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v2.4.1.9

Income Taxes (Details 2) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013
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Deferred tax assets: |  |
Allowance for loan losses | $ 1,833 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses | $ 3,040 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
Accrued liabilities | 286 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities | 120 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities
State income taxes | 44 us-gaap_DeferredTaxAssetsStateTaxes | 42 us-gaap_DeferredTaxAssetsStateTaxes
Deferred compensation | 513 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPostretirementBenefits | 407 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPostretirementBenefits
Stock compensation | 275 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost | 270 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
Real estate owned |  | 157 byfc_DeferredTaxAssetsOtherRealEstateOwned
Net operating loss carryforward | 7,341 us-gaap_DeferredTaxAssetsOperatingLossCarryforwards | 6,752 us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Non-accrual loan interest | 58 byfc_DeferredTaxAssetsNonaccrualInterestOnLoans | 485 byfc_DeferredTaxAssetsNonaccrualInterestOnLoans
Basis difference on fixed assets |  | 109 us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment
Partnership investment | 60 us-gaap_DeferredTaxAssetsInvestments | 27 us-gaap_DeferredTaxAssetsInvestments
General business credit | 938 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness | 725 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness
Alternative minimum tax credit | 113 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax | 113 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax
Other | 33 us-gaap_DeferredTaxAssetsOther | 28 us-gaap_DeferredTaxAssetsOther
Total deferred tax assets | 11,494 us-gaap_DeferredTaxAssetsGross | 12,275 us-gaap_DeferredTaxAssetsGross
Deferred tax liabilities: |  |
Deferred loan fees/costs | (1,633)us-gaap_DeferredTaxLiabilitiesDeferredExpense | (1,699)us-gaap_DeferredTaxLiabilitiesDeferredExpense
Real estate owned | (86)byfc_DeferredTaxLiabilitiesOtherRealEstateOwned |
Basis difference on fixed assets | (80)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment |
Net unrealized appreciation on available-for-sale securities | (222)byfc_DeferredTaxLiabilitiesUnrealizedGainsOnAvailableForSaleSecuritiesGross | (198)byfc_DeferredTaxLiabilitiesUnrealizedGainsOnAvailableForSaleSecuritiesGross
FHLB stock dividends | (574)byfc_DeferredTaxLiabilitiesFederalHomeLoanBankStockDividends | (574)byfc_DeferredTaxLiabilitiesFederalHomeLoanBankStockDividends
Mortgage servicing rights | (26)us-gaap_DeferredTaxLiabilitiesMortgageServicingRights | (50)us-gaap_DeferredTaxLiabilitiesMortgageServicingRights
Prepaid expenses | (67)us-gaap_DeferredTaxLiabilitiesPrepaidExpenses | (69)us-gaap_DeferredTaxLiabilitiesPrepaidExpenses
Total deferred tax liabilities | (2,688)us-gaap_DeferredIncomeTaxLiabilities | (2,590)us-gaap_DeferredIncomeTaxLiabilities
Valuation allowance | $ (8,806)us-gaap_DeferredTaxAssetsValuationAllowance | $ (9,685)us-gaap_DeferredTaxAssetsValuationAllowance

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
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