XML 67 R47.htm IDEA: XBRL DOCUMENT v3.3.1.900

Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2015

Information about Pension Plan

Information about the pension plan is as follows:

		2015				2014
Change in benefit obligation:
Beginning benefit obligation		$	16,953			$	18,456
Service cost			—				306
Interest cost			604				639
Curtailment gain			—				(4,039	)
Settlement loss			117				55
Actuarial (gain)/loss			(6	)			3,007
Benefits paid			(1,340	)			(1,471	)
Ending benefit obligation			16,328				16,953
Change in plan assets, at fair value:
Beginning plan assets			16,184				15,466
Actual return			129				703
Employer contribution			700				1,515
Benefits paid			(1,340	)			(1,471	)
Administrative expenses			(26	)			(29	)
Ending plan assets			15,647				16,184
Funded status at end of year		$	(681	)		$	(769	)

Components of Net Periodic Pension Expense

The components of net periodic pension expense were as follows:

		2015				2014				2013
Service cost		$	—			$	306			$	1,204
Interest cost			604				639				884
Expected return on plan assets			(1,088	)			(1,021	)			(965	)
Net amortization and deferral			270				334				698
Net periodic pension cost (benefit)		$	(214	)		$	258			$	1,821
Net loss (gain) recognized in other comprehensive loss			412				(1,228	)			(4,406	)
Total recognized in net periodic benefit cost and other comprehensive loss (before tax)		$	198			$	(970	)		$	(2,585	)

Schedule of Target Allocation and Expected Long-Term Rate of Return by Asset Category

The Company’s pension plan asset allocation at year-end 2015 and 2014 and target allocation for 2016 by asset category are as follows:

						Percentage of Plan
		Target				Assets
		Allocation				at Year-end
Asset Category		2016				2015				2014
Equity securities			20-50	%			48.2	%			46.7	%
Debt securities			30-60				47.0				48.3
Money market funds			20-30				4.8				5.0
Total							100.0	%			100.0	%

Plan's Assets at Fair Value Hierarchy

The following tables set forth by level, within the fair value hierarchy, the pension plan’s assets at fair value as of December 31, 2015 and 2014:

		December 31, 2015
		Level 1				Level 2				Level 3				Total
Assets:
Money market funds		$	94			$	—			$	—			$	94
Bond mutual funds			23				—				—				23
Common/collective trust:
Bonds			7,338				—				—				7,338
Equities			6,315				—				—				6,315
Equity market funds:
International			357				—				—				357
Large cap			1,155				—				—				1,155
Mid cap			242				—				—				242
Small cap			123				—				—				123
Total assets at fair value		$	15,647			$	—			$	—			$	15,647

		December 31, 2014
		Level 1				Level 2				Level 3				Total
Assets:
Cash		$	3			$	—			$	—			$	3
Money market funds			91				—				—				91
Bond mutual funds			23				—				—				23
Common/collective trust:
Bonds			7,802				—				—				7,802
Equities			6,383				—				—				6,383
Equity market funds:
Commodity mutual funds			19				—				—				19
International			342				—				—				342
Large cap			1,150				—				—				1,150
Mid cap			253				—				—				253
Small cap			118				—				—				118
Total assets at fair value		$	16,184			$	—			$	—			$	16,184

Summary of Expected Benefit Payments

Expected benefit payments, which reflect expected future service, are as follows:

2016		$	1,520
2017			1,820
2018			528
2019			1,367
2020			1,033
2021 through 2025			5,565
Total		$	11,833

Benefit Obligations [Member]

Weighted Average Assumptions Used to Determine Benefit Obligations

The weighted average assumptions used to determine benefit obligations at year-end were as follows:

		2015				2014				2013
Discount rate on benefit obligation			4.16	%			3.69	%			4.38	%
Long-term rate of return on plan assets			7.00	%			7.00	%			7.00	%
Rate of compensation increase			0.00	%			0.00	%			3.00	%

Net Periodic Pension Cost [Member]

Weighted Average Assumptions Used to Determine Benefit Obligations

The weighted average assumptions used to determine net periodic pension cost were as follows:

		2015				2014				2013
Discount rate on benefit obligation			3.69	%			4.38	%			3.72	%
Long-term rate of return on plan assets			7.00	%			7.00	%			7.00	%
Rate of compensation increase			0.00	%			3.00	%			3.00	%

X

- Definition

Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2417-114920

+ Details

Name:	us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis=civb_BenefitObligationsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis=civb_NetPeriodicPensionCostMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: