Income Taxes (Tables)

3 Months Ended

Mar. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of components of the provision for income taxes

	Three Months Ended March 31,
	2019			2018
	(unaudited)
Current expense (benefit):
Federal	$	352		$	172
State		6			7
Total		358			179
Deferred expense:
Federal		(133	)		(47	)
Total provision for income taxes	$	225		$	132

Schedule of differences between the provision for income taxes and statutory federal income tax rate

	Three Months ended March 31,
	2019					2018
	(unaudited)
Provision at statutory rate	$	238		21	%	$	157		21	%
Tax exempt income		(21	)	(1	)%		(24	)	(3	)%
State income taxes, net of federal income tax benefit		5		0	%		6		1	%
Other, net		3		0	%		(7	)	(1	)%
Effective income tax and rate	$	225		20	%	$	132		18	%

Schedule of tax effects of temporary differences of the deferred tax assets and deferred tax liabilities

	March 31,			December 31,
	2019			2018
	(unaudited)
Deferred tax assets:
Allowance for loan losses	$	1,939		$	1,794
Deferred expenses		829			783
Unrecognized pension liability		1,165			1,179
Postretirement liability		920			914
Deferred loss on OREO		187			187
Unrealized loss on securities		408			685
State tax NOLs		780			779
Other		151			134
Gross deferred tax assets		6,379			6,455
Deferred tax liabilities:
Prepaid expenses		(234	)		(241	)
Prepaid pension		(1,289	)		(1,305	)
Deferred loan fees		(185	)		(170	)
Depreciation and amortization		(166	)		(105	)
Mortgage servicing rights		(606	)		(615	)
Gross deferred tax liabilities		(2,480	)		(2,436	)
Net deferred tax asset		3,899			4,019
Deferred tax valuation allowance		(1,123	)		(1,085	)
Deferred tax assets, net of allowance	$	2,776		$	2,934