XML 52 R41.htm IDEA: XBRL DOCUMENT v3.19.2
Merger (Schedule of Purchase Price Allocation) (Details) - USD ($)
6 Months Ended
Apr. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Business Acquisition [Line Items]        
Increase in Step One basis from equity gain in acquisition     $ 415,000  
Adjustments to reflect assets acquired and liabilities assumed at fair value:        
Goodwill   $ 9,047,000   $ 9,139,000
Liverpool Community Bank [Member]        
Business Acquisition [Line Items]        
April 30, 2018 JUVF basis in LCB (before gain) $ 4,622,000 4,622,000    
Increase in Step One basis from equity gain in acquisition 415,000 415,000    
Total Step One adjusted basis 5,037,000 5,037,000    
Purchase price assigned to LCB common shares exchanged for 315,284 JUVF common shares 6,463,000 6,463,000    
Purchase price assigned to LCB common shares exchanged for cash including cash in lieu of fractional shares 1,362,000 1,362,000    
Total Step Two purchase price consideration 7,825,000 7,825,000    
Total Step One adjusted basis 12,862,000 12,862,000    
Net assets acquired:        
Tangible common equity 9,246,000 9,246,000    
Adjustments to reflect assets acquired and liabilities assumed at fair value:        
Total fair value adjustments   (95,000)    
Associated deferred income taxes   112,000    
Fair value adjustments to net assets acquired, net of tax   17,000    
Total net assets acquired   9,263,000    
Goodwill $ 3,691,000 3,599,000    
Number of shares issued upon the closing of acquisition 315,284      
Liverpool Community Bank [Member] | Previously Reported [Member]        
Business Acquisition [Line Items]        
April 30, 2018 JUVF basis in LCB (before gain) $ 4,622,000      
Increase in Step One basis from equity gain in acquisition 415,000      
Total Step One adjusted basis 5,037,000      
Purchase price assigned to LCB common shares exchanged for 315,284 JUVF common shares 6,463,000      
Purchase price assigned to LCB common shares exchanged for cash including cash in lieu of fractional shares 1,362,000      
Total Step Two purchase price consideration 7,825,000      
Total Step One adjusted basis 12,862,000      
Net assets acquired:        
Tangible common equity 9,246,000      
Adjustments to reflect assets acquired and liabilities assumed at fair value:        
Total fair value adjustments (95,000)      
Associated deferred income taxes 20,000      
Fair value adjustments to net assets acquired, net of tax (75,000)      
Total net assets acquired 9,171,000      
Goodwill $ 3,691,000      
Liverpool Community Bank [Member] | Subsequently increased [Member]        
Adjustments to reflect assets acquired and liabilities assumed at fair value:        
Associated deferred income taxes   92,000    
Fair value adjustments to net assets acquired, net of tax   92,000    
Change        
Change in total LCB net assets acquired   92,000    
Change in goodwill resulting from the merger   $ (92,000)