Middlefield Banc (MBCN) 10-Q 13 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 13, 2023
Document Information [Line Items]
Entity Central Index Key	0000836147
Entity Registrant Name	Middlefield Banc Corp.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
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
Title of 12(b) Security	Common Stock, Without Par Value
Trading Symbol	MBCN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,092,576

Consolidated Balance Sheet (Una

Consolidated Balance Sheet (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 56,228,000	$ 51,404,000
Federal funds sold	9,274,000	2,405,000
Cash and cash equivalents	65,502,000	53,809,000
Investment securities available for sale, at fair value	159,414,000	164,967,000
Other investments	958,000	915,000
Loans held for sale	632,000	0
Loans:
Outstanding balance	1,448,593,000	1,352,872,000
Less: allowance for credit losses	20,986,000	14,438,000
Net loans	1,427,607,000	1,338,434,000
Premises and equipment, net	21,708,000	21,961,000
Goodwill	36,197,000	31,735,000
Core deposit intangibles	6,906,000	7,701,000
Bank-owned life insurance	34,153,000	33,811,000
Other real estate owned	5,792,000	5,821,000
Accrued interest receivable and other assets	34,551,000	28,528,000
TOTAL ASSETS	1,793,420,000	1,687,682,000
LIABILITIES
Noninterest-bearing demand	424,055,000	503,907,000
Interest-bearing demand	243,973,000	164,677,000
Money market	275,766,000	187,498,000
Savings	216,453,000	307,917,000
Time	296,732,000	238,020,000
Total deposits	1,456,979,000	1,402,019,000
Short-term borrowings:
Federal Home Loan Bank advances	118,000,000	65,000,000
Other borrowings	11,912,000	12,059,000
Accrued interest payable and other liabilities	12,780,000	10,913,000
TOTAL LIABILITIES	1,599,671,000	1,489,991,000
STOCKHOLDERS' EQUITY
Common stock, no par value; 25,000,000 shares authorized, 9,928,028 and 9,916,466 shares issued; 8,092,576 and 8,245,235 shares outstanding	161,312,000	161,029,000
Retained earnings	98,717,000	94,154,000
Accumulated other comprehensive loss	(26,426,000)	(22,144,000)
Treasury stock, at cost; 1,835,452 and 1,671,231 shares	(39,854,000)	(35,348,000)
TOTAL STOCKHOLDERS' EQUITY	193,749,000	197,691,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,793,420,000	1,687,682,000
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans:
Outstanding balance	185,593,000	191,748,000
Less: allowance for credit losses	2,703,000	2,203,000
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans:
Outstanding balance	382,676,000	380,580,000
Less: allowance for credit losses	4,077,000	5,597,000
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans:
Outstanding balance	82,578,000	58,251,000
Less: allowance for credit losses	1,774,000	662,000
Residential Portfolio Segment [Member]
Loans:
Outstanding balance	321,331,000	296,308,000
Less: allowance for credit losses	5,301,000	2,047,000
Commercial And Industrial [Member]
Loans:
Outstanding balance	214,334,000	195,602,000
Less: allowance for credit losses	4,195,000	1,483,000
Home Equity Lines of Credit [Member]
Loans:
Outstanding balance	127,494,000	128,065,000
Less: allowance for credit losses	726,000	1,753,000
Construction and Other [Member]
Loans:
Outstanding balance	127,106,000	94,199,000
Less: allowance for credit losses	2,030,000	609,000
Consumer Portfolio Segment [Member]
Loans:
Outstanding balance	7,481,000	8,119,000
Less: allowance for credit losses	$ 180,000	$ 84,000

Consolidated Balance Sheet (U_2

Consolidated Balance Sheet (Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Sep. 30, 2023	Dec. 31, 2022
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock, shares issued (in shares)	9,928,028	9,916,466
Common stock, shares outstanding (in shares)	8,092,576	8,245,235
Treasury Stock, Common, Shares	1,835,452	1,671,231

Consolidated Statement of Incom

Consolidated Statement of Income (Unaudited) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
INTEREST AND DIVIDEND INCOME
Interest and fees on loans		$ 20,899,000	$ 11,892,000	$ 59,935,000	$ 34,145,000
Interest-earning deposits in other institutions		300,000	134,000	920,000	232,000
Federal funds sold		266,000	51,000	678,000	100,000
Investment securities:
Taxable interest		477,000	449,000	1,415,000	1,334,000
Tax-exempt interest		980,000	982,000	2,938,000	2,721,000
Dividends on stock		148,000	59,000	326,000	116,000
Total interest and dividend income		23,070,000	13,567,000	66,212,000	38,648,000
INTEREST EXPENSE
Deposits		5,632,000	812,000	12,472,000	2,247,000
Short-term borrowings		1,258,000	44,000	3,373,000	44,000
Other borrowings		213,000	112,000	539,000	262,000
Total interest expense		7,103,000	968,000	16,384,000	2,553,000
NET INTEREST INCOME		15,967,000	12,599,000	49,828,000	36,095,000
Provision for credit losses		1,127,000	0	2,449,000	0
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES		14,840,000	12,599,000	47,379,000	36,095,000
NONINTEREST INCOME
Gain (loss) on equity securities		48,000	(57,000)	(157,000)	(96,000)
Gain on sale of other real estate owned		0	0	2,000	0
Earnings on bank-owned life insurance	[1]	207,000	108,000	627,000	322,000
Gain on sale of loans	[1]	45,000	7,000	74,000	28,000
Revenue from investment services		190,000	233,000	550,000	527,000
Gross rental income		110,000	0	290,000	0
Total noninterest income		1,817,000	1,546,000	5,088,000	4,332,000
NONINTEREST EXPENSE
Salaries and employee benefits		5,994,000	4,491,000	17,865,000	12,662,000
Occupancy expense		699,000	458,000	2,054,000	1,546,000
Equipment expense		297,000	233,000	969,000	822,000
Data processing and information technology costs		1,209,000	985,000	3,415,000	2,650,000
Ohio state franchise tax		398,000	293,000	1,180,000	878,000
Federal deposit insurance expense		207,000	84,000	576,000	224,000
Professional fees		545,000	280,000	1,633,000	1,118,000
Other real estate owned writedowns		0	0	0	200,000
Advertising expense		414,000	268,000	1,315,000	725,000
Software amortization expense		24,000	27,000	73,000	115,000
Core deposit intangible amortization		265,000	78,000	794,000	232,000
Gross other real estate owned expenses		195,000	1,000	390,000	15,000
Merger-related costs		22,000	390,000	472,000	969,000
Other expense		1,849,000	1,298,000	5,228,000	3,531,000
Total noninterest expense		12,118,000	8,886,000	35,964,000	25,687,000
Income before income taxes		4,539,000	5,259,000	16,503,000	14,740,000
Income taxes		703,000	1,010,000	2,678,000	2,569,000
NET INCOME		$ 3,836,000	$ 4,249,000	$ 13,825,000	$ 12,171,000
EARNINGS PER SHARE
Basic (in dollars per share)		$ 0.47	$ 0.73	$ 1.71	$ 2.08
Diluted (in dollars per share)		$ 0.47	$ 0.73	$ 1.7	$ 2.08
Deposit Account [Member]
NONINTEREST INCOME
Noninterest income revenue		$ 954,000	$ 1,004,000	$ 2,880,000	$ 2,874,000
Financial Service, Other [Member]
NONINTEREST INCOME
Noninterest income revenue		$ 263,000	$ 251,000	$ 822,000	$ 677,000
[1]Not within scope of ASC 606

Consolidated Statement of Compr

Consolidated Statement of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net income	$ 3,836	$ 4,249	$ 13,825	$ 12,171
Other comprehensive loss:
Unrealized holding loss on securities available-for-sale	(7,336)	(9,479)	(5,420)	(36,129)
Tax effect	1,540	1,990	1,138	7,587
Total other comprehensive loss	(5,796)	(7,489)	(4,282)	(28,542)
Comprehensive (loss) income	$ (1,960)	$ (3,239)	$ 9,543	$ (16,372)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Dec. 31, 2021			7,330,548
Balance at Dec. 31, 2021			$ 87,131,000	$ 83,971,000	$ 3,462,000	$ (29,229,000)	$ 145,335,000
Net income				12,171,000			12,171,000
Other comprehensive loss					(28,542,000)		(28,542,000)
Stock-based compensation, net (in shares)			20,068
Stock-based compensation, net			$ 509,000				509,000
Cash dividends				(2,976,000)			(2,976,000)
Common shares repurchased						(3,642,000)	(3,642,000)
Balance (in shares) at Sep. 30, 2022			7,350,616
Balance at Sep. 30, 2022			$ 87,640,000	93,166,000	(25,080,000)	(32,871,000)	122,855,000
Balance (in shares) at Jun. 30, 2022			7,347,526
Balance at Jun. 30, 2022			$ 87,562,000	89,900,000	(17,591,000)	(31,651,000)	128,220,000
Net income				4,249,000			4,249,000
Other comprehensive loss					(7,489,000)		(7,489,000)
Stock-based compensation, net (in shares)			3,090
Stock-based compensation, net			$ 78,000				78,000
Cash dividends				(983,000)			(983,000)
Common shares repurchased						(1,220,000)	(1,220,000)
Balance (in shares) at Sep. 30, 2022			7,350,616
Balance at Sep. 30, 2022			$ 87,640,000	93,166,000	(25,080,000)	(32,871,000)	$ 122,855,000
Balance (in shares) at Dec. 31, 2022			9,916,466				8,245,235
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ (4,421,000)	$ (4,421,000)
Balance at Dec. 31, 2022			$ 161,029,000	94,154,000	(22,144,000)	(35,348,000)	$ 197,691,000
Net income				13,825,000			13,825,000
Other comprehensive loss					(4,282,000)		(4,282,000)
Stock-based compensation, net (in shares)			11,562
Stock-based compensation, net			$ 320,000				320,000
Cash dividends				(4,841,000)			(4,841,000)
Common shares repurchased						(4,506)	(4,506)
Authorization of additional common shares			$ (37,000)				$ (37,000)
Balance (in shares) at Sep. 30, 2023			9,928,028				8,092,576
Balance at Sep. 30, 2023			$ 161,312,000	98,717,000	(26,426,000)	(39,854,000)	$ 193,749,000
Balance (in shares) at Jun. 30, 2023			9,924,245
Balance at Jun. 30, 2023			$ 161,211,000	96,500,000	(20,630,000)	(39,854,000)	197,227,000
Net income				3,836,000			3,836,000
Other comprehensive loss					(5,796,000)		(5,796,000)
Stock-based compensation, net (in shares)			3,783
Stock-based compensation, net			$ 101,000				101,000
Cash dividends				(1,619,000)			$ (1,619,000)
Balance (in shares) at Sep. 30, 2023			9,928,028				8,092,576
Balance at Sep. 30, 2023			$ 161,312,000	$ 98,717,000	$ (26,426,000)	$ (39,854,000)	$ 193,749,000

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Retained Earnings [Member]
Cash dividends per share (in dollars per share)	$ 0.2	$ 0.17	$ 0.6	$ 0.34
Repurchased, shares (in shares)		63,214	164,221	95,364

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($)		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net income		$ 13,825,000	$ 12,171,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses		2,449,000	0
Loss on equity securities		157,000	96,000
Depreciation and amortization of premises and equipment, net		1,125,000	968,000
Software amortization expense		73,000	115,000
Financing lease amortization expense		186,000	114,000
Amortization of premium and discount on investment securities, net		453,000	470,000
Accretion of deferred loan fees, net		(727,000)	(1,678,000)
Accretion of acquired loans		(486,000)	(44,000)
Amortization of core deposit intangibles		794,000	232,000
Accretion of acquired deposits		(197,000)
Stock-based compensation income, net		78,000	113,000
Origination of loans held for sale		(4,549,000)	(1,341,000)
Proceeds from sale of loans held for sale		3,991,000	1,636,000
Gain on sale of loans held for sale		(74,000)	(28,000)
Earnings on bank-owned life insurance	[1]	(627,000)	(322,000)
Deferred income tax (benefit)		485,000	48,000
Other real estate owned (gains) losses		(2,000)	200,000
(increase) in accrued interest receivable		(1,002,000)	(143,000)
Increase in accrued interest payable		1,607,000	94,000
Other, net		(2,941,000)	(271,000)
Net cash provided by operating activities		14,617,000	12,430,000
INVESTING ACTIVITIES
Proceeds from repayments and maturities		1,680,000	3,576,000
Purchases		(2,000,000)	(32,290,000)
Purchase of other investments		(200,000)	0
Increase in loans, net		(99,059,000)	(10,808,000)
Proceeds from the sale of other real estate owned		31,000	0
Proceeds from bank-owned life insurance		289,000	0
Purchase of premises and equipment		(1,058,000)	(636,000)
Purchase of restricted stock		(5,507,000)	(1,448,000)
Redemption of restricted stock		4,237,000	1,183,000
Net cash used in investing activities		(101,587,000)	(40,423,000)
FINANCING ACTIVITIES
Net increase (decrease) in deposits		55,157,000	(36,123,000)
Net increase in short-term borrowings		53,000,000	80,000,000
Repayment of other borrowings		(147,000)	(183,000)
Repurchase of common shares		(4,506,000)	(3,642,000)
Cash dividends		(4,841,000)	(2,976,000)
Net cash provided by financing activities		98,663,000	37,076,000
Increase in cash and cash equivalents		11,693,000	9,083,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		53,809,000	119,494,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD		65,502,000	128,577,000
SUPPLEMENTAL INFORMATION
Interest on deposits and borrowings		14,777,000	2,459,000
Income taxes		2,168,000	2,727,000
Transfers from loans held for sale to loans held for investment		0	784,000
Increase in finance lease assets included in premises and equipment		0	611,000
Purchased loan fair value adjustment		4,462,000
Increase in finance lease liabilities included in other borrowings		$ 0	$ (611,000)
[1]Not within scope of ASC 606

