Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 3. Loans Receivable June 30 December 31 2015 2014 Commercial loans: Commercial and industrial $ 210,690 $ 226,537 Commercial real estate 273,218 263,512 Multi-family real estate 349,288 322,413 Construction and development loans: Commercial real estate 39,780 42,405 Multi-family real estate 276,371 211,239 Land and land development 7,706 5,069 Total construction and development 323,857 258,713 Total commercial loans 1,157,053 1,071,175 Retail loans: One- to four-family first mortgages: Permanent 467,034 480,102 Construction 31,774 23,905 Total one- to four-family first mortgages 498,808 504,007 Home equity loans: Fixed term home equity 130,630 139,046 Home equity lines of credit 76,140 80,692 Total home equity loans 206,770 219,738 Other consumer loans: Student 8,922 9,692 Other 11,566 12,681 Total other consumer loans 20,488 22,373 Total retail loans 726,066 746,118 Gross loans receivable 1,883,119 1,817,293 Undisbursed loan proceeds (233,286) (162,471) Allowance for loan losses (20,040) (22,289) Deferred fees and costs, net (1,302) (1,230) Total loans receivable, net $ 1,628,491 $ 1,631,303 The Company’s commercial and retail borrowers are primarily located in the Company’s local lending areas in Wisconsin, Illinois, Michigan, Minnesota, and Iowa, as is the real estate and non-real estate collateral that secures the Company’s loans. At June 30, 2015, and December 31, 2014, certain one- to four-family mortgage loans, multi-family mortgage loans, and home equity loans with aggregate carrying values of approximately $ 444,000 342,000 The unpaid principal balance of loans serviced for others was $ 1,062,404 1,087,107 condensed consolidated financial statements. At or for the Six Months Ended June 30, 2015 Commercial Commercial Multi- Construction One- to Home Equity Total Allowance for loan losses: Beginning balance $ 2,349 $ 6,880 $ 6,078 $ 2,801 $ 3,004 $ 1,177 $ 22,289 Provision 33 (370) (1,678) 60 (253) 492 (1,716) Charge-offs (74) (69) (218) (348) (709) Recoveries 6 83 41 46 176 Ending balance $ 2,314 $ 6,524 $ 4,400 $ 2,861 $ 2,574 $ 1,367 $ 20,040 Loss allowance individually evaluated for impairment $ 262 $ 621 $ 883 Loss allowance collectively evaluated for impairment $ 2,314 $ 6,262 $ 3,779 $ 2,861 $ 2,574 $ 1,367 $ 19,157 Loan receivable balances at Loans individually evaluated for impairment $ 8,032 $ 9,815 $ 9,538 $ 2,136 $ 4,786 $ 549 $ 34,856 Loans collectively evaluated for impairment $ 202,658 $ 263,403 $ 339,750 $ 111,473 $ 470,984 $ 226,709 $ 1,614,977 Total loans receivable $ 210,690 $ 273,218 $ 349,288 $ 113,609 $ 475,770 $ 227,258 $ 1,649,833 At or for the Six Months Ended June 30, 2014 Commercial Commercial Multi-Family Construction One- to Home Equity Total Allowance for loan losses: Beginning balance $ 2,603 $ 6,377 $ 5,931 $ 4,160 $ 3,220 $ 1,274 $ 23,565 Provision 425 1,137 (222) (1,510) 276 228 334 Charge-offs (557) (241) (429) (311) (1,538) Recoveries 1 129 142 135 26 433 Ending balance $ 3,029 $ 7,086 $ 5,468 $ 2,792 $ 3,202 $ 1,217 $ 22,794 Loss allowance individually evaluated for impairment $ 15 $ 9 $ 663 $ 687 Loss allowance collectively evaluated for impairment $ 3,014 $ 7,077 $ 4,805 $ 2,792 $ 3,202 $ 1,217 $ 22,107 Loan receivable balances at the end of the period: Loans individually evaluated for impairment $ 14,437 $ 20,230 $ 9,001 $ 2,293 $ 5,046 $ 509 $ 51,516 Loans collectively evaluated for impairment 191,733 228,957 277,153 112,875 471,589 246,408 1,528,715 Total loans receivable $ 206,170 $ 249,187 $ 286,154 $ 115,168 $ 476,635 $ 246,917 $ 1,580,231 The Company adjusts certain factors used to determine the allowance for loan losses on loans that are collectively evaluated for impairment. Management considered these adjustments necessary and prudent in light of trends in net charge-offs, real estate values, economic conditions, and unemployment. The Company estimates that these changes, as well as overall changes in the balance of loans to which these factors were applied, resulted in a decrease in the total allowance for loan losses of $ 1,097 2,228 118 458 June 30, 2015 Loans Unpaid Related Average Loan Interest Impaired loans with an allowance recorded: Commercial and industrial: Term loans Lines of credit Total commercial and industrial Commercial real estate: Office $ 1,922 $ 1,938 $ 262 $ 1,922 Retail/wholesale/mixed Industrial/warehouse Other Total commercial real estate Multi-family real estate 1,381 1,381 621 1,391 $ 20 Construction and development: Commercial real estate Multi-family real estate Land and land development Total construction and development One- to four-family Home equity and other consumer: Home equity Student Other Total home equity and other consumer Total with an allowance recorded $ 3,303 $ 3,319 $ 883 $ 3,313 $ 20 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 97 $ 113 $ 133 $ 1 Lines of credit 33 40 22 1 Total commercial and industrial 130 153 155 2 Commercial real estate: Office 355 498 521 7 Retail/wholesale/mixed 1,764 2,260 1,678 58 Industrial/warehouse 203 265 208 9 Other 20 157 25 7 Total commercial real estate 2,342 3,180 2,432 81 Multi-family real estate Construction and development: Commercial real estate 597 597 597 Multi-family real estate Land and land development 186 230 192 10 Total construction and development 783 827 789 10 One- to four-family 4,066 4,738 4,026 28 Home equity and other consumer: Home equity 488 611 454 4 Student Other 61 93 90 Total home equity and other consumer 549 704 544 4 Total with no allowance recorded $ 7,870 $ 9,602 $ 7,946 $ 125 December 31, 2014 Loans Unpaid Related Average Loan Interest Impaired loans with an allowance recorded: Commercial and industrial: Term loans $ 6 Lines of credit Total commercial and industrial 6 Commercial real estate: Office $ 1,922 $ 1,938 $ 262 384 $ 125 Retail/wholesale/mixed 375 Industrial/warehouse 473 Other Total commercial real estate 1,922 1,938 262 1,232 125 Multi-family real estate 1,402 1,402 642 1,423 42 Construction and development: Commercial real estate Multi-family real estate Land and land development Total construction and development One- to four-family Home equity and other consumer: Home equity Student Other Total home equity and other consumer Total with an allowance recorded $ 3,324 $ 3,340 $ 904 $ 2,661 $ 167 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 201 $ 345 $ 207 $ 14 Lines of credit 14 Total commercial and industrial 201 345 221 14 Commercial real estate: Office 609 774 690 45 Retail/wholesale/mixed 1,537 1,943 1,425 100 Industrial/warehouse 212 265 172 16 Other 29 159 53 14 Total commercial real estate 2,387 3,141 2,340 175 Multi-family real estate 136 Construction and development: Commercial real estate 597 597 597 Multi-family real estate Land and land development 206 240 86 15 Total construction and development 803 837 683 15 One- to four-family 4,148 4,750 4,005 99 Home equity and other consumer: Home equity 493 694 530 13 Student Other 108 110 81 Total home equity and other consumer 601 804 611 13 Total with no allowance recorded $ 8,140 $ 9,877 $ 7,996 $ 316 June 30, 2015 Pass Watch Special Substandard Total Commercial and industrial: Term loans $ 59,966 $ 2,947 $ 2,330 $ 594 $ 65,837 Lines of credit 118,010 15,233 4,172 7,438 144,853 Total commercial and industrial 177,976 18,180 6,502 8,032 210,690 Commercial real estate: Office 58,267 6,665 15,208 2,277 82,417 Retail/wholesale/mixed use 109,725 3,382 20,624 6,928 140,659 Industrial/warehouse 41,463 1,773 1,287 590 45,113 Other 5,009 20 5,029 Total commercial real estate 214,464 11,820 37,119 9,815 273,218 Multi-family real estate 332,288 7,462 9,538 349,288 Construction and development: Commercial real estate 15,100 597 15,697 Multi-family real estate 90,588 90,588 Land and land development 5,713 72 1,539 7,324 Total construction/development 111,401 72 2,136 113,609 One- to four-family 468,998 735 1,251 4,786 475,770 Home equity and other consumer: Home equity 206,282 488 206,770 Student 8,922 8,922 Other 11,476 29 61 11,566 Total home equity and other consumer 226,680 29 549 227,258 Total $ 1,531,807 $ 38,269 $ 44,901 $ 34,856 $ 1,649,833 December 31, 2014 Pass Watch Special Substandard Total Commercial and industrial: Term loans $ 60,393 $ 1,943 $ 716 $ 939 $ 63,991 Lines of credit 132,921 14,385 3,836 11,404 162,546 Total commercial and industrial 193,314 16,328 4,552 12,343 226,537 Commercial real estate: Office 55,306 9,033 15,351 4,950 84,640 Retail/wholesale/mixed use 99,775 8,938 21,950 6,714 137,377 Industrial/warehouse 31,819 1,413 17 3,129 36,378 Other 5,088 29 5,117 Total commercial real estate 191,988 19,384 37,318 14,822 263,512 Multi-family real estate 301,162 10,597 10,654 322,413 Construction and development: Commercial real estate 17,143 597 17,740 Multi-family real estate 89,811 89,811 Land and land development 3,412 87 1,569 5,068 Total construction/development 110,366 87 2,166 112,619 One- to four-family 480,521 678 1,592 4,839 487,630 Home equity and other consumer: Home equity 219,245 493 219,738 Student 9,692 9,692 Other 12,573 108 12,681 Total home equity and other consumer 241,510 601 242,111 Total $ 1,518,861 $ 47,074 $ 43,462 $ 45,425 $ 1,654,822 Loans rated “pass” or “watch” are generally current on contractual loan and principal payments and comply with other contractual loan terms. Pass loans generally have no noticeable credit deficiencies or potential weaknesses. Loans rated watch, however, will typically exhibit early signs of credit deficiencies or potential weaknesses that deserve management’s close attention. Loans rated “special mention” do not currently expose the Company to a sufficient degree of risk to warrant a lower rating, but possess clear trends in credit deficiencies or potential weaknesses that deserve management’s close attention. The allowance for loan losses on loans rated pass, watch, or special mention is typically evaluated collectively for impairment using a homogenous pool approach. This approach utilizes quantitative factors developed by management from its assessment of historical loss experience, qualitative factors, and other considerations. Loans rated “substandard” involve a distinct possibility that the Company could sustain some loss if deficiencies associated with the loan are not corrected. Loans rated “doubtful” indicate that full collection is highly questionable or improbable. The Company did not have any loans that were rated doubtful at June 30, 2015, or December 31, 2014. Loans rated substandard or doubtful that are also considered in management’s judgment to be impaired are generally analyzed individually to determine an appropriate allowance for loan loss. A loan rated “loss” is considered uncollectible, even if a partial recovery could be expected in the future. The Company generally charges off loans that are rated as a loss. As such, the Company did not have any loans that were rated loss at June 30, 2015, or December 31, 2014. June 30, 2015 Past Due Status Total 30-59 60-89 > 90 Total Total Total Non- Commercial and industrial: Term loans $ 61 $ 61 $ 65,776 $ 65,837 $ 97 Lines of credit $ 840 840 144,013 144,853 33 Total commercial and industrial 840 61 901 209,789 210,690 130 Commercial real estate: Office 356 1,922 2,278 80,139 82,417 2,277 Retail/wholesale/mixed 926 $ 97 773 1,796 138,863 140,659 1,764 Industrial/warehouse 45,113 45,113 203 Other 5,029 5,029 20 Total commercial real estate 1,282 97 2,695 4,074 269,144 273,218 4,264 Multi-family real estate 2,915 2,915 346,373 349,288 1,381 Construction and development: Commercial real estate 597 597 15,100 15,697 597 Multi-family real estate 90,588 90,588 Land and land development 464 464 6,860 7,324 186 Total construction 464 597 1,061 112,548 113,609 783 One- to four-family 7,185 1,614 4,027 12,826 462,944 475,770 4,066 Home equity and other consumer: Home equity 658 367 488 1,513 205,257 206,770 488 Student 339 101 172 612 8,310 8,922 Other 69 18 61 148 11,418 11,566 61 Total home equity and other consumer 1,066 486 721 2,273 224,985 227,258 549 Total $ 13,752 $ 2,197 $ 8,101 $ 24,050 $ 1,625,783 $ 1,649,833 $ 11,173 December 31, 2014 Past Due Status Total 30-59 Days 60-89 Days > 90 Days Total Past Due Total Current Total Loans Non-Accrual Commercial and industrial: Term loans $ 63 $ 83 $ 146 $ 63,845 $ 63,991 $ 167 Lines of credit $ 36 36 162,510 162,546 34 Total commercial and industrial 36 63 83 182 226,355 226,537 201 Commercial real estate: Office 1,922 239 2,161 82,479 84,640 2,531 Retail/wholesale/mixed 654 715 244 1,613 135,764 137,377 1,537 Industrial/warehouse 36,378 36,378 212 Other 5,117 5,117 29 Total commercial real estate 654 2,637 483 3,774 259,738 263,512 4,309 Multi-family real estate 558 558 321,855 322,413 1,402 Construction and development: Commercial real estate 597 597 17,143 17,740 597 Multi-family real estate 89,811 89,811 Land and land development 16 16 5,052 5,068 206 Total construction 16 597 613 112,006 112,619 803 One- to four-family 7,853 2,687 3,988 14,528 473,102 487,630 4,148 Home equity and other consumer: Home equity 919 257 493 1,669 218,069 219,738 493 Student 167 145 540 852 8,840 9,692 Other 100 40 108 248 12,433 12,681 108 Total home equity and other consumer 1,186 442 1,141 2,769 239,342 242,111 601 Total $ 10,287 $ 5,845 $ 6,292 $ 22,424 $ 1,632,398 $ 1,654,822 $ 11,464 As of June 30, 2015, and December 31, 2014, $172 and $540 in student loans, respectively, were 90-days past due, but remained on accrual status because such loans were originated under programs guaranteed by the federal government. No other loans 90-days past due were in accrual status as of either date. The Company classifies a loan modification as a troubled debt restructuring (“TDR”) when it has granted a borrower experiencing financial difficulties a concession that it would otherwise not consider. Loan modifications that result in insignificant delays in the receipt of payments (generally six months or less) are not considered TDRs under the Company’s TDR policy. TDRs are relatively insignificant and/or infrequent in the Company and generally consist of loans placed in interest-only status for a short period of time or payment forbearance for greater than six months. As of June 30, 2015, and December 31, 2014, TDRs were $ 5,178 4,872 3,020 3,315 |