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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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

The provision (credit) for income taxes consists of the following:

		2013			2012
Current		$	(693)		$	2,385
Deferred			2,259			(191)
Total		$	1,566		$	2,194

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

Income tax provision (credit) is reconciled to the 34% statutory rate applied to pre-tax income as follows:

		2013			2012
Statutory rate times pre-tax income		$	2,094		$	2,652
Add (subtract) the tax effect of:
Income from tax-exempt securities			(514)			(533)
State income tax, net of federal tax effect			33			36
Bank-owned life insurance			(135)			(129)
Other differences			88			168
Total income taxes		$	1,566		$	2,194

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

The net deferred tax asset at December 31 consists of the following:

		2013			2012
Deferred tax assets (liabilities)
Allowance for loan losses		$	1,930		$	2,042
Unrealized (gain) loss on available for sale securities			1,310			(979)
Other than temporarily impaired securities			—			415
Mark to market adjustments			(1,840)			371
Depreciation			(270)			(267)
Deferred compensation			510			460
Deferred loan origination fees			(209)			(109)
Prepaid assets			(205)			(92)
Other			691			237
Total deferred tax assets, net		$	1,917		$	2,078

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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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