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1 The consolidated financial statements of Middlefield Banc Corp. ("Company") include its bank subsidiary, The Middlefield Banking Company (“MBC” or “Bank”), and a nonbank asset resolution subsidiary EMORECO, Inc. The consolidated financial statements also include the accounts of MBC’s subsidiaries, Middlefield Investments, Inc. (“MI”) and MB Insurance Services (“MIS”). All significant inter-company items have been eliminated. On March 13, 2019, September 30, 2023 may may not first 2022, September 30, 2023 December 1, 2022, no On December 1, 2022, six The unaudited consolidated financial statements have been prepared in conformity with the instructions to Form 10 10 X. not 10 December 31, 2022 not may In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts and liabilities as of the balance sheet date and revenues and expenses for the period. Actual results could differ from those estimates. Summary of Significant Accounting Policies The Company’s significant accounting policies involving the more significant judgments and assumptions used in the preparation of the consolidated financial statements as of September 30, 2023 December 31, 2022 Investments Management determines the appropriate classification of investment securities at the time of purchase and re-evaluates such designation as of each balance sheet date. Investment securities classified as available for sale are those securities that the Bank intends to hold for an indefinite period of time but not Investment securities classified as held to maturity are those securities the Bank has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs, or changes in general economic conditions. These securities are carried at cost, adjusted for the amortization of premium and accretion of discount, and computed by a method that approximates the interest method over the terms of the securities. As of September 30, 2023 not Equity securities, which are included in other investments on the Consolidated Balance Sheet, are measured at fair value with changes in fair value recognized in net income. Allowance for Credit Losses Investment Securities Available for Sale The Bank measures expected credit losses on available for sale investment securities when the Bank intends to sell, or when it is more likely than not not not The allowance for credit losses is included within investment securities available for sale on the Consolidated Balance Sheet. Changes in the allowance for credit losses are recorded within the provision for credit losses on the Consolidated Statement of Income. Losses are charged against the allowance when the Bank believes the collectability of an available for sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available for sale investment securities totaled $1.7 million on September 30, 2023 90 Credit Losses on Investment Securities Prior to adopting ASU 2016 13 The Bank adopted ASU No. 2016 13 , Financial Instruments - Credit Loses - Topic ( 326 2016 13" , January 1, 2023. December 31, 2022 December 31, 2022 10 December 31, 2022 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, 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 Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of any deferred fees or costs. Accrued interest receivable totaled $5.2 million on September 30, 2023 The loan portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: commercial construction, commercial and industrial loans, and commercial real estate loans. Consumer loans consist of the following classes: residential real estate loans, home equity loans, and consumer loans. For all classes of loans, the accrual of interest is discontinued when the contractual payment of principal or interest has become 90 may no Allowance for Credit Losses ("ACL") Loans The allowance for credit losses ("ACL") is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. Loans, or portions thereof, are charged off against the ACL when they are deemed uncollectible. Expected recoveries do not The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers our historical loss experience, current conditions, and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may Management uses a discounted cash flow ("DCF") model to calculate the present value of the expected cash flows for pools of loans that share similar risk characteristics and compares the results of this calculation to the amortized cost basis to determine its allowance for credit loss balance. The contractual term used in projecting the cash flows of a loan is based on the maturity date of a loan, and is adjusted for prepayment or curtailment assumptions which may The key inputs to the DCF model are ( 1 2 3 4 5 6 7 Probability of Default ("PD") In order to incorporate economic factors into forecasting within the DCF model, management elected to use the Loss Driver method to generate the PD rate inputs. The Loss Driver method analyzes how one Loss Given Default ("LGD") Management elected to use the Frye Jacobs parameter for determining the LGD input, which is an estimation technique that derives an LGD input from segment-specific risk curves that correlates LGD with PD. Prepayment and Curtailment Rates Prepayment Rates: Loan-level transaction data is used to calculate semi-annual prepayment rates. These semi-annual rates are annualized, and the average of the annualized rates is used in the DCF calculation for fixed payment or term loans. Rates are calculated for each pool. Curtailment Rates: Loan-level transaction data is used to calculate annual curtailment rates using available historical loan-level data. The average of the historical rates is used in the DCF model for interest-only payment or line-of-credit type loans. Rates are calculated for each pool. Reasonable and Supportable Forecasts The forecast data used in the DCF model is obtained via a subscription to a widely recognized and relied-upon company that publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario. Forecast Reversion Period Management uses forecasts to predict how economic factors will perform and has determined to use a four eight Expected Recoveries on Charged-off Loans Management performs an analysis to estimate recoveries that could be reasonably expected based on historical experience in order to account for expected recoveries on loans that have already been fully charged off and are not Discount Rate The effective interest rate of the underlying loans of the Company serves as the discount rate applied to the expected periodic cash flows. Management adjusts the effective interest rate used to discount expected cash flows to incorporate expected prepayments. Individual Evaluation Management evaluates individual instruments for expected credit losses when those instruments do not not Management considers a financial asset as collateral dependent when the debtor is experiencing financial difficulty and repayment is expected to be provided substantially through the sale or operation of the collateral, based on management's assessment as of the reporting date. Measurement of the expected credit losses on collateral-dependent loans is based on the fair value of the collateral, less any costs to sell. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. 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, Residential Real Estate (“RRE”), Commercial and Industrial (“C&I”), Home Equity Lines of Credit (“HELOC”), Construction and Other (“Construction”), and Consumer Installment Loans. The CRE loan segments consist of loans made to finance the activities of CRE owners and operators and certain agricultural loans. The RRE 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. Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not The Bank has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The ACL calculation for individual loans begins with the use of normal credit review procedures to identify whether a loan no third 2023, 1 2 3 not three 1 2 3 not Allowance for Loan Losses ("ALL") Prior to adopting ASU 2016 13 The Bank adopted ASU No. 2016 13 January 1, 2023. 2016 13, 310, Receivables December 31, 2022, December 31, 2022, 10 December 31, 2022. The allowance for loan and lease losses represents the amount that management estimates are 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. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not ● 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. A majority of the Bank’s loan assets are loans to business owners of many types. The Bank makes commercial loans for real estate development and other business purposes required by the customer base. The Bank’s credit policies determine advance rates against the different forms of collateral that can be pledged against commercial loans. Typically, the majority of loans will be limited to a percentage of their underlying collateral values such as real estate values, equipment, eligible accounts receivable, and inventory. Individual loan advance rates may not 80 Residential mortgages and home equity loans are secured by the borrower’s residential real estate in either a first second 30 20 Consumer loans include installment loans, car loans, and overdraft lines of credit. The majority of these loans are unsecured. A loan is considered impaired when it is probable the borrower will not 89 not not first The Bank originates commercial and residential construction loans to developers and builders and, in some cases, to other commercial borrowers for approved construction projects. These loans are typically structured on a non-revolving basis and the draw of funds is dependent on successfully completed and verified progress of the project. These loans are generally secured by the real estate to be developed and may may For commercial loans secured by real estate, estimated fair values are determined primarily through third For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory, and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. Mortgage loans secured by one four Large groups of smaller-balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Bank does not Loans whose terms are modified are classified as troubled debt restructurings if the Bank grants such borrowers concessions and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings are restored to accrual status if principal and interest payments, under the modified terms, are current for six The allowance calculation methodology includes further segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments, for commercial and consumer loans. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful, and loss. Loans classified as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may not In addition, federal regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance for loan losses and may may not Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Bank adopted ASU No. 2016 13 January 1, 2023. Accounting Pronouncements Adopted in 2023 In June 2016, 2016 13, Financial Instruments Credit Losses: Measurement of Credit Losses on Financial Instruments January 1, 2023, The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, investment securities available for sale and unfunded commitments. The Bank adopted the provisions of ASC 326 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, not January 1, 2023, The Bank adopted the provisions of ASC 326 January 1, 2023 No The following table illustrates the pre-tax impact of the adoption of this ASU: January 1, 2023 Allowance for Credit Losses Pre-adoption Adoption Impact As Reported ACL on loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ 3,014 Non-owner occupied 5,597 (1,206 ) 4,391 Multifamily 662 591 1,253 Residential real estate 2,047 2,744 4,791 Commercial and industrial 1,483 2,320 3,803 Home equity lines of credit 1,753 (1,031 ) 722 Construction and other 609 956 1,565 Consumer installment 84 197 281 Total $ 14,438 $ 5,382 $ 19,820 ACL on unfunded commitments $ - $ 622 $ 622 In March 2022, No. 2022 02, Financial Instruments - Credit Losses (Topic 326 2022 02 January 1, 2023 not In January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 2 2, not January 1, 2023 not On March 15, 2022, 2022, no December 16, 2022, February 27, 2023. September 30, 2023 Reclassification of Comparative Amounts Certain comparative amounts for prior years have been reclassified to conform to current-year presentations. Such reclassifications did not Recent Accounting Pronouncements In March 2023, 2023 02, Equity Method and Joint Ventures (Topic 323 Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method December 15, 2023. not In January 2020, 2020 04, Reference Rate Reform (Topic 848 March 2020 not not one 2022 06, Reference Rate Reform (Topic 848 848 December 2022 December 2022, 2020 04 December 31, 2022 December 31, 2024. not In June 2022, 2022 03, Fair Value Measurement (Topic 820 Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions not not December 15, 2024. not

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 2 REVENUE RECOGNITION Following ASC Topic 606, Revenue from Contracts with Customers (Topic 606 not 606. nine September 30, 2023 The main types of noninterest income within the scope of the standard are as follows: Service charges on deposit accounts Gain 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 depict the nature, amount, timing, and uncertainty of revenue and cash flows: For the Three Months Ended September 30, For the Nine Months Ended September 30, Noninterest Income 2023 2022 2023 2022 (Dollar amounts in thousands) Service charges on deposit accounts: Overdraft fees $ 258 $ 237 $ 734 $ 661 ATM banking fees 484 397 1,447 1,065 Service charges and other fees 212 370 699 1,148 Gain (loss) on equity securities ⁽ª⁾ 48 (57 ) (157 ) (96 ) Gain on sale of other real estate owned - - 2 - Earnings on bank-owned life insurance ⁽ª⁾ 207 108 627 322 Gain on sale of loans ⁽ª⁾ 45 7 74 28 Revenue from investment services 190 233 550 527 Miscellaneous fee income 98 83 285 222 Gross rental income ⁽ª⁾ 110 - 290 - Other income 165 168 537 455 Total noninterest income $ 1,817 $ 1,546 $ 5,088 $ 4,332 (a) Not 606

Note 3 - Stock-based Compensati

Note 3 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 3 The Company had no nine September 30, 2023 2022 There was no three nine September 30, 2023 The following table presents the activity during the nine September 30, 2023 Weighted- average Grant Date Fair Units Value Per Unit Nonvested at January 1, 2023 63,646 $ 24.34 Granted 27,383 27.40 Vested (8,003 ) 26.09 Forfeited (25,665 ) 23.67 Nonvested at September 30, 2023 57,361 $ 25.50 Expected to vest as of September 30, 2023 31,802 $ 25.05 The Company recognizes restricted stock forfeitures in the period they occur. Share-based compensation expense (recovery) of ($141,000) and $158,000 was recognized for the three September 30, 2023 2022 nine September 30, 2023 2022 September 30, 2023 2022 Total unrecognized stock compensation cost related to non-vested, share-based compensation on restricted stock as of September 30, 2023 2023, 2024, 2025, 2026.

Note 4 - Earnings Per Share

Note 4 - Earnings Per Share	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 4 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 Three For the Nine Months Ended Months Ended September 30, September 30, 2023 2022 2023 2022 Weighted-average common shares outstanding 9,927,946 7,350,616 9,924,597 7,345,520 Average treasury stock shares (1,835,452 ) (1,557,843 ) (1,818,080 ) (1,504,763 ) Weighted-average common shares and common stock equivalents used to calculate basic earnings per share 8,092,494 5,792,773 8,106,517 5,840,757 Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share 8,812 13,026 8,812 13,026 Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share 8,101,306 5,805,799 8,115,329 5,853,783 Outstanding on September 30, 2023 Outstanding on September 30, 2022 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 September 30, 2023 December 31, 2022

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 5 Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for an asset or liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following levels: 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 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 at fair value on a recurring basis on the Consolidated Balance Sheet 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. September 30, 2023 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 21,646 $ 9,699 $ 31,345 Obligations of states and political subdivisions - 121,885 - 121,885 Mortgage-backed securities in government-sponsored entities - 6,184 - 6,184 Total investment securities available for sale - 149,715 9,699 159,414 Equity securities 758 - - 758 Total $ 758 $ 149,715 $ 9,699 $ 160,172 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 investment securities available for sale - 156,230 8,737 164,967 Equity securities 915 - - 915 Total $ 915 $ 156,230 $ 8,737 $ 165,882 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 Other Investments no not The following table presents the fair value reconciliation of Level III assets measured at fair value on a recurring basis. (Dollar amounts in thousands) Subordinated debt Balance as of January 1, 2023 $ 8,737 Purchases, sales, settlements - Transfers into Level III (1) 1,000 Net change in unrealized loss on investment securities available-for-sale (38 ) Balance as of September 30, 2023 $ 9,699 ( 1 Transfers between hierarchy levels are based on the availability of sufficient observable inputs to meet Level II versus Level III criteria. The level designation of each financial instrument is reassessed at the end of each period. The following table presents the assets measured at fair value on a non-recurring basis on the Consolidated Balance Sheet by level within the fair value hierarchy. There were no September 30, 2023. December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a non-recurring basis: Individually analyzed loans held for investment $ - $ - $ 1,143 $ 1,143 Other real estate owned - - 5,792 5,792 Collateral-Dependent Loans third may not not no September 30, 2023 Other Real Estate Owned ("OREO") may The following table presents 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 % ( 1 Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level III inputs that are not ( 2 Appraisals may The estimated fair value of the Company’s financial instruments not September 30, 2023 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Loans held for sale $ 632 $ - $ 632 $ - $ 632 Net loans 1,427,607 - - 1,399,937 1,399,937 Financial liabilities: Non-maturing deposits $ 1,160,247 $ 1,160,247 $ - $ - $ 1,160,247 Time deposits 296,732 - - 292,529 292,529 Other borrowings 11,912 - - 11,912 11,912 December 31, 2022 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Net loans $ 1,338,434 $ - $ - $ 1,298,814 $ 1,298,814 Financial liabilities: Non-maturing deposits $ 1,163,999 $ 1,163,999 $ - $ - $ 1,163,999 Time deposits 238,020 - - 231,218 231,218 Other borrowings 12,059 - - 12,059 12,059 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 cash equivalents, bank-owned life insurance, Federal Home Loan Bank (the “FHLB”) stock, other investments, mortgage servicing rights, accrued interest receivable, short-term borrowings, and accrued interest payable, are carried at cost, which approximates the fair value of the instruments.

