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NET DEFERRED TAX ASSET AND INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Components of income tax provision
Years ended December 31, (in thousands)    2018      2017      2016  
Federal  $1,986   $1,831   $1,344 
State   217    195    288 
Current provision   2,203    2,026    1,632 
Federal   (455)   840    852 
State   (39)   48    105 
Deferred (benefit) expense   (494)   888    957 
Income tax provision  $1,709   $2,914   $2,589 
Reconciliation of expected federal statutory tax to income tax provision
Years ended December 31,    2018      2017      2016  
Income tax at statutory federal tax rate   21.00%   34.00%   34.00%
State tax, net of federal tax benefit   1.37    1.74    2.80 
Tax exempt income and dividends received deduction   (3.84)   (7.00)   (9.07)
Remeasurement of net deferred tax assets       4.85     
BOLI interest and gain   (1.35)   (1.34)   (1.29)
Other   (0.95)   (0.47)   1.48 
Change in valuation allowance            
Effective income tax rates   16.23%   31.78%   27.92%
Components of net deferred tax assets
December 31, (in thousands)    2018      2017  
Allowance for loan losses  $1,916   $1,499 
Interest on non-performing loans   233    210 
Accrued deferred compensation   334    248 
Post-retirement benefits   11    11 
Other real estate owned write-downs       6 
Restricted stock awards   162    77 
Mark-to-market purchase accounting adjustments       122 
Net unrealized holding loss on available for sale securities   58     
Write-down of securities   4    154 
Other   282    51 
Gross deferred tax assets   3,000    2,378 
Deferred loan costs, net   (344)   (312)
Mark-to-market purchase accounting adjustments   (37)    
Goodwill and core deposit intangible asset   (545)   (534)
Accelerated depreciation   (698)   (752)
Other real estate owned write-downs   (45)    
Mortgage servicing rights   (55)   (56)
Net unrealized holding gain on available-for-sale securities       (47)
Gross deferred tax liabilities   (1,724)   (1,701)
Net deferred tax asset  $1,276   $677