Regulatory Capital Requirements (Notes)

12 Months Ended

Dec. 31, 2016

Regulatory Capital Requirements [Abstract]

Regulatory Capital Requirements under Banking Regulations [Text Block]

Regulatory Capital Requirements

The Company and West Bank are subject to various regulatory capital requirements administered by federal and state banking agencies.  Failure to meet minimum capital requirements (as shown in the following table) can result in certain mandatory and possibly additional discretionary actions by regulators which, if undertaken, could have a direct material effect on the Company's consolidated financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and West Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory requirements.  The Company's and West Bank's capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Management believes the Company and West Bank met all capital adequacy requirements to which they were subject as of December 31, 2016.

The Company's and West Bank's capital amounts and ratios are presented in the following table as of December 31, 2016 and 2015.

	Actual				For Capital Adequacy Purposes With Capital Conservation Buffer				To Be Well-Capitalized Under Prompt Corrective Action Provisions
	Amount		Ratio		Amount		Ratio		Amount		Ratio
As of December 31, 2016:
Total Capital (to Risk-Weighted Assets)
Consolidated	$	202,530	11.87	%	$	147,108	8.625	%	N/A		N/A
West Bank	186,118		11.04		145,414		8.625		$	168,597	10.00	%
Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	186,418		10.93		112,996		6.625		N/A		N/A
West Bank	170,006		10.08		111,695		6.625		134,877		8.00
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	166,418		9.76		87,412		5.125		N/A		N/A
West Bank	170,006		10.08		86,406		5.125		109,588		6.50
Tier 1 Capital (to Average Assets)
Consolidated	186,418		10.14		73,530		4.00		N/A		N/A
West Bank	170,006		9.34		72,807		4.00		91,009		5.00
As of December 31, 2015:
Total Capital (to Risk-Weighted Assets)
Consolidated	$	187,790	12.12	%	$	123,979	8.00	%	N/A		N/A
West Bank	174,450		11.32		123,279		8.00		$	154,099	10.00	%
Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	172,807		11.15		92,984		6.00		N/A		N/A
West Bank	159,467		10.35		92,460		6.00		123,279		8.00
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Consolidated	152,807		9.86		69,738		4.50		N/A		N/A
West Bank	159,467		10.35		69,345		4.50		100,164		6.50
Tier 1 Capital (to Average Assets)
Consolidated	172,807		9.91		69,764		4.00		N/A		N/A
West Bank	159,467		9.20		69,352		4.00		86,690		5.00

On January 1, 2015, the Company and West Bank became subject to the rules of the Basel III regulatory capital framework and related Dodd-Frank Wall Street Reform and Consumer Protection Act changes. The new rules included the implementation of a new capital conservation buffer that is added to the minimum requirements for capital adequacy purposes. The capital conservation buffer is subject to a three year phase-in period that began January 1, 2016 and will be fully phased-in on January 1, 2019 at 2.5 percent. The required phase-in capital conservation buffer during 2016 was 0.625 percent. A banking organization with a conservation buffer of less than the required phase-in amount will be subject to limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers. As of December 31, 2016, the ratios for the Company and West Bank were sufficient to meet the fully phased-in conservation buffer.

The ability of the Company to pay dividends to its stockholders is dependent upon dividends paid by its subsidiary, West Bank. There are currently no restrictions on such dividends, besides the general restrictions imposed on all banks by applicable law.

The Company's tangible common equity ratio was 8.92 percent and 8.71 percent at December 31, 2016 and 2015, respectively.  The tangible common equity ratio is computed by dividing total equity less preferred stock and intangible assets by total assets less intangible assets. As of December 31, 2016 and 2015, the Company had no intangible assets