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Earnings Per Share and Restricted Stock Plan | 3 Months Ended
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Mar. 31, 2017
Earnings Per Share [Abstract] |
Earnings Per Share and Restricted Stock Plan | Earnings Per Share and Restricted Stock Plan The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 6,064,656 and 6,040,555 weighted average shares of common stock outstanding for the three months ended March 31, 2017 and 2016, respectively. All outstanding unvested restricted stock awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. The Corporation has a restricted stock plan available to selected officers and employees of the Bank to advance the best interest of the Corporation and its shareholders. The plan provides those persons who have responsibility for its growth with additional incentive by allowing them to acquire ownership in the Corporation and thereby encouraging them to contribute to the success of the Corporation. Plan expense is recognized over the vesting period of the stock issued under the plan. As of December 31, 2016, 13,108 shares were issued under this plan, of which 8,150 were fully vested. 2,479 shares vested during the three months ended March 31, 2017; the remaining 2,479 will vest over the next year. $59,000 of compensation expenses related to the grants were recognized during the three months ended March 31, 2017.

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