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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES [Abstract]

Schedule of Expense for Income Taxes

		YEAR ENDED DECEMBER 31,
		2013				2012				2011
		(IN THOUSANDS)
Current		$	139			$	140			$	95
Deferred			2,150				2,101				2,758
Income tax expense		$	2,289			$	2,241			$	2,853

Schedule of Reconciliation Between Federal Statutory Tax Rate and Effective Income Tax Rate

		YEAR ENDED DECEMBER 31,
		2013								2012								2011
		AMOUNT				RATE				AMOUNT				RATE				AMOUNT				RATE
		(IN THOUSANDS, EXCEPT PERCENTAGES)
Income tax expense based on federal statutory rate		$	2,544				34.0%			$	2,475				34.0	%		$	3,193				34.0	%
Tax exempt income			(359)				(4.8)				(315	)			(4.3	)			(325	)			(3.5	)
Other			104				1.4				81				1.1				(15	)			(0.1	)
Total expense for income taxes		$	2,289				30.6%			$	2,241				30.8	%		$	2,853				30.4	%

Schedule of Deferred Tax Assets and Liabilities

		AT DECEMBER 31,
		2013				2012
		(IN THOUSANDS)
DEFERRED TAX ASSETS:
Allowance for loan losses		$	3,437			$	4,274
Unfunded commitment reserve			264				221
Premises and equipment			1,832				1,626
Accrued pension obligation			1,462				2,916
Net operating loss carryforwards			1,307				2,883
Alternative minimum tax credits			1,749				1,635
Other			393				368
Total tax assets			10,444				13,923
DEFERRED TAX LIABILITIES:
Investment accretion			(18)				(28	)
Unrealized investment security gains			(545)				(2,133	)
Other			(309)				(295	)
Total tax liabilities			(872)				(2,456	)
Net deferred tax asset		$	9,572			$	11,467

Schedule of Change in Net Deferred Tax Assets and Liabilities

		YEAR ENDED DECEMBER 31,
		2013				2012
		(IN THOUSANDS)
Unrealized gains recognized in comprehensive income		$	1,595			$	162
Pension obligation of the defined benefit plan not yet recognized in income			(1,340)				725
Deferred provision for income taxes			(2,150)				(2,101	)
Net decrease		$	(1,895)			$	(1,214	)

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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.

+ References

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

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-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

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