Middlefield Banc (MBCN) 10-K 15 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 14, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Registrant Name	Middlefield Banc Corp.
Document, Type	10-K
Document, Annual Report	true
Document, Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document, Transition Report	false
Entity, File Number	001-36613
Entity, Incorporation, State or Country Code	OH
Entity, Tax Identification Number	34-1585111
Entity, Address, Address Line One	15985 East High Street
Entity, Address, City or Town	Middlefield
Entity, Address, State or Province	OH
Entity, Address, Postal Zip Code	44062-0035
City Area Code	440
Local Phone Number	632-1666
Trading Symbol	MBCN
Title of 12(b) Security	Common Stock, Without Par Value
Security Exchange Name	NASDAQ
Entity, Well-known Seasoned Issuer	No
Entity, Voluntary Filers	No
Entity, Current Reporting Status	Yes
Entity, Interactive Data, Current	Yes
Entity, Filer Category	Non-accelerated Filer
Entity, Small Business	true
Entity, Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity, Shell Company	false
Entity, Public Float			$ 139.9
Entity, Common Stock Shares, Outstanding		8,088,793
Auditor Name	S. R. Snodgrass, P.C.
Auditor Location	Cranberry Township, Pennsylvania
Auditor Firm ID	74
Amendment Flag	false
Entity Central Index Key	0000836147

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 51,404,000	$ 97,172,000
Federal funds sold	2,405,000	22,322,000
Cash and cash equivalents	53,809,000	119,494,000
Equity securities, at fair value	915,000	818,000
Investment securities available for sale, at fair value	164,967,000	170,199,000
Loans held for sale	0	1,051,000
Loans:
Loans	1,352,872,000	981,691,000
Less: allowance for loan and lease losses	14,438,000	14,342,000
Net loans	1,338,434,000	967,349,000
Premises and equipment, net	21,961,000	17,272,000
Goodwill	31,735,000	15,071,000
Core deposit intangibles	7,701,000	1,403,000
Bank-owned life insurance	33,811,000	17,060,000
Other real estate owned	5,821,000	6,992,000
Accrued interest receivable and other assets	28,528,000	14,297,000
TOTAL ASSETS	1,687,682,000	1,331,006,000
LIABILITIES
Noninterest-bearing demand	503,907,000	334,171,000
Interest-bearing demand	164,677,000	196,308,000
Money market	187,498,000	177,281,000
Savings	307,917,000	260,125,000
Time	238,020,000	198,725,000
Total deposits	1,402,019,000	1,166,610,000
Short-term borrowings:
Federal Home Loan Bank advances	65,000,000	0
Other borrowings	12,059,000	12,901,000
Accrued interest payable and other liabilities	10,913,000	6,160,000
TOTAL LIABILITIES	1,489,991,000	1,185,671,000
STOCKHOLDERS' EQUITY
Common stock, no par value; 10,000,000 shares authorized, 9,916,466 and 7,330,548 shares issued; 8,245,235 and 5,888,737 shares outstanding	161,029,000	87,131,000
Retained earnings	94,154,000	83,971,000
Accumulated other comprehensive (loss) income	(22,144,000)	3,462,000
Treasury stock, at cost; 1,671,231 and 1,441,811 shares	(35,348,000)	(29,229,000)
TOTAL STOCKHOLDERS' EQUITY	197,691,000	145,335,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,687,682,000	1,331,006,000
Commercial Real Estate Portfolio Segment [Member]
Loans:
Other real estate owned	5,800,000	7,000,000
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans:
Loans	191,748,000	111,470,000
Less: allowance for loan and lease losses	2,203,000	1,836,000
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans:
Loans	380,580,000	283,618,000
Less: allowance for loan and lease losses	5,597,000	7,431,000
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans:
Loans	58,251,000	31,189,000
Less: allowance for loan and lease losses	662,000	454,000
Residential Portfolio Segment [Member]
Loans:
Loans	296,308,000	240,089,000
Less: allowance for loan and lease losses	2,047,000	1,740,000
Other real estate owned	28,000
Commercial And Industrial [Member]
Loans:
Loans	195,602,000	148,812,000
Less: allowance for loan and lease losses	1,483,000	882,000
Home Equity Lines of Credit [Member]
Loans:
Loans	128,065,000	104,355,000
Less: allowance for loan and lease losses	1,753,000	1,452,000
Construction and Other [Member]
Loans:
Loans	94,199,000	54,148,000
Less: allowance for loan and lease losses	609,000	533,000
Consumer Portfolio Segment [Member]
Loans:
Loans	8,119,000	8,010,000
Less: allowance for loan and lease losses	$ 84,000	$ 14,000

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	9,916,466	7,330,548
Common stock, shares outstanding (in shares)	8,245,235	5,888,737
Treasury stock, shares (in shares)	1,671,231	1,441,811

Consolidated Statement of Incom

Consolidated Statement of Income - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
INTEREST AND DIVIDEND INCOME
Interest and fees on loans		$ 48,513,000	$ 47,896,000
Interest-earning deposits in other institutions		472,000	90,000
Federal funds sold		219,000	3,000
Investment securities:
Taxable interest		1,811,000	1,679,000
Tax-exempt interest		3,707,000	2,565,000
Dividends on stock		184,000	102,000
Total interest and dividend income		54,906,000	52,335,000
INTEREST EXPENSE
Deposits		4,018,000	3,913,000
Short-term borrowings		307,000	0
Other borrowings		404,000	282,000
Total interest expense		4,729,000	4,195,000
NET INTEREST INCOME		50,177,000	48,140,000
Provision for loan losses		0	700,000
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES		50,177,000	47,440,000
NONINTEREST INCOME
(Losses) gains on equity securities	[1]	(173,000)	209,000
Gain on other real estate owned		0	43,000
Earnings on bank-owned life insurance	[1]	459,000	546,000
Gain on sale of loans	[1]	24,000	1,240,000
Revenue from investment services	[2]	674,000	727,000
Gross rental income		951,000	180,000
Total noninterest income		6,746,000	7,249,000
NONINTEREST EXPENSE
Salaries and employee benefits		17,548,000	17,151,000
Occupancy expense		2,033,000	2,048,000
Equipment expense		1,074,000	1,361,000
Data processing costs		3,701,000	3,298,000
Ohio state franchise tax		1,157,000	1,144,000
Federal deposit insurance expense		329,000	494,000
Professional fees		1,500,000	1,313,000
Other real estate owned writedowns		1,200,000	0
Advertising expense		1,033,000	885,000
Software amortization expense		143,000	361,000
Core deposit intangible amortization		372,000	321,000
Gross other real estate owned expenses		707,000	54,000
Merger-related costs		2,382,000	0
Other expense		4,851,000	3,561,000
Total noninterest expense		38,030,000	31,991,000
Income before income taxes		18,893,000	22,698,000
Income taxes		3,220,000	4,065,000
NET INCOME		$ 15,673,000	$ 18,633,000
EARNINGS PER SHARE
Basic (in dollars per share)		$ 2.60	$ 3.01
Diluted (in dollars per share)		$ 2.59	$ 3
Deposit Account [Member]
NONINTEREST INCOME
Noninterest income revenue		$ 3,850,000	$ 3,425,000
Financial Service, Other [Member]
NONINTEREST INCOME
Noninterest income revenue		$ 961,000	$ 879,000
[1]Not within scope of ASC 606[2]From services offered by the Company through it's servicing partnership with LPL Financial

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 15,673	$ 18,633
Other comprehensive loss:
Net unrealized holding loss on available- for-sale investment securities	(32,413)	(1,041)
Tax effect	6,807	219
Total other comprehensive loss	(25,606)	(822)
Comprehensive (loss) income	$ (9,933)	$ 17,811

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2020	7,308,685
Balance at Dec. 31, 2020	$ 86,886	$ 69,578	$ 4,284	$ (16,938)	$ 143,810
Net income		18,633			18,633
Other comprehensive loss			(822)		$ (822)
Stock options exercised (in shares)	10,650				12,150
Stock options exercised	$ 94				$ 94
Stock-based compensation, net (in shares)	11,213
Stock-based compensation, net	$ 151				151
Treasury shares acquired				(12,291)	(12,291)
Cash dividends		(4,240)			$ (4,240)
Balance (in shares) at Dec. 31, 2021	7,330,548				5,888,737
Balance at Dec. 31, 2021	$ 87,131	83,971	3,462	(29,229)	$ 145,335
Net income		15,673			15,673
Other comprehensive loss			(25,606)		$ (25,606)
Stock options exercised (in shares)					0
Stock-based compensation, net (in shares)	24,405
Stock-based compensation, net	$ 633				$ 633
Treasury shares acquired				(6,119)	(6,119)
Cash dividends		(5,490)			(5,490)
Common stock issued in business combination (in shares)	2,561,513
Common stock issued in business combination	$ 73,265				$ 73,265
Balance (in shares) at Dec. 31, 2022	9,916,466				8,245,235
Balance at Dec. 31, 2022	$ 161,029	$ 94,154	$ (22,144)	$ (35,348)	$ 197,691

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retained Earnings [Member]
Cash dividends per share (in dollars per share)		$ 0.69
Treasury acquired, shares (in shares)	229,420	512,449
Cash dividends per share (in dollars per share)	$ 0.81

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES
Net income		$ 15,673,000	$ 18,633,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses		0	700,000
Loss (gain) on equity securities	[1]	173,000	(209,000)
Depreciation and amortization of premises and equipment, net		1,330,000	1,420,000
Software amortization expense		143,000	361,000
Financing lease amortization expense		176,000	313,000
Amortization of premium and discount on investment securities, net		624,000	506,000
Accretion of deferred loan fees, net		(1,804,000)	(4,780,000)
Amortization of core deposit intangibles		372,000	321,000
Stock-based compensation expense, net		307,000	478,000
Origination of loans held for sale		(1,350,000)	(34,081,000)
Proceeds from sale of loans		1,641,000	35,148,000
Gain on sale of loans		(24,000)	(1,240,000)
Earnings on bank-owned life insurance	[1]	(459,000)	(546,000)
Deferred income tax		(324,000)	(401,000)
Gain on other real estate owned		0	(43,000)
Other real estate owned writedowns		1,200,000	0
(Increase) decrease in accrued interest receivable		(209,000)	1,078,000
Increase (decrease) in accrued interest payable		395,000	(343,000)
Other, net		498,000	(1,893,000)
Net cash provided by operating activities		18,362,000	15,422,000
INVESTING ACTIVITIES
Proceeds from repayments and maturities		4,235,000	11,521,000
Proceeds from sale of securities		57,887,000	0
Purchases		(32,290,000)	(68,907,000)
(Increase) decrease in loans, net		(55,908,000)	127,294,000
Proceeds from the sale of other real estate owned		0	501,000
Purchase of premises and equipment		(884,000)	(605,000)
Proceeds from the disposal of premises and equipment		165,000	0
Purchase of restricted stock		(1,448,000)	0
Redemption of restricted stock		1,183,000	658,000
Proceeds from bank-owned life insurance		0	424,000
Acquisition, net of cash paid		18,406,000	0
Net cash (used in) provided by investing activities		(8,654,000)	70,886,000
FINANCING ACTIVITIES
Net decrease in deposits		(128,553,000)	(58,590,000)
Increase in short-term borrowings, net		65,000,000	0
Repayment of other borrowings		(231,000)	(4,204,000)
Stock options exercised		0	94,000
Repurchase of treasury shares		(6,119,000)	(12,291,000)
Cash dividends		(5,490,000)	(4,240,000)
Net cash used in financing activities		(75,393,000)	(79,231,000)
(Decrease) increase in cash and cash equivalents		(65,685,000)	7,077,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		119,494,000	112,417,000
CASH AND CASH EQUIVALENTS AT END OF YEAR		53,809,000	119,494,000
SUPPLEMENTAL INFORMATION
Interest on deposits and borrowings		4,334,000	4,408,000
Income taxes		3,579,000	5,526,000
Common stock issued in business acquisition		73,265,000	0
Transfers from loans held for sale to loans held for investment		(784,000)	63,000
Decrease (increase) in finance lease assets included in premises and equipment		611,000	(67,000)
Transfers from loans to other real estate owned		29,000	0
(Decrease) increase in finance lease liabilities included in other borrowings		(611,000)	67,000
Noncash assets acquired
Goodwill		31,735,000	15,071,000
Liberty Bancshares Inc [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of core deposit intangibles		0
Noncash assets acquired
Investments		57,907,000	0
Loans		312,618,000
Premises and equipment, net		6,087,000	0
Accrued interest receivable		1,563,000	0
Bank-owned life insurance		16,290,000	0
Other assets		3,111,000	0
Goodwill		16,664,000	0
Total noncash assets acquired		422,590,000	0
Liabilities assumed
Time deposits		(69,278,000)	0
Deposits other than time deposits		(294,684,000)	0
Accrued interest payable		(246,000)	0
Other liabilities		(3,523,000)	0
Total liabilities assumed		(367,731,000)	0
Liberty stock acquired in business combination		(73,265,000)	0
Cash and cash equivalents acquired, net		18,406,000	0
Liberty Bancshares Inc [Member] | Core Deposits [Member]
Noncash assets acquired
Acquired finite lived intangible assets		6,670,000	0
Liberty Bancshares Inc [Member] | Mortgage Servicing Rights [Member]
Noncash assets acquired
Acquired finite lived intangible assets		$ 1,680,000
[1]Not within scope of ASC 606

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting and reporting policies applied in the presentation of the accompanying financial statements follows: Nature of Operations and Basis of Presentation Middlefield Banc Corp. (the “Company”) is an Ohio corporation organized to become the holding company of The Middlefield Banking Company (“MBC”). MBC is a state-chartered bank located in Ohio, whose consolidated financial statements also include the accounts of MBC’s subsidiaries, Middlefield Investments, Inc. (MI) and Middlefield Insurance Services (MIS). MI was established in the first 2019. first 2022, no October 23, 2009, The consolidated financial statements of the Company include its wholly owned subsidiaries, MBC and EMORECO, Inc. Significant intercompany items have been eliminated in preparing the consolidated financial statements. On December 1, 2022, six The financial statements have been prepared according to U.S. Generally Accepted Accounting Principles. In preparing the financial statements, management must make estimates and assumptions that affect the reported amounts of assets and liabilities as of the balance sheet date and revenues and expenses for the period. Actual results could differ from those estimates. Investment and Equity Securities Investment securities are classified at the time of purchase, based on management’s intention and ability, as securities held to maturity or securities available for sale. Debt securities acquired with the intent and ability to hold to maturity are stated at cost, adjusted for amortization of premium and accretion of discount, computed using a level yield method, and recognized as interest income adjustments. Certain other debt securities have been classified as available for sale to serve principally as a source of liquidity. Unrealized holding gains and losses for available-for-sale securities are reported as a separate component of stockholders’ equity, net of tax, until realized. Realized security gains and losses are computed using the specific identification method. Interest and dividends on investment securities are recognized as income when earned. For 2022 2021, Securities are evaluated quarterly and more frequently when economic or market conditions warrant such an evaluation to determine whether a decline in their value is other-than-temporary. For debt securities, management considers whether the present value of cash flows expected to be collected is less than the security’s amortized cost basis (the difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and the Bank’s intent to sell the security or whether it is more likely than not not not not Restricted Stock Common stock of the FHLB represents ownership in an institution that is wholly owned by other financial institutions. This equity security is accounted for at cost and classified with other assets. The FHLB of Cincinnati has reported profits for 2022 2021, not December 31, 2022, 2021. Mortgage Banking Activities The Bank sells mortgage loans on a servicing retained basis. Servicing rights are initially recorded at fair value, with the income statement effect recorded in gains on sales of loans. The Bank measures servicing assets using the amortization method. Loan servicing rights are amortized in proportion to and throughout estimated net future servicing revenue. The expected period of the estimated net servicing income is partly based on the expected prepayment of the underlying mortgages. The unamortized balance of mortgage servicing rights is included in accrued interest and other assets on the Consolidated Balance Sheet. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of outstanding principal and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Late fees and ancillary fees related to loan servicing are not December 31, 2022, 2021, Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff generally are reported at their outstanding unpaid principal balances net of the allowance for loan and lease losses. Interest income is recognized, when earned, on the accrual method. The accrual of interest is discontinued on a loan when management believes, after considering economic and business conditions, the borrower’s financial condition is such that the collection of interest is doubtful. Interest received on nonaccrual loans is recorded as income or applied against principal according to management’s judgment as to the collectability of such principal. Loan origination fees and certain direct loan origination costs are deferred and the net amount amortized as an adjustment of the related loan’s yield. These amounts are amortized over the contractual life of the associated loans. Allowance for Loan and Lease Losses The allowance for loan and lease losses represents the amount that management estimates is adequate to provide for probable loan losses inherent in the loan portfolio. The allowance method is used in providing for loan losses. Accordingly, all loan losses are charged to the allowance, and all recoveries are credited to it. The allowance for loan and lease losses is established through a provision for loan losses charged to operations. The provision is based on management’s periodic evaluation of the adequacy of the allowance for loan and lease losses, which encompasses the overall risk characteristics of the various portfolio segments, experience with losses, the impact of economic conditions on borrowers, and other relevant factors. The estimates used in determining the adequacy of the allowance for loan and lease losses, including the amounts and timing of future cash flows expected on impaired loans, are particularly susceptible to a significant change in the near term. A loan is considered impaired when it is probable the borrower will not 89 not not first Mortgage loans secured by one four Loans Acquired Loans acquired, including loans that have evidence of deterioration of credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments receivable, are initially recorded at fair value (as determined by the present value of expected future cash flows) with no not For purchased loans acquired that are not Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost net of accumulated depreciation. Depreciation is computed on the straight-line method over the assets' estimated useful lives, which range from three Leases The Company has operating and financing leases for several branch locations and office space. Generally, the underlying lease agreements do not may e.g. e.g. may one Most leases include one As most of our leases do not Goodwill The Company accounts for goodwill using a qualitative assessment for testing the impairment of goodwill on at least an annual basis. This approach could cause more volatility in the Company’s reported net income because impairment losses, if any, could occur irregularly and in varying amounts. No impairment of goodwill was recognized in any of the periods presented. Intangible Assets Intangible assets include core deposit intangibles, which measure the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases. The core deposit intangibles are amortized to their estimated residual values over their expected useful lives, commonly ten Bank-Owned Life Insurance ( “ BOLI ” ) The Company owns insurance on the lives of a specific group of key employees. The policies were purchased to help offset the increase in the costs of various fringe benefit plans, including healthcare. The cash surrender value of these policies is included as an asset on the Consolidated Balance Sheet, and any increases in the cash surrender value are recorded as noninterest income on the Consolidated Statement of Income. In the event of the death of an insured individual under these policies, the Company would receive a death benefit, which would be recorded as tax-free noninterest income. Other Real Estate Owned ( “ OREO ” ) Real estate properties acquired through foreclosure are initially recorded at fair value at the foreclosure date, establishing a new cost basis. After foreclosure, management periodically performs valuations, and the real estate is carried at the lower of cost or fair value less estimated cost to sell. Revenue and expenses from operations of the properties, gains or losses on sales, and additions to the valuation allowance are included in operating results. The Company is required to disclose the carrying amount of residential real estate loans in the process of foreclosure. At December 31, 2022 2021, December 31, 2022, one one December 31, 2021, one December 31, 2021 twelve December 31, 2022. Income Taxes The Company and its subsidiaries file a consolidated federal income tax return. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. Treasury Stock When shares recognized as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. The reserve for the Company’s treasury shares comprises the cost of the Company’s shares held by the Company. As of December 31, 2022, December 31, 2021. Earnings Per Share The Company provides a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated utilizing net income as reported in the numerator and average shares outstanding in the denominator. The computation of diluted earnings per share differs in that the dilutive effects of any stock options, warrants, and convertible securities are adjusted in the denominator. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements. Stock-Based Compensation The Company accounts for stock compensation based on the grant date fair value of all share-based payment awards expected to vest, including employee share options to be recognized as employee compensation expense over the requisite service period. Compensation cost is recognized for restricted stock issued to employees based on the fair value of these awards at the grant date. The market price of the Company’s common shares at the grant date is used to estimate the fair value of restricted stock and stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period, and is recorded in "Salaries and employee benefits" expense. (See Note 14 Cash Flow Information The Company has defined cash and cash equivalents as those amounts included in the Consolidated Balance Sheet captions as “Cash and due from banks” and “Federal funds sold” with original maturities of less than 90 Advertising Costs Advertising costs are expensed as incurred. Reclassification of Comparative Amounts Certain comparative amounts for prior years have been reclassified to conform to current-year presentations. Such reclassifications did not Recently Issued Accounting Pronouncements In June 2016, 2016 13, Financial Instruments Credit Losses: Measurement of Credit Losses on Financial Instruments Management has completed its implementation plan, segmentation and testing, and model validation. The implementation plan included drafting of additional controls and policies to govern data uploads to its third 2022 As a result of adopting this standard, the Company expects to increase its reserve through a one first 2016. 2016 13 not At adoption, the Company did not In January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 2 2, not December 15, 2022, not In January 2020, 2020 04, Reference Rate Reform (Topic 848 March 2020 not not one December 31, 2022.

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. REVENUE RECOGNITION Following ASC Topic 606, Revenue from Contracts with Customers (Topic 606 not 606. The main types of noninterest income within the scope of the standard are as follows: Service charges on deposit accounts Gains (losses) on sale of other real estate owned ( “ OREO ” ) not Revenue from investment services Miscellaneous Fee income The following table depicts the disaggregation of revenue derived from contracts with customers to describe the nature, amount, timing, and uncertainty of revenue and cash flows for the years ended December 31: Noninterest Income 2022 2021 (Dollar amounts in thousands) Service charges on deposit accounts: Overdraft fees $ 905 $ 727 ATM banking fees 1,489 1,377 Service charges and other fees 1,456 1,321 (Loss) gain on equity securities (a) (173 ) 209 Gain on other real estate owned - 43 Earnings on bank-owned life insurance (a) 459 546 Gain on sale of loans (a) 24 1,240 Revenue from investment services (b) 674 727 Miscellaneous Fee income 299 276 Gross rental income 951 180 Other income 662 603 Total noninterest income $ 6,746 7,249 (a) Not 606 (b) From services offered by the Company through it's servicing partnership with LPL Financial

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	3. EARNINGS PER SHARE The Company provides a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated by dividing net income by the average shares outstanding. Diluted earnings per share adds the dilutive effects of stock options and restricted stock to average shares outstanding. The following table sets forth the composition of the weighted-average common shares (denominator) used in the basic and diluted earnings per share computation for the year ended December 31: 2022 2021 Weighted-average common shares issued 7,551,769 7,325,449 Average treasury stock shares (1,524,678 ) (1,138,783 ) Weighted-average common shares and common stock equivalents used to calculate basic earnings per share 6,027,091 6,186,666 Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share 17,291 24,410 Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share 6,044,382 6,211,076 There were no options to purchase shares of common stock outstanding on December 31, 2022. There were no options to purchase shares of common stock outstanding on December 31, 2021.

Note 4 - Investment and Equity

Note 4 - Investment and Equity Securities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	4. INVESTMENT AND EQUITY SECURITIES The amortized cost, gross gains and losses and fair values of securities available for sale are as follows: December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Subordinated debt $ 32,300 $ 3 $ (2,139 ) $ 30,164 Obligations of states and political subdivisions: Taxable 500 - - 500 Tax-exempt 151,896 49 (25,111 ) 126,834 Mortgage-backed securities in government-sponsored entities 8,302 - (833 ) 7,469 Total $ 192,998 $ 52 $ (28,083 ) $ 164,967 December 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Subordinated debt $ 32,300 $ 356 $ (119 ) $ 32,537 Obligations of states and political subdivisions: Taxable 500 2 - 502 Tax-exempt 122,877 4,307 (341 ) 126,843 Mortgage-backed securities in government-sponsored entities 10,140 257 (80 ) 10,317 Total $ 165,817 $ 4,922 $ (540 ) $ 170,199 Equity securities totaled $915,000 and $818,000 on December 31, 2022, 2021, December 31, 2022, 2021, The amortized cost and fair value of debt securities on December 31, 2022, may Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 1,125 $ 1,126 Due after one year through five years 3,004 2,904 Due after five years through ten years 45,363 42,881 Due after ten years 143,506 118,056 Total $ 192,998 $ 164,967 Investment securities with an approximate carrying value of $89.9 million and $77.1 million on December 31, 2022, 2021, The Company sold the entire $57.9 million investment portfolio acquired in the Liberty Bancshares merger. These securities were acquired at fair value and then sold. Therefore, there were no realized gains or losses recognized during the year ended December 31, 2022. December 31, 2021. The following tables show the Company’s gross unrealized losses and fair value, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position. December 31, 2022 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 12,638 $ (1,129 ) $ 8,790 $ (1,010 ) $ 21,428 $ (2,139 ) Obligations of states and political subdivisions Tax-exempt 75,343 (10,488 ) 41,138 (14,623 ) 116,481 (25,111 ) Mortgage-backed securities in government-sponsored entities 6,153 (480 ) 1,316 (353 ) 7,469 (833 ) Total $ 94,134 $ (12,097 ) $ 51,244 $ (15,986 ) $ 145,378 $ (28,083 ) December 31, 2021 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 9,150 $ (100 ) $ 731 $ (19 ) $ 9,881 $ (119 ) Obligations of states and political subdivisions Tax-exempt 24,273 (341 ) - - 24,273 (341 ) Mortgage-backed securities in government-sponsored entities - - 1,980 (80 ) 1,980 (80 ) Total $ 33,423 $ (441 ) $ 2,711 $ (99 ) $ 36,134 $ (540 ) There were 141 securities in an unrealized loss position for less than twelve twelve December 31, 2022. Every quarter, the Company assesses whether there have been any events or economic circumstances indicating that a security with an unrealized loss has suffered other-than-temporary impairment (“OTTI”). A debt security is considered impaired if the fair value is less than its amortized cost basis at the reporting date. The accounting literature requires the Company to assess whether the unrealized loss is other-than-temporary. For equity securities where the fair value has been significantly below cost for one not The Company has asserted that on December 31, 2022, 2021, not not may not not Debt securities issued by state and political subdivisions and mortgage-backed securities in government-sponsored entities accounted for 81.7% of the total available-for-sale portfolio as of December 31, 2022. No ● The length of time and the extent to which the fair value has been less than the amortized cost basis. ● Changes in the near-term prospects of the underlying collateral of a security such as changes in default rates, loss severity given default and significant changes in prepayment assumptions. ● The level of cash flows generated from the underlying collateral supporting the principal and interest payments of the debt securities. ● Any adverse change to the credit conditions and liquidity of the issuer, taking into consideration the latest information available about the overall financial condition of the issuer, credit ratings, recent legislation, and government actions affecting the issuer’s industry and actions taken by the issuer to deal with the present economic climate.

Note 5 - Loans and Related Allo

Note 5 - Loans and Related Allowance for Loan and Lease Losses	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5. LOANS AND RELATED ALLOWANCE FOR LOAN AND LEASE LOSSES The Company’s primary business activity is with loan customers located within its local Northeastern Ohio trade area, eastern Geauga County, and contiguous counties to the north, east, and south. The Company also serves the central Ohio market with offices in Dublin, Sunbury, Powell, Plain City, Marysville, and Westerville, Ohio. The Company services loan customers in western Ohio through our offices located in Hardin and Logan counties. The Northeastern Ohio trade area includes Cuyahoga and Summit County, locations in Beachwood, Twinsburg, and Solon, Ohio. Commercial, residential, and consumer loans are granted. Although the Company has a diversified loan portfolio on December 31, 2022, 2021, The following tables summarize the primary segments of the loan portfolio and the allowance for loan and lease losses (in thousands): December 31, 2022 Ending Loan Balance by Impairment Evaluation Individually Loans acquired with deteriorated credit quality Collectively Total Loans Loans: Commercial real estate: Owner occupied $ 5,650 $ - $ 186,098 $ 191,748 Non-owner occupied 13,570 2,992 364,018 380,580 Multifamily - - 58,251 58,251 Residential real estate 1,023 24 295,261 296,308 Commercial and industrial 1,828 - 193,774 195,602 Home equity lines of credit 244 - 127,821 128,065 Construction and other - 3,052 91,147 94,199 Consumer installment - - 8,119 8,119 Total $ 22,315 $ 6,068 $ 1,324,489 $ 1,352,872 December 31, 2021 Ending Loan Balance by Impairment Evaluation Individually Loans acquired with deteriorated credit quality Collectively Total Loans Loans: Commercial real estate: Owner occupied $ 731 $ - $ 110,739 $ 111,470 Non-owner occupied 5,297 - 278,321 283,618 Multifamily - - 31,189 31,189 Residential real estate 1,104 - 238,985 240,089 Commercial and industrial 587 - 148,225 148,812 Home equity lines of credit 250 - 104,105 104,355 Construction and other - - 54,148 54,148 Consumer installment - - 8,010 8,010 Total $ 7,969 $ - $ 973,722 $ 981,691 The amounts above include net deferred loan origination fees of $2.0 million and $3.6 million on December 31, 2022, December 31, 2021, December 31, 2022 2021, December 31, 2022 Ending Allowance Balance by Impairment Evaluation Individually Evaluated for Impairment Loans acquired with deteriorated credit quality Collectively Evaluated for Impairment Total Allocation Loans: Commercial real estate: Owner occupied $ 407 $ - $ 1,796 $ 2,203 Non-owner occupied 167 - 5,430 5,597 Multifamily - - 662 662 Residential real estate 28 - 2,019 2,047 Commercial and industrial 39 - 1,444 1,483 Home equity lines of credit 48 - 1,705 1,753 Construction and other - - 609 609 Consumer installment - - 84 84 Total $ 689 $ - $ 13,749 $ 14,438 December 31, 2021 Ending Allowance Balance by Impairment Evaluation Individually Evaluated for Impairment Loans acquired with deteriorated credit quality Collectively Evaluated for Impairment Total Allocation Loans: Commercial real estate: Owner occupied $ 10 $ - $ 1,826 $ 1,836 Non-owner occupied 655 - 6,776 7,431 Multifamily - - 454 454 Residential real estate 17 - 1,723 1,740 Commercial and industrial 42 - 840 882 Home equity lines of credit 16 - 1,436 1,452 Construction and other - - 533 533 Consumer installment - - 14 14 Total $ 740 $ - $ 13,602 $ 14,342 As a result of the Liberty merger, the Company acquired loans with deteriorated credit quality with an unpaid principal balance of $8.0 million and an estimated fair value of $6.1 million. For loans that were acquired with specific evidence of deterioration in credit quality, loan losses will be accounted for through a reduction of the specific reserve and will not The Company’s loan portfolio is segmented to a level that allows management to monitor risk and performance. The portfolio is segmented into Commercial Real Estate (“CRE”) which is further segmented into Owner Occupied (“CRE OO”), Non-owner Occupied (“CRE NOO”), and Multifamily, Residential Real Estate (“RRE”), Commercial and Industrial (“C&I”), Home Equity Lines of Credit (“HELOC”), Construction and Other (“Construction”), and Consumer Installment Loans. The commercial real estate loan segments consist of loans made to finance the activities of commercial real estate owners and operators and certain agricultural loans. The residential real estate and HELOC loan segments consist of loans made to finance the activities of residential homeowners. The C&I loan segment consists of loans made to finance the activities of commercial customers and certain agricultural loans. The consumer loan segment consists primarily of installment loans and overdraft lines of credit connected with customer deposit accounts. Management evaluates individual loans in all commercial segments for possible impairment based on guidelines established by the Board of Directors. Loans are considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in evaluating impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall concerning the principal and interest owed. The Company does not Once the determination has been made that a loan is impaired, the decision of whether a specific allocation of the allowance is necessary is measured by comparing the recorded investment in the loan to the fair value of the loan using one three not The following tables present impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not December 31, 2022 Impaired Loans Unpaid Recorded Principal Related Investment Balance Allowance With no related allowance recorded: Commercial real estate: Owner occupied $ 4,141 $ 4,141 $ - Non-owner occupied 1,042 1,042 - Residential real estate 706 770 - Commercial and industrial 450 547 - Home equity lines of credit 112 112 - Total $ 6,451 $ 6,612 $ - With an allowance recorded: Commercial real estate: Owner occupied $ 1,509 $ 1,509 $ 407 Non-owner occupied 12,528 12,528 167 Residential real estate 317 317 28 Commercial and industrial 1,378 1,378 39 Home equity lines of credit 132 132 48 Total $ 15,864 $ 15,864 $ 689 Total: Commercial real estate: Owner occupied $ 5,650 $ 5,650 $ 407 Non-owner occupied 13,570 13,570 167 Residential real estate 1,023 1,087 28 Commercial and industrial 1,828 1,925 39 Home equity lines of credit 244 244 48 Total $ 22,315 $ 22,476 $ 689 December 31, 2021 Impaired Loans Unpaid Recorded Principal Related Investment Balance Allowance With no related allowance recorded: Commercial real estate: Non-owner occupied $ 1,547 $ 1,802 $ - Residential real estate 820 874 - Commercial and industrial 370 538 - Home equity lines of credit 7 7 - Total $ 2,744 $ 3,221 $ - With an allowance recorded: Commercial real estate: Owner occupied $ 731 $ 731 $ 10 Non-owner occupied 3,750 4,277 655 Residential real estate 284 284 17 Commercial and industrial 217 230 42 Home equity lines of credit 243 243 16 Total $ 5,225 $ 5,765 $ 740 Total: Commercial real estate: Owner occupied $ 731 $ 731 $ 10 Non-owner occupied 5,297 6,079 655 Residential real estate 1,104 1,158 17 Commercial and industrial 587 768 42 Home equity lines of credit 250 250 16 Total $ 7,969 $ 8,986 $ 740 The tables above include troubled debt restructurings totaling $3.3 million and $2.6 million as of December 31, 2022, 2021, December 31 2022 2021, The carrying value of the loans acquired and accounted for in accordance with ASC 310 30, December 1, 2022: (In Thousands) December 1, 2022 Unpaid principal balance $ 7,919 Interest 2,978 Contractual cash flows 10,897 Non-accretable premium 117 Expected cash flows 11,014 Accretable discount (4,995 ) Estimated fair value 6,019 The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310 30: (In Thousands) December 1, 2022 December 31, 2022 Outstanding balance $ 7,919 $ 7,998 Carrying amount 6,019 6,068 Changes in the amortizable yield for purchased credit-impaired loans were as follows for the year ended December 31, 2022: (In Thousands) December 31, 2022 Balance at beginning of period $ - Additions 1,900 Accretion 30 Balance at end of period 1,930 The following table presents the average balance and interest income by class, recognized on impaired loans (in thousands): As of December 31, 2022 As of December 31, 2021 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Commercial real estate: Owner occupied $ 2,637 $ 231 $ 1,334 $ 53 Non-owner occupied 8,671 646 5,023 262 Residential real estate 998 46 1,208 56 Commercial and industrial 1,331 145 763 62 Home equity lines of credit 247 12 245 12 Total $ 13,884 $ 1,080 $ 8,573 $ 445 Troubled Debt Restructuring (“TDR”) describes loans on which the bank has granted concessions for reasons related to the customer’s financial difficulties. Such concessions may one ● reduction in the interest rate to below-market rates ● extension of repayment requirements beyond standard terms ● reduction of the principal amount owed ● reduction of accrued interest due ● acceptance of other assets in full or partial payment of a debt In each case, the concession is made due to deterioration in the borrower’s financial condition, and the new terms are less stringent than those required on a new loan with similar risk. The following tables summarize troubled debt restructurings that did not December 31, 2022 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Commercial and industrial 3 - 3 $ 1,252 $ 1,252 $ 1,252 $ 1,252 December 31, 2021 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Commercial real estate: Non-owner occupied 1 - 1 $ 730 $ 730 Residential real estate 1 - 1 96 96 $ 826 $ 826 There were no December 31, 2022, 2021. Management uses a nine first five not not not 90 To help ensure that risk ratings are accurate and reflect borrowers' present and future capacity to repay a loan as agreed, the Company has a structured loan-rating process with several layers of internal and external oversight. Generally, consumer and residential mortgage loans are included in the Pass categories unless a specific action, such as bankruptcy, repossession, or death, occurs to raise awareness of a possible credit event. The Company’s Commercial Loan Officers are responsible for the timely and accurate risk rating of the loans in their portfolios at origination and on an ongoing basis. The Credit Department performs an annual review of all commercial relationships with loan balances of $750,000 or greater. Confirmation of the appropriate risk grade is included in the ongoing review. The Company engages an external consultant to conduct loan reviews on a semiannual basis. Detailed reviews, including resolutions plans, are performed on loans classified as Substandard every quarter. Loans in the Special Mention and Substandard categories that are collectively evaluated for impairment are given separate consideration in determining the allowance. The following tables present the classes of the loan portfolio summarized by the aggregate Pass rating and the criticized categories of Special Mention, Substandard, and Doubtful within the internal risk rating system (in thousands): Special Total December 31, 2022 Pass Mention Substandard Doubtful Loans Commercial real estate: Owner occupied $ 176,400 $ 6,873 $ 8,475 $ - $ 191,748 Non-owner occupied 331,584 6,387 42,609 - 380,580 Multifamily 58,251 - - - 58,251 Residential real estate 294,254 - 2,054 - 296,308 Commercial and industrial 185,674 7,936 1,992 - 195,602 Home equity lines of credit 127,080 - 985 - 128,065 Construction and other 90,728 308 3,163 - 94,199 Consumer installment 8,117 - 2 - 8,119 Total $ 1,272,088 $ 21,504 $ 59,280 $ - $ 1,352,872 Special Total December 31, 2021 Pass Mention Substandard Doubtful Loans Commercial real estate: Owner occupied $ 104,217 $ 2,400 $ 4,853 $ - $ 111,470 Non-owner occupied 230,672 3,038 49,908 - 283,618 Multifamily 31,189 - - - 31,189 Residential real estate 237,132 - 2,957 - 240,089 Commercial and industrial 143,911 2,748 2,153 - 148,812 Home equity lines of credit 103,296 - 1,059 - 104,355 Construction and other 53,807 341 - - 54,148 Consumer installment 8,005 - 5 - 8,010 Total $ 912,229 $ 8,527 $ 60,935 $ - $ 981,691 Management further monitors the loan portfolio's performance and credit quality by analyzing the portfolio's age as determined by the length of time a recorded payment is past due. The following tables present the classes of the loan portfolio summarized by the aging categories of loans (in thousands): Purchase 30-59 Days 60-89 Days 90 Days+ Total Credit Total December 31, 2022 Current Past Due Past Due Past Due Past Due Impaired Loans Loans Commercial real estate: Owner occupied $ 191,748 $ - $ - $ - $ - $ - 191,748 Non-owner occupied 380,467 113 - - 113 2,992 380,580 Multifamily 58,251 - - - - - 58,251 Residential real estate 293,698 2,093 111 406 2,610 24 296,308 Commercial and industrial 195,532 62 4 4 70 - 195,602 Home equity lines of credit 127,494 415 145 11 571 - 128,065 Construction and other 93,997 202 - - 202 3,052 94,199 Consumer installment 8,096 23 - - 23 - 8,119 Total $ 1,349,283 $ 2,908 $ 260 $ 421 $ 3,589 $ 6,068 1,352,872 Purchase 30-59 Days 60-89 Days 90 Days+ Total Credit Total December 31, 2021 Current Past Due Past Due Past Due Past Due Impaired Loans Loans Commercial real estate: Owner occupied $ 111,257 $ 81 $ 132 $ - $ 213 $ - 111,470 Non-owner occupied 282,365 880 - 373 1,253 - 283,618 Multifamily 31,189 - - - - - 31,189 Residential real estate 238,483 1,187 - 419 1,606 - 240,089 Commercial and industrial 148,437 112 - 263 375 - 148,812 Home equity lines of credit 104,316 - 39 - 39 - 104,355 Construction and other 54,148 - - - - - 54,148 Consumer installment 7,799 16 19 176 211 - 8,010 Total $ 977,994 $ 2,276 $ 190 $ 1,231 $ 3,697 $ - 981,691 The following tables present the recorded investment in nonaccrual loans and loans past due over 89 90+ Days Past December 31, 2022 Nonaccrual Due and Accruing Commercial real estate: Owner occupied $ 69 $ - Residential real estate 1,431 - Commercial and industrial 186 - Home equity lines of credit 191 - Construction and other 68 - Consumer installment 166 - Total $ 2,111 $ - 90+ Days Past December 31, 2021 Nonaccrual Due and Accruing Commercial real estate: Owner occupied $ 81 $ - Non-owner occupied 2,442 - Residential real estate 1,577 - Commercial and industrial 456 - Home equity lines of credit 121 - Consumer installment 182 - Total $ 4,859 $ - There were no loans past due 90 December 31, 2022 2021. not 2022 2021. An allowance for loan and lease losses (“ALLL”) is maintained to absorb losses from the loan portfolio. The ALLL is based on management’s continuing evaluation of the loan portfolio's risk characteristics and credit quality, assessment of current economic conditions, diversification and size of the portfolio, adequacy of collateral, past and anticipated loss experience, and the amount of nonperforming loans. The Company’s methodology for determining the ALLL is based on the requirements of ASC Section 310 10 35 450 20 two The classes described above, which are based on the purpose code assigned to each loan, provide the starting point for the ALLL analysis. Management tracks the historical net charge-off activity at the purpose code level. Then, a historical charge-off factor is calculated utilizing the last twelve Management has identified several additional qualitative factors to supplement the historical charge-off factor. These factors likely cause estimated credit losses associated with the existing loan pools to differ from historical loss experience. The additional factors that are evaluated quarterly and updated using information obtained from internal, regulatory, and governmental sources are: ● national and local economic trends and conditions; ● levels of and trends in delinquency rates and nonaccrual loans; ● trends in volumes and terms of loans; ● effects of changes in lending policies; ● experience, ability, and depth of lending staff; ● value of underlying collateral; ● and concentrations of credit from a loan type, industry, and/or geographic standpoint. Management reviews the loan portfolio every quarter using a defined, consistently applied process to make appropriate and timely adjustments to the ALLL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ALLL. The following tables summarize the ALLL within the primary segments of the loan portfolio and the activity within those segments (in thousands): Allowance for Loan and Lease Losses Balance Balance December 31, 2021 Charge-offs Recoveries Provision December 31, 2022 Loans: Commercial real estate: Owner occupied $ 1,836 $ - $ 5 $ 362 $ 2,203 Non-owner occupied 7,431 (150 ) 23 (1,707 ) 5,597 Multifamily 454 - - 208 662 Residential real estate 1,740 - 61 246 2,047 Commercial and industrial 882 (40 ) 312 329 1,483 Home equity lines of credit 1,452 (25 ) - 326 1,753 Construction and other 533 - - 76 609 Consumer installment 14 (231 ) 141 160 84 Total $ 14,342 $ (446 ) $ 542 $ - $ 14,438 Allowance for Loan and Lease Losses Balance Balance December 31, 2020 Charge-offs Recoveries Provision December 31, 2021 Loans: Commercial real estate: Owner occupied $ 1,342 $ - $ 45 $ 449 $ 1,836 Non-owner occupied 6,817 (313 ) 138 789 7,431 Multifamily 461 - - (7 ) 454 Residential real estate 1,683 (27 ) 27 57 1,740 Commercial and industrial 1,353 (1 ) 194 (664 ) 882 Home equity lines of credit 1,405 56 (9 ) 1,452 Construction and other 378 - 46 109 533 Consumer installment 20 (124 ) 142 (24 ) 14 Total $ 13,459 $ (465 ) $ 648 $ 700 $ 14,342 The provision fluctuations during the year ended December 31, 2022, ● non-owner occupied commercial loans due to a decrease in substandard credits. ● owner occupied commercial loans due to an increase in loans, coupled with an increase in the specific reserve on impaired loans. ● commercial and industrial loans, residential real estate loans, and multifamily loans are due to an increase in loans ● home equity lines of credit and residential loans are due to an increase in loans, coupled with an increase in the specific reserve on impaired loans. The provision fluctuations during the year ended December 31, 2021, ● non-owner occupied commercial real estate loans are due to exposure to the substandard-rated credits related to the hospitality industry. ● commercial and industrial loans are due to a decrease in outstanding balances as PPP loans receive forgiveness. ● owner-occupied are due to an increase in substandard-rated credits.