Note 6 - Accumulated Other Comp

Note 6 - Accumulated Other Comprehensive (Loss) Income	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 6 ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The following table presents the changes in accumulated other comprehensive (loss) income (“AOCI”) by component, net of tax, for the three nine September 30, 2023 2022 (Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale (a) Balance as of June 30, 2023 $ (20,630 ) Other comprehensive loss (5,796 ) Balance at September 30, 2023 $ (26,426 ) Balance as of December 31, 2022 $ (22,144 ) Other comprehensive loss (4,282 ) Balance at September 30, 2023 $ (26,426 ) (Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale (a) Balance as of June 30, 2022 $ (17,591 ) Other comprehensive loss (7,489 ) Balance at September 30, 2022 $ (25,080 ) Balance as of December 31, 2021 $ 3,462 Other comprehensive loss (28,542 ) Balance as of September 30, 2022 $ (25,080 ) (a) All amounts are net of tax. There were no other reclassifications of amounts from AOCI for the three nine September 30, 2023 2022

Note 7 - Investments

Note 7 - Investments	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 7 INVESTMENTS The amortized cost and fair values of investment securities available for sale are as follows: September 30, 2023 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Subordinated debt $ 34,300 $ 52 $ (3,007 ) $ 31,345 Obligations of states and political subdivisions: Taxable 500 - - 500 Tax-exempt 150,918 3 (29,536 ) 121,385 Mortgage-backed securities in government-sponsored entities 7,147 - (963 ) 6,184 Total $ 192,865 $ 55 $ (33,506 ) $ 159,414 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 The amortized cost and fair value of investment securities at September 30, 2023 may Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 1,114 $ 1,113 Due after one year through five years 2,247 2,141 Due after five years through ten years 53,988 49,922 Due after ten years 135,516 106,238 Total $ 192,865 $ 159,414 There were no three nine September 30, 2023 2022 Investment securities with an approximate carrying value of $109.0 million and $89.9 million on September 30, 2023 December 31, 2022 The following table shows 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. September 30, 2023 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 $ 2,753 $ (247 ) $ 27,540 $ (2,760 ) $ 30,293 $ (3,007 ) Obligations of states and political subdivisions: Taxable 500 - - - 500 - Tax-exempt 15,307 (689 ) 101,276 (28,847 ) 116,583 (29,536 ) Mortgage-backed securities in government-sponsored entities 202 (6 ) 5,982 (957 ) 6,184 (963 ) Total $ 18,762 $ (942 ) $ 134,798 $ (32,564 ) $ 153,560 $ (33,506 ) 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 ) Every quarter, the Company evaluates investment securities with unrealized losses to determine if the decline in fair value has resulted from credit losses or other factors. There were 40 securities in an unrealized loss position for less than twelve twelve September 30, 2023 not not not not not September 30, 2023 no 2016 13 December 31, 2022. Other investments, which primarily represents equity securities, totaled $958,000 and $915,000 at September 30, 2023 December 31, 2022 three nine September 30, 2023. three nine September 30, 2022. No

Note 8 - Loans and Related Allo

Note 8 - Loans and Related Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 8 The Company’s primary business activity is with customers located within its local Northeastern Ohio trade area, eastern Geauga County, and contiguous counties. The Company also serves the central and western Ohio market with offices in Ada, Bellefontaine, Dublin, Kenton, Marysville, Plain City, Powell, Sunbury, and Westerville, Ohio. Commercial, residential, consumer, and agricultural loans are granted. Although the Company has a diversified loan portfolio, loans outstanding to individuals and businesses are dependent upon the local economic conditions in the Company’s immediate trade area. 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 credit losses. Interest income is recognized 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 payments received on nonaccrual loans are applied against the unpaid principal balance until accrual status is restored. Loan origination fees and certain direct loan origination costs are deferred with the net amount amortized over the contractual life of the loan as an adjustment of the related loan’s yield. The following tables summarize the primary segments of the loan portfolio (in thousands): September 30, December 31, 2023 2022 Commercial real estate: Owner occupied $ 185,593 $ 191,748 Non-owner occupied 382,676 380,580 Multifamily 82,578 58,251 Residential real estate 321,331 296,308 Commercial and industrial 214,334 195,602 Home equity lines of credit 127,494 128,065 Construction and Other 127,106 94,199 Consumer installment 7,481 8,119 Total loans 1,448,593 1,352,872 Less: Allowance for credit losses (20,986 ) (14,438 ) Net loans $ 1,427,607 $ 1,338,434 The Company’s loan portfolio is segmented to a level that allows management to monitor risk and performance. The portfolio is segmented into CRE, which is further segmented into CRE OO, CRE NOO, and Multifamily Residential; RRE; C&I; HELOC; 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 of the commercial segments for possible impairment based on guidelines established by the Board of Directors. Loans are individually analyzed when, based on current information and events, the Company will probably 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 credit loss 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. Once the determination has been made that a loan is going to be individually analyzed, the determination 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 not Management uses a nine first five not not not To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers 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 payment delinquency, bankruptcy, repossession, or death, occurs to raise awareness of a possible credit quality loss. 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 review on an ongoing basis. The Company engages an external consultant to conduct loan reviews on a semiannual basis. Generally, the external consultant reviews a sample of commercial relationships greater than $250,000 and criticized relationships greater than $150,000. Detailed reviews, including plans for resolution, are performed on criticized loans on at least a quarterly basis. Loans in the Special Mention and Substandard categories that are collectively evaluated for impairment are given separate consideration in the determination of the allowance. The following table represents outstanding loan balances by credit quality indicators and vintage year by class of financing receivable and current period gross charge-offs by year of origination under ASC 326 September 30, 2023 September 30, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Amortized (Dollar amounts in thousands) 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Owner occupied Pass $ 12,237 $ 38,017 $ 42,203 $ 25,523 $ 12,706 $ 44,919 $ 2,729 $ 178,334 Special Mention - 2,290 - - 18 - - 2,308 Substandard - - - 1,569 - 3,382 - 4,951 Total Owner occupied $ 12,237 $ 40,307 $ 42,203 $ 27,092 $ 12,724 $ 48,301 $ 2,729 $ 185,593 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 46 $ - $ 46 Non-owner occupied Pass $ 40,520 $ 70,145 $ 44,145 $ 22,943 $ 34,788 $ 125,196 $ 561 $ 338,298 Special Mention - 2,508 - - - 2,377 - 4,885 Substandard - - - - 3,647 31,312 - 34,959 Doubtful - - 647 - 3,887 - - 4,534 Total Non-owner occupied $ 40,520 $ 72,653 $ 44,792 $ 22,943 $ 42,322 $ 158,885 $ 561 $ 382,676 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Multifamily Pass $ 25,767 $ 25,893 $ 4,309 $ 10,550 $ 1,402 $ 14,590 $ 67 $ 82,578 Total Multifamily $ 25,767 $ 25,893 $ 4,309 $ 10,550 $ 1,402 $ 14,590 $ 67 $ 82,578 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass $ 40,205 $ 55,375 $ 80,717 $ 40,523 $ 20,200 $ 82,022 $ 755 $ 319,797 Substandard - - 121 - 25 1,388 - 1,534 Total Residential real estate $ 40,205 $ 55,375 $ 80,838 $ 40,523 $ 20,225 $ 83,410 $ 755 $ 321,331 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 108 $ - $ 108 Commercial and industrial Pass $ 33,532 $ 45,807 $ 19,238 $ 27,433 $ 3,143 $ 7,029 $ 75,879 $ 212,061 Special Mention - - - - - - 184 184 Substandard 13 16 - 360 133 961 610 2,093 Loss - - - - - (4 ) - (4 ) Total Commercial and industrial $ 33,545 $ 45,823 $ 19,238 $ 27,793 $ 3,276 $ 7,986 $ 76,673 $ 214,334 Current-period gross charge-offs $ - $ - $ 75 $ - $ 6 $ 4 $ - $ 85 Home equity lines of credit Pass $ 4,404 $ 143 $ - $ 18 $ 64 $ 2,087 $ 119,392 $ 126,108 Substandard - - - 24 30 542 790 1,386 Total Home equity lines of credit $ 4,404 $ 143 $ - $ 42 $ 94 $ 2,629 $ 120,182 $ 127,494 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and other Pass $ 40,918 $ 47,961 $ 21,795 $ 1,851 $ 3,441 $ 2,645 $ 2,047 $ 120,658 Special Mention - 2,710 - - 276 - - 2,986 Substandard - - 420 - 1,921 - 1,121 3,462 Total Construction and other $ 40,918 $ 50,671 $ 22,215 $ 1,851 $ 5,638 $ 2,645 $ 3,168 $ 127,106 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer installment Pass $ 1,485 $ 1,235 $ 444 $ 116 $ 84 $ 3,962 $ - $ 7,326 Substandard - - - - - 155 - 155 Total Consumer installment $ 1,485 $ 1,235 $ 444 $ 116 $ 84 $ 4,117 $ - $ 7,481 Current-period gross charge-offs $ - $ 23 $ - $ - $ - $ 39 $ - $ 62 Total Loans $ 199,081 $ 292,100 $ 214,039 $ 130,910 $ 85,765 $ 322,563 $ 204,135 $ 1,448,593 The following table presents the classes of the loan portfolio summarized by the aggregate Pass 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 Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table presents individually analyzed and collateral-dependent loans by classes of loan type as of September 30, 2023 September 30, 2023 Type of Collateral Real Estate Blanket Lien Investment/Cash Other Total Commercial real estate: Non-owner occupied $ 4,534 $ - $ - $ - $ 4,534 Construction and other - - 513 - 513 Total $ 4,534 $ - $ 513 $ - $ 5,047 The following table presents information related to impaired loans by class of loans under ASC 310 December 31, 2022 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 The table above includes troubled debt restructuring totaling $3.3 million as of December 31, 2022 December 31, 2022 The following table presents the average recorded investment in impaired loans by class and interest income recognized by loan class under ASC 310, three September 30, 2022 Three Months Ended September 30, 2022 For the Nine Months Ended September 30, 2022 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized Commercial real estate: Owner occupied $ 3,044 $ 119 $ 1,884 $ 142 Non-owner occupied 9,637 340 7,446 455 Residential real estate 934 10 992 35 Commercial and industrial 1,806 37 1,207 102 Home equity lines of credit 247 4 248 9 Total $ 15,668 $ 510 $ 11,777 $ 743 The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310 30: (In Thousands) December 01, 2022 December 31, 2022 Outstanding balance $ 7,919 $ 7,998 Carrying amount $ 6,019 $ 6,068 The primary risk of commercial and industrial loans is related to deterioration in the cash flow of the business, which may Nonperforming assets are nonaccrual loans, including nonaccrual troubled debt restructurings (“TDR”), loans 90 The following tables present the aging of the recorded investment in past-due loans by class of loans (in thousands): 30-59 Days 60-89 Days 90 Days+ Total Total September 30, 2023 Current Past Due Past Due Past Due Past Due Loans Commercial real estate: Owner occupied $ 185,185 $ 319 $ 44 $ 45 $ 408 $ 185,593 Non-owner occupied 382,123 494 59 - 553 382,676 Multifamily 82,512 - 66 - 66 82,578 Residential real estate 319,289 1,268 555 219 2,042 321,331 Commercial and industrial 214,163 96 25 50 171 214,334 Home equity lines of credit 126,634 388 154 318 860 127,494 Construction and other 126,592 - - 514 514 127,106 Consumer installment 7,447 34 - - 34 7,481 Total $ 1,443,945 $ 2,599 $ 903 $ 1,146 $ 4,648 $ 1,448,593 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 The following tables present the recorded investment in nonaccrual loans and loans 90 September 30, 2023 Nonaccrual Nonaccrual Loans Past with no with Total Due Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming Commercial real estate: Owner occupied $ - $ 259 $ 259 $ - $ 259 Non-owner occupied 4,534 - 4,534 - 4,534 Residential real estate - 1,150 1,150 - 1,150 Commercial and industrial - 281 281 - 281 Home equity lines of credit - 824 824 - 824 Construction and other 514 - 514 - 514 Consumer installment 155 - 155 - 155 Total $ 5,203 $ 2,514 $ 7,717 $ - $ 7,717 90+ Days Past Due and December 31, 2022 Nonaccrual 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 $ - Interest income that would have been recorded had these loans not three nine September 30, 2023 not three nine September 30, 2022 On January 1, 2023, Prior to January 1, 2023 310 10 35 450 20 two Management reviews the loan portfolio quarterly using a defined, consistently applied process to make appropriate and timely adjustments to the ACL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ACL. The following tables summarize the ACL within the primary segments of the loan portfolio and the activity within those segments (in thousands): For the Nine Months Ended September 30, 2023 Allowance for Credit Losses Balance CECL Balance December 31, 2022 Adoption Charge-offs Recoveries Provision September 30, 2023 Loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ (46 ) $ 4 $ (269 ) $ 2,703 Non-owner occupied 5,597 (1,206 ) - - (314 ) 4,077 Multifamily 662 591 - - 521 1,774 Residential real estate 2,047 2,744 (108 ) - 618 5,301 Commercial and industrial 1,483 2,320 (85 ) 30 447 4,195 Home equity lines of credit 1,753 (1,031 ) - 70 (66 ) 726 Construction and other 609 956 - - 465 2,030 Consumer installment 84 197 (62 ) 110 (149 ) 180 Total $ 14,438 $ 5,382 $ (301 ) $ 214 $ 1,253 $ 20,986 For the Nine Months Ended September 30, 2022 Allowance for Credit Losses Balance Balance December 31, 2021 Charge-offs Recoveries Provision September 30, 2022 Loans: Commercial real estate: Owner occupied $ 1,836 $ - $ 4 $ 44 $ 1,884 Non-owner occupied 7,431 (150 ) - (1,583 ) 5,698 Multifamily 454 - - 169 623 Residential real estate 1,740 - 61 448 2,249 Commercial and industrial 882 (30 ) 269 611 1,732 Home equity lines of credit 1,452 (25 ) - 466 1,893 Construction and other 533 - - (104 ) 429 Consumer installment 14 (46 ) 107 (51 ) 24 Total $ 14,342 $ (251 ) $ 441 $ - $ 14,532 For the Three Months Ended September 30, 2023 Allowance for Credit Losses Balance Balance June 30, 2023 Charge-offs Recoveries Provision September 30, 2023 Loans: Commercial real estate: Owner occupied $ 3,413 $ - $ 1 $ (711 ) $ 2,703 Non-owner occupied 3,846 - - 231 4,077 Multifamily 1,279 - - 495 1,774 Residential real estate 5,114 - - 187 5,301 Commercial and industrial 4,104 (25 ) 10 106 4,195 Home equity lines of credit 723 - - 3 726 Construction and other 1,884 - - 146 2,030 Consumer installment 228 - 30 (78 ) 180 Total $ 20,591 $ (25 ) $ 41 $ 379 $ 20,986 For the Three Months Ended September 30, 2022 Allowance for Credit Losses Balance Balance June 30, 2022 Charge-offs Recoveries Provision September 30, 2022 Loans: Commercial real estate: Owner occupied $ 1,803 $ - $ 1 $ 80 $ 1,884 Non-owner occupied 7,347 (150 ) - (1,499 ) 5,698 Multifamily 416 - - 207 623 Residential real estate 1,853 - 34 362 2,249 Commercial and industrial 1,213 - 61 458 1,732 Home equity lines of credit 1,495 - - 398 1,893 Construction and other 399 - - 30 429 Consumer installment 24 - 36 (36 ) 24 Total $ 14,550 $ (150 ) $ 132 $ - $ 14,532 The provision fluctuations during the nine September 30, 2023, • residential, C&I, and construction loans are due to increases in outstanding balances. • owner occupied CRE are due to a decrease in outstanding balances. • non-owner occupied CRE are due to a decrease in reserves allocated using the individual allocation method to a historically problematic credit. • multifamily fluctuation was driven by increases in the reserve because of an increase in adjusted historical loss rate and increased balances. three September 30, 2023, • residential, C&I, and construction loans are due to increases in outstanding balances. • non-owner occupied CRE are due to an increase in loan balances. • owner occupied CRE are due to a decrease in reserves allocated using the individual allocation method to two • multifamily are based on a decrease in the pooled loans reserve because of a moderate decline in outstanding loan balances. The provision fluctuations during the three nine September 30, 2022, • non-owner occupied commercial loans due to a decrease in special mention and substandard credits. • commercial and industrial loans are due to an increase in loans, excluding the impact of PPP forgiveness, coupled with an increase in the specific reserve on impaired loans. • residential loans and home equity lines of credit are due to an increase in outstanding balances. Modifications to Borrowers Experiencing Financial Difficulty Effective January 1, 2023, 2022 02, The table below details the amortized cost basis of gross loans held for investment made to borrowers experiencing financial difficulty that were modified during the three nine September 30, 2023 For the Nine Months Ended September 30, 2023 Modifications Payment Interest Rate Percentage of Deferral Reduction Total Loans Payment Term and Term and Term Held for Deferral Extension Extension Past Due Total Investment Commercial real estate: Non-owner occupied - 145 2,507 - 2,652 0.18 % Residential real estate - 19,074 - - 19,074 1.32 % Commercial and industrial - 83 - - 83 0.01 % Consumer installment - 8 - - 8 0.00 % Total $ - $ 19,310 $ 2,507 $ - $ 21,817 1.51 % As of September 30, 2023 not Troubled Debt Restructuring Disclosures Prior to the Adoption of ASU 2022 02 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 normal 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 For the Three Months Ended September 30, 2022 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Residential real estate 1 - 1 $ 27 $ 27 For the Nine Months Ended September 30, 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 There were no subsequent defaults of troubled debt restructurings for the three nine September 30, 2022 ACL for Unfunded Commitments: Upon adoption of CECL on January 1, 2023, not three nine September 30, 2023: For the Three Months Ended For the Nine Months Ended September 30, 2023 September 30,2023 ACL for unfunded commitments, beginning balance $ 1,068 $ - CECL adoption - 622 Provision for (reduction in) credit losses 748 1,194 ACL for unfunded commitments, ending balance $ 1,816 $ 1,816

Note 9 - Contingencies

Note 9 - Contingencies	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 9 CONTINGENCIES Cannabis Industry We provide deposit services to customers who are licensed by the State of Ohio to do business in (or are related to) the Medical Marijuana Control Program as growers, processors, and dispensaries. Medical Marijuana businesses are regulated by the Ohio Department of Commerce and legal in the State of Ohio, although it is not 2014 While we believe we are operating in compliance with the FinCEN guidelines, there can be no not no not may may no

Note 10 - Business Combination

Note 10 - Business Combination	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 10 BUSINESS COMBINATION As described in Note 1, December 1, 2022, 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 on 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 date. 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. At the time of the merger, the preliminary fair value of the loans was determined using the income approach. The loans' underlying characteristics were considered, and various assumptions were applied regarding credit, interest, and prepayment risks for the loans based on loan types, payment types and fixed or variable classifications. Management reviewed the valuation approach, and during the second 2023, Middlefield recorded $21.1 million of goodwill associated with the purchase of Liberty. The following table summarizes the purchase of Liberty as of December 31, 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 credit loss 4,497 Loans - interest rate (4,583 ) Loans - general credit (3,852 ) 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 1,132 Total net assets acquired 52,139 Goodwill resulting from merger $ 21,126 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 306,970 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 (2,337 ) Total net assets acquired 52,139 Goodwill resulting from the Liberty merger $ 21,126 The following table presents supplemental pro forma information as if the acquisition had occurred on January 1, 2022. not Pro Formas Pro Formas For the Three Months Ended September 30, For the Nine Months Ended September 30, 2022 2022 (in thousands, except per share data) (in thousands, except per share data) Net interest income $ 16,733 $ 48,112 Noninterest income 1,785 5,476 Net income $ 5,267 $ 15,354 Pro forma earnings per share: Basic $ 0.63 $ 1.82 Diluted $ 0.63 $ 1.82

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Adopted in 2023 In June 2016, 2016 13, Financial Instruments Credit Losses: Measurement of Credit Losses on Financial Instruments January 1, 2023, The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, investment securities available for sale and unfunded commitments. The Bank adopted the provisions of ASC 326 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, not January 1, 2023, The Bank adopted the provisions of ASC 326 January 1, 2023 No The following table illustrates the pre-tax impact of the adoption of this ASU: January 1, 2023 Allowance for Credit Losses Pre-adoption Adoption Impact As Reported ACL on loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ 3,014 Non-owner occupied 5,597 (1,206 ) 4,391 Multifamily 662 591 1,253 Residential real estate 2,047 2,744 4,791 Commercial and industrial 1,483 2,320 3,803 Home equity lines of credit 1,753 (1,031 ) 722 Construction and other 609 956 1,565 Consumer installment 84 197 281 Total $ 14,438 $ 5,382 $ 19,820 ACL on unfunded commitments $ - $ 622 $ 622 In March 2022, No. 2022 02, Financial Instruments - Credit Losses (Topic 326 2022 02 January 1, 2023 not In January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 2 2, not January 1, 2023 not On March 15, 2022, 2022, no December 16, 2022, February 27, 2023. September 30, 2023 Reclassification of Comparative Amounts Certain comparative amounts for prior years have been reclassified to conform to current-year presentations. Such reclassifications did not Recent Accounting Pronouncements In March 2023, 2023 02, Equity Method and Joint Ventures (Topic 323 Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method December 15, 2023. not In January 2020, 2020 04, Reference Rate Reform (Topic 848 March 2020 not not one 2022 06, Reference Rate Reform (Topic 848 848 December 2022 December 2022, 2020 04 December 31, 2022 December 31, 2024. not In June 2022, 2022 03, Fair Value Measurement (Topic 820 Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions not not December 15, 2024. not

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Accounting Standards Update and Change in Accounting Principle [Table Text Block]	January 1, 2023 Allowance for Credit Losses Pre-adoption Adoption Impact As Reported ACL on loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ 3,014 Non-owner occupied 5,597 (1,206 ) 4,391 Multifamily 662 591 1,253 Residential real estate 2,047 2,744 4,791 Commercial and industrial 1,483 2,320 3,803 Home equity lines of credit 1,753 (1,031 ) 722 Construction and other 609 956 1,565 Consumer installment 84 197 281 Total $ 14,438 $ 5,382 $ 19,820 ACL on unfunded commitments $ - $ 622 $ 622

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	For the Three Months Ended September 30, For the Nine Months Ended September 30, Noninterest Income 2023 2022 2023 2022 (Dollar amounts in thousands) Service charges on deposit accounts: Overdraft fees $ 258 $ 237 $ 734 $ 661 ATM banking fees 484 397 1,447 1,065 Service charges and other fees 212 370 699 1,148 Gain (loss) on equity securities ⁽ª⁾ 48 (57 ) (157 ) (96 ) Gain on sale of other real estate owned - - 2 - Earnings on bank-owned life insurance ⁽ª⁾ 207 108 627 322 Gain on sale of loans ⁽ª⁾ 45 7 74 28 Revenue from investment services 190 233 550 527 Miscellaneous fee income 98 83 285 222 Gross rental income ⁽ª⁾ 110 - 290 - Other income 165 168 537 455 Total noninterest income $ 1,817 $ 1,546 $ 5,088 $ 4,332

Note 3 - Stock-based Compensa_2

Note 3 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Weighted- average Grant Date Fair Units Value Per Unit Nonvested at January 1, 2023 63,646 $ 24.34 Granted 27,383 27.40 Vested (8,003 ) 26.09 Forfeited (25,665 ) 23.67 Nonvested at September 30, 2023 57,361 $ 25.50 Expected to vest as of September 30, 2023 31,802 $ 25.05

Note 4 - Earnings Per Share (Ta

Note 4 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	For the Three For the Nine Months Ended Months Ended September 30, September 30, 2023 2022 2023 2022 Weighted-average common shares outstanding 9,927,946 7,350,616 9,924,597 7,345,520 Average treasury stock shares (1,835,452 ) (1,557,843 ) (1,818,080 ) (1,504,763 ) Weighted-average common shares and common stock equivalents used to calculate basic earnings per share 8,092,494 5,792,773 8,106,517 5,840,757 Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share 8,812 13,026 8,812 13,026 Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share 8,101,306 5,805,799 8,115,329 5,853,783

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2023 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 21,646 $ 9,699 $ 31,345 Obligations of states and political subdivisions - 121,885 - 121,885 Mortgage-backed securities in government-sponsored entities - 6,184 - 6,184 Total investment securities available for sale - 149,715 9,699 159,414 Equity securities 758 - - 758 Total $ 758 $ 149,715 $ 9,699 $ 160,172 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 investment securities available for sale - 156,230 8,737 164,967 Equity securities 915 - - 915 Total $ 915 $ 156,230 $ 8,737 $ 165,882
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, 2023 $ 8,737 Purchases, sales, settlements - Transfers into Level III (1) 1,000 Net change in unrealized loss on investment securities available-for-sale (38 ) Balance as of September 30, 2023 $ 9,699
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a non-recurring basis: Individually analyzed loans held for investment $ - $ - $ 1,143 $ 1,143 Other real estate owned - - 5,792 5,792
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 %
Fair Value, by Balance Sheet Grouping [Table Text Block]	September 30, 2023 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Loans held for sale $ 632 $ - $ 632 $ - $ 632 Net loans 1,427,607 - - 1,399,937 1,399,937 Financial liabilities: Non-maturing deposits $ 1,160,247 $ 1,160,247 $ - $ - $ 1,160,247 Time deposits 296,732 - - 292,529 292,529 Other borrowings 11,912 - - 11,912 11,912 December 31, 2022 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Net loans $ 1,338,434 $ - $ - $ 1,298,814 $ 1,298,814 Financial liabilities: Non-maturing deposits $ 1,163,999 $ 1,163,999 $ - $ - $ 1,163,999 Time deposits 238,020 - - 231,218 231,218 Other borrowings 12,059 - - 12,059 12,059

Note 6 - Accumulated Other Co_2

Note 6 - Accumulated Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale (a) Balance as of June 30, 2023 $ (20,630 ) Other comprehensive loss (5,796 ) Balance at September 30, 2023 $ (26,426 ) Balance as of December 31, 2022 $ (22,144 ) Other comprehensive loss (4,282 ) Balance at September 30, 2023 $ (26,426 ) (Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale (a) Balance as of June 30, 2022 $ (17,591 ) Other comprehensive loss (7,489 ) Balance at September 30, 2022 $ (25,080 ) Balance as of December 31, 2021 $ 3,462 Other comprehensive loss (28,542 ) Balance as of September 30, 2022 $ (25,080 )

Note 7 - Investments (Tables)

Note 7 - Investments (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	September 30, 2023 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Subordinated debt $ 34,300 $ 52 $ (3,007 ) $ 31,345 Obligations of states and political subdivisions: Taxable 500 - - 500 Tax-exempt 150,918 3 (29,536 ) 121,385 Mortgage-backed securities in government-sponsored entities 7,147 - (963 ) 6,184 Total $ 192,865 $ 55 $ (33,506 ) $ 159,414 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
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 1,114 $ 1,113 Due after one year through five years 2,247 2,141 Due after five years through ten years 53,988 49,922 Due after ten years 135,516 106,238 Total $ 192,865 $ 159,414
Schedule of Unrealized Loss on Investments [Table Text Block]	September 30, 2023 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 $ 2,753 $ (247 ) $ 27,540 $ (2,760 ) $ 30,293 $ (3,007 ) Obligations of states and political subdivisions: Taxable 500 - - - 500 - Tax-exempt 15,307 (689 ) 101,276 (28,847 ) 116,583 (29,536 ) Mortgage-backed securities in government-sponsored entities 202 (6 ) 5,982 (957 ) 6,184 (963 ) Total $ 18,762 $ (942 ) $ 134,798 $ (32,564 ) $ 153,560 $ (33,506 ) 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 )

Note 8 - Loans and Related Al_2

Note 8 - Loans and Related Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule Of Financing Receivable By Segment [Table Text Block]	September 30, December 31, 2023 2022 Commercial real estate: Owner occupied $ 185,593 $ 191,748 Non-owner occupied 382,676 380,580 Multifamily 82,578 58,251 Residential real estate 321,331 296,308 Commercial and industrial 214,334 195,602 Home equity lines of credit 127,494 128,065 Construction and Other 127,106 94,199 Consumer installment 7,481 8,119 Total loans 1,448,593 1,352,872 Less: Allowance for credit losses (20,986 ) (14,438 ) Net loans $ 1,427,607 $ 1,338,434
Financing Receivable Credit Quality Indicators [Table Text Block]	September 30, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Amortized (Dollar amounts in thousands) 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Owner occupied Pass $ 12,237 $ 38,017 $ 42,203 $ 25,523 $ 12,706 $ 44,919 $ 2,729 $ 178,334 Special Mention - 2,290 - - 18 - - 2,308 Substandard - - - 1,569 - 3,382 - 4,951 Total Owner occupied $ 12,237 $ 40,307 $ 42,203 $ 27,092 $ 12,724 $ 48,301 $ 2,729 $ 185,593 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 46 $ - $ 46 Non-owner occupied Pass $ 40,520 $ 70,145 $ 44,145 $ 22,943 $ 34,788 $ 125,196 $ 561 $ 338,298 Special Mention - 2,508 - - - 2,377 - 4,885 Substandard - - - - 3,647 31,312 - 34,959 Doubtful - - 647 - 3,887 - - 4,534 Total Non-owner occupied $ 40,520 $ 72,653 $ 44,792 $ 22,943 $ 42,322 $ 158,885 $ 561 $ 382,676 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Multifamily Pass $ 25,767 $ 25,893 $ 4,309 $ 10,550 $ 1,402 $ 14,590 $ 67 $ 82,578 Total Multifamily $ 25,767 $ 25,893 $ 4,309 $ 10,550 $ 1,402 $ 14,590 $ 67 $ 82,578 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass $ 40,205 $ 55,375 $ 80,717 $ 40,523 $ 20,200 $ 82,022 $ 755 $ 319,797 Substandard - - 121 - 25 1,388 - 1,534 Total Residential real estate $ 40,205 $ 55,375 $ 80,838 $ 40,523 $ 20,225 $ 83,410 $ 755 $ 321,331 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 108 $ - $ 108 Commercial and industrial Pass $ 33,532 $ 45,807 $ 19,238 $ 27,433 $ 3,143 $ 7,029 $ 75,879 $ 212,061 Special Mention - - - - - - 184 184 Substandard 13 16 - 360 133 961 610 2,093 Loss - - - - - (4 ) - (4 ) Total Commercial and industrial $ 33,545 $ 45,823 $ 19,238 $ 27,793 $ 3,276 $ 7,986 $ 76,673 $ 214,334 Current-period gross charge-offs $ - $ - $ 75 $ - $ 6 $ 4 $ - $ 85 Home equity lines of credit Pass $ 4,404 $ 143 $ - $ 18 $ 64 $ 2,087 $ 119,392 $ 126,108 Substandard - - - 24 30 542 790 1,386 Total Home equity lines of credit $ 4,404 $ 143 $ - $ 42 $ 94 $ 2,629 $ 120,182 $ 127,494 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and other Pass $ 40,918 $ 47,961 $ 21,795 $ 1,851 $ 3,441 $ 2,645 $ 2,047 $ 120,658 Special Mention - 2,710 - - 276 - - 2,986 Substandard - - 420 - 1,921 - 1,121 3,462 Total Construction and other $ 40,918 $ 50,671 $ 22,215 $ 1,851 $ 5,638 $ 2,645 $ 3,168 $ 127,106 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer installment Pass $ 1,485 $ 1,235 $ 444 $ 116 $ 84 $ 3,962 $ - $ 7,326 Substandard - - - - - 155 - 155 Total Consumer installment $ 1,485 $ 1,235 $ 444 $ 116 $ 84 $ 4,117 $ - $ 7,481 Current-period gross charge-offs $ - $ 23 $ - $ - $ - $ 39 $ - $ 62 Total Loans $ 199,081 $ 292,100 $ 214,039 $ 130,910 $ 85,765 $ 322,563 $ 204,135 $ 1,448,593 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
Schedule of Collateral Dependent Loans [Table Text Block]	September 30, 2023 Type of Collateral Real Estate Blanket Lien Investment/Cash Other Total Commercial real estate: Non-owner occupied $ 4,534 $ - $ - $ - $ 4,534 Construction and other - - 513 - 513 Total $ 4,534 $ - $ 513 $ - $ 5,047
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
Schedule of Additional Information Related to Impaired Loans [Table Text Block]	Three Months Ended September 30, 2022 For the Nine Months Ended September 30, 2022 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized Commercial real estate: Owner occupied $ 3,044 $ 119 $ 1,884 $ 142 Non-owner occupied 9,637 340 7,446 455 Residential real estate 934 10 992 35 Commercial and industrial 1,806 37 1,207 102 Home equity lines of credit 247 4 248 9 Total $ 15,668 $ 510 $ 11,777 $ 743
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	(In Thousands) December 01, 2022 December 31, 2022 Outstanding balance $ 7,919 $ 7,998 Carrying amount $ 6,019 $ 6,068
Financing Receivable, Past Due [Table Text Block]	30-59 Days 60-89 Days 90 Days+ Total Total September 30, 2023 Current Past Due Past Due Past Due Past Due Loans Commercial real estate: Owner occupied $ 185,185 $ 319 $ 44 $ 45 $ 408 $ 185,593 Non-owner occupied 382,123 494 59 - 553 382,676 Multifamily 82,512 - 66 - 66 82,578 Residential real estate 319,289 1,268 555 219 2,042 321,331 Commercial and industrial 214,163 96 25 50 171 214,334 Home equity lines of credit 126,634 388 154 318 860 127,494 Construction and other 126,592 - - 514 514 127,106 Consumer installment 7,447 34 - - 34 7,481 Total $ 1,443,945 $ 2,599 $ 903 $ 1,146 $ 4,648 $ 1,448,593 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
Financing Receivable, Nonaccrual [Table Text Block]	September 30, 2023 Nonaccrual Nonaccrual Loans Past with no with Total Due Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming Commercial real estate: Owner occupied $ - $ 259 $ 259 $ - $ 259 Non-owner occupied 4,534 - 4,534 - 4,534 Residential real estate - 1,150 1,150 - 1,150 Commercial and industrial - 281 281 - 281 Home equity lines of credit - 824 824 - 824 Construction and other 514 - 514 - 514 Consumer installment 155 - 155 - 155 Total $ 5,203 $ 2,514 $ 7,717 $ - $ 7,717 90+ Days Past Due and December 31, 2022 Nonaccrual 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 $ -
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	For the Nine Months Ended September 30, 2023 Allowance for Credit Losses Balance CECL Balance December 31, 2022 Adoption Charge-offs Recoveries Provision September 30, 2023 Loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ (46 ) $ 4 $ (269 ) $ 2,703 Non-owner occupied 5,597 (1,206 ) - - (314 ) 4,077 Multifamily 662 591 - - 521 1,774 Residential real estate 2,047 2,744 (108 ) - 618 5,301 Commercial and industrial 1,483 2,320 (85 ) 30 447 4,195 Home equity lines of credit 1,753 (1,031 ) - 70 (66 ) 726 Construction and other 609 956 - - 465 2,030 Consumer installment 84 197 (62 ) 110 (149 ) 180 Total $ 14,438 $ 5,382 $ (301 ) $ 214 $ 1,253 $ 20,986 For the Nine Months Ended September 30, 2022 Allowance for Credit Losses Balance Balance December 31, 2021 Charge-offs Recoveries Provision September 30, 2022 Loans: Commercial real estate: Owner occupied $ 1,836 $ - $ 4 $ 44 $ 1,884 Non-owner occupied 7,431 (150 ) - (1,583 ) 5,698 Multifamily 454 - - 169 623 Residential real estate 1,740 - 61 448 2,249 Commercial and industrial 882 (30 ) 269 611 1,732 Home equity lines of credit 1,452 (25 ) - 466 1,893 Construction and other 533 - - (104 ) 429 Consumer installment 14 (46 ) 107 (51 ) 24 Total $ 14,342 $ (251 ) $ 441 $ - $ 14,532 For the Three Months Ended September 30, 2023 Allowance for Credit Losses Balance Balance June 30, 2023 Charge-offs Recoveries Provision September 30, 2023 Loans: Commercial real estate: Owner occupied $ 3,413 $ - $ 1 $ (711 ) $ 2,703 Non-owner occupied 3,846 - - 231 4,077 Multifamily 1,279 - - 495 1,774 Residential real estate 5,114 - - 187 5,301 Commercial and industrial 4,104 (25 ) 10 106 4,195 Home equity lines of credit 723 - - 3 726 Construction and other 1,884 - - 146 2,030 Consumer installment 228 - 30 (78 ) 180 Total $ 20,591 $ (25 ) $ 41 $ 379 $ 20,986 For the Three Months Ended September 30, 2022 Allowance for Credit Losses Balance Balance June 30, 2022 Charge-offs Recoveries Provision September 30, 2022 Loans: Commercial real estate: Owner occupied $ 1,803 $ - $ 1 $ 80 $ 1,884 Non-owner occupied 7,347 (150 ) - (1,499 ) 5,698 Multifamily 416 - - 207 623 Residential real estate 1,853 - 34 362 2,249 Commercial and industrial 1,213 - 61 458 1,732 Home equity lines of credit 1,495 - - 398 1,893 Construction and other 399 - - 30 429 Consumer installment 24 - 36 (36 ) 24 Total $ 14,550 $ (150 ) $ 132 $ - $ 14,532
Financing Receivable, Modified [Table Text Block]	For the Nine Months Ended September 30, 2023 Modifications Payment Interest Rate Percentage of Deferral Reduction Total Loans Payment Term and Term and Term Held for Deferral Extension Extension Past Due Total Investment Commercial real estate: Non-owner occupied - 145 2,507 - 2,652 0.18 % Residential real estate - 19,074 - - 19,074 1.32 % Commercial and industrial - 83 - - 83 0.01 % Consumer installment - 8 - - 8 0.00 % Total $ - $ 19,310 $ 2,507 $ - $ 21,817 1.51 % For the Three Months Ended September 30, 2022 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Residential real estate 1 - 1 $ 27 $ 27 For the Nine Months Ended September 30, 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
Unfunded Loan Commitment [Member]
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	For the Three Months Ended For the Nine Months Ended September 30, 2023 September 30,2023 ACL for unfunded commitments, beginning balance $ 1,068 $ - CECL adoption - 622 Provision for (reduction in) credit losses 748 1,194 ACL for unfunded commitments, ending balance $ 1,816 $ 1,816

Note 10 - Business Combination

Note 10 - Business Combination (Tables)	9 Months Ended
	Sep. 30, 2023
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 credit loss 4,497 Loans - interest rate (4,583 ) Loans - general credit (3,852 ) 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 1,132 Total net assets acquired 52,139 Goodwill resulting from merger $ 21,126
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 306,970 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 (2,337 ) Total net assets acquired 52,139 Goodwill resulting from the Liberty merger $ 21,126
Business Acquisition, Pro Forma Information [Table Text Block]	Pro Formas Pro Formas For the Three Months Ended September 30, For the Nine Months Ended September 30, 2022 2022 (in thousands, except per share data) (in thousands, except per share data) Net interest income $ 16,733 $ 48,112 Noninterest income 1,785 5,476 Net income $ 5,267 $ 15,354 Pro forma earnings per share: Basic $ 0.63 $ 1.82 Diluted $ 0.63 $ 1.82

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation (Details Textual)	Jan. 01, 2023 USD ($)	Dec. 01, 2022 USD ($) shares	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss			$ 0
Retained Earnings (Accumulated Deficit)			98,717,000		$ 94,154,000
Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss, Purchased with Credit Deterioration, Increase	$ 121,000
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)	5,400,000
Retained Earnings (Accumulated Deficit)	4,400,000
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)	$ 622,000
Commercial Portfolio Segment [Member] | Minimum [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process			250,000	$ 150,000
Accrued Interest Receivable and Other Assets [Member]
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss			1,700,000
Interest Receivable			$ 5,200,000
LBSI Insurance, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100%
Liberty Bancshares Inc [Member]
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		2,561,513
Business Combination, Consideration Transferred		$ 73,265,000
Number of Branches		6

Note 1 - Basis of Presentatio_3

Note 1 - Basis of Presentation - Impact of Adoption of ASU (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Jan. 01, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Less: allowance for credit losses	$ 20,986	$ 20,591	$ 14,438	$ 14,438	$ 14,532	$ 14,550	$ 14,342
Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			5,382
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			19,820
Unfunded Loan Commitment [Member]
Less: allowance for credit losses			0
Unfunded Loan Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			622
Unfunded Loan Commitment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			622
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Less: allowance for credit losses	2,703	3,413	2,203	2,203	1,884	1,803	1,836
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			811
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			3,014
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Less: allowance for credit losses	4,077	3,846	5,597	5,597	5,698	7,347	7,431
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			(1,206)
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			4,391
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Less: allowance for credit losses	1,774	1,279	662	662	623	416	454
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			591
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			1,253
Residential Portfolio Segment [Member]
Less: allowance for credit losses	5,301	5,114	2,047	2,047	2,249	1,853	1,740
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			2,744
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			4,791
Commercial And Industrial [Member]
Less: allowance for credit losses	4,195	4,104	1,483	1,483	1,732	1,213	882
Commercial And Industrial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			2,320
Commercial And Industrial [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			3,803
Home Equity Lines of Credit [Member]
Less: allowance for credit losses	726	723	1,753	1,753	1,893	1,495	1,452
Home Equity Lines of Credit [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			(1,031)
Home Equity Lines of Credit [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			722
Construction and Other [Member]
Less: allowance for credit losses	2,030	1,884	609	609	429	399	533
Construction and Other [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			956
Construction and Other [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			1,565
Consumer Portfolio Segment [Member]
Less: allowance for credit losses	$ 180	$ 228	84	$ 84	$ 24	$ 24	$ 14
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses			197
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses			$ 281

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual)	9 Months Ended
	Sep. 30, 2023
Revenue from Interest Income and Noninterest Income, Percent	94%

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Gain (loss) on equity securities ?ª?		$ 48,000	$ (57,000)	$ (157,000)	$ (96,000)
Gain on sale of other real estate owned		0	0	2,000	0
Earnings on bank-owned life insurance	[1]	207,000	108,000	627,000	322,000
Gain on sale of loans	[1]	45,000	7,000	74,000	28,000
Revenue from investment services		190,000	233,000	550,000	527,000
Miscellaneous fee income		98,000	83,000	285,000	222,000
Gross rental income		110,000	0	290,000	0
Other income		165,000	168,000	537,000	455,000
Total noninterest income		1,817,000	1,546,000	5,088,000	4,332,000
Overdraft Fees [Member]
Noninterest income revenue		258,000	237,000	734,000	661,000
ATM Banking Fees [Member]
Noninterest income revenue		484,000	397,000	1,447,000	1,065,000
Service Charge and Other Fees [Member]
Noninterest income revenue		$ 212,000	$ 370,000	$ 699,000	$ 1,148,000
[1]Not within scope of ASC 606

Note 3 - Stock-based Compensa_3

Note 3 - Stock-based Compensation (Details Textual) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2026	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares, Ending Balance (in shares)	0	0	0	0
Share-Based Payment Arrangement, Expense	$ 141,000	$ 158,000	$ 62,000	$ 113,000
Deferred Compensation Share-Based Arrangements, Liability, Current and Noncurrent	415,000	$ 498,000	415,000	$ 498,000
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 430,000		$ 430,000
Restricted Stock [Member] | Forecast [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount					$ 22,000	$ 134,000	$ 203,000	$ 71,000

Note 3 - Stock-based Compensa_4

Note 3 - Stock-based Compensation - Activity Related to Restricted Stock Units Awarded (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Nonvested (in shares) | shares	63,646
Nonvested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 24.34
Granted (in shares) | shares	27,383
Granted, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 27.4
Vested (in shares) | shares	(8,003)
Vested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 26.09
Forfeited (in shares) | shares	(25,665)
Forfeited, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 23.67
Nonvested (in shares) | shares	57,361
Nonvested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 25.5
Expected to vest (in shares) | shares	31,802
Expected to vest, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 25.05

Note 4 - Earnings Per Share (De

Note 4 - Earnings Per Share (Details Textual) - shares	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Treasury Stock, Common, Shares (in shares)		1,835,452		1,671,231
Treasury Stock, Shares, Acquired (in shares)	63,214	164,221	95,364
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number (in shares)		57,361		63,646
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		48,549		50,620

Note 4 - Earnings Per Share - S

Note 4 - Earnings Per Share - Shares Used in Calculation of Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Weighted-average common shares outstanding (in shares)	9,927,946	7,350,616	9,924,597	7,345,520
Average treasury stock shares (in shares)	(1,835,452)	(1,557,843)	(1,818,080)	(1,504,763)
Weighted-average common shares and common stock equivalents used to calculate basic earnings per share (in shares)	8,092,494	5,792,773	8,106,517	5,840,757
Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share (in shares)	8,812	13,026	8,812	13,026
Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share (in shares)	8,101,306	5,805,799	8,115,329	5,853,783

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Mandatorily Redeemable Securities	$ 8
Notes Payable, Other Payables [Member] | London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.67%
Other Borrowings [Member]
Notes Payable, Total	$ 8.2

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Assets Measured on a Recurring Basis (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Total debt securities	$ 159,414,000	$ 164,967,000
Equity securities	958,000	915,000
Investment securities available for sale, at fair value	159,414,000	164,967,000
Subordinated Debt Securities [Member]
Total debt securities	31,345,000	30,164,000
Investment securities available for sale, at fair value	31,345,000	30,164,000
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	6,184,000	7,469,000
Investment securities available for sale, at fair value	6,184,000	7,469,000
Fair Value, Recurring [Member]
Total debt securities	159,414,000	164,967,000
Equity securities	758,000	915,000
Total	160,172,000	165,882,000
Investment securities available for sale, at fair value	159,414,000	164,967,000
Fair Value, Recurring [Member] | Subordinated Debt Securities [Member]
Total debt securities	31,345,000	30,164,000
Investment securities available for sale, at fair value	31,345,000	30,164,000
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	121,885,000	127,334,000
Investment securities available for sale, at fair value	121,885,000	127,334,000
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	6,184,000	7,469,000
Investment securities available for sale, at fair value	6,184,000	7,469,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total debt securities	0	0
Equity securities	758,000	915,000
Total	758,000	915,000
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	149,715,000	156,230,000
Equity securities	0	0
Total	149,715,000	156,230,000
Investment securities available for sale, at fair value	149,715,000	156,230,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Subordinated Debt Securities [Member]
Total debt securities	21,646,000	21,427,000
Investment securities available for sale, at fair value	21,646,000	21,427,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	121,885,000	127,334,000
Investment securities available for sale, at fair value	121,885,000	127,334,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	6,184,000	7,469,000
Investment securities available for sale, at fair value	6,184,000	7,469,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total debt securities	9,699,000	8,737,000
Equity securities	0	0
Total	9,699,000	8,737,000
Investment securities available for sale, at fair value	9,699,000	8,737,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Subordinated Debt Securities [Member]
Total debt securities	9,699,000	8,737,000
Investment securities available for sale, at fair value	9,699,000	8,737,000
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 5 - Fair Value Measureme_5

Note 5 - Fair Value Measurements - Fair Value Reconciliation of Level 3 Assets (Details) - Subordinated Debt Obligations [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Balance as of January 1, 2023	$ 8,737
Purchases, sales, settlements	0
Transfers into Level III (1)	1,000	[1]
Net change in unrealized loss on investment securities available-for-sale	(38)
Balance as of September 30, 2023	$ 9,699
[1]Transfers between hierarchy levels are based on the availability of sufficient observable inputs to meet Level II versus Level II criteria. The level designation of each financial instrument is reassessed at the end of each period.

Note 5 - Fair Value Measureme_6

Note 5 - Fair Value Measurements - Assets Measured on a Nonrecurring Basis (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Individually analyzed loans held for investment	$ 22,315
Fair Value, Nonrecurring [Member]
Individually analyzed loans held for investment	1,143	[1]
Other real estate owned	5,792
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Individually analyzed loans held for investment	0	[1]
Other real estate owned	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Individually analyzed loans held for investment	0	[1]
Other real estate owned	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Individually analyzed loans held for investment	1,143	[1]
Other real estate owned	$ 5,792
[1]Fair value is generally determined through independent appraisals of the underlying collateral, which typically include various level III inputs that are not identifiable, less any associated allowance.

Note 5 - Fair Value Measureme_7

Note 5 - Fair Value 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 ($)
Other real estate owned	$ 5,792
Fair Value, Inputs, Level 3 [Member]
Other real estate owned	5,792
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member]
Impaired loans, fair value estimate	1,143	[1]
Other real estate owned	$ 5,792	[1]
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member] | Minimum [Member] | Measurement Input, Appraised Value [Member]
Impaired loans	12	[2]
Other real estate owned	8.4	[2]
[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 5 - Fair Value Measureme_8

Note 5 - Fair Value Measurements - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Reported Value Measurement [Member]
Financial assets:
Loans held for sale	$ 632
Net loans	1,427,607	$ 1,338,434
Financial liabilities:
Non-maturing deposits	1,160,247	1,163,999
Time deposits	296,732	238,020
Other borrowings	11,912	12,059
Estimate of Fair Value Measurement [Member]
Financial assets:
Loans held for sale	632
Net loans	1,399,937	1,298,814
Financial liabilities:
Non-maturing deposits	1,160,247	1,163,999
Time deposits	292,529	231,218
Other borrowings	11,912	12,059
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Loans held for sale	0
Net loans	0	0
Financial liabilities:
Non-maturing deposits	1,160,247	1,163,999
Time deposits	0	0
Other borrowings	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Loans held for sale	632
Net loans	0	0
Financial liabilities:
Non-maturing deposits	0	0
Time deposits	0	0
Other borrowings	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Loans held for sale	0
Net loans	1,399,937	1,298,814
Financial liabilities:
Non-maturing deposits	0	0
Time deposits	292,529	231,218
Other borrowings	$ 11,912	$ 12,059

Note 6 - Accumulated Other Co_3

Note 6 - Accumulated Other Comprehensive (Loss) Income (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	$ 0	$ 0

Note 6 - Accumulated Other Co_4

Note 6 - Accumulated Other Comprehensive (Loss) Income - Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Balance		$ 197,227	$ 128,220	$ 197,691	$ 145,335
Other comprehensive loss		(5,796)	(7,489)	(4,282)	(28,542)
Balance		193,749	122,855	193,749	122,855
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	[1]	(20,630)	(17,591)	(22,144)	3,462
Other comprehensive loss		(5,796)	(7,489)	(4,282)
Balance	[1]	$ (26,426)	$ (25,080)	$ (26,426)	$ (25,080)
[1]All amounts are net of tax. Amounts in parentheses indicate debits to AOCI.

Note 7 - Investments (Details T

Note 7 - Investments (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	40		40
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	171		171
Other-than-temporary Impairment Loss, Debt Securities, Available-for-Sale					$ 0
Equity Securities, FV-NI, Current	$ 958,000		$ 958,000		915,000
Equity Securities, FV-NI, Unrealized Gain (Loss)	48,000	$ (57,000)	(157,000)	$ (96,000)
Asset Pledged as Collateral [Member] | Deposits [Member]
Financial Instruments, Owned, at Fair Value	$ 109,000,000		$ 109,000,000		$ 89,900,000

Note 7 - Investments - Amortize

Note 7 - Investments - Amortized Cost and Fair Values of Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Amortized cost	$ 192,865	$ 192,998
Gross unrealized gains	55	52
Gross unrealized losses	(33,506)	(28,083)
Investment securities available for sale, at fair value	159,414	164,967
Subordinated Debt Securities [Member]
Amortized cost	34,300	32,300
Gross unrealized gains	52	3
Gross unrealized losses	(3,007)	(2,139)
Investment securities available for sale, at fair value	31,345	30,164
Taxable Municipal Bonds [Member]
Amortized cost	500	500
Gross unrealized gains	0	0
Gross unrealized losses	0	0
Investment securities available for sale, at fair value	500	500
Nontaxable Municipal Bonds [Member]
Amortized cost	150,918	151,896
Gross unrealized gains	3	49
Gross unrealized losses	(29,536)	(25,111)
Investment securities available for sale, at fair value	121,385	126,834
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Amortized cost	7,147	8,302
Gross unrealized gains	0	0
Gross unrealized losses	(963)	(833)
Investment securities available for sale, at fair value	$ 6,184	$ 7,469

Note 7 - Investments - Amorti_2

Note 7 - Investments - Amortized Cost and Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Due in one year or less, amortized costs	$ 1,114
Due in one year or less, fair value	1,113
Due after one year through five years, amortized costs	2,247
Due after one year through five years, fair value	2,141
Due after five years through ten years, amortized costs	53,988
Due after five years through ten years, fair value	49,922
Due after ten years, amortized costs	135,516
Due after ten years, fair value	106,238
Amortized costs	192,865	$ 192,998
Fair Value	$ 159,414	$ 164,967

Note 7 - Investments - Gross Un

Note 7 - Investments - Gross Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Less than Twelve Months, Fair Value	$ 18,762	$ 94,134
Less than Twelve Months, Gross Unrealized Losses	(942)	(12,097)
Twelve Months or Greater, Fair Value	134,798	51,244
Twelve Months or Greater, Gross Unrealized Losses	(32,564)	(15,986)
Total, Fair Value	153,560	145,378
Total, Gross Unrealized Losses	(33,506)	(28,083)
Less than Twelve Months, Gross Unrealized Losses	32,564	15,986
Less than Twelve Months, Fair Value	18,762	94,134
Less than Twelve Months, Gross Unrealized Losses	(942)	(12,097)
Twelve Months or Greater, Fair Value	134,798	51,244
Twelve Months or Greater, Gross Unrealized Losses	(32,564)	(15,986)
Total, Fair Value	153,560	145,378
Total, Gross Unrealized Losses	(33,506)	(28,083)
Subordinated Debt Securities [Member]
Less than Twelve Months, Fair Value	2,753	12,638
Less than Twelve Months, Gross Unrealized Losses	(247)	(1,129)
Twelve Months or Greater, Fair Value	27,540	8,790
Twelve Months or Greater, Gross Unrealized Losses	(2,760)	(1,010)
Total, Fair Value	30,293	21,428
Total, Gross Unrealized Losses	(3,007)	(2,139)
Less than Twelve Months, Gross Unrealized Losses	2,760	1,010
Less than Twelve Months, Fair Value	2,753	12,638
Less than Twelve Months, Gross Unrealized Losses	(247)	(1,129)
Twelve Months or Greater, Fair Value	27,540	8,790
Twelve Months or Greater, Gross Unrealized Losses	(2,760)	(1,010)
Total, Fair Value	30,293	21,428
Total, Gross Unrealized Losses	(3,007)	(2,139)
Nontaxable Municipal Bonds [Member]
Less than Twelve Months, Fair Value	15,307	75,343
Less than Twelve Months, Gross Unrealized Losses	(689)	(10,488)
Twelve Months or Greater, Fair Value	101,276	41,138
Twelve Months or Greater, Gross Unrealized Losses	(28,847)	(14,623)
Total, Fair Value	116,583	116,481
Total, Gross Unrealized Losses	(29,536)	(25,111)
Less than Twelve Months, Gross Unrealized Losses	28,847	14,623
Less than Twelve Months, Fair Value	15,307	75,343
Less than Twelve Months, Gross Unrealized Losses	(689)	(10,488)
Twelve Months or Greater, Fair Value	101,276	41,138
Twelve Months or Greater, Gross Unrealized Losses	(28,847)	(14,623)
Total, Fair Value	116,583	116,481
Total, Gross Unrealized Losses	(29,536)	(25,111)
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than Twelve Months, Fair Value	202	6,153
Less than Twelve Months, Gross Unrealized Losses	(6)	(480)
Twelve Months or Greater, Fair Value	5,982	1,316
Twelve Months or Greater, Gross Unrealized Losses	(957)	(353)
Total, Fair Value	6,184	7,469
Total, Gross Unrealized Losses	(963)	(833)
Less than Twelve Months, Gross Unrealized Losses	957	353
Less than Twelve Months, Fair Value	202	6,153
Less than Twelve Months, Gross Unrealized Losses	(6)	(480)
Twelve Months or Greater, Fair Value	5,982	1,316
Twelve Months or Greater, Gross Unrealized Losses	(957)	(353)
Total, Fair Value	6,184	7,469
Total, Gross Unrealized Losses	(963)	$ (833)
Taxable [Member]
Less than Twelve Months, Fair Value	500
Less than Twelve Months, Gross Unrealized Losses	0
Twelve Months or Greater, Fair Value	0
Twelve Months or Greater, Gross Unrealized Losses	0
Total, Fair Value	500
Total, Gross Unrealized Losses	0
Less than Twelve Months, Gross Unrealized Losses	0
Less than Twelve Months, Fair Value	500
Less than Twelve Months, Gross Unrealized Losses	0
Twelve Months or Greater, Fair Value	0
Twelve Months or Greater, Gross Unrealized Losses	0
Total, Fair Value	500
Total, Gross Unrealized Losses	$ 0

Note 8 - Loans and Related Al_3

Note 8 - Loans and Related Allowance for Credit Losses (Details Textual) Pure in Thousands	3 Months Ended		7 Months Ended	9 Months Ended		21 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jul. 30, 2022	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Days Past Due (Day)						90 days
Financing Receivable, before Allowance for Credit Loss, Total	$ 1,448,593,000			$ 1,448,593,000		$ 1,448,593,000	$ 1,352,872,000
Financing Receivable, Modified, Accumulated							3,300,000
Financing Receivable, Allowance for Credit Loss, Troubled Debt Restructuring							$ 72,000
Financing Receivable, Nonaccrual, Interest Income	211,000	$ 39,000		414,000	$ 120,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts		0	0
Threshold For Loans Evaluated For Impairment [Member]
Financing Receivable, before Allowance for Credit Loss, Total	750,000			750,000		750,000
Threshold For Loans Evaluated For Impairment [Member] | Outside Consultant [Member]
Financing Receivable, before Allowance for Credit Loss, Total	250,000			250,000		250,000
Threshold For Loans Evaluated For Impairment [Member] | Criticized Relationships [Member]
Financing Receivable, before Allowance for Credit Loss, Total	$ 150,000			$ 150,000		$ 150,000

Note 8 - Loans and Related Al_4

Note 8 - Loans and Related Allowance for Credit Losses - Primary Segments of the Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Jan. 01, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Outstanding balance	$ 1,448,593			$ 1,352,872
Less: Allowance for credit losses	(20,986)	$ (20,591)	$ (14,438)	(14,438)	$ (14,532)	$ (14,550)	$ (14,342)
Net loans	1,427,607			1,338,434
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Outstanding balance	185,593			191,748
Less: Allowance for credit losses	(2,703)	(3,413)	(2,203)	(2,203)	(1,884)	(1,803)	(1,836)
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Outstanding balance	382,676			380,580
Less: Allowance for credit losses	(4,077)	(3,846)	(5,597)	(5,597)	(5,698)	(7,347)	(7,431)
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Outstanding balance	82,578			58,251
Less: Allowance for credit losses	(1,774)	(1,279)	(662)	(662)	(623)	(416)	(454)
Residential Portfolio Segment [Member]
Outstanding balance	321,331			296,308
Less: Allowance for credit losses	(5,301)	(5,114)	(2,047)	(2,047)	(2,249)	(1,853)	(1,740)
Commercial And Industrial [Member]
Outstanding balance	214,334			195,602
Less: Allowance for credit losses	(4,195)	(4,104)	(1,483)	(1,483)	(1,732)	(1,213)	(882)
Home Equity Lines of Credit [Member]
Outstanding balance	127,494			128,065
Less: Allowance for credit losses	(726)	(723)	(1,753)	(1,753)	(1,893)	(1,495)	(1,452)
Construction and Other [Member]
Outstanding balance	127,106			94,199
Less: Allowance for credit losses	(2,030)	(1,884)	(609)	(609)	(429)	(399)	(533)
Consumer Portfolio Segment [Member]
Outstanding balance	7,481			8,119
Less: Allowance for credit losses	$ (180)	$ (228)	$ (84)	$ (84)	$ (24)	$ (24)	$ (14)

