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Significant Accounting Policies (Policies)
 6 Months Ended
Jun. 30, 2017
Accounting Policies [Abstract]  
Earnings Per Share, Policy [Policy Text Block]
Net Income Per Share and Comprehensive Income
 
Basic net income per share is computed by dividing net income by the weighted average number of shares of common stock outstanding. Included in basic shares are certain shares that have been accrued as of the balance sheet date as deferred comp
ensation for members of Bancshares’ Board of Directors. Diluted net income per share is computed by dividing net income by the weighted average number of shares of common stock outstanding, adjusted for the effect of potentially dilutive stock awards outstanding during the period. The dilutive shares consist of nonqualified stock option grants issued to employees and members of Bancshares’ Board of Directors pursuant to Bancshares’
2013
Incentive Plan (the
“2013
Incentive Plan”) previously approved by Bancshares’ shareholders. The following table reflects weighted average shares used to calculate basic and diluted net income per share for the periods presented.
 
   
Three Months Ended
    
Six Months Ended
  
   
June 30,
    
June 30,
  
   
2017
    
2016
    
2017
    
2016
  
Basic shares
    
6,173,544
      
6,147,727
      
6,168,446
      
6,145,326
  
Dilutive shares
    
318,501
      
272,550
      
318,501
      
272,550
  
Diluted shares
    
6,492,045
      
6,420,277
      
6,486,947
      
6,417,876
  
 
   
Three Months Ended
    
 
  
 
  Six Months Ended
 
   
June 30,
    
 
  
 
  June 30,
 
   
2017
    
2016
    
 
 2017
 
  
 
2016
 
   
(Dollars in Thousands, Except Per Share Data)
 
Net income
  
$
416
    
$
462
    
$
820
    
$
779
  
Basic net income per share
  
$
0.07
    
$
0.08
    
$
0.13
    
$
0.13
  
Diluted net income per share
  
$
0.06
    
$
0.07
    
$
0.13
    
$
0.12
  
 
Comprehensive income consists of net income, as well as unrealized holding gains and losses that arise during the period associated with the Company’
s available-for-sale securities portfolio and the effective portion of cash flow hedge derivatives. In the calculation of comprehensive income, reclassification adjustments are made for gains or losses realized in the statement of operations associated with the sale of available-for-sale securities or changes in the fair value of cash flow derivatives.
New Accounting Pronouncements, Policy [Policy Text Block]
Accounting Policies Recently Adopted and Pending Accounting Pronouncements
 
Accounting Standards Update (“
ASU”)
2016
-
13
,
"Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments.”
Issued in
June 2016,
ASU
2016
-
13
removes the thresholds that companies apply to measure credit losses on financial instruments measured at amortized cost, such as loans, receivables, and held-to-maturity debt securities. Under current U.S. GAAP, companies generally recognize credit losses when it is probable that the loss has been incurred. The revised guidance will remove all current recognition thresholds and will require companies to recognize an allowance for lifetime expected credit losses. Credit losses will be immediately recognized through net income; the amount recognized will be based on the current estimate of contractual cash flows
not
expected to be collected over the financial asset’s contractual term. ASU
2016
-
13
also amends the credit loss measurement guidance for available-for-sale debt securities. For public business entities, ASU
2016
-
13
is effective for financial statements issued for fiscal years and for interim periods within those fiscal years beginning after
December 15, 2019.
Institutions will be required to apply the changes through a cumulative-effect adjustment to their retained earnings as of the beginning of the
first
reporting period in which the guidance is effective. Management is currently evaluating the impact that this ASU will have on the Company’s consolidated financial statements.
 
ASU
2016
-
09,
“
Compensation-Stock Compensation (Topic
718
) - Improvements to Employee Share-Based Payment Accounting.”  
Issued in
March 2016,
ASU
2016
-
09
seeks to reduce complexity in accounting standards by simplifying several aspects of the accounting for share-based payment transactions, including (
1
) accounting for income taxes; (
2
) classification of excess tax benefits on the statement of cash flows; (
3
) forfeitures; (
4
) minimum statutory tax withholding requirements; (
5
) classification of employee taxes paid on the statement of cash flows when an employer withholds shares for tax withholding purposes; (
6
) the practical expedient for estimating the expected term; and (
7
) intrinsic value.  ASU
2016
-
09
became effective for the Company on
January 1, 2017.  
The adoption of ASU
2016
-
09
did
not
have a material impact on the Company’s consolidated financial statements.
 
ASU
2016
-
05
, “Derivatives and Hedging (Topic
815
): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships.”

Issued in
March 2016,
ASU 
2016
-
05
clarifies that a change in the counterparty to a derivative instrument that has been designated as a hedging instrument under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic
815
does
not,
in and of itself, require de-designation of that hedging relationship, provided that all other hedge accounting criteria continue to be met.  ASU
2016
-
05
became effective for the Company on
January 1, 2017.  
The adoption of ASU
2016
-
05
did
not
have a material impact on the Company’s consolidated financial statements.
 
ASU
2016
-
02,
“
Leases (Topic
842
).”

Issued in
February 2016,
ASU
2016
-
02
was issued by the FASB to increase transparency and comparability among organizations by recognizing lease assets and liabilities on the balance sheet and by disclosing key information about leasing arrangements. ASU
2016
-
02
will require organizations that lease assets (lessees) to recognize on the balance sheet the assets and liabilities for the rights and obligations created by the lease for all operating leases under current U.S. GAAP with a term of more than
12
months. The recognition, measurement and presentation of expenses and cash flows arising from a lease are
not
significantly changed under ASU
2016
-
02,
and there will continue to be differentiation between finance leases and operating leases. The accounting applied by the lessor in a lease transaction remains largely unchanged from previous U.S. GAAP. ASU
2016
-
02
is effective for fiscal years beginning after
December 15, 2018.
Management is currently evaluating the impact that this ASU will have on the Company’s consolidated financial statements.
 
ASU
2016
-
01,
“
Financial Instruments-Overall (Subtopic
825
-
10
): Recognition and Measurement of Financial Assets and Financial Liabilities (An Amendment of FASB ASC
825
).”
  Issued in
January 2016,
ASU
2016
-
01
is intended to enhance the reporting model for financial instruments to provide users of financial statements with improved decision-making information.  The amendments of ASU
2016
-
01
include: (i) requiring equity investments, except those accounted for under the equity method of accounting or those that result in the consolidation of an investee, to be measured at fair value, with changes in fair value recognized in net income; (ii) requiring a qualitative assessment to identify impairment of equity investments without readily determinable fair values; and (iii) clarifying that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. The amendments of ASU
2016
-
01
are effective for interim and annual periods beginning after
December 15, 2017.  
Management is currently evaluating the impact that this ASU will have on the Company’s consolidated financial statements.
 
ASU
2014
-
09,
“Revenue from Contracts with Customers (Topic
606
).”
  Issued in
May 2014,
ASU
2014
-
09
will add
FASB ASC Topic
606,
Revenue from Contracts with Customers,
and will supersede revenue recognition requirements in
FASB ASC Topic
605,
Revenue Recognition
and certain cost guidance in
FASB ASC Topic
605
-
35,
Revenue Recognition – Construction-Type and Production-Type Contracts.
  ASU
2014
-
09
requires an entity to recognize revenue when (or as) an entity transfers control of goods or services to a customer at the amount to which the entity expects to be entitled.  Depending on whether certain criteria are met, revenue should be recognized either over time, in a manner that depicts the entity’s performance, or at a point in time, when control of the goods or services is transferred to the customer.  
ASU
2015
-
14,
“Revenue from Contracts with Customers (Topic
606
) - Deferral of the Effective Date,”
issued in
August 2015,
defers the effective date of ASU
2014
-
09
by
one
year.  ASU
2015
-
14
provides that the amendments of ASU
2014
-
09
become effective for interim and annual periods beginning after
December 15, 2017.  
Earlier application is permitted only as of annual reporting periods beginning after
December 15, 2016,
including interim reporting periods within that reporting period.  Management is currently evaluating the impact that this ASU will have on the Company’s consolidated financial statements, as well as the most appropriate method of application. However, because this guidance does
not
significantly impact the treatment of revenue associated with financial instruments, including loans and securities accounted for under other U.S. GAAP, the adoption of ASU
2014
-
09
is
not
expected to have a material impact on the Company’s consolidated financial statements.