Ohio Valley Banc (OVBC) 10-K 23 Mar 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 28, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity File Number	000-20914
Entity Registrant Name	OHIO VALLEY BANC CORP
Entity Central Index Key	0000894671
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	31-1359191
Entity Address, Address Line One	420 THIRD AVENUE
Entity Address, City or Town	GALLIPOLIS
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45631
City Area Code	740
Local Phone Number	446-2631
Title of 12(b) Security	Common shares, without par value
Trading Symbol	OVBC
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 129,750,882
Entity Common Stock, Shares Outstanding		4,776,520
Auditor Name	Crowe LLP
Auditor Location	Cleveland, Ohio
Auditor Firm ID	173

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and noninterest-bearing deposits with banks	$ 14,330	$ 14,111
Interest-bearing deposits with banks	31,660	137,923
Total cash and cash equivalents	45,990	152,034
Certificates of deposit in financial institutions	1,862	2,329
Securities available for sale	184,074	177,000
Securities held to maturity (estimated fair value: 2022 - $8,460; 2021 - $10,450)	9,226	10,294
Restricted investments in bank stocks	5,953	7,265
Total loans	885,049	831,191
Less: Allowance for loan losses	(5,269)	(6,483)
Net loans	879,780	824,708
Premises and equipment, net	20,436	20,730
Premises and equipment held for sale, net	593	438
Accrued interest receivable	3,112	2,695
Goodwill	7,319	7,319
Other intangible assets, net	29	64
Bank owned life insurance and annuity assets	39,627	37,281
Operating lease right-of-use asset, net	1,294	1,195
Deferred tax assets	6,266	2,428
Other assets	5,226	3,989
Total assets	1,210,787	1,249,769
Liabilities
Noninterest-bearing deposits	354,413	353,578
Interest-bearing deposits	673,242	706,330
Total deposits	1,027,655	1,059,908
Other borrowed funds	17,945	19,614
Subordinated debentures	8,500	8,500
Operating lease liability	1,294	1,195
Other liabilities	20,365	19,196
Total liabilities	1,075,759	1,108,413
Commitments and Contingent Liabilities (See Note L)
Shareholders' Equity
Common stock ($1.00 stated value per share, 10,000,000 shares authorized; 2022 - 5,465,707 shares issued; 2021 - 5,447,185 shares issued)	5,465	5,447
Additional paid-in capital	51,722	51,165
Retained earnings	109,320	100,702
Accumulated other comprehensive income (loss)	(14,813)	708
Treasury stock, at cost (693,933 shares)	(16,666)	(16,666)
Total shareholders' equity	135,028	141,356
Total liabilities and shareholders' equity	$ 1,210,787	$ 1,249,769

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Securities held to maturity, fair value	$ 8,460	$ 10,450
Shareholders' Equity
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	5,465,707	5,447,185
Treasury stock, shares (in shares)	693,933	693,933

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Interest and dividend income:
Loans, including fees		$ 42,273	$ 42,102
Securities:
Taxable		3,340	1,948
Tax exempt		180	236
Dividends		316	231
Interest-bearing deposits with banks		1,493	163
Other interest		14	32
Total interest and dividend income		47,616	44,712
Interest expense:
Deposits		2,130	2,977
Other borrowed funds		412	564
Subordinated debentures		296	158
Total interest expense		2,838	3,699
Net interest income		44,778	41,013
Provision for (recovery of) loan losses		(32)	(419)
Net interest income after provision for loan losses		44,810	41,432
Noninterest income:
Service charges on deposit accounts		2,443	1,864
Trust fees		325	285
Income from bank owned life insurance and annuity assets		883	904
Mortgage banking income		697	854
Electronic refund check / deposit fees		675	675
Debit / credit card interchange income		4,862	4,644
Loss on sale of securities		(1,537)	(1,066)
Tax preparation fees		743	754
Other		1,071	950
Total noninterest income		10,162	9,864
Noninterest expense:
Salaries and employee benefits		21,615	21,649
Occupancy		1,910	1,796
Furniture and equipment		1,170	1,136
Professional fees		1,609	1,578
Marketing expense		1,428	826
FDIC insurance		335	326
Data processing		2,761	2,406
Software		2,197	1,858
Foreclosed assets		63	55
Amortization of intangibles		35	48
Other		5,917	5,602
Total noninterest expense		39,040	37,280
Income before income taxes		15,932	14,016
Provision for income taxes	[1]	2,594	2,284
NET INCOME		$ 13,338	$ 11,732
Earnings per share (in dollars per share)		$ 2.8	$ 2.45
[1]Effective income tax rate was 16.3% for both 2022 and 2021

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
NET INCOME	$ 13,338	$ 11,732
Other comprehensive income (loss):
Change in unrealized gain (loss) on available for sale securities	(21,184)	(3,253)
Reclassification adjustment for realized losses	1,537	1,066
Other comprehensive income (loss)	(19,647)	(2,187)
Related tax effect	4,126	459
Total other comprehensive income (loss), net of tax	(15,521)	(1,728)
Total comprehensive income	$ (2,183)	$ 10,004

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balances at Dec. 31, 2020	$ 5,447	$ 51,165	$ 92,988	$ 2,436	$ (15,712)	$ 136,324
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	0	0	11,732	0	0	11,732
Other comprehensive income (loss), net	0	0	0	(1,728)	0	(1,728)
Cash dividends	0	0	(4,018)	0	0	(4,018)
Common stock issued to ESOP						0
Shares acquired for treasury, 34,194 shares	0		0	0	(954)	(954)
Balances at Dec. 31, 2021	5,447	51,165	100,702	708	(16,666)	141,356
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	0	0	13,338	0	0	13,338
Other comprehensive income (loss), net	0	0	0	(15,521)	0	(15,521)
Cash dividends	0	0	(4,720)	0	0	(4,720)
Common stock issued to ESOP	18	557	0	0	0	575
Balances at Dec. 31, 2022	$ 5,465	$ 51,722	$ 109,320	$ (14,813)	$ (16,666)	$ 135,028

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY [Abstract]
Cash dividends, per share (in dollars per share)	$ 0.99	$ 0.84
Common stock issued to ESOP, shares (in shares)	18,522	0
Shares acquired for treasury (in shares)		34,194

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 13,338	$ 11,732
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation of premises and equipment	1,464	1,461
Accretion of building grant	(3)	0
Net amortization of purchase accounting adjustments	34	37
Net amortization of securities	100	815
Net realized loss on sale of securities	1,537	1,066
Proceeds from sale of loans in secondary market	7,831	18,972
Loans disbursed for sale in secondary market	(7,134)	(18,118)
Amortization of mortgage servicing rights	71	103
Recovery of mortgage servicing rights	0	(11)
Gain on sale of loans	(768)	(946)
Amortization of intangible assets	35	48
Amortization of certificates of deposit premiums	22	0
Deferred tax (benefit) expense	288	(130)
Provision for loan losses	(32)	(419)
Contribution of common stock to ESOP	575	0
Earnings on bank owned life insurance and annuity assets	(883)	(904)
Change in accrued interest receivable	(417)	624
Change in other liabilities	1,223	(113)
Change in other assets	(1,291)	(1,030)
Net cash provided by operating activities	15,990	13,187
Cash flows from investing activities:
Proceeds from sales of securities available for sale	10,963	47,666
Proceeds from maturities and paydowns of securities available for sale	27,524	41,301
Purchases of securities available for sale	(66,821)	(157,686)
Proceeds from calls and maturities of securities held to maturity	1,044	3,700
Purchases of securities held to maturity	0	(4,001)
Proceeds from maturities of certificates of deposit in financial institutions	445	935
Purchases of certificates of deposit in financial institutions	0	(764)
Redemptions of restricted investments in bank stocks	1,312	241
Net change in loans	(55,028)	17,181
Purchases of premises and equipment	(1,988)	(1,085)
Disposals of premises and equipment	420	486
Proceeds from building grant	200	0
Proceeds from bank owned life insurance	0	172
Purchases of bank owned life insurance and annuity assets	(1,463)	(550)
Net cash (used in) investing activities	(83,392)	(52,404)
Cash flows from financing activities:
Change in deposits	(32,253)	66,169
Cash dividends	(4,720)	(4,018)
Purchases of treasury stock	0	(954)
Proceeds from Federal Home Loan Bank borrowings	2	600
Repayment of Federal Home Loan Bank borrowings	(1,909)	(7,789)
Change in other short-term borrowings	238	(1,060)
Net cash provided by (used in) by financing activities	(38,642)	52,948
Cash and cash equivalents:
Change in cash and cash equivalents	(106,044)	13,731
Cash and cash equivalents at beginning of year	152,034	138,303
Cash and cash equivalents at end of year	45,990	152,034
Supplemental disclosure:
Cash paid for interest	2,845	4,360
Cash paid for income taxes	1,975	2,800
Transfers from loans to other real estate owned	0	15
Operating lease liability arising from obtaining right-of-use asset	$ 108	$ 570

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note A - Summary of Significant Accounting Policies Description of Business: Ohio Valley Banc Corp. (“Ohio Valley”) is a financial holding company registered under the Bank Holding Company Act of 1956. hio Valley has one banking subsidiary, The Ohio Valley Bank Company (the “Bank”), an Ohio state-chartered bank that is a member of the Federal Reserve Bank (“FRB”) and is regulated primarily by the Ohio Division of Financial Institutions and the Federal Reserve Board. Ohio Valley also has a subsidiary that engages in consumer lending generally to individuals with higher credit risk history, Loan Central, Inc.; a subsidiary insurance agency that facilitates the receipts of insurance commissions, Ohio Valley Financial Services Agency, LLC; and a limited purpose property and casualty insurance company, OVBC Captive, Inc. The Bank has two wholly-owned subsidiaries, Race Day Mortgage, Inc. (“Race Day”), an Ohio corporation that provides online consumer mortgages, and Ohio Valley REO, LLC (“Ohio Valley REO”), an Ohio limited liability company, to which the Bank transfers certain real estate acquired by the Bank through foreclosure for sale by Ohio Valley REO. In February 2023, Ohio Valley announced that it was taking steps toward closing Race Day. The decision to start this process was made due to low loan demand, issues retaining personnel, and lack of profitability. Ohio Valley plans to see current loan applications in progress to completion. An exact date of closing is anticipated to be set once existing loan applications have been processed. The Company provides a full range of commercial and retail banking services from 23 offices located in southeastern Ohio and western West Virginia. It accepts deposits in checking, savings, time and money market accounts and makes personal, commercial, floor plan, student, construction and real estate loans. Substantially all loans are secured by specific items of collateral, including business assets, consumer assets, and commercial and residential real estate. Commercial loans are expected to be repaid from cash flow from business operations. The Company also offers safe deposit boxes, wire transfers and other standard banking products and services. The Bank’s deposits are insured by the Federal Deposit Insurance Corporation (“FDIC”). In addition to accepting deposits and ma The Bank’s trust department provides a wide variety of fiduciary services for trusts, estates and benefit plans and also provides investment and security services as an agent for its customers. Principles of Consolidation: The consolidated financial statements include the accounts of Ohio Valley and its wholly-owned subsidiaries, the Bank, Loan Central, Inc., Ohio Valley Financial Services Agency, LLC, and OVBC Captive, Inc. All material intercompany accounts and transactions have been eliminated. Industry Segment Information Internal financial information is primarily reported and aggregated in two lines of business, banking and consumer finance. Use of Estimates The accounting and reporting policies followed by the Company conform to U.S. generally accepted accounting principles (“US GAAP”) established by the Financial Accounting Standards Board (“FASB”). The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. Cash and Cash Equivalents: Cash and cash equivalents include cash on hand, noninterest-bearing deposits with banks, federal funds sold and interest-bearing deposits with banks with maturity terms of less than 90 days. Generally, federal funds are purchased and sold for one-day periods. The Company reports net cash flows for customer loan transactions, deposit transactions, short-term borrowings and interest-bearing deposits with other financial institutions. Certificates of deposit in financial institutions: Certificates of deposit in financial institutions are carried at cost and have maturity terms of 90 days or greater. The longest maturity date is September 22, 2023. Debt Securities: The Company classifies securities into held to maturity and available for sale categories. Held to maturity securities are those which the Company has the positive intent and ability to hold to maturity and are reported at amortized cost. Securities classified as available for sale include securities that could be sold for liquidity, investment management or similar reasons even if there is not a present intention of such a sale. Available for sale securities are reported at fair value, with unrealized gains or losses included in other comprehensive income, net of tax. Premium amortization is deducted from, and discount accretion is added to, interest income on securities using the level yield method without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Gains and losses are recognized upon the sale of specific identified securities on the completed trade date. Other-Than-Temporary Impairments of Securities: In determining an other-than-temporary impairment (“OTTI”), management considers many factors, including: (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, (3) whether the market decline was affected by macroeconomic conditions, and (4) whether the Company has the intent to sell the debt security or more likely than not will be required to sell the debt security before its a When an OTTI occurs, the amount of the OTTI recognized in earnings depends on whether an entity intends to sell the security or it is more likely than not it will be required to sell the security before recovery of its amortized cost basis, less any current-period credit loss. If an entity intends to sell or it is more likely than not it will be required to sell the security before recovery of its amortized cost basis, less any current-period credit loss, the OTTI shall be recognized in earnings equal to the entire difference between the investment’s amortized cost basis and its fair value at the balance sheet date. If an entity does not intend to sell the security and it is not more likely than not that the entity will be required to sell the security before recovery of its amortized cost basis less any current-period loss, the OTTI shall be separated into the amount representing the credit loss and the amount related to all other factors. The amount of the total OTTI related to th e credit loss is determined based on the present value of cash flows expected to be collected and is recognized in earnings. The amount of the total OTTI related to other factors is recognized in other comprehensive income, net of applicable taxes. The previous amortized cost basis less the OTTI recognized in earnings becomes the new amortized cost basis of the investment. R estricted Investments in Bank Stocks As a member of the Federal Home Loan Bank (“FHLB”) system and the FRB system, the Bank is required to own a certain amount of stock based on its level of borrowings and other factors and may invest in additional amounts. FHLB stock and FRB stock are carried at cost, classified as restricted securities, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. The Company has additional investments in other restricted bank stocks that are not material to the financial statements. Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, deferred loan fees and costs, and an allowance for loan losses. Interest income is reported on an accrual basis using the interest method and includes amortization of net deferred loan fees and costs over the loan term using the level yield method without anticipating prepayments. The amount of the Company’s recorded investment is not materially different than the amount of unpaid principal balance for loans. Interest income is discontinued and the loan moved to non-accrual status when full loan repayment is in doubt, typically when the loan is impaired or payments are past due 90 days or over unless the loan is well-secured or in process of collection. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. Nonaccrual loans and loans past due 90 days or over and still accruing include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. The Bank had no loans held for sale as of December 31, 2022, as compared to $1,682 in loans held for sale at December 31, 2021. Allowance for Loan Losses: The allowance for loan losses is a valuation allowance for probable incurred credit losses. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. Management estimates the allowance balance required using past loan loss experience, the nature and volume of the portfolio, information about specific borrower situations and estimated collateral values, economic conditions, and other factors. Allocations of the allowance may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. T he allowance consists of s Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. 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 and reasons for the delay, the borrower’s prior payment record, and the amount of shortfall in relation to the principal and interest owed. Commercial and commercial real estate loans are individually evaluated for impairment. If a loan is impaired, a portion of the allowance is allocated so that the loan is reported, net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. Smaller balance homogeneous loans, such as consumer and most residential real estate, are collectively evaluated for impairment, and accordingly, they are not separately identified for impairment disclosure. TDRs are measured at the present value of estimated future cash flows using the loan’s effective rate at inception. If a TDR is considered to be a collateral dependent loan, the loan is reported, net, at the fair value of the collateral. For TDRs that subsequently default, the Company determines the amount of reserve in accordance with the accounting policy for the allowance for loan losses. The general component covers non-impaired loans and impaired loans that are not individually reviewed for impairment and is based on historical loss experience adjusted for current factors. The historical loss experience is determined by portfolio segment and is based on the actual loss history experienced by the Company over the most recent three years for the consumer and real estate portfolio segment and five years for the commercial portfolio segment. The total loan portfolio’s actual loss experience is supplemented with other economic factors based on the risks present for each portfolio segment. These economic factors include consideration of the following: levels of and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. The following portfolio segments have been identified: Commercial and Industrial, Commercial Real Estate, Residential Real Estate, and Consumer. Commercial and industrial loans consist of borrowings for commercial purposes to individuals, corporations, partnerships, sole proprietorships, and other business enterprises. Commercial and industrial loans are generally secured by business assets such as equipment, accounts receivable, inventory, or any other asset excluding real estate and generally made to finance capital expenditures or operations. The Company’s risk exposure is related to deterioration in the value of collateral securing the loan should foreclosure become necessary. Generally, business assets used or produced in operations do not maintain their value upon foreclosure, which may require the Company to write down the value significantly to sell. Commercial real estate consists of nonfarm, nonresidential loans secured by owner-occupied and nonowner-occupied commercial real estate as well as commercial construction loans. An owner-occupied loan relates to a borrower purchased building or space for which the repayment of principal is dependent upon cash flows from the ongoing business operations conducted by the party, or an affiliate of the party, who owns the property. Owner-occupied loans that are dependent on cash flows from operations can be adversely affected by current market conditions for their product or service. A nonowner-occupied loan is a property loan for which the repayment of principal is dependent upon rental income associated with the property or the subsequent sale of the property. Nonowner-occupied loans that are dependent upon rental income are primarily impacted by local economic conditions which dictate occupancy rates and the amount of rent charged. Commercial construction loans consist of borrowings to purchase and develop raw land into 1-4 family residential properties. Construction loans are extended to individuals as well as corporations for the construction of an individual or multiple properties and are secured by raw land and the subsequent improvements. Repayment of the loans to real estate developers is dependent upon the sale of properties to third parties in a timely fashion upon completion. Should there be delays in construction or a downturn in the market for those properties, there may be significant erosion in value which may be absorbed by the Company. Residential real estate loans consist of loans to individuals for the purchase of 1-4 family primary residences with repayment primarily through wage or other income sources of the individual borrower. The Company’s loss exposure to these loans is dependent on local market conditions for residential properties as loan amounts are determined, in part, by the fair value of the property at origination. Consumer loans are comprised of loans to individuals secured by automobiles, open-end home equity loans and other loans to individuals for household, family, and other personal expenditures, both secured and unsecured. These loans typically have maturities of six years or less with repayment dependent on individual wages and income. The risk of loss on consumer loans is elevated as the collateral securing these loans, if any, rapidly depreciate in value or may be worthless and/or difficult to locate if repossession is necessary. The Company has allocated the highest percentage of its allowance for loan losses as a percentage of loans to the other identified loan portfolio segments due to the larger dollar balances associated with such portfolios. At December 31, 2022, there were no changes to the accounting policies or methodologies within any of the Company’s loan portfolio segments from the prior period. Concentrations of Credit Risk: T he following represents the composition of the Company’s loan portfolio as of December 31: % of Total Loans 2022 2021 Residential real estate loans 33.56 % 33.02 % Commercial real estate loans 32.63 % 33.90 % Consumer loans 16.72 % 16.05 % Commercial and industrial loans 17.09 % 17.03 % 100.00 % 100.00 % The Bank, in the normal course of its operations, conducts business with correspondent financial institutions. Balances in correspondent accounts, investments in federal funds, certificates of deposit and other short-term securities are closely monitored to ensure that prudent levels of credit and liquidity risks are maintained. At December 31, 2022, the Bank’s primary correspondent balance was $30,796 on deposit at the FRB, Cleveland, Ohio. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation, which is computed using the straight-line method over the estimated useful life of the owned asset and, for leasehold improvement, over the remaining term of the leased facility, whichever is shorter. The useful lives range from three seven The Company enters into leases in the normal course of business primarily for branch buildings and office space to conduct business. The Company’s leases have remaining terms ranging from four months to 19 years, some of which include options to extend the leases for up to 15 years. The Company includes lease extension and termination options in the lease term if, after considering relevant economic factors, it is reasonably certain the Company will exercise the option. In addition, the Company has elected to account for any non-lease components in its real estate leases as part of the associated lease component. The Company has also elected to not recognize leases with original lease terms of 12 months or less (short-term leases) on the Company’s balance sheet. Leases are classified as operating or finance leases at the lease commencement date. Lease expense for operating leases and short-term leases is recognized on a straight-line basis over the lease term. Right-of-use (“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. At December 31, 2022 and 2021, the Company did not have any finance leases. The Company’s operating lease ROU assets and operating lease liabilities are valued based on the present value of future minimum lease payments, discounted with an incremental borrowing rate for the same term as the underlying lease. The Company has one lease arrangement that contains variable lease payments that are adjusted periodically for an index. Foreclosed assets Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. Physical possession of residential real estate property collateralizing a consumer mortgage loan occurs when legal title is obtained upon completion of foreclosure or when the borrower conveys all interest in the property to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. Operating costs after acquisition are expensed. Goodwill: Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually. Goodwill is the only intangible asset with an indefinite life on our balance sheet. The Company has selected December 31 as the date to perform its annual qualitative impairment test. Given that the Company has been profitable and had positive equity, the qualitative assessment indicated that it was more likely than not that the fair value of goodwill was more than the carrying amount, resulting in no impairment. See Note F for more specific disclosures related to goodwill impairment testing. Long-term Assets: Premises and equipment and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. Mortgage Servicing Rights: A mortgage servicing right (“MSR”) is a contractual agreement where the right to service a mortgage loan is sold by the original lender to another party. When the Company sells mortgage loans to the secondary market, it retains the servicing rights to these loans. The Company’s MSR is recognized separately when acquired through sales of loans and is initially recorded at fair value with the income statement effect recorded in mortgage banking income. Subsequently, the MSR is then amortized in proportion to and over the period of estimated future servicing income of the underlying loan. The MSR is then evaluated for impairment periodically based upon the fair value of the rights as compared to the carrying amount, with any impairment being recognized through a valuation allowance. Fair value of the MSR is based on market prices for comparable mortgage servicing contracts. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. At December 31, 2022 and 2021, the Company’s MSR assets were $456 and $480, respectively. Earnings Per Share: Earnings per share is based on net income divided by the following weighted average number of common shares outstanding during the periods: 4,769,135 for 2022 and 4,780,609 for 2021. Ohio Valley had no dilutive effect and no potential common shares issuable under stock options or other agreements for any period presented. Income Taxes: Income tax expense is the sum of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. The effect on deferred tax assets and liabilities of a change in tax rates is recognized at the time of enactment of such change in tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in income tax expense. Comprehensive Income : Loss Contingencies tingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there now are such matters that will have a material effect on the finan Bank Owned Life Insurance and Annuity Assets: The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. The Company also purchased an annuity investment for a certain key executive that earns interest. Employee Stock Ownership Plan: Compensation expense is based on the market price of shares as they are committed to be allocated to participant accounts. Dividend Reinvestment Plan: The Company maintains a Dividend Reinvestment Plan. The plan enables shareholders to elect to have their cash dividends on all or a portion of shares held automatically reinvested in additional shares of the Company’s common stock. The stock is issued out of the Company’s authorized shares and credited to participant accounts at fair market value. Dividends are reinvested on a quarterly basis. Loan Commitments and Related Financial Instruments: Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. These financial instruments are recorded when they are funded. See Note L for more specific disclosure related to loan commitments. Dividend Restrictions: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to Ohio Valley or by Ohio Valley to its shareholders. See Note P for more specific disclosure related to dividend restrictions. Restrictions on Cash: bank and the FRB totaled $30,908 and $136,379 at year-end 2022 and 2021, respectively, and were subject to clearing requirements but not subject to any regulatory reserve requirements. The balances on deposit with a third-party correspondent do not earn interest. Derivatives : Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest income or interest expense, based on the item being hedged. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in noninterest income. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. At December 31, 2022 and 2021, the only derivative instruments used by the Company were interest rate swaps, which are classified as stand-alone derivatives. See Note H for more specific disclosures related to interest rate swaps. Fair Value of Financial Instruments: Reclassifications : Accounting Guidance to be Adopted in Future Periods: In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses”. ASU 2016-13 requires entities to replace the current “incurred loss” model with an “expected loss” model, which is referred to as the current expected credit loss (“CECL”) model. These expected credit losses for financial assets held at the reporting date are to be based on historical experience, current conditions, and reasonable and supportable forecasts. This ASU will also require enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an entity’s portfolio. These disclosures include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements. Once adopted, the allowance for loan losses will be referred to as the allowance for credit losses. The Bank has developed a CECL model and is evaluating model results in relation to the new ASU guidance. Management expects to recognize a one-time cumulative effect adjustment to the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective. Management expects the adoption will result in a material increase to arrive at the new allowance for credit losses balance. For SEC filers who are smaller reporting companies, such as the Company, ASU 2016-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after In March 2022, the FASB issued ASU No. 2022-02, “Financial Instruments – Credit Losses (Topic 326) - TDRs and Vintage Disclosures.” This Update eliminates the recognition and measurement guidance for TDRs by creditors in ASC 310-40. This Update also enhances disclosure requirements for certain loan restructurings by creditors when a borrower is experiencing financial difficulty. Specifically, rather than applying the recognition and measurement guidance for TDRs, an entity will apply the loan refinancing and restructuring guidance to determine whether a modification or other form of restructuring results in a new loan or a continuation of an existing loan. Additionally, the amendments in this ASU require a public business entity to disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases in the existing vintage disclosures. The amendments in this Update are effective for entities that have adopted the amendments in Update 2016-13 for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. For entities that have not yet adopted the amendments in Update 2016-13, the effective date for the amendments in this Update are the same as the effective dates in Update 2016-13. This Update requires prospective transition for the disclosures related to loan restructurings for borrowers experiencing financial difficulty and the presentation of gross write-offs in the vintage disclosures. The guidance related to the recognition and measurement of TDRs may be adopted on a prospective or modified retrospective transition method. The Company adopted the amendments beginning January 1, 2023. The Company adjusted its processes and procedures related to the amendments and it did not have a material impact on the Company’s consolidated financial statements

