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Intangible Assets (Tables) | 6 Months Ended
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Jun. 30, 2012
Intangible Assets [Abstract] |
Summary of amortizable intangible assets |
|  | June 30, 2012 |  |  | December 31, 2011 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Amount |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Amount |
Core deposit intangible |  | $ | 4,795,224 |  |  | $ | (4,458,514 | ) |  | $ | 336,710 |  |  | $ | 4,795,224 |  |  | $ | (4,252,478 | ) |  | $ | 542,746 |
Estimated future amortization expense |
|  | Core Deposit Intangible Asset |
2012 |  | $ | 202,026 |
2013 |  |  | 134,684 |
2014 |  |  | — |
2015 |  |  | — |
2016 |  |  | — |
2017 |  |  | — |
Net carrying amount of core deposit intangible assets |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Balance at beginning of period |  | $ | 438,721 |  |  | $ | 859,483 |  |  | $ | 542,746 |  |  | $ | 977,509 |
Additions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization |  |  | (102,011 | ) |  |  | (108,687 | ) |  |  | (206,036 | ) |  |  | (226,713 | )
Balance at end of period |  | $ | 336,710 |  |  | $ | 750,796 |  |  | $ | 336,710 |  |  | $ | 750,796 |
Changes in mortgage servicing rights |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Balance at beginning of period |  | $ | 2,746,606 |  |  | $ | 2,327,929 |  |  | $ | 2,308,377 |  |  | $ | 2,355,990 |
Re-measurement to fair value upon election to measure servicing rights at fair value |  |  | — |  |  |  | — |  |  |  | 741,758 |  |  |  | — |
Originated mortgage servicing rights |  |  | 146,602 |  |  |  | 99,376 |  |  |  | 328,341 |  |  |  | 220,554 |
Changes in fair value: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to change in model inputs and assumptions (1) |  |  | 106,045 |  |  |  | — |  |  |  | 275,627 |  |  |  | — |
Other changes in fair value (2) |  |  | (332,755 | ) |  |  | — |  |  |  | (987,605 | ) |  |  | — |
Amortization |  |  | — |  |  |  | (155,390 | ) |  |  | — |  |  |  | (304,629 | )
Balance at end of period |  | $ | 2,666,498 |  |  | $ | 2,271,915 |  |  | $ | 2,666,498 |  |  | $ | 2,271,915 |
(1) | The change in fair value resulting from changes in valuation inputs or assumptions used in valuation model primarily reflects the change in discount rates and prepayment speed assumptions primarily due to changes in interest rates.
(2) | Other changes in fair value reflect changes due to customer payments and passage of time. This also includes a one time adjustment of a $538,032 correction of an immaterial prior period error due to changing from the straight-line amortization method to an accelerated amortization method of accounting for amortizing MSRs in prior years. If the aforementioned was corrected as of December 31, 2011, the balance at the beginning of the period would have been $1,770,345.
Assumption used in estimating the fair value of mortgage service rights |
|  | June 30, 2012 |
Weighted-Average Constant Prepayment Rate |  |  | 18.13 | %
Weighted-Average Contractual Life (in years) |  |  | 20.00 |
Weighted-Average Note Rate |  |  | 4.49 | %
Weighted-Average Discount Rate |  |  | 8.04 | %

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- Definition Tabular disclosure of all information related to the key inputs and assumptions used in measuring the fair value of assets obtained or liabilities incurred, as the result of a sale of financial assets, relating to the transferor's continuing involvement, if any, at the time of securitization, asset-backed financing arrangement, or similar transfer (including at a minimum, but not limited to, and if applicable, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, including expected static pool losses). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=13989330&loc=d3e107207-111719 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 140 -Paragraph 17 -Subparagraph h(3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS140-4/FIN46(R)-8 -Paragraph B11 -Subparagraph b(3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 44 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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