Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 3. Loans Receivable June 30 December 31 2016 2015 Commercial loans: Commercial and industrial $ 233,597 $ 235,313 Commercial real estate 332,514 299,550 Multi-family real estate 517,703 409,674 Construction and development loans: Commercial real estate 34,001 28,156 Multi-family real estate 263,701 291,380 Land and land development 10,583 11,143 Total construction and development 308,285 330,679 Total commercial loans 1,392,099 1,275,216 Retail loans: One- to four-family first mortgages: Permanent 449,800 461,797 Construction 40,106 42,357 Total one- to four-family first mortgages 489,906 504,154 Home equity loans: Fixed term home equity 114,695 122,985 Home equity lines of credit 72,569 75,261 Total home equity loans 187,264 198,246 Other consumer loans: Student 7,490 8,129 Other 11,336 11,678 Total other consumer loans 18,826 19,807 Total retail loans 695,996 722,207 Gross loans receivable 2,088,095 1,997,423 Undisbursed loan proceeds (210,269) (238,124) Allowance for loan losses (17,962) (17,641) Deferred fees and costs, net (1,805) (1,640) Total loans receivable, net 1,858,059 $ 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 June 30, 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 $ 563,000 496,000 The unpaid principal balance of loans serviced for others was $ 1,016,474 1,038,588 At or for the Six Months Ended June 30, 2016 Commercial Commercial Multi- Construction One- to Home Equity Total Allowance for loan losses: Beginning balance $ 3,658 $ 4,796 $ 3,337 $ 2,835 $ 1,835 $ 1,180 $ 17,641 Provision (recovery) (337) (487) 1,564 (369) 133 87 591 Charge-offs (99) (84) (223) (406) Recoveries 4 19 30 33 50 136 Ending balance $ 3,325 $ 4,229 $ 4,931 $ 2,466 $ 1,917 $ 1,094 $ 17,962 Loss allowance individually evaluated for impairment $ 196 $ 196 Loss allowance collectively evaluated for impairment $ 3,129 $ 4,229 $ 4,931 $ 2,466 $ 1,917 $ 1,094 $ 17,766 Loan receivable balances at the end of the period: Loans individually evaluated for impairment $ 8,632 $ 6,391 $ 3,993 $ 2,021 $ 3,511 $ 876 $ 25,424 Loans collectively evaluated for impairment 224,965 326,123 513,710 116,299 466,091 205,214 1,852,402 Total loans receivable $ 233,597 $ 332,514 $ 517,703 $ 118,320 $ 469,602 $ 206,090 $ 1,877,826 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 (recovery) 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 the end of the period: 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 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 an increase (decrease) in the total allowance for loan losses of $ 1,149 660 June 30, 2016 Impaired loans with an allowance recorded: Loans Unpaid Related Average Loan Interest Commercial and industrial: Term loans Lines of credit $ 1,898 $ 1,960 $ 196 $ 3,042 $ 52 Total commercial and industrial 1,898 1,960 196 3,042 52 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 $ 1,898 $ 1,960 $ 196 $ 3,042 $ 52 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 92 $ 107 $ 105 $ 3 Lines of credit 2,273 2,352 1,440 61 Total commercial and industrial 2,365 2,459 1,545 64 Commercial real estate: Office 2,043 2,418 2,084 76 Retail/wholesale/mixed 1,472 2,254 1,549 58 Industrial/warehouse 187 265 191 7 Other 2 153 7 7 Total commercial real estate 3,704 5,090 3,831 148 Multi-family real estate 286 292 193 12 Construction and development: Commercial real estate 548 597 581 Multi-family real estate Land and land development 157 215 162 8 Total construction and development 705 812 743 8 One- to four-family 2,764 3,132 2,549 31 Home equity and other consumer: Home equity 816 898 729 6 Student Other 60 166 72 1 Total home equity and other consumer 876 1,064 801 7 Total with no allowance recorded $ 10,700 $ 12,849 $ 9,662 $ 270 December 31, 2015 Impaired loans with an allowance recorded: Loans Unpaid Related Average Loan Interest 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 June 30, 2016 Pass Watch Special Substandard Total Commercial and industrial: Term loans $ 65,776 $ 6,846 $ 110 $ 665 $ 73,397 Lines of credit 116,310 34,189 1,734 7,967 160,200 Total commercial and industrial 182,086 41,035 1,844 8,632 233,597 Commercial real estate: Office 100,397 4,634 14,517 2,043 121,591 Retail/wholesale/mixed use 109,709 27,050 14,566 3,896 155,221 Industrial/warehouse 43,341 4,325 450 48,116 Other 7,584 2 7,586 Total commercial real estate 261,031 36,009 29,083 6,391 332,514 Multi-family real estate 505,841 7,869 3,993 517,703 Construction and development: Commercial real estate 6,541 548 7,089 Multi-family real estate 100,666 100,666 Land and land development 8,901 191 1,473 10,565 Total construction/development 116,108 191 2,021 118,320 One- to four-family 463,781 441 1,869 3,511 469,602 Home equity and other consumer: Home equity 186,448 816 187,264 Student 7,490 7,490 Other 11,276 60 11,336 Total home equity and other consumer 205,214 876 206,090 Total $ 1,734,061 $ 77,676 $ 40,665 $ 25,424 $ 1,877,826 December 31, 2015 Pass Watch Special 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 June 30, 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 June 30, 2016, or December 31, 2015. June 30, 2016 Past Due Status Total 30-59 60-89 > 90 Total Total Total Non- Commercial and industrial: Term loans $ 128 $ 31 $ 159 $ 73,238 $ 73,397 $ 92 Lines of credit 160,200 160,200 4,171 Total commercial and industrial 128 31 159 233,438 233,597 4,263 Commercial real estate: Office 1,725 1,725 119,866 121,591 2,043 Retail/wholesale/mixed 592 592 154,629 155,221 1,472 Industrial/warehouse 187 187 47,929 48,116 187 Other 7,586 7,586 2 Total commercial real estate 1,912 592 2,504 330,010 332,514 3,704 Multi-family real estate 469 469 517,234 517,703 286 Construction and development: Commercial real estate 548 548 6,541 7,089 548 Multi-family real estate 100,666 100,666 Land and land development 473 473 10,092 10,565 157 Total construction 473 548 1,021 117,299 118,320 705 One- to four-family 6,394 $ 1,711 2,700 10,805 458,797 469,602 2,764 Home equity and other consumer: Home equity 437 100 816 1,353 185,911 187,264 816 Student 203 121 239 563 6,927 7,490 Other 69 63 60 192 11,144 11,336 60 Total home equity and other consumer 709 284 1,115 2,108 203,982 206,090 876 Total $ 10,085 $ 1,995 $ 4,986 $ 17,066 $ 1,860,760 $ 1,877,826 $ 12,598 December 31, 2015 Past Due Status Total 30-59 60-89 > 90 Total Total Total Non- 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 June 30, 2016, and December 31, 2015, $ 239 484 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 June 30, 2016, and December 31, 2015, TDRs were $ 8,264 8,704 2,900 2,558 |