Citizens Community Bancorp (CZWI) 10-K 10 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Mar. 10, 2020	Jun. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Citizens Community Bancorp Inc.
Entity Central Index Key	0001367859
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Public Float			$ 114
Entity Common Stock, Shares Outstanding		11,151,009

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 55,840	$ 45,778
Other interest-bearing deposits	4,744	7,460
Securities available for sale AFS	180,119	146,725
Securities held to maturity HTM	2,851	4,850
Equity securities with readily determinable fair value	246	0
Other investments	15,005	11,261
Loans receivable	1,177,380	992,556
Allowance for loan losses	(10,320)	(7,604)
Loans receivable, net	1,167,060	984,952
Loans held for sale	5,893	1,927
Mortgage servicing rights	4,282	4,486
Office properties and equipment, net	21,106	13,513
Accrued interest receivable	4,738	4,307
Intangible assets	7,587	7,501
Goodwill	31,498	31,474
Foreclosed and repossessed assets, net	1,460	2,570
Bank owned life insurance (BOLI)	23,063	17,792
Other assets	5,757	3,328
TOTAL ASSETS	1,531,249	1,287,924
Liabilities:
Deposits	1,195,702	1,007,512
Federal Home Loan Bank advances	130,971	109,813
Other borrowings	43,560	24,647
Other liabilities	10,463	7,765
Total liabilities	1,380,696	1,149,737
Stockholders’ equity:
Common stock— $0.01 par value, authorized 30,000,000; 11,266,954 and 10,953,512 shares issued and outstanding, respectively	113	109
Additional paid-in capital	128,856	125,512
Retained earnings	22,517	15,264
Unearned deferred compensation	(462)	(857)
Accumulated other comprehensive loss	(471)	(1,841)
Total stockholders’ equity	150,553	138,187
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,531,249	$ 1,287,924

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	11,266,954	10,953,512
Common stock, shares outstanding (in shares)	11,266,954	10,953,512

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Interest and dividend income:
Interest and fees on loans	$ 11,839	$ 54,647	$ 35,539
Interest on investments	1,208	5,776	3,357
Total interest and dividend income	13,047	60,423	38,896
Interest expense:
Interest on deposits	2,131	12,174	5,543
Interest on FHLB borrowed funds	482	2,721	1,310
Interest on other borrowed funds	394	2,015	1,740
Total interest expense	3,007	16,910	8,593
Net interest income	10,040	43,513	30,303
Provision for loan losses	950	3,525	1,300
Net interest income after provision for loan losses	9,090	39,988	29,003
Non-interest income:
Service charges on deposit accounts	619	2,368	1,792
Interchange income	336	1,735	1,284
Loan servicing income	510	2,674	1,379
Gain on sale of loans	388	2,462	943
Loan fees and service charges	273	1,145	521
Insurance commission income	162	734	720
Gains (losses) on available for sale securities	0	271	(17)
Gain on sale of branch	0	2,295	0
Other	238	1,291	748
Total non-interest income	2,526	14,975	7,370
Non-interest expense:
Compensation and related benefits	4,946	20,325	14,979
Occupancy	808	3,697	2,975
Office	464	2,188	1,715
Data processing	993	3,938	2,928
Amortization of intangible assets	325	1,496	644
Amortization of mortgage servicing rights	175	1,108	335
Advertising, marketing and public relations	226	1,214	745
FDIC premium assessment	144	258	472
Professional services	1,118	2,457	2,323
(Gains) losses on repossessed assets, net	(30)	(125)	535
Other	625	6,130	2,113
Total non-interest expense	9,794	42,686	29,764
Income before provision for income tax	1,822	12,277	6,609
Provision (benefit) for income taxes	561	2,814	2,326
Net income attributable to common stockholders	$ 1,261	$ 9,463	$ 4,283
Per share information:
Basic earnings (in dollars per share)	$ 0.12	$ 0.85	$ 0.72
Diluted earnings (in dollars per share)	0.12	0.85	0.58
Cash dividends paid (in dollars per share)	$ 0	$ 0.2	$ 0.2

Consolidated Statements of Othe

Consolidated Statements of Other Comprehensive Income - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 1,261	$ 9,463	$ 4,283
Securities available for sale
Net unrealized gains (losses) arising during period	865	1,219	(2,290)
Reclassification adjustment for net gains (losses) included in net income	0	196	(12)
Other comprehensive income (loss)	865	1,415	(2,302)
Comprehensive income	$ 2,126	$ 10,878	$ 1,981

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - 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 Sep. 30, 2017			5,888,816
Beginning balance at Sep. 30, 2017		$ 73,483	$ 59	$ 0	$ 63,383	$ 10,764	$ (456)	$ (267)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		4,283				4,283
Other comprehensive income (loss), net of tax		(2,302)						(2,302)
Reclassification of certain deferred tax effects	[1]					137		(137)
Preferred stock issued (net of $3,735 of issuance costs)		61,265		61,265
Preferred stock converted to common stock (in shares)			5,000,000
Preferred stock converted to common stock		0	$ 50	(61,265)	61,215
Forfeiture of unvested shares (in shares)			(11,847)
Forfeiture of unvested shares		0			(124)		124
Surrender of restricted shares of common stock (in shares)			(2,335)
Surrender of restricted shares of common stock		(33)			(33)
Stock awarded under the equity incentive plan (in shares)			33,230
Stock awarded under the equity incentive plan		0			561		(561)
Common stock repurchased (in shares)			(53)
Common stock repurchased		$ (1)			(1)
Common stock options exercised (in shares)		6,042	6,042
Common stock options exercised		$ 50			50
Stock option expense		12			12
Amortization of restricted stock		271					271
Cash dividends		(1,181)				(1,181)
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]
Net income		1,261				1,261
Other comprehensive income (loss), net of tax		865						865
Surrender of restricted shares of common stock (in shares)			(595)
Surrender of restricted shares of common stock		(8)			(8)
Stock awarded under the equity incentive plan (in shares)			27,514
Stock awarded under the equity incentive plan		$ 0			362		(362)
Common stock options exercised (in shares)		12,740	12,740
Common stock options exercised		$ 90			90
Stock option expense		5			5
Amortization of restricted stock		127			0		127
Ending balance (in shares) at Dec. 31, 2018			10,953,512
Ending balance at Dec. 31, 2018		138,187	$ 109	0	125,512	15,264	(857)	(1,841)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		9,463				9,463
Other comprehensive income (loss), net of tax		1,415						1,415
Forfeiture of unvested shares (in shares)			(12,167)
Forfeiture of unvested shares		0			(199)		199
Surrender of restricted shares of common stock (in shares)			(4,667)
Surrender of restricted shares of common stock		(53)			(53)
Stock awarded under the equity incentive plan (in shares)			12,847
Stock awarded under the equity incentive plan		0			274		(274)
Common stock repurchased		$ 0
Common stock options exercised (in shares)		28,430	28,430
Common stock options exercised		$ 203	$ 1		202
Stock option expense		18			18
Amortization of restricted stock		470					470
Common stock issued to F&M shareholders			288,999
Common stock issued to F&M shareholders		3,105	$ 3		3,102
Cash dividends		(2,198)				(2,198)
Ending balance (in shares) at Dec. 31, 2019			11,266,954
Ending balance at Dec. 31, 2019		$ 150,553	$ 113	$ 0	$ 128,856	$ 22,517	$ (462)	$ (471)
[1]	Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. See Note 15 - “Income Taxes” for additional information.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) $ in Thousands	12 Months Ended
	Sep. 30, 2018USD ($)$ / shares
Statement of Stockholders' Equity [Abstract]
Payments of stock issuance costs | $	$ 3,735
Cash dividends paid (in dollars per share) | $ / shares	$ 0.2

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income attributable to common stockholders	$ 1,261	$ 9,463	$ 4,283
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of premium/accretion discount on investment securities	281	899	1,052
Depreciation expense	313	1,564	1,054
Provision for loan losses	950	3,525	1,300
Net realized (gain) loss on sale of securities	0	(271)	17
Increase in MSR assets resulting from transfers of financial assets	(100)	(904)	(289)
Amortization of MSR assets	175	1,108	335
Amortization of intangible assets	325	1,496	644
Amortization of restricted stock	127	470	271
Net stock based compensation expense	5	18	12
Loss on sale of office properties and equipment	0	(32)	(3)
Deferred income taxes	0	(752)	(194)
Increase in cash surrender value of life insurance	(110)	(552)	(318)
Net (gain) loss from disposals of foreclosed and repossessed assets	30	(125)	535
Gain on sale of loans held for sale, net	(388)	(2,462)	(943)
Net change in loans held for sale	378	(1,504)	1,360
Decrease (increase) in accrued interest receivable and other assets	(156)	4,497	683
(Decrease) increase in other liabilities	733	(3,602)	1,056
Total adjustments	2,563	3,373	6,572
Net cash provided by operating activities	3,824	12,836	10,855
Cash flows from investing activities:
Net decrease in interest-bearing deposits	0	3,708	968
Purchase of available for sale securities	(30,171)	(53,915)	(36,933)
Purchase of held to maturity securities	(395)	0	0
Proceeds from principal payments and sale of available for sale securities	2,840	58,618	9,977
Proceeds from principal payments and maturities of held to maturity securities	164	1,999	834
Net (purchases) sales of other investments	(3,548)	(1,299)	74
Proceeds from sale of foreclosed and repossessed assets	420	3,038	5,347
Net increase in loans	(33,796)	(60,874)	(26,849)
Net capital expenditures	(590)	(6,771)	(2,955)
Net cash (disbursed) acquired in business combinations	48,130	(8,137)	0
Proceeds from disposal of office properties and equipment	0	300	74
Net cash used in investing activities	(16,946)	(63,333)	(49,463)
Cash flows from financing activities:
Net increase (decrease) in Federal Home Loan Bank advances	36,012	1,036	(27,000)
Proceeds from other borrowings, net of issuance costs	0	0	9,911
Proceeds from other borrowings to fund business combination, net of debt issuance costs	0	29,913	0
Principal payment reduction to other borrowings	0	(11,000)	(15,611)
Net increase (decrease) in deposits	(11,688)	39,553	4,025
Proceeds from private placement stock offering, net of issuance costs	0	0	61,265
Common stock issued to F&M shareholders less capitalized equity costs		3,105	0
Repurchase shares of common stock	0	0	(1)
Surrender of restricted shares of common stock	(8)	(53)	(33)
Common stock options exercised	90	203	50
Cash dividends paid	0	(2,198)	(1,181)
Net cash provided by financing activities	24,406	60,559	31,425
Net increase (decrease) in cash and cash equivalents	11,284	10,062	(7,183)
Cash and cash equivalents at beginning of period	34,494	45,778	41,677
Cash and cash equivalents at end of period	45,778	55,840	34,494
Cash paid during the period for:
Interest on deposits	2,183	12,665	5,530
Interest on borrowings	753	5,128	2,943
Income taxes	578	3,847	1,160
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	252	1,803	1,189
Fair value of assets acquired, net of cash and cash equivalents	215,958	177,494	0
Fair value of liabilities assumed, net of cash and cash equivalents	$ 285,118	$ 169,724	$ 0

Nature of Business and Summary

Nature of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of Citizens Community Federal N.A. (the “Bank”) included herein have been included by its parent company, Citizens Community Bancorp, Inc. (the “Company”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). As used in this annual 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”). 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. Wells Insurance Agency (“WIA”) is a wholly owned subsidiary of the Bank, providing insurance products to the Bank’s customers. F&M Investment Corp. of Tomah is a wholly owned subsidiary of the Bank that was formerly utilized by F&M to manage its municipal bond portfolio, and is currently in process of being dissolved. 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 primarily 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. On September 25, 2018, the Board of Directors of the Company adopted a resolution to change the Company’s fiscal year end from September 30 to December 31, commencing December 31, 2018. In connection with this change, we previously filed a Transition Report on Form 10-K to report the results of the three month transition period from October 1, 2018 to December 31, 2018. In this Annual Report, the periods presented are the fiscal year ended December 31, 2019 (which we sometimes refer to in this Annual Report as “fiscal 2019”), the three month transition period from October 1, 2018 to December 31, 2018 (which we sometimes refer to in this Annual Report as the “transition period”) and the year ended September 30, 2018 (which we sometimes refer to in this Annual Report as “fiscal 2018”). On October 19, 2018, the Company completed its previously announced acquisition (the “Acquisition”) of United Bank. See Note 2, “Acquisition” for additional information. On December 3, 2018, the Bank entered into a Purchase and Assumption Agreement with Lake Michigan Credit Union providing for the sale of the Bank’s one branch located in Rochester Hills, MI. 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 gain, net of selling costs. The branch sale included approximately $34 million in deposits and $300 in fixed assets. The Bank retained all loans associated with the branch. On January 21, 2019, the Company and F&M Merger Sub, Inc., a newly formed Minnesota corporation and wholly-owned subsidiary of the Company, entered into an Agreement and Plan of Merger (the “Merger Agreement”) with F. & M. Bancorp. of Tomah, Inc., a Wisconsin corporation (“F&M”). On July 1, 2019, the Company closed on the acquisition of F&M and completed the related data systems conversion on July 14, 2019. See Note 2, “Acquisitions” for additional information. 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 occurring subsequent to the balance sheet date of December 31, 2019 through the date on which the consolidated financial statements were available to be issued for items that should potentially be recognized or disclosed in these consolidated financial statements. Unless otherwise stated, all monetary amounts in these Notes to Consolidated Financial Statements, other than share, per share and capital ratio amounts, are stated in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Citizens Community Federal N.A. All significant inter-company 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 intangible assets arising from acquisitions, useful lives for depreciation and amortization, valuation of goodwill and long-lived assets, stock based compensation, 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 of the accompanying transition report on Form 10-K for the year ended December 31, 2019 and external market factors such as market interest rates and employment 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. Cash and Cash Equivalents— For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash, due from banks, and interest bearing deposits with original maturities of three months or less . Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. Equity securities with readily determinable fair value - The Company is required to maintain an investment in Federal Agricultural Mortgage Corporation (“Farmer Mac”) equity securities. Farmer Mac equity securities are carried at their fair market value, which is readily determinable. Changes in fair value are recognized as gains (losses) on investment securities in the consolidated Statement of Operations. Other investments - 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 other income in the consolidated statement of operations. Also included in non-marketable equity securities is stock in a private company without readily determinable fair value. 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. Other investments totaling $15,005 at December 31, 2019 consisted of $8,196 of FHLB stock, $5,162 of Federal Reserve Bank stock and $1,647 of Bankers’ Bank stock. Other investments totaling $11,261 at December 31, 2018 consisted of $6,893 of FHLB stock and $4,368 of Federal Reserve Bank stock. 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 ended 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, but are not limited to; 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, included in amortization of mortgage servicing rights in the Consolidated Statements of Operations, thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs. Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a write-down is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other in the Consolidated Statements of Operations. Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity. Goodwill and other intangible assets— The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, “Intangibles - Goodwill and Other.” The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. The Company amortizes acquired intangible assets, primarily Core Deposit Intangibles (CDI) with definite useful economic lives over their useful economic lives ranging from 48 to 144 months 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, but reviews goodwill 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. The Company has the option of performing a qualitative assessment to determine whether any further quantitative testing for impairment is necessary. The option of whether or not to perform a qualitative assessment is made annually. 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, 2019 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, 2019 . 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. Office Properties and Equipment— Premises and equipment are stated at cost less accumulated depreciation. Land is carried at cost. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of office properties and equipment are reflected in income. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 10 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line (or accelerated) method with useful lives ranging from 3 to 10 years. Leasehold improvements are depreciated using the straight-line (or accelerated) method with useful lives based on the lesser of (a) the estimated life of the lease, or (b) the estimated useful life of the leasehold improvement. Interest Bearing Deposits— Other interest bearing deposits are certificate of deposit investments made by the Bank with other financial institutions that are carried at cost. The weighted average months to maturity of the interest bearing deposits is 14.37 months . Balances over $250 in those institutions are not insured by the FDIC and therefore pose a potential risk in the event the institution were to fail. As of December 31, 2019 and December 31, 2018, there were zero certificate of deposit accounts with a balance greater than $250 . Debt and equity issuance costs— Debt issuance costs, which consist primarily of fees paid to note lenders, are deferred and included in other borrowings in the consolidated balance sheet. Debt issuance costs are amortized over the contractual term of the corresponding debt, as a component of interest expense on other borrowed funds in the consolidated statement of operations. Specific costs associated with the issuance of shares of the Company’s common or preferred stock are netted against proceeds and recorded in stockholders’ equity, as additional paid in capital, on the consolidated balance sheet, in the period of the share issuance. Advertising, Marketing and Public Relations Expense— The Company expenses all advertising, marketing and public relations costs as they are incurred. 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. See Note 15, “Income Taxes” for details on the Company’s income taxes. 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 it is earned 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 services are provided 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 t

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
ACQUISITION	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 $23.9 million , consisting of $20.8 million cash, and shares of the Company’s common stock valued at approximately $3.1 million . The merger added $193.6 million in assets, gross loans of $130.3 million , $148.6 million in deposits, $0.024 million of goodwill and $1.6 million of a core deposit intangible. 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 $3,121 for the year ended December 31, 2019, and were included in other 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 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: Citizens Community Bancorp, Inc. F&M Pro Forma Adjustments Pro Forma Combined Year ended December 31, 2019 Revenue (net interest income and non-interest income) $ 51,826 $ 6,743 $ (612 ) $ 57,957 Net income attributable to common stockholders $ 8,614 $ 1,895 $ (579 ) $ 9,930 Earnings per share--basic $ 0.76 $ 0.17 $ (0.05 ) $ 0.88 Earnings per share-diluted $ 0.74 $ 0.14 $ (0.05 ) $ 0.83 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 from the acquisition date of July 1, 2019 to December 31, 2019 were approximately $3,100 and $850 , respectively. United Bank On October 19, 2018, the Company completed its previously announced acquisition of United Bank pursuant to the stock purchase agreement, dated June 20, 2018, as then amended. In connection with the acquisition, the Company merged United Bank with and into the Bank, with the Bank surviving the merger. Under the terms of the stock purchase agreement, the Company acquired 100% of the common stock of United Bank from United Bancorporation for the purchase price of $51.1 million , which includes approximately $400 in closing date purchase price adjustments as provided in the Stock Purchase Agreement, as amended. Of the cash consideration to be paid to United Bancorporation in the Acquisition, approximately $44.3 million was paid in cash upon the closing of the Acquisition, and approximately $6.8 million was set aside in escrow or held by the Company for the purposes of funding certain post-closing purchase price adjustments and future indemnity claims in accordance with the Stock Purchase Agreement, as amended. The merger added $315,216 in assets, $199,859 in loans, $272,671 in deposits, $21,030 in goodwill, and $3,020 in core deposit intangible. Acquired deposits included approximately $51,000 , deposited by United Bank’s former parent company, and withdrawn from the Bank, as anticipated, subsequent to the acquisition. None of the goodwill is deductible for tax purposes, as the acquisition is accounted for as a tax-free exchange for tax purposes. In connection with the United Bank 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 $1,057 for the transition period of three months ended December 31, 2018 and $359 for the year ended September 30, 2018, and were included in non-interest expense on the consolidated statement of operations. The acquisition of the net assets of United 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 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 United acquisition occurred on October 1, 2018, not considering potential cost savings and other business synergies we expect to receive as a result of the acquisition: Citizens Community Bancorp, Inc. United Bank Pro Forma Adjustments Pro Forma Combined Three months ended December 31, 2018 Revenue (net interest income and non-interest income) $ 3,304 $ 2,402 $ 25 $ 5,731 Net income attributable to common stockholders $ 847 $ 825 $ (216 ) $ 1,456 Earnings per share--basic $ 0.08 0.08 (0.02 ) $ 0.13 Earnings per share-diluted $ 0.08 0.08 (0.02 ) $ 0.13 Citizens Community Bancorp, Inc. United Bank Pro Forma Adjustments Pro Forma Combined Year ended September 30, 2018 Revenue (net interest income and non-interest income) $ 36,373 $ 13,064 $ 100 $ 49,537 Net income attributable to common stockholders $ 4,283 $ 3,376 $ (843 ) $ 6,816 Earnings per share--basic $ 0.72 $ 0.62 Earnings per share-diluted $ 0.58 $ 0.62 The 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 United Bank since the acquisition date of October 19, 2018 are included in the Company’s consolidated statement of operations, and it is not practical to disclose them separately. The following table summarizes the amounts recorded on the consolidated balance sheet as of the acquisition date in conjunction with the acquisition discussed above: F&M United Bank Fair value of consideration paid $ 23,894 $ 51,128 Fair value of identifiable assets acquired: Cash and cash equivalents 15,757 97,023 Fed funds sold — 2,235 Interest bearing deposits 992 280 Securities available for sale “AFS” 37,069 — Non-marketable equity securities, at cost 2,413 495 Loans held for sale — 82 Loans receivable, net 126,732 199,859 Mortgage servicing assets — 2,721 Premises and equipment, net 2,654 3,202 Core deposit intangible assets 1,582 3,021 Cash value of life insurance 4,719 6,021 Other assets 1,676 277 Total identifiable assets acquired $ 193,594 $ 315,216 Fair value of liabilities assumed: Deposits $ 148,637 $ 272,671 Other borrowings 20,122 10,801 Other liabilities 965 1,646 Total liabilities assumed 169,724 285,118 Fair value of net identifiable assets acquired 23,870 30,098 Goodwill recognized $ 24 $ 21,030 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 bank-owned life insurance (“BOLI”) policies acquired from F&M retained their tax-free status. The elimination of the deferred tax liability associated with certain acquired BOLI contracts of F&M, due to this regulation change, resulted in a decrease on other assets and a corresponding decrease in goodwill of $343 , from what was previously reported on the Company’s September 30, 2019 Form 10-Q, filed with the SEC on November 7, 2019.

