Citizens Community Bancorp (CZWI) 10-Q 7 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 07, 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	Sep. 30, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		11,269,726

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 52,276	$ 45,778
Other interest-bearing deposits	5,245	7,460
Securities available for sale AFS	182,956	146,725
Securities held to maturity HTM	3,665	4,850
Other investments	12,863	11,261
Loans receivable	1,124,378	992,556
Allowance for loan losses	(9,177)	(7,604)
Loans receivable, net	1,115,201	984,952
Loans held for sale	3,262	1,927
Mortgage servicing rights	4,245	4,486
Office properties and equipment, net	20,938	13,513
Accrued interest receivable	4,993	4,307
Intangible assets	7,999	7,501
Goodwill	31,841	31,474
Foreclosed and repossessed assets, net	1,373	2,570
Bank owned life insurance (BOLI)	22,895	17,792
Other assets	5,612	3,328
TOTAL ASSETS	1,475,364	1,287,924
Liabilities:
Deposits	1,161,750	1,007,512
Federal Home Loan Bank advances	113,466	109,813
Other borrowings	44,545	24,647
Other liabilities	7,574	7,765
Total liabilities	1,327,335	1,149,737
Stockholders’ Equity:
Common stock— $0.01 par value, authorized 30,000,000; 11,270,710 and 10,953,512 shares issued and outstanding, respectively	113	109
Additional paid-in capital	128,926	125,512
Retained earnings	19,348	15,264
Unearned deferred compensation	(630)	(857)
Accumulated other comprehensive loss	272	(1,841)
Total stockholders’ equity	148,029	138,187
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,475,364	$ 1,287,924

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 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)	11,270,710	10,953,512
Common stock, outstanding (in shares)	11,270,710	10,953,512

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Interest and dividend income:
Interest and fees on loans	$ 14,646	$ 9,414	$ 40,036	$ 26,818
Interest on investments	1,577	948	4,241	2,666
Total interest and dividend income	16,223	10,362	44,277	29,484
Interest expense:
Interest on deposits	3,371	1,659	8,890	4,341
Interest on FHLB borrowed funds	639	323	2,213	1,049
Interest on other borrowed funds	620	440	1,436	1,318
Total interest expense	4,630	2,422	12,539	6,708
Net interest income before provision for loan losses	11,593	7,940	31,738	22,776
Provision for loan losses	575	450	2,125	1,200
Net interest income after provision for loan losses	11,018	7,490	29,613	21,576
Non-interest income:
Service charges on deposit accounts	625	489	1,756	1,332
Interchange income	476	338	1,267	978
Loan servicing income	714	368	1,902	1,051
Gain on sale of loans	679	234	1,560	649
Loan fees and service charges	471	164	860	367
Insurance commission income	197	180	573	554
Gains (losses) on investment securities	96	0	151	(17)
Gain on sale of branch	0	0	2,295	0
Other	363	216	827	517
Total non-interest income	3,621	1,989	11,191	5,431
Non-interest expense:
Compensation and related benefits	5,295	3,778	14,605	11,424
Occupancy	905	776	2,725	2,270
Office	599	468	1,649	1,311
Data processing	1,092	771	2,953	2,224
Amortization of intangible assets	412	161	1,085	483
Amortization of mortgage servicing rights	325	85	822	245
Advertising, marketing and public relations	315	265	974	596
FDIC premium assessment	78	121	318	330
Professional services	561	577	1,961	1,635
Loss (gain) on repossessed assets, net	(16)	71	(143)	521
Other	3,409	571	5,309	1,582
Total non-interest expense	12,975	7,644	32,258	22,621
Income before provision for income tax	1,664	1,835	8,546	4,386
Provision for income taxes	430	736	2,252	1,443
Net income attributable to common stockholders	$ 1,234	$ 1,099	$ 6,294	$ 2,943
Per share information:
Basic earnings (in usd per share)	$ 0.11	$ 0.18	$ 0.57	$ 0.49
Diluted earnings (in usd per share)	0.11	0.10	0.57	0.38
Cash dividends paid (in usd per share)	$ 0	$ 0	$ 0.20	$ 0.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 1,234	$ 1,099	$ 6,294	$ 2,943
Securities available for sale
Net unrealized gains (losses) arising during period	250	(531)	2,049	(1,753)
Reclassification adjustment for net gains (losses) included in net income	69	0	109	(13)
Other comprehensive income (loss)	319	(531)	2,158	(1,766)
Comprehensive income	$ 1,553	$ 568	$ 8,452	$ 1,177

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (unaudited) - USD ($) $ in Thousands		Total	Common Stock	Preferred Stock	Additional Paid-In Capital	Retained Earnings	Unearned Deferred Compensation	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Dec. 31, 2017			5,883,603
Beginning balance at Dec. 31, 2017		$ 74,454	$ 59	$ 0	$ 63,348	$ 12,104	$ (391)	$ (666)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		1,341				1,341
Reclassification of certain deferred tax effects	[1]					137		(137)
Other comprehensive income, net of tax		(1,208)						(1,208)
Forfeiture of unvested shares (in shares)			(1,437)
Forfeiture of unvested shares		0			(20)		20
Common stock awarded under the equity incentive plan (in shares)			15,523
Common stock awarded under the equity incentive plan		0			211		(211)
Common stock options exercised (in shares)			4,792
Common stock options exercised		41			41
Stock option expense		(5)			(5)
Amortization of restricted stock		67					67
Cash dividends ($0.20 per share)		(1,181)				(1,181)
Ending balance (in shares) at Mar. 31, 2018			5,902,481
Ending balance at Mar. 31, 2018		73,509	$ 59	0	63,575	12,401	(515)	(2,011)
Beginning balance (in shares) at Dec. 31, 2017			5,883,603
Beginning balance at Dec. 31, 2017		74,454	$ 59	0	63,348	12,104	(391)	(666)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		2,943
Other comprehensive income, net of tax		(1,766)
Ending balance (in shares) at Sep. 30, 2018			10,913,853
Ending balance at Sep. 30, 2018		135,847	$ 109	0	125,063	14,003	(622)	(2,706)
Beginning balance (in shares) at Mar. 31, 2018			5,902,481
Beginning balance at Mar. 31, 2018		73,509	$ 59	0	63,575	12,401	(515)	(2,011)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		503				503
Preferred stock issued (net of issuance costs)		61,289		61,289
Other comprehensive income, net of tax		(164)						(164)
Surrender of restricted shares of common stock (in shares)			1,809
Surrender of restricted shares of common stock		(25)			(25)
Common stock awarded under the equity incentive plan (in shares)			13,707
Common stock awarded under the equity incentive plan		0			295		(295)
Stock option expense		5			5
Amortization of restricted stock		94					94
Ending balance (in shares) at Jun. 30, 2018			5,914,379
Ending balance at Jun. 30, 2018		135,211	$ 59	61,289	63,850	12,904	(716)	(2,175)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		1,099				1,099
Preferred stock issued (net of issuance costs)		(24)		(24)
Preferred stock converted to common stock (in shares)			5,000,000
Preferred stock converted to common stock			$ 50	(61,265)	61,215
Other comprehensive income, net of tax		(531)						(531)
Surrender of restricted shares of common stock (in shares)			526
Surrender of restricted shares of common stock		(8)			(8)
Stock option expense		6			6
Amortization of restricted stock		94					94
Ending balance (in shares) at Sep. 30, 2018			10,913,853
Ending balance at Sep. 30, 2018		$ 135,847	$ 109	$ 0	125,063	14,003	(622)	(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		0			(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		0			252		(252)
Common stock options exercised (in shares)			27,430
Common stock options exercised		195			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)
Beginning balance (in shares) at Dec. 31, 2018			10,953,512
Beginning balance at Dec. 31, 2018		138,187	$ 109		125,512	15,264	(857)	(1,841)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		6,294
Other comprehensive income, net of tax		$ 2,158
Common stock options exercised (in shares)		28,430
Ending balance (in shares) at Sep. 30, 2019			11,270,710
Ending balance at Sep. 30, 2019		$ 148,029	$ 113		128,926	19,348	(630)	272
Beginning balance (in shares) at Mar. 31, 2019			10,990,033
Beginning balance at Mar. 31, 2019		138,380	$ 110		125,940	14,008	(956)	(722)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		4,107				4,107
Other comprehensive income, net of tax		675						675
Forfeiture of unvested shares (in shares)			(7,958)
Forfeiture of unvested shares		0			(118)		118
Surrender of restricted shares of common stock (in shares)			(3,067)
Surrender of restricted shares of common stock		(35)			(35)
Common stock awarded under the equity incentive plan (in shares)			2,000
Common stock awarded under the equity incentive plan		0			22		(22)
Common stock options exercised (in shares)			1,000
Common stock options exercised		8			8
Stock option expense		5			5
Amortization of restricted stock		103					103
Ending balance (in shares) at Jun. 30, 2019			10,982,008
Ending balance at Jun. 30, 2019		143,242	$ 110		125,822	18,114	(757)	(47)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		1,234				1,234
Other comprehensive income, net of tax		319						319
Surrender of restricted shares of common stock (in shares)			(297)
Surrender of restricted shares of common stock		(3)			(3)
Common stock issued to F&M shareholders (in shares)			288,999
Common stock issued to F&M shareholders		3,105	$ 3		3,102
Stock option expense		5			5
Amortization of restricted stock		127					127
Ending balance (in shares) at Sep. 30, 2019			11,270,710
Ending balance at Sep. 30, 2019		$ 148,029	$ 113		$ 128,926	$ 19,348	$ (630)	$ 272
[1]	Amounts reclassified to retained earnings due to early adoption of ASU 2018-02

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (unaudited) (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 (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income attributable to common stockholders	$ 6,294	$ 2,943
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of premium/accretion discount on investment securities	762	843
Provision for depreciation	1,110	819
Provision for loan losses	2,125	1,200
Net realized (gain) loss on sale of securities	(151)	17
Increase in MSR assets resulting from transfers of financial assets	(581)	(289)
Amortization of MSR assets	822	335
Amortization of intangible assets	1,085	483
Amortization of restricted stock	370	255
Net stock based compensation expense	14	6
Gain on sale of office properties and equipment	(32)	(3)
Benefit for deferred income taxes	0	(194)
Increase in cash surrender value of life insurance	(384)	(318)
Net (gain) loss from disposals of foreclosed and repossessed assets	(143)	522
Gain on sale of loans held for sale, net	(1,560)	(943)
Net change in loans held for sale	225	1,360
Decrease in accrued interest receivable and other assets	3,009	433
(Decrease) increase in other liabilities	(6,482)	620
Total adjustments	189	5,146
Net cash provided by operating activities	6,483	8,089
Cash flows from investing activities:
Purchase of investment securities	(23,457)	(33,622)
Net decrease (increase) in interest-bearing deposits	3,207	(25)
Proceeds from sale of investment securities	7,976	26
Principal payments on investment securities	19,579	8,776
Net sales of other investments	1,084	933
Proceeds from sale of foreclosed and repossessed assets	2,238	4,805
Net increase in loans	(6,710)	(28,644)
Net capital expenditures	(6,149)	(2,405)
Net cash acquired in business combinations	8,137	0
Proceeds from disposal of office properties and equipment	300	74
Net cash used in investing activities	(10,069)	(50,082)
Cash flows from financing activities:
Proceeds from other borrowings, net of debt issuance costs	0	9,911
Net decrease in Federal Home Loan Bank advances	(16,469)	(31,000)
Proceeds from other borrowings to fund business combination, net of origination costs	29,889	0
Principal payment reduction to other borrowings	(10,000)	(15,191)
Net increase in deposits	5,601	5,460
Proceeds from private placement stock offering, net of issuance costs	0	61,265
Common stock issued in F&M acquisition less capitalized equity costs	3,105	0
Surrender of restricted shares of common stock	(47)	(33)
Exercise of common stock options	203	41
Cash dividends paid	(2,198)	(1,181)
Net cash provided by financing activities	10,084	29,272
Net increase (decrease) in cash and cash equivalents	6,498	(12,721)
Cash and cash equivalents at beginning of period	45,778	47,215
Cash and cash equivalents at end of period	52,276	34,494
Cash paid during the period for:
Interest on deposits	8,775	4,285
Interest on borrowings	3,966	2,366
Income taxes	3,847	1,160
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	$ 898	$ 1,064

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 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 28 branch locations, including two branch locations acquired in the F. & M. Bancorp. of Tomah, Inc. merger on July 1, 2019. 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 September 30, 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 May 17, 2019, the Company completed the sale of the Rochester Hills, MI branch for a deposit premium of 7 percent , or approximately $2.3 million , net of selling costs. The branch sale included approximately $34 million in deposits and $300,000 in fixed assets. The Bank retained all loans associated with the branch. On July 1, 2019, the Company closed on the acquisition of F. & M. Bancorp. of Tomah, Inc. and completed the related data systems conversion on July 14, 2019. See Note 2, “Acquisitions” for additional information. On October 25, 2019, the Department of the Treasury released regulations which clarified the tax status of acquired life insurance policies, resulting in policies acquired from United Bank and F&M retaining their tax-free status. As a result, the Company will be reducing its related deferred tax liabilities by $350 thousand (F&M), and $300 thousand (United Bank) and F&M’s initial goodwill will be reduced by $350 thousand on the December 31, 2019 consolidated balance sheet. $300 thousand will be recorded as a discrete tax credit reduction on the Company’s statement of operations for the three and twelve-months ended December 31, 2019. See Note 12, “Subsequent Event” for additional information. 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. Other Investments - Other investments includes equity securities with readily determinable fair values, “restricted” equity securities, and private company securities. Other investments includes $241 of equity securities with readily determinable fair values. 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. As a member of the Federal Reserve Bank (“FRB”) System and the Federal Home Loan Bank (“FHLB”) System, the Bank is required to maintain an investment in the capital stock of these entities. These securities are “restricted” in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other exchange traded equity securities. As no ready market exists for these stocks, and they have no quoted market value, these investments are carried at cost and periodically evaluated for impairment based on the ultimate recovery of par value. Cash dividends are reported as income. Also included in other investments is stock in a private company that does not have a quoted market price. This stock is carried at cost plus or minus changes resulting from observable price changes in orderly transactions for this stock, less other-than-temporary impairment charges, if any. Management’s evaluation for impairment of these other investments, includes consideration of the financial condition and other available relevant information of the issuer. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. 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, additional 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 and the six months ended June 30, 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.

ACQUISTION

ACQUISTION	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
ACQUISTION	ACQUISITION F. & M. Bancorp. of Tomah, Inc. On July 1, 2019 the Company completed its previously announced acquisition of F. & M. Bancorp. of Tomah, Inc. (“F&M”) pursuant to the merger agreement. In connection with the acquisition, the Company merged Farmers & Merchants Bank with and into the Bank, with the Bank surviving the merger. Under the terms of the merger agreement, each issued and outstanding share of F&M common stock, $0.25 par value, other than F&M common stock held by dissenting shareholders, or shares of F&M common stock held by F&M as treasury stock or owned by the Company, was converted into the right to receive, without interest (i) $94.92 in cash, (ii) 1.3350 shares of Citizens common stock, and (iii) cash in lieu of fractional shares. The value of the aggregate consideration paid to F&M shareholders was approximately $24 million . The merger added $192.3 million in assets, gross loans of $130.3 million and $148.5 million in deposits. Based on preliminary estimates, $367 of goodwill and $1.6 million of a core deposit intangible asset was created at September 30, 2019. We expect our analysis to be final at December 31, 2019. The goodwill is not deductible for tax purposes, as the acquisition is accounted for as a tax-free exchange for tax purposes. In connection with the F&M acquisition, we incurred expenses related to (1) accounting, legal and other professional services, (2) contract termination costs, and (3) other costs of integrating and conforming acquired operations with and into the Company. These merger-related expenses, that were expensed as incurred, amounted to $2,575 for the three months ended September 30, 2019 and $3,086 for the nine months ended September 30, 2019, and were included in non-interest expense on the consolidated statement of operations. The acquisition of the net assets of F&M constitutes a business combination as defined by FASB ASC Topic 805, “ Business Combinations .” Accordingly, the assets acquired and liabilities assumed are presented at their fair values at acquisition date. Fair values were determined based on the requirements of FASB ASC Topic 820, “ Fair Value Measurements .” In many cases, the determination of these fair values required management to make estimates regarding discount rates, future expected cash flows, market conditions and other future events that are highly subjective in nature and subject to change for a period up to 12 months after the acquisition date. Management engaged third-party valuation specialists to assist in determining such values. The preliminary results of the fair value evaluation generated goodwill and intangible assets as noted above. The following pro forma financial information for the periods presented reflects our estimated consolidated pro forma results of operations as if the F&M acquisition occurred on January 1, 2019, not considering potential cost savings and other business synergies we expect to receive as a result of the acquisition: Nine Months Ended September 30, 2019 (1) Citizens Community Bancorp, Inc. (2) F&M (3) Pro Forma Adjustments Pro Forma Combined Revenue (net interest income and non-interest income) $ 42,929 $ 4,918 $ (299 ) $ 47,548 Net income attributable to common stockholders $ 6,294 $ 1,007 $ (321 ) $ 6,980 Earnings per share--basic $ 0.57 $ 0.63 Earnings per share-diluted $ 0.57 $ 0.63 (1) Revenue and net income attributable to common stockholders for Citizens Community Bancorp, Inc. are for the consolidated entity through September 30, 2019 which includes the results of operations of F&M for the time period July 1, 2019 through September 30, 2019. (2) Revenue and net income attributable to common stockholders for F&M includes the results of operations of F&M for the time period January 1, 2019 through June 30, 2019. (3) Pro-forma adjustments are for the time period January 1, 2019 through June 30, 2019 and include: • Six month adjustment to record accretion of loan discount ( $814 ) on a straight line basis over approximately six years • Six month adjustment to record amortization of the deposit premium on a straight line basis over the estimated lives of the underlying deposits ranging from seven months to approximately twenty months • Six month adjustment to record amortization of the FHLB borrowings premium on a straight line basis over the estimated lives of the underlying advances ranging from four months up to approximately thirty-three months • Six month adjustment to record interest expense on funds borrowed to fund the acquisition of Tomah. These pro forma adjustments reflect (1) additional depreciation and amortization expense related to, and associated tax effects of, the purchase accounting adjustments made to record various items at fair value and (2) elimination of acquisition related costs incurred. The revenue and earnings of F&M since the acquisition date of July 1, 2019 are presented below: Three Months Ended September 30, 2019 F&M Revenue (net interest income and non-interest income) $ 1,433 Net income attributable to common stockholders $ 402 The following table summarizes the preliminary amounts recorded on the consolidated balance sheet as of the acquisition date in conjunction with the acquisition discussed above: F&M Fair value of consideration paid $ 23,894 Fair value of identifiable assets acquired: Cash and cash equivalents 15,757 Other interest bearing deposits 992 Securities available for sale “AFS” 37,069 Other investments 2,413 Loans receivable, net 126,562 Office properties and equipment, net 2,654 Core deposit intangible 1,582 Cash value of life insurance 4,719 Other assets 1,503 Total identifiable assets acquired $ 193,251 Fair value of liabilities assumed: Deposits $ 148,637 Other borrowings 20,122 Other liabilities 965 Total liabilities assumed 169,724 Fair value of net identifiable assets acquired 23,527 Goodwill recognized $ 367

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 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 September 30, 2019 and December 31, 2018 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30, 2019 U.S. government agency obligations $ 53,405 $ 184 $ 211 $ 53,378 Obligations of states and political subdivisions 27,648 301 12 27,937 Mortgage-backed securities 54,979 741 62 55,658 Corporate debt securities 18,793 131 90 18,834 Corporate asset based securities 27,756 — 607 27,149 Total available for sale securities $ 182,581 $ 1,357 $ 982 $ 182,956 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 September 30, 2019 Obligations of states and political subdivisions $ 980 $ 2 $ — $ 982 Mortgage-backed securities 2,685 103 — 2,788 Total held to maturity securities $ 3,665 $ 105 $ — $ 3,770 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 September 30, 2019 , the Bank has pledged U.S. Government Agency securities with a market value of $5,974 and mortgage-backed securities with a market value of $13,710 as collateral against specific municipal deposits. At September 30, 2019 , the Bank has pledged U.S. Government Agency securities with a market value of $1,703 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of September 30, 2019 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of September 30, 2019 , the Bank also has mortgage backed securities with a carrying value of $760 pledged as collateral to the Federal Home Loan Bank of Des Moines. The estimated fair value of securities at September 30, 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. September 30, 2019 December 31, 2018 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 3,984 $ 3,986 $ 2,177 $ 2,172 Due after one year through five years 19,572 19,806 22,296 22,043 Due after five years through ten years 40,350 40,437 43,014 42,081 Due after ten years 63,696 63,069 39,395 38,931 Total securities with contractual maturities $ 127,602 $ 127,298 $ 106,882 $ 105,227 Mortgage backed securities 54,979 55,658 42,279 41,350 Securities without contractual maturities — — 104 148 Total available for sale securities $ 182,581 $ 182,956 $ 149,265 $ 146,725 September 30, 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 300 302 1,021 1,020 Total securities with contractual maturities $ 980 $ 982 $ 1,701 $ 1,699 Mortgage backed securities 2,685 2,788 3,149 3,173 Total held to maturity securities $ 3,665 $ 3,770 $ 4,850 $ 4,872 Securities with unrealized losses at September 30, 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 September 30, 2019 U.S. government agency obligations $ 10,815 $ 51 $ 10,694 $ 160 $ 21,509 $ 211 Obligations of states and political subdivisions 4,118 4 737 8 4,855 12 Mortgage backed securities 2,380 4 6,216 57 8,596 61 Corporate debt securities 1,993 7 1,417 84 3,410 91 Corporate asset based securities 17,372 357 9,777 250 27,149 607 Total $ 36,678 $ 423 $ 28,841 $ 559 $ 65,519 $ 982 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 September 30, 2019 Obligations of states and political subdivisions $ — $ — $ — $ — $ — $ — Mortgage-backed securities — — — — — — Total $ — $ — $ — $ — $ — $ — 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	9 Months Ended
	Sep. 30, 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 September 30, 2019 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 110,440 $ 53 $ 4,014 $ — $ — $ 114,507 Purchased HELOC loans 10,120 — — — — 10,120 Commercial/Agricultural real estate: Commercial real estate 243,656 — 1,153 — — 244,809 Agricultural real estate 32,278 112 2,137 — — 34,527 Multi-family real estate 69,556 — — — — 69,556 Construction and land development 48,841 — 3,478 — — 52,319 Consumer non-real estate: Originated indirect paper 42,623 — 271 — — 42,894 Purchased indirect paper — — — — — — Other Consumer 15,657 — 61 — — 15,718 Commercial/Agricultural non-real estate: Commercial non-real estate 76,555 866 3,520 — — 80,941 Agricultural non-real estate 20,740 507 810 — — 22,057 Total originated loans $ 670,466 $ 1,538 $ 15,444 $ — $ — $ 687,448 Acquired Loans: Residential real estate: One to four family $ 70,584 $ 450 $ 2,529 $ — $ — $ 73,563 Commercial/Agricultural real estate: Commercial real estate 204,056 6,729 9,452 — — 220,237 Agricultural real estate 46,308 3,010 5,596 — — 54,914 Multi-family real estate 16,427 — 1,775 — — 18,202 Construction and land development 12,434 — 797 — — 13,231 Consumer non-real estate: Other Consumer 3,038 — 14 — — 3,052 Commercial/Agricultural non-real estate: Commercial non-real estate 43,492 1,101 1,698 — — 46,291 Agricultural non-real estate 16,417 131 1,222 — — 17,770 Total acquired loans $ 412,756 $ 11,421 $ 23,083 $ — $ — $ 447,260 Total Loans: Residential real estate: One to four family $ 181,024 $ 503 $ 6,543 $ — $ — $ 188,070 Purchased HELOC loans 10,120 — — — — 10,120 Commercial/Agricultural real estate: Commercial real estate 447,712 6,729 10,605 — — 465,046 Agricultural real estate 78,586 3,122 7,733 — — 89,441 Multi-family real estate 85,983 — 1,775 — — 87,758 Construction and land development 61,275 — 4,275 — — 65,550 Consumer non-real estate: Originated indirect paper 42,623 — 271 — — 42,894 Purchased indirect paper — — — — — — Other Consumer 18,695 — 75 — — 18,770 Commercial/Agricultural non-real estate: Commercial non-real estate 120,047 1,967 5,218 — — 127,232 Agricultural non-real estate 37,157 638 2,032 — — 39,827 Gross loans $ 1,083,222 $ 12,959 $ 38,527 $ — $ — $ 1,134,708 Less: Unearned net deferred fees and costs and loans in process (158 ) Unamortized discount on acquired loans (10,172 ) Allowance for loan losses (9,177 ) Loans receivable, net $ 1,115,201 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 Nine months ended September 30, 2019 Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 1,048 $ 4,019 $ 641 $ 1,258 $ 214 $ 7,180 Charge-offs (119 ) (225 ) (142 ) — — (486 ) Recoveries — — 53 — — 53 Provision 115 1,516 20 315 — 1,966 Allowance allocation adjustment (39 ) (19 ) (75 ) 27 87 (19 ) Total allowance on originated loans 1,005 5,291 497 1,600 301 8,694 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2019 205 183 65 32 (61 ) 424 Charge-offs (105 ) — (29 ) — — (134 ) Recoveries 2 3 10 — — 15 Provision 94 30 35 — — 159 Allowance allocation adjustment (26 ) (45 ) (26 ) 55 61 19 Total allowance on other acquired loans 170 171 55 87 — 483 Total Allowance on acquired loans 170 171 55 87 — 483 Ending balance, September 30, 2019 $ 1,175 $ 5,462 $ 552 $ 1,687 $ 301 $ 9,177 Allowance for Loan Losses at September 30, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 191 $ 205 $ 15 $ 252 $ — $ 663 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 984 $ 5,257 $ 537 $ 1,435 $ 301 $ 8,514 Loans Receivable as of September 30, 2019: — Ending balance of originated loans $ 124,627 $ 401,211 $ 58,612 $ 102,998 $ — $ 687,448 Ending balance of purchased credit-impaired loans 2,273 33,840 — 5,320 — 41,433 Ending balance of other acquired loans 71,290 272,744 3,052 58,741 — 405,827 Ending balance of loans $ 198,190 $ 707,795 $ 61,664 $ 167,059 $ — $ 1,134,708 Ending balance: individually evaluated for impairment $ 8,626 $ 16,458 $ 419 $ 7,215 $ — $ 32,718 Ending balance: collectively evaluated for impairment $ 189,564 $ 691,337 $ 61,245 $ 159,844 $ — $ 1,101,990 Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Nine months ended September 30, 2018 Allowance for Loan Losses: Beginning balance, January 1, 2018 $ 1,439 $ 2,604 $ 910 $ 880 $ 26 $ 5,859 Charge-offs (72 ) — (116 ) (52 ) — (240 ) Recoveries 32 — 95 12 — 139 Provision — 680 60 230 — 970 Allowance allocation adjustment (364 ) (8 ) (285 ) (30 ) 256 (431 ) Total Allowance on originated loans $ 1,035 $ 3,276 $ 664 $ 1,040 $ 282 $ 6,297 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2018 — — — — — — Charge-offs (106 ) (73 ) (70 ) — — (249 ) Recoveries 34 — 5 — — 39 Provision 70 120 25 15 — 230 Allowance allocation adjustment 171 121 125 14 — 431 Total Allowance on other acquired loans 169 168 85 29 — 451 Total Allowance on acquired loans 169 168 85 29 — 451 Ending balance, September 30, 2018 1,204 3,444 749 1,069 282 6,748 Allowance for Loan Losses at September 30, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 97 $ 23 $ 39 $ 43 $ — $ 202 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,107 $ 3,421 $ 710 $ 1,026 $ 282 $ 6,546 Loans Receivable as of September 30, 2018: Ending balance of originated loans $ 136,526 $ 254,751 $ 94,236 $ 79,710 $ — $ 565,223 Ending balance of purchased credit-impaired loans 450 7,173 645 739 — 9,007 Ending balance of other acquired loans 72,805 91,096 2,208 22,354 — 188,463 Ending balance of loans $ 209,781 $ 353,020 $ 97,089 $ 102,803 $ — $ 762,693 Ending balance: individually evaluated for impairment $ 8,198 $ 10,894 $ 393 $ 2,894 $ — $ 22,379 Ending balance: collectively evaluated for impairment $ 201,583 $ 342,126 $ 96,696 $ 99,909 $ — $ 740,314 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 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 Performing loans Performing TDR loans $ 2,876 $ 3,319 $ 3,574 $ 2,209 $ 74 $ 99 $ 452 $ 428 $ 6,976 $ 6,055 Performing loans other 191,990 216,636 691,706 531,030 61,369 91,373 162,546 146,249 1,107,611 985,288 Total performing loans 194,866 219,955 695,280 533,239 61,443 91,472 162,998 146,677 1,114,587 991,343 Nonperforming loans (1) Nonperforming TDR loans 562 785 2,343 577 — — 1,914 1,305 4,819 2,667 Nonperforming loans other 2,762 2,069 10,172 2,249 221 334 2,147 771 15,302 5,423 Total nonperforming loans 3,324 2,854 12,515 2,826 221 334 4,061 2,076 20,121 8,090 Total loans $ 198,190 $ 222,809 $ 707,795 $ 536,065 $ 61,664 $ 91,806 $ 167,059 $ 148,753 $ 1,134,708 $ 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 September 30, 2019 and December 31, 2018 , respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Past Due and Accruing Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total Loans September 30, 2019 Residential real estate: One to four family $ 3,608 $ 1,016 $ 1,069 $ 5,693 $ 2,255 $ 7,948 $ 180,122 $ 188,070 Purchased HELOC loans 466 338 — 804 — 804 9,316 10,120 Commercial/Agricultural real estate: Commercial real estate 389 68 — 457 4,808 5,265 459,781 465,046 Agricultural real estate 1,853 81 — 1,934 6,191 8,125 81,316 89,441 Multi-family real estate — — — — 1,471 1,471 86,287 87,758 Construction and land development — — — — 45 45 65,505 65,550 Consumer non-real estate: Originated indirect paper 250 25 16 291 165 456 42,438 42,894 Purchased indirect paper — — — — — — — — Other Consumer 75 44 14 133 26 159 18,611 18,770 Commercial/Agricultural non-real estate: Commercial non-real estate 957 80 — 1,037 2,072 3,109 124,123 127,232 Agricultural non-real estate 1,656 141 — 1,797 1,989 3,786 36,041 39,827 Total $ 9,254 $ 1,793 $ 1,099 $ 12,146 $ 19,022 $ 31,168 $ 1,103,540 $ 1,134,708 December 31, 2018 Residential real estate: One to four family $ 2,784 $ 861 $ 471 $ 4,116 $ 2,331 $ 6,447 $ 203,479 $ 209,926 Purchased HELOC loans 820 572 51 1,443 — 1,443 11,440 12,883 Commercial/Agricultural real estate: Commercial real estate 1,060 872 — 1,932 745 2,677 355,282 357,959 Agricultural real estate 1,360 — — 1,360 2,019 3,379 82,636 86,015 Multi-family real estate — — — — — — 69,400 69,400 Construction and land development 526 175 — 701 63 764 21,927 22,691 Consumer non-real estate: Originated indirect paper 272 167 45 484 106 590 55,995 56,585 Purchased indirect paper 340 200 157 697 — 697 14,309 15,006 Other Consumer 179 98 12 289 14 303 19,911 20,214 Commercial/Agricultural non-real estate: Commercial non-real estate 399 70 — 469 1,314 1,783 110,644 112,427 Agricultural non-real estate 428 40 — 468 762 1,230 35,097 36,327 Total $ 8,168 $ 3,055 $ 736 $ 11,959 $ 7,354 $ 19,313 $ 980,120 $ 999,433 At September 30, 2019 , the Company has identified impaired loans of $67,414 , consisting of $11,795 TDR loans, the carrying amount of purchased credit impaired loans of $34,696 and $20,924 of substandard non-TDR loans. The $67,414 total of impaired loans includes $6,976 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 September 30, 2019 and December 31, 2018 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized September 30, 2019 With No Related Allowance Recorded: Residential real estate $ 9,016 $ 9,016 $ — $ 8,945 $ 141 Commercial/agriculture real estate 43,907 43,907 — 36,379 721 Consumer non-real estate 358 358 — 292 7 Commercial/agricultural non-real estate 10,298 10,298 — 8,599 166 Total $ 63,579 $ 63,579 $ — $ 54,214 $ 1,035 With An Allowance Recorded: Residential real estate $ 1,598 $ 1,598 $ 191 $ 1,465 $ 24 Commercial/agriculture real estate 1,634 1,634 205 1,307 — Consumer non-real estate 62 62 15 104.5 — Commercial/agricultural non-real estate 541 541 252 284 — Total $ 3,835 $ 3,835 $ 663 $ 3,160 $ 24 September 30, 2019 Totals: Residential real estate $ 10,614 $ 10,614 $ 191 $ 10,410 $ 165 Commercial/agriculture real estate 45,541 45,541 205 37,685 721 Consumer non-real estate 420 420 15 397 7 Commercial/agricultural non-real estate 10,839 10,839 252 8,883 166 Total $ 67,414 $ 67,414 $ 663 $ 57,374 $ 1,059 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 14 delinquent TDRs greater than 60 days past due with a recorded investment of $3,293 at September 30, 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 September 30, 2019 and December 31, 2018 . September 30, 2019 December 31, 2018 Troubled debt restructure loans: Accrual status $ 7,194 $ 6,055 Non-accrual status 4,601 2,667 Total $ 11,795 $ 8,722 We committed to refinance two loans totaling $33 meeting our TDR criteria at September 30, 2019 . There were unused lines of credit totaling $17 meeting our TDR criteria as of September 30, 2019 . The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the nine months ended September 30, 2019 and three months ended 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 Nine months ended September 30, 2019 TDRs: Residential real estate 9 $ 431 $ — $ 171 $ — $ 602 $ 602 $ — Commercial/Agricultural real estate 14 2,005 78 1,215 — 3,298 3,298 — Consumer non-real estate 1 2 — — — 2 2 — Commercial/Agricultural non-real estate 7 165 364 469 — 998 998 — Totals 31 $ 2,603 $ 442 $ 1,855 $ — $ 4,900 $ 4,900 $ — 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 September 30, 2019 and December 31, 2018 , was as follows: September 30, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 42 $ 3,438 41 $ 4,103 Commercial/Agricultural real estate 27 5,917 19 2,787 Consumer non-real estate 8 74 13 99 Commercial/Agricultural non-real estate 16 2,366 10 1,733 Total troubled debt restructurings 93 $ 11,795 83 $ 8,722 The following table provides information related to restructured loans that were considered in default as of September 30, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 3 $ 344 7 $ 785 Commercial/Agricultural real estate 9 2,343 4 577 Consumer non-real estate — — — — Commercial/Agricultural non-real estate 12 1,914 8 1,305 Total troubled debt restructurings 24 $ 4,601 19 $ 2,667 Included above are ten TDR loans that became in default during the three months ended September 30, 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: September 30, 2019 Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans) Outstanding balance $ 41,433 Carrying amount $ 34,696 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 405,827 Carrying amount $ 402,392 Total acquired loans Outstanding balance $ 447,260 Carrying amount $ 437,088 The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-20: September 30, 2019 Balance at beginning of period, January 1, 2019 $ 3,163 Acquisitions 814 Reduction due to unexpected early payoffs — Reclass from non-accretable difference 80 Disposals/transfers — Accretion (622 ) Balance at end of period, September 30, 2019 $ 3,435 The following table reflects amounts for all acquired credit impaired and acquired performing loans acquired from F&M at acquisition: Acquired Credit Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 18,355 $ 111,919 $ 130,274 Non-accretable difference (expected losses and foregone interest) (2,898 ) — (2,898 ) Cash flows expected to be collected at acquisition 15,457 111,919 127,376 Accretable yield — (814 ) (814 ) Fair value of acquired loans at acquisition $ 15,457 111,105 $ 126,562 Our analysis of the acquired impaired and non-impaired F&M loan portfolio is ongoing and will be finalized at December31, 2019.

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	9 Months Ended
	Sep. 30, 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 September 30, 2019 and December 31, 2018 were $522,482 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. The current period valuation allowance is included as amortization of mortgage servicing rights in non-interest expense on the consolidated statement of operations. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $6,353 and $3,182 , at September 30, 2019 and December 31, 2018 , respectively. Mortgage servicing rights activity for the nine month period ended September 30, 2019 and three months ended December 31, 2018 were as follows: As of and for the Nine Months Ended As of and for the Three Months Ended September 30, 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 581 100 Amortization during the period (612 ) (175 ) Valuation allowance at end of period (210 ) — Net book value at end of period $ 4,245 $ 4,486 Fair value of MSR asset at end of period $ 4,299 $ 5,214 Residential mortgage loans serviced for others $ 522,482 $ 518,476 Net book value of MSR asset to loans serviced for others 0.81 % 0.87 %

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	LEASES We have operating leases for our corporate offices ( 1 ), bank branch offices ( 6 ), other production offices ( 1 ) and certain office equipment. In May 2019, the bank acquired the previously leased Mankato, MN branch office and in August 2019, the bank acquired the previously leased Rice Lake, WI and Lake Hallie, WI branch offices, which are now included in Office properties and equipment on the consolidated balance sheet. Our leases have remaining lease terms of 1 to 8.75 years, some of which include options to extend the leases for up to 5 years. As of September 30, 2019, we have no additional lease commitments that have not yet commenced. As of and for the nine months ended September 30, 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 $ 665 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 $ 2,939 Operating lease liabilities $ 2,994 Weighted average remaining lease term in years; operating leases 6.95 Weighted average discount rate; operating leases 3.07 % Cash obligations under lease contracts are as follows: Fiscal years ending December 31, 2019 $ 150 2020 566 2021 423 2022 378 2023 327 Thereafter 1,150 Total $ 2,994

FEDERAL HOME LOAN BANK ADVANCES

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	9 Months Ended
	Sep. 30, 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 September 30, 2019 and December 31, 2018 is as follows: September 30, 2019 December 31, 2018 Advances from FHLB: Fixed rates $ 71,530 $ 43,000 Overnight borrowings 42,000 67,000 Total FHLB advances 113,530 110,000 Less: unamortized discount on acquired borrowings $ (64 ) (187 ) Net FHLB advances 113,466 $ 109,813 Other borrowings: Senior notes: Variable rate due in June 2031 $ 29,856 10,000 Subordinated notes: 6.75% due August 2027, variable rate commencing August 2022 15,000 15,000 Less: unamortized debt issuance costs (311 ) (353 ) Total other borrowings $ 44,545 $ 24,647 Totals $ 158,011 $ 134,460 Federal Home Loan Bank Advances and Irrevocable Standby Letters of Credit The bank had an outstanding balance of $42,000 with a rate of 2.04% on the FHLB overnight borrowings at September 30, 2019. Short-term fixed rate advances of $8,500 mature on various dates through September 30, 2020. These five short-term FHLB advances were acquired as a result of the F&M acquisition, at a weighted average rate 2.21% and a weighted average maturity of 5 months. The Bank acquired six additional FHLB notes totaling $9,530 as a result of the F&M acquisition that mature on various dates through 2024 with a weighted average rate of 2.02% and weighted average maturity of 30 months. 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. During the three months ended June 30, 2019, the Bank entered into a $10,000 FHLB note with a 10 -year maturity, callable quarterly, at a fixed interest rate of 1.05% . During the three months ended September 30, 2019, the Bank entered into five additional FHLB notes totaling $32,500 with a 10 -year maturity, callable quarterly, at a fixed weighted average interest rate of 1.04% . 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 $670,863 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 $145,464 and $87,359 at September 30, 2019 and December 31, 2018, respectively. At September 30, 2019 , the Bank’s available and unused portion of this borrowing arrangement was approximately $153,949 compared to $178,620 as of December 31, 2018. Maximum month-end amounts outstanding under this borrowing agreement were $150,839 and $109,813 during the nine months ended September 30, 2019 and the three months ended 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. On June 26, 2019, the Company entered into a credit agreement consisting of a $29,856 term note and a $5,000 revolving note. This term note included the refinancing of $10,074 in existing debt and matures on June 26, 2031. This revolving note became effective on August 1, 2019, at which time it replaced the Company’s existing revolving loan arrangement, and it matures on August 1, 2020. These credit agreements bear 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 ranged from 4.25% to 4.75% during the three and nine months ended September 30, 2019 . At September 30, 2019 , there were no borrowings outstanding on the revolving note. Subordinated Notes On August 10, 2017, the Company issued $15,000 of subordinated notes 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, with fixed interest rate for five years of 6.75% , and in August 2022, convert to a three-month LIBOR plus 4.90% variable rate, and will reset quarterly thereafter. 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 $311 and $353 at September 30, 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 $ 46,000 2020 5,500 2021 4,000 2022 14,936 2023 — Thereafter 87,575 $ 158,011

CAPITAL MATTERS (Notes)

CAPITAL MATTERS (Notes)	9 Months Ended
	Sep. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
CAPITAL MATTERS	CAPITAL MATTERS Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized. Although these terms are not used to represent overall financial condition, if adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At September 30, 2019, the Bank and Company were categorized as “Well Capitalized”, under Prompt Corrective Action Provisions. The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2019 and December 31, 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2019 Total capital (to risk weighted assets) $ 157,069,000 13.5 % $ 92,966,000 > = 8.0 % $ 116,208,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 147,892,000 12.7 % 69,725,000 > = 6.0 % 92,966,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 147,892,000 12.7 % 52,293,000 > = 4.5 % 75,535,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 147,892,000 10.2 % 57,777,000 > = 4.0 % 72,221,000 > = 5.0 % As of December 31, 2018 Total capital (to risk weighted assets) $ 126,440,000 12.7 % $ 79,651,000 > = 8.0 % $ 99,563,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 118,836,000 11.9 % 59,738,000 > = 6.0 % 79,651,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 118,836,000 11.9 % 44,804,000 > = 4.5 % 64,716,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 118,836,000 9.7 % 48,976,000 > = 4.0 % 61,220,000 > = 5.0 % The Company’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2019 and December 31, 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2019 Total capital (to risk weighted assets) $ 132,094,000 11.4 % $ 92,966,000 > = 8.0 % $ 116,208,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 107,917,000 9.3 % 69,725,000 > = 6.0 % 92,966,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 107,917,000 9.3 % 52,293,000 > = 4.5 % 75,535,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 107,917,000 7.5 % 57,777,000 > = 4.0 % 72,221,000 > = 5.0 % As of December 31, 2018 Total capital (to risk weighted assets) $ 123,657,000 12.4 % $ 79,651,000 > = 8.0 % $ 99,563,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 101,053,000 10.2 % 59,738,000 > = 6.0 % 79,651,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 101,053,000 10.2 % 44,804,000 > = 4.5 % 64,716,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 101,053,000 8.3 % 48,976,000 > = 4.0 % 61,220,000 > = 5.0 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [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 September 30, 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 September 30, 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 September 30, 2019 , 89,183 restricted shares under this plan were granted. As of September 30, 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. 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 September 30, 2019 , 54,068 restricted shares had been granted under this plan. As of September 30, 2019 , no stock options had been granted under this plan. Compensation expense related to restricted stock awards from these plans was $127 and $370 for the three and nine months ended September 30, 2019 , compared to $94 and $255 for the three and nine months ended September 30, 2018 . Restricted Common Stock Award September 30, 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 12,847 11.50 27,514 13.15 Vested (14,979 ) 12.69 (4,279 ) 13.30 Forfeited (8,916 ) 13.41 — — Unvested and outstanding at end of year 64,359 $ 12.85 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 and nine month periods ended September 30, 2019 was $5 and $14 . The compensation cost recognized for stock-based employee compensation related to these plans for the three and nine month periods ended September 30, 2018 , was $6 and $6 . Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value September 30, 2019 Outstanding at beginning of year 108,930 $ 10.15 Granted — — Exercised (28,430 ) 7.12 Forfeited or expired (1,000 ) 13.76 Outstanding at end of year 79,500 $ 11.19 6.81 Exercisable at end of year 43,100 $ 10.62 6.5 $ 19 Fully vested and expected to vest 79,500 $ 11.19 6.81 $ (9 ) 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 respective periods follows: Nine months ended September 30, 2019 Three months ended December 31, 2018 Intrinsic value of options exercised $ 130 $ 81 Cash received from options exercised $ 203 $ 90 Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	9 Months Ended
	Sep. 30, 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 September 30, 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) September 30, 2019 Investment securities: U.S. government agency obligations $ 53,378 $ — $ 53,378 $ — Obligations of states and political subdivisions 27,937 — 27,937 — Mortgage-backed securities 55,658 — 55,658 — Agency Securities — — — — Corporate debt securities 18,834 — 18,834 — Corporate asset based securities 27,149 — 27,149 — Total $ 182,956 $ — $ 182,956 $ — 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 September 30, 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) September 30, 2019 Foreclosed and repossessed assets, net $ 1,373 $ — $ — $ 1,373 Impaired loans with allocated allowances 3,835 — — 3,835 Mortgage servicing rights 4,299 — — 4,299 Total $ 9,507 $ — $ — $ 9,507 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 September 30, 2019 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range September 30, 2019 Foreclosed and repossessed assets, net $ 1,373 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 3,835 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,299 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. Other Investments The carrying amount of Federal Reserve Bank, Bankers Bank, Federal Agricultural Mortgage Corporation, and FHLB stock is a reasonably accepted fair value estimate given their restricted nature. Fair value is the redeemable (carrying) value based on the redemption provisions of the instruments which is considered a level 2 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, United Bank and F&M acquisitions approximates the fair value of the loans at September 30, 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 acquired fixed rate certificate accounts approximates the fair value of the certificates at September 30, 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: September 30, 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) $ 52,276 $ 52,276 $ 45,778 $ 45,778 Other interest-bearing deposits (Level II) 5,245 5,290 7,460 6,704 Securities available for sale “AFS” See above 182,956 182,956 146,725 146,725 Securities held to maturity “HTM” (Level II) 3,665 3,770 4,850 4,872 Other investments (Level II) 12,863 12,863 11,261 11,261 Loans receivable, net (Level III) 1,115,201 1,112,305 984,952 988,072 Loans held for sale (Level II) 3,262 3,262 1,927 1,927 Mortgage servicing rights (Level III) 4,245 4,299 4,486 5,214 Accrued interest receivable (Level 1) 4,993 4,993 4,307 4,307 Financial liabilities: Deposits (Level III) $ 1,161,750 $ 1,158,415 $ 1,007,512 $ 1,005,488 FHLB advances (Level II) 113,466 114,226 109,813 109,665 Other borrowings (Level I) 44,545 44,545 24,647 24,647 Other liabilities (Level I) 7,112 7,112 7,359 7,359 Accrued interest payable (Level II) 462 462 406 406

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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 $ 2,826 $ (777 ) $ 2,049 $ (2,479 ) $ 726 $ (1,753 ) Reclassification adjustment for gains (losses) included in net income 151 (42 ) 109 (17 ) 4 (13 ) Reclassification of certain deferred tax effects (1) — — — (137 ) — (137 ) Adoption of ASU 2016-01; Equity securities (62 ) 17 (45 ) — — — Other comprehensive income (loss) $ 2,915 $ (802 ) $ 2,113 $ (2,633 ) $ 730 $ (1,903 ) (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 nine months ended September 30, 2019 were as follows: Unrealized Gains (Losses) on Securities Other Accumulated Comprehensive Income (Loss) Ending 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 2,113 2,113 Ending balance, September 30, 2019 $ 272 $ 272 Reclassifications out of accumulated other comprehensive income (loss) for the nine months ended September 30, 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 $ 151 Gain on investment securities Tax Effect (42 ) Provision for income taxes Total reclassifications for the period $ 109 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income for the nine months ended September 30, 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 $ (17 ) Net loss on investment securities Tax Effect 4 Benefit for income taxes Total reclassifications for the period $ (13 ) Net loss attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

SUBSEQUENT EVENTS SUBSEQUENT EV

SUBSEQUENT EVENTS SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENT The Tax Cuts and Jobs Act of 2017 (“TCJA”), modified the tax-free treatment of certain acquired life insurance policies. Under the TCJA, death benefits on life insurance policies acquired through a “reportable policy sale”, are no longer tax-free. At the time TCJA was enacted, it was uncertain whether insurance policies acquired in conjunction with a business combination were intended to be considered “reportable policy sales”. After the TCJA was enacted, the Company acquired certain bank-owned life insurance (“BOLI”) policies in conjunction with the United Bank and F&M acquisitions, to which the TCJA changes applied. In each instance, the Company established a deferred tax liability for the anticipated taxable portion of the affected BOLI policies, based on the applicable provisions of the TCJA. On October 25, 2019, the Department of the Treasury released revised guidance which clarified that ordinary course of business transactions, including mergers and acquisitions involving entities owning life insurance contracts, were not intended to meet the definition of a “reportable policy sale”. As such, the BOLI policies acquired from United Bank and F&M retained their tax-free status. This regulation change will have an impact on the Company’s consolidated financial position and results of operations for both the three and twelve-month periods ended December 31, 2019 as follows. The elimination of the deferred tax liability associated with certain acquired BOLI contracts of F&M will result in a reduction of deferred tax liability, and a corresponding reduction to initially recorded goodwill of $350 , respectively. Eliminating the deferred tax liability of $300 related to United Bank acquired BOLI contracts will result in a corresponding discrete tax credit reduction in the Company’s statement of operations.

NATURE OF BUSINESS AND SUMMAR_2

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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
Other Investments	Other Investments - Other investments includes equity securities with readily determinable fair values, “restricted” equity securities, and private company securities. Other investments includes $241 of equity securities with readily determinable fair values. 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. As a member of the Federal Reserve Bank (“FRB”) System and the Federal Home Loan Bank (“FHLB”) System, the Bank is required to maintain an investment in the capital stock of these entities. These securities are “restricted” in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other exchange traded equity securities. As no ready market exists for these stocks, and they have no quoted market value, these investments are carried at cost and periodically evaluated for impairment based on the ultimate recovery of par value. Cash dividends are reported as income. Also included in other investments is stock in a private company that does not have a quoted market price. This stock is carried at cost plus or minus changes resulting from observable price changes in orderly transactions for this stock, less other-than-temporary impairment charges, if any. Management’s evaluation for impairment of these other investments, includes consideration of the financial condition and other available relevant information of the issuer. Based on management’s quarterly evaluation, no impairment has been recorded on these securities.
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, additional 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 leased (1) 9 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. As of September 30, 2019 , the Company leases (1) 6 branch locations, (2) its corporate offices (3) 1 production office and ( 4 ) office equipment under operating leases. See Note 6 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. On July 17, 2019, the FASB proposed delaying the effective date for ASU 2016-13 for smaller reporting companies. This proposal was approved on October 18, 2019, resulting in ASU 2016-13 becoming effective in the first quarter of 2023 for the Company. 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 anticipates recording 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 January 1, 2023.
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. Other Investments The carrying amount of Federal Reserve Bank, Bankers Bank, Federal Agricultural Mortgage Corporation, and FHLB stock is a reasonably accepted fair value estimate given their restricted nature. Fair value is the redeemable (carrying) value based on the redemption provisions of the instruments which is considered a level 2 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, United Bank and F&M acquisitions approximates the fair value of the loans at September 30, 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 acquired fixed rate certificate accounts approximates the fair value of the certificates at September 30, 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).

ACQUISTION (Tables)

ACQUISTION (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information	The following pro forma financial information for the periods presented reflects our estimated consolidated pro forma results of operations as if the F&M acquisition occurred on January 1, 2019, not considering potential cost savings and other business synergies we expect to receive as a result of the acquisition: Nine Months Ended September 30, 2019 (1) Citizens Community Bancorp, Inc. (2) F&M (3) Pro Forma Adjustments Pro Forma Combined Revenue (net interest income and non-interest income) $ 42,929 $ 4,918 $ (299 ) $ 47,548 Net income attributable to common stockholders $ 6,294 $ 1,007 $ (321 ) $ 6,980 Earnings per share--basic $ 0.57 $ 0.63 Earnings per share-diluted $ 0.57 $ 0.63
Schedule of Business Acquisitions, by Acquisition	The revenue and earnings of F&M since the acquisition date of July 1, 2019 are presented below: Three Months Ended September 30, 2019 F&M Revenue (net interest income and non-interest income) $ 1,433 Net income attributable to common stockholders $ 402
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary amounts recorded on the consolidated balance sheet as of the acquisition date in conjunction with the acquisition discussed above: F&M Fair value of consideration paid $ 23,894 Fair value of identifiable assets acquired: Cash and cash equivalents 15,757 Other interest bearing deposits 992 Securities available for sale “AFS” 37,069 Other investments 2,413 Loans receivable, net 126,562 Office properties and equipment, net 2,654 Core deposit intangible 1,582 Cash value of life insurance 4,719 Other assets 1,503 Total identifiable assets acquired $ 193,251 Fair value of liabilities assumed: Deposits $ 148,637 Other borrowings 20,122 Other liabilities 965 Total liabilities assumed 169,724 Fair value of net identifiable assets acquired 23,527 Goodwill recognized $ 367

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2019 and December 31, 2018 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30, 2019 U.S. government agency obligations $ 53,405 $ 184 $ 211 $ 53,378 Obligations of states and political subdivisions 27,648 301 12 27,937 Mortgage-backed securities 54,979 741 62 55,658 Corporate debt securities 18,793 131 90 18,834 Corporate asset based securities 27,756 — 607 27,149 Total available for sale securities $ 182,581 $ 1,357 $ 982 $ 182,956 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 September 30, 2019 Obligations of states and political subdivisions $ 980 $ 2 $ — $ 982 Mortgage-backed securities 2,685 103 — 2,788 Total held to maturity securities $ 3,665 $ 105 $ — $ 3,770 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 September 30, 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. September 30, 2019 December 31, 2018 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 3,984 $ 3,986 $ 2,177 $ 2,172 Due after one year through five years 19,572 19,806 22,296 22,043 Due after five years through ten years 40,350 40,437 43,014 42,081 Due after ten years 63,696 63,069 39,395 38,931 Total securities with contractual maturities $ 127,602 $ 127,298 $ 106,882 $ 105,227 Mortgage backed securities 54,979 55,658 42,279 41,350 Securities without contractual maturities — — 104 148 Total available for sale securities $ 182,581 $ 182,956 $ 149,265 $ 146,725 September 30, 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 300 302 1,021 1,020 Total securities with contractual maturities $ 980 $ 982 $ 1,701 $ 1,699 Mortgage backed securities 2,685 2,788 3,149 3,173 Total held to maturity securities $ 3,665 $ 3,770 $ 4,850 $ 4,872
Available for sale securities with unrealized losses	Securities with unrealized losses at September 30, 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 September 30, 2019 U.S. government agency obligations $ 10,815 $ 51 $ 10,694 $ 160 $ 21,509 $ 211 Obligations of states and political subdivisions 4,118 4 737 8 4,855 12 Mortgage backed securities 2,380 4 6,216 57 8,596 61 Corporate debt securities 1,993 7 1,417 84 3,410 91 Corporate asset based securities 17,372 357 9,777 250 27,149 607 Total $ 36,678 $ 423 $ 28,841 $ 559 $ 65,519 $ 982 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 September 30, 2019 Obligations of states and political subdivisions $ — $ — $ — $ — $ — $ — Mortgage-backed securities — — — — — — Total $ — $ — $ — $ — $ — $ — 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)	9 Months Ended
	Sep. 30, 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 September 30, 2019 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 110,440 $ 53 $ 4,014 $ — $ — $ 114,507 Purchased HELOC loans 10,120 — — — — 10,120 Commercial/Agricultural real estate: Commercial real estate 243,656 — 1,153 — — 244,809 Agricultural real estate 32,278 112 2,137 — — 34,527 Multi-family real estate 69,556 — — — — 69,556 Construction and land development 48,841 — 3,478 — — 52,319 Consumer non-real estate: Originated indirect paper 42,623 — 271 — — 42,894 Purchased indirect paper — — — — — — Other Consumer 15,657 — 61 — — 15,718 Commercial/Agricultural non-real estate: Commercial non-real estate 76,555 866 3,520 — — 80,941 Agricultural non-real estate 20,740 507 810 — — 22,057 Total originated loans $ 670,466 $ 1,538 $ 15,444 $ — $ — $ 687,448 Acquired Loans: Residential real estate: One to four family $ 70,584 $ 450 $ 2,529 $ — $ — $ 73,563 Commercial/Agricultural real estate: Commercial real estate 204,056 6,729 9,452 — — 220,237 Agricultural real estate 46,308 3,010 5,596 — — 54,914 Multi-family real estate 16,427 — 1,775 — — 18,202 Construction and land development 12,434 — 797 — — 13,231 Consumer non-real estate: Other Consumer 3,038 — 14 — — 3,052 Commercial/Agricultural non-real estate: Commercial non-real estate 43,492 1,101 1,698 — — 46,291 Agricultural non-real estate 16,417 131 1,222 — — 17,770 Total acquired loans $ 412,756 $ 11,421 $ 23,083 $ — $ — $ 447,260 Total Loans: Residential real estate: One to four family $ 181,024 $ 503 $ 6,543 $ — $ — $ 188,070 Purchased HELOC loans 10,120 — — — — 10,120 Commercial/Agricultural real estate: Commercial real estate 447,712 6,729 10,605 — — 465,046 Agricultural real estate 78,586 3,122 7,733 — — 89,441 Multi-family real estate 85,983 — 1,775 — — 87,758 Construction and land development 61,275 — 4,275 — — 65,550 Consumer non-real estate: Originated indirect paper 42,623 — 271 — — 42,894 Purchased indirect paper — — — — — — Other Consumer 18,695 — 75 — — 18,770 Commercial/Agricultural non-real estate: Commercial non-real estate 120,047 1,967 5,218 — — 127,232 Agricultural non-real estate 37,157 638 2,032 — — 39,827 Gross loans $ 1,083,222 $ 12,959 $ 38,527 $ — $ — $ 1,134,708 Less: Unearned net deferred fees and costs and loans in process (158 ) Unamortized discount on acquired loans (10,172 ) Allowance for loan losses (9,177 ) Loans receivable, net $ 1,115,201 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 Nine months ended September 30, 2019 Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 1,048 $ 4,019 $ 641 $ 1,258 $ 214 $ 7,180 Charge-offs (119 ) (225 ) (142 ) — — (486 ) Recoveries — — 53 — — 53 Provision 115 1,516 20 315 — 1,966 Allowance allocation adjustment (39 ) (19 ) (75 ) 27 87 (19 ) Total allowance on originated loans 1,005 5,291 497 1,600 301 8,694 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2019 205 183 65 32 (61 ) 424 Charge-offs (105 ) — (29 ) — — (134 ) Recoveries 2 3 10 — — 15 Provision 94 30 35 — — 159 Allowance allocation adjustment (26 ) (45 ) (26 ) 55 61 19 Total allowance on other acquired loans 170 171 55 87 — 483 Total Allowance on acquired loans 170 171 55 87 — 483 Ending balance, September 30, 2019 $ 1,175 $ 5,462 $ 552 $ 1,687 $ 301 $ 9,177 Allowance for Loan Losses at September 30, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 191 $ 205 $ 15 $ 252 $ — $ 663 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 984 $ 5,257 $ 537 $ 1,435 $ 301 $ 8,514 Loans Receivable as of September 30, 2019: — Ending balance of originated loans $ 124,627 $ 401,211 $ 58,612 $ 102,998 $ — $ 687,448 Ending balance of purchased credit-impaired loans 2,273 33,840 — 5,320 — 41,433 Ending balance of other acquired loans 71,290 272,744 3,052 58,741 — 405,827 Ending balance of loans $ 198,190 $ 707,795 $ 61,664 $ 167,059 $ — $ 1,134,708 Ending balance: individually evaluated for impairment $ 8,626 $ 16,458 $ 419 $ 7,215 $ — $ 32,718 Ending balance: collectively evaluated for impairment $ 189,564 $ 691,337 $ 61,245 $ 159,844 $ — $ 1,101,990 Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Nine months ended September 30, 2018 Allowance for Loan Losses: Beginning balance, January 1, 2018 $ 1,439 $ 2,604 $ 910 $ 880 $ 26 $ 5,859 Charge-offs (72 ) — (116 ) (52 ) — (240 ) Recoveries 32 — 95 12 — 139 Provision — 680 60 230 — 970 Allowance allocation adjustment (364 ) (8 ) (285 ) (30 ) 256 (431 ) Total Allowance on originated loans $ 1,035 $ 3,276 $ 664 $ 1,040 $ 282 $ 6,297 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2018 — — — — — — Charge-offs (106 ) (73 ) (70 ) — — (249 ) Recoveries 34 — 5 — — 39 Provision 70 120 25 15 — 230 Allowance allocation adjustment 171 121 125 14 — 431 Total Allowance on other acquired loans 169 168 85 29 — 451 Total Allowance on acquired loans 169 168 85 29 — 451 Ending balance, September 30, 2018 1,204 3,444 749 1,069 282 6,748 Allowance for Loan Losses at September 30, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 97 $ 23 $ 39 $ 43 $ — $ 202 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,107 $ 3,421 $ 710 $ 1,026 $ 282 $ 6,546 Loans Receivable as of September 30, 2018: Ending balance of originated loans $ 136,526 $ 254,751 $ 94,236 $ 79,710 $ — $ 565,223 Ending balance of purchased credit-impaired loans 450 7,173 645 739 — 9,007 Ending balance of other acquired loans 72,805 91,096 2,208 22,354 — 188,463 Ending balance of loans $ 209,781 $ 353,020 $ 97,089 $ 102,803 $ — $ 762,693 Ending balance: individually evaluated for impairment $ 8,198 $ 10,894 $ 393 $ 2,894 $ — $ 22,379 Ending balance: collectively evaluated for impairment $ 201,583 $ 342,126 $ 96,696 $ 99,909 $ — $ 740,314
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 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 September 30, 2019 December 31, 2018 Performing loans Performing TDR loans $ 2,876 $ 3,319 $ 3,574 $ 2,209 $ 74 $ 99 $ 452 $ 428 $ 6,976 $ 6,055 Performing loans other 191,990 216,636 691,706 531,030 61,369 91,373 162,546 146,249 1,107,611 985,288 Total performing loans 194,866 219,955 695,280 533,239 61,443 91,472 162,998 146,677 1,114,587 991,343 Nonperforming loans (1) Nonperforming TDR loans 562 785 2,343 577 — — 1,914 1,305 4,819 2,667 Nonperforming loans other 2,762 2,069 10,172 2,249 221 334 2,147 771 15,302 5,423 Total nonperforming loans 3,324 2,854 12,515 2,826 221 334 4,061 2,076 20,121 8,090 Total loans $ 198,190 $ 222,809 $ 707,795 $ 536,065 $ 61,664 $ 91,806 $ 167,059 $ 148,753 $ 1,134,708 $ 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 September 30, 2019 and December 31, 2018 , respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Past Due and Accruing Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total Loans September 30, 2019 Residential real estate: One to four family $ 3,608 $ 1,016 $ 1,069 $ 5,693 $ 2,255 $ 7,948 $ 180,122 $ 188,070 Purchased HELOC loans 466 338 — 804 — 804 9,316 10,120 Commercial/Agricultural real estate: Commercial real estate 389 68 — 457 4,808 5,265 459,781 465,046 Agricultural real estate 1,853 81 — 1,934 6,191 8,125 81,316 89,441 Multi-family real estate — — — — 1,471 1,471 86,287 87,758 Construction and land development — — — — 45 45 65,505 65,550 Consumer non-real estate: Originated indirect paper 250 25 16 291 165 456 42,438 42,894 Purchased indirect paper — — — — — — — — Other Consumer 75 44 14 133 26 159 18,611 18,770 Commercial/Agricultural non-real estate: Commercial non-real estate 957 80 — 1,037 2,072 3,109 124,123 127,232 Agricultural non-real estate 1,656 141 — 1,797 1,989 3,786 36,041 39,827 Total $ 9,254 $ 1,793 $ 1,099 $ 12,146 $ 19,022 $ 31,168 $ 1,103,540 $ 1,134,708 December 31, 2018 Residential real estate: One to four family $ 2,784 $ 861 $ 471 $ 4,116 $ 2,331 $ 6,447 $ 203,479 $ 209,926 Purchased HELOC loans 820 572 51 1,443 — 1,443 11,440 12,883 Commercial/Agricultural real estate: Commercial real estate 1,060 872 — 1,932 745 2,677 355,282 357,959 Agricultural real estate 1,360 — — 1,360 2,019 3,379 82,636 86,015 Multi-family real estate — — — — — — 69,400 69,400 Construction and land development 526 175 — 701 63 764 21,927 22,691 Consumer non-real estate: Originated indirect paper 272 167 45 484 106 590 55,995 56,585 Purchased indirect paper 340 200 157 697 — 697 14,309 15,006 Other Consumer 179 98 12 289 14 303 19,911 20,214 Commercial/Agricultural non-real estate: Commercial non-real estate 399 70 — 469 1,314 1,783 110,644 112,427 Agricultural non-real estate 428 40 — 468 762 1,230 35,097 36,327 Total $ 8,168 $ 3,055 $ 736 $ 11,959 $ 7,354 $ 19,313 $ 980,120 $ 999,433
Bank impaired loans	A summary of the Company’s impaired loans as of September 30, 2019 and December 31, 2018 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized September 30, 2019 With No Related Allowance Recorded: Residential real estate $ 9,016 $ 9,016 $ — $ 8,945 $ 141 Commercial/agriculture real estate 43,907 43,907 — 36,379 721 Consumer non-real estate 358 358 — 292 7 Commercial/agricultural non-real estate 10,298 10,298 — 8,599 166 Total $ 63,579 $ 63,579 $ — $ 54,214 $ 1,035 With An Allowance Recorded: Residential real estate $ 1,598 $ 1,598 $ 191 $ 1,465 $ 24 Commercial/agriculture real estate 1,634 1,634 205 1,307 — Consumer non-real estate 62 62 15 104.5 — Commercial/agricultural non-real estate 541 541 252 284 — Total $ 3,835 $ 3,835 $ 663 $ 3,160 $ 24 September 30, 2019 Totals: Residential real estate $ 10,614 $ 10,614 $ 191 $ 10,410 $ 165 Commercial/agriculture real estate 45,541 45,541 205 37,685 721 Consumer non-real estate 420 420 15 397 7 Commercial/agricultural non-real estate 10,839 10,839 252 8,883 166 Total $ 67,414 $ 67,414 $ 663 $ 57,374 $ 1,059 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 September 30, 2019 and December 31, 2018 . September 30, 2019 December 31, 2018 Troubled debt restructure loans: Accrual status $ 7,194 $ 6,055 Non-accrual status 4,601 2,667 Total $ 11,795 $ 8,722 The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the nine months ended September 30, 2019 and three months ended 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 Nine months ended September 30, 2019 TDRs: Residential real estate 9 $ 431 $ — $ 171 $ — $ 602 $ 602 $ — Commercial/Agricultural real estate 14 2,005 78 1,215 — 3,298 3,298 — Consumer non-real estate 1 2 — — — 2 2 — Commercial/Agricultural non-real estate 7 165 364 469 — 998 998 — Totals 31 $ 2,603 $ 442 $ 1,855 $ — $ 4,900 $ 4,900 $ — 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 September 30, 2019 and December 31, 2018 , was as follows: September 30, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 42 $ 3,438 41 $ 4,103 Commercial/Agricultural real estate 27 5,917 19 2,787 Consumer non-real estate 8 74 13 99 Commercial/Agricultural non-real estate 16 2,366 10 1,733 Total troubled debt restructurings 93 $ 11,795 83 $ 8,722 The following table provides information related to restructured loans that were considered in default as of September 30, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 3 $ 344 7 $ 785 Commercial/Agricultural real estate 9 2,343 4 577 Consumer non-real estate — — — — Commercial/Agricultural non-real estate 12 1,914 8 1,305 Total troubled debt restructurings 24 $ 4,601 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: September 30, 2019 Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans) Outstanding balance $ 41,433 Carrying amount $ 34,696 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 405,827 Carrying amount $ 402,392 Total acquired loans Outstanding balance $ 447,260 Carrying amount $ 437,088
Schedule of accretable yield	The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-20: September 30, 2019 Balance at beginning of period, January 1, 2019 $ 3,163 Acquisitions 814 Reduction due to unexpected early payoffs — Reclass from non-accretable difference 80 Disposals/transfers — Accretion (622 ) Balance at end of period, September 30, 2019 $ 3,435
Credit impaired and performing loans	The following table reflects amounts for all acquired credit impaired and acquired performing loans acquired from F&M at acquisition: Acquired Credit Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 18,355 $ 111,919 $ 130,274 Non-accretable difference (expected losses and foregone interest) (2,898 ) — (2,898 ) Cash flows expected to be collected at acquisition 15,457 111,919 127,376 Accretable yield — (814 ) (814 ) Fair value of acquired loans at acquisition $ 15,457 111,105 $ 126,562

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Mortgage servicing rights activity	Mortgage servicing rights activity for the nine month period ended September 30, 2019 and three months ended December 31, 2018 were as follows: As of and for the Nine Months Ended As of and for the Three Months Ended September 30, 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 581 100 Amortization during the period (612 ) (175 ) Valuation allowance at end of period (210 ) — Net book value at end of period $ 4,245 $ 4,486 Fair value of MSR asset at end of period $ 4,299 $ 5,214 Residential mortgage loans serviced for others $ 522,482 $ 518,476 Net book value of MSR asset to loans serviced for others 0.81 % 0.87 %

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Components of Lease Expense	As of and for the nine months ended September 30, 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 $ 665 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 $ 2,939 Operating lease liabilities $ 2,994 Weighted average remaining lease term in years; operating leases 6.95 Weighted average discount rate; operating leases 3.07 %
Maturities of Operating Lease Liabilities	Cash obligations under lease contracts are as follows: Fiscal years ending December 31, 2019 $ 150 2020 566 2021 423 2022 378 2023 327 Thereafter 1,150 Total $ 2,994

FEDERAL HOME LOAN BANK ADVANC_2

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2019 and December 31, 2018 is as follows: September 30, 2019 December 31, 2018 Advances from FHLB: Fixed rates $ 71,530 $ 43,000 Overnight borrowings 42,000 67,000 Total FHLB advances 113,530 110,000 Less: unamortized discount on acquired borrowings $ (64 ) (187 ) Net FHLB advances 113,466 $ 109,813 Other borrowings: Senior notes: Variable rate due in June 2031 $ 29,856 10,000 Subordinated notes: 6.75% due August 2027, variable rate commencing August 2022 15,000 15,000 Less: unamortized debt issuance costs (311 ) (353 ) Total other borrowings $ 44,545 $ 24,647 Totals $ 158,011 $ 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 $ 46,000 2020 5,500 2021 4,000 2022 14,936 2023 — Thereafter 87,575 $ 158,011

CAPITAL MATTERS (Tables)

CAPITAL MATTERS (Tables)	9 Months Ended
	Sep. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Bank’s Tier 1 (leverage) and risk-based capital ratios	The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2019 and December 31, 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2019 Total capital (to risk weighted assets) $ 157,069,000 13.5 % $ 92,966,000 > = 8.0 % $ 116,208,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 147,892,000 12.7 % 69,725,000 > = 6.0 % 92,966,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 147,892,000 12.7 % 52,293,000 > = 4.5 % 75,535,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 147,892,000 10.2 % 57,777,000 > = 4.0 % 72,221,000 > = 5.0 % As of December 31, 2018 Total capital (to risk weighted assets) $ 126,440,000 12.7 % $ 79,651,000 > = 8.0 % $ 99,563,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 118,836,000 11.9 % 59,738,000 > = 6.0 % 79,651,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 118,836,000 11.9 % 44,804,000 > = 4.5 % 64,716,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 118,836,000 9.7 % 48,976,000 > = 4.0 % 61,220,000 > = 5.0 % The Company’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2019 and December 31, 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of September 30, 2019 Total capital (to risk weighted assets) $ 132,094,000 11.4 % $ 92,966,000 > = 8.0 % $ 116,208,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 107,917,000 9.3 % 69,725,000 > = 6.0 % 92,966,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 107,917,000 9.3 % 52,293,000 > = 4.5 % 75,535,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 107,917,000 7.5 % 57,777,000 > = 4.0 % 72,221,000 > = 5.0 % As of December 31, 2018 Total capital (to risk weighted assets) $ 123,657,000 12.4 % $ 79,651,000 > = 8.0 % $ 99,563,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 101,053,000 10.2 % 59,738,000 > = 6.0 % 79,651,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 101,053,000 10.2 % 44,804,000 > = 4.5 % 64,716,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 101,053,000 8.3 % 48,976,000 > = 4.0 % 61,220,000 > = 5.0 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Award September 30, 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 12,847 11.50 27,514 13.15 Vested (14,979 ) 12.69 (4,279 ) 13.30 Forfeited (8,916 ) 13.41 — — Unvested and outstanding at end of year 64,359 $ 12.85 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 September 30, 2019 Outstanding at beginning of year 108,930 $ 10.15 Granted — — Exercised (28,430 ) 7.12 Forfeited or expired (1,000 ) 13.76 Outstanding at end of year 79,500 $ 11.19 6.81 Exercisable at end of year 43,100 $ 10.62 6.5 $ 19 Fully vested and expected to vest 79,500 $ 11.19 6.81 $ (9 ) 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 respective periods follows: Nine months ended September 30, 2019 Three months ended December 31, 2018 Intrinsic value of options exercised $ 130 $ 81 Cash received from options exercised $ 203 $ 90 Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 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) September 30, 2019 Investment securities: U.S. government agency obligations $ 53,378 $ — $ 53,378 $ — Obligations of states and political subdivisions 27,937 — 27,937 — Mortgage-backed securities 55,658 — 55,658 — Agency Securities — — — — Corporate debt securities 18,834 — 18,834 — Corporate asset based securities 27,149 — 27,149 — Total $ 182,956 $ — $ 182,956 $ — 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 September 30, 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) September 30, 2019 Foreclosed and repossessed assets, net $ 1,373 $ — $ — $ 1,373 Impaired loans with allocated allowances 3,835 — — 3,835 Mortgage servicing rights 4,299 — — 4,299 Total $ 9,507 $ — $ — $ 9,507 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 September 30, 2019 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range September 30, 2019 Foreclosed and repossessed assets, net $ 1,373 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 3,835 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,299 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: September 30, 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) $ 52,276 $ 52,276 $ 45,778 $ 45,778 Other interest-bearing deposits (Level II) 5,245 5,290 7,460 6,704 Securities available for sale “AFS” See above 182,956 182,956 146,725 146,725 Securities held to maturity “HTM” (Level II) 3,665 3,770 4,850 4,872 Other investments (Level II) 12,863 12,863 11,261 11,261 Loans receivable, net (Level III) 1,115,201 1,112,305 984,952 988,072 Loans held for sale (Level II) 3,262 3,262 1,927 1,927 Mortgage servicing rights (Level III) 4,245 4,299 4,486 5,214 Accrued interest receivable (Level 1) 4,993 4,993 4,307 4,307 Financial liabilities: Deposits (Level III) $ 1,161,750 $ 1,158,415 $ 1,007,512 $ 1,005,488 FHLB advances (Level II) 113,466 114,226 109,813 109,665 Other borrowings (Level I) 44,545 44,545 24,647 24,647 Other liabilities (Level I) 7,112 7,112 7,359 7,359 Accrued interest payable (Level II) 462 462 406 406

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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 $ 2,826 $ (777 ) $ 2,049 $ (2,479 ) $ 726 $ (1,753 ) Reclassification adjustment for gains (losses) included in net income 151 (42 ) 109 (17 ) 4 (13 ) Reclassification of certain deferred tax effects (1) — — — (137 ) — (137 ) Adoption of ASU 2016-01; Equity securities (62 ) 17 (45 ) — — — Other comprehensive income (loss) $ 2,915 $ (802 ) $ 2,113 $ (2,633 ) $ 730 $ (1,903 ) (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 nine months ended September 30, 2019 were as follows: Unrealized Gains (Losses) on Securities Other Accumulated Comprehensive Income (Loss) Ending 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 2,113 2,113 Ending balance, September 30, 2019 $ 272 $ 272
Reclassification out of accumulated other comprehensive income (loss)	Reclassifications out of accumulated other comprehensive income (loss) for the nine months ended September 30, 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 $ 151 Gain on investment securities Tax Effect (42 ) Provision for income taxes Total reclassifications for the period $ 109 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income for the nine months ended September 30, 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 $ (17 ) Net loss on investment securities Tax Effect 4 Benefit for income taxes Total reclassifications for the period $ (13 ) 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) $ in Thousands	May 17, 2019USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)branch	Sep. 30, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Proceeds from disposal of office properties and equipment			$ 300	$ 74
Deposits			$ 1,161,750			$ 1,007,512
Wisconsin and Minnesota
Segment Reporting Information [Line Items]
Number of offices | branch			28
Minnesota
Segment Reporting Information [Line Items]
Number of offices | branch			2
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Segment Reporting Information [Line Items]
Deposit premium	7.00%
Proceeds from disposal of office properties and equipment	$ 2,300
Deposits	34,000
Fixed asset, disposals	$ 300
Scenario, Forecast
Segment Reporting Information [Line Items]
Goodwill, reduction		$ 350			$ (350)
Discrete tax credit reduction		300			(300)
Scenario, Forecast | F. & M. Bancorp. of Tomah, Inc.
Segment Reporting Information [Line Items]
Deferred tax liabilities reduction		350			(350)
Scenario, Forecast | United Bank
Segment Reporting Information [Line Items]
Deferred tax liabilities reduction		$ 300			$ (300)

NATURE OF BUSINESS AND SUMMAR_4

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Other Narrative) (Details)	1 Months Ended	3 Months Ended			9 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Mar. 31, 2019USD ($)$ / shares	Sep. 30, 2018USD ($)	Sep. 30, 2006USD ($)	Sep. 30, 2019USD ($)leasereporting_unitsegment$ / shares	Sep. 30, 2018USD ($)$ / shares	Apr. 01, 2019USD ($)	Jan. 01, 2019USD ($)lease
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equity Securities, FV-NI					$ 241
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	$ 275,000		$ 63,000			$ 338,000
Franchise liability, expense				$ 140,000		160,000
Quantifying misstatement		$ 300,000
Prior tear income		300,000			$ 300,000	160,000
Tax effects		81,000			81,000	(44,000)
Prior year income, net of tax		$ 219,000			$ 219,000	$ (116,000)
Earnings per share (in dollars per share) | $ / shares		$ 0.02			$ 0.02	$ (0.02)
Cumulative effect of new accounting principle							$ (1,000)
Operating lease right-of-use assets					$ 2,939,000			$ 5,000,000
Operating lease liabilities					$ 2,994,000			5,000,000
Accounting Standards Update 2016-01
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle								0
Retained Earnings
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle							$ (1,000)
Retained Earnings | Accounting Standards Update 2016-01
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle								$ 45,000
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					6			9
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

ACQUISTION (Narrative) (Details

ACQUISTION (Narrative) (Details) $ / shares in Units, $ in Thousands	Jul. 01, 2019USD ($)$ / shares	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)$ / shares
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares			$ 0.01	$ 0.01
Business acquisition, share price (in dollars per share) | $ / shares	$ 94.92
Share price, common stock	1.3350
Deposits	$ 148,500
Goodwill			$ 31,841	$ 31,474
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Fair value of consideration paid	24,000		23,894
Net assets acquired	192,300		193,251
Loans receivable, net	$ 130,300		126,562
Deposits			148,637
Goodwill			367
Core deposit intangible			1,600
Transaction costs			$ 3,086	$ 2,575
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares	$ 0.25
Pro Forma Adjustments
Business Acquisition [Line Items]
Accretion		$ 814

ACQUISTION (Business Acquisitio

ACQUISTION (Business Acquisition, Pro Forma Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)			$ 47,548
Net income attributable to common stockholders			6,980
Earnings per share--basic		$ 0.63
Earnings per share-diluted		0.63
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)	$ 1,433		4,918
Net income attributable to common stockholders	$ 402		1,007
Citizens Community Bancorp, Inc.
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)			42,929
Net income attributable to common stockholders			6,294
Earnings per share--basic		0.57
Earnings per share-diluted		$ 0.57
Pro Forma Adjustments
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)			(299)
Net income attributable to common stockholders			$ (321)

ACQUISTION (Revenue And Earning

ACQUISTION (Revenue And Earnings of F&M) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)		$ 47,548
Net income attributable to common stockholders		6,980
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)	$ 1,433	4,918
Net income attributable to common stockholders	$ 402	$ 1,007

ACQUISTION (Schedule of Recogni

ACQUISTION (Schedule of Recognized Identified Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Jul. 01, 2019	Sep. 30, 2019	Dec. 31, 2018
Liabilities
Deposits	$ 148,500
Goodwill recognized		$ 31,841	$ 31,474
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Fair value of consideration paid	24,000	23,894
Assets
Cash and cash equivalents		15,757
Other interest bearing deposits		992
Investment securities		37,069
Other investments		2,413
Loans receivable, net	130,300	126,562
Office properties and equipment, net		2,654
Core deposit intangible		1,600
Cash value of life insurance		4,719
Other assets		1,503
Total identifiable assets acquired	$ 192,300	193,251
Liabilities
Deposits		148,637
Other borrowings		20,122
Other liabilities		965
Total liabilities		169,724
Fair value of net identifiable assets acquired		23,527
Goodwill recognized		367
Core Deposits | F. & M. Bancorp. of Tomah, Inc.
Assets
Core deposit intangible		$ 1,582

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 182,581	$ 149,265
Gross Unrealized Gains	1,357	102
Gross Unrealized Losses	982	2,642
Estimated Fair Value	182,956	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	53,405	46,215
Gross Unrealized Gains	184	13
Gross Unrealized Losses	211	930
Estimated Fair Value	53,378	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	27,648	35,162
Gross Unrealized Gains	301	22
Gross Unrealized Losses	12	456
Estimated Fair Value	27,937	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	54,979	42,279
Gross Unrealized Gains	741	10
Gross Unrealized Losses	62	939
Estimated Fair Value	55,658	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	18,793	6,577
Gross Unrealized Gains	131	0
Gross Unrealized Losses	90	272
Estimated Fair Value	18,834	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	27,756	18,928
Gross Unrealized Gains	0	8
Gross Unrealized Losses	607	40
Estimated Fair Value	$ 27,149	$ 18,896

LOANS, ALLOWANCE FOR LOAN LOS_3

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Narrative) (Details) $ in Thousands	Sep. 30, 2019USD ($)TDR	Sep. 30, 2019USD ($)TDRContract	Dec. 31, 2018USD ($)TDRContract	Sep. 30, 2019USD ($)TDRContract
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 67,414	$ 67,414	$ 47,334	$ 67,414
Recorded Investment	$ 11,795	$ 11,795	$ 8,722	$ 11,795
Number of delinquent TDR | TDR	14	14	7	14
Recorded investment in delinquent TDR	$ 3,293	$ 3,293	$ 1,211	$ 3,293
Outstanding balance	$ 17	17		$ 17
Number of Contracts	2		7	31
Pre-Modification Outstanding Recorded Investment	$ 33		$ 866	$ 4,900
Number of Modifications | Contract			19	24
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period & nonaccruing				90+ days
Past due, minimum period				90 days
Recorded Investment	11,795	11,795	$ 8,722	$ 11,795
Substandard non-TDR loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	20,924	20,924	13,796	20,924
Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 45,541	$ 45,541	$ 29,829	$ 45,541
Number of Contracts | Contract			2	14
Pre-Modification Outstanding Recorded Investment			$ 602	$ 3,298
Number of Modifications | Contract			4	9
Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio, percentage	75.00%	75.00%		75.00%
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 34,696	$ 34,696	$ 24,816	$ 34,696
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	11,795	$ 11,795	$ 8,722	11,795
Number of Contracts | Contract		93	83
Originated Loans | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	6,976	$ 6,976	$ 6,055	6,976
Originated Loans | Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 5,917	$ 5,917	$ 2,787	$ 5,917
Number of Contracts | Contract		27	19
Troubled Debt Restructuring, Default During Year
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | Contract		10

INVESTMENT SECURITIES (Held-to-

INVESTMENT SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 3,665	$ 4,850
Gross Unrealized Gains	105	42
Gross Unrealized Losses	0	20
Estimated Fair Value	3,770	4,872
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	980	1,701
Gross Unrealized Gains	2	0
Gross Unrealized Losses	0	3
Estimated Fair Value	982	1,698
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	2,685	3,149
Gross Unrealized Gains	103	42
Gross Unrealized Losses	0	17
Estimated Fair Value	$ 2,788	$ 3,174

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	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 1,134,708	$ 999,433
Unearned net deferred fees and costs and loans in process	(158)	409
Unamortized discount on acquired loans	(10,172)	(7,286)
Allowance for loan losses	(9,177)	(7,604)	$ (6,748)
Loans receivable, net	1,115,201	984,952
1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,083,222	963,958
6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,959	11,696
7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	38,527	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	687,448	619,789
Allowance for loan losses	(8,694)	(7,180)	(6,297)	$ (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	670,466	613,335
Originated Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,538	1,660
Originated Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,444	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	447,260	379,644
Allowance for loan losses	(483)		(451)
Acquired Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	412,756	350,623
Acquired Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	11,421	10,036
Acquired Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	23,083	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	(1,175)		(1,204)
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	188,070	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	181,024	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	503	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	6,543	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	10,120	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	10,120	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	(1,005)	(1,048)	(1,035)	(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	114,507	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	110,440	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	53	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	4,014	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	10,120	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	10,120	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	(170)		(169)
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	73,563	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	70,584	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	450	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	2,529	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	(5,462)		(3,444)
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	465,046	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	447,712	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	6,729	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	10,605	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	89,441	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	78,586	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	3,122	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	7,733	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	87,758	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	85,983	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	1,775	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	65,550	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	61,275	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	0	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	4,275	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	(5,291)	(4,019)	(3,276)	(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	244,809	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	243,656	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	0	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	1,153	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	34,527	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	32,278	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	112	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	2,137	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	69,556	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	69,556	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	52,319	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	48,841	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	3,478	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	(171)		(168)
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	220,237	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	204,056	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	6,729	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	9,452	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	54,914	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	46,308	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	3,010	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	5,596	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	18,202	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	16,427	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	1,775	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	13,231	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	12,434	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	0	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	797	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	(552)		(749)
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	42,894	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	42,623	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	271	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	0	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	0	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	18,770	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	18,695	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	75	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	(497)	(641)	(664)	(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	42,894	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	42,623	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	271	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	0	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	0	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	15,718	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	15,657	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	61	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	(55)		(85)
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	3,052	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	3,038	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	14	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	(1,687)		(1,069)
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	127,232	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	120,047	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	1,967	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	5,218	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	39,827	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	37,157	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	638	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	2,032	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	(1,600)	(1,258)	(1,040)	$ (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	80,941	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	76,555	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	866	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	3,520	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	22,057	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	20,740	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	507	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	810	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	(87)		$ (29)
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	46,291	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	43,492	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	1,101	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	1,698	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	17,770	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	16,417	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	131	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	1,222	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

INVESTMENT SECURITIES (Narrativ

INVESTMENT SECURITIES (Narrative) (Details)	Sep. 30, 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	5,974,000
U.S. government agency obligations | Asset Pledged as Collateral | Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	1,703,000
Mortgage-backed securities | MPF Credit Enhancement Fee
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	760,000
Mortgage-backed securities | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	$ 13,710,000

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	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Allowance for Loan Losses:
Beginning balance	$ 7,604
Provision	2,125	$ 1,200
Ending balance	9,177	6,748
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	663	202
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	8,514	6,546
Loans Receivable:
Total loans	1,134,708	762,693	$ 999,433
Ending balance: individually evaluated for impairment	32,718	22,379
Ending balance: collectively evaluated for impairment	1,101,990	740,314
Originated Loans
Allowance for Loan Losses:
Beginning balance	7,180	5,859
Charge-offs	(486)	(240)
Recoveries	53	139
Provision	1,966	970
Allowance allocation adjustment	(19)	(431)
Ending balance	8,694	6,297
Loans Receivable:
Total loans	687,448	565,223
Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	41,433	9,007
Other acquired loans
Allowance for Loan Losses:
Beginning balance	424	0
Charge-offs	(134)	(249)
Recoveries	15	39
Provision	159	230
Allowance allocation adjustment	19	431
Ending balance	483
Loans Receivable:
Total loans	405,827	188,463
Acquired Loans
Allowance for Loan Losses:
Ending balance	483	451
Loans Receivable:
Total loans	437,088
Residential Real Estate
Allowance for Loan Losses:
Ending balance	1,175	1,204
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	191	97
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	984	1,107
Loans Receivable:
Total loans	198,190	209,781	222,809
Ending balance: individually evaluated for impairment	8,626	8,198
Ending balance: collectively evaluated for impairment	189,564	201,583
Residential Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,048	1,439
Charge-offs	(119)	(72)
Recoveries	0	32
Provision	115	0
Allowance allocation adjustment	(39)	(364)
Ending balance	1,005	1,035
Loans Receivable:
Total loans	124,627	136,526
Residential Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	2,273	450
Residential Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	205	0
Charge-offs	(105)	(106)
Recoveries	2	34
Provision	94	70
Allowance allocation adjustment	(26)	171
Ending balance	170
Loans Receivable:
Total loans	71,290	72,805
Residential Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	170	169
Commercial/Agriculture Real Estate
Allowance for Loan Losses:
Ending balance	5,462	3,444
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	205	23
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	5,257	3,421
Loans Receivable:
Total loans	707,795	353,020	536,065
Ending balance: individually evaluated for impairment	16,458	10,894
Ending balance: collectively evaluated for impairment	691,337	342,126
Commercial/Agriculture Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	4,019	2,604
Charge-offs	(225)	0
Recoveries	0	0
Provision	1,516	680
Allowance allocation adjustment	(19)	(8)
Ending balance	5,291	3,276
Loans Receivable:
Total loans	401,211	254,751
Commercial/Agriculture Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	33,840	7,173
Commercial/Agriculture Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	183	0
Charge-offs	0	(73)
Recoveries	3	0
Provision	30	120
Allowance allocation adjustment	(45)	121
Ending balance	171
Loans Receivable:
Total loans	272,744	91,096
Commercial/Agriculture Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	171	168
Consumer Non-real Estate
Allowance for Loan Losses:
Ending balance	552	749
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	15	39
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	537	710
Loans Receivable:
Total loans	61,664	97,089	91,806
Ending balance: individually evaluated for impairment	419	393
Ending balance: collectively evaluated for impairment	61,245	96,696
Consumer Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	641	910
Charge-offs	(142)	(116)
Recoveries	53	95
Provision	20	60
Allowance allocation adjustment	(75)	(285)
Ending balance	497	664
Loans Receivable:
Total loans	58,612	94,236
Consumer Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	0	645
Consumer Non-real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	65	0
Charge-offs	(29)	(70)
Recoveries	10	5
Provision	35	25
Allowance allocation adjustment	(26)	125
Ending balance	55
Loans Receivable:
Total loans	3,052	2,208
Consumer Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	55	85
Commercial/Agricultural Non-real Estate
Allowance for Loan Losses:
Ending balance	1,687	1,069
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	252	43
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,435	1,026
Loans Receivable:
Total loans	167,059	102,803	$ 148,753
Ending balance: individually evaluated for impairment	7,215	2,894
Ending balance: collectively evaluated for impairment	159,844	99,909
Commercial/Agricultural Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,258	880
Charge-offs	0	(52)
Recoveries	0	12
Provision	315	230
Allowance allocation adjustment	27	(30)
Ending balance	1,600	1,040
Loans Receivable:
Total loans	102,998	79,710
Commercial/Agricultural Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	5,320	739
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	15
Allowance allocation adjustment	55	14
Ending balance	87
Loans Receivable:
Total loans	58,741	22,354
Commercial/Agricultural Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	87	29
Unallocated
Allowance for Loan Losses:
Ending balance	301	282
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	301	282
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	87	256
Ending balance	301	282
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	61	0
Ending balance	0
Loans Receivable:
Total loans	0	0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Ending balance	$ 0	$ 0

INVESTMENT SECURITIES (Availa_2

INVESTMENT SECURITIES (Available-for-sale Securities, Maturity) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 3,984	$ 2,177
Due after one year through five years	19,572	22,296
Due after five years through ten years	40,350	43,014
Due after ten years	63,696	39,395
Total securities with contractual maturities	127,602	106,882
Mortgage backed securities	0	104
Amortized Cost	182,581	149,265
Estimated Fair Value
Due in one year or less	3,986	2,172
Due after one year through five years	19,806	22,043
Due after five years through ten years	40,437	42,081
Due after ten years	63,069	38,931
Total securities with contractual maturities	127,298	105,227
Mortgage backed securities	0	148
Securities available for sale AFS	182,956	146,725
Mortgage backed securities
Amortized Cost
Mortgage backed securities	54,979	42,279
Estimated Fair Value
Mortgage backed securities	$ 55,658	$ 41,350

LOANS, ALLOWANCE FOR LOAN LOS_6

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Loans Receivable by Loan Type) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Loans receivable
Total loans	$ 1,134,708	$ 999,433	$ 762,693
Performing loans
Loans receivable
TDR loans	6,976	6,055
Loans other	1,107,611	985,288
Total loans	1,114,587	991,343
Nonperforming loans
Loans receivable
TDR loans	4,819	2,667
Loans other	15,302	5,423
Total loans	20,121	8,090
Residential Real Estate
Loans receivable
Total loans	198,190	222,809	209,781
Residential Real Estate | Performing loans
Loans receivable
TDR loans	2,876	3,319
Loans other	191,990	216,636
Total loans	194,866	219,955
Residential Real Estate | Nonperforming loans
Loans receivable
TDR loans	562	785
Loans other	2,762	2,069
Total loans	3,324	2,854
Commercial/Agriculture Real Estate
Loans receivable
Total loans	707,795	536,065	353,020
Commercial/Agriculture Real Estate | Performing loans
Loans receivable
TDR loans	3,574	2,209
Loans other	691,706	531,030
Total loans	695,280	533,239
Commercial/Agriculture Real Estate | Nonperforming loans
Loans receivable
TDR loans	2,343	577
Loans other	10,172	2,249
Total loans	12,515	2,826
Consumer Non-real Estate
Loans receivable
Total loans	61,664	91,806	97,089
Consumer Non-real Estate | Performing loans
Loans receivable
TDR loans	74	99
Loans other	61,369	91,373
Total loans	61,443	91,472
Consumer Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	0	0
Loans other	221	334
Total loans	221	334
Commercial/Agricultural Non-real Estate
Loans receivable
Total loans	167,059	148,753	$ 102,803
Commercial/Agricultural Non-real Estate | Performing loans
Loans receivable
TDR loans	452	428
Loans other	162,546	146,249
Total loans	162,998	146,677
Commercial/Agricultural Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	1,914	1,305
Loans other	2,147	771
Total loans	$ 4,061	$ 2,076

INVESTMENT SECURITIES (Held-t_2

INVESTMENT SECURITIES (Held-to-maturity Securities, Maturity) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 680	$ 680
Due after one year through five years	300	1,021
Total securities with contractual maturities	980	1,701
Mortgage backed securities	2,685	3,149
Total held to maturity securities	3,665	4,850
Estimated Fair Value
Due in one year or less	680	679
Due after one year through five years	302	1,020
Total securities with contractual maturities	982	1,699
Mortgage backed securities	2,788	3,173
Total held to maturity securities	$ 3,770	$ 4,872

LOANS, ALLOWANCE FOR LOAN LOS_7

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Aging Analysis) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	$ 12,146	$ 11,959
Nonaccrual Loans	19,022	7,354
Total Past Due Accruing and Nonaccrual Loans	31,168	19,313
Current	1,103,540	980,120
Total Loans	1,134,708	999,433
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	9,254	8,168
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,793	3,055
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,099	736
Residential Real Estate | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	5,693	4,116
Nonaccrual Loans	2,255	2,331
Total Past Due Accruing and Nonaccrual Loans	7,948	6,447
Current	180,122	203,479
Total Loans	188,070	209,926
Residential Real Estate | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	804	1,443
Nonaccrual Loans	0	0
Total Past Due Accruing and Nonaccrual Loans	804	1,443
Current	9,316	11,440
Total Loans	10,120	12,883
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 and Accruing	3,608	2,784
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 and Accruing	466	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 and Accruing	1,016	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 and Accruing	338	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 and Accruing	1,069	471
Residential Real Estate | Greater Than 89 Days | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	51
Commercial/Agriculture Real Estate | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	457	1,932
Nonaccrual Loans	4,808	745
Total Past Due Accruing and Nonaccrual Loans	5,265	2,677
Current	459,781	355,282
Total Loans	465,046	357,959
Commercial/Agriculture Real Estate | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,934	1,360
Nonaccrual Loans	6,191	2,019
Total Past Due Accruing and Nonaccrual Loans	8,125	3,379
Current	81,316	82,636
Total Loans	89,441	86,015
Commercial/Agriculture Real Estate | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Nonaccrual Loans	1,471	0
Total Past Due Accruing and Nonaccrual Loans	1,471	0
Current	86,287	69,400
Total Loans	87,758	69,400
Commercial/Agriculture Real Estate | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	701
Nonaccrual Loans	45	63
Total Past Due Accruing and Nonaccrual Loans	45	764
Current	65,505	21,927
Total Loans	65,550	22,691
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 and Accruing	389	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 and Accruing	1,853	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 and Accruing	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 and Accruing	0	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 and Accruing	68	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 and Accruing	81	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 and Accruing	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 and Accruing	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 and Accruing	0	0
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 and Accruing	0	0
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 and Accruing	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 and Accruing	0	0
Consumer Non-real Estate | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	291	484
Nonaccrual Loans	165	106
Total Past Due Accruing and Nonaccrual Loans	456	590
Current	42,438	55,995
Total Loans	42,894	56,585
Consumer Non-real Estate | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	697
Nonaccrual Loans	0	0
Total Past Due Accruing and Nonaccrual Loans	0	697
Current	0	14,309
Total Loans	0	15,006
Consumer Non-real Estate | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	133	289
Nonaccrual Loans	26	14
Total Past Due Accruing and Nonaccrual Loans	159	303
Current	18,611	19,911
Total Loans	18,770	20,214
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 and Accruing	250	272
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 and Accruing	0	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 and Accruing	75	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 and Accruing	25	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 and Accruing	0	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 and Accruing	44	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 and Accruing	16	45
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 and Accruing	0	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 and Accruing	14	12
Commercial/Agricultural Non-real Estate | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,037	469
Nonaccrual Loans	2,072	1,314
Total Past Due Accruing and Nonaccrual Loans	3,109	1,783
Current	124,123	110,644
Total Loans	127,232	112,427
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,797	468
Nonaccrual Loans	1,989	762
Total Past Due Accruing and Nonaccrual Loans	3,786	1,230
Current	36,041	35,097
Total Loans	39,827	36,327
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 and Accruing	957	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 and Accruing	1,656	428
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 and Accruing	80	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 and Accruing	141	40
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 and Accruing	0	0
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 and Accruing	$ 0	$ 0

INVESTMENT SECURITIES (Schedule

INVESTMENT SECURITIES (Schedule of Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value
Less than 12 Months	$ 36,678	$ 45,789
12 Months or More	28,841	79,990
Total	65,519	125,779
Unrealized Loss
Less than 12 Months	423	264
12 Months or More	559	2,378
Total	982	2,642
U.S. government agency obligations
Fair Value
Less than 12 Months	10,815	25,061
12 Months or More	10,694	19,755
Total	21,509	44,816
Unrealized Loss
Less than 12 Months	51	165
12 Months or More	160	765
Total	211	930
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	4,118	5,807
12 Months or More	737	24,124
Total	4,855	29,931
Unrealized Loss
Less than 12 Months	4	28
12 Months or More	8	428
Total	12	456
Mortgage-backed securities
Fair Value
Less than 12 Months	2,380	3,518
12 Months or More	6,216	31,040
Total	8,596	34,558
Unrealized Loss
Less than 12 Months	4	9
12 Months or More	57	930
Total	61	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	1,993	1,233
12 Months or More	1,417	5,071
Total	3,410	6,304
Unrealized Loss
Less than 12 Months	7	17
12 Months or More	84	255
Total	91	272
Corporate asset based securities
Fair Value
Less than 12 Months	17,372	10,142
12 Months or More	9,777	0
Total	27,149	10,142
Unrealized Loss
Less than 12 Months	357	40
12 Months or More	250	0
Total	$ 607	$ 40

LOANS, ALLOWANCE FOR LOAN LOS_8

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Impaired Loans) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 44,849,000	$ 63,579,000
With an allowance recorded, Recorded investment	2,485,000	3,835,000
Recorded investment, Total	47,334,000	67,414,000
With no related allowance recorded, unpaid principal balance	44,849,000	63,579,000
With an allowance recorded, unpaid principal balance	2,485,000	3,835,000
Unpaid principal balance, Total	47,334,000	67,414,000
With an allowance recorded, Related allowance	227,000	663,000
With no related allowance recorded, Average recorded investment	32,336,000	54,214,000
With an allowance recorded, Average recorded investment	2,327,000	3,160,000
Average recorded investment, Total	34,663,000	57,374,000
With no related allowance recorded, Interest income recognized	501,000	1,035,000
With an allowance recorded, Interest income recognized	19,000	24,000
Interest income recognized, Total	520,000	1,059,000
Residential Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	8,873,000	9,016,000
With an allowance recorded, Recorded investment	1,332,000	1,598,000
Recorded investment, Total	10,205,000	10,614,000
With no related allowance recorded, unpaid principal balance	8,873,000	9,016,000
With an allowance recorded, unpaid principal balance	1,332,000	1,598,000
Unpaid principal balance, Total	10,205,000	10,614,000
With an allowance recorded, Related allowance	156,000	191,000
With no related allowance recorded, Average recorded investment	7,915,000	8,945,000
With an allowance recorded, Average recorded investment	1,280,000	1,465,000
Average recorded investment, Total	9,195,000	10,410,000
With no related allowance recorded, Interest income recognized	88,000	141,000
With an allowance recorded, Interest income recognized	17,000	24,000
Interest income recognized, Total	105,000	165,000
Commercial/Agriculture Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	28,850,000	43,907,000
With an allowance recorded, Recorded investment	979,000	1,634,000
Recorded investment, Total	29,829,000	45,541,000
With no related allowance recorded, unpaid principal balance	28,850,000	43,907,000
With an allowance recorded, unpaid principal balance	979,000	1,634,000
Unpaid principal balance, Total	29,829,000	45,541,000
With an allowance recorded, Related allowance	25,000	205,000
With no related allowance recorded, Average recorded investment	19,673,000	36,379,000
With an allowance recorded, Average recorded investment	820,000	1,307,000
Average recorded investment, Total	20,493,000	37,685,000
With no related allowance recorded, Interest income recognized	304,000	721,000
With an allowance recorded, Interest income recognized	0	0
Interest income recognized, Total	304,000	721,000
Consumer Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	226,000	358,000
With an allowance recorded, Recorded investment	147,000	62,000
Recorded investment, Total	373,000	420,000
With no related allowance recorded, unpaid principal balance	226,000	358,000
With an allowance recorded, unpaid principal balance	147,000	62,000
Unpaid principal balance, Total	373,000	420,000
With an allowance recorded, Related allowance	37,000	15,000
With no related allowance recorded, Average recorded investment	226,000	292,000
With an allowance recorded, Average recorded investment	154,000	104,500
Average recorded investment, Total	380,000	397,000
With no related allowance recorded, Interest income recognized	4,000	7,000
With an allowance recorded, Interest income recognized	1,000	0
Interest income recognized, Total	5,000	7,000
Commercial/Agricultural Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	6,900,000	10,298,000
With an allowance recorded, Recorded investment	27,000	541,000
Recorded investment, Total	6,927,000	10,839,000
With no related allowance recorded, unpaid principal balance	6,900,000	10,298,000
With an allowance recorded, unpaid principal balance	27,000	541,000
Unpaid principal balance, Total	6,927,000	10,839,000
With an allowance recorded, Related allowance	9,000	252,000
With no related allowance recorded, Average recorded investment	4,522,000	8,599,000
With an allowance recorded, Average recorded investment	73,000	284,000
Average recorded investment, Total	4,595,000	8,883,000
With no related allowance recorded, Interest income recognized	105,000	166,000
With an allowance recorded, Interest income recognized	1,000	0
Interest income recognized, Total	$ 106,000	$ 166,000

INVESTMENT SECURITIES (Schedu_2

INVESTMENT SECURITIES (Schedule of Held to Maturity Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value
Less than 12 Months	$ 0	$ 2,528
12 Months or More	0	1,728
Total	0	4,256
Unrealized Loss
Less than 12 Months	0	4
12 Months or More	0	16
Total	0	20
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	0	1,290
12 Months or More	0	409
Total	0	1,699
Unrealized Loss
Less than 12 Months	0	1
12 Months or More	0	2
Total	0	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_9

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of TDR Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Accrual status	$ 7,194	$ 6,055
Non-accrual status	4,601	2,667
Total	$ 11,795	$ 8,722

LOANS, ALLOWANCE FOR LOAN LO_10

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (TDR Loan Modifications) (Details) $ in Thousands	Sep. 30, 2019USD ($)TDR	Dec. 31, 2018USD ($)Contract	Sep. 30, 2019USD ($)Contract
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts	2	7	31
Pre-Modification Outstanding Recorded Investment	$ 33	$ 866	$ 4,900
Post-Modification Outstanding Recorded Investment		866	4,900
Specific Reserve	0	0	0
Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		264	2,603
Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		581	442
Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	1,855
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		$ 21	$ 0
Residential Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract		4	9
Pre-Modification Outstanding Recorded Investment		$ 240	$ 602
Post-Modification Outstanding Recorded Investment		240	602
Specific Reserve	0	0	0
Residential Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		240	431
Residential Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	0
Residential Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	171
Residential Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		$ 0	$ 0
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract		2	14
Pre-Modification Outstanding Recorded Investment		$ 602	$ 3,298
Post-Modification Outstanding Recorded Investment		602	3,298
Specific Reserve	0	0	0
Commercial/Agriculture Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	2,005
Commercial/Agriculture Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		581	78
Commercial/Agriculture Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	1,215
Commercial/Agriculture Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		$ 21	$ 0
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract		0	1
Pre-Modification Outstanding Recorded Investment		$ 0	$ 2
Post-Modification Outstanding Recorded Investment		0	2
Specific Reserve	0	0	0
Consumer Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	2
Consumer Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	0
Consumer Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	0
Consumer Non-real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		$ 0	$ 0
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract		1	7
Pre-Modification Outstanding Recorded Investment		$ 24	$ 998
Post-Modification Outstanding Recorded Investment		24	998
Specific Reserve	$ 0	0	0
Commercial/Agricultural Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		24	165
Commercial/Agricultural Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	364
Commercial/Agricultural Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0	469
Commercial/Agricultural Non-real Estate | Other
Financing Receivable, Allowance for Credit Loss [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	Sep. 30, 2019USD ($)TDR	Sep. 30, 2019USD ($)Contract	Dec. 31, 2018USD ($)Contract	Sep. 30, 2019USD ($)Contract
Troubled Debt Restructuring
Number of Modifications	2		7	31
Recorded Investment | $	$ 11,795	$ 11,795	$ 8,722	$ 11,795
Residential Real Estate
Troubled Debt Restructuring
Number of Modifications			4	9
Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications			2	14
Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications			0	1
Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications			1	7
Originated Loans
Troubled Debt Restructuring
Number of Modifications		93	83
Recorded Investment | $	11,795	$ 11,795	$ 8,722	$ 11,795
Originated Loans | Residential Real Estate
Troubled Debt Restructuring
Number of Modifications		42	41
Recorded Investment | $	3,438	$ 3,438	$ 4,103	3,438
Originated Loans | Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications		27	19
Recorded Investment | $	5,917	$ 5,917	$ 2,787	5,917
Originated Loans | Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications		8	13
Recorded Investment | $	74	$ 74	$ 99	74
Originated Loans | Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications		16	10
Recorded Investment | $	$ 2,366	$ 2,366	$ 1,733	$ 2,366

LOANS, ALLOWANCE FOR LOAN LO_12

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Total Troubled Debt Restructurings) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019Contract	Dec. 31, 2018USD ($)Contract	Sep. 30, 2019USD ($)Contract
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications		19	24
Recorded Investment | $		$ 2,667	$ 4,601
Residential Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications		7	3
Recorded Investment | $		$ 785	$ 344
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications		4	9
Recorded Investment | $		$ 577	$ 2,343
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications		0	0
Recorded Investment | $		$ 0	$ 0
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications		8	12
Recorded Investment | $		$ 1,305	$ 1,914
Troubled Debt Restructuring, Default During Year
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications	10

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	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,134,708	$ 999,433
Carrying amount	1,134,708	999,433	$ 762,693
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying amount	41,433		$ 9,007
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	447,260	$ 379,644
Carrying amount	437,088
Acquired Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	447,260
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	41,433
Carrying amount	34,696
Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	405,827
Carrying amount	$ 402,392

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	9 Months Ended
	Sep. 30, 2019USD ($)
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period, January 1, 2019	$ 3,163
Acquisitions	814
Reduction due to unexpected early payoffs	0
Reclass from non-accretable difference	80
Disposals/transfers	0
Accretion	(622)
Balance at end of period, September 30, 2019	$ 3,435

LOANS, ALLOWANCE FOR LOAN LO_15

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Schedule of Purchased Loans, Impaired and Non-Impaired) (Details) - Acquired Loans $ in Thousands	12 Months Ended
	Sep. 30, 2019USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition	$ 130,274
Non-accretable difference (expected losses and foregone interest)	(2,898)
Cash flows expected to be collected at acquisition	127,376
Accretable yield	(814)
Fair value of acquired loans at acquisition	126,562
Performing Financial Instruments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition	111,919
Non-accretable difference (expected losses and foregone interest)	0
Cash flows expected to be collected at acquisition	111,919
Accretable yield	(814)
Fair value of acquired loans at acquisition	111,105
Receivables Acquired Accompanied by Deteriorated Credit Quality
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition	18,355
Non-accretable difference (expected losses and foregone interest)	(2,898)
Cash flows expected to be collected at acquisition	15,457
Accretable yield	0
Fair value of acquired loans at acquisition	$ 15,457

MORTGAGE SERVICING RIGHTS (Narr

MORTGAGE SERVICING RIGHTS (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,161,750	$ 1,007,512
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Deposits	6,353	3,182
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 522,482	$ 518,476

MORTGAGE SERVICING RIGHTS (Serv

MORTGAGE SERVICING RIGHTS (Servicing Asset at Amortized Cost) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 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		(581)	$ (289)
Net book value at end of period	$ 4,486	4,245
Mortgage servicing rights
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	1,840	4,486
MSR asset acquired	2,721	0
Increase in MSR assets resulting from transfers of financial assets	100	581
Amortization during the period	(175)	(612)
Valuation allowance at end of period	0	(210)
Net book value at end of period	4,486	4,245	$ 1,840
Fair value of MSR asset at end of period	5,214	4,299
Residential mortgage loans serviced for others	$ 518,476	$ 522,482
Net book value of MSR asset to loans serviced for others	0.87%	0.81%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) - lease	Sep. 30, 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
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	8 years 9 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)	6	9
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	9 Months Ended
	Sep. 30, 2019	Jan. 01, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 665
Operating leases	158
Operating lease right-of-use assets	2,939	$ 5,000
Operating lease liabilities	$ 2,994	$ 5,000
Weighted average remaining lease term in years; operating leases	6 years 11 months 13 days
Weighted average discount rate; operating leases	3.07%

LEASES (Maturities of Operating

LEASES (Maturities of Operating Lease Liabilities) (Details) $ in Thousands	Sep. 30, 2019USD ($)
Operating leases
2019	$ 150
2020	566
2021	423
2022	378
2023	327
Thereafter	1,150
Total	$ 2,994

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	Sep. 30, 2019	Dec. 31, 2018
Advances from FHLB:
Less: unamortized debt issuance costs	$ (311)	$ (353)
Federal Home Loan Bank advances	113,466	109,813
Other borrowings	44,545	24,647
Totals	158,011	134,460
FHLB
Advances from FHLB:
Fixed rates	71,530	43,000
Overnight borrowings	42,000	67,000
Total FHLB advances	113,530	110,000
Less: unamortized debt issuance costs	(64)	(187)
Federal Home Loan Bank advances	113,466	109,813
Senior notes: | Variable rate due in June 2031
Advances from FHLB:
Long-term debt	29,856	10,000
Subordinated notes: | 6.75% due August 2027, variable rate commencing August 2022
Advances from FHLB:
Long-term debt	$ 15,000	$ 15,000
Interest rate	6.75%

FEDERAL HOME LOAN BANK ADVANC_4

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Narrative) (Details)	Sep. 30, 2019USD ($)note	Jul. 01, 2019USD ($)note	Aug. 31, 2022	Sep. 30, 2019USD ($)note	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2019USD ($)note	Jun. 26, 2019USD ($)	Aug. 01, 2018USD ($)	Aug. 10, 2017USD ($)
Fair Value, Separate Account Investment [Line Items]
FHLB, Maturity period				10 years	10 years
Number Of FHLB Notes | note	5			5			5
Weighted average interest rate	1.04%
Letters of credit outstanding, amount	$ 145,464,000			$ 145,464,000		$ 87,359,000	$ 145,464,000
Banks available and unused portion of borrowing agreement	153,949,000			153,949,000		178,620,000	153,949,000
Maximum month-end amounts outstanding				150,839,000		109,813,000
Unamortized debt issuance costs	311,000			311,000		$ 353,000	311,000
Variable rate due in June 2031 | Revolving Credit Facility
Fair Value, Separate Account Investment [Line Items]
Line of credit facility, maximum borrowing capacity									$ 7,500,000
Line of credit facility, fair value of amount outstanding	0			0			0
Senior Notes, Variable Rate Due In June 2031 | Revolving Credit Facility
Fair Value, Separate Account Investment [Line Items]
Line of credit facility, maximum borrowing capacity								$ 5,000,000
Federal Home Loan Bank Advances
Fair Value, Separate Account Investment [Line Items]
FHLB advances, floating rate, under one year	8,500,000			8,500,000			8,500,000
Federal Home Loan Bank Advances
Fair Value, Separate Account Investment [Line Items]
Overnight borrowings	$ 42,000,000			$ 42,000,000			$ 42,000,000
Percentage bearing variable interest,	2.04%			2.04%			2.04%
Federal home loan bank, collateral	$ 670,863,000			$ 670,863,000			$ 670,863,000
Federal Home Loan Bank Advances | Federal Home Loan Bank, 10 Year Note
Fair Value, Separate Account Investment [Line Items]
FHLB, advances, fixed rate, after one year	$ 32,500,000			$ 32,500,000	$ 10,000,000		$ 32,500,000
FHLB, advances, interest rate					1.05%
Term Loan | Variable rate due in June 2031
Fair Value, Separate Account Investment [Line Items]
Debt instrument, face amount								10,074,000	$ 10,000,000
Term Loan | Variable rate due in June 2031 | Minimum
Fair Value, Separate Account Investment [Line Items]
Interest rate	4.75%			4.75%			4.75%
Term Loan | Senior Notes, Variable Rate Due In June 2031
Fair Value, Separate Account Investment [Line Items]
Debt instrument, face amount								$ 29,856,000
Subordinated notes | 6.75% due August 2027, variable rate commencing August 2022
Fair Value, Separate Account Investment [Line Items]
Debt instrument, face amount										$ 15,000
Interest rate	6.75%			6.75%			6.75%
Term of fixed rate							5 years
Scenario, Forecast | Subordinated notes | 6.75% due August 2027, variable rate commencing August 2022 | London Interbank Offered Rate (LIBOR)
Fair Value, Separate Account Investment [Line Items]
Basis spread on variable rate			4.90%
F. & M. Bancorp. of Tomah, Inc.
Fair Value, Separate Account Investment [Line Items]
FHLB, Maturity period	5 months	30 months
Number Of FHLB Notes | note		6
FHLB, fixed rate		$ 9,530,000
Weighted average interest rate		2.02%
F. & M. Bancorp. of Tomah, Inc. | Federal Home Loan Bank Advances
Fair Value, Separate Account Investment [Line Items]
Weighted average interest rate	2.21%
United Bank | Federal Home Loan Bank Advances
Fair Value, Separate Account Investment [Line Items]
FHLB, advances, fixed rate, after one year	$ 11,000,000			$ 11,000,000			$ 11,000,000
FHLB, advances, interest rate	2.45%			2.45%			2.45%

FEDERAL HOME LOAN BANK ADVANC_5

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Maturities of FHLB Advances and Other) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Banking and Thrift [Abstract]
2019	$ 46,000
2020	5,500
2021	4,000
2022	14,936
2023	0
Thereafter	87,575
Totals	$ 158,011	$ 134,460

CAPITAL MATTERS (Details)

CAPITAL MATTERS (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 157,069	$ 126,440
Total capital (to risk weighted assets), Actual, Ratio	13.50%	12.70%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 92,966	$ 79,651
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	8.00%	8.00%
Total capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 116,208	$ 99,563
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	10.00%	10.00%
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 147,892	$ 118,836
Tier 1 capital (to risk weighted assets), Actual, Ratio	12.70%	11.90%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 69,725	$ 59,738
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	6.00%	6.00%
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 92,966	$ 79,651
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Ratio	8.00%	8.00%
Common equity tier 1 (to risk weighted assets), Actual, Amount	$ 147,892	$ 118,836
Common equity tier 1 (to risk weighted assets), Actual, Ratio	12.70%	11.90%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 52,293	$ 44,804
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Ratio	4.50%	4.50%
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Amount	$ 75,535	$ 64,716
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 leverage ratio (to adjusted total assets), Actual, Amount	$ 147,892	$ 118,836
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	10.20%	9.70%
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 57,777	$ 48,976
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Ratio	4.00%	4.00%
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Amount	$ 72,221	$ 61,220
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	5.00%	5.00%
Citizens Community Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 132,094	$ 123,657
Total capital (to risk weighted assets), Actual, Ratio	11.40%	12.40%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 92,966	$ 79,651
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	8.00%	8.00%
Total capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 116,208	$ 99,563
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	10.00%	10.00%
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 107,917	$ 101,053
Tier 1 capital (to risk weighted assets), Actual, Ratio	9.30%	10.20%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 69,725	$ 59,738
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	6.00%	6.00%
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 92,966	$ 79,651
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Ratio	8.00%	8.00%
Common equity tier 1 (to risk weighted assets), Actual, Amount	$ 107,917	$ 101,053
Common equity tier 1 (to risk weighted assets), Actual, Ratio	9.30%	10.20%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 52,293	$ 44,804
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Ratio	4.50%	4.50%
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Amount	$ 75,535	$ 64,716
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 leverage ratio (to adjusted total assets), Actual, Amount	$ 107,917	$ 101,053
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	7.50%	8.30%
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 57,777	$ 48,976
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Ratio	4.00%	4.00%
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Amount	$ 72,221	$ 61,220
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	5.00%	5.00%

STOCK-BASED COMPENSATION (Narra

STOCK-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	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)	79,500	108,930	121,670	79,500	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	$ 127		$ 94	$ 370	$ 255
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)	54,068			54,068
2018 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding in period (in shares)	0			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	$ 5		$ 6	$ 14	$ 0

STOCK-BASED COMPENSATION (Restr

STOCK-BASED COMPENSATION (Restricted Stock Award) (Details) - Restricted shares - $ / shares	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019
Number of Shares
Restricted shares, Unvested and outstanding at beginning of period year (in shares)	52,172	75,407
Granted (in shares)	27,514	12,847
Vested (in shares)	(4,279)	(14,979)
Forfeited (in shares)	0	(8,916)
Restricted shares, Unvested and outstanding at end of period year (in shares)	75,407	64,359
Weighted Average Grant Price
Beginning of period, weighted average, grant price (in usd per share)	$ 13.29	$ 13.24
Granted, weighted average, grant price (in usd per share)	13.15	11.50
Vested, weighted average, grant price (in usd per share)	13.30	12.69
Forfeited, weighted average, grant price (in usd per share)	0	13.41
End of period, weighted average, grant price (in usd per share)	$ 13.24	$ 12.85

STOCK-BASED COMPENSATION (Commo

STOCK-BASED COMPENSATION (Common Stock Options Awards) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019
Option Shares
Outstanding at beginning of period (in shares)	121,670	108,930
Granted (in shares)	0	0
Exercised (in shares)	(12,740)	(28,430)
Forfeited or expired (in shares)	0	(1,000)
Outstanding at end of period (in shares)	108,930	79,500
Exercisable at end of period (in shares)	56,230	43,100
Fully vested and expected to vest (in shares)	108,930	79,500
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding at beginning of period (usd per share)	$ 9.82	$ 10.15
Weighted Average Exercise Price, Granted (usd per share)	0	0
Weighted Average Exercise Price, Exercised (usd per share)	7.04	7.12
Weighted Average Exercise Price, Forfeited or expired (usd per share)	0	13.76
Weighted Average Exercise Price, Outstanding at end of period (usd per share)	10.15	11.19
Weighted Average Exercise Price, Exercisable at end of year (usd per share)	8.83	10.62
Weighted Average Exercise Price, Fully vested and expected to vest (usd per share)	$ 10.15	$ 11.19
Weighted Average Remaining Contractual Term, Outstanding at end of period	5 years 9 months 26 days	6 years 9 months 22 days
Weighted Average Remaining Contractual Term, Exercisable at end of period	4 years 4 days	6 years 6 months
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	5 years 9 months 26 days	6 years 9 months 22 days
Aggregate intrinsic value, exercisable at end of period	$ 116	$ 19
Aggregate intrinsic value, fully vested and expected to vest at end of period	$ 82	$ (9)

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	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 81	$ 130
Cash received from options exercised	90	203	$ 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	Sep. 30, 2019	Dec. 31, 2018
Assets Measured on a Recurring Basis
Total	$ 182,956	$ 146,725
U.S. government agency obligations
Assets Measured on a Recurring Basis
Total	53,378	45,298
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total	27,937	34,728
Mortgage-backed securities
Assets Measured on a Recurring Basis
Total	55,658	41,350
Agency Securities
Assets Measured on a Recurring Basis
Total		148
Corporate debt securities
Assets Measured on a Recurring Basis
Total	18,834	6,305
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Total	182,956	146,725
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	182,956	146,725
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Total	53,378	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
Total	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	53,378	45,298
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total	27,937	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
Total	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	27,937	34,728
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Total	55,658	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
Total	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	55,658	41,350
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Agency Securities
Assets Measured on a Recurring Basis
Total	0	148
Fair Value, Measurements, Recurring | Agency Securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Agency Securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	0	148
Fair Value, Measurements, Recurring | Agency Securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Total	18,834	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
Total	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	18,834	6,305
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	$ 0
Fair Value, Measurements, Recurring | Corporate asset based securities
Assets Measured on a Recurring Basis
Total	27,149
Fair Value, Measurements, Recurring | Corporate asset based securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0
Fair Value, Measurements, Recurring | Corporate asset based securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	27,149
Fair Value, Measurements, Recurring | Corporate asset based securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	$ 0

FAIR VALUE ACCOUNTING (Assets_2

FAIR VALUE ACCOUNTING (Assets Measured on a Nonrecurring Basis) (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Assets Measured on a Nonrecurring Basis
Total	$ 9,507	$ 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	9,507	10,269
Foreclosed and repossessed assets, net
Assets Measured on a Nonrecurring Basis
Total	1,373	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	1,373	2,570
Impaired loans with allocated allowances
Assets Measured on a Nonrecurring Basis
Total	3,835	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	3,835	2,485
Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Total	4,299	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	$ 4,299	$ 5,214

FAIR VALUE ACCOUNTING (Level 3

FAIR VALUE ACCOUNTING (Level 3 Fair Value Inputs) (Details) - Fair Value, Inputs, Level 3 $ in Thousands	Sep. 30, 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	$ 1,373	$ 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	$ 3,835	$ 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	$ 4,299	$ 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	Sep. 30, 2019	Dec. 31, 2018
Financial assets:
Securities available for sale AFS	$ 182,956	$ 146,725
Securities held to maturity “HTM”	3,770	4,872
Carrying Amount
Financial assets:
Securities available for sale AFS	182,956	146,725
Carrying Amount | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	52,276	45,778
Accrued interest receivable	4,993	4,307
Financial liabilities:
Other borrowings	44,545	24,647
Other liabilities	7,112	7,359
Carrying Amount | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	5,245	7,460
Securities held to maturity “HTM”	3,665	4,850
Other investments	12,863	11,261
Loans held for sale	3,262	1,927
Financial liabilities:
FHLB advances	113,466	109,813
Accrued interest payable	462	406
Carrying Amount | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,115,201	984,952
Mortgage servicing rights	4,245	4,486
Financial liabilities:
Deposits	1,161,750	1,007,512
Estimated Fair Value
Financial assets:
Securities available for sale AFS	182,956	146,725
Estimated Fair Value | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	52,276	45,778
Accrued interest receivable	4,993	4,307
Financial liabilities:
Other borrowings	44,545	24,647
Other liabilities	7,112	7,359
Estimated Fair Value | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	5,290	6,704
Securities held to maturity “HTM”	3,770	4,872
Other investments	12,863	11,261
Loans held for sale	3,262	1,927
Financial liabilities:
FHLB advances	114,226	109,665
Accrued interest payable	462	406
Estimated Fair Value | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,112,305	988,072
Mortgage servicing rights	4,299	5,214
Financial liabilities:
Deposits	$ 1,158,415	$ 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	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Before-Tax Amount
Other comprehensive income (loss)		$ 2,915	$ (2,633)
Tax Expense
Other comprehensive income (loss)		(802)	730
Net-of-Tax Amount
Other comprehensive income (loss)	$ 865	2,113	(1,903)
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized gains (losses) arising during the period		2,826	(2,479)
Reclassification adjustment for gains (losses) included in net income		151	(17)
Less: reclassification of certain deferred tax effects		0	(137)
Tax Expense
Net unrealized gains (losses) arising during the period		(777)	726
Reclassification adjustment for gains (losses) included in net income		(42)	4
Net-of-Tax Amount
Net unrealized gains (losses) arising during the period		2,049	(1,753)
Reclassification adjustment for gains (losses) included in net income		109	(13)
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	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	$ 135,847	$ 138,187	$ 74,454
Current year-to-date other comprehensive loss, net of tax	865	2,113	(1,903)
Ending balance	138,187	148,029	135,847
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	(2,706)	(1,841)
Current year-to-date other comprehensive loss, net of tax	865	2,113
Ending balance	$ (1,841)	$ 272	$ (2,706)

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) (Reclassifications Out of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Gains (losses) on investment securities	$ 96			$ 0			$ 151	$ (17)
Provision for income taxes	(430)			(736)			(2,252)	(1,443)
Net income attributable to common stockholders	$ 1,234	$ 4,107	$ 953	$ 1,099	$ 503	$ 1,341	6,294	2,943
Unrealized Gains (Losses) on Securities | Amounts Reclassified from Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Gains (losses) on investment securities							151	(17)
Provision for income taxes							(42)	4
Net income attributable to common stockholders							$ 109	$ (13)

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details) - Scenario, Forecast - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019
Subsequent Event [Line Items]
Goodwill, reduction	$ 350	$ (350)
Discrete Tax Credit Reduction, Purchase Accounting Adjustments	(300)	300
F. & M. Bancorp. of Tomah, Inc.
Subsequent Event [Line Items]
Deferred tax liabilities reduction	350	(350)
United Bank
Subsequent Event [Line Items]
Deferred tax liabilities reduction	$ 300	$ (300)

Uncategorized Items - czwi-2019

Label	Element	Value
Noncash or Part Noncash Acquisition, Value of Liabilities Assumed	us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1	$ 0
Noncash or Part Noncash Acquisition, Value of Liabilities Assumed	us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1	169,724,000
Noncash or Part Noncash Acquisition, Value of Assets Acquired	us-gaap_NoncashOrPartNoncashAcquisitionValueOfAssetsAcquired1	0
Noncash or Part Noncash Acquisition, Value of Assets Acquired	us-gaap_NoncashOrPartNoncashAcquisitionValueOfAssetsAcquired1	177,494,000
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)