View Filing Data

DOCUMENT AND ENTITY INFORMATION - shares	3 Months Ended
DOCUMENT AND ENTITY INFORMATION - shares	Mar. 31, 2012	May 04, 2012
Entity Registrant Name	CASS INFORMATION SYSTEMS INC
Entity Central Index Key	0000708781
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	cass
Entity Common Stock, Shares Outstanding		10,387,407
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2012
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2012

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2012	Dec. 31, 2011
Assets
Cash and due from banks	$ 10,144	$ 12,579
Interest-bearing deposits in other financial institutions	89,902	123,551
Federal funds sold and other short-term investments	59,070	99,832
Cash and cash equivalents	159,116	235,962
Securities available-for-sale, at fair value	309,209	310,612
Loans	690,357	671,565
Less: Allowance for loan losses	12,947	12,954
Loans, net	677,410	658,611
Premises and equipment, net	9,274	9,587
Investments in bank-owned life insurance	14,506	14,375
Payments in excess of funding	65,625	61,378
Goodwill	11,590	7,471
Other intangible assets, net	3,699	161
Other assets	23,085	21,144
Total assets	1,273,514	1,319,301
Liabilities and Shareholders' Equity
Noninterest-bearing	125,500	131,956
Interest-bearing	390,416	416,412
Total deposits	515,916	548,368
Accounts and drafts payable	574,990	595,201
Other liabilities	19,229	15,184
Total liabilities	1,110,135	1,158,753
Shareholders' Equity:
Preferred stock, par value $.50 per share; 2,000,000 shares authorized and no shares issued	0	0
Common stock, par value $.50 per share; 20,000,000 shares authorized and 10,890,163 shares issued at both March 31, 2012 and December 31, 2011	5,445	5,445
Additional paid-in capital	80,744	80,971
Retained earnings	93,996	89,853
Common shares in treasury, at cost (507,045 shares at March 31, 2012 and 532,233 shares at December 31, 2011)	(12,525)	(12,968)
Accumulated other comprehensive loss	(4,281)	(2,753)
Total shareholders' equity	163,379	160,548
Total liabilities and shareholders' equity	$ 1,273,514	$ 1,319,301

CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Mar. 31, 2012	Dec. 31, 2011
Preferred stock, par value (in dollars per share)	$ 0.50	$ 0.50
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares Issued	0	0
Common Stock, par value (in dollars per share)	$ 0.50	$ 0.50
Common Stock, shares authorized	20,000,000	20,000,000
Common Stock, shares issued	10,890,163	10,890,163
Treasury stock, shares	507,045	532,233

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Mar. 31, 2012	Mar. 31, 2011
Fee Revenue and Other Income:
Information services payment and processing revenue	$ 16,487	$ 14,347
Bank service fees	298	352
Gains on sales of securities	966	0
Other	132	133
Total fee revenue and other income	17,883	14,832
Interest Income:
Interest and fees on loans	8,940	10,253
Interest and dividends on securities:
Taxable	10	5
Exempt from federal income taxes	2,510	2,477
Interest on federal funds sold and other short-term investments	129	169
Total interest income	11,589	12,904
Interest Expense:
Interest on deposits	838	1,206
Total interest expense	838	1,206
Net interest income	10,751	11,698
Provision for loan losses	200	450
Net interest income after provision for loan losses	10,551	11,248
Total net revenue	28,434	26,080
Operating Expense:
Salaries and employee benefits	15,561	13,706
Occupancy	532	648
Equipment	863	847
Amortization of intangible assets	139	27
Other operating	3,246	2,906
Total operating expense	20,341	18,134
Income before income tax expense	8,093	7,946
Income tax expense	2,185	2,227
Net Income	$ 5,908	$ 5,719
Basic Earnings Per Share (in dollars per share)	$ 0.57	$ 0.55
Diluted Earnings Per Share (in dollars per share)	$ 0.56	$ 0.55

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Net income	$ 5,908	$ 5,719
Other comprehensive income:
Net unrealized (loss) gain on securities available-for-sale, net of tax	(903)	803
Reclassification adjustments for gains included in net income, net of tax	(628)	0
Foreign currency translation adjustments	3	0
Comprehensive income	$ 4,380	$ 6,522

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

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+ Details

- Definition

Reclassification adjustment for unrealized gains or losses realized upon the sale of securities, after tax.

