XML 54 R38.htm IDEA: XBRL DOCUMENT v3.8.0.1

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2017

Compensation and Retirement Disclosure [Abstract]

Schedule of summary of employee benefits charged to operating expenses

(in thousands)			2017						2016						2015
Payroll taxes				$	1,167					$	1,122					$	1,102
Medical plans					2,026						1,881						1,928
Pension plan					1,403						1,227						1,391
401(k) match					365						346						325
Profit-sharing					508						479						563
Other					82						172						164
Total employee benefits				$	5,551					$	5,227					$	5,473

Schedule of obligations and funded status

(in thousands)			2017						2016
Change in projected benefit obligation:
Balance, January 1				$	23,234					$	20,602
Service cost					1,343						1,179
Interest cost					1,009						956
Actuarial loss					2,843						961
Benefits paid					(558)						(464)
Balance, December 31				$	27,871					$	23,234
Change in plan assets:
Fair value, January 1				$	16,502					$	15,031
Actual return on plan assets					2,890						1,251
Employer contribution					1,183						772
Expenses paid					(93)						(88)
Benefits paid					(558)						(464)
Fair value, December 31				$	19,924					$	16,502
Funded status at end of year				$	(7,947)					$	(6,732)
Accumulated benefit obligation				$	21,940					$	18,586

Schedule of components of net pension cost

(in thousands)			2017						2016						2015
Service cost - benefits earned during the year				$	1,343					$	1,179					$	1,325
Interest costs on projected benefit obligations					1,009						956						838
Expected return on plan assets					(1,127)						(1,057)						(957)
Expected administrative expenses					88						70						40
Amortization of prior service cost					79						79						79
Amortization of unrecognized net loss					11						0						66
Net periodic pension expense				$	1,403					$	1,227					$	1,391

Schedule of amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive loss, including amounts recognized in other comprehensive income

(in thousands)			2017						2016
Prior service costs				$	(207)					$	(285)
Net accumulated actuarial net loss					(3,796)						(2,723)
Accumulated other comprehensive loss					(4,003)						(3,008)
Net periodic benefit cost in excess of cumulative employer contributions					(3,944)						(3,724)
Net amount recognized at December 31, balance sheet				$	(7,947)					$	(6,732)
Net loss arising during period				$	(1,085)					$	(786)
Prior service cost amortization					79						79
Amortization of net actuarial loss					11						0
Total recognized in other comprehensive loss				$	(995)					$	(707)
Total recognized in net periodic pension cost and other comprehensive income				$	2,398					$	1,934

Schedule of assumptions utilized to determine benefit obligations and to determine pension expense

			2017						2016						2015
Determination of benefit obligation at year end:
Discount rate					3.75%						4.40%						4.70%
Annual rate of compensation increase					4.00%						4.00%						3.78%
Determination of pension expense for year ended:
Discount rate for the service cost					4.40%						4.70%						4.25%
Annual rate of compensation increase					4.00%						3.78%						3.78%
Expected long-term rate of return on plan assets					6.75%						7.00%						7.00%

Schedule of fair value of the Company's pension plan assets, by asset category

									Fair Value Measurements
(in thousands)			Fair Value						Quoted Prices  in Active  Markets for  Identical  Assets  (Level 1)						Other  Observable  Inputs  (Level 2)						Significant  Unobservable  Inputs  (Level 3)
December 31, 2017
Cash equivalents				$	1,307					$	1,307					$	0					$	0
U.S gov’t agency obligations					1,781						0						1,781						0
Mutual funds					16,836						16,836						0						0
Total				$	19,924					$	18,143					$	1,781					$	0
December 31, 2016
Cash equivalents				$	1,362					$	1,362					$	0					$	0
U.S gov’t agency obligations					2,376						0						2,376						0
Mutual funds					12,764						12,764						0						0
Total				$	16,502					$	14,126					$	2,376					$	0

Schedule of future benefit payments expected to be paid

				Year			Pension  benefits
				(in thousands)
				2018				$	656
				2019					677
				2020					801
				2021					872
				2022					1,035
				2023 to 2027					5,957

X

- Definition

Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss, which have not yet been recognized as components of net periodic benefit cost. Also includes amount of net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ References

No definition available.

+ Details

Name:	hwbk_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedIncludingAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	hwbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Summary of employee benefits charged to operating expenses.

+ References

No definition available.

+ Details

Name:	hwbk_SummaryOfEmployeeBenefitsChargedToOperatingExpensesTableTextBlock
Namespace Prefix:	hwbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(b)(c)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration