Guaranty Bancshares (GNTY) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - shares	9 Months Ended
	Sep. 30, 2018	Nov. 09, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	GUARANTY BANCSHARES INC /TX/
Entity Central Index Key	1,058,867
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Common Stock, Shares Outstanding (shares)		11,889,009

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash and due from banks	$ 38,483	$ 40,482
Federal funds sold	10,700	26,175
Interest-bearing deposits	4,868	24,771
Total cash and cash equivalents	54,051	91,428
Securities available for sale	232,378	232,372
Securities held to maturity	164,839	174,684
Loans held for sale	826	1,896
Loans, net	1,638,149	1,347,779
Accrued interest receivable	7,760	8,174
Premises and equipment, net	52,660	43,818
Other real estate owned	1,783	2,244
Cash surrender value of life insurance	25,747	19,117
Deferred tax asset	3,237	2,543
Core deposit intangible, net	4,919	2,724
Goodwill	32,160	18,742
Other assets	24,071	17,103
Total assets	2,242,580	1,962,624
Deposits
Noninterest-bearing	479,405	410,009
Interest-bearing	1,357,934	1,266,311
Total deposits	1,837,339	1,676,320
Securities sold under agreements to repurchase	11,107	12,879
Accrued interest and other liabilities	10,187	7,117
Federal Home Loan Bank advances	129,140	45,153
Subordinated debentures	12,810	13,810
Total liabilities	2,000,583	1,755,279
Shareholders' equity
Preferred stock, $5.00 par value, 15,000,000 shares authorized, no shares issued	0	0
Common stock, $1.00 par value, 50,000,000 shares authorized, 12,827,114 and 11,921,298 shares issued, and 11,964,472 and 11,058,956 shares outstanding, respectively	12,827	11,921
Additional paid-in capital	184,781	155,601
Retained earnings	75,590	66,037
Treasury stock, 862,642 and 862,342 shares at cost	(20,096)	(20,087)
Accumulated other comprehensive loss	(11,105)	(6,127)
Total shareholders' equity	241,997	207,345
Total liabilities and shareholders' equity	$ 2,242,580	$ 1,962,624

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in USD per share)	$ 5	$ 5
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in USD per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	12,827,114	11,921,298
Common stock, shares outstanding (in shares)	11,964,472	11,058,956
Treasury stock (in shares)	862,642	862,342

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Interest income
Loans, including fees	$ 20,879	$ 15,486	$ 55,377	$ 45,115
Securities
Taxable	1,526	1,545	4,713	4,257
Nontaxable	966	919	2,812	2,761
Federal funds sold and interest-bearing deposits	304	215	837	960
Total interest income	23,675	18,165	63,739	53,093
Interest expense
Deposits	4,670	2,730	11,948	7,761
FHLB advances and federal funds purchased	593	157	1,181	294
Subordinated debentures	173	164	516	559
Other borrowed money	10	12	34	337
Total interest expense	5,446	3,063	13,679	8,951
Net interest income	18,229	15,102	50,060	44,142
Provision for loan losses	500	800	1,750	2,250
Net interest income after provision for loan losses	17,729	14,302	48,310	41,892
Noninterest income
Service charges	921	986	2,661	2,801
Net realized gain (loss) on securities transactions	1	0	(50)	25
Net realized gain on sale of loans	637	589	1,871	1,490
Other income	1,990	2,127	6,648	6,184
Total noninterest income	3,549	3,702	11,130	10,500
Noninterest expense
Employee compensation and benefits	8,156	6,729	23,723	20,156
Occupancy expenses	2,217	1,938	6,076	5,552
Other expenses	4,654	3,499	12,431	10,409
Total noninterest expense	15,027	12,166	42,230	36,117
Income before income taxes	6,251	5,838	17,210	16,275
Income tax provision	1,160	1,699	3,126	4,644
Net earnings	$ 5,091	$ 4,139	$ 14,084	$ 11,631
Basic earnings per share (in USD per share)	$ 0.43	$ 0.37	$ 1.23	$ 1.17
Diluted earnings per share (in USD per share)	$ 0.42	$ 0.37	$ 1.22	$ 1.16

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net earnings	$ 5,091	$ 4,139	$ 14,084	$ 11,631
Unrealized (losses) gains on securities
Unrealized holding (losses) gains arising during the period	(1,592)	(264)	(6,104)	2,422
Amortization of net unrealized gains on held to maturity securities	6	23	28	58
Reclassification adjustment for net (gains) losses included in net earnings	(1)	0	50	(25)
Tax effect	334	92	1,271	(839)
Unrealized (losses) gains on securities, net of tax	(1,253)	(149)	(4,755)	1,616
Unrealized holding gains arising during the period on interest rate swaps	67	35	263	29
Total other comprehensive (loss) income	(1,186)	(114)	(4,492)	1,645
Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income	0	0	(486)	0
Comprehensive income	$ 3,905	$ 4,025	$ 9,106	$ 13,276

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Loss	Less: KSOP-Owned Shares
Beginning balance at Dec. 31, 2016	$ 110,253	$ 0	$ 9,616	$ 101,736	$ 57,160	$ (20,111)	$ (6,487)	$ (31,661)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	11,631				11,631
Other comprehensive income (loss)	1,645						1,645
Terminated KSOP put option	34,300							34,300
Exercise of stock options	84		5	55		24
Sale of common stock	55,755		2,300	53,455
Stock based compensation	247			247
Net change in fair value of KSOP shares	(2,639)							(2,639)
Dividends: Common - $.43 and $.39 per share in 2018 and 2017, respectively	(4,013)				(4,013)
Ending balance at Sep. 30, 2017	207,263	0	11,921	155,493	64,778	(20,087)	(4,842)	0
Beginning balance at Dec. 31, 2017	207,345	0	11,921	155,601	66,037	(20,087)	(6,127)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	14,084				14,084
Other comprehensive income (loss)	(4,492)						(4,492)
Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income	0				486		(486)
Exercise of stock options	140		6	134
Purchase of treasury stock	(9)					(9)
Issuance of common stock	29,568		900	28,668
Stock based compensation	378			378
Net change in fair value of KSOP shares	0
Dividends: Common - $.43 and $.39 per share in 2018 and 2017, respectively	(5,017)				(5,017)
Ending balance at Sep. 30, 2018	$ 241,997	$ 0	$ 12,827	$ 184,781	$ 75,590	$ (20,096)	$ (11,105)	$ 0

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Statement of Stockholders' Equity [Abstract]
Common stock dividends (in USD per share)	$ 0.43	$ 0.39

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Cash flows from operating activities
Net earnings	$ 5,091	$ 4,139	$ 14,084	$ 11,631
Adjustments to reconcile net earnings to net cash provided from operating activities:
Depreciation			2,457	2,385
Amortization			881	782
Deferred taxes			577	(214)
Premium amortization, net of discount accretion			3,247	3,581
Net realized gain on securities transactions	(1)	0	50	(25)
Gain on sale of loans	(637)	(589)	(1,871)	(1,490)
Provision for loan losses	500	800	1,750	2,250	$ 2,850
Origination of loans held for sale			(56,276)	(50,230)
Proceeds from loans held for sale			59,217	50,883
Write-down of other real estate and repossessed assets			392	9
Net loss on sale of premises, equipment, other real estate owned and other assets			478	111
Stock based compensation			378	247
Net change in accrued interest receivable and other assets			(5,170)	1,680
Net change in accrued interest payable and other liabilities			1,768	1,624
Net cash provided by operating activities			21,962	23,224
Securities available for sale:
Purchases			(124,914)	(313,177)
Proceeds from sales			111,813	213,813
Proceeds from maturities and principal repayments			20,697	18,925
Securities held to maturity:
Proceeds from sales		0	0	923
Proceeds from maturities and principal repayments			8,184	7,497
Cash paid in connection with acquisitions			(6,423)	0
Cash received from acquired banks			24,927	0
Net purchases of premises and equipment			(2,924)	(1,678)
Net proceeds from sale of premises, equipment, other real estate owned and other assets			1,898	1,830
Net increase in loans			(138,024)	(64,438)
Net cash used in investing activities			(104,766)	(136,305)
Cash flows from financing activities
Net change in deposits			(20,402)	40,511
Net change in securities sold under agreements to repurchase			(1,772)	2,061
Proceeds from FHLB advances			325,000	60,000
Repayment of FHLB advances			(251,513)	(50,013)
Proceeds from other debt			0	2,000
Repayment of other debt			0	(20,286)
Repayments of debentures			(1,000)	(5,500)
Purchase of treasury stock			(9)	0
Exercise of stock options			140	84
Sale of common stock			0	55,755
Cash dividends			(5,017)	(4,013)
Net cash provided by financing activities			45,427	80,599
Net change in cash and cash equivalents			(37,377)	(32,482)
Cash and cash equivalents at beginning of period			91,428	127,543	127,543
Cash and cash equivalents at end of period	$ 54,051	$ 95,061	54,051	95,061	$ 91,428
Supplemental disclosures of cash flow information
Interest paid			13,137	8,958
Income taxes paid			4,008	4,910
Supplemental schedule of noncash investing and financing activities
Transfer loans to other real estate owned and repossessed assets			591	992
Common stock issued in acquisitions			29,568	0
Transfer of KSOP shares			0	34,300
Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income			486	0
Net change in fair value of KSOP shares			$ 0	$ 2,639

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations : Guaranty Bancshares, Inc. (“Guaranty”) is a bank holding company headquartered in Mount Pleasant, Texas that provides, through its wholly-owned subsidiary, Guaranty Bank & Trust, N.A. (the “Bank”), a broad array of financial products and services to individuals and corporate customers, primarily in its markets of East Texas, Dallas/Fort Worth, Greater Houston and Central Texas. The terms “the Company,” “we,” “us” and “our” mean Guaranty and its subsidiaries, when appropriate. The Company’s main sources of income are derived from granting loans throughout its markets and investing in securities issued by the U.S. Treasury, U.S. government agencies and state and political subdivisions. The Company’s primary lending products are real estate, commercial and consumer loans. Although the Company has a diversified loan portfolio, a substantial portion of its debtors’ abilities to honor contracts is dependent on the economy of the State of Texas and primarily the economies of East Texas, Dallas/Fort Worth, Greater Houston and Central Texas. The Company primarily funds its lending activities with deposit operations. The Company’s primary deposit products are checking accounts, money market accounts and certificates of deposit. Basis of Presentation : The consolidated financial statements in this Quarterly Report on Form 10-Q (this “Report”) include the accounts of Guaranty, the Bank, and their respective other direct and indirect subsidiaries and any other entities in which Guaranty has a controlling interest. The Bank has six wholly-owned non-bank subsidiaries, Guaranty Company, Inc., G B COM, INC., 2800 South Texas Avenue LLC, Pin Oak Realty Holdings, Inc., Pin Oak Energy Holdings, LLC and White Oak Aviation, LLC. All significant intercompany balances and transactions have been eliminated in consolidation. The accounting and financial reporting policies followed by the Company conform, in all material respects, to accounting principles generally accepted in the United States of America (“GAAP”) and to general practices within the financial services industry. The consolidated financial statements in this Report have not been audited by an independent registered public accounting firm, but in the opinion of management, reflect all adjustments necessary for a fair presentation of the Company’s financial position and results of operations. All such adjustments were of a normal and recurring nature. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10-Q adopted by the Securities and Exchange Commission (“SEC”). Accordingly, the financial statements do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with the Company’s consolidated financial statements, and notes thereto, for the year ended December 31, 2017 , included in Guaranty’s Annual Report on Form 10-K for the year ended December 31, 2017 . Operating results for the interim periods disclosed herein are not necessarily indicative of the results that may be expected for a full year or any future period. All dollar amounts referenced and discussed in the notes to the consolidated financial statements in this Report are presented in thousands, unless noted otherwise. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. These estimates and assumptions may also affect disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. KSOP Repurchase Right : In accordance with applicable provisions of the Internal Revenue Code, the terms of Guaranty’s employee stock ownership plan with 401(k) provisions (“KSOP”), provided that, for so long as Guaranty was a privately-held company without a public market for its common stock, KSOP participants would have the right, for a specified period of time, to require Guaranty to repurchase shares of its common stock that are distributed to them by the KSOP. This repurchase obligation terminated upon the consummation of Guaranty’s initial public offering and listing of its common stock on the NASDAQ Global Select Market in May 2017. However, because Guaranty was privately-held without a public market for its common stock as of and for the quarter ended March 31, 2017, the shares of common stock held by the KSOP are reflected in the Company’s consolidated statement of changes in shareholders' equity for the nine months ended September 30, 2017 in a column called “KSOP-owned shares”. As a result of the initial public offering, the consolidated statement of changes in shareholders' equity for the nine months ended September 30, 2017 includes an adjustment for the inclusion of such KSOP-owned shares in total shareholders' equity as "terminated KSOP put option." For all periods following Guaranty’s initial public offering and continued listing of the Company’s common stock on the NASDAQ Global Select Market, the KSOP-owned shares are included in, and not deducted from, shareholders’ equity. Recent Accounting Pronouncements : In February 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2018-02, Income Statement — Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. ASU 2018-02 was issued to address the income tax accounting treatment of the stranded tax effects within other comprehensive income due to the prohibition of backward tracing due to an income tax rate change that was initially recorded in other comprehensive income. This issue came about from the enactment of the Tax Cuts and Jobs Act on December 22, 2017 that changed the Company’s income tax rate from 35% to 21%. The ASU changed current accounting whereby an entity may elect to reclassify the stranded tax effect from accumulated other comprehensive income to retained earnings. The ASU is effective for periods beginning after December 15, 2018 although early adoption is permitted. The Company adopted ASU 2018-02 in the first quarter of 2018 and reclassified its stranded tax effect of $486 within accumulated other comprehensive income to retained earnings at March 31, 2018. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . This ASU simplifies the accounting for goodwill impairment for all entities by requiring impairment changes to be based on the first step in today’s two-step impairment test, thus eliminating step two from the goodwill impairment test. In addition, the amendment eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform step two of the goodwill impairment test. For pubic companies, ASU 2017-04 is effective for fiscal years beginning after December 15, 2019 with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is in the process of evaluating the impact of this pronouncement, which is not expected to have a significant impact on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which sets forth a "current expected credit loss" ("CECL") model requiring the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. For public companies, the amendments in this update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company has assembled a transition team to assess the adoption of this ASU, and has developed a project plan regarding implementation. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The FASB issued this ASU to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet by lessees for those leases classified as operating leases under current U.S. GAAP and disclosing key information about leasing arrangements. The amendments in this ASU are effective for public companies for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. Early adoption of this ASU is permitted for all entities. We expect recorded assets and liabilities to increase upon adoption of the standard as it relates to operating leases in which we are the lessee. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities , which is intended to improve the recognition and measurement of financial instruments by requiring: equity investments (other than equity method or consolidation) to be measured at fair value with changes in fair value recognized in net income; public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; eliminating the requirement to disclose the fair value of financial instruments measured at amortized cost for organizations that are not public business entities; eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; and requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk (also referred to as “own credit”) when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. The adoption of ASU 2016-01 on January 1, 2018 did not have a material impact on the Company’s condensed consolidated financial statements. In accordance with (iv) above, the Company measured the fair value of its loan portfolio prospectively as of June 30, 2018 using an exit price notion. See Note 13 – Fair Value for further information regarding the valuation of these loans. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASU 606), followed by various amendments to the standard, including clarification of principal versus agent considerations, narrow scope improvements and other technical corrections, all of which are codified in ASU 606. The amendments in these updates amend existing guidance related to revenue from contracts with customers. The amendments supersede and replace nearly all existing revenue recognition guidance, including industry-specific guidance, establish a new control-based revenue recognition model, change the basis for deciding when revenue is recognized over a time or point in time, provide new and more detailed guidance on specific topics and expand and improve disclosures about revenue. In addition, these amendments specify the accounting for some costs to obtain or fulfill a contract with a customer. The Company has applied ASU 2014-09, which was effective on January 1, 2018, using the modified retrospective approach to all existing contracts with customers covered under the scope of the standard. The adoption of this ASU was not significant to the Company and had no material effect on how the Company recognizes revenue nor did it result in a cumulative effect adjustment or any presentation changes to the consolidated financial statements. The majority of the Company's revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit, loan processing fees and investment securities, as well as revenue related to mortgage banking activities, and BOLI, as these activities are subject to other accounting guidance. Descriptions of revenue-generating activities that are within the scope of ASC 606, and are presented in the accompanying Consolidated Statements of Income as components of noninterest income, are as follows: • Deposit services. Service charges on deposit accounts include fees for banking services provided, overdrafts and non-sufficient funds. Revenue is generally recognized in accordance with published deposit account agreements for retail accounts or contractual agreements for commercial accounts. • Merchant and debit card fees. Merchant and debit card fees includes interchange income that is generated by our customers’ usage and volume of activity. Interchange rates are not controlled by the Company, which effectively acts as processor that collects and remits payments associated with customer debit card transactions. Merchant service revenue is derived from third party vendors that process credit card transactions on behalf of our merchant customers. Merchant services revenue is primarily comprised of residual fee income based on the referred merchant’s processing volumes and/or margin. • Fiduciary income. Trust income includes fees and commissions from investment management, administrative and advisory services primarily for individuals, and to a lesser extent, partnerships and corporations. Revenue is recognized on an accrual basis at the time the services are performed and when we have a right to invoice and are based on either the market value of the assets managed or the services provided. • Other noninterest income. Other noninterest income includes among other things, mortgage loan origination fees, wire transfer fees, stop payment fees, loan administration fees and mortgage warehouse lending fees. The majority of these fees in other noninterest income are not subject to the requirements of ASC 606. Fees that are within the scope of ASC 606 are generally received at the time the performance obligations are met.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS On close of business June 1, 2018, the Company acquired 100% of the outstanding shares of capital stock of Westbound Bank, a Texas banking association (“Westbound”), in exchange for a combination of cash and shares of the Company’s common stock amounting to total consideration of $35,991 . Under the terms of the acquisition, the Company issued 899,816 shares of the Company’s common stock in exchange for 2,311,952 shares of Westbound, representing 100% of the outstanding shares of common and preferred stock of Westbound. With the acquisition, the Company has expanded its market into the Houston metropolitan region. Results of operations of the acquired company were included in the Company’s results beginning June 2, 2018. Acquisition-related costs of $1,101 and $365 are included in other operating expenses in the Company’s consolidated statement of earnings for the nine and three months ended September 30, 2018 , respectively. The fair value of the common shares issued as part of the consideration paid for Westbound was determined based upon the closing price of the Company’s common shares on the acquisition date. Goodwill of $13,418 arising from the acquisition of Westbound consisted largely of synergies and the cost savings resulting from the combining of the operations of the companies. None of the goodwill is expected to be deductible for income tax purposes. The following table summarizes the consideration paid for Westbound and the fair value of the assets acquired and liabilities assumed recognized at the acquisition date: Consideration: Westbound Cash $ 6,423 Equity instruments 29,568 Fair Value of total consideration transferred $ 35,991 Cash consideration includes contingent consideration related to an escrow agreement in which $1,750 was retained from amounts paid to Westbound shareholders for payment to Guaranty in the event that certain defined loan relationships experienced actual losses during the three year period following the close of the transaction on June 1, 2018. If the loans defined in the escrow agreement do experience losses, funds from the escrow account will be remitted to Guaranty. If the loans payoff or do not experience losses, funds from the escrow account will be remitted to Westbound shareholders according to terms set forth in the escrow agreement. The following table summarizes the estimated fair value of the assets acquired and liabilities assumed at the date of acquisition, June 1, 2018. Westbound Cash and due from banks $ 24,927 Investment securities available for sale 15,264 Loans, net of discount 154,687 Accrued interest receivable 651 Premises and equipment 8,625 Nonmarketable equity securities — Core deposit intangible 2,700 Other assets 9,205 Total assets acquired 216,059 Non-interest bearing deposits 40,595 Interest bearing deposits 140,826 Federal Home Loan Bank advances 10,500 Accrued interest and other liabilities 1,565 Total liabilities assumed 193,486 Net assets acquired 22,573 Total consideration paid 35,991 Goodwill $ 13,418 The fair value of net assets acquired includes fair value adjustments to certain receivables that were not considered impaired as of the acquisition date (“acquired performing loans”). The fair value adjustments were determined using discounted contractual cash flows. However, the Company believes that all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered impaired at the acquisition date and were not subject to the guidance relating to purchased credit impaired loans, which have shown evidence of credit deterioration since origination. Acquired performing loans had fair value and gross contractual amounts receivable of $154,687 .

MARKETABLE SECURITIES

MARKETABLE SECURITIES	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
MARKETABLE SECURITIES	MARKETABLE SECURITIES The following tables summarize the amortized cost and fair value of securities available for sale and securities held to maturity as of September 30, 2018 and December 31, 2017 and the corresponding amounts of gross unrealized gains and losses: September 30, 2018 Amortized Cost Gross Unrealized Gains Gross Estimated Fair Value Available for sale: Corporate bonds $ 19,762 $ — $ 648 $ 19,114 Municipal securities 15,814 — 451 15,363 Mortgage-backed securities 91,208 — 4,447 86,761 Collateralized mortgage obligations 115,125 — 3,985 111,140 Total available for sale $ 241,909 $ — $ 9,531 $ 232,378 Held to maturity: Municipal securities $ 142,419 $ 710 $ 2,420 $ 140,709 Mortgage-backed securities 17,871 77 611 17,337 Collateralized mortgage obligations 4,549 46 45 4,550 Total held to maturity $ 164,839 $ 833 $ 3,076 $ 162,596 December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Estimated Fair Value Available for sale: Corporate bonds $ 18,823 $ 64 $ 50 $ 18,837 Municipal securities 7,746 — 200 7,546 Mortgage-backed securities 92,471 — 1,793 90,678 Collateralized mortgage obligations 116,809 5 1,503 115,311 Total available for sale $ 235,849 $ 69 $ 3,546 $ 232,372 Held to maturity: Municipal securities $ 146,496 $ 2,244 $ 218 $ 148,522 Mortgage-backed securities 22,026 199 230 21,995 Collateralized mortgage obligations 6,162 111 — 6,273 Total held to maturity $ 174,684 $ 2,554 $ 448 $ 176,790 Management evaluates securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. Consideration is given to (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. The Company did no t record any OTTI losses on any of its securities during the nine months ended September 30, 2018 or for the year ended December 31, 2017 . Information pertaining to securities with gross unrealized losses as of September 30, 2018 and December 31, 2017 aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position is detailed in the following tables: Less Than 12 Months 12 Months or Longer Total September 30, 2018 Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Available for sale: Corporate bonds $ (648 ) $ 19,114 $ — $ — $ (648 ) $ 19,114 Municipal securities (65 ) 7,557 (386 ) 7,289 (451 ) 14,846 Mortgage-backed securities (469 ) 15,439 (3,978 ) 71,322 (4,447 ) 86,761 Collateralized mortgage obligations (2,126 ) 68,879 (1,859 ) 42,261 (3,985 ) 111,140 Total available for sale $ (3,308 ) $ 110,989 $ (6,223 ) $ 120,872 $ (9,531 ) $ 231,861 Held to maturity: Municipal securities $ (1,633 ) $ 75,935 $ (787 ) $ 20,088 $ (2,420 ) $ 96,023 Mortgage-backed securities (232 ) 6,236 (379 ) 8,004 (611 ) 14,240 Collateralized mortgage obligations (45 ) 2,363 — — (45 ) 2,363 Total held to maturity $ (1,910 ) $ 84,534 $ (1,166 ) $ 28,092 $ (3,076 ) $ 112,626 Less Than 12 Months 12 Months or Longer Total December 31, 2017 Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Available for sale: Corporate bonds $ (50 ) $ 8,019 $ — $ — $ (50 ) $ 8,019 Municipal securities — — (200 ) 7,546 (200 ) 7,546 Mortgage-backed securities (658 ) 42,881 (1,135 ) 47,797 (1,793 ) 90,678 Collateralized mortgage obligations (1,091 ) 93,584 (412 ) 21,258 (1,503 ) 114,842 Total available for sale $ (1,799 ) $ 144,484 $ (1,747 ) $ 76,601 $ (3,546 ) $ 221,085 Held to maturity: Municipal securities $ (37 ) $ 9,230 $ (181 ) $ 19,961 $ (218 ) $ 29,191 Mortgage-backed securities (57 ) 6,499 (173 ) 9,747 (230 ) 16,246 Collateralized mortgage obligations — — — — — — Total held to maturity $ (94 ) $ 15,729 $ (354 ) $ 29,708 $ (448 ) $ 45,437 The number of investment positions in an unrealized loss position totaled 203 at September 30, 2018 . The securities in a loss position were composed of tax-exempt municipal bonds, corporate bonds, collateralized mortgage obligations and mortgage backed securities. Management believes the unrealized loss on the remaining securities is a function of the movement of interest rates since the time of purchase. Based on evaluation of available evidence, including recent changes in interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Should the impairment of any of these securities become other-than-temporary, the cost basis of the investment would be reduced and the resulting loss recognized in net income in the period the OTTI is identified. The Company does not have the intent to sell these securities and it is likely that it will not be required to sell the securities before their anticipated recovery. The Company does not consider these securities to be OTTI at September 30, 2018 . Mortgage-backed securities and collateralized mortgage obligations are backed by pools of mortgages that are insured or guaranteed by the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association or the Government National Mortgage Association. As of September 30, 2018 , there were no holdings of securities of any one issuer, other than the U.S. government and its agencies, in an amount greater than 10% of shareholders’ equity. Securities with fair values of approximately $233,559 and $245,600 at September 30, 2018 and December 31, 2017 , respectively, were pledged to secure public fund deposits and for other purposes as required or permitted by law. The proceeds from sales of available for sale securities and the associated gains and losses are listed below for: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Proceeds from sales $ 102,356 $ 199,974 $ 111,813 $ 214,736 Gross gains 4 — 4 38 Gross losses (3 ) — (54 ) (13 ) During the nine months ended September 30, 2017 , the Company sold three held-to-maturity municipal securities. The Company sold these municipal securities based upon internal credit analysis, under the belief that they had experienced significant deterioration in creditworthiness. The risk exposure presented by these municipalities had increased beyond acceptable levels, and the Company determined that it was reasonably possible that all amounts due would not be collected. The credit analysis determined that the municipalities had been significantly impacted because their tax bases are heavily reliant on the energy industry relative to other sectors of the economy. Specifically, the revenues of these municipalities have been adversely impacted by the significant decline in energy prices since 2014. The Company believes the sale of these securities were merited and permissible under the applicable accounting guidelines because of the significant deterioration in the creditworthiness of the issuers. There were no held to maturity securities sold during the three or nine months ended September 30, 2018 . Sale of securities held to maturity were as follows for: Three Months Ended September 30, Nine Months Ended September 30, 2017 2017 Proceeds from sales $ — $ 923 Amortized cost — 907 Gross realized gains — 16 Tax expense related to securities gains/losses — (4 ) The contractual maturities at September 30, 2018 of available for sale and held to maturity securities at carrying value and estimated fair value are shown below. The Company invests in mortgage-backed securities and collateralized mortgage obligations that have expected maturities that differ from their contractual maturities. These differences arise because borrowers and/or issuers may have the right to call or prepay their obligation with or without call or prepayment penalties. Available for Sale Held to Maturity September 30, 2018 Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due within one year $ — $ — $ 769 $ 768 Due after one year through five years 11,234 10,926 19,153 19,244 Due after five years through ten years 16,668 16,262 42,448 42,774 Due after ten years 7,674 7,289 80,049 77,923 Mortgage-backed securities 91,208 86,761 17,871 17,337 Collateralized mortgage obligations 115,125 111,140 4,549 4,550 Total Securities $ 241,909 $ 232,378 $ 164,839 $ 162,596

LOANS AND ALLOWANCE FOR LOAN LO

LOANS AND ALLOWANCE FOR LOAN LOSSES	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
LOANS AND ALLOWANCE FOR LOAN LOSSES	LOANS AND ALLOWANCE FOR LOAN LOSSES The following table summarizes the Company’s loan portfolio by type of loan as of: September 30, 2018 December 31, 2017 Commercial and industrial $ 248,758 $ 197,508 Real estate: Construction and development 229,307 196,774 Commercial real estate 599,153 418,137 Farmland 65,209 59,023 1-4 family residential 392,456 374,371 Multi-family residential 38,523 36,574 Consumer 53,947 51,267 Agricultural 24,184 25,596 Overdrafts 326 294 Total loans 1,651,863 1,359,544 Net of: Deferred loan fees 727 1,094 Allowance for loan losses (14,441 ) (12,859 ) Total net loans $ 1,638,149 $ 1,347,779 The following tables present the activity in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method for the nine months ended September 30, 2018 , for the year ended December 31, 2017 and for the nine months ended September 30, 2017 : For the Nine Months Ended September 30, 2018 Commercial Construction Commercial Farmland 1-4 family Multi-family Consumer Agricultural Overdrafts Total Allowance for loan losses: Beginning balance $ 1,581 $ 1,724 $ 4,585 $ 523 $ 3,022 $ 629 $ 602 $ 187 $ 6 $ 12,859 Provision for loan losses 138 119 1,329 100 (161 ) 41 101 (3 ) 86 1,750 Loans charged-off (66 ) — (32 ) — (19 ) — (175 ) (2 ) (117 ) (411 ) Recoveries 54 — — — 49 — 41 65 34 243 Ending balance $ 1,707 $ 1,843 $ 5,882 $ 623 $ 2,891 $ 670 $ 569 $ 247 $ 9 $ 14,441 Allowance ending balance: Individually evaluated for impairment $ 315 $ — $ 61 $ 74 $ 4 $ — $ — $ — $ — $ 454 Collectively evaluated for impairment 1,392 1,843 5,821 549 2,887 670 569 247 9 13,987 Ending balance $ 1,707 $ 1,843 $ 5,882 $ 623 $ 2,891 $ 670 $ 569 $ 247 $ 9 $ 14,441 Loans: Individually evaluated for impairment $ 1,584 $ 1,684 $ 6,360 $ 218 $ 1,571 $ — $ — $ 409 $ — $ 11,826 Collectively evaluated for impairment 247,174 227,623 592,793 64,991 390,885 38,523 53,947 23,775 326 1,640,037 Ending balance $ 248,758 $ 229,307 $ 599,153 $ 65,209 $ 392,456 $ 38,523 $ 53,947 $ 24,184 $ 326 $ 1,651,863 For the year ended December 31, 2017 Commercial Construction Commercial Farmland 1-4 family Multi-family Consumer Agricultural Overdrafts Total Allowance for loan losses: Beginning balance $ 1,592 $ 1,161 $ 3,264 $ 482 $ 3,960 $ 281 $ 585 $ 153 $ 6 $ 11,484 Provision for loan losses 272 563 1,405 41 (418 ) 348 253 276 110 2,850 Loans charged-off (1,080 ) — (84 ) — (543 ) — (344 ) (242 ) (165 ) (2,458 ) Recoveries 797 — — — 23 — 108 — 55 983 Ending balance $ 1,581 $ 1,724 $ 4,585 $ 523 $ 3,022 $ 629 $ 602 $ 187 $ 6 $ 12,859 Allowance ending balance: Individually evaluated for impairment $ 17 $ — $ 27 $ 85 $ 5 $ — $ — $ — $ — $ 134 Collectively evaluated for impairment 1,564 1,724 4,558 438 3,017 629 602 187 6 12,725 Ending balance $ 1,581 $ 1,724 $ 4,585 $ 523 $ 3,022 $ 629 $ 602 $ 187 $ 6 $ 12,859 Loans: Individually evaluated for impairment $ 463 $ — $ 4,258 $ 163 $ 842 $ 217 $ — $ 397 $ — $ 6,340 Collectively evaluated for impairment 197,045 196,774 413,879 58,860 373,529 36,357 51,267 25,199 294 1,353,204 Ending balance $ 197,508 $ 196,774 $ 418,137 $ 59,023 $ 374,371 $ 36,574 $ 51,267 $ 25,596 $ 294 $ 1,359,544 For the Nine Months Ended September 30, 2017 Commercial Construction Commercial Farmland 1-4 family Multi-family Consumer Agricultural Overdrafts Total Allowance for loan losses: Beginning balance $ 1,592 $ 1,161 $ 3,264 $ 482 $ 3,960 $ 281 $ 585 $ 153 $ 6 $ 11,484 Provision for loan losses 602 762 1,019 (24 ) (585 ) (15 ) 149 258 84 2,250 Loans charged-off (737 ) — (84 ) — (307 ) — (230 ) (4 ) (117 ) (1,479 ) Recoveries 116 — — — 21 — 95 — 41 273 Ending balance $ 1,573 $ 1,923 $ 4,199 $ 458 $ 3,089 $ 266 $ 599 $ 407 $ 14 $ 12,528 Allowance ending balance: Individually evaluated for impairment $ 19 $ — $ 31 $ 85 $ 145 $ — $ — $ 240 $ — $ 520 Collectively evaluated for impairment 1,554 1,923 4,168 373 2,944 266 599 167 14 12,008 Ending balance $ 1,573 $ 1,923 $ 4,199 $ 458 $ 3,089 $ 266 $ 599 $ 407 $ 14 $ 12,528 Loans: Individually evaluated for impairment $ 354 $ — $ 4,029 $ 276 $ 1,097 $ 228 $ — $ 696 $ — $ 6,680 Collectively evaluated for impairment 192,309 201,067 389,285 54,073 364,792 23,007 51,711 23,753 698 1,300,695 Ending balance $ 192,663 $ 201,067 $ 393,314 $ 54,349 $ 365,889 $ 23,235 $ 51,711 $ 24,449 $ 698 $ 1,307,375 Credit Quality The Company closely monitors economic conditions and loan performance trends to manage and evaluate the exposure to credit risk. Key factors tracked by the Company and utilized in evaluating the credit quality of the loan portfolio include trends in delinquency ratios, the level of nonperforming assets, borrower’s repayment capacity, and collateral coverage. Assets are graded “pass” when the relationship exhibits acceptable credit risk and indicates repayment ability, tolerable collateral coverage and reasonable performance history. Lending relationships exhibiting potentially significant credit risk and marginal repayment ability and/or asset protection are graded “special mention.” Assets classified as “substandard” are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified must have a well-defined weakness that jeopardizes the liquidation of the debt. Substandard graded loans are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Assets graded “doubtful” are substandard graded loans that have added characteristics that make collection or liquidation in full improbable. The Company typically measures impairment based on the present value of expected future cash flows, discounted at the loan's effective interest rate, or based on the loan's observable market price or the fair value of the collateral if the loan is collateral-dependent. The following tables summarize the credit exposure in the Company’s consumer and commercial loan portfolios as of: September 30, 2018 Commercial and industrial Construction and development Commercial real estate Farmland 1-4 family residential Multi-family residential Consumer and Overdrafts Agricultural Total Grade: Pass $ 246,621 $ 227,862 $ 587,603 $ 64,797 $ 391,556 $ 37,284 $ 54,183 $ 23,605 $ 1,633,511 Special mention 807 — 5,165 50 293 1,239 45 130 7,729 Substandard 1,330 1,445 6,385 362 607 — 45 449 10,623 Total $ 248,758 $ 229,307 $ 599,153 $ 65,209 $ 392,456 $ 38,523 $ 54,273 $ 24,184 $ 1,651,863 December 31, 2017 Commercial and industrial Construction and development Commercial real estate Farmland 1-4 family residential Multi-family residential Consumer and Overdrafts Agricultural Total Grade: Pass $ 196,890 $ 196,515 $ 412,488 $ 58,623 $ 373,154 $ 16,073 $ 51,409 $ 24,650 $ 1,329,802 Special mention 348 259 1,135 226 442 20,284 65 454 23,213 Substandard 270 — 4,514 174 775 217 87 492 6,529 Total $ 197,508 $ 196,774 $ 418,137 $ 59,023 $ 374,371 $ 36,574 $ 51,561 $ 25,596 $ 1,359,544 The following tables summarize the payment status of loans in the Company’s total loan portfolio, including an aging of delinquent loans, loans 90 days or more past due continuing to accrue interest and loans classified as nonperforming as of: September 30, 2018 30 to 59 Days Past Due 60 to 89 Days Past Due 90 Days and Greater Past Due Total Past Due Current Total Loans Recorded Investment > 90 Days and Accruing Commercial and industrial $ 450 $ 516 $ 489 $ 1,455 $ 247,303 $ 248,758 $ — Real estate: Construction and development 94 56 501 651 228,656 229,307 — Commercial real estate 1,590 3,311 85 4,986 594,167 599,153 — Farmland 348 78 45 471 64,738 65,209 — 1-4 family residential 3,640 324 606 4,570 387,886 392,456 — Multi-family residential — — — — 38,523 38,523 — Consumer 418 47 45 510 53,437 53,947 — Agricultural — — — — 24,184 24,184 — Overdrafts — — — — 326 326 — Total $ 6,540 $ 4,332 $ 1,771 $ 12,643 $ 1,639,220 $ 1,651,863 $ — December 31, 2017 30 to 59 Days Past Due 60 to 89 Days Past Due 90 Days and Greater Past Due Total Past Due Current Total Recorded Investment > 90 Days and Accruing Commercial and industrial $ 1,273 $ 93 $ 17 $ 1,383 $ 196,125 $ 197,508 $ — Real estate: Construction and development 117 — — 117 196,657 196,774 — Commercial real estate 192 265 1,067 1,524 416,613 418,137 — Farmland 139 — 6 145 58,878 59,023 — 1-4 family residential 3,998 416 800 5,214 369,157 374,371 — Multi-family residential — — 217 217 36,357 36,574 — Consumer 381 69 87 537 50,730 51,267 — Agricultural 204 2 — 206 25,390 25,596 — Overdrafts — — — — 294 294 — Total $ 6,304 $ 845 $ 2,194 $ 9,343 $ 1,350,201 $ 1,359,544 $ — The following table presents information regarding nonaccrual loans as of: September 30, 2018 December 31, 2017 Commercial and industrial $ 565 $ 77 Real estate: Commercial real estate 3,908 1,422 Farmland 190 163 1-4 family residential 2,867 1,937 Multi-family residential — 217 Consumer 96 138 Agricultural — 50 Total $ 8,657 $ 4,004 Impaired Loans and Troubled Debt Restructurings A troubled debt restructuring (“TDR”) is a restructuring in which a bank, for economic or legal reasons related to a borrower's financial difficulties, grants a concession to the borrower that it would not otherwise consider. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due from the borrower in accordance with original contractual terms of the loan. Loans with insignificant delays or insignificant short falls in the amount of payments expected to be collected are not considered to be impaired. Loans defined as individually impaired, based on applicable accounting guidance, include larger balance nonperforming loans and TDRs. The outstanding balances of TDRs are shown below: September 30, 2018 December 31, 2017 Nonaccrual TDRs $ — $ — Performing TDRs 727 657 Total $ 727 $ 657 Specific reserves on TDRs $ 11 $ 17 The following tables present loans by class modified as TDRs that occurred during the nine months ended September 30, 2018 , the twelve months ended December 31, 2017 and the nine months ended September 30, 2017 : Nine Months Ended September 30, 2018 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings: 1-4 family residential 1 $ 15 $ 15 Farmland 1 78 78 Total 2 $ 93 $ 93 There were no TDRs that have subsequently defaulted through September 30, 2018 . The TDRs described above did not increase the allowance for loan losses and resulted in no charge-offs during the nine months ended September 30, 2018 . Year Ended December 31, 2017 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings: Commercial and industrial 2 $ 381 $ 364 1-4 family residential 1 11 11 Total 3 $ 392 $ 375 There were no TDRs that have subsequently defaulted through December 31, 2017 . The TDRs described above did not increase the allowance for loan losses and resulted in no charge-offs during the year ended December 31, 2017 . Nine Months Ended September 30, 2017 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings: Commercial and industrial 1 $ 34 $ 15 1-4 family residential 1 11 11 Total 2 $ 45 $ 26 There were no TDRs that subsequently defaulted through September 30, 2017 . The TDRs described above increase the allowance for loan losses and resulted in no charge-offs during the nine months ended September 30, 2017 . The following table presents information about the Company’s impaired loans as of: September 30, 2018 Unpaid Recorded Related Average With no related allowance recorded: Commercial and industrial $ 786 $ 786 $ — $ 889 Real estate: Construction and development 1,684 1,684 — 334 Commercial real estate 5,399 5,399 — 4,863 Farmland 73 73 — 67 1-4 family residential 1,466 1,466 — 1,077 Multi-family residential — — — 71 Agricultural 409 409 — 472 Subtotal 9,817 9,817 — 7,773 With allowance recorded: Commercial and industrial 798 798 315 252 Real estate: Commercial real estate 961 961 61 470 Farmland 145 145 74 149 1-4 family residential 105 105 4 129 Agricultural — — — 70 Subtotal 2,009 2,009 454 1,070 Total $ 11,826 $ 11,826 $ 454 $ 8,843 The following table presents information about the Company’s impaired loans as of: December 31, 2017 Unpaid Recorded Related Allowance Average Recorded Investment With no related allowance recorded: Commercial and industrial $ 437 $ 437 $ — $ 434 Real estate: Construction and development — — — 311 Commercial real estate 3,979 3,979 — 4,230 Farmland 6 6 — 90 1-4 family residential 681 681 — 1,096 Multi-family residential 217 217 — 180 Consumer — — — 61 Agricultural 397 397 — 384 Subtotal 5,717 5,717 — 6,786 With allowance recorded: Commercial and industrial 26 26 17 315 Real estate: Construction and development — — — 7 Commercial real estate 279 279 27 505 Farmland 157 157 85 131 1-4 family residential 161 161 5 754 Multi-family residential — — — 19 Consumer — — — 42 Agricultural — — — 180 Subtotal 623 623 134 1,953 Total $ 6,340 $ 6,340 $ 134 $ 8,739 During the nine months ended September 30, 2018 and 2017 , total interest income and cash-based interest income recognized on impaired loans was minimal.

