What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2022-03-17 compared with 2021-03-24 · 124 added, 135 removed, 96 unchanged (73% of the section changed)

1 unchanged sentence

Disclosure Controls and Procedures

With the participation of the Chief Executive Officer (the principal executive officer) and the Senior Vice President and Chief Financial Officer (the principal financial officer) of Ohio Valley,

Ohio Valley's management has evaluated the effectiveness of Ohio Valley's disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this Annual Report on Form 10-K.

Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that Ohio Valley’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the

Securities Exchange Act of 1934) were effective as of December 31, 2020 in ensuring that the information required to be disclosed by Ohio Valley in the reports that Ohio Valley files or submits under the Securities Exchange Act of 1934 is recorded,

processed, summarized and reported within the time periods specified in SEC rules and forms and were operating in an effective manner to ensure that such information is accumulated and communicated to our management, including our Chief Executive

Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

With the participation of the Chief Executive Officer (the principal executive officer) and the Senior Vice President and Chief

Financial Officer (the principal financial officer) of Ohio Valley, Ohio Valley's management has evaluated the effectiveness of Ohio Valley's disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of

the period covered by this Annual Report on Form 10-K.

Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have

concluded that Ohio Valley’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) were effective as of December 31, 2021, in ensuring that the information required to be disclosed

by Ohio Valley in the reports that Ohio Valley files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and were operating in an effective

manner to ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Management’s Report on Internal Control Over Financial Reporting

“Management’s Report on Internal Control Over Financial Reporting” located in Ohio Valley’s 2020 Annual Report to Shareholders is incorporated into this Item 9A by reference.

“Management’s Report on Internal Control Over Financial Reporting” located in Ohio Valley’s 2021 Annual Report to Shareholders is

incorporated into this Item 9A by reference.

Report of Registered Public Accounting Firm

The “Report of Independent Registered Public Accounting Firm” located in Ohio Valley’s 2020 Annual Report to Shareholders is incorporated into this Item 9A by reference.

The “Report of Independent Registered Public Accounting Firm” located in Ohio Valley’s 2021 Annual Report to Shareholders is

incorporated into this Item 9A by reference.

Changes In Internal Control Over Financial Reporting

As described in our 2019 Form 10-K, management concluded that Ohio Valley did not maintain effective internal control over financial reporting as of December 31, 2019, due to the ineffectiveness of

the Company’s control over appropriate monitoring of loans through the subsequent events period, including not timely evaluating information received after the fiscal year end that affected the appropriateness of loan grades and impairment

classification used in the allowance for loan losses estimate.

A material weakness is a deficiency in internal control over financial reporting such that there is a reasonable possibility that a material misstatement would not be prevented or

detected in a timely manner.

With regard to the material weakness, our remediation efforts began during the quarter ended March 31, 2020.

We changed how certain controls are designed, performed and documented.

Our credit administration department, in

conjunction with an expanded group of the management team, have heightened the monitoring of troubled credits during the subsequent event period up and until the report filing date.

This included training around timely identifying and communicating

subsequent events and increasing the management staff involved with monitoring the control around subsequent events that may impact the assessment of loan grades or impairment valuations.

During the fourth quarter of 2020, management successfully

completed testing necessary to conclude the material weakness had been remediated.

There were no changes in Ohio Valley's internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) during Ohio Valley's fiscal quarter ended December 31, 2020,

that have materially affected, or are reasonably likely to materially affect, Ohio Valley's internal control over financial reporting.

There was no change in Ohio Valley's internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act)

that occurred during Ohio Valley's fiscal quarter ended December 31, 2021, that has materially affected, or is reasonably likely to materially affect, Ohio Valley's internal control over financial reporting.

ITEM 9B – OTHER INFORMATION

ITEM 9C – DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not applicable.

ITEM 10 – DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The information required under this Item 10 by Items 401, 405, and 407(c)(3), (d)(4) and (d)(5) of SEC Regulation S-K is incorporated herein by reference to the information presented in Ohio Valley’s

definitive proxy statement relating to the annual meeting of shareholders of Ohio Valley to be held on May 19, 2021 (the “2021 Proxy Statement”), under the captions “Proxy Item 1:

Election of Directors,” and “Compensation of Executive Officers and

Directors” of the 2021 Proxy Statement.

The Board of Directors of Ohio Valley has adopted a Code of Ethics covering the directors, officers and employees of Ohio Valley and its affiliates, including, without limitation, the principal

executive officer, the principal financial officer and the principal accounting officer of Ohio Valley.

The information required under this Item 10 by Items 401, 405, and 407(c)(3), (d)(4) and (d)(5) of SEC Regulation S-K is incorporated

herein by reference to the information presented in Ohio Valley’s definitive proxy statement relating to the annual meeting of shareholders of Ohio Valley to be held on May 18, 2022 (the “2022 Proxy Statement”), under the captions “Proxy Item 1:

Election of Directors,” and “Compensation of Executive Officers and Directors” of the 2022 Proxy Statement.

The Board of Directors of Ohio Valley has adopted a Code of Ethics covering the directors, officers and employees of Ohio Valley and its

affiliates, including, without limitation, the principal executive officer, the principal financial officer and the principal accounting officer of Ohio Valley.

The Code of Ethics is posted on Ohio Valley’s website at www.ovbc.com.

Amendments to the Code of Ethics and waivers of the provisions of the

Code of Ethics will also be posted on Ohio Valley’s website.

Amendments to

the Code of Ethics and waivers of the provisions of the Code of Ethics will also be posted on Ohio Valley’s website.

Interested persons may obtain copies of the Code of Ethics without charge by writing to Ohio Valley Banc Corp., Attention:

1 unchanged sentence

ITEM 11 - EXECUTIVE COMPENSATION

The information required under this Item 11 by Items 402 and 407(e)(4) and (e)(5) of SEC Regulation S-K is incorporated herein by reference to the information presented under the captions

“Compensation of Executive Officers and Directors” and “Proxy item 1:

Election of Directors – Committees of the Board – Compensation and Management Succession Committee” of the 2021 Proxy Statement.

The information required under this Item 11 by Items 402 and 407(e)(4) and (e)(5) of SEC Regulation S-K is incorporated herein by

reference to the information presented under the captions “Compensation of Executive Officers and Directors” and “Proxy item 1:

Election of Directors – Committees of the Board – Compensation and Management Succession Committee” of the 2022 Proxy

ITEM 12 - SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The information required under this Item 12 by Item 403 of SEC Regulation S-K is incorporated herein by reference to the information presented under the caption “Ownership of Certain Beneficial

Owners and Management” of the 2021 Proxy Statement.

The information required under this Item 12 by Item 403 of SEC Regulation S-K is incorporated herein by reference to the information

presented under the caption “Ownership of Certain Beneficial Owners and Management” of the 2022 Proxy Statement.

Ohio Valley does not maintain any equity compensation plans requiring disclosure pursuant to Item 201(d) of SEC Regulation S-K.

ITEM 13 - CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The information required under this Item 13 by Item 404 and Item 407(a) of SEC Regulation S-K is incorporated herein by reference to the information presented under the captions “Certain

Relationships and Related Transactions” and “Proxy Item 1:

The information required under this Item 13 by Item 404 and Item 407(a) of SEC Regulation S-K is incorporated herein by reference to the

information presented under the captions “Certain Relationships and Related Transactions” and “Proxy Item 1:

Election of Directors” of the 2022 Proxy Statement.

ITEM 14 – PRINCIPAL ACCOUNTANT FEES AND SERVICES

The information required under this Item 14 by Item 9(e) of Schedule 14A is incorporated herein by reference to the information presented under the captions “Pre-Approval of Services Performed by

Independent Registered Public Accounting Firm” and “Services Rendered by Independent Registered Public Accounting Firm” of the 2021 Proxy Statement.

The information required under this Item 14 by Item 9(e) of Schedule 14A is incorporated herein by reference to the information

presented under the captions “Pre-Approval of Services Performed by Independent Registered Public Accounting Firm” and “Services Rendered by Independent Registered Public Accounting Firm” of the 2022 Proxy Statement.

