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v3.20.4

Income Taxes (Details) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 USD ($) limitedPartnership | Sep. 30, 2020 USD ($) | Jun. 30, 2020 USD ($) | Mar. 31, 2020 USD ($) | Dec. 31, 2019 USD ($) limitedPartnership | Sep. 30, 2019 USD ($) | Jun. 30, 2019 USD ($) | Mar. 31, 2019 USD ($) | Dec. 31, 2020 USD ($) limitedPartnership | Dec. 31, 2019 USD ($) limitedPartnership | Dec. 31, 2018 USD ($)
Federal income tax |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  | $ 4,923 | $ 3,978 | $ 4,407
Deferred |  |  |  |  |  |  |  |  | (262) | 336 | (492)
Federal income tax expense |  |  |  |  |  |  |  |  | 4,661 | 4,314 | 3,915
State franchise tax |  |  |  |  |  |  |  |  | 460 | 421 | 391
Income tax expense | $ 1,285 | $ 1,379 | $ 1,256 | $ 1,201 | $ 1,261 | $ 1,180 | $ 1,180 | $ 1,114 | 5,121 | 4,735 | 4,306
Reconciliation between US expected tax rate and actual tax expense |  |  |  |  |  |  |  |  |  |  |
Expected tax expense |  |  |  |  |  |  |  |  | 6,773 | 6,355 | 5,847
Non-taxable income |  |  |  |  |  |  |  |  | (1,808) | (1,749) | (1,699)
State franchise tax, net of federal tax benefit |  |  |  |  |  |  |  |  | 348 | 332 | 309
Equity compensation |  |  |  |  |  |  |  |  | (43) | (45) | (55)
Tax credits, net of amortization |  |  |  |  |  |  |  |  | (144) | (85) | (85)
Other |  |  |  |  |  |  |  |  | (5) | (73) | (11)
Income tax expense | 1,285 | $ 1,379 | $ 1,256 | $ 1,201 | 1,261 | $ 1,180 | $ 1,180 | $ 1,114 | 5,121 | 4,735 | $ 4,306
Components of deferred tax assets and liabilities |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses | 3,413 |  |  |  | 2,444 |  |  |  | 3,413 | 2,444 |
OREO | 9 |  |  |  | 0 |  |  |  | 9 | 0 |
Accrued pension and post-retirement | 948 |  |  |  | 926 |  |  |  | 948 | 926 |
Unrealized loss on derivative instruments | 1,865 |  |  |  | 345 |  |  |  | 1,865 | 345 |
Unrealized loss on securities transferred from available for sale to held to maturity | 35 |  |  |  | 48 |  |  |  | 35 | 48 |
Restricted stock grants | 270 |  |  |  | 203 |  |  |  | 270 | 203 |
Core deposit intangible | 24 |  |  |  | 21 |  |  |  | 24 | 21 |
Investment in flow through entities | 82 |  |  |  | 55 |  |  |  | 82 | 55 |
Other assets | 87 |  |  |  | 0 |  |  |  | 87 | 0 |
Total deferred tax asset | 6,733 |  |  |  | 4,042 |  |  |  | 6,733 | 4,042 |
Net deferred loan costs | (1,894) |  |  |  | (1,669) |  |  |  | (1,894) | (1,669) |
Depreciation | (2,013) |  |  |  | (1,434) |  |  |  | (2,013) | (1,434) |
Unrealized gain on securities available for sale | (1,332) |  |  |  | (972) |  |  |  | (1,332) | (972) |
Goodwill | (161) |  |  |  | (120) |  |  |  | (161) | (120) |
Mortgage servicing rights | (411) |  |  |  | (325) |  |  |  | (411) | (325) |
Unrealized gain on derivative instruments | (554) |  |  |  | (371) |  |  |  | (554) | (371) |
Prepaid expense | (195) |  |  |  | (205) |  |  |  | (195) | (205) |
Total deferred tax liability | (6,560) |  |  |  | (5,096) |  |  |  | (6,560) | (5,096) |
Net deferred tax asset (liability) | $ 173 |  |  |  |  |  |  |  | $ 173 |  |
Net deferred tax asset (liability) |  |  |  |  | $ (1,054) |  |  |  |  | $ (1,054) |
Limited partnerships |  |  |  |  |  |  |  |  |  |  |
Limited partnerships held as investments | limitedPartnership | 4 |  |  |  | 4 |  |  |  | 4 | 4 |
Tax credits from investments in limited partnerships |  |  |  |  |  |  |  |  | $ 351 | $ 330 |
Amortization of investments in limited partnerships |  |  |  |  |  |  |  |  | 311 | 307 |
Carrying value of investments in limited partnerships | $ 1,734 |  |  |  | $ 1,951 |  |  |  | $ 1,734 | $ 1,951 |

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible amortization. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income (loss) exempt from income taxes. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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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- Definition Amount of state and local current and deferred income tax expense (benefit) attributable to continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32672-109319 + Details
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