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6. PREMISES AND EQUIPMENT Major classifications of premises and equipment at December 31: (Dollar amounts in thousands) 2022 2021 Land and land improvements $ 4,896 $ 2,963 Building and leasehold improvements 20,537 16,531 Furniture, fixtures, and equipment 9,485 9,596 Financing right-of-use assets 3,703 4,491 Total premises and equipment 38,621 33,581 Less accumulated depreciation and amortization 16,660 16,309 Total premises and equipment, net $ 21,961 $ 17,272 Depreciation expense charged to operations was $1.3 million in 2022 2021.

Note 7 - Goodwill and Intangibl

Note 7 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	7. GOODWILL AND INTANGIBLE ASSETS Goodwill totaled $31.7 million and $15.1 million for the years ended December 31, 2022 2021, December 31, 2022, 2021, December 31, 2022, 2021. 2022 2021, Core deposit intangible assets are amortized to their estimated residual values over their expected useful lives, commonly ten December 31, 2022, (Dollar amounts in thousands) Remaining 2023 $ 1,059 2024 1,031 2025 998 2026 968 2027 691 Thereafter 2,954 Total $ 7,701 Activity for mortgage servicing rights (“MSR”s) follows: (Dollar amounts in thousands) 2022 2021 Beginning of year $ 542 $ 476 Purchases (1) 1,680 - Additions 19 257 Amortized to expense (169 ) (191 ) End of year $ 2,072 $ 542 ( 1 This reflects the fair value of the mortgage servicing rights acquired in the merger.

Note 8 - Accrued Interest Recei

Note 8 - Accrued Interest Receivable and Other Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Other Assets Disclosure [Text Block]	8. ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS The components of accrued interest receivable and other assets at the years ended December 31: (Dollar amounts in thousands) 2022 2021 Restricted stock $ 5,777 $ 4,399 Accrued interest receivable on investment securities 1,571 1,312 Accrued interest receivable on loans 4,333 2,820 Deferred tax asset, net 9,454 1,693 Operating right-of-use assets 717 872 Other 6,676 3,201 Total $ 28,528 $ 14,297

Note 9 - Deposits

Note 9 - Deposits	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	9. DEPOSITS Time deposits that meet or exceed the FDIC Insurance limit of $250,000 December 31, 2022, 2021 Scheduled maturities of all time deposits as of December 31, 2022, (Dollar amounts in thousands) 2023 $ 136,767 2024 85,780 2025 6,665 2026 5,331 2027 3,477 Total $ 238,020 Scheduled maturities of time deposits that meet or exceed the FDIC Insurance limit of $250,000 December 31, 2022, (Dollar amounts in thousands) Amount Percent of Total Within three months $ 9,807 19.26 % Beyond three but within six months 5,094 10.00 % Beyond six but within twelve months 11,166 21.93 % Beyond one year 24,850 48.81 % Total $ 50,917 100.00 % Deposits of related parties amounted to $24.1 million and $29.2 million as of December 31, 2022 2021,

Note 10 - Short-term Borrowings

Note 10 - Short-term Borrowings	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Short-Term Debt [Text Block]	10. SHORT-TERM BORROWINGS For the year ended December 31, (Dollar amounts in thousands) 2022 2021 Balance at year-end $ 65,000 $ - Average balance outstanding 8,576 85 Maximum month-end balance 80,000 - Weighted-average rate at year-end 4.38 % N/A Weighted-average rate during the year 3.58 % 0.40 % Average balances outstanding during the year represent daily average balances, and average interest rates represent interest expense divided by the related average balance. The Company maintains a $6.0 million line of credit and a $10.0 million line of credit. Both lines of credit have adjustable rates based on the time of borrowing. On December 31, 2022, 2021, December 31, 2022, 2021,

Note 11 - Other Borrowings

Note 11 - Other Borrowings	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Other Borrowings [Text Block]	11. OTHER BORROWINGS Other borrowings consist of advances from the FHLB and subordinated debt as follows: Weighted- Stated interest (Dollar amounts in thousands) Maturity range average rate range Description from to interest rate from to 2022 2021 Finance lease liabilities 10/30/34 11/30/41 3.01 % 2.50 % 3.51 % $ 3,811 $ 4,653 Junior subordinated debt 12/21/37 12/21/37 3.25 % 4.45 % 4.45 % 8,248 8,248 Total $ 12,059 $ 12,901 The scheduled maturities of other borrowings are as follows: (Dollar amounts in thousands) Weighted- Year Ending December 31, Amount Average Rate 2023 $ 196 3.01 % 2024 202 3.01 % 2025 214 3.01 % 2026 227 3.01 % 2027 234 3.01 % Beyond 2025 10,986 4.79 % Total $ 12,059 4.74 % Under the terms of a blanket agreement, FHLB borrowings are secured by certain qualifying assets of the Company, which consist principally of first December 31, 2022. The Bank has a $64.0 million irrevocable Standby Letter of Credit Agreement with the FHLB outstanding at December 31, 2022. The Company formed a special purpose entity (“Entity”) to issue $8.0 million of floating rate, obligated mandatorily redeemable securities, and $248,000 in common securities as part of a pooled offering. The rate adjusts quarterly, equal to LIBOR plus 1.67%. The Entity may December 2006 December 2037, As of December 31, 2022, 15

Note 12 - Accrued Interest Paya

Note 12 - Accrued Interest Payable and Other Liabilities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	12. ACCRUED INTEREST PAYABLE AND OTHER LIABILITIES The components of accrued interest payable and other liabilities are as follows at December 31: 2022 2021 (Dollar amounts in thousands) Accrued interest payable $ 878 $ 237 Accrued directors' benefits 4,440 2,247 Accrued salary and benefits expense 1,942 1,631 Operating lease liabilities 723 878 Other 2,930 1,167 Total $ 10,913 $ 6,160

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	13. INCOME TAXES The provision for federal income taxes for the years ended December 31 (Dollar amounts in thousands) 2022 2021 Current payable $ 3,544 $ 4,466 Deferred (324 ) (401 ) Total provision $ 3,220 $ 4,065 The tax effects of deductible and taxable temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows at December 31: (Dollar amounts in thousands) 2022 2021 Deferred tax assets: Allowance for loan and lease losses $ 2,921 $ 3,012 Supplemental retirement plan 932 608 Investment security basis adjustment 18 18 Nonaccrual interest income 319 350 Accrued compensation 328 293 Deferred origination fees, net 26 - Net unrealized loss on AFS securities 5,886 - Lease liability 952 1,161 Acquisition fair value adjustments 728 - Net operating losses 366 - Other 252 - Gross deferred tax assets 12,728 5,442 Deferred tax liabilities: Premises and equipment 1,123 632 Net unrealized gain on AFS securities - 920 Net unrealized gain on equity securities 48 85 FHLB stock dividends 242 139 Intangibles 474 450 Mortgage servicing rights 435 114 Deferred origination fees, net - 34 Acquisition fair value adjustments - 249 Right of use assets 928 1,126 Other 24 - Gross deferred tax liabilities 3,274 3,749 Net deferred tax assets $ 9,454 $ 1,693 No valuation allowance was established on December 31, 2022, 2021, The reconciliation between the federal statutory rate and the Company’s effective consolidated income tax rate for the years ended December 31, (Dollar amounts in thousands) 2022 2021 % of % of Pretax Pretax Amount Income Amount Income Provision at statutory rate $ 3,967 21.0 % $ 4,766 21.0 % Tax-exempt income (893 ) (4.7 )% (703 ) (3.1 )% Nondeductible interest expense 5 - % - - % Nondeductible acquisition expense 175 0.9 % - - % Other (34 ) (0.2 )% 2 - % Actual tax expense and effective rate $ 3,220 17.0 % $ 4,065 17.9 % ASC 740 10 not not 50 not first no not first no At December 31, 2022 2021, 740 10 not 12 The Company and the Bank are subject to U.S. federal income tax as well as an income tax in the states of Ohio and Florida, and the Bank is subject to a capital-based franchise tax in the state of Ohio. The Company and the Bank are no 2019.

Note 14 - Employee Benefits

Note 14 - Employee Benefits	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	14. EMPLOYEE BENEFITS Employee Retirement Plan The Bank maintains section 401 21 December 31, 2022. December 31, 2021. six second 2022 2021 Executive Deferred Compensation Plans The Company maintains executive deferred compensation plans to provide post-retirement payments to members of senior management. The plan agreements are noncontributory, defined contribution arrangements that provide supplemental retirement income benefits to several officers, with contributions made solely by the Bank. Accrued executive deferred compensation amounted to $3.7 million and $1.9 million as of December 31, 2022, 2021, 2022 2021, Stock Option and Restricted Stock Plan In 2007, 2007 “2007 twenty thousand 2007 ten 2007 not In 2017, 2017 “2017 2017 May 10, 2017. 2017 ten not 2017 December 31, 2022. There was no stock option activity during the twelve December 31, 2022. The following table presents share data related to stock option activity during 2021: Shares Weighted- average Exercise Price Per Share Outstanding, January 1, 2021 12,150 $ 8.78 Exercised (12,150 ) 8.78 Outstanding, December 31, 2021 - $ - Exercisable, December 31, 2021 - $ - For the year ended December 31, 2021, During 2022 2021, 2022 2021, third three 2021 2022. The liability for these accrued officer benefits was $693,000 and $979,000 for the years ended December 31, 2022, December 31, 2021, The Company recognizes restricted stock forfeitures in the period they occur. The following table presents the activity during 2022 Units Weighted- average Grant Date Fair Value Per Unit Nonvested at January 1, 2022 76,933 $ 23.01 Granted 25,414 24.80 Vested (25,263 ) 20.95 Forfeited (13,438 ) - Nonvested at December 31, 2022 63,646 $ 24.34 Expected to vest at December 31, 2022 47,236 $ 23.97 As of December 31, 2022, 2017 December 31, 2022, 2021

Note 15 - Commitments

Note 15 - Commitments	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Lease Disclosure [Text Block]	15. COMMITMENTS In the ordinary course of business, various outstanding commitments and certain contingent liabilities are not December 31: (Dollar amounts in thousands) 2022 2021 Commitments to extend credit $ 443,364 $ 280,379 Standby letters of credit 869 586 Total $ 444,233 $ 280,965 These instruments involve, to varying degrees, elements of credit and interest rate risk over the amount recognized in the Consolidated Balance Sheet. The Company’s exposure to credit loss, in the event of nonperformance by the other parties to the financial instruments, is represented by the contractual amounts as disclosed. The Company minimizes its exposure to credit loss under these commitments by subjecting them to credit approval and review procedures and collateral requirements as deemed necessary. Commitments generally have fixed expiration dates within one Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third one Leasing Commitments The Company leases six of its branch locations and one loan production office. As of December 31, 2022, December 31, 2022, December 31, 2022, Lease costs incurred are as follows for the years ended December 31: 2022 2021 Lease Costs: Finance lease cost: Amortization of right-of-use asset $ 176 $ 313 Interest Expense 116 130 Other 30 63 Operating lease cost 206 225 Total lease cost $ 528 $ 731 The following table displays the weighted-average term and discount rates for both operating and finance leases outstanding as of December 31, 2022: Operating Finance Weighted-average term (years) 5.0 15.6 Weighted-average discount rate 1.9 % 3.0 % The following table displays the undiscounted cash flows due related to operating and finance leases as of December 31, 2022, December 31, 2022 Operating Finance Undiscounted cash flows due within: 2023 $ 169 $ 308 2024 169 308 2025 169 314 2026 134 320 2027 27 320 2028 and thereafter 95 3,207 Total undiscounted cash flows 763 4,777 Impact of present value discount (40 ) (966 ) Amount reported on balance sheet $ 723 $ 3,811

Note 16 - Regulatory Restrictio

Note 16 - Regulatory Restrictions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Banking and Thrift Disclosure [Text Block]	16. REGULATORY RESTRICTIONS The Company is subject to the regulatory requirements of the Federal Reserve System as a bank holding company. The bank is subject to regulations of the FDIC and the State of Ohio, Division of Financial Institutions. Cash Requirements The Federal Reserve Bank of Cleveland requires the Company to maintain certain average reserve balances. The reserves requirement was reduced to zero as of December 31, 2022, 2021. Loans Federal law prevents the Company from borrowing from the Bank unless specific obligations secure the loans. Further, such a secured loan is limited to 10% of the Bank’s common stock and capital surplus. Dividends MBC is subject to dividend restrictions that generally limit the amount of dividends that an Ohio state-chartered bank can pay. Under the Ohio Banking Code, cash dividends may not two 2023 2023

Note 17 - Regulatory Capital

Note 17 - Regulatory Capital	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	17. REGULATORY CAPITAL The Bank and Company are subject to regulatory capital requirements administered by banking agencies. Capital adequacy guidelines and prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weightings, and other factors, and regulators can lower classifications in some instances. As a result, failure to meet various capital requirements can initiate regulatory action that could directly affect the financial statements. As of December 31, 2022, The prompt corrective action regulations provide five not may The capital conservation buffer is designed to absorb losses during periods of economic stress. Banking institutions with a ratio of Common Equity Tier 1 The following tables present actual and required capital ratios as of December 31, 2022, 2021 As of December 31, 2022 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 11.16 % 12.63 % 12.63 % 13.61 % Middlefield Banc Corp. 11.30 % 12.80 % 12.25 % 13.78 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 % As of December 31, 2021 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 9.80 % 12.72 % 12.72 % 13.97 % Middlefield Banc Corp. 10.02 % 12.96 % 12.18 % 14.21 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 %

Note 18 - Fair Value Disclosure

Note 18 - Fair Value Disclosure Measurements	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	18. FAIR VALUE DISCLOSURE MEASUREMENTS The following disclosures show the hierarchal disclosure framework associated with the level of pricing observations utilized in measuring assets and liabilities at fair value. The three Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are fair-valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no not two This hierarchy requires the use of observable market data when available. The following tables present the assets measured on a recurring basis on the Consolidated Balance Sheet at their fair value by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 21,427 $ 8,737 $ 30,164 Obligations of states and political subdivisions - 127,334 - 127,334 Mortgage-backed securities in government-sponsored entities - 7,469 - 7,469 Total debt securities - 156,230 8,737 164,967 Equity securities in financial institutions 915 - - 915 Total $ 915 $ 156,230 $ 8,737 $ 165,882 December 31, 2021 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 20,337 $ 12,200 $ 32,537 Obligations of states and political subdivisions - 127,345 - 127,345 Mortgage-backed securities in government-sponsored entities - 10,317 - 10,317 Total debt securities - 157,999 12,200 170,199 Equity securities in financial institutions 818 - - 818 Total $ 818 $ 157,999 $ 12,200 $ 171,017 Investment Securities Available for Sale While the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of specific financial instruments could result in a different estimate of fair value at the reporting date. Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not not may Equity Securities no not The following table presents the fair value reconciliation of Level 3 (Dollar amounts in thousands) Subordinated debt Balance as of January 1, 2022 $ 12,200 Transfers into Level III (1) 500 Transfers out of Level III (1) (3,750 ) Net unrealized holding gain on available-for-sale investment securities (213 ) Balance as of December 31, 2022 $ 8,737 ( 1 The following tables present the assets measured on a non-recurring basis on the Consolidated Balance Sheet at their fair value by level within the fair value hierarchy. Collateral-dependent impaired loans are carried at fair value if they have been charged down to fair value or if a specific valuation allowance has been established. A new cost basis is established when a property is initially recorded in OREO. OREO properties are carried at fair value if a devaluation has been taken to the property’s value after the initial measurement. No December 31, 2021. December 31, 2022 Level I Level II Level III Total (Dollar amounts in thousands) Assets measured on a non-recurring basis: Impaired loans $ - $ - $ 1,143 $ 1,143 Other real estate owned - - 5,792 5,792 December 31, 2021 Level I Level II Level III Total (Dollar amounts in thousands) Assets measured on a non-recurring basis: Impaired loans $ - $ - $ 4,162 $ 4,162 Impaired Loans third may not not December 31, 2022, 2021, Other Real Estate Owned (OREO) no not not may The following tables present additional quantitative information about assets measured at fair value on a non-recurring basis and for which the Company uses Level III inputs to determine fair value: Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2022 Impaired loans $ 1,143 Appraisal of collateral (1) Appraisal adjustments (2) 12.0% Other real estate owned $ 5,792 Appraisal of collateral (1) Appraisal adjustments (2) 8.4% Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2021 Impaired loans $ 4,162 Appraisal of collateral (1) Appraisal adjustments (2) 25.0% to 72.2% (36.6%) ( 1 Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level III inputs, which are not ( 2 Appraisals may The estimated fair value of the Company’s financial instruments not December 31, 2022 Carrying Total Value Level I Level II Level III Fair Value (in thousands) Financial assets: Net loans $ 1,338,434 $ - $ - $ 1,298,814 $ 1,298,814 Financial liabilities: Deposits $ 1,402,019 $ 1,163,999 $ - $ 231,218 $ 1,395,217 Other borrowings 12,059 - - 12,059 12,059 December 31, 2021 Carrying Total Value Level I Level II Level III Fair Value (in thousands) Financial assets: Loans held for sale $ 1,051 $ - $ 1,051 $ - $ 1,051 Net loans 967,349 - - 961,645 961,645 Financial liabilities: Deposits $ 1,166,610 $ 967,885 $ - $ 199,503 $ 1,167,388 Other borrowings 12,901 - - 12,901 12,901 Included within other borrowings is an $8.2 million note payable, which matures in December 2037. In addition to the financial instruments included in the above tables, cash and equivalents, bank-owned life insurance, Federal Home Loan Bank stock, accrued interest receivable, FHLB advances, and accrued interest payable, are carried at cost, which approximates the fair value of the instruments.

Note 19 - Accumulated Other Com

Note 19 - Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	19. ACCUMULATED OTHER COMPREHENSIVE LOSS The following table presents the changes in accumulated other comprehensive loss by component net of tax: Unrealized gains/(losses) on available-for-sale (Dollars in thousands) securities (a) Balance as of December 31, 2020 $ 4,284 Other comprehensive loss (822 ) Balance at December 31, 2021 $ 3,462 Balance as of December 31, 2021 $ 3,462 Other comprehensive loss (25,606 ) Balance at December 31, 2022 $ (22,144 ) (a) All amounts are net of tax. Amounts in parentheses indicate debits to accumulated other comprehensive income. No unrealized gains or losses on available-for-sale securities were reclassified out of accumulated other comprehensive income for the years ended December 31, 2022, 2021.

Note 20 - Parent Company

Note 20 - Parent Company	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	20. PARENT COMPANY Following are condensed financial statements for the Company. CONDENSED BALANCE SHEET (Dollar amounts in thousands) December 31, 2022 2021 ASSETS Cash and due from banks $ 201 $ 805 Equity securities, at fair value 645 818 Investment in nonbank subsidiary 1 1 Investment in subsidiary bank 202,887 150,588 Other assets 2,984 1,371 TOTAL ASSETS $ 206,718 $ 153,583 LIABILITIES Trust preferred debt $ 8,248 $ 8,248 Other liabilities 779 - TOTAL LIABILITIES 9,027 8,248 STOCKHOLDERS' EQUITY 197,691 145,335 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 206,718 $ 153,583 CONDENSED STATEMENT OF COMPREHENSIVE (LOSS) INCOME Year Ended December 31, (Dollar amounts in thousands) 2022 2021 INCOME Dividends from subsidiary bank $ 15,500 $ 18,600 (Loss) gain on equity securities (173 ) 209 Other 7 5 Total income 15,334 18,814 EXPENSES Interest expense 288 151 Salaries and employee benefits 667 842 Ohio state franchise tax 1,157 1,144 Other 3,434 742 Total expenses 5,546 2,879 Income before income tax benefit 9,788 15,935 Income tax benefit (1,024 ) (560 ) Income before equity in undistributed net income of subsidiaries 10,812 16,495 Equity in undistributed net income of subsidiaries 4,861 2,138 NET INCOME $ 15,673 $ 18,633 Comprehensive (loss) income $ (9,933 ) $ 17,811 CONDENSED STATEMENT OF CASH FLOWS Year Ended December 31, (Dollar amounts in thousands) 2022 2021 OPERATING ACTIVITIES Net income $ 15,673 $ 18,633 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed net income of Subsidiaries (4,861 ) (2,138 ) Stock-based compensation 307 398 Loss (gain) on equity securities 173 (209 ) Other, net (297 ) (664 ) Net cash provided by operating activities 10,995 16,020 INVESTING ACTIVITIES Acquisition, net of cash paid 10 - FINANCING ACTIVITIES Stock options exercised - 94 Repurchase of treasury shares (6,119 ) (12,291 ) Cash dividends (5,490 ) (4,240 ) Net cash used in financing activities (11,609 ) (16,437 ) Decrease in cash (604 ) (417 ) CASH AT BEGINNING OF YEAR 805 1,222 CASH AT END OF YEAR $ 201 $ 805 SUPPLEMENTAL INFORMATION Common stock issued in business acquisition $ 73,265 $ -

Note 21 - Business Acquisition

Note 21 - Business Acquisition	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	21. BUSINESS ACQUISITION In the second 2022, six The transaction closed on December 1, 2022, Under the terms of the merger agreement, Liberty shareholders received 2.752 shares of the Company’s common stock in exchange for each share of Liberty common stock they owned immediately before the merger. The Company issued 2.6 million shares of its common stock in the merger and the aggregate merger consideration was approximately $73.3 million. Upon closing, Liberty National Bank was merged into MBC, and its six The Company accounted for the Liberty acquisition using the acquisition method of accounting and accordingly, assets acquired, liabilities assumed, and consideration exchanged were recorded at estimated fair value on the acquisition date, in accordance with purchase accounting. The Company relied on the income approach to estimate the value of the loans. The loans’ underlying characteristics (account types, remaining terms (in months), annual interest rates or coupons, interest types, past delinquencies, timing of principal and interest payments, current market rates, loan-to-value ratios, loss exposures and remaining balance) were considered. Various assumptions were applied regarding credit, interest, and prepayment risks for the loans based on loan types, payment types and fixed or variable classifications. Due to the timing of the merger, the estimated fair value measurements remain preliminary. Management will continue to review the estimated fair values and expects to finalize its analysis of the acquired assets and assumed liabilities in the transaction within one may one The Company also recorded an identifiable intangible asset representing the core deposit base of Liberty. The discounted cash flow method was used in valuing this intangible. This method is based upon the principle of future benefits; economic value is based on anticipated future benefits as measured by cash flows expected to occur in the future. The estimated future cash flows are converted to a value indicator by determining the present value of the cash flows using a discount rate. The discount rate is based upon the nature of the business, the level of risk, and the expected stability of the estimated future cash flows. The higher the risk, the higher the discount rate, and the lower the value indicator. Time deposit fair values were estimated using an income approach. The methodology entailed discounting the contractual cash flows of the instruments over their remaining contractual lives at prevailing market rates. Interest and principal payments were projected for each category of CDs over the period from the valuation date to the maturity dates. These payments represent future cash flows to be paid to depositors until maturity. Using appropriate market interest rates for each category of CDs, the future cash flows were discounted to their present value equivalents. The following table summarizes the purchase of Liberty as of December 1, 2022: (In Thousands, Except Per Share Data) Purchase Price Consideration in Common Stock Middlefield Banc Corp. shares issued 2,561,513 Value assigned to Middlefield Banc Corp. common shares $ 28.60 Purchase price assigned to Liberty common shares exchanged for 73,259 Purchase Price Consideration in Cash Cash paid in lieu of fractional shares 6 Total Purchase Price 73,265 Net Assets Acquired: Liberty shareholders equity $ 49,041 Adjustments to reflect assets acquired at fair value: Loans Allowance for loan loss 4,497 Loans - interest rate 646 Loans - general credit (3,433 ) Core deposit intangible 6,669 Investments (1,461 ) Mortgage servicing rights 830 Other 94 Adjustments to reflect liabilities acquired at fair value: Time deposits (228 ) Deferred taxes (54 ) Total net assets acquired 56,601 Goodwill resulting from merger $ 16,664 The following condensed statement reflects the amounts recognized as of the acquisition date for each major class of asset acquired and liability assumed, at fair value: (In Thousands) Total purchase price $ 73,265 Assets (liabilities) acquired: Net assets acquired: Cash 18,406 Loans and loans held for sale 312,618 Investments 57,907 Premises and equipment, net 6,087 Accrued interest receivable 1,563 Bank-owned life insurance 16,290 Core deposit intangible 6,670 Mortgage servicing rights 1,680 Other assets 3,111 Time deposits (69,278 ) Non-time deposits (294,684 ) Accrued interest payable (246 ) Other liabilities (3,523 ) Total net assets acquired 56,601 Goodwill resulting from the Liberty merger $ 16,664 Middlefield recorded goodwill and intangibles associated with the purchase of Liberty totaling $16.7 million. Goodwill is not not December 31, 2022. Identifiable intangibles are amortized to their estimated residual values over the expected useful lives. Such lives are also periodically reassessed to determine if any amortization period adjustments are required. During the year ended December 31, 2022, 2022 December 31, 2022 As of December 31, 2022, (In Thousands) Remaining 2023 $ 763 2024 750 2025 734 2026 714 2027 691 Thereafter 2,954 $ 6,606 The Company incurred $2.4 million in merger expenses, which were recognized in noninterest expense within the Consolidated Statement of Income for the year ended December 31, 2022. Results of operations for Liberty prior to the acquisition date are not December 31, 2022. December 31, 2022 Actual from Acquisition Date Through December 31, 2022 (in thousands) Net interest income $ 1,366 Noninterest income $ 117 Net income $ 867 The table below presents unaudited pro forma information as if the acquisition of Liberty had occurred on January 1, 2021. not not Pro Formas Twelve-month period ended December 31, 2022 2021 (in thousands, except per share data) Net interest income $ 63,277 $ 63,770 Noninterest income 10,151 9,779 Net income $ 21,142 $ 16,297 Pro forma earnings per share: Basic $ 3.51 $ 1.86 Diluted $ 3.50 $ 1.86 Pro Forma net income was reduced by $8.5 million for the year ended December 31, 2021 December 31, 2022 December 31, 2022 December 31, 2021.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Nature of Operations and Basis of Presentation Middlefield Banc Corp. (the “Company”) is an Ohio corporation organized to become the holding company of The Middlefield Banking Company (“MBC”). MBC is a state-chartered bank located in Ohio, whose consolidated financial statements also include the accounts of MBC’s subsidiaries, Middlefield Investments, Inc. (MI) and Middlefield Insurance Services (MIS). MI was established in the first 2019. first 2022, no October 23, 2009, The consolidated financial statements of the Company include its wholly owned subsidiaries, MBC and EMORECO, Inc. Significant intercompany items have been eliminated in preparing the consolidated financial statements. On December 1, 2022, six The financial statements have been prepared according to U.S. Generally Accepted Accounting Principles. In preparing the financial statements, management must make estimates and assumptions that affect the reported amounts of assets and liabilities as of the balance sheet date and revenues and expenses for the period. Actual results could differ from those estimates.
Marketable Securities, Policy [Policy Text Block]	Investment and Equity Securities Investment securities are classified at the time of purchase, based on management’s intention and ability, as securities held to maturity or securities available for sale. Debt securities acquired with the intent and ability to hold to maturity are stated at cost, adjusted for amortization of premium and accretion of discount, computed using a level yield method, and recognized as interest income adjustments. Certain other debt securities have been classified as available for sale to serve principally as a source of liquidity. Unrealized holding gains and losses for available-for-sale securities are reported as a separate component of stockholders’ equity, net of tax, until realized. Realized security gains and losses are computed using the specific identification method. Interest and dividends on investment securities are recognized as income when earned. For 2022 2021, Securities are evaluated quarterly and more frequently when economic or market conditions warrant such an evaluation to determine whether a decline in their value is other-than-temporary. For debt securities, management considers whether the present value of cash flows expected to be collected is less than the security’s amortized cost basis (the difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and the Bank’s intent to sell the security or whether it is more likely than not not not not
Stockholders' Equity, Policy [Policy Text Block]	Restricted Stock Common stock of the FHLB represents ownership in an institution that is wholly owned by other financial institutions. This equity security is accounted for at cost and classified with other assets. The FHLB of Cincinnati has reported profits for 2022 2021, not December 31, 2022, 2021.
Mortgage Banking Activity [Policy Text Block]	Mortgage Banking Activities The Bank sells mortgage loans on a servicing retained basis. Servicing rights are initially recorded at fair value, with the income statement effect recorded in gains on sales of loans. The Bank measures servicing assets using the amortization method. Loan servicing rights are amortized in proportion to and throughout estimated net future servicing revenue. The expected period of the estimated net servicing income is partly based on the expected prepayment of the underlying mortgages. The unamortized balance of mortgage servicing rights is included in accrued interest and other assets on the Consolidated Balance Sheet. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of outstanding principal and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Late fees and ancillary fees related to loan servicing are not December 31, 2022, 2021,
Financing Receivable [Policy Text Block]	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff generally are reported at their outstanding unpaid principal balances net of the allowance for loan and lease losses. Interest income is recognized, when earned, on the accrual method. The accrual of interest is discontinued on a loan when management believes, after considering economic and business conditions, the borrower’s financial condition is such that the collection of interest is doubtful. Interest received on nonaccrual loans is recorded as income or applied against principal according to management’s judgment as to the collectability of such principal. Loan origination fees and certain direct loan origination costs are deferred and the net amount amortized as an adjustment of the related loan’s yield. These amounts are amortized over the contractual life of the associated loans.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan and Lease Losses The allowance for loan and lease losses represents the amount that management estimates is adequate to provide for probable loan losses inherent in the loan portfolio. The allowance method is used in providing for loan losses. Accordingly, all loan losses are charged to the allowance, and all recoveries are credited to it. The allowance for loan and lease losses is established through a provision for loan losses charged to operations. The provision is based on management’s periodic evaluation of the adequacy of the allowance for loan and lease losses, which encompasses the overall risk characteristics of the various portfolio segments, experience with losses, the impact of economic conditions on borrowers, and other relevant factors. The estimates used in determining the adequacy of the allowance for loan and lease losses, including the amounts and timing of future cash flows expected on impaired loans, are particularly susceptible to a significant change in the near term. A loan is considered impaired when it is probable the borrower will not 89 not not first Mortgage loans secured by one four
Certain Loans and Debt Securities Acquired in Transfer, Recognizing Interest Income on Impaired Loans, Policy [Policy Text Block]	Loans Acquired Loans acquired, including loans that have evidence of deterioration of credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments receivable, are initially recorded at fair value (as determined by the present value of expected future cash flows) with no not For purchased loans acquired that are not
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost net of accumulated depreciation. Depreciation is computed on the straight-line method over the assets' estimated useful lives, which range from three
Lessee, Leases [Policy Text Block]	Leases The Company has operating and financing leases for several branch locations and office space. Generally, the underlying lease agreements do not may e.g. e.g. may one Most leases include one As most of our leases do not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill The Company accounts for goodwill using a qualitative assessment for testing the impairment of goodwill on at least an annual basis. This approach could cause more volatility in the Company’s reported net income because impairment losses, if any, could occur irregularly and in varying amounts. No impairment of goodwill was recognized in any of the periods presented.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Intangible assets include core deposit intangibles, which measure the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases. The core deposit intangibles are amortized to their estimated residual values over their expected useful lives, commonly ten
Life Insurance Corporate or Bank Owned [Policy Text Block]	Bank-Owned Life Insurance ( “ BOLI ” ) The Company owns insurance on the lives of a specific group of key employees. The policies were purchased to help offset the increase in the costs of various fringe benefit plans, including healthcare. The cash surrender value of these policies is included as an asset on the Consolidated Balance Sheet, and any increases in the cash surrender value are recorded as noninterest income on the Consolidated Statement of Income. In the event of the death of an insured individual under these policies, the Company would receive a death benefit, which would be recorded as tax-free noninterest income.
Real Estate, Policy [Policy Text Block]	Other Real Estate Owned ( “ OREO ” ) Real estate properties acquired through foreclosure are initially recorded at fair value at the foreclosure date, establishing a new cost basis. After foreclosure, management periodically performs valuations, and the real estate is carried at the lower of cost or fair value less estimated cost to sell. Revenue and expenses from operations of the properties, gains or losses on sales, and additions to the valuation allowance are included in operating results. The Company is required to disclose the carrying amount of residential real estate loans in the process of foreclosure. At December 31, 2022 2021, December 31, 2022, one one December 31, 2021, one December 31, 2021 twelve December 31, 2022.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company and its subsidiaries file a consolidated federal income tax return. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.
Treasury Stock [Policy Text Block]	Treasury Stock When shares recognized as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. The reserve for the Company’s treasury shares comprises the cost of the Company’s shares held by the Company. As of December 31, 2022, December 31, 2021.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share The Company provides a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated utilizing net income as reported in the numerator and average shares outstanding in the denominator. The computation of diluted earnings per share differs in that the dilutive effects of any stock options, warrants, and convertible securities are adjusted in the denominator. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements.
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company accounts for stock compensation based on the grant date fair value of all share-based payment awards expected to vest, including employee share options to be recognized as employee compensation expense over the requisite service period. Compensation cost is recognized for restricted stock issued to employees based on the fair value of these awards at the grant date. The market price of the Company’s common shares at the grant date is used to estimate the fair value of restricted stock and stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period, and is recorded in "Salaries and employee benefits" expense. (See Note 14
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Flow Information The Company has defined cash and cash equivalents as those amounts included in the Consolidated Balance Sheet captions as “Cash and due from banks” and “Federal funds sold” with original maturities of less than 90
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification of Comparative Amounts Certain comparative amounts for prior years have been reclassified to conform to current-year presentations. Such reclassifications did not
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In June 2016, 2016 13, Financial Instruments Credit Losses: Measurement of Credit Losses on Financial Instruments Management has completed its implementation plan, segmentation and testing, and model validation. The implementation plan included drafting of additional controls and policies to govern data uploads to its third 2022 As a result of adopting this standard, the Company expects to increase its reserve through a one first 2016. 2016 13 not At adoption, the Company did not In January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 2 2, not December 15, 2022, not In January 2020, 2020 04, Reference Rate Reform (Topic 848 March 2020 not not one December 31, 2022.