Investment Securities

Investment Securities	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of December 31, 2019 and December 31, 2018, respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2019 U.S. government agency obligations $ 52,020 $ 132 $ 347 $ 51,805 Obligations of states and political subdivisions 281 — — 281 Mortgage-backed securities 70,806 635 110 71,331 Corporate debt securities 18,776 66 117 18,725 Corporate asset based securities 27,718 — 864 26,854 Trust preferred securities 11,167 35 79 11,123 Total available for sale securities $ 180,768 $ 868 $ 1,517 $ 180,119 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 Gross Gross Estimated December 31, 2019 Obligations of states and political subdivisions $ 300 $ 2 $ — $ 302 Mortgage-backed securities 2,551 104 — 2,655 Total held to maturity securities $ 2,851 $ 106 $ — $ 2,957 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 At December 31, 2019 , the Bank has pledged certain of its U.S. Government Agency securities with a carrying value of $1,609 as collateral to secure a line of credit with the Federal Reserve Bank. As of December 31, 2019 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of December 31, 2019 , the Bank has pledged certain of its U.S. Government Agency securities with a carrying value of $5,990 and mortgage-backed securities with a carrying value of $13,999 as collateral against specific municipal deposits. As of December 31, 2019 , the Bank also has mortgage backed securities with a carrying value of $696 pledged as collateral to the Federal Home Loan Bank of Des Moines. The estimated fair value of available for sale securities at December 31, 2019 , 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 securities due to the call feature. Available for sale securities Amortized Cost Estimated Fair Value Due in one year or less $ 141 $ 141 Due after one year through five years 5,900 5,959 Due after five years through ten years 43,269 43,180 Due after ten years 60,652 59,508 Total securities with contractual maturities 109,962 108,788 Mortgage backed securities 70,806 71,331 Total available for sale securities $ 180,768 $ 180,119 Held to maturity securities Amortized Cost Estimated Fair Value Due in one year or less $ 300 $ 302 Total securities with contractual maturities 300 302 Mortgage backed securities 2,551 2,655 Total held to maturity securities $ 2,851 $ 2,957 Securities with unrealized losses at December 31, 2019 and December 31, 2018, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss December 31, 2019 U.S. government agency obligations $ 14,593 $ 156 $ 10,540 $ 191 $ 25,133 $ 347 Mortgage-backed securities 22,537 62 5,883 48 28,420 110 Corporate debt securities 7,001 15 1,398 102 8,399 117 Corporate asset based securities 8,683 285 18,171 579 26,854 864 Trust preferred securities 7,420 79 — — 7,420 79 Total $ 60,234 $ 597 $ 35,992 $ 920 $ 96,226 $ 1,517 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 December 31, 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 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 as separate components of shareholders’ 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. Unrealized losses reflected in the preceding tables have not been included in results of operations because the unrealized loss was not deemed other-than-temporary. Management has determined that more likely than not, the Company neither intends to sell, nor will it be required to sell each debt security before its anticipated recovery, and therefore recovery of cost will occur.