Note 8 - Loans and Related Al_5

Note 8 - Loans and Related Allowance for Credit Losses - Classes of the Loan Portfolio Summarized by Credit Quality (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Term loans amortized, current year	$ 199,081		$ 199,081
Term loans amortized, one year before	292,100		292,100
Term loans amortized, two years before	214,039		214,039
Term loans amortized, three years before	130,910		130,910
Term loans amortized, four years before	85,765		85,765
Term loans amortized, prior	322,563		322,563
Term loans amortized, revolving	204,135		204,135
Outstanding balance	1,448,593		1,448,593		$ 1,352,872
Current-period gross charge-offs, total	25	$ 150	301	$ 251
Loss	(322,563)		(322,563)
Loss	(1,448,593)		(1,448,593)		(1,352,872)
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	12,237		12,237
Term loans amortized, one year before	40,307		40,307
Term loans amortized, two years before	42,203		42,203
Term loans amortized, three years before	27,092		27,092
Term loans amortized, four years before	12,724		12,724
Term loans amortized, prior	48,301		48,301
Term loans amortized, revolving	2,729		2,729
Outstanding balance	185,593		185,593		191,748
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			46
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	0	46	0
Loss	(48,301)		(48,301)
Loss	(185,593)		(185,593)		(191,748)
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	40,520		40,520
Term loans amortized, one year before	72,653		72,653
Term loans amortized, two years before	44,792		44,792
Term loans amortized, three years before	22,943		22,943
Term loans amortized, four years before	42,322		42,322
Term loans amortized, prior	158,885		158,885
Term loans amortized, revolving	561		561
Outstanding balance	382,676		382,676		380,580
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			0
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	150	0	150
Loss	(158,885)		(158,885)
Loss	(382,676)		(382,676)		(380,580)
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	25,767		25,767
Term loans amortized, one year before	25,893		25,893
Term loans amortized, two years before	4,309		4,309
Term loans amortized, three years before	10,550		10,550
Term loans amortized, four years before	1,402		1,402
Term loans amortized, prior	14,590		14,590
Term loans amortized, revolving	67		67
Outstanding balance	82,578		82,578		58,251
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			0
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	0	0	0
Loss	(14,590)		(14,590)
Loss	(82,578)		(82,578)		(58,251)
Residential Portfolio Segment [Member]
Term loans amortized, current year	40,205		40,205
Term loans amortized, one year before	55,375		55,375
Term loans amortized, two years before	80,838		80,838
Term loans amortized, three years before	40,523		40,523
Term loans amortized, four years before	20,225		20,225
Term loans amortized, prior	83,410		83,410
Term loans amortized, revolving	755		755
Outstanding balance	321,331		321,331		296,308
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			108
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	0	108	0
Loss	(83,410)		(83,410)
Loss	(321,331)		(321,331)		(296,308)
Commercial And Industrial [Member]
Term loans amortized, current year	33,545		33,545
Term loans amortized, one year before	45,823		45,823
Term loans amortized, two years before	19,238		19,238
Term loans amortized, three years before	27,793		27,793
Term loans amortized, four years before	3,276		3,276
Term loans amortized, prior	7,986		7,986
Term loans amortized, revolving	76,673		76,673
Outstanding balance	214,334		214,334		195,602
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			75
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			6
Current-period gross charge-offs, prior			4
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	25	0	85	30
Loss	(7,986)		(7,986)
Loss	(214,334)		(214,334)		(195,602)
Home Equity Lines of Credit [Member]
Term loans amortized, current year	4,404		4,404
Term loans amortized, one year before	143		143
Term loans amortized, two years before	0		0
Term loans amortized, three years before	42		42
Term loans amortized, four years before	94		94
Term loans amortized, prior	2,629		2,629
Term loans amortized, revolving	120,182		120,182
Outstanding balance	127,494		127,494		128,065
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			0
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	0	0	25
Loss	(2,629)		(2,629)
Loss	(127,494)		(127,494)		(128,065)
Construction and Other [Member]
Term loans amortized, current year	40,918		40,918
Term loans amortized, one year before	50,671		50,671
Term loans amortized, two years before	22,215		22,215
Term loans amortized, three years before	1,851		1,851
Term loans amortized, four years before	5,638		5,638
Term loans amortized, prior	2,645		2,645
Term loans amortized, revolving	3,168		3,168
Outstanding balance	127,106		127,106		94,199
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			0
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			0
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	0	0	0
Loss	(2,645)		(2,645)
Loss	(127,106)		(127,106)		(94,199)
Consumer Portfolio Segment [Member]
Term loans amortized, current year	1,485		1,485
Term loans amortized, one year before	1,235		1,235
Term loans amortized, two years before	444		444
Term loans amortized, three years before	116		116
Term loans amortized, four years before	84		84
Term loans amortized, prior	4,117		4,117
Term loans amortized, revolving	0		0
Outstanding balance	7,481		7,481		8,119
Current-period gross charge-offs current			0
Current-period gross charge-offs one year before			23
Current-period gross charge-offs, two years before			0
Current-period gross charge-offs, three years before			0
Current-period gross charge-offs, four years before			0
Current-period gross charge-offs, prior			39
Current-period gross charge-offs, revolving			0
Current-period gross charge-offs, total	0	$ 0	62	$ 46
Loss	(4,117)		(4,117)
Loss	(7,481)		(7,481)		(8,119)
Pass [Member]
Outstanding balance					1,272,088
Loss					(1,272,088)
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	12,237		12,237
Term loans amortized, one year before	38,017		38,017
Term loans amortized, two years before	42,203		42,203
Term loans amortized, three years before	25,523		25,523
Term loans amortized, four years before	12,706		12,706
Term loans amortized, prior	44,919		44,919
Term loans amortized, revolving	2,729		2,729
Outstanding balance	178,334		178,334		176,400
Loss	(44,919)		(44,919)
Loss	(178,334)		(178,334)		(176,400)
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	40,520		40,520
Term loans amortized, one year before	70,145		70,145
Term loans amortized, two years before	44,145		44,145
Term loans amortized, three years before	22,943		22,943
Term loans amortized, four years before	34,788		34,788
Term loans amortized, prior	125,196		125,196
Term loans amortized, revolving	561		561
Outstanding balance	338,298		338,298		331,584
Loss	(125,196)		(125,196)
Loss	(338,298)		(338,298)		(331,584)
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	25,767		25,767
Term loans amortized, one year before	25,893		25,893
Term loans amortized, two years before	4,309		4,309
Term loans amortized, three years before	10,550		10,550
Term loans amortized, four years before	1,402		1,402
Term loans amortized, prior	14,590		14,590
Term loans amortized, revolving	67		67
Outstanding balance	82,578		82,578		58,251
Loss	(14,590)		(14,590)
Loss	(82,578)		(82,578)		(58,251)
Pass [Member] | Residential Portfolio Segment [Member]
Term loans amortized, current year	40,205		40,205
Term loans amortized, one year before	55,375		55,375
Term loans amortized, two years before	80,717		80,717
Term loans amortized, three years before	40,523		40,523
Term loans amortized, four years before	20,200		20,200
Term loans amortized, prior	82,022		82,022
Term loans amortized, revolving	755		755
Outstanding balance	319,797		319,797		294,254
Loss	(82,022)		(82,022)
Loss	(319,797)		(319,797)		(294,254)
Pass [Member] | Commercial And Industrial [Member]
Term loans amortized, current year	33,532		33,532
Term loans amortized, one year before	45,807		45,807
Term loans amortized, two years before	19,238		19,238
Term loans amortized, three years before	27,433		27,433
Term loans amortized, four years before	3,143		3,143
Term loans amortized, prior	7,029		7,029
Term loans amortized, revolving	75,879		75,879
Outstanding balance	212,061		212,061		185,674
Loss	(7,029)		(7,029)
Loss	(212,061)		(212,061)		(185,674)
Pass [Member] | Home Equity Lines of Credit [Member]
Term loans amortized, current year	4,404		4,404
Term loans amortized, one year before	143		143
Term loans amortized, two years before	0		0
Term loans amortized, three years before	18		18
Term loans amortized, four years before	64		64
Term loans amortized, prior	2,087		2,087
Term loans amortized, revolving	119,392		119,392
Outstanding balance	126,108		126,108		127,080
Loss	(2,087)		(2,087)
Loss	(126,108)		(126,108)		(127,080)
Pass [Member] | Construction and Other [Member]
Term loans amortized, current year	40,918		40,918
Term loans amortized, one year before	47,961		47,961
Term loans amortized, two years before	21,795		21,795
Term loans amortized, three years before	1,851		1,851
Term loans amortized, four years before	3,441		3,441
Term loans amortized, prior	2,645		2,645
Term loans amortized, revolving	2,047		2,047
Outstanding balance	120,658		120,658		90,728
Loss	(2,645)		(2,645)
Loss	(120,658)		(120,658)		(90,728)
Pass [Member] | Consumer Portfolio Segment [Member]
Term loans amortized, current year	1,485		1,485
Term loans amortized, one year before	1,235		1,235
Term loans amortized, two years before	444		444
Term loans amortized, three years before	116		116
Term loans amortized, four years before	84		84
Term loans amortized, prior	3,962		3,962
Term loans amortized, revolving	0		0
Outstanding balance	7,326		7,326		8,117
Loss	(3,962)		(3,962)
Loss	(7,326)		(7,326)		(8,117)
Special Mention [Member]
Outstanding balance					21,504
Loss					(21,504)
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	2,290		2,290
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	18		18
Term loans amortized, prior	0		0
Term loans amortized, revolving	0		0
Outstanding balance	2,308		2,308		6,873
Loss	0		0
Loss	(2,308)		(2,308)		(6,873)
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	2,508		2,508
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	0		0
Term loans amortized, prior	2,377		2,377
Term loans amortized, revolving	0		0
Outstanding balance	4,885		4,885		6,387
Loss	(2,377)		(2,377)
Loss	(4,885)		(4,885)		(6,387)
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	0		0
Term loans amortized, prior	0		0
Term loans amortized, revolving	184		184
Outstanding balance	184		184		0
Loss	0		0
Loss	(184)		(184)		0
Special Mention [Member] | Residential Portfolio Segment [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	2,710		2,710
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	276		276
Term loans amortized, prior	0		0
Term loans amortized, revolving	0		0
Outstanding balance	2,986		2,986		0
Loss	0		0
Loss	(2,986)		(2,986)		0
Special Mention [Member] | Commercial And Industrial [Member]
Outstanding balance					7,936
Loss					(7,936)
Special Mention [Member] | Home Equity Lines of Credit [Member]
Outstanding balance					0
Loss					0
Special Mention [Member] | Construction and Other [Member]
Outstanding balance					308
Loss					(308)
Special Mention [Member] | Consumer Portfolio Segment [Member]
Outstanding balance					0
Loss					0
Substandard [Member]
Outstanding balance					59,280
Loss					(59,280)
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	0		0
Term loans amortized, three years before	1,569		1,569
Term loans amortized, four years before	0		0
Term loans amortized, prior	3,382		3,382
Term loans amortized, revolving	0		0
Outstanding balance	4,951		4,951		8,475
Loss	(3,382)		(3,382)
Loss	(4,951)		(4,951)		(8,475)
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	3,647		3,647
Term loans amortized, prior	31,312		31,312
Term loans amortized, revolving	0		0
Outstanding balance	34,959		34,959		42,609
Loss	(31,312)		(31,312)
Loss	(34,959)		(34,959)		(42,609)
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	121		121
Term loans amortized, three years before	0		0
Term loans amortized, four years before	25		25
Term loans amortized, prior	1,388		1,388
Term loans amortized, revolving	0		0
Outstanding balance	1,534		1,534		0
Loss	(1,388)		(1,388)
Loss	(1,534)		(1,534)		0
Substandard [Member] | Residential Portfolio Segment [Member]
Term loans amortized, current year	13		13
Term loans amortized, one year before	16		16
Term loans amortized, two years before	0		0
Term loans amortized, three years before	360		360
Term loans amortized, four years before	133		133
Term loans amortized, prior	961		961
Term loans amortized, revolving	610		610
Outstanding balance	2,093		2,093		2,054
Loss	(961)		(961)
Loss	(2,093)		(2,093)		(2,054)
Substandard [Member] | Commercial And Industrial [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	0		0
Term loans amortized, three years before	24		24
Term loans amortized, four years before	30		30
Term loans amortized, prior	542		542
Term loans amortized, revolving	790		790
Outstanding balance	1,386		1,386		1,992
Loss	(542)		(542)
Loss	(1,386)		(1,386)		(1,992)
Substandard [Member] | Home Equity Lines of Credit [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	420		420
Term loans amortized, three years before	0		0
Term loans amortized, four years before	1,921		1,921
Term loans amortized, prior	0		0
Term loans amortized, revolving	1,121		1,121
Outstanding balance	3,462		3,462		985
Loss	0		0
Loss	(3,462)		(3,462)		(985)
Substandard [Member] | Construction and Other [Member]
Outstanding balance					3,163
Loss					(3,163)
Substandard [Member] | Consumer Portfolio Segment [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	0		0
Term loans amortized, prior	155		155
Term loans amortized, revolving	0		0
Outstanding balance	155		155		2
Loss	(155)		(155)
Loss	(155)		(155)		(2)
Doubtful [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	647		647
Term loans amortized, three years before	0		0
Term loans amortized, four years before	3,887		3,887
Term loans amortized, prior	0		0
Term loans amortized, revolving	0		0
Outstanding balance	4,534		4,534		0
Loss	0		0
Loss	(4,534)		(4,534)		0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Residential Portfolio Segment [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Commercial And Industrial [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Home Equity Lines of Credit [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Construction and Other [Member]
Outstanding balance					0
Loss					0
Doubtful [Member] | Consumer Portfolio Segment [Member]
Outstanding balance					0
Loss					$ 0
Unlikely to be Collected Financing Receivable [Member] | Residential Portfolio Segment [Member]
Term loans amortized, current year	0		0
Term loans amortized, one year before	0		0
Term loans amortized, two years before	0		0
Term loans amortized, three years before	0		0
Term loans amortized, four years before	0		0
Term loans amortized, prior	4		4
Term loans amortized, revolving	0		0
Outstanding balance	4		4
Loss	(4)		(4)
Loss	$ (4)		$ (4)

Note 8 - Loans and Related Al_6

Note 8 - Loans and Related Allowance for Credit Losses - Collateral-dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Outstanding balance	$ 1,448,593	$ 1,352,872
Real Estate [Member]
Outstanding balance	4,534
Blanket Lien [Member]
Outstanding balance	0
Investment and Cash [Member]
Outstanding balance	513
Other Collateral [Member]
Outstanding balance	0
Collateral Pledged [Member]
Outstanding balance	5,047
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Outstanding balance	382,676	380,580
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Real Estate [Member]
Outstanding balance	4,534
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Blanket Lien [Member]
Outstanding balance	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Investment and Cash [Member]
Outstanding balance	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Other Collateral [Member]
Outstanding balance	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Collateral Pledged [Member]
Outstanding balance	4,534
Construction and Other [Member]
Outstanding balance	127,106	$ 94,199
Construction and Other [Member] | Real Estate [Member]
Outstanding balance	0
Construction and Other [Member] | Blanket Lien [Member]
Outstanding balance	0
Construction and Other [Member] | Investment and Cash [Member]
Outstanding balance	513
Construction and Other [Member] | Other Collateral [Member]
Outstanding balance	0
Construction and Other [Member] | Collateral Pledged [Member]
Outstanding balance	$ 513

