Segment and Related Information (Tables)

6 Months Ended

Jun. 30, 2021

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following is a table of selected financial data for the Company’s subsidiaries and consolidated results at the dates and for the periods indicated.

	Community Bank		Exchange Underwriters, Inc.		CB Financial Services, Inc.		Net Eliminations		Consolidated
(Dollars in thousands)
June 30, 2021
Assets	$	1,461,219	$	4,571	$	132,559	$	(136,736)	$	1,461,613
Liabilities	1,338,677		1,712		23		(11,335)		1,329,077
Stockholders' Equity	122,542		2,859		132,536		(125,401)		132,536
December 31, 2020
Assets	$	1,416,132	$	5,379	$	134,546	$	(139,337)	$	1,416,720
Liabilities	1,287,148		2,325		16		(7,299)		1,282,190
Stockholders' Equity	128,984		3,054		134,530		(132,038)		134,530
Three Months Ended June 30, 2021
Interest and Dividend Income	$	10,798	$	1	$	5,825	$	(5,804)	$	10,820
Interest Expense	886		—		—		—		886
Net Interest and Dividend Income	9,912		1		5,825		(5,804)		9,934
(Recovery) Provision for Loan Losses	(1,200)		—		—		—		(1,200)
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	11,112		1		5,825		(5,804)		11,134
Noninterest Income	1,002		1,209		8		—		2,219
Noninterest Expense	12,757		962		3		—		13,722
Undistributed Net Income (Loss) of Subsidiary	177		—		(6,050)		5,873		—
(Loss) Income Before Income Tax (Benefit) Expense	(466)		248		(220)		69		(369)
Income Tax (Benefit) Expense	(220)		71		3		—		(146)
Net (Loss) Income	$	(246)	$	177	$	(223)	$	69	$	(223)
Six Months Ended June 30, 2021
Interest and Dividend Income	$	21,768	$	3	$	7,145	$	(7,108)	$	21,808
Interest Expense	1,897		—		—		—		1,897
Net Interest and Dividend Income	19,871		3		7,145		(7,108)		19,911
(Recovery) Provision for Loan Losses	(1,200)		—		—		—		(1,200)
Net Interest and Dividend Income After (Recovery) Provision for Loan Losses	21,071		3		7,145		(7,108)		21,111
Noninterest Income	2,345		2,800		248		—		5,393
Noninterest Expense	21,147		1,964		6		—		23,117
Undistributed Net Income (Loss) of Subsidiary	585		—		(4,750)		4,165		—
Income Before Income Tax Expense	2,854		839		2,637		(2,943)		3,387
Income Tax Expense	496		254		15		—		765
Net Income	$	2,358	$	585	$	2,622	$	(2,943)	$	2,622

Three Months Ended June 30, 2020
Interest and Dividend Income	$	11,711	$	1	$	1,309	$	(1,294)	$	11,727
Interest Expense	1,406		—		—		—		1,406
Net Interest and Dividend Income	10,305		1		1,309		(1,294)		10,321
Provision for Loan Losses	300		—		—		—		300
Net Interest and Dividend Income After Provision for Loan Losses	10,005		1		1,309		(1,294)		10,021
Noninterest Income	1,508		1,121		19		—		2,648
Noninterest Expense	8,160		911		—		—		9,071
Undistributed Net Income of Subsidiary	148		—		1,580		(1,728)		—
Income Before Income Tax Expense (Benefit)	3,501		211		2,908		(3,022)		3,598
Income Tax Expense	627		63		5		—		695
Net Income	$	2,874	$	148	$	2,903	$	(3,022)	$	2,903
Six Months Ended June 30, 2020
Interest and Dividend Income	$	24,025	$	1	$	1,324	$	(1,294)	$	24,056
Interest Expense	3,202		—		—		—		3,202
Net Interest and Dividend Income	20,823		1		1,324		(1,294)		20,854
Provision for Loan Losses	2,800		—		—		—		2,800
Net Interest and Dividend Income After Provision for Loan Losses	18,023		1		1,324		(1,294)		18,054
Noninterest Income (Loss)	2,553		2,402		(435)		—		4,520
Noninterest Expense	16,181		1,887		6		—		18,074
Undistributed Net Income of Subsidiary	360		—		2,703		(3,063)		—
Income Before Income Tax Expense (Benefit)	4,755		516		3,586		(4,357)		4,500
Income Tax Expense (Benefit)	758		156		(90)		—		824
Net Income	$	3,997	$	360	$	3,676	$	(4,357)	$	3,676