Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 3. Loans Receivable March 31 December 31 2016 2015 Commercial loans: Commercial and industrial $ 232,951 $ 235,313 Commercial real estate 312,149 299,550 Multi-family real estate 441,199 409,674 Construction and development loans: Commercial real estate 42,842 28,156 Multi-family real estate 308,335 291,380 Land and land development 11,003 11,143 Total construction and development 362,180 330,679 Total commercial loans 1,348,479 1,275,216 Retail loans: One- to four-family first mortgages: Permanent 457,232 461,797 Construction 38,514 42,357 Total one- to four-family first mortgages 495,746 504,154 Home equity loans: Fixed term home equity 118,270 122,985 Home equity lines of credit 74,266 75,261 Total home equity loans 192,536 198,246 Other consumer loans: Student 7,786 8,129 Other 11,537 11,678 Total other consumer loans 19,323 19,807 Total retail loans 707,605 722,207 Gross loans receivable 2,056,084 1,997,423 Undisbursed loan proceeds (250,036) (238,124) Allowance for loan losses (16,984) (17,641) Deferred fees and costs, net (1,772) (1,640) Total loans receivable, net $ 1,787,292 $ 1,740,018 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 March 31, 2016, and December 31, 2015, certain one- to four-family mortgage loans, multi-family mortgage loans, and home equity loans with aggregate carrying values of approximately $ 504,000 496,000 The unpaid principal balance of loans serviced for others was $ 1,025,285 1,038,588 At or for the Three Months Ended March 31, 2016 Commercial Commercial Multi- Construction One- to Home Equity and Real Family and Four- and Other Allowance for loan losses: Industrial Estate Real Estate Development Family Consumer Total Beginning balance $ 3,658 $ 4,796 $ 3,337 $ 2,835 $ 1,835 $ 1,180 $ 17,641 Provision (413) (727) 702 (182) 11 36 (573) Charge-offs (20) (21) (135) (176) Recoveries 2 16 30 25 19 92 Ending balance $ 3,247 $ 4,065 $ 4,069 $ 2,653 $ 1,850 $ 1,100 $ 16,984 Loss allowance individually evaluated for impairment $ 367 $ 367 Loss allowance collectively evaluated for impairment $ 2,880 $ 4,065 $ 4,069 $ 2,653 $ 1,850 $ 1,100 $ 16,617 Loan receivable balances at the end of the period: Loans individually evaluated for impairment $ 9,782 $ 9,064 $ 4,029 $ 2,092 $ 2,939 $ 744 $ 28,650 Loans collectively evaluated for impairment $ 223,169 $ 303,085 $ 437,170 $ 132,138 $ 470,721 $ 211,115 $ 1,777,398 Total loans receivable $ 232,951 $ 312,149 $ 441,199 $ 134,230 $ 473,660 $ 211,859 $ 1,806,048 At or for the Three Months Ended March 31, 2015 Commercial Commercial Multi- Construction One- to Home Equity and Real Family and Four- and Other Allowance for loan losses: Industrial Estate Real Estate Development Family Consumer Total Beginning balance $ 2,349 $ 6,880 $ 6,078 $ 2,801 $ 3,004 $ 1,177 $ 22,289 Provision (458) (318) (111) (7) (120) 50 (964) Charge-offs (78) (200) (278) Recoveries 4 54 11 29 98 Ending balance $ 1,895 $ 6,616 $ 5,967 $ 2,794 $ 2,817 $ 1,056 $ 21,145 Loss allowance individually evaluated for impairment $ 262 $ 629 $ 891 Loss allowance collectively evaluated for impairment $ 1,895 $ 6,354 $ 5,338 $ 2,794 $ 2,817 $ 1,056 $ 20,254 Loan receivable balances at the end of the period: Loans individually evaluated for impairment $ 11,468 $ 15,266 $ 9,132 $ 2,137 $ 4,545 $ 482 $ 43,030 Loans collectively evaluated for impairment 230,640 249,075 308,426 115,506 475,007 232,795 1,611,449 Total loans receivable $ 242,108 $ 264,341 $ 317,558 $ 117,643 $ 479,552 $ 233,277 $ 1,654,479 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 $ 489 1,131 The following tables present information regarding impaired loans that have a related allowance for loan loss and those that do not as of the dates indicated (the loans receivable amounts in the table are net of undisbursed loan proceeds). March 31, 2016 Loans Unpaid Related Average Loan Interest Receivable Principal Allowance Receivable Income Impaired loans with an allowance recorded: Balance, Net Balance for Loss Balance, Net Recognized Commercial and industrial: Term loans Lines of credit $ 4,445 $ 4,521 $ 367 $ 3,614 $ 56 Total commercial and industrial 4,445 4,521 367 3,614 56 Commercial real estate: Office Retail/wholesale/mixed Industrial/warehouse Other Total commercial real estate Multi-family real estate 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 $ 4,445 $ 4,521 $ 367 $ 3,614 $ 56 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 108 $ 122 $ 112 $ 2 Lines of credit 31 40 1,024 1 Total commercial and industrial 139 162 1,136 3 Commercial real estate: Office 2,083 2,420 2,105 38 Retail/wholesale/mixed 1,538 2,265 1,588 29 Industrial/warehouse 192 265 193 2 Other 7 154 9 3 Total commercial real estate 3,820 5,104 3,895 72 Multi-family real estate 292 292 146 6 Construction and development: Commercial real estate 597 597 597 Multi-family real estate Land and land development 161 216 165 5 Total construction and development 758 813 762 5 One- to four-family 2,180 2,512 2,442 4 Home equity and other consumer: Home equity 669 751 686 2 Student Other 75 180 79 Total home equity and other consumer 744 931 765 2 Total with no allowance recorded $ 7,933 $ 9,814 $ 9,146 $ 92 December 31, 2015 Loans Unpaid Related Average Loan Interest Receivable Principal Allowance Receivable Income Impaired loans with an allowance recorded: Balance, Net Balance for Loss Balance, Net Recognized Commercial and industrial: Term loans Lines of credit $ 2,783 $ 2,795 $ 535 $ 557 $ 142 Total commercial and industrial Commercial real estate: Office Retail/wholesale/mixed 1,538 Industrial/warehouse Other Total commercial real estate 1,538 Multi-family real estate 1,112 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 $ 2,783 $ 2,795 $ 535 $ 3,207 $ 142 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 116 $ 133 $ 129 $ 3 Lines of credit 2,016 2,032 422 117 Total commercial and industrial 2,132 2,165 551 120 Commercial real estate: Office 2,126 2,426 833 148 Retail/wholesale/mixed 1,637 2,348 1,672 79 Industrial/warehouse 194 265 204 18 Other 11 155 22 14 Total commercial real estate 3,968 5,194 2,731 259 Multi-family real estate Construction and development: Commercial real estate 597 597 597 Multi-family real estate Land and land development 169 220 187 17 Total construction and development 766 817 784 17 One- to four-family 2,703 3,168 3,744 70 Home equity and other consumer: Home equity 703 805 509 21 Student Other 82 184 87 1 Total home equity and other consumer 785 989 596 22 Total with no allowance recorded $ 10,354 $ 12,333 $ 8,406 $ 488 March 31, 2016 Special Pass Watch Mention Substandard Total Commercial and industrial: Term loans $ 55,390 $ 8,416 $ 188 $ 779 $ 64,773 Lines of credit 131,118 26,048 2,009 9,003 168,178 Total commercial and industrial 186,508 34,464 2,197 9,782 232,951 Commercial real estate: Office 72,840 4,675 14,988 2,083 94,586 Retail/wholesale/mixed use 116,799 26,200 14,440 6,061 163,500 Industrial/warehouse 45,290 1,301 583 913 48,087 Other 5,969 7 5,976 Total commercial real estate 240,898 32,176 30,011 9,064 312,149 Multi-family real estate 423,752 13,418 4,029 441,199 Construction and development: Commercial real estate 11,056 597 11,653 Multi-family real estate 111,599 111,599 Land and land development 9,416 67 1,495 10,978 Total construction/development 132,071 67 2,092 134,230 One- to four-family 467,795 518 2,408 2,939 473,660 Home equity and other consumer: Home equity 191,867 669 192,536 Student 7,786 7,786 Other 11,462 75 11,537 Total home equity and other consumer 211,115 744 211,859 Total $ 1,662,139 $ 80,643 $ 34,616 $ 28,650 $ 1,806,048 