Securities

Securities	12 Months Ended
	Dec. 31, 2022
Securities [Abstract]
Securities	Note B - Securities The following table summarizes the amortized cost and fair value of securities available for sale and securities held to maturity at December 31, 2022 and 2021, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Securities Available for Sale December 31, 2022 U.S. Government securities $ 57,698 $ — $ (2,906 ) $ 54,792 U.S. Government sponsored entity securities 8,845 — (862 ) 7,983 Agency mortgage-backed securities, residential 136,282 — (14,983 ) 121,299 Total securities $ 202,825 $ — $ (18,751 ) $ 184,074 December 31, 2021 U.S. Government securities $ 20,182 $ — $ (39 ) $ 20,143 U.S. Government sponsored entity securities 25,980 109 (173 ) 25,916 Agency mortgage-backed securities, residential 129,942 1,476 (477 ) 130,941 Total securities $ 176,104 $ 1,585 $ (689 ) $ 177,000 Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Estimated Fair Value Securities Held to Maturity December 31, 2022 Obligations of states and political subdivisions $ 9,225 $ 32 $ (798 ) $ 8,459 Agency mortgage-backed securities, residential 1 — — 1 Total securities $ 9,226 $ 32 $ (798 ) $ 8,460 December 31, 2021 Obligations of states and political subdivisions $ 10,292 $ 200 $ (44 ) $ 10,448 Agency mortgage-backed securities, residential 2 — — 2 Total securities $ 10,294 $ 200 $ (44 ) $ 10,450 At . During 2022, proceeds from the sales of debt securities totaled $10,963 with gross losses of $1,537 recognized. During 2021, proceeds from the sales of debt securities totaled $47,666 with gross losses of $1,066 recognized. Securities with a carrying value of approximately $126,318 at December 31, 2022 and $123,742 at December 31, 2021 were pledged to secure public deposits and repurchase agreements and for other purposes as required or permitted by law. Unrealized losses on the Company’s debt securities have not been recognized into income because the issuers’ securities were of high credit quality as of December 31, 2022, and management does not intend to sell, and it is likely that management will not be required to sell, the securities prior to their anticipated recovery. Management does not believe any individual unrealized loss at December 31, 2022 and 2021 represents an OTTI. The amortized cost and estimated fair value of debt securities at December 31, 2022, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities because certain issuers may have the right to call or prepay the debt obligations prior to their contractual maturities. Securities not due at a single maturity are shown separately. Available for Sale Held to Maturity Debt Securities: Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 7,019 $ 6,921 $ 789 $ 787 Due in one to five years 54,524 51,540 3,903 3,735 Due in five to ten years 5,000 4,314 2,263 1,976 Due after ten years — — 2,270 1,961 Agency mortgage-backed securities, residential 136,282 121,299 1 1 Total debt securities $ 202,825 $ 184,074 $ 9,226 $ 8,460 The following table summarizes securities with unrealized losses at December 31, 2022 and December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position: December 31, 2022 Less than 12 Months 12 Months or More Total Securities Available for Sale Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. Government securities $ 36,460 $ (977 ) $ 18,332 $ (1,929 ) $ 54,792 $ (2,906 ) U.S. Government sponsored entity securities 2,786 (60 ) 5,197 (802 ) 7,983 (862 ) Agency mortgage-backed securities, residential 71,510 (7,178 ) 49,789 (7,805 ) 121,299 (14,983 ) Total available for sale $ 110,756 $ (8,215 ) $ 73,318 $ (10,536 ) $ 184,074 $ (18,751 ) Less than 12 Months 12 Months or More Total Securities Held to Maturity Fair Value Unrecognized Loss Fair Value Unrecognized Loss Fair Value Unrecognized Loss Obligations of states and political subdivisions $ 4,084 $ (366 ) $ 2,218 $ (432 ) $ 6,302 $ (798 ) Total held to maturity $ 4,084 $ (366 ) $ 2,218 $ (432 ) $ 6,302 $ (798 ) December 31, 2021 Less than 12 Months 12 Months or More Total Securities Available for Sale Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. Government securities $ 20,143 $ (39 ) $ — $ — $ 20,143 $ (39 ) U.S. Government sponsored entity securities 18,307 (173 ) — — 18,307 (173 ) Agency mortgage-backed securities, residential 64,560 (477 ) — — 64,560 (477 ) Total available for sale $ 103,010 $ (689 ) $ — $ — $ 103,010 $ (689 ) Less than 12 Months 12 Months or More Total Securities Held to Maturity Fair Value Unrecognized Loss Fair Value Unrecognized Loss Fair Value Unrecognized Loss Obligations of states and political subdivisions $ 2,617 $ (38 ) $ 130 $ (6 ) $ 2,747 $ (44 ) Total held to maturity $ 2,617 $ (38 ) $ 130 $ (6 ) $ 2,747 $ (44 )

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2022
Loans and Allowance for Loan Losses [Abstract]
Loans and Allowance for Loan Losses	Note C - Loans and Allowance for Loan Losses Loans are comprised of the following at December 31: 2022 2021 Residential real estate $ 297,036 $ 274,425 Commercial real estate: Owner-occupied 72,719 71,979 Nonowner-occupied 182,831 176,100 Construction 33,205 33,718 Commercial and industrial 151,232 141,525 Consumer: Automobile 54,837 48,206 Home equity 27,791 22,375 Other 65,398 62,863 885,049 831,191 Less: Allowance for loan losses (5,269 ) (6,483 ) Loans, net $ 879,780 $ 824,708 At December 31, 2022 and 2021, net deferred loan origination costs were $663 and $191, respectively. At December 31, 2022 and 2021, net unamortized loan purchase premiums were $1,142 and $1,260, respectively The following table presents the activity in the allowance for loan losses by portfolio segment for the years ended December 31, 2022 and 2021: December 31, 2022 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 Provision for loan losses (318 ) (556 ) 283 559 (32 ) Loans charged off (135 ) (36 ) (618 ) (1,399 ) (2,188 ) Recoveries 154 82 57 713 1,006 Total ending allowance balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 December 31, 2021 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 1,480 $ 2,431 $ 1,776 $ 1,473 $ 7,160 Provision for loan losses (615 ) (61 ) (258 ) 515 (419 ) Loans charged off (84 ) (115 ) (120 ) (1,162 ) (1,481 ) Recoveries 199 293 173 558 1,223 Total ending allowance balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 The following table presents the balance in the allowance for loan losses and the recorded investment of loans by portfolio segment and based on impairment method as of December 31, 2022 and 2021: December 31, 2022 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ — $ — $ — $ — $ — Collectively evaluated for impairment 681 2,038 1,293 1,257 5,269 Total ending allowance balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 Loans: Loans individually evaluated for impairment $ — $ 1,986 $ — $ 28 $ 2,014 Loans collectively evaluated for impairment 297,036 286,769 151,232 147,998 883,035 Total ending loans balance $ 297,036 $ 288,755 $ 151,232 $ 148,026 $ 885,049 December 31, 2021 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ — $ — $ 10 $ — $ 10 Collectively evaluated for impairment 980 2,548 1,561 1,384 6,473 Total ending allowance balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 Loans: Loans individually evaluated for impairment $ — $ 5,411 $ 4,531 $ 81 $ 10,023 Loans collectively evaluated for impairment 274,425 276,386 136,994 133,363 821,168 Total ending loans balance $ 274,425 $ 281,797 $ 141,525 $ 133,444 $ 831,191 The following table presents information related to loans individually evaluated for impairment by class of loans as of the years ended December 31, 2022 and 2021: December 31, 2022 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Impaired Loans Interest Income Recognized Cash Basis Interest Recognized With an allowance recorded: $ — $ — $ — $ — $ — $ — With no related allowance recorded: Commercial real estate: Owner-occupied 1,692 1,607 — 1,662 97 97 Nonowner-occupied 379 379 — 382 29 29 Consumer: Home equity 28 28 — 23 2 2 Total $ 2,099 $ 2,014 $ — $ 2,067 $ 128 $ 128 December 31, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Impaired Loans Interest Income Recognized Cash Basis Interest Recognized With an allowance recorded: Commercial and industrial $ 1,993 $ 1,993 $ 10 $ 1,987 $ 94 $ 94 With no related allowance recorded: Commercial real estate: Owner-occupied 5,052 5,027 — 5,151 309 309 Nonowner-occupied 384 384 — 387 29 29 Commercial and industrial 2,538 2,538 — 2,981 139 139 Consumer: Home equity 31 31 — 32 2 2 Other 50 50 — 49 2 2 Total $ 10,048 $ 10,023 $ 10 $ 10,587 $ 575 $ 575 The recorded investment of a loan excludes accrued interest and net deferred origination fees and costs due to immateriality. Nonaccrual loans and loans past due 90 days or more and still accruing include both smaller balance homogenous loans that are collectively evaluated for impairment and individually classified as impaired loans. The Company transfers loans to other real estate owned, at fair value less cost to sell, in the period the Company obtains physical possession of the property (through legal title or through a deed in lieu). As of December 31, 2022, the Company had no other real estate owned for residential real estate properties, compared to $15 as of December 31, 2021. In addition, nonaccrual residential mortgage loans that are in the process of foreclosure had a recorded investment of $370 and $316 as of December 31, 2022 and December 31, 2021, respectively. The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of December 31, 2022 and 2021: Loans Past Due 90 Days And Still Accruing Nonaccrual December 31, 2022 Residential real estate $ 100 $ 1,708 Commercial real estate: Owner-occupied — 938 Nonowner-occupied — 70 Construction — 75 Commercial and industrial — 150 Consumer: Automobile 27 82 Home equity — 151 Other 411 59 Total $ 538 $ 3,233 Loans Past Due 90 Days And Still Accruing Nonaccrual December 31, 2021 Residential real estate $ 10 $ 2,683 Commercial real estate: Owner-occupied — 1,055 Nonowner-occupied — — Construction — 146 Commercial and industrial 65 150 Consumer: Automobile 55 147 Home equity — 148 Other 160 17 Total $ 290 $ 4,346 The following table presents the aging of the recorded investment of past due loans by class of loans as of December 31, 2022 and 2021: December 31, 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 1,799 $ 701 $ 497 $ 2,997 $ 294,039 $ 297,036 Commercial real estate: Owner-occupied 97 — 938 1,035 71,684 72,719 Nonowner-occupied 626 5 — 631 182,200 182,831 Construction 40 45 17 102 33,103 33,205 Commercial and industrial 21 — 150 171 151,061 151,232 Consumer: Automobile 804 240 97 1,141 53,696 54,837 Home equity 204 — 151 355 27,436 27,791 Other 875 113 452 1,440 63,958 65,398 Total $ 4,466 $ 1,104 $ 2,302 $ 7,872 $ 877,177 $ 885,049 December 31, 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 2,208 $ 1,218 $ 921 $ 4,347 $ 270,078 $ 274,425 Commercial real estate: Owner-occupied 895 — 153 1,048 70,931 71,979 Nonowner-occupied 100 — — 100 176,000 176,100 Construction 36 53 33 122 33,596 33,718 Commercial and industrial 517 60 215 792 140,733 141,525 Consumer: Automobile 656 148 194 998 47,208 48,206 Home equity 35 165 47 247 22,128 22,375 Other 401 133 177 711 62,152 62,863 Total $ 4,848 $ 1,777 $ 1,740 $ 8,365 $ 822,826 $ 831,191 Troubled Debt Restructurings: A TDR occurs when the Company has agreed to a loan modification in the form of a concession for a borrower who is experiencing financial difficulty. All TDRs are considered to be impaired. The modification of the terms of such loans included one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; a reduction in the contractual principal and interest payments of the loan; or short-term interest-only payment terms. The Company has allocated reserves for a portion of its TDRs to reflect the fair values of the underlying collateral or the present value of the concessionary terms granted to the customer. The following table presents the types of TDR loan modifications by class of loans as of December 31, 2022 and December 31, 2021: TDRs Performing to Modified Terms TDRs Not Performing to Modified Terms Total TDRs December 31, 2022 Commercial real estate: Owner-occupied Reduction of principal and interest payments $ 411 $ — $ 411 Credit extension at lower stated rate than market rate 361 — 361 Nonowner-occupied Credit extension at lower stated rate than market rate 379 — 379 Total TDRs $ 1,151 $ — $ 1,151 TDRs Performing to Modified Terms TDRs Not Performing to Modified Terms Total TDRs December 31, 2021 Commercial real estate: Owner-occupied Reduction of principal and interest payments $ 1,455 $ — $ 1,455 Maturity extension at lower stated rate than market rate 268 — 268 Credit extension at lower stated rate than market rate 375 — 375 Nonowner-occupied Credit extension at lower stated rate than market rate 385 — 385 Commercial and industrial Interest only payments 2,301 — 2,301 Total TDRs $ 4,784 $ — $ 4,784 At December 31, 2022 and 2021, the Company had no specific allocations in reserves to customers whose loan terms have been modified in TDRs. At December 31, 2022, the Company had no commitments to lend additional amounts to customers with outstanding loans that are classified as TDRs, as compared to $3,199 at December 31, 2021. There were no TDR loan modifications that occurred during the years ended December 31, 2022 and 2021 that impacted provision expense or the allowance for loan losses. During the years ended December 31, 2022 and 2021, the Company had no TDRs that experienced any payment defaults within twelve months following their loan modification. A default is considered to have occurred once the TDR is past due 90 days or more or it has been placed on nonaccrual. TDR loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. These risk categories are represented by a loan grading scale from 1 through 11. The Company analyzes loans individually with a higher credit risk rating and groups these loans into categories called “criticized” and ”classified” assets. The Company considers its criticized assets to be loans that are graded 8 and its classified assets to be loans that are graded 9 through 11. The Company’s risk categories are reviewed at least annually on loans that have aggregate borrowing amounts that meet or exceed $1,000. The Company uses the following definitions for its criticized loan risk ratings: Special Mention. Loans classified as “special mention” indicate considerable risk due to deterioration of repayment (in the earliest stages) that results from potential weak primary repayment source, or payment delinquency. These loans will be under constant supervision and are not classified and do not expose the institution to sufficient risks to warrant classification. These deficiencies should be correctable within the normal course of business, although significant changes in company structure or policy may be necessary to correct the deficiencies. These loans are considered bankable assets with no apparent loss of principal or interest envisioned. The perceived risk in continued lending is considered to have increased beyond the level where such loans would normally be granted. Credits that are defined as a TDRs should be graded no higher than special mention until they have been reported as performing over one year after restructuring. The Company uses the following definitions for its classified loan risk ratings: Substandard. Loans classified as “substandard” represent very high risk, serious delinquency, nonaccrual, or unacceptable credit. Repayment through the primary source of repayment is in jeopardy due to the existence of one or more well defined weaknesses and the collateral pledged may inadequately protect collection of the loans. Loss of principal is not likely if weaknesses are corrected, although financial statements normally reveal significant weakness. Loans are still considered collectible, although loss of principal is more likely than with special mention loans. Collateral liquidation is considered likely to satisfy debt. Doubtful. Loans classified as “doubtful” display a high probability of loss, although the amount of actual loss at the time of classification is undetermined. This classification should be temporary until such time that actual loss can be identified, or improvements made to reduce the seriousness of the classification. These loans exhibit all substandard characteristics with the addition that weaknesses make collection or liquidation in full highly questionable and improbable. This classification consists of loans where the possibility of loss is high after collateral liquidation based upon existing facts, market conditions, and value. Loss is deferred until certain important and reasonable specific pending factors that may strengthen the credit can be more accurately determined. These factors may include proposed acquisitions, liquidation procedures, capital injection, receipt of additional collateral, mergers, or refinancing plans. A doubtful classification for an entire credit should be avoided when collection of a specific portion appears highly probable with the adequately secured portion graded substandard. Loss. Loans classified as “loss” are considered uncollectible and are of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the credit has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this asset yielding such a minimum value even though partial recovery may be affected in the future. Amounts classified as loss should be promptly charged off. Criticized and classified loans will mostly consist of commercial and industrial and commercial real estate loans. The Company considers its loans that do not meet the criteria for a criticized and classified asset rating as pass rated loans, which will include loans graded from 1 (Prime) to 7 (Watch). All commercial loans are categorized into a risk category either at the time of origination or re-evaluation date. As of December 31, 2022 and December 31, 2021, and based on the most recent analysis performed, the risk category of commercial loans by class of loans is as follows: December 31, 2022 Pass Criticized Classified Total Commercial real estate: Owner-occupied $ 68,236 $ 3,545 $ 938 $ 72,719 Nonowner-occupied 177,479 5,352 — 182,831 Construction 33,143 — 62 33,205 Commercial and industrial 147,627 1,879 1,726 151,232 Total $ 426,485 $ 10,776 $ 2,726 $ 439,987 December 31, 2021 Pass Criticized Classified Total Commercial real estate: Owner-occupied $ 66,999 $ 618 $ 4,362 $ 71,979 Nonowner-occupied 175,901 — 199 176,100 Construction 33,685 — 33 33,718 Commercial and industrial 134,983 1,862 4,680 141,525 Total $ 411,568 $ 2,480 $ 9,274 $ 423,322 The Company also obtains the credit scores of its borrowers upon origination (if available by the credit bureau), but the scores are not updated. The Company focuses mostly on the performance and repayment ability of the borrower as an indicator of credit risk and does not consider a borrower’s credit score to be a significant influence in the determination of a loan’s credit risk grading. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on payment activity as of December 31, 2022 and December 31, 2021: Consumer December 31, 2022 Automobile Home Equity Other Residential Real Estate Total Performing $ 54,728 $ 27,640 $ 64,928 $ 295,228 $ 442,524 Nonperforming 109 151 470 1,808 2,538 Total $ 54,837 $ 27,791 $ 65,398 $ 297,036 $ 445,062 Consumer December 31, 2021 Automobile Home Equity Other Residential Real Estate Total Performing $ 48,004 $ 22,227 $ 62,686 $ 271,732 $ 404,649 Nonperforming 202 148 177 2,693 3,220 Total $ 48,206 $ 22,375 $ 62,863 $ 274,425 $ 407,869 The Company originates residential, consumer, and commercial loans to customers located primarily in the southeastern areas of Ohio as well as the western counties of West Virginia. Approximately 4.52% of total loans were unsecured at December 31, 2022, up from 4.45% at December 31, 2021.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Premises and Equipment [Abstract]
Premises and Equipment	Note D - Premises and Equipment Following is a summary of premises and equipment at December 31: 2022 2021 Land $ 2,486 $ 2,570 Buildings 22,526 22,360 Leasehold improvements 1,509 1,402 Furniture and equipment 10,410 9,528 36,931 35,860 Less accumulated depreciation 16,495 15,130 Total premises and equipment $ 20,436 $ 20,730 Following is a summary of premises and equipment held for sale at December 31: 2022 2021 Land $ 84 $ 105 Buildings 594 387 678 492 Less accumulated depreciation 85 54 Total premises and equipment held for sale $ 593 $ 438