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT	SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT At September 30, 2018 and December 31, 2017 , securities sold under agreements to repurchase totaled $11,107 and $12,879 , respectively. The Company has a $25,000 revolving line of credit, which had no outstanding balance at quarter end, bears interest at the prime rate, with interest payable quarterly, and matures in March 2019. Federal Home Loan Bank (FHLB) advances, as of September 30, 2018 , were as follows: Fixed rate advances, with monthly interest payments, principal due in: Year Current Weighted Average Rate Principal Due 2018 2.21 % $ 80,000 2019 2.36 % 39,500 2020 2.09 % 6,500 2021 1.87 % 1,500 2022 1.99 % 1,500 $ 129,000 Fixed rate advances, with monthly principal and interest payments, principal due in: Year Current Weighted Average Rate Principal Due 2021 1.38 % 140 $ 129,140 SUBORDINATED DEBENTURES Subordinated debentures are made up of the following as of: September 30, 2018 December 31, 2017 Trust II Debentures $ 3,093 $ 3,093 Trust III Debentures 2,062 2,062 DCB Trust I Debentures 5,155 5,155 Other debentures 2,500 3,500 $ 12,810 $ 13,810 The Company has three trusts, Guaranty (TX) Capital Trust II (“Trust II”), Guaranty (TX) Capital Trust III (“Trust III”), and DCB Financial Trust I (“DCB Trust I”) (“Trust II”, “Trust III” and together with “DCB Trust I,” the “Trusts”). Upon formation, the Trusts issued pass-through securities (“TruPS”) with a liquidation value of $1,000 per share to third parties in private placements. Concurrently with the issuance of the TruPS, the Trusts issued common securities to the Company. The Trusts invested the proceeds of the sales of securities to the Company (“Debentures”). The Debentures mature approximately 30 years after the formation date, which may be shortened if certain conditions are met (including the Company having received prior approval of the Federal Reserve and any other required regulatory approvals). Trust II Trust III DCB Trust I Formation date October 30, 2002 July 25, 2006 March 29, 2007 Capital trust pass-through securities Number of shares 3,000 2,000 5,000 Original liquidation value $ 3,000 $ 2,000 $ 5,000 Common securities liquidation value 93 62 155 The securities held by the Trusts qualify as Tier 1 capital for the Company under Federal Reserve Board guidelines. The Federal Reserve’s guidelines restrict core capital elements (including trust preferred securities and qualifying perpetual preferred stock) to 25% of all core capital elements, net of goodwill less any associated deferred tax liability. Because the Company’s aggregate amount of trust preferred securities is less than the limit of 25% of Tier 1 capital, net of goodwill, the full amount is includable in Tier 1 capital at September 30, 2018 and December 31, 2017 . Additionally, the terms provide that trust preferred securities would no longer qualify for Tier 1 capital within five years of their maturity, but would be included as Tier 2 capital. However, the trust preferred securities would be amortized out of Tier 2 capital by one-fifth each year and excluded from Tier 2 capital completely during the year prior to maturity of the junior subordinated debentures. With certain exceptions, the amount of the principal and any accrued and unpaid interest on the Debentures are subordinated in right of payment to the prior payment in full of all senior indebtedness of the Company. Interest on the Debentures is payable quarterly. The interest is deferrable on a cumulative basis for up to five consecutive years following a suspension of dividend payments on all other capital stock. No principal payments are due until maturity for each of the Debentures. Trust II Debentures Trust III Debentures DCB Trust I Debentures Original amount $ 3,093 $ 2,062 $ 5,155 Maturity date October 30, 2032 October 1, 2036 June 15, 2037 Interest due Quarterly Quarterly Quarterly In accordance with ASC 810, " Consolidation, " the junior subordinated debentures issued by the Company to the subsidiary trusts are shown as liabilities in the consolidated balance sheets and interest expense associated with the junior subordinated debentures is shown in the consolidated statements of earnings. Trust II Debentures Interest is payable at a variable rate per annum, reset quarterly, equal to 3 month LIBOR plus 3.35% . On any interest payment date on or after October 30, 2012 and prior to maturity date, the debentures are redeemable for cash at the option of the Company, on at least 30 , but not more than 60 days’ notice, in whole or in part, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued interest to the date of redemption. Trust III Debentures Interest is payable at a variable rate per annum, reset quarterly, equal to 3 month LIBOR plus 1.67% . On any interest payment date on or after October 1, 2016 and prior to maturity date, the debentures are redeemable for cash at the option of the Company, on at least 30 , but not more than 60 days’ notice, in whole or in part, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued interest to the date of redemption. DCB Trust I Debentures Interest is payable at a variable rate per annum, reset quarterly, equal to 3 month LIBOR plus 1.80% . On any interest payment date on or after June 15, 2012 and prior to maturity date, the debentures are redeemable for cash at the option of the Company, on at least 30 , but not more than 60 days’ notice, in whole or in part, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued interest to the date of redemption. Other debentures In July 2015, the Company issued $4,000 in debentures, of which $3,000 were issued to directors and other related parties. The $3,000 of debentures to related parties were repaid in May 2017 and a $500 par value debenture, which carried a rate of 2.5% , matured and was repaid in July 2017. The remaining $500 debenture has a rate of 4.00% and a maturity date of January 1, 2019. At the Company’s option, and with 30 days advanced notice to the holder, the entire principal amount and all accrued interest may be paid to the holder on or before the due date of any debenture. The redemption price is equal to 100% of the face amount of the debenture redeemed, plus all accrued interest. In December 2015, the Company issued $5,000 in debentures, of which $2,500 were issued to directors and other related parties. In May 2017, $2,000 of the related party debentures were repaid with a portion of the proceeds of Guaranty’s initial public offering. A further $1,000 of other debentures matured and were paid off in full in July of this year. The remaining $2,000 of debentures were issued at par value of $500 each with rates ranging from 3.50% to 5.00% and maturity dates from December 31, 2018 to July 1, 2020. At the Company’s option, and with 30 days advanced notice to the holder, the entire principal amount and all accrued interest may be paid to the holder on or before the due date of any debenture. The redemption price is equal to 100% of the face amount of the debenture redeemed, plus all accrued interest.

SUBORDINATED DEBENTURES

SUBORDINATED DEBENTURES	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
SUBORDINATED DEBENTURES	SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT At September 30, 2018 and December 31, 2017 , securities sold under agreements to repurchase totaled $11,107 and $12,879 , respectively. The Company has a $25,000 revolving line of credit, which had no outstanding balance at quarter end, bears interest at the prime rate, with interest payable quarterly, and matures in March 2019. Federal Home Loan Bank (FHLB) advances, as of September 30, 2018 , were as follows: Fixed rate advances, with monthly interest payments, principal due in: Year Current Weighted Average Rate Principal Due 2018 2.21 % $ 80,000 2019 2.36 % 39,500 2020 2.09 % 6,500 2021 1.87 % 1,500 2022 1.99 % 1,500 $ 129,000 Fixed rate advances, with monthly principal and interest payments, principal due in: Year Current Weighted Average Rate Principal Due 2021 1.38 % 140 $ 129,140 SUBORDINATED DEBENTURES Subordinated debentures are made up of the following as of: September 30, 2018 December 31, 2017 Trust II Debentures $ 3,093 $ 3,093 Trust III Debentures 2,062 2,062 DCB Trust I Debentures 5,155 5,155 Other debentures 2,500 3,500 $ 12,810 $ 13,810 The Company has three trusts, Guaranty (TX) Capital Trust II (“Trust II”), Guaranty (TX) Capital Trust III (“Trust III”), and DCB Financial Trust I (“DCB Trust I”) (“Trust II”, “Trust III” and together with “DCB Trust I,” the “Trusts”). Upon formation, the Trusts issued pass-through securities (“TruPS”) with a liquidation value of $1,000 per share to third parties in private placements. Concurrently with the issuance of the TruPS, the Trusts issued common securities to the Company. The Trusts invested the proceeds of the sales of securities to the Company (“Debentures”). The Debentures mature approximately 30 years after the formation date, which may be shortened if certain conditions are met (including the Company having received prior approval of the Federal Reserve and any other required regulatory approvals). Trust II Trust III DCB Trust I Formation date October 30, 2002 July 25, 2006 March 29, 2007 Capital trust pass-through securities Number of shares 3,000 2,000 5,000 Original liquidation value $ 3,000 $ 2,000 $ 5,000 Common securities liquidation value 93 62 155 The securities held by the Trusts qualify as Tier 1 capital for the Company under Federal Reserve Board guidelines. The Federal Reserve’s guidelines restrict core capital elements (including trust preferred securities and qualifying perpetual preferred stock) to 25% of all core capital elements, net of goodwill less any associated deferred tax liability. Because the Company’s aggregate amount of trust preferred securities is less than the limit of 25% of Tier 1 capital, net of goodwill, the full amount is includable in Tier 1 capital at September 30, 2018 and December 31, 2017 . Additionally, the terms provide that trust preferred securities would no longer qualify for Tier 1 capital within five years of their maturity, but would be included as Tier 2 capital. However, the trust preferred securities would be amortized out of Tier 2 capital by one-fifth each year and excluded from Tier 2 capital completely during the year prior to maturity of the junior subordinated debentures. With certain exceptions, the amount of the principal and any accrued and unpaid interest on the Debentures are subordinated in right of payment to the prior payment in full of all senior indebtedness of the Company. Interest on the Debentures is payable quarterly. The interest is deferrable on a cumulative basis for up to five consecutive years following a suspension of dividend payments on all other capital stock. No principal payments are due until maturity for each of the Debentures. Trust II Debentures Trust III Debentures DCB Trust I Debentures Original amount $ 3,093 $ 2,062 $ 5,155 Maturity date October 30, 2032 October 1, 2036 June 15, 2037 Interest due Quarterly Quarterly Quarterly In accordance with ASC 810, " Consolidation, " the junior subordinated debentures issued by the Company to the subsidiary trusts are shown as liabilities in the consolidated balance sheets and interest expense associated with the junior subordinated debentures is shown in the consolidated statements of earnings. Trust II Debentures Interest is payable at a variable rate per annum, reset quarterly, equal to 3 month LIBOR plus 3.35% . On any interest payment date on or after October 30, 2012 and prior to maturity date, the debentures are redeemable for cash at the option of the Company, on at least 30 , but not more than 60 days’ notice, in whole or in part, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued interest to the date of redemption. Trust III Debentures Interest is payable at a variable rate per annum, reset quarterly, equal to 3 month LIBOR plus 1.67% . On any interest payment date on or after October 1, 2016 and prior to maturity date, the debentures are redeemable for cash at the option of the Company, on at least 30 , but not more than 60 days’ notice, in whole or in part, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued interest to the date of redemption. DCB Trust I Debentures Interest is payable at a variable rate per annum, reset quarterly, equal to 3 month LIBOR plus 1.80% . On any interest payment date on or after June 15, 2012 and prior to maturity date, the debentures are redeemable for cash at the option of the Company, on at least 30 , but not more than 60 days’ notice, in whole or in part, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued interest to the date of redemption. Other debentures In July 2015, the Company issued $4,000 in debentures, of which $3,000 were issued to directors and other related parties. The $3,000 of debentures to related parties were repaid in May 2017 and a $500 par value debenture, which carried a rate of 2.5% , matured and was repaid in July 2017. The remaining $500 debenture has a rate of 4.00% and a maturity date of January 1, 2019. At the Company’s option, and with 30 days advanced notice to the holder, the entire principal amount and all accrued interest may be paid to the holder on or before the due date of any debenture. The redemption price is equal to 100% of the face amount of the debenture redeemed, plus all accrued interest. In December 2015, the Company issued $5,000 in debentures, of which $2,500 were issued to directors and other related parties. In May 2017, $2,000 of the related party debentures were repaid with a portion of the proceeds of Guaranty’s initial public offering. A further $1,000 of other debentures matured and were paid off in full in July of this year. The remaining $2,000 of debentures were issued at par value of $500 each with rates ranging from 3.50% to 5.00% and maturity dates from December 31, 2018 to July 1, 2020. At the Company’s option, and with 30 days advanced notice to the holder, the entire principal amount and all accrued interest may be paid to the holder on or before the due date of any debenture. The redemption price is equal to 100% of the face amount of the debenture redeemed, plus all accrued interest.

STOCK OPTIONS

STOCK OPTIONS	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK OPTIONS	STOCK OPTIONS The Company’s 2015 Equity Incentive Plan (the “Plan”) which was adopted by the Company and approved by its shareholders in April 2015, amended and restated the Company’s 2014 Stock Option Plan. The maximum number of shares of common stock that may be issued pursuant to stock-based awards under the Plan equals 1,000,000 shares, all of which may be subject to incentive stock option treatment. Option awards are generally granted with an exercise price equal to the market price of the Company’s common stock at the date of grant. Currently outstanding option awards have vesting periods ranging from 5 to 10 years and have 10 -year contractual terms. The fair value of each option award is estimated on the date of grant using a closed form option valuation (Black-Scholes) model that uses the assumptions noted in the table below. Expected volatilities are based on historical volatilities of the Company’s common stock and similar peer group averages. The Company uses historical data to estimate option exercise and post-vesting termination behavior. The expected term of options granted is based on historical data and represents the period of time that options granted are expected to be outstanding, which takes in to account that the options are not transferable. The risk-free interest rate for the expected term of the option is based on U.S. Treasury yield curve in effect at the time of the grant. A summary of activity in the Plan during the nine months ended September 30, 2018 and 2017 follows: Nine Months Ended September 30, 2018 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 471,442 $ 24.98 7.30 $ 2,696 Granted 90,000 32.59 9.72 — Exercised (6,000 ) 23.33 5.98 41 Forfeited (11,800 ) 23.41 5.74 81 Balance, September 30, 2018 543,642 $ 26.29 7.10 $ 2,393 Exercisable at end of period 172,143 $ 24.16 5.79 $ 1,053 Nine Months Ended September 30, 2017 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 340,377 $ 23.43 7.34 $ 194 Granted 150,598 27.64 9.62 657 Exercised (7,033 ) 11.94 4.48 141 Forfeited (6,000 ) 23.17 7.13 53 Balance, September 30, 2017 477,942 $ 24.93 7.57 $ 3,376 Exercisable at end of period 98,044 $ 23.45 6.17 $ 838 A summary of nonvested activity in the Plan during the nine months ended September 30, 2018 and 2017 follows: Nine Months Ended September 30, 2018 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 336,798 $ 25.54 7.88 $ 1,747 Granted 90,000 32.59 9.72 — Vested (45,899 ) 25.64 7.93 228 Forfeited (9,400 ) 23.41 5.74 81 Balance, September 30, 2018 371,499 $ 27.28 7.70 $ 1,340 Nine Months Ended September 30, 2017 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 250,700 $ 23.73 7.65 $ 69 Granted 150,598 27.64 9.62 657 Vested (17,400 ) 23.13 7.91 154 Forfeited (4,000 ) 23.17 7.13 53 Balance, September 30, 2017 379,898 $ 25.31 7.93 $ 2,538 Information related to the Plan is as follows for the nine months ended: September 30, 2018 September 30, 2017 Intrinsic value of options exercised $ 41 $ 141 Cash received from options exercised 140 84 Weighted average fair value of options granted 5.62 5.40 As of September 30, 2018 , there was $1,997 of total unrecognized compensation expense related to unvested stock options granted under the Plan. The expense is expected to be recognized over a weighted-average period of 3.93 years. The Company granted options under the Plan during the first nine months of 2018 and 2017 . Expense of $378 and $247 was recorded during the nine months ended September 30, 2018 and 2017 , respectively.

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
EMPLOYEE BENEFITS	EMPLOYEE BENEFITS KSOP The Company maintains an Employee Stock Ownership Plan containing Section 401(k) provisions covering substantially all employees (“KSOP”). The plan provides for a matching contribution of up to 5% of a participant’s qualified compensation starting January 1, 2016. At December 31, 2016, the plan included a repurchase obligation, or “put option”, which is a right to demand that the sponsor repurchase shares of employer stock distributed to the participant under the terms of the plan, for which there was no public market for such shares, at an established cash price. This put option was terminated upon completion of Guaranty’s initial public offering and listing of its common stock on the NASDAQ Global Select Market in May 2017. Guaranty’s total contributions accrued or paid during the nine months ended September 30, 2018 and 2017 totaled $856 and $739 , respectively. Upon separation from service or other distributable event, a participant’s account under the KSOP may be distributed in kind in the form of the GNTY common shares allocated to his or her account (with the balance payable in cash), or the entire account can be liquidated and distributed in cash. As of December 31, 2016, the fair value of common stock, held by the KSOP, was deducted from permanent shareholders’ equity in the consolidated statement of changes in shareholders equity, and reflected in a column between accumulated other comprehensive income and total shareholders’ equity. This presentation was necessary in order to recognize the put option within the KSOP-owned shares, consistent with SEC guidelines, because the Company was not yet publicly traded. The Company used a valuation by an external third party to determine the maximum possible cash obligation related to those securities. Increases or decreases in the value of the cash obligation were included in a separate line item in the consolidated statements of changes in shareholders’ equity. As described above, the put option was terminated upon completion of our initial public offering and the prior value of $34,300 is shown as “Terminated KSOP put option” in the consolidated statement of changes in shareholders’ equity for the nine months ended September 30, 2017 . As of September 30, 2018 and December 31, 2017 , the number of shares held by the KSOP were 1,320,876 and 1,314,277 , respectively. There were no unallocated shares to plan participants as of September 30, 2018 or as of December 31, 2017 . During the nine months ended September 30, 2017 , the Company did not repurchase any shares from KSOP participants that received distributions of shares from the KSOP which were subject to the put option that applied to the KSOP shares before we were publicly traded. All shares held by the KSOP were treated as outstanding at each of the respective period ends. Executive Incentive Retirement Plan The Company established a non-qualified, non-contributory executive incentive retirement plan covering a selected group of key personnel to provide benefits equal to amounts computed under an “award criteria” at various targeted salary levels as adjusted for annual earnings performance of the Company. The plan is non-funded. In connection with the Executive Incentive Retirement Plan, the Company has purchased life insurance policies on the respective officers. The cash surrender value of life insurance policies held by the Company totaled $25,747 and $19,117 as of September 30, 2018 and December 31, 2017 , respectively. Expense related to these plans totaled $419 and $381 for the nine months ended September 30, 2018 and 2017 , respectively, and is included in employee compensation and benefits on the Company’s consolidated statements of earnings. The recorded liability totaled approximately $3,678 and $2,420 as of September 30, 2018 and December 31, 2017 , respectively and is included in accrued interest and other liabilities on the Company’s consolidated balance sheets. Bonus Plan The Company has a bonus plan that rewards officers and employees based on performance of individual business units of the Company. Earnings and growth performance goals for each business unit and for the Company as a whole are established at the beginning of the calendar year and approved annually by Guaranty’s board of directors. The Bonus Plan provides for a predetermined bonus amount to be contributed to the employee bonus pool based on (i) earnings target and growth for individual business units and (ii) achieving certain pre-tax return on average equity and pre-tax return on average asset levels for the Company as a whole. These bonus amounts are established annually by Guaranty’s board of directors. The bonus expense under this plan for the nine months ended September 30, 2018 and 2017 totaled $2,170 and $1,718 , respectively and is included in employee compensation and benefits on the consolidated statements of earnings.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Tax Cuts and Jobs Act The Tax Cuts and Jobs Act was enacted on December 22, 2017. Among other things, the new law (i) establishes a new, flat corporate federal statutory income tax rate of 21%, (ii) eliminates the corporate alternative minimum tax and allows the use of any such carryforwards to offset regular tax liability for any taxable year, (iii) limits the deduction for net interest expense incurred by U.S. corporations, (iv) allows businesses to immediately expense, for tax purposes, the cost of new investments in certain qualified depreciable assets, (v) eliminates or reduces certain deductions related to meals and entertainment expenses, (vi) modifies the limitation on excessive employee remuneration to eliminate the exception for performance-based compensation and clarifies the definition of a covered employee and (vii) limits the deductibility of deposit insurance premiums. The Tax Cuts and Jobs Act also significantly changes U.S. tax law related to foreign operations; however, such changes do not currently impact us. As stated above, as a result of the enactment of the Tax Cuts and Jobs Act on December 22, 2017, we remeasured our deferred tax assets and liabilities based upon the newly enacted U.S. statutory federal income tax rate of 21%, which is the tax rate at which these assets and liabilities are expected to reverse in the future. Notwithstanding the foregoing, we are still analyzing certain aspects of the new law and refining our calculations, which could affect the measurement of these assets and liabilities or give rise to new deferred tax amounts. Income tax expense was as follows for: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Income tax expense for the period $ 1,160 $ 1,699 $ 3,126 $ 4,644 Effective tax rate 18.56 % 29.10 % 18.16 % 28.54 % The effective tax rates differ from the statutory federal tax rate of 21% for the nine months ended September 30, 2018 and 35.0% for the nine months ended September 30, 2017 , respectively, largely due to tax exempt interest income earned on certain investment securities and loans and the nontaxable earnings on bank owned life insurance.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS The Company utilizes certain derivative financial instruments. Stand-alone derivative financial instruments such as interest rate swaps, are used to economically hedge interest rate risk related to the Company’s liabilities. These derivative instruments involve both credit and market risk. The notional amounts are amounts on which calculations, payments, and the value of the derivative are based. Notional amounts do not represent direct credit exposures. Direct credit exposure is limited to the net difference between the calculated amounts to be received and paid, if any. Such difference, which represents the fair value of the derivative instruments, is reflected on the Company’s consolidated balance sheet in other liabilities. The Company is exposed to credit related losses in the event of nonperformance by the counterparties to those agreements. The Company controls the credit risk of its financial contracts through credit approvals, limits and monitoring procedures, and does not expect any counterparties to fail to perform their respective obligations. The Company entered into interest rate swaps to receive payments at a fixed rate in exchange for paying a floating rate on the debentures discussed in Note 6. Management believes that entering into the interest rate swaps exposed the Company to variability in their fair value due to changes in the level of interest rates. It is the Company’s objective to hedge the change in fair value of floating rate debentures at coverage levels that are appropriate, given anticipated or existing interest rate levels and other market considerations, as well as the relationship of change in this liability to other liabilities of the Company. To meet this objective, the Company utilizes interest rate swaps as an asset/liability management strategy to hedge the change in value of the cash flows due to changes in expected interest rate assumptions. Interest rate swaps with notional amounts totaling $5,000 as of September 30, 2018 and December 31, 2017 , were designated as cash flow hedges of the debentures and were determined to be fully effective during all periods presented. As such, no amount of ineffectiveness has been included in net income. Therefore, the aggregate fair value of the swaps is recorded in accrued interest and other liabilities within the Company’s consolidated balance sheets with changes in fair value recorded in other comprehensive income. The amount included in accumulated other comprehensive income would be reclassified to current earnings should the hedges no longer be considered effective. The Company expects the hedges to remain fully effective during the remaining terms of the swaps. The information pertaining to outstanding interest rate swap agreements used to hedge floating rate debentures was as follows as of: September 30, 2018: Notional Amount Pay Rate Receive Rate Effective Date Maturity in Years Unrealized Losses $ 2,000 5.979 % 3 month LIBOR plus 1.67% 10/1/2016 7.50 $ 174 $ 3,000 7.505 % 3 month LIBOR plus 3.35% 10/30/2012 4.08 $ 134 December 31, 2017: Notional Amount Pay Rate Receive Rate Effective Date Maturity in Years Unrealized Losses $ 2,000 5.979 % 3 month LIBOR plus 1.67% 10/1/2016 8.25 $ 301 $ 3,000 7.505 % 3 month LIBOR plus 3.35% 10/30/2012 4.83 $ 270 Interest expense recorded on these swap transactions totaled $516 and $559 during the nine months ended September 30, 2018 and 2017 , respectively, and is reported as a component of interest expense on the debentures. At September 30, 2018 , the Company expected none of the unrealized loss to be reclassified as a reduction of interest expense during the remainder of 2018 .

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company enters into various transactions, which, in accordance with GAAP, are not included in its consolidated balance sheets. These transactions are referred to as “off-balance sheet commitments.” The Company enters into these transactions to meet the financing needs of its customers. These transactions include commitments to extend credit and letters of credit, which involve elements of credit risk in excess of the amounts recognized in the consolidated balance sheets. The Company minimizes its exposure to loss under these commitments by subjecting them to credit approval and monitoring procedures. The Company enters into contractual commitments to extend credit, normally with fixed expiration dates or termination clauses, at specified rates and for specific purposes. Customers use credit commitments to ensure that funds will be available for working capital purposes, for capital expenditures and to ensure access to funds at specified terms and conditions. Substantially all of the Company’s commitments to extend credit are contingent upon customers maintaining specific credit standards at the time of loan funding. Management assesses the credit risk associated with certain commitments to extend credit in determining the level of the allowance for credit losses. Letters of credit are written conditional commitments issued by the Company to guarantee the performance of a customer to a third party. The Company’s policies generally require that letters of credit arrangements contain security and debt covenants similar to those contained in loan agreements. In the event the customer does not perform in accordance with the terms of the agreement with the third party, the Company would be required to fund the commitment. The maximum potential amount of future payments the Company could be required to make is represented by the contractual amount shown in the table below. If the commitment were funded, the Company would be entitled to seek recovery from the customer. As of September 30, 2018 and December 31, 2017 , no amounts have been recorded as liabilities for the Bank’s potential obligations under these guarantees. Commitments and letters of credit outstanding were as follows as of: Contract or Notional Amount September 30, 2018 December 31, 2017 Commitments to extend credit $ 347,297 $ 326,879 Letters of credit 10,369 8,336 Litigation The Company is involved in certain claims and lawsuits occurring in the normal course of business. Management, after consultation with legal counsel, does not believe that the outcome of these actions, if determined adversely, would have a material impact on the consolidated financial statements of the Company. FHLB Letters of Credit At September 30, 2018 , the Company had letters of credit of $2,000 pledged to secure public deposits, repurchase agreements, and for other purposes required or permitted by law.

REGULATORY MATTERS

REGULATORY MATTERS	9 Months Ended
	Sep. 30, 2018
Banking and Thrift [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS The Company on a consolidated basis and the Bank are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must meet specific capital guidelines that involve quantitative measures of the Company’s assets, liabilities, and certain off balance sheet items as calculated under regulatory accounting practices. The Company’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. The Basel III Capital Rules, a comprehensive capital framework for U.S. banking organizations, became effective for the Company and Bank on January 1, 2015, with certain transition provisions to be fully phased in by January 1, 2019. Quantitative measures established by the Basel III Capital Rules to ensure capital adequacy require the maintenance of minimum amounts and ratios (set forth in the table below) of Common Equity Tier 1 capital, Tier 1 capital and Total capital (as defined in the regulations) to risk-weighted assets (as defined), and or Tier 1 capital to adjusted quarterly average assets (as defined). Management believes, as of September 30, 2018 and December 31, 2017 that the Bank met all capital adequacy requirements to which it was subject. When fully phased in on January 1, 2019, the Basel III Capital Rules, among other things, will have (i) introduced a new capital measure called “Common Equity Tier I” (“CETI”), (ii) specified that Tier I capital consist of CETI and “Additional Tier I Capital” instruments meeting specified requirements, (iii) defined CETI narrowly by requiring that most deductions/adjustments to regulatory capital measures be made to CETI and not to the other components of capital and (iv) expanded the scope of the deductions/adjustments as compared to existing regulations. Starting in January 2016, the implementation of the capital conservation buffer was effective for the Company starting at the 0.625% level and increasing 0.625% each year thereafter, until it reaches 2.5% on January 1, 2019. The capital conservation buffer is designed to absorb losses during periods of economic stress and effectively increases the minimum required risk-weighted capital ratios. As of September 30, 2018 and December 31, 2017 , the Company’s capital ratios exceeded those levels necessary to be categorized as “well capitalized” under the regulatory framework for prompt corrective action. To be categorized as “well capitalized”, the Company must maintain minimum total risk-based, CETI, Tier 1 risk-based and Tier I leverage ratios as set forth in the table. There are no conditions or events since September 30, 2018 that management believes have changed the Company’s category. The Federal Reserve’s guidelines regarding the capital treatment of trust preferred securities limits restricted core capital elements (including trust preferred securities and qualifying perpetual preferred stock) to 25% of all core capital elements, net of goodwill less any associated deferred tax liability. Because the Company’s aggregate amount of trust preferred securities is less than the limit of 25% of Tier I capital, net of goodwill, the rules permit the inclusion of $10,310 of trust preferred securities in Tier I capital at September 30, 2018 and December 31, 2017 . Additionally, the rules provide that trust preferred securities would no longer qualify for Tier I capital within five years of their maturity, but would be included as Tier 2 capital. However, the trust preferred securities would be amortized out of Tier 2 capital by one-fifth each year and excluded from Tier 2 capital completely during the year prior to maturity of the subordinated debentures. A comparison of the Company’s and Bank’s actual capital amounts and ratios to required capital amounts and ratios are presented in the following tables as of: Actual Minimum Required For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio September 30, 2018 Total capital to risk-weighted assets: Consolidated $ 240,775 13.23 % $ 145,631 8.00 % n/a Bank 240,590 13.22 % 145,610 8.00 % $ 182,013 10.00 % Tier 1 capital to risk-weighted assets: Consolidated 226,334 12.43 % 109,223 6.00 % n/a Bank 226,149 12.42 % 109,208 6.00 % 145,610 8.00 % Tier 1 capital to average assets: Consolidated 226,334 10.29 % 87,943 4.00 % n/a Bank 226,149 10.29 % 87,934 4.00 % 109,918 5.00 % Common equity tier 1 capital to risk-weighted assets: Consolidated 216,024 11.87 % 81,917 4.50 % n/a Bank 226,149 12.42 % 81,906 4.50 % 118,308 6.50 % Actual Minimum Required For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2017 Total capital to risk-weighted assets: Consolidated $ 215,720 14.13 % $ 122,111 8.00 % n/a Bank 206,490 13.53 % 122,122 8.00 % $ 152,652 10.00 % Tier 1 capital to risk-weighted assets: Consolidated 202,861 13.29 % 91,583 6.00 % n/a Bank 193,631 12.68 % 91,591 6.00 % 122,122 8.00 % Tier 1 capital to average assets: Consolidated 202,861 10.53 % 77,048 4.00 % n/a Bank 193,631 10.05 % 77,054 4.00 % 96,318 5.00 % Common equity tier 1 capital to risk-weighted assets: Consolidated 192,551 12.61 % 68,687 4.50 % n/a Bank 193,631 12.68 % 68,694 4.50 % 99,224 6.50 % Dividends paid by Guaranty are mainly provided by dividends from its subsidiaries. However, certain regulatory restrictions exist regarding the ability of its bank subsidiary to transfer funds to Guaranty in the form of cash dividends, loans or advances. The amount of dividends that a subsidiary bank organized as a national banking association, such as the Bank, may declare in a calendar year is the subsidiary bank’s net profits for that year combined with its retained net profits for the preceding two years.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1 - Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 - Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 - Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Company used the following methods and significant assumptions to estimate fair value: Marketable Securities : The fair values for marketable securities are determined by quoted market prices, if available (Level 1). For securities where quoted prices are not available, fair values are calculated based on market prices of similar securities (Level 2). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). Loans Held For Sale : Loans held for sale are carried at the lower of cost or fair value, which is evaluated on a pool-level basis. The fair value of loans held for sale is determined using quoted prices for similar assets, adjusted for specific attributes of that loan or other observable market data, such as outstanding commitments from third party investors (Level 2). Derivative Instruments : The fair values of derivatives are based on valuation models using observable market data as of the measurement date (Level 2). Impaired Loans : The fair value of impaired loans with specific allocations of the allowance for loan losses is generally based on the present value of estimated future cash flows using the loan's existing rate or, if repayment is expected solely from the collateral, the fair value of collateral, less costs to sell. The fair value of real estate collateral is determined using recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant (Level 3). Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business (Level 3). Impaired loans are evaluated on a quarterly basis for additional impairment and adjusted accordingly. Other Real Estate Owned : Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals which are updated no less frequently than annually. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Real estate owned properties are evaluated on a quarterly basis for additional impairment and adjusted accordingly (Level 3). The following tables summarize quantitative disclosures about the fair value measurements for each category of financial assets (liabilities) carried at fair value: As of September 30, 2018 Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets (liabilities) at fair value on a recurring basis: Available for sale securities: Mortgage-backed securities $ 86,761 $ — $ 86,761 $ — Collateralized mortgage obligations 111,140 — 111,140 — Municipal securities 15,363 — 15,363 — Corporate bonds 19,114 — 19,114 — Derivative instruments (308 ) — (308 ) — Assets at fair value on a nonrecurring basis: Impaired loans 11,372 — — 11,372 Other real estate owned 1,783 — — 1,783 As of December 31, 2017 Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets (liabilities) at fair value on a recurring basis: Available for sale securities: Mortgage-backed securities $ 90,678 $ — $ 90,678 $ — Collateralized mortgage obligations 115,311 — 115,311 — Municipal securities 7,546 — 7,546 — Corporate bonds 18,837 — 18,837 — Derivative instruments (571 ) — (571 ) — Assets at fair value on a nonrecurring basis: Impaired loans 6,206 — — 6,206 Other real estate owned 2,244 — — 2,244 There were no transfers between Level 2 and Level 3 during the nine months ended September 30, 2018 or for the year ended December 31, 2017 . Nonfinancial Assets and Nonfinancial Liabilities Nonfinancial assets measured at fair value on a nonrecurring basis during the nine months ended September 30, 2018 and 2017 include certain foreclosed assets which, upon initial recognition, were remeasured and reported at fair value through a charge-off to the allowance for loan losses and certain foreclosed assets which, subsequent to their initial recognition, were remeasured at fair value through a write-down included in current earnings. The fair value of a foreclosed asset is estimated using Level 2 inputs based on observable market data or Level 3 inputs based on customized discounting criteria. The following table presents foreclosed assets that were remeasured and recorded at fair value as of: September 30, 2018 December 31, 2017 September 30, 2017 Other real estate owned remeasured at initial recognition: Carrying value of other real estate owned prior to remeasurement $ 180 $ 1,082 $ 544 Charge-offs recognized in the allowance for loan losses (23 ) (195 ) (175 ) Fair value of other real estate owned remeasured at initial recognition $ 157 $ 887 $ 369 Other real estate owned remeasured subsequent to initial recognition: Carrying value of other real estate owned prior to remeasurement $ 599 $ — $ — Write-downs included in collection and other real estate owned expense (56 ) — — Fair value of other real estate owned remeasured subsequent to initial recognition $ 543 $ — $ — The following tables present quantitative information about nonrecurring Level 3 fair value measurements as of: Fair Value Valuation Technique(s) Unobservable Input(s) Range (Weighted Average) September 30, 2018 Impaired loans $ 11,372 Fair value of collateral - sales comparison approach Selling costs or other normal adjustments: Real estate Equipment 10%-20% (16%) 10%-20% (19.9%) Other real estate owned $ 1,783 Appraisal value of collateral Selling costs or other normal adjustments 10%-20% (16%) Fair Value Valuation Technique(s) Unobservable Input(s) Range (Weighted Average) December 31, 2017 Impaired loans $ 6,206 Fair value of collateral - sales comparison approach Selling costs or other normal adjustments: Real estate Equipment 10%-20% (16%) 10%-20% (3.6%) Other real estate owned $ 2,244 Appraisal value of collateral Selling costs or other normal adjustments 10%-20% (16%) The carrying amounts and estimated fair values of financial instruments not previously discussed in this note, as of September 30, 2018 and December 31, 2017 , are as follows: Fair value measurements as of Carrying Amount Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value Financial assets: Cash, due from banks, federal funds sold and interest-bearing deposits $ 54,051 $ 54,051 $ — $ — $ 54,051 Marketable securities held to maturity 164,839 — 162,596 — 162,596 Loans, net 1,638,149 — — 1,622,802 1,622,802 Accrued interest receivable 7,760 — 7,760 — 7,760 Nonmarketable equity securities 13,818 — 13,818 — 13,818 Cash surrender value of life insurance 25,747 — 25,747 — 25,747 Financial liabilities: Deposits $ 1,837,339 $ 1,443,080 $ 393,086 $ — $ 1,836,166 Securities sold under repurchase agreements 11,107 — 11,107 — 11,107 Accrued interest payable 1,464 — 1,464 — 1,464 Federal Home Loan Bank advances 129,140 — 128,853 — 128,853 Subordinated debentures 12,810 — 10,662 — 10,662 Fair value measurements as of Carrying Amount Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value Financial assets: Cash, due from banks, federal funds sold and interest-bearing deposits $ 91,428 $ 91,428 $ — $ — $ 91,428 Marketable securities held to maturity 174,684 — 176,790 — 176,790 Loans, net 1,347,779 — — 1,346,361 1,346,361 Accrued interest receivable 8,174 — 8,174 — 8,174 Nonmarketable equity securities 9,453 — 9,453 — 9,453 Cash surrender value of life insurance 19,117 — 19,117 — 19,117 Financial liabilities: Deposits $ 1,676,320 $ 1,378,467 $ 297,978 $ — $ 1,676,445 Securities sold under repurchase agreements 12,879 — 12,879 — 12,879 Accrued interest payable 922 — 922 — 922 Federal Home Loan Bank advances 45,153 — 44,722 — 44,722 Subordinated debentures 13,810 — 11,495 — 11,495 The methods and assumptions, not previously presented, used to estimate fair values are described as follows: Cash and Cash Equivalents The carrying amounts of cash and short-term instruments approximate fair values (Level 1). Loans, net The fair value of fixed-rate loans and variable-rate loans that reprice on an infrequent basis is estimated by discounting future cash flows using the current interest rates at which similar loans with similar terms would be made to borrowers of similar credit quality (Level 3). Cash Surrender Value of Life Insurance The carrying amounts of bank-owned life insurance approximate their fair value. Nonmarketable Equity Securities It is not practical to determine the fair value of Independent Bankers Financial Corporation, Federal Home Loan Bank, Federal Reserve Bank and other stock due to restrictions placed on its transferability. Deposits and Securities Sold Under Repurchase Agreements The fair values disclosed for demand deposits (e.g., interest and non-interest checking, passbook savings, and certain types of money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (i.e., their carrying amount) (Level 1). The fair values of deposit liabilities with defined maturities are estimated by discounting future cash flows using interest rates currently offered for deposits of similar remaining maturities (Level 2). Other Borrowings The fair value of borrowings, consisting of lines of credit, Federal Home Loan Bank advances and Subordinated debentures is estimated by discounting future cash flows using currently available rates for similar financing (Level 2). Accrued Interest Receivable/Payable The carrying amounts of accrued interest approximate their fair values (Level 2). Off-balance Sheet Instruments Fair values for off-balance sheet, credit-related financial instruments are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties’ credit standing. The fair value of commitments is not material.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per share is computed by dividing net earnings available to common shareholders by the weighted-average common shares outstanding for the period. Diluted earnings per share reflects the maximum potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock and would then share in the net earnings of the Company. Dilutive share equivalents include stock-based awards issued to employees. Stock options granted by the Company are treated as potential shares in computing earnings per share. Diluted shares outstanding include the dilutive effect of in-the-money awards which is calculated based on the average share price for each fiscal period using the treasury stock method. Under the treasury stock method, the amount that the employee must pay for exercising stock options, the amount of compensation cost for future service that the Company has not yet recognized, and the amount of tax impact that would be recorded in additional paid-in capital when the award becomes deductible are assumed to be used to repurchase shares. The computations of basic and diluted earnings per share for the Company were as follows for the: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Numerator: Net earnings (basic) $ 5,091 $ 4,139 $ 14,084 $ 11,631 Net earnings (diluted) $ 5,091 $ 4,139 $ 14,084 $ 11,631 Denominator: Weighted-average shares outstanding (basic) 11,962,654 11,058,956 11,452,968 9,951,767 Effect of dilutive securities: Common stock equivalent shares from stock options 70,780 105,473 100,539 75,505 Weighted-average shares outstanding (diluted) 12,033,434 11,164,429 11,553,507 10,027,272 Net earnings per share Basic $ 0.43 $ 0.37 $ 1.23 $ 1.17 Diluted $ 0.42 $ 0.37 $ 1.22 $ 1.16

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation : The consolidated financial statements in this Quarterly Report on Form 10-Q (this “Report”) include the accounts of Guaranty, the Bank, and their respective other direct and indirect subsidiaries and any other entities in which Guaranty has a controlling interest. The Bank has six wholly-owned non-bank subsidiaries, Guaranty Company, Inc., G B COM, INC., 2800 South Texas Avenue LLC, Pin Oak Realty Holdings, Inc., Pin Oak Energy Holdings, LLC and White Oak Aviation, LLC. All significant intercompany balances and transactions have been eliminated in consolidation. The accounting and financial reporting policies followed by the Company conform, in all material respects, to accounting principles generally accepted in the United States of America (“GAAP”) and to general practices within the financial services industry. The consolidated financial statements in this Report have not been audited by an independent registered public accounting firm, but in the opinion of management, reflect all adjustments necessary for a fair presentation of the Company’s financial position and results of operations. All such adjustments were of a normal and recurring nature. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10-Q adopted by the Securities and Exchange Commission (“SEC”). Accordingly, the financial statements do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with the Company’s consolidated financial statements, and notes thereto, for the year ended December 31, 2017 , included in Guaranty’s Annual Report on Form 10-K for the year ended December 31, 2017 . Operating results for the interim periods disclosed herein are not necessarily indicative of the results that may be expected for a full year or any future period. All dollar amounts referenced and discussed in the notes to the consolidated financial statements in this Report are presented in thousands, unless noted otherwise. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. These estimates and assumptions may also affect disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
KSOP Repurchase Right	KSOP Repurchase Right : In accordance with applicable provisions of the Internal Revenue Code, the terms of Guaranty’s employee stock ownership plan with 401(k) provisions (“KSOP”), provided that, for so long as Guaranty was a privately-held company without a public market for its common stock, KSOP participants would have the right, for a specified period of time, to require Guaranty to repurchase shares of its common stock that are distributed to them by the KSOP. This repurchase obligation terminated upon the consummation of Guaranty’s initial public offering and listing of its common stock on the NASDAQ Global Select Market in May 2017. However, because Guaranty was privately-held without a public market for its common stock as of and for the quarter ended March 31, 2017, the shares of common stock held by the KSOP are reflected in the Company’s consolidated statement of changes in shareholders' equity for the nine months ended September 30, 2017 in a column called “KSOP-owned shares”. As a result of the initial public offering, the consolidated statement of changes in shareholders' equity for the nine months ended September 30, 2017 includes an adjustment for the inclusion of such KSOP-owned shares in total shareholders' equity as "terminated KSOP put option." For all periods following Guaranty’s initial public offering and continued listing of the Company’s common stock on the NASDAQ Global Select Market, the KSOP-owned shares are included in, and not deducted from, shareholders’ equity.
Recent Accounting Pronouncements	Recent Accounting Pronouncements : In February 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2018-02, Income Statement — Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. ASU 2018-02 was issued to address the income tax accounting treatment of the stranded tax effects within other comprehensive income due to the prohibition of backward tracing due to an income tax rate change that was initially recorded in other comprehensive income. This issue came about from the enactment of the Tax Cuts and Jobs Act on December 22, 2017 that changed the Company’s income tax rate from 35% to 21%. The ASU changed current accounting whereby an entity may elect to reclassify the stranded tax effect from accumulated other comprehensive income to retained earnings. The ASU is effective for periods beginning after December 15, 2018 although early adoption is permitted. The Company adopted ASU 2018-02 in the first quarter of 2018 and reclassified its stranded tax effect of $486 within accumulated other comprehensive income to retained earnings at March 31, 2018. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . This ASU simplifies the accounting for goodwill impairment for all entities by requiring impairment changes to be based on the first step in today’s two-step impairment test, thus eliminating step two from the goodwill impairment test. In addition, the amendment eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform step two of the goodwill impairment test. For pubic companies, ASU 2017-04 is effective for fiscal years beginning after December 15, 2019 with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is in the process of evaluating the impact of this pronouncement, which is not expected to have a significant impact on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which sets forth a "current expected credit loss" ("CECL") model requiring the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. For public companies, the amendments in this update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company has assembled a transition team to assess the adoption of this ASU, and has developed a project plan regarding implementation. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The FASB issued this ASU to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet by lessees for those leases classified as operating leases under current U.S. GAAP and disclosing key information about leasing arrangements. The amendments in this ASU are effective for public companies for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. Early adoption of this ASU is permitted for all entities. We expect recorded assets and liabilities to increase upon adoption of the standard as it relates to operating leases in which we are the lessee. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities , which is intended to improve the recognition and measurement of financial instruments by requiring: equity investments (other than equity method or consolidation) to be measured at fair value with changes in fair value recognized in net income; public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; eliminating the requirement to disclose the fair value of financial instruments measured at amortized cost for organizations that are not public business entities; eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; and requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk (also referred to as “own credit”) when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. The adoption of ASU 2016-01 on January 1, 2018 did not have a material impact on the Company’s condensed consolidated financial statements. In accordance with (iv) above, the Company measured the fair value of its loan portfolio prospectively as of June 30, 2018 using an exit price notion. See Note 13 – Fair Value for further information regarding the valuation of these loans. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASU 606), followed by various amendments to the standard, including clarification of principal versus agent considerations, narrow scope improvements and other technical corrections, all of which are codified in ASU 606. The amendments in these updates amend existing guidance related to revenue from contracts with customers. The amendments supersede and replace nearly all existing revenue recognition guidance, including industry-specific guidance, establish a new control-based revenue recognition model, change the basis for deciding when revenue is recognized over a time or point in time, provide new and more detailed guidance on specific topics and expand and improve disclosures about revenue. In addition, these amendments specify the accounting for some costs to obtain or fulfill a contract with a customer. The Company has applied ASU 2014-09, which was effective on January 1, 2018, using the modified retrospective approach to all existing contracts with customers covered under the scope of the standard. The adoption of this ASU was not significant to the Company and had no material effect on how the Company recognizes revenue nor did it result in a cumulative effect adjustment or any presentation changes to the consolidated financial statements.
Revenue Recognition	The majority of the Company's revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit, loan processing fees and investment securities, as well as revenue related to mortgage banking activities, and BOLI, as these activities are subject to other accounting guidance. Descriptions of revenue-generating activities that are within the scope of ASC 606, and are presented in the accompanying Consolidated Statements of Income as components of noninterest income, are as follows: • Deposit services. Service charges on deposit accounts include fees for banking services provided, overdrafts and non-sufficient funds. Revenue is generally recognized in accordance with published deposit account agreements for retail accounts or contractual agreements for commercial accounts. • Merchant and debit card fees. Merchant and debit card fees includes interchange income that is generated by our customers’ usage and volume of activity. Interchange rates are not controlled by the Company, which effectively acts as processor that collects and remits payments associated with customer debit card transactions. Merchant service revenue is derived from third party vendors that process credit card transactions on behalf of our merchant customers. Merchant services revenue is primarily comprised of residual fee income based on the referred merchant’s processing volumes and/or margin. • Fiduciary income. Trust income includes fees and commissions from investment management, administrative and advisory services primarily for individuals, and to a lesser extent, partnerships and corporations. Revenue is recognized on an accrual basis at the time the services are performed and when we have a right to invoice and are based on either the market value of the assets managed or the services provided. • Other noninterest income. Other noninterest income includes among other things, mortgage loan origination fees, wire transfer fees, stop payment fees, loan administration fees and mortgage warehouse lending fees. The majority of these fees in other noninterest income are not subject to the requirements of ASC 606. Fees that are within the scope of ASC 606 are generally received at the time the performance obligations are met.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions	The following table summarizes the consideration paid for Westbound and the fair value of the assets acquired and liabilities assumed recognized at the acquisition date: Consideration: Westbound Cash $ 6,423 Equity instruments 29,568 Fair Value of total consideration transferred $ 35,991
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the estimated fair value of the assets acquired and liabilities assumed at the date of acquisition, June 1, 2018. Westbound Cash and due from banks $ 24,927 Investment securities available for sale 15,264 Loans, net of discount 154,687 Accrued interest receivable 651 Premises and equipment 8,625 Nonmarketable equity securities — Core deposit intangible 2,700 Other assets 9,205 Total assets acquired 216,059 Non-interest bearing deposits 40,595 Interest bearing deposits 140,826 Federal Home Loan Bank advances 10,500 Accrued interest and other liabilities 1,565 Total liabilities assumed 193,486 Net assets acquired 22,573 Total consideration paid 35,991 Goodwill $ 13,418

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Available for Sale and Held to Maturity Securities	The following tables summarize the amortized cost and fair value of securities available for sale and securities held to maturity as of September 30, 2018 and December 31, 2017 and the corresponding amounts of gross unrealized gains and losses: September 30, 2018 Amortized Cost Gross Unrealized Gains Gross Estimated Fair Value Available for sale: Corporate bonds $ 19,762 $ — $ 648 $ 19,114 Municipal securities 15,814 — 451 15,363 Mortgage-backed securities 91,208 — 4,447 86,761 Collateralized mortgage obligations 115,125 — 3,985 111,140 Total available for sale $ 241,909 $ — $ 9,531 $ 232,378 Held to maturity: Municipal securities $ 142,419 $ 710 $ 2,420 $ 140,709 Mortgage-backed securities 17,871 77 611 17,337 Collateralized mortgage obligations 4,549 46 45 4,550 Total held to maturity $ 164,839 $ 833 $ 3,076 $ 162,596 December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Estimated Fair Value Available for sale: Corporate bonds $ 18,823 $ 64 $ 50 $ 18,837 Municipal securities 7,746 — 200 7,546 Mortgage-backed securities 92,471 — 1,793 90,678 Collateralized mortgage obligations 116,809 5 1,503 115,311 Total available for sale $ 235,849 $ 69 $ 3,546 $ 232,372 Held to maturity: Municipal securities $ 146,496 $ 2,244 $ 218 $ 148,522 Mortgage-backed securities 22,026 199 230 21,995 Collateralized mortgage obligations 6,162 111 — 6,273 Total held to maturity $ 174,684 $ 2,554 $ 448 $ 176,790
Schedule of Securities with Gross Unrealized Losses	Information pertaining to securities with gross unrealized losses as of September 30, 2018 and December 31, 2017 aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position is detailed in the following tables: Less Than 12 Months 12 Months or Longer Total September 30, 2018 Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Available for sale: Corporate bonds $ (648 ) $ 19,114 $ — $ — $ (648 ) $ 19,114 Municipal securities (65 ) 7,557 (386 ) 7,289 (451 ) 14,846 Mortgage-backed securities (469 ) 15,439 (3,978 ) 71,322 (4,447 ) 86,761 Collateralized mortgage obligations (2,126 ) 68,879 (1,859 ) 42,261 (3,985 ) 111,140 Total available for sale $ (3,308 ) $ 110,989 $ (6,223 ) $ 120,872 $ (9,531 ) $ 231,861 Held to maturity: Municipal securities $ (1,633 ) $ 75,935 $ (787 ) $ 20,088 $ (2,420 ) $ 96,023 Mortgage-backed securities (232 ) 6,236 (379 ) 8,004 (611 ) 14,240 Collateralized mortgage obligations (45 ) 2,363 — — (45 ) 2,363 Total held to maturity $ (1,910 ) $ 84,534 $ (1,166 ) $ 28,092 $ (3,076 ) $ 112,626 Less Than 12 Months 12 Months or Longer Total December 31, 2017 Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Gross Unrealized Losses Estimated Fair Value Available for sale: Corporate bonds $ (50 ) $ 8,019 $ — $ — $ (50 ) $ 8,019 Municipal securities — — (200 ) 7,546 (200 ) 7,546 Mortgage-backed securities (658 ) 42,881 (1,135 ) 47,797 (1,793 ) 90,678 Collateralized mortgage obligations (1,091 ) 93,584 (412 ) 21,258 (1,503 ) 114,842 Total available for sale $ (1,799 ) $ 144,484 $ (1,747 ) $ 76,601 $ (3,546 ) $ 221,085 Held to maturity: Municipal securities $ (37 ) $ 9,230 $ (181 ) $ 19,961 $ (218 ) $ 29,191 Mortgage-backed securities (57 ) 6,499 (173 ) 9,747 (230 ) 16,246 Collateralized mortgage obligations — — — — — — Total held to maturity $ (94 ) $ 15,729 $ (354 ) $ 29,708 $ (448 ) $ 45,437
Schedule of Proceeds from Sales of Securities	The proceeds from sales of available for sale securities and the associated gains and losses are listed below for: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Proceeds from sales $ 102,356 $ 199,974 $ 111,813 $ 214,736 Gross gains 4 — 4 38 Gross losses (3 ) — (54 ) (13 )
Schedule of Sale of Held To Maturity Securities	Sale of securities held to maturity were as follows for: Three Months Ended September 30, Nine Months Ended September 30, 2017 2017 Proceeds from sales $ — $ 923 Amortized cost — 907 Gross realized gains — 16 Tax expense related to securities gains/losses — (4 )
Investments Classified by Contractual Maturity Date	The contractual maturities at September 30, 2018 of available for sale and held to maturity securities at carrying value and estimated fair value are shown below. The Company invests in mortgage-backed securities and collateralized mortgage obligations that have expected maturities that differ from their contractual maturities. These differences arise because borrowers and/or issuers may have the right to call or prepay their obligation with or without call or prepayment penalties. Available for Sale Held to Maturity September 30, 2018 Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due within one year $ — $ — $ 769 $ 768 Due after one year through five years 11,234 10,926 19,153 19,244 Due after five years through ten years 16,668 16,262 42,448 42,774 Due after ten years 7,674 7,289 80,049 77,923 Mortgage-backed securities 91,208 86,761 17,871 17,337 Collateralized mortgage obligations 115,125 111,140 4,549 4,550 Total Securities $ 241,909 $ 232,378 $ 164,839 $ 162,596

LOANS AND ALLOWANCE FOR LOAN _2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Summary of Loan Portfolio by Type of Loan	The following table summarizes the Company’s loan portfolio by type of loan as of: September 30, 2018 December 31, 2017 Commercial and industrial $ 248,758 $ 197,508 Real estate: Construction and development 229,307 196,774 Commercial real estate 599,153 418,137 Farmland 65,209 59,023 1-4 family residential 392,456 374,371 Multi-family residential 38,523 36,574 Consumer 53,947 51,267 Agricultural 24,184 25,596 Overdrafts 326 294 Total loans 1,651,863 1,359,544 Net of: Deferred loan fees 727 1,094 Allowance for loan losses (14,441 ) (12,859 ) Total net loans $ 1,638,149 $ 1,347,779
Schedule of Allowance for Loan Losses Activity	The following tables present the activity in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method for the nine months ended September 30, 2018 , for the year ended December 31, 2017 and for the nine months ended September 30, 2017 : For the Nine Months Ended September 30, 2018 Commercial Construction Commercial Farmland 1-4 family Multi-family Consumer Agricultural Overdrafts Total Allowance for loan losses: Beginning balance $ 1,581 $ 1,724 $ 4,585 $ 523 $ 3,022 $ 629 $ 602 $ 187 $ 6 $ 12,859 Provision for loan losses 138 119 1,329 100 (161 ) 41 101 (3 ) 86 1,750 Loans charged-off (66 ) — (32 ) — (19 ) — (175 ) (2 ) (117 ) (411 ) Recoveries 54 — — — 49 — 41 65 34 243 Ending balance $ 1,707 $ 1,843 $ 5,882 $ 623 $ 2,891 $ 670 $ 569 $ 247 $ 9 $ 14,441 Allowance ending balance: Individually evaluated for impairment $ 315 $ — $ 61 $ 74 $ 4 $ — $ — $ — $ — $ 454 Collectively evaluated for impairment 1,392 1,843 5,821 549 2,887 670 569 247 9 13,987 Ending balance $ 1,707 $ 1,843 $ 5,882 $ 623 $ 2,891 $ 670 $ 569 $ 247 $ 9 $ 14,441 Loans: Individually evaluated for impairment $ 1,584 $ 1,684 $ 6,360 $ 218 $ 1,571 $ — $ — $ 409 $ — $ 11,826 Collectively evaluated for impairment 247,174 227,623 592,793 64,991 390,885 38,523 53,947 23,775 326 1,640,037 Ending balance $ 248,758 $ 229,307 $ 599,153 $ 65,209 $ 392,456 $ 38,523 $ 53,947 $ 24,184 $ 326 $ 1,651,863 For the year ended December 31, 2017 Commercial Construction Commercial Farmland 1-4 family Multi-family Consumer Agricultural Overdrafts Total Allowance for loan losses: Beginning balance $ 1,592 $ 1,161 $ 3,264 $ 482 $ 3,960 $ 281 $ 585 $ 153 $ 6 $ 11,484 Provision for loan losses 272 563 1,405 41 (418 ) 348 253 276 110 2,850 Loans charged-off (1,080 ) — (84 ) — (543 ) — (344 ) (242 ) (165 ) (2,458 ) Recoveries 797 — — — 23 — 108 — 55 983 Ending balance $ 1,581 $ 1,724 $ 4,585 $ 523 $ 3,022 $ 629 $ 602 $ 187 $ 6 $ 12,859 Allowance ending balance: Individually evaluated for impairment $ 17 $ — $ 27 $ 85 $ 5 $ — $ — $ — $ — $ 134 Collectively evaluated for impairment 1,564 1,724 4,558 438 3,017 629 602 187 6 12,725 Ending balance $ 1,581 $ 1,724 $ 4,585 $ 523 $ 3,022 $ 629 $ 602 $ 187 $ 6 $ 12,859 Loans: Individually evaluated for impairment $ 463 $ — $ 4,258 $ 163 $ 842 $ 217 $ — $ 397 $ — $ 6,340 Collectively evaluated for impairment 197,045 196,774 413,879 58,860 373,529 36,357 51,267 25,199 294 1,353,204 Ending balance $ 197,508 $ 196,774 $ 418,137 $ 59,023 $ 374,371 $ 36,574 $ 51,267 $ 25,596 $ 294 $ 1,359,544 For the Nine Months Ended September 30, 2017 Commercial Construction Commercial Farmland 1-4 family Multi-family Consumer Agricultural Overdrafts Total Allowance for loan losses: Beginning balance $ 1,592 $ 1,161 $ 3,264 $ 482 $ 3,960 $ 281 $ 585 $ 153 $ 6 $ 11,484 Provision for loan losses 602 762 1,019 (24 ) (585 ) (15 ) 149 258 84 2,250 Loans charged-off (737 ) — (84 ) — (307 ) — (230 ) (4 ) (117 ) (1,479 ) Recoveries 116 — — — 21 — 95 — 41 273 Ending balance $ 1,573 $ 1,923 $ 4,199 $ 458 $ 3,089 $ 266 $ 599 $ 407 $ 14 $ 12,528 Allowance ending balance: Individually evaluated for impairment $ 19 $ — $ 31 $ 85 $ 145 $ — $ — $ 240 $ — $ 520 Collectively evaluated for impairment 1,554 1,923 4,168 373 2,944 266 599 167 14 12,008 Ending balance $ 1,573 $ 1,923 $ 4,199 $ 458 $ 3,089 $ 266 $ 599 $ 407 $ 14 $ 12,528 Loans: Individually evaluated for impairment $ 354 $ — $ 4,029 $ 276 $ 1,097 $ 228 $ — $ 696 $ — $ 6,680 Collectively evaluated for impairment 192,309 201,067 389,285 54,073 364,792 23,007 51,711 23,753 698 1,300,695 Ending balance $ 192,663 $ 201,067 $ 393,314 $ 54,349 $ 365,889 $ 23,235 $ 51,711 $ 24,449 $ 698 $ 1,307,375
Summary of Credit Exposure by Internally Assigned Grade	The following tables summarize the credit exposure in the Company’s consumer and commercial loan portfolios as of: September 30, 2018 Commercial and industrial Construction and development Commercial real estate Farmland 1-4 family residential Multi-family residential Consumer and Overdrafts Agricultural Total Grade: Pass $ 246,621 $ 227,862 $ 587,603 $ 64,797 $ 391,556 $ 37,284 $ 54,183 $ 23,605 $ 1,633,511 Special mention 807 — 5,165 50 293 1,239 45 130 7,729 Substandard 1,330 1,445 6,385 362 607 — 45 449 10,623 Total $ 248,758 $ 229,307 $ 599,153 $ 65,209 $ 392,456 $ 38,523 $ 54,273 $ 24,184 $ 1,651,863 December 31, 2017 Commercial and industrial Construction and development Commercial real estate Farmland 1-4 family residential Multi-family residential Consumer and Overdrafts Agricultural Total Grade: Pass $ 196,890 $ 196,515 $ 412,488 $ 58,623 $ 373,154 $ 16,073 $ 51,409 $ 24,650 $ 1,329,802 Special mention 348 259 1,135 226 442 20,284 65 454 23,213 Substandard 270 — 4,514 174 775 217 87 492 6,529 Total $ 197,508 $ 196,774 $ 418,137 $ 59,023 $ 374,371 $ 36,574 $ 51,561 $ 25,596 $ 1,359,544
Summary of Payment Status of Loans	The following tables summarize the payment status of loans in the Company’s total loan portfolio, including an aging of delinquent loans, loans 90 days or more past due continuing to accrue interest and loans classified as nonperforming as of: September 30, 2018 30 to 59 Days Past Due 60 to 89 Days Past Due 90 Days and Greater Past Due Total Past Due Current Total Loans Recorded Investment > 90 Days and Accruing Commercial and industrial $ 450 $ 516 $ 489 $ 1,455 $ 247,303 $ 248,758 $ — Real estate: Construction and development 94 56 501 651 228,656 229,307 — Commercial real estate 1,590 3,311 85 4,986 594,167 599,153 — Farmland 348 78 45 471 64,738 65,209 — 1-4 family residential 3,640 324 606 4,570 387,886 392,456 — Multi-family residential — — — — 38,523 38,523 — Consumer 418 47 45 510 53,437 53,947 — Agricultural — — — — 24,184 24,184 — Overdrafts — — — — 326 326 — Total $ 6,540 $ 4,332 $ 1,771 $ 12,643 $ 1,639,220 $ 1,651,863 $ — December 31, 2017 30 to 59 Days Past Due 60 to 89 Days Past Due 90 Days and Greater Past Due Total Past Due Current Total Recorded Investment > 90 Days and Accruing Commercial and industrial $ 1,273 $ 93 $ 17 $ 1,383 $ 196,125 $ 197,508 $ — Real estate: Construction and development 117 — — 117 196,657 196,774 — Commercial real estate 192 265 1,067 1,524 416,613 418,137 — Farmland 139 — 6 145 58,878 59,023 — 1-4 family residential 3,998 416 800 5,214 369,157 374,371 — Multi-family residential — — 217 217 36,357 36,574 — Consumer 381 69 87 537 50,730 51,267 — Agricultural 204 2 — 206 25,390 25,596 — Overdrafts — — — — 294 294 — Total $ 6,304 $ 845 $ 2,194 $ 9,343 $ 1,350,201 $ 1,359,544 $ —
Schedule of Nonaccrual Loans	The following table presents information regarding nonaccrual loans as of: September 30, 2018 December 31, 2017 Commercial and industrial $ 565 $ 77 Real estate: Commercial real estate 3,908 1,422 Farmland 190 163 1-4 family residential 2,867 1,937 Multi-family residential — 217 Consumer 96 138 Agricultural — 50 Total $ 8,657 $ 4,004
Summary of Troubled Debt Restructuring	The following tables present loans by class modified as TDRs that occurred during the nine months ended September 30, 2018 , the twelve months ended December 31, 2017 and the nine months ended September 30, 2017 : Nine Months Ended September 30, 2018 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings: 1-4 family residential 1 $ 15 $ 15 Farmland 1 78 78 Total 2 $ 93 $ 93 Nine Months Ended September 30, 2017 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings: Commercial and industrial 1 $ 34 $ 15 1-4 family residential 1 11 11 Total 2 $ 45 $ 26 The TDRs described above did not increase the allowance for loan losses and resulted in no charge-offs during the nine months ended September 30, 2018 . Year Ended December 31, 2017 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings: Commercial and industrial 2 $ 381 $ 364 1-4 family residential 1 11 11 Total 3 $ 392 $ 375 The outstanding balances of TDRs are shown below: September 30, 2018 December 31, 2017 Nonaccrual TDRs $ — $ — Performing TDRs 727 657 Total $ 727 $ 657 Specific reserves on TDRs $ 11 $ 17
Summary of Impaired Loans	The following table presents information about the Company’s impaired loans as of: September 30, 2018 Unpaid Recorded Related Average With no related allowance recorded: Commercial and industrial $ 786 $ 786 $ — $ 889 Real estate: Construction and development 1,684 1,684 — 334 Commercial real estate 5,399 5,399 — 4,863 Farmland 73 73 — 67 1-4 family residential 1,466 1,466 — 1,077 Multi-family residential — — — 71 Agricultural 409 409 — 472 Subtotal 9,817 9,817 — 7,773 With allowance recorded: Commercial and industrial 798 798 315 252 Real estate: Commercial real estate 961 961 61 470 Farmland 145 145 74 149 1-4 family residential 105 105 4 129 Agricultural — — — 70 Subtotal 2,009 2,009 454 1,070 Total $ 11,826 $ 11,826 $ 454 $ 8,843 The following table presents information about the Company’s impaired loans as of: December 31, 2017 Unpaid Recorded Related Allowance Average Recorded Investment With no related allowance recorded: Commercial and industrial $ 437 $ 437 $ — $ 434 Real estate: Construction and development — — — 311 Commercial real estate 3,979 3,979 — 4,230 Farmland 6 6 — 90 1-4 family residential 681 681 — 1,096 Multi-family residential 217 217 — 180 Consumer — — — 61 Agricultural 397 397 — 384 Subtotal 5,717 5,717 — 6,786 With allowance recorded: Commercial and industrial 26 26 17 315 Real estate: Construction and development — — — 7 Commercial real estate 279 279 27 505 Farmland 157 157 85 131 1-4 family residential 161 161 5 754 Multi-family residential — — — 19 Consumer — — — 42 Agricultural — — — 180 Subtotal 623 623 134 1,953 Total $ 6,340 $ 6,340 $ 134 $ 8,739

SECURITIES SOLD UNDER AGREEME_2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Debt Maturities	Fixed rate advances, with monthly interest payments, principal due in: Year Current Weighted Average Rate Principal Due 2018 2.21 % $ 80,000 2019 2.36 % 39,500 2020 2.09 % 6,500 2021 1.87 % 1,500 2022 1.99 % 1,500 $ 129,000 Fixed rate advances, with monthly principal and interest payments, principal due in: Year Current Weighted Average Rate Principal Due 2021 1.38 % 140 $ 129,140

SUBORDINATED DEBENTURES (Tables

SUBORDINATED DEBENTURES (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Subordinated Debentures and Other Debentures	Subordinated debentures are made up of the following as of: September 30, 2018 December 31, 2017 Trust II Debentures $ 3,093 $ 3,093 Trust III Debentures 2,062 2,062 DCB Trust I Debentures 5,155 5,155 Other debentures 2,500 3,500 $ 12,810 $ 13,810 Trust II Debentures Trust III Debentures DCB Trust I Debentures Original amount $ 3,093 $ 2,062 $ 5,155 Maturity date October 30, 2032 October 1, 2036 June 15, 2037 Interest due Quarterly Quarterly Quarterly
Schedule of Trusts	Trust II Trust III DCB Trust I Formation date October 30, 2002 July 25, 2006 March 29, 2007 Capital trust pass-through securities Number of shares 3,000 2,000 5,000 Original liquidation value $ 3,000 $ 2,000 $ 5,000 Common securities liquidation value 93 62 155

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Option Activity	A summary of activity in the Plan during the nine months ended September 30, 2018 and 2017 follows: Nine Months Ended September 30, 2018 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 471,442 $ 24.98 7.30 $ 2,696 Granted 90,000 32.59 9.72 — Exercised (6,000 ) 23.33 5.98 41 Forfeited (11,800 ) 23.41 5.74 81 Balance, September 30, 2018 543,642 $ 26.29 7.10 $ 2,393 Exercisable at end of period 172,143 $ 24.16 5.79 $ 1,053 Nine Months Ended September 30, 2017 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 340,377 $ 23.43 7.34 $ 194 Granted 150,598 27.64 9.62 657 Exercised (7,033 ) 11.94 4.48 141 Forfeited (6,000 ) 23.17 7.13 53 Balance, September 30, 2017 477,942 $ 24.93 7.57 $ 3,376 Exercisable at end of period 98,044 $ 23.45 6.17 $ 838
Schedule of Nonvested Stock Option Activity	A summary of nonvested activity in the Plan during the nine months ended September 30, 2018 and 2017 follows: Nine Months Ended September 30, 2018 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 336,798 $ 25.54 7.88 $ 1,747 Granted 90,000 32.59 9.72 — Vested (45,899 ) 25.64 7.93 228 Forfeited (9,400 ) 23.41 5.74 81 Balance, September 30, 2018 371,499 $ 27.28 7.70 $ 1,340 Nine Months Ended September 30, 2017 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding at beginning of year 250,700 $ 23.73 7.65 $ 69 Granted 150,598 27.64 9.62 657 Vested (17,400 ) 23.13 7.91 154 Forfeited (4,000 ) 23.17 7.13 53 Balance, September 30, 2017 379,898 $ 25.31 7.93 $ 2,538
Plan Information	Information related to the Plan is as follows for the nine months ended: September 30, 2018 September 30, 2017 Intrinsic value of options exercised $ 41 $ 141 Cash received from options exercised 140 84 Weighted average fair value of options granted 5.62 5.40

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense and Effective Tax Rate	Income tax expense was as follows for: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Income tax expense for the period $ 1,160 $ 1,699 $ 3,126 $ 4,644 Effective tax rate 18.56 % 29.10 % 18.16 % 28.54 %

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rates Swap Agreements	The information pertaining to outstanding interest rate swap agreements used to hedge floating rate debentures was as follows as of: September 30, 2018: Notional Amount Pay Rate Receive Rate Effective Date Maturity in Years Unrealized Losses $ 2,000 5.979 % 3 month LIBOR plus 1.67% 10/1/2016 7.50 $ 174 $ 3,000 7.505 % 3 month LIBOR plus 3.35% 10/30/2012 4.08 $ 134 December 31, 2017: Notional Amount Pay Rate Receive Rate Effective Date Maturity in Years Unrealized Losses $ 2,000 5.979 % 3 month LIBOR plus 1.67% 10/1/2016 8.25 $ 301 $ 3,000 7.505 % 3 month LIBOR plus 3.35% 10/30/2012 4.83 $ 270

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Commitments and Letters of Credit Outstanding	Commitments and letters of credit outstanding were as follows as of: Contract or Notional Amount September 30, 2018 December 31, 2017 Commitments to extend credit $ 347,297 $ 326,879 Letters of credit 10,369 8,336

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	9 Months Ended
	Sep. 30, 2018
Banking and Thrift [Abstract]
Comparison of the Company's and Bank's Actual Capital Amounts and Ratios to Required Capital Amounts and Ratios	A comparison of the Company’s and Bank’s actual capital amounts and ratios to required capital amounts and ratios are presented in the following tables as of: Actual Minimum Required For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio September 30, 2018 Total capital to risk-weighted assets: Consolidated $ 240,775 13.23 % $ 145,631 8.00 % n/a Bank 240,590 13.22 % 145,610 8.00 % $ 182,013 10.00 % Tier 1 capital to risk-weighted assets: Consolidated 226,334 12.43 % 109,223 6.00 % n/a Bank 226,149 12.42 % 109,208 6.00 % 145,610 8.00 % Tier 1 capital to average assets: Consolidated 226,334 10.29 % 87,943 4.00 % n/a Bank 226,149 10.29 % 87,934 4.00 % 109,918 5.00 % Common equity tier 1 capital to risk-weighted assets: Consolidated 216,024 11.87 % 81,917 4.50 % n/a Bank 226,149 12.42 % 81,906 4.50 % 118,308 6.50 % Actual Minimum Required For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2017 Total capital to risk-weighted assets: Consolidated $ 215,720 14.13 % $ 122,111 8.00 % n/a Bank 206,490 13.53 % 122,122 8.00 % $ 152,652 10.00 % Tier 1 capital to risk-weighted assets: Consolidated 202,861 13.29 % 91,583 6.00 % n/a Bank 193,631 12.68 % 91,591 6.00 % 122,122 8.00 % Tier 1 capital to average assets: Consolidated 202,861 10.53 % 77,048 4.00 % n/a Bank 193,631 10.05 % 77,054 4.00 % 96,318 5.00 % Common equity tier 1 capital to risk-weighted assets: Consolidated 192,551 12.61 % 68,687 4.50 % n/a Bank 193,631 12.68 % 68,694 4.50 % 99,224 6.50 %

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of Financial Assets (Liabilities) Measured at Fair Value	The following tables summarize quantitative disclosures about the fair value measurements for each category of financial assets (liabilities) carried at fair value: As of September 30, 2018 Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets (liabilities) at fair value on a recurring basis: Available for sale securities: Mortgage-backed securities $ 86,761 $ — $ 86,761 $ — Collateralized mortgage obligations 111,140 — 111,140 — Municipal securities 15,363 — 15,363 — Corporate bonds 19,114 — 19,114 — Derivative instruments (308 ) — (308 ) — Assets at fair value on a nonrecurring basis: Impaired loans 11,372 — — 11,372 Other real estate owned 1,783 — — 1,783 As of December 31, 2017 Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets (liabilities) at fair value on a recurring basis: Available for sale securities: Mortgage-backed securities $ 90,678 $ — $ 90,678 $ — Collateralized mortgage obligations 115,311 — 115,311 — Municipal securities 7,546 — 7,546 — Corporate bonds 18,837 — 18,837 — Derivative instruments (571 ) — (571 ) — Assets at fair value on a nonrecurring basis: Impaired loans 6,206 — — 6,206 Other real estate owned 2,244 — — 2,244
Schedule of Foreclosed Assets Measured at Fair Value	The following table presents foreclosed assets that were remeasured and recorded at fair value as of: September 30, 2018 December 31, 2017 September 30, 2017 Other real estate owned remeasured at initial recognition: Carrying value of other real estate owned prior to remeasurement $ 180 $ 1,082 $ 544 Charge-offs recognized in the allowance for loan losses (23 ) (195 ) (175 ) Fair value of other real estate owned remeasured at initial recognition $ 157 $ 887 $ 369 Other real estate owned remeasured subsequent to initial recognition: Carrying value of other real estate owned prior to remeasurement $ 599 $ — $ — Write-downs included in collection and other real estate owned expense (56 ) — — Fair value of other real estate owned remeasured subsequent to initial recognition $ 543 $ — $ —
Schedule of Quantitative Information About Nonrecurring Level 3 Fair Value Measurements	The following tables present quantitative information about nonrecurring Level 3 fair value measurements as of: Fair Value Valuation Technique(s) Unobservable Input(s) Range (Weighted Average) September 30, 2018 Impaired loans $ 11,372 Fair value of collateral - sales comparison approach Selling costs or other normal adjustments: Real estate Equipment 10%-20% (16%) 10%-20% (19.9%) Other real estate owned $ 1,783 Appraisal value of collateral Selling costs or other normal adjustments 10%-20% (16%) Fair Value Valuation Technique(s) Unobservable Input(s) Range (Weighted Average) December 31, 2017 Impaired loans $ 6,206 Fair value of collateral - sales comparison approach Selling costs or other normal adjustments: Real estate Equipment 10%-20% (16%) 10%-20% (3.6%) Other real estate owned $ 2,244 Appraisal value of collateral Selling costs or other normal adjustments 10%-20% (16%)
Schedule of Carrying Amounts And Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments not previously discussed in this note, as of September 30, 2018 and December 31, 2017 , are as follows: Fair value measurements as of Carrying Amount Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value Financial assets: Cash, due from banks, federal funds sold and interest-bearing deposits $ 54,051 $ 54,051 $ — $ — $ 54,051 Marketable securities held to maturity 164,839 — 162,596 — 162,596 Loans, net 1,638,149 — — 1,622,802 1,622,802 Accrued interest receivable 7,760 — 7,760 — 7,760 Nonmarketable equity securities 13,818 — 13,818 — 13,818 Cash surrender value of life insurance 25,747 — 25,747 — 25,747 Financial liabilities: Deposits $ 1,837,339 $ 1,443,080 $ 393,086 $ — $ 1,836,166 Securities sold under repurchase agreements 11,107 — 11,107 — 11,107 Accrued interest payable 1,464 — 1,464 — 1,464 Federal Home Loan Bank advances 129,140 — 128,853 — 128,853 Subordinated debentures 12,810 — 10,662 — 10,662 Fair value measurements as of Carrying Amount Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value Financial assets: Cash, due from banks, federal funds sold and interest-bearing deposits $ 91,428 $ 91,428 $ — $ — $ 91,428 Marketable securities held to maturity 174,684 — 176,790 — 176,790 Loans, net 1,347,779 — — 1,346,361 1,346,361 Accrued interest receivable 8,174 — 8,174 — 8,174 Nonmarketable equity securities 9,453 — 9,453 — 9,453 Cash surrender value of life insurance 19,117 — 19,117 — 19,117 Financial liabilities: Deposits $ 1,676,320 $ 1,378,467 $ 297,978 $ — $ 1,676,445 Securities sold under repurchase agreements 12,879 — 12,879 — 12,879 Accrued interest payable 922 — 922 — 922 Federal Home Loan Bank advances 45,153 — 44,722 — 44,722 Subordinated debentures 13,810 — 11,495 — 11,495

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	The computations of basic and diluted earnings per share for the Company were as follows for the: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Numerator: Net earnings (basic) $ 5,091 $ 4,139 $ 14,084 $ 11,631 Net earnings (diluted) $ 5,091 $ 4,139 $ 14,084 $ 11,631 Denominator: Weighted-average shares outstanding (basic) 11,962,654 11,058,956 11,452,968 9,951,767 Effect of dilutive securities: Common stock equivalent shares from stock options 70,780 105,473 100,539 75,505 Weighted-average shares outstanding (diluted) 12,033,434 11,164,429 11,553,507 10,027,272 Net earnings per share Basic $ 0.43 $ 0.37 $ 1.23 $ 1.17 Diluted $ 0.42 $ 0.37 $ 1.22 $ 1.16

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2018USD ($)	Sep. 30, 2018USD ($)subsidary
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income		$ 0
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income	$ 486	$ 486
The Bank
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of wholly-owned non-bank subsidiaries | subsidary		6

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - USD ($)	Jun. 01, 2018	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Business Acquisition [Line Items]
Goodwill		$ 32,160,000	$ 18,742,000
Gross contractual balance of loans receivable		1,651,863,000	$ 1,359,544,000	$ 1,307,375,000
Westbound
Business Acquisition [Line Items]
Percentage of outstanding common shares acquired	100.00%
Consideration transferred	$ 35,991,000
Shares issued (in shares)	899,816
Shares acquired (in shares)	2,311,952
Acquisition-related costs	$ 1,101,000	$ 365,000
Goodwill	13,418,000
Goodwill expected to be deducted	0
Contingent consideration related to escrow agreement	$ 1,750,000
Contingent consideration performance period	3 years
Fair value of performing loans	$ 154,687,000
Gross contractual balance of loans receivable	$ 154,687,000

ACQUISITIONS - Summary of Consi

ACQUISITIONS - Summary of Consideration (Details) - USD ($) $ in Thousands	Jun. 01, 2018	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition [Line Items]
Cash		$ 6,423	$ 0
Westbound
Business Acquisition [Line Items]
Cash	$ 6,423
Equity instruments	29,568
Fair Value of total consideration transferred	$ 35,991

ACQUISITIONS - Summary of the E

ACQUISITIONS - Summary of the Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 01, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 32,160		$ 18,742
Westbound
Business Acquisition [Line Items]
Cash and due from banks		$ 24,927
Investment securities available for sale		15,264
Loans, net of discount		154,687
Accrued interest receivable		651
Premises and equipment		8,625
Nonmarketable equity securities		0
Core deposit intangible		2,700
Other assets		9,205
Total assets acquired		216,059
Accrued interest and other liabilities		1,565
Total liabilities assumed		193,486
Net assets acquired		22,573
Total consideration paid		35,991
Goodwill		13,418
Westbound | Non-interest bearing deposits
Business Acquisition [Line Items]
Financial liabilities		40,595
Westbound | Interest bearing deposits
Business Acquisition [Line Items]
Financial liabilities		140,826
Westbound | Federal Home Loan Bank advances
Business Acquisition [Line Items]
Financial liabilities		$ 10,500

MARKETABLE SECURITIES - Schedul

MARKETABLE SECURITIES - Schedule of Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Available for sale:
Amortized Cost	$ 241,909	$ 235,849
Gross Unrealized Gains	0	69
Gross Unrealized Losses	9,531	3,546
Estimated Fair Value	232,378	232,372
Held to maturity:
Amortized Cost	164,839	174,684
Gross Unrealized Gains	833	2,554
Gross Unrealized Losses	3,076	448
Estimated Fair Value	162,596	176,790
Corporate bonds
Available for sale:
Amortized Cost	19,762	18,823
Gross Unrealized Gains	0	64
Gross Unrealized Losses	648	50
Estimated Fair Value	19,114	18,837
Municipal securities
Available for sale:
Amortized Cost	15,814	7,746
Gross Unrealized Gains	0	0
Gross Unrealized Losses	451	200
Estimated Fair Value	15,363	7,546
Held to maturity:
Amortized Cost	142,419	146,496
Gross Unrealized Gains	710	2,244
Gross Unrealized Losses	2,420	218
Estimated Fair Value	140,709	148,522
Mortgage-backed securities
Available for sale:
Amortized Cost	91,208	92,471
Gross Unrealized Gains	0	0
Gross Unrealized Losses	4,447	1,793
Estimated Fair Value	86,761	90,678
Held to maturity:
Amortized Cost	17,871	22,026
Gross Unrealized Gains	77	199
Gross Unrealized Losses	611	230
Estimated Fair Value	17,337	21,995
Collateralized mortgage obligations
Available for sale:
Amortized Cost	115,125	116,809
Gross Unrealized Gains	0	5
Gross Unrealized Losses	3,985	1,503
Estimated Fair Value	111,140	115,311
Held to maturity:
Amortized Cost	4,549	6,162
Gross Unrealized Gains	46	111
Gross Unrealized Losses	45	0
Estimated Fair Value	$ 4,550	$ 6,273

MARKETABLE SECURITIES - Narrati

MARKETABLE SECURITIES - Narrative (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2018USD ($)securityposition	Sep. 30, 2018USD ($)securityposition	Sep. 30, 2017security	Dec. 31, 2017USD ($)
Investments, Debt and Equity Securities [Abstract]
Other than temporary impairment losses on debt securities related to credit losses	$ 0	$ 0		$ 0
Number of investment positions in an unrealized loss position | position	203	203
Fair value of securities pledged as collateral	$ 233,559,000	$ 233,559,000		$ 245,600,000
Number of held-to-maturity securities sold | security	0	0	3

MARKETABLE SECURITIES - Securit

MARKETABLE SECURITIES - Securities in Continuous Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Gross Unrealized Losses
Less Than 12 Months	$ (3,308)	$ (1,799)
12 Months or Longer	(6,223)	(1,747)
Total	(9,531)	(3,546)
Estimated Fair Value
Less Than 12 Months	110,989	144,484
12 Months or Longer	120,872	76,601
Total	231,861	221,085
Gross Unrealized Losses
Less Than 12 Months	(1,910)	(94)
12 Months or Longer	(1,166)	(354)
Total	(3,076)	(448)
Estimated Fair Value
Less Than 12 Months	84,534	15,729
12 Months or Longer	28,092	29,708
Total	112,626	45,437
Corporate bonds
Gross Unrealized Losses
Less Than 12 Months	(648)	(50)
12 Months or Longer	0	0
Total	(648)	(50)
Estimated Fair Value
Less Than 12 Months	19,114	8,019
12 Months or Longer	0	0
Total	19,114	8,019
Municipal securities
Gross Unrealized Losses
Less Than 12 Months	(65)	0
12 Months or Longer	(386)	(200)
Total	(451)	(200)
Estimated Fair Value
Less Than 12 Months	7,557	0
12 Months or Longer	7,289	7,546
Total	14,846	7,546
Gross Unrealized Losses
Less Than 12 Months	(1,633)	(37)
12 Months or Longer	(787)	(181)
Total	(2,420)	(218)
Estimated Fair Value
Less Than 12 Months	75,935	9,230
12 Months or Longer	20,088	19,961
Total	96,023	29,191
Mortgage-backed securities
Gross Unrealized Losses
Less Than 12 Months	(469)	(658)
12 Months or Longer	(3,978)	(1,135)
Total	(4,447)	(1,793)
Estimated Fair Value
Less Than 12 Months	15,439	42,881
12 Months or Longer	71,322	47,797
Total	86,761	90,678
Gross Unrealized Losses
Less Than 12 Months	(232)	(57)
12 Months or Longer	(379)	(173)
Total	(611)	(230)
Estimated Fair Value
Less Than 12 Months	6,236	6,499
12 Months or Longer	8,004	9,747
Total	14,240	16,246
Collateralized mortgage obligations
Gross Unrealized Losses
Less Than 12 Months	(2,126)	(1,091)
12 Months or Longer	(1,859)	(412)
Total	(3,985)	(1,503)
Estimated Fair Value
Less Than 12 Months	68,879	93,584
12 Months or Longer	42,261	21,258
Total	111,140	114,842
Gross Unrealized Losses
Less Than 12 Months	(45)	0
12 Months or Longer	0	0
Total	(45)	0
Estimated Fair Value
Less Than 12 Months	2,363	0
12 Months or Longer	0	0
Total	$ 2,363	$ 0

MARKETABLE SECURITIES - Sale of

MARKETABLE SECURITIES - Sale of Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Sale of Marketable Securities [Abstract]
Proceeds	$ 102,356	$ 199,974	$ 111,813	$ 214,736
Gross gains	4	0	4	38
Gross losses	$ (3)	0	(54)	(13)
Debt Securities, Held-to-maturity, Sale, Excluding Other-than-temporary Impairment [Abstract]
Proceeds from sales		0	$ 0	923
Amortized cost		0		907
Gross realized gains		0		16
Tax expense related to securities gains/losses		$ 0		$ (4)

MARKETABLE SECURITIES - Contrac

MARKETABLE SECURITIES - Contractual Maturities of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized Cost
Due within one year	$ 0
Due after one year through five years	11,234
Due after five years through ten years	16,668
Due after ten years	7,674
Amortized Cost	241,909	$ 235,849
Estimated Fair Value
Due within one year	0
Due after one year through five years	10,926
Due after five years through ten years	16,262
Due after ten years	7,289
Available-for-sale debt securities, estimated fair value	232,378	232,372
Amortized Cost
Due within one year	769
Due after one year through five years	19,153
Due after five years through ten years	42,448
Due after ten years	80,049
Amortized Cost	164,839	174,684
Estimated Fair Value
Due within one year	768
Due after one year through five years	19,244
Due after five years through ten years	42,774
Due after ten years	77,923
Held-to-maturity securities, estimated fair value	162,596	176,790
Mortgage-backed securities
Amortized Cost
Available-for-sale securities without single maturity date	91,208
Amortized Cost	91,208	92,471
Estimated Fair Value
Available-for-sale securities without single maturity date	86,761
Available-for-sale debt securities, estimated fair value	86,761	90,678
Amortized Cost
Held-to-maturity securities, without single maturity date	17,871
Amortized Cost	17,871	22,026
Estimated Fair Value
Held-to-maturity securities, without single maturity date	17,337
Held-to-maturity securities, estimated fair value	17,337	21,995
Collateralized mortgage obligations
Amortized Cost
Available-for-sale securities without single maturity date	115,125
Amortized Cost	115,125	116,809
Estimated Fair Value
Available-for-sale securities without single maturity date	111,140
Available-for-sale debt securities, estimated fair value	111,140	115,311
Amortized Cost
Held-to-maturity securities, without single maturity date	4,549
Amortized Cost	4,549	6,162
Estimated Fair Value
Held-to-maturity securities, without single maturity date	4,550
Held-to-maturity securities, estimated fair value	$ 4,550	$ 6,273