December 31, 2015 Special Pass Watch Mention Substandard Total Commercial and industrial: Term loans $ 53,785 $ 5,536 $ 252 $ 2,605 $ 62,178 Lines of credit 145,118 17,086 1,299 9,632 173,135 Total commercial and industrial 198,903 22,622 1,551 12,237 235,313 Commercial real estate: Office 69,223 5,567 15,063 2,126 91,979 Retail/wholesale/mixed use 103,634 28,091 14,510 6,599 152,834 Industrial/warehouse 46,545 1,326 588 1,598 50,057 Other 4,669 11 4,680 Total commercial real estate 224,071 34,984 30,161 10,334 299,550 Multi-family real estate 394,097 7,338 8,239 409,674 Construction and development: Commercial real estate 13,928 597 14,525 Multi-family real estate 93,635 93,635 Land and land development 9,411 69 1,517 10,997 Total construction/development 116,974 69 2,114 119,157 One- to four-family 471,412 2,059 671 3,410 477,552 Home equity and other consumer: Home equity 197,543 703 198,246 Student 8,129 8,129 Other 11,596 82 11,678 Total home equity and other consumer 217,268 785 218,053 Total $ 1,622,725 $ 67,072 $ 32,383 $ 37,119 $ 1,759,299 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 March 31, 2016, or December 31, 2015. 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 March 31, 2016, or December 31, 2015. March 31, 2016 Past Due Status Total 30-59 60-89 > 90 Total Total Total Non- Days Days Days Past Due Current Loans Accrual Commercial and industrial: Term loans $ 61 $ 61 $ 64,712 $ 64,773 $ 108 Lines of credit 168,178 168,178 4,476 Total commercial and industrial 61 61 232,890 232,951 4,584 Commercial real estate: Office $ 1,759 1,759 92,827 94,586 2,083 Retail/wholesale/mixed $ 3,091 621 3,712 159,788 163,500 1,538 Industrial/warehouse 192 192 47,895 48,087 192 Other 5,976 5,976 7 Total commercial real estate 3,091 1,951 621 5,663 306,486 312,149 3,820 Multi-family real estate 847 847 440,352 441,199 292 Construction and development: Commercial real estate 597 597 11,056 11,653 597 Multi-family real estate 111,599 111,599 Land and land development 71 71 10,907 10,978 161 Total construction 71 597 668 133,562 134,230 758 One- to four-family 7,292 1,803 2,113 11,208 462,452 473,660 2,180 Home equity and other consumer: Home equity 664 177 669 1,510 191,026 192,536 669 Student 148 69 273 490 7,296 7,786 Other 50 54 75 179 11,358 11,537 75 Total home equity and other consumer 862 300 1,017 2,179 209,680 211,859 744 Total $ 12,163 $ 4,054 $ 4,409 $ 20,626 1,785,422 $ 1,806,048 $ 12,378 December 31, 2015 Past Due Status Total 60-89 > 90 Total Total Total Non- 30-59 Days Days Days Past Due Current Loans Accrual Commercial and industrial: Term loans $ 61 $ 61 $ 62,117 $ 62,178 $ 116 Lines of credit $ 8,901 8,901 164,234 173,135 4,799 Total commercial and industrial 8,901 61 8,962 226,351 235,313 4,915 Commercial real estate: Office 91,979 91,979 2,126 Retail/wholesale/mixed 768 $ 2 684 1,454 151,380 152,834 1,637 Industrial/warehouse 50,057 50,057 194 Other 4,680 4,680 11 Total commercial real estate 768 2 684 1,454 298,096 299,550 3,968 Multi-family real estate 721 721 408,953 409,674 Construction and development: Commercial real estate 597 597 13,928 14,525 597 Multi-family real estate 93,635 93,635 Land and land development 10,997 10,997 169 Total construction 597 597 118,560 119,157 766 One- to four-family 6,490 2,959 2,634 12,083 465,469 477,552 2,703 Home equity and other consumer: Home equity 1,214 217 703 2,134 196,112 198,246 703 Student 178 62 484 724 7,405 8,129 Other 38 49 82 169 11,509 11,678 82 Total home equity and other consumer 1,430 328 1,269 3,027 215,026 218,053 785 Total $ 18,310 $ 3,289 $ 5,245 $ 26,844 $ 1,732,455 $ 1,759,299 $ 13,137 As of March 31, 2016, and December 31, 2015, $ 273 484 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 March 31, 2016, and December 31, 2015, TDRs were $ 8,606 8,704 2,841 2,558 |