Citizens Community Bancorp (CZWI) 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 09, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Citizens Community Bancorp Inc.
Entity Central Index Key	0001367859
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding		10,989,159

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 41,358	$ 45,778
Other interest-bearing deposits	6,235	7,460
Securities available for sale AFS	160,201	146,725
Securities held to maturity HTM	4,711	4,850
Equity securities with readily determinable fair value	182	0
Non-marketable equity securities, at cost	11,206	11,261
Loans receivable	1,019,678	992,556
Allowance for loan losses	(8,707)	(7,604)
Loans receivable, net	1,010,971	984,952
Loans held for sale	1,231	1,927
Mortgage servicing rights	4,424	4,486
Office properties and equipment, net	13,487	13,513
Accrued interest receivable	4,369	4,307
Intangible assets	7,174	7,501
Goodwill	31,474	31,474
Foreclosed and repossessed assets, net	2,100	2,570
Bank owned life insurance (BOLI)	17,905	17,792
Other assets	9,562	3,328
TOTAL ASSETS	1,326,590	1,287,924
Liabilities:
Deposits	1,030,649	1,007,512
Federal Home Loan Bank advances	122,828	109,813
Other borrowings	24,675	24,647
Other liabilities	10,058	7,765
Total liabilities	1,188,210	1,149,737
Stockholders’ Equity:
Common stock— $0.01 par value, authorized 30,000,000; 10,990,033 and 10,953,512 shares issued and outstanding, respectively	110	109
Additional paid-in capital	125,940	125,512
Retained earnings	14,008	15,264
Unearned deferred compensation	(956)	(857)
Accumulated other comprehensive loss	(722)	(1,841)
Total stockholders’ equity	138,380	138,187
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,326,590	$ 1,287,924

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, issued (in shares)	10,990,033	10,953,512
Common stock, outstanding (in shares)	10,990,033	10,953,512

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Interest and dividend income:
Interest and fees on loans	$ 12,414	$ 8,539
Interest on investments	1,304	813
Total interest and dividend income	13,718	9,352
Interest expense:
Interest on deposits	2,593	1,250
Interest on FHLB borrowed funds	661	314
Interest on other borrowed funds	402	432
Total interest expense	3,656	1,996
Net interest income before provision for loan losses	10,062	7,356
Provision for loan losses	1,225	100
Net interest income after provision for loan losses	8,837	7,256
Non-interest income:
Service charges on deposit accounts	550	430
Interchange income	338	302
Loan servicing income	554	346
Gain on sale of loans	308	189
Loan fees and service charges	128	87
Insurance commission income	184	187
Gains (losses) on investment securities	34	(21)
Other	236	155
Total non-interest income	2,332	1,675
Non-interest expense:
Compensation and related benefits	4,706	3,806
Occupancy	954	761
Office	522	426
Data processing	987	733
Amortization of intangible assets	327	161
Amortization of mortgage servicing rights	191	76
Advertising, marketing and public relations	203	146
FDIC premium assessment	94	115
Professional services	825	323
Loss (gain) on repossessed assets, net	(37)	0
Other	1,122	556
Total non-interest expense	9,894	7,103
Income before provision for income tax	1,275	1,828
Provision for income taxes	322	487
Net income attributable to common stockholders	$ 953	$ 1,341
Per share information:
Basic earnings (in usd per share)	$ 0.09	$ 0.23
Diluted earnings (in usd per share)	0.09	0.23
Cash dividends paid (in usd per share)	$ 0.20	$ 0.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 953	$ 1,341
Securities available for sale
Net unrealized gains (losses) arising during period	1,137	(1,055)
Reclassification adjustment for gains (losses) included in net income	27	(16)
Other comprehensive income (loss)	1,164	(1,071)
Comprehensive income	$ 2,117	$ 270

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned Deferred Compensation	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Sep. 30, 2018						$ (2,706)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock options exercised (in shares)	12,740
Ending balance (in shares) at Dec. 31, 2018		10,953,512
Ending balance at Dec. 31, 2018	$ 138,187	$ 109	$ 125,512	$ 15,264	$ (857)	(1,841)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	953			953
Other comprehensive income, net of tax	1,164					1,164
Forfeiture of unvested shares (in shares)		(958)
Forfeiture of unvested shares			(13)		13
Surrender of restricted shares of common stock (in shares)		(798)
Surrender of restricted shares of common stock	$ (9)		(9)
Common stock awarded under the equity incentive plan (in shares)		10,847
Common stock awarded under the equity incentive plan			252		(252)
Common stock options exercised (in shares)	27,430	27,430
Common stock options exercised	$ 195	$ 1	194
Stock option expense	4		4
Amortization of restricted stock	140				140
Cash dividends ($0.20 per share)	(2,198)			(2,198)
Ending balance (in shares) at Mar. 31, 2019		10,990,033
Ending balance at Mar. 31, 2019	$ 138,380	$ 110	$ 125,940	$ 14,008	$ (956)	$ (722)

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical)	3 Months Ended
	Mar. 31, 2019$ / shares
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in usd per share)	$ 0.20

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Cash flows from operating activities:
Net income attributable to common stockholders	$ 953		$ 1,341
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of premium/accretion discount on investment securities	287		249
Provision for depreciation	351		256
Provision for loan losses	1,225		100
Net realized loss on sale of securities	0		21
Increase in MSR assets resulting from transfers of financial assets	(129)		0
Amortization of MSR assets	191		0
Amortization of intangible assets	327		161
Amortization of restricted stock	140		67
Net stock based compensation expense	4		(5)
Loss on sale of office properties and equipment	27		0
Provision for deferred income taxes	0		137
Increase in cash surrender value of life insurance	(113)		0
Net loss from disposals of foreclosed and repossessed assets	1		1
Fair value adjustment on equity securities	(78)		0
Gain on sale of loans held for sale, net	(308)		(483)
Net change in loans held for sale	1,004		1,297
(Increase) decrease in accrued interest receivable and other assets	(1,397)		951
Decrease in other liabilities	(3,014)		(1,013)
Total adjustments	(1,482)		1,739
Net cash (used in) provided by operating activities	(529)		3,080
Cash flows from investing activities:
Purchase of investment securities	(17,425)		(25,708)
Net decrease (increase) in interest-bearing deposits	1,225		(1,244)
Principal payments on investment securities	5,241		2,211
Net (purchases)/sales of non-marketable equity securities	55		444
Proceeds from sale of foreclosed and repossessed assets	862		373
Net (increase) decrease in loans	(27,637)		9,001
Net capital expenditures	(352)		(890)
Net cash used in investing activities	(38,031)		(15,813)
Cash flows from financing activities:
Net increase (decrease) in Federal Home Loan Bank advances	13,015		(9,000)
Principal payment reduction to other borrowings	0		(420)
Net increase in deposits	23,137		7,546
Surrender of restricted shares of common stock	(9)		0
Exercise of common stock options	195	$ 90	41
Cash dividends paid	(2,198)		(1,181)
Net cash provided by (used in) financing activities	34,140		(3,014)
Net decrease in cash and cash equivalents	(4,420)		(15,747)
Cash and cash equivalents at beginning of period	45,778		47,215
Cash and cash equivalents at end of period	41,358	$ 45,778	31,468
Cash paid during the period for:
Interest on deposits	2,504		1,254
Interest on borrowings	1,122		722
Income taxes	1,632		618
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	$ 393		$ 423

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements include the accounts of Citizens Community Bancorp, Inc. (the “Company”) and its wholly owned subsidiary, Citizens Community Federal N.A. (the "Bank"), and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. As used in this quarterly report, the terms “we”, “us”, “our”, and “Citizens Community Bancorp, Inc.” mean the Company and its wholly owned subsidiary, the Bank, unless the context indicates other meaning. The Bank is a national banking association (a "National Bank") and operates under the title of Citizens Community Federal National Association ("Citizens Community Federal N.A." or "Bank" or "CCFBank"). The Company is a bank holding company, supervised by the Federal Reserve Bank of Minneapolis (the "FRB"), and operates under the title of Citizens Community Bancorp, Inc. The U.S. Office of the Comptroller of the Currency (the "OCC"), is the primary federal regulator for the Bank. The consolidated income of the Company is principally derived from the income of the Bank, the Company’s wholly owned subsidiary, serving customers in Wisconsin and Minnesota through 26 branch locations, along with one branch in Michigan which the Company has a signed agreement to sell. Its primary markets include the Chippewa Valley Region in Wisconsin, the Twin Cities and Mankato markets in Minnesota, and various rural communities around these areas. The Bank offers traditional community banking services to businesses, Agricultural operators and consumers, including one-to-four family residential mortgages, as well as expanded services through Wells Insurance Agency, Inc. The Bank is subject to competition from other financial institutions and non-financial institutions providing financial products. Additionally, the Bank is subject to the regulations of certain regulatory agencies and undergoes periodic examination by those regulatory agencies. In preparing these consolidated financial statements, we evaluated the events and transactions that occurred subsequent to the balance sheet date as of March 31, 2019 and through the date the financial statements were available to be issued for items that should potentially be recognized or disclosed in these consolidated financial statements. On January 21, 2019, the Company and F&M Merger Sub, Inc., a newly formed Minnesota corporation and wholly-owned subsidiary of the Company, entered into an Agreement and Plan of Merger (the “Merger Agreement”) with F. & M. Bancorp. of Tomah, Inc., a Wisconsin corporation ("F&M"). On December 3, 2018, the Bank entered into a Purchase and Assumption Agreement with Lake Michigan Credit Union providing for the sale of the Bank's one branch located in Rochester Hills, MI. The purchase of the branch is subject to regulatory approval and satisfaction of customary closing conditions and is expected to be completed in the second quarter of 2019. The accompanying consolidated interim financial statements are unaudited. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Unless otherwise stated herein, and except for shares and per share amounts, all amounts are in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated. Use of Estimates – Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, mortgage servicing rights, foreclosed and repossessed assets, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets, stock-based compensation and long-lived assets, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include, but are not limited to: those items described under the caption, "Risk Factors" in Item 1A in our transition report on Form 10-K for the transition period from October 1, 2018 to December 31, 2018, filed with the SEC on March 8, 2019, external market factors such as market interest rates and unemployment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period. Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company's intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders' equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company's consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax Equity Securities With Readily Determinable Fair Value - Equity investment securities are carried at their fair market value, based on an “exit price” notion. Changes in the fair value of equity investment securities are recognized as Gains (losses) on investment securities in the consolidated Statement of Operations. Non-marketable Equity Securities — Non-marketable equity securities are comprised of Federal Home Loan Bank (FHLB) stock and Federal Reserve Bank (FRB) stock, and are carried at cost. The Bank is a member of the FHLB system. Members are required to own a certain amount of FHLB stock based on the Bank’s level of borrowings from the FHLB and other factors, and may invest in additional amounts of FHLB stock. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on the ultimate recovery of par value. The determination of whether a decline affects the ultimate recovery is influenced by criteria such as: (1) the significance of the decline in net assets of the FHLB as compared to the capital stock amount and length of time a decline has persisted; (2) the impact of legislative and regulatory changes on the FHLB; and (3) the liquidity position of the FHLB. Cash dividends are reported as income. FHLB stock is evaluated quarterly for impairment. Quarterly cash dividends are paid on FHLB stock owned by members as a condition for required membership and also paid on stock owned by members based on activity. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. As a National Banking Association, the Bank must be a member of the Federal Reserve system. Each member bank is required to subscribe to Federal Reserve Stock in an amount equal to 6 percent of its capital and surplus. Although the par value of the stock is $100 per share, banks (including the Bank) pay only $50 per share at the time of purchase, with the understanding that the other half of the subscription amount is subject to call at any time. Dividends are paid at the statutory rate of 6 percent per annum, or $1.50 per share semi-annually on the last business day of June and December. Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, and net of deferred loan fees and costs, and non-accretable discount on purchased of credit impaired loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial/agricultural non-real estate loans past due 90 days or more; • Closed end consumer non-real estate loans past due 120 days or more; and • Residential real estate loans and open ended consumer non-real estate loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Residential real estate loans and open ended consumer non-real estate loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate and non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. All TDRs are individually evaluated for impairment. See Note 4, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR's or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan's estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures. Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for credit losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include; loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable yield is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. For all acquired loans, the outstanding loan balances less any related accretable yield and/or non-accretable difference is referred to as the loans' carrying amount. Loans Held for Sale — Loans held for sale are those loans the Company has the intent to sell in the foreseeable future. They are carried at the lower of aggregate cost or fair value. Gains and losses on sales of loans are recognized at settlement dates, and are determined by the difference between the sales proceeds and the carrying value of the loans after allocating costs to servicing rights retained. All sales are made without recourse. Interest rate lock commitments on mortgage loans to be funded and sold are valued at fair value, and are included in other assets or liabilities, if material. Mortgage Servicing Rights- Mortgage servicing rights ("MSR") assets result as the Company sells loans to investors in the secondary market and retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed at least annually for impairment; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs. Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a write-down is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other in the Consolidated Statements of Operations. Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity. Goodwill and other intangible assets- The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, "Intangibles - Goodwill and Other." The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. The Company amortizes acquired intangible assets with definite useful economic lives over their useful economic lives utilizing the straight-line method. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. The Company does not amortize goodwill and any acquired intangible asset with an indefinite useful economic life, but reviews them for impairment at a reporting unit level on an annual basis, or when events or changes in circumstances indicate that the carrying amounts may be impaired. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of December 31, 2018 which is related to its banking activities. The Company has performed the required goodwill impairment test and has determined that goodwill was not impaired as of December 31, 2018. Leases - We determine if an arrangement is a lease at inception. All of our existing leases have been determined to be operating leases under ASC 842. Right-of-use (“ROU”) assets are included in other assets in our consolidated balance sheets. Operating lease liabilities are included in other liabilities in our consolidated balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date, based on the present value of lease payments over the lease term. As none of our existing leases provide an implicit rate, we use our incremental borrowing rate, based on information available at commencement date, in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease, when it is reasonably certain that we will exercise that option. Lease expense is recognized based on the total contractually required lease payments, over the term of the lease, on a straight-line basis. Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. The Tax Cuts and Jobs Act of 2017 ("the Tax Act"), enacted on December 22, 2017, reduces corporate Federal income tax rates for the Company from 34% to 24.5% for 2018, and 21% for 2019. GAAP requires the impact of the provisions of the Tax Act be accounted for in the period of enactment. At December 31, 2017, we had not completed our accounting for the tax effects of enactment of the Tax Act; however, in certain cases, as described below, we made a reasonable estimate and continue to account for those items based on our existing accounting under ASC 740, Income Taxes, and the provisions of the tax laws that were in effect immediately prior to enactment. The Company revalued its net deferred tax assets to account for the future impact of lower corporate taxes. For the items for which we were able to determine a reasonable estimate, we recorded an increased provisional amount of income tax expense of $275 in December 2017, related to the revaluation of the deferred tax assets to both the revaluation of timing differences and the unrealized loss on securities. In the fourth quarter of fiscal 2018, based on updated information obtained in connection with the filing of our tax return and analysis of our net deferred tax asset both from the return and 2018 tax provisions, we finalized the tax analysis and recorded an additional $63 of expense, or a net increase in our tax provision for the year of $338 related to the Tax Act. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carry forward periods, any experience with utilization of operating loss and tax credit carry forwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance. Revenue Recognition - The Company recognizes revenue in the consolidated statements of operations as performance obligations are met and when collectability is reasonably assured. The primary source of revenue is interest income from interest earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest earning assets is based upon formulas from underlying loan agreements, securities contracts or other similar contracts. Non-interest income is recognized on the accrual basis of accounting as performance obligations are met or as transactions occur. Non-interest income includes fees from brokerage and advisory service, deposit accounts, merchant services, ATM and debit card fees, mortgage banking activities, and other miscellaneous services and transactions. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Company also receives contingent commissions from insurance companies which are based on the overall profitability of their relationship based primarily on the loss experience of the insurance placed by the Company. Contingent commissions from insurance companies are recognized when determinable. Commission revenue is included in other non-interest income in the consolidated statement of operations. Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company's stock price on the reporting date. Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Recognition of a prior period error— In April 2019 the Company determined that certain state franchise returns had not ever been filed. The franchise liability calculation is primarily based on the Company's equity. The initial franchise return should have been filed in 2006 when the Company went public. Additionally, with the Company's 2018 capital raise, an additional franchise liability should have been recorded in fiscal 2018. The Company should have recorded a $140 pre-tax charge related to 2006 initial public offering in fiscal year ended September 30, 2006 and a $160 pre-tax charge related to 2018 capital raise in fiscal year ended September 30, 2018. The correction of these prior period errors to record both the 2006 and 2018 franchise liability totaling $300 , was recorded during the three months ended March 31, 2019. The impact on results of operations for the three months ended March 31, 2019 were as follows: pre-tax income was understated by $300 , tax expense was overstated by $81 and net income was understated by $219 or $0.02 per share. For the fiscal year ended September 30, 2018, pre-tax income was overstated by $160 , tax expense was understated by $44 and net income was overstated by $116 or $0.02 per share. Management of the Company evaluated these prior period errors under the accounting guidance FASB ASC 250, Accounting Changes and Error Corrections and concluded that the effect of these errors will be immaterial to the Company's estimated annual results and consolidated financial statements for the year ending December 31, 2019 and were also immaterial to the fiscal year ended September 30, 2018 consolidated financial statements. Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation. Recent Accounting Pronouncements— The Financial Accounting Standards Board (FASB) issues Accounti

INVESTMENT SECURITIES

INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of March 31, 2019 and December 31, 2018 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2019 U.S. government agency obligations $ 52,567 $ 21 $ 522 $ 52,066 Obligations of states and political subdivisions 33,400 141 126 33,415 Mortgage-backed securities 44,670 253 359 44,564 Corporate debt securities 6,560 — 185 6,375 Corporate asset based securities 23,999 — 218 23,781 Total available for sale securities $ 161,196 $ 415 $ 1,410 $ 160,201 December 31, 2018 U.S. government agency obligations $ 46,215 $ 13 $ 930 $ 45,298 Obligations of states and political subdivisions 35,162 22 456 34,728 Mortgage-backed securities 42,279 10 939 41,350 Agency Securities 104 49 5 148 Corporate debt securities 6,577 — 272 6,305 Corporate asset based securities 18,928 8 40 18,896 Total available for sale securities $ 149,265 $ 102 $ 2,642 $ 146,725 Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2019 Obligations of states and political subdivisions $ 1,700 $ 2 $ — $ 1,702 Mortgage-backed securities 3,011 73 1 3,083 Total held to maturity securities $ 4,711 $ 75 $ 1 $ 4,785 December 31, 2018 Obligations of states and political subdivisions $ 1,701 $ — $ 3 $ 1,698 Mortgage-backed securities 3,149 42 17 3,174 Total held to maturity securities $ 4,850 $ 42 $ 20 $ 4,872 As of March 31, 2019 , the Bank has pledged U.S. Government Agency securities with a market value of $5,576 and mortgage-backed securities with a market value of $22,969 as collateral against specific municipal deposits. At March 31, 2019 , the Bank has pledged U.S. Government Agency securities with a market value of $1,903 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of March 31, 2019 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of March 31, 2019 , the Bank also has mortgage backed securities with a carrying value of $881 pledged as collateral to the Federal Home Loan Bank of Des Moines. The estimated fair value of securities at March 31, 2019 and December 31, 2018 , by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. March 31, 2019 December 31, 2018 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 2,487 $ 2,481 $ 2,177 $ 2,172 Due after one year through five years 24,618 24,525 22,296 22,043 Due after five years through ten years 37,520 37,252 43,014 42,081 Due after ten years 51,901 51,379 39,395 38,931 Total securities with contractual maturities $ 116,526 $ 115,637 $ 106,882 $ 105,227 Mortgage backed securities 44,670 44,564 42,279 41,350 Securities without contractual maturities — — 104 148 Total available for sale securities $ 161,196 $ 160,201 $ 149,265 $ 146,725 March 31, 2019 December 31, 2018 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 680 $ 680 $ 680 $ 679 Due after one year through five years 1,020 1,022 1,021 1,020 Total securities with contractual maturities $ 1,700 $ 1,702 $ 1,701 $ 1,699 Mortgage backed securities 3,011 3,083 3,149 3,173 Total held to maturity securities $ 4,711 $ 4,785 $ 4,850 $ 4,872 Securities with unrealized losses at March 31, 2019 and December 31, 2018 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2019 U.S. government agency obligations $ 19,087 $ 79 $ 32,491 $ 444 $ 51,578 $ 523 Obligations of states and political subdivisions 794 3 15,645 122 16,439 125 Mortgage backed securities — — 26,141 360 26,141 360 Corporate debt securities 1,246 4 5,129 180 6,375 184 Corporate asset based securities 23,780 218 — — 23,780 218 Total $ 44,907 $ 304 $ 79,406 $ 1,106 $ 124,313 $ 1,410 December 31, 2018 U.S. government agency obligations $ 25,061 $ 165 $ 19,755 $ 765 $ 44,816 $ 930 Obligations of states and political subdivisions 5,807 28 24,124 428 29,931 456 Mortgage backed securities 3,518 9 31,040 930 34,558 939 Agency securities 28 5 — — 28 5 Corporate debt securities 1,233 17 5,071 255 6,304 272 Corporate asset based securities 10,142 40 — — 10,142 40 Total $ 45,789 $ 264 $ 79,990 $ 2,378 $ 125,779 $ 2,642 Less than 12 Months 12 Months or More Total Held to maturity securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2019 Obligations of states and political subdivisions $ — $ — $ 693 $ 1 $ 693 $ 1 Mortgage-backed securities — — — — — — Total $ — $ — $ 693 $ 1 $ 693 $ 1 December 31, 2018 Obligations of states and political subdivisions $ 1,290 $ 1 $ 409 $ 2 $ 1,699 $ 3 Mortgage-backed securities 1,238 3 1,319 14 2,557 17 Total $ 2,528 $ 4 $ 1,728 $ 16 $ 4,256 $ 20

LOANS, ALLOWANCE FOR LOAN LOSSE

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS Portfolio Segments: Residential real estate loans are collateralized by primary and secondary positions on real estate and are underwritten primarily based on borrower's documented income, credit scores, and collateral values. Under consumer home equity loan guidelines, the borrower will be approved for a loan based on a percentage of their home's appraised value less the balance owed on the existing first mortgage. Credit risk is minimized within the residential real estate portfolio as relatively small loan amounts are spread across many individual borrowers. Management evaluates trends in past due loans and current economic factors such as the housing price index on a regular basis. Commercial and agricultural real estate loans are underwritten after evaluating and understanding the borrower's ability to operate profitably and prudently expand its business. Management examines current and projected cash flows to determine the ability of the borrower to repay its obligations as agreed. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The level of owner-occupied property versus non-owner-occupied property are tracked and monitored on a regular basis. Agricultural real estate loans are primarily comprised of loans for the purchase of farmland. Loan-to-value ratios on loans secured by farmland generally do not exceed 75% . Consumer non-real estate loans are comprised of originated indirect paper loans secured primarily by boats and recreational vehicles, purchased indirect paper loans secured primarily by household goods and other consumer loans secured primarily by automobiles and other personal assets. The Bank ceased new originations of these types of loans in early fiscal 2017. Consumer loans underwriting terms often depend on the collateral type, debt to income ratio and the borrower's creditworthiness as evidenced by their credit score. Collateral value alone may not provide an adequate source of repayment of the outstanding loan balance in the event of a consumer non-real estate default. This shortage is a result of the greater likelihood of damage, loss and depreciation for consumer based collateral. Commercial non-real estate loans are primarily made based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. These cash flows, however, may not be as expected and the value of collateral securing the loans may fluctuate. Most commercial loans are secured by the assets being financed or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee. Agricultural non-real estate loans are generally comprised of term loans to fund the purchase of equipment, livestock and seasonal operating lines. Operating lines are typically written for one year and secured by the crop and other farm assets as considered necessary. Agricultural loans carry significant credit risks as they may involve larger balances concentrated with single borrowers or groups of related borrowers. In addition, repayment of such loans depends on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. Farming operations may be affected by adverse weather conditions such as drought, hail or floods that can severely limit crop yields. Credit Quality/Risk Ratings: Management utilizes a numeric risk rating system to identify and quantify the Bank’s risk of loss within its loan portfolio. Ratings are initially assigned prior to funding the loan, and may be changed at any time as circumstances warrant. Ratings range from the highest to lowest quality based on factors that include measurements of ability to pay, collateral type and value, borrower stability and management experience. The Bank’s loan portfolio is presented below in accordance with the risk rating framework that has been commonly adopted by the federal banking agencies. The definitions of the various risk rating categories are as follows: 1 through 4 - Pass. A "Pass" loan means that the condition of the borrower and the performance of the loan is satisfactory or better. 5 - Watch. A "Watch" loan has clearly identifiable developing weaknesses that deserve additional attention from management. Weaknesses that are not corrected or mitigated, may jeopardize the ability of the borrower to repay the loan in the future. 6 - Special Mention. A "Special Mention" loan has one or more potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position in the future. 7 - Substandard. A "Substandard" loan is inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Assets classified as substandard must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. 8 - Doubtful. A "Doubtful" loan has all the weaknesses inherent in a Substandard loan with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. 9 - Loss. Loans classified as "Loss" are considered uncollectible, and their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, and a partial recovery may occur in the future. Below is a summary of originated and acquired loans by type and risk rating as of March 31, 2019 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 116,724 $ 80 $ 2,673 $ — $ — $ 119,477 Purchased HELOC loans 12,346 — — — — 12,346 Commercial/Agricultural real estate: Commercial real estate 223,809 995 589 — — 225,393 Agricultural real estate 31,103 160 2,048 — — 33,311 Multi-family real estate 75,534 — — — — 75,534 Construction and land development 27,414 — — — — 27,414 Consumer non-real estate: Originated indirect paper 52,173 — 249 — — 52,422 Purchased indirect paper 12,910 — — — — 12,910 Other Consumer 15,091 — 32 — — 15,123 Commercial/Agricultural non-real estate: Commercial non-real estate 64,782 1,612 6,495 — — 72,889 Agricultural non-real estate 19,724 270 667 — — 20,661 Total originated loans $ 651,610 $ 3,117 $ 12,753 $ — $ — $ 667,480 Acquired Loans: Residential real estate: One to four family $ 78,774 $ 1,290 $ 2,255 $ — $ — $ 82,319 Commercial/Agricultural real estate: Commercial real estate 131,502 5,928 5,707 — — 143,137 Agricultural real estate 51,139 103 6,367 — — 57,609 Multi-family real estate 8,263 — 164 — — 8,427 Construction and land development 14,588 38 406 — — 15,032 Consumer non-real estate: Other Consumer 3,906 — 19 — — 3,925 Commercial/Agricultural non-real estate: Commercial non-real estate 29,926 1,340 1,648 — — 32,914 Agricultural non-real estate 13,244 89 2,260 — — 15,593 Total acquired loans $ 331,342 $ 8,788 $ 18,826 $ — $ — $ 358,956 Total Loans: Residential real estate: One to four family $ 195,498 $ 1,370 $ 4,928 $ — $ — $ 201,796 Purchased HELOC loans 12,346 — — — — 12,346 Commercial/Agricultural real estate: Commercial real estate 355,311 6,923 6,296 — — 368,530 Agricultural real estate 82,242 263 8,415 — — 90,920 Multi-family real estate 83,797 — 164 — — 83,961 Construction and land development 42,002 38 406 — — 42,446 Consumer non-real estate: Originated indirect paper 52,173 — 249 — — 52,422 Purchased indirect paper 12,910 — — — — 12,910 Other Consumer 18,997 — 51 — — 19,048 Commercial/Agricultural non-real estate: Commercial non-real estate 94,708 2,952 8,143 — — 105,803 Agricultural non-real estate 32,968 359 2,927 — — 36,254 Gross loans $ 982,952 $ 11,905 $ 31,579 $ — $ — $ 1,026,436 Less: Unearned net deferred fees and costs and loans in process 318 Unamortized discount on acquired loans (7,076 ) Allowance for loan losses (8,707 ) Loans receivable, net $ 1,010,971 Below is a summary of originated loans by type and risk rating as of December 31, 2018 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 118,461 $ 165 $ 2,427 $ — $ — $ 121,053 Purchased HELOC loans 12,883 — — — — 12,883 Commercial/Agricultural real estate: Commercial real estate 200,226 197 452 — — 200,875 Agricultural real estate 27,581 987 1,021 — — 29,589 Multi-family real estate 61,574 — — — — 61,574 Construction and land development 15,812 — — — — 15,812 Consumer non-real estate: Originated indirect paper 56,371 — 214 — — 56,585 Purchased indirect paper 15,006 — — — — 15,006 Other Consumer 15,515 — 38 — — 15,553 Commercial/Agricultural non-real estate: Commercial non-real estate 73,412 106 — — — 73,518 Agricultural non-real estate 16,494 205 642 — — 17,341 Total originated loans $ 613,335 $ 1,660 $ 4,794 $ — $ — $ 619,789 Acquired Loans: Residential real estate: One to four family $ 84,281 $ 2,657 $ 1,935 $ — $ — $ 88,873 Commercial/Agricultural real estate: Commercial real estate 145,674 5,808 5,602 — — 157,084 Agricultural real estate 50,215 — 6,211 — — 56,426 Multi-family real estate 7,661 — 165 — — 7,826 Construction and land development 6,288 183 408 — — 6,879 Consumer non-real estate: Other Consumer 4,639 — 22 — — 4,661 Commercial/Agricultural non-real estate: Commercial non-real estate 35,221 1,338 2,350 — — 38,909 Agricultural non-real estate 16,644 50 2,292 — — 18,986 Total acquired loans $ 350,623 $ 10,036 $ 18,985 $ — $ — $ 379,644 Total Loans: Residential real estate: One to four family $ 202,742 $ 2,822 $ 4,362 $ — $ — $ 209,926 Purchased HELOC loans 12,883 — — — — 12,883 Commercial/Agricultural real estate: — — Commercial real estate 345,900 6,005 6,054 — — 357,959 Agricultural real estate 77,796 987 7,232 — — 86,015 Multi-family real estate 69,235 — 165 — — 69,400 Construction and land development 22,100 183 408 — — 22,691 Consumer non-real estate: — — Originated indirect paper 56,371 — 214 — — 56,585 Purchased indirect paper 15,006 — — — — 15,006 Other Consumer 20,154 — 60 — — 20,214 Commercial/Agricultural non-real estate: — — Commercial non-real estate 108,633 1,444 2,350 — — 112,427 Agricultural non-real estate 33,138 255 2,934 — — 36,327 Gross loans $ 963,958 $ 11,696 $ 23,779 $ — $ — $ 999,433 Less: Unearned net deferred fees and costs and loans in process 409 Unamortized discount on acquired loans (7,286 ) Allowance for loan losses (7,604 ) Loans receivable, net $ 984,952 Allowance for Loan Losses - The ALL represents management’s estimate of probable and inherent credit losses in the Bank’s loan portfolio. Estimating the amount of the ALL requires the exercise of significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, and consideration of other qualitative factors such as current economic trends and conditions, all of which may be susceptible to significant change. There are many factors affecting the ALL; some are quantitative, while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors which result in probable credit losses), includes subjective elements and, therefore, may be susceptible to significant change. To the extent actual outcomes differ from management estimates, additional provision for loan losses could be required that could adversely affect the Company’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans but the entire ALL is available for any loan that, in management’s judgment, should be charged-off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies also review the Bank’s ALL. Such agencies may require that changes in the ALL be recognized when such regulators’ credit evaluations differ from those of our management based on information available to the regulators at the time of their examinations. Changes in the ALL by loan type for the periods presented below were as follows: Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Three months ended March 31, 2019: Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 1,048 $ 4,019 $ 641 $ 1,258 $ 214 $ 7,180 Charge-offs (10 ) — (63 ) — — (73 ) Recoveries 1 — 18 — — 19 Provision 15 1,016 20 15 — 1,066 Allowance allocation adjustment — (46 ) (62 ) (1 ) 63 (46 ) Total allowance on originated loans 1,054 4,989 554 1,272 277 8,146 Purchased credit impaired loans — — — — — — Other acquired loans: — — — — — — Beginning balance, January 1, 2019 205 183 65 32 (61 ) 424 Charge-offs (57 ) — (15 ) — — (72 ) Recoveries — — 4 — — 4 Provision 94 30 35 — — 159 Allowance allocation adjustment — (13 ) (8 ) 5 62 46 Total allowance on other acquired loans 242 200 81 37 1 561 Total Allowance on acquired loans 242 200 81 37 1 561 Ending balance, March 31, 2019 $ 1,296 $ 5,189 $ 635 $ 1,309 $ 278 $ 8,707 Allowance for Loan Losses at March 31, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 268 $ 403 $ 36 $ 32 $ — $ 739 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,028 $ 4,786 $ 599 $ 1,277 $ 278 $ 7,968 Loans Receivable as of March 31, 2019: — Ending balance of originated loans $ 131,823 $ 361,652 $ 80,455 $ 93,550 $ — $ 667,480 Ending balance of purchased credit-impaired loans 2,375 19,674 — 4,875 — 26,924 Ending balance of other acquired loans 79,944 204,531 3,925 43,632 — 332,032 Ending balance of loans $ 214,142 $ 585,857 $ 84,380 $ 142,057 $ — $ 1,026,436 Ending balance: individually evaluated for impairment $ 7,998 $ 8,952 $ 391 $ 9,971 $ — $ 27,312 Ending balance: collectively evaluated for impairment $ 206,144 $ 576,905 $ 83,989 $ 132,086 $ — $ 999,124 Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Three months ended March 31, 2018: Allowance for Loan Losses: Beginning balance, January 1, 2018 $ 1,439 $ 2,604 $ 910 $ 880 $ 26 $ 5,859 Charge-offs (15 ) — (48 ) — — (63 ) Recoveries 1 — 48 1 — 50 Provision — 30 — — — 30 Allowance allocation adjustment (115 ) 8 (81 ) (42 ) (76 ) (306 ) Total Allowance on originated loans $ 1,310 $ 2,642 $ 829 $ 839 $ (50 ) $ 5,570 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2018 — — — — — — Charge-offs (34 ) (8 ) (20 ) — — (62 ) Recoveries 3 — — — — 3 Provision 35 10 25 — — 70 Allowance allocation adjustment 122 85 79 20 — 306 Total Allowance on other acquired loans 126 87 84 20 — 317 Total Allowance on acquired loans 126 87 84 20 — 317 Ending balance, March 31, 2018 1,436 2,729 913 859 (50 ) 5,887 Allowance for Loan Losses at March 31, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 232 $ — $ 38 $ 27 $ — $ 297 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,204 $ 2,729 $ 875 $ 832 $ (50 ) $ 5,590 Loans Receivable as of March 31, 2018: Ending balance of originated loans $ 139,412 $ 189,127 $ 111,301 $ 54,205 $ — $ 494,045 Ending balance of purchased credit-impaired loans 169 5,494 327 2,405 — 8,395 Ending balance of other acquired loans 84,364 106,710 3,208 24,406 — 218,688 Ending balance of loans $ 223,945 $ 301,331 $ 114,836 $ 81,016 $ — $ 721,128 Ending balance: individually evaluated for impairment $ 7,925 $ 13,123 $ 1,409 $ 3,577 $ — $ 26,034 Ending balance: collectively evaluated for impairment $ 216,020 $ 288,208 $ 113,427 $ 77,439 $ — $ 695,094 During October 2012, the Bank entered into an agreement to purchase short term consumer loans from a third party. The third party seller agreed to purchase or substitute performing consumer loans for all contracts that become 120 days past due. A restricted reserve account was established at 3% of the outstanding consumer loan balances purchased, with such percentage amount of the loans being deposited into a segregated reserve account. The funds in the reserve account are to be released to compensate the Bank for any loans that are not purchased back by the seller or substituted with performing loans and are ultimately charged off by the Bank. As of March 31, 2019 , the balance of these purchased consumer loans was $12,910 compared to $15,006 as of December 31, 2018 . New purchases from this third party ceased in fiscal 2017. The balance in the cash reserve account at March 31, 2019 was $408 , which is included in Deposits on the accompanying Consolidated Balance Sheet. To date, none of the purchased loans have been charged off by the Bank. The weighted average rate earned on these purchased consumer loans was 4.05% as of March 31, 2019 . Loans receivable by loan type as of the end of the periods shown below were as follows: Residential Real Estate Commercial/Agriculture Real Estate Loans Consumer non-Real Estate Commercial/Agriculture non-Real Estate Totals March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 Performing loans Performing TDR loans $ 3,454 $ 3,319 $ 3,454 $ 2,209 $ 90 $ 99 $ 485 $ 428 $ 7,483 $ 6,055 Performing loans other 207,064 216,636 577,880 531,030 83,960 91,373 138,465 146,249 1,007,369 985,288 Total performing loans 210,518 219,955 581,334 533,239 84,050 91,472 138,950 146,677 1,014,852 991,343 Nonperforming loans (1) Nonperforming TDR loans 439 785 464 577 — — 1,598 1,305 2,501 2,667 Nonperforming loans other 3,185 2,069 4,059 2,249 330 334 1,509 771 9,083 5,423 Total nonperforming loans 3,624 2,854 4,523 2,826 330 334 3,107 2,076 11,584 8,090 Total loans $ 214,142 $ 222,809 $ 585,857 $ 536,065 $ 84,380 $ 91,806 $ 142,057 $ 148,753 $ 1,026,436 $ 999,433 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s residential real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of March 31, 2019 and December 31, 2018 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Nonaccrual Loans Recorded March 31, 2019 Residential real estate: One to four family $ 4,929 $ 449 $ 2,365 $ 7,743 $ 194,053 $ 201,796 $ 2,041 $ 1,245 Purchased HELOC loans — — 338 338 12,008 12,346 — 338 Commercial/Agricultural real estate: Commercial real estate 277 1,319 621 2,217 366,313 368,530 1,281 — Agricultural real estate 735 1,180 3,121 5,036 85,884 90,920 3,182 — Multi-family real estate — — — — 83,961 83,961 — — Construction and land development 247 — 60 307 42,139 42,446 60 — Consumer non-real estate: Originated indirect paper 378 38 148 564 51,858 52,422 191 2 Purchased indirect paper 322 116 119 557 12,353 12,910 — 119 Other Consumer 223 14 15 252 18,796 19,048 9 9 Commercial/Agricultural non-real estate: Commercial non-real estate 270 389 607 1,266 104,537 105,803 1,566 — Agricultural non-real estate 850 647 973 2,470 33,784 36,254 1,541 — Total $ 8,231 $ 4,152 $ 8,367 $ 20,750 $ 1,005,686 $ 1,026,436 $ 9,871 $ 1,713 December 31, 2018 Residential real estate: One to four family $ 3,060 $ 861 $ 2,122 $ 6,043 $ 203,883 $ 209,926 $ 2,331 $ 471 Purchased HELOC loans 820 572 51 1,443 11,440 12,883 — 51 Commercial/Agricultural real estate: Commercial real estate 1,060 872 93 2,025 355,934 357,959 745 — Agricultural real estate 1,360 — 2,113 3,473 82,542 86,015 2,019 — Multi-family real estate — — — — 69,400 69,400 — — Construction and land development 526 175 15 716 21,975 22,691 63 — Consumer non-real estate: Originated indirect paper 285 167 130 582 56,003 56,585 106 45 Purchased indirect paper 340 200 157 697 14,309 15,006 — 157 Other Consumer 179 98 26 303 19,911 20,214 14 12 Commercial/Agricultural non-real estate: Commercial non-real estate 399 70 288 757 111,670 112,427 1,314 — Agricultural non-real estate 530 67 510 1,107 35,220 36,327 762 — Total $ 8,559 $ 3,082 $ 5,505 $ 17,146 $ 982,287 $ 999,433 $ 7,354 $ 736 At March 31, 2019 , the Company has identified impaired loans of $50,129 , consisting of $9,984 TDR loans, the carrying amount of purchased credit impaired loans of $22,817 and $17,328 of substandard non-TDR loans. The $50,129 total of impaired loans includes $7,483 of performing TDR loans. At December 31, 2018 , the Company has identified impaired loans of $47,334 , consisting of $8,722 TDR loans, the carrying amount of purchased credit impaired loans of $24,816 and $13,796 of substandard non-TDR loans. The $47,334 total of impaired loans includes $6,055 of performing TDR loans. A loan is identified as impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. Performing TDRs consist of loans that have been modified and are performing in accordance with the modified terms for a sufficient length of time, generally six months, or loans that were modified on a proactive basis. A summary of the Company’s impaired loans as of March 31, 2019 and December 31, 2018 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2019 With No Related Allowance Recorded: Residential real estate $ 7,632 $ 7,632 $ — $ 8,252 $ 156 Commercial/agriculture real estate 24,515 24,515 — 26,683 500 Consumer non-real estate 275 275 — 250 4 Commercial/agricultural non-real estate 13,228 13,228 — 10,064 236 Total $ 45,650 $ 45,650 $ — $ 45,249 $ 896 With An Allowance Recorded: Residential real estate $ 2,431 $ 2,431 $ 268 $ 1,882 $ 26 Commercial/agriculture real estate 1,811 1,811 403 1,395 5 Consumer non-real estate 115 115 36 131 2 Commercial/agricultural non-real estate 122 122 32 74 — Total $ 4,479 $ 4,479 $ 739 $ 3,482 $ 33 March 31, 2019 Totals: Residential real estate $ 10,063 $ 10,063 $ 268 $ 10,134 $ 182 Commercial/agriculture real estate 26,326 26,326 403 28,078 505 Consumer non-real estate 390 390 36 381 6 Commercial/agricultural non-real estate 13,350 13,350 32 10,138 236 Total $ 50,129 $ 50,129 $ 739 $ 48,731 $ 929 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2018 With No Related Allowance Recorded: Residential real estate $ 8,873 $ 8,873 $ — $ 7,915 $ 88 Commercial/agriculture real estate 28,850 28,850 — 19,673 304 Consumer non-real estate 226 226 — 226 4 Commercial/agricultural non-real estate 6,900 6,900 — 4,522 105 Total $ 44,849 $ 44,849 $ — $ 32,336 $ 501 With An Allowance Recorded: Residential real estate $ 1,332 $ 1,332 $ 156 $ 1,280 $ 17 Commercial/agriculture real estate 979 979 25 820 — Consumer non-real estate 147 147 37 154 1 Commercial/agricultural non-real estate 27 27 9 73 1 Total $ 2,485 $ 2,485 $ 227 $ 2,327 $ 19 December 31, 2018 Totals: Residential real estate $ 10,205 $ 10,205 $ 156 $ 9,195 $ 105 Commercial/agriculture real estate 29,829 29,829 25 20,493 304 Consumer non-real estate 373 373 37 380 5 Commercial/agricultural non-real estate 6,927 6,927 9 4,595 106 Total $ 47,334 $ 47,334 $ 227 $ 34,663 $ 520 Troubled Debt Restructuring – A TDR includes a loan modification where a borrower is experiencing financial difficulty and the Bank grants a concession to that borrower that the Bank would not otherwise consider except for the borrower’s financial difficulties. Concessions include an extension of loan terms, renewals of existing balloon loans, reductions in interest rates and consolidating existing Bank loans at modified terms. A TDR may be either on accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. If a TDR is placed on nonaccrual status, it remains there until a sufficient period of performance under the restructured terms has occurred at which time it is returned to accrual status. There were 5 delinquent TDRs greater than 60 days past due with a recorded investment of $572 at March 31, 2019 , compared to 7 such loans with a recorded investment of $1,211 at December 31, 2018 . Following is a summary of TDR loans by accrual status as of March 31, 2019 and December 31, 2018 . March 31, 2019 December 31, 2018 Troubled debt restructure loans: Accrual status $ 7,483 $ 6,055 Non-accrual status 2,501 2,667 Total $ 9,984 $ 8,722 There were no TDR commitments or unused lines of credit meeting our TDR criteria as of March 31, 2019 . The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three months ended March 31, 2019 and December 31, 2018 : Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended March 31, 2019 TDRs: Residential real estate 3 $ — $ — $ 171 $ — $ 171 $ 171 $ — Commercial/Agricultural real estate 3 — — 1,190 — 1,190 1,190 — Consumer non-real estate — — — — — — — — Commercial/Agricultural non-real estate 2 70 — 397 — 467 467 — Totals 8 $ 70 $ — $ 1,758 $ — $ 1,828 $ 1,828 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended December 31, 2018 TDRs: Residential real estate 4 $ 240 $ — $ — $ — $ 240 $ 240 $ — Commercial/Agricultural real estate 2 — 581 — 21 602 602 — Consumer non-real estate — — — — — — — — Commercial/Agricultural non-real estate 1 24 — — — 24 24 — Totals 7 $ 264 $ 581 $ — $ 21 $ 866 $ 866 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of March 31, 2019 and December 31, 2018 , was as follows: March 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 37 $ 3,454 41 $ 4,103 Commercial/Agricultural real estate 17 3,454 19 2,787 Consumer non-real estate 11 90 13 99 Commercial/Agricultural non-real estate 3 485 10 1,733 Total troubled debt restructurings 68 $ 7,483 83 $ 8,722 The following table provides information related to restructured loans that were considered in default as of March 31, 2019 and December 31, 2018 : March 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 6 $ 439 7 $ 785 Commercial/Agricultural real estate 3 464 4 577 Consumer non-real estate — — — — Commercial/Agricultural non-real estate 9 1,598 8 1,305 Total troubled debt restructurings 18 $ 2,501 19 $ 2,667 Included above are eight TDR loans that became in default during the three months ended March 31, 2019 . All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: March 31, 2019 Accountable for under ASC 310-30 (Purchased Credit Impaired "PCI" loans) Outstanding balance $ 26,924 Carrying amount $ 22,800 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 332,032 Carrying amount $ 329,080 Total acquired loans Outstanding balance $ 358,956 Carrying amount $ 351,880 The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-20: March 31, 2019 Balance at beginning of period $ 3,163 Acquisitions — Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (194 ) Balance at end of period $ 2,969

