XML 51 R12.htm IDEA: XBRL DOCUMENT v3.2.0.727
OTHER COMPREHENSIVE INCOME
 6 Months Ended
Jun. 30, 2015
Equity [Abstract]  
OTHER COMPREHENSIVE INCOME
OTHER COMPREHENSIVE INCOME
The following table presents the changes in accumulated other comprehensive income (loss), by category, net of tax:
 
 
Unrealized Loss on Supplemental Executive's Retirement Plan
 
Unrealized Gains (Loss) on Securities
 
Unrealized Loss on Interest Rate Swap
 
Unrealized Gain on Mutual Fund
 
Accumulated Other Comprehensive Income (Loss)
Balance at April 1, 2015
 
$
(131,118
)
 
$
109,247

 
$
—

 
$
7,447

 
$
(14,424
)
Net change for the quarter ended June 30, 2015
 
3,049

 
(46,585
)
 
—

 
(7,447
)
 
(50,983
)
Balance at June 30, 2015
 
$
(128,069
)
 
$
62,662

 
$
—

 
$
—

 
$
(65,407
)
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2014
 
$
(134,167
)
 
$
31,721

 
$
—

 
$
209

 
$
(102,237
)
Net change for the six months ended June 30, 2015
 
6,098

 
30,941

 
—

 
(209
)
 
36,830

Balance at June 30, 2015
 
$
(128,069
)
 
$
62,662

 
$
—

 
$
—

 
$
(65,407
)
 
 
 
 
 
 
 
 
 
 
 
Balance at April 1, 2014
 
$
(138,028
)
 
$
(76,090
)
 
$
(99,659
)
 
$
—

 
$
(313,777
)
Net change for the quarter ended June 30, 2014
 
1,287

 
103,882

 
49,422

 
—

 
154,591

Balance at June 30, 2014
 
$
(136,741
)
 
$
27,792

 
$
(50,237
)
 
$
—

 
$
(159,186
)
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2013
 
$
(139,315
)
 
$
(133,644
)
 
$
(146,537
)
 
$
—

 
$
(419,496
)
Net change for the six months ended June 30, 2014
 
2,574

 
161,436

 
96,300

 
—

 
260,310

Balance at June 30, 2014
 
$
(136,741
)
 
$
27,792

 
$
(50,237
)
 
$
—

 
$
(159,186
)

An unrealized loss of $7,447 on Mutual Funds associated with the Company's Executive Benefits Plan was recorded in other comprehensive income in the second quarter of 2015. Year to date, an unrealized loss of $209 on Mutual Funds associated with the Company's Executive Benefits Plan was recorded in other comprehensive income. Expenses of $3,049 and $6,098 related to the SERP were re-classed out of other comprehensive income into salaries and employee benefits expense in earnings during the second quarter and first six months ended June 30, 2015. Expenses of $1,287 and $2,574 related to the SERP were re-classed out of other comprehensive income into salaries and employee benefits expense in earnings during the second quarter and first six months ended June 30, 2014.