+ References

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- Definition

Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.

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+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Cash Flows From Operating Activities:
Net income	$ 5,908	$ 5,719
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,515	1,091
Gains on sales of securities	(966)	0
Provision for loan losses	200	450
Stock-based compensation expense	351	350
Increase in income tax liability	1,770	1,868
Increase in pension liability	129	60
Other operating activities, net	903	(808)
Net cash provided by operating activities	9,810	8,730
Cash Flows From Investing Activities:
Proceeds from sales of securities available-for-sale	14,659	501
Proceeds from maturities of securities available-for-sale	2,950	5,385
Purchase of securities available-for-sale	(18,490)	(9,027)
Net increase in loans	(18,999)	(953)
Increase in payments in excess of funding	(4,247)	(7,931)
Purchases of premises and equipment, net	(168)	(465)
Acquisition of waste expense management service company's assets	(7,798)	0
Net cash used in investing activities	(32,093)	(12,490)
Cash Flows From Financing Activities:
Net (decrease) increase in noninterest-bearing demand deposits	(6,456)	13,282
Net decrease in interest-bearing demand and savings deposits	(14,130)	(8,170)
Net (decrease) increase in time deposits	(11,866)	1,946
Net decrease in accounts and drafts payable	(20,211)	(1,952)
Cash dividends paid	(1,765)	(1,505)
Distribution of stock awards, net	(135)	(113)
Net cash (used in) provided by financing activities	(54,563)	3,488
Net decrease in cash and cash equivalents	(76,846)	(272)
Cash and cash equivalents at beginning of period	235,962	138,929
Cash and cash equivalents at end of period	159,116	138,657
Supplemental information:
Cash paid for interest	842	1,186
Cash paid for income taxes	$ 293	$ 365

Basis of Presentation

3 Months Ended

Mar. 31, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Note 1 – Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation have been included. All share and per share data have been restated to give effect to the 10% stock dividend issued on December 15, 2011. For further information, refer to the audited consolidated financial statements and related footnotes included in Cass Information System, Inc.’s (the “Company” or “Cass”) Annual Report on Form 10-K for the year ended December 31, 2011.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Intangible Assets

3 Months Ended

Mar. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

Note 2 – Intangible Assets

The Company accounts for intangible assets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350, “Goodwill and Other Intangible Assets,” which requires that intangibles with indefinite useful lives be tested annually for impairment and those with finite useful lives be amortized over their useful lives.

In January 2012, the Company acquired the assets of Waste Reduction Consultants, Inc., (“WRC”) and recorded intangible assets of $3,183,000 for the customer list, $261,000 for two non-compete agreements and software of $234,000.

Details of the Company’s intangible assets are as follows:

	March 31, 2012					December 31, 2011
	Gross Carrying		Accumulated			Gross Carrying		Accumulated
*(In thousands)*	Amount		Amortization			Amount		Amortization
Assets eligible for amortization:
Customer lists		3,933		(696	)		750		(589	)
Non-compete agreements		261		(13	)		–		–
Software		234		(20	)		–		–

Unamortized intangible assets:
Goodwill		11,817		(227	)		7,698		(227	)
Total intangible assets	$	16,245	$	(956	)	$	8,448	$	(816	)

The customer lists are amortized over seven and ten years; the non-compete agreements over five years; and, software over three years. Amortization of intangible assets amounted to $139,000 for the three-month period ended March 31, 2012 and $27,000 for the three-month period ended March 31, 2011. Estimated amortization of intangibles over the next five years is as follows: $556,000 in 2012, $502,000 in 2013, $449,000 in 2014, and $371,000 in both 2015 and 2016.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Earnings Per Share

3 Months Ended

Mar. 31, 2012

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

Note 3 – Earnings Per Share

Basic earnings per share is computed by dividing net income by the weighted-average number of common shares outstanding. Diluted earnings per share is computed by dividing net income by the sum of the weighted-average number of common shares outstanding and the weighted-average number of potential common shares outstanding. There were no anti-dilutive shares in the three months ended March 31, 2012 or 2011. The calculations of basic and diluted earnings per share are as follows:

	Three Months Ended
	March 31,
*(In thousands, except share and per share data)*	2012		2011
Basic
Net income	$	5,908	$	5,719
Weighted-average common shares outstanding		10,335,655		10,292,305
Basic earnings per share	$	.57	$	.55
Diluted
Net income	$	5,908	$	5,719
Weighted-average common shares outstanding		10,335,655		10,292,305
Effect of dilutive restricted stock, stock options and stock
appreciation rights		159,634		139,515
Weighted-average common shares outstanding assuming dilution		10,495,289		10,431,820
Diluted earnings per share	$	.56	$	.55

Stock Repurchases

3 Months Ended

Mar. 31, 2012

Equity [Abstract]

Treasury Stock [Text Block]

Note 4 – Stock Repurchases

The Company maintains a treasury stock buyback program pursuant to which the Board of Directors has authorized the repurchase of up to 330,000 shares of the Company’s common stock. The Company did not repurchase any shares during the three-month periods ended March 31, 2012 and 2011. As of March 31, 2012, 330,000 shares remained available for repurchase under the program. Repurchases are made in the open market or through negotiated transactions from time to time depending on market conditions.

Industry Segment Information

3 Months Ended

Mar. 31, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Note 5 – Industry Segment Information

The services provided by the Company are classified into two reportable segments: Information Services and Banking Services. Each of these segments provides distinct services that are marketed through different channels. They are managed separately due to their unique service, processing and capital requirements.

The Information Services segment provides freight, utility, telecommunication and environmental invoice processing and payment services to large corporations. The Banking Services segment provides banking services primarily to privately-held businesses and churches.

The Company’s accounting policies for segments are the same as those described in the summary of significant accounting policies in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011. Management evaluates segment performance based on net income after allocations for corporate expenses and income taxes. Transactions between segments are accounted for at what management believes to be fair value.

Substantially all revenue originates from and all long-lived assets are located within North America, and no revenue from any customer of any segment exceeds 10% of the Company’s consolidated revenue.

Assets represent actual assets owned by Information Services and there is no allocation methodology used. Loans are sold by Banking Services to Information Services to create liquidity when the Bank’s loan-to-deposit ratio is greater than 100%. Segment interest from customers is the actual interest earned on the loans owned by Information Services and Banking Services, respectively.

Summarized information about the Company’s operations in each industry segment is as follows:

					Corporate,
	Information		Banking		Eliminations
*(In thousands)*	Services		Services		and Other			Total
Quarter Ended March 31, 2012
Total Revenues:
Revenue from customers	$	22,548	$	5,886	$	—		$	28,434
Intersegment income (expense)		2,540		428		(2,968	)		—
Net income		5,734		2,031		(1,857	)		5,908
Goodwill		11,454		136		—			11,590
Other intangible assets, net		3,699		—		—			3,699
Total assets		693,352		590,458		(10,296	)		1,273,514
Quarter Ended March 31, 2011
Total Revenues:
Revenue from customers	$	19,846	$	6,234	$	—		$	26,080
Intersegment income (expense)		2,626		457		(3,083	)		—
Net income		3,552		2,167		—			5,719
Goodwill		7,335		136		—			7,471
Other intangible assets, net		241		—		—			241
Total assets		615,586		591,457		(7,023	)		1,200,020

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name Accounting Standards Codification
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+ Details

Loans by Type

3 Months Ended

Mar. 31, 2012

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 6 – Loans by Type

A summary of loan categories is as follows:

	March 31,		December 31,
(In thousands)	2012		2011
Commercial and industrial	$	155,914	$	136,916
Real estate
Commercial:
Mortgage		140,517		140,848
Construction		11,081		9,067
Church, church-related:
Mortgage		348,683		347,726
Construction		33,941		36,497
Other		221		511
Total loans	$	690,357	$	671,565

The following table presents the aging of loans by loan categories at March 31, 2012 and December 31, 2011:

	Performing						Nonperforming
							90 Days
			30-59		60-89		and		Non		Total
(In thousands)	Current		Days		Days		Over		Accrual		Loans
March 31, 2012
Commercial and industrial	$	155,862	$	—	$	—	$	—	$	52	$	155,914
Real estate
Commercial:
Mortgage		133,131		23		—		—		7,363		140,517
Construction		11,081		—		—		—		—		11,081
Church, church-related:
Mortgage		348,469		—		—		—		214		348,683
Construction		33,941		—		—		—		—		33,941
Other		221		—		—		—		—		221
Total	$	682,705	$	23	$	—	$	—	$	7,629	$	690,357
December 31, 2011
Commercial and industrial	$	136,850	$	—	$	10	$	—	$	56	$	136,916
Real estate
Commercial:
Mortgage		139,249		137		—		29		1,433		140,848
Construction		9,067		—		—		—		—		9,067
Church, church-related:
Mortgage		347,506		—		—		—		220		347,726
Construction		36,497		—		—		—		—		36,497
Other		511		—		—		—		—		511
Total	$	669,680	$	137	$	10	$	29	$	1,709	$	671,565

The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of March 31, 2012 and December 31, 2011:

	Loans		Performing		Nonperforming
	Subject to		Loans Subject to		Loans Subject to
	Normal		Special		Special		Total
(In thousands)	Monitoring¹		Monitoring²		Monitoring²		Loans
March 31, 2012
Commercial and industrial	$	151,692	$	4,170	$	52	$	155,914
Real estate
Commercial:
Mortgage		125,936		7,218		7,363		140,517
Construction		11,081		—		—		11,081
Church, church-related:
Mortgage		346,214		2,255		214		348,683
Construction		33,941		—		—		33,941
Other		221		—		—		221
Total	$	669,085	$	13,643	$	7,629	$	690,357
December 31, 2011
Commercial and industrial	$	132,475	$	4,385	$	56	$	136,916
Real estate
Commercial:
Mortgage		125,850		13,536		1,462		140,848
Construction		9,067		—		—		9,067
Church, church-related:
Mortgage		336,727		10,779		220		347,726
Construction		36,497		—		—		36,497
Other		511		—		—		511
Total	$	641,127	$	28,700	$	1,738	$	671,565

¹		Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation.
²		Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.

Impaired loans consist primarily of nonaccrual loans, loans greater than 90 days past due and still accruing interest and troubled debt restructurings, both performing and non-performing. Troubled debt restructuring involves the granting of a concession to a borrower experiencing financial difficulty resulting in the modification of terms of the loan, such as changes in payment schedule or interest rate. Management measures impairment in accordance with FASB ASC 310, “Allowance for Credit Losses.” At March 31, 2012 and December 31, 2011, all impaired loans were evaluated based on the fair value of the collateral. The fair value of the collateral is based upon an observable market price or current appraised value and therefore, the Company classifies these assets as nonrecurring Level 2. Loans delinquent 90 days or more and still accruing interest at March 31, 2012 and December 31, 2011 were $0 and $29,000, respectively. Loans classified as troubled debt restructuring were $0 and $4,479,000 at March 31, 2012 and December 31, 2011, respectively. There are two foreclosed loans with a book value of $1,689,000 which have been recorded as other real estate owned (included in other assets) as of March 31, 2012 and December 31, 2011.

The following table presents the recorded investment and unpaid principal balance for impaired loans at March 31, 2012 and December 31, 2011:

			Unpaid		Related
	Recorded		Principal		Allowance for
(In thousands)	Investment		Balance		Loan Losses
March 31, 2012
Commercial and industrial:
Nonaccrual	$	52	$	52	$	26
Troubled debt restructurings still accruing		—		—		—
Real estate
Commercial – Mortgage:
Nonaccrual		7,363		7,363		1,148
Past due 90 days or more and still accruing		—		—		—
Troubled debt restructurings still accruing		—		—		—
Church – Mortgage:
Nonaccrual		214		214		115
Total impaired loans	$	7,629	$	7,629	$	1,289
December 31, 2011
Commercial and industrial:
Nonaccrual	$	56	$	56	$	28
Troubled debt restructurings still accruing		83		83		8
Real estate
Commercial – Mortgage:
Nonaccrual		1,433		1,433		149
Past due 90 days or more and still accruing		29		29		—
Troubled debt restructurings still accruing		4,396		4,396		766
Church – Mortgage:
Nonaccrual		220		220		115
Total impaired loans	$	6,217	$	6,217	$	1,066

A summary of the activity in the allowance for loan losses from December 31, 2011 to March 31, 2012 is as follows:

	December 31,		Charge-							March 31,
*(In thousands)*	2011		Offs		Recoveries		Provision			2012
Commercial and industrial	$	2,594	$	—	$	47	$	97		$	2,738
Real estate
Commercial:
Mortgage		4,776		254		—		391			4,913
Construction		167		—		—		29			196
Church, church-related:
Mortgage		4,797						(164	)		4,633
Construction		616		—		—		(152	)		464
Other		4		—		—		(1	)		3
Total	$	12,954	$	254	$	47	$	200		$	12,947

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
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-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Subparagraph (SX 210.4-08.(k))
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-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Commitments and Contingencies

3 Months Ended

Mar. 31, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Note 7 – Commitments and Contingencies

In the normal course of business, the Company is party to activities that contain credit, market and operational risks that are not reflected in whole or in part in the Company’s consolidated financial statements. Such activities include traditional off-balance sheet credit-related financial instruments and commitments under operating leases. These financial instruments include commitments to extend credit, commercial letters of credit and standby letters of credit. The Company’s maximum potential exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit, commercial letters of credit and standby letters of credit is represented by the contractual amounts of those instruments. At March 31, 2012 and December 31, 2011, no amounts have been accrued for any estimated losses for these instruments.

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commercial and standby letters of credit are conditional commitments issued by the Company or its subsidiaries to guarantee the performance of a customer to a third party. These off-balance sheet financial instruments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At March 31, 2012 the balance of unused loan commitments, standby and commercial letters of credit were $11,475,000, $16,408,000, and $3,985,000, respectively. Since some of the financial instruments may expire without being drawn upon, the total amounts do not necessarily represent future cash requirements. Commitments to extend credit and letters of credit are subject to the same underwriting standards as those financial instruments included on the consolidated balance sheets. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon extension of the credit, is based on management’s credit evaluation of the borrower. Collateral held varies, but is generally accounts receivable, inventory, residential or income-producing commercial property or equipment. In the event of nonperformance, the Company or its subsidiaries may obtain and liquidate the collateral to recover amounts paid under its guarantees on these financial instruments.

The following table summarizes contractual cash obligations of the Company related to operating lease commitments and time deposits at March 31, 2012:

	Amount of Commitment Expiration per Period
			Less than		1-3		3-5		Over 5
*(In thousands)*	Total		1 year		Years		Years		Years
Operating lease commitments	$	1,504	$	585	$	750	$	169	$	—
Time deposits		119,215		108,379		8,232		2,604		—
Total	$	120,719	$	108,964	$	8,982	$	2,773	$	—

The Company and its subsidiaries are involved in various pending legal actions and proceedings in which claims for damages are asserted. Management, after discussion with legal counsel, believes the ultimate resolution of these legal actions and proceedings will not have a material effect upon the Company’s consolidated financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

Stock-Based Compensation

3 Months Ended

Mar. 31, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Note 8 – Stock-Based Compensation

The 2007 Omnibus Incentive Stock Plan (the “Omnibus Plan”) permits the issuance of up to 968,000 shares of the Company’s common stock in the form of stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units and performance awards. The Company issues shares out of treasury stock for these awards. During the three months ended March 31, 2012, 21,516 restricted shares and 83,968 SARs were granted under the Omnibus Plan.

The Company also continues to maintain its other stock-based incentive plans for the restricted common stock previously awarded and the options previously issued and still outstanding. These plans have been superseded by the Omnibus Plan and accordingly, any available restricted stock and stock option grants not yet issued have been cancelled.

Restricted Stock
Restricted shares are amortized to expense over the three-year vesting period. As of March 31, 2012, the total unrecognized compensation expense related to non-vested common stock was $1,492,000 and the related weighted-average period over which it is expected to be recognized is approximately 1.3 years.

Following is a summary of the activity of the restricted stock:

	Three Months Ended
	March 31, 2012
	Shares		Fair Value
Balance at December 31, 2011	52,470		$	29.86
Granted	21,516			36.92
Vested	(20,894	)		27.36
Forfeited	—			—
Balance at March 31, 2012	53,092		$	33.70

Stock Options
Stock options vest and expire over a period not to exceed seven years. As of March 31, 2012, the total unrecognized compensation expense related to non-vested stock options was $14,000, and the related weighted-average period over which it is expected to be recognized is approximately .8 years. Following is a summary of the activity of the stock options during the three-month period ended March 31, 2012:

		Weighted-		Average	Aggregate
		Average		Remaining	Intrinsic
		Exercise		Contractual	Value
	Shares	Price		Term Years	*(In thousands)*
Outstanding at December 31, 2011	30,628	$	17.79	.84	$	545
Exercised	12,101		16.26
Outstanding at March 31, 2012	18,527	$	18.79	.77	$	392
Exercisable at March 31, 2012	18,527	$	18.79	.77	$	392

The total intrinsic value of options exercised was $268,000 and $140,000, for the three-month periods ended March 31, 2012 and 2011, respectively. Following is a summary of the activity of the non-vested stock options during the three-month period ended March 31, 2012:

		Weighted-Average Grant
	Shares	Date Fair Value
Non-vested at December 31, 2011	3,674	$	2.69
Vested	3,674		2.69
Non-vested at March 31, 2012	—	$	0.00

SARs
SARs vest over a three-year period, with one-third of the shares vesting and becoming exercisable each year on the anniversary date of the grant, and they expire 10 years from the grant date. As of March 31, 2012, the total unrecognized compensation expense was $4,738,000 and the related weighted-average period over which it is expected to be recognized is 2.2 years. Following is a summary of the activity of the Company’s SARs program for the three-month period ended March 31, 2012:

			Weighted-		Average	Aggregate
			Average		Remaining	Intrinsic
			Exercise		Contractual	Value
	Shares		Price		Term Years	*(In thousands)*
Outstanding at December 31, 2011	332,586		$	26.87	7.42	$	3,166
Granted	83,968			36.92
Exercised	(12,657	)		25.35
Outstanding at March 31, 2012	403,897			29.01	7.77		4,420
Exercisable at March 31, 2012	256,366		$	25.62	6.79	$	3,673

Following is a summary of the activity of non-vested SARs during the three-month period ended March 31, 2012:

				Weighted-Average Grant
	Shares			Date Fair Value
Non-vested at December 31, 2011		144,321			$	29.35
Granted		83,968				36.92
Vested		(80,758	)			27.49
Non-vested at March 31, 2012		147,531			$	34.89

The Company uses the Black-Scholes pricing model to determine the fair value of the SARs at the date of grant. Following are the assumptions used to estimate the per share fair value of SARs granted:

	Three Months Ended
	March 31,
	2012		2011
Risk-free interest rate	1.38	%	2.70	%
Expected life	7 yrs.		7 yrs.
Expected volatility	29.39	%	27.86	%
Expected dividend yield	1.84	%	1.77	%

The risk-free interest rate is based on the zero-coupon U.S. Treasury yield for the period equal to the expected life of the SARs at the time of the grant. The expected life was derived using the historical exercise activity. The Company uses historical volatility for a period equal to the expected life of the rights using average monthly closing market prices of the Company’s stock as reported on The Nasdaq Global Market. The expected dividend yield is based on the Company’s current rate of annual dividends.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Defined Pension Plans

3 Months Ended

Mar. 31, 2012

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

Note 9 – Defined Pension Plans

The Company has a noncontributory defined benefit pension plan, which covers most of its employees. The Company accrues and makes contributions designed to fund normal service costs on a current basis using the projected unit credit with service proration method to amortize prior service costs arising from improvements in pension benefits and qualifying service prior to the establishment of the plan over a period of approximately 30 years. Disclosure information is based on a measurement date of December 31 of the corresponding year. The following table represents the components of the net periodic pension costs:

	Estimated			Actual
*(In thousands)*	2012			2011
Service cost – benefits earned during the year	$	2,688		$	2,073
Interest cost on projected benefit obligation		2,532			2,423
Expected return on plan assets		(3,968	)		(3,314	)
Net amortization and deferral		1,396			603
Net periodic pension cost	$	2,648		$	1,785

Pension costs recorded to expense were $665,000 and $466,000 for the three-month periods ended March 31, 2012 and 2011, respectively. The increase in pension costs is primarily due to additional employees for the year ended December 31, 2011. The Company made a contribution of $750,000 to the plan during the three-month period ended March 31, 2012 and expects to contribute at least an additional $2,250,000 in 2012.

In addition to the above funded benefit plan, the Company has an unfunded supplemental executive retirement plan which covers key executives of the Company. This is a noncontributory plan in which the Company and its subsidiaries make accruals designed to fund normal service costs on a current basis using the same method and criteria as its defined benefit plan. The following table represents the components of the net periodic pension costs for 2011 and an estimate for 2012:

	Estimated		Actual
*(In thousands)*	2012		2011
Service cost – benefits earned during the year	$	134	$	89
Interest cost on projected benefit obligation		329		295
Net amortization		422		250
Net periodic pension cost	$	885	$	634

Pension costs recorded to expense were $224,000 and $158,000 for the three-month periods ended March 31, 2012 and 2011, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Income Taxes

3 Months Ended

Mar. 31, 2012

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Note 10 – Income Taxes

As of March 31, 2012, the Company’s unrecognized tax benefits were approximately $2,188,000, of which $1,587,000 would, if recognized, affect the Company’s effective tax rate. As of December 31, 2011, the Company’s unrecognized tax benefits were approximately $2,069,000, of which $1,496,000 would, if recognized, affect the Company’s effective tax rate. During the next twelve months, the Company may realize a reduction of its unrecognized tax benefits of approximately $456,000 due to the lapse of federal and state statutes of limitations.

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The Company had $112,000 and $95,000 of gross interest accrued as of March 31, 2012 and December 31, 2011 respectively. There were no penalties for unrecognized tax benefits accrued at March 31, 2012 and December 31, 2011.

The Company is subject to income tax in the U.S. federal jurisdiction, numerous state jurisdictions, and a foreign jurisdiction. U.S. federal income tax returns for tax years 2008 through 2010 remain subject to examination by the Internal Revenue Service. In addition, the Company is subject to state tax examinations for the tax years 2007 through 2010.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Investment in Securities

3 Months Ended

Mar. 31, 2012

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

Note 11 – Investment in Securities

Investment securities available-for-sale are recorded at fair value on a recurring basis. The Company’s investment securities available-for-sale are measured at fair value using Level 2 valuations. The market evaluation utilizes several sources which include “observable inputs” rather than “significant unobservable inputs” and therefore falls into the Level 2 category. The amortized cost, gross unrealized gains, gross unrealized losses and fair value of investment securities are summarized as follows:

	March 31, 2012
			Gross		Gross
	Amortized		Unrealized		Unrealized
*(In thousands)*	Cost		Gains		Losses		Fair Value
State and political subdivisions	$	288,537	$	17,816	$	394	$	305,959
Certificates of deposit		3,250		—		—		3,250
Total	$	291,787	$	17,816	$	394	$	309,209

	December 31, 2011
			Gross		Gross
	Amortized		Unrealized		Unrealized
*(In thousands)*	Cost		Gains		Losses		Fair Value
State and political subdivisions	$	287,585	$	19,797	$	20	$	307,362
Certificates of deposit		3,250		—		—		3,250
Total	$	290,835	$	19,797	$	20	$	310,612

The fair values of securities with unrealized losses are as follows:

	March 31, 2012
	Less than 12 months				12 months or more				Total
	Estimated		Unrealized		Estimated		Unrealized		Estimated		Unrealized
*(In thousands)*	fair value		losses		fair value		losses		Fair value		losses
State and political
subdivisions	$	25,593	$	394	$	—	$	—	$	25,593	$	394
Certificates of deposit		—		—		—		—		—		—
Total	$	25,593	$	394	$	—	$	—	$	25,593	$	394

	December 31, 2011
	Less than 12 months				12 months or more				Total
	Estimated		Unrealized		Estimated		Unrealized		Estimated		Unrealized
*(In thousands)*	fair value		losses		fair value		losses		Fair value		Losses
State and political
subdivisions	$	4,362	$	20	$	—	$	—	$	4,362	$	20
Certificates of deposit		—		—		—		—		—		—
Total	$	4,362	$	20	$	—	$	—	$	4,362	$	20

There were 30 securities (none greater than 12 months) in an unrealized loss position as of March 31, 2012. There were 7 securities (none greater than 12 months) in an unrealized loss position as of December 31, 2011. All unrealized losses were reviewed to determine whether the losses were other than temporary. Management believes that all unrealized losses are temporary since they were market driven, and the Company has the ability and intent to hold these securities until maturity.

The amortized cost and fair value of investment securities by contractual maturity are shown in the following table. Expected maturities may differ from contractual maturities because borrowers have the right to prepay obligations with or without prepayment penalties.

	March 31, 2012
*(In thousands)*	Amortized Cost		Fair Value
Due in 1 year or less	$	8,119	$	8,220
Due after 1 year through 5 years		48,415		52,210
Due after 5 years through 10 years		120,163		128,348
Due after 10 years		115,090		120,431
Total	$	291,787	$	309,209

There was one security for $3,250,000 pledged to secure public deposits and for other purposes at March 31, 2012.

Proceeds from sales of investment securities classified as available for sale were $14,659,000 and $501,000 for the first three months of 2012 and 2011, respectively. There were $966,000 gross realized gains for the first three months of 2012 and no gross realized gains or losses for the first three months of 2011.

- Definition

Tabular disclosure of investments in certain debt and equity securities (and certain other trading assets) which include all debt and equity securities (other than those equity securities accounted for under the equity or cost methods of accounting) with readily determinable fair values. Other trading assets include assets that are carried on the balance sheet at fair value and held for trading purposes. A debt security represents a creditor relationship with an enterprise that is in the form of a security. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities (and other trading assets).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 3, 19, 20, 21, 22, 137
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6511694
-Topic 320

+ Details

Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2012

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 12 – Fair Value of Financial Instruments

Following is a summary of the carrying amounts and fair values of the Company’s financial instruments:

	March 31, 2012				December 31, 2011
	Carrying				Carrying
*(In thousands)*	Amount		Fair Value		Amount		Fair Value
Balance sheet assets:
Cash and cash equivalents	$	159,116	$	159,116	$	235,962	$	235,962
Investment securities		309,209		309,209		310,612		310,612
Loans, net		677,410		683,080		658,611		665,348
Accrued interest receivable		5,876		5,876		6,125		6,125
Total	$	1,151,611	$	1,157,281	$	1,211,310	$	1,218,047
Balance sheet liabilities:
Deposits	$	515,916	$	516,430	$	548,368	$	548,985
Accounts and drafts payable		574,990		574,990		595,201		595,201
Accrued interest payable		155		155		159		159
Total	$	1,091,061	$	1,091,575	$	1,143,728	$	1,144,345

The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

Cash and Other Short-term Instruments – For cash and cash equivalents, accrued interest receivable, accounts and drafts payable and accrued interest payable, the carrying amount is a reasonable estimate of fair value because of the demand nature or short maturities of these instruments.

Investment in Securities – The fair value is measured using Level 2 valuations.

Loans – The fair value of loans is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities.

Deposits – The fair value of demand deposits, savings deposits and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed-maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. The fair value estimates above do not include the benefit that results from the low-cost funding provided by the deposit liabilities compared to the cost of borrowing funds in the market or the benefit derived from the customer relationship inherent in existing deposits.

There were no transfers between Levels 1 and 2 of the fair value hierarchy for the three months ended March 31, 2012 and 2011. No financial instruments are measured using Level 3 inputs for the three months ended March 31, 2012 and 2011.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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+ Details

Subsequent Events

3 Months Ended

Mar. 31, 2012

Subsequent Events [Abstract]

Subsequent Events [Text Block]

Note 13 – Subsequent Events

In accordance with FASB ASC 855, “Subsequent Events,” the Company has evaluated subsequent events after the consolidated balance sheet date of March 31, 2012 and there were no events identified that would require additional disclosures to prevent the Company’s consolidated financial statements from being misleading.