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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Taxes [Abstract] |
Components of Income Tax Expense | Years Ended December 31, 2021 2020 (In Thousands)Current income tax expense: Federal$ 8,736 $ 6,407State 6,257 4,172 14,993 10,579Deferred income tax benefit: Federal (571) (1,122)State (404) (891) (975) (2,013)Total Income Tax Expense$ 14,018 $ 8,566
Deferred Tax Assets and Liabilities | December 31, 2021 2020Deferred income tax assets: (In Thousands) Allowance for loan losses$ 10,610 $ 8,884 Other real estate owned expenses 11 9 Non-accrual interest 361 755 Benefit plan-accumulated other comprehensive loss 234 884 Valuation adjustment on loans receivable acquired 1,277 1,810 Net operating loss carry forwards 1,359 1,455 Lease liability 3,645 4,352 Other 1,509 1,178 19,006 19,327Deferred income tax liabilities: Valuation adjustment on premises and equipment acquired 77 145 Right-of-use assets 3,561 4,284 Unrealized gain on securities 1,028 1,088 SBA servicing asset 520 688 Borrowing modification 597 - Benefit plans 264 548 6,047 6,753Net Deferred Tax Asset$12,959 $12,574
Summary of Change in Net Deferred Tax Asset | Years Ended December 31, 2021 2020 (In Thousands)Balance at beginning of year:$ 12,574 $ 11,180 Deferred tax benefit 975 2,013 Other comprehensive income Available for sale securities 60 (827) Benefit plan (650) 208 Balance at end of year$ 12,959 $ 12,574
Effective Income Tax Rate Reconciliation | Years Ended December 31, 2021 2020 (In Thousands)Federal income tax expense at statutory rate$10,134 $6,179 Increases in income taxes resulting from: State income tax , net of federal income tax effect 4,684 2,592 Tax-exempt income (45) (99) Bank-owned life insurance earnings (620) (217) Other items, net (135) 111 Effective Income Tax Expense$14,018 $8,566 Effective Income Tax Rate 29.0% 29.1%

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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