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
MORTGAGE SERVICING RIGHTS	MORTGAGE SERVICING RIGHTS Mortgage servicing rights-- Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid balances of these loans as of March 31, 2019 and December 31, 2018 were $517,746 and $518,476 , respectively, and consisted of one to four family residential real estate loans. These loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and the Federal National Mortgage Association. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $5,030 and $3,182 , at March 31, 2019 and December 31, 2018 , respectively. Mortgage servicing rights activity for the periods ended March 31, 2019 and December 31, 2018 were as follows: Three Months Ended Three Months Ended March 31, 2019 December 31, 2018 Balance at beginning of period $ 4,486 $ 1,840 MSR asset acquired — 2,721 Increase in MSR assets resulting from transfers of financial assets 129 100 Amortization during the period (191 ) (175 ) Valuation allowance at end of period — — Net book value at end of period $ 4,424 $ 4,486 Fair value of MSR asset at end of period $ 4,705 $ 5,214 Residential mortgage loans serviced for others $ 517,746 $ 518,476 Net book value of MSR asset to loans serviced for others 0.86 % 0.87 %

LEASES

LEASES	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
LEASES	LEASES We have operating leases for our corporate offices ( 1 ), bank branch offices ( 9 ), other production offices ( 1 ) and certain office equipment. Our leases have remaining lease terms of 1.75 to 9.5 years, some of which include options to extend the leases for up to 5 years. As of March 31, 2019, we have no additional lease commitments that have not yet commenced. As of and for the three months ended March 31, 2019 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 239 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 158 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 5,043 Operating lease liabilities $ 5,104 Weighted average remaining lease term in years; operating leases 7.02 Weighted average discount rate; operating leases 3.05 % Cash obligations under lease contracts are as follows: Fiscal years ending December 31, 2019 $ 684 2020 871 2021 721 2022 669 2023 589 Thereafter 2,159 Total $ 5,693

FEDERAL HOME LOAN BANK ADVANCES

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	3 Months Ended
	Mar. 31, 2019
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank advances and other borrowings at March 31, 2019 and December 31, 2018 is as follows: March 31, 2019 December 31, 2018 Advances from FHLB: Fixed rates $ 86,000 $ 43,000 Overnight borrowings 37,000 67,000 Total FHLB advances 123,000 110,000 Less: unamortized discount on acquired borrowings $ (172 ) (187 ) Net FHLB advances 122,828 $ 109,813 Other borrowings: Senior notes: Variable rate due in August 2030 $ 10,000 10,000 Subordinated notes: 6.75% due August 2027, variable rate commencing August 2022 15,000 15,000 Less: unamortized debt issuance costs (325 ) (353 ) Total other borrowings $ 24,675 $ 24,647 Totals $ 147,503 $ 134,460 Federal Home Loan Bank Advances and Irrevocable Standby Letters of Credit The Bank had an outstanding balance of $37,000 with a rate of 2.64% on the FHLB variable rate overnight borrowings at March 31, 2019 . Short-term fixed rate FHLB advances of $75,000 mature on various dates through 2019. The Bank acquired one $11,000 long-term FHLB note as a result of the United Bank acquisition, with a 2.45% rate and February 1, 2022 maturity date. Each Federal Home Loan Bank advance is payable at the maturity date, with a prepayment penalty for fixed rate advances. The FHLB variable rate open line of credit and fixed rate advances are secured by $842,603 of real estate and commercial and industrial loans. The Bank has an irrevocable Standby Letter of Credit Master Reimbursement Agreement with the Federal Home Loan Bank. This irrevocable standby letter of credit ("LOC") is supported by loan collateral as an alternative to directly pledging investment securities on behalf of a municipal customer as collateral for their interest bearing deposit balances. These balances were $117,339 and $87,359 at March 31, 2019 and December 31, 2018, respectively. At March 31, 2019 , the Bank’s available and unused portion of this borrowing arrangement was approximately $275,922 compared to $178,620 as of December 31, 2018. Maximum month-end amounts outstanding under this borrowing agreement were $122,828 and $109,813 during the three months ended March 31, 2019 and December 31, 2018, respectively. Senior Notes and Revolving Line of Credit On August 1, 2018, the Company entered into a credit agreement, consisting of a $10,000 term note and a $7,500 revolving note. The term note matures on August 1, 2030, and bears interest at variable interest rates based on the U.S. Prime Rate, and are payable in accordance with the terms of the credit agreement . The contractual interest rate for the term note was 4.75% during the three-months ended March 31, 2019 . At March 31, 2019 , there were no borrowings outstanding on the revolving note. Subordinated Notes On August 10, 2017, the Company entered into subordinated note agreements totaling $15,000 , maturing on August 10, 2027. The subordinated notes are unsecured and are subordinate to the claims of other creditors of the Company. The subordinated notes mature in August 2027, and convert to variable interest rate notes in August 2022. These notes provide for an annual fixed interest rate for the first five years of 6.75% . After the fixed interest period and through maturity, the interest rate will be reset quarterly to equal the three-month LIBOR rate, plus 4.90% . Interest on the Notes will be payable quarterly in arrears on March 31, June 30, September 30 and December 31 of each year through the maturity date. Debt Issuance Costs The unamortized amount of debt issuance costs was $325 and $353 at March 31, 2019 and December 31, 2018, respectively. These debt issuance costs are included in other borrowings on the consolidated balance sheet. Maturities of FHLB advances and other borrowings are as follows: Fiscal years ending December 31, 2019 $ 112,000 2020 — 2021 — 2022 10,828 2023 — Thereafter 24,675 $ 147,503

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION In February 2005, the Company’s stockholders approved the Company’s 2004 Recognition and Retention Plan. This plan provides for the grant of up to 113,910 shares of the Company’s common stock to eligible participants under this plan. As of March 31, 2019 , 113,910 restricted shares under this plan were granted. In February 2005, the Company’s stockholders also approved the Company’s 2004 Stock Option and Incentive Plan. This plan provides for the grant of nonqualified and incentive stock options and stock appreciation rights to eligible participants under the plan. The plan provides for the grant of awards for up to 284,778 shares of the Company’s common stock. At March 31, 2019 , 284,778 options had been granted under this plan to eligible participants. This plan was terminated on January 18, 2018. In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan. The aggregate number of shares of common stock reserved and available for issuance under the 2008 Equity Incentive Plan is 597,605 shares. Under this Plan, the Compensation Committee may grant stock options and stock appreciation rights that, upon exercise, result in the issuance of 426,860 shares of the Company’s common stock. The Committee may also grant shares of restricted stock and restricted stock units for an aggregate of 170,745 shares of Company common stock under this plan. As of March 31, 2019 , 89,183 restricted shares under this plan were granted. As of March 31, 2019 , 181,000 options had been granted to eligible participants. As of January 18, 2018, no new awards will be granted under the 2008 Equity Incentive Plan. Restricted shares granted to date under the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan were awarded at no cost to the employee and vest pro rata over a two to five -year period from the grant date, as determined by the Board of Directors at issuance. Options granted to date under these plans vest pro rata over a five -year period from the grant date. Unexercised, nonqualified stock options expire within 15 years of the grant date and unexercised incentive stock options expire within 10 years of the grant date. On March 27, 2018, the stockholders of Citizens Community Bancorp, Inc. approved the 2018 Equity Incentive Plan at the 2018 Annual Meeting of Stockholders. The aggregate number of shares of common stock reserved and available for issuance under the 2018 Equity Incentive Plan is 350,000 shares. As of March 31, 2019 , 52,068 restricted shares had been granted under this plan. As of March 31, 2019 , no stock options had been granted under this plan. Compensation expense related to restricted stock awards from these plans was $140 for the three months ended March 31, 2019 , compared to $67 for the three months ended March 31, 2018 . Restricted Common Stock Award March 31, 2019 December 31, 2018 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 75,407 $ 13.24 52,172 $ 13.29 Granted 10,847 11.60 27,514 13.15 Vested (4,185 ) 11.32 (4,279 ) 13.30 Forfeited (958 ) 13.92 — — Unvested and outstanding at end of year 81,111 $ 13.00 75,407 $ 13.24 The Company accounts for stock-based employee compensation related to the Company’s 2004 Stock Option and Incentive Plan and the 2008 Equity Incentive Plan using the fair-value-based method. Accordingly, management records compensation expense based on the value of the award as measured on the grant date and then the Company recognizes that cost over the vesting period for the award. The compensation cost recognized for stock-based employee compensation related to these plans for the three month period ended March 31, 2019 was $4 . The compensation cost recognized for stock-based employee compensation related to these plans for the three month period ended March 31, 2018 , was $(5) . Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value March 31, 2019 Outstanding at beginning of year 108,930 $ 10.15 Granted — — Exercised (27,430 ) 7.09 Forfeited or expired (800 ) 13.76 Outstanding at end of year 80,700 $ 11.15 7.28 Exercisable at end of year 33,900 $ 10.24 6.76 $ 57 Fully vested and expected to vest 80,700 $ 11.15 7.28 $ 63 December 31, 2018 Outstanding at beginning of year 121,670 $ 9.82 Granted — — Exercised (12,740 ) 7.04 Forfeited or expired — — Outstanding at end of year 108,930 $ 10.15 5.82 Exercisable at end of year 56,230 $ 8.83 4.01 $ 116 Fully vested and expected to vest 108,930 $ 10.15 5.82 $ 82 Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan for the three month periods follows: March 31, 2019 December 31, 2018 Intrinsic value of options exercised $ 126 $ 81 Cash received from options exercised $ 195 $ 90 Tax benefit realized from options exercised $ — $ — Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the Company’s 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan: 2019 2018 Dividend yield NA NA Risk-free interest rate NA NA Weighted average expected life (years) NA NA Expected volatility NA NA

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	FAIR VALUE ACCOUNTING ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The statement describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The fair value of securities available for sale is determined by obtaining market price quotes from independent third parties wherever such quotes are available (Level 1 inputs); or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). Where such quotes are not available, the Company utilizes independent third party valuation analysis to support the Company’s estimates and judgments in determining fair value (Level 3 inputs). Assets Measured on a Recurring Basis The following tables present the financial instruments measured at fair value on a recurring basis as of March 31, 2019 and December 31, 2018 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2019 Investment securities: U.S. government agency obligations $ 52,066 $ — $ 52,066 $ — Obligations of states and political subdivisions 33,415 — 33,415 — Mortgage-backed securities 44,564 — 44,564 — Agency Securities — — — — Corporate debt securities 6,375 — 6,375 — Corporate asset based securities 23,781 — 23,781 — Total $ 160,201 $ — $ 160,201 $ — December 31, 2018 Investment securities: U.S. government agency obligations $ 45,298 $ — $ 45,298 $ — Obligations of states and political subdivisions 34,728 — 34,728 — Mortgage-backed securities 41,350 — 41,350 — Agency securities 148 — 148 — Corporate debt securities 6,305 — 6,305 — Total $ 146,725 $ — $ 146,725 $ — Assets Measured on Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of March 31, 2019 and December 31, 2018 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2019 Foreclosed and repossessed assets, net $ 2,100 $ — $ — $ 2,100 Impaired loans with allocated allowances 4,479 — — 4,479 Mortgage servicing rights 4,705 — — 4,705 Total $ 11,284 $ — $ — $ 11,284 December 31, 2018 Foreclosed and repossessed assets, net $ 2,570 $ — $ — $ 2,570 Impaired loans with allocated allowances 2,485 — — 2,485 Mortgage servicing rights 5,214 — — 5,214 Total $ 10,269 $ — $ — $ 10,269 The fair value of impaired loans referenced above was determined by obtaining independent third party appraisals and/or internally developed collateral valuations to support the Company’s estimates and judgments in determining the fair value of the underlying collateral supporting impaired loans. The fair value of foreclosed and repossessed assets was determined by obtaining market price valuations from independent third parties wherever such quotes were available for other collateral owned. The Company utilized independent third party appraisals to support the Company’s estimates and judgments in determining fair value for other real estate owned. The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at March 31, 2019 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range March 31, 2019 Foreclosed and repossessed assets, net $ 2,100 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 4,479 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,705 Discounted cash flows Discounted rates 9.5% - 12.5% December 31, 2018 Foreclosed and repossessed assets, net $ 2,570 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 2,485 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 5,214 Discounted cash flows Discounted rates 9.5% - 12.5% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes. Fair Values of Financial Instruments ASC 825-10 and ASC 270-10, Interim Disclosures about Fair Value Financial Instruments , require disclosures about fair value financial instruments and significant assumptions used to estimate fair value. The estimated fair values of financial instruments not previously disclosed are determined as follows: Cash and Cash Equivalents Due to their short-term nature, the carrying amounts of cash and cash equivalents are considered to be a reasonable estimate of fair value and represents a level 1 measurement. Other Interest-Bearing Deposits Fair value of interest bearing deposits is estimated using a discounted cash flow analysis based on current interest rates being offered by instruments with similar terms and represents a level 2 measurement. Equity securities with readily determinable fair value Equity securities with readily determinable fair value are comprised of Federal Agricultural Mortgage Corp. Class C stock carried at fair value and represents a level 1 measurement. Non-marketable Equity Securities, at cost Non-marketable equity securities are comprised of Federal Home Loan Bank stock and Federal Reserve Bank stock carried at cost, which are their redeemable fair values since the market for each category of this stock is restricted and represents a level 1 measurement. Loans Receivable, net Fair value is estimated for portfolios of loans with similar financial characteristics. Loans are segregated by type such as real estate, C&I and consumer. The fair value of loans is calculated by discounting scheduled cash flows through the estimated maturity date using market discount rates reflecting the credit and interest rate risk inherent in the loan. The estimate of maturity is based on the Bank’s repayment schedules for each loan classification. The fair value of variable rate loans approximates carrying value. The net carrying value of the loans acquired through the CBN, WFC and United Bank acquisition approximates the fair value of the loans at March 31, 2019 . The fair value of loans is considered to be a level 3 measurement. Loans Held for Sale Fair values are based on quoted market prices of similar loans sold on the secondary market. Mortgage Servicing Rights Fair values are estimated using discounted cash flows based on current market rates and conditions. Impaired Loans (carried at fair value) Impaired loans are loans in which the Company has measured impairment, generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. Foreclosed Assets (carried at fair value) Foreclosed assets are the only non-financial assets valued on a non-recurring basis which are held by the Company at fair value, less cost to sell. At foreclosure or repossession, if the fair value, less estimated costs to sell, of the collateral acquired (real estate, vehicles, equipment) is less than the Company’s recorded investment in the related loan, a write-down is recognized through a charge to the allowance for loan losses. Additionally, valuations are periodically performed by management and any subsequent reduction in value is recognized by a charge to income. The fair value of foreclosed assets held-for-sale is estimated using Level 3 inputs based on observable market data. Accrued Interest Receivable and Payable Due to their short-term nature, the carrying amounts of accrued interest receivable and payable are considered to be a reasonable estimate of fair value and represents a level 1 measurement. Deposits The fair value of deposits with no stated maturity, such as demand deposits, savings accounts, and money market accounts, is the amount payable on demand at the reporting date and represents a level 1 measurement. The fair value of fixed rate certificate accounts is calculated by using discounted cash flows applying interest rates currently being offered on similar certificates and represents a level 3 measurement. The net carrying value of fixed rate certificate accounts acquired through the CBN acquisition approximates the fair value of the certificates at March 31, 2019 and represents a level 3 measurement. Federal Home Loan Bank ("FHLB") Advances The fair value of long-term borrowed funds is estimated using discounted cash flows based on the Bank’s current incremental borrowing rates for similar borrowing arrangements. The carrying value of short-term borrowed funds approximates their fair value and represents a level 2 measurement. Off-Balance Sheet Instruments The fair value of off-balance sheet commitments would be estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements, the current interest rates, and the present creditworthiness of the customers. Since this amount is immaterial to the Company’s consolidated financial statements, no amount for fair value is presented. The table below represents what we would receive to sell an asset or what we would have to pay to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: March 31, 2019 December 31, 2018 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level I) $ 41,358 $ 41,358 $ 45,778 $ 45,778 Other interest-bearing deposits (Level II) 6,235 6,204 7,460 6,704 Securities available for sale "AFS" See above 160,201 160,201 146,725 146,725 Securities held to maturity "HTM" (Level II) 4,711 4,785 4,850 4,872 Equity securities with readily determinable fair value (Level I) 182 182 — — Non-marketable equity securities, at cost (Level I) 11,206 11,206 11,261 11,261 Loans receivable, net (Level III) 1,010,971 1,010,326 984,952 988,072 Loans held for sale (Level II) 1,231 1,231 1,927 1,927 Mortgage servicing rights (Level III) 4,424 4,705 4,486 5,214 Accrued interest receivable (Level 1) 4,369 4,369 4,307 4,307 Financial liabilities: Deposits (Level III) $ 1,030,649 $ 1,029,906 $ 1,007,512 $ 1,005,488 FHLB advances (Level II) 122,828 122,838 109,813 109,665 Other borrowings (Level I) 24,675 24,675 24,647 24,647 Other liabilities (Level I) 9,473 9,473 7,359 7,359 Accrued interest payable (Level II) 585 585 406 406

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the tax effects allocated to each component of other comprehensive income for the three months ended March 31, 2019 and 2018: 2019 2018 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the period $ 1,570 $ (432 ) $ 1,137 $ (1,445 ) $ 390 $ (1,055 ) Reclassification adjustment for gains (losses) included in net income 37 (10 ) 27 (21 ) 5 (16 ) Reclassification of certain deferred tax effects (1) — — — (137 ) — (137 ) Adoption of ASU 2016-01; Equity securities (62 ) 17 (45 ) — — — Other comprehensive income (loss) $ 1,545 $ (425 ) $ 1,119 $ (1,603 ) $ 395 $ (1,208 ) (1) Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 1. The changes in the accumulated balances for each component of other comprehensive income (loss) for the three months ended December 31, 2018 and the three months ended March 31, 2019 were as follows: Unrealized Gains (Losses) on Securities Other Accumulated Comprehensive Income (Loss) Balance, October 1, 2018 $ (2,706 ) $ (2,706 ) Current year-to-date other comprehensive loss, net of tax 865 865 Ending balance, three months ended December 31, 2018 $ (1,841 ) $ (1,841 ) Current year-to-date other comprehensive loss, net of tax 1,119 1,119 Ending balance, March 31, 2019 $ (722 ) $ (722 ) Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2019 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Gain on equity securities $ 37 Gain on investment securities Tax Effect (10 ) Provision for income taxes Total reclassifications for the period $ 27 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income for the three months ended March 31, 2018 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ (21 ) Net loss on investment securities Tax Effect 5 Benefit for income taxes Total reclassifications for the period $ (16 ) Net loss attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR_2

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates – Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, mortgage servicing rights, foreclosed and repossessed assets, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets, stock-based compensation and long-lived assets, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include, but are not limited to: those items described under the caption, "Risk Factors" in Item 1A in our transition report on Form 10-K for the transition period from October 1, 2018 to December 31, 2018, filed with the SEC on March 8, 2019, external market factors such as market interest rates and unemployment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period.
Investment Securities; Held to Maturity and Available for Sale	Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company's intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders' equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company's consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax
Non-marketable Equity Securities	Non-marketable Equity Securities — Non-marketable equity securities are comprised of Federal Home Loan Bank (FHLB) stock and Federal Reserve Bank (FRB) stock, and are carried at cost. The Bank is a member of the FHLB system. Members are required to own a certain amount of FHLB stock based on the Bank’s level of borrowings from the FHLB and other factors, and may invest in additional amounts of FHLB stock. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on the ultimate recovery of par value. The determination of whether a decline affects the ultimate recovery is influenced by criteria such as: (1) the significance of the decline in net assets of the FHLB as compared to the capital stock amount and length of time a decline has persisted; (2) the impact of legislative and regulatory changes on the FHLB; and (3) the liquidity position of the FHLB. Cash dividends are reported as income. FHLB stock is evaluated quarterly for impairment. Quarterly cash dividends are paid on FHLB stock owned by members as a condition for required membership and also paid on stock owned by members based on activity. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. As a National Banking Association, the Bank must be a member of the Federal Reserve system. Each member bank is required to subscribe to Federal Reserve Stock in an amount equal to 6 percent of its capital and surplus. Although the par value of the stock is $100 per share, banks (including the Bank) pay only $50 per share at the time of purchase, with the understanding that the other half of the subscription amount is subject to call at any time. Dividends are paid at the statutory rate of 6 percent per annum, or $1.50 per share semi-annually on the last business day of June and December.
Loans	Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, and net of deferred loan fees and costs, and non-accretable discount on purchased of credit impaired loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial/agricultural non-real estate loans past due 90 days or more; • Closed end consumer non-real estate loans past due 120 days or more; and • Residential real estate loans and open ended consumer non-real estate loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Residential real estate loans and open ended consumer non-real estate loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate and non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. All TDRs are individually evaluated for impairment. See Note 4, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR's or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan's estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures.
Acquired Loans	Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for credit losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include; loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable yield is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. For all acquired loans, the outstanding loan balances less any related accretable yield and/or non-accretable difference is referred to as the loans' carrying amount.
Loans Held for Sale	Loans Held for Sale — Loans held for sale are those loans the Company has the intent to sell in the foreseeable future. They are carried at the lower of aggregate cost or fair value. Gains and losses on sales of loans are recognized at settlement dates, and are determined by the difference between the sales proceeds and the carrying value of the loans after allocating costs to servicing rights retained. All sales are made without recourse. Interest rate lock commitments on mortgage loans to be funded and sold are valued at fair value, and are included in other assets or liabilities, if material.
Mortgage Servicing Rights	Mortgage Servicing Rights- Mortgage servicing rights ("MSR") assets result as the Company sells loans to investors in the secondary market and retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed at least annually for impairment; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs.
Foreclosed and Repossessed Assets, net	Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a write-down is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other in the Consolidated Statements of Operations.
Transfers of financial assets	Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.
Goodwill and other intangible assets	Goodwill and other intangible assets- The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, "Intangibles - Goodwill and Other." The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. The Company amortizes acquired intangible assets with definite useful economic lives over their useful economic lives utilizing the straight-line method. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. The Company does not amortize goodwill and any acquired intangible asset with an indefinite useful economic life, but reviews them for impairment at a reporting unit level on an annual basis, or when events or changes in circumstances indicate that the carrying amounts may be impaired. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of December 31, 2018 which is related to its banking activities. The Company has performed the required goodwill impairment test and has determined that goodwill was not impaired as of December 31, 2018.
Leases	Leases - We determine if an arrangement is a lease at inception. All of our existing leases have been determined to be operating leases under ASC 842. Right-of-use (“ROU”) assets are included in other assets in our consolidated balance sheets. Operating lease liabilities are included in other liabilities in our consolidated balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date, based on the present value of lease payments over the lease term. As none of our existing leases provide an implicit rate, we use our incremental borrowing rate, based on information available at commencement date, in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease, when it is reasonably certain that we will exercise that option. Lease expense is recognized based on the total contractually required lease payments, over the term of the lease, on a straight-line basis.
Income Taxes	Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. The Tax Cuts and Jobs Act of 2017 ("the Tax Act"), enacted on December 22, 2017, reduces corporate Federal income tax rates for the Company from 34% to 24.5% for 2018, and 21% for 2019. GAAP requires the impact of the provisions of the Tax Act be accounted for in the period of enactment. At December 31, 2017, we had not completed our accounting for the tax effects of enactment of the Tax Act; however, in certain cases, as described below, we made a reasonable estimate and continue to account for those items based on our existing accounting under ASC 740, Income Taxes, and the provisions of the tax laws that were in effect immediately prior to enactment. The Company revalued its net deferred tax assets to account for the future impact of lower corporate taxes. For the items for which we were able to determine a reasonable estimate, we recorded an increased provisional amount of income tax expense of $275 in December 2017, related to the revaluation of the deferred tax assets to both the revaluation of timing differences and the unrealized loss on securities. In the fourth quarter of fiscal 2018, based on updated information obtained in connection with the filing of our tax return and analysis of our net deferred tax asset both from the return and 2018 tax provisions, we finalized the tax analysis and recorded an additional $63 of expense, or a net increase in our tax provision for the year of $338 related to the Tax Act. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carry forward periods, any experience with utilization of operating loss and tax credit carry forwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance.
Revenue Recognition	Revenue Recognition - The Company recognizes revenue in the consolidated statements of operations as performance obligations are met and when collectability is reasonably assured. The primary source of revenue is interest income from interest earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest earning assets is based upon formulas from underlying loan agreements, securities contracts or other similar contracts. Non-interest income is recognized on the accrual basis of accounting as performance obligations are met or as transactions occur. Non-interest income includes fees from brokerage and advisory service, deposit accounts, merchant services, ATM and debit card fees, mortgage banking activities, and other miscellaneous services and transactions. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Company also receives contingent commissions from insurance companies which are based on the overall profitability of their relationship based primarily on the loss experience of the insurance placed by the Company. Contingent commissions from insurance companies are recognized when determinable. Commission revenue is included in other non-interest income in the consolidated statement of operations.
Earnings Per Share	Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company's stock price on the reporting date.
Operating Segments	Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment.
Reclassifications	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements— The Financial Accounting Standards Board (FASB) issues Accounting Standards Updates (ASUs) to the FASB Accounting Standards Codification (ASC). This section provides a summary description of recent ASUs that have significant implications (elected or required) within the consolidated financial statements, or that management expects may have a significant impact on financial statements issued in the near future. Recent Accounting Pronouncements—Adopted ASU 2016-01; Recognition and Measurement of Financial Assets and Liabilities— The guidance requires certain equity investments to be measured at fair value, with changes in fair value recognized in net income. The Company’s adoption of ASU 2016-01 as of January 1, 2019, constitutes a change in accounting principle. The Company recorded a cumulative effect adjustment to retained earnings of $45 as of January 1, 2019, as a result of implementing this new accounting standard. ASU 2016-02; Leases (Topic 842)— The ASU changed current GAAP by requiring that lease assets and liabilities arising from operating leases be recognized on the balance sheet. In July 2018, the FASB issued ASU 2018-10 and ASU 2018-11, Codification Improvements to Topic 842, Leases, amending various aspects of Topic 842. Topic 842 does not significantly change the recognition, measurement and presentation of expenses and cash flows arising from a lease by a lessee from current U.S. GAAP. For leases with a term of 12 months or less, a lessee would be permitted to make an accounting policy election, by class of underlying asset, not to recognize lease assets and liabilities. Topic 842 became effective for the Company for annual and interim periods beginning in the first quarter 2019. The Company leases (1) 10 branch locations, (2) its corporate offices (3) 1 production office and ( 4 ) office equipment under operating leases that resulted in the recognition of right-of-use assets and corresponding lease liabilities of approximately $5,000 on the consolidated balance sheet under Topic 842. Adoption of Topic 842 did not have a material impact on the Company’s consolidated statement of operations. Management adopted the guidance on January 1, 2019, and elected certain practical expedients offered by the FASB, including foregoing the restatement of comparative periods upon adoption. Management also excluded short-term leases from the recognition of right-of-use asset and lease liabilities. Additionally, the Company elected the transition relief allowed by FASB in foregoing reassessment of the following: whether any existing contracts were or contained leases, the classification of existing leases, and the determination of initial direct costs for existing leases. See Note 5 for additional detail. ASU 2014-09; Revenue from Contracts with Customers (Topic 606)— Under the ASU, as modified by subsequent ASUs, revenue is recognized when a customer obtains control of promised services in an amount that reflects the consideration the entity expects to receive in exchange for those services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company applied the five-step method outlined in the ASU to all revenue streams scoped-in by the ASU and elected the modified retrospective implementation method. Substantially all of the Company’s interest income and certain noninterest income were not impacted by the adoption of this ASU because the revenue from those contracts with customers is covered by other guidance in U.S. GAAP. The Company’s largest sources of noninterest revenue which are subject to the guidance include fees and service charges on loan and deposit accounts and interchange revenue from debit card transactions. ASU 2014-08, as amended, became effective for the Company’s annual and interim periods beginning in the first quarter 2019. Adoption of ASU 2014-09 did not have a material impact on the Company’s consolidated financial statements as the change in the timing and pattern of the Company’s revenue recognition related to scoped-in noninterest income recognized under the newly issued ASU is consistent with the current applicable accounting guidance. The Company has made all required additional disclosures related to non-interest income in the consolidated financial statements, primarily in Note 1-Nature of Business and Summary of Significant Accounting Policies. Recently Issued, But Not Yet Effective Accounting Pronouncements ASU 2017-04; Intangibles--Goodwill and Other (Topic 350)-- The ASU simplifies the accounting for goodwill impairment. This guidance, among other things, removes step two of the goodwill impairment test thus eliminating the need to determine the fair value of individual assets and liabilities of the reporting unit. Upon adoption of this ASU, goodwill impairment will be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. This may result in either greater or less impairment being recognized than under current guidance. This Update will become effective for the Company’s annual goodwill impairment tests beginning in the first quarter 2020. The Company does not expect adoption of this ASU to have a material impact on its consolidated financial statements. ASU 2016-13; Financial Instruments-Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments-- The ASU changes accounting for credit losses on loans receivable and debt securities from an incurred loss methodology to an expected credit loss methodology. Among other things, ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Accordingly, ASU 2016-13 requires the use of forward-looking information to form credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, though the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, ASU 2016-13 amends the accounting for credit losses on debt securities and purchased financial assets with credit deterioration. The amendments in ASU 2016-13 will be effective for the Company beginning in the first quarter 2020. Earlier adoption is permitted; however, the Company does not currently plan to adopt the ASU early. Management is assessing alternative loss estimation methodologies and the Company’s data and system needs in order to evaluate the impact that adoption of this standard will have on the Company’s financial condition and results of operations. The Company will record the effect of implementing this ASU through a cumulative-effect adjustment through retained earnings as of the beginning of the reporting period in which the ASU is effective, which will be March 31, 2020.
Fair Value Measurement	Fair Values of Financial Instruments ASC 825-10 and ASC 270-10, Interim Disclosures about Fair Value Financial Instruments , require disclosures about fair value financial instruments and significant assumptions used to estimate fair value. The estimated fair values of financial instruments not previously disclosed are determined as follows: Cash and Cash Equivalents Due to their short-term nature, the carrying amounts of cash and cash equivalents are considered to be a reasonable estimate of fair value and represents a level 1 measurement. Other Interest-Bearing Deposits Fair value of interest bearing deposits is estimated using a discounted cash flow analysis based on current interest rates being offered by instruments with similar terms and represents a level 2 measurement. Equity securities with readily determinable fair value Equity securities with readily determinable fair value are comprised of Federal Agricultural Mortgage Corp. Class C stock carried at fair value and represents a level 1 measurement. Non-marketable Equity Securities, at cost Non-marketable equity securities are comprised of Federal Home Loan Bank stock and Federal Reserve Bank stock carried at cost, which are their redeemable fair values since the market for each category of this stock is restricted and represents a level 1 measurement. Loans Receivable, net Fair value is estimated for portfolios of loans with similar financial characteristics. Loans are segregated by type such as real estate, C&I and consumer. The fair value of loans is calculated by discounting scheduled cash flows through the estimated maturity date using market discount rates reflecting the credit and interest rate risk inherent in the loan. The estimate of maturity is based on the Bank’s repayment schedules for each loan classification. The fair value of variable rate loans approximates carrying value. The net carrying value of the loans acquired through the CBN, WFC and United Bank acquisition approximates the fair value of the loans at March 31, 2019 . The fair value of loans is considered to be a level 3 measurement. Loans Held for Sale Fair values are based on quoted market prices of similar loans sold on the secondary market. Mortgage Servicing Rights Fair values are estimated using discounted cash flows based on current market rates and conditions. Impaired Loans (carried at fair value) Impaired loans are loans in which the Company has measured impairment, generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. Foreclosed Assets (carried at fair value) Foreclosed assets are the only non-financial assets valued on a non-recurring basis which are held by the Company at fair value, less cost to sell. At foreclosure or repossession, if the fair value, less estimated costs to sell, of the collateral acquired (real estate, vehicles, equipment) is less than the Company’s recorded investment in the related loan, a write-down is recognized through a charge to the allowance for loan losses. Additionally, valuations are periodically performed by management and any subsequent reduction in value is recognized by a charge to income. The fair value of foreclosed assets held-for-sale is estimated using Level 3 inputs based on observable market data. Accrued Interest Receivable and Payable Due to their short-term nature, the carrying amounts of accrued interest receivable and payable are considered to be a reasonable estimate of fair value and represents a level 1 measurement. Deposits The fair value of deposits with no stated maturity, such as demand deposits, savings accounts, and money market accounts, is the amount payable on demand at the reporting date and represents a level 1 measurement. The fair value of fixed rate certificate accounts is calculated by using discounted cash flows applying interest rates currently being offered on similar certificates and represents a level 3 measurement. The net carrying value of fixed rate certificate accounts acquired through the CBN acquisition approximates the fair value of the certificates at March 31, 2019 and represents a level 3 measurement. Federal Home Loan Bank ("FHLB") Advances The fair value of long-term borrowed funds is estimated using discounted cash flows based on the Bank’s current incremental borrowing rates for similar borrowing arrangements. The carrying value of short-term borrowed funds approximates their fair value and represents a level 2 measurement. Off-Balance Sheet Instruments The fair value of off-balance sheet commitments would be estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements, the current interest rates, and the present creditworthiness of the customers. Since this amount is immaterial to the Company’s consolidated financial statements, no amount for fair value is presented. The table below represents what we would receive to sell an asset or what we would have to pay to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The statement describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The fair value of securities available for sale is determined by obtaining market price quotes from independent third parties wherever such quotes are available (Level 1 inputs); or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). Where such quotes are not available, the Company utilizes independent third party valuation analysis to support the Company’s estimates and judgments in determining fair value (Level 3 inputs).

