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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Taxes [Abstract] |
Income Tax Expense (Benefit) |
|  | 2014 |  |  | 2013 |  | 2012
Current tax expense (benefit): |  |  |  |  |  |  |
Federal | $ | 7,546 |  | $ | 8,917 | $ | 4,021
State |  | (75 | ) |  | 1,913 |  | 955
Total current tax expense |  | 7,471 |  |  | 10,830 |  | 4,976
Deferred tax expense (benefit): |  |  |  |  |  |  |
Federal |  | 2,538 |  |  | 1,251 |  | 5,262
State |  | (384 | ) |  | 296 |  | 1,081
Total deferred tax expense |  | 2,154 |  |  | 1,547 |  | 6,343
Total income tax expense | $ | 9,625 |  | $ | 12,377 | $ | 11,319
Income Tax Expense Differed From Statutory Federal Income Tax Rate |
| 2014 |  | 2013 |  | 2012 |
Statutory federal tax rate | 35.0 | % | 35.0 | % | 35.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |
Tax exempt interest income | (5.1 | ) | (4.8 | ) | (4.6 | )
Tax credits and adjustments | (3.5 | ) | - |  | - |
Non-taxable earnings on company owned life insurance | (1.6 | ) | (1.6 | ) | (1.8 | )
State taxes, net of federal tax benefit | (0.8 | ) | 3.8 |  | 3.8 |
Nondeductible expenses | 0.5 |  | 0.2 |  | 0.3 |
Other, net | 0.2 |  | 0.1 |  | (0.1 | )
Effective tax rate | 24.7 | % | 32.7 | % | 32.6 | %
Income Tax Expense Allocation |
|  | 2014 |  | 2013 |  |  | 2012
Income tax expense | $ | 9,625 | $ | 12,377 |  | $ | 11,319
Shareholder's equity |  | 925 |  | (8,817 | ) |  | 1,514
Net Deferred Tax Assets |
|  | 2014 |  | 2013
Deferred tax assets: |  |  |  |
Allowance for loan losses | $ | 10,666 | $ | 10,591
Other than temporary impairment of investment securities |  | 1,917 |  | 2,728
Deferred compensation |  | 938 |  | 873
Investment in limited partnerships |  | 953 |  | 287
SERP agreements |  | 704 |  | 709
Interest on nonaccrual loans |  | 664 |  | 662
Benefit of tax credit carryforwards |  | 569 |  | -
Share-based compensation |  | 565 |  | 753
Net unrealized loss on securities available for sale |  | - |  | 3,501
Other |  | 520 |  | 527
Gross deferred tax assets |  | 17,496 |  | 20,631
Deferred tax liabilities: |  |  |  |
Prepaid pension costs |  | 5,346 |  | 6,185
Intangible assets |  | 2,662 |  | 63
Depreciation and amortization |  | 1,249 |  | 1,606
Net unrealized gain on securities available for sale |  | 1,039 |  | -
Loan servicing assets |  | 525 |  | 620
Gross deferred tax liabilities |  | 10,821 |  | 8,474
Net deferred tax asset | $ | 6,675 | $ | 12,157

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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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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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