ITEM 15 – EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(1) Financial Statements

The following consolidated financial statements of Ohio Valley appear in the 2020 Annual Report to Shareholders, Exhibit 13, and are specifically incorporated

herein by reference under Item 8 of this Form 10-K:

The following consolidated financial statements of Ohio Valley appear in the 2021 Annual Report to Shareholders, Exhibit 13, and

are specifically incorporated herein by reference under Item 8 of this Form 10-K:

Consolidated Statements of Condition as of December 31, 2021 and 2020

5 unchanged sentences

Report of Independent Registered Public Accounting Firm

Auditor Name:

Auditor Location:

Cleveland, Ohio

PCAOB Number:

(2) Financial Statement Schedules

Financial statement schedules are omitted as they are not required or are not applicable, or the required information is included in the financial statements.

Financial statement schedules are omitted as they are not required or are not applicable, or the required information is included in the

financial statements.

Reference is made to the Exhibit Index beginning on page 36 of this Form 10-K.

4 unchanged sentences

Exhibit Description

Amended Articles of Incorporation of Ohio Valley (reflects amendments through April 7, 1999) [for SEC reporting compliance only - - not filed with the

Ohio Secretary of State]:

Amended Articles of Incorporation of Ohio Valley (reflects amendments through April 7, 1999) [for SEC reporting compliance only - - not filed with the Ohio Secretary of

Incorporated herein by reference to Exhibit 3(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2007 (File No.

Code of Regulations of Ohio Valley:

Incorporated herein by reference to Exhibit 3(b) to Ohio Valley’s Quarterly Report on Form 10-Q for the

quarter ended June 30, 2010 (File No.

furnish instruments and agreements defining rights of holders of long-term debt:

Incorporated herein by reference to Exhibit 3(b) to Ohio Valley’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2010

to furnish instruments and agreements defining rights of holders of long-term debt:

Filed herewith.

Description of Registered Securities:

Incorporated herein by reference to Exhibit 4.2 to Ohio Valley’s Annual Report on Form 10-K for fiscal

year ended December 31, 2019 (File No.

Incorporated herein by reference to Exhibit 4.2 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2019

The Ohio Valley Bank Company Executive Group Life Split Dollar Plan Agreement, dated December 31, 2011, between Thomas E.

Wiseman and The Ohio

Valley Bank Company:

Incorporated herein by reference to Exhibit 10.1 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2015 (File No.

Schedule A to

Exhibit 10.1 identifying other identical Executive Group Life Split Dollar Agreements between The Ohio Valley Bank Company and certain executive officers of Ohio Valley Banc Corp.:

Filed herewith.

Valley Bank Company Third Amended and Restated Director Retirement Agreement, dated December 18, 2012, between Thomas E.

Wiseman and The Ohio Valley Bank Company:

Filed herewith.

Schedule A to

Exhibit 10.3(a) identifying other identical Third Amended and Restated Director Retirement Agreements between The Ohio Valley Bank Company and directors of Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.1 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2015 (File No.

Schedule A to Exhibit 10.1 identifying other identical Executive Group Life Split Dollar Agreements between The Ohio Valley Bank Company and certain executive officers of Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.2 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2020 (File No.

The Ohio Valley Bank Company Third Amended and Restated Director Retirement Agreement, dated December 18, 2012, between Thomas E.

The Ohio Valley Bank Company:

Incorporated herein by reference to Exhibit 10.3(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2020 (File No.

A to Exhibit 10.3(a) identifying other identical Third Amended and Restated Director Retirement Agreements between The Ohio Valley Bank Company and directors of Ohio Valley Banc Corp.:

Filed herewith.

The Ohio Valley Bank Company Salary Continuation Agreement, dated January 26, 2016, by and between Larry E.

Miller and The Ohio Valley Bank

Incorporated herein by reference to Exhibit 10.4 to Ohio Valley’s Current Report on Form 8-K filed on January 26, 2016 (File No.

Schedule A to

Exhibit 10.4 identifying other identical Salary Continuation Agreements between The Ohio Valley Bank Company and certain executive officers of Ohio Valley Banc Corp.:

Filed herewith.

