XML 57 R44.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Income Taxes [Abstract] |
Income Tax Expense (Benefit) |
|  | 2016 |  |  | 2015 |  | 2014 |
Current tax expense (benefit): |  |  |  |  |  |  |  |
Federal | $ | 13,846 |  | $ | 8,720 | $ | 7,546 |
State |  | 82 |  |  | 21 |  | (75 | )
Total current tax expense |  | 13,928 |  |  | 8,741 |  | 7,471 |
Deferred tax (benefit) expense: |  |  |  |  |  |  |  |
Federal |  | (2,175 | ) |  | 1,440 |  | 2,538 |
State |  | 457 |  |  | 358 |  | (384 | )
Total deferred tax (benefit) expense |  | (1,718 | ) |  | 1,798 |  | 2,154 |
Total income tax expense | $ | 12,210 |  | $ | 10,539 | $ | 9,625 |
Income Tax Expense Differed From Statutory Federal Income Tax Rate |
| 2016 |  | 2015 |  | 2014 |
Statutory federal tax rate | 35.0 | % | 35.0 | % | 35.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |
Tax exempt interest income | (5.6 | ) | (6.1 | ) | (5.1 | )
Tax credits and adjustments | 0.3 |  | (0.7 | ) | (3.5 | )
Non-taxable earnings on company owned life insurance | (2.2 | ) | (1.8 | ) | (1.6 | )
State taxes, net of federal tax benefit | 0.8 |  | 0.7 |  | (0.8 | )
Nondeductible expenses | 0.2 |  | 0.3 |  | 0.5 |
Goodwill and contingent consideration adjustments | (0.9 | ) | (0.3 | ) | - |
Other, net | 0.1 |  | - |  | 0.2 |
Effective tax rate | 27.7 | % | 27.1 | % | 24.7 | %
Income Tax Expense Allocation |
|  | 2016 |  |  | 2015 |  |  | 2014
Income tax expense | $ | 12,210 |  | $ | 10,539 |  | $ | 9,625
Shareholder's equity |  | (1,649 | ) |  | (1,456 | ) |  | 925
Net Deferred Tax Assets |
|  | 2016 |  | 2015
Deferred tax assets: |  |  |  |
Allowance for loan losses | $ | 11,938 | $ | 10,452
Deferred compensation |  | 1,357 |  | 972
Investment in limited partnerships |  | 943 |  | 954
SERP agreements |  | 682 |  | 767
Interest on nonaccrual loans |  | 453 |  | 615
Benefit of tax credit carryforwards |  | - |  | 502
Share-based compensation |  | 604 |  | 538
Net unrealized loss on securities available for sale |  | 2,326 |  | 420
Other than temporary impairment of investment securities |  | - |  | -
Other |  | 120 |  | 328
Gross deferred tax assets |  | 18,423 |  | 15,548
Deferred tax liabilities: |  |  |  |
Prepaid pension costs |  | 4,727 |  | 5,065
Intangible assets |  | 4,059 |  | 2,667
Depreciation and amortization |  | 1,085 |  | 1,004
Net unrealized gain on securities available for sale |  | - |  | -
Loan servicing assets |  | 415 |  | 479
Other |  | 234 |  | -
Gross deferred tax liabilities |  | 10,520 |  | 9,215
Net deferred tax asset | $ | 7,903 | $ | 6,333

X
- Definition Income Tax Expense Allocation [Table Text Block] + References No definition available. + Details
Name: | fisi_IncomeTaxExpenseAllocationTableTextBlock
Namespace Prefix: | fisi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration