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Note 23 - Income Taxes (Tables)
12 Months Ended
Dec. 31, 2015
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(Amounts in thousands)

 

Current

   

Deferred

   

Total

 

Year ended December 31, 2015:

                       

Federal

  $ 1,183     $ 509     $ 1,692  

State

    981       75       1,056  

Affordable housing partnership amortization

    714             714  
    $ 2,878     $ 584     $ 3,462  

Year ended December 31, 2014:

                       

Federal

  $ 617     $ (414 )   $ 203  

State

    391       83       474  

Affordable housing partnership amortization

    903             903  
    $ 1,911     $ (331 )   $ 1,580  

Year ended December 31, 2013:

                       

Federal

  $ 4,107     $ (809 )   $ 3,298  

State

    1,422       (321 )     1,101  

Affordable housing partnership amortization

    452             452  

Total

  $ 5,981     $ (1,130 )   $ 4,851  
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   

2015

   

2014

   

2013

 

Income tax at the federal statutory rate

    34.00

%

    34.00

%

    34.00

%

Return to provision adjustment for 2012 taxable gain on sale of subsidiary

   

%

   

%

    6.34

%

State franchise tax, net of federal tax benefit

    5.79

%

    4.89

%

    5.89

%

Amortization of affordable housing credit partnerships

    5.91

%

    11.04

%

    2.27

%

Officer life insurance

    (1.81

)%

    (3.34

)%

    (1.47

)%

Affordable housing credits

    (6.42

)%

    (11.67

)%

    (1.80

)%

Tax-exempt interest

    (8.02

)%

    (13.46

)%

    (7.02

)%

Other

    (0.71

)%

    0.16

%

    (0.27

)%

Effective Tax Rate

    28.74

%

    21.62

%

    37.94

%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(Amounts in thousands)

 

2015

   

2014

 

Deferred tax assets:

               

Loan and lease loss reserves

  $ 4,601     $ 4,865  

Deferred compensation

    3,293       3,590  

Unrealized losses other comprehensive income

    973       1,327  

OREO accrued selling costs

          1,179  

Non accrued interest

    349       360  

State franchise taxes

    428       184  

Federal tax credits

    684       747  

Other

    1,639       644  

Total deferred tax assets

    11,967       12,896  
                 

Deferred tax liabilities:

               

Deferred state taxes

          (856 )

Deferred loan origination costs

    (675 )     (427 )

Unrealized gains other comprehensive income

    (789 )     (1,256 )

Basis difference in fixed assets

    (371 )     (70 )

Other

    (372 )     (56 )

Total deferred tax liabilities

    (2,207 )     (2,665 )
                 

Net deferred tax asset

  $ 9,760     $ 10,231