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Note 12 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(Dollar amounts in thousands)		2013				2012				2011
Current payable		$	1,556			$	1,660			$	693
Deferred			423				2				(97	)
Total provision		$	1,979			$	1,662			$	596

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(Dollar amounts in thousands)		2013				2012
Deferred tax assets:
Allowance for loan and lease loss		$	2,396			$	2,645
Net unrealized loss on securities			1,152				-
Supplemental retirement plan			247				218
Investment security basis adjustment			66				66
Nonaccrual interest income			472				508
Deferred origination fees, net			171				189
OREO adjustments			107				116
Accrued compensation			197				-
Net operating losses			-				86
Other			19				47
Gross deferred tax assets			4,827				3,875
Deferred tax liabilities:
Premises and equipment			503				434
Net unrealized gain on securities			-				2,777
FHLB stock dividends			225				225
Intangibles			304				256
Other			107				2
Gross deferred tax liabilities			1,139				3,694
Net deferred tax assets		$	3,688			$	181

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

(Dollar amounts in thousands)		2013								2012								2011
						% of								% of								% of
						Pretax								Pretax								Pretax
		Amount				Income				Amount				Income				Amount				Income
Provision at statutory rate		$	3,062				34.0	%		$	2,700				34.0	%		$	1,606				34.0	%
Tax-free income			(1,138	)			(12.6	)			(1,095	)			(13.8	)			(1,071	)			(22.7	)
Nondeductible interest expense			45				0.5				48				0.6				61				1.3
Other			10				0.1				9				0.1				-				-
Actual tax expense and effective rate		$	1,979				22.0	%		$	1,662				20.9	%		$	596				12.6%

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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=6907707&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.

+ 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=6907707&loc=d3e32537-109319

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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

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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