Miller and The Ohio Valley Bank Company:

Incorporated herein

by reference to Exhibit 10.4 to Ohio Valley’s Current Report on Form 8-K filed on January 26, 2016 (File No.

Exhibit Number

Exhibit Description

Schedule A to Exhibit 10.4(a) identifying other identical Salary Continuation Agreements between The Ohio Valley Bank Company and certain executive officers of Ohio

Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.4(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2020 (File No.

The Ohio Valley Bank Company Second Amended and Restated Director Deferred Fee Agreement, dated December 18, 2012, between Thomas E.

and The Ohio Valley Bank Company:

Wiseman and The Ohio Valley Bank

Incorporated herein by reference to Exhibit 10.6(a) to Ohio Valley’s Quarterly Report on Form 10-Q for period ended September 30, 2015 (File No.

Schedule A to Exhibit 10.6(a) identifying other identical Second Amended and Restated Director Deferred Fee Agreements between The Ohio Valley

Bank Company and directors of Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.6(b) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2018 (File No.

Valley Bank Company Executive Deferred Compensation Agreement, dated December 18, 2012, between Thomas E.

Wiseman and The Ohio Valley Bank Company:

Schedule A to Exhibit 10.5(a) identifying other identical Second Amended and Restated Director Deferred Fee Agreements between The Ohio Valley Bank Company and

directors of Ohio Valley Banc Corp.:

Filed herewith.

First Amendment to The Ohio Valley Bank Company Executive Deferred Compensation Agreement, dated January 26, 2016:

Incorporated herein

by reference to Exhibit 10.2 to Ohio Valley’s Current Report on Form 8-K filed on January 26, 2016 (File No.

The Ohio Valley Bank Company Executive Deferred Compensation Agreement, dated January 26, 2016, between Larry E.

Miller and The Ohio Valley

Bank Company:

The Ohio Valley Bank Company Executive Deferred Compensation Agreement, dated December 18, 2012, between Thomas E.

Wiseman and The Ohio Valley Bank Company:

Incorporated herein by reference to Exhibit 10.7(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2020 (File No.

First Amendment to The Ohio Valley Bank Company Executive

Deferred Compensation Agreement, dated January 26, 2016:

Incorporated herein by reference to Exhibit 10.2 to Ohio Valley’s Current Report on Form 8-K filed on January 26, 2016 (File No.

Schedule A to

Exhibit 10.7(a) identifying other identical Executive Deferred Compensation Agreements between The Ohio Valley Bank Company and executive officers of Ohio Valley Banc Corp.:

Filed herewith.

Schedule A to

Exhibit 10.7(b) identifying the named executive officers of Ohio Valley Banc Corp.

who executed with The Ohio Valley Bank Company the First Amendment to The Ohio Valley Bank Company Executive Deferred Compensation Agreement:

Compensation for Directors and Named Executive Officers of Ohio Valley Banc Corp.:

The Ohio Valley Bank Company Executive Deferred Compensation Agreement, dated January 26, 2016, between Larry E.

Miller and The Ohio Valley Bank Company:

herein by reference to Exhibit 10.1 to Ohio Valley’s Current Report on Form 8-K filed on January 26, 2016 (File No.

Schedule A to Exhibit 10.6(a) identifying other identical Executive Deferred Compensation Agreements between The Ohio Valley Bank Company and executive officers of Ohio

Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.3(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2020 (File No.

Schedule A to Exhibit 10.6(b) identifying the named executive officers of Ohio Valley Banc Corp.

who executed with The Ohio Valley Bank Company the First Amendment to

The Ohio Valley Bank Company Executive Deferred Compensation Agreement:

Incorporated herein by reference to Exhibit 10.3(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2020 (File No.

of Compensation for Directors and Named Executive Officers of Ohio Valley Banc Corp.:

Filed herewith.

Bonus Program of Ohio Valley Banc Corp.:

of Bonus Program of Ohio Valley Banc Corp.:

Filed herewith.

The Ohio Valley Bank Company Supplemental Executive Retirement Plan agreement, dated March 6, 2012, between Thomas E.

Wiseman and The Ohio

Valley Bank Company;

Incorporated herein by reference to Exhibit 10.1 to Ohio Valley’s Current Report on Form 8-K filed on March 9, 2012 (File No.

Exhibit Number

Exhibit Description

The Ohio Valley Bank Company Supplemental Executive Retirement Plan agreement, dated March 6, 2012, between Thomas E.

Wiseman and The Ohio Valley Bank Company:

Incorporated herein by reference to Exhibit 10.1 to Ohio Valley’s Current Report on Form 8-K filed on March 9, 2012 (File No.

The Ohio Valley Bank Company Fourth Amended and Restated Director Retirement Agreement, dated May 13, 2015, between Brent A.

Saunders and The

Ohio Valley Bank Company:

Saunders and The Ohio Valley Bank Company:

Incorporated herein by reference to Exhibit 10.11 to Ohio Valley’s Quarterly Report on Form 10-Q for period ended September 30, 2015 (File No.

Schedule A to

Exhibit 10.11 identifying other identical Fourth Amended and Restated Director Retirement Agreements between The Ohio Valley Bank Company and directors of Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.12 to Ohio

Valley’s Quarterly Report on Form 10-Q for period ended September 30, 2015 (File No.

Schedule A to Exhibit 10.10 identifying other identical Fourth Amended and Restated Director Retirement Agreements between The Ohio Valley Bank Company and directors of

Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.12 to Ohio Valley’s Quarterly Report on Form 10-Q for period ended September 30, 2015 (File No.

The Ohio Valley Bank Company Third Amended and Restated Director Deferred Fee Agreement, dated May 13, 2015, between Brent A.

Saunders and The

Ohio Valley Bank Company:

Saunders and The Ohio Valley Bank Company:

Incorporated herein by reference to Exhibit 10.13 to Ohio Valley’s Quarterly Report on Form 10-Q for period ended September 30, 2015 (File No.

Schedule A to Exhibit 10.13 identifying other identical Third Amended and Restated Director Deferred Fee Agreements between The Ohio Valley

Bank Company and directors of Ohio Valley Banc Corp.:

Schedule A to Exhibit 10.12 identifying other identical Third Amended and Restated Director Deferred Fee Agreements between The Ohio Valley Bank Company and directors of

Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.14 to Ohio Valley’s Quarterly Report on Form 10-Q for period ended September 30, 2015 (File No.

The Ohio Valley Bank Company Director Retirement Agreement, dated December 14, 2016, between Brent R.

Eastman and The Ohio Valley Bank

Incorporated herein by reference to Exhibit 10.15 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

Eastman and The Ohio Valley Bank Company:

Incorporated herein by

reference to Exhibit 10.15 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

The Ohio Valley Bank Company Director Deferred Fee Agreement, dated December 14, 2016, between Brent R.

Eastman and The Ohio Valley Bank

Incorporated herein by reference to Exhibit 10.16 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

2016 Determination of Director’s Fees Agreement for purposes of the Director Deferred Fee Agreements for Directors Thomas, Howe, Wiseman,

Barnitz and Saunders:

Incorporated herein by reference to Exhibit 10.17 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

Determination of Director’s Fees Agreement for purposes of the Director Retirement Agreement for Directors Thomas, Howe, and Wiseman:

Eastman and The Ohio Valley Bank Company:

Incorporated herein by

reference to Exhibit 10.16 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

2016 Determination of Director’s Fees Agreement for purposes of the Director Deferred Fee Agreements for Directors Thomas, Wiseman, Barnitz and Saunders:

Filed herewith.

Determination of Director’s Fees Agreement for purposes of the Director Retirement Agreement for Directors Thomas and Wiseman:

Filed herewith.

Exhibit Number

1 unchanged sentence

2016 Determination of Director’s Fees Agreement for purposes of the Director Retirement Agreement for Directors Barnitz and Saunders:

Incorporated herein by reference to Exhibit 10.21 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

Incorporated herein by reference

to Exhibit 10.21 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2016 (File No.

The Ohio Valley Bank Company Director Retirement Agreement, dated December 19, 2017, between Kimberly A.

Canady and The Ohio Valley Bank

Incorporated herein by reference to Exhibit 10.22 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2017 (File No.

Schedule A to Exhibit 10.22 identifying other Director Retirement Agreements between The Ohio Valley Bank Company and directors of Ohio

Valley Banc Corp.:

Canady and The Ohio Valley Bank Company:

Incorporated herein by

reference to Exhibit 10.22 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2017 (File No.

Schedule A to Exhibit 10.19(a) identifying other Director Retirement Agreements between The Ohio Valley Bank Company and directors of Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.22(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2019 (File No.

The Ohio Valley Bank Company Director Deferred Fee Agreement, dated December 19, 2017, between Kimberly A.

Canady and The Ohio Valley Bank

Incorporated herein by reference to Exhibit 10.24 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2017 (File No.

Schedule A to Exhibit 10.24 identifying other Director Deferred Fee Agreements between The Ohio Valley Bank Company and directors of Ohio

Valley Banc Corp.:

Canady and The Ohio Valley Bank Company:

Incorporated herein by reference to Exhibit

10.24 to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2017 (File No.

Schedule A to Exhibit 10.20(a) identifying other Director Deferred Fee Agreements between The Ohio Valley Bank Company and directors of Ohio Valley Banc Corp.:

Incorporated herein by reference to Exhibit 10.24(a) to Ohio Valley’s Annual Report on Form 10-K for fiscal year ended December 31, 2017 (File No.

Ohio Valley’s

Annual Report to Shareholders for the fiscal year ended December 31, 2020:

Ohio Valley’s Annual Report to Shareholders for the fiscal year ended December 31, 2021:

Filed herewith.

(Not deemed filed except for portions thereof specifically incorporated by reference into this Annual Report on Form 10-K.)

Subsidiaries of Ohio Valley:

Consent of Crowe LLP.:

Rule 13a-14(a)/15d-14(a)

Certification (Principal Executive Officer):

(Not deemed filed

except for portions thereof specifically incorporated by reference into this Annual Report on Form 10-K.)

of Ohio Valley:

Filed herewith.

Rule 13a-14(a)/15d-14(a)

Certification (Principal Financial Officer):

Filed herewith.

Section 1350 Certifications

(Principal Executive Officer and Principal Accounting Officer):

13a-14(a)/15d-14(a) Certification (Principal Executive Officer):

Filed herewith.

13a-14(a)/15d-14(a) Certification (Principal Financial Officer):

Filed herewith.

1350 Certifications (Principal Executive Officer and Principal Accounting Officer):

Filed herewith.

Exhibit Number

12 unchanged sentences

Submitted electronically herewith.

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Compensatory plan or arrangement.

# Attached as Exhibit 101 to Ohio Valley’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020 are the following documents formatted in XBRL

(eXtensive Business Reporting Language):

# Attached as Exhibit 101 to Ohio Valley’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 are the following documents

formatted in XBRL (eXtensive Business Reporting Language):

(i) Consolidated Statements of Condition at December 31, 2021 and December 31, 2020;

(ii) Consolidated Statements of Income for the years ended December 31, 2021, 2020 and 2019;

(iii) Consolidated

Statements of Comprehensive Income for the years ended December 31, 2020, 2019 and 2018;

Consolidated Statements of Comprehensive Income for the years ended December 31, 2021, 2020 and 2019;

(iv) Consolidated Statements of Changes in Shareholders' Equity for the years ended December 31, 2021, 2020 and 2019;

(v) Consolidated Statements of Cash

Flows for the years ended December 31, 2020, 2019 and 2018;

(v) Consolidated

Statements of Cash Flows for the years ended December 31, 2021, 2020 and 2019;

and (vi) Notes to the Consolidated Financial Statements.

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, Ohio Valley has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, Ohio Valley has duly caused this report to be signed on its

behalf by the undersigned, thereunto duly authorized.

OHIO VALLEY BANC CORP.

1 unchanged sentence

Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below on March 24, 2021 by the following persons on behalf of Ohio Valley and in the capacities indicated.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below on March 16, 2022 by the

following persons on behalf of Ohio Valley and in the capacities indicated.

Chief Executive Officer

4 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures