institutions are made for the purpose of providing a warehouse line of credit to facilitate funding of residential mortgage loan originations at other financial institutions. The loans are short-term in nature and are designed to provide funding for the time period between the loan origination and its subsequent sale in the secondary market. Loans to other financial institutions earn a share of interest income, determined by the contract, from when the loan is funded to when the loan is sold on the secondary market. Loans to other financial institutions are excluded from Note 3. No 30 June 30, 2022. 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
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of the acquired tangible assets and liabilities and identifiable intangible assets. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Core Deposit Intangible Core deposit intangible represents the value of the acquired customer core deposit bases and is included as an asset on the consolidated balance sheets. The core deposit intangible has an estimated finite life, is amortized on an accelerated basis over a 120
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 $192,000 under the terms of the Directors’ Stock Purchase Plan in the first of 2022 . A total of shares for a cash price of $80,000 were issued under the Employee Stock Purchase Plan in the first six of 2022 . ChoiceOne repurchased 25,899 shares for $682,000, or a weighted average all-in cost per share of $26.35, during the first 2022. April 2021 No second 2022.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses is a valuation allowance for probable incurred credit losses. The allowance for loan losses is increased by the provision for loan losses and decreased by loans charged off less any recoveries of charged off loans. Management estimates the allowance for loan losses required based on past loan loss experience, the nature and volume of the loan portfolio, information about specific borrower situations and estimated collateral values, economic conditions, and other factors. Allocations of the allowance for loan losses may not The allowance for loan losses consists of general and specific components. The general component covers non-impaired loans and is based on historical loss experience adjusted for current factors. Management's adjustment for current factors is based on trends in delinquencies, trends in charge-offs and recoveries, trends in the volume of loans, changes in underwriting standards, trends in loan review findings, experience and ability of lending staff, national and economic trends and conditions, industry conditions, trends in real estate values, and other conditions. The specific component relates to loans that are individually classified as impaired. A loan is impaired when full payment under the loan terms is not not not
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 no may may December 15, 2022, may

Note 2 - Securities (Tables)

Note 2 - Securities (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]	June 30, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 8,432 $ 405 $ (549 ) $ 8,288 December 31, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value Equity securities $ 7,953 $ 665 $ (126 ) $ 8,492
Debt Securities, Available-for-Sale and Held-to-Maturity [Table Text Block]	June 30, 2022 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Treasury notes and bonds $ 93,040 $ - $ (9,397 ) $ 83,643 State and municipal 300,824 34 (44,197 ) 256,661 Mortgage-backed 230,842 5 (19,719 ) 211,128 Corporate 1,256 - (18 ) 1,238 Asset-backed securities 14,122 - (650 ) 13,472 Total $ 640,084 $ 39 $ (73,981 ) $ 566,142 Held to Maturity: U.S. Government and federal agency $ 2,963 $ - $ (283 ) $ 2,680 State and municipal 203,267 - (32,638 ) 170,629 Mortgage-backed 202,595 - (23,007 ) 179,588 Corporate 19,593 - (1,013 ) 18,580 Asset-backed securities 1,257 - (67 ) 1,190 Total $ 429,675 $ - $ (57,008 ) $ 372,667
Debt Securities, Available-for-Sale [Table Text Block]	December 31, 2021 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Available for Sale: Cost Gains Losses Value U.S. Government and federal agency $ 2,001 $ 7 $ - $ 2,008 U.S. Treasury notes and bonds 93,267 23 (1,311 ) 91,979 State and municipal 528,252 10,704 (4,109 ) 534,847 Mortgage-backed 441,383 781 (9,049 ) 433,115 Corporate 20,856 19 (233 ) 20,642 Asset-backed securities 16,387 - (93 ) 16,294 Total $ 1,102,146 $ 11,534 $ (14,795 ) $ 1,098,885
Investments Classified by Contractual Maturity Date [Table Text Block]	Available for Sale Securities maturing within: Fair Value Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2022 U.S. Treasury notes and bonds $ 2,000 $ - $ 81,643 $ - $ 83,643 State and municipal 16,426 8,873 75,501 155,861 256,661 Corporate 500 505 233 - 1,238 Asset-backed securities - 9,741 3,731 - 13,472 Total debt securities 18,926 19,119 161,108 155,861 355,014 Mortgage-backed securities 18,793 101,454 90,244 637 211,128 Total Available for Sale $ 37,719 $ 120,573 $ 251,352 $ 156,498 $ 566,142 Held to Maturity Securities maturing within: Amortized Cost Less than 1 Year - 5 Years - More than at June 30, (Dollars in thousands) 1 Year 5 Years 10 Years 10 Years 2022 U.S. Government and federal agency $ - $ - $ 2,963 $ - $ 2,963 State and municipal 2,724 5,112 89,248 106,183 203,267 Corporate - 250 18,343 1,000 19,593 Asset-backed securities - 1,257 - - 1,257 Total debt securities 2,724 6,619 110,554 107,183 227,080 Mortgage-backed securities 6,525 45,672 150,398 - 202,595 Total Held to Maturity $ 9,249 $ 52,291 $ 260,952 $ 107,183 $ 429,675
Gain (Loss) on Securities [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Net gains and (losses) recognized during the period $ (327 ) $ (119 ) $ (683 ) $ 489 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 $ (327 ) $ (119 ) $ (683 ) $ 489

Note 3 - Loans and Allowance _2

Note 3 - Loans and Allowance for Loan Losses (Tables)	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 Beginning balance $ 387 $ 1,752 $ 304 $ 3,690 $ 37 $ 589 $ 842 $ 7,601 Charge-offs — (100 ) (144 ) - — - — (244 ) Recoveries — 2 55 1 — 1 — 59 Provision (255 ) (41 ) 94 533 8 101 (440 ) - Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Allowance for Loan Losses Six Months Ended June 30, 2022 Beginning balance $ 448 $ 1,454 $ 290 $ 3,705 $ 110 $ 671 $ 1,010 $ 7,688 Charge-offs (131 ) (255 ) — — — — (386 ) Recoveries 4 106 2 — 2 — 114 Provision (316 ) 286 168 517 (65 ) 18 (608 ) - Ending balance $ 132 $ 1,613 $ 309 $ 4,224 $ 45 $ 691 $ 402 $ 7,416 Individually evaluated for impairment $ 1 $ 52 $ 1 $ 7 $ — $ 154 $ — $ 215 Collectively evaluated for impairment $ 131 $ 1,561 $ 308 $ 4,217 $ 45 $ 537 $ 402 $ 7,201 Loans June 30, 2022 Individually evaluated for impairment $ 320 $ 159 $ 7 $ 149 $ — $ 2,052 $ 2,687 Collectively evaluated for impairment 58,743 204,149 38,359 555,787 17,950 188,257 1,063,245 Acquired with deteriorated credit quality — 4,549 10 9,227 — 1,671 15,457 Ending balance $ 59,063 $ 208,857 $ 38,376 $ 565,163 $ 17,950 $ 191,980 $ 1,081,389 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 June 30, 2021 Beginning balance $ 342 $ 1,599 $ 247 $ 4,345 $ 74 $ 1,024 $ 109 $ 7,740 Charge-offs - (24 ) (76 ) - - - - (100 ) Recoveries - 64 35 42 - 3 - 144 Provision 32 (116 ) 37 (10 ) - (167 ) 390 166 Ending balance $ 374 $ 1,523 $ 243 $ 4,377 $ 74 $ 860 $ 499 $ 7,950 Allowance for Loan Losses Six Months Ended June 30, 2021 Beginning balance $ 257 $ 1,327 $ 317 $ 4,178 $ 97 $ 1,300 $ 117 $ 7,593 Charge-offs — (98 ) (147 ) (48 ) — - — (293 ) Recoveries — 73 113 43 — 5 — 234 Provision 117 221 (40 ) 204 (23 ) (445 ) 382 416 Ending balance $ 374 $ 1,523 $ 243 $ 4,377 $ 74 $ 860 $ 499 $ 7,950 Individually evaluated for impairment $ 138 $ 20 $ - $ 56 $ — $ 148 $ — $ 362 Collectively evaluated for impairment $ 236 $ 1,503 $ 243 $ 4,321 $ 74 $ 712 $ 499 $ 7,588 Loans June 30, 2021 Individually evaluated for impairment $ 3,167 $ 184 $ - $ 1,140 $ — $ 2,333 $ 6,824 Collectively evaluated for impairment 43,400 259,034 33,354 461,941 15,440 165,318 978,487 Acquired with deteriorated credit quality — 5,814 16 10,906 — 2,540 19,276 Ending balance $ 46,567 $ 265,032 $ 33,370 $ 473,987 $ 15,440 $ 170,191 $ 1,004,587 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, 2021 Individually evaluated for impairment $ 251 $ 95 $ 2 $ 9 $ - $ 146 $ - $ 503 Collectively evaluated for impairment $ 197 $ 1,359 $ 288 $ 3,696 $ 110 $ 525 $ 1,010 $ 7,185 Loans December 31, 2021 Individually evaluated for impairment $ 2,616 $ 339 $ 14 $ 273 $ - $ 2,191 $ 5,433 Collectively evaluated for impairment 62,203 197,656 35,148 515,528 19,066 164,647 994,248 Acquired with deteriorated credit quality - 5,029 12 10,083 - 2,043 17,167 Ending balance $ 64,819 $ 203,024 $ 35,174 $ 525,884 $ 19,066 $ 168,881 $ 1,016,848
Financing Receivable Credit Quality Indicators [Table Text Block]	(Dollars in thousands) Agricultural Commercial and Industrial Commercial Real Estate June 30, December 31, June 30, December 31, June 30, December 31, 2022 2021 2022 2021 2022 2021 Pass $ 58,429 $ 61,864 $ 206,399 $ 201,202 $ 559,653 $ 519,537 Special Mention 313 339 1,342 300 739 778 Substandard 321 2,616 1,116 1,266 4,771 5,569 Doubtful - - - 256 - - $ 59,063 $ 64,819 $ 208,857 $ 203,024 $ 565,163 $ 525,884 (Dollars in thousands) Consumer Construction Real Estate Residential Real Estate June 30, December 31, June 30, December 31, June 30, December 31, 2022 2021 2022 2021 2022 2021 Performing $ 38,368 $ 35,174 $ 17,950 $ 19,066 $ 191,152 $ 168,031 Nonperforming - - - - - - Nonaccrual 8 - - - 828 850 $ 38,376 $ 35,174 $ 17,950 $ 19,066 $ 191,980 $ 168,881
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 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 $ 258 $ 258 Commercial and industrial 1 19 19 1 19 19 Total 1 $ 19 $ 19 2 $ 277 $ 277 Three Months Ended June 30, 2021 Six Months Ended June 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 $ 2,320 $ 2,320 Commercial Real Estate - - - 2 1,210 1,210 Total - $ - $ - 8 $ 3,530 $ 3,530 Three Months Ended Six Months Ended June 30, 2021 June 30, 2021 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Commercial and industrial 1 $ 52 1 $ 52 Commercial Real Estate 1 184 1 184 Total 2 $ 236 2 $ 236
Impaired Financing Receivables [Table Text Block]	Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance June 30, 2022 With no related allowance recorded Agricultural $ 314 $ 428 $ - Commercial and industrial - - - Consumer - - - Construction real estate - - - Commercial real estate - - - Residential real estate 439 469 - Subtotal 753 897 - With an allowance recorded Agricultural 6 7 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 - Commercial real estate - - 7 Residential real estate 1,613 1,644 154 Subtotal 1,934 1,998 215 Total Agricultural 320 435 1 Commercial and industrial 159 190 52 Consumer 7 8 1 Construction real estate 149 149 - Commercial real estate - - 7 Residential real estate 2,052 2,113 154 Total $ 2,687 $ 2,895 $ 215 Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance December 31, 2021 With no related allowance recorded Agricultural $ 314 $ 428 $ - Commercial and industrial - - - Consumer - - - Construction real estate - - - Commercial real estate 94 94 - Residential real estate 164 172 - Subtotal 572 694 - With an allowance recorded Agricultural 2,302 2,302 251 Commercial and industrial 339 363 95 Consumer 14 15 2 Construction real estate - - - Commercial real estate 179 179 9 Residential real estate 2,027 2,084 146 Subtotal 4,861 4,943 503 Total Agricultural 2,616 2,730 251 Commercial and industrial 339 363 95 Consumer 14 15 2 Construction real estate - - - Commercial real estate 273 273 9 Residential real estate 2,191 2,256 146 Total $ 5,433 $ 5,637 $ 503 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ - Commercial and industrial 46 - Consumer - - Construction real estate - - Commercial real estate - - Residential real estate 220 - Subtotal 580 - With an allowance recorded Agricultural 1,117 - Commercial and industrial 211 1 Consumer 20 - Construction real estate - - Commercial real estate 153 2 Residential real estate 1,733 12 Subtotal 3,234 15 Total Agricultural 1,431 - Commercial and industrial 257 1 Consumer 20 - Construction real estate - - Commercial real estate 153 2 Residential real estate 1,953 12 Total $ 3,814 $ 15 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Three Months Ended June 30, 2021 With no related allowance recorded Agricultural $ 778 $ 24 Commercial and industrial 993 - Consumer - - Construction real estate 27 - Commercial real estate 1,749 13 Residential real estate 267 - Subtotal 3,814 37 With an allowance recorded Agricultural 1,451 16 Commercial and industrial 165 - Consumer 3 - Construction real estate - - Commercial real estate 642 3 Residential real estate 2,280 15 Subtotal 4,541 34 Total Agricultural 2,229 40 Commercial and industrial 1,158 - Consumer 3 - Construction real estate 27 - Commercial real estate 2,391 16 Residential real estate 2,547 15 Total $ 8,355 $ 71 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Six Months Ended June 30, 2022 With no related allowance recorded Agricultural $ 314 $ - Commercial and industrial 31 - Consumer - - Construction real estate - - Commercial real estate 31 - Residential real estate 201 - Subtotal 577 - With an allowance recorded Agricultural 1,512 - Commercial and industrial 254 2 Consumer 18 - Construction real estate - - Commercial real estate 162 5 Residential real estate 1,831 29 Subtotal 3,777 36 Total Agricultural 1,826 - Commercial and industrial 285 2 Consumer 18 - Construction real estate - - Commercial real estate 193 5 Residential real estate 2,032 29 Total $ 4,354 $ 36 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Six Months Ended June 30, 2021 With no related allowance recorded Agricultural $ 993 $ 52 Commercial and industrial 731 - Consumer - - Construction real estate - - Commercial real estate 1,698 32 Residential real estate 320 - Subtotal 3,742 84 With an allowance recorded Agricultural 2,177 35 Commercial and industrial 174 1 Consumer - - Construction real estate - - Commercial real estate 372 6 Residential real estate 2,141 33 Subtotal 4,864 75 Total Agricultural 3,170 87 Commercial and industrial 905 1 Consumer - - Construction real estate - - Commercial real estate 2,070 38 Residential real estate 2,461 33 Total $ 8,606 $ 159
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 June 30, 2022 Agricultural $ - $ - $ - $ - $ 59,063 $ 59,063 $ - Commercial and industrial 142 - 93 235 208,622 208,857 - Consumer - - - - 38,376 38,376 - Commercial real estate - - - - 565,163 565,163 - Construction real estate - - - - 17,950 17,950 - Residential real estate 29 197 580 806 191,174 191,980 - $ 171 $ 197 $ 673 $ 1,041 $ 1,080,348 $ 1,081,389 $ - December 31, 2021 Agricultural $ - $ - $ - $ - $ 64,819 $ 64,819 $ - Commercial and industrial 21 - 88 109 202,915 203,024 - Consumer 70 15 - 85 35,089 35,174 - Commercial real estate 422 13 279 714 525,170 525,884 - Construction real estate 1,149 1,235 - 2,384 16,682 19,066 - Residential real estate 1,489 306 454 2,249 166,632 168,881 - $ 3,151 $ 1,569 $ 821 $ 5,541 $ 1,011,307 $ 1,016,848 $ -
Financing Receivable, Nonaccrual [Table Text Block]	(Dollars in thousands) June 30, December 31, 2022 2021 Agricultural $ 314 $ 313 Commercial and industrial 92 285 Consumer 8 - Commercial real estate - 279 Residential real estate 828 850 $ 1,242 $ 1,727
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, 2019 $ - $ - $ - Merger with County Bank Corp. on October 1, 2019 185 1,894 2,079 Accretion October 1, 2019 through December 31, 2019 - (75 ) (75 ) Balance January 1, 2020 185 1,819 2,004 Accretion January 1, 2020 through December 31, 2020 (50 ) (295 ) (345 ) Balance January 1, 2021 135 1,524 1,659 Accretion January 1, 2021 through December 31, 2021 (247 ) (348 ) (595 ) Transfer from non-accretable to accretable yield 400 - 400 Balance January 1, 2022 288 1,176 1,464 Transfer from non-accretable to accretable yield 1,150 - 1,150 Accretion January 1, 2022 through June 30, 2022 (222 ) 34 (188 ) Balance, June 30, 2022 $ 1,216 $ 1,210 $ 2,426 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, January 1, 2021 843 455 1,298 Accretion January 1, 2021 through December 31, 2021 (321 ) (258 ) (579 ) Balance January 1, 2022 522 197 719 Transfer from non-accretable to accretable yield 874 - 874 Accretion January 1, 2022 through June 30, 2022 (578 ) (197 ) (775 ) Balance, June 30, 2022 $ 818 $ - $ 818

Note 4 - Earnings Per Share (Ta

Note 4 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Six Months Ended (Dollars in thousands, except share data) June 30, June 30, 2022 2021 2022 2021 Basic Net income $ 5,615 $ 5,043 $ 11,143 $ 11,281 Weighted average common shares outstanding 7,499,497 7,769,485 7,497,492 7,785,098 Basic earnings per common shares $ 0.75 $ 0.65 $ 1.49 $ 1.45 Diluted Net income $ 5,615 $ 5,043 $ 11,143 $ 11,281 Weighted average common shares outstanding 7,499,497 7,769,485 7,497,492 7,785,098 Plus dilutive stock options and restricted stock units 11,027 9,600 13,766 10,577 Weighted average common shares outstanding and potentially dilutive shares 7,510,524 7,779,085 7,511,258 7,795,675 Diluted earnings per common share $ 0.75 $ 0.65 $ 1.49 $ 1.45

Note 5 - Financial Instruments

Note 5 - Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2022
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) June 30, 2022 Assets Cash and cash equivalents $ 40,296 $ 40,296 $ 40,296 $ - $ - Equity securities at fair value 8,288 8,288 6,462 - 1,826 Securities available for sale 566,142 566,142 - 566,142 - Securities held to maturity 429,675 372,667 - 357,723 14,944 Federal Home Loan Bank and Federal Reserve Bank stock 8,557 8,557 - 8,557 - Loans held for sale 10,628 10,947 - 10,947 - Loans to other financial institutions 37,422 37,422 - 37,422 - Loans, net 1,073,973 1,037,946 - - 1,037,946 Accrued interest receivable 8,239 8,239 - 8,239 - Interest rate lock commitments 140 140 - 140 - Mortgage loan servicing rights 4,679 5,932 - 5,932 - Interest rate derivative contracts 14,209 14,209 - 14,209 - Liabilities Noninterest-bearing deposits 578,927 578,927 - 578,927 - Interest-bearing deposits 1,559,577 1,556,523 - 1,556,523 - Borrowings 7,000 6,995 - 6,995 - Subordinated debentures 35,140 30,785 - 30,785 - Accrued interest payable 418 418 - 418 - Interest rate derivative contracts 2,393 2,393 - 2,393 - December 31, 2021 Assets Cash and cash equivalents $ 31,887 $ 31,887 $ 31,887 $ - $ - Equity securities at fair value 8,492 8,492 6,724 - 1,768 Securities available for sale 1,098,885 1,098,885 - 1,077,835 21,050 Federal Home Loan Bank and Federal Reserve Bank stock 8,888 8,888 - 8,888 - Loans held for sale 9,351 9,632 - 9,632 - Loans to other financial institutions 42,632 42,632 - 42,632 - Loans, net 1,009,160 999,393 - - 999,393 Accrued interest receivable 8,211 8,211 - 8,211 - Interest rate lock commitments 172 172 - 172 - Mortgage loan servicing rights 4,666 5,522 - 5,522 - Liabilities Noninterest-bearing deposits 560,931 560,931 - 560,931 - Interest-bearing deposits 1,491,363 1,491,135 - 1,491,135 - Borrowings 50,000 50,000 - 50,000 - Subordinated debentures 35,017 33,414 - 33,414 - Accrued interest payable 441 441 - 441 -

Note 6 - Fair Value Measureme_2

Note 6 - Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2022
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 - June 30, 2022 Equity securities $ 6,462 $ - $ 1,826 $ 8,288 Investment Securities, Available for Sale - June 30, 2022 U. S. Treasury notes and bonds $ - $ 83,643 $ - $ 83,643 State and municipal - 256,661 - 256,661 Mortgage-backed - 211,128 - 211,128 Corporate - 1,238 - 1,238 Asset-backed securities - 13,472 - 13,472 Total $ - $ 566,142 $ - $ 566,142 Derivative Instruments - June 30, 2022 Interest rate derivative contracts - assets $ - $ 14,209 $ - $ 14,209 Interest rate derivative contracts - liabilities $ - $ 2,393 $ - $ 2,393 Equity Securities Held at Fair Value - December 31, 2021 Equity securities $ 6,724 $ - $ 1,768 $ 8,492 Investment Securities, Available for Sale - December 31, 2021 U. S. Government and federal agency $ - $ 2,008 $ - $ 2,008 U. S. Treasury notes and bonds - 91,979 - 91,979 State and municipal - 514,797 20,050 534,847 Mortgage-backed - 433,115 - 433,115 Corporate - 19,642 1,000 20,642 Asset-backed securities - 16,294 - 16,294 Total $ - $ 1,077,835 $ 21,050 $ 1,098,885
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Six Months Ended (Dollars in thousands) June 30, 2022 2021 Equity Securities Held at Fair Value Balance, January 1 $ 1,768 $ 1,485 Total realized and unrealized gains included in noninterest income (5 ) (39 ) Net purchases, sales, calls, and maturities 63 220 Net transfers into Level 3 - - Balance, June 30 $ 1,826 $ 1,666 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 June 30 $ (5 ) $ (39 ) Investment Securities, Available for Sale Balance, January 1 $ 21,050 $ 11,423 Total unrealized gains included in other comprehensive income - (264 ) Net purchases, sales, calls, and maturities - 1,966 Net transfers into Level 3 - - Transfer to held to maturity (21,050 ) - Balance, June 30 $ - $ 13,125 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 June 30 $ - $ (250 )
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 June 30, 2022 $ 2,687 $ - $ - $ 2,687 December 31, 2021 $ 5,433 $ - $ - $ 5,433 Other Real Estate June 30, 2022 $ - $ - $ - $ - December 31, 2021 $ 194 $ - $ - $ 194 Mortgage Loan Servicing Rights June 30, 2022 $ 4,679 $ - $ 4,679 $ - December 31, 2021 $ 4,666 $ - $ 4,666 $ -

Note 7 - Revenue From Contrac_2

Note 7 - Revenue From Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, (Dollars in thousands) 2022 2021 2022 2021 Service charges and fees on deposit accounts $ 1,036 $ 822 $ 2,067 $ 1,608 Interchange income 1,317 1,312 2,475 2,446 Investment commission income 233 198 438 471 Trust fee income 176 253 354 425 Other charges and fees for customer services 125 138 274 304 Noninterest income from contracts with customers within the scope of ASC 606 2,887 2,723 5,608 5,254 Noninterest income within the scope of other GAAP topics 543 2,009 1,668 5,078 Total noninterest income $ 3,430 $ 4,732 $ 7,276 $ 10,332

Note 8 - Derivative and Hedgi_2

Note 8 - Derivative and Hedging Activities (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	June 30, 2022 December 31, 2021 (Dollars in thousands) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest rate contracts Other Assets $ 14,209 Other Assets $ - Interest rate contracts Other Liabilities $ 2,393 Other Liabilities $ -
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]	Location and Amount of Gain or (Loss) Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three months ended June 30, 2022 Six months ended June 30, 2022 Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded $ 422 $ (155 ) $ 422 $ (155 ) Gain or (loss) on fair value hedging relationships: Interest rate contracts: Hedged items $ (71 ) $ - $ - $ - Derivatives designated as hedging instruments $ 71 $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ (153 ) $ - $ (153 ) $ - Gain or (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ - $ - $ - $ - Amount excluded from effectiveness testing recognized in earnings based on amortization approach $ - $ (155 ) $ - $ (155 )

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Apr. 30, 2021
Stock Issued During Period, Value, New Issues	$ 139,000	$ 106,000	$ 272,000	$ 281,000
Stock Repurchased During Period, Shares (in shares)			25,899
Stock Repurchased During Period, Value		$ 2,897,000	$ 682,000	$ 2,897,000
Stock Repurchased, Price Per Share (in dollars per share)			$ 26.35
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)					390,114
Stock Repurchase Program, Percent of Stock Outstanding					5%
Directors' Stock Purchase Plan [Member]
Stock Issued During Period, Shares, New Issues (in shares)			7,407
Stock Issued During Period, Value, New Issues			$ 192,000
Employee Stock Purchase Plan [Member]
Stock Issued During Period, Shares, New Issues (in shares)			4,257
Stock Issued During Period, Value, New Issues			$ 80,000

Note 2 - Securities (Details Te

Note 2 - Securities (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt Securities, Held-to-Maturity, Fair Value, Total	$ 372,667		$ 372,667
Other-than-temporary Impairment Loss, Debt Securities, Available-for-Sale	0	$ 0	0	$ 0
Reclassified From Available-for-sale Securities [Member]
Debt Securities, Held-to-Maturity, Fair Value, Total	$ 428,400		428,400
OCI, Debt Securities, Available-for-Sale, Transfer to Held-to-Maturity, Adjustment from AOCI for Amortization of Gain (Loss), after Tax			(2,700)
OCI, Debt Securities, Available-for-Sale, Transfer to Held-to-Maturity, Adjustment from AOCI Unamortized, After Tax			$ 2,500

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	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Amortized Cost	$ 8,432	$ 7,953
Gross Unrealized Gains	405	665
Gross Unrealized Losses	(549)	(126)
Equity securities, at fair value (Note 2)	$ 8,288	$ 8,492

Note 2 - Securities - Fair Va_2

Note 2 - Securities - Fair Value of Debt Security, Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Amortized Cost, available for sale	$ 640,084	$ 1,102,146
Gross Unrealized Gains, available for sale	39	11,534
Gross Unrealized Losses, available for sale	(73,981)	(14,795)
Fair Value, available for sale	566,142	1,098,885
Amortized Cost, held to maturity	429,675
Gross Unrealized Gains, held to maturity	0
Gross Unrealized Losses, held to maturity	(57,008)
Fair Value, held to maturity	372,667
US Treasury Securities [Member]
Amortized Cost, available for sale	93,040	93,267
Gross Unrealized Gains, available for sale	0	23
Gross Unrealized Losses, available for sale	(9,397)	(1,311)
Fair Value, available for sale	83,643	91,979
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost, available for sale	300,824	528,252
Gross Unrealized Gains, available for sale	34	10,704
Gross Unrealized Losses, available for sale	(44,197)	(4,109)
Fair Value, available for sale	256,661	534,847
Amortized Cost, held to maturity	203,267
Gross Unrealized Gains, held to maturity	0
Gross Unrealized Losses, held to maturity	(32,638)
Fair Value, held to maturity	170,629
Collateralized Mortgage-Backed Securities [Member]
Amortized Cost, available for sale	230,842	441,383
Gross Unrealized Gains, available for sale	5	781
Gross Unrealized Losses, available for sale	(19,719)	(9,049)
Fair Value, available for sale	211,128	433,115
Amortized Cost, held to maturity	202,595
Gross Unrealized Gains, held to maturity	0
Gross Unrealized Losses, held to maturity	(23,007)
Fair Value, held to maturity	179,588
Corporate Debt Securities [Member]
Amortized Cost, available for sale	1,256	20,856
Gross Unrealized Gains, available for sale	0	19
Gross Unrealized Losses, available for sale	(18)	(233)
Fair Value, available for sale	1,238	20,642
Amortized Cost, held to maturity	19,593
Gross Unrealized Gains, held to maturity	0
Gross Unrealized Losses, held to maturity	(1,013)
Fair Value, held to maturity	18,580
Asset-Backed Securities [Member]
Amortized Cost, available for sale	14,122	16,387
Gross Unrealized Gains, available for sale	0	0
Gross Unrealized Losses, available for sale	(650)	(93)
Fair Value, available for sale	13,472	16,294
Amortized Cost, held to maturity	1,257
Gross Unrealized Gains, held to maturity	0
Gross Unrealized Losses, held to maturity	(67)
Fair Value, held to maturity	1,190
US Treasury and Government [Member]
Amortized Cost, available for sale	2,963	2,001
Gross Unrealized Gains, available for sale	0	7
Gross Unrealized Losses, available for sale	(283)	0
Fair Value, available for sale	$ 2,680	$ 2,008

Note 2 - Securities - Fair Va_3

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	Jun. 30, 2022	Dec. 31, 2021
Amortized Cost, available for sale	$ 640,084	$ 1,102,146
Gross Unrealized Gains, available for sale	39	11,534
Gross Unrealized Losses, available for sale	(73,981)	(14,795)
Fair Value, available for sale	566,142	1,098,885
US Treasury and Government [Member]
Amortized Cost, available for sale	2,963	2,001
Gross Unrealized Gains, available for sale	0	7
Gross Unrealized Losses, available for sale	(283)	0
Fair Value, available for sale	2,680	2,008
US Treasury Securities [Member]
Amortized Cost, available for sale	93,040	93,267
Gross Unrealized Gains, available for sale	0	23
Gross Unrealized Losses, available for sale	(9,397)	(1,311)
Fair Value, available for sale	83,643	91,979
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost, available for sale	300,824	528,252
Gross Unrealized Gains, available for sale	34	10,704
Gross Unrealized Losses, available for sale	(44,197)	(4,109)
Fair Value, available for sale	256,661	534,847
Collateralized Mortgage-Backed Securities [Member]
Amortized Cost, available for sale	230,842	441,383
Gross Unrealized Gains, available for sale	5	781
Gross Unrealized Losses, available for sale	(19,719)	(9,049)
Fair Value, available for sale	211,128	433,115
Corporate Debt Securities [Member]
Amortized Cost, available for sale	1,256	20,856
Gross Unrealized Gains, available for sale	0	19
Gross Unrealized Losses, available for sale	(18)	(233)
Fair Value, available for sale	1,238	20,642
Asset-Backed Securities [Member]
Amortized Cost, available for sale	14,122	16,387
Gross Unrealized Gains, available for sale	0	0
Gross Unrealized Losses, available for sale	(650)	(93)
Fair Value, available for sale	$ 13,472	$ 16,294

Note 2 - Securities - Schedule

Note 2 - Securities - Schedule of Maturities of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Less than 1 Year	$ 37,719
1 Year - 5 Years	120,573
5 Years - 10 Years	251,352
More than 10 Years	156,498
Fair Value, available for sale	566,142	$ 1,098,885
Total Available for Sale	566,142
Investment securities held to maturity, amortized cost, 1 year or less	9,249
Investment securities held to maturity, amortized cost, over 1 to 5 years	52,291
Investment securities held to maturity, amortized cost, over 5 to 10 years	260,952
Investment securities held to maturity, amortized cost, over 10 years	107,183
Investment securities held to maturity, amortized cost, subtotal	429,675
US Treasury Securities [Member]
Less than 1 Year	2,000
1 Year - 5 Years	0
5 Years - 10 Years	81,643
More than 10 Years	0
Fair Value, available for sale	83,643	91,979
US Treasury and Government [Member]
Fair Value, available for sale	2,680	2,008
Investment securities held to maturity, amortized cost, 1 year or less	0
Investment securities held to maturity, amortized cost, over 1 to 5 years	0
Investment securities held to maturity, amortized cost, over 5 to 10 years	2,963
Investment securities held to maturity, amortized cost, over 10 years	0
Investment securities held to maturity, amortized cost, subtotal	2,963
US States and Political Subdivisions Debt Securities [Member]
Less than 1 Year	16,426
1 Year - 5 Years	8,873
5 Years - 10 Years	75,501
More than 10 Years	155,861
Fair Value, available for sale	256,661	534,847
Investment securities held to maturity, amortized cost, 1 year or less	2,724
Investment securities held to maturity, amortized cost, over 1 to 5 years	5,112
Investment securities held to maturity, amortized cost, over 5 to 10 years	89,248
Investment securities held to maturity, amortized cost, over 10 years	106,183
Investment securities held to maturity, amortized cost, subtotal	203,267
Corporate Debt Securities [Member]
Less than 1 Year	500
1 Year - 5 Years	505
5 Years - 10 Years	233
More than 10 Years	0
Fair Value, available for sale	1,238	20,642
Investment securities held to maturity, amortized cost, 1 year or less	0
Investment securities held to maturity, amortized cost, over 1 to 5 years	250
Investment securities held to maturity, amortized cost, over 5 to 10 years	18,343
Investment securities held to maturity, amortized cost, over 10 years	1,000
Investment securities held to maturity, amortized cost, subtotal	19,593
Asset-Backed Securities [Member]
Less than 1 Year	0
1 Year - 5 Years	9,741
5 Years - 10 Years	3,731
More than 10 Years	0
Fair Value, available for sale	13,472	16,294
Investment securities held to maturity, amortized cost, 1 year or less	0
Investment securities held to maturity, amortized cost, over 1 to 5 years	1,257
Investment securities held to maturity, amortized cost, over 5 to 10 years	0
Investment securities held to maturity, amortized cost, over 10 years	0
Investment securities held to maturity, amortized cost, subtotal	1,257
Debt Securities [Member]
Less than 1 Year	18,926
1 Year - 5 Years	19,119
5 Years - 10 Years	161,108
More than 10 Years	155,861
Fair Value, available for sale	355,014
Investment securities held to maturity, amortized cost, 1 year or less	2,724
Investment securities held to maturity, amortized cost, over 1 to 5 years	6,619
Investment securities held to maturity, amortized cost, over 5 to 10 years	110,554
Investment securities held to maturity, amortized cost, over 10 years	107,183
Investment securities held to maturity, amortized cost, subtotal	227,080
Collateralized Mortgage-Backed Securities [Member]
Less than 1 Year	18,793
1 Year - 5 Years	101,454
5 Years - 10 Years	90,244
More than 10 Years	637
Fair Value, available for sale	211,128	$ 433,115
Investment securities held to maturity, amortized cost, 1 year or less	6,525
Investment securities held to maturity, amortized cost, over 1 to 5 years	45,672
Investment securities held to maturity, amortized cost, over 5 to 10 years	150,398
Investment securities held to maturity, amortized cost, over 10 years	0
Investment securities held to maturity, amortized cost, subtotal	$ 202,595

Note 2 - Securities - Unrealize

Note 2 - Securities - Unrealized Gains and Losses on Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Change in market value of equity securities	$ (327)	$ (119)	$ (683)	$ 489
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	$ (327)	$ (119)	$ (683)	$ 489

Note 3 - Loans and Allowance _3

Note 3 - Loans and Allowance for Loan Losses (Details Textual)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Financing Receivable, Modifications, Number of Contracts	1	0	2	8
Past Due 30 Days or More [Member]
Financing Receivable, Modifications, Number of Contracts	0		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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Beginning balance	$ 7,601	$ 7,740	$ 7,688	$ 7,593
Charge-offs	(244)	(100)	(386)	(293)
Recoveries	59	144	114	234
Provision	0	166	0	416
Ending balance	7,416	7,950	7,416	7,950
Individually evaluated for impairment	215	362	215	362	$ 503
Collectively evaluated for impairment	7,201	7,588	7,201	7,588	7,185
Individually evaluated for impairment	2,687	6,824	2,687	6,824	5,433
Collectively evaluated for impairment	1,063,245	978,487	1,063,245	978,487	994,248
Acquired with deteriorated credit quality	15,457	19,276	15,457	19,276	17,167
Loans	1,081,389	1,004,587	1,081,389	1,004,587	1,016,848
Agricultural [Member]
Beginning balance	387	342	448	257
Charge-offs	0	0		0
Recoveries	0	0		0
Provision	(255)	32	(316)	117
Ending balance	132	374	132	374
Individually evaluated for impairment	1	138	1	138	251
Collectively evaluated for impairment	131	236	131	236	197
Individually evaluated for impairment	320	3,167	320	3,167	2,616
Collectively evaluated for impairment	58,743	43,400	58,743	43,400	62,203
Acquired with deteriorated credit quality	0	0	0	0	0
Loans	59,063	46,567	59,063	46,567	64,819
Commercial and Industrial [Member]
Beginning balance	1,752	1,599	1,454	1,327
Charge-offs	(100)	(24)	(131)	(98)
Recoveries	2	64	4	73
Provision	(41)	(116)	286	221
Ending balance	1,613	1,523	1,613	1,523
Individually evaluated for impairment	52	20	52	20	95
Collectively evaluated for impairment	1,561	1,503	1,561	1,503	1,359
Individually evaluated for impairment	159	184	159	184	339
Collectively evaluated for impairment	204,149	259,034	204,149	259,034	197,656
Acquired with deteriorated credit quality	4,549	5,814	4,549	5,814	5,029
Loans	208,857	265,032	208,857	265,032	203,024
Consumer Portfolio Segment [Member]
Beginning balance	304	247	290	317
Charge-offs	(144)	(76)	(255)	(147)
Recoveries	55	35	106	113
Provision	94	37	168	(40)
Ending balance	309	243	309	243
Individually evaluated for impairment	1	0	1	0	2
Collectively evaluated for impairment	308	243	308	243	288
Individually evaluated for impairment	7	0	7	0	14
Collectively evaluated for impairment	38,359	33,354	38,359	33,354	35,148
Acquired with deteriorated credit quality	10	16	10	16	12
Loans	38,376	33,370	38,376	33,370	35,174
Commercial Real Estate Portfolio Segment [Member]
Beginning balance	3,690	4,345	3,705	4,178
Charge-offs	0	0	0	(48)
Recoveries	1	42	2	43
Provision	533	(10)	517	204
Ending balance	4,224	4,377	4,224	4,377
Individually evaluated for impairment	7	56	7	56	9
Collectively evaluated for impairment	4,217	4,321	4,217	4,321	3,696
Individually evaluated for impairment	149	1,140	149	1,140	273
Collectively evaluated for impairment	555,787	461,941	555,787	461,941	515,528
Acquired with deteriorated credit quality	9,227	10,906	9,227	10,906	10,083
Loans	565,163	473,987	565,163	473,987	525,884
Construction Real Estate [Member]
Beginning balance	37	74	110	97
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	8	0	(65)	(23)
Ending balance	45	74	45	74
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	45	74	45	74	110
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	17,950	15,440	17,950	15,440	19,066
Acquired with deteriorated credit quality	0	0	0	0	0
Loans	17,950	15,440	17,950	15,440	19,066
Residential Portfolio Segment [Member]
Beginning balance	589	1,024	671	1,300
Charge-offs	0	0	0	0
Recoveries	1	3	2	5
Provision	101	(167)	18	(445)
Ending balance	691	860	691	860
Individually evaluated for impairment	154	148	154	148	146
Collectively evaluated for impairment	537	712	537	712	525
Individually evaluated for impairment	2,052	2,333	2,052	2,333	2,191
Collectively evaluated for impairment	188,257	165,318	188,257	165,318	164,647
Acquired with deteriorated credit quality	1,671	2,540	1,671	2,540	2,043
Loans	191,980	170,191	191,980	170,191	168,881
Unallocated Financing Receivables [Member]
Beginning balance	842	109	1,010	117
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(440)	390	(608)	382
Ending balance	402	499	402	499
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	402	499	402	499	1,010
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	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Loans	$ 1,081,389	$ 1,016,848	$ 1,004,587
Nonaccrual	1,242	1,727
Agricultural [Member]
Loans	59,063	64,819	46,567
Nonaccrual	314	313
Agricultural [Member] | Pass [Member]
Loans	58,429	61,864
Agricultural [Member] | Special Mention [Member]
Loans	313	339
Agricultural [Member] | Substandard [Member]
Loans	321	2,616
Agricultural [Member] | Doubtful [Member]
Loans	0	0
Consumer Portfolio Segment [Member]
Loans	38,376	35,174	33,370
Nonaccrual	8	0
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	38,368	35,174
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Commercial and Industrial [Member]
Loans	208,857	203,024	265,032
Nonaccrual	92	285
Commercial and Industrial [Member] | Pass [Member]
Loans	206,399	201,202
Commercial and Industrial [Member] | Special Mention [Member]
Loans	1,342	300
Commercial and Industrial [Member] | Substandard [Member]
Loans	1,116	1,266
Commercial and Industrial [Member] | Doubtful [Member]
Loans	0	256
Construction Real Estate [Member]
Loans	17,950	19,066	15,440
Nonaccrual	0	0
Construction Real Estate [Member] | Performing Financial Instruments [Member]
Loans	17,950	19,066
Construction Real Estate [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member]
Loans	565,163	525,884	473,987
Nonaccrual	0	279
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Loans	559,653	519,537
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Loans	739	778
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Loans	4,771	5,569
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Loans	0	0
Residential Portfolio Segment [Member]
Loans	191,980	168,881	$ 170,191
Nonaccrual	828	850
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	191,152	168,031
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		6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)
Number of loans	1	0	2	8
Pre- Modification Outstanding	$ 19	$ 0	$ 277	$ 3,530
Post- Modification Outstanding	$ 19	$ 0	$ 277	$ 3,530
Financial Asset, 30 Days Past Due or More [Member]
Number of loans		2		2
Recorded investment		$ 236		$ 236
Commercial and Industrial [Member] | Financial Asset, 30 Days Past Due or More [Member]
Number of loans		1		1
Recorded investment		$ 52		$ 52
Commercial Real Estate Portfolio Segment [Member]
Number of loans	1	0	1	2
Pre- Modification Outstanding	$ 19	$ 0	$ 19	$ 1,210
Post- Modification Outstanding	$ 19	$ 0	$ 19	$ 1,210
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 Days Past Due or More [Member]
Number of loans		1		1
Recorded investment		$ 184		$ 184
Agricultural [Member]
Number of loans	0	0	1	6
Pre- Modification Outstanding	$ 0	$ 0	$ 258	$ 2,320
Post- Modification Outstanding	$ 0	$ 0	$ 258	$ 2,320

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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Recorded Investment with no related allowance recorded	$ 753		$ 753		$ 572
Unpaid Principal Balance with no related allowance recorded	897		897		694
Recorded Investment with an allowance recorded	1,934		1,934		4,861
Unpaid Principal Balance with an allowance recorded	1,998		1,998		4,943
Related Allowance	215		215		503
Recorded Investment	2,687		2,687		5,433
Unpaid Principal Balance	2,895		2,895		5,637
Average Recorded Investment with no related allowance recorded	580	$ 3,814	577	$ 3,742
Interest Income Recognized with no related allowance recorded	0	37	0	84
Average Recorded Investment with an allowance recorded	3,234	4,541	3,777	4,864
Interest Income Recognized with an allowance recorded	15	34	36	75
Average Recorded Investment	3,814	8,355	4,354	8,606
Interest Income Recognized	15	71	36	159
Agricultural [Member]
Recorded Investment with no related allowance recorded	314		314		314
Unpaid Principal Balance with no related allowance recorded	428		428		428
Recorded Investment with an allowance recorded	6		6		2,302
Unpaid Principal Balance with an allowance recorded	7		7		2,302
Related Allowance	1		1		251
Recorded Investment	320		320		2,616
Unpaid Principal Balance	435		435		2,730
Average Recorded Investment with no related allowance recorded	314	778	314	993
Interest Income Recognized with no related allowance recorded	0	24	0	52
Average Recorded Investment with an allowance recorded	1,117	1,451	1,512	2,177
Interest Income Recognized with an allowance recorded	0	16	0	35
Average Recorded Investment	1,431	2,229	1,826	3,170
Interest Income Recognized	0	40	0	87
Commercial and Industrial [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	159		159		339
Unpaid Principal Balance with an allowance recorded	190		190		363
Related Allowance	52		52		95
Recorded Investment	159		159		339
Unpaid Principal Balance	190		190		363
Average Recorded Investment with no related allowance recorded	46	993	31	731
Interest Income Recognized with no related allowance recorded	0	0	0	0
Average Recorded Investment with an allowance recorded	211	165	254	174
Interest Income Recognized with an allowance recorded	1	0	2	1
Average Recorded Investment	257	1,158	285	905
Interest Income Recognized	1	0	2	1
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	7		7		14
Unpaid Principal Balance with an allowance recorded	8		8		15
Related Allowance	1		1		2
Recorded Investment	7		7		14
Unpaid Principal Balance	8		8		15
Average Recorded Investment with no related allowance recorded	0	0	18	0
Interest Income Recognized with no related allowance recorded	0	0	0	0
Average Recorded Investment with an allowance recorded	20	3	18	0
Interest Income Recognized with an allowance recorded	0	0	0	0
Average Recorded Investment	20	3		0
Interest Income Recognized	0	0
Commercial Real Estate Portfolio Segment [Member]
Recorded Investment with no related allowance recorded	0		0		94
Unpaid Principal Balance with no related allowance recorded	0		0		94
Recorded Investment with an allowance recorded	0		0		179
Unpaid Principal Balance with an allowance recorded	0		0		179
Related Allowance	7		7		9
Recorded Investment	0		0		273
Unpaid Principal Balance	0		0		273
Average Recorded Investment with no related allowance recorded	0	1,749	31	1,698
Interest Income Recognized with no related allowance recorded	0	13	0	32
Average Recorded Investment with an allowance recorded	153	642	162	372
Interest Income Recognized with an allowance recorded	2	3	5	6
Average Recorded Investment	153	2,391	193	2,070
Interest Income Recognized	2	16	5	38
Construction Real Estate [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	149		149		0
Unpaid Principal Balance with an allowance recorded	149		149		0
Related Allowance	0		0		0
Recorded Investment	149		149		0
Unpaid Principal Balance	149		149		0
Average Recorded Investment with no related allowance recorded	0	27	0	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	27		0
Interest Income Recognized	0	0
Residential Portfolio Segment [Member]
Recorded Investment with no related allowance recorded	439		439		164
Unpaid Principal Balance with no related allowance recorded	469		469		172
Recorded Investment with an allowance recorded	1,613		1,613		2,027
Unpaid Principal Balance with an allowance recorded	1,644		1,644		2,084
Related Allowance	154		154		146
Recorded Investment	2,052		2,052		2,191
Unpaid Principal Balance	2,113		2,113		$ 2,256
Average Recorded Investment with no related allowance recorded	220	267	201	320
Interest Income Recognized with no related allowance recorded	0	0	0	0
Average Recorded Investment with an allowance recorded	1,733	2,280	1,831	2,141
Interest Income Recognized with an allowance recorded	12	15	29	33
Average Recorded Investment	1,953	2,547	2,032	2,461
Interest Income Recognized	$ 12	$ 15	$ 29	$ 33

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		Jun. 30, 2022		Dec. 31, 2021	Jun. 30, 2021
Loans		$ 1,081,389		$ 1,016,848	$ 1,004,587
Loan 90 days and accruing		0		0
Agricultural [Member]
Loans		59,063		64,819	46,567
Loan 90 days and accruing		0		0
Commercial and Industrial [Member]
Loans		208,857		203,024	265,032
Loan 90 days and accruing		0		0
Consumer Portfolio Segment [Member]
Loans		38,376		35,174	33,370
Loan 90 days and accruing		0		0
Commercial Real Estate Portfolio Segment [Member]
Loans		565,163		525,884	473,987
Loan 90 days and accruing		0		0
Construction Real Estate [Member]
Loans		17,950		19,066	15,440
Loan 90 days and accruing		0		0
Residential Portfolio Segment [Member]
Loans		191,980		168,881	$ 170,191
Loan 90 days and accruing		0		0
Financial Asset, 30 to 59 Days Past Due [Member]
Loans		171	[1]	3,151
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]	142		21
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	0		70
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	0		422
Financial Asset, 30 to 59 Days Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		1,149
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	29		1,489
Financial Asset, 60 to 89 Days Past Due [Member]
Loans		197	[1]	1,569
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]	0		0
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	0		15
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	0		13
Financial Asset, 60 to 89 Days Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		1,235
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	197		306
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		673	[1]	821
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]	93		88
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]	0		279
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	580		454
Financial Asset, Past Due [Member]
Loans		1,041	[1]	5,541
Financial Asset, Past Due [Member] | Agricultural [Member]
Loans	[1]	0		0
Financial Asset, Past Due [Member] | Commercial and Industrial [Member]
Loans	[1]	235		109
Financial Asset, Past Due [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	0		85
Financial Asset, Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans	[1]	0		714
Financial Asset, Past Due [Member] | Construction Real Estate [Member]
Loans	[1]	0		2,384
Financial Asset, Past Due [Member] | Residential Portfolio Segment [Member]
Loans	[1]	806		2,249
Financial Asset, Not Past Due [Member]
Loans		1,080,348		1,011,307
Financial Asset, Not Past Due [Member] | Agricultural [Member]
Loans		59,063		64,819
Financial Asset, Not Past Due [Member] | Commercial and Industrial [Member]
Loans		208,622		202,915
Financial Asset, Not Past Due [Member] | Consumer Portfolio Segment [Member]
Loans		38,376		35,089
Financial Asset, Not Past Due [Member] | Commercial Real Estate Portfolio Segment [Member]
Loans		565,163		525,170
Financial Asset, Not Past Due [Member] | Construction Real Estate [Member]
Loans		17,950		16,682
Financial Asset, Not Past Due [Member] | Residential Portfolio Segment [Member]
Loans		$ 191,174		$ 166,632
[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	Jun. 30, 2022	Dec. 31, 2021
Nonaccrual loans	$ 1,242	$ 1,727
Agricultural [Member]
Nonaccrual loans	314	313
Commercial and Industrial [Member]
Nonaccrual loans	92	285
Consumer Portfolio Segment [Member]
Nonaccrual loans	8	0
Commercial Real Estate Portfolio Segment [Member]
Nonaccrual loans	0	279
Residential Portfolio Segment [Member]
Nonaccrual loans	$ 828	$ 850

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	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	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
Balance	$ 1,464	$ 1,659	$ 2,004	$ 0
Merger with County Bank Corp. on October 1, 2019				2,079
Accretion	(188)	(595)	(345)	(75)
Transfer from non-accretable to accretable yield	1,150	400
Balance	2,426	1,464	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
Balance	288	135	185	0
Merger with County Bank Corp. on October 1, 2019				185
Accretion	(222)	(247)	(50)	0
Transfer from non-accretable to accretable yield	1,150	400
Balance	1,216	288	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
Balance	1,176	1,524	1,819	0
Merger with County Bank Corp. on October 1, 2019				1,894
Accretion	(34)	(348)	(295)	(75)
Transfer from non-accretable to accretable yield	0	0
Balance	1,210	1,176	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
Balance	719	1,298	0
Merger with County Bank Corp. on October 1, 2019			1,465
Accretion	(775)	(579)	(167)
Transfer from non-accretable to accretable yield	874
Balance	818	719	1,298	0
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
Balance	522	843	0
Merger with County Bank Corp. on October 1, 2019			869
Accretion	(578)	(321)	(26)
Transfer from non-accretable to accretable yield	874
Balance	818	522	843	0
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
Balance	197	455	0
Merger with County Bank Corp. on October 1, 2019			596
Accretion	(197)	(258)	(141)
Transfer from non-accretable to accretable yield	0
Balance	$ 0	$ 197	$ 455	$ 0

Note 4 - Earnings Per Share (De

Note 4 - Earnings Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	15,000	15,000	15,000	12,000
Performance Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	6,396		0
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	27,592	18,985	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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Net income	$ 5,615	$ 5,043	$ 11,143	$ 11,281
Weighted average common shares outstanding (in shares)	7,499,497	7,769,485	7,497,492	7,785,098
Basic earnings per share (Note 4) (in dollars per share)	$ 0.75	$ 0.65	$ 1.49	$ 1.45
Net income	$ 5,615	$ 5,043	$ 11,143	$ 11,281
Plus dilutive stock options and restricted stock units (in shares)	11,027	9,600	13,766	10,577
Weighted average common shares outstanding and potentially dilutive shares (in shares)	7,510,524	7,779,085	7,511,258	7,795,675
Diluted earnings per share (Note 4) (in dollars per share)	$ 0.75	$ 0.65	$ 1.49	$ 1.45

Note 5 - Financial Instrument_2

Note 5 - Financial Instruments - Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Equity securities, at fair value (Note 2)	$ 8,288	$ 8,492
Securities available for sale, at fair value (Note 2)	566,142	1,098,885
Loans to other financial institutions	37,422	42,632
Deposits – noninterest-bearing	578,927	560,931
Deposits – interest-bearing	1,559,577	1,491,363
Reported Value Measurement [Member]
Cash and cash equivalents	40,296	31,887
Equity securities, at fair value (Note 2)	8,288	8,492
Securities available for sale, at fair value (Note 2)	566,142	1,098,885
Securities held to maturity	429,675
Reserve Bank stock	8,557	8,888
Loans held for sale	10,628	9,351
Loans to other financial institutions	37,422	42,632
Loans, net	1,073,973	1,009,160
Accrued interest receivable	8,239	8,211
Interest rate lock commitments	140	172
Mortgage Loan Servicing Rights	4,679	4,666
Interest rate contracts	14,209
Deposits – noninterest-bearing	578,927	560,931
Deposits – interest-bearing	1,559,577	1,491,363
Borrowings	7,000
Subordinated debentures	35,140	35,017
Accrued interest payable	418	441
Interest rate contracts	2,393
Borrowings		50,000
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	40,296	31,887
Equity securities, at fair value (Note 2)	8,288	8,492
Securities available for sale, at fair value (Note 2)	566,142	1,098,885
Securities held to maturity	372,667
Reserve Bank stock	8,557	8,888
Loans held for sale	10,947	9,632
Loans to other financial institutions	37,422	42,632
Loans, net	1,037,946	999,393
Accrued interest receivable	8,239	8,211
Interest rate lock commitments	140	172
Mortgage Loan Servicing Rights	5,932	5,522
Interest rate contracts	14,209
Deposits – noninterest-bearing	578,927	560,931
Deposits – interest-bearing	1,556,523	1,491,135
Borrowings	6,995
Subordinated debentures	30,785	33,414
Accrued interest payable	418	441
Interest rate contracts	2,393
Borrowings		50,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	40,296	31,887
Equity securities, at fair value (Note 2)	6,462	6,724
Securities available for sale, at fair value (Note 2)	0	0
Securities held to maturity	0
Reserve Bank stock	0	0
Loans held for sale	0	0
Loans to other financial institutions	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Interest rate lock commitments	0	0
Mortgage Loan Servicing Rights	0	0
Interest rate contracts	0
Deposits – noninterest-bearing	0	0
Deposits – interest-bearing	0	0
Borrowings	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Interest rate contracts	0
Borrowings		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, at fair value (Note 2)	566,142	1,077,835
Securities held to maturity	357,723
Reserve Bank stock	8,557	8,888
Loans held for sale	10,947	9,632
Loans to other financial institutions	37,422	42,632
Loans, net	0	0
Accrued interest receivable	8,239	8,211
Interest rate lock commitments	140	172
Mortgage Loan Servicing Rights	5,932	5,522
Interest rate contracts	14,209
Deposits – noninterest-bearing	578,927	560,931
Deposits – interest-bearing	1,556,523	1,491,135
Borrowings	6,995
Subordinated debentures	30,785	33,414
Accrued interest payable	418	441
Interest rate contracts	2,393
Borrowings		50,000
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)	1,826	1,768
Securities available for sale, at fair value (Note 2)	0	21,050
Securities held to maturity	14,944
Reserve Bank stock	0	0
Loans held for sale	0	0
Loans to other financial institutions	0	0
Loans, net	1,037,946	999,393
Accrued interest receivable	0	0
Interest rate lock commitments	0	0
Mortgage Loan Servicing Rights	0	0
Interest rate contracts	0
Deposits – noninterest-bearing	0	0
Deposits – interest-bearing	0	0
Borrowings	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Interest rate contracts	$ 0
Borrowings		$ 0

Note 6 - Fair Value Measureme_3

Note 6 - Fair Value Measurements - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Equity securities, at fair value (Note 2)	$ 8,288	$ 8,492
Securities available for sale, at fair value (Note 2)	566,142	1,098,885
US Treasury Securities [Member]
Securities available for sale, at fair value (Note 2)	83,643	91,979
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	256,661	534,847
Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	211,128	433,115
Corporate Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	1,238	20,642
Asset-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	13,472	16,294
US Treasury and Government [Member]
Securities available for sale, at fair value (Note 2)	2,680	2,008
Fair Value, Recurring [Member]
Securities available for sale, at fair value (Note 2)	566,142	1,098,885
Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Interest rate contracts	14,209
Interest rate derivative contracts - liabilities	2,393
Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities, at fair value (Note 2)	8,288	8,492
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale, at fair value (Note 2)	83,643	91,979
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	256,661	534,847
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	211,128	433,115
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	1,238	20,642
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	13,472	16,294
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale, at fair value (Note 2)	2,008
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Securities available for sale, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Interest rate contracts	0
Interest rate derivative contracts - liabilities	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities, at fair value (Note 2)	6,462	6,724
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale, at fair value (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, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale, at fair value (Note 2)	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Securities available for sale, at fair value (Note 2)	566,142	1,077,835
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Interest rate contracts	14,209
Interest rate derivative contracts - liabilities	2,393
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 Securities [Member]
Securities available for sale, at fair value (Note 2)	83,643	91,979
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	256,661	514,797
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	211,128	433,115
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	1,238	19,642
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	13,472	16,294
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale, at fair value (Note 2)	2,008
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Securities available for sale, at fair value (Note 2)	0	21,050
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Interest rate contracts	0
Interest rate derivative contracts - liabilities	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities, at fair value (Note 2)	1,826	1,768
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale, at fair value (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, at fair value (Note 2)	0	20,050
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale, at fair value (Note 2)	0	1,000
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Securities available for sale, at fair value (Note 2)	0	$ 0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale, at fair value (Note 2)	$ 0

Note 6 - Fair Value Measureme_4

Note 6 - Fair Value Measurements - Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Equity Securities [Member]
Balance	$ 1,768	$ 1,485
Total realized and unrealized gains included in income	(5)	(39)
Net purchases, sales, calls, and maturities	63	220
Net transfers into Level 3	0	0
Balance	1,826	1,666
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 June 30	(5)	(39)
Net transfers into Level 3	0	0
Available-for-Sale Securities [Member]
Balance	21,050	11,423
Net purchases, sales, calls, and maturities	0	1,966
Net transfers into Level 3	0	0
Balance	0	13,125
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 June 30	0	(250)
Total unrealized gains included in other comprehensive income	0	(264)
Net transfers into Level 3	0	0
Transfer to held to maturity	$ (21,050)	$ 0

Note 6 - Fair Value Measureme_5

Note 6 - Fair Value Measurements - Assets Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Impaired Loans	$ 2,687	$ 5,433
Other Real Estate	0	194
Mortgage Loan Servicing Rights	4,679	4,666
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	4,679	4,666
Fair Value, Inputs, Level 3 [Member]
Impaired Loans	2,687	5,433
Other Real Estate	0	194
Mortgage Loan Servicing Rights	$ 0	$ 0

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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Noninterest income from contracts with customers within the scope of ASC 606	$ 2,887	$ 2,723	$ 5,608	$ 5,254
Noninterest income within the scope of other GAAP topics	543	2,009	1,668	5,078
Total noninterest income	3,430	4,732	7,276	10,332
Service Charges and Fees on Deposit Accounts [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,036	822	2,067	1,608
Interchange Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	1,317	1,312	2,475	2,446
Investment Commission Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	233	198	438	471
Trust Fee Income [Member]
Noninterest income from contracts with customers within the scope of ASC 606	176	253	354	425
Other Charges and Fees for Customer Services [Member]
Noninterest income from contracts with customers within the scope of ASC 606	$ 125	$ 138	$ 274	$ 304

Note 8 - Derivative and Hedgi_3

Note 8 - Derivative and Hedging Activities (Details Textual) $ in Billions	6 Months Ended
	Jun. 30, 2022 USD ($)
Pay Floating Swap Agreement [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative, Number of Instruments Held, Total	2
Derivative, Notional Amount	$ 0.2
Derivative, Fixed Coupon Rate	2.41%
Pay Fixed Swap Agreement [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative, Number of Instruments Held, Total	1
Derivative, Notional Amount	$ 0.2
Derivative, Fixed Coupon Rate	2.75%
Derivative, Term of Contract (Year)	8 years
Four SOFR Cap Agreements [Member]
Derivative, Number of Instruments Held, Total	4
Derivative, Notional Amount	$ 0.2
Derivative, Term of Contract (Year)	8 years
Three SOFR Cap Agreement [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative, Notional Amount	$ 0.1
Derivative, Floor Interest Rate	2.68%
One SOFR Cap Agreement [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative, Notional Amount	$ 0.1
Derivative, Floor Interest Rate	2.68%

Note 8 - Derivative and Hedgi_4

Note 8 - Derivative and Hedging Activities - Schedule of Derivatives Instruments in Balance Sheet Location (Details) - Interest Rate Contract [Member] - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Other Assets [Member]
Interest rate contracts	$ 14,209	$ 0
Other Liabilities [Member]
Interest rate contracts	$ 2,393	$ 0

Note 8 - Derivative and Hedgi_5

Note 8 - Derivative and Hedging Activities - Location and Amount of Gain (Loss) in Income on Fair Value Hedging Relationships (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Interest Income [Member]
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded	$ 422		$ 422
Interest Income [Member] | Interest Rate Contract, Hedged Items [Member]
The effects of fair value and cash flow hedging:	(71)		0
Interest Income [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member]
The effects of fair value and cash flow hedging:	71		0
Interest Income [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	(153)		(153)
Interest Income [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach	0		0
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	$ 0		$ 0
Interest Expense [Member]
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded		$ (155)		$ (155)
Interest Expense [Member] | Interest Rate Contract, Hedged Items [Member]
The effects of fair value and cash flow hedging:		0		0
Interest Expense [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member]
The effects of fair value and cash flow hedging:		0		0
Interest Expense [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach		0		0
Interest Expense [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Amount excluded from effectiveness testing recognized in earnings based on amortization approach		(155)		(155)
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income		$ 0		$ 0