XML 28 R71.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Details 3) (USD $) | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Jul. 31, 2013 | Dec. 31, 1987
Income Taxes |  |  |  |
Period for which prior cumulative losses considered in assessing the realization of deferred tax assets | 2 years |  |  |
Tax bad debt reserve |  |  |  | $ 3,000,000 us-gaap_BadDebtReserveForTaxPurposesOfQualifiedLender
Deferred tax liability not recorded on tax bad debt reserve balance | 1,000,000 us-gaap_DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityBadDebtReserveForTaxPurposesOfQualifiedLender | 1,000,000 us-gaap_DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityBadDebtReserveForTaxPurposesOfQualifiedLender |  |
Reconciliation of the beginning and ending amount of unrecognized tax benefits |  |  |  |
Balance at beginning of year | 488,000 us-gaap_UnrecognizedTaxBenefits | 431,000 us-gaap_UnrecognizedTaxBenefits | 0 us-gaap_UnrecognizedTaxBenefits |
Additions based on tax positions related to the current year |  | 86,000 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |  |
Reductions for tax positions of prior years | (13,000)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | (29,000)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions |  |
Balance at end of year | 475,000 us-gaap_UnrecognizedTaxBenefits | 488,000 us-gaap_UnrecognizedTaxBenefits | 0 us-gaap_UnrecognizedTaxBenefits |
Unrecognized tax benefits if recognized would favorably affect income tax provision in future | 475,000 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate |  |  |
Interest accrued during the period related to unrecognized tax benefits | 3,000 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued | 3,000 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued |  |
General Business Tax Credit Carryforward |  |  |  |
Income taxes |  |  |  |
Tax credit carryforward | 938,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_TaxCreditCarryforwardAxis = us-gaap_GeneralBusinessMember |  |  |
Alternative Minimum Tax Credit Carryforward |  |  |  |
Income taxes |  |  |  |
Tax credit carryforward | 113,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_TaxCreditCarryforwardAxis = byfc_AlternativeMinimumTaxCreditCarryforwardMember |  |  |
Federal |  |  |  |
Income taxes |  |  |  |
Net operating loss carryforwards | 14,800,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember |  |  |
California |  |  |  |
Income taxes |  |  |  |
Net operating loss carryforwards | $ 32,100,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |  |

X
- Definition Represents the period for which prior cumulative losses are considered in assessing the realization of deferred tax assets. + References No definition available. + Details
Name: | byfc_DeferredTaxAssetValuationAllowanceLookbackPeriod
Namespace Prefix: | byfc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of bad debt reserves for tax purposes of qualified lenders excluded in calculating deferred taxes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(c) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 740 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6479915&loc=d3e66715-112838 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 3 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28200-109314 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 740 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6487024&loc=d3e29054-158556 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 995 -SubTopic 740 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6503627&loc=d3e59836-110443 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 740 -Section 25 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6479870&loc=d3e66323-112835 + Details
Name: | us-gaap_BadDebtReserveForTaxPurposesOfQualifiedLender
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to bad debt reserve for tax purposes of a qualified lender. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 740 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6479915&loc=d3e66715-112838 + Details
Name: | us-gaap_DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityBadDebtReserveForTaxPurposesOfQualifiedLender
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_OperatingLossCarryforwardsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Carryforwards -URI http://asc.fasb.org/extlink&oid=6506874 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=byfc_AlternativeMinimumTaxCreditCarryforwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=us-gaap_GeneralBusinessMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |