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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Income Taxes [Abstract] |
Composition of income tax expense (benefit) |
(in thousands) |  | 2012 |  |  | 2011 |  |  | 2010 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 651 |  |  | $ | 374 |  |  | $ | (837 | )
State |  |  | 156 |  |  |  | (214 | ) |  |  | 80 |
Total current |  |  | 807 |  |  |  | 160 |  |  |  | (757 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (197 | ) |  |  | 386 |  |  |  | (2,091 | )
State |  |  | (64 | ) |  |  | 45 |  |  |  | (239 | )
Total deferred |  |  | (261 | ) |  |  | 431 |  |  |  | (2,330 | )
Total income tax expense (benefit) |  | $ | 546 |  |  | $ | 591 |  |  | $ | (3,087 | )
Applicable income tax (benefit) expense for financial reporting purposes |
|  | 2012 |  |  | 2011 |  |  | 2010 |
(in thousands) |  | Amount |  |  | % |  |  | Amount |  |  | % |  |  | Amount |  |  | % |
Income (loss) before provision for income tax expense (benefit) |  | $ | 3,368 |  |  |  |  |  |  | $ | 3,448 |  |  |  |  |  |  | $ | (6,639 | ) |  |  |  |
Tax at statutory Federal income tax rate |  | $ | 1,145 |  |  |  | 34.00 | % |  | $ | 1,172 |  |  |  | 34.00 | % |  | $ | (2,257 | ) |  |  | 34.00 | %
Tax-exempt income |  |  | (380 | ) |  |  | (11.27 | ) |  |  | (404 | ) |  |  | (11.72 | ) |  |  | (445 | ) |  |  | 6.70 |
State income tax, net of Federal tax benefit |  |  | 61 |  |  |  | 1.81 |  |  |  | (111 | ) |  |  | (3.23 | ) |  |  | (105 | ) |  |  | 1.58 |
Release of prior year over accrual |  |  | (371 | ) |  |  | (11.01 | ) |  |  | 0 |  |  |  | 0.00 |  |  |  | 0 |  |  |  | 0.00 |
Other, net |  |  | 91 |  |  |  | 2.70 |  |  |  | (66 | ) |  |  | (1.91 | ) |  |  | (280 | ) |  |  | 4.22 |
Provision for income tax expense (benefit) |  | $ | 546 |  |  |  | 16.23 | % |  | $ | 591 |  |  |  | 17.14 | % |  | $ | (3,087 | ) |  |  | 46.50 | %
Components of deferred tax assets and deferred tax liabilities |
(in thousands) |  | 2012 |  |  | 2011 |
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | 5,640 |  |  | $ | 5,248 |
Impairment of other real estate owned |  |  | 2,774 |  |  |  | 2,734 |
Goodwill |  |  | 2,483 |  |  |  | 2,831 |
Deferred taxes on pension |  |  | 997 |  |  |  | 1,380 |
Nonaccrual loan interest |  |  | 940 |  |  |  | 1,033 |
Core deposit intangible |  |  | 904 |  |  |  | 883 |
Pension |  |  | 450 |  |  |  | 276 |
Deferred compensation |  |  | 36 |  |  |  | 27 |
Other |  |  | 449 |  |  |  | 549 |
Total deferred tax assets |  | $ | 14,673 |  |  | $ | 14,961 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Available-for-sale securities |  | $ | 2,088 |  |  | $ | 2,177 |
Premises and equipment |  |  | 958 |  |  |  | 960 |
Mortgage servicing rights |  |  | 908 |  |  |  | 791 |
Assets held for sale |  |  | 110 |  |  |  | 109 |
FHLB stock dividend |  |  | 100 |  |  |  | 100 |
Other |  |  | 1 |  |  |  | 2 |
Total deferred tax liabilities |  |  | 4,165 |  |  |  | 4,139 |
Net deferred tax asset |  | $ | 10,508 |  |  | $ | 10,822 |
Reconciliation of the beginning and ending amount of the unrecognized tax benefits |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Unrecognized tax benefits as of January 1, |  | $ | 0 |  |  | $ | 340,351 |  |  | $ | 562,076 |
Gross amounts of the increases and decreases in unrecognized tax benefits as a result of tax positions taken during prior years |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Gross amounts of the increases and decreases in unrecognized tax benefits as a result of tax positions taken during year |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
The amount of decreases in unrecognized tax benefits relating to settlements with taxing authorities |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Reductions to unrecognized benefits as a result of a lapse of the applicable statute of limitations |  |  | 0 |  |  |  | (340,351 | ) |  |  | (221,725 | )
Unrecognized tax benefits as of December 31, |  | $ | 0 |  |  | $ | 0 |  |  | $ | 340,351 |

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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 + Details
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