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Note E – Leases Balance sheet information related to leases at December 31 was as follows: 2022 2021 Operating leases: Operating lease right-of-use assets $ 1,294 $ 1,195 Operating lease liabilities 1,294 1,195 The components of lease cost were as follows for the year ending December 31: 2022 2021 Operating lease cost $ 185 $ 161 Short-term lease expense 35 36 Future undiscounted lease payments for operating leases with initial terms of one year or more as of December 31, 2022 are as follows: Operating Leases 2023 $ 173 2024 154 2025 154 2026 140 2027 129 Thereafter 873 Total lease payments 1,623 Less: Imputed Interest (329 ) Total operating leases $ 1,294 Other information at December 31 was as follows: 2022 2021 Weighted-average remaining lease term for operating leases 12.1 years 13.7 years Weighted-average discount rate for operating leases 2.70 % 2.29 %

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets [Abstract]
Goodwill and Intangible Assets	Note F – Goodwill and Intangible Assets Goodwill: The change in goodwill during the year is as follows: Gross Carrying Amount 2022 2021 Goodwill $ 7,319 $ 7,319 Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. At December 31, 2022 and 2021, the Company’s reporting unit had positive equity and the Company elected to perform a qualitative assessment to determine if it was more likely than not that fair value of the reporting unit exceeded its carrying value, including goodwill. The qualitative assessment indicated that it is more likely than not that fair value of goodwill is more than the carrying value, resulting in no impairment. Therefore, the Company did not proceed to step one of the annual goodwill impairment testing requirement. Acquired intangible assets: Acquired intangible assets were as follows at year-end: 2022 2021 Gross Carrying Amount Accumulated Amortization Gross Amount Accumulated Amortization Amortized intangible assets: Core deposit intangibles $ 738 $ 709 $ 738 $ 674 Aggregate amortization expense was $35 for 2022 and $48 for 2021. Estimated amortization expense for each of the next five years: 2023 $ 21 2024 8 2025 — 2026 — 2027 — Total $ 29

Deposits

Deposits	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Deposits	Note G - Deposits Following is a summary of interest-bearing deposits at December 31: 2022 2021 NOW accounts $ 209,758 $ 205,362 Savings and Money Market 311,565 311,686 Time: In denominations of $250,000 or less 115,049 147,000 In denominations of more than $250,000 36,870 42,282 Total time deposits 151,919 189,282 Total interest-bearing deposits $ 673,242 $ 706,330 Following is a summary of total time deposits by remaining maturity at December 31, 2022: 2023 $ 105,871 2024 36,304 2025 5,586 2026 2,354 2027 1,513 Thereafter 291 Total $ 151,919 Brokered deposits, included in time deposits, were $3,999 and $11,438 at December 31, 2022 and 2021, respectively.

Interest Rate Swaps

Interest Rate Swaps	12 Months Ended
	Dec. 31, 2022
Interest Rate Swaps [Abstract]
Interest Rate Swaps	Note H - Interest Rate Swaps The Company manages economic risks, including interest rate, liquidity, and credit risk, primarily by managing the amount, sources, and duration of its assets and liabilities. The Company utilizes interest rate swap agreements as part of its asset/liability management strategy to help manage its interest rate risk position. As part of this strategy, the Company provides its customer with a fixed-rate loan while creating a variable-rate asset for the Company by the customer entering into an interest rate swap with the Company on terms that match the loan. The Company offsets its risk exposure by entering into an offsetting interest rate swap with an unaffiliated institution. These interest rate swaps do not qualify as designated hedges; therefore, each swap is accounted for as a standalone derivative. At December 31, 2022, the Company had offsetting interest rate swaps associated with commercial loans with a notional value of $13,196 and a fair value asset of $1,340 and a fair value liability for the same amount included in other assets and other liabilities, respectively. This is compared to offsetting interest rate swaps with a notional value of $13,843 and a fair value asset and liability of $599 at December 31, 2021. The notional amount of the interest rate swaps does not represent amounts exchanged by the parties. The amount exchanged is determined by reference to the notional amount and the other terms of the individual interest rate swap agreement. To offset the risk exposure related to market value fluctuations of its interest rate swaps, the Company maintained collateral deposits on hand with a third-party correspondent, which totaled $600 at December 31, 2021. Risk exposure in 2022 was reduced due to the increasing rate environment, resulting in no offsetting collateral deposits at December 31, 2022.

Other Borrowed Funds

Other Borrowed Funds	12 Months Ended
	Dec. 31, 2022
Other Borrowed Funds [Abstract]
Other Borrowed Funds	Note I - Other Borrowed Funds Other borrowed funds at December 31, 2022 and 2021 are comprised of advances from the FHLB of Cincinnati and promissory notes. FHLB Borrowings Promissory Notes Totals 2022 $ 15,569 $ 2,376 $ 17,945 2021 $ 17,476 $ 2,138 $ 19,614 Pursuant to collateral agreements with the FHLB, advances are secured by $290,943 in qualifying mortgage loans, $31,833 in commercial loans and $3,813 in FHLB stock at December 31, 2022. Fixed-rate FHLB advances of $15,569 mature through 2042 and have interest rates ranging from 1.53% to 2.97% and a year-to-date weighted average cost of 2.34% and 2.39% at December 31, 2022 and 2021, respectively. There were no variable-rate FHLB borrowings at December 31, 2022. At December 31, 2022, the Company had a cash management line of credit enabling it to borrow up to $100,000 from the FHLB, subject to the stock ownership and collateral limitations described below. Based on the Company’s current FHLB stock ownership, total assets and pledgeable loans, the Company had the ability to obtain borrowings from the FHLB up to a maximum of $182,963 at December 31, 2022. Of this maximum borrowing capacity, the Company had $92,254 available to use as additional borrowings, of which $92,254 could be used for short term, cash management advances, as mentioned above. Promissory notes, issued primarily by Ohio Valley, are due at various dates through a final maturity date of November 18, 2024, and have fixed rates ranging from 1.25% to 3.25% and a year-to-date weighted average cost of 1.35% at December 31, 2022, as compared to 1.23% at December 31, 2021. At December 31, 2022, there were six promissory notes payable by Ohio Valley to related parties totaling $2,376. See Note M for further discussion of related party transactions. There were no promissory notes payable to other banks at December 31, 2022 and 2021, respectively. Letters of credit issued on the Bank’s behalf by the FHLB to collateralize certain public unit deposits as required by law totaled $75,140 at December 31, 2022 and $68,380 at December 31, 2021. Scheduled principal payments over the next five years: FHLB Borrowings Promissory Notes Totals 2023 $ 1,986 $ 1,607 $ 3,593 2024 1,693 769 2,462 2025 1,560 — 1,560 2026 1,434 — 1,434 2027 1,397 — 1,397 Thereafter 7,499 — 7,499 $ 15,569 $ 2,376 $ 17,945

Subordinated Debentures and Tru

Subordinated Debentures and Trust Preferred Securities	12 Months Ended
	Dec. 31, 2022
Subordinated Debentures and Trust Preferred Securities [Abstract]
Subordinated Debentures and Trust Preferred Securities	Note J - Subordinated Debentures and Trust Preferred Securities On March 22, 2007, a trust formed by Ohio Valley issued $8,500 of adjustable-rate trust preferred securities as part of a pooled offering of such securities. The rate on these trust preferred securities was fixed at 6.58% for five years, and then converted to a floating-rate term on March 15, 2012, based on a rate equal to the 3-month LIBOR plus 1.68%. The interest rate on these trust preferred securities was 6.45% at December 31, 2022 and 1.88% at December 31, 2021. There were no debt issuance costs incurred with these trust preferred securities. The Company issued subordinated debentures to the trust in exchange for the proceeds of the offering. The subordinated debentures must be redeemed no later than June 15, 2037. Under the provisions of the related indenture agreements, the interest payable on the trust preferred securities is deferrable for up to five years and any such deferral is not considered a default. During any period of deferral, the Company would be precluded from declaring or paying dividends to shareholders or repurchasing any of the Company’s common stock. Under generally accepted accounting principles, the trusts are not consolidated with the Company. Accordingly, the Company does not report the securities issued by the trust as liabilities, and instead reports as liabilities the subordinated debentures issued by the Company and held by the trust. Since the Company’s equity interest in the trusts cannot be received until the subordinated debentures are repaid, these amounts have been netted. The subordinated debentures may be included in Tier 1 capital (with certain limitations applicable) under current regulatory guidelines and interpretations.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income Taxes	Note K - Income Taxes The provision for income taxes consists of the following components: 2022 2021 Current tax expense $ 2,306 $ 2,414 Deferred tax (benefit) expense 288 (130 ) Total income taxes $ 2,594 $ 2,284 The source of deferred tax assets and deferred tax liabilities at December 31: 2022 2021 Items giving rise to deferred tax assets: Allowance for loan losses $ 1,146 $ 1,410 Unrealized loss on securities available for sale 3,938 — Deferred compensation 2,058 2,007 Deferred loan fees/costs 137 148 Accrued bonus 266 286 Purchase accounting adjustments 6 2 Net operating loss 66 82 Lease liability 355 324 Nonaccrual interest income 204 174 Other 294 275 Items giving rise to deferred tax liabilities: Mortgage servicing rights (99 ) (104 ) FHLB stock dividends (676 ) (676 ) Unrealized gain on securities available for sale — (188 ) Prepaid expenses (231 ) (205 ) Depreciation and amortization (843 ) (783 ) Right-of-use asset (355 ) (324 ) Net deferred tax asset $ 6,266 $ 2,428 The Company determined that it was not required to establish a valuation allowance for deferred tax assets since management believes that the deferred tax assets are likely to be realized through the future reversals of existing taxable temporary differences, deductions against forecasted income and tax planning strategies. At December 31, 2022, the Company’s deferred tax asset related to Section 382 net operating loss carryforwards was $314, which will expire in 2026 The difference between the financial statement tax provision and amounts computed by applying the statutory federal income tax rate of 21% to income before taxes is as follows: 2022 2021 Statutory tax ( 21 $ 3,346 $ 2,943 Effect of nontaxable interest (385 ) (378 ) Effect of nontaxable insurance premiums (240 ) (220 ) Income from bank owned insurance, net (168 ) (168 ) Effect of postretirement benefits (112 ) 26 Effect of nontaxable life insurance death proceeds — (10 ) Effect of state income tax 155 150 Tax credits (37 ) (72 ) Other items 35 13 Total income taxes (1) $ 2,594 $ 2,284 (1) E ffective income tax rate was 16.3% for both 2022 and 2021 At December 31, 2022 and December 31, 2021, the Company had no unrecognized tax benefits. The Company does not expect the amount of unrecognized tax benefits to significantly change within the next twelve months. The Company did not recognize any interest and/or penalties related to income tax matters for the periods presented. The Company is subject to U.S. federal income tax as well as West Virginia state income tax. The Company is no longer subject to federal or state examination for years prior to 2019. The tax years 2019-2021

