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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The following table provides information on components of income tax expense for each of the three years ended December 31.
(Dollars in thousands) |  | 2015 |  | 2014 |  | 2013 |
Current tax expense (benefit): |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 247 |  | $ | - |  | $ | (459) |
State |  |  | 287 |  |  | 225 |  |  | 90 |
|  |  | 534 |  |  | 225 |  |  | (369) |
Deferred income tax expense (benefit): |  |  |  |  |  |  |  |  |  |
Federal |  |  | 3,369 |  |  | 2,516 |  |  | (4,592) |
State |  |  | 505 |  |  | 320 |  |  | (1,540) |
|  |  | 3,874 |  |  | 2,836 |  |  | (6,132) |
Total income tax expense (benefit) |  | $ | 4,408 |  | $ | 3,061 |  | $ | (6,501) |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | The following table provides a reconciliation of tax computed at the statutory federal tax rate of 34.0% to the actual tax expense (benefit) for each of the three years ended December 31.
(Dollars in thousands) |  | 2015 |  | 2014 |  | 2013 |
Tax at federal statutory rate |  |  | 34.0 | % |  | 34.0 | % |  | (34.0) | %
Tax effect of: |  |  |  |  |  |  |  |  |  |
Tax-exempt income |  |  | (0.4) |  |  | (0.9) |  |  | (0.4) |
Other non-deductible expenses |  |  | 0.2 |  |  | 0.3 |  |  | 0.2 |
State income taxes, net of federal benefit |  |  | 4.5 |  |  | 4.4 |  |  | (5.9) |
Other |  |  | (0.1) |  |  | (0.1) |  |  | (0.2) |
Actual income tax expense (benefit) rate |  |  | 38.2 | % |  | 37.7 | % |  | (40.3) | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | The following table provides information on significant components of the Company’s deferred tax assets and liabilities as of December 31.
(Dollars in thousands) |  | 2015 |  | 2014 |
Deferred tax assets: |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 3,316 |  | $ | 3,072 |
Reserve for off-balance sheet commitments |  |  | 121 |  |  | 121 |
Net operating loss carry forward |  |  | 9,069 |  |  | 13,265 |
Write-downs of other real estate owned |  |  | 308 |  |  | 355 |
Deferred income |  |  | 1,155 |  |  | 1,132 |
Unrealized gains on available-for-sale securities |  |  | 48 |  |  | - |
Accrued expenses |  |  | 946 |  |  | 918 |
Other |  |  | 191 |  |  | 80 |
Total deferred tax assets |  |  | 15,154 |  |  | 18,943 |
Deferred tax liabilities: |  |  |  |  |  |  |
Depreciation |  |  | 271 |  |  | 372 |
Amortization on loans FMV adjustment |  |  | 140 |  |  | - |
Purchase accounting adjustments |  |  | 1,988 |  |  | 1,751 |
Deferred capital gain on branch sale |  |  | 411 |  |  | 425 |
Unrealized gains on available-for-sale securities |  |  | - |  |  | 214 |
Other |  |  | 212 |  |  | 437 |
Total deferred tax liabilities |  |  | 3,022 |  |  | 3,199 |
Net deferred tax assets |  | $ | 12,132 |  | $ | 15,744 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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