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Noninterest Income 2022 2021 (Dollar amounts in thousands) Service charges on deposit accounts: Overdraft fees $ 905 $ 727 ATM banking fees 1,489 1,377 Service charges and other fees 1,456 1,321 (Loss) gain on equity securities (a) (173 ) 209 Gain on other real estate owned - 43 Earnings on bank-owned life insurance (a) 459 546 Gain on sale of loans (a) 24 1,240 Revenue from investment services (b) 674 727 Miscellaneous Fee income 299 276 Gross rental income 951 180 Other income 662 603 Total noninterest income $ 6,746 7,249

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	2022 2021 Weighted-average common shares issued 7,551,769 7,325,449 Average treasury stock shares (1,524,678 ) (1,138,783 ) Weighted-average common shares and common stock equivalents used to calculate basic earnings per share 6,027,091 6,186,666 Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share 17,291 24,410 Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share 6,044,382 6,211,076

Note 4 - Investment and Equit_2

Note 4 - Investment and Equity Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Subordinated debt $ 32,300 $ 3 $ (2,139 ) $ 30,164 Obligations of states and political subdivisions: Taxable 500 - - 500 Tax-exempt 151,896 49 (25,111 ) 126,834 Mortgage-backed securities in government-sponsored entities 8,302 - (833 ) 7,469 Total $ 192,998 $ 52 $ (28,083 ) $ 164,967 December 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Subordinated debt $ 32,300 $ 356 $ (119 ) $ 32,537 Obligations of states and political subdivisions: Taxable 500 2 - 502 Tax-exempt 122,877 4,307 (341 ) 126,843 Mortgage-backed securities in government-sponsored entities 10,140 257 (80 ) 10,317 Total $ 165,817 $ 4,922 $ (540 ) $ 170,199
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 1,125 $ 1,126 Due after one year through five years 3,004 2,904 Due after five years through ten years 45,363 42,881 Due after ten years 143,506 118,056 Total $ 192,998 $ 164,967
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2022 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 12,638 $ (1,129 ) $ 8,790 $ (1,010 ) $ 21,428 $ (2,139 ) Obligations of states and political subdivisions Tax-exempt 75,343 (10,488 ) 41,138 (14,623 ) 116,481 (25,111 ) Mortgage-backed securities in government-sponsored entities 6,153 (480 ) 1,316 (353 ) 7,469 (833 ) Total $ 94,134 $ (12,097 ) $ 51,244 $ (15,986 ) $ 145,378 $ (28,083 ) December 31, 2021 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 9,150 $ (100 ) $ 731 $ (19 ) $ 9,881 $ (119 ) Obligations of states and political subdivisions Tax-exempt 24,273 (341 ) - - 24,273 (341 ) Mortgage-backed securities in government-sponsored entities - - 1,980 (80 ) 1,980 (80 ) Total $ 33,423 $ (441 ) $ 2,711 $ (99 ) $ 36,134 $ (540 )

Note 5 - Loans and Related Al_2

Note 5 - Loans and Related Allowance for Loan and Lease Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule Of Financing Receivable By Segment [Table Text Block]	December 31, 2022 Ending Loan Balance by Impairment Evaluation Individually Loans acquired with deteriorated credit quality Collectively Total Loans Loans: Commercial real estate: Owner occupied $ 5,650 $ - $ 186,098 $ 191,748 Non-owner occupied 13,570 2,992 364,018 380,580 Multifamily - - 58,251 58,251 Residential real estate 1,023 24 295,261 296,308 Commercial and industrial 1,828 - 193,774 195,602 Home equity lines of credit 244 - 127,821 128,065 Construction and other - 3,052 91,147 94,199 Consumer installment - - 8,119 8,119 Total $ 22,315 $ 6,068 $ 1,324,489 $ 1,352,872 December 31, 2021 Ending Loan Balance by Impairment Evaluation Individually Loans acquired with deteriorated credit quality Collectively Total Loans Loans: Commercial real estate: Owner occupied $ 731 $ - $ 110,739 $ 111,470 Non-owner occupied 5,297 - 278,321 283,618 Multifamily - - 31,189 31,189 Residential real estate 1,104 - 238,985 240,089 Commercial and industrial 587 - 148,225 148,812 Home equity lines of credit 250 - 104,105 104,355 Construction and other - - 54,148 54,148 Consumer installment - - 8,010 8,010 Total $ 7,969 $ - $ 973,722 $ 981,691
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	December 31, 2022 Ending Allowance Balance by Impairment Evaluation Individually Evaluated for Impairment Loans acquired with deteriorated credit quality Collectively Evaluated for Impairment Total Allocation Loans: Commercial real estate: Owner occupied $ 407 $ - $ 1,796 $ 2,203 Non-owner occupied 167 - 5,430 5,597 Multifamily - - 662 662 Residential real estate 28 - 2,019 2,047 Commercial and industrial 39 - 1,444 1,483 Home equity lines of credit 48 - 1,705 1,753 Construction and other - - 609 609 Consumer installment - - 84 84 Total $ 689 $ - $ 13,749 $ 14,438 December 31, 2021 Ending Allowance Balance by Impairment Evaluation Individually Evaluated for Impairment Loans acquired with deteriorated credit quality Collectively Evaluated for Impairment Total Allocation Loans: Commercial real estate: Owner occupied $ 10 $ - $ 1,826 $ 1,836 Non-owner occupied 655 - 6,776 7,431 Multifamily - - 454 454 Residential real estate 17 - 1,723 1,740 Commercial and industrial 42 - 840 882 Home equity lines of credit 16 - 1,436 1,452 Construction and other - - 533 533 Consumer installment - - 14 14 Total $ 740 $ - $ 13,602 $ 14,342 Allowance for Loan and Lease Losses Balance Balance December 31, 2021 Charge-offs Recoveries Provision December 31, 2022 Loans: Commercial real estate: Owner occupied $ 1,836 $ - $ 5 $ 362 $ 2,203 Non-owner occupied 7,431 (150 ) 23 (1,707 ) 5,597 Multifamily 454 - - 208 662 Residential real estate 1,740 - 61 246 2,047 Commercial and industrial 882 (40 ) 312 329 1,483 Home equity lines of credit 1,452 (25 ) - 326 1,753 Construction and other 533 - - 76 609 Consumer installment 14 (231 ) 141 160 84 Total $ 14,342 $ (446 ) $ 542 $ - $ 14,438 Allowance for Loan and Lease Losses Balance Balance December 31, 2020 Charge-offs Recoveries Provision December 31, 2021 Loans: Commercial real estate: Owner occupied $ 1,342 $ - $ 45 $ 449 $ 1,836 Non-owner occupied 6,817 (313 ) 138 789 7,431 Multifamily 461 - - (7 ) 454 Residential real estate 1,683 (27 ) 27 57 1,740 Commercial and industrial 1,353 (1 ) 194 (664 ) 882 Home equity lines of credit 1,405 56 (9 ) 1,452 Construction and other 378 - 46 109 533 Consumer installment 20 (124 ) 142 (24 ) 14 Total $ 13,459 $ (465 ) $ 648 $ 700 $ 14,342
Impaired Financing Receivables [Table Text Block]	December 31, 2022 Impaired Loans Unpaid Recorded Principal Related Investment Balance Allowance With no related allowance recorded: Commercial real estate: Owner occupied $ 4,141 $ 4,141 $ - Non-owner occupied 1,042 1,042 - Residential real estate 706 770 - Commercial and industrial 450 547 - Home equity lines of credit 112 112 - Total $ 6,451 $ 6,612 $ - With an allowance recorded: Commercial real estate: Owner occupied $ 1,509 $ 1,509 $ 407 Non-owner occupied 12,528 12,528 167 Residential real estate 317 317 28 Commercial and industrial 1,378 1,378 39 Home equity lines of credit 132 132 48 Total $ 15,864 $ 15,864 $ 689 Total: Commercial real estate: Owner occupied $ 5,650 $ 5,650 $ 407 Non-owner occupied 13,570 13,570 167 Residential real estate 1,023 1,087 28 Commercial and industrial 1,828 1,925 39 Home equity lines of credit 244 244 48 Total $ 22,315 $ 22,476 $ 689 December 31, 2021 Impaired Loans Unpaid Recorded Principal Related Investment Balance Allowance With no related allowance recorded: Commercial real estate: Non-owner occupied $ 1,547 $ 1,802 $ - Residential real estate 820 874 - Commercial and industrial 370 538 - Home equity lines of credit 7 7 - Total $ 2,744 $ 3,221 $ - With an allowance recorded: Commercial real estate: Owner occupied $ 731 $ 731 $ 10 Non-owner occupied 3,750 4,277 655 Residential real estate 284 284 17 Commercial and industrial 217 230 42 Home equity lines of credit 243 243 16 Total $ 5,225 $ 5,765 $ 740 Total: Commercial real estate: Owner occupied $ 731 $ 731 $ 10 Non-owner occupied 5,297 6,079 655 Residential real estate 1,104 1,158 17 Commercial and industrial 587 768 42 Home equity lines of credit 250 250 16 Total $ 7,969 $ 8,986 $ 740
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	(In Thousands) December 1, 2022 Unpaid principal balance $ 7,919 Interest 2,978 Contractual cash flows 10,897 Non-accretable premium 117 Expected cash flows 11,014 Accretable discount (4,995 ) Estimated fair value 6,019 (In Thousands) December 1, 2022 December 31, 2022 Outstanding balance $ 7,919 $ 7,998 Carrying amount 6,019 6,068 (In Thousands) December 31, 2022 Balance at beginning of period $ - Additions 1,900 Accretion 30 Balance at end of period 1,930
Schedule of Additional Information Related to Impaired Loans [Table Text Block]	As of December 31, 2022 As of December 31, 2021 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Commercial real estate: Owner occupied $ 2,637 $ 231 $ 1,334 $ 53 Non-owner occupied 8,671 646 5,023 262 Residential real estate 998 46 1,208 56 Commercial and industrial 1,331 145 763 62 Home equity lines of credit 247 12 245 12 Total $ 13,884 $ 1,080 $ 8,573 $ 445
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	December 31, 2022 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Commercial and industrial 3 - 3 $ 1,252 $ 1,252 $ 1,252 $ 1,252 December 31, 2021 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Commercial real estate: Non-owner occupied 1 - 1 $ 730 $ 730 Residential real estate 1 - 1 96 96 $ 826 $ 826
Financing Receivable Credit Quality Indicators [Table Text Block]	Special Total December 31, 2022 Pass Mention Substandard Doubtful Loans Commercial real estate: Owner occupied $ 176,400 $ 6,873 $ 8,475 $ - $ 191,748 Non-owner occupied 331,584 6,387 42,609 - 380,580 Multifamily 58,251 - - - 58,251 Residential real estate 294,254 - 2,054 - 296,308 Commercial and industrial 185,674 7,936 1,992 - 195,602 Home equity lines of credit 127,080 - 985 - 128,065 Construction and other 90,728 308 3,163 - 94,199 Consumer installment 8,117 - 2 - 8,119 Total $ 1,272,088 $ 21,504 $ 59,280 $ - $ 1,352,872 Special Total December 31, 2021 Pass Mention Substandard Doubtful Loans Commercial real estate: Owner occupied $ 104,217 $ 2,400 $ 4,853 $ - $ 111,470 Non-owner occupied 230,672 3,038 49,908 - 283,618 Multifamily 31,189 - - - 31,189 Residential real estate 237,132 - 2,957 - 240,089 Commercial and industrial 143,911 2,748 2,153 - 148,812 Home equity lines of credit 103,296 - 1,059 - 104,355 Construction and other 53,807 341 - - 54,148 Consumer installment 8,005 - 5 - 8,010 Total $ 912,229 $ 8,527 $ 60,935 $ - $ 981,691
Financing Receivable, Past Due [Table Text Block]	Purchase 30-59 Days 60-89 Days 90 Days+ Total Credit Total December 31, 2022 Current Past Due Past Due Past Due Past Due Impaired Loans Loans Commercial real estate: Owner occupied $ 191,748 $ - $ - $ - $ - $ - 191,748 Non-owner occupied 380,467 113 - - 113 2,992 380,580 Multifamily 58,251 - - - - - 58,251 Residential real estate 293,698 2,093 111 406 2,610 24 296,308 Commercial and industrial 195,532 62 4 4 70 - 195,602 Home equity lines of credit 127,494 415 145 11 571 - 128,065 Construction and other 93,997 202 - - 202 3,052 94,199 Consumer installment 8,096 23 - - 23 - 8,119 Total $ 1,349,283 $ 2,908 $ 260 $ 421 $ 3,589 $ 6,068 1,352,872 Purchase 30-59 Days 60-89 Days 90 Days+ Total Credit Total December 31, 2021 Current Past Due Past Due Past Due Past Due Impaired Loans Loans Commercial real estate: Owner occupied $ 111,257 $ 81 $ 132 $ - $ 213 $ - 111,470 Non-owner occupied 282,365 880 - 373 1,253 - 283,618 Multifamily 31,189 - - - - - 31,189 Residential real estate 238,483 1,187 - 419 1,606 - 240,089 Commercial and industrial 148,437 112 - 263 375 - 148,812 Home equity lines of credit 104,316 - 39 - 39 - 104,355 Construction and other 54,148 - - - - - 54,148 Consumer installment 7,799 16 19 176 211 - 8,010 Total $ 977,994 $ 2,276 $ 190 $ 1,231 $ 3,697 $ - 981,691
Financing Receivable, Nonaccrual [Table Text Block]	90+ Days Past December 31, 2022 Nonaccrual Due and Accruing Commercial real estate: Owner occupied $ 69 $ - Residential real estate 1,431 - Commercial and industrial 186 - Home equity lines of credit 191 - Construction and other 68 - Consumer installment 166 - Total $ 2,111 $ - 90+ Days Past December 31, 2021 Nonaccrual Due and Accruing Commercial real estate: Owner occupied $ 81 $ - Non-owner occupied 2,442 - Residential real estate 1,577 - Commercial and industrial 456 - Home equity lines of credit 121 - Consumer installment 182 - Total $ 4,859 $ -

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Land and land improvements $ 4,896 $ 2,963 Building and leasehold improvements 20,537 16,531 Furniture, fixtures, and equipment 9,485 9,596 Financing right-of-use assets 3,703 4,491 Total premises and equipment 38,621 33,581 Less accumulated depreciation and amortization 16,660 16,309 Total premises and equipment, net $ 21,961 $ 17,272

Note 7 - Goodwill and Intangi_2

Note 7 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(Dollar amounts in thousands) Remaining 2023 $ 1,059 2024 1,031 2025 998 2026 968 2027 691 Thereafter 2,954 Total $ 7,701
Servicing Asset at Amortized Cost [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Beginning of year $ 542 $ 476 Purchases (1) 1,680 - Additions 19 257 Amortized to expense (169 ) (191 ) End of year $ 2,072 $ 542

Note 8 - Accrued Interest Rec_2

Note 8 - Accrued Interest Receivable and Other Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Other Assets [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Restricted stock $ 5,777 $ 4,399 Accrued interest receivable on investment securities 1,571 1,312 Accrued interest receivable on loans 4,333 2,820 Deferred tax asset, net 9,454 1,693 Operating right-of-use assets 717 872 Other 6,676 3,201 Total $ 28,528 $ 14,297

Note 9 - Deposits (Tables)

Note 9 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Time Deposit Maturities [Table Text Block]	(Dollar amounts in thousands) 2023 $ 136,767 2024 85,780 2025 6,665 2026 5,331 2027 3,477 Total $ 238,020
Time Deposit Maturities, $250,000 or More [Table Text Block]	(Dollar amounts in thousands) Amount Percent of Total Within three months $ 9,807 19.26 % Beyond three but within six months 5,094 10.00 % Beyond six but within twelve months 11,166 21.93 % Beyond one year 24,850 48.81 % Total $ 50,917 100.00 %

Note 10 - Short-term Borrowin_2

Note 10 - Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Short-Term Debt [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Balance at year-end $ 65,000 $ - Average balance outstanding 8,576 85 Maximum month-end balance 80,000 - Weighted-average rate at year-end 4.38 % N/A Weighted-average rate during the year 3.58 % 0.40 %

Note 11 - Other Borrowings (Tab

Note 11 - Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	Weighted- Stated interest (Dollar amounts in thousands) Maturity range average rate range Description from to interest rate from to 2022 2021 Finance lease liabilities 10/30/34 11/30/41 3.01 % 2.50 % 3.51 % $ 3,811 $ 4,653 Junior subordinated debt 12/21/37 12/21/37 3.25 % 4.45 % 4.45 % 8,248 8,248 Total $ 12,059 $ 12,901
Schedule of Maturities of Long-Term Debt [Table Text Block]	(Dollar amounts in thousands) Weighted- Year Ending December 31, Amount Average Rate 2023 $ 196 3.01 % 2024 202 3.01 % 2025 214 3.01 % 2026 227 3.01 % 2027 234 3.01 % Beyond 2025 10,986 4.79 % Total $ 12,059 4.74 %

Note 12 - Accrued Interest Pa_2

Note 12 - Accrued Interest Payable and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Other Liabilities [Table Text Block]	2022 2021 (Dollar amounts in thousands) Accrued interest payable $ 878 $ 237 Accrued directors' benefits 4,440 2,247 Accrued salary and benefits expense 1,942 1,631 Operating lease liabilities 723 878 Other 2,930 1,167 Total $ 10,913 $ 6,160

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Current payable $ 3,544 $ 4,466 Deferred (324 ) (401 ) Total provision $ 3,220 $ 4,065
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Deferred tax assets: Allowance for loan and lease losses $ 2,921 $ 3,012 Supplemental retirement plan 932 608 Investment security basis adjustment 18 18 Nonaccrual interest income 319 350 Accrued compensation 328 293 Deferred origination fees, net 26 - Net unrealized loss on AFS securities 5,886 - Lease liability 952 1,161 Acquisition fair value adjustments 728 - Net operating losses 366 - Other 252 - Gross deferred tax assets 12,728 5,442 Deferred tax liabilities: Premises and equipment 1,123 632 Net unrealized gain on AFS securities - 920 Net unrealized gain on equity securities 48 85 FHLB stock dividends 242 139 Intangibles 474 450 Mortgage servicing rights 435 114 Deferred origination fees, net - 34 Acquisition fair value adjustments - 249 Right of use assets 928 1,126 Other 24 - Gross deferred tax liabilities 3,274 3,749 Net deferred tax assets $ 9,454 $ 1,693
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(Dollar amounts in thousands) 2022 2021 % of % of Pretax Pretax Amount Income Amount Income Provision at statutory rate $ 3,967 21.0 % $ 4,766 21.0 % Tax-exempt income (893 ) (4.7 )% (703 ) (3.1 )% Nondeductible interest expense 5 - % - - % Nondeductible acquisition expense 175 0.9 % - - % Other (34 ) (0.2 )% 2 - % Actual tax expense and effective rate $ 3,220 17.0 % $ 4,065 17.9 %

Note 14 - Employee Benefits (Ta

Note 14 - Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Shares Weighted- average Exercise Price Per Share Outstanding, January 1, 2021 12,150 $ 8.78 Exercised (12,150 ) 8.78 Outstanding, December 31, 2021 - $ - Exercisable, December 31, 2021 - $ -
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Units Weighted- average Grant Date Fair Value Per Unit Nonvested at January 1, 2022 76,933 $ 23.01 Granted 25,414 24.80 Vested (25,263 ) 20.95 Forfeited (13,438 ) - Nonvested at December 31, 2022 63,646 $ 24.34 Expected to vest at December 31, 2022 47,236 $ 23.97

Note 15 - Commitments (Tables)

Note 15 - Commitments (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Other Commitments [Table Text Block]	(Dollar amounts in thousands) 2022 2021 Commitments to extend credit $ 443,364 $ 280,379 Standby letters of credit 869 586 Total $ 444,233 $ 280,965
Lease, Cost [Table Text Block]	2022 2021 Lease Costs: Finance lease cost: Amortization of right-of-use asset $ 176 $ 313 Interest Expense 116 130 Other 30 63 Operating lease cost 206 225 Total lease cost $ 528 $ 731
Lease, Term and Discount Rate [Table Text Block]	Operating Finance Weighted-average term (years) 5.0 15.6 Weighted-average discount rate 1.9 % 3.0 %
Operating and Finance Lease, Liability, Maturity [Table Text Block]	Operating Finance Undiscounted cash flows due within: 2023 $ 169 $ 308 2024 169 308 2025 169 314 2026 134 320 2027 27 320 2028 and thereafter 95 3,207 Total undiscounted cash flows 763 4,777 Impact of present value discount (40 ) (966 ) Amount reported on balance sheet $ 723 $ 3,811

Note 17 - Regulatory Capital (T

Note 17 - Regulatory Capital (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	As of December 31, 2022 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 11.16 % 12.63 % 12.63 % 13.61 % Middlefield Banc Corp. 11.30 % 12.80 % 12.25 % 13.78 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 % As of December 31, 2021 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 9.80 % 12.72 % 12.72 % 13.97 % Middlefield Banc Corp. 10.02 % 12.96 % 12.18 % 14.21 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 %