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses and Impaired Loans	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS Loans by classes within portfolio segments were as follows: December 31, 2019 December 31, 2018 Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 302,546 $ 200,875 Agricultural real estate 34,026 29,589 Multi-family real estate 71,877 61,574 Construction and land development 71,467 15,812 Commercial/Agricultural non-real estate: Commercial non-real estate 89,730 73,518 Agricultural non-real estate 20,717 17,341 Residential real estate: One to four family 108,619 121,053 Purchased HELOC loans 8,407 12,883 Consumer non-real estate: Originated indirect paper 39,585 56,585 Purchased indirect paper — 15,006 Other Consumer 15,546 15,553 Total originated loans $ 762,520 $ 619,789 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate 211,913 157,084 Agricultural real estate 51,337 56,426 Multi-family real estate 15,131 7,826 Construction and land development 14,943 6,879 Commercial/Agricultural non-real estate: Commercial non-real estate 44,004 38,909 Agricultural non-real estate 17,063 18,986 Residential real estate: One to four family 67,713 88,873 Consumer non-real estate: Other Consumer 2,640 4,661 Total acquired loans $ 424,744 $ 379,644 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 514,459 $ 357,959 Agricultural real estate 85,363 86,015 Multi-family real estate 87,008 69,400 Construction and land development 86,410 22,691 Commercial/Agricultural non-real estate: Commercial non-real estate 133,734 112,427 Agricultural non-real estate 37,780 36,327 Residential real estate: One to four family 176,332 209,926 Purchased HELOC loans 8,407 12,883 Consumer non-real estate: Originated indirect paper 39,585 56,585 Purchased indirect paper — 15,006 Other Consumer 18,186 20,214 Gross loans $ 1,187,264 $ 999,433 Less: Unearned net deferred fees and costs and loans in process (393 ) 409 Unamortized discount on acquired loans (9,491 ) (7,286 ) Allowance for loan losses (10,320 ) (7,604 ) Loans receivable, net $ 1,167,060 $ 984,952 Portfolio Segments: 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 and may include a personal guarantee. 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. Commercial non-real estate loans are primarily underwritten 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 are 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. 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. Consumer non-real estate loans are comprised of originated indirect paper loans secured primarily by boats and recreational vehicles and other bank originated consumer loans secured primarily by automobiles and other personal assets. The Bank ceased new originations of indirect paper and purchased indirect paper 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. Below is a breakdown of loans by risk rating as of December 31, 2019 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 301,381 $ 266 $ 899 $ — $ — $ 302,546 Agricultural real estate 31,129 829 2,068 — — 34,026 Multi-family real estate 71,877 — — — — 71,877 Construction and land development 67,989 — 3,478 — — 71,467 Commercial/Agricultural non-real estate: Commercial non-real estate 85,248 1,023 3,459 — — 89,730 Agricultural non-real estate 19,545 402 770 — — 20,717 Residential real estate: One to four family 104,428 — 4,191 — — 108,619 Purchased HELOC loans 8,407 — — — — 8,407 Consumer non-real estate: — Originated indirect paper 39,339 — 246 — — 39,585 Purchased indirect paper — — — — — — Other Consumer 15,425 — 121 — — 15,546 Total originated loans $ 744,768 $ 2,520 $ 15,232 $ — $ — $ 762,520 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 196,692 $ 6,084 $ 9,137 $ — $ — $ 211,913 Agricultural real estate 42,381 534 8,422 — — 51,337 Multi-family real estate 13,533 — 1,598 — — 15,131 Construction and land development 14,181 — 762 — — 14,943 Commercial/Agricultural non-real estate: Commercial non-real estate 41,587 932 1,485 — — 44,004 Agricultural non-real estate 15,621 350 1,092 — — 17,063 Residential real estate: One to four family 65,125 436 2,152 — — 67,713 Consumer non-real estate: Other Consumer 2,628 — 12 — — 2,640 Total acquired loans $ 391,748 $ 8,336 $ 24,660 $ — $ — $ 424,744 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 498,073 $ 6,350 $ 10,036 $ — $ — $ 514,459 Agricultural real estate 73,510 1,363 10,490 — — 85,363 Multi-family real estate 85,410 — 1,598 — — 87,008 Construction and land development 82,170 — 4,240 — — 86,410 Commercial/Agricultural non-real estate: Commercial non-real estate 126,835 1,955 4,944 — — 133,734 Agricultural non-real estate 35,166 752 1,862 — — 37,780 Residential real estate: One to four family 169,553 436 6,343 — — 176,332 Purchased HELOC loans 8,407 — — — — 8,407 Consumer non-real estate: Originated indirect paper 39,339 — 246 — — 39,585 Purchased indirect paper — — — — — — Other Consumer 18,053 — 133 — — 18,186 Gross loans $ 1,136,516 $ 10,856 $ 39,892 $ — $ — $ 1,187,264 Less: Unearned net deferred fees and costs and loans in process (393 ) Unamortized discount on acquired loans (9,491 ) Allowance for loan losses (10,320 ) Loans receivable, net $ 1,167,060 Below is a breakdown of loans by risk rating as of December 31, 2018: 1 to 5 6 7 8 9 TOTAL Originated Loans: 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 Commercial/Agricultural non-real estate: Commercial non-real estate 73,412 106 — — — 73,518 Agricultural non-real estate 16,494 205 642 — — 17,341 Residential real estate: One to four family 118,461 165 2,427 — — 121,053 Purchased HELOC loans 12,883 — — — — 12,883 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 Total originated loans $ 613,335 $ 1,660 $ 4,794 $ — $ — $ 619,789 Acquired Loans: 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 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 Residential real estate: One to four family 84,281 2,657 $ 1,935 — — 88,873 Consumer non-real estate: Other Consumer 4,639 — 22 — — 4,661 Total acquired loans $ 350,623 $ 10,036 $ 18,985 $ — $ — $ 379,644 Total Loans: 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 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 Residential real estate: One to four family 202,742 2,822 4,362 — — 209,926 Purchased HELOC loans 12,883 — — — — 12,883 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 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 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. Certain directors and executive officers of the Company are defined as related parties. These related parties, including their immediate families and companies in which they are principal owners, were loan customers of the Bank during the year ended December 31, 2019 , and the three months ended December 31, 2018. A summary of the changes in those loans is as follows: Twelve months ended Three months ended December 31, 2019 December 31, 2018 Balance—beginning of period $ 11,104 $ 234 New loan originations 10,243 12 Repayments (980 ) (124 ) Acquired previously originated director loans — 10,982 Balance—end of period $ 20,367 $ 11,104 Available and unused lines of credit $ 7,017 $ 37 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: Commercial/Agricultural Real Estate Commercial/Agricultural Non-real Estate Residential Real Estate Consumer Non-real Estate Unallocated Total Twelve months ended December 31, 2019: Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 4,019 $ 1,258 $ 1,048 $ 641 $ 153 $ 7,119 Charge-offs (355 ) — (120 ) (257 ) — (732 ) Recoveries — — — 84 — 84 Provision 2,541 385 (49 ) (1 ) 204 3,080 Total Allowance on originated loans $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2019 $ 183 $ 32 $ 205 $ 65 $ — $ 485 Charge-offs (26 ) — (120 ) (33 ) — (179 ) Recoveries 3 — 5 10 — 18 Provision 366 (5 ) 73 11 — 445 Total allowance on other acquired loans $ 526 $ 27 $ 163 $ 53 $ — $ 769 Total allowance on acquired loans $ 526 $ 27 $ 163 $ 53 $ — $ 769 Ending Balance, December 31, 2019 $ 6,731 $ 1,670 $ 1,042 $ 520 $ 357 $ 10,320 Allowance for Loan Losses at December 31, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 495 $ 312 $ 136 $ 13 $ — $ 956 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 6,236 $ 1,358 $ 906 $ 507 $ 357 $ 9,364 Loans Receivable as of December 31, 2019: Ending balance of originated loans $ 479,916 $ 110,447 $ 117,026 $ 55,131 $ — $ 762,520 Ending contractual balance of purchased credit-impaired loans 31,408 4,666 2,194 — — 38,268 Ending balance of other acquired loans 261,916 56,401 65,519 2,640 — 386,476 Ending balance of loans $ 773,240 $ 171,514 $ 184,739 $ 57,771 $ — $ 1,187,264 Ending balance: individually evaluated for impairment $ 42,658 $ 9,966 $ 10,126 $ 446 $ — $ 63,196 Ending balance: collectively evaluated for impairment $ 730,582 $ 161,548 $ 174,613 $ 57,325 $ — $ 1,124,068 Commercial/Agricultural Real Estate Commercial/Agricultural Non-real Estate Residential Real Estate Consumer Non-real Estate Unallocated Total Three months ended December 31, 2018: Allowance for Loan Losses: Beginning balance, October 1, 2018 $ 3,276 $ 1,040 $ 1,035 $ 664 $ 282 $ 6,297 Charge-offs — — (11 ) (78 ) — (89 ) Recoveries — — — 22 — 22 Provision 743 218 24 33 (129 ) 889 Total Allowance on originated loans $ 4,019 $ 1,258 $ 1,048 $ 641 $ 153 $ 7,119 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, October 1, 2018 $ 168 $ 29 $ 169 $ 85 $ — $ 451 Charge-offs — — (32 ) (1 ) — (33 ) Recoveries — — 4 2 — 6 Provision 15 3 64 (21 ) — 61 Total Allowance on other acquired loans $ 183 $ 32 $ 205 $ 65 $ — $ 485 Total Allowance on acquired loans $ 183 $ 32 $ 205 $ 65 $ — $ 485 Ending balance, December 31, 2018 $ 4,202 $ 1,290 $ 1,253 $ 706 $ 153 $ 7,604 Allowance for Loan Losses at December 31, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 25 $ 9 $ 156 $ 37 $ — $ 227 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 4,177 $ 1,281 $ 1,097 $ 669 $ 153 $ 7,377 Loans Receivable as of December 31, 2018: Ending balance of originated loans $ 307,849 $ 90,859 $ 133,936 $ 87,145 $ — $ 619,789 Ending contractual balance of purchased credit-impaired loans 19,887 6,048 3,004 — — 28,939 Ending balance of other acquired loans 208,329 51,846 85,869 4,661 — 350,705 Ending balance of loans $ 536,065 $ 148,753 $ 222,809 $ 91,806 $ — $ 999,433 Ending balance: individually evaluated for impairment $ 11,722 $ 2,770 $ 7,653 $ 373 $ — $ 22,518 Ending balance: collectively evaluated for impairment $ 524,343 $ 145,983 $ 215,156 $ 91,433 $ — $ 976,915 Loans receivable by loan type as of the end of the periods shown below were as follows: Commercial/Agriculture Real Estate Loans Commercial/Agriculture Non-real Estate Loans Residential Real Estate Loans Consumer Non-real Estate Loans Totals Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 Performing loans Performing TDR loans $ 1,730 $ 2,209 $ 366 $ 428 $ 3,206 $ 3,319 $ 68 $ 99 $ 5,370 $ 6,055 Performing loans other 758,237 531,030 167,596 146,249 178,415 216,636 57,486 91,373 1,161,734 985,288 Total performing loans 759,967 533,239 167,962 146,677 181,621 219,955 57,554 91,472 1,167,104 991,343 Nonperforming loans (1) Nonperforming TDR loans 4,868 577 1,973 1,305 383 785 — — 7,224 2,667 Nonperforming loans other 8,405 2,249 1,579 771 2,735 2,069 217 334 12,936 5,423 Total nonperforming loans 13,273 2,826 3,552 2,076 3,118 2,854 217 334 20,160 8,090 Total loans $ 773,240 $ 536,065 $ 171,514 $ 148,753 $ 184,739 $ 222,809 $ 57,771 $ 91,806 $ 1,187,264 $ 999,433 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s commercial/agriculture real estate and non-real estate, consumer real estate and non-real estate and purchased third party loans as of December 31, 2019 and 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 Accruing Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total Loans December 31, 2019 Commercial/Agricultural real estate: Commercial real estate $ 2,804 $ 847 $ — $ 3,651 $ 4,214 $ 7,865 $ 506,594 $ 514,459 Agricultural real estate 509 — — 509 7,568 8,077 77,286 85,363 Multi-family real estate — — — — 1,449 1,449 85,559 87,008 Construction and land development 436 — — 436 42 478 85,932 86,410 Commercial/Agricultural non-real estate: Commercial non-real estate 1,024 — — 1,024 1,850 2,874 130,860 133,734 Agricultural non-real estate 73 49 — 122 1,702 1,824 35,956 37,780 Residential real estate: One to four family 4,929 1,597 649 7,175 2,063 9,238 167,094 176,332 Purchased HELOC loans 293 378 407 1,078 — 1,078 7,329 8,407 Consumer non-real estate: Originated indirect paper 168 52 20 240 137 377 39,208 39,585 Purchased indirect paper — — — — — — — — Other Consumer 204 43 28 275 31 306 17,880 18,186 Total $ 10,440 $ 2,966 $ 1,104 $ 14,510 $ 19,056 $ 33,566 $ 1,153,698 $ 1,187,264 December 31, 2018 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 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 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 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 Total $ 8,168 $ 3,055 $ 736 $ 11,959 $ 7,354 $ 19,313 $ 980,120 $ 999,433 At December 31, 2019 , the Company has identified impaired loans of $63,196 , consisting of $12,594 TDR loans, the carrying amount of purchased credit impaired loans of $31,978 and $18,624 of substandard non-TDR loans. The $63,196 total of impaired loans includes $5,370 of performing TDR loans. At December 31, 2018, the Company had 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. Loans evaluated for impairment include all TDRs, all purchased credit impaired loans and all other loans with a risk rating of substandard or worse. 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 loans evaluated for impairment as of December 31, 2019 and December 31, 2018 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2019 With No Related Allowance Recorded: Commercial/agriculture real estate $ 40,514 $ 40,514 $ — $ 24,693 $ 699 Commercial/agricultural non-real estate 9,477 9,477 — 19,163 119 Residential real estate 8,695 8,695 — 4,461 128 Consumer non-real estate 379 379 — 3,640 6 Total $ 59,065 $ 59,065 $ — $ 51,957 $ 952 With An Allowance Recorded: Commercial/agriculture real estate $ 2,143 $ 2,143 $ 495 $ 1,738 $ 4 Commercial/agricultural non-real estate 490 490 312 734 3 Residential real estate 1,431 1,431 136 789 15 Consumer non-real estate 67 67 13 47 — Total $ 4,131 $ 4,131 $ 956 $ 3,308 $ 22 December 31, 2019 Totals Commercial/agriculture real estate $ 42,657 $ 42,657 $ 495 $ 26,431 $ 703 Commercial/agricultural non-real estate 9,967 9,967 312 19,897 122 Residential real estate 10,126 10,126 136 5,250 143 Consumer non-real estate 446 446 13 3,687 6 Total $ 63,196 $ 63,196 $ 956 $ 55,265 $ 974 At December 31, 2019 , the Company had seven residential real estate loans, secured by residential real estate properties, for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction, with a recorded investment of $271 . At December 31, 2019. the Company had eight commercial real estate loans, secured by commercial and agricultural real estate properties, for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction, with a recorded investment of $3,941 . Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2018 With No Related Allowance Recorded: Commercial/agriculture real estate $ 28,850 $ 28,850 $ — $ 19,673 $ 304 Commercial/agricultural non-real estate 6,900 6,900 — 4,522 105 Residential real estate 8,873 8,873 — 7,915 88 Consumer non-real estate 226 226 — 226 4 Total $ 44,849 $ 44,849 $ — $ 32,336 $ 501 With An Allowance Recorded: Commercial/agriculture real estate $ 979 $ 979 $ 25 $ 820 $ — Commercial/agricultural non-real estate 27 27 9 73 1 Residential real estate 1,332 1,332 156 1,280 17 Consumer non-real estate 147 147 37 154 1 Total $ 2,485 $ 2,485 $ 227 $ 2,327 $ 19 December 31, 2018 Totals Commercial/agriculture real estate $ 29,829 $ 29,829 $ 25 $ 20,493 $ 304 Commercial/agricultural non-real estate 6,927 6,927 9 4,595 106 Residential real estate 10,205 10,205 156 9,195 105 Consumer non-real estate 373 373 37 380 5 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 2 accruing, delinquent TDR’s, greater than 60 days past due, with a recorded investment of $101 at December 31, 2019, compared to 0 accruing, delinquent TDRs, greater than 60 days past due at December 31, 2018. Following is a summary of TDR loans by accrual status as of December 31, 2019 and December 31, 2018. December 31 December 31 2019 2018 Troubled debt restructure loans: Accrual status $ 5,396 $ 6,055 Non-accrual status 7,198 2,667 Total $ 12,594 $ 8,722 There were no TDR commitments meeting our TDR criteria as of December 31, 2019. There were unused lines of credit totaling $12 meeting our TDR criteria as of December 31, 2019. During the three months ended December 31, 2018, we committed to refinance two acquired loans totaling $139 at maturity. These loans were considered TDR’s upon refinancing, subsequent to December 31, 2018. There was $4 available on one unused line of credit loan meeting our TDR criteria as of December 31, 2018. The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the year ended December 31, 2019 , the three months ended December 31, 2018 and the year ended September 30, 2018: Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended December 31, 2019 TDRs: Commercial/Agricultural real estate 18 $ 2,028 $ 159 $ 3,224 $ — $ 5,411 $ 5,411 $ 317,867 Commercial/Agricultural non-real estate 11 184 364 996 — 1,544 1,544 98,152 Residential real estate 14 823 — 212 — 1,035 1,035 42,035 Consumer non-real estate 1 2 — — — 2 2 — Totals 44 $ 3,037 $ 523 $ 4,432 $ — $ 7,992 $ 7,992 $ 458,054 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: Commercial/Agricultural real estate 2 $ — $ 581 $ — $ 21 $ 602 $ 602 $ — Commercial/Agricultural non-real estate 1 24 — — — 24 24 — Residential real estate 4 240 — — — 240 240 — Consumer non-real estate — — — — — — — — Totals 7 $ 264 $ 581 $ — $ 21 $ 866 $ 866 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended September 30, 2018 TDRs: Commercial/Agricultural real estate 12 $ 377 $ 410 $ 780 $ 339 $ 1,906 $ 1,906 $ 5 Commercial/Agricultural non-real estate 9 714 807 611 — 2,132 2,132 — Residential real estate 14 851 — 12 195 1,058 1,058 36 Consumer non-real estate 1 4 — — — 4 4 — Totals 36 $ 1,946 $ 1,217 $ 1,403 $ 534 $ 5,100 $ 5,100 $ 41 A summary of loans by loan class modified in a troubled debt restructuring as of December 31, 2019 and December 31, 2018: December 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 27 $ 6,599 19 $ 2,787 Commercial/Agricultural non-real estate 16 2,338 10 1,733 Residential real estate 43 3,589 41 4,103 Consumer non-real estate 7 68 13 99 Total loans 93 $ 12,594 83 $ 8,722 The following table provides information related to restructured loans that were considered in default as of December 31, 2019 and December 31 2018: December 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Commercial/Agricultural real estate 13 $ 4,868 4 $ 577 Commercial/Agricultural non-real estate 14 1,973 8 1,305 Residential real estate 3 357 7 785 Consumer non-real estate — — — — Total troubled debt restructurings 30 $ 7,198 19 $ 2,667 Included above are thirteen TDR loans that became in default during the three months ended December 31, 2019 . All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: December 31, 2019 Accountable for under ASC 310-30 (PCI loans) Outstanding balance 38,268 Carrying amount 31,978 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance 386,476 Carrying amount 383,275 Total acquired loans Outstanding balance 424,744 Carrying amount 415,253 The following table provides changes in accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: December 31, 2019 December 31, 2018 September 30, 2018 Balance at beginning of period $ 3,163 $ 2,325 $ 2,893 Acquisitions 814 1,020 — Reclass from non-accretable difference 80 — — Accretion (856 ) (182 ) (568 ) Balance at end of period $ 3,201 $ 3,163 $ 2,325 Non-accretable yield on purchased credit impaired loans was $6,290 and $4,123 , at December 31, 2019 and December 31, 2018, respectively. 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) (2,728 ) — (2,728 ) Cash flows expected to be collected at acquisition 15,627 111,919 127,546 Accretable yield — (814 ) (814 ) Fair value of acquired loans at acquisition $ 15,627 111,105 $ 126,732 The following table reflects amounts for all acquired credit impaired and acquired performing loans acquired from United Bank at acquisition. Acquired Credit Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 20,266 $ 183,317 $ 203,583 Non-accretable difference (expected losses and foregone interest) (2,704 ) — (2,704 ) Cash flows expected to be collected at acq

Mortgage Servicing Rights

Mortgage Servicing Rights	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
MORTGAGE SERVICING RIGHTS	MORTGAGE SERVICING RIGHTS Mortgage servicing rights-- Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid balances of the one- to four-family residential real estate loans as of December 31, 2019 and December 31, 2018 were $524,715 and $518,476 , respectively. These residential mortgage loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and the Federal National Mortgage Association. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $2,868 and $3,182 , at December 31, 2019 and December 31, 2018 , respectively. Mortgage servicing rights activity for the year ended December 31, 2019 and the three months ended December 31, 2018 were as follows: As of and for the twelve months ended As of and for the three months ended As of and for the twelve months ended December 31, 2019 December 31, 2018 September 30, 2018 Mortgage servicing rights: Mortgage servicing assets, net; beginning of period $ 4,486 $ 1,840 $ 1,886 MSR asset acquired — 2,721 — Increase in MSR assets resulting from transfers of financial assets 904 100 289 Amortization during the period (849 ) (175 ) (335 ) 4,541 4,486 1,840 Valuation Allowances: Balance at beginning of period — — — Additions (259 ) — — Recoveries — — — Write-downs — — — Balance at end of period (259 ) — — Mortgage servicing assets, net; end of period $ 4,282 $ 4,486 $ 1,840 Fair value of MSR asset; end of period $ 4,309 $ 5,214 $ 2,669 Residential mortgage loans serviced for others $ 524,715 $ 518,476 $ 281,289 Net book value of MSR asset to loans serviced for others 0.82 % 0.87 % 0.65 % At December 31, 2019 , the estimated future aggregate amortization expense for the MSRs is as follows. The estimated amortization expense is based on existing mortgage servicing asset balances. The timing of amortization expense actually recognized in future periods may differ significantly based on actual prepayment speeds, mortgage interest rates and other factors. Amortization Expense 2020 $ 987 2021 841 2022 696 2023 557 2024 418 After 2024 783 Total $ 4,282

Office Properties and Equipment

Office Properties and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
OFFICE PROPERTIES AND EQUIPMENT	OFFICE PROPERTIES AND EQUIPMENT Office properties and equipment for each of the periods shown below consisted of the following: December 31, 2019 December 31, 2018 September 30, 2018 Land $ 4,361 $ 2,335 $ 1,369 Buildings 15,781 11,026 8,838 Furniture, equipment and vehicles 6,701 5,926 5,334 Subtotals 26,843 19,287 15,541 Less--Accumulated depreciation (5,737 ) (5,774 ) (5,507 ) Office properties and equipment, net $ 21,106 $ 13,513 $ 10,034 Depreciation expense was $1,564 for the year ended December 31, 2019, $313 for the three months ended December 31, 2018 and $1,054 for the year ended September 30, 2018 .

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill-- Goodwill was $31,498 , $31,474 and $10,444 as of December 31, 2019 , December 31, 2018 and September 30, 2018, respectively. The following table provides changes in goodwill during the periods ended December 31, 2019 , December 31, 2018 and September 30, 2018: Year ended Three months ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Balance at beginning of period $ 31,474 $ 10,444 $ 10,444 F&M acquisition (see Note 2) 24 — — United Bank acquisition (see Note 2) — 21,030 — Balance at end of period $ 31,498 $ 31,474 $ 10,444 Intangible assets-- Intangible assets consist of core deposit intangibles arising from various bank acquisitions and the premium on the Wells Insurance Agency customer relationships. A summary of intangible assets and related amortization for the periods shown below follows: Year ended Three months ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Gross carrying amount $ 12,798 $ 11,216 $ 8,195 Accumulated amortization (5,211 ) (3,715 ) (3,390 ) Net book value $ 7,587 $ 7,501 $ 4,805 Additions during the period (1) $ 1,582 $ 3,021 $ — Amortization during the period $ 1,496 $ 325 $ 644 (1) Intangible asset additions at December 31, 2019 and 2018, included the F&M and United Bank core deposit intangible assets in the amount of $1,582 and $3,021 , respectively. At December 31, 2019 , the estimated future aggregate amortization expense for the intangible assets are as follows: Intangible Assets 2020 $ 1,648 2021 1,648 2022 1,501 2023 806 2024 767 After 2024 1,217 Total $ 7,587

LEASES

LEASES	12 Months Ended
	Dec. 31, 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 6.63 years , some of which include options to extend the leases for up to 5 years. As of December 31, 2019, we have no additional lease commitments that have not yet commenced. As of and for the twelve months ended December 31, 2019 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 824 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ — Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,787 Operating lease liabilities $ 2,845 Weighted average remaining lease term in years; operating leases 6.63 Weighted average discount rate; operating leases 3.07 % Future payments due under operating leases as of December 31, 2019 are as follows: Fiscal years ending December 31, 2020 $ 611 2021 473 2022 437 2023 391 2024 338 Thereafter 1,168 Total lease payments 3,418 Less: effects of discounting (573 ) Lease liability recognized $ 2,845

Deposits

Deposits	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
DEPOSITS	DEPOSITS The following is a summary of deposits by type at December 31, 2019 and December 31, 2018 , respectively: December 31, 2019 December 31, 2018 Non-interest bearing demand deposits $ 168,157 $ 155,405 Interest bearing demand deposits 223,102 169,310 Savings accounts 156,599 192,310 Money market accounts 246,430 126,021 Certificate accounts 401,414 364,466 Total deposits $ 1,195,702 $ 1,007,512 Brokered deposits included above: $ 50,377 $ 55,330 At December 31, 2019 , the scheduled maturities of time deposits were as follows: 2020 $ 237,501 2021 90,891 2022 68,527 2023 1,913 2024 2,582 After 2024 — Total $ 401,414 Deposits from the Company’s directors, executive officers, principal stockholders and their affiliates held by the Bank at December 31, 2019 and December 31, 2018 amounted to $38,802 , and $3,434 , respectively.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances And Other Borrowings	12 Months Ended
	Dec. 31, 2019
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank (FHLB) advances and other borrowings at December 31, 2019 and December 31, 2018 is as follows: December 31, 2019 2018 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4), (5) 2019 $ — — % — % $ 99,000 2.49 % 2.61 % 2020 69,000 1.67 % 2.05 % — — % — % 2021 4,000 1.85 % 2.16 % — — % — % 2022 15,000 2.34 % 2.45 % 11,000 2.45 % 2.45 % 2023 — — % — % — — % — % 2024 530 — % — % — — % — % 2029 42,500 1.00 % 1.13 % — — % — % Subtotal $ 131,030 $ 110,000 Unamortized discount on acquired notes $ (59 ) $ (187 ) Federal Home Loan Bank advances, net $ 130,971 $ 109,813 Senior Notes (6) 2031 $ 28,856 4.00 % 4.75 % $ 10,000 4.50 % 4.75 % Subordinated Notes (7) 2027 $ 15,000 6.75 % 6.75 % $ 15,000 6.75 % 6.75 % Unamortized debt issuance costs $ (296 ) $ (353 ) Total other borrowings $ 14,704 $ 14,647 Totals $ 174,531 $ 134,460 (1) The FHLB advances bear fixed rates, require interest-only monthly payments, and are collateralized by a blanket lien on pre-qualifying first mortgages, home equity lines, multi-family loans and certain other loans which had a pledged balance of $792,909 and $589,731 at December 31, 2019 and 2018, respectively. At December 31, 2019 , the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $203,935 compared to $178,620 as of December 31, 2018. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $151,530 and $109,813 , during the twelve months ended December 31, 2019 and the three month transition period ended December 31, 2018 , respectively. (3) The weighted-average interest rates on FHLB short term borrowings outstanding as of December 31, 2019 and December 31, 2018 were 1.74% and 2.58% , respectively. (4) The bank acquired ten FHLB notes totaling $14,030 , as a result of the F&M acquisition, that mature on various dates through 2024 with a weighted average rate of 1.97% and weighted average maturity of 18 months. The Bank acquired one $11,000 FHLB note as a result of the United Bank acquisition, with a 2.45% rate and February 1, 2022 maturity date. (5) FHLB term notes totaling $42,500 , with various maturity dates in 2029, can be called or replaced by the FHLB on a quarterly basis, beginning approximately three months after the initial advance. In November 2019, a $5,000 note was called and replaced with a new 10 -year maturity note, which is also callable quarterly. (6) Senior notes, entered into by the Company in June 2019 consist of the following: (a) A term note, requiring quarterly interest-only payments through June 2022, and quarterly principal and interest payments thereafter. Interest is variable, based on US Prime rate. This note included the refinancing of $10,074 of existing debt. (b) A $5,000 line of credit, maturing in August 2020, that remains undrawn upon. (7) Subordinated notes resulted from the Company’s private sale in August 2017, and bear a fixed interest rate of 6.75% for five years . In August 2022, they convert to a three-month LIBOR plus 4.90% rate, and the interest rate will reset quarterly thereafter. Interest-only payments are due quarterly. Federal Home Loan Bank Letters of Credit 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 $147,991 and $87,359 at December 31, 2019 and 2018 , respectively.

