Note 24 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(Amounts in thousands)	Current		Deferred			Total
Year ended December 31, 2016:
Federal	$	283	$	409		$	692
State		582		86			668
Affordable housing partnership amortization		598		—			598
	$	1,463	$	495		$	1,958
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
Total	$	1,911	$	(331	)	$	1,580

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2016			2015			2014
Income tax at the federal statutory rate		34.00	%		34.00	%		34.00	%
Deferred tax asset write-off		5.02	%		—	%		—	%
State franchise tax, net of federal tax benefit		6.11	%		5.79	%		4.89	%
Amortization of affordable housing credit partnerships		8.11	%		5.91	%		11.04	%
Officer life insurance		(2.89	) %		(1.81	) %		(3.34	) %
Affordable housing credits and benefits		(11.69	) %		(6.42	) %		(11.67	) %
Tax-exempt interest		(10.85	) %		(8.02	) %		(13.46	) %
Other		(0.68	) %		(0.71	) %		0.16	%
Effective Tax Rate		27.13	%		28.74	%		21.62	%

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

(Amounts in thousands)	2016			2015
Deferred tax assets:
Loan and lease loss reserves	$	4,751		$	4,601
Deferred compensation		3,285			3,293
Unrealized losses other comprehensive income		553			973
Branch acquisition costs		366			—
Non accrued interest		341			349
State franchise taxes		260			428
Federal tax credits		525			684
Other		1,093			1,639
Total deferred tax assets		11,174			11,967
Deferred tax liabilities:
Deferred loan origination costs		(904	)		(675	)
Unrealized gains other comprehensive income		(92	)		(789	)
Basis difference in fixed assets		(164	)		(371	)
Other		(472	)		(372	)
Total deferred tax liabilities		(1,632	)		(2,207	)
Net deferred tax asset	$	9,542		$	9,760