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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Taxes [Abstract]

Income Tax Expense (Benefit)

		2015		2014			2013
Current tax expense (benefit):
Federal	$	8,720	$	7,546		$	8,917
State		21		(75	)		1,913
Total current tax expense		8,741		7,471			10,830
Deferred tax expense (benefit):
Federal		1,440		2,538			1,251
State		358		(384	)		296
Total deferred tax expense		1,798		2,154			1,547
Total income tax expense	$	10,539	$	9,625		$	12,377

Income Tax Expense Differed From Statutory Federal Income Tax Rate

	2015		2014		2013
Statutory federal tax rate	35.0	%	35.0	%	35.0	%
Increase (decrease) resulting from:
Tax exempt interest income	(6.1	)	(5.1	)	(4.8	)
Tax credits and adjustments	(0.7	)	(3.5	)	-
Non-taxable earnings on company owned life insurance	(1.8	)	(1.6	)	(1.6	)
State taxes, net of federal tax benefit	0.7		(0.8	)	3.8
Nondeductible expenses	0.3		0.5		0.2
Goodwill and contingent consideration adjustments	(0.3	)	-		-
Other, net	-		0.2		0.1
Effective tax rate	27.1	%	24.7	%	32.7	%

Income Tax Expense Allocation

		2015			2014		2013
Income tax expense	$	10,539		$	9,625	$	12,377
Shareholder's equity		(1,456	)		925		(8,817	)

Net Deferred Tax Assets

		2015		2014
Deferred tax assets:
Allowance for loan losses	$	10,452	$	10,666
Deferred compensation		972		938
Investment in limited partnerships		954		953
SERP agreements		767		704
Interest on nonaccrual loans		615		664
Benefit of tax credit carryforwards		502		569
Share-based compensation		538		565
Net unrealized loss on securities available for sale		420		-
Other than temporary impairment of investment securities		-		1,917
Other		328		520
Gross deferred tax assets		15,548		17,496
Deferred tax liabilities:
Prepaid pension costs		5,065		5,346
Intangible assets		2,667		2,662
Depreciation and amortization		1,004		1,249
Net unrealized gain on securities available for sale		-		1,039
Loan servicing assets		479		525
Gross deferred tax liabilities		9,215		10,821
Net deferred tax asset	$	6,333	$	6,675

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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
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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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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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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