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2022
Commitments and Contingent Liabilities [Abstract]
Commitments and Contingent Liabilities	Note L - Commitments and Contingent Liabilities The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, standby letters of credit and financial guarantees. The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit, and financial guarantees written, is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for instruments recorded on the balance sheet. Following is a summary of such commitments at December 31: 2022 2021 Fixed rate $ 1,110 $ 1,014 Variable rate 98,862 84,929 Standby letters of credit 3,441 3,659 At December 31, 2022, the fixed-rate commitments have interest rates ranging from 3.38% to 7.38% and maturities ranging from 16 years to 30 years. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment and income-producing commercial properties. There are various contingent liabilities that are not reflected in the financial statements, including claims and legal actions arising in the ordinary course of business. In the opinion of management, after consultation with legal counsel, the ultimate disposition of these matters is not expected to have a material effect on financial condition or results of operations.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note M - Related Party Transactions Certain directors, executive officers and companies with which they are affiliated were loan customers during 2022. A summary of activity on these borrower relationships with aggregate debt greater than $120 is as follows: Total loans at January 1, 2022 $ 17,848 New loans 35 Repayments (1,388 ) Other changes 201 Total loans at December 31, 2022 $ 16,696 Other changes include adjustments for loans applicable to one reporting period that are excludable from the other reporting period, such as changes in persons classified as directors, executive officers and companies’ affiliates. Deposits from principal officers, directors, and their affiliates at year-end 2022 and 2021 were $91,782 and $110,405. In addition, the Company had promissory notes outstanding with directors and their affiliates totaling $2,376 at year-end 2022 and $2,138 at year-end 2021. The interest rates ranged from 1.00% to 3.25%, with terms ranging from 12 to 24 months.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2022
Employee Benefits [Abstract]
Employee Benefits	Note N - Employee Benefits The Bank has a profit-sharing plan for the benefit of its employees and their beneficiaries. Contributions to the plan are determined by the Board of Directors of Ohio Valley. Contributions charged to expense were $256 and $265 for 2022 and 2021. Ohio Valley maintains an Employee Stock Ownership Plan (“ESOP”) covering substantially all employees of the Company. Ohio Valley issues shares to the ESOP, purchased by the ESOP with subsidiary cash contributions, which are allocated to ESOP participants based on relative compensation. The total number of shares held by the ESOP, all of which have been allocated to participant accounts, were 313,114 and 292,680 at December 31, 2022 and 2021. In addition, the subsidiaries made contributions to the ESOP as follows: Years ended December 31 2022 2021 Number of shares issued 18,522 — Fair value of stock contributed $ 575 $ — Cash contributed 0 580 Total expense $ 575 $ 580 Life insurance contracts with a cash surrender value of $37,317 and annuity assets of $2,310 at December 31, 2022 have been purchased by the Company, the owner of the policies. The purpose of these contracts was to replace a current group life insurance program for executive officers, implement a deferred compensation plan for directors and executive officers, implement a director retirement plan and implement supplemental retirement plans for certain officers. Under the deferred compensation plan, Ohio Valley pays each participant the amount of fees deferred plus interest over the participant’s desired term, upon termination of service. Under the director retirement plan, participants are eligible to receive ongoing compensation payments upon retirement subject to length of service. The supplemental retirement plans provide payments to select executive officers upon retirement based upon a compensation formula determined by Ohio Valley’s Board of Directors. The present value of payments expected to be provided are accrued during the service period of the covered individuals and amounted to $9,192 and $8,973 at December 31, 2022 and 2021. Expenses related to the plans for each of the last two years amounted to $458 and $830. In association with the split-dollar life insurance plan, the present value of the postretirement benefit totaled $3,309 at December 31, 2022 and $3,843 at December 31, 2021.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2022
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	Note O - Fair Value of Financial Instruments Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2: Significant other observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The following is a description of the Company’s valuation methodologies used to measure and disclose the fair values of its financial assets and liabilities on a recurring or nonrecurring basis: Securities: Impaired Loans: Other Real Estate Owned: Appraisals for both collateral-dependent impaired loans and other real estate owned are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of management reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with management’s own assumptions of fair value based on factors that include recent market data or industry-wide statistics. On an as-needed basis, the Company reviews the fair value of collateral, taking into consideration current market data, as well as all selling costs, which typically amount to approximately 10% of the fair value of such collateral. Interest Rate Swap Agreements: Assets and Liabilities Measured on a Recurring Basis Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurements at December 31, 2022, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 54,792 $ — $ — U.S. Government sponsored entity securities — 7,983 — Agency mortgage-backed securities, residential — 121,299 — Interest rate swap derivatives — 1,340 — Liabilities: Interest rate swap derivatives — (1,340 ) — Fair Value Measurements at December 31, 2021, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 20,143 $ — $ — U.S. Government sponsored entity securities — 25,916 — Agency mortgage-backed securities, residential — 130,941 — Interest rate swap derivatives — 599 — Liabilities: Interest rate swap derivatives — (599 ) — Assets and Liabilities Measured on a Nonrecurring Basis There were no assets or liabilities measured at fair value on a nonrecurring basis at December 31, 2022. Assets and liabilities measured at fair value on a nonrecurring basis at December 31, 2021 are summarized below: Fair Value Measurements at December 31, 2021, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Impaired loans: Commercial and Industrial $ — $ — $ 1,983 At December 31, 2021, the recorded investment of impaired loans measured for impairment using the fair value of collateral for collateral-dependent loans totaled $1,993, with a corresponding valuation allowance of $10, resulting in an increase of $10 in provision expense during the year ended December 31, 2021, with no corresponding charge-offs recognized. There was no other real estate owned that was measured at fair value less costs to sell at December 31, 2022 and 2021. Furthermore, there were no corresponding write downs during the years ended December 31, 2022 and 2021. There was no quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2022. The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2021: December 31, 2021 Fair Value Valuation Technique(s) Unobservable Input(s) Range (Weighted Average) Impaired loans: Commercial and Industrial $ 1,983 Sales approach Adjustment to comparables and equipment comparables 0% to 25% 18.5% The carrying amounts and estimated fair values of financial instruments at December 31, 2022 and December 31, 2021 are as follows: Fair Value Measurements at December 31, 2022 Using: Carrying Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 45,990 $ 45,990 $ — $ — $ 45,990 Certificates of deposit in financial institutions 1,862 — 1,862 — 1,862 Securities available for sale 184,074 54,792 129,282 — 184,074 Securities held to maturity 9,226 — 4,987 3,473 8,460 Loans, net 879,780 — — 846,870 846,870 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest receivable 3,112 — 485 2,627 3,112 Financial Liabilities: Deposits 1,027,655 875,736 149,974 — 1,025,710 Other borrowed funds 17,945 — 16,364 — 16,364 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest payable 432 1 431 — 432 Fair Value Measurements at December 31, 2021 Using: Carrying Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 152,034 $ 152,034 $ — $ — $ 152,034 Certificates of deposit in financial institutions 2,329 — 2,329 — 2,329 Securities available for sale 177,000 20,143 156,857 — 177,000 Securities held to maturity 10,294 — 6,063 4,387 10,450 Loans, net 824,708 — — 821,899 821,899 Interest rate swap derivatives 599 — 599 — 599 Accrued interest receivable 2,695 — 363 2,332 2,695 Financial Liabilities: Deposits 1,059,908 870,626 189,796 — 1,060,422 Other borrowed funds 19,614 — 20,279 — 20,279 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 599 — 599 — 599 Accrued interest payable 439 1 438 — 439 Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2022
Regulatory Matters [Abstract]
Regulatory Matters	Note P - Regulatory Matters Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgements by regulators. Failure to meet capital requirements can initiate regulatory action. The net unrealized gain or loss on available for sale securities is not included in computing regulatory capital. Management believes as of December 31, 2022, the Bank met all capital adequacy requirements to which they are subject. Prompt corrective action regulations applicable to insured depository institutions provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At year-end 2022 and 2021, the Bank met the capital requirements to be deemed well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since year-end 2022 and 2021 that management believes have changed the institution’s well capitalized category. In 2019, the federal banking agencies jointly issued a final rule that provides for an optional, simplified measure of capital adequacy, the community bank leverage ratio (“CBLR”) framework, for qualifying community banking organizations (banks and holding companies), consistent with Section 201 of the Economic Growth, Regulatory Relief, and Consumer Protection Act. The final rule became effective on January 1, 2020 and was elected by the Bank as of March 31, 2020. In April 2020, the federal banking agencies issued an interim final rule that made temporary changes to the CBLR framework, pursuant to Section 4012 of the CARES Act, and a second interim final rule that provided a graduated increase in the CBLR requirement after the expiration of the temporary changes implemented pursuant to Section 4012 of the CARES Act. The CBLR removes the requirement for qualifying banking organizations to calculate and report risk-based capital and only requires a Tier 1 to average assets (“leverage”) ratio. Qualifying banking organizations that elect to use the CBLR framework and that maintain a leverage ratio of greater than required minimums are considered to have satisfied the generally applicable risk based and leverage capital requirements in the agencies’ capital rules and, if applicable, are considered to have met the well capitalized ratio requirements for purposes of Section 38 of the Federal Deposit Insurance Act. Under the interim final rules, the CBLR minimum requirement was 8% as of December 31, 2020, 8.5% for calendar year 2021, and 9% for calendar year 2022 and beyond. The interim rule allowed for a two-quarter grace period to correct a ratio that fell below the required amount, provided that the Bank maintained a leverage ratio of 7% as of December 31, 2020, 7.5% for calendar year 2021, and 8% for calendar year 2022 and beyond. Under the final rule, an eligible banking organization can opt out of the CBLR framework and revert back to the risk-weighting framework without restriction. As of December 31, 2022 and 2021, the Bank qualified as a community banking organization as defined by the federal banking agencies and elected to measure capital adequacy under the CBLR framework. The following tables summarize the actual and required capital amounts of the Bank as of year-end. Actual To Be Well Capitalized Under Prompt Corrective Action Regulations Bank Amount Ratio Amount Ratio Tier 1 capital (to average assets) December 31, 2022 $ 135,404 11.0 % $ 110,806 9.0 % December 31, 2021 126,201 10.3 104,387 8.5 Dividends paid by the subsidiaries are the primary source of funds available to Ohio Valley for payment of dividends to shareholders and for other working capital needs. The payment of dividends by the subsidiaries to Ohio Valley is subject to restrictions by regulatory authorities and state law. These restrictions generally limit dividends to the current and prior two years retained earnings of the Bank and Loan Central, Inc., and 90% of the prior year’s net income of OVBC Captive, Inc. At January 1, 2023 approximately $15,751 of the subsidiaries’ retained earnings were available for dividends under these guidelines. The ability of Ohio Valley to borrow funds from the Bank is limited as to amount and terms by banking regulations. The Board of Governors of the Federal Reserve System also has a policy requiring Ohio Valley to provide notice to the FRB in advance of the payment of a dividend to Ohio Valley’s shareholders under certain circumstances, and the FRB may disapprove of such dividend payment if the FRB determines the payment would be an unsafe or unsound practice.

Parent Company Only Condensed F

Parent Company Only Condensed Financial Information	12 Months Ended
	Dec. 31, 2022
Parent Company Only Condensed Financial Information [Abstract]
Parent Company Only Condensed Financial Information	Note Q - Parent Company Only Condensed Financial Information Below is condensed financial information of Ohio Valley. In this information, Ohio Valley’s investment in its subsidiaries is stated at cost plus equity in undistributed earnings of the subsidiaries since acquisition. This information should be read in conjunction with the consolidated financial statements of the Company. CONDENSED STATEMENTS OF CONDITION Years ended December 31: Assets 2022 2021 Cash and cash equivalents $ 4,697 $ 5,366 Investment in subsidiaries 141,402 147,214 Notes receivable – subsidiaries 2,365 2,123 Other assets 259 38 Total assets $ 148,723 $ 154,741 Liabilities Notes payable $ 2,376 $ 2,138 Subordinated debentures 8,500 8,500 Other liabilities 2,819 2,747 Total liabilities 13,695 13,385 Shareholders’ Equity Total shareholders’ equity 135,028 141,356 Total liabilities and shareholders’ equity $ 148,723 $ 154,741 CONDENSED STATEMENTS OF INCOME Years ended December 31: Income: 2022 2021 Interest on notes $ 29 $ 20 Dividends from subsidiaries 4,180 6,650 Expenses: Interest on notes 29 31 Interest on subordinated debentures 296 158 Operating expenses 396 379 Income before income taxes and equity in undistributed earnings of subsidiaries 3,488 6,102 Income tax benefit 141 112 Equity in undistributed earnings of subsidiaries 9,709 5,518 Net Income $ 13,338 $ 11,732 Other Comprehensive Income (loss), net of tax (15,521 ) (1,728 ) Comprehensive Income $ (2,183 ) $ 10,004 CONDENSED STATEMENTS OF CASH FLOWS Years ended December 31: Cash flows from operating activities: 2022 2021 Net Income $ 13,338 $ 11,732 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed earnings of subsidiaries (9,709 ) (5,518 ) Common stock issued to ESOP 575 — Change in other assets (221 ) (6 ) Change in other liabilities 72 1,598 Net cash provided by operating activities 4,055 7,806 Cash flows from investing activities: Change in notes receivable (242 ) (520 ) Net cash used in investing activities (242 ) (520 ) Cash flows from financing activities: Change in notes payable 238 (1,060 ) Purchases of treasury stock — (954 ) Cash dividends paid (4,720 ) (4,018 ) Net cash used in financing activities (4,482 ) (6,032 ) Cash and cash equivalents: Change in cash and cash equivalents (669 ) 1,254 Cash and cash equivalents at beginning of year 5,366 4,112 Cash and cash equivalents at end of year $ 4,697 $ 5,366

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2022
Segment Information [Abstract]
Segment Information	Note R - Segment Information The reportable segments are determined by the products and services offered, primarily distinguished between banking and consumer finance. They are also distinguished by the level of information provided to the chief operating decision maker, who uses such information to review performance of various components of the business which are then aggregated if operating performance, products/services, and customers are similar. Loans, investments, and deposits provide the majority of the net revenues from the banking operation, while loans provide the majority of the net revenues for the consumer finance segment. All Company segments are domestic. Total revenues from the banking segment, which accounted for the majority of the Company’s total revenues, totaled 94.2% and 94.1% of total consolidated revenues for the years ended December 31, 2022 and 2021, respectively. The accounting policies used for the Company’s reportable segments are the same as those described in Note A - Summary of Significant Accounting Policies. Income taxes are allocated based on income before tax expense. All goodwill is in the Banking segment. Segment information is as follows: Year Ended December 31, 2022 Banking Consumer Finance Total Company Net interest income $ 42,529 $ 2,249 $ 44,778 Provision for (recovery of) loan losses (100 ) 68 (32 ) Noninterest income 9,121 1,041 10,162 Noninterest expense 36,612 2,428 39,040 Provision for income taxes 2,429 165 2,594 Net income 12,709 629 13,338 Assets 1,195,974 14,813 1,210,787 Year Ended December 31, 2021 Banking Consumer Finance Total Net interest income $ 38,883 $ 2,130 $ 41,013 Provision for (recovery of) loan losses (500 ) 81 (419 ) Noninterest income 8,831 1,033 9,864 Noninterest expense 34,847 2,433 37,280 Provision for income taxes 2,149 135 2,284 Net income 11,218 514 11,732 Assets 1,235,231 14,538 1,249,769

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Description of Business	Description of Business: Ohio Valley Banc Corp. (“Ohio Valley”) is a financial holding company registered under the Bank Holding Company Act of 1956. hio Valley has one banking subsidiary, The Ohio Valley Bank Company (the “Bank”), an Ohio state-chartered bank that is a member of the Federal Reserve Bank (“FRB”) and is regulated primarily by the Ohio Division of Financial Institutions and the Federal Reserve Board. Ohio Valley also has a subsidiary that engages in consumer lending generally to individuals with higher credit risk history, Loan Central, Inc.; a subsidiary insurance agency that facilitates the receipts of insurance commissions, Ohio Valley Financial Services Agency, LLC; and a limited purpose property and casualty insurance company, OVBC Captive, Inc. The Bank has two wholly-owned subsidiaries, Race Day Mortgage, Inc. (“Race Day”), an Ohio corporation that provides online consumer mortgages, and Ohio Valley REO, LLC (“Ohio Valley REO”), an Ohio limited liability company, to which the Bank transfers certain real estate acquired by the Bank through foreclosure for sale by Ohio Valley REO. In February 2023, Ohio Valley announced that it was taking steps toward closing Race Day. The decision to start this process was made due to low loan demand, issues retaining personnel, and lack of profitability. Ohio Valley plans to see current loan applications in progress to completion. An exact date of closing is anticipated to be set once existing loan applications have been processed. The Company provides a full range of commercial and retail banking services from 23 offices located in southeastern Ohio and western West Virginia. It accepts deposits in checking, savings, time and money market accounts and makes personal, commercial, floor plan, student, construction and real estate loans. Substantially all loans are secured by specific items of collateral, including business assets, consumer assets, and commercial and residential real estate. Commercial loans are expected to be repaid from cash flow from business operations. The Company also offers safe deposit boxes, wire transfers and other standard banking products and services. The Bank’s deposits are insured by the Federal Deposit Insurance Corporation (“FDIC”). In addition to accepting deposits and ma The Bank’s trust department provides a wide variety of fiduciary services for trusts, estates and benefit plans and also provides investment and security services as an agent for its customers.
Principles of Consolidation	Principles of Consolidation: The consolidated financial statements include the accounts of Ohio Valley and its wholly-owned subsidiaries, the Bank, Loan Central, Inc., Ohio Valley Financial Services Agency, LLC, and OVBC Captive, Inc. All material intercompany accounts and transactions have been eliminated.
Industry Segment Information	Industry Segment Information Internal financial information is primarily reported and aggregated in two lines of business, banking and consumer finance.
Use of Estimates	Use of Estimates The accounting and reporting policies followed by the Company conform to U.S. generally accepted accounting principles (“US GAAP”) established by the Financial Accounting Standards Board (“FASB”). The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ.
Cash and Cash Equivalents	Cash and Cash Equivalents: Cash and cash equivalents include cash on hand, noninterest-bearing deposits with banks, federal funds sold and interest-bearing deposits with banks with maturity terms of less than 90 days. Generally, federal funds are purchased and sold for one-day periods. The Company reports net cash flows for customer loan transactions, deposit transactions, short-term borrowings and interest-bearing deposits with other financial institutions.
Certificates of Deposit in Financial Institutions	Certificates of deposit in financial institutions: Certificates of deposit in financial institutions are carried at cost and have maturity terms of 90 days or greater. The longest maturity date is September 22, 2023.
Debt Securities	Debt Securities: The Company classifies securities into held to maturity and available for sale categories. Held to maturity securities are those which the Company has the positive intent and ability to hold to maturity and are reported at amortized cost. Securities classified as available for sale include securities that could be sold for liquidity, investment management or similar reasons even if there is not a present intention of such a sale. Available for sale securities are reported at fair value, with unrealized gains or losses included in other comprehensive income, net of tax. Premium amortization is deducted from, and discount accretion is added to, interest income on securities using the level yield method without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Gains and losses are recognized upon the sale of specific identified securities on the completed trade date.
Other-Than-Temporary Impairments of Securities	Other-Than-Temporary Impairments of Securities: In determining an other-than-temporary impairment (“OTTI”), management considers many factors, including: (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, (3) whether the market decline was affected by macroeconomic conditions, and (4) whether the Company has the intent to sell the debt security or more likely than not will be required to sell the debt security before its a When an OTTI occurs, the amount of the OTTI recognized in earnings depends on whether an entity intends to sell the security or it is more likely than not it will be required to sell the security before recovery of its amortized cost basis, less any current-period credit loss. If an entity intends to sell or it is more likely than not it will be required to sell the security before recovery of its amortized cost basis, less any current-period credit loss, the OTTI shall be recognized in earnings equal to the entire difference between the investment’s amortized cost basis and its fair value at the balance sheet date. If an entity does not intend to sell the security and it is not more likely than not that the entity will be required to sell the security before recovery of its amortized cost basis less any current-period loss, the OTTI shall be separated into the amount representing the credit loss and the amount related to all other factors. The amount of the total OTTI related to th e credit loss is determined based on the present value of cash flows expected to be collected and is recognized in earnings. The amount of the total OTTI related to other factors is recognized in other comprehensive income, net of applicable taxes. The previous amortized cost basis less the OTTI recognized in earnings becomes the new amortized cost basis of the investment.
Restricted Investments in Bank Stocks	R estricted Investments in Bank Stocks As a member of the Federal Home Loan Bank (“FHLB”) system and the FRB system, the Bank is required to own a certain amount of stock based on its level of borrowings and other factors and may invest in additional amounts. FHLB stock and FRB stock are carried at cost, classified as restricted securities, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. The Company has additional investments in other restricted bank stocks that are not material to the financial statements.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, deferred loan fees and costs, and an allowance for loan losses. Interest income is reported on an accrual basis using the interest method and includes amortization of net deferred loan fees and costs over the loan term using the level yield method without anticipating prepayments. The amount of the Company’s recorded investment is not materially different than the amount of unpaid principal balance for loans. Interest income is discontinued and the loan moved to non-accrual status when full loan repayment is in doubt, typically when the loan is impaired or payments are past due 90 days or over unless the loan is well-secured or in process of collection. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. Nonaccrual loans and loans past due 90 days or over and still accruing include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash-basis method until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The Bank also originates long-term, fixed-rate mortgage loans, with full intention of being sold to the secondary market. These loans are considered held for sale during the period of time after the principal has been advanced to the borrower by the Bank, but before the Bank has been reimbursed by the Federal Home Loan Mortgage Corporation, typically within a few business days. Loans sold to the secondary market are carried at the lower of aggregate cost or fair value. The Bank had no loans held for sale as of December 31, 2022, as compared to $1,682 in loans held for sale at December 31, 2021.
Allowance for Loan Losses	Allowance for Loan Losses: The allowance for loan losses is a valuation allowance for probable incurred credit losses. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. Management estimates the allowance balance required using past loan loss experience, the nature and volume of the portfolio, information about specific borrower situations and estimated collateral values, economic conditions, and other factors. Allocations of the allowance may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. T he allowance consists of s Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. 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 and reasons for the delay, the borrower’s prior payment record, and the amount of shortfall in relation to the principal and interest owed. Commercial and commercial real estate loans are individually evaluated for impairment. If a loan is impaired, a portion of the allowance is allocated so that the loan is reported, net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. Smaller balance homogeneous loans, such as consumer and most residential real estate, are collectively evaluated for impairment, and accordingly, they are not separately identified for impairment disclosure. TDRs are measured at the present value of estimated future cash flows using the loan’s effective rate at inception. If a TDR is considered to be a collateral dependent loan, the loan is reported, net, at the fair value of the collateral. For TDRs that subsequently default, the Company determines the amount of reserve in accordance with the accounting policy for the allowance for loan losses. The general component covers non-impaired loans and impaired loans that are not individually reviewed for impairment and is based on historical loss experience adjusted for current factors. The historical loss experience is determined by portfolio segment and is based on the actual loss history experienced by the Company over the most recent three years for the consumer and real estate portfolio segment and five years for the commercial portfolio segment. The total loan portfolio’s actual loss experience is supplemented with other economic factors based on the risks present for each portfolio segment. These economic factors include consideration of the following: levels of and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. The following portfolio segments have been identified: Commercial and Industrial, Commercial Real Estate, Residential Real Estate, and Consumer. Commercial and industrial loans consist of borrowings for commercial purposes to individuals, corporations, partnerships, sole proprietorships, and other business enterprises. Commercial and industrial loans are generally secured by business assets such as equipment, accounts receivable, inventory, or any other asset excluding real estate and generally made to finance capital expenditures or operations. The Company’s risk exposure is related to deterioration in the value of collateral securing the loan should foreclosure become necessary. Generally, business assets used or produced in operations do not maintain their value upon foreclosure, which may require the Company to write down the value significantly to sell. Commercial real estate consists of nonfarm, nonresidential loans secured by owner-occupied and nonowner-occupied commercial real estate as well as commercial construction loans. An owner-occupied loan relates to a borrower purchased building or space for which the repayment of principal is dependent upon cash flows from the ongoing business operations conducted by the party, or an affiliate of the party, who owns the property. Owner-occupied loans that are dependent on cash flows from operations can be adversely affected by current market conditions for their product or service. A nonowner-occupied loan is a property loan for which the repayment of principal is dependent upon rental income associated with the property or the subsequent sale of the property. Nonowner-occupied loans that are dependent upon rental income are primarily impacted by local economic conditions which dictate occupancy rates and the amount of rent charged. Commercial construction loans consist of borrowings to purchase and develop raw land into 1-4 family residential properties. Construction loans are extended to individuals as well as corporations for the construction of an individual or multiple properties and are secured by raw land and the subsequent improvements. Repayment of the loans to real estate developers is dependent upon the sale of properties to third parties in a timely fashion upon completion. Should there be delays in construction or a downturn in the market for those properties, there may be significant erosion in value which may be absorbed by the Company. Residential real estate loans consist of loans to individuals for the purchase of 1-4 family primary residences with repayment primarily through wage or other income sources of the individual borrower. The Company’s loss exposure to these loans is dependent on local market conditions for residential properties as loan amounts are determined, in part, by the fair value of the property at origination. Consumer loans are comprised of loans to individuals secured by automobiles, open-end home equity loans and other loans to individuals for household, family, and other personal expenditures, both secured and unsecured. These loans typically have maturities of six years or less with repayment dependent on individual wages and income. The risk of loss on consumer loans is elevated as the collateral securing these loans, if any, rapidly depreciate in value or may be worthless and/or difficult to locate if repossession is necessary. The Company has allocated the highest percentage of its allowance for loan losses as a percentage of loans to the other identified loan portfolio segments due to the larger dollar balances associated with such portfolios. At December 31, 2022, there were no changes to the accounting policies or methodologies within any of the Company’s loan portfolio segments from the prior period.
Concentrations of Credit Risk	Concentrations of Credit Risk: T he following represents the composition of the Company’s loan portfolio as of December 31: % of Total Loans 2022 2021 Residential real estate loans 33.56 % 33.02 % Commercial real estate loans 32.63 % 33.90 % Consumer loans 16.72 % 16.05 % Commercial and industrial loans 17.09 % 17.03 % 100.00 % 100.00 % The Bank, in the normal course of its operations, conducts business with correspondent financial institutions. Balances in correspondent accounts, investments in federal funds, certificates of deposit and other short-term securities are closely monitored to ensure that prudent levels of credit and liquidity risks are maintained. At December 31, 2022, the Bank’s primary correspondent balance was $30,796 on deposit at the FRB, Cleveland, Ohio.
Premises and Equipment	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation, which is computed using the straight-line method over the estimated useful life of the owned asset and, for leasehold improvement, over the remaining term of the leased facility, whichever is shorter. The useful lives range from three seven The Company enters into leases in the normal course of business primarily for branch buildings and office space to conduct business. The Company’s leases have remaining terms ranging from four months to 19 years, some of which include options to extend the leases for up to 15 years. The Company includes lease extension and termination options in the lease term if, after considering relevant economic factors, it is reasonably certain the Company will exercise the option. In addition, the Company has elected to account for any non-lease components in its real estate leases as part of the associated lease component. The Company has also elected to not recognize leases with original lease terms of 12 months or less (short-term leases) on the Company’s balance sheet. Leases are classified as operating or finance leases at the lease commencement date. Lease expense for operating leases and short-term leases is recognized on a straight-line basis over the lease term. Right-of-use (“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. At December 31, 2022 and 2021, the Company did not have any finance leases. The Company’s operating lease ROU assets and operating lease liabilities are valued based on the present value of future minimum lease payments, discounted with an incremental borrowing rate for the same term as the underlying lease. The Company has one lease arrangement that contains variable lease payments that are adjusted periodically for an index.
Foreclosed Assets	Foreclosed assets Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. Physical possession of residential real estate property collateralizing a consumer mortgage loan occurs when legal title is obtained upon completion of foreclosure or when the borrower conveys all interest in the property to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. Operating costs after acquisition are expensed.
Goodwill	Goodwill: Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually. Goodwill is the only intangible asset with an indefinite life on our balance sheet. The Company has selected December 31 as the date to perform its annual qualitative impairment test. Given that the Company has been profitable and had positive equity, the qualitative assessment indicated that it was more likely than not that the fair value of goodwill was more than the carrying amount, resulting in no impairment. See Note F for more specific disclosures related to goodwill impairment testing.
Long-term Assets	Long-term Assets: Premises and equipment and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value.
Mortgage Servicing Rights	Mortgage Servicing Rights: A mortgage servicing right (“MSR”) is a contractual agreement where the right to service a mortgage loan is sold by the original lender to another party. When the Company sells mortgage loans to the secondary market, it retains the servicing rights to these loans. The Company’s MSR is recognized separately when acquired through sales of loans and is initially recorded at fair value with the income statement effect recorded in mortgage banking income. Subsequently, the MSR is then amortized in proportion to and over the period of estimated future servicing income of the underlying loan. The MSR is then evaluated for impairment periodically based upon the fair value of the rights as compared to the carrying amount, with any impairment being recognized through a valuation allowance. Fair value of the MSR is based on market prices for comparable mortgage servicing contracts. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. At December 31, 2022 and 2021, the Company’s MSR assets were $456 and $480, respectively.
Earnings Per Share	Earnings Per Share: Earnings per share is based on net income divided by the following weighted average number of common shares outstanding during the periods: 4,769,135 for 2022 and 4,780,609 for 2021. Ohio Valley had no dilutive effect and no potential common shares issuable under stock options or other agreements for any period presented.
Income Taxes	Income Taxes: Income tax expense is the sum of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. The effect on deferred tax assets and liabilities of a change in tax rates is recognized at the time of enactment of such change in tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in income tax expense.
Comprehensive Income	Comprehensive Income :
Loss Contingencies	Loss Contingencies tingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there now are such matters that will have a material effect on the finan
Bank Owned Life Insurance and Annuity Assets	Bank Owned Life Insurance and Annuity Assets: The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. The Company also purchased an annuity investment for a certain key executive that earns interest.
Employee Stock Ownership Plan	Employee Stock Ownership Plan: Compensation expense is based on the market price of shares as they are committed to be allocated to participant accounts.
Dividend Reinvestment Plan	Dividend Reinvestment Plan: The Company maintains a Dividend Reinvestment Plan. The plan enables shareholders to elect to have their cash dividends on all or a portion of shares held automatically reinvested in additional shares of the Company’s common stock. The stock is issued out of the Company’s authorized shares and credited to participant accounts at fair market value. Dividends are reinvested on a quarterly basis.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments: Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. These financial instruments are recorded when they are funded. See Note L for more specific disclosure related to loan commitments.
Dividend Restrictions	Dividend Restrictions: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to Ohio Valley or by Ohio Valley to its shareholders. See Note P for more specific disclosure related to dividend restrictions.
Restrictions on Cash	Restrictions on Cash: bank and the FRB totaled $30,908 and $136,379 at year-end 2022 and 2021, respectively, and were subject to clearing requirements but not subject to any regulatory reserve requirements. The balances on deposit with a third-party correspondent do not earn interest.
Derivatives	Derivatives : Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest income or interest expense, based on the item being hedged. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in noninterest income. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. At December 31, 2022 and 2021, the only derivative instruments used by the Company were interest rate swaps, which are classified as stand-alone derivatives. See Note H for more specific disclosures related to interest rate swaps.
Fair Value of Financial Instruments	Fair Value of Financial Instruments:
Reclassifications	Reclassifications :
Accounting Guidance to be Adopted in Future Periods	Accounting Guidance to be Adopted in Future Periods: In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses”. ASU 2016-13 requires entities to replace the current “incurred loss” model with an “expected loss” model, which is referred to as the current expected credit loss (“CECL”) model. These expected credit losses for financial assets held at the reporting date are to be based on historical experience, current conditions, and reasonable and supportable forecasts. This ASU will also require enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an entity’s portfolio. These disclosures include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements. Once adopted, the allowance for loan losses will be referred to as the allowance for credit losses. The Bank has developed a CECL model and is evaluating model results in relation to the new ASU guidance. Management expects to recognize a one-time cumulative effect adjustment to the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective. Management expects the adoption will result in a material increase to arrive at the new allowance for credit losses balance. For SEC filers who are smaller reporting companies, such as the Company, ASU 2016-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after In March 2022, the FASB issued ASU No. 2022-02, “Financial Instruments – Credit Losses (Topic 326) - TDRs and Vintage Disclosures.” This Update eliminates the recognition and measurement guidance for TDRs by creditors in ASC 310-40. This Update also enhances disclosure requirements for certain loan restructurings by creditors when a borrower is experiencing financial difficulty. Specifically, rather than applying the recognition and measurement guidance for TDRs, an entity will apply the loan refinancing and restructuring guidance to determine whether a modification or other form of restructuring results in a new loan or a continuation of an existing loan. Additionally, the amendments in this ASU require a public business entity to disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases in the existing vintage disclosures. The amendments in this Update are effective for entities that have adopted the amendments in Update 2016-13 for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. For entities that have not yet adopted the amendments in Update 2016-13, the effective date for the amendments in this Update are the same as the effective dates in Update 2016-13. This Update requires prospective transition for the disclosures related to loan restructurings for borrowers experiencing financial difficulty and the presentation of gross write-offs in the vintage disclosures. The guidance related to the recognition and measurement of TDRs may be adopted on a prospective or modified retrospective transition method. The Company adopted the amendments beginning January 1, 2023. The Company adjusted its processes and procedures related to the amendments and it did not have a material impact on the Company’s consolidated financial statements

