Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 3. Loans Receivable June 30 December 31 2017 2016 Commercial loans: Commercial and industrial $ 261,292 $ 241,689 Commercial real estate 376,415 375,459 Multi-family real estate 545,196 506,136 Construction and development loans: Commercial real estate 33,311 34,125 Multi-family real estate 265,324 328,186 Land and land development 12,870 12,484 Total construction and development 311,505 374,795 Total commercial loans 1,494,408 1,498,079 Retail loans: One- to four-family first mortgages: Permanent 457,673 457,014 Construction 55,801 42,961 Total one- to four-family first mortgages 513,474 499,975 Home equity loans: Fixed term home equity 98,755 105,544 Home equity lines of credit 67,100 70,043 Total home equity loans 165,855 175,587 Other consumer loans: Student 6,222 6,810 Other 10,914 11,373 Total other consumer loans 17,136 18,183 Total retail loans 696,465 693,745 Gross loans receivable 2,190,873 2,191,824 Undisbursed loan proceeds (165,035) (227,537) Allowance for loan losses (20,977) (19,940) Deferred fees and costs, net (1,260) (1,440) Total loans receivable, net $ 2,003,601 $ 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 June 30, 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 $ 626,000 586,000 The unpaid principal balance of loans serviced for others was $ 971,492 996,985 At or for the Six Months Ended June 30, 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 (recovery) 665 (11) 883 (465) (44) 52 1,080 Charge-offs (31) (13) (186) (230) Recoveries 8 32 57 90 187 Ending balance $ 4,474 $ 4,627 $ 6,222 $ 2,215 $ 2,518 $ 921 $ 20,977 Loss allowance individually evaluated for impairment $ 167 $ 16 $ 44 $ 227 Loss allowance collectively evaluated for impairment $ 4,474 $ 4,460 $ 6,222 $ 2,215 $ 2,502 $ 877 $ 20,750 Loan receivable balances at the end of the period: Loans individually evaluated for impairment $ 9,369 $ 9,813 $ 3,842 $ 1,024 $ 3,549 $ 373 $ 27,970 Loans collectively evaluated for impairment 251,923 366,602 541,354 179,701 475,670 182,618 1,997,868 Total loans receivable $ 261,292 $ 376,415 $ 545,196 $ 180,725 $ 479,219 $ 182,991 $ 2,025,838 At or for the Six Months Ended June 30, 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 (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 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 $ 326 968 1,149 660 June 30, 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 Lines of credit Total commercial and industrial Commercial real estate: Office Retail/wholesale/mixed $ 729 $ 734 $ 167 $ 368 $ 11 Industrial/warehouse Other Total commercial real estate 729 734 167 368 11 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 1,951 1,951 16 2,086 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 $ 2,752 $ 2,757 $ 227 $ 2,566 $ 11 Impaired loans with no allowance recorded: Commercial and industrial: Term loans $ 50 $ 45 Lines of credit $ 407 431 493 $ 15 Total commercial and industrial 407 481 538 15 Commercial real estate: Office 2,111 2,654 2,002 97 Retail/wholesale/mixed 642 1,355 671 43 Industrial/warehouse 177 265 179 4 Other 148 6 Total commercial real estate 2,930 4,422 2,852 150 Multi-family real estate 261 292 269 12 Construction and development: Commercial real estate Multi-family real estate Land and land development 517 588 410 15 Total construction and development 517 588 410 15 One- to four-family 2,143 2,345 2,749 28 Home equity and other consumer: Home equity 906 961 851 2 Student Other 69 94 57 Total home equity and other consumer 975 1,055 908 2 Total with no allowance recorded $ 7,233 $ 9,183 $ 7,726 $ 222 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 June 30, 2017 Special Pass Watch Mention Substandard Total Commercial and industrial: Term loans $ 75,767 $ 1,568 $ 2,126 $ 952 $ 80,413 Lines of credit 141,175 19,841 11,446 8,417 180,879 Total commercial and industrial 216,942 21,409 13,572 9,369 261,292 Commercial real estate: Office 129,138 3,014 222 2,827 135,201 Retail/wholesale/mixed use 141,755 1,816 15,395 1,900 160,866 Industrial/warehouse 43,966 23,979 5,086 73,031 Other 7,317 7,317 Total commercial real estate 322,176 28,809 15,617 9,813 376,415 Multi-family real estate 512,786 20,868 7,700 3,842 545,196 Construction and development: Commercial real estate 9,863 936 10,799 Multi-family real estate 140,251 16,828 157,079 Land and land development 11,701 122 1,024 12,847 Total construction/development 161,815 17,886 1,024 180,725 One- to four-family 474,946 109 615 3,549 479,219 Home equity and other consumer: Home equity 165,551 304 165,855 Student 6,222 6,222 Other 10,831 14 69 10,914 Total home equity and other consumer 182,604 14 373 182,991 Total $ 1,871,269 $ 89,095 $ 37,504 $ 27,970 $ 2,025,838 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 June 30, 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 June 30, 2017, or December 31, 2016. June 30, 2017 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 $ 80,413 $ 80,413 Lines of credit 180,879 180,879 $ 407 Total commercial and industrial 261,292 261,292 407 Commercial real estate: Office 135,201 135,201 2,111 Retail/wholesale/mixed $ 129 $ 729 $ 858 160,008 160,866 1,371 Industrial/warehouse 177 177 72,854 73,031 177 Other 7,317 7,317 Total commercial real estate 129 906 1,035 375,380 376,415 3,659 Multi-family real estate $ 406 406 544,790 545,196 261 Construction and development: Commercial real estate 10,799 10,799 Multi-family real estate 157,079 157,079 Land and land development 378 378 12,469 12,847 517 Total construction 378 378 180,347 180,725 517 One- to four-family 6,103 1,832 1,987 9,922 469,297 479,219 2,143 Home equity and other consumer: Home equity 453 118 304 875 164,980 165,855 304 Student 118 154 181 453 5,769 6,222 Other 45 13 69 127 10,787 10,914 69 Total home equity and other consumer 616 285 554 1,455 181,536 182,991 373 Total $ 7,503 $ 2,246 $ 3,447 $ 13,196 $ 2,012,642 $ 2,025,838 $ 7,360 December 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 $ 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 June 30, 2017, and December 31, 2016, $ 181 295 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 June 30, 2017, and December 31, 2016, TDRs were $ 5,508 5,772 2,625 2,815 |