XML 48 R38.htm IDEA: XBRL DOCUMENT
v3.23.3

Loans and Allowance for Credit Losses - Schedule of Allowance for Credit Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022
Allowance for credit losses: |  |  |  |  |
Balance, beginning of period | $ 4,281 | $ 2,653 | $ 2,052 | $ 3,673 |
Impact of adopting ASC 326 | 4,112 | 2,619 | 4,112 | 2,619 | $ 2,052
Provision (credit) for credit loss exposure | (154) | 15 | (300) | (970) |
Losses charged off | (33) | (56) | (95) | (130) |
Recoveries | 18 | 7 | 36 | 46 |
Balance, end of period | 4,112 | 2,619 | 4,112 | 2,619 |
Allocation: |  |  |  |  |
Ending balance: individually evaluated for credit losses |  | 406 |  | 406 |
Ending balance: collectively evaluated for credit losses | 4,112 | 2,213 | 4,112 | 2,213 | 2,052
Loans: |  |  |  |  |
Ending balance: individually evaluated for impairment | 24 | 3,807 | 24 | 3,807 | 57
Ending balance: collectively evaluated for impairment | 466,818 | 464,557 | 466,818 | 464,557 | 460,875
ASU No. 2016-13 | Adoption Impact |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Impact of adopting ASC 326 | 2,419 |  | 2,419 |  |
Balance, end of period | 2,419 |  | 2,419 |  |
Commercial |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Balance, beginning of period | 902 | 497 | 215 | 1,046 |
Impact of adopting ASC 326 | 887 | 356 | 887 | 356 | 215
Provision (credit) for credit loss exposure | (26) | (125) | (104) | (696) |
Losses charged off | (1) | (16) | (1) | (16) |
Recoveries | 12 |  | 22 | 22 |
Balance, end of period | 887 | 356 | 887 | 356 |
Allocation: |  |  |  |  |
Ending balance: collectively evaluated for credit losses | 887 | 356 | 887 | 356 | 215
Loans: |  |  |  |  |
Ending balance: individually evaluated for impairment |  | 15 |  | 15 |
Ending balance: collectively evaluated for impairment | 94,840 | 92,455 | 94,840 | 92,455 | 90,548
Commercial | ASU No. 2016-13 | Adoption Impact |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Impact of adopting ASC 326 | 755 |  | 755 |  |
Balance, end of period | 755 |  | 755 |  |
Commercial Real Estate |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Balance, beginning of period | 1,079 | 1,219 | 815 | 1,235 |
Impact of adopting ASC 326 | 1,090 | 1,243 | 1,090 | 1,243 | 815
Provision (credit) for credit loss exposure | 11 | 24 | (113) | 8 |
Balance, end of period | 1,090 | 1,243 | 1,090 | 1,243 |
Allocation: |  |  |  |  |
Ending balance: individually evaluated for credit losses |  | 406 |  | 406 | 0
Ending balance: collectively evaluated for credit losses | 1,090 | 837 | 1,090 | 837 | 815
Loans: |  |  |  |  |
Ending balance: individually evaluated for impairment | 24 | 3,792 | 24 | 3,792 | 57
Ending balance: collectively evaluated for impairment | 272,433 | 270,206 | 272,433 | 270,206 | 270,255
Commercial Real Estate | ASU No. 2016-13 | Adoption Impact |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Impact of adopting ASC 326 | 388 |  | 388 |  |
Balance, end of period | 388 |  | 388 |  |
Residential |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Balance, beginning of period | 2,092 | 814 | 816 | 1,121 |
Impact of adopting ASC 326 | 2,017 | 805 | 2,017 | 805 | 816
Provision (credit) for credit loss exposure | (75) | (7) | (178) | (314) |
Losses charged off |  | (2) |  | (2) |
Balance, end of period | 2,017 | 805 | 2,017 | 805 |
Allocation: |  |  |  |  |
Ending balance: collectively evaluated for credit losses | 2,017 | 805 | 2,017 | 805 | 816
Loans: |  |  |  |  |
Ending balance: collectively evaluated for impairment | 92,746 | 95,666 | 92,746 | 95,666 | 94,012
Residential | ASU No. 2016-13 | Adoption Impact |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Impact of adopting ASC 326 | 1,379 |  | 1,379 |  |
Balance, end of period | 1,379 |  | 1,379 |  |
Consumer |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Balance, beginning of period | 208 | 123 | 206 | 271 |
Impact of adopting ASC 326 | 118 | 215 | 118 | 215 | 206
Provision (credit) for credit loss exposure | (64) | 123 | 95 | 32 |
Losses charged off | (32) | (38) | (94) | (112) |
Recoveries | 6 | 7 | 14 | 24 |
Balance, end of period | 118 | 215 | 118 | 215 |
Allocation: |  |  |  |  |
Ending balance: collectively evaluated for credit losses | 118 | 215 | 118 | 215 | 206
Loans: |  |  |  |  |
Ending balance: collectively evaluated for impairment | 6,799 | $ 6,230 | 6,799 | $ 6,230 | $ 6,003
Consumer | ASU No. 2016-13 | Adoption Impact |  |  |  |  |
Allowance for credit losses: |  |  |  |  |
Impact of adopting ASC 326 | (103) |  | (103) |  |
Balance, end of period | $ (103) |  | $ (103) |  |

X
- References No definition available. + Details
Name: | ubcp_FinancingReceivableAdditionalInformationAbstract
Namespace Prefix: | ubcp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents information financing receivable allocations. + References No definition available. + Details
Name: | ubcp_FinancingReceivableAllocationsAbstract
Namespace Prefix: | ubcp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The valuation allowance for financing receivables, excluding accrued interest, that are expected to be uncollectible that were collectively evaluated for impairment. + References No definition available. + Details
Name: | ubcp_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | ubcp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables, excluding accrued interest, that are expected to be uncollectible that were individually evaluated for impairment. + References No definition available. + Details
Name: | ubcp_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossesIndividuallyEvaluatedForImpairment
Namespace Prefix: | ubcp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L(5)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11C -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from recovery. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of decrease in allowance for credit loss on financing receivable from writeoff. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossWriteoff
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of credit loss expense (reversal of expense) on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11C -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L(5)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialMortgageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |