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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes

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

				Year ended December 31
(Dollars in thousands)			2013		2012			2011
Current income tax expense:
	Federal		$	594			737			72
	State			159			58			353
		Total current income tax expense		753			795			425
Deferred income tax expense (benefit):
	Federal			1,330			472			(344)
	State			207			152			(24)
		Total deferred income tax expense (benefit)		1,537			624			(368)
	Total income tax expense		$	2,290			1,419			57

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

					2013					2012					2011
							Percent of					Percent of					Percent of
							pre-tax					pre-tax					pre-tax
(Dollars in thousands)					Amount		earnings			Amount		earnings			Amount		earnings
Earnings before income taxes				$	9,408					8,182					5,595
Income taxes at statutory rate					3,199		34.0	%		2,782		34.0	%		1,902		34.0	%
	Tax-exempt interest				(884)		(9.4)			(997)		(12.2)			(1028)		(18.4)
	State income taxes, net of
		federal tax effect			242		2.6			179		2.2			183		3.3
	Low-income housing credit				—		—			—		—			(891)		(15.9)
	Bank owned life insurance				(145)		(1.5)			(151)		(1.8)			(157)		(2.8)
	Change in valuation allowance				—		—			(505)		(6.2)			—		—
	Other				(122)		(1.3)			111		1.4			48		0.9
Total income tax expense				$	2,290		24.4	%		1,419		17.4	%		57		1.1	%

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

				December 31
(Dollars in thousands)			2013		2012
Deferred tax assets:
	Allowance for loan losses		$	1,944			2,480
	Other-than-temporary impairment on securities			—			464
	Unrealized loss on securities			2,661			—
	Write-downs on other real estate owned			282			489
	Tax credit carry-forwards			1,137			932
	Other			531			670
		Total deferred tax assets		6,555			5,035
Deferred tax liabilities:
	Premises and equipment			90			11
	Unrealized gain on securities			—			3,025
	Originated mortgage servicing rights			867			563
	Other			205			192
		Total deferred tax liabilities		1,162			3,791
		Net deferred tax asset	$	5,393			1,244

Schedule of Deferred Tax Asset Rollforward [Table Text Block]

					Year ended December 31
(Dollars in thousands)				2013		2012			2011
Net deferred tax asset:
Balance, beginning of year				$	1,244			2,425			5,813
Deferred tax (expense) benefit related to continuing operations					(1,537)			(624)			368
Stockholders' equity, for accumulated other comprehensive loss (income)					5,686			(557)			(3,756)
Balance, end of year				$	5,393			1,244			2,425

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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

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-Name Accounting Standards Codification

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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.

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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

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