XML 42 R33.htm IDEA: XBRL DOCUMENT v3.22.2

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

X

- Definition

The balance of financing receivables that were acquired with deteriorated credit quality.

+ References

No definition available.

+ Details

Name:	cofs_FinancingReceivableAcquiredWithDeterioratedCreditQuality
Namespace Prefix:	cofs_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of increase in allowance for credit loss on financing receivable from recovery.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 79
-URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)(4)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of writeoff of financing receivable, charged against allowance for credit loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)(3)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 79
-URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The balance of financing receivables that were collectively evaluated for impairment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

+ Details

Name:	us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The balance of financing receivables that were individually evaluated for impairment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

+ Details

Name:	us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 6.L.1)
-URI https://asc.fasb.org/extlink&oid=122038336&loc=d3e74567-122707

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (b)(1)(ii)
-URI https://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)(1)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

+ Details

Name:	us-gaap_LoansAndLeasesReceivableAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524

+ Details

Name:	us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)(2)
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.11)
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

+ Details

Name:	us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=cofs_AgriculturalMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=cofs_CommercialAndIndustrialMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=cofs_ConstructionRealEstateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_UnallocatedFinancingReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: