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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense applicable to income for the years ended December 31, 2013 and 2012 consists of the following:

		Year Ended December 31,
		2013				2012
		(In Thousands)
Current:
Federal		$	3,605			$	5,473
State		1,356				1,183
Current tax expense		4,961				6,656
Deferred:
Federal		2,257				(1,756		)
State		171				(150		)
Deferred tax expense (benefit)		2,428				(1,906		)
Total income tax expense		$	7,389			$	4,750

Schedule of Deferred Tax Assets and Liabilities

The significant components of the Corporation’s deferred tax assets and liabilities are as follows:

		At December 31,
		2013				2012
		(In Thousands)
Deferred tax assets:
Allowance for loan and lease losses		$	5,372			$	5,890
Deferred compensation		1,144				1,139
State net operating loss carryforwards		730				712
Write-down of foreclosed properties		—				188
Non-accrual loan interest		733				863
Capital loss carryforwards		35				35
Unrealized loss on securities		215				—
Other		486				505
Total deferred tax assets before valuation allowance		8,715				9,332
Valuation allowance		(67		)		(8		)
Total deferred tax assets		8,648				9,324
Deferred tax liabilities:
Leasing and fixed asset activities		4,803				3,266
Unrealized gain on securities		—				1,352
Other		123				123
Total deferred tax liabilities		4,926				4,741
Net deferred tax asset		$	3,722			$	4,583

Schedule of Reconciliation of the Change in Net Deferred Tax Assets to Deferred Tax Expense

A reconciliation of the change in net deferred tax assets to deferred tax expense follows:

		At December 31,
		2013				2012
		(In Thousands)
Change in net deferred tax assets		$	(861	)		$	2,101
Deferred taxes allocated to other comprehensive income		(1,567		)		(195		)
Deferred income tax (expense) benefit		$	(2,428	)		$	1,906

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes differs from that computed at the federal statutory corporate tax rate as follows:

		Year Ended December 31,
		2013				2012
		(Dollars In Thousands)
Income before income tax expense		$	21,135			$	13,676
Tax expense at statutory federal rate of 34.43% and 34% applied to income before income tax expense, respectively		$	7,275			$	4,650
State income tax, net of federal effect		906				647
Tax-exempt security and loan income, net of TEFRA adjustments		(682		)		(431		)
Change in valuation allowance		59				(3		)
Bank-owned life insurance		(291		)		(239		)
Other		122				126
Total income tax expense		$	7,389			$	4,750
Effective tax rate		34.96		%		34.73		%

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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.

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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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