Note 18 - Fair Value Disclosu_2

Note 18 - Fair Value Disclosure Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 21,427 $ 8,737 $ 30,164 Obligations of states and political subdivisions - 127,334 - 127,334 Mortgage-backed securities in government-sponsored entities - 7,469 - 7,469 Total debt securities - 156,230 8,737 164,967 Equity securities in financial institutions 915 - - 915 Total $ 915 $ 156,230 $ 8,737 $ 165,882 December 31, 2021 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 20,337 $ 12,200 $ 32,537 Obligations of states and political subdivisions - 127,345 - 127,345 Mortgage-backed securities in government-sponsored entities - 10,317 - 10,317 Total debt securities - 157,999 12,200 170,199 Equity securities in financial institutions 818 - - 818 Total $ 818 $ 157,999 $ 12,200 $ 171,017
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	(Dollar amounts in thousands) Subordinated debt Balance as of January 1, 2022 $ 12,200 Transfers into Level III (1) 500 Transfers out of Level III (1) (3,750 ) Net unrealized holding gain on available-for-sale investment securities (213 ) Balance as of December 31, 2022 $ 8,737
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	December 31, 2022 Level I Level II Level III Total (Dollar amounts in thousands) Assets measured on a non-recurring basis: Impaired loans $ - $ - $ 1,143 $ 1,143 Other real estate owned - - 5,792 5,792 December 31, 2021 Level I Level II Level III Total (Dollar amounts in thousands) Assets measured on a non-recurring basis: Impaired loans $ - $ - $ 4,162 $ 4,162
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2022 Impaired loans $ 1,143 Appraisal of collateral (1) Appraisal adjustments (2) 12.0% Other real estate owned $ 5,792 Appraisal of collateral (1) Appraisal adjustments (2) 8.4% Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2021 Impaired loans $ 4,162 Appraisal of collateral (1) Appraisal adjustments (2) 25.0% to 72.2% (36.6%)
Fair Value, by Balance Sheet Grouping [Table Text Block]	December 31, 2022 Carrying Total Value Level I Level II Level III Fair Value (in thousands) Financial assets: Net loans $ 1,338,434 $ - $ - $ 1,298,814 $ 1,298,814 Financial liabilities: Deposits $ 1,402,019 $ 1,163,999 $ - $ 231,218 $ 1,395,217 Other borrowings 12,059 - - 12,059 12,059 December 31, 2021 Carrying Total Value Level I Level II Level III Fair Value (in thousands) Financial assets: Loans held for sale $ 1,051 $ - $ 1,051 $ - $ 1,051 Net loans 967,349 - - 961,645 961,645 Financial liabilities: Deposits $ 1,166,610 $ 967,885 $ - $ 199,503 $ 1,167,388 Other borrowings 12,901 - - 12,901 12,901

Note 19 - Accumulated Other C_2

Note 19 - Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized gains/(losses) on available-for-sale (Dollars in thousands) securities (a) Balance as of December 31, 2020 $ 4,284 Other comprehensive loss (822 ) Balance at December 31, 2021 $ 3,462 Balance as of December 31, 2021 $ 3,462 Other comprehensive loss (25,606 ) Balance at December 31, 2022 $ (22,144 )

Note 20 - Parent Company (Table

Note 20 - Parent Company (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Condensed Balance Sheet [Table Text Block]	(Dollar amounts in thousands) December 31, 2022 2021 ASSETS Cash and due from banks $ 201 $ 805 Equity securities, at fair value 645 818 Investment in nonbank subsidiary 1 1 Investment in subsidiary bank 202,887 150,588 Other assets 2,984 1,371 TOTAL ASSETS $ 206,718 $ 153,583 LIABILITIES Trust preferred debt $ 8,248 $ 8,248 Other liabilities 779 - TOTAL LIABILITIES 9,027 8,248 STOCKHOLDERS' EQUITY 197,691 145,335 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 206,718 $ 153,583
Condensed Income Statement [Table Text Block]	Year Ended December 31, (Dollar amounts in thousands) 2022 2021 INCOME Dividends from subsidiary bank $ 15,500 $ 18,600 (Loss) gain on equity securities (173 ) 209 Other 7 5 Total income 15,334 18,814 EXPENSES Interest expense 288 151 Salaries and employee benefits 667 842 Ohio state franchise tax 1,157 1,144 Other 3,434 742 Total expenses 5,546 2,879 Income before income tax benefit 9,788 15,935 Income tax benefit (1,024 ) (560 ) Income before equity in undistributed net income of subsidiaries 10,812 16,495 Equity in undistributed net income of subsidiaries 4,861 2,138 NET INCOME $ 15,673 $ 18,633 Comprehensive (loss) income $ (9,933 ) $ 17,811
Condensed Cash Flow Statement [Table Text Block]	Year Ended December 31, (Dollar amounts in thousands) 2022 2021 OPERATING ACTIVITIES Net income $ 15,673 $ 18,633 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed net income of Subsidiaries (4,861 ) (2,138 ) Stock-based compensation 307 398 Loss (gain) on equity securities 173 (209 ) Other, net (297 ) (664 ) Net cash provided by operating activities 10,995 16,020 INVESTING ACTIVITIES Acquisition, net of cash paid 10 - FINANCING ACTIVITIES Stock options exercised - 94 Repurchase of treasury shares (6,119 ) (12,291 ) Cash dividends (5,490 ) (4,240 ) Net cash used in financing activities (11,609 ) (16,437 ) Decrease in cash (604 ) (417 ) CASH AT BEGINNING OF YEAR 805 1,222 CASH AT END OF YEAR $ 201 $ 805 SUPPLEMENTAL INFORMATION Common stock issued in business acquisition $ 73,265 $ -

Note 21 - Business Acquisition

Note 21 - Business Acquisition (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	(In Thousands, Except Per Share Data) Purchase Price Consideration in Common Stock Middlefield Banc Corp. shares issued 2,561,513 Value assigned to Middlefield Banc Corp. common shares $ 28.60 Purchase price assigned to Liberty common shares exchanged for 73,259 Purchase Price Consideration in Cash Cash paid in lieu of fractional shares 6 Total Purchase Price 73,265 Net Assets Acquired: Liberty shareholders equity $ 49,041 Adjustments to reflect assets acquired at fair value: Loans Allowance for loan loss 4,497 Loans - interest rate 646 Loans - general credit (3,433 ) Core deposit intangible 6,669 Investments (1,461 ) Mortgage servicing rights 830 Other 94 Adjustments to reflect liabilities acquired at fair value: Time deposits (228 ) Deferred taxes (54 ) Total net assets acquired 56,601 Goodwill resulting from merger $ 16,664
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(In Thousands) Total purchase price $ 73,265 Assets (liabilities) acquired: Net assets acquired: Cash 18,406 Loans and loans held for sale 312,618 Investments 57,907 Premises and equipment, net 6,087 Accrued interest receivable 1,563 Bank-owned life insurance 16,290 Core deposit intangible 6,670 Mortgage servicing rights 1,680 Other assets 3,111 Time deposits (69,278 ) Non-time deposits (294,684 ) Accrued interest payable (246 ) Other liabilities (3,523 ) Total net assets acquired 56,601 Goodwill resulting from the Liberty merger $ 16,664
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(Dollar amounts in thousands) Remaining 2023 $ 1,059 2024 1,031 2025 998 2026 968 2027 691 Thereafter 2,954 Total $ 7,701
Business Acquisition, Pro Forma Information [Table Text Block]	Actual from Acquisition Date Through December 31, 2022 (in thousands) Net interest income $ 1,366 Noninterest income $ 117 Net income $ 867 Pro Formas Twelve-month period ended December 31, 2022 2021 (in thousands, except per share data) Net interest income $ 63,277 $ 63,770 Noninterest income 10,151 9,779 Net income $ 21,142 $ 16,297 Pro forma earnings per share: Basic $ 3.51 $ 1.86 Diluted $ 3.50 $ 1.86
Liberty Bancshares Inc [Member]
Notes Tables
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(In Thousands) Remaining 2023 $ 763 2024 750 2025 734 2026 714 2027 691 Thereafter 2,954 $ 6,606

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual)		12 Months Ended
	Dec. 01, 2022 USD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares
Number of Branches		22
Servicing Asset at Fair Value, Amount, Ending Balance		$ 94,800,000	$ 105,900,000
Goodwill, Impairment Loss		0	0
Mortgage Loans in Process of Foreclosure, Amount		68,000	1,000,000
Other Real Estate, Ending Balance		5,821,000	6,992,000
Impairment of Real Estate		$ 1,200,000	$ 0
Treasury Stock, Shares, Total (in shares) | shares		1,671,231	1,441,811
Treasury Stock, Shares, Acquired (in shares) | shares		229,420	512,449
Commercial Real Estate Portfolio Segment [Member]
Other Real Estate, Ending Balance		$ 5,800,000	$ 7,000,000
Residential Portfolio Segment [Member]
Other Real Estate, Ending Balance		$ 28,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		20 years
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		40 years
LBSI Insurance, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100%
Liberty Bancshares Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100%
Number of Branches	6
Business Combination, Amount Shares Issued to Acquiree's Shareholders Per Share (in shares) | shares	2.752
Stock Issued During Period, Shares, Acquisitions (in shares) | shares	2,600,000
Business Combination, Consideration Transferred, Total	$ 73,265,000
Goodwill, Impairment Loss		$ 0
Liberty Bancshares Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual)	12 Months Ended
	Dec. 31, 2022
Revenue from Interest Income and Noninterest Income, Percent	89.60%

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Gain on equity securities	[1]	$ (173,000)	$ 209,000
Gain on other real estate owned		0	43,000
Earnings on bank-owned life insurance	[1]	459,000	546,000
Gain on sale of loans	[1]	24,000	1,240,000
Revenue from investment services	[2]	674,000	727,000
Miscellaneous Fee income		299,000	276,000
Gross rental income		951,000	180,000
Other income		662,000	603,000
Total noninterest income		6,746,000	7,249,000
Overdraft Fees [Member]
Noninterest income revenue		905,000	727,000
ATM Banking Fees [Member]
Noninterest income revenue		1,489,000	1,377,000
Service Charge and Other Fees [Member]
Noninterest income revenue		$ 1,456,000	$ 1,321,000
[1]Not within scope of ASC 606[2]From services offered by the Company through it's servicing partnership with LPL Financial

Note 3 - Earnings Per Share (De

Note 3 - Earnings Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	0	0	12,150
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance (in shares)	63,646	76,933
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	46,355	53,438

Note 3 - Earnings Per Share - S

Note 3 - Earnings Per Share - Shares Used in Calculation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Weighted-average common shares issued (in shares)	7,551,769	7,325,449
Average treasury stock shares (in shares)	(1,524,678)	(1,138,783)
Weighted-average common shares and common stock equivalents used to calculate basic earnings per share (in shares)	6,027,091	6,186,666
Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share (in shares)	17,291	24,410
Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share (in shares)	6,044,382	6,211,076

Note 4 - Investment and Equit_3

Note 4 - Investment and Equity Securities (Details Textual)		12 Months Ended
		Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Equity Securities, FV-NI, Current		$ 915,000	$ 818,000
Equity Securities, FV-NI, Unrealized Gain (Loss), Total	[1]	(173,000)	209,000
Equity Securities, FV-NI, Realized Gain (Loss), Total		0	0
Proceeds from Sale and Maturity of Marketable Securities		57,887,000	0
Realized Investment Gains (Losses), Total		$ 0
Proceeds from Sale of Investment Securities			0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions		141
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions		60
Available-for-sale Securities, Percentage of Portfolio		81.70%
Other-than-temporary Impairment Loss, Debt Securities, Available-for-sale, Total		$ 0	0
Asset Pledged as Collateral [Member] | Deposits [Member]
Financial Instruments, Owned, at Fair Value, Total		$ 89,900,000	$ 77,100,000
[1]Not within scope of ASC 606

Note 4 - Investment and Equit_4

Note 4 - Investment and Equity Securities - Amortized Cost and Fair Values of Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized cost	$ 192,998	$ 165,817
Gross unrealized gains	52	4,922
Gross unrealized losses	(28,083)	(540)
Investment securities available for sale, at fair value	164,967	170,199
Subordinated Debt Securities [Member]
Amortized cost	32,300	32,300
Gross unrealized gains	3	356
Gross unrealized losses	(2,139)	(119)
Investment securities available for sale, at fair value	30,164	32,537
Taxable Municipal Bonds [Member]
Amortized cost	500	500
Gross unrealized gains	0	2
Gross unrealized losses	0	0
Investment securities available for sale, at fair value	500	502
Nontaxable Municipal Bonds [Member]
Amortized cost	151,896	122,877
Gross unrealized gains	49	4,307
Gross unrealized losses	(25,111)	(341)
Investment securities available for sale, at fair value	126,834	126,843
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Amortized cost	8,302	10,140
Gross unrealized gains	0	257
Gross unrealized losses	(833)	(80)
Investment securities available for sale, at fair value	$ 7,469	$ 10,317

Note 4 - Investment and Equit_5

Note 4 - Investment and Equity Securities - Amortized Cost and Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Due in one year or less, amortized costs	$ 1,125
Due in one year or less, fair value	1,126
Due after one year through five years, amortized costs	3,004
Due after one year through five years, fair value	2,904
Due after five years through ten years, amortized costs	45,363
Due after five years through ten years, fair value	42,881
Due after ten years, amortized costs	143,506
Due after ten years, fair value	118,056
Amortized costs	192,998	$ 165,817
Fair Value	$ 164,967	$ 170,199

Note 4 - Investment and Equit_6

Note 4 - Investment and Equity Securities - Gross Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Less than Twelve Months, Fair Value	$ 94,134	$ 33,423
Less than Twelve Months, Gross Unrealized Losses	(12,097)	(441)
Twelve Months or Greater, Fair Value	51,244	2,711
Twelve Months or Greater, Gross Unrealized Losses	(15,986)	(99)
Total, Fair Value	145,378	36,134
Total, Gross Unrealized Losses	(28,083)	(540)
Subordinated Debt Securities [Member]
Less than Twelve Months, Fair Value	12,638	9,150
Less than Twelve Months, Gross Unrealized Losses	(1,129)	(100)
Twelve Months or Greater, Fair Value	8,790	731
Twelve Months or Greater, Gross Unrealized Losses	(1,010)	(19)
Total, Fair Value	21,428	9,881
Total, Gross Unrealized Losses	(2,139)	(119)
Nontaxable Municipal Bonds [Member]
Less than Twelve Months, Fair Value	75,343	24,273
Less than Twelve Months, Gross Unrealized Losses	(10,488)	(341)
Twelve Months or Greater, Fair Value	41,138	0
Twelve Months or Greater, Gross Unrealized Losses	(14,623)	0
Total, Fair Value	116,481	24,273
Total, Gross Unrealized Losses	(25,111)	(341)
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than Twelve Months, Fair Value	6,153	0
Less than Twelve Months, Gross Unrealized Losses	(480)	0
Twelve Months or Greater, Fair Value	1,316	1,980
Twelve Months or Greater, Gross Unrealized Losses	(353)	(80)
Total, Fair Value	7,469	1,980
Total, Gross Unrealized Losses	$ (833)	$ (80)

Note 5 - Loans and Related Al_3

Note 5 - Loans and Related Allowance for Loan and Lease Losses (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Deferred Income	$ 2,000,000	$ 3,600,000
Financing Receivable, Troubled Debt Restructuring	3,300,000	2,600,000
Financing Receivable, Allowance for Credit Loss, Writeoff	72,000	150,000
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	125,000	204,000
Threshold For Loans Evaluated For Impairment [Member]
Loans and Leases Receivable, before Fees, Gross		750,000
Financial Asset Acquired with Credit Deterioration [Member] | Liberty Bancshares Inc [Member]
Financing Receivable, after Allowance for Credit Loss, Total	8,000,000
Notes Receivable, Fair Value Disclosure	6,100,000
Small Business Administration (SBA), CARES Act, Paycheck Protection Program [Member]
Loans and Leases Receivable, Deferred Income	$ 1,000	$ 1,300,000

Note 5 - Loans and Related Al_4

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Primary Segments of the Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Individually evaluated for impairment	$ 22,315	$ 7,969
Total loans	1,352,872	981,691
Collectively evaluated for impairment	1,324,489	973,722
Financial Asset Acquired with Credit Deterioration [Member]
Total loans	6,068	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Individually evaluated for impairment	5,650	731
Total loans	191,748	111,470
Collectively evaluated for impairment	186,098	110,739
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Individually evaluated for impairment	13,570	5,297
Total loans	380,580	283,618
Collectively evaluated for impairment	364,018	278,321
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	2,992	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Individually evaluated for impairment	0	0
Total loans	58,251	31,189
Collectively evaluated for impairment	58,251	31,189
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Residential Portfolio Segment [Member]
Individually evaluated for impairment	1,023	1,104
Total loans	296,308	240,089
Collectively evaluated for impairment	295,261	238,985
Residential Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	24	0
Commercial And Industrial [Member]
Individually evaluated for impairment	1,828	587
Total loans	195,602	148,812
Collectively evaluated for impairment	193,774	148,225
Commercial And Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Home Equity Lines of Credit [Member]
Individually evaluated for impairment	244	250
Total loans	128,065	104,355
Collectively evaluated for impairment	127,821	104,105
Home Equity Lines of Credit [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Construction and Other [Member]
Individually evaluated for impairment	0	0
Total loans	94,199	54,148
Collectively evaluated for impairment	91,147	54,148
Construction and Other [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	3,052	0
Consumer Portfolio Segment [Member]
Individually evaluated for impairment	0	0
Total loans	8,119	8,010
Collectively evaluated for impairment	8,119	8,010
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	$ 0	$ 0

Note 5 - Loans and Related Al_5

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Individually evaluated for impairment	$ 689	$ 740
Less: allowance for loan and lease losses	14,438	14,342
Collectively evaluated for impairment	13,749	13,602
Beginning balance	14,342	13,459
Charge-offs	(446)	(465)
Recoveries	542	648
Provision	0	700
Ending balance	14,438	14,342
Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Individually evaluated for impairment	407	10
Less: allowance for loan and lease losses	2,203	1,836
Collectively evaluated for impairment	1,796	1,826
Beginning balance	1,836	1,342
Charge-offs	0	0
Recoveries	5	45
Provision	362	449
Ending balance	2,203	1,836
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Individually evaluated for impairment	167	655
Less: allowance for loan and lease losses	5,597	7,431
Collectively evaluated for impairment	5,430	6,776
Beginning balance	7,431	6,817
Charge-offs	(150)	(313)
Recoveries	23	138
Provision	(1,707)	789
Ending balance	5,597	7,431
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Individually evaluated for impairment	0	0
Less: allowance for loan and lease losses	662	454
Collectively evaluated for impairment	662	454
Beginning balance	454	461
Charge-offs	0	0
Recoveries	0	0
Provision	208	(7)
Ending balance	662	454
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Residential Portfolio Segment [Member]
Individually evaluated for impairment	28	17
Less: allowance for loan and lease losses	2,047	1,740
Collectively evaluated for impairment	2,019	1,723
Beginning balance	1,740	1,683
Charge-offs	0	(27)
Recoveries	61	27
Provision	246	57
Ending balance	2,047	1,740
Residential Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Commercial And Industrial [Member]
Individually evaluated for impairment	39	42
Less: allowance for loan and lease losses	1,483	882
Collectively evaluated for impairment	1,444	840
Beginning balance	882	1,353
Charge-offs	(40)	(1)
Recoveries	312	194
Provision	329	(664)
Ending balance	1,483	882
Commercial And Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Home Equity Lines of Credit [Member]
Individually evaluated for impairment	48	16
Less: allowance for loan and lease losses	1,753	1,452
Collectively evaluated for impairment	1,705	1,436
Beginning balance	1,452	1,405
Charge-offs	(25)
Recoveries	0	56
Provision	326	(9)
Ending balance	1,753	1,452
Home Equity Lines of Credit [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Construction and Other [Member]
Individually evaluated for impairment	0	0
Less: allowance for loan and lease losses	609	533
Collectively evaluated for impairment	609	533
Beginning balance	533	378
Charge-offs	0	0
Recoveries	0	46
Provision	76	109
Ending balance	609	533
Construction and Other [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	0	0
Consumer Portfolio Segment [Member]
Individually evaluated for impairment	0	0
Less: allowance for loan and lease losses	84	14
Collectively evaluated for impairment	84	14
Beginning balance	14	20
Charge-offs	(231)	(124)
Recoveries	141	142
Provision	160	(24)
Ending balance	84	14
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Less: allowance for loan and lease losses	0	0
Beginning balance	0
Ending balance	$ 0	$ 0

Note 5 - Loans and Related Al_6

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Impaired Loans by Class (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Recorded investment, with no related allowance	$ 6,451	$ 2,744
Unpaid principal balance, with no related allowance	6,612	3,221
Recorded investment, with related allowance	15,864	5,225
Unpaid principal balance, with related allowance	15,864	5,765
Related allowance	689	740
Recorded investment	22,315	7,969
Unpaid principal balance	22,476	8,986
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Recorded investment, with no related allowance	4,141	731
Unpaid principal balance, with no related allowance	4,141	731
Recorded investment, with related allowance	1,509	731
Unpaid principal balance, with related allowance	1,509	731
Related allowance	407	10
Recorded investment	5,650
Unpaid principal balance	5,650
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Recorded investment, with no related allowance	1,042	1,547
Unpaid principal balance, with no related allowance	1,042	1,802
Recorded investment, with related allowance	12,528	3,750
Unpaid principal balance, with related allowance	12,528	4,277
Related allowance	167	655
Recorded investment	13,570	5,297
Unpaid principal balance	13,570	6,079
Residential Portfolio Segment [Member]
Recorded investment, with no related allowance	706	820
Unpaid principal balance, with no related allowance	770	874
Recorded investment, with related allowance	317	284
Unpaid principal balance, with related allowance	317	284
Related allowance	28	17
Recorded investment	1,023	1,104
Unpaid principal balance	1,087	1,158
Commercial And Industrial [Member]
Recorded investment, with no related allowance	450	370
Unpaid principal balance, with no related allowance	547	538
Recorded investment, with related allowance	1,378	217
Unpaid principal balance, with related allowance	1,378	230
Related allowance	39	42
Recorded investment	1,828	587
Unpaid principal balance	1,925	768
Home Equity Lines of Credit [Member]
Recorded investment, with no related allowance	112	7
Unpaid principal balance, with no related allowance	112	7
Recorded investment, with related allowance	132	243
Unpaid principal balance, with related allowance	132	243
Related allowance	48	16
Recorded investment	244	250
Unpaid principal balance	$ 244	$ 250

Note 5 - Loans and Related Al_7

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Loans Acquired (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 01, 2022
Balance at beginning of period	$ 0
Additions	1,900
Accretion	30
Balance at end of period	1,930
Liberty Bancshares Inc [Member]
Unpaid principal balance		$ 7,919
Interest		2,978
Contractual cash flows		10,897
Non-accretable premium		117
Expected cash flows		11,014
Accretable discount		(4,995)
Estimated fair value	6,068	6,019
Outstanding balance	7,998	7,919
Carrying amount	$ 6,068	$ 6,019

Note 5 - Loans and Related Al_8

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Additional Information on Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Average recorded investment	$ 13,884	$ 8,573
Interest income recognized	1,080	445
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Average recorded investment	2,637	1,334
Interest income recognized	231	53
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Average recorded investment	8,671	5,023
Interest income recognized	646	262
Residential Portfolio Segment [Member]
Average recorded investment	998	1,208
Interest income recognized	46	56
Commercial And Industrial [Member]
Average recorded investment	1,331	763
Interest income recognized	145	62
Home Equity Lines of Credit [Member]
Average recorded investment	247	245
Interest income recognized	$ 12	$ 12

Note 5 - Loans and Related Al_9

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Troubled Debt Restructurings (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of contracts
Pre-modification outstanding recorded investment	$ 1,252	$ 826
Post-modification outstanding recorded investment	$ 1,252	$ 826
Commercial And Industrial [Member]
Number of contracts	3
Pre-modification outstanding recorded investment	$ 1,252
Post-modification outstanding recorded investment	$ 1,252
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Number of contracts		1
Pre-modification outstanding recorded investment		$ 730
Post-modification outstanding recorded investment		$ 730
Residential Portfolio Segment [Member]
Number of contracts		1
Pre-modification outstanding recorded investment		$ 96
Post-modification outstanding recorded investment		$ 96
Extended Maturity [Member]
Number of contracts
Extended Maturity [Member] | Commercial And Industrial [Member]
Number of contracts	3
Extended Maturity [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Number of contracts		1
Extended Maturity [Member] | Residential Portfolio Segment [Member]
Number of contracts		1
Other Restructurings [Member]
Number of contracts
Other Restructurings [Member] | Commercial And Industrial [Member]
Number of contracts	0
Other Restructurings [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Number of contracts		0
Other Restructurings [Member] | Residential Portfolio Segment [Member]
Number of contracts		0

Note 5 - Loans and Related A_10

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Classes of the Loan Portfolio Summarized by Credit Quality (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans	$ 1,352,872	$ 981,691
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans	191,748	111,470
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans	380,580	283,618
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans	58,251	31,189
Residential Portfolio Segment [Member]
Loans	296,308	240,089
Commercial And Industrial [Member]
Loans	195,602	148,812
Home Equity Lines of Credit [Member]
Loans	128,065	104,355
Construction and Other [Member]
Loans	94,199	54,148
Consumer Portfolio Segment [Member]
Loans	8,119	8,010
Pass [Member]
Loans	1,272,088	912,229
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans	176,400	104,217
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans	331,584	230,672
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans	58,251	31,189
Pass [Member] | Residential Portfolio Segment [Member]
Loans	294,254	237,132
Pass [Member] | Commercial And Industrial [Member]
Loans	185,674	143,911
Pass [Member] | Home Equity Lines of Credit [Member]
Loans	127,080	103,296
Pass [Member] | Construction and Other [Member]
Loans	90,728	53,807
Pass [Member] | Consumer Portfolio Segment [Member]
Loans	8,117	8,005
Special Mention [Member]
Loans	21,504	8,527
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans	6,873	2,400
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans	6,387	3,038
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member]
Loans	0	0
Special Mention [Member] | Commercial And Industrial [Member]
Loans	7,936	2,748
Special Mention [Member] | Home Equity Lines of Credit [Member]
Loans	0	0
Special Mention [Member] | Construction and Other [Member]
Loans	308	341
Special Mention [Member] | Consumer Portfolio Segment [Member]
Loans	0	0
Substandard [Member]
Loans	59,280	60,935
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans	8,475	4,853
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans	42,609	49,908
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans	0	0
Substandard [Member] | Residential Portfolio Segment [Member]
Loans	2,054	2,957
Substandard [Member] | Commercial And Industrial [Member]
Loans	1,992	2,153
Substandard [Member] | Home Equity Lines of Credit [Member]
Loans	985	1,059
Substandard [Member] | Construction and Other [Member]
Loans	3,163	0
Substandard [Member] | Consumer Portfolio Segment [Member]
Loans	2	5
Doubtful [Member]
Loans	0	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans	0	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans	0	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member]
Loans	0	0
Doubtful [Member] | Commercial And Industrial [Member]
Loans	0	0
Doubtful [Member] | Home Equity Lines of Credit [Member]
Loans	0	0
Doubtful [Member] | Construction and Other [Member]
Loans	0	0
Doubtful [Member] | Consumer Portfolio Segment [Member]
Loans	$ 0	$ 0

Note 5 - Loans and Related A_11

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total loans	$ 1,352,872	$ 981,691
Financial Asset Acquired with Credit Deterioration [Member]
Total loans	6,068	0
Financial Asset, Not Past Due [Member]
Total loans	1,349,283	977,994
Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	2,908	2,276
Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	260	190
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	421	1,231
Financial Asset, Past Due [Member]
Total loans	3,589	3,697
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Total loans	191,748	111,470
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Not Past Due [Member]
Total loans	191,748	111,257
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	0	81
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	0	132
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Past Due [Member]
Total loans	0	213
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Total loans	380,580	283,618
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	2,992	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Not Past Due [Member]
Total loans	380,467	282,365
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	113	880
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	0	373
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Past Due [Member]
Total loans	113	1,253
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Total loans	58,251	31,189
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Not Past Due [Member]
Total loans	58,251	31,189
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Past Due [Member]
Total loans	0	0
Residential Portfolio Segment [Member]
Total loans	296,308	240,089
Residential Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	24	0
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total loans	293,698	238,483
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	2,093	1,187
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	111	0
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	406	419
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total loans	2,610	1,606
Commercial And Industrial [Member]
Total loans	195,602	148,812
Commercial And Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Commercial And Industrial [Member] | Financial Asset, Not Past Due [Member]
Total loans	195,532	148,437
Commercial And Industrial [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	62	112
Commercial And Industrial [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	4	0
Commercial And Industrial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	4	263
Commercial And Industrial [Member] | Financial Asset, Past Due [Member]
Total loans	70	375
Home Equity Lines of Credit [Member]
Total loans	128,065	104,355
Home Equity Lines of Credit [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Home Equity Lines of Credit [Member] | Financial Asset, Not Past Due [Member]
Total loans	127,494	104,316
Home Equity Lines of Credit [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	415	0
Home Equity Lines of Credit [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	145	39
Home Equity Lines of Credit [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	11	0
Home Equity Lines of Credit [Member] | Financial Asset, Past Due [Member]
Total loans	571	39
Construction and Other [Member]
Total loans	94,199	54,148
Construction and Other [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	3,052	0
Construction and Other [Member] | Financial Asset, Not Past Due [Member]
Total loans	93,997	54,148
Construction and Other [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	202	0
Construction and Other [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	0	0
Construction and Other [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	0	0
Construction and Other [Member] | Financial Asset, Past Due [Member]
Total loans	202	0
Consumer Portfolio Segment [Member]
Total loans	8,119	8,010
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Total loans	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total loans	8,096	7,799
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total loans	23	16
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total loans	0	19
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total loans	0	176
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total loans	$ 23	$ 211

Note 5 - Loans and Related A_12

Note 5 - Loans and Related Allowance for Loan and Lease Losses - Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans, current balance	$ 2,111	$ 4,859
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans, current balance	69	81
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans, current balance		2,442
Financing Receivable, 90 Days or More Past Due, Still Accruing		0
Residential Portfolio Segment [Member]
Loans, current balance	1,431	1,577
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial And Industrial [Member]
Loans, current balance	186	456
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Home Equity Lines of Credit [Member]
Loans, current balance	191	121
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Construction and Other [Member]
Loans, current balance	68
Financing Receivable, 90 Days or More Past Due, Still Accruing	0
Consumer Portfolio Segment [Member]
Loans, current balance	166	182
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 0	$ 0

Note 6 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total	$ 1.3	$ 1.4

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment - Major Classifications of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Land and land improvements	$ 4,896	$ 2,963
Building and leasehold improvements	20,537	16,531
Furniture, fixtures, and equipment	9,485	9,596
Total premises and equipment	38,621	33,581
Less accumulated depreciation and amortization	16,660	16,309
Total premises and equipment, net	21,961	17,272
Premises and Equipment, Net [Member]
Financing right-of-use assets	$ 3,703	$ 4,491

Note 7 - Goodwill and Intangi_3

Note 7 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill, Ending Balance	$ 31,735,000	$ 15,071,000
Finite-Lived Core Deposits, Gross	7,700,000	1,400,000
Amortization of Intangible Assets	372,000	321,000
Core Deposits [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	$ 2,100,000	$ 1,700,000
Finite-Lived Intangible Asset, Useful Life (Year)	10 years

Note 7 - Goodwill and Intangi_4

Note 7 - Goodwill and Intangible Assets - Estimated Aggregate Future Amortization Expense for Core Deposit Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Remaining 2023	$ 1,059
2024	1,031
2025	998
2026	968
2027	691
Total	7,701	$ 1,403
Core Deposits [Member]
Thereafter	$ 2,954

Note 7 - Goodwill and Intangi_5

Note 7 - Goodwill and Intangible Assets - Activity for Mortgage Servicing Rights (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Beginning of year		$ 542	$ 476
Additions		19	257
Amortized to expense		(169)	(191)
End of year		2,072	542
Liberty Bancshares Inc [Member]
Additions	[1]	$ 1,680	$ 0
[1]This reflects the fair value of the mortgage servicing rights acquired in the merger.

Note 8 - Accrued Interest Rec_3

Note 8 - Accrued Interest Receivable and Other Assets - Components of Accrued Interest Receivable and Other Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Restricted stock	$ 5,777,000	$ 4,399,000
Deferred tax asset, net	9,454,000	1,693,000
Other	6,676,000	3,201,000
Total	28,528,000	14,297,000
Accrued Interest Receivable and Other Assets [Member]
Operating right-of-use assets	717,000	872,000
Investment Securities [Member]
Accrued interest	1,571,000	1,312,000
Loans [Member]
Accrued interest	$ 4,333,000	$ 2,820,000

Note 9 - Deposits (Details Text

Note 9 - Deposits (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Time Deposits, at or Above FDIC Insurance Limit	$ 50,917	$ 33,400
Related Party Deposit Liabilities	$ 24,100	$ 29,200

Note 9 - Deposits - Scheduled M

Note 9 - Deposits - Scheduled Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 136,767
2024	85,780
2025	6,665
2026	5,331
2027	3,477
Total	$ 238,020	$ 198,725

Note 9 - Deposits - Scheduled_2

Note 9 - Deposits - Scheduled Maturities of Time Deposits that Meet or Exceed FDIC Insurance Limit (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Within three months, amount	$ 9,807
Within three months, percent	19.26%
Beyond three but within six months, amount	$ 5,094
Beyond three but within six months, percent	10%
Beyond six but within twelve months, amount	$ 11,166
Beyond six but within twelve months, percent	21.93%
Beyond one year, amount	$ 24,850
Beyond one year, percent	48.81%
Total, amount	$ 50,917	$ 33,400
Total, percent	100%

Note 10 - Short-term Borrowin_3

Note 10 - Short-term Borrowings (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Long-term Line of Credit, Total	$ 0
Federal Home Loan Bank Advances, Additional Borrowing Capacity	380,800	$ 417,400
Line of Credit 1 [Member]
Line of Credit Facility, Maximum Borrowing Capacity	6,000
Line of Credit 2 [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000

Note 10 - Short-term Borrowin_4

Note 10 - Short-term Borrowings - Outstanding Balances and Related Information of Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance at year-end	$ 65,000	$ 0
Average balance outstanding	8,576	85
Maximum month-end balance	$ 80,000	$ 0
Weighted-average rate at year-end	4.38%
Weighted-average rate during the year	3.58%	0.40%

Note 11 - Other Borrowings (Det

Note 11 - Other Borrowings (Details Textual) - USD ($)	1 Months Ended
	Dec. 31, 2006	Dec. 31, 2022
Advance from Federal Home Loan Bank, Total		$ 380,800,000
Irrevocable Letter of Credit, Municipal Deposits		64,000,000
Stock Issued During Period, Value, New Issues	$ 248,000
Finance Lease, Liability, Total		3,811,000
Other Borrowings [Member]
Notes Payable, Total		8,300,000
Finance Lease, Liability, Total		$ 3,800,000
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.67%
Mandatorily Redeemable Securities [Member] | Special Purpose Entity [Member]
Securities Sold under Agreements to Repurchase, Total	$ 8,000,000

Note 11 - Other Borrowings - Ot

Note 11 - Other Borrowings - Other Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other borrowings	$ 12,059	$ 12,901
Minimum [Member]
Stated interest rate
Maximum [Member]
Stated interest rate
Finance Lease Liabilities [Member]
Maturity range, minimum	Oct. 30, 2034
Maturity range, maximum	Nov. 30, 2041
Weighted-average interest rate	3.01%
Other borrowings	$ 3,811	4,653
Finance Lease Liabilities [Member] | Minimum [Member]
Stated interest rate	2.50%
Finance Lease Liabilities [Member] | Maximum [Member]
Stated interest rate	3.51%
Junior Subordinated Debt [Member]
Maturity range, minimum	Dec. 21, 2037
Maturity range, maximum	Dec. 21, 2037
Weighted-average interest rate	3.25%
Other borrowings	$ 8,248	$ 8,248
Junior Subordinated Debt [Member] | Minimum [Member]
Stated interest rate	4.45%
Junior Subordinated Debt [Member] | Maximum [Member]
Stated interest rate	4.45%

Note 11 - Other Borrowings - Ma

Note 11 - Other Borrowings - Maturities of Other Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023, amount	$ 196
2023, weighted-average rate	3.01%
2024, amount	$ 202
2024, weighted-average rate	3.01%
2025, amount	$ 214
2025, weighted-average rate	3.01%
2026, amount	$ 227
2026, weighted-average rate	3.01%
2027, amount	$ 234
2027, weighted-average rate	3.01%
Beyond 2025, amount	$ 10,986
Beyond 2025, weighted-average rate	4.79%
Total, amount	$ 12,059	$ 12,901
Total, weighted-average rate	4.74%

Note 12 - Accrued Interest Pa_3

Note 12 - Accrued Interest Payable and Other Liabilities - Components of Accrued Interest Payable and Other Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accrued interest payable	$ 878,000	$ 237,000
Accrued directors' benefits	4,440,000	2,247,000
Accrued salary and benefits expense	1,942,000	1,631,000
Other	2,930,000	1,167,000
Total	10,913,000	6,160,000
Accrued Interest Payable and Other Liabilities [Member]
Operating lease liabilities	$ 723,000	$ 878,000

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets, Valuation Allowance, Total	$ 0
Unrecognized Tax Benefits, Ending Balance		$ 0

Note 13 - Income Taxes - The Pr

Note 13 - Income Taxes - The Provision (Benefit) for Federal Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current payable	$ 3,544	$ 4,466
Deferred income tax	(324)	(401)
Total provision	$ 3,220	$ 4,065

Note 13 - Income Taxes - Deferr

Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Allowance for loan and lease losses	$ 2,921	$ 3,012
Supplemental retirement plan	932	608
Investment security basis adjustment	18	18
Nonaccrual interest income	319	350
Accrued compensation	328	293
Deferred origination fees, net	26	0
Net unrealized loss on AFS securities	5,886	0
Lease liability	952	1,161
Acquisition fair value adjustments	728	0
Net operating losses	366	0
Other	252	0
Gross deferred tax assets	12,728	5,442
Deferred tax liabilities:
Premises and equipment	1,123	632
Net unrealized gain on AFS securities	0	920
Net unrealized gain on equity securities	48	85
FHLB stock dividends	242	139
Intangibles	474	450
Mortgage servicing rights	435	114
Deferred origination fees, net	0	34
Acquisition fair value adjustments	0	249
Right of use assets	928	1,126
Other	24	0
Gross deferred tax liabilities	3,274	3,749
Net deferred tax assets	$ 9,454	$ 1,693

Note 13 - Income Taxes - Tax Ra

Note 13 - Income Taxes - Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Provision at statutory rate, amount	$ 3,967	$ 4,766
Provision at statutory rate, percent	21%	21%
Tax-exempt income, amount	$ (893)	$ (703)
Tax-exempt income, percent	(4.70%)	(3.10%)
Nondeductible interest expense, amount	$ 5	$ 0
Nondeductible interest expense, percent	0%	0%
Nondeductible acquisition expense, amount	$ 175	$ 0
Nondeductible acquisition expense, percent	0.90%	0%
Other, amount	$ (34)	$ 2
Other, percent	(0.20%)	0%
Total provision	$ 3,220	$ 4,065
Actual tax expense and effective rate, percent	17%	17.90%

Note 14 - Employee Benefits (De

Note 14 - Employee Benefits (Details Textual) - USD ($)		12 Months Ended
	May 10, 2017	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2007
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		390,839
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)		0	12,150
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Average Total Shareholder Annual Return, Percentage		10%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Capped Total Shareholder Annual Return, Percentage		125%
Deferred Compensation Share-Based Arrangements, Liability, Current and Noncurrent		$ 693,000	$ 979,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Average Total Shareholder Annual Return, Percentage		0%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Average Total Shareholder Annual Return, Percentage		10%
Share-Based Payment Arrangement, Option [Member]
Payments For Stock Options Exercised			$ 21,000
Restricted Stock [Member]
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture, Total (in shares)		25,414	29,193
Share-Based Payment Arrangement, Expense		$ 307,000	$ 478,000
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 533,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 11 months 1 day
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 529,000	$ 447,000
Retirement Plan [Member]
Defined Contribution Plan Employer Voluntary Matching Bank Contribution		66%	50%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay		6%	6%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		6 years
Defined Benefit Plan, Plan Assets, Contributions by Employer		$ 427,000	$ 347,000
Retirement Plan [Member] | Middlefield Banking Company [Member]
Defined Contribution Plan Annual Vesting Percentage		20%
Executive Deferred Compensation Plan [Member] | Middlefield Banking Company [Member]
Deferred Compensation Arrangement with Individual, Recorded Liability		$ 3,700,000	1,900,000
Defined Contribution Plan, Employer Discretionary Contribution Amount		$ 164,000	$ 264,000
Stock Option and Restricted Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)				320,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)				10 years
Shares, Outstanding, Ending Balance (in shares)		0
The 2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	448,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	10 years

