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Income Taxes (Tables)

12 Months Ended

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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Income Tax Expense Allocation [Table Text Block]

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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

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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.

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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.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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