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Composition of Loan Portfolio	T he following represents the composition of the Company’s loan portfolio as of December 31: % of Total Loans 2022 2021 Residential real estate loans 33.56 % 33.02 % Commercial real estate loans 32.63 % 33.90 % Consumer loans 16.72 % 16.05 % Commercial and industrial loans 17.09 % 17.03 % 100.00 % 100.00 %

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Securities [Abstract]
Amortized Cost and Fair Value of Securities Available-for-sale	The following table summarizes the amortized cost and fair value of securities available for sale and securities held to maturity at December 31, 2022 and 2021, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Securities Available for Sale December 31, 2022 U.S. Government securities $ 57,698 $ — $ (2,906 ) $ 54,792 U.S. Government sponsored entity securities 8,845 — (862 ) 7,983 Agency mortgage-backed securities, residential 136,282 — (14,983 ) 121,299 Total securities $ 202,825 $ — $ (18,751 ) $ 184,074 December 31, 2021 U.S. Government securities $ 20,182 $ — $ (39 ) $ 20,143 U.S. Government sponsored entity securities 25,980 109 (173 ) 25,916 Agency mortgage-backed securities, residential 129,942 1,476 (477 ) 130,941 Total securities $ 176,104 $ 1,585 $ (689 ) $ 177,000
Amortized Cost and Fair Value of Securities Held-to-maturity	Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Estimated Fair Value Securities Held to Maturity December 31, 2022 Obligations of states and political subdivisions $ 9,225 $ 32 $ (798 ) $ 8,459 Agency mortgage-backed securities, residential 1 — — 1 Total securities $ 9,226 $ 32 $ (798 ) $ 8,460 December 31, 2021 Obligations of states and political subdivisions $ 10,292 $ 200 $ (44 ) $ 10,448 Agency mortgage-backed securities, residential 2 — — 2 Total securities $ 10,294 $ 200 $ (44 ) $ 10,450
Amortized Cost and Fair Value of Securities by Contractual Maturity	Securities not due at a single maturity are shown separately. Available for Sale Held to Maturity Debt Securities: Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 7,019 $ 6,921 $ 789 $ 787 Due in one to five years 54,524 51,540 3,903 3,735 Due in five to ten years 5,000 4,314 2,263 1,976 Due after ten years — — 2,270 1,961 Agency mortgage-backed securities, residential 136,282 121,299 1 1 Total debt securities $ 202,825 $ 184,074 $ 9,226 $ 8,460
Securities with Unrealized Losses in Continuous Unrealized Loss Position	The following table summarizes securities with unrealized losses at December 31, 2022 and December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position: December 31, 2022 Less than 12 Months 12 Months or More Total Securities Available for Sale Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. Government securities $ 36,460 $ (977 ) $ 18,332 $ (1,929 ) $ 54,792 $ (2,906 ) U.S. Government sponsored entity securities 2,786 (60 ) 5,197 (802 ) 7,983 (862 ) Agency mortgage-backed securities, residential 71,510 (7,178 ) 49,789 (7,805 ) 121,299 (14,983 ) Total available for sale $ 110,756 $ (8,215 ) $ 73,318 $ (10,536 ) $ 184,074 $ (18,751 ) Less than 12 Months 12 Months or More Total Securities Held to Maturity Fair Value Unrecognized Loss Fair Value Unrecognized Loss Fair Value Unrecognized Loss Obligations of states and political subdivisions $ 4,084 $ (366 ) $ 2,218 $ (432 ) $ 6,302 $ (798 ) Total held to maturity $ 4,084 $ (366 ) $ 2,218 $ (432 ) $ 6,302 $ (798 ) December 31, 2021 Less than 12 Months 12 Months or More Total Securities Available for Sale Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. Government securities $ 20,143 $ (39 ) $ — $ — $ 20,143 $ (39 ) U.S. Government sponsored entity securities 18,307 (173 ) — — 18,307 (173 ) Agency mortgage-backed securities, residential 64,560 (477 ) — — 64,560 (477 ) Total available for sale $ 103,010 $ (689 ) $ — $ — $ 103,010 $ (689 ) Less than 12 Months 12 Months or More Total Securities Held to Maturity Fair Value Unrecognized Loss Fair Value Unrecognized Loss Fair Value Unrecognized Loss Obligations of states and political subdivisions $ 2,617 $ (38 ) $ 130 $ (6 ) $ 2,747 $ (44 ) Total held to maturity $ 2,617 $ (38 ) $ 130 $ (6 ) $ 2,747 $ (44 )

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Loans and Allowance for Loan Losses [Abstract]
Portfolio Loans	Loans are comprised of the following at December 31: 2022 2021 Residential real estate $ 297,036 $ 274,425 Commercial real estate: Owner-occupied 72,719 71,979 Nonowner-occupied 182,831 176,100 Construction 33,205 33,718 Commercial and industrial 151,232 141,525 Consumer: Automobile 54,837 48,206 Home equity 27,791 22,375 Other 65,398 62,863 885,049 831,191 Less: Allowance for loan losses (5,269 ) (6,483 ) Loans, net $ 879,780 $ 824,708
Activity in Allowance for Loan Losses by Portfolio Segment	The following table presents the activity in the allowance for loan losses by portfolio segment for the years ended December 31, 2022 and 2021: December 31, 2022 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 Provision for loan losses (318 ) (556 ) 283 559 (32 ) Loans charged off (135 ) (36 ) (618 ) (1,399 ) (2,188 ) Recoveries 154 82 57 713 1,006 Total ending allowance balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 December 31, 2021 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 1,480 $ 2,431 $ 1,776 $ 1,473 $ 7,160 Provision for loan losses (615 ) (61 ) (258 ) 515 (419 ) Loans charged off (84 ) (115 ) (120 ) (1,162 ) (1,481 ) Recoveries 199 293 173 558 1,223 Total ending allowance balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483
Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment Based on Impairment Method	The following table presents the balance in the allowance for loan losses and the recorded investment of loans by portfolio segment and based on impairment method as of December 31, 2022 and 2021: December 31, 2022 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ — $ — $ — $ — $ — Collectively evaluated for impairment 681 2,038 1,293 1,257 5,269 Total ending allowance balance $ 681 $ 2,038 $ 1,293 $ 1,257 $ 5,269 Loans: Loans individually evaluated for impairment $ — $ 1,986 $ — $ 28 $ 2,014 Loans collectively evaluated for impairment 297,036 286,769 151,232 147,998 883,035 Total ending loans balance $ 297,036 $ 288,755 $ 151,232 $ 148,026 $ 885,049 December 31, 2021 Residential Real Estate Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ — $ — $ 10 $ — $ 10 Collectively evaluated for impairment 980 2,548 1,561 1,384 6,473 Total ending allowance balance $ 980 $ 2,548 $ 1,571 $ 1,384 $ 6,483 Loans: Loans individually evaluated for impairment $ — $ 5,411 $ 4,531 $ 81 $ 10,023 Loans collectively evaluated for impairment 274,425 276,386 136,994 133,363 821,168 Total ending loans balance $ 274,425 $ 281,797 $ 141,525 $ 133,444 $ 831,191
Loans Individually Evaluated for Impairment by Class of Loans	The following table presents information related to loans individually evaluated for impairment by class of loans as of the years ended December 31, 2022 and 2021: December 31, 2022 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Impaired Loans Interest Income Recognized Cash Basis Interest Recognized With an allowance recorded: $ — $ — $ — $ — $ — $ — With no related allowance recorded: Commercial real estate: Owner-occupied 1,692 1,607 — 1,662 97 97 Nonowner-occupied 379 379 — 382 29 29 Consumer: Home equity 28 28 — 23 2 2 Total $ 2,099 $ 2,014 $ — $ 2,067 $ 128 $ 128 December 31, 2021 Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Average Impaired Loans Interest Income Recognized Cash Basis Interest Recognized With an allowance recorded: Commercial and industrial $ 1,993 $ 1,993 $ 10 $ 1,987 $ 94 $ 94 With no related allowance recorded: Commercial real estate: Owner-occupied 5,052 5,027 — 5,151 309 309 Nonowner-occupied 384 384 — 387 29 29 Commercial and industrial 2,538 2,538 — 2,981 139 139 Consumer: Home equity 31 31 — 32 2 2 Other 50 50 — 49 2 2 Total $ 10,048 $ 10,023 $ 10 $ 10,587 $ 575 $ 575
Recorded Investment in Nonaccrual and Loans Past Due Over 90 Days Still on Accrual by Class of Loans	The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of December 31, 2022 and 2021: Loans Past Due 90 Days And Still Accruing Nonaccrual December 31, 2022 Residential real estate $ 100 $ 1,708 Commercial real estate: Owner-occupied — 938 Nonowner-occupied — 70 Construction — 75 Commercial and industrial — 150 Consumer: Automobile 27 82 Home equity — 151 Other 411 59 Total $ 538 $ 3,233 Loans Past Due 90 Days And Still Accruing Nonaccrual December 31, 2021 Residential real estate $ 10 $ 2,683 Commercial real estate: Owner-occupied — 1,055 Nonowner-occupied — — Construction — 146 Commercial and industrial 65 150 Consumer: Automobile 55 147 Home equity — 148 Other 160 17 Total $ 290 $ 4,346
Aging of Recorded Investment in Past Due Loans by Class of Loans	The following table presents the aging of the recorded investment of past due loans by class of loans as of December 31, 2022 and 2021: December 31, 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 1,799 $ 701 $ 497 $ 2,997 $ 294,039 $ 297,036 Commercial real estate: Owner-occupied 97 — 938 1,035 71,684 72,719 Nonowner-occupied 626 5 — 631 182,200 182,831 Construction 40 45 17 102 33,103 33,205 Commercial and industrial 21 — 150 171 151,061 151,232 Consumer: Automobile 804 240 97 1,141 53,696 54,837 Home equity 204 — 151 355 27,436 27,791 Other 875 113 452 1,440 63,958 65,398 Total $ 4,466 $ 1,104 $ 2,302 $ 7,872 $ 877,177 $ 885,049 December 31, 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due Total Past Due Loans Not Past Due Total Residential real estate $ 2,208 $ 1,218 $ 921 $ 4,347 $ 270,078 $ 274,425 Commercial real estate: Owner-occupied 895 — 153 1,048 70,931 71,979 Nonowner-occupied 100 — — 100 176,000 176,100 Construction 36 53 33 122 33,596 33,718 Commercial and industrial 517 60 215 792 140,733 141,525 Consumer: Automobile 656 148 194 998 47,208 48,206 Home equity 35 165 47 247 22,128 22,375 Other 401 133 177 711 62,152 62,863 Total $ 4,848 $ 1,777 $ 1,740 $ 8,365 $ 822,826 $ 831,191
Troubled Debt Restructuring Loan Modifications	The following table presents the types of TDR loan modifications by class of loans as of December 31, 2022 and December 31, 2021: TDRs Performing to Modified Terms TDRs Not Performing to Modified Terms Total TDRs December 31, 2022 Commercial real estate: Owner-occupied Reduction of principal and interest payments $ 411 $ — $ 411 Credit extension at lower stated rate than market rate 361 — 361 Nonowner-occupied Credit extension at lower stated rate than market rate 379 — 379 Total TDRs $ 1,151 $ — $ 1,151 TDRs Performing to Modified Terms TDRs Not Performing to Modified Terms Total TDRs December 31, 2021 Commercial real estate: Owner-occupied Reduction of principal and interest payments $ 1,455 $ — $ 1,455 Maturity extension at lower stated rate than market rate 268 — 268 Credit extension at lower stated rate than market rate 375 — 375 Nonowner-occupied Credit extension at lower stated rate than market rate 385 — 385 Commercial and industrial Interest only payments 2,301 — 2,301 Total TDRs $ 4,784 $ — $ 4,784
Financing Receivable Credit Quality Indicators	As of December 31, 2022 and December 31, 2021, and based on the most recent analysis performed, the risk category of commercial loans by class of loans is as follows: December 31, 2022 Pass Criticized Classified Total Commercial real estate: Owner-occupied $ 68,236 $ 3,545 $ 938 $ 72,719 Nonowner-occupied 177,479 5,352 — 182,831 Construction 33,143 — 62 33,205 Commercial and industrial 147,627 1,879 1,726 151,232 Total $ 426,485 $ 10,776 $ 2,726 $ 439,987 December 31, 2021 Pass Criticized Classified Total Commercial real estate: Owner-occupied $ 66,999 $ 618 $ 4,362 $ 71,979 Nonowner-occupied 175,901 — 199 176,100 Construction 33,685 — 33 33,718 Commercial and industrial 134,983 1,862 4,680 141,525 Total $ 411,568 $ 2,480 $ 9,274 $ 423,322
Recorded Investment of Residential and Consumer Loans	For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on payment activity as of December 31, 2022 and December 31, 2021: Consumer December 31, 2022 Automobile Home Equity Other Residential Real Estate Total Performing $ 54,728 $ 27,640 $ 64,928 $ 295,228 $ 442,524 Nonperforming 109 151 470 1,808 2,538 Total $ 54,837 $ 27,791 $ 65,398 $ 297,036 $ 445,062 Consumer December 31, 2021 Automobile Home Equity Other Residential Real Estate Total Performing $ 48,004 $ 22,227 $ 62,686 $ 271,732 $ 404,649 Nonperforming 202 148 177 2,693 3,220 Total $ 48,206 $ 22,375 $ 62,863 $ 274,425 $ 407,869

