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INCOME TAXES (Tables)

12 Months Ended

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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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.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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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.

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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.

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