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of March 31, 2019 and December 31, 2018 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2019 U.S. government agency obligations $ 52,567 $ 21 $ 522 $ 52,066 Obligations of states and political subdivisions 33,400 141 126 33,415 Mortgage-backed securities 44,670 253 359 44,564 Corporate debt securities 6,560 — 185 6,375 Corporate asset based securities 23,999 — 218 23,781 Total available for sale securities $ 161,196 $ 415 $ 1,410 $ 160,201 December 31, 2018 U.S. government agency obligations $ 46,215 $ 13 $ 930 $ 45,298 Obligations of states and political subdivisions 35,162 22 456 34,728 Mortgage-backed securities 42,279 10 939 41,350 Agency Securities 104 49 5 148 Corporate debt securities 6,577 — 272 6,305 Corporate asset based securities 18,928 8 40 18,896 Total available for sale securities $ 149,265 $ 102 $ 2,642 $ 146,725
Held-to-maturity securities	Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2019 Obligations of states and political subdivisions $ 1,700 $ 2 $ — $ 1,702 Mortgage-backed securities 3,011 73 1 3,083 Total held to maturity securities $ 4,711 $ 75 $ 1 $ 4,785 December 31, 2018 Obligations of states and political subdivisions $ 1,701 $ — $ 3 $ 1,698 Mortgage-backed securities 3,149 42 17 3,174 Total held to maturity securities $ 4,850 $ 42 $ 20 $ 4,872
Available-for-sale securities	The estimated fair value of securities at March 31, 2019 and December 31, 2018 , by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. March 31, 2019 December 31, 2018 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 2,487 $ 2,481 $ 2,177 $ 2,172 Due after one year through five years 24,618 24,525 22,296 22,043 Due after five years through ten years 37,520 37,252 43,014 42,081 Due after ten years 51,901 51,379 39,395 38,931 Total securities with contractual maturities $ 116,526 $ 115,637 $ 106,882 $ 105,227 Mortgage backed securities 44,670 44,564 42,279 41,350 Securities without contractual maturities — — 104 148 Total available for sale securities $ 161,196 $ 160,201 $ 149,265 $ 146,725 March 31, 2019 December 31, 2018 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 680 $ 680 $ 680 $ 679 Due after one year through five years 1,020 1,022 1,021 1,020 Total securities with contractual maturities $ 1,700 $ 1,702 $ 1,701 $ 1,699 Mortgage backed securities 3,011 3,083 3,149 3,173 Total held to maturity securities $ 4,711 $ 4,785 $ 4,850 $ 4,872
Available for sale securities with unrealized losses	Securities with unrealized losses at March 31, 2019 and December 31, 2018 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2019 U.S. government agency obligations $ 19,087 $ 79 $ 32,491 $ 444 $ 51,578 $ 523 Obligations of states and political subdivisions 794 3 15,645 122 16,439 125 Mortgage backed securities — — 26,141 360 26,141 360 Corporate debt securities 1,246 4 5,129 180 6,375 184 Corporate asset based securities 23,780 218 — — 23,780 218 Total $ 44,907 $ 304 $ 79,406 $ 1,106 $ 124,313 $ 1,410 December 31, 2018 U.S. government agency obligations $ 25,061 $ 165 $ 19,755 $ 765 $ 44,816 $ 930 Obligations of states and political subdivisions 5,807 28 24,124 428 29,931 456 Mortgage backed securities 3,518 9 31,040 930 34,558 939 Agency securities 28 5 — — 28 5 Corporate debt securities 1,233 17 5,071 255 6,304 272 Corporate asset based securities 10,142 40 — — 10,142 40 Total $ 45,789 $ 264 $ 79,990 $ 2,378 $ 125,779 $ 2,642
Schedule of Temporary Impairment Losses, Investments	Less than 12 Months 12 Months or More Total Held to maturity securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2019 Obligations of states and political subdivisions $ — $ — $ 693 $ 1 $ 693 $ 1 Mortgage-backed securities — — — — — — Total $ — $ — $ 693 $ 1 $ 693 $ 1 December 31, 2018 Obligations of states and political subdivisions $ 1,290 $ 1 $ 409 $ 2 $ 1,699 $ 3 Mortgage-backed securities 1,238 3 1,319 14 2,557 17 Total $ 2,528 $ 4 $ 1,728 $ 16 $ 4,256 $ 20

LOANS, ALLOWANCE FOR LOAN LOS_2

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Tables)	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Schedule of loans by risk rating	Below is a summary of originated and acquired loans by type and risk rating as of March 31, 2019 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 116,724 $ 80 $ 2,673 $ — $ — $ 119,477 Purchased HELOC loans 12,346 — — — — 12,346 Commercial/Agricultural real estate: Commercial real estate 223,809 995 589 — — 225,393 Agricultural real estate 31,103 160 2,048 — — 33,311 Multi-family real estate 75,534 — — — — 75,534 Construction and land development 27,414 — — — — 27,414 Consumer non-real estate: Originated indirect paper 52,173 — 249 — — 52,422 Purchased indirect paper 12,910 — — — — 12,910 Other Consumer 15,091 — 32 — — 15,123 Commercial/Agricultural non-real estate: Commercial non-real estate 64,782 1,612 6,495 — — 72,889 Agricultural non-real estate 19,724 270 667 — — 20,661 Total originated loans $ 651,610 $ 3,117 $ 12,753 $ — $ — $ 667,480 Acquired Loans: Residential real estate: One to four family $ 78,774 $ 1,290 $ 2,255 $ — $ — $ 82,319 Commercial/Agricultural real estate: Commercial real estate 131,502 5,928 5,707 — — 143,137 Agricultural real estate 51,139 103 6,367 — — 57,609 Multi-family real estate 8,263 — 164 — — 8,427 Construction and land development 14,588 38 406 — — 15,032 Consumer non-real estate: Other Consumer 3,906 — 19 — — 3,925 Commercial/Agricultural non-real estate: Commercial non-real estate 29,926 1,340 1,648 — — 32,914 Agricultural non-real estate 13,244 89 2,260 — — 15,593 Total acquired loans $ 331,342 $ 8,788 $ 18,826 $ — $ — $ 358,956 Total Loans: Residential real estate: One to four family $ 195,498 $ 1,370 $ 4,928 $ — $ — $ 201,796 Purchased HELOC loans 12,346 — — — — 12,346 Commercial/Agricultural real estate: Commercial real estate 355,311 6,923 6,296 — — 368,530 Agricultural real estate 82,242 263 8,415 — — 90,920 Multi-family real estate 83,797 — 164 — — 83,961 Construction and land development 42,002 38 406 — — 42,446 Consumer non-real estate: Originated indirect paper 52,173 — 249 — — 52,422 Purchased indirect paper 12,910 — — — — 12,910 Other Consumer 18,997 — 51 — — 19,048 Commercial/Agricultural non-real estate: Commercial non-real estate 94,708 2,952 8,143 — — 105,803 Agricultural non-real estate 32,968 359 2,927 — — 36,254 Gross loans $ 982,952 $ 11,905 $ 31,579 $ — $ — $ 1,026,436 Less: Unearned net deferred fees and costs and loans in process 318 Unamortized discount on acquired loans (7,076 ) Allowance for loan losses (8,707 ) Loans receivable, net $ 1,010,971 Below is a summary of originated loans by type and risk rating as of December 31, 2018 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 118,461 $ 165 $ 2,427 $ — $ — $ 121,053 Purchased HELOC loans 12,883 — — — — 12,883 Commercial/Agricultural real estate: Commercial real estate 200,226 197 452 — — 200,875 Agricultural real estate 27,581 987 1,021 — — 29,589 Multi-family real estate 61,574 — — — — 61,574 Construction and land development 15,812 — — — — 15,812 Consumer non-real estate: Originated indirect paper 56,371 — 214 — — 56,585 Purchased indirect paper 15,006 — — — — 15,006 Other Consumer 15,515 — 38 — — 15,553 Commercial/Agricultural non-real estate: Commercial non-real estate 73,412 106 — — — 73,518 Agricultural non-real estate 16,494 205 642 — — 17,341 Total originated loans $ 613,335 $ 1,660 $ 4,794 $ — $ — $ 619,789 Acquired Loans: Residential real estate: One to four family $ 84,281 $ 2,657 $ 1,935 $ — $ — $ 88,873 Commercial/Agricultural real estate: Commercial real estate 145,674 5,808 5,602 — — 157,084 Agricultural real estate 50,215 — 6,211 — — 56,426 Multi-family real estate 7,661 — 165 — — 7,826 Construction and land development 6,288 183 408 — — 6,879 Consumer non-real estate: Other Consumer 4,639 — 22 — — 4,661 Commercial/Agricultural non-real estate: Commercial non-real estate 35,221 1,338 2,350 — — 38,909 Agricultural non-real estate 16,644 50 2,292 — — 18,986 Total acquired loans $ 350,623 $ 10,036 $ 18,985 $ — $ — $ 379,644 Total Loans: Residential real estate: One to four family $ 202,742 $ 2,822 $ 4,362 $ — $ — $ 209,926 Purchased HELOC loans 12,883 — — — — 12,883 Commercial/Agricultural real estate: — — Commercial real estate 345,900 6,005 6,054 — — 357,959 Agricultural real estate 77,796 987 7,232 — — 86,015 Multi-family real estate 69,235 — 165 — — 69,400 Construction and land development 22,100 183 408 — — 22,691 Consumer non-real estate: — — Originated indirect paper 56,371 — 214 — — 56,585 Purchased indirect paper 15,006 — — — — 15,006 Other Consumer 20,154 — 60 — — 20,214 Commercial/Agricultural non-real estate: — — Commercial non-real estate 108,633 1,444 2,350 — — 112,427 Agricultural non-real estate 33,138 255 2,934 — — 36,327 Gross loans $ 963,958 $ 11,696 $ 23,779 $ — $ — $ 999,433 Less: Unearned net deferred fees and costs and loans in process 409 Unamortized discount on acquired loans (7,286 ) Allowance for loan losses (7,604 ) Loans receivable, net $ 984,952
Changes in a specific component on impaired loans and a general component for non-impaired loans for the periods	Changes in the ALL by loan type for the periods presented below were as follows: Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Three months ended March 31, 2019: Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 1,048 $ 4,019 $ 641 $ 1,258 $ 214 $ 7,180 Charge-offs (10 ) — (63 ) — — (73 ) Recoveries 1 — 18 — — 19 Provision 15 1,016 20 15 — 1,066 Allowance allocation adjustment — (46 ) (62 ) (1 ) 63 (46 ) Total allowance on originated loans 1,054 4,989 554 1,272 277 8,146 Purchased credit impaired loans — — — — — — Other acquired loans: — — — — — — Beginning balance, January 1, 2019 205 183 65 32 (61 ) 424 Charge-offs (57 ) — (15 ) — — (72 ) Recoveries — — 4 — — 4 Provision 94 30 35 — — 159 Allowance allocation adjustment — (13 ) (8 ) 5 62 46 Total allowance on other acquired loans 242 200 81 37 1 561 Total Allowance on acquired loans 242 200 81 37 1 561 Ending balance, March 31, 2019 $ 1,296 $ 5,189 $ 635 $ 1,309 $ 278 $ 8,707 Allowance for Loan Losses at March 31, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 268 $ 403 $ 36 $ 32 $ — $ 739 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,028 $ 4,786 $ 599 $ 1,277 $ 278 $ 7,968 Loans Receivable as of March 31, 2019: — Ending balance of originated loans $ 131,823 $ 361,652 $ 80,455 $ 93,550 $ — $ 667,480 Ending balance of purchased credit-impaired loans 2,375 19,674 — 4,875 — 26,924 Ending balance of other acquired loans 79,944 204,531 3,925 43,632 — 332,032 Ending balance of loans $ 214,142 $ 585,857 $ 84,380 $ 142,057 $ — $ 1,026,436 Ending balance: individually evaluated for impairment $ 7,998 $ 8,952 $ 391 $ 9,971 $ — $ 27,312 Ending balance: collectively evaluated for impairment $ 206,144 $ 576,905 $ 83,989 $ 132,086 $ — $ 999,124 Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Three months ended March 31, 2018: Allowance for Loan Losses: Beginning balance, January 1, 2018 $ 1,439 $ 2,604 $ 910 $ 880 $ 26 $ 5,859 Charge-offs (15 ) — (48 ) — — (63 ) Recoveries 1 — 48 1 — 50 Provision — 30 — — — 30 Allowance allocation adjustment (115 ) 8 (81 ) (42 ) (76 ) (306 ) Total Allowance on originated loans $ 1,310 $ 2,642 $ 829 $ 839 $ (50 ) $ 5,570 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2018 — — — — — — Charge-offs (34 ) (8 ) (20 ) — — (62 ) Recoveries 3 — — — — 3 Provision 35 10 25 — — 70 Allowance allocation adjustment 122 85 79 20 — 306 Total Allowance on other acquired loans 126 87 84 20 — 317 Total Allowance on acquired loans 126 87 84 20 — 317 Ending balance, March 31, 2018 1,436 2,729 913 859 (50 ) 5,887 Allowance for Loan Losses at March 31, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 232 $ — $ 38 $ 27 $ — $ 297 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,204 $ 2,729 $ 875 $ 832 $ (50 ) $ 5,590 Loans Receivable as of March 31, 2018: Ending balance of originated loans $ 139,412 $ 189,127 $ 111,301 $ 54,205 $ — $ 494,045 Ending balance of purchased credit-impaired loans 169 5,494 327 2,405 — 8,395 Ending balance of other acquired loans 84,364 106,710 3,208 24,406 — 218,688 Ending balance of loans $ 223,945 $ 301,331 $ 114,836 $ 81,016 $ — $ 721,128 Ending balance: individually evaluated for impairment $ 7,925 $ 13,123 $ 1,409 $ 3,577 $ — $ 26,034 Ending balance: collectively evaluated for impairment $ 216,020 $ 288,208 $ 113,427 $ 77,439 $ — $ 695,094
Loans receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Residential Real Estate Commercial/Agriculture Real Estate Loans Consumer non-Real Estate Commercial/Agriculture non-Real Estate Totals March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 March 31, 2019 December 31, 2018 Performing loans Performing TDR loans $ 3,454 $ 3,319 $ 3,454 $ 2,209 $ 90 $ 99 $ 485 $ 428 $ 7,483 $ 6,055 Performing loans other 207,064 216,636 577,880 531,030 83,960 91,373 138,465 146,249 1,007,369 985,288 Total performing loans 210,518 219,955 581,334 533,239 84,050 91,472 138,950 146,677 1,014,852 991,343 Nonperforming loans (1) Nonperforming TDR loans 439 785 464 577 — — 1,598 1,305 2,501 2,667 Nonperforming loans other 3,185 2,069 4,059 2,249 330 334 1,509 771 9,083 5,423 Total nonperforming loans 3,624 2,854 4,523 2,826 330 334 3,107 2,076 11,584 8,090 Total loans $ 214,142 $ 222,809 $ 585,857 $ 536,065 $ 84,380 $ 91,806 $ 142,057 $ 148,753 $ 1,026,436 $ 999,433 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Aging analysis of the Bank real estate and consumer loans	An aging analysis of the Company’s residential real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of March 31, 2019 and December 31, 2018 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Nonaccrual Loans Recorded March 31, 2019 Residential real estate: One to four family $ 4,929 $ 449 $ 2,365 $ 7,743 $ 194,053 $ 201,796 $ 2,041 $ 1,245 Purchased HELOC loans — — 338 338 12,008 12,346 — 338 Commercial/Agricultural real estate: Commercial real estate 277 1,319 621 2,217 366,313 368,530 1,281 — Agricultural real estate 735 1,180 3,121 5,036 85,884 90,920 3,182 — Multi-family real estate — — — — 83,961 83,961 — — Construction and land development 247 — 60 307 42,139 42,446 60 — Consumer non-real estate: Originated indirect paper 378 38 148 564 51,858 52,422 191 2 Purchased indirect paper 322 116 119 557 12,353 12,910 — 119 Other Consumer 223 14 15 252 18,796 19,048 9 9 Commercial/Agricultural non-real estate: Commercial non-real estate 270 389 607 1,266 104,537 105,803 1,566 — Agricultural non-real estate 850 647 973 2,470 33,784 36,254 1,541 — Total $ 8,231 $ 4,152 $ 8,367 $ 20,750 $ 1,005,686 $ 1,026,436 $ 9,871 $ 1,713 December 31, 2018 Residential real estate: One to four family $ 3,060 $ 861 $ 2,122 $ 6,043 $ 203,883 $ 209,926 $ 2,331 $ 471 Purchased HELOC loans 820 572 51 1,443 11,440 12,883 — 51 Commercial/Agricultural real estate: Commercial real estate 1,060 872 93 2,025 355,934 357,959 745 — Agricultural real estate 1,360 — 2,113 3,473 82,542 86,015 2,019 — Multi-family real estate — — — — 69,400 69,400 — — Construction and land development 526 175 15 716 21,975 22,691 63 — Consumer non-real estate: Originated indirect paper 285 167 130 582 56,003 56,585 106 45 Purchased indirect paper 340 200 157 697 14,309 15,006 — 157 Other Consumer 179 98 26 303 19,911 20,214 14 12 Commercial/Agricultural non-real estate: Commercial non-real estate 399 70 288 757 111,670 112,427 1,314 — Agricultural non-real estate 530 67 510 1,107 35,220 36,327 762 — Total $ 8,559 $ 3,082 $ 5,505 $ 17,146 $ 982,287 $ 999,433 $ 7,354 $ 736
Bank impaired loans	A summary of the Company’s impaired loans as of March 31, 2019 and December 31, 2018 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2019 With No Related Allowance Recorded: Residential real estate $ 7,632 $ 7,632 $ — $ 8,252 $ 156 Commercial/agriculture real estate 24,515 24,515 — 26,683 500 Consumer non-real estate 275 275 — 250 4 Commercial/agricultural non-real estate 13,228 13,228 — 10,064 236 Total $ 45,650 $ 45,650 $ — $ 45,249 $ 896 With An Allowance Recorded: Residential real estate $ 2,431 $ 2,431 $ 268 $ 1,882 $ 26 Commercial/agriculture real estate 1,811 1,811 403 1,395 5 Consumer non-real estate 115 115 36 131 2 Commercial/agricultural non-real estate 122 122 32 74 — Total $ 4,479 $ 4,479 $ 739 $ 3,482 $ 33 March 31, 2019 Totals: Residential real estate $ 10,063 $ 10,063 $ 268 $ 10,134 $ 182 Commercial/agriculture real estate 26,326 26,326 403 28,078 505 Consumer non-real estate 390 390 36 381 6 Commercial/agricultural non-real estate 13,350 13,350 32 10,138 236 Total $ 50,129 $ 50,129 $ 739 $ 48,731 $ 929 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2018 With No Related Allowance Recorded: Residential real estate $ 8,873 $ 8,873 $ — $ 7,915 $ 88 Commercial/agriculture real estate 28,850 28,850 — 19,673 304 Consumer non-real estate 226 226 — 226 4 Commercial/agricultural non-real estate 6,900 6,900 — 4,522 105 Total $ 44,849 $ 44,849 $ — $ 32,336 $ 501 With An Allowance Recorded: Residential real estate $ 1,332 $ 1,332 $ 156 $ 1,280 $ 17 Commercial/agriculture real estate 979 979 25 820 — Consumer non-real estate 147 147 37 154 1 Commercial/agricultural non-real estate 27 27 9 73 1 Total $ 2,485 $ 2,485 $ 227 $ 2,327 $ 19 December 31, 2018 Totals: Residential real estate $ 10,205 $ 10,205 $ 156 $ 9,195 $ 105 Commercial/agriculture real estate 29,829 29,829 25 20,493 304 Consumer non-real estate 373 373 37 380 5 Commercial/agricultural non-real estate 6,927 6,927 9 4,595 106 Total $ 47,334 $ 47,334 $ 227 $ 34,663 $ 520
Troubled debt restructuring	Following is a summary of TDR loans by accrual status as of March 31, 2019 and December 31, 2018 . March 31, 2019 December 31, 2018 Troubled debt restructure loans: Accrual status $ 7,483 $ 6,055 Non-accrual status 2,501 2,667 Total $ 9,984 $ 8,722 The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three months ended March 31, 2019 and December 31, 2018 : Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended March 31, 2019 TDRs: Residential real estate 3 $ — $ — $ 171 $ — $ 171 $ 171 $ — Commercial/Agricultural real estate 3 — — 1,190 — 1,190 1,190 — Consumer non-real estate — — — — — — — — Commercial/Agricultural non-real estate 2 70 — 397 — 467 467 — Totals 8 $ 70 $ — $ 1,758 $ — $ 1,828 $ 1,828 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended December 31, 2018 TDRs: Residential real estate 4 $ 240 $ — $ — $ — $ 240 $ 240 $ — Commercial/Agricultural real estate 2 — 581 — 21 602 602 — Consumer non-real estate — — — — — — — — Commercial/Agricultural non-real estate 1 24 — — — 24 24 — Totals 7 $ 264 $ 581 $ — $ 21 $ 866 $ 866 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of March 31, 2019 and December 31, 2018 , was as follows: March 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 37 $ 3,454 41 $ 4,103 Commercial/Agricultural real estate 17 3,454 19 2,787 Consumer non-real estate 11 90 13 99 Commercial/Agricultural non-real estate 3 485 10 1,733 Total troubled debt restructurings 68 $ 7,483 83 $ 8,722 The following table provides information related to restructured loans that were considered in default as of March 31, 2019 and December 31, 2018 : March 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 6 $ 439 7 $ 785 Commercial/Agricultural real estate 3 464 4 577 Consumer non-real estate — — — — Commercial/Agricultural non-real estate 9 1,598 8 1,305 Total troubled debt restructurings 18 $ 2,501 19 $ 2,667
Schedule of acquired loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: March 31, 2019 Accountable for under ASC 310-30 (Purchased Credit Impaired "PCI" loans) Outstanding balance $ 26,924 Carrying amount $ 22,800 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 332,032 Carrying amount $ 329,080 Total acquired loans Outstanding balance $ 358,956 Carrying amount $ 351,880
Schedule of accretable yield	The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-20: March 31, 2019 Balance at beginning of period $ 3,163 Acquisitions — Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (194 ) Balance at end of period $ 2,969

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Mortgage servicing rights activity	Mortgage servicing rights activity for the periods ended March 31, 2019 and December 31, 2018 were as follows: Three Months Ended Three Months Ended March 31, 2019 December 31, 2018 Balance at beginning of period $ 4,486 $ 1,840 MSR asset acquired — 2,721 Increase in MSR assets resulting from transfers of financial assets 129 100 Amortization during the period (191 ) (175 ) Valuation allowance at end of period — — Net book value at end of period $ 4,424 $ 4,486 Fair value of MSR asset at end of period $ 4,705 $ 5,214 Residential mortgage loans serviced for others $ 517,746 $ 518,476 Net book value of MSR asset to loans serviced for others 0.86 % 0.87 %

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Components of Lease Expense	As of and for the three months ended March 31, 2019 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 239 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 158 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 5,043 Operating lease liabilities $ 5,104 Weighted average remaining lease term in years; operating leases 7.02 Weighted average discount rate; operating leases 3.05 %
Maturities of Operating Lease Liabilities	Cash obligations under lease contracts are as follows: Fiscal years ending December 31, 2019 $ 684 2020 871 2021 721 2022 669 2023 589 Thereafter 2,159 Total $ 5,693

FEDERAL HOME LOAN BANK ADVANC_2

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2019
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank advances and other borrowings at March 31, 2019 and December 31, 2018 is as follows: March 31, 2019 December 31, 2018 Advances from FHLB: Fixed rates $ 86,000 $ 43,000 Overnight borrowings 37,000 67,000 Total FHLB advances 123,000 110,000 Less: unamortized discount on acquired borrowings $ (172 ) (187 ) Net FHLB advances 122,828 $ 109,813 Other borrowings: Senior notes: Variable rate due in August 2030 $ 10,000 10,000 Subordinated notes: 6.75% due August 2027, variable rate commencing August 2022 15,000 15,000 Less: unamortized debt issuance costs (325 ) (353 ) Total other borrowings $ 24,675 $ 24,647 Totals $ 147,503 $ 134,460
Schedule of maturities of long-term debt	Maturities of FHLB advances and other borrowings are as follows: Fiscal years ending December 31, 2019 $ 112,000 2020 — 2021 — 2022 10,828 2023 — Thereafter 24,675 $ 147,503

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Award March 31, 2019 December 31, 2018 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 75,407 $ 13.24 52,172 $ 13.29 Granted 10,847 11.60 27,514 13.15 Vested (4,185 ) 11.32 (4,279 ) 13.30 Forfeited (958 ) 13.92 — — Unvested and outstanding at end of year 81,111 $ 13.00 75,407 $ 13.24
Summary of stock option activity	Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value March 31, 2019 Outstanding at beginning of year 108,930 $ 10.15 Granted — — Exercised (27,430 ) 7.09 Forfeited or expired (800 ) 13.76 Outstanding at end of year 80,700 $ 11.15 7.28 Exercisable at end of year 33,900 $ 10.24 6.76 $ 57 Fully vested and expected to vest 80,700 $ 11.15 7.28 $ 63 December 31, 2018 Outstanding at beginning of year 121,670 $ 9.82 Granted — — Exercised (12,740 ) 7.04 Forfeited or expired — — Outstanding at end of year 108,930 $ 10.15 5.82 Exercisable at end of year 56,230 $ 8.83 4.01 $ 116 Fully vested and expected to vest 108,930 $ 10.15 5.82 $ 82
Information related to stock option plan	Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan for the three month periods follows: March 31, 2019 December 31, 2018 Intrinsic value of options exercised $ 126 $ 81 Cash received from options exercised $ 195 $ 90 Tax benefit realized from options exercised $ — $ —
Assumption used in calculating stock option expense	Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the Company’s 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan: 2019 2018 Dividend yield NA NA Risk-free interest rate NA NA Weighted average expected life (years) NA NA Expected volatility NA NA

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Assets measured on a recurring basis	The following tables present the financial instruments measured at fair value on a recurring basis as of March 31, 2019 and December 31, 2018 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2019 Investment securities: U.S. government agency obligations $ 52,066 $ — $ 52,066 $ — Obligations of states and political subdivisions 33,415 — 33,415 — Mortgage-backed securities 44,564 — 44,564 — Agency Securities — — — — Corporate debt securities 6,375 — 6,375 — Corporate asset based securities 23,781 — 23,781 — Total $ 160,201 $ — $ 160,201 $ — December 31, 2018 Investment securities: U.S. government agency obligations $ 45,298 $ — $ 45,298 $ — Obligations of states and political subdivisions 34,728 — 34,728 — Mortgage-backed securities 41,350 — 41,350 — Agency securities 148 — 148 — Corporate debt securities 6,305 — 6,305 — Total $ 146,725 $ — $ 146,725 $ —
Assets measured on a nonrecurring basis	The following tables present the financial instruments measured at fair value on a nonrecurring basis as of March 31, 2019 and December 31, 2018 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2019 Foreclosed and repossessed assets, net $ 2,100 $ — $ — $ 2,100 Impaired loans with allocated allowances 4,479 — — 4,479 Mortgage servicing rights 4,705 — — 4,705 Total $ 11,284 $ — $ — $ 11,284 December 31, 2018 Foreclosed and repossessed assets, net $ 2,570 $ — $ — $ 2,570 Impaired loans with allocated allowances 2,485 — — 2,485 Mortgage servicing rights 5,214 — — 5,214 Total $ 10,269 $ — $ — $ 10,269
Fair value, assets measured on recurring and nonrecurring basis	The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at March 31, 2019 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range March 31, 2019 Foreclosed and repossessed assets, net $ 2,100 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 4,479 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,705 Discounted cash flows Discounted rates 9.5% - 12.5% December 31, 2018 Foreclosed and repossessed assets, net $ 2,570 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 2,485 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 5,214 Discounted cash flows Discounted rates 9.5% - 12.5% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes.
Carrying amount and estimated fair value of financial instruments	The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: March 31, 2019 December 31, 2018 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level I) $ 41,358 $ 41,358 $ 45,778 $ 45,778 Other interest-bearing deposits (Level II) 6,235 6,204 7,460 6,704 Securities available for sale "AFS" See above 160,201 160,201 146,725 146,725 Securities held to maturity "HTM" (Level II) 4,711 4,785 4,850 4,872 Equity securities with readily determinable fair value (Level I) 182 182 — — Non-marketable equity securities, at cost (Level I) 11,206 11,206 11,261 11,261 Loans receivable, net (Level III) 1,010,971 1,010,326 984,952 988,072 Loans held for sale (Level II) 1,231 1,231 1,927 1,927 Mortgage servicing rights (Level III) 4,424 4,705 4,486 5,214 Accrued interest receivable (Level 1) 4,369 4,369 4,307 4,307 Financial liabilities: Deposits (Level III) $ 1,030,649 $ 1,029,906 $ 1,007,512 $ 1,005,488 FHLB advances (Level II) 122,828 122,838 109,813 109,665 Other borrowings (Level I) 24,675 24,675 24,647 24,647 Other liabilities (Level I) 9,473 9,473 7,359 7,359 Accrued interest payable (Level II) 585 585 406 406

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Tax effects allocated to each component of other comprehensive income (loss)	The following table shows the tax effects allocated to each component of other comprehensive income for the three months ended March 31, 2019 and 2018: 2019 2018 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the period $ 1,570 $ (432 ) $ 1,137 $ (1,445 ) $ 390 $ (1,055 ) Reclassification adjustment for gains (losses) included in net income 37 (10 ) 27 (21 ) 5 (16 ) Reclassification of certain deferred tax effects (1) — — — (137 ) — (137 ) Adoption of ASU 2016-01; Equity securities (62 ) 17 (45 ) — — — Other comprehensive income (loss) $ 1,545 $ (425 ) $ 1,119 $ (1,603 ) $ 395 $ (1,208 ) (1) Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 1.
Changes in the accumulated balances for each component of other comprehensive income (loss)	The changes in the accumulated balances for each component of other comprehensive income (loss) for the three months ended December 31, 2018 and the three months ended March 31, 2019 were as follows: Unrealized Gains (Losses) on Securities Other Accumulated Comprehensive Income (Loss) Balance, October 1, 2018 $ (2,706 ) $ (2,706 ) Current year-to-date other comprehensive loss, net of tax 865 865 Ending balance, three months ended December 31, 2018 $ (1,841 ) $ (1,841 ) Current year-to-date other comprehensive loss, net of tax 1,119 1,119 Ending balance, March 31, 2019 $ (722 ) $ (722 )
Reclassification out of accumulated other comprehensive income (loss)	Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2019 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Gain on equity securities $ 37 Gain on investment securities Tax Effect (10 ) Provision for income taxes Total reclassifications for the period $ 27 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income for the three months ended March 31, 2018 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ (21 ) Net loss on investment securities Tax Effect 5 Benefit for income taxes Total reclassifications for the period $ (16 ) Net loss attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR_3

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Operations) (Details)	3 Months Ended
	Mar. 31, 2019branch	Dec. 31, 2018$ / shares
Segment Reporting Information [Line Items]
Statutory dividend rate		600.00%
Statutory dividend rate (in USD per share) | $ / shares		$ 1.50
Wisconsin and Minnesota
Segment Reporting Information [Line Items]
Number of offices	26
Michigan
Segment Reporting Information [Line Items]
Number of offices	1

NATURE OF BUSINESS AND SUMMAR_4

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Other Narrative) (Details) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended			12 Months Ended
	Dec. 31, 2017USD ($)	Mar. 31, 2019USD ($)leasesegmentreporting_unit$ / shares	Sep. 30, 2018USD ($)	Sep. 30, 2006USD ($)	Sep. 30, 2018USD ($)$ / shares	Jan. 01, 2019USD ($)lease
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income recognized debt past due (less than days)		90 days
Loans charged off past due more than days		180 days
Closed end loan charged off past due more than days		120 days
Number of operating segments | segment		1
Number of reporting units | reporting_unit		1
Change in tax rate, deferred tax asset, provisional income tax expense	$ 275		$ 63		$ 338
Operating lease right-of-use assets		$ 5,043				$ 5,000
Operating lease liabilities		5,104				5,000
Franchise liability, expense				$ 140	160
Quantifying misstatement		300
Prior tear income		(300)			160
Tax effects		81			(44)
Prior year income, net of tax		$ (219)			$ 116
Earnings per share (in USD per share) | $ / shares		$ (0.02)			$ 0.02
Retained Earnings | Accounting Standards Update 2016-01
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle						$ 45
Commercial Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days		90 days
Closed End Consumer Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days		120 days
Real Estate and Open Ended Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days		180 days
Bank Branch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease		9				10
Other Production
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease		1				1
Corporate Offices
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease		1				1
Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease						4

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 161,196	$ 149,265
Gross Unrealized Gains	415	102
Gross Unrealized Losses	1,410	2,642
Estimated Fair Value	160,201	146,725
U.S. government agency obligations
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	52,567	46,215
Gross Unrealized Gains	21	13
Gross Unrealized Losses	522	930
Estimated Fair Value	52,066	45,298
Obligations of states and political subdivisions
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	33,400	35,162
Gross Unrealized Gains	141	22
Gross Unrealized Losses	126	456
Estimated Fair Value	33,415	34,728
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	44,670	42,279
Gross Unrealized Gains	253	10
Gross Unrealized Losses	359	939
Estimated Fair Value	44,564	41,350
Agency Securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost		104
Gross Unrealized Gains		49
Gross Unrealized Losses		5
Estimated Fair Value		148
Corporate debt securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	6,560	6,577
Gross Unrealized Gains	0	0
Gross Unrealized Losses	185	272
Estimated Fair Value	6,375	6,305
Corporate asset based securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	23,999	18,928
Gross Unrealized Gains	0	8
Gross Unrealized Losses	218	40
Estimated Fair Value	$ 23,781	$ 18,896

INVESTMENT SECURITIES (Held-to-

INVESTMENT SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 4,711	$ 4,850
Gross Unrealized Gains	75	42
Gross Unrealized Losses	1	20
Estimated Fair Value	4,785	4,872
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,700	1,701
Gross Unrealized Gains	2	0
Gross Unrealized Losses	0	3
Estimated Fair Value	1,702	1,698
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	3,011	3,149
Gross Unrealized Gains	73	42
Gross Unrealized Losses	1	17
Estimated Fair Value	$ 3,083	$ 3,174

INVESTMENT SECURITIES (Narrativ

INVESTMENT SECURITIES (Narrative) (Details)	Mar. 31, 2019USD ($)
Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Borrowings outstanding under line of credit facility	$ 0
U.S. government agency obligations | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	5,576,000
U.S. government agency obligations | Asset Pledged as Collateral | Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	1,903,000
Mortgage-backed securities | MPF Credit Enhancement Fee
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	881,000
Mortgage-backed securities | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	$ 22,969,000

INVESTMENT SECURITIES (Availa_2

INVESTMENT SECURITIES (Available-for-sale Securities, Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 2,487	$ 2,177
Due after one year through five years	24,618	22,296
Due after five years through ten years	37,520	43,014
Due after ten years	51,901	39,395
Total securities with contractual maturities	116,526	106,882
Mortgage backed securities	0	104
Amortized Cost	161,196	149,265
Estimated Fair Value
Due in one year or less	2,481	2,172
Due after one year through five years	24,525	22,043
Due after five years through ten years	37,252	42,081
Due after ten years	51,379	38,931
Total securities with contractual maturities	115,637	105,227
Mortgage backed securities	0	148
Securities available for sale AFS	160,201	146,725
Mortgage backed securities
Amortized Cost
Mortgage backed securities	44,670	42,279
Estimated Fair Value
Mortgage backed securities	$ 44,564	$ 41,350

INVESTMENT SECURITIES (Held-t_2

INVESTMENT SECURITIES (Held-to-maturity Securities, Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 680	$ 680
Due after one year through five years	1,020	1,021
Total securities with contractual maturities	1,700	1,701
Mortgage backed securities	3,011	3,149
Total held to maturity securities	4,711	4,850
Estimated Fair Value
Due in one year or less	680	679
Due after one year through five years	1,022	1,020
Total securities with contractual maturities	1,702	1,699
Mortgage backed securities	3,083	3,173
Total held to maturity securities	$ 4,785	$ 4,872

INVESTMENT SECURITIES (Schedule

INVESTMENT SECURITIES (Schedule of Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value
Less than 12 Months	$ 44,907	$ 45,789
12 Months or More	79,406	79,990
Total	124,313	125,779
Unrealized Loss
Less than 12 Months	304	264
12 Months or More	1,106	2,378
Total	1,410	2,642
U.S. government agency obligations
Fair Value
Less than 12 Months	19,087	25,061
12 Months or More	32,491	19,755
Total	51,578	44,816
Unrealized Loss
Less than 12 Months	79	165
12 Months or More	444	765
Total	523	930
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	794	5,807
12 Months or More	15,645	24,124
Total	16,439	29,931
Unrealized Loss
Less than 12 Months	3	28
12 Months or More	122	428
Total	125	456
Mortgage-backed securities
Fair Value
Less than 12 Months	0	3,518
12 Months or More	26,141	31,040
Total	26,141	34,558
Unrealized Loss
Less than 12 Months	0	9
12 Months or More	360	930
Total	360	939
Agency Securities
Fair Value
Less than 12 Months		28
12 Months or More		0
Total		28
Unrealized Loss
Less than 12 Months		5
12 Months or More		0
Total		5
Corporate debt securities
Fair Value
Less than 12 Months	1,246	1,233
12 Months or More	5,129	5,071
Total	6,375	6,304
Unrealized Loss
Less than 12 Months	4	17
12 Months or More	180	255
Total	184	272
Corporate asset based securities
Fair Value
Less than 12 Months	23,780	10,142
12 Months or More	0	0
Total	23,780	10,142
Unrealized Loss
Less than 12 Months	218	40
12 Months or More	0	0
Total	$ 218	$ 40

INVESTMENT SECURITIES (Schedu_2

INVESTMENT SECURITIES (Schedule of Held to Maturity Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value
Less than 12 Months	$ 0	$ 2,528
12 Months or More	693	1,728
Total	693	4,256
Unrealized Loss
Less than 12 Months	0	4
12 Months or More	1	16
Total	1	20
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	0	1,290
12 Months or More	693	409
Total	693	1,699
Unrealized Loss
Less than 12 Months	0	1
12 Months or More	1	2
Total	1	3
Mortgage backed securities
Fair Value
Less than 12 Months	0	1,238
12 Months or More	0	1,319
Total	0	2,557
Unrealized Loss
Less than 12 Months	0	3
12 Months or More	0	14
Total	$ 0	$ 17

LOANS, ALLOWANCE FOR LOAN LOS_3

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Narrative) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)ContractTDR	Dec. 31, 2018USD ($)ContractTDR	Oct. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of loan amounts deposited into cash reserve account			3.00%
Outstanding balance	$ 1,026,436	$ 999,433
Cash reserve maximum allowed balance	408
Impaired financing receivable, recorded investment	50,129	47,334
Recorded Investment	$ 9,984	$ 8,722
Number of delinquent TDR | TDR	5	7
Recorded investment in delinquent TDR	$ 572	$ 1,211
Number of Modifications | Contract	18	19
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period & nonaccruing	90+ days
Past due, minimum period	90 days
Recorded Investment	$ 9,984	$ 8,722
7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	31,579	23,779
Recorded Investment	$ 17,328	13,796
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Rate earned on all new loan originations of purchased consumer loans	4.05%
Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 26,326	$ 29,829
Number of Modifications | Contract	3	4
Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio, percentage	75.00%
Outstanding balance	$ 90,920	$ 86,015
Commercial/Agriculture Real Estate | Agricultural real estate | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	8,415	7,232
Consumer Non-real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 390	$ 373
Number of Modifications | Contract	0	0
Consumer Non-real Estate | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 12,910	$ 15,006
Consumer Non-real Estate | Purchased indirect paper | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	0	0
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	667,480	619,789
Recorded Investment	7,483	8,722
Originated Loans | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	12,753	4,794
Originated Loans | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	7,483	6,055
Originated Loans | Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	3,454	2,787
Originated Loans | Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	33,311	29,589
Originated Loans | Commercial/Agriculture Real Estate | Agricultural real estate | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	2,048	1,021
Originated Loans | Consumer Non-real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	90	99
Originated Loans | Consumer Non-real Estate | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	12,910	15,006
Originated Loans | Consumer Non-real Estate | Purchased indirect paper | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	358,956	379,644
Recorded Investment	22,817	24,816
Acquired Loans | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	18,826	18,985
Acquired Loans | Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	57,609	56,426
Acquired Loans | Commercial/Agriculture Real Estate | Agricultural real estate | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 6,367	$ 6,211
Troubled Debt Restructuring, Default During Year
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | Contract	8

LOANS, ALLOWANCE FOR LOAN LOS_4

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of Originated and Acquired Loans by Type and Risk) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 1,026,436	$ 999,433
Unearned net deferred fees and costs and loans in process	318	409
Unamortized discount on acquired loans	(7,076)	(7,286)
Allowance for loan losses	(8,707)	(7,604)	$ (5,887)
Loans receivable, net	1,010,971	984,952
1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	982,952	963,958
6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	11,905	11,696
7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	31,579	23,779
8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	667,480	619,789
Allowance for loan losses	(8,146)	(7,180)	(5,570)	$ (5,859)
Originated Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	651,610	613,335
Originated Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	3,117	1,660
Originated Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,753	4,794
Originated Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Originated Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	358,956	379,644
Allowance for loan losses	(561)		(317)
Acquired Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	331,342	350,623
Acquired Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	8,788	10,036
Acquired Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	18,826	18,985
Acquired Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Acquired Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,296)		(1,436)
Residential Real Estate | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	201,796	209,926
Residential Real Estate | One to four family | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	195,498	202,742
Residential Real Estate | One to four family | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,370	2,822
Residential Real Estate | One to four family | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	4,928	4,362
Residential Real Estate | One to four family | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | One to four family | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,346	12,883
Residential Real Estate | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,346	12,883
Residential Real Estate | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,054)	(1,048)	(1,310)	(1,439)
Residential Real Estate | Originated Loans | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	119,477	121,053
Residential Real Estate | Originated Loans | One to four family | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	116,724	118,461
Residential Real Estate | Originated Loans | One to four family | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	80	165
Residential Real Estate | Originated Loans | One to four family | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,673	2,427
Residential Real Estate | Originated Loans | One to four family | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | One to four family | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,346	12,883
Residential Real Estate | Originated Loans | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,346	12,883
Residential Real Estate | Originated Loans | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(242)		(126)
Residential Real Estate | Acquired Loans | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	82,319	88,873
Residential Real Estate | Acquired Loans | One to four family | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	78,774	84,281
Residential Real Estate | Acquired Loans | One to four family | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,290	2,657
Residential Real Estate | Acquired Loans | One to four family | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,255	1,935
Residential Real Estate | Acquired Loans | One to four family | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Acquired Loans | One to four family | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(5,189)		(2,729)
Commercial/Agriculture Real Estate | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	368,530	357,959
Commercial/Agriculture Real Estate | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	355,311	345,900
Commercial/Agriculture Real Estate | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	6,923	6,005
Commercial/Agriculture Real Estate | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	6,296	6,054
Commercial/Agriculture Real Estate | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	90,920	86,015
Commercial/Agriculture Real Estate | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	82,242	77,796
Commercial/Agriculture Real Estate | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	263	987
Commercial/Agriculture Real Estate | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	8,415	7,232
Commercial/Agriculture Real Estate | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	83,961	69,400
Commercial/Agriculture Real Estate | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	83,797	69,235
Commercial/Agriculture Real Estate | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	164	165
Commercial/Agriculture Real Estate | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	42,446	22,691
Commercial/Agriculture Real Estate | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	42,002	22,100
Commercial/Agriculture Real Estate | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	38	183
Commercial/Agriculture Real Estate | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	406	408
Commercial/Agriculture Real Estate | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(4,989)	(4,019)	(2,642)	(2,604)
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	225,393	200,875
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	223,809	200,226
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	995	197
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	589	452
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	33,311	29,589
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	31,103	27,581
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	160	987
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,048	1,021
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	75,534	61,574
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	75,534	61,574
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	27,414	15,812
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	27,414	15,812
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(200)		(87)
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	143,137	157,084
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	131,502	145,674
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	5,928	5,808
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	5,707	5,602
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	57,609	56,426
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	51,139	50,215
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	103	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	6,367	6,211
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	8,427	7,826
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	8,263	7,661
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	164	165
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,032	6,879
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	14,588	6,288
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	38	183
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	406	408
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(635)		(913)
Consumer Non-real Estate | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	52,422	56,585
Consumer Non-real Estate | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	52,173	56,371
Consumer Non-real Estate | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	249	214
Consumer Non-real Estate | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,910	15,006
Consumer Non-real Estate | Purchased indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,910	15,006
Consumer Non-real Estate | Purchased indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	19,048	20,214
Consumer Non-real Estate | Other Consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	18,997	20,154
Consumer Non-real Estate | Other Consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	51	60
Consumer Non-real Estate | Other Consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(554)	(641)	(829)	(910)
Consumer Non-real Estate | Originated Loans | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	52,422	56,585
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	52,173	56,371
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	249	214
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,910	15,006
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,910	15,006
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,123	15,553
Consumer Non-real Estate | Originated Loans | Other Consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,091	15,515
Consumer Non-real Estate | Originated Loans | Other Consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	32	38
Consumer Non-real Estate | Originated Loans | Other Consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(81)		(84)
Consumer Non-real Estate | Acquired Loans | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	3,925	4,661
Consumer Non-real Estate | Acquired Loans | Other Consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	3,906	4,639
Consumer Non-real Estate | Acquired Loans | Other Consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans | Other Consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	19	22
Consumer Non-real Estate | Acquired Loans | Other Consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans | Other Consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,309)		(859)
Commercial/Agricultural Non-real Estate | Commercial non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	105,803	112,427
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	94,708	108,633
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,952	1,444
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	8,143	2,350
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	36,254	36,327
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	32,968	33,138
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	359	255
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,927	2,934
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,272)	(1,258)	(839)	$ (880)
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	72,889	73,518
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	64,782	73,412
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,612	106
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	6,495	0
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	20,661	17,341
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	19,724	16,494
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	270	205
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	667	642
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(37)		$ (20)
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	32,914	38,909
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	29,926	35,221
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,340	1,338
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,648	2,350
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,593	18,986
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	13,244	16,644
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	89	50
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,260	2,292
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LOS_5

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Changes in the ALL by Loan Type) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Allowance for Loan Losses:
Beginning balance	$ 7,604
Provision	1,225	$ 100
Ending balance	8,707	5,887
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	739	297
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	7,968	5,590
Loans Receivable:
Total loans	1,026,436	721,128	$ 999,433
Ending balance: individually evaluated for impairment	27,312	26,034
Ending balance: collectively evaluated for impairment	999,124	695,094
Originated Loans
Allowance for Loan Losses:
Beginning balance	7,180	5,859
Charge-offs	(73)	(63)
Recoveries	19	50
Provision	1,066	30
Allowance allocation adjustment	(46)	(306)
Ending balance	8,146	5,570
Loans Receivable:
Total loans	667,480	494,045
Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	26,924	8,395
Other acquired loans
Allowance for Loan Losses:
Beginning balance	424	0
Charge-offs	(72)	(62)
Recoveries	4	3
Provision	159	70
Allowance allocation adjustment	46	306
Ending balance	561
Loans Receivable:
Total loans	332,032	218,688
Acquired Loans
Allowance for Loan Losses:
Ending balance	561	317
Loans Receivable:
Total loans	351,880
Residential Real Estate
Allowance for Loan Losses:
Ending balance	1,296	1,436
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	268	232
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,028	1,204
Loans Receivable:
Total loans	214,142	223,945	222,809
Ending balance: individually evaluated for impairment	7,998	7,925
Ending balance: collectively evaluated for impairment	206,144	216,020
Residential Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,048	1,439
Charge-offs	(10)	(15)
Recoveries	1	1
Provision	15	0
Allowance allocation adjustment	0	(115)
Ending balance	1,054	1,310
Loans Receivable:
Total loans	131,823	139,412
Residential Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	2,375	169
Residential Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	205	0
Charge-offs	(57)	(34)
Recoveries	0	3
Provision	94	35
Allowance allocation adjustment	0	122
Ending balance	242
Loans Receivable:
Total loans	79,944	84,364
Residential Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	242	126
Commercial/Agriculture Real Estate
Allowance for Loan Losses:
Ending balance	5,189	2,729
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	403	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	4,786	2,729
Loans Receivable:
Total loans	585,857	301,331	536,065
Ending balance: individually evaluated for impairment	8,952	13,123
Ending balance: collectively evaluated for impairment	576,905	288,208
Commercial/Agriculture Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	4,019	2,604
Charge-offs	0	0
Recoveries	0	0
Provision	1,016	30
Allowance allocation adjustment	(46)	8
Ending balance	4,989	2,642
Loans Receivable:
Total loans	361,652	189,127
Commercial/Agriculture Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	19,674	5,494
Commercial/Agriculture Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	183	0
Charge-offs	0	(8)
Recoveries	0	0
Provision	30	10
Allowance allocation adjustment	(13)	85
Ending balance	200
Loans Receivable:
Total loans	204,531	106,710
Commercial/Agriculture Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	200	87
Consumer Non-real Estate
Allowance for Loan Losses:
Ending balance	635	913
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	36	38
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	599	875
Loans Receivable:
Total loans	84,380	114,836	91,806
Ending balance: individually evaluated for impairment	391	1,409
Ending balance: collectively evaluated for impairment	83,989	113,427
Consumer Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	641	910
Charge-offs	(63)	(48)
Recoveries	18	48
Provision	20	0
Allowance allocation adjustment	(62)	(81)
Ending balance	554	829
Loans Receivable:
Total loans	80,455	111,301
Consumer Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	0	327
Consumer Non-real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	65	0
Charge-offs	(15)	(20)
Recoveries	4	0
Provision	35	25
Allowance allocation adjustment	(8)	79
Ending balance	81
Loans Receivable:
Total loans	3,925	3,208
Consumer Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	81	84
Commercial/Agricultural Non-real Estate
Allowance for Loan Losses:
Ending balance	1,309	859
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	32	27
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,277	832
Loans Receivable:
Total loans	142,057	81,016	$ 148,753
Ending balance: individually evaluated for impairment	9,971	3,577
Ending balance: collectively evaluated for impairment	132,086	77,439
Commercial/Agricultural Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,258	880
Charge-offs	0	0
Recoveries	0	1
Provision	15	0
Allowance allocation adjustment	(1)	(42)
Ending balance	1,272	839
Loans Receivable:
Total loans	93,550	54,205
Commercial/Agricultural Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	4,875	2,405
Commercial/Agricultural Non-real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	32	0
Charge-offs	0	0
Recoveries	0	0
Provision	0	0
Allowance allocation adjustment	5	20
Ending balance	37
Loans Receivable:
Total loans	43,632	24,406
Commercial/Agricultural Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	37	20
Unallocated
Allowance for Loan Losses:
Ending balance	278	(50)
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	278	(50)
Loans Receivable:
Total loans	0	0
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	0	0
Unallocated | Originated Loans
Allowance for Loan Losses:
Beginning balance	214	26
Charge-offs	0	0
Recoveries	0	0
Provision	0	0
Allowance allocation adjustment	63	(76)
Ending balance	277	(50)
Loans Receivable:
Total loans	0	0
Unallocated | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	0	0
Unallocated | Other acquired loans
Allowance for Loan Losses:
Beginning balance	(61)	0
Charge-offs	0	0
Recoveries	0	0
Provision	0	0
Allowance allocation adjustment	62	0
Ending balance	1
Loans Receivable:
Total loans	0	0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Ending balance	$ 1	$ 0

LOANS, ALLOWANCE FOR LOAN LOS_6

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Loans Receivable by Loan Type) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Loans receivable
Total loans	$ 1,026,436	$ 999,433	$ 721,128
Performing loans
Loans receivable
TDR loans	7,483	6,055
Loans other	1,007,369	985,288
Total loans	1,014,852	991,343
Nonperforming loans
Loans receivable
TDR loans	2,501	2,667
Loans other	9,083	5,423
Total loans	11,584	8,090
Residential Real Estate
Loans receivable
Total loans	214,142	222,809	223,945
Residential Real Estate | Performing loans
Loans receivable
TDR loans	3,454	3,319
Loans other	207,064	216,636
Total loans	210,518	219,955
Residential Real Estate | Nonperforming loans
Loans receivable
TDR loans	439	785
Loans other	3,185	2,069
Total loans	3,624	2,854
Commercial/Agriculture Real Estate
Loans receivable
Total loans	585,857	536,065	301,331
Commercial/Agriculture Real Estate | Performing loans
Loans receivable
TDR loans	3,454	2,209
Loans other	577,880	531,030
Total loans	581,334	533,239
Commercial/Agriculture Real Estate | Nonperforming loans
Loans receivable
TDR loans	464	577
Loans other	4,059	2,249
Total loans	4,523	2,826
Consumer Non-real Estate
Loans receivable
Total loans	84,380	91,806	114,836
Consumer Non-real Estate | Performing loans
Loans receivable
TDR loans	90	99
Loans other	83,960	91,373
Total loans	84,050	91,472
Consumer Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	0	0
Loans other	330	334
Total loans	330	334
Commercial/Agricultural Non-real Estate
Loans receivable
Total loans	142,057	148,753	$ 81,016
Commercial/Agricultural Non-real Estate | Performing loans
Loans receivable
TDR loans	485	428
Loans other	138,465	146,249
Total loans	138,950	146,677
Commercial/Agricultural Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	1,598	1,305
Loans other	1,509	771
Total loans	$ 3,107	$ 2,076

LOANS, ALLOWANCE FOR LOAN LOS_7

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Aging Analysis) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 20,750	$ 17,146
Current	1,005,686	982,287
Total Loans	1,026,436	999,433
Nonaccrual Loans	9,871	7,354
Recorded Investment 89 days and Accruing	1,713	736
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	8,231	8,559
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	4,152	3,082
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	8,367	5,505
Residential Real Estate | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	7,743	6,043
Current	194,053	203,883
Total Loans	201,796	209,926
Nonaccrual Loans	2,041	2,331
Recorded Investment 89 days and Accruing	1,245	471
Residential Real Estate | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	338	1,443
Current	12,008	11,440
Total Loans	12,346	12,883
Nonaccrual Loans	0	0
Recorded Investment 89 days and Accruing	338	51
Residential Real Estate | 30-59 Days Past Due | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	4,929	3,060
Residential Real Estate | 30-59 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	820
Residential Real Estate | 60-89 Days Past Due | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	449	861
Residential Real Estate | 60-89 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	572
Residential Real Estate | Greater Than 89 Days | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	2,365	2,122
Residential Real Estate | Greater Than 89 Days | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	338	51
Commercial/Agriculture Real Estate | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	2,217	2,025
Current	366,313	355,934
Total Loans	368,530	357,959
Nonaccrual Loans	1,281	745
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	5,036	3,473
Current	85,884	82,542
Total Loans	90,920	86,015
Nonaccrual Loans	3,182	2,019
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Current	83,961	69,400
Total Loans	83,961	69,400
Nonaccrual Loans	0	0
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	307	716
Current	42,139	21,975
Total Loans	42,446	22,691
Nonaccrual Loans	60	63
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	277	1,060
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	735	1,360
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	247	526
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,319	872
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,180	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	175
Commercial/Agriculture Real Estate | Greater Than 89 Days | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	621	93
Commercial/Agriculture Real Estate | Greater Than 89 Days | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	3,121	2,113
Commercial/Agriculture Real Estate | Greater Than 89 Days | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	60	15
Consumer Non-real Estate | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	564	582
Current	51,858	56,003
Total Loans	52,422	56,585
Nonaccrual Loans	191	106
Recorded Investment 89 days and Accruing	2	45
Consumer Non-real Estate | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	557	697
Current	12,353	14,309
Total Loans	12,910	15,006
Nonaccrual Loans	0	0
Recorded Investment 89 days and Accruing	119	157
Consumer Non-real Estate | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	252	303
Current	18,796	19,911
Total Loans	19,048	20,214
Nonaccrual Loans	9	14
Recorded Investment 89 days and Accruing	9	12
Consumer Non-real Estate | 30-59 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	378	285
Consumer Non-real Estate | 30-59 Days Past Due | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	322	340
Consumer Non-real Estate | 30-59 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	223	179
Consumer Non-real Estate | 60-89 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	38	167
Consumer Non-real Estate | 60-89 Days Past Due | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	116	200
Consumer Non-real Estate | 60-89 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	14	98
Consumer Non-real Estate | Greater Than 89 Days | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	148	130
Consumer Non-real Estate | Greater Than 89 Days | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	119	157
Consumer Non-real Estate | Greater Than 89 Days | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	15	26
Commercial/Agricultural Non-real Estate | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,266	757
Current	104,537	111,670
Total Loans	105,803	112,427
Nonaccrual Loans	1,566	1,314
Recorded Investment 89 days and Accruing	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	2,470	1,107
Current	33,784	35,220
Total Loans	36,254	36,327
Nonaccrual Loans	1,541	762
Recorded Investment 89 days and Accruing	0	0
Commercial/Agricultural Non-real Estate | 30-59 Days Past Due | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	270	399
Commercial/Agricultural Non-real Estate | 30-59 Days Past Due | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	850	530
Commercial/Agricultural Non-real Estate | 60-89 Days Past Due | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	389	70
Commercial/Agricultural Non-real Estate | 60-89 Days Past Due | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	647	67
Commercial/Agricultural Non-real Estate | Greater Than 89 Days | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	607	288
Commercial/Agricultural Non-real Estate | Greater Than 89 Days | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 973	$ 510

LOANS, ALLOWANCE FOR LOAN LOS_8

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Impaired Loans) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 45,650	$ 44,849
With an allowance recorded, Recorded investment	4,479	2,485
Recorded investment, Total	50,129	47,334
With no related allowance recorded, unpaid principal balance	45,650	44,849
With an allowance recorded, unpaid principal balance	4,479	2,485
Unpaid principal balance, Total	50,129	47,334
With an allowance recorded, Related allowance	739	227
With no related allowance recorded, Average recorded investment	45,249	32,336
With an allowance recorded, Average recorded investment	3,482	2,327
Average recorded investment, Total	48,731	34,663
With no related allowance recorded, Interest income recognized	896	501
With an allowance recorded, Interest income recognized	33	19
Interest income recognized, Total	929	520
Residential Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	7,632	8,873
With an allowance recorded, Recorded investment	2,431	1,332
Recorded investment, Total	10,063	10,205
With no related allowance recorded, unpaid principal balance	7,632	8,873
With an allowance recorded, unpaid principal balance	2,431	1,332
Unpaid principal balance, Total	10,063	10,205
With an allowance recorded, Related allowance	268	156
With no related allowance recorded, Average recorded investment	8,252	7,915
With an allowance recorded, Average recorded investment	1,882	1,280
Average recorded investment, Total	10,134	9,195
With no related allowance recorded, Interest income recognized	156	88
With an allowance recorded, Interest income recognized	26	17
Interest income recognized, Total	182	105
Commercial/Agriculture Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	24,515	28,850
With an allowance recorded, Recorded investment	1,811	979
Recorded investment, Total	26,326	29,829
With no related allowance recorded, unpaid principal balance	24,515	28,850
With an allowance recorded, unpaid principal balance	1,811	979
Unpaid principal balance, Total	26,326	29,829
With an allowance recorded, Related allowance	403	25
With no related allowance recorded, Average recorded investment	26,683	19,673
With an allowance recorded, Average recorded investment	1,395	820
Average recorded investment, Total	28,078	20,493
With no related allowance recorded, Interest income recognized	500	304
With an allowance recorded, Interest income recognized	5	0
Interest income recognized, Total	505	304
Consumer Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	275	226
With an allowance recorded, Recorded investment	115	147
Recorded investment, Total	390	373
With no related allowance recorded, unpaid principal balance	275	226
With an allowance recorded, unpaid principal balance	115	147
Unpaid principal balance, Total	390	373
With an allowance recorded, Related allowance	36	37
With no related allowance recorded, Average recorded investment	250	226
With an allowance recorded, Average recorded investment	131	154
Average recorded investment, Total	381	380
With no related allowance recorded, Interest income recognized	4	4
With an allowance recorded, Interest income recognized	2	1
Interest income recognized, Total	6	5
Commercial/Agricultural Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	13,228	6,900
With an allowance recorded, Recorded investment	122	27
Recorded investment, Total	13,350	6,927
With no related allowance recorded, unpaid principal balance	13,228	6,900
With an allowance recorded, unpaid principal balance	122	27
Unpaid principal balance, Total	13,350	6,927
With an allowance recorded, Related allowance	32	9
With no related allowance recorded, Average recorded investment	10,064	4,522
With an allowance recorded, Average recorded investment	74	73
Average recorded investment, Total	10,138	4,595
With no related allowance recorded, Interest income recognized	236	105
With an allowance recorded, Interest income recognized	0	1
Interest income recognized, Total	$ 236	$ 106

LOANS, ALLOWANCE FOR LOAN LOS_9

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of TDR Loans) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Accrual status	$ 7,483	$ 6,055
Non-accrual status	2,501	2,667
Total	$ 9,984	$ 8,722

LOANS, ALLOWANCE FOR LOAN LO_10

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (TDR Loan Modifications) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)Contract	Dec. 31, 2018USD ($)Contract
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | Contract	8	7
Pre-Modification Outstanding Recorded Investment	$ 1,828	$ 866
Post-Modification Outstanding Recorded Investment	1,828	866
Specific Reserve	0	0
Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	70	264
Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	581
Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	1,758	0
Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 0	$ 21
Residential Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | Contract	3	4
Pre-Modification Outstanding Recorded Investment	$ 171	$ 240
Post-Modification Outstanding Recorded Investment	171	240
Specific Reserve	0	0
Residential Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	240
Residential Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Residential Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	171	0
Residential Real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 0	$ 0
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | Contract	3	2
Pre-Modification Outstanding Recorded Investment	$ 1,190	$ 602
Post-Modification Outstanding Recorded Investment	1,190	602
Specific Reserve	0	0
Commercial/Agriculture Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Commercial/Agriculture Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	581
Commercial/Agriculture Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	1,190	0
Commercial/Agriculture Real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 0	$ 21
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | Contract	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Outstanding Recorded Investment	0	0
Specific Reserve	0	0
Consumer Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Consumer Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Consumer Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Consumer Non-real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 0	$ 0
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | Contract	2	1
Pre-Modification Outstanding Recorded Investment	$ 467	$ 24
Post-Modification Outstanding Recorded Investment	467	24
Specific Reserve	0	0
Commercial/Agricultural Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	70	24
Commercial/Agricultural Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Commercial/Agricultural Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	397	0
Commercial/Agricultural Non-real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LO_11

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of Loans by Loan Segment) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)Contract	Dec. 31, 2018USD ($)Contract
Troubled Debt Restructuring
Number of Modifications	8	7
Recorded Investment | $	$ 9,984	$ 8,722
Residential Real Estate
Troubled Debt Restructuring
Number of Modifications	3	4
Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications	3	2
Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications	0	0
Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications	2	1
Originated Loans
Troubled Debt Restructuring
Number of Modifications	68	83
Recorded Investment | $	$ 7,483	$ 8,722
Originated Loans | Residential Real Estate
Troubled Debt Restructuring
Number of Modifications	37	41
Recorded Investment | $	$ 3,454	$ 4,103
Originated Loans | Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications	17	19
Recorded Investment | $	$ 3,454	$ 2,787
Originated Loans | Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications	11	13
Recorded Investment | $	$ 90	$ 99
Originated Loans | Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications	3	10
Recorded Investment | $	$ 485	$ 1,733

LOANS, ALLOWANCE FOR LOAN LO_12

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Total Troubled Debt Restructurings) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)Contract	Dec. 31, 2018USD ($)Contract
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications	18	19
Recorded Investment | $	$ 2,501	$ 2,667
Residential Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications	6	7
Recorded Investment | $	$ 439	$ 785
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications	3	4
Recorded Investment | $	$ 464	$ 577
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications	0	0
Recorded Investment | $	$ 0	$ 0
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications	9	8
Recorded Investment | $	$ 1,598	$ 1,305
Troubled Debt Restructuring, Default During Year
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications	8

LOANS, ALLOWANCE FOR LOAN LO_13

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Acquired Loans Outstanding Balance and the Carrying Amount) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,026,436	$ 999,433
Carrying amount	1,026,436	999,433	$ 721,128
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying amount	26,924		$ 8,395
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	358,956	$ 379,644
Carrying amount	351,880
Acquired Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	358,956
Purchased credit impaired loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	26,924
Carrying amount	22,800
Non-PCI Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	332,032
Carrying amount	$ 329,080

LOANS, ALLOWANCE FOR LOAN LO_14

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Acquired Loans Changes in Accretable Yield) (Details) - Acquired Loans $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 3,163
Acquisitions	0
Reduction due to unexpected early payoffs	0
Reclass from non-accretable difference	0
Disposals/transfers	0
Accretion	(194)
Balance at end of period	$ 2,969

MORTGAGE SERVICING RIGHTS (Narr

MORTGAGE SERVICING RIGHTS (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,030,649	$ 1,007,512
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Deposits	5,030	3,182
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 517,746	$ 518,476

MORTGAGE SERVICING RIGHTS (Serv

MORTGAGE SERVICING RIGHTS (Servicing Asset at Amortized Cost) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	$ 4,486
Increase in MSR assets resulting from transfers of financial assets	(129)		$ 0
Net book value at end of period	4,424	$ 4,486
Mortgage servicing rights
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	4,486	1,840
MSR asset acquired	0	2,721
Increase in MSR assets resulting from transfers of financial assets	129	100
Amortization during the period	(191)	(175)
Valuation allowance at end of period	0	0
Net book value at end of period	4,424	4,486
Fair value of MSR asset at end of period	4,705	5,214
Residential mortgage loans serviced for others	$ 517,746	$ 518,476
Net book value of MSR asset to loans serviced for others	0.86%	0.87%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) - lease	Mar. 31, 2019	Jan. 01, 2019
Lessee, Lease, Description [Line Items]
Operating lease renewal term	5 years
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year 9 months
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	9 years 6 months
Corporate Offices
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	1	1
Bank Branch
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	9	10
Other Production
Lessee, Lease, Description [Line Items]
Number of properties subject to operating leases (in leases)	1	1

LEASES (Operating Leases) (Deta

LEASES (Operating Leases) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Jan. 01, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 239
Right-of-use assets obtained in exchange for lease obligations, Operating leases	158
Operating lease right-of-use assets	5,043	$ 5,000
Operating lease liabilities	$ 5,104	$ 5,000
Weighted average remaining lease term in years; operating leases	7 years 7 days
Weighted average discount rate; operating leases	3.05%

LEASES (Maturities of Operating

LEASES (Maturities of Operating Lease Liabilities) (Details) $ in Thousands	Mar. 31, 2019USD ($)
Operating leases
2019	$ 684
2020	871
2021	721
2022	669
2023	589
Thereafter	2,159
Total	$ 5,693

FEDERAL HOME LOAN BANK ADVANC_3

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Summary of Federal Home Loan Bank Advances) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Advances from FHLB:
Less: unamortized debt issuance costs	$ (325)	$ (353)
Federal Home Loan Bank advances	122,828	109,813
Other borrowings	24,675	24,647
Totals	147,503	134,460
FHLB
Advances from FHLB:
Fixed rates	86,000	43,000
Overnight borrowings	37,000	67,000
Total FHLB advances	123,000	110,000
Less: unamortized debt issuance costs	(172)	(187)
Federal Home Loan Bank advances	122,828	109,813
Senior notes: | Variable rate due in August 2030
Advances from FHLB:
Long-term debt	10,000	10,000
Subordinated notes: | 6.75% due August 2027, variable rate commencing August 2022
Advances from FHLB:
Long-term debt	$ 15,000	$ 15,000

FEDERAL HOME LOAN BANK ADVANC_4

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended
	Aug. 31, 2022	Mar. 31, 2019	Dec. 31, 2018	Aug. 01, 2018	Aug. 10, 2017
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Letters of credit outstanding, amount		$ 117,339,000	$ 87,359,000
Banks available and unused portion of borrowing agreement		275,922,000	178,620,000
Maximum month-end amounts outstanding		122,828,000	109,813,000
Unamortized debt issuance costs		325,000	$ 353,000
Variable rate due in August 2030 | Revolving Credit Facility
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Line of credit facility, maximum borrowing capacity				$ 7,500,000
Line of credit facility, fair value of amount outstanding		0
Federal Home Loan Bank Advances
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
FHLB advances, floating rate, under one year		75,000,000
Federal Home Loan Bank Advances
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Overnight borrowings		$ 37,000,000
Variable interest rate overnight borrowings		2.64%
FHLB, advances, fixed rate, after one year		$ 11,000,000
FHLB, advances, interest rate		2.45%
Federal home loan bank, collateral		$ 842,603,000
Term Loan | Variable rate due in August 2030
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Debt instrument, face amount				$ 10,000,000
Term Loan | Variable rate due in August 2030 | Minimum
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Interest rate		4.75%
Subordinated notes | 6.75% due August 2027, variable rate commencing August 2022
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Debt instrument, face amount					$ 15,000
Term of fixed rate		5 years
Interest rate		6.75%
Scenario, Forecast | Subordinated notes | 6.75% due August 2027, variable rate commencing August 2022 | London Interbank Offered Rate (LIBOR)
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Basis spread on variable rate	4.90%

FEDERAL HOME LOAN BANK ADVANC_5

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Maturities of FHLB Advances and Other) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Banking and Thrift [Abstract]
2019	$ 112,000
2020	0
2021	0
2022	10,828
2023	0
Thereafter	24,675
Totals	$ 147,503	$ 134,460

STOCK-BASED COMPENSATION (Narra

STOCK-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Sep. 30, 2018	Mar. 27, 2018	Feb. 29, 2008	Feb. 28, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	0	0
Outstanding in period (in shares)	80,700	108,930		121,670
2004 Recognition and Retention Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of awards company's common stock (in shares)							113,910
2004 Recognition and Retention Plan | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Option instruments, granted (in shares)	113,910
2004 Stock Option and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of awards company's common stock (in shares)							284,778
Options granted (in shares)	284,778
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	181,000
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan (in shares)						597,605
Prospective issuance of shares of the Company's common stock under the 2008 Equity Incentive Plan (in shares)	426,860
Aggregate stock which may be granted for restricted stock and units under the 2008 Equity Incentive Plan (in shares)	170,745
2008 Equity Incentive Plan | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Option instruments, granted (in shares)	89,183
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiry period of unexercised nonqualified incentive stock options	15 years
Expiry period of unexercised incentive stock options	10 years
Compensation expense related to awards	$ 140		$ 67
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Restricted shares | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	2 years
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Restricted shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	5 years
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	5 years
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan (in shares)					350,000
2018 Equity Incentive Plan | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding in period (in shares)	52,068
2018 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding in period (in shares)	0
2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 4		$ (5)

STOCK-BASED COMPENSATION (Restr

STOCK-BASED COMPENSATION (Restricted Stock Award) (Details) - Restricted shares - $ / shares	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Number of Shares
Restricted shares, Unvested and outstanding at beginning of period year (in shares)	75,407	52,172
Granted (in shares)	10,847	27,514
Vested (in shares)	(4,185)	(4,279)
Forfeited (in shares)	(958)	0
Restricted shares, Unvested and outstanding at end of period year (in shares)	81,111	75,407
Weighted Average Grant Price
Beginning of period, weighted average, grant price (in usd per share)	$ 13.24	$ 13.29
Granted, weighted average, grant price (in usd per share)	11.60	13.15
Vested, weighted average, grant price (in usd per share)	11.32	13.30
Forfeited, weighted average, grant price (in usd per share)	13.92	0
End of period, weighted average, grant price (in usd per share)	$ 13	$ 13.24

STOCK-BASED COMPENSATION (Commo

STOCK-BASED COMPENSATION (Common Stock Options Awards) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Option Shares
Outstanding at beginning of period (in shares)	108,930	121,670
Granted (in shares)	0	0
Exercised (in shares)	(27,430)	(12,740)
Forfeited or expired (in shares)	(800)	0
Outstanding at end of period (in shares)	80,700	108,930
Exercisable at end of period (in shares)	33,900	56,230
Fully vested and expected to vest (in shares)	80,700	108,930
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding at beginning of period (usd per share)	$ 10.15	$ 9.82
Weighted Average Exercise Price, Granted (usd per share)	0	0
Weighted Average Exercise Price, Exercised (usd per share)	7.09	7.04
Weighted Average Exercise Price, Forfeited or expired (usd per share)	13.76	0
Weighted Average Exercise Price, Outstanding at end of period (usd per share)	11.15	10.15
Weighted Average Exercise Price, Exercisable at end of year (usd per share)	10.24	8.83
Weighted Average Exercise Price, Fully vested and expected to vest (usd per share)	$ 11.15	$ 10.15
Weighted Average Remaining Contractual Term, Outstanding at end of period	7 years 3 months 11 days	5 years 9 months 26 days
Weighted Average Remaining Contractual Term, Exercisable at end of period	6 years 9 months 4 days	4 years 4 days
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	7 years 3 months 11 days	5 years 9 months 26 days
Aggregate intrinsic value, exercisable at end of period	$ 57	$ 116
Aggregate intrinsic value, fully vested and expected to vest at end of period	$ 63	$ 82

STOCK-BASED COMPENSATION (2004

STOCK-BASED COMPENSATION (2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 126	$ 81
Cash received from options exercised	195	90	$ 41
Tax benefit realized from options exercised	$ 0	$ 0

FAIR VALUE ACCOUNTING (Assets M

FAIR VALUE ACCOUNTING (Assets Measured on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Assets Measured on a Recurring Basis
Estimated Fair Value	$ 160,201	$ 146,725
U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	52,066	45,298
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	33,415	34,728
Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	44,564	41,350
Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value		148
Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	6,375	6,305
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Estimated Fair Value	160,201	146,725
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	160,201	146,725
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	52,066	45,298
Fair Value, Measurements, Recurring | U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	52,066	45,298
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	33,415	34,728
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	33,415	34,728
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	44,564	41,350
Fair Value, Measurements, Recurring | Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	44,564	41,350
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value	0	148
Fair Value, Measurements, Recurring | Agency Securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Agency Securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	148
Fair Value, Measurements, Recurring | Agency Securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	6,375	6,305
Fair Value, Measurements, Recurring | Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	6,375	6,305
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	$ 0
Fair Value, Measurements, Recurring | Corporate asset based securities
Assets Measured on a Recurring Basis
Estimated Fair Value	23,781
Fair Value, Measurements, Recurring | Corporate asset based securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0
Fair Value, Measurements, Recurring | Corporate asset based securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	23,781
Fair Value, Measurements, Recurring | Corporate asset based securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	$ 0

FAIR VALUE ACCOUNTING (Assets_2

FAIR VALUE ACCOUNTING (Assets Measured on a Nonrecurring Basis) (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Assets Measured on a Nonrecurring Basis
Total	$ 11,284	$ 10,269
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	11,284	10,269
Foreclosed and repossessed assets, net
Assets Measured on a Nonrecurring Basis
Total	2,100	2,570
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	2,100	2,570
Impaired loans with allocated allowances
Assets Measured on a Nonrecurring Basis
Total	4,479	2,485
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	4,479	2,485
Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Total	4,705	5,214
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	$ 4,705	$ 5,214

FAIR VALUE ACCOUNTING (Level 3

FAIR VALUE ACCOUNTING (Level 3 Fair Value Inputs) (Details) - Fair Value, Inputs, Level 3 $ in Thousands	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Receivable, Fair Value Disclosure	$ 2,100	$ 2,570
Foreclosed and repossessed assets, net | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.10	0.10
Foreclosed and repossessed assets, net | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.15	0.15
Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Receivable, Fair Value Disclosure	$ 4,479	$ 2,485
Impaired loans with allocated allowances | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.10	0.10
Impaired loans with allocated allowances | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.15	0.15
Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of MSR asset at end of period	$ 4,705	$ 5,214
Mortgage servicing rights | Discounted rates | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0.095	0.095
Mortgage servicing rights | Discounted rates | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0.125	0.125

FAIR VALUE ACCOUNTING (Carrying

FAIR VALUE ACCOUNTING (Carrying Amount and Estimated Fair Value) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financial assets:
Securities available for sale AFS	$ 160,201	$ 146,725
Securities held to maturity HTM	4,785	4,872
Equity securities with readily determinable fair value	182	0
Carrying Amount
Financial assets:
Securities available for sale AFS	160,201	146,725
Carrying Amount | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	41,358	45,778
Equity securities with readily determinable fair value	182	0
Non-marketable equity securities, at cost	11,206	11,261
Accrued interest receivable	4,369	4,307
Financial liabilities:
Other borrowings	24,675	24,647
Other liabilities	9,473	7,359
Carrying Amount | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	6,235	7,460
Securities held to maturity HTM	4,711	4,850
Loans held for sale	1,231	1,927
Financial liabilities:
FHLB advances	122,828	109,813
Accrued interest payable	585	406
Carrying Amount | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,010,971	984,952
Mortgage servicing rights	4,424	4,486
Financial liabilities:
Deposits	1,030,649	1,007,512
Estimated Fair Value
Financial assets:
Securities available for sale AFS	160,201	146,725
Estimated Fair Value | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	41,358	45,778
Equity securities with readily determinable fair value	182	0
Non-marketable equity securities, at cost	11,206	11,261
Accrued interest receivable	4,369	4,307
Financial liabilities:
Other borrowings	24,675	24,647
Other liabilities	9,473	7,359
Estimated Fair Value | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	6,204	6,704
Securities held to maturity HTM	4,785	4,872
Loans held for sale	1,231	1,927
Financial liabilities:
FHLB advances	122,838	109,665
Accrued interest payable	585	406
Estimated Fair Value | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,010,326	988,072
Mortgage servicing rights	4,705	5,214
Financial liabilities:
Deposits	$ 1,029,906	$ 1,005,488

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) (Components of Other Comprehensive Income) (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Before-Tax Amount
Other comprehensive income (loss)	$ 1,545		$ (1,603)
Tax Expense
Other comprehensive income (loss)	(425)		395
Net-of-Tax Amount
Other comprehensive income (loss)	1,119	$ 865	(1,208)
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized gains (losses) arising during the period	1,570		(1,445)
Reclassification adjustment for gains (losses) included in net income	37		(21)
Less: reclassification of certain deferred tax effects	0		(137)
Tax Expense
Net unrealized gains (losses) arising during the period	(432)		390
Reclassification adjustment for gains (losses) included in net income	(10)		5
Net-of-Tax Amount
Net unrealized gains (losses) arising during the period	1,137		(1,055)
Reclassification adjustment for gains (losses) included in net income	27		(16)
Less: reclassification of certain deferred tax effects	0		(137)
Equity Securities | Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized gains (losses) arising during the period	(62)		0
Tax Expense
Net unrealized gains (losses) arising during the period	17		0
Net-of-Tax Amount
Net unrealized gains (losses) arising during the period	$ (45)		$ 0

OTHER COMPREHENSIVE INCOME (L_4

OTHER COMPREHENSIVE INCOME (LOSS) (Changes in the Accumulated Balances) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	$ 138,187
Current year-to-date other comprehensive loss, net of tax	1,119	$ 865	$ (1,208)
Ending balance	138,380	138,187
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	(1,841)	(2,706)
Current year-to-date other comprehensive loss, net of tax	1,119	865
Ending balance	$ (722)	$ (1,841)

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) (Reclassifications Out of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income taxes	$ (322)	$ (487)
Net income attributable to common stockholders	953	1,341
Unrealized Gains (Losses) on Securities | Amounts Reclassified from Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Gain (loss) on investment securities	37	(21)
Provision for income taxes	(10)	5
Net income attributable to common stockholders	$ 27	$ (16)

Uncategorized Items - czwi-2019

Label	Element	Value
Accounting Standards Update 2016-01 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (45,000)
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(56,000)
Accounting Standards Update 2016-02 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (56,000)