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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The current and deferred components of the income tax provision for each of the three years ended December 31 are as follows:
(in thousands) | 2017 |  | 2016 |  | 2015 |
Current tax provision |  |  |
Federal | $ | 5,379 |  | $ | 9,710 |  | $ | 7,097 |
State | 2,623 |  | 3,794 |  | 2,931 |
Total current | 8,002 |  | 13,504 |  | 10,028 |
Deferred tax provision (benefit) |  |  |
Federal | 4,444 |  | (206 | ) | 382 |
State | 416 |  | 48 |  | 80 |
Total deferred | 4,860 |  | (158 | ) | 462 |
Total income tax provision | $ | 12,862 |  | $ | 13,346 |  | $ | 10,490 |
Schedule of Deferred Tax Assets and Liabilities | The following table shows the tax effect of our cumulative temporary differences as of December 31:
(in thousands) | 2017 |  | 2016 |
Deferred tax assets: |  |
Allowance for loan losses and off-balance sheet credit commitments | $ | 4,945 |  | $ | 6,871 |
Net operating loss carryforwards | 2,629 |  | 3,582 |
Net unrealized loss on securities available-for-sale | 1,405 |  | 2,543 |
Deferred compensation plan and salary continuation plan | 1,744 |  | 1,773 |
State franchise tax | 557 |  | 1,300 |
Accrued but unpaid expenses | 212 |  | 1,251 |
Fair value adjustment on acquired loans | 570 |  | 799 |
Deferred rent and other lease incentives | 328 |  | 547 |
Depreciation and disposals on premises and equipment | 632 |  | 528 |
Other real estate owned | — |  | 448 |
Stock-based compensation | 463 |  | 398 |
Interest received on non-accrual loans | 130 |  | 185 |
Other | 266 |  | 196 |
Total gross deferred tax assets | 13,881 |  | 20,421 |
Deferred tax liabilities: |  |
Deferred loan origination costs and fees | (2,153 | ) | (2,784 | )
Unaccreted discount on subordinated debentures | (742 | ) | (1,119 | )
Core deposit intangible asset | (1,919 | ) | (1,085 | )
Accretion on investment securities | (56 | ) | (54 | )
Other | (221 | ) | (42 | )
Total gross deferred tax liabilities | (5,091 | ) | (5,084 | )
Net deferred tax assets | $ | 8,790 |  | $ | 15,337 |
Schedule of Effective Income Tax Rate Reconciliation | The effective tax rate for 2017, 2016 and 2015 differs from the current federal statutory income tax rate as follows:
| 2017 |  | 2016 |  | 2015 |
Federal statutory income tax rate | 35.0 | % | 35.0 | % | 35.0 | %
Increase (decrease) due to: |  |  |
California franchise tax, net of federal tax benefit | 6.9 | % | 6.8 | % | 6.8 | %
Write down of federal deferred tax assets, net 1 | 10.5 | % | — | % | — | %
Tax exempt interest on municipal securities and loans | (6.1 | )% | (4.0 | )% | (4.2 | )%
Tax exempt earnings on bank owned life insurance | (1.0 | )% | (0.8 | )% | (1.0 | )%
Non-deductible acquisition related expenses | 0.8 | % | — | % | — | %
Low income housing and qualified zone academy bond tax credits | (0.4 | )% | (0.3 | )% | (0.2 | )%
Stock-based compensation excess tax benefit 2 | (0.3 | )% | — | % | — | %
Other | (0.8 | )% | (0.1 | )% | (0.1 | )%
Effective Tax Rate | 44.6 | % | 36.6 | % | 36.3 | %
1 Due to the enactment of the Tax Cuts and Jobs Act of 2017, which reduces the federal corporate income tax rate to 21% for tax years beginning on or after January 1, 2018, we wrote down net deferred tax assets as of December 22, 2017 by $3.0 million and has been recorded in income tax expense in 2017. 2 Due to the adoption of ASU 2016-09 in 2017, all excess (or deficient) tax benefits associated with stock-based compensation awards are recognized as income tax benefit (expense).

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- 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=84230637&loc=d3e32639-109319 + Details
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- 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=84230637&loc=d3e32537-109319 + Details
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- 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=84230637&loc=d3e32687-109319 + Details
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