LOANS AND ALLOWANCE FOR LOAN _3

LOANS AND ALLOWANCE FOR LOAN LOSSES - Summary of Loan Portfolio by Type of Loan (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Loans held for investment:
Total loans	$ 1,651,863	$ 1,359,544	$ 1,307,375
Deferred loan fees	727	1,094
Less: Allowance for loan losses	(14,441)	(12,859)	(12,528)	$ (11,484)
Total net loans	1,638,149	1,347,779
Commercial and industrial
Loans held for investment:
Total loans	248,758	197,508	192,663
Less: Allowance for loan losses	(1,707)	(1,581)	(1,573)	(1,592)
Construction and development
Loans held for investment:
Total loans	229,307	196,774	201,067
Less: Allowance for loan losses	(1,843)	(1,724)	(1,923)	(1,161)
Commercial real estate
Loans held for investment:
Total loans	599,153	418,137	393,314
Less: Allowance for loan losses	(5,882)	(4,585)	(4,199)	(3,264)
Farmland
Loans held for investment:
Total loans	65,209	59,023	54,349
Less: Allowance for loan losses	(623)	(523)	(458)	(482)
1-4 family residential
Loans held for investment:
Total loans	392,456	374,371	365,889
Less: Allowance for loan losses	(2,891)	(3,022)	(3,089)	(3,960)
Multi-family residential
Loans held for investment:
Total loans	38,523	36,574	23,235
Less: Allowance for loan losses	(670)	(629)	(266)	(281)
Consumer
Loans held for investment:
Total loans	53,947	51,267	51,711
Less: Allowance for loan losses	(569)	(602)	(599)	(585)
Agricultural
Loans held for investment:
Total loans	24,184	25,596	24,449
Less: Allowance for loan losses	(247)	(187)	(407)	(153)
Overdrafts
Loans held for investment:
Total loans	326	294	698
Less: Allowance for loan losses	$ (9)	$ (6)	$ (14)	$ (6)

LOANS AND ALLOWANCE FOR LOAN _4

LOANS AND ALLOWANCE FOR LOAN LOSSES - Schedule of Allowance for Loan Losses Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Allowance for loan losses:
Beginning balance			$ 12,859	$ 11,484	$ 11,484
Provision for loan losses	$ 500	$ 800	1,750	2,250	2,850
Loans charged-off			(411)	(1,479)	(2,458)
Recoveries			243	273	983
Ending balance	14,441	12,528	14,441	12,528	12,859
Allowance ending balance:
Individually evaluated for impairment						$ 454	$ 134	$ 520
Collectively evaluated for impairment						13,987	12,725	12,008
Ending balance	14,441	12,528	12,859	11,484	11,484	14,441	12,859	12,528
Loans:
Individually evaluated for impairment						11,826	6,340	6,680
Collectively evaluated for impairment						1,640,037	1,353,204	1,300,695
Ending balance						1,651,863	1,359,544	1,307,375
Commercial and industrial
Allowance for loan losses:
Beginning balance			1,581	1,592	1,592
Provision for loan losses			138	602	272
Loans charged-off			(66)	(737)	(1,080)
Recoveries			54	116	797
Ending balance	1,707	1,573	1,707	1,573	1,581
Allowance ending balance:
Individually evaluated for impairment						315	17	19
Collectively evaluated for impairment						1,392	1,564	1,554
Ending balance	1,707	1,573	1,581	1,592	1,592	1,707	1,581	1,573
Loans:
Individually evaluated for impairment						1,584	463	354
Collectively evaluated for impairment						247,174	197,045	192,309
Ending balance						248,758	197,508	192,663
Construction and development
Allowance for loan losses:
Beginning balance			1,724	1,161	1,161
Provision for loan losses			119	762	563
Loans charged-off			0	0	0
Recoveries			0	0	0
Ending balance	1,843	1,923	1,843	1,923	1,724
Allowance ending balance:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						1,843	1,724	1,923
Ending balance	1,843	1,923	1,724	1,161	1,161	1,843	1,724	1,923
Loans:
Individually evaluated for impairment						1,684	0	0
Collectively evaluated for impairment						227,623	196,774	201,067
Ending balance						229,307	196,774	201,067
Commercial real estate
Allowance for loan losses:
Beginning balance			4,585	3,264	3,264
Provision for loan losses			1,329	1,019	1,405
Loans charged-off			(32)	(84)	(84)
Recoveries			0	0	0
Ending balance	5,882	4,199	5,882	4,199	4,585
Allowance ending balance:
Individually evaluated for impairment						61	27	31
Collectively evaluated for impairment						5,821	4,558	4,168
Ending balance	5,882	4,199	4,585	3,264	3,264	5,882	4,585	4,199
Loans:
Individually evaluated for impairment						6,360	4,258	4,029
Collectively evaluated for impairment						592,793	413,879	389,285
Ending balance						599,153	418,137	393,314
Farmland
Allowance for loan losses:
Beginning balance			523	482	482
Provision for loan losses			100	(24)	41
Loans charged-off			0	0	0
Recoveries			0	0	0
Ending balance	623	458	623	458	523
Allowance ending balance:
Individually evaluated for impairment						74	85	85
Collectively evaluated for impairment						549	438	373
Ending balance	623	458	523	482	482	623	523	458
Loans:
Individually evaluated for impairment						218	163	276
Collectively evaluated for impairment						64,991	58,860	54,073
Ending balance						65,209	59,023	54,349
1-4 family residential
Allowance for loan losses:
Beginning balance			3,022	3,960	3,960
Provision for loan losses			(161)	(585)	(418)
Loans charged-off			(19)	(307)	(543)
Recoveries			49	21	23
Ending balance	2,891	3,089	2,891	3,089	3,022
Allowance ending balance:
Individually evaluated for impairment						4	5	145
Collectively evaluated for impairment						2,887	3,017	2,944
Ending balance	2,891	3,089	3,022	3,960	3,960	2,891	3,022	3,089
Loans:
Individually evaluated for impairment						1,571	842	1,097
Collectively evaluated for impairment						390,885	373,529	364,792
Ending balance						392,456	374,371	365,889
Multi-family residential
Allowance for loan losses:
Beginning balance			629	281	281
Provision for loan losses			41	(15)	348
Loans charged-off			0	0	0
Recoveries			0	0	0
Ending balance	670	266	670	266	629
Allowance ending balance:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						670	629	266
Ending balance	670	266	629	281	281	670	629	266
Loans:
Individually evaluated for impairment						0	217	228
Collectively evaluated for impairment						38,523	36,357	23,007
Ending balance						38,523	36,574	23,235
Consumer
Allowance for loan losses:
Beginning balance			602	585	585
Provision for loan losses			101	149	253
Loans charged-off			(175)	(230)	(344)
Recoveries			41	95	108
Ending balance	569	599	569	599	602
Allowance ending balance:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						569	602	599
Ending balance	569	599	602	585	585	569	602	599
Loans:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						53,947	51,267	51,711
Ending balance						53,947	51,267	51,711
Agricultural
Allowance for loan losses:
Beginning balance			187	153	153
Provision for loan losses			(3)	258	276
Loans charged-off			(2)	(4)	(242)
Recoveries			65	0	0
Ending balance	247	407	247	407	187
Allowance ending balance:
Individually evaluated for impairment						0	0	240
Collectively evaluated for impairment						247	187	167
Ending balance	247	407	187	153	153	247	187	407
Loans:
Individually evaluated for impairment						409	397	696
Collectively evaluated for impairment						23,775	25,199	23,753
Ending balance						24,184	25,596	24,449
Overdrafts
Allowance for loan losses:
Beginning balance			6	6	6
Provision for loan losses			86	84	110
Loans charged-off			(117)	(117)	(165)
Recoveries			34	41	55
Ending balance	9	14	9	14	6
Allowance ending balance:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						9	6	14
Ending balance	$ 9	$ 14	$ 6	$ 6	$ 6	9	6	14
Loans:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						326	294	698
Ending balance						$ 326	$ 294	$ 698

LOANS AND ALLOWANCE FOR LOAN _5

LOANS AND ALLOWANCE FOR LOAN LOSSES - Summary of Credit Exposure (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 1,651,863	$ 1,359,544	$ 1,307,375
Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,633,511	1,329,802
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	7,729	23,213
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	10,623	6,529
Commercial and industrial
Financing Receivable, Recorded Investment [Line Items]
Total loans	248,758	197,508	192,663
Commercial and industrial | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	246,621	196,890
Commercial and industrial | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	807	348
Commercial and industrial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,330	270
Construction and development
Financing Receivable, Recorded Investment [Line Items]
Total loans	229,307	196,774	201,067
Construction and development | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	227,862	196,515
Construction and development | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	259
Construction and development | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,445	0
Commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	599,153	418,137	393,314
Commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	587,603	412,488
Commercial real estate | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	5,165	1,135
Commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	6,385	4,514
Farmland
Financing Receivable, Recorded Investment [Line Items]
Total loans	65,209	59,023	54,349
Farmland | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	64,797	58,623
Farmland | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	50	226
Farmland | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	362	174
1-4 family residential
Financing Receivable, Recorded Investment [Line Items]
Total loans	392,456	374,371	365,889
1-4 family residential | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	391,556	373,154
1-4 family residential | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	293	442
1-4 family residential | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	607	775
Multi-family residential
Financing Receivable, Recorded Investment [Line Items]
Total loans	38,523	36,574	23,235
Multi-family residential | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	37,284	16,073
Multi-family residential | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,239	20,284
Multi-family residential | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	217
Consumer and Overdrafts
Financing Receivable, Recorded Investment [Line Items]
Total loans	54,273	51,561
Consumer and Overdrafts | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	54,183	51,409
Consumer and Overdrafts | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	45	65
Consumer and Overdrafts | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	45	87
Agricultural
Financing Receivable, Recorded Investment [Line Items]
Total loans	24,184	25,596	$ 24,449
Agricultural | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	23,605	24,650
Agricultural | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	130	454
Agricultural | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 449	$ 492

LOANS AND ALLOWANCE FOR LOAN _6

LOANS AND ALLOWANCE FOR LOAN LOSSES - Summary of Payment Status of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	$ 12,643	$ 9,343
Current	1,639,220	1,350,201
Ending balance	1,651,863	1,359,544	$ 1,307,375
Recorded Investment Greater than 90 Days and Accruing	0	0
30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	6,540	6,304
60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	4,332	845
90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	1,771	2,194
Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	1,455	1,383
Current	247,303	196,125
Ending balance	248,758	197,508	192,663
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial and industrial | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	450	1,273
Commercial and industrial | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	516	93
Commercial and industrial | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	489	17
Construction and development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	651	117
Current	228,656	196,657
Ending balance	229,307	196,774	201,067
Recorded Investment Greater than 90 Days and Accruing	0	0
Construction and development | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	94	117
Construction and development | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	56	0
Construction and development | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	501	0
Commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	4,986	1,524
Current	594,167	416,613
Ending balance	599,153	418,137	393,314
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial real estate | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	1,590	192
Commercial real estate | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	3,311	265
Commercial real estate | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	85	1,067
Farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	471	145
Current	64,738	58,878
Ending balance	65,209	59,023	54,349
Recorded Investment Greater than 90 Days and Accruing	0	0
Farmland | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	348	139
Farmland | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	78	0
Farmland | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	45	6
1-4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	4,570	5,214
Current	387,886	369,157
Ending balance	392,456	374,371	365,889
Recorded Investment Greater than 90 Days and Accruing	0	0
1-4 family residential | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	3,640	3,998
1-4 family residential | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	324	416
1-4 family residential | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	606	800
Multi-family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	217
Current	38,523	36,357
Ending balance	38,523	36,574	23,235
Recorded Investment Greater than 90 Days and Accruing	0	0
Multi-family residential | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	0
Multi-family residential | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	0
Multi-family residential | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	217
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	510	537
Current	53,437	50,730
Ending balance	53,947	51,267	51,711
Recorded Investment Greater than 90 Days and Accruing	0	0
Consumer | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	418	381
Consumer | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	47	69
Consumer | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	45	87
Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	206
Current	24,184	25,390
Ending balance	24,184	25,596	24,449
Recorded Investment Greater than 90 Days and Accruing	0	0
Agricultural | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	204
Agricultural | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	2
Agricultural | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	0
Overdrafts
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	0
Current	326	294
Ending balance	326	294	$ 698
Recorded Investment Greater than 90 Days and Accruing	0	0
Overdrafts | 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	0
Overdrafts | 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	0	0
Overdrafts | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due Loans	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN _7

LOANS AND ALLOWANCE FOR LOAN LOSSES - Schedule of Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 8,657	$ 4,004
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	565	77
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,908	1,422
Farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	190	163
1-4 family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,867	1,937
Multi-family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	217
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	96	138
Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 0	$ 50

LOANS AND ALLOWANCE FOR LOAN _8

LOANS AND ALLOWANCE FOR LOAN LOSSES - Troubled Debt Restructuring (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)contract	Sep. 30, 2017USD ($)contract	Dec. 31, 2017USD ($)contract
Financing Receivable, Modifications [Line Items]
Total	$ 727,000		$ 657,000
Specific reserves on TDRs	$ 11,000		$ 17,000
Troubled Debt Restructurings:
Number of Contracts | contract	2	2	3
Pre-Modification Outstanding Recorded Investment	$ 93,000	$ 45,000	$ 392,000
Post-Modification Outstanding Recorded Investment	$ 93,000	26,000	$ 375,000
Increase in allowance for loan losses due to TDRs		0
Troubled debt restructuring charge-offs		$ 0
Commercial and industrial
Troubled Debt Restructurings:
Number of Contracts | contract		1	2
Pre-Modification Outstanding Recorded Investment		$ 34,000	$ 381,000
Post-Modification Outstanding Recorded Investment		$ 15,000	$ 364,000
1-4 family residential
Troubled Debt Restructurings:
Number of Contracts | contract	1	1	1
Pre-Modification Outstanding Recorded Investment	$ 15,000	$ 11,000	$ 11,000
Post-Modification Outstanding Recorded Investment	$ 15,000	$ 11,000	11,000
Farmland
Troubled Debt Restructurings:
Number of Contracts | contract	1
Pre-Modification Outstanding Recorded Investment	$ 78,000
Post-Modification Outstanding Recorded Investment	78,000
Nonaccrual TDRs
Financing Receivable, Modifications [Line Items]
Total	0		0
Performing TDRs
Financing Receivable, Modifications [Line Items]
Total	$ 727,000		$ 657,000

LOANS AND ALLOWANCE FOR LOAN _9

LOANS AND ALLOWANCE FOR LOAN LOSSES - Summary of Impaired Loans (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	$ 9,817		$ 5,717
Unpaid Principal Balance, With related allowance recorded	2,009		623
Unpaid Principal Balance	11,826		6,340
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	9,817		5,717
Recorded Investment, With related allowance recorded	2,009		623
Recorded Investment	11,826		6,340
Related Allowance [Abstract]
Related Allowance	454		134
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	7,773		6,786
Average Recorded Investment, With related allowance recorded	1,070		1,953
Average Recorded Investment	8,843		8,739
Interest income	0	$ 0
Cash-based interest income	0	$ 0
Commercial and industrial
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	786		437
Unpaid Principal Balance, With related allowance recorded	798		26
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	786		437
Recorded Investment, With related allowance recorded	798		26
Related Allowance [Abstract]
Related Allowance	315		17
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	889		434
Average Recorded Investment, With related allowance recorded	252		315
Construction and development
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	1,684		0
Unpaid Principal Balance, With related allowance recorded			0
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	1,684		0
Recorded Investment, With related allowance recorded			0
Related Allowance [Abstract]
Related Allowance			0
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	334		311
Average Recorded Investment, With related allowance recorded			7
Commercial real estate
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	5,399		3,979
Unpaid Principal Balance, With related allowance recorded	961		279
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	5,399		3,979
Recorded Investment, With related allowance recorded	961		279
Related Allowance [Abstract]
Related Allowance	61		27
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	4,863		4,230
Average Recorded Investment, With related allowance recorded	470		505
Farmland
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	73		6
Unpaid Principal Balance, With related allowance recorded	145		157
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	73		6
Recorded Investment, With related allowance recorded	145		157
Related Allowance [Abstract]
Related Allowance	74		85
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	67		90
Average Recorded Investment, With related allowance recorded	149		131
1-4 family residential
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	1,466		681
Unpaid Principal Balance, With related allowance recorded	105		161
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	1,466		681
Recorded Investment, With related allowance recorded	105		161
Related Allowance [Abstract]
Related Allowance	4		5
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	1,077		1,096
Average Recorded Investment, With related allowance recorded	129		754
Multi-family residential
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	0		217
Unpaid Principal Balance, With related allowance recorded			0
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	0		217
Recorded Investment, With related allowance recorded			0
Related Allowance [Abstract]
Related Allowance			0
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	71		180
Average Recorded Investment, With related allowance recorded			19
Consumer
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded			0
Unpaid Principal Balance, With related allowance recorded			0
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded			0
Recorded Investment, With related allowance recorded			0
Related Allowance [Abstract]
Related Allowance			0
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded			61
Average Recorded Investment, With related allowance recorded			42
Agricultural
Unpaid Principal Balance [Abstract]
Unpaid Principal Balance, With no related allowance recorded	409		397
Unpaid Principal Balance, With related allowance recorded	0		0
Recorded Investment [Abstract]
Recorded Investment, With no related allowance recorded	409		397
Recorded Investment, With related allowance recorded	0		0
Related Allowance [Abstract]
Related Allowance	0		0
Average Recorded Investment [Abstract]
Average Recorded Investment, With no related allowance recorded	472		384
Average Recorded Investment, With related allowance recorded	$ 70		$ 180

SECURITIES SOLD UNDER AGREEME_3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT - Narrative (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Line of Credit Facility [Line Items]
Securities sold under agreements to repurchase	$ 11,107,000	$ 12,879,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, current borrowing capacity	25,000,000
Long-term line of credit	$ 0

SECURITIES SOLD UNDER AGREEME_4

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND OTHER DEBT - Summary of Fixed-Rate Advances (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
Federal Home Loan Bank advances	$ 129,140	$ 45,153
Fixed-rate Advances, With Monthly Interest Payments
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
2018 (percent)	2.21%
2019 (percent)	2.36%
2020 (percent)	2.09%
2021 (percent)	1.87%
2022 (percent)	1.99%
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
2,018	$ 80,000
2,019	39,500
2,020	6,500
2,021	1,500
2,022	1,500
Federal Home Loan Bank advances	$ 129,000
Fixed-rate Advances, With Monthly Principal and Interest Payments
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
2021 (percent)	1.38%
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
2,021	$ 140
Federal Home Loan Bank advances	$ 129,140

SUBORDINATED DEBENTURES - Sche

SUBORDINATED DEBENTURES - Schedule of Subordinated Debentures (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Subordinated debentures	$ 12,810	$ 13,810
Trust II Debentures
Debt Instrument [Line Items]
Subordinated debentures	3,093	3,093
Trust III Debentures
Debt Instrument [Line Items]
Subordinated debentures	2,062	2,062
DCB Trust I Debentures
Debt Instrument [Line Items]
Subordinated debentures	5,155	5,155
Other debentures
Debt Instrument [Line Items]
Subordinated debentures	$ 2,500	$ 3,500

SUBORDINATED DEBENTURES - Narra

SUBORDINATED DEBENTURES - Narrative (Details)	1 Months Ended	9 Months Ended	12 Months Ended
	Jul. 31, 2018USD ($)	Sep. 30, 2018USD ($)trust$ / shares	Dec. 31, 2017	Jul. 31, 2017USD ($)	May 31, 2017USD ($)	Dec. 31, 2015USD ($)	Jul. 31, 2015USD ($)
Federal Home Loan Bank advances
Debt Instrument [Line Items]
Debenture term		30 years
Federal Home Loan Bank advances | Trust II Debentures
Debt Instrument [Line Items]
Debenture issued		$ 3,093,000
Federal Home Loan Bank advances | Trust II Debentures | Minimum
Debt Instrument [Line Items]
Notice period required for redemption of debentures		30 days
Federal Home Loan Bank advances | Trust II Debentures | Maximum
Debt Instrument [Line Items]
Notice period required for redemption of debentures		60 days
Redemption price of debentures as a percentage of principal		100.00%
Federal Home Loan Bank advances | Trust II Debentures | 3 Month LIBOR
Debt Instrument [Line Items]
Spread on variable rate		3.35%
Federal Home Loan Bank advances | Trust III Debentures
Debt Instrument [Line Items]
Debenture issued		$ 2,062,000
Federal Home Loan Bank advances | Trust III Debentures | Minimum
Debt Instrument [Line Items]
Notice period required for redemption of debentures		30 days
Federal Home Loan Bank advances | Trust III Debentures | Maximum
Debt Instrument [Line Items]
Notice period required for redemption of debentures		60 days
Redemption price of debentures as a percentage of principal		100.00%
Federal Home Loan Bank advances | Trust III Debentures | 3 Month LIBOR
Debt Instrument [Line Items]
Spread on variable rate		1.67%	1.67%
Federal Home Loan Bank advances | DCB Trust I Debentures
Debt Instrument [Line Items]
Debenture issued		$ 5,155,000
Federal Home Loan Bank advances | DCB Trust I Debentures | Minimum
Debt Instrument [Line Items]
Notice period required for redemption of debentures		30 days
Federal Home Loan Bank advances | DCB Trust I Debentures | Maximum
Debt Instrument [Line Items]
Notice period required for redemption of debentures		60 days
Redemption price of debentures as a percentage of principal		100.00%
Federal Home Loan Bank advances | DCB Trust I Debentures | 3 Month LIBOR
Debt Instrument [Line Items]
Spread on variable rate		1.80%
Federal Home Loan Bank advances | Other Debentures Issued in July 2015
Debt Instrument [Line Items]
Notice period required for redemption of debentures		30 days
Redemption price of debentures as a percentage of principal		100.00%
Debenture issued							$ 4,000,000
Federal Home Loan Bank advances | Other Debentures Issued in July 2015 | Directors and Related Parties
Debt Instrument [Line Items]
Debenture issued					$ 2,000,000		$ 3,000,000
Federal Home Loan Bank advances | Other Subordinated Debentures, 2.50%
Debt Instrument [Line Items]
Debenture issued, par value per instrument issued				$ 500,000
Stated interest rate		25.00%		2.50%
Federal Home Loan Bank advances | Other Subordinated Debentures, 4.00%
Debt Instrument [Line Items]
Debenture issued, par value per instrument issued		$ 500,000
Stated interest rate		4.00%
Federal Home Loan Bank advances | Other Debentures Issued in December 2015
Debt Instrument [Line Items]
Notice period required for redemption of debentures		30 days
Redemption price of debentures as a percentage of principal		100.00%
Debenture issued		$ 2,000,000				$ 5,000,000
Debentures that matured and were repaid	$ 1,000
Debenture issued, par value per instrument issued		$ 500,000
Federal Home Loan Bank advances | Other Debentures Issued in December 2015 | Directors and Related Parties
Debt Instrument [Line Items]
Debenture issued						$ 2,500,000
Federal Home Loan Bank advances | Other Debentures Issued in December 2015 | Minimum
Debt Instrument [Line Items]
Stated interest rate		3.50%
Federal Home Loan Bank advances | Other Debentures Issued in December 2015 | Maximum
Debt Instrument [Line Items]
Stated interest rate		5.00%
Capital trust pass-through securities
Debt Instrument [Line Items]
Number of trusts | trust		3
Liquidation value per share (in USD per share) | $ / shares		$ 1,000,000

SUBORDINATED DEBENTURES - Sched

SUBORDINATED DEBENTURES - Schedule of Trusts (Details) shares in Thousands, $ in Thousands	Sep. 30, 2018USD ($)shares
Trust II
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Common securities liquidation value	$ 93
Trust III
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Common securities liquidation value	62
DCB Trust I
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Common securities liquidation value	$ 155
Capital trust pass-through securities | Trust II
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Number of shares (in shares) | shares	3,000
Original liquidation value	$ 3,000
Capital trust pass-through securities | Trust III
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Number of shares (in shares) | shares	2,000
Original liquidation value	$ 2,000
Capital trust pass-through securities | DCB Trust I
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Number of shares (in shares) | shares	5,000
Original liquidation value	$ 5,000

SUBORDINATED DEBENTURES - Sch_2

SUBORDINATED DEBENTURES - Schedule of Terms of Subordinated Debentures (Details) - Federal Home Loan Bank advances	Sep. 30, 2018USD ($)
Trust II Debentures
Debt Instrument [Line Items]
Original amount	$ 3,093,000
Trust III Debentures
Debt Instrument [Line Items]
Original amount	2,062,000
DCB Trust I Debentures
Debt Instrument [Line Items]
Original amount	$ 5,155,000

STOCK OPTIONS - Narrative (Deta

STOCK OPTIONS - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, nonvested options	$ 1,997
Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, nonvested options, period for recognition	3 years 11 months 5 days
2015 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares permitted for grant (in shares)	1,000,000
2015 Equity Incentive Plan | Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term	10 years
Share-based compensation expense	$ 378	$ 247
2015 Equity Incentive Plan | Option | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
2015 Equity Incentive Plan | Option | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	10 years

STOCK OPTIONS - Schedule of Opt

STOCK OPTIONS - Schedule of Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Number of Shares
Outstanding at beginning of year (in shares)	471,442	340,377	340,377
Granted (in shares)	90,000	150,598
Exercised (in shares)	(6,000)	(7,033)
Forfeited (in shares)	(11,800)	(6,000)
Balance (in shares)	543,642	477,942	471,442	340,377
Weighted-Average Exercise Price
Outstanding at beginning of year (in USD per share)	$ 24.98	$ 23.43	$ 23.43
Granted (in USD per share)	32.59	27.64
Exercised (in USD per share)	23.33	11.94
Forfeited (in USD per share)	23.41	23.17
Balance (in USD per share)	$ 26.29	$ 24.93	$ 24.98	$ 23.43
Weighted-Average Remaining Contractual Life in Years
Outstanding	7 years 1 month 6 days	7 years 6 months 26 days	7 years 3 months 18 days	7 years 4 months 2 days
Granted	9 years 8 months 19 days	9 years 7 months 13 days
Exercised	5 years 11 months 23 days	4 years 5 months 23 days
Forfeited	5 years 8 months 26 days	7 years 1 month 17 days
Aggregate Intrinsic Value
Outstanding	$ 2,393	$ 3,376	$ 2,696	$ 194
Granted	0	657
Exercised	41	141
Forfeited	$ 81	$ 53
Exercisable
Outstanding (in shares)	172,143	98,044
Weighted-average exercise price (in USD per share)	$ 24.16	$ 23.45
Weighted-Average Remaining Contractual Life in Years	5 years 9 months 14 days	6 years 2 months 1 day
Aggregate Intrinsic Value	$ 1,053	$ 838

STOCK OPTIONS - Schedule of Non

STOCK OPTIONS - Schedule of Nonvested Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Number of Shares
Outstanding at beginning of year (in shares)	336,798	250,700	250,700
Granted (in shares)	90,000	150,598
Vested (in shares)	(45,899)	(17,400)
Forfeited (in shares)	(9,400)	(4,000)
Balance (in shares)	371,499	379,898	336,798	250,700
Weighted-Average Exercise Price
Outstanding at beginning of year (in USD per share)	$ 25.54	$ 23.73	$ 23.73
Granted (in USD per share)	32.59	27.64
Vested (in USD per share)	25.64	23.13
Forfeited (in USD per share)	23.41	23.17
Balance (in USD per share)	$ 27.28	$ 25.31	$ 25.54	$ 23.73
Weighted-Average Remaining Contractual Life in Years
Outstanding	7 years 8 months 12 days	7 years 11 months 5 days	7 years 10 months 17 days	7 years 7 months 24 days
Granted	9 years 8 months 19 days	9 years 7 months 13 days
Vested	7 years 11 months 4 days	7 years 10 months 28 days
Forfeited	5 years 8 months 26 days	7 years 1 month 17 days
Aggregate Intrinsic Value
Outstanding	$ 1,747	$ 69	$ 69
Granted	0	657
Vested	228	154
Forfeited	81	53
Outstanding	$ 1,340	$ 2,538	$ 1,747	$ 69

STOCK OPTIONS - Information Rel

STOCK OPTIONS - Information Related to Plan (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 41	$ 141
Cash received from options exercised	$ 140	$ 84
Weighted average fair value of options granted (in USD per share)	$ 5.62	$ 5.40

EMPLOYEE BENEFITS - Narrative

EMPLOYEE BENEFITS - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Employee stock ownership plan, maximum employer contribution as a percentage of participant's qualified compensation	5.00%
Employee stock ownership plan, total contributions accrued or paid	$ 856	$ 739
Employee stock ownership plan, fair value of shares subject to repurchase obligation		34,300
Employee stock ownership plan, shares held under plan (in shares)	1,320,876		1,314,277
Employee stock ownership plan, unallocated shares (in shares)	0		0
Cash surrender value of life insurance	$ 25,747		$ 19,117
Bonus expense	2,170	1,718
Unfunded Plan | Nonqualified Plan | Executive Incentive Retirement Plan | Postretirement Life Insurance
Defined Benefit Plan Disclosure [Line Items]
Cash surrender value of life insurance	25,747		19,117
Plan cost	419	$ 381
Plan obligation	$ 3,678		$ 2,420

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income tax expense for the period	$ 1,160	$ 1,699	$ 3,126	$ 4,644
Effective tax rate	18.56%	29.10%	18.16%	28.54%

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Derivative [Line Items]
Ineffectiveness included in net income			$ 0		$ 0
Interest expense	$ 5,446,000	$ 3,063,000	13,679,000	$ 8,951,000
Unrealized loss to be reclassified as a reduction of interest expense			0
Designated as Hedging Instrument | Cash Flow Hedging | Interest Rate Swap
Derivative [Line Items]
Notional amount	$ 5,000,000		5,000,000		$ 5,000,000
Interest expense			$ 516,000	$ 559,000

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Interest Rate Swaps (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
LIBOR | Federal Home Loan Bank advances | Trust III Debentures
Derivative [Line Items]
Receive Rate	1.67%	1.67%
LIBOR | Federal Home Loan Bank advances | Trust II Debentures
Derivative [Line Items]
Receive Rate	3.35%
Designated as Hedging Instrument | LIBOR | Trust II Debentures
Derivative [Line Items]
Receive Rate	3.35%	3.35%
Designated as Hedging Instrument | Cash Flow Hedging | Interest Rate Swap, 3 month LIBOR plus 1.67%
Derivative [Line Items]
Notional Amount	$ 2,000,000	$ 2,000,000
Pay Rate	5.979%	5.979%
Maturity in Years	7 years 6 months	8 years 3 months
Unrealized Losses	$ 174,000	$ 301,000
Designated as Hedging Instrument | Cash Flow Hedging | Interest Rate Swap, 3 month LIBOR plus 3.35%
Derivative [Line Items]
Notional Amount	$ 3,000,000	$ 3,000,000
Pay Rate	7.505%	7.505%
Maturity in Years	4 years 29 days	4 years 9 months 29 days
Unrealized Losses	$ 134,000	$ 270,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Other Commitments [Line Items]
FHLB letters of credit	$ 2,000,000
Letters of credit
Other Commitments [Line Items]
Potential guarantee obligation	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Schedule of Commitments and Letters of Credit (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Commitments to extend credit
Other Commitments [Line Items]
Off-balance sheet liability	$ 347,297	$ 326,879
Letters of credit
Other Commitments [Line Items]
Off-balance sheet liability	$ 10,369	$ 8,336

REGULATORY MATTERS - Comparison

REGULATORY MATTERS - Comparison of the Company's and Bank's Actual Capital Amounts and Ratios to Required Capital Amounts and Ratios (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Jul. 31, 2017
Total capital to risk-weighted assets:
Actual, Amount	$ 240,775,000	$ 215,720,000
Actual, Ratio	13.23%	14.13%
Minimum Required for Capital Adequacy Purposes, Amount	$ 145,631,000	$ 122,111,000
Minimum Required for Capital Adequacy Purposes, Ratio	8.00%	8.00%
Tier 1 capital to risk-weighted assets:
Actual, Amount	$ 226,334,000	$ 202,861,000
Actual, Ratio	12.43%	13.29%
Minimum Required for Capital Adequacy Purposes, Amount	$ 109,223,000	$ 91,583,000
Minimum Required for Capital Adequacy Purposes, Ratio	6.00%	6.00%
Tier 1 capital to average assets:
Actual, Amount	$ 226,334,000	$ 202,861,000
Actual, Ratio	10.29%	10.53%
Minimum Required for Capital Adequacy Purposes, Amount	$ 87,943,000	$ 77,048,000
Minimum Required for Capital Adequacy Purposes, Ratio	4.00%	4.00%
Common equity tier 1 capital to risk-weighted assets:
Actual, Amount	$ 216,024,000	$ 192,551,000
Actual, Ratio	11.87%	12.61%
Minimum Required for Capital Adequacy Purposes, Amount	$ 81,917,000	$ 68,687,000
Minimum Required for Capital Adequacy Purposes, Ratio	4.50%	4.50%
Bank
Total capital to risk-weighted assets:
Actual, Amount	$ 240,590,000	$ 206,490,000
Actual, Ratio	13.22%	13.53%
Minimum Required for Capital Adequacy Purposes, Amount	$ 145,610,000	$ 122,122,000
Minimum Required for Capital Adequacy Purposes, Ratio	8.00%	8.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 182,013,000	$ 152,652,000
To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	10.00%	10.00%
Tier 1 capital to risk-weighted assets:
Actual, Amount	$ 226,149,000	$ 193,631,000
Actual, Ratio	12.42%	12.68%
Minimum Required for Capital Adequacy Purposes, Amount	$ 109,208,000	$ 91,591,000
Minimum Required for Capital Adequacy Purposes, Ratio	6.00%	6.00%
To Be Well Capitalized Under Prompt Correct Action Provisions, Amount	$ 145,610,000	$ 122,122,000
To Be Well Capitalized Under Prompt Correct Action Provisions, Ratio	8.00%	8.00%
Tier 1 capital to average assets:
Actual, Amount	$ 226,149,000	$ 193,631,000
Actual, Ratio	10.29%	10.05%
Minimum Required for Capital Adequacy Purposes, Amount	$ 87,934,000	$ 77,054,000
Minimum Required for Capital Adequacy Purposes, Ratio	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 109,918,000	$ 96,318,000
To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	5.00%	5.00%
Common equity tier 1 capital to risk-weighted assets:
Actual, Amount	$ 226,149,000	$ 193,631,000
Actual, Ratio	12.42%	12.68%
Minimum Required for Capital Adequacy Purposes, Amount	$ 81,906,000	$ 68,694,000
Minimum Required for Capital Adequacy Purposes, Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 118,308,000	$ 99,224,000
To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%
Federal Home Loan Bank advances | Other Subordinated Debentures, 2.50%
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Stated interest rate	25.00%		2.50%
Federal Home Loan Bank advances | Subordinated Debentures II, Subordinated Debentures III, and DCB Debentures I
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Debenture issued	$ 10,310,000	$ 10,310,000

FAIR VALUE - Schedule of Financ

FAIR VALUE - Schedule of Financial Assets (Liabilities) Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 232,378	$ 232,372
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	86,761	90,678
Collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	111,140	115,311
Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	15,363	7,546
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	19,114	18,837
Assets (liabilities) at fair value on a recurring basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	(308)	(571)
Assets (liabilities) at fair value on a recurring basis | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	86,761	90,678
Assets (liabilities) at fair value on a recurring basis | Collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	111,140	115,311
Assets (liabilities) at fair value on a recurring basis | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	15,363	7,546
Assets (liabilities) at fair value on a recurring basis | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	19,114	18,837
Assets (liabilities) at fair value on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	0	0
Assets (liabilities) at fair value on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	(308)	(571)
Assets (liabilities) at fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	86,761	90,678
Assets (liabilities) at fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	111,140	115,311
Assets (liabilities) at fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	15,363	7,546
Assets (liabilities) at fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	19,114	18,837
Assets (liabilities) at fair value on a recurring basis | Significant Other Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	0	0
Assets (liabilities) at fair value on a recurring basis | Significant Other Unobservable Inputs (Level 3) | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Significant Other Unobservable Inputs (Level 3) | Collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Significant Other Unobservable Inputs (Level 3) | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets (liabilities) at fair value on a recurring basis | Significant Other Unobservable Inputs (Level 3) | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Assets at fair value on a nonrecurring basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	11,372	6,206
Other real estate owned	1,783	2,244
Assets at fair value on a nonrecurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Other real estate owned	0	0
Assets at fair value on a nonrecurring basis | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Other real estate owned	0	0
Assets at fair value on a nonrecurring basis | Significant Other Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	11,372	6,206
Other real estate owned	$ 1,783	$ 2,244

FAIR VALUE - Fair Value of Fore

FAIR VALUE - Fair Value of Foreclosed Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Carrying Value | Foreclosed assets remeasured at initial recognition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	$ 180	$ 1,082	$ 544
Carrying Value | Foreclosed assets remeasured subsequent to initial recognition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	599	0	0
Charge-offs | Foreclosed assets remeasured at initial recognition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	(23)	(195)	(175)
Charge-offs | Foreclosed assets remeasured subsequent to initial recognition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	(56)	0	0
Fair Value | Foreclosed assets remeasured at initial recognition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	157	887	369
Fair Value | Foreclosed assets remeasured subsequent to initial recognition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	$ 543	$ 0	$ 0

FAIR VALUE - Schedule of Quanti

FAIR VALUE - Schedule of Quantitative Information About Nonrecurring Level 3 Fair Value Measurements (Details) $ in Thousands	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Assets at fair value on a nonrecurring basis | Significant Other Unobservable Inputs (Level 3) | Impaired loans | Fair value of collateral - sales comparison approach
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 11,372	$ 6,206
Assets at fair value on a nonrecurring basis | Significant Other Unobservable Inputs (Level 3) | Other real estate owned | Appraisal value of collateral
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 1,783	$ 2,244
Discount rate | Other real estate owned | Appraisal value of collateral | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned - discount rate (percent)	0.10	0.10
Discount rate | Other real estate owned | Appraisal value of collateral | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned - discount rate (percent)	0.20	0.20
Discount rate | Other real estate owned | Appraisal value of collateral | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned - discount rate (percent)	0.16	0.16
Discount rate | Real Estate | Impaired loans | Fair value of collateral - sales comparison approach | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans- discount rate (percent)	0.10	0.10
Discount rate | Real Estate | Impaired loans | Fair value of collateral - sales comparison approach | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans- discount rate (percent)	0.20	0.20
Discount rate | Real Estate | Impaired loans | Fair value of collateral - sales comparison approach | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans- discount rate (percent)	0.16	0.16
Discount rate | Equipment | Impaired loans | Fair value of collateral - sales comparison approach | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans- discount rate (percent)	0.10	0.10
Discount rate | Equipment | Impaired loans | Fair value of collateral - sales comparison approach | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans- discount rate (percent)	0.20	0.20
Discount rate | Equipment | Impaired loans | Fair value of collateral - sales comparison approach | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans- discount rate (percent)	0.199	0.036

FAIR VALUE - Schedule of Carryi

FAIR VALUE - Schedule of Carrying Amounts and Estimated Fair Value of Assets And Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financial assets:
Marketable securities held to maturity	$ 162,596	$ 176,790
Carrying Amount
Financial assets:
Cash, due from banks, federal funds sold and interest-bearing deposits	54,051	91,428
Marketable securities held to maturity	164,839	174,684
Loans, net	1,638,149	1,347,779
Accrued interest receivable	7,760	8,174
Nonmarketable equity securities	13,818	9,453
Cash surrender value of life insurance	25,747	19,117
Financial liabilities:
Deposits	1,837,339	1,676,320
Securities sold under repurchase agreements	11,107	12,879
Accrued interest payable	1,464	922
Federal Home Loan Bank advances	129,140	45,153
Subordinated debentures	12,810	13,810
Fair Value
Financial assets:
Cash, due from banks, federal funds sold and interest-bearing deposits	54,051	91,428
Marketable securities held to maturity	162,596	176,790
Loans, net	1,622,802	1,346,361
Accrued interest receivable	7,760	8,174
Nonmarketable equity securities	13,818	9,453
Cash surrender value of life insurance	25,747	19,117
Financial liabilities:
Deposits	1,836,166	1,676,445
Securities sold under repurchase agreements	11,107	12,879
Accrued interest payable	1,464	922
Federal Home Loan Bank advances	128,853	44,722
Subordinated debentures	10,662	11,495
Fair Value | Level 1 Inputs
Financial assets:
Cash, due from banks, federal funds sold and interest-bearing deposits	54,051	91,428
Marketable securities held to maturity	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Nonmarketable equity securities	0	0
Cash surrender value of life insurance	0	0
Financial liabilities:
Deposits	1,443,080	1,378,467
Securities sold under repurchase agreements	0	0
Accrued interest payable	0	0
Federal Home Loan Bank advances	0	0
Subordinated debentures	0	0
Fair Value | Level 2 Inputs
Financial assets:
Cash, due from banks, federal funds sold and interest-bearing deposits	0	0
Marketable securities held to maturity	162,596	176,790
Loans, net	0	0
Accrued interest receivable	7,760	8,174
Nonmarketable equity securities	13,818	9,453
Cash surrender value of life insurance	25,747	19,117
Financial liabilities:
Deposits	393,086	297,978
Securities sold under repurchase agreements	11,107	12,879
Accrued interest payable	1,464	922
Federal Home Loan Bank advances	128,853	44,722
Subordinated debentures	10,662	11,495
Fair Value | Level 3 Inputs
Financial assets:
Cash, due from banks, federal funds sold and interest-bearing deposits	0	0
Marketable securities held to maturity	0	0
Loans, net	1,622,802	1,346,361
Accrued interest receivable	0	0
Nonmarketable equity securities	0	0
Cash surrender value of life insurance	0	0
Financial liabilities:
Deposits	0	0
Securities sold under repurchase agreements	0	0
Accrued interest payable	0	0
Federal Home Loan Bank advances	0	0
Subordinated debentures	$ 0	$ 0

EARNINGS PER SHARE - Schedule

EARNINGS PER SHARE - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Net earnings (basic)	$ 5,091	$ 4,139	$ 14,084	$ 11,631
Net earnings (diluted)	$ 5,091	$ 4,139	$ 14,084	$ 11,631
Denominator:
Weighted-average shares outstanding (basic) (in shares)	11,962,654	11,058,956	11,452,968	9,951,767
Effect of dilutive securities:
Common stock equivalent shares from stock options (in shares)	70,780	105,473	100,539	75,505
Weighted-average shares outstanding (diluted) (in shares)	12,033,434	11,164,429	11,553,507	10,027,272
Net earnings per share
Basic (in USD per share)	$ 0.43	$ 0.37	$ 1.23	$ 1.17
Diluted (in USD per share)	$ 0.42	$ 0.37	$ 1.22	$ 1.16