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NET DEFERRED TAX ASSET AND INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
Components of income tax provision
Years ended December 31, (in thousands)    2017      2016      2015  
Federal  $1,831   $1,344   $2,186 
State   195    288    432 
Current provision   2,026    1,632    2,618 
Federal   840    852    896 
State   48    105    49 
Deferred expense   888    957    945 
Income tax provision  $2,914   $2,589   $3,563 
Reconciliation of expected federal statutory tax to income tax provision
Years ended December 31, (in thousands)    2017      2016      2015  
Income tax at statutory federal tax rate   34.00%   34.00%   34.00%
State tax, net of federal tax benefit   1.74    2.80    2.63 
Tax exempt income and dividends received deduction   (7.00)   (9.07)   (7.38)
Remeasurement of net deferred tax assets   4.85         
Other   (1.81)   0.19    0.39 
Change in valuation allowance            
Effective income tax rates   31.78%   27.92%   29.64%
Components of net deferred tax assets
December 31, (dollars in thousands)    2017      2016  
Allowance for loan losses  $1,499   $2,023 
Interest on non-performing loans   210    362 
Accrued deferred compensation   248    268 
Post-retirement benefits   11    17 
Other real estate owned write-downs   6    184 
Restricted stock awards   77    62 
Mark-to-market purchase accounting adjustments   122    513 
Write-down of securities   154    588 
Other   51    64 
Gross deferred tax assets   2,378    4,081 
Deferred loan costs, net   (312)   (457)
Goodwill and core deposit intangible asset   (534)   (848)
Accelerated depreciation   (752)   (1,048)
Mortgage servicing rights   (56)   (116)
Net unrealized holding gain on available-for-sale securities   (47)   (245)
Gross deferred tax liabilities   (1,701)   (2,714)
Net deferred tax asset  $677   $1,367