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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Taxes

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

				Year ended December 31
(Dollars in thousands)			2019		2018
Current income tax expense:
	Federal		$	1,939			1,685
	State			584			431
		Total current income tax expense		2,523			2,116
Deferred income tax (benefit) expense:
	Federal			(136)			56
	State			(17)			15
		Total deferred income tax (benefit) expense		(153)			71
	Total income tax expense		$	2,370			2,187

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

					2019					2018
							Percent of					Percent of
							pre-tax					pre-tax
(Dollars in thousands)					Amount		earnings			Amount		earnings
Earnings before income taxes				$	12,111					11,021
Income taxes at statutory rate					2,543		21.0	%		2,315		21.0	%
	Tax-exempt interest				(508)		(4.1)			(515)		(4.7)
	State income taxes, net of
		federal tax effect			440		3.6			361		3.3
	Bank-owned life insurance				(92)		(0.8)			(92)		(0.8)
	Other				(13)		(0.1)			118		1.0
Total income tax expense				$	2,370		19.6	%		2,187		19.8	%

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

				December 31
(Dollars in thousands)			2019		2018
Deferred tax assets:
	Allowance for loan losses		$	1,102			1,203
	Unrealized loss on securities			—			1,262
	Accrued bonus			296			8
	Right of use liability			198			—
	Other			88			127
		Total deferred tax assets		1,684			2,600
Deferred tax liabilities:
	Premises and equipment			315			280
	Unrealized gain on securities			690			—
	Originated mortgage servicing rights			326			362
	Right of use asset			197			—
	Other			165			168
		Total deferred tax liabilities		1,693			810
		Net deferred tax (liability) asset	$	(9)			1,790

Schedule of Deferred Tax Asset Rollforward [Table Text Block]

					Year ended December 31
(Dollars in thousands)				2019		2018
Net deferred tax (liability) asset:
Balance, beginning of year				$	1,790			789
Deferred tax benefit (expense) related to continuing operations					153			(71)
Stockholders' equity, for accumulated other comprehensive (income) loss					(1,952)			1,072
Balance, end of year				$	(9)			1,790

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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.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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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.

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