Capital Matters

Capital Matters	12 Months Ended
	Dec. 31, 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 December 31, 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 December 31, 2019 and 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of December 31, 2019 Total capital (to risk weighted assets) $ 160,302,000 13.1 % $ 98,174,000 > = 8.0 % $ 122,718,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 149,982,000 12.2 % 73,631,000 > = 6.0 % 98,174,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 149,982,000 12.2 % 55,223,000 > = 4.5 % 79,767,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 149,982,000 10.4 % 57,834,000 > = 4.0 % 72,293,000 > = 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 December 31, 2019 and 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of December 31, 2019 Total capital (to risk weighted assets) $ 137,259,000 11.2 % $ 98,174,000 > = 8.0 % $ 122,718,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 111,939,000 9.1 % 73,631,000 > = 6.0 % 98,174,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 111,939,000 9.1 % 55,223,000 > = 4.5 % 79,767,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 111,939,000 7.7 % 57,834,000 > = 4.0 % 72,293,000 > = 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 % The Company is a legal entity separate and distinct from its banking subsidiary. As a bank holding company, the Company is subject to certain restrictions on its ability to pay dividends under applicable banking laws and regulations. Federal bank regulators are authorized to determine under certain circumstances relating to the financial condition of a bank holding company or a bank that the payment of dividends would be an unsafe or unsound practice and to prohibit payment thereof. In particular, federal bank regulators have stated that paying dividends that deplete a banking organization’s capital base to an inadequate level would be an unsafe and unsound banking practice and that banking organizations should generally pay dividends only out of current operating earnings. In addition, in the current financial and economic environment, the Federal Reserve has indicated that bank holding companies should carefully review their dividend policy and has discouraged payment ratios that are at maximum allowable levels unless both asset quality and capital are very strong. The Company’s ability to pay dividends is also subject to the terms of the Business Note Agreement dated August 1, 2018, which prohibits the Company from making dividend payments while an event of default has occurred and is continuing under the loan agreement or from allowing payment of a dividend which would create an event of default. The following table reflects the annual cash dividend paid in the three months ended December 31, 2019 and years ended September 30, 2018 and 2018 respectively. December 31, 2019 December 31, 2018 September 30, 2018 Cash dividends per share $ 0.20 $ — $ 0.20 Stockholder record date 02/08/2019 NA 02/09/2018 Dividend payment date 03/08/2019 NA 03/08/2018

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Financial Instruments with Off-Balance-Sheet Risk— The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include off-balance-sheet credit instruments consisting of commitments to make loans. The face amounts for these items represent the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contract or notional amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Set forth below are the balances of the Company’s off-balance-sheet credit instruments consisting of commitments to make loans as of December 31, 2019 and December 31, 2018 , respectively. Contract or Notional Contract or Notional 2019 2018 Commitments to extend credit $ 243,642 $ 204,683 Commercial standby letter of credit $ 3,011 $ 3,118 Commitments to extend credit are agreements to lend to a customer provided there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The credit and collateral policy for commitments and letters of credit is comparable to that for granting loans. The Company has recorded no liability associated with standby letters of credit as of December 31, 2019 and 2018. Loss Contingencies— Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS 401(k) Plan— The Company sponsors a 401(k) profit sharing plan that covers all employees who qualify based on minimum age and length of service requirements. Employees may make pretax voluntary contributions to the plan, which are matched, in part, by the Company. Employer matching contributions to the plan were $524 , $126 and $383 for the year ended December 31, 2019, the three months ended December 31, 2018 and the year ended September 30, 2018 , respectively.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 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 and 2004 Stock Option and Incentive Plan. These plans were terminated on January 18, 2018. In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan for a term of 10 years. As of December 31, 2019 , 89,183 restricted shares and 181,000 options had been granted to eligible participants. Due to the plan’s expiration, no new awards can be granted under this plan. Restricted shares granted under 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. Options granted to date under this plan 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 December 31, 2019 , 54,068 restricted shares had been granted under this plan. As of December 31, 2019 , no stock options had been granted under this plan. Net compensation expense related to restricted stock awards from these plans was $470 , $127 and $271 for the year ended December 31, 2019 , the transition period ended December 31, 2018 and the year ended September 30, 2018 , respectively. Restricted Common Stock Awards Year ended Transition period ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Number of Shares Weighted 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 42,378 $ 12.07 Granted 12,847 11.50 27,514 13.15 33,230 13.77 Vested (32,630 ) 12.89 (4,279 ) 13.30 (11,589 ) 13.12 Forfeited (12,167 ) 13.28 — — (11,847 ) 10.45 Unvested and outstanding at end of year 43,457 $ 12.76 75,407 $ 13.24 52,172 $ 13.29 The Company accounts for stock-based employee compensation related to the Company’s 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 net compensation cost recognized for stock-based employee compensation from both plans for the year ended December 31, 2019 , the transition period ended December 31, 2018 and the year ended September 30, 2018 was $18 , $5 and $12 , respectively. Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Year ended December 31, 2019 Outstanding at beginning of year 108,930 $ 10.15 Exercised (28,430 ) 7.12 Forfeited or expired (2,400 ) 12.38 Outstanding at end of year 78,100 $ 11.18 6.55 Exercisable at end of year 44,700 $ 10.73 6.3 $ 67 Fully vested and expected to vest 78,100 $ 11.18 6.55 $ 81 Transition period ended December 31, 2018 Outstanding at beginning of year 121,670 $ 9.82 Exercised (12,740 ) 7.04 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 Year ended September 30, 2018 Outstanding at beginning of year 146,606 $ 9.45 Granted 8,000 13.60 Exercised (6,042 ) 8.11 Forfeited or expired (26,894 ) 9.31 Outstanding at end of year 121,670 $ 9.82 5.48 Exercisable at end of year 67,370 $ 8.38 3.42 $ 379 Fully vested and expected to vest 121,670 $ 9.82 5.48 $ 508 Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each period follows: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Intrinsic value of options exercised $ 130 $ 81 $ 33 Cash received from options exercised $ 203 $ 90 $ 50 Tax benefit realized from options exercised $ — $ — $ — Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the 2008 Equity Incentive Plan: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Dividend yield NA NA 1.18 % Risk-free interest rate NA NA 2.4 % Weighted average expected life (years) NA NA 10 Expected volatility NA NA 2.3 %

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense (benefit) for each of the periods shown below consisted of the following: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Current tax provision Federal $ 2,535 $ 574 $ 1,989 State 1,081 194 530 3,616 768 2,519 Deferred tax provision (benefit) Federal (305 ) (153 ) (410 ) Bank owned life insurance - Tax Act clarification (300 ) — — Federal deferred tax adjustment - Tax Act — — 338 State (197 ) (54 ) (121 ) (802 ) (207 ) (193 ) Total $ 2,814 $ 561 $ 2,326 The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Amount Rate Amount Rate Amount Rate Tax expense at statutory rate $ 2,577 21.0 % $ 383 21.0 % $ 1,619 24.5 % State income taxes, net of federal 813 6.6 % 140 7.7 % 409 6.2 % Bank owned life insurance - Tax Act clarification (300 ) (2.4 )% — — % — — % Bank owned life insurance (116 ) (0.9 )% — — % — — % Deferred tax adjustment - related to the Tax Act — — % — 0.0 % 338 5.1 % Tax exempt interest (153 ) (1.3 )% (44 ) (2.4 )% (198 ) (3.0 )% Other (7 ) (0.1 )% 82 4.5 % 158 2.4 % Total $ 2,814 22.9 % $ 561 30.8 % $ 2,326 35.2 % 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 reduced its related deferred tax liabilities by $342 thousand (F&M), and $300 thousand (United Bank) and F&M’s initial goodwill was reduced by $342 thousand on the December 31, 2019 consolidated balance sheet. $300 thousand was recorded as a discrete tax credit reduction on the Company’s statement of operations for the three and twelve-months ended December 31, 2019. The Tax Cuts and Jobs Act of 2017 (“Tax Act”), enacted on December 22, 2017, reduces corporate Federal income tax rates for the Company from 34% to 24.5% for fiscal 2018, and 21% for periods after September 30, 2018. 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 fiscal year ended September 30, 2018 of $338 related to the Tax Act. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of December 31, 2019 , December 31, 2018 and September 30, 2018, respectively: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Deferred tax assets: Allowance for loan losses $ 2,694 $ 2,091 $ 1,822 Deferred loan costs/fees 209 83 47 Director/officer compensation plans 83 143 126 Net unrealized loss on securities available for sale 179 698 1,027 Economic performance accruals 504 273 273 Other real estate 31 53 58 Deferred revenue 87 110 111 Loan Discounts 2,391 1,750 846 FHLB Advances 107 104 — Lease Liability 768 — — Other 58 17 10 Deferred tax assets $ 7,111 $ 5,322 $ 4,320 Deferred tax liabilities: Office properties and equipment (1,574 ) (971 ) (742 ) Federal Home Loan Bank stock (129 ) (94 ) (88 ) Core Deposit Intangible (1,937 ) (1,771 ) (987 ) Bank Owned Life Insurance — (282 ) — Net gain on equity securities (456 ) — — Prepaid expenses (137 ) (159 ) (155 ) Mortgage servicing rights (1,177 ) (1,234 ) (496 ) Leases; right of use asset (753 ) — — Other acquired intangibles (111 ) (96 ) (152 ) Deferred tax liabilities $ (6,274 ) $ (4,607 ) $ (2,620 ) Net deferred tax assets $ 837 $ 715 $ 1,700 The Company regularly reviews the carrying amount of its deferred tax assets to determine if the establishment of a valuation allowance is necessary, as further discussed in Note 1 “Nature of Business and Summary of Significant Accounting Policies,” above. At December 31, 2019 , December 31, 2018 and September 30, 2018, respectively, management determined that no valuation allowance was necessary. The Company’s income tax returns are subject to review and examination by federal, state and local government authorities. As of December 31, 2019 , years open to examination by the U.S. Internal Revenue Service include taxable years ended September 30, 2016 to present. The years open to examination by state and local government authorities varies by jurisdiction. The tax effects from uncertain tax positions can be recognized in the consolidated financial statements, provided the position is more likely than not to be sustained on audit, based on the technical merits of the position. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. The Company applied the foregoing accounting standard to all of its tax positions for which the statute of limitations remained open as of the date of the accompanying consolidated financial statements. The Company’s policy is to recognize interest and penalties related to income tax issues as components of other non-interest expense. The Company recognized no material expense on income tax related interest or penalties during any of the periods presented.

Fair Value Accounting

Fair Value Accounting	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	FAIR VALUE ACCOUNTING ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic 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, we utilize independent third party valuation analysis to support our own 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 December 31, 2019 and December 31, 2018 . Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2019 Investment securities: U.S. government agency obligations $ 51,805 $ — $ 51,805 $ — Obligations of states and political subdivisions 281 — 281 — Mortgage-backed securities 71,331 — 71,331 — Corporate debt securities 18,725 — 18,725 — Corporate asset based securities 26,854 — 26,854 — Trust preferred securities 11,123 — 11,123 — Total $ 180,119 $ — $ 180,119 $ — 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 — Corporate asset based securities 18,896 — 18,896 — Total $ 146,725 $ — $ 146,725 $ — For the year ended December 31, 2019 and the transition period ended December 31, 2018, the Company did not own any securities for which the Company utilized significant unobservable inputs (Level 3 inputs) to determine fair value. There were no transfers in or out of Level 1, Level 2 or Level 3 fair value measurements during the year ended December 31, 2019 or the transition period ended December 31, 2018 . There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the year ended December 31, 2019 , the transition period ended December 31, 2018 or the year ended September 30, 2018 , respectively. Assets Measured on a Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of December 31, 2019 and December 31, 2018 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2019 Foreclosed and repossessed assets, net $ 1,460 $ — $ — $ 1,460 Impaired loans with allocated allowances 4,131 — — 4,131 Mortgage servicing rights 4,309 — — 4,309 Total $ 9,900 $ — $ — $ 9,900 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 referenced above 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 fair value of mortgage servicing rights referenced above was determined based on a third party discounted cash flow analysis utilizing both observable and unobservable inputs. 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 December 31, 2019 and December 31, 2018. Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range December 31, 2019 Foreclosed and repossessed assets, net $ 1,460 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 4,131 Appraisal value / Internal collateral valuations Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,309 Discounted cash flows Prepayment Speeds & 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 / Internal collateral valuations Estimated costs to sell 10 - 15% Mortgage servicing rights $ 5,214 Discounted cash flows Prepayment Speeds & 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 (carried at cost) Due to their short-term nature, the carrying amounts of cash and cash equivalents are considered to be a reasonable estimate of fair value and represents a level 1 measurement. Other Interest Bearing Deposits Fair value of interest bearing deposits is estimated using a discounted cash flow analysis based on current interest rates being offered by instruments with similar terms and represents a level 2 measurement. Equity securities with readily determinable fair value Equity securities with readily determinable fair value are comprised of Federal Agricultural Mortgage Corporation (“Farmer Mac”) equity securities and represents a level 1 measurement. Other investments Other investments are non-marketable equity securities comprised of Federal Home Loan Bank stock and Federal Reserve Bank stock carried at cost, which are their redeemable fair value since the market for each category of this stock is restricted. Also included in non-marketable equity securities 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. Other investments represents 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, including estimates of prepayments and reasonable prepayment rates. 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 December 31, 2019 . The fair value of loans is considered to be a level 3 measurement. Loans Held for Sale Fair values are based on quoted market prices of similar loans sold on the secondary market. Mortgage Servicing Rights Fair values are estimated using discounted cash flows based on current market rates and other factors. 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 ALL. 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. 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. 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, if material, 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: December 31, 2019 December 31, 2018 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level I) $ 55,840 $ 55,840 $ 45,778 $ 45,778 Other interest-bearing deposits (Level II) 4,744 4,792 7,460 6,704 Securities available for sale "AFS" (Level II) 180,119 180,119 146,725 146,725 Securities held to maturity "HTM" (Level II) 2,851 2,957 4,850 4,872 Equity securities with readily determinable fair value (Level I) 246 246 — — Other investments (Level II) 15,005 15,005 11,261 11,261 Loans receivable, net (Level III) 1,167,060 1,161,660 984,952 988,072 Loans held for sale (Level II) 5,893 5,893 1,927 1,927 Mortgage servicing rights (Level III) 4,282 4,309 4,486 5,214 Accrued interest receivable (Level I) 4,738 4,738 4,307 4,307 Financial liabilities: Deposits (Level III) $ 1,195,702 $ 1,192,777 $ 1,007,512 $ 1,005,488 FHLB advances (Level II) 130,971 131,593 109,813 109,665 Other borrowings (Level I) 43,560 43,560 24,647 24,647 Other liabilities (Level I) 10,010 10,010 7,359 7,359 Accrued interest payable (Level I) 453 453 406 406

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share is based on the weighted average number of shares outstanding for the year. A reconciliation of the basic and diluted earnings per share is as follows: Year ended Three months ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Basic Net income attributable to common shareholders $ 9,463 $ 1,261 $ 4,283 Weighted average common shares outstanding (1) 11,114,328 10,942,920 5,943,891 Basic earnings per share $ 0.85 $ 0.12 $ 0.72 Diluted Net income attributable to common shareholders $ 9,463 $ 1,261 $ 4,283 Weighted average common shares outstanding (1) 11,114,328 10,942,920 5,943,891 Add: Dilutive preferred shares impact prior to common stock conversion (2) — — 1,356,164 Add: Dilutive stock options outstanding 6,961 24,466 35,192 Average shares and dilutive potential common shares (1)(2) 11,121,289 10,967,386 7,335,247 Diluted earnings per share $ 0.85 $ 0.12 $ 0.58 Additional common stock option shares that have not been included due to their antidilutive effect 26,200 28,000 — (1) On September 28, 2018, 500,000 shares of Series A Preferred Stock was mandatorily converted into 10 Shares of Common Stock following receipt of stockholder approval, resulting in the issuance of 5,000,000 shares of common stock, which impacts basic and diluted earnings per share. (2) On June 20, 2018, the Company entered into a Securities Purchase Agreement, pursuant to which the Company sold an aggregate of 500,000 shares of Series A Preferred Stock in a private placement at $130.00 per share, for aggregate gross proceeds of $65 million , which had an impact on diluted earnings per share.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the tax effects allocated to each component of other comprehensive income (loss): For the year ended, December 31, For the three months ended, December 31, For the year ended, September 30, 2019 2018 2018 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the period $ 1,681 (462 ) $ 1,219 $ 1,193 $ (328 ) $ 865 $ (3,134 ) $ 844 $ (2,290 ) Less: reclassification adjustment for gains (losses) included in net income 271 (75 ) 196 — — — (17 ) 5 (12 ) Other comprehensive income (loss) $ 1,952 $ (537 ) $ 1,415 $ 1,193 $ (328 ) $ 865 $ (3,151 ) $ 849 $ (2,302 ) The following table shows the changes in the accumulated balances of other comprehensive income (loss): Unrealized Losses on Securities Accumulated Other Comprehensive Loss Balance, October 1, 2017 $ (267 ) $ (267 ) Current year-to-date other comprehensive loss, net of tax (2,302 ) (2,302 ) Reclassification of certain deferred tax effects due to adoption of ASU 2018-01 (1) — (137 ) Ending Balance, September 30, 2018 $ (2,569 ) $ (2,706 ) Current year-to-date other comprehensive income, net of tax 865 865 Ending balance, December 31, 2018 $ (1,704 ) $ (1,841 ) Current year-to-date other comprehensive income, net of tax 1,415 1,415 Adoption of ASU 2016-01; Equity securities (2) (45 ) (45 ) Ending balance, December 31, 2019 $ (334 ) $ (471 ) (1) Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 15, “Income Taxes”. (2) Amount reclassified to retained earnings due to January 1, 2019 adoption of ASU 2016-02. For further information, refer to Note 1, “Nature of Business and Summary of Significant Accounting Policies; Recent Pronouncements-Adopted”. Reclassifications out of accumulated other comprehensive income for the twelve months ended December 31, 2019 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 271 Net gain on sale of available for sale securities Tax effect (75 ) Provision for income taxes Total reclassifications for the period $ 196 Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss. Reclassifications out of accumulated other comprehensive income for the three months ended December 31 2018 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — Net gain on sale of available for sale securities Tax effect — Provision for income taxes Total reclassifications for the period $ — Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss. Reclassifications out of accumulated other comprehensive income for the twelve months ended September 30, 2018 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ (17 ) Net loss on sale of available for sale securities Tax effect 5 Provision for income taxes Total reclassifications for the period $ (12 ) Net loss attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

Condensed Financial Information

Condensed Financial Information - Parent Company Only	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY	CONDENSED FINANCIAL INFORMATION – PARENT COMPANY ONLY The following condensed balance sheets as of December 31, 2019 and 2018 , and condensed statements of operations and cash flows for the year ended December 31, 2019 , for the transition period ended December 31, 2018 and the year ended September 30, 2018 , for Citizens Community Bancorp, Inc. should be read in conjunction with the accompanying consolidated financial statements and the notes thereto. Condensed Balance Sheets December 31, December 31, 2019 2,018 Assets Cash and cash equivalents $ 5,253 $ 6,975 Investments — — Other assets 332 336 Investment in subsidiary 188,594 155,970 Total assets $ 194,179 $ 163,281 Liabilities and Stockholders' Equity Other borrowings $ 43,560 $ 24,647 Other liabilities 66 447 Total liabilities 43,626 25,094 Total stockholders’ equity 150,553 138,187 Total liabilities and stockholders’ equity $ 194,179 $ 163,281 Statements of Operations Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Interest income $ — $ — $ 3 Interest expense 2,015 394 1,740 Net interest expense (2,015 ) (394 ) (1,737 ) Dividend income from bank subsidiary 7,350 — — Operating income — — 5 Operating expenses (1,596 ) (803 ) (1,333 ) Net (loss) income before benefit for income taxes and equity in undistributed income (loss) of subsidiaries 3,739 (1,197 ) (3,065 ) Benefit for income taxes 904 201 829 Net (loss) earnings before equity in undistributed income (loss) of subsidiaries 4,643 (996 ) (2,236 ) Equity in undistributed income (loss) of subsidiaries 4,820 2,257 6,519 Net income $ 9,463 $ 1,261 $ 4,283 Statements of Cash Flows Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Change in cash and cash equivalents: Cash flows from operating activities: Net income $ 9,463 $ 1,261 $ 4,283 Depreciation expense 12 — — Stock based compensation expense 18 5 12 Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary (12,170 ) (2,257 ) (6,519 ) Decrease (increase) in other assets 101 (44 ) (223 ) (Decrease) increase in other liabilities (391 ) 77 131 Net cash used in operating activities (2,967 ) (958 ) (2,316 ) Cash flows from investing activities: Proceeds from maturities of interest bearing deposits — — 1,241 Proceeds from private placement stock offering, net of issuance costs — — 61,265 Cash consideration paid in business combination (20,970 ) (51,128 ) — Net capital expenditures — (12 ) (50 ) Net cash provided by (used in) investing activities (20,970 ) (51,140 ) 62,456 Cash flows from financing activities: Proceeds from other borrowings, net of issuance costs 29,913 — 9,911 Repayments of other borrowings (13,000 ) — (15,611 ) Repurchase shares of common stock — — (1 ) Surrender of restricted shares of common stock (53 ) (8 ) (33 ) Common Stock options exercised 203 90 50 Dividend from bank to holding company 7,350 — — Cash dividends paid (2,198 ) — (1,181 ) Net cash (used in) provided by financing activities 22,215 82 (6,865 ) Net increase in cash and cash equivalents (1,722 ) (52,016 ) 53,275 Cash and cash equivalents at beginning of year 6,975 58,991 5,716 Cash and cash equivalents at end of year $ 5,253 $ 6,975 $ 58,991

