Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Information pertaining to changes in obligations and funded status of the defined benefit pension plan for the years ended December 31 is as follows:

(Dollar amounts in thousands)	2015		2014
Change in plan assets:
Fair value of plan assets at beginning of year	$	6,851	$	6,386
Actual return on plan assets		(120)		309
Employer contribution		3,000		500
Benefits paid		(363)		(344)
Fair value of plan assets at end of year		9,368		6,851
Change in benefit obligation:
Benefit obligation at beginning of year		10,249		7,643
Service cost		-		-
Interest cost		403		380
Actuarial loss		254		355
Effect of change in assumptions		(369)		2,215
Benefits paid		(363)		(344)
Benefit obligation at end of year		10,174		10,249
Funded status (plan assets less benefit obligation)	$	(806)	$	(3,398)
Amounts recognized in accumulated other comprehensive loss, net of tax, consists of:
Accumulated net actuarial loss	$	3,529	$	3,232
Accumulated prior service benefit		(15)		(36)
Amount recognized, end of year	$	3,514	$	3,196

Schedule of Allocation of Plan Assets [Table Text Block]

The following table presents the Corporation’s pension plan assets measured and recorded at estimated fair value on a recurring basis and their level within the estimated fair value hierarchy as described in Note 17:

(Dollar amounts in thousands)			(Level 1)		(Level 2)
			Quoted Prices in		Significant		(Level 3)
			Active Markets		Other		Significant
			for Identical		Observable		Unobservable
Description	Total		Assets		Inputs		Inputs
December 31, 2015:
Money markets	$	757	$	757	$	-	$	-
Mutual funds - debt		4,127		-		4,127		-
Mutual funds - equity		3,812		-		3,812		-
Emclaire stock		672		672		-		-
	$	9,368	$	1,429	$	7,939	$	-
December 31, 2014:
Money markets	$	565	$	565	$	-	$	-
Mutual funds - debt		3,313		-		3,313		-
Mutual funds - equity		2,273		-		2,273		-
Emclaire stock		700		700		-		-
	$	6,851	$	1,265	$	5,586	$	-

Schedule of Net Benefit Costs [Table Text Block]

The components of the periodic pension costs and other amounts recognized in other comprehensive income for the years ended December 31 are as follows:

(Dollar amounts in thousands)	2015		2014
Interest cost	$	403	$	380
Expected return on plan assets		(652)		(502)
Amortization of prior service beneft and net loss		174		58
Net periodic pension benefit		(75)		(64)
Amortization of prior service benefit and net loss		(174)		(58)
Net loss		657		2,764
Total recognized in other comprehensive loss		483		2,706
Total recognized in net periodic benefit and other comprehensive loss	$	408	$	2,642

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

Weighted-average actuarial assumptions for the years ended December 31 include the following:

	2015			2014
Discount rate for net periodic benefit cost		3.91	%		4.86	%
Discount rate for benefit obligations		4.41	%		3.91	%
Expected rate of return on plan assets		7.75	%		7.75	%

Schedule Of Pension Plan Assets Allocation [Table Text Block]

The Corporation’s pension plan asset allocation at December 31, 2015 and 2014, target allocation for 2016, and expected long-term rate of return by asset category are as follows:

	Target			Percentage of Plan Assets at						Weighted-Average Expected
	Allocation			Year End						Long-Term Rate of Return
Asset Category	2016			2015			2014			2015
Equity securities		45	%		44	%		39	%		4.47	%
Debt securities		45	%		48	%		53	%		3.25	%
Money markets		10	%		8	%		8	%		0.03	%
		100	%		100	%		100	%		7.75	%

Schedule of Expected Benefit Payments [Table Text Block]

Estimated future benefit payments, which reflect expected future service, as appropriate, are as follows:

(Dollar amounts in thousands)	Pension
For year ended December 31,	Benefits
2016	$	354
2017		352
2018		345
2019		369
2020		395
2021-2025		2,261
Thereafter		6,098
Benefit Obligation	$	10,174