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Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Notes Tables

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

		2016				2015
		(Dollars in Thousands)
Federal
Current		$	30			$	10
Deferred			103				835
			133				845
State
Current			19				15
Deferred			17				91
			36				106
Total		$	169			$	951

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

		2016				2015
		(Dollars in Thousands)
Income tax expense at federal statutory rate		$	475			$	1,206
Increase (decrease) resulting from:
Tax-exempt interest			(217	)			(240	)
Bank-owned life insurance			(106	)			(108	)
State income tax expense, net of federal income taxes			29				100
Other			(12	)			(7	)
Total		$	169			$	951

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

		2016				2015
		(Dollars in Thousands)
Deferred tax assets:
Allowance for loan losses		$	1,792			$	1,395
Deferred compensation			1,603				1,617
Deferred commissions and fees			268				165
Impairment of other real estate owned			742				924
Federal net operating loss carryforwards			3,121				3,591
State net operating loss carryforwards			184				231
Federal alternative minimum tax and general business credits carryforwards			279				254
Unrealized loss on securities available-for-sale			872				—
Other			500				467
Total gross deferred tax assets			9,361				8,644
Deferred tax liabilities:
Premises and equipment			327				411
Limited partnerships			132				106
Unrealized gain on securities available-for-sale			—				312
Cash flow hedges			127				—
Other			41				17
Total gross deferred tax liabilities			627				846
Net deferred tax asset, included in other assets		$	8,734			$	7,798

X

- 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=65882285&loc=d3e32639-109319

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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://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=65882285&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=65882285&loc=d3e32687-109319

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