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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2012
INCOME TAXES [Abstract] |
Schedule of Expense for Income Taxes |
|  | YEAR ENDED DECEMBER 31,
|  | 2012 |  | 2011 |  | 2010
|  | (IN THOUSANDS)
Current |  | $ | 140 |  |  | $ | 95 |  |  | $ | 206 |
Deferred |  |  | 2,101 |  |  |  | 2,758 |  |  |  | (126 | )
Income tax expense |  | $ | 2,241 |  |  | $ | 2,853 |  |  | $ | 80 |
Reconciliation Between Federal Statutory Tax Rate and Effective Income Tax Rate |
|  | YEAR ENDED DECEMBER 31,
|  | 2012 |  | 2011 |  | 2010
|  | AMOUNT |  | RATE |  | AMOUNT |  | RATE |  | AMOUNT |  | RATE
|  | (IN THOUSANDS, EXCEPT PERCENTAGES)
Income tax expense based on federal statutory rate |  | $ | 2,475 |  |  |  | 34.0% |  |  | $ | 3,193 |  |  |  | 34.0 | % |  | $ | 463 |  |  |  | 34.0 | %
Tax exempt income |  |  | (315) |  |  |  | (4.3) |  |  |  | (325 | ) |  |  | (3.5 | ) |  |  | (443 | ) |  |  | (32.5 | )
Other |  |  | 81 |  |  |  | 1.1 |  |  |  | (15 | ) |  |  | (0.1 | ) |  |  | 60 |  |  |  | 4.4 |
Total expense for income taxes |  | $ | 2,241 |  |  |  | 30.8% |  |  | $ | 2,853 |  |  |  | 30.4 | % |  | $ | 80 |  |  |  | 5.9 | %
Schedule of Deferred Tax Assets and Liabilities |
|  | AT DECEMBER 31,
|  | 2012 |  | 2011
|  | (IN THOUSANDS)
DEFERRED TAX ASSETS: |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | 4,274 |  |  | $ | 4,972 |
Unfunded commitment reserve |  |  | 221 |  |  |  | 259 |
Premises and equipment |  |  | 1,626 |  |  |  | 1,468 |
Accrued pension obligation |  |  | 2,916 |  |  |  | 2,357 |
Net operating loss carryforwards |  |  | 2,883 |  |  |  | 4,300 |
Alternative minimum tax credits |  |  | 1,635 |  |  |  | 1,485 |
Other |  |  | 368 |  |  |  | 419 |
Total tax assets |  |  | 13,923 |  |  |  | 15,260 |
DEFERRED TAX LIABILITIES: |  |  |  |  |  |  |  |
Investment accretion |  |  | (28) |  |  |  | (34 | )
Unrealized investment security gains |  |  | (2,133) |  |  |  | (2,295 | )
Other |  |  | (295) |  |  |  | (250 | )
Total tax liabilities |  |  | (2,456) |  |  |  | (2,579 | )
Net deferred tax asset |  | $ | 11,467 |  |  | $ | 12,681 |
Schedule of Change in Net Deferred Tax Assets and Liabilities |
|  | YEAR ENDED DECEMBER 31,
|  | 2012 |  | 2011
|  | (IN THOUSANDS)
Unrealized gains recognized in comprehensive income |  | $ | 162 |  |  | $ | (1,231 | )
Pension obligation of the defined benefit plan not yet recognized in income |  |  | 725 |  |  |  | 612 |
Deferred provision for income taxes |  |  | (2,101) |  |  |  | (2,758 | )
Net decrease |  | $ | (1,214) |  |  | $ | (3,377 | )

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- 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=6907707&loc=d3e32639-109319 + Details
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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=6907707&loc=d3e32537-109319 + Details
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