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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense for the years ended December 31, 2017, 2016 and 2015 consists of the following:

		Year Ended December 31,
		2017				2016				2015
		(In Thousands)
Current:
Federal		$	131			$	2,839			$	5,881
State		448				425				1,338
Current tax expense		579				3,264				7,219
Deferred:
Federal		1,657				(1,000		)		1,036
State		90				(108		)		122
Deferred tax expense (benefit)		1,747				(1,108		)		1,158
Total income tax expense		$	2,326			$	2,156			$	8,377

Schedule of Deferred Tax Assets and Liabilities

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

		December 31, 2017				December 31, 2016
		(In Thousands)
Deferred tax assets:
Allowance for loan and lease losses		$	4,795			$	8,177
SBA recourse reserve		729				720
Excess book basis over tax basis for net assets acquired		96				336
Deferred compensation		482				951
State net operating loss carryforwards		615				548
Non-accrual loan interest		942				815
Capital loss carryforwards		21				32
Unrealized losses on securities		423				349
Other		354				394
Total deferred tax assets before valuation allowance		8,457				12,322
Valuation allowance		—				—
Total deferred tax assets		8,457				12,322
Deferred tax liabilities:
Leasing and fixed asset activities		5,338				7,389
Loan servicing asset		471				780
Other		64				101
Total deferred tax liabilities		5,873				8,270
Net deferred tax asset		$	2,584			$	4,052

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 as of December 31, 2017, 2016 and 2015 was as follows:

		December 31, 2017				December 31, 2016				December 31, 2015
		(In Thousands)
Change in net deferred tax assets		$	(1,468	)		$	1,419			$	(970	)
Deferred taxes allocated to other comprehensive income		(279		)		(311		)		(188		)
Deferred income tax (expense) benefit		$	(1,747	)		$	1,108			$	(1,158	)

Schedule of Effective Income Tax Rate Reconciliation

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

		Year Ended December 31,
		2017				2016				2015
		(Dollars in Thousands)
Income before income tax expense		$	14,231			$	17,065			$	24,891
Tax expense at statutory federal rate of 35.00%, 35.00% and 34.42% applied to income before income tax expense, respectively		$	4,981			$	5,973			$	8,568
State income tax, net of federal effect		511				206				968
Tax-exempt security and loan income, net of TEFRA adjustments		(1,045		)		(1,114		)		(879		)
Bank-owned life insurance		(438		)		(341		)		(330		)
Tax credits, net		(2,390		)		(2,696		)		(246		)
Deferred tax revaluation adjustment		629				—				—
Other		78				128				296
Total income tax expense		$	2,326			$	2,156			$	8,377
Effective tax rate		16.34		%		12.63		%		33.65		%

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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=84230637&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.

+ References

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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