Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 3. Loans Receivable March 31 December 31 2017 2016 Commercial loans: Commercial and industrial $ 252,068 $ 241,689 Commercial real estate 362,499 375,459 Multi-family real estate 538,653 506,136 Construction and development loans: Commercial real estate 34,040 34,125 Multi-family real estate 294,124 328,186 Land and land development 13,561 12,484 Total construction and development 341,725 374,795 Total commercial loans 1,494,945 1,498,079 Retail loans: One- to four-family first mortgages: Permanent 456,292 457,014 Construction 47,062 42,961 Total one- to four-family first mortgages 503,354 499,975 Home equity loans: Fixed term home equity 102,130 105,544 Home equity lines of credit 67,736 70,043 Total home equity loans 169,866 175,587 Other consumer loans: Student 6,463 6,810 Other 11,317 11,373 Total other consumer loans 17,780 18,183 Total retail loans 691,000 693,745 Gross loans receivable 2,185,945 2,191,824 Undisbursed loan proceeds (195,825) (227,537) Allowance for loan losses (20,622) (19,940) Deferred fees and costs, net (1,392) (1,440) Total loans receivable, net $ 1,968,106 $ 1,942,907 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, 2017, and December 31, 2016, certain one- to four-family mortgage loans, multi-family mortgage loans, and home equity loans with aggregate carrying values of approximately $ 565,000 586,000 The unpaid principal balance of loans serviced for others was $ 985,368 996,985 At or for the Three Months Ended March 31, 2017 Commercial Commercial Multi- Construction One- to Home Equity and Real Family and Four- and Other Industrial Estate Real Estate Development Family Consumer Total Allowance for loan losses: Beginning balance $ 3,840 $ 4,630 $ 5,307 2,680 $ 2,518 $ 965 $ 19,940 Provision 198 68 632 (252) 25 46 717 Charge-offs (13) (93) (106) Recoveries 2 31 6 32 71 Ending balance $ 4,038 $ 4,700 $ 5,970 $ 2,428 $ 2,536 $ 950 $ 20,622 Loss allowance individually evaluated for impairment $ 21 $ 89 $ 27 $ 17 $ 44 $ 198 Loss allowance collectively evaluated for impairment $ 4,017 $ 4,611 $ 5,970 $ 2,401 $ 2,519 $ 906 $ 20,424 Loan receivable balances at the end of the period: Loans individually evaluated for impairment $ 5,547 $ 9,817 $ 3,889 $ 1,268 $ 4,463 $ 487 $ 25,471 Loans collectively evaluated for impairment 246,521 352,682 534,764 173,066 470,457 187,159 1,964,649 Total loans receivable $ 252,068 $ 362,499 $ 538,653 $ 174,334 $ 474,920 $ 187,646 $ 1,990,120 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 Industrial Estate Real Estate Development Family Consumer Total Allowance for loan losses: 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 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 in the total allowance for loan losses of $ 642 489 March 31, 2017 Loans Unpaid Related Average Loan Interest Receivable Principal Allowance Receivable Income Balance, Net Balance for Loss Balance, Net Recognized Impaired loans with an allowance recorded: Commercial and industrial: Term loans $ 292 $ 303 $ 21 $ 323 $ 5 Lines of credit Total commercial and industrial 292 303 21 323 5 Commercial real estate: Office Retail/wholesale/mixed 749 749 89 375 5 Industrial/warehouse Other Total commercial real estate 749 749 89 375 5 Multi-family real estate Construction and development: Commercial real estate Multi-family real estate Land and land development 108 108 27 114 Total construction and development 108 108 27 114 One- to four-family 1,970 1,988 17 2,092 Home equity and other consumer: Home equity 72 72 44 112 Student Other Total home equity and other consumer 72 72 44 112 Total with an allowance recorded $ 3,191 $ 3,220 $ 198 $ 3,016 $ 10 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 67 $ 103 $ 67 $ 1 Lines of credit 440 451 504 2 Total commercial and industrial 507 554 571 3 Commercial real estate: Office 1,890 2,407 1,929 72 Retail/wholesale/mixed 666 1,370 679 22 Industrial/warehouse 179 265 180 1 Other 149 3 Total commercial real estate 2,735 4,191 2,788 98 Multi-family real estate 268 292 271 6 Construction and development: Commercial real estate Multi-family real estate Land and land development 643 708 452 9 Total construction and development 643 708 452 9 One- to four-family 3,045 3,254 3,050 17 Home equity and other consumer: Home equity 899 953 849 2 Student Other 66 83 56 Total home equity and other consumer 965 1,036 905 2 Total with no allowance recorded $ 8,163 $ 10,035 $ 8,037 $ 135 December 31, 2016 Loans Unpaid Related Average Loan Interest Receivable Principal Allowance Receivable Income Balance, Net Balance for Loss Balance, Net Recognized Impaired loans with an allowance recorded: Commercial and industrial: Term loans $ 354 $ 360 $ 96 $ 144 $ 20 Lines of credit Total commercial and industrial 354 360 96 144 20 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 119 119 1 48 Total construction and development 119 119 1 48 One- to four-family 2,214 2,214 17 889 Home equity and other consumer: Home equity 152 148 44 46 Student Other Total home equity and other consumer 152 148 44 46 Total with an allowance recorded $ 2,839 $ 2,841 $ 158 $ 1,127 $ 20 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 67 $ 103 $ 94 $ 3 Lines of credit 567 578 983 28 Total commercial and industrial 634 681 1,077 31 Commercial real estate: Office 1,967 2,413 2,044 146 Retail/wholesale/mixed 691 1,381 1,348 96 Industrial/warehouse 181 265 188 14 Other 151 4 14 Total commercial real estate 2,839 4,210 3,584 270 Multi-family real estate 274 292 226 24 Construction and development: Commercial real estate Multi-family real estate Land and land development 260 322 203 16 Total construction and development 260 322 203 16 One- to four-family 3,054 3,316 2,739 20 Home equity and other consumer: Home equity 798 835 805 9 Student Other 46 62 75 Total home equity and other consumer 844 897 880 9 Total with no allowance recorded $ 7,905 $ 9,718 $ 8,709 $ 370 The following tables present information relating to the Company’s internal risk ratings of its loans receivable as of the dates indicated (all amounts in the tables are net of undisbursed loan proceeds): March 31, 2017 Special Pass Watch Mention Substandard Total Commercial and industrial: Term loans $ 74,883 $ 2,192 $ 1,560 $ 635 $ 79,270 Lines of credit 123,438 29,443 15,005 4,912 172,798 Total commercial and industrial 198,321 31,635 16,565 5,547 252,068 Commercial real estate: Office 113,658 4,506 14,283 2,616 135,063 Retail/wholesale/mixed use 142,269 2,233 15,689 1,755 161,946 Industrial/warehouse 39,964 12,729 5,446 58,139 Other 7,351 7,351 Total commercial real estate 303,242 19,468 29,972 9,817 362,499 Multi-family real estate 506,145 20,879 7,740 3,889 538,653 Construction and development: Commercial real estate 10,675 8,650 19,325 Multi-family real estate 141,449 141,449 Land and land development 12,117 175 1,268 13,560 Total construction/development 164,241 8,825 1,268 174,334 One- to four-family 469,539 433 485 4,463 474,920 Home equity and other consumer: Home equity 169,445 421 169,866 Student 6,463 6,463 Other 11,235 16 66 11,317 Total home equity and other consumer 187,143 16 487 187,646 Total $ 1,828,631 $ 81,256 $ 54,762 $ 25,471 $ 1,990,120 December 31, 2016 Special Pass Watch Mention Substandard Total Commercial and industrial: Term loans $ 59,774 $ 3,215 $ 174 $ 733 $ 63,896 Lines of credit 139,517 22,806 11,356 4,114 177,793 Total commercial and industrial 199,291 26,021 11,530 4,847 241,689 Commercial real estate: Office 119,792 4,549 14,379 2,703 141,423 Retail/wholesale/mixed use 141,223 11,639 14,847 3,913 171,622 Industrial/warehouse 42,921 7,242 4,976 576 55,715 Other 6,699 6,699 Total commercial real estate 310,635 23,430 34,202 7,192 375,459 Multi-family real estate 494,437 7,783 3,916 506,136 Construction and development: Commercial real estate 15,232 1,200 16,432 Multi-family real estate 145,097 145,097 Land and land development 10,945 181 1,355 12,481 Total construction/development 171,274 1,381 1,355 174,010 One- to four-family 467,237 437 881 4,668 473,223 Home equity and other consumer: Home equity 175,145 442 175,587 Student 6,810 6,810 Other 11,309 18 46 11,373 Total home equity and other consumer 193,264 18 488 193,770 Total $ 1,836,138 $ 51,287 $ 54,396 $ 22,466 $ 1,964,287 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, 2017, or December 31, 2016. 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, 2017, or December 31, 2016. March 31, 2017 Past Due Status Total 30-59 60-89 > 90 Total Total Total Non- Commercial and industrial: Term loans $ 48 $ 48 $ 79,222 $ 79,270 $ 359 Lines of credit 411 411 172,387 172,798 440 Total commercial and industrial 459 459 251,609 252,068 799 Commercial real estate: Office 135,063 135,063 1,890 Retail/wholesale/mixed $ 210 749 959 160,987 161,946 1,415 Industrial/warehouse 179 179 57,960 58,139 179 Other 7,351 7,351 Total commercial real estate 210 928 1,138 361,361 362,499 3,484 Multi-family real estate 2,914 2,914 535,739 538,653 268 Construction and development: Commercial real estate 19,325 19,325 Multi-family real estate 141,449 141,449 Land and land development 457 457 13,103 13,560 528 Total construction 457 457 173,877 174,334 528 One- to four-family 6,314 $ 608 2,881 9,803 465,117 474,920 3,045 Home equity and other consumer: Home equity 715 179 421 1,315 168,551 169,866 421 Student 246 81 253 580 5,883 6,463 Other 73 46 66 185 11,132 11,317 66 Total home equity and other consumer 1,034 306 740 2,080 185,566 187,646 487 Total $ 10,929 $ 914 $ 5,008 $ 16,851 $ 1,973,269 $ 1,990,120 $ 8,611 December 31, 2016 Past Due Status Total 30-59 60-89 > 90 Total Total Total Non- Commercial and industrial: Term loans $ 48 $ 48 $ 63,848 $ 63,896 $ 422 Lines of credit 177,793 177,793 567 Total commercial and industrial 48 48 241,641 241,689 989 Commercial real estate: Office 1,667 1,667 139,756 141,423 1,967 Retail/wholesale/mixed $ 852 $ 235 1,087 170,535 171,622 691 Industrial/warehouse 181 181 55,534 55,715 181 Other 6,699 6,699 Total commercial real estate 852 235 1,848 2,935 372,524 375,459 2,839 Multi-family real estate 438 438 505,698 506,136 274 Construction and development: Commercial real estate 16,432 16,432 Multi-family real estate 145,097 145,097 Land and land development 12,481 12,481 148 Total construction 174,010 174,010 148 One- to four-family 5,803 2,195 3,082 11,080 462,143 473,223 3,191 Home equity and other consumer: Home equity 330 237 442 1,009 174,578 175,587 442 Student 168 98 295 561 6,249 6,810 Other 61 40 46 147 11,226 11,373 46 Total home equity and other consumer 559 375 783 1,717 192,053 193,770 488 Total $ 7,652 $ 2,805 $ 5,761 $ 16,218 $ 1,948,069 $ 1,964,287 $ 7,929 As of March 31, 2017, and December 31, 2016, $ 253 295 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, 2017, and December 31, 2016, TDRs were $ 5,669 5,772 2,743 2,815 |