Note 8 - Loans and Related Al_7

Note 8 - Loans and Related Allowance for Credit Losses - Impaired Loans by Class (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Recorded investment, with no related allowance	$ 6,451
Unpaid principal balance, with no related allowance	6,612
Recorded investment, with related allowance	15,864
Unpaid principal balance, with related allowance	15,864
Related allowance	689
Individually analyzed loans held for investment	22,315
Unpaid principal balance	22,476
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Recorded investment, with no related allowance	4,141
Unpaid principal balance, with no related allowance	4,141
Recorded investment, with related allowance	1,509
Unpaid principal balance, with related allowance	1,509
Related allowance	407
Individually analyzed loans held for 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
Unpaid principal balance, with no related allowance	1,042
Recorded investment, with related allowance	12,528
Unpaid principal balance, with related allowance	12,528
Related allowance	167
Individually analyzed loans held for investment	13,570
Unpaid principal balance	13,570
Residential Portfolio Segment [Member]
Recorded investment, with no related allowance	706
Unpaid principal balance, with no related allowance	770
Recorded investment, with related allowance	317
Unpaid principal balance, with related allowance	317
Related allowance	28
Individually analyzed loans held for investment	1,023
Unpaid principal balance	1,087
Commercial And Industrial [Member]
Recorded investment, with no related allowance	450
Unpaid principal balance, with no related allowance	547
Recorded investment, with related allowance	1,378
Unpaid principal balance, with related allowance	1,378
Related allowance	39
Individually analyzed loans held for investment	1,828
Unpaid principal balance	1,925
Home Equity Lines of Credit [Member]
Recorded investment, with no related allowance	112
Unpaid principal balance, with no related allowance	112
Recorded investment, with related allowance	132
Unpaid principal balance, with related allowance	132
Related allowance	48
Individually analyzed loans held for investment	244
Unpaid principal balance	$ 244

Note 8 - Loans and Related Al_8

Note 8 - Loans and Related Allowance for Credit Losses - Additional Information on Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Average recorded investment	$ 15,668	$ 11,777
Interest income recognized	510	743
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Average recorded investment	3,044	1,884
Interest income recognized	119	142
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Average recorded investment	9,637	7,446
Interest income recognized	340	455
Residential Portfolio Segment [Member]
Average recorded investment	934	992
Interest income recognized	10	35
Commercial And Industrial [Member]
Average recorded investment	1,806	1,207
Interest income recognized	37	102
Home Equity Lines of Credit [Member]
Average recorded investment	247	248
Interest income recognized	$ 4	$ 9

Note 8 - Loans and Related Al_9

Note 8 - Loans and Related Allowance for Credit Losses - Loans Acquired (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 01, 2022
Outstanding balance	$ 1,448,593	$ 1,352,872
Carrying amount	$ 1,427,607	1,338,434
Financial Asset Acquired with Credit Deterioration [Member]
Outstanding balance		6,068
Liberty Bancshares Inc [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Outstanding balance		7,998	$ 7,919
Carrying amount		$ 6,068	$ 6,019

Note 8 - Loans and Related A_10

Note 8 - Loans and Related Allowance for Credit Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, Total	$ 1,448,593	$ 1,352,872
Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		6,068
Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,443,945	1,349,283
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	2,599	2,908
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	903	260
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,146	421
Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	4,648	3,589
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	185,593	191,748
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	185,185	191,748
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	319	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	44	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	45	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	408	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	382,676	380,580
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		2,992
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	382,123	380,467
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	494	113
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	59	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	553	113
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	82,578	58,251
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	82,512	58,251
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	66	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	66	0
Residential Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss, Total	321,331	296,308
Residential Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		24
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	319,289	293,698
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,268	2,093
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	555	111
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	219	406
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	2,042	2,610
Commercial And Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, Total	214,334	195,602
Commercial And Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Commercial And Industrial [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	214,163	195,532
Commercial And Industrial [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	96	62
Commercial And Industrial [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	25	4
Commercial And Industrial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	50	4
Commercial And Industrial [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	171	70
Home Equity Lines of Credit [Member]
Financing Receivable, before Allowance for Credit Loss, Total	127,494	128,065
Home Equity Lines of Credit [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Home Equity Lines of Credit [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	126,634	127,494
Home Equity Lines of Credit [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	388	415
Home Equity Lines of Credit [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	154	145
Home Equity Lines of Credit [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	318	11
Home Equity Lines of Credit [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	860	571
Construction and Other [Member]
Financing Receivable, before Allowance for Credit Loss, Total	127,106	94,199
Construction and Other [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		3,052
Construction and Other [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	126,592	93,997
Construction and Other [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	202
Construction and Other [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Construction and Other [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	514	0
Construction and Other [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	514	202
Consumer Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7,481	8,119
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7,447	8,096
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	34	23
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	$ 34	$ 23

Note 8 - Loans and Related A_11

Note 8 - Loans and Related Allowance for Credit Losses - Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Nonaccrual, No Allowance	$ 5,203
Nonaccrual, With Allowance	2,514
Nonaccrual	7,717	$ 2,111
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	1,448,593	1,352,872
Loans, current balance	7,717	2,111
Loans, past due	0	0
Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7,717
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	259
Nonaccrual	259	69
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	185,593	191,748
Loans, current balance	259	69
Loans, past due	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	259
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Nonaccrual, No Allowance	4,534
Nonaccrual, With Allowance	0
Nonaccrual	4,534
Still Accruing	0
Financing Receivable, before Allowance for Credit Loss, Total	382,676	380,580
Loans, current balance	4,534
Loans, past due	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	4,534
Residential Portfolio Segment [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	1,150
Nonaccrual	1,150	1,431
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	321,331	296,308
Loans, current balance	1,150	1,431
Loans, past due	0	0
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,150
Commercial And Industrial [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	281
Nonaccrual	281	186
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	214,334	195,602
Loans, current balance	281	186
Loans, past due	0	0
Commercial And Industrial [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	281
Home Equity Lines of Credit [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	824
Nonaccrual	824	191
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	127,494	128,065
Loans, current balance	824	191
Loans, past due	0	0
Home Equity Lines of Credit [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	824
Construction and Other [Member]
Nonaccrual, No Allowance	514
Nonaccrual, With Allowance	0
Nonaccrual	514	68
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	127,106	94,199
Loans, current balance	514	68
Loans, past due	0	0
Construction and Other [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	514
Consumer Portfolio Segment [Member]
Nonaccrual, No Allowance	155
Nonaccrual, With Allowance	0
Nonaccrual	155	166
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	7,481	8,119
Loans, current balance	155	166
Loans, past due	0	$ 0
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	$ 155

Note 8 - Loans and Related A_12

Note 8 - Loans and Related Allowance for Credit Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Beginning balance	$ 20,591	$ 14,550	$ 14,438	$ 14,342
Charge-offs	(25)	(150)	(301)	(251)
Recoveries	41	132	214	441
Provision	379	0	1,253	0
Ending balance	20,986	14,532	20,986	14,532
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			5,382
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Beginning balance	3,413	1,803	2,203	1,836
Charge-offs	0	0	(46)	0
Recoveries	1	1	4	4
Provision	(711)	80	(269)	44
Ending balance	2,703	1,884	2,703	1,884
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			811
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Beginning balance	3,846	7,347	5,597	7,431
Charge-offs	0	(150)	0	(150)
Recoveries	0	0	0	0
Provision	231	(1,499)	(314)	(1,583)
Ending balance	4,077	5,698	4,077	5,698
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			(1,206)
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Beginning balance	1,279	416	662	454
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	495	207	521	169
Ending balance	1,774	623	1,774	623
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			591
Residential Portfolio Segment [Member]
Beginning balance	5,114	1,853	2,047	1,740
Charge-offs	0	0	(108)	0
Recoveries	0	34	0	61
Provision	187	362	618	448
Ending balance	5,301	2,249	5,301	2,249
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			2,744
Commercial And Industrial [Member]
Beginning balance	4,104	1,213	1,483	882
Charge-offs	(25)	0	(85)	(30)
Recoveries	10	61	30	269
Provision	106	458	447	611
Ending balance	4,195	1,732	4,195	1,732
Commercial And Industrial [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			2,320
Home Equity Lines of Credit [Member]
Beginning balance	723	1,495	1,753	1,452
Charge-offs	0	0	0	(25)
Recoveries	0	0	70	0
Provision	3	398	(66)	466
Ending balance	726	1,893	726	1,893
Home Equity Lines of Credit [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			(1,031)
Construction and Other [Member]
Beginning balance	1,884	399	609	533
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	146	30	465	(104)
Ending balance	2,030	429	2,030	429
Construction and Other [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			956
Consumer Portfolio Segment [Member]
Beginning balance	228	24	84	14
Charge-offs	0	0	(62)	(46)
Recoveries	30	36	110	107
Provision	(78)	(36)	(149)	(51)
Ending balance	$ 180	$ 24	180	$ 24
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance			$ 197

Note 8 - Loans and Related A_13

Note 8 - Loans and Related Allowance for Credit Losses - Troubled Debt Restructurings (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Modified, Amortized cost		$ 21,817
to Total Financing Receivables, Percentage		1.51%
Modified, Amortized cost		$ 21,817
Extended Maturity [Member]
Modified, Amortized cost		19,310
Modified, Amortized cost		19,310
Payment Deferral [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Payment Deferral and Extended Maturity [Member]
Modified, Amortized cost		2,507
Modified, Amortized cost		2,507
Interest Rate Reduction and Term Past Due [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Residential Portfolio Segment [Member]
Modified, Amortized cost	$ 27	$ 19,074
to Total Financing Receivables, Percentage		1.32%
Modified, Amortized cost	$ 27	$ 19,074
Number of contracts	1
Pre-modification outstanding recorded investment	$ 27
Residential Portfolio Segment [Member] | Extended Maturity [Member]
Modified, Amortized cost		19,074
Modified, Amortized cost		19,074
Number of contracts	1
Residential Portfolio Segment [Member] | Other Restructurings [Member]
Number of contracts
Residential Portfolio Segment [Member] | Payment Deferral [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Residential Portfolio Segment [Member] | Payment Deferral and Extended Maturity [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Residential Portfolio Segment [Member] | Interest Rate Reduction and Term Past Due [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Commercial And Industrial [Member]
Modified, Amortized cost		$ 83	$ 1,252
to Total Financing Receivables, Percentage		0.01%
Modified, Amortized cost		$ 83	$ 1,252
Number of contracts			3
Pre-modification outstanding recorded investment			$ 1,252
Commercial And Industrial [Member] | Extended Maturity [Member]
Modified, Amortized cost		83
Modified, Amortized cost		83
Number of contracts			3
Commercial And Industrial [Member] | Other Restructurings [Member]
Number of contracts
Commercial And Industrial [Member] | Payment Deferral [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Commercial And Industrial [Member] | Payment Deferral and Extended Maturity [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Commercial And Industrial [Member] | Interest Rate Reduction and Term Past Due [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost		$ 2,652
to Total Financing Receivables, Percentage		0.18%
Modified, Amortized cost		$ 2,652
Commercial Real Estate Portfolio Segment [Member] | Extended Maturity [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost		145
Modified, Amortized cost		145
Commercial Real Estate Portfolio Segment [Member] | Payment Deferral [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Commercial Real Estate Portfolio Segment [Member] | Payment Deferral and Extended Maturity [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost		2,507
Modified, Amortized cost		2,507
Commercial Real Estate Portfolio Segment [Member] | Interest Rate Reduction and Term Past Due [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Consumer Portfolio Segment [Member]
Modified, Amortized cost		$ 8
to Total Financing Receivables, Percentage		0%
Modified, Amortized cost		$ 8
Consumer Portfolio Segment [Member] | Extended Maturity [Member]
Modified, Amortized cost		8
Modified, Amortized cost		8
Consumer Portfolio Segment [Member] | Payment Deferral [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Consumer Portfolio Segment [Member] | Payment Deferral and Extended Maturity [Member]
Modified, Amortized cost		0
Modified, Amortized cost		0
Consumer Portfolio Segment [Member] | Interest Rate Reduction and Term Past Due [Member]
Modified, Amortized cost		0
Modified, Amortized cost		$ 0

Note 8 - Loans and Related A_14

Note 8 - Loans and Related Allowance for Credit Losses - Allowance for Credit Loss for Unused Commitments (Details) - Unfunded Loan Commitment [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Off-Balance-Sheet, Credit Loss, Liability	$ 1,068	$ 0
Off-Balance-Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)	748	1,194
Off-Balance-Sheet, Credit Loss, Liability	1,816	1,816
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Off-Balance-Sheet, Credit Loss, Liability	$ 0	$ 622

Note 10 - Business Combinatio_2

Note 10 - Business Combination (Details Textual) - USD ($) $ in Thousands	7 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 01, 2022
Goodwill		$ 36,197	$ 31,735
Liberty Bancshares Inc [Member]
Business Combination, Acquired Financing Receivable, Fair Value Adjustment	$ 4,500
Goodwill				$ 21,126

Note 10 - Business Combinatio_3

Note 10 - Business Combination - Business Purchase (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2022	Sep. 30, 2023	Dec. 31, 2022
Goodwill resulting from the Liberty merger		$ 36,197	$ 31,735
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)	$ 28.6
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 credit loss	4,497
Loans - interest rate	(4,583)
Loans - general credit	(3,852)
Core deposit intangible	6,669
Investments	(1,461)
Mortgage servicing rights	830
Other	94
Time deposits	(228)
Deferred taxes	1,132
Total net assets acquired	52,139
Goodwill resulting from the Liberty merger	$ 21,126

Note 10 - Business Combinatio_4

Note 10 - Business Combination - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 01, 2022	Sep. 30, 2023	Dec. 31, 2022
Goodwill resulting from the Liberty merger		$ 36,197	$ 31,735
Liberty Bancshares Inc [Member]
Total purchase price	$ 73,265
Cash	18,406
Loans and loans held for sale	306,970
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	(2,337)
Total net assets acquired	52,139
Goodwill resulting from the Liberty merger	$ 21,126

Note 10 - Business Combinatio_5

Note 10 - Business Combination - Pro Forma Information (Details) - Liberty Bancshares Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Net interest income	$ 16,733	$ 48,112
Noninterest income	1,785	5,476
Net income	$ 5,267	$ 15,354
Basic (in dollars per share)	$ 0.63	$ 1.82
Diluted (in dollars per share)	$ 0.63	$ 1.82