Regulatory Capital Requirements (Notes)

12 Months Ended

Dec. 31, 2015

Regulatory Capital Requirements [Abstract]

Regulatory Capital Requirements under Banking Regulations [Text Block]

Regulatory Capital Requirements

The Company and West Bank are subject to various regulatory capital requirements administered by federal and state banking agencies.  Failure to meet minimum capital requirements (as shown in the following table) can result in certain mandatory and possibly additional discretionary actions by regulators which, if undertaken, could have a direct material effect on the Company's consolidated financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and West Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices.  The Company's and West Bank's capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Management believes the Company and West Bank met all capital adequacy requirements to which they were subject as of December 31, 2015.

The Company's and West Bank's capital amounts and ratios are presented in the following table as of December 31, 2015 and 2014.

Preliminary	Actual				For Capital Adequacy Purposes				To Be Well-Capitalized Under Prompt Corrective Action Provisions
	Amount		Ratio		Amount		Ratio		Amount		Ratio
As of December 31, 2015:
Total Capital (to Risk-Weighted Assets)
Consolidated	$	187,790	12.12	%	$	123,979	8.00	%	N/A		N/A
West Bank	174,450		11.32		123,279		8.00		$	154,099	10.00	%
Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	172,807		11.15		92,984		6.00		N/A		N/A
West Bank	159,467		10.35		92,460		6.00		123,279		8.00
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	152,807		9.86		69,738		4.50		N/A		N/A
West Bank	159,467		10.35		69,345		4.50		100,164		6.50
Tier 1 Capital (to Average Assets)
Consolidated	172,807		9.91		69,764		4.00		N/A		N/A
West Bank	159,467		9.20		69,352		4.00		86,690		5.00
As of December 31, 2014:
Total Capital (to Risk-Weighted Assets)
Consolidated	$	173,448	12.81	%	$	108,281	8.00	%	N/A		N/A
West Bank	163,253		12.19		107,099		8.00		$	133,874	10.00	%
Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	159,841		11.81		54,140		4.00		N/A		N/A
West Bank	149,646		11.18		53,549		4.00		80,324		6.00
Tier 1 Capital (to Average Assets)
Consolidated	159,841		10.17		62,848		4.00		N/A		N/A
West Bank	149,646		9.62		62,203		4.00		77,754		5.00

In July 2013, the Federal Reserve Board and the FDIC issued final rules implementing the Basel III regulatory capital framework and related Dodd-Frank Wall Street Reform and Consumer Protection Act changes. The rules revised minimum capital requirements and adjusted prompt corrective action thresholds. The final rules revised the regulatory capital elements, added a new common equity Tier 1 capital ratio, increased the minimum Tier 1 capital ratio requirement, and implemented a new capital conservation buffer. The rules also permitted certain banking organizations to retain, through a one-time election, the existing treatment for AOCI. The Company and West Bank made the election to retain the existing treatment, which excludes AOCI from regulatory capital amounts. The final rules took effect for the Company and West Bank on January 1, 2015, subject to a transition period for certain parts of the rules.

Beginning in 2016, an additional capital conservation buffer will be added to the minimum requirements for capital adequacy purposes, subject to a three year phase-in period. The capital conservation buffer will be fully phased-in on January 1, 2019 at 2.50 percent. A banking organization with a conservation buffer of less than 2.50 percent (or the required phase-in amount in years prior to 2019) will be subject to limitations on capital distributions, including dividend payments, and certain discretionary bonus payments to executive officers. As of December 31, 2015, the ratios for the Company and West Bank were sufficient to meet the fully phased-in conservation buffer.

The ability of the Company to pay dividends to its stockholders is dependent upon dividends paid by its subsidiary, West Bank. There are currently no restrictions on such dividends, besides the general restrictions imposed on all banks by applicable law.

The Company's tangible common equity ratio was 8.71 percent and 8.68 percent at December 31, 2015 and 2014, respectively.  The tangible common equity ratio is computed by dividing total equity less preferred stock and intangible assets by total assets less intangible assets. As of December 31, 2015 and 2014, the Company had no intangible assets