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Premises and Equipment [Abstract]
Premises and Equipment	Following is a summary of premises and equipment at December 31: 2022 2021 Land $ 2,486 $ 2,570 Buildings 22,526 22,360 Leasehold improvements 1,509 1,402 Furniture and equipment 10,410 9,528 36,931 35,860 Less accumulated depreciation 16,495 15,130 Total premises and equipment $ 20,436 $ 20,730
Premises and Equipment Held for Sale	Following is a summary of premises and equipment held for sale at December 31: 2022 2021 Land $ 84 $ 105 Buildings 594 387 678 492 Less accumulated depreciation 85 54 Total premises and equipment held for sale $ 593 $ 438

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Balance Sheet Information	Balance sheet information related to leases at December 31 was as follows: 2022 2021 Operating leases: Operating lease right-of-use assets $ 1,294 $ 1,195 Operating lease liabilities 1,294 1,195
Components of Lease Cost	The components of lease cost were as follows for the year ending December 31: 2022 2021 Operating lease cost $ 185 $ 161 Short-term lease expense 35 36
Maturities of Lease Liabilities	Future undiscounted lease payments for operating leases with initial terms of one year or more as of December 31, 2022 are as follows: Operating Leases 2023 $ 173 2024 154 2025 154 2026 140 2027 129 Thereafter 873 Total lease payments 1,623 Less: Imputed Interest (329 ) Total operating leases $ 1,294
Other Information	Other information at December 31 was as follows: 2022 2021 Weighted-average remaining lease term for operating leases 12.1 years 13.7 years Weighted-average discount rate for operating leases 2.70 % 2.29 %

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets [Abstract]
Goodwill	The change in goodwill during the year is as follows: Gross Carrying Amount 2022 2021 Goodwill $ 7,319 $ 7,319
Acquired Intangible Assets	Acquired intangible assets were as follows at year-end: 2022 2021 Gross Carrying Amount Accumulated Amortization Gross Amount Accumulated Amortization Amortized intangible assets: Core deposit intangibles $ 738 $ 709 $ 738 $ 674
Estimated Amortization Expense	Estimated amortization expense for each of the next five years: 2023 $ 21 2024 8 2025 — 2026 — 2027 — Total $ 29

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Interest Bearing Deposits	Following is a summary of interest-bearing deposits at December 31: 2022 2021 NOW accounts $ 209,758 $ 205,362 Savings and Money Market 311,565 311,686 Time: In denominations of $250,000 or less 115,049 147,000 In denominations of more than $250,000 36,870 42,282 Total time deposits 151,919 189,282 Total interest-bearing deposits $ 673,242 $ 706,330
Maturities of Time Deposits	Following is a summary of total time deposits by remaining maturity at December 31, 2022: 2023 $ 105,871 2024 36,304 2025 5,586 2026 2,354 2027 1,513 Thereafter 291 Total $ 151,919

Other Borrowed Funds (Tables)

Other Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2022
Other Borrowed Funds [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank	Other borrowed funds at December 31, 2022 and 2021 are comprised of advances from the FHLB of Cincinnati and promissory notes. FHLB Borrowings Promissory Notes Totals 2022 $ 15,569 $ 2,376 $ 17,945 2021 $ 17,476 $ 2,138 $ 19,614
Schedule of Maturities of Long-term Debt	Scheduled principal payments over the next five years: FHLB Borrowings Promissory Notes Totals 2023 $ 1,986 $ 1,607 $ 3,593 2024 1,693 769 2,462 2025 1,560 — 1,560 2026 1,434 — 1,434 2027 1,397 — 1,397 Thereafter 7,499 — 7,499 $ 15,569 $ 2,376 $ 17,945

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Components of Provision for Income Taxes	The provision for income taxes consists of the following components: 2022 2021 Current tax expense $ 2,306 $ 2,414 Deferred tax (benefit) expense 288 (130 ) Total income taxes $ 2,594 $ 2,284
Deferred Tax Assets and Liabilities	The source of deferred tax assets and deferred tax liabilities at December 31: 2022 2021 Items giving rise to deferred tax assets: Allowance for loan losses $ 1,146 $ 1,410 Unrealized loss on securities available for sale 3,938 — Deferred compensation 2,058 2,007 Deferred loan fees/costs 137 148 Accrued bonus 266 286 Purchase accounting adjustments 6 2 Net operating loss 66 82 Lease liability 355 324 Nonaccrual interest income 204 174 Other 294 275 Items giving rise to deferred tax liabilities: Mortgage servicing rights (99 ) (104 ) FHLB stock dividends (676 ) (676 ) Unrealized gain on securities available for sale — (188 ) Prepaid expenses (231 ) (205 ) Depreciation and amortization (843 ) (783 ) Right-of-use asset (355 ) (324 ) Net deferred tax asset $ 6,266 $ 2,428
Reconciliation of Income Tax Provision	The difference between the financial statement tax provision and amounts computed by applying the statutory federal income tax rate of 21% to income before taxes is as follows: 2022 2021 Statutory tax ( 21 $ 3,346 $ 2,943 Effect of nontaxable interest (385 ) (378 ) Effect of nontaxable insurance premiums (240 ) (220 ) Income from bank owned insurance, net (168 ) (168 ) Effect of postretirement benefits (112 ) 26 Effect of nontaxable life insurance death proceeds — (10 ) Effect of state income tax 155 150 Tax credits (37 ) (72 ) Other items 35 13 Total income taxes (1) $ 2,594 $ 2,284 (1) E ffective income tax rate was 16.3% for both 2022 and 2021

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingent Liabilities [Abstract]
Commitments	Following is a summary of such commitments at December 31: 2022 2021 Fixed rate $ 1,110 $ 1,014 Variable rate 98,862 84,929 Standby letters of credit 3,441 3,659

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Summary of Activity on Borrower Relationships with Aggregate Debt	A summary of activity on these borrower relationships with aggregate debt greater than $120 is as follows: Total loans at January 1, 2022 $ 17,848 New loans 35 Repayments (1,388 ) Other changes 201 Total loans at December 31, 2022 $ 16,696

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Employee Benefits [Abstract]
Contributions to ESOP	In addition, the subsidiaries made contributions to the ESOP as follows: Years ended December 31 2022 2021 Number of shares issued 18,522 — Fair value of stock contributed $ 575 $ — Cash contributed 0 580 Total expense $ 575 $ 580

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value of Financial Instruments [Abstract]
Assets and Liabilities Measured on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurements at December 31, 2022, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 54,792 $ — $ — U.S. Government sponsored entity securities — 7,983 — Agency mortgage-backed securities, residential — 121,299 — Interest rate swap derivatives — 1,340 — Liabilities: Interest rate swap derivatives — (1,340 ) — Fair Value Measurements at December 31, 2021, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government securities $ 20,143 $ — $ — U.S. Government sponsored entity securities — 25,916 — Agency mortgage-backed securities, residential — 130,941 — Interest rate swap derivatives — 599 — Liabilities: Interest rate swap derivatives — (599 ) —
Assets and Liabilities Measured on Nonrecurring Basis	There were no assets or liabilities measured at fair value on a nonrecurring basis at December 31, 2022. Assets and liabilities measured at fair value on a nonrecurring basis at December 31, 2021 are summarized below: Fair Value Measurements at December 31, 2021, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Impaired loans: Commercial and Industrial $ — $ — $ 1,983
Quantitative Information about Level 3 Inputs	There was no quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2022. The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2021: December 31, 2021 Fair Value Valuation Technique(s) Unobservable Input(s) Range (Weighted Average) Impaired loans: Commercial and Industrial $ 1,983 Sales approach Adjustment to comparables and equipment comparables 0% to 25% 18.5%
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments at December 31, 2022 and December 31, 2021 are as follows: Fair Value Measurements at December 31, 2022 Using: Carrying Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 45,990 $ 45,990 $ — $ — $ 45,990 Certificates of deposit in financial institutions 1,862 — 1,862 — 1,862 Securities available for sale 184,074 54,792 129,282 — 184,074 Securities held to maturity 9,226 — 4,987 3,473 8,460 Loans, net 879,780 — — 846,870 846,870 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest receivable 3,112 — 485 2,627 3,112 Financial Liabilities: Deposits 1,027,655 875,736 149,974 — 1,025,710 Other borrowed funds 17,945 — 16,364 — 16,364 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 1,340 — 1,340 — 1,340 Accrued interest payable 432 1 431 — 432 Fair Value Measurements at December 31, 2021 Using: Carrying Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 152,034 $ 152,034 $ — $ — $ 152,034 Certificates of deposit in financial institutions 2,329 — 2,329 — 2,329 Securities available for sale 177,000 20,143 156,857 — 177,000 Securities held to maturity 10,294 — 6,063 4,387 10,450 Loans, net 824,708 — — 821,899 821,899 Interest rate swap derivatives 599 — 599 — 599 Accrued interest receivable 2,695 — 363 2,332 2,695 Financial Liabilities: Deposits 1,059,908 870,626 189,796 — 1,060,422 Other borrowed funds 19,614 — 20,279 — 20,279 Subordinated debentures 8,500 — 8,500 — 8,500 Interest rate swap derivatives 599 — 599 — 599 Accrued interest payable 439 1 438 — 439

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2022
Regulatory Matters [Abstract]
Capital Ratios Excluding the Capital Conservation Buffer	The following tables summarize the actual and required capital amounts of the Bank as of year-end. Actual To Be Well Capitalized Under Prompt Corrective Action Regulations Bank Amount Ratio Amount Ratio Tier 1 capital (to average assets) December 31, 2022 $ 135,404 11.0 % $ 110,806 9.0 % December 31, 2021 126,201 10.3 104,387 8.5

Parent Company Only Condensed_2

Parent Company Only Condensed Financial Information (Tables)	12 Months Ended
	Dec. 31, 2022
Parent Company Only Condensed Financial Information [Abstract]
Condensed Statements of Condition	CONDENSED STATEMENTS OF CONDITION Years ended December 31: Assets 2022 2021 Cash and cash equivalents $ 4,697 $ 5,366 Investment in subsidiaries 141,402 147,214 Notes receivable – subsidiaries 2,365 2,123 Other assets 259 38 Total assets $ 148,723 $ 154,741 Liabilities Notes payable $ 2,376 $ 2,138 Subordinated debentures 8,500 8,500 Other liabilities 2,819 2,747 Total liabilities 13,695 13,385 Shareholders’ Equity Total shareholders’ equity 135,028 141,356 Total liabilities and shareholders’ equity $ 148,723 $ 154,741
Condensed Statements of Income	CONDENSED STATEMENTS OF INCOME Years ended December 31: Income: 2022 2021 Interest on notes $ 29 $ 20 Dividends from subsidiaries 4,180 6,650 Expenses: Interest on notes 29 31 Interest on subordinated debentures 296 158 Operating expenses 396 379 Income before income taxes and equity in undistributed earnings of subsidiaries 3,488 6,102 Income tax benefit 141 112 Equity in undistributed earnings of subsidiaries 9,709 5,518 Net Income $ 13,338 $ 11,732 Other Comprehensive Income (loss), net of tax (15,521 ) (1,728 ) Comprehensive Income $ (2,183 ) $ 10,004
Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS Years ended December 31: Cash flows from operating activities: 2022 2021 Net Income $ 13,338 $ 11,732 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed earnings of subsidiaries (9,709 ) (5,518 ) Common stock issued to ESOP 575 — Change in other assets (221 ) (6 ) Change in other liabilities 72 1,598 Net cash provided by operating activities 4,055 7,806 Cash flows from investing activities: Change in notes receivable (242 ) (520 ) Net cash used in investing activities (242 ) (520 ) Cash flows from financing activities: Change in notes payable 238 (1,060 ) Purchases of treasury stock — (954 ) Cash dividends paid (4,720 ) (4,018 ) Net cash used in financing activities (4,482 ) (6,032 ) Cash and cash equivalents: Change in cash and cash equivalents (669 ) 1,254 Cash and cash equivalents at beginning of year 5,366 4,112 Cash and cash equivalents at end of year $ 4,697 $ 5,366

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Information [Abstract]
Segment Information	Segment information is as follows: Year Ended December 31, 2022 Banking Consumer Finance Total Company Net interest income $ 42,529 $ 2,249 $ 44,778 Provision for (recovery of) loan losses (100 ) 68 (32 ) Noninterest income 9,121 1,041 10,162 Noninterest expense 36,612 2,428 39,040 Provision for income taxes 2,429 165 2,594 Net income 12,709 629 13,338 Assets 1,195,974 14,813 1,210,787 Year Ended December 31, 2021 Banking Consumer Finance Total Net interest income $ 38,883 $ 2,130 $ 41,013 Provision for (recovery of) loan losses (500 ) 81 (419 ) Noninterest income 8,831 1,033 9,864 Noninterest expense 34,847 2,433 37,280 Provision for income taxes 2,149 135 2,284 Net income 11,218 514 11,732 Assets 1,235,231 14,538 1,249,769

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Office Business Subsidiaries shares	Dec. 31, 2021 USD ($) shares
Description of Business [Abstract]
Number of banking subsidiaries | Subsidiaries	1
Number of wholly-owned subsidiaries | Subsidiaries	2
Number of stores | Office	23
Industry Segment Information [Abstract]
Number of reported lines of business | Business	2
Loans [Abstract]
Loans held for sale	$ 0	$ 1,682
Concentrations of Credit Risk [Abstract]
% Total Loans	100%	100%
Due from Banks	$ 30,796
Property, Plant and Equipment [Abstract]
Finance lease	0	$ 0
Goodwill [Abstract]
Goodwill impairment	0	0
Mortgage Servicing Rights [Abstract]
MSR assets	$ 456	$ 480
Earnings Per Share [Abstract]
Number of weighted average common shares outstanding (in shares) | shares	4,769,135	4,780,609
Restrictions on Cash [Abstract]
Restricted cash	$ 30,908	$ 136,379
Minimum [Member]
Property, Plant and Equipment [Abstract]
Operating lease term	4 months
Maximum [Member]
Property, Plant and Equipment [Abstract]
Operating lease term	19 years
Operating lease renewal term	15 years
Equipment Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, useful life	3 years
Equipment Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, useful life	8 years
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, useful life	7 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, useful life	39 years
Residential Real Estate Loans [Member]
Concentrations of Credit Risk [Abstract]
% Total Loans	33.56%	33.02%
Commercial Real Estate Loans [Member]
Allowance for Loan Losses [Abstract]
Period of actual loss history experienced	3 years
Concentrations of Credit Risk [Abstract]
% Total Loans	32.63%	33.90%
Consumer Loans [Member]
Allowance for Loan Losses [Abstract]
Period of actual loss history experienced	3 years
Loans maturity period	6 years
Concentrations of Credit Risk [Abstract]
% Total Loans	16.72%	16.05%
Commercial and Industrial Loans [Member]
Allowance for Loan Losses [Abstract]
Period of actual loss history experienced	5 years
Concentrations of Credit Risk [Abstract]
% Total Loans	17.09%	17.03%

Securities, Amortized Cost and

Securities, Amortized Cost and Fair Value of Securities Available-for-sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale Investment Securities [Abstract]
Amortized Cost	$ 202,825	$ 176,104
Gross Unrealized Gains	0	1,585
Gross Unrealized Losses	(18,751)	(689)
Estimated Fair Value	184,074	177,000
U.S. Government Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	57,698	20,182
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,906)	(39)
Estimated Fair Value	54,792	20,143
U.S. Government Sponsored Entity Securities [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	8,845	25,980
Gross Unrealized Gains	0	109
Gross Unrealized Losses	(862)	(173)
Estimated Fair Value	7,983	25,916
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Investment Securities [Abstract]
Amortized Cost	136,282	129,942
Gross Unrealized Gains	0	1,476
Gross Unrealized Losses	(14,983)	(477)
Estimated Fair Value	$ 121,299	$ 130,941

Securities, Amortized Cost an_2

Securities, Amortized Cost and Fair Value of Securities Held-to-maturity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	$ 9,226	$ 10,294
Gross Unrealized Gains	32	200
Gross Unrecognized Losses	(798)	(44)
Estimated Fair Value	8,460	10,450
Unrealized Losses and Other-than-temporary Impairment [Abstract]
Holding of securities issued	0	18,500
Proceeds from sale of debt securities	10,963	47,666
Loss on sale of securities	(1,537)	(1,066)
Debt securities	126,318	123,742
Other than temporary impairment losses	0	0
Obligations of States and Political Subdivisions [Member]
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	9,225	10,292
Gross Unrealized Gains	32	200
Gross Unrecognized Losses	(798)	(44)
Estimated Fair Value	8,459	10,448
Agency Mortgage-backed Securities, Residential [Member]
Debt Securities, Held-to-maturity, Maturity, Amortized Cost [Abstract]
Amortized Cost	1	2
Gross Unrealized Gains	0	0
Gross Unrecognized Losses	0	0
Estimated Fair Value	$ 1	$ 2

Securities, Amortized Cost an_3

Securities, Amortized Cost and Fair Value of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized cost of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	$ 7,019
Due in one to five years	54,524
Due in five to ten years	5,000
Due after ten years	0
Agency mortgage-backed securities, residential	136,282
Amortized Cost	202,825	$ 176,104
Fair Value of Available-for-sale Securities by Contractual Maturity [Abstract]
Due in one year or less	6,921
Due in one to five years	51,540
Due in five to ten years	4,314
Due after ten years	0
Agency mortgage-backed securities, residential	121,299
Estimated Fair Value	184,074	177,000
Debt Securities, Held-to-maturity, Maturity, Amortized Cost, Net [Abstract]
Due in one year or less	789
Due in one to five years	3,903
Due in five to ten years	2,263
Due after ten years	2,270
Agency mortgage-backed securities, residential	1
Amortized Cost	9,226	10,294
Debt Securities, Held-to-maturity, Maturity, Fair Value [Abstract]
Due in one year or less	787
Due in one to five years	3,735
Due in five to ten years	1,976
Due after ten years	1,961
Agency mortgage-backed securities, residential	1
Estimated Fair Value	$ 8,460	$ 10,450

Securities, Available-for-sale

Securities, Available-for-sale Securities with Unrealized Losses in Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	$ 110,756	$ 103,010
12 Months or More - Fair Value	73,318	0
Fair Value	184,074	103,010
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(8,215)	(689)
12 Months or More - Unrealized Loss	(10,536)	0
Unrealized Loss	(18,751)	(689)
U.S. Government Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	36,460	20,143
12 Months or More - Fair Value	18,332	0
Fair Value	54,792	20,143
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(977)	(39)
12 Months or More - Unrealized Loss	(1,929)	0
Unrealized Loss	(2,906)	(39)
U.S. Government Sponsored Entity Securities [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	2,786	18,307
12 Months or More - Fair Value	5,197	0
Fair Value	7,983	18,307
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(60)	(173)
12 Months or More - Unrealized Loss	(802)	0
Unrealized Loss	(862)	(173)
Agency Mortgage-backed Securities, Residential [Member]
Available-for-sale Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less than 12 Months - Fair Value	71,510	64,560
12 Months or More - Fair Value	49,789	0
Fair Value	121,299	64,560
Available-for-sale Securities with Continuous Unrealized Loss Position, Unrealized Loss [Abstract]
Less than 12 Months - Unrealized Loss	(7,178)	(477)
12 Months or More - Unrealized Loss	(7,805)	0
Unrealized Loss	$ (14,983)	$ (477)

Securities, Held-to-Maturity Se

Securities, Held-to-Maturity Securities with Unrealized Losses in Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Held-to-maturity Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than 12 Months - Fair Value	$ 4,084	$ 2,617
12 Months or More - Fair Value	2,218	130
Fair Value	6,302	2,747
Held-to-maturity Securities with Unrealized Loss Position, Unrealized Loss [Abstract]
Less Than 12 Months - Unrecognized Loss	(366)	(38)
12 Months or More - Unrecognized Loss	(432)	(6)
Unrecognized Loss	(798)	(44)
Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities with Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than 12 Months - Fair Value	4,084	2,617
12 Months or More - Fair Value	2,218	130
Fair Value	6,302	2,747
Held-to-maturity Securities with Unrealized Loss Position, Unrealized Loss [Abstract]
Less Than 12 Months - Unrecognized Loss	(366)	(38)
12 Months or More - Unrecognized Loss	(432)	(6)
Unrecognized Loss	$ (798)	$ (44)

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses, Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans [Abstract]
Total loans	$ 885,049	$ 831,191
Less: Allowance for loan losses	(5,269)	(6,483)	$ (7,160)
Net loans	879,780	824,708
Deferred loan origination costs, net	663	191
Unamortized loan purchase premiums, net	1,142	1,260
Residential Real Estate [Member]
Loans [Abstract]
Total loans	297,036	274,425
Less: Allowance for loan losses	(681)	(980)	(1,480)
Commercial Real Estate [Member]
Loans [Abstract]
Total loans	288,755	281,797
Less: Allowance for loan losses	(2,038)	(2,548)	(2,431)
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans [Abstract]
Total loans	72,719	71,979
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans [Abstract]
Total loans	182,831	176,100
Commercial Real Estate [Member] | Construction [Member]
Loans [Abstract]
Total loans	33,205	33,718
Commercial and Industrial [Member]
Loans [Abstract]
Total loans	151,232	141,525
Less: Allowance for loan losses	(1,293)	(1,571)	(1,776)
Consumer [Member]
Loans [Abstract]
Total loans	148,026	133,444
Less: Allowance for loan losses	(1,257)	(1,384)	$ (1,473)
Consumer [Member] | Automobile [Member]
Loans [Abstract]
Total loans	54,837	48,206
Consumer [Member] | Home Equity [Member]
Loans [Abstract]
Total loans	27,791	22,375
Consumer [Member] | Other [Member]
Loans [Abstract]
Total loans	$ 65,398	$ 62,863

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 6,483	$ 7,160
Provision for loan losses	(32)	(419)
Loans charged off	(2,188)	(1,481)
Recoveries	1,006	1,223
Ending balance	5,269	6,483
Residential Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	980	1,480
Provision for loan losses	(318)	(615)
Loans charged off	(135)	(84)
Recoveries	154	199
Ending balance	681	980
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,548	2,431
Provision for loan losses	(556)	(61)
Loans charged off	(36)	(115)
Recoveries	82	293
Ending balance	2,038	2,548
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,571	1,776
Provision for loan losses	283	(258)
Loans charged off	(618)	(120)
Recoveries	57	173
Ending balance	1,293	1,571
Consumer [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,384	1,473
Provision for loan losses	559	515
Loans charged off	(1,399)	(1,162)
Recoveries	713	558
Ending balance	$ 1,257	$ 1,384

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses, Allowance for Loans Losses and Recorded Investment in Loans by Portfolio Segment Based on Impairment Method (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment	$ 0	$ 10
Collectively evaluated for impairment	5,269	6,473
Total ending allowance balance	5,269	6,483	$ 7,160
Loans [Abstract]
Loans individually evaluated for impairment	2,014	10,023
Loans collectively evaluated for impairment	883,035	821,168
Total ending loans balance	885,049	831,191
Residential Real Estate [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	681	980
Total ending allowance balance	681	980	1,480
Loans [Abstract]
Loans individually evaluated for impairment	0	0
Loans collectively evaluated for impairment	297,036	274,425
Total ending loans balance	297,036	274,425
Commercial Real Estate [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	2,038	2,548
Total ending allowance balance	2,038	2,548	2,431
Loans [Abstract]
Loans individually evaluated for impairment	1,986	5,411
Loans collectively evaluated for impairment	286,769	276,386
Total ending loans balance	288,755	281,797
Commercial and Industrial [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment	0	10
Collectively evaluated for impairment	1,293	1,561
Total ending allowance balance	1,293	1,571	1,776
Loans [Abstract]
Loans individually evaluated for impairment	0	4,531
Loans collectively evaluated for impairment	151,232	136,994
Total ending loans balance	151,232	141,525
Consumer [Member]
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	1,257	1,384
Total ending allowance balance	1,257	1,384	$ 1,473
Loans [Abstract]
Loans individually evaluated for impairment	28	81
Loans collectively evaluated for impairment	147,998	133,363
Total ending loans balance	$ 148,026	$ 133,444

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses, Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
With an allowance recorded [Abstract]
Unpaid principal balance	$ 0
Recorded investment	0	$ 1,993
Total [Abstract]
Unpaid principal balance	2,099	10,048
Recorded investment	2,014	10,023
Allowance for Loan Losses Allocated	0	10
Impaired loans [Abstract]
Average impaired loans - with an allowance recorded	0
Interest income recognized - with an allowance recorded	0
Cash basis interest recognized - with an allowance recorded	0
Average impaired loans	2,067	10,587
Interest income recognized	128	575
Cash basis interest recognized	128	575
Commercial Real Estate [Member] | Owner-occupied [Member]
With no related allowance recorded [Abstract]
Unpaid principal balance	1,692	5,052
Recorded investment	1,607	5,027
Impaired loans [Abstract]
Average impaired loans - with no allowance recorded	1,662	5,151
Interest income recognized - with no allowance recorded	97	309
Cash basis interest recognized - with no allowance recorded	97	309
Commercial Real Estate [Member] | Nonowner-occupied [Member]
With no related allowance recorded [Abstract]
Unpaid principal balance	379	384
Recorded investment	379	384
Impaired loans [Abstract]
Average impaired loans - with no allowance recorded	382	387
Interest income recognized - with no allowance recorded	29	29
Cash basis interest recognized - with no allowance recorded	29	29
Commercial and Industrial [Member]
With an allowance recorded [Abstract]
Unpaid principal balance		1,993
Recorded investment		1,993
With no related allowance recorded [Abstract]
Unpaid principal balance		2,538
Recorded investment		2,538
Total [Abstract]
Allowance for Loan Losses Allocated		10
Impaired loans [Abstract]
Average impaired loans - with an allowance recorded		1,987
Interest income recognized - with an allowance recorded		94
Cash basis interest recognized - with an allowance recorded		94
Average impaired loans - with no allowance recorded		2,981
Interest income recognized - with no allowance recorded		139
Cash basis interest recognized - with no allowance recorded		139
Consumer [Member] | Home Equity [Member]
With no related allowance recorded [Abstract]
Unpaid principal balance	28	31
Recorded investment	28	31
Impaired loans [Abstract]
Average impaired loans - with no allowance recorded	23	32
Interest income recognized - with no allowance recorded	2	2
Cash basis interest recognized - with no allowance recorded	$ 2	2
Consumer [Member] | Other [Member]
Total [Abstract]
Unpaid principal balance		50
Recorded investment		50
Impaired loans [Abstract]
Average impaired loans		49
Interest income recognized		2
Cash basis interest recognized		$ 2

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses, Nonaccrual Loans and Loans Past Due 90 Days or More and Still Accruing (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	$ 538	$ 290
Nonaccrual	3,233	4,346
Residential Real Estate [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Real estate acquired	0	15
Mortgage loans in process of foreclosure	370	316
Loans past due 90 days and still accruing	100	10
Nonaccrual	1,708	2,683
Commercial Real Estate [Member] | Owner-occupied [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0
Nonaccrual	938	1,055
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0
Nonaccrual	70	0
Commercial Real Estate [Member] | Construction [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0
Nonaccrual	75	146
Commercial and Industrial [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	65
Nonaccrual	150	150
Consumer [Member] | Automobile [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	27	55
Nonaccrual	82	147
Consumer [Member] | Home Equity [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	0	0
Nonaccrual	151	148
Consumer [Member] | Other [Member]
Recorded Investment in Nonaccrual and Loans Past Due Over90 Days Still on Accrual by Class of Loans [Abstract]
Loans past due 90 days and still accruing	411	160
Nonaccrual	$ 59	$ 17

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses, Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 885,049	$ 831,191
Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	297,036	274,425
Commercial Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	288,755	281,797
Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	72,719	71,979
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	182,831	176,100
Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	33,205	33,718
Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	151,232	141,525
Consumer [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	148,026	133,444
Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	54,837	48,206
Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	27,791	22,375
Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	65,398	62,863
Total Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	7,872	8,365
Total Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,997	4,347
Total Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,035	1,048
Total Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	631	100
Total Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	102	122
Total Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	171	792
Total Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,141	998
Total Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	355	247
Total Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,440	711
30 to 59 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	4,466	4,848
30 to 59 Days Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,799	2,208
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	97	895
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	626	100
30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	40	36
30 to 59 Days Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	21	517
30 to 59 Days Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	804	656
30 to 59 Days Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	204	35
30 to 59 Days Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	875	401
60 to 89 Days Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	1,104	1,777
60 to 89 Days Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	701	1,218
60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	0
60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	5	0
60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	45	53
60 to 89 Days Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	60
60 to 89 Days Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	240	148
60 to 89 Days Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	165
60 to 89 Days Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	113	133
90 Days or More Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	2,302	1,740
90 Days or More Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	497	921
90 Days or More Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	938	153
90 Days or More Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	0	0
90 Days or More Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	17	33
90 Days or More Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	150	215
90 Days or More Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	97	194
90 Days or More Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	151	47
90 Days or More Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	452	177
Loans Not Past Due [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	877,177	822,826
Loans Not Past Due [Member] | Residential Real Estate [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	294,039	270,078
Loans Not Past Due [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	71,684	70,931
Loans Not Past Due [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	182,200	176,000
Loans Not Past Due [Member] | Commercial Real Estate [Member] | Construction [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	33,103	33,596
Loans Not Past Due [Member] | Commercial and Industrial [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	151,061	140,733
Loans Not Past Due [Member] | Consumer [Member] | Automobile [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	53,696	47,208
Loans Not Past Due [Member] | Consumer [Member] | Home Equity [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	27,436	22,128
Loans Not Past Due [Member] | Consumer [Member] | Other [Member]
Aging of Recorded Investment in Past Due Loans by Class of Loans [Abstract]
Total loans balance	$ 63,958	$ 62,152

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses, TDR Loan Modifications (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Loan	Dec. 31, 2021 USD ($) Loan
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	$ 1,151	$ 4,784
Specific allocations in reserves to customers	0	0
Commitments to lend additional amounts to customers	$ 0	$ 3,199
Number of TDRs occurred | Loan	0	0
Aggregate loan balances	$ 879,780	$ 824,708
CARES Act [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Aggregate loan amount that are reviewed risk categories	1,000
Commercial Real Estate [Member] | Owner-occupied [Member] | Reduction of Principal and Interest Payments [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	411	1,455
Commercial Real Estate [Member] | Owner-occupied [Member] | Maturity Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring		268
Commercial Real Estate [Member] | Owner-occupied [Member] | Credit Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	361	375
Commercial Real Estate [Member] | Nonowner-occupied [Member] | Credit Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	379	385
Commercial and Industrial [Member] | Interest Only Payments [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring		2,301
Performing to Modified Terms [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	1,151	4,784
Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Owner-occupied [Member] | Reduction of Principal and Interest Payments [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	411	1,455
Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Owner-occupied [Member] | Maturity Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring		268
Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Owner-occupied [Member] | Credit Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	361	375
Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member] | Credit Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	379	385
Performing to Modified Terms [Member] | Commercial and Industrial [Member] | Interest Only Payments [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring		2,301
Not Performing to Modified Terms [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	0	0
Not Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Owner-occupied [Member] | Reduction of Principal and Interest Payments [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	0	0
Not Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Owner-occupied [Member] | Maturity Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring		0
Not Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Owner-occupied [Member] | Credit Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	0	0
Not Performing to Modified Terms [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member] | Credit Extension at Lower Stated Rate than Market Rate [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring	$ 0	0
Not Performing to Modified Terms [Member] | Commercial and Industrial [Member] | Interest Only Payments [Member]
Troubled Debt Restructuring Loan Modifications [Abstract]
Troubled Debt Restructuring		$ 0

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses, Risk Category of Commercial Loans by Class of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans Receivable [Abstract]
Loans receivable	$ 885,049	$ 831,191
Commercial Real Estate [Member]
Loans Receivable [Abstract]
Loans receivable	288,755	281,797
Commercial Real Estate [Member] | Owner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	72,719	71,979
Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	182,831	176,100
Commercial Real Estate [Member] | Construction [Member]
Loans Receivable [Abstract]
Loans receivable	33,205	33,718
Commercial and Industrial [Member]
Loans Receivable [Abstract]
Loans receivable	151,232	141,525
Commercial [Member]
Loans Receivable [Abstract]
Loans receivable	439,987	423,322
Pass [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	68,236	66,999
Pass [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	177,479	175,901
Pass [Member] | Commercial Real Estate [Member] | Construction [Member]
Loans Receivable [Abstract]
Loans receivable	33,143	33,685
Pass [Member] | Commercial and Industrial [Member]
Loans Receivable [Abstract]
Loans receivable	147,627	134,983
Pass [Member] | Commercial [Member]
Loans Receivable [Abstract]
Loans receivable	426,485	411,568
Criticized [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	3,545	618
Criticized [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	5,352	0
Criticized [Member] | Commercial Real Estate [Member] | Construction [Member]
Loans Receivable [Abstract]
Loans receivable	0	0
Criticized [Member] | Commercial and Industrial [Member]
Loans Receivable [Abstract]
Loans receivable	1,879	1,862
Criticized [Member] | Commercial [Member]
Loans Receivable [Abstract]
Loans receivable	10,776	2,480
Classified [Member] | Commercial Real Estate [Member] | Owner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	938	4,362
Classified [Member] | Commercial Real Estate [Member] | Nonowner-occupied [Member]
Loans Receivable [Abstract]
Loans receivable	0	199
Classified [Member] | Commercial Real Estate [Member] | Construction [Member]
Loans Receivable [Abstract]
Loans receivable	62	33
Classified [Member] | Commercial and Industrial [Member]
Loans Receivable [Abstract]
Loans receivable	1,726	4,680
Classified [Member] | Commercial [Member]
Loans Receivable [Abstract]
Loans receivable	$ 2,726	$ 9,274

Loans and Allowance for Loan_11

Loans and Allowance for Loan Losses, Recorded Investment of Residential and Consumer Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans Receivable [Abstract]
Loans receivable	$ 885,049	$ 831,191
Percentage of unsecured loans	4.52%	4.45%
Consumer [Member]
Loans Receivable [Abstract]
Loans receivable	$ 148,026	$ 133,444
Consumer [Member] | Automobile [Member]
Loans Receivable [Abstract]
Loans receivable	54,837	48,206
Consumer [Member] | Home Equity [Member]
Loans Receivable [Abstract]
Loans receivable	27,791	22,375
Consumer [Member] | Other [Member]
Loans Receivable [Abstract]
Loans receivable	65,398	62,863
Residential Real Estate [Member]
Loans Receivable [Abstract]
Loans receivable	297,036	274,425
Consumer and Residential [Member]
Loans Receivable [Abstract]
Loans receivable	445,062	407,869
Performing [Member] | Consumer [Member] | Automobile [Member]
Loans Receivable [Abstract]
Loans receivable	54,728	48,004
Performing [Member] | Consumer [Member] | Home Equity [Member]
Loans Receivable [Abstract]
Loans receivable	27,640	22,227
Performing [Member] | Consumer [Member] | Other [Member]
Loans Receivable [Abstract]
Loans receivable	64,928	62,686
Performing [Member] | Residential Real Estate [Member]
Loans Receivable [Abstract]
Loans receivable	295,228	271,732
Performing [Member] | Consumer and Residential [Member]
Loans Receivable [Abstract]
Loans receivable	442,524	404,649
Nonperforming [Member] | Consumer [Member] | Automobile [Member]
Loans Receivable [Abstract]
Loans receivable	109	202
Nonperforming [Member] | Consumer [Member] | Home Equity [Member]
Loans Receivable [Abstract]
Loans receivable	151	148
Nonperforming [Member] | Consumer [Member] | Other [Member]
Loans Receivable [Abstract]
Loans receivable	470	177
Nonperforming [Member] | Residential Real Estate [Member]
Loans Receivable [Abstract]
Loans receivable	1,808	2,693
Nonperforming [Member] | Consumer and Residential [Member]
Loans Receivable [Abstract]
Loans receivable	$ 2,538	$ 3,220

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Premises and Equipment [Abstract]
Premises and equipment, gross	$ 36,931	$ 35,860
Less accumulated depreciation	16,495	15,130
Total premises and equipment	20,436	20,730
Premises and Equipment Held for Sale [Abstract]
Premises and equipment held for sale, Gross	678	492
Less accumulated depreciation	85	54
Total premises and equipment held for sale	593	438
Land [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	2,486	2,570
Premises and Equipment Held for Sale [Abstract]
Premises and equipment held for sale, Gross	84	105
Buildings [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	22,526	22,360
Premises and Equipment Held for Sale [Abstract]
Premises and equipment held for sale, Gross	594	387
Leasehold Improvements [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	1,509	1,402
Furniture and Equipment [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	$ 10,410	$ 9,528

Leases, Balance Sheet Informati

Leases, Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Balance Sheet Information Related to Leases [Abstract]
Operating lease right-of-use assets	$ 1,294	$ 1,195
Operating lease liabilities	$ 1,294	$ 1,195

Leases, Components of Lease Cos

Leases, Components of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Lease, Cost [Abstract]
Operating lease cost	$ 185	$ 161
Short-term lease expense	$ 35	$ 36

Leases, Maturities of Lease Lia

Leases, Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 173
2024	154
2025	154
2026	140
2027	129
Thereafter	873
Total lease payments	1,623
Less: Imputed Interest	(329)
Total operating leases	$ 1,294	$ 1,195

Leases, Other Information (Deta

Leases, Other Information (Details)	Dec. 31, 2022	Dec. 31, 2021
Other Information [Abstract]
Weighted-average remaining lease term for operating leases	12 years 1 month 6 days	13 years 8 months 12 days
Weighted-average discount rate for operating leases	2.70%	2.29%

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gross Carrying Amount [Abstract]
Goodwill	$ 7,319	$ 7,319
Goodwill impairment	$ 0	$ 0

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Acquired Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Acquired Intangible Assets [Abstract]
Aggregate amortization expense	$ 35	$ 48
Core Deposits Intangibles [Member]
Acquired Intangible Assets [Abstract]
Gross Carrying Amount	738	738
Accumulated Amortization	$ 709	$ 674

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Future Estimated Amortization Expense (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Estimated Amortization Expense [Abstract]
2023	$ 21
2024	8
2025	0
2026	0
2027	0
Total	$ 29