Note 14 - Employee Benefits - S

Note 14 - Employee Benefits - Stock Option Activity (Details)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Outstanding (in shares) | shares	12,150
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 8.78
Exercised (in shares) | shares	(12,150)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 8.78
Outstanding (in shares) | shares	0
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Exercisable (in shares) | shares	0
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 0

Note 14 - Employee Benefits - A

Note 14 - Employee Benefits - Activity Related to Restricted Stock Units Awarded (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Nonvested (in shares) | shares	76,933
Nonvested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 23.01
Granted (in shares) | shares	25,414
Granted, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 24.80
Vested (in shares) | shares	(25,263)
Vested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 20.95
Forfeited (in shares) | shares	(13,438)
Forfeited, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 0
Nonvested (in shares) | shares	63,646
Nonvested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 24.34
Expected to vest at December 31, 2022 (in shares) | shares	47,236
Expected to vest at December 31, 2022 (in dollars per share) | $ / shares	$ 23.97

Note 15 - Commitments (Details

Note 15 - Commitments (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Branch Locations by Utilized Leases	6
Number of Production Offices by Utilized Leases	1
Lease, Right-of-Use Asset, Net	$ 4,400,000
Finance Lease, Liability, Total	3,811,000
Premises and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	3,703,000	$ 4,491,000
Accrued Interest Receivable and Other Assets [Member]
Operating Lease, Right-of-Use Asset	717,000	872,000
Other Borrowings [Member]
Finance Lease, Liability, Total	3,800,000
Accrued Interest Payable and Other Liabilities [Member]
Operating Lease, Liability, Total	$ 723,000	$ 878,000
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	4 years
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	19 years

Note 15 - Commitments - Outstan

Note 15 - Commitments - Outstanding Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commitments	$ 444,233	$ 280,965
Commitments to Extend Credit [Member]
Commitments	443,364	280,379
Financial Standby Letter of Credit [Member]
Commitments	$ 869	$ 586

Note 15 - Commitments - Leases

Note 15 - Commitments - Leases Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finance lease cost, Amortization of right-of-use asset	$ 176	$ 313
Finance lease cost, Interest Expense	116	130
Finance lease cost, Other	30	63
Operating lease cost	206	225
Total lease cost	$ 528	$ 731

Note 15 - Commitments - Weighte

Note 15 - Commitments - Weighted Average Remaining Lease Term and Discount Rate Information (Details)	Dec. 31, 2022
Weighted-average term (years), Operating Lease (Year)	5 years
Weighted-average term (years), Fiance Lease (Year)	15 years 7 months 6 days
Weighted-average discount rate), Operating Lease	1.90%
Weighted-average discount rate, Fiance Lease	3%

Note 15 - Commitments - Maturit

Note 15 - Commitments - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
2023, operating	$ 169,000
2023, finance	308,000
2024, operating	169,000
2024, finance	308,000
2025, operating	169,000
2025, finance	314,000
2026, operating	134,000
2026, finance	320,000
2027, operating	27,000
2027, finance	320,000
2026 and thereafter, operating	95,000
2026 and thereafter, finance	3,207,000
Total undiscounted cash flows, operating	763,000
Total undiscounted cash flows, finance	4,777,000
Impact of present value discount, operating	(40,000)
Impact of present value discount, finance	(966,000)
Finance Lease, Liability, Total	3,811,000
Accrued Interest Payable and Other Liabilities [Member]
Operating Lease, Liability, Total	$ 723,000	$ 878,000

Note 16 - Regulatory Restrict_2

Note 16 - Regulatory Restrictions (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Reserves Required by Federal Reserve Bank	$ 0	$ 0
Percent of Common Stock	10%
Amount Available for Payment of Dividends	$ 7,000

Note 17 - Regulatory Capital -

Note 17 - Regulatory Capital - Capital Ratios (Details)	Dec. 31, 2022	Dec. 31, 2021
Leverage capital, adequately capitalized, ratio	0.0400	0.0400
Tier 1 risk based capital, adequately capitalized, ratio	0.0600	0.0600
Common equity tier 1 capital, adequately capitalized, ratio	4.50%	4.50%
Total risk based capital, adequately capitalized, ratio	0.0800	0.0800
Leverage capital, adequately capitalized plus capital conservation buffer, ratio	4%	4%
Tier 1 risk based capital, adequately capitalized plus capital conservation buffer, ratio	8.50%	8.50%
Common equity tier 1 capital, adequately capitalized plus capital conservation buffer, ratio	7%	7%
Total risk based capital, adequately capitalized plus capital conservation buffer, ratio	10.50%	10.50%
Middlefield Banking Company [Member]
Leverage capital, actual, ratio	0.1116	0.0980
Tier 1 risk based capital, actual, ratio	0.1263	0.1272
Common equity tier 1 capital, actual, ratio	12.63%	12.72%
Total risk based capital, actual, ratio	0.1361	0.1397
Leverage capital, well-capitalized, ratio (bank only)	0.0500	0.0500
Tier 1 risk based capital, well-capitalized, ratio (bank only)	0.0800	0.0800
Common equity tier 1 capital, well-capitalized, ratio (bank only)	6.50%	6.50%
Total risk based capital, well-capitalized, ratio (bank only)	0.1000	0.1000
Middlefield Banc Corp [Member]
Leverage capital, actual, ratio	0.1130	0.1002
Tier 1 risk based capital, actual, ratio	0.1280	0.1296
Common equity tier 1 capital, actual, ratio	12.25%	12.18%
Total risk based capital, actual, ratio	0.1378	0.1421

Note 18 - Fair Value Disclosu_3

Note 18 - Fair Value Disclosure Measurements (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2006	Dec. 31, 2022	Dec. 31, 2021
Estimated Selling Costs of Impaired Loans		$ 688,000	$ 901,000
Mandatorily Redeemable Securities		$ 8,200,000	$ 8,000,000
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.67%
Notes Payable, Other Payables [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.67%

Note 18 - Fair Value Disclosu_4

Note 18 - Fair Value Disclosure Measurements - Assets Measured on a Recurring Basis (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Total debt securities	$ 164,967,000	$ 170,199,000
Equity securities in financial institutions	915,000	818,000
Investment securities available for sale, at fair value	164,967,000	170,199,000
Subordinated Debt Securities [Member]
Total debt securities	30,164,000	32,537,000
Investment securities available for sale, at fair value	30,164,000	32,537,000
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	7,469,000	10,317,000
Investment securities available for sale, at fair value	7,469,000	10,317,000
Fair Value, Recurring [Member]
Total debt securities	164,967,000	170,199,000
Equity securities in financial institutions	915,000	818,000
Total	165,882,000	171,017,000
Investment securities available for sale, at fair value	164,967,000	170,199,000
Fair Value, Recurring [Member] | Subordinated Debt Securities [Member]
Total debt securities	30,164,000	32,537,000
Investment securities available for sale, at fair value	30,164,000	32,537,000
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	127,334,000	127,345,000
Investment securities available for sale, at fair value	127,334,000	127,345,000
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	7,469,000	10,317,000
Investment securities available for sale, at fair value	7,469,000	10,317,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total debt securities	0	0
Equity securities in financial institutions	915,000	818,000
Total	915,000	818,000
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Subordinated Debt Securities [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total debt securities	156,230,000	157,999,000
Equity securities in financial institutions	0	0
Total	156,230,000	157,999,000
Investment securities available for sale, at fair value	156,230,000	157,999,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Subordinated Debt Securities [Member]
Total debt securities	21,427,000	20,337,000
Investment securities available for sale, at fair value	21,427,000	20,337,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	127,334,000	127,345,000
Investment securities available for sale, at fair value	127,334,000	127,345,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	7,469,000	10,317,000
Investment securities available for sale, at fair value	7,469,000	10,317,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total debt securities	8,737,000	12,200,000
Equity securities in financial institutions	0	0
Total	8,737,000	12,200,000
Investment securities available for sale, at fair value	8,737,000	12,200,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Subordinated Debt Securities [Member]
Total debt securities	8,737,000	12,200,000
Investment securities available for sale, at fair value	8,737,000	12,200,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	$ 0	$ 0

Note 18 - Fair Value Disclosu_5

Note 18 - Fair Value Disclosure Measurements - Fair Value Reconciliation of Level 3 Assets (Details) - Subordinated Debt Obligations [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Balance as of January 1, 2022	$ 12,200
Transfers into Level III (1)	500
Transfers out of Level III (1)	(3,750)
Net unrealized holding gain on available-for-sale investment securities	(213)
Balance as of December 31, 2022	$ 8,737

Note 18 - Fair Value Disclosu_6

Note 18 - Fair Value Disclosure Measurements - Assets Measured on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Impaired loans	$ 22,315	$ 7,969
Fair Value, Nonrecurring [Member]
Impaired loans	1,143	4,162
Other real estate owned, fair value estimate	5,792
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	0	0
Other real estate owned, fair value estimate	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	0	0
Other real estate owned, fair value estimate	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	1,143	$ 4,162
Other real estate owned, fair value estimate	$ 5,792

Note 18 - Fair Value Disclosu_7

Note 18 - Fair Value Disclosure Measurements - Additional Quantitative Information About Assets Measured at Fair Value on Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] $ in Thousands		Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Other real estate owned, fair value estimate		$ 5,792
Fair Value, Inputs, Level 3 [Member]
Other real estate owned, fair value estimate		5,792
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member]
Impaired loans, fair value estimate	[1]	1,143	$ 4,162
Other real estate owned, fair value estimate	[1]	$ 5,792
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member] | Minimum [Member] | Measurement Input, Appraised Value [Member]
Impaired loans	[2]	0.120	0.250
Other real estate owned	[2]	0.084
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member] | Maximum [Member] | Measurement Input, Appraised Value [Member]
Impaired loans	[2]		0.722
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member] | Weighted Average [Member] | Measurement Input, Appraised Value [Member]
Impaired loans	[2]		(0.366)
[1]Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level III inputs that are not identifiable, less any associated allowance.[2]Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.

Note 18 - Fair Value Disclosu_8

Note 18 - Fair Value Disclosure Measurements - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Reported Value Measurement [Member]
Financial assets:
Net loans	$ 1,338,434	$ 967,349
Loans held for sale		1,051
Financial liabilities:
Deposits	1,402,019	1,166,610
Other borrowings	12,059	12,901
Estimate of Fair Value Measurement [Member]
Financial assets:
Net loans	1,298,814	961,645
Loans held for sale		1,051
Financial liabilities:
Deposits	1,395,217	1,167,388
Other borrowings	12,059	12,901
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Net loans	0	0
Loans held for sale		0
Financial liabilities:
Deposits	1,163,999	967,885
Other borrowings	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Net loans	0	0
Loans held for sale		1,051
Financial liabilities:
Deposits	0	0
Other borrowings	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Net loans	1,298,814	961,645
Loans held for sale		0
Financial liabilities:
Deposits	231,218	199,503
Other borrowings	$ 12,059	$ 12,901

Note 19 - Accumulated Other C_3

Note 19 - Accumulated Other Comprehensive Loss (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax, Total	$ 0	$ 0

Note 19 - Accumulated Other C_4

Note 19 - Accumulated Other Comprehensive Loss - Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Balance		$ 145,335	$ 143,810
Other comprehensive loss		(25,606)	(822)
Balance		197,691	145,335
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	[1]	3,462	4,284
Other comprehensive loss		(25,606)	(822)
Balance	[1]	$ (22,144)	$ 3,462
[1]All amounts are net of tax. Amounts in parentheses indicate debits to AOCI.

Note 20 - Parent Company - Cond

Note 20 - Parent Company - Condensed Balance Sheet (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and due from banks	$ 51,404,000	$ 97,172,000
Equity Securities, FV-NI, Current	915,000	818,000
Other assets	28,528,000	14,297,000
TOTAL ASSETS	1,687,682,000	1,331,006,000
Trust preferred debt	8,248,000	8,248,000
TOTAL LIABILITIES	1,489,991,000	1,185,671,000
STOCKHOLDERS' EQUITY	197,691,000	145,335,000	$ 143,810,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,687,682,000	1,331,006,000
Parent Company [Member]
Cash and due from banks	201,000	805,000
Equity Securities, FV-NI, Current	645,000	818,000
Other assets	2,984,000	1,371,000
TOTAL ASSETS	206,718,000	153,583,000
Other liabilities	779,000	0
TOTAL LIABILITIES	9,027,000	8,248,000
STOCKHOLDERS' EQUITY	197,691,000	145,335,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	206,718,000	153,583,000
Parent Company [Member] | Non Bank Subsidiary [Member]
Equity method investments	1,000	1,000
Parent Company [Member] | Subsidiary Banks [Member]
Equity method investments	$ 202,887,000	$ 150,588,000

Note 20 - Parent Company - Co_2

Note 20 - Parent Company - Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total income	$ 54,906	$ 52,335
Interest expense	4,729	4,195
Salaries and employee benefits	17,548	17,151
Ohio state franchise tax	1,157	1,144
Income tax benefit	3,220	4,065
NET INCOME	15,673	18,633
Comprehensive (loss) income	(9,933)	17,811
Parent Company [Member]
(Loss) gain on equity securities	(173)	209
Other	7	5
Total income	15,334	18,814
Interest expense	288	151
Salaries and employee benefits	667	842
Ohio state franchise tax	1,157	1,144
Other	3,434	742
Total expenses	5,546	2,879
Income before income tax benefit	9,788	15,935
Income tax benefit	(1,024)	(560)
Income before equity in undistributed net income of subsidiaries	10,812	16,495
Equity in undistributed net income of subsidiaries	4,861	2,138
NET INCOME	15,673	18,633
Comprehensive (loss) income	(9,933)	17,811
Parent Company [Member] | Subsidiary Banks [Member]
Dividends from subsidiary	$ 15,500	$ 18,600

Note 20 - Parent Company - Co_3

Note 20 - Parent Company - Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
NET INCOME	$ 15,673	$ 18,633
Other, net	498	(1,893)
Net cash provided by operating activities	18,362	15,422
Acquisition, net of cash paid	18,406	0
Stock options exercised	0	94
Repurchase of treasury shares	(6,119)	(12,291)
Cash dividends	5,490	4,240
Net cash used in financing activities	(75,393)	(79,231)
Decrease in cash	(65,685)	7,077
Common stock issued in business acquisition	73,265	0
Parent Company [Member]
NET INCOME	15,673	18,633
Equity in undistributed net income of Subsidiaries	(4,861)	(2,138)
Stock-based compensation	307	398
Loss (gain) on equity securities	173	(209)
Other, net	(297)	(664)
Net cash provided by operating activities	10,995	16,020
Acquisition, net of cash paid	10	0
Stock options exercised	0	94
Repurchase of treasury shares	(6,119)	(12,291)
Cash dividends	(5,490)	(4,240)
Net cash used in financing activities	(11,609)	(16,437)
Decrease in cash	(604)	(417)
CASH AT BEGINNING OF YEAR	805	1,222
CASH AT END OF YEAR	201	805
Common stock issued in business acquisition	$ 73,265	$ 0

Note 21 - Business Acquisitio_2

Note 21 - Business Acquisition (Details Textual) - USD ($)		12 Months Ended
	Dec. 01, 2022	Dec. 31, 2022	Dec. 31, 2021
Goodwill, Impairment Loss		$ 0	$ 0
Amortization of Intangible Assets		$ 372,000	321,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Finite-Lived Intangible Assets, Accumulated Amortization		$ 2,100,000	1,700,000
Liberty Bancshares Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100%
Business Combination, Amount Shares Issued to Acquiree's Shareholders Per Share (in shares)	2.752
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	2,561,513
Business Combination, Consideration Transferred, Total	$ 73,265,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Including Goodwill		16,700,000
Goodwill, Impairment Loss		0
Amortization of Intangible Assets		0
Business Acquisition, Pro Forma Net Income (Loss)		21,142,000	16,297,000
Liberty Bancshares Inc [Member] | Acquisition-related Costs [Member]
Business Acquisition, Pro Forma Net Income (Loss)		8,500,000	$ (8,500,000)
Liberty Bancshares Inc [Member] | Noninterest Expense [Member]
Business Combination, Acquisition Related Costs		2,400,000
Liberty Bancshares Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Finite-Lived Intangible Assets, Gross, Total		6,700,000
Finite-Lived Intangible Assets, Accumulated Amortization		$ 63,000
Liberty Bancshares Inc [Member] | Common Stock [Member]
Business Combination, Amount Shares Issued to Acquiree's Shareholders Per Share (in shares)	2.752
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	2,600,000

Note 21 - Business Acquisitio_3

Note 21 - Business Acquisition - Business Purchase (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2022	Dec. 31, 2022	Dec. 31, 2021
Goodwill resulting from the Liberty merger		$ 31,735	$ 15,071
Liberty Bancshares Inc [Member]
Middlefield Banc Corp. shares issued (in shares)	2,561,513
Value assigned to Middlefield Banc Corp. common shares (in dollars per share)	$ 28.60
Purchase price assigned to Liberty common shares exchanged for	$ 73,259
Cash paid in lieu of fractional shares	6
Total Purchase Price	73,265
Liberty shareholders equity	49,041
Allowance for loan loss	4,497
Loans - interest rate	646
Loans - general credit	(3,433)
Core deposit intangible	6,669
Investments	(1,461)
Mortgage servicing rights	830
Other	94
Time deposits	(228)
Deferred taxes	(54)
Total net assets acquired	56,601
Goodwill resulting from the Liberty merger	$ 16,664	$ 16,664	$ 0

Note 21 - Business Acquisitio_4

Note 21 - Business Acquisition - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 01, 2022	Dec. 31, 2022	Dec. 31, 2021
Goodwill resulting from the Liberty merger		$ 31,735	$ 15,071
Liberty Bancshares Inc [Member]
Total purchase price	$ 73,265
Cash	18,406	18,406	0
Loans and loans held for sale	312,618
Investments	57,907
Premises and equipment, net	6,087	6,087	0
Accrued interest receivable	1,563	1,563	0
Bank-owned life insurance	16,290	16,290	0
Core deposit intangible	6,670
Mortgage servicing rights	1,680
Other assets	3,111	3,111	0
Time deposits	(69,278)
Non-time deposits	(294,684)
Accrued interest payable	(246)
Other liabilities	(3,523)	(3,523)	0
Total net assets acquired	56,601
Goodwill resulting from the Liberty merger	$ 16,664	$ 16,664	$ 0

Note 21 - Business Acquisitio_5

Note 21 - Business Acquisition - Estimated Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Remaining 2023	$ 1,059
2024	1,031
2025	998
2026	968
2027	691
Total	7,701	$ 1,403
Core Deposits [Member]
Thereafter	2,954
Liberty Bancshares Inc [Member] | Core Deposits [Member]
Remaining 2023	763
2024	750
2025	734
2026	714
2027	691
Thereafter	2,954
Total	$ 6,606

Note 21 - Business Acquisitio_6

Note 21 - Business Acquisition - Pro Forma Information (Details) - Liberty Bancshares Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Net interest income	$ 1,366
Noninterest income	117
Net income	$ 867
Net interest income		$ 63,277	$ 63,770
Noninterest income		10,151	9,779
Business Acquisition, Pro Forma Net Income (Loss)		$ 21,142	$ 16,297
Basic (in dollars per share)		$ 3.51	$ 1.86
Diluted (in dollars per share)		$ 3.50	$ 1.86