Deposits, Interest-Bearing Depo

Deposits, Interest-Bearing Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Interest-bearing Deposits [Abstract]
NOW accounts	$ 209,758	$ 205,362
Savings and Money Market	311,565	311,686
Time [Abstract]
In denominations of $250,000 or less	115,049	147,000
In denominations of more than $250,000	36,870	42,282
Total time deposits	151,919	189,282
Total interest-bearing deposits	$ 673,242	$ 706,330

Deposits, Time Deposits (Detail

Deposits, Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Maturities of Time Deposits [Abstract]
2023	$ 105,871
2024	36,304
2025	5,586
2026	2,354
2027	1,513
Thereafter	291
Total time deposits	151,919	$ 189,282
Brokered deposits	$ 3,999	$ 11,438

Interest Rate Swaps (Details)

Interest Rate Swaps (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Interest Rate Swaps [Abstract]
Derivative asset, notional amount	$ 13,196	$ 13,843
Derivative asset, fair value	1,340	599
Derivative liability, fair value	1,340	599
Collateral deposits	$ 0	$ 600

Other Borrowed Funds (Details)

Other Borrowed Funds (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Promissorynote	Dec. 31, 2021 USD ($)
Other Borrowed Funds [Abstract]
Other borrowings	$ 17,945	$ 19,614
FHLB Advances - variable rate loans	0
Cash management advances, maximum borrowing amount	$ 92,254
Cash management advances, maturity period	90 days
Cash management advances, available borrowing amount	$ 100,000
Number of promissory notes payable to related parties | Promissorynote	6
Scheduled Repayments of FHLB Advances [Abstract]
2023	$ 3,593
2024	2,462
2025	1,560
2026	1,434
2027	1,397
Thereafter	7,499
Other borrowings	$ 17,945	$ 19,614
Minimum [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	1.53%
Maximum [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	2.97%
Weighted Average [Member]
Other Borrowed Funds [Abstract]
Fixed-rate FHLB advances interest rate	2.34%	2.39%
Mortgage Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	$ 290,943
Commercial Loans [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	31,833
FHLB Stock [Member]
Other Borrowed Funds [Abstract]
Collateral pledged for FHLB Advances	3,813
Cash management advances, maximum borrowing amount	182,963
Cash management advances, available borrowing amount	92,254
FHLB Borrowings [Member]
Other Borrowed Funds [Abstract]
Other borrowings	15,569	$ 17,476
Scheduled Repayments of FHLB Advances [Abstract]
2023	1,986
2024	1,693
2025	1,560
2026	1,434
2027	1,397
Thereafter	7,499
Other borrowings	15,569	17,476
Promissory Notes [Member]
Other Borrowed Funds [Abstract]
Other borrowings	$ 2,376	2,138
Maturity date of promissory notes issued	Nov. 18, 2024
Notes payable to related parties	$ 2,376
Notes payable to other banks	0	0
Scheduled Repayments of FHLB Advances [Abstract]
2023	1,607
2024	769
2025	0
2026	0
2027	0
Thereafter	0
Other borrowings	$ 2,376	$ 2,138
Promissory Notes [Member] | Minimum [Member]
Other Borrowed Funds [Abstract]
Interest rate	1.25%
Promissory Notes [Member] | Maximum [Member]
Other Borrowed Funds [Abstract]
Interest rate	3.25%
Promissory Notes [Member] | Weighted Average [Member]
Other Borrowed Funds [Abstract]
Interest rate	1.35%	1.23%
FHLB Line of Credit [Member]
Other Borrowed Funds [Abstract]
Letters of credit issued	$ 75,140	$ 68,380

Subordinated Debentures and T_2

Subordinated Debentures and Trust Preferred Securities (Details) - USD ($) $ in Thousands			12 Months Ended
	Mar. 15, 2012	Mar. 22, 2007	Dec. 31, 2022	Dec. 31, 2021
Subordinated Debentures and Trust Preferred Securities [Abstract]
Proceeds from issuance of adjustable rate trust preferred securities		$ 8,500
Interest rate		6.58%	6.45%	1.88%
Interest payable term			5 years
Term of variable rate			3 months
Debt issuance costs			$ 0	$ 0
Subordinated debentures must be redeemed no later than			Jun. 15, 2037
Trust preferred securities deferrable period for not considering default			5 years
3-month LIBOR [Member]
Subordinated Debentures and Trust Preferred Securities [Abstract]
Basis spread on variable rate	1.68%

Income Taxes, Components of Pro

Income Taxes, Components of Provision for Income Taxes (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Provision for Income Taxes [Abstract]
Current tax expense		$ 2,306	$ 2,414
Deferred tax (benefit) expense		288	(130)
Total income taxes	[1]	$ 2,594	$ 2,284
[1]Effective income tax rate was 16.3% for both 2022 and 2021

Income Taxes, Deferred Tax Asse

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Items Giving Rise to Deferred Tax Assets [Abstract]
Allowance for loan losses	$ 1,146	$ 1,410
Unrealized loss on securities available for sale	3,938	0
Deferred compensation	2,058	2,007
Deferred loan fees/costs	137	148
Accrued bonus	266	286
Purchase accounting adjustments	6	2
Net operating loss	66	82
Lease liability	355	324
Nonaccrual interest income	204	174
Other	294	275
Items Giving Rise to Deferred Tax Liabilities [Abstract]
Mortgage servicing rights	(99)	(104)
FHLB stock dividends	(676)	(676)
Unrealized gain on securities available for sale	0	(188)
Prepaid expenses	(231)	(205)
Depreciation and amortization	(843)	(783)
Right-of-use asset	(355)	(324)
Net deferred tax asset	6,266	$ 2,428
Operating Loss Carryforwards [Abstract]
Operating loss carryforwards	$ 314
Operating loss carryforwards, expiration date	Dec. 31, 2026

Income Taxes, Income Tax Reconc

Income Taxes, Income Tax Reconciliation (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Federal income tax rate		21%	21%
Reconciliation of Financial Statement Tax Provision [Abstract]
Statutory tax (21%)		$ 3,346	$ 2,943
Effect of nontaxable interest		(385)	(378)
Effect of nontaxable insurance premiums		(240)	(220)
Income from bank owned insurance, net		(168)	(168)
Effect of postretirement benefits		(112)	26
Effect of nontaxable life insurance death proceeds		0	(10)
Effect of state income tax		155	150
Tax credits		(37)	(72)
Other items		35	13
Total income taxes	[1]	$ 2,594	$ 2,284
Effective income tax rate		16.30%	16.30%
Unrecognized tax benefits		$ 0	$ 0
Interest and/or penalties related to income tax		$ 0	$ 0
Open tax years		2019 2020 2021
[1]Effective income tax rate was 16.3% for both 2022 and 2021

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fixed Rate [Member] | Minimum [Member]
Commitments and conditional obligations [Abstract]
Interest rate	3.38%
Maturity period	16 years
Fixed Rate [Member] | Maximum [Member]
Commitments and conditional obligations [Abstract]
Interest rate	7.38%
Maturity period	30 years
Standby Letters of Credit [Member]
Commitments and conditional obligations [Abstract]
Commitments and conditional obligations	$ 3,441	$ 3,659
Standby Letters of Credit [Member] | Fixed Rate [Member]
Commitments and conditional obligations [Abstract]
Commitments and conditional obligations	1,110	1,014
Standby Letters of Credit [Member] | Variable Rate [Member]
Commitments and conditional obligations [Abstract]
Commitments and conditional obligations	$ 98,862	$ 84,929

Related Party Transactions (Det

Related Party Transactions (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Period	Dec. 31, 2021 USD ($)
Related Party Transactions [Abstract]
Minimum related party loan	$ 120
Loans and Leases Receivable, Related Parties [Roll Forward]
Total loans at January 1, 2022	17,848
New loans	35
Repayments	(1,388)
Other changes	201
Total loans at December 31, 2022	$ 16,696
Related Party Transactions [Abstract]
Number of reporting period of loan | Period	1
Principal Officers, Directors and their Affiliates [Member]
Related Party Transactions [Abstract]
Related party deposit liabilities	$ 91,782	$ 110,405
Directors and their Affiliates [Member]
Related Party Transactions [Abstract]
Notes payable to related parties	$ 2,376	$ 2,138
Directors and their Affiliates [Member] | Minimum [Member]
Related Party Transactions [Abstract]
Interest rate	1%
Debt instrument, term	12 months
Directors and their Affiliates [Member] | Maximum [Member]
Related Party Transactions [Abstract]
Interest rate	3.25%
Debt instrument, term	24 months

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Employee Benefit Plans [Abstract]
Total number of shares held by ESOP (in shares)	313,114	292,680
Number of ESOP shares allocated (in shares)	313,114	292,680
ESOP [Abstract]
Number of shares issued (in shares)	18,522	0
Fair value of stock contributed	$ 575	$ 0
Cash contributed	0	580
Total expense	575	580
Cash surrender value of life insurance contracts	37,317
Cash surrender value of annuity assets	2,310
Expected payments of covered individuals	9,192	8,973
Deferred Profit Sharing [Member]
Employee Benefit Plans [Abstract]
Contributions charged to expense	256	265
Supplemental Employee Retirement Plan [Member]
ESOP [Abstract]
Expenses related to plan	458	830
Postretirement Benefit [Member]
ESOP [Abstract]
Total postretirement benefit	$ 3,309	$ 3,843

Fair Value of Financial Instr_3

Fair Value of Financial Instruments, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value of Financial Instruments [Abstract]
Selling costs percentage	10%
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Interest Rate Swap Derivatives [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0	$ 0
Liabilities, fair value	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Government Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	54,792	20,143
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Government Sponsored Entity Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Interest Rate Swap Derivatives [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	1,340	599
Liabilities, fair value	(1,340)	(599)
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Government Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Government Sponsored Entity Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	7,983	25,916
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	121,299	130,941
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Interest Rate Swap Derivatives [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Liabilities, fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Government Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Government Sponsored Entity Securities [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Agency Mortgage-backed Securities, Residential [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments, Assets and Liabilities Measured on Nonrecurring Basis (Details) - Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value	$ 0
Liabilities, fair value	$ 0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Commercial and Industrial [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value		$ 0
Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Commercial and Industrial [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value		0
Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Commercial and Industrial [Member]
Fair Value, Asset and Liabilities [Abstract]
Assets, fair value		$ 1,983

Fair Value of Financial Instr_5

Fair Value of Financial Instruments, Quantitative Information about Level 3 Inputs (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Impaired loans measurement [Abstract]
Impaired financing receivable, with related allowance, recorded investment	$ 0	$ 1,993
Impaired financing receivable, related allowance	0	10
Impaired financing receivable, increase in provision expense		10
Financing receivable, charge-offs		0
Other real estate	0	0
Other real estate, write-down	$ 0	0
Commercial and Industrial [Member]
Impaired loans measurement [Abstract]
Impaired financing receivable, with related allowance, recorded investment		1,993
Impaired financing receivable, related allowance		10
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Commercial and Industrial [Member]
Significant Unobservable Inputs Related to Assets and Liabilities Measured at Fair Value [Abstract]
Impaired loans, fair value		$ 1,983
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Commercial and Industrial [Member] | Adjustment to Comparables and Equipment Comparables [Member] | Sales Approach [Member] | Minimum [Member]
Significant Unobservable Inputs Related to Assets and Liabilities Measured at Fair Value [Abstract]
Impaired loans, measurement inputs		0
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Commercial and Industrial [Member] | Adjustment to Comparables and Equipment Comparables [Member] | Sales Approach [Member] | Maximum [Member]
Significant Unobservable Inputs Related to Assets and Liabilities Measured at Fair Value [Abstract]
Impaired loans, measurement inputs		0.25
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Commercial and Industrial [Member] | Adjustment to Comparables and Equipment Comparables [Member] | Sales Approach [Member] | Weighted Average [Member]
Significant Unobservable Inputs Related to Assets and Liabilities Measured at Fair Value [Abstract]
Impaired loans, measurement inputs		0.185

Fair Value of Financial Instr_6

Fair Value of Financial Instruments, Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Assets [Abstract]
Securities available for sale	$ 184,074	$ 177,000
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	45,990	152,034
Certificates of deposit in financial institutions	1,862	2,329
Securities available for sale	184,074	177,000
Securities held to maturity	9,226	10,294
Loans, net	879,780	824,708
Interest rate swap derivatives	1,340	599
Accrued interest receivable	3,112	2,695
Financial Liabilities [Abstract]
Deposits	1,027,655	1,059,908
Other borrowed funds	17,945	19,614
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,340	599
Accrued interest payable	432	439
Estimated Fair Value [Member]
Financial Assets [Abstract]
Cash and cash equivalents	45,990	152,034
Certificates of deposit in financial institutions	1,862	2,329
Securities available for sale	184,074	177,000
Securities held to maturity	8,460	10,450
Loans, net	846,870	821,899
Interest rate swap derivatives	1,340	599
Accrued interest receivable	3,112	2,695
Financial Liabilities [Abstract]
Deposits	1,025,710	1,060,422
Other borrowed funds	16,364	20,279
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,340	599
Accrued interest payable	432	439
Estimated Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	45,990	152,034
Certificates of deposit in financial institutions	0	0
Securities available for sale	54,792	20,143
Securities held to maturity	0	0
Loans, net	0	0
Interest rate swap derivatives	0	0
Accrued interest receivable	0	0
Financial Liabilities [Abstract]
Deposits	875,736	870,626
Other borrowed funds	0	0
Subordinated debentures	0	0
Interest rate swap derivatives	0	0
Accrued interest payable	1	1
Estimated Fair Value [Member] | Level 2 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Certificates of deposit in financial institutions	1,862	2,329
Securities available for sale	129,282	156,857
Securities held to maturity	4,987	6,063
Loans, net	0	0
Interest rate swap derivatives	1,340	599
Accrued interest receivable	485	363
Financial Liabilities [Abstract]
Deposits	149,974	189,796
Other borrowed funds	16,364	20,279
Subordinated debentures	8,500	8,500
Interest rate swap derivatives	1,340	599
Accrued interest payable	431	438
Estimated Fair Value [Member] | Level 3 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Certificates of deposit in financial institutions	0	0
Securities available for sale	0	0
Securities held to maturity	3,473	4,387
Loans, net	846,870	821,899
Interest rate swap derivatives	0	0
Accrued interest receivable	2,627	2,332
Financial Liabilities [Abstract]
Deposits	0	0
Other borrowed funds	0	0
Subordinated debentures	0	0
Interest rate swap derivatives	0	0
Accrued interest payable	$ 0	$ 0

Regulatory Matters (Details)

Regulatory Matters (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Classification	Dec. 31, 2021 USD ($)
Regulatory Matters [Abstract]
Number of classifications of prompt corrective action regulations | Classification	5
Tier 1 capital (to average assets) [Abstract]
Minimum assets SBHCP requires	$ 15,751
Bank [Member]
Tier 1 capital (to average assets) [Abstract]
Actual Amount	$ 135,404	$ 126,201
Actual Ratio	0.11	0.103
To Be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 110,806	$ 104,387
To Be Well Capitalized Under Prompt Corrective Action Regulations Ratio	0.09	0.085

Parent Company Only Condensed_3

Parent Company Only Condensed Financial Information, Condensed Statements of Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets [Abstract]
Cash and cash equivalents	$ 45,990	$ 152,034
Other assets	5,226	3,989
Total assets	1,210,787	1,249,769
Liabilities [Abstract]
Subordinated debentures	8,500	8,500
Other liabilities	20,365	19,196
Total liabilities	1,075,759	1,108,413
Shareholders' Equity [Abstract]
Total shareholders' equity	135,028	141,356	$ 136,324
Total liabilities and shareholders' equity	1,210,787	1,249,769
Parent Company [Member]
Assets [Abstract]
Cash and cash equivalents	4,697	5,366
Investment in subsidiaries	141,402	147,214
Notes receivable - subsidiaries	2,365	2,123
Other assets	259	38
Total assets	148,723	154,741
Liabilities [Abstract]
Notes payable	2,376	2,138
Subordinated debentures	8,500	8,500
Other liabilities	2,819	2,747
Total liabilities	13,695	13,385
Shareholders' Equity [Abstract]
Total shareholders' equity	135,028	141,356
Total liabilities and shareholders' equity	$ 148,723	$ 154,741

Parent Company Only Condensed_4

Parent Company Only Condensed Financial Information, Condensed Statements of Income (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Income [Abstract]
Dividends from subsidiaries		$ 316	$ 231
Expenses [Abstract]
Interest on subordinated debentures		296	158
Income tax benefit	[1]	(2,594)	(2,284)
NET INCOME		13,338	11,732
Other Comprehensive Income (loss), net of tax		(15,521)	(1,728)
Total comprehensive income		(2,183)	10,004
Parent Company [Member]
Income [Abstract]
Interest on notes		29	20
Dividends from subsidiaries		4,180	6,650
Expenses [Abstract]
Interest on notes		29	31
Interest on subordinated debentures		296	158
Operating expenses		396	379
Income before income taxes and equity in undistributed earnings of subsidiaries		3,488	6,102
Income tax benefit		141	112
Equity in undistributed earnings of subsidiaries		9,709	5,518
NET INCOME		13,338	11,732
Other Comprehensive Income (loss), net of tax		(15,521)	(1,728)
Total comprehensive income		$ (2,183)	$ 10,004
[1]Effective income tax rate was 16.3% for both 2022 and 2021

Parent Company Only Condensed_5

Parent Company Only Condensed Financial Information, Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities [Abstract]
Net Income	$ 13,338	$ 11,732
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Common stock issued to ESOP	575	0
Change in other assets	(1,291)	(1,030)
Change in other liabilities	1,223	(113)
Net cash provided by operating activities	15,990	13,187
Cash flows from investing activities [Abstract]
Net cash (used in) investing activities	(83,392)	(52,404)
Cash flows from financing activities [Abstract]
Purchases of treasury stock	0	(954)
Cash dividends paid	(4,720)	(4,018)
Net cash provided by (used in) by financing activities	(38,642)	52,948
Cash and cash equivalents [Abstract]
Change in cash and cash equivalents	(106,044)	13,731
Cash and cash equivalents at beginning of year	152,034	138,303
Cash and cash equivalents at end of year	45,990	152,034
Parent Company [Member]
Cash flows from operating activities [Abstract]
Net Income	13,338	11,732
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Equity in undistributed earnings of subsidiaries	(9,709)	(5,518)
Common stock issued to ESOP	575	0
Change in other assets	(221)	(6)
Change in other liabilities	72	1,598
Net cash provided by operating activities	4,055	7,806
Cash flows from investing activities [Abstract]
Change in notes receivable	(242)	(520)
Net cash (used in) investing activities	(242)	(520)
Cash flows from financing activities [Abstract]
Change in notes payable	238	(1,060)
Purchases of treasury stock	0	(954)
Cash dividends paid	(4,720)	(4,018)
Net cash provided by (used in) by financing activities	(4,482)	(6,032)
Cash and cash equivalents [Abstract]
Change in cash and cash equivalents	(669)	1,254
Cash and cash equivalents at beginning of year	5,366	4,112
Cash and cash equivalents at end of year	$ 4,697	$ 5,366

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Segment Information [Abstract]
Net interest income		$ 44,778	$ 41,013
Provision for (recovery of) loan losses		(32)	(419)
Noninterest income		10,162	9,864
Noninterest expense		39,040	37,280
Provision for income taxes	[1]	2,594	2,284
Net income		13,338	11,732
Assets		1,210,787	1,249,769
Banking [Member]
Segment Information [Abstract]
Net interest income		42,529	38,883
Provision for (recovery of) loan losses		(100)	(500)
Noninterest income		9,121	8,831
Noninterest expense		36,612	34,847
Provision for income taxes		2,429	2,149
Net income		12,709	11,218
Assets		$ 1,195,974	$ 1,235,231
Banking [Member] | Revenues [Member] | Customer Concentration Risk [Member]
Segment Information [Abstract]
Concentration percentage		94.20%	94.10%
Consumer Finance [Member]
Segment Information [Abstract]
Net interest income		$ 2,249	$ 2,130
Provision for (recovery of) loan losses		68	81
Noninterest income		1,041	1,033
Noninterest expense		2,428	2,433
Provision for income taxes		165	135
Net income		629	514
Assets		$ 14,813	$ 14,538
[1]Effective income tax rate was 16.3% for both 2022 and 2021