Nature of Business and Summar_2

Nature of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Citizens Community Federal N.A. All significant inter-company 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 intangible assets arising from acquisitions, useful lives for depreciation and amortization, valuation of goodwill and long-lived assets, stock based compensation, 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 of the accompanying transition report on Form 10-K for the year ended December 31, 2019 and external market factors such as market interest rates and employment 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.
Cash and Cash Equivalents	Cash and Cash Equivalents— For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash, due from banks, and interest bearing deposits with original maturities of three months or less .
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.
Equity securities with readily determinable fair value	Equity securities with readily determinable fair value - The Company is required to maintain an investment in Federal Agricultural Mortgage Corporation (“Farmer Mac”) equity securities. Farmer Mac equity securities are carried at their fair market value, which is readily determinable. Changes in fair value are recognized as gains (losses) on investment securities in the consolidated Statement of Operations.
Other investments	Other investments - 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 other income in the consolidated statement of operations. Also included in non-marketable equity securities is stock in a private company without readily determinable fair value. 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 ended 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, but are not limited to; 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, included in amortization of mortgage servicing rights in the Consolidated Statements of Operations, thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs.
Foreclosed and Repossessed Assets, net	Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a write-down is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other in the Consolidated Statements of Operations.
Transfers of Financial Assets	Transfers of financial assets— Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the entity, (2) the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets, and (3) the entity does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.
Goodwill	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, primarily Core Deposit Intangibles (CDI) with definite useful economic lives over their useful economic lives ranging from 48 to 144 months 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, but reviews goodwill 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. The Company has the option of performing a qualitative assessment to determine whether any further quantitative testing for impairment is necessary. The option of whether or not to perform a qualitative assessment is made annually. 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, 2019 which is related to its banking activities.
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.
Office Properties and Equipment	Office Properties and Equipment— Premises and equipment are stated at cost less accumulated depreciation. Land is carried at cost. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of office properties and equipment are reflected in income. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 10 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line (or accelerated) method with useful lives ranging from 3 to 10 years. Leasehold improvements are depreciated using the straight-line (or accelerated) method with useful lives based on the lesser of (a) the estimated life of the lease, or (b) the estimated useful life of the leasehold improvement.
Interest Bearing Deposits	Interest Bearing Deposits— Other interest bearing deposits are certificate of deposit investments made by the Bank with other financial institutions that are carried at cost. The weighted average months to maturity of the interest bearing deposits is 14.37 months . Balances over $250 in those institutions are not insured by the FDIC and therefore pose a potential risk in the event the institution were to fail.
Debt issuance costs	Debt and equity issuance costs— Debt issuance costs, which consist primarily of fees paid to note lenders, are deferred and included in other borrowings in the consolidated balance sheet. Debt issuance costs are amortized over the contractual term of the corresponding debt, as a component of interest expense on other borrowed funds in the consolidated statement of operations. Specific costs associated with the issuance of shares of the Company’s common or preferred stock are netted against proceeds and recorded in stockholders’ equity, as additional paid in capital, on the consolidated balance sheet, in the period of the share issuance.
Advertising Costs, Marketing and Public Relations Expense	Advertising, Marketing and Public Relations Expense— The Company expenses all advertising, marketing and public relations costs as they are incurred.
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. See Note 15, “Income Taxes” for details on the Company’s income taxes. 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 it is earned 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 services are provided 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.
Loss Contingencies	Loss Contingencies— Loss contingencies, including claims and legal actions arising in the normal course of business, are recorded as liabilities when the likelihood of loss is probable and an amount of loss can be reasonably estimated.
Off-Balance-Sheet Financial Instruments	Off-Balance-Sheet Financial Instruments— In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and commitments under lines of credit arrangements, issued to meet customer financial needs. Such financial instruments are recorded in the financial statements when they become payable. See Note 11, “Commitments and Contingencies” in Notes to Consolidated Financial Statements.
Derivatives--Rate-lock Commitments and Forward Sale Agreements	Derivatives--Rate-lock Commitments and Forward Sale Agreements — The Company enters into commitments to originate loans, whereby the interest rate on the loan is determined prior to funding (rate-lock commitment). Rate-lock commitments on mortgage loans held for sale are derivative instruments. If material, derivative instruments are carried on the consolidated balance sheets at fair value, and changes in the fair value thereof are recognized in the consolidated statements of income. The Company originates single-family residential loans for sale, pursuant to programs primarily with the Federal Home Loan Mortgage Corporation (FHLMC) and other similar third parties. In connection with these programs, at the time the Company initially issues a loan commitment, it does not lock in a specific interest rate. At the time the interest rate is locked in by the borrower, the Company concurrently enters into a forward loan sale agreement with the prospective loan purchaser, at a specific price, in order to manage the interest rate risk inherent to the rate-lock commitment. The forward sale agreement also meets the definition of a derivative instrument. Any change in the fair value of the loan commitment after the borrower locks in the interest rate is substantially offset by the corresponding change in the fair value of the forward loan sale agreement related to such loan. The period from the time the borrower locks in the interest rate, to the time the Company funds the loan and sells the loan to a third party, is generally, approximately 45 days. The fair value of each instrument will rise and fall in response to changes in market interest rates, subsequent to the dates the interest rate locks and forward sale agreements are entered into. In the event that interest rates rise after the Company enters into an interest rate lock, the fair value of the loan commitment will decline. However, the fair value of the forward loan sale agreement related to such loan commitment should increase by substantially the same amount, effectively eliminating the Company’s interest rate and price risks.
Other Comprehensive Income	Other Comprehensive Income — Accumulated and other comprehensive income or loss is comprised of the unrealized and realized gains and losses on securities available for sale and pension liability adjustments, net of tax, and is shown on the accompanying Consolidated Statements of Other Comprehensive Income.
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.
Bank Owned Life Insurance	Bank Owned Life Insurance (BOLI)— The Bank invests in bank-owned life insurance (BOLI) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on the consolidated statement of income
Reclassifications	Reclassifications— Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Standards	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 2018-02; Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income - ASU 2018-02 permits, but does not require, entities to reclassify tax effects stranded in accumulated other comprehensive income resulting from the Tax Cuts and Jobs Act of 2017 to retained earnings. Companies that elect to reclassify these amounts must reclassify stranded tax effects for all items accounted for in accumulated other comprehensive income. the Company adopted this standard update, effective January 1, 2019. The Company’s stranded tax effects were related to valuation of the net deferred tax asset attributable to accumulated other comprehensive income (loss), which are unrealized gains (losses) on available-for-sale debt securities. Adoption resulted in a reclassification between two categories of stock holders’ equity at January 1, 2018, with an increase of $137 in retained earnings and a decrease in accumulated other comprehensive loss for the same amount (no net change in stockholders’ equity). 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 non-interest 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 non-interest 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 non-interest 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 Revenue Recognition policy included herein in Note 1. 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 , respectively, under Topic 842. The right-of-use assets are included in other assets and the corresponding lease liabilities are included in other liabilities on the consolidated balance sheet. 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 December 31, 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 8 for additional detail. 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. The Company adopted this Update for the Company’s annual goodwill impairment tests beginning in the year ended December 31, 2019. Adoption of this ASU to had no material impact on its consolidated financial statements. Recently Issued, But Not Yet Effective Accounting Pronouncements 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. In November, 2019, the FASB issued ASU-2019-10, which delayed the effective date for ASU 2016-13 for smaller reporting companies, 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. ASU 2018-13, Fair Value Measurement (Topic 820)— The ASU modifies disclosure requirements on fair value measurements. This ASU removes requirements to disclose, (1) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, and (2) the policy for timing of transfers between levels and the valuation processes for Level 3 fair value measurements. ASU 2018-13 clarifies that, disclosure regarding measurement uncertainty, is intended to communicate information about the uncertainty in measurement, as of the reporting date. ASU 2018-13 adds certain disclosure requirements, including (1) disclosure of changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements, and (2) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. The amendments in this ASU are effective for the Company beginning in the first quarter 2020. The amendments on (1) changes in unrealized gains and losses, (2) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and (3) the narrative description of measurement uncertainty, should be applied prospectively. All other amendments should be applied retrospectively for all periods presented. The Company does not expect adoption of this ASU to have a material impact on its consolidated financial position or results of operations. ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40)— The ASU was issued to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement), by providing guidance for determining when the arrangement includes a software license. The amendments align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract, with similar costs to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The accounting for the service element of a hosting arrangement that is a service contract is not affected by the amendments. This guidance will become effective for the Company beginning in the first quarter 2020, with early adoption permitted. The Company does not expect adoption of this ASU to have a material impact on its consolidated financial statements.

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 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: Citizens Community Bancorp, Inc. F&M Pro Forma Adjustments Pro Forma Combined Year ended December 31, 2019 Revenue (net interest income and non-interest income) $ 51,826 $ 6,743 $ (612 ) $ 57,957 Net income attributable to common stockholders $ 8,614 $ 1,895 $ (579 ) $ 9,930 Earnings per share--basic $ 0.76 $ 0.17 $ (0.05 ) $ 0.88 Earnings per share-diluted $ 0.74 $ 0.14 $ (0.05 ) $ 0.83 The following pro forma financial information for the periods presented reflects our estimated consolidated pro forma results of operations as if the United acquisition occurred on October 1, 2018, not considering potential cost savings and other business synergies we expect to receive as a result of the acquisition: Citizens Community Bancorp, Inc. United Bank Pro Forma Adjustments Pro Forma Combined Three months ended December 31, 2018 Revenue (net interest income and non-interest income) $ 3,304 $ 2,402 $ 25 $ 5,731 Net income attributable to common stockholders $ 847 $ 825 $ (216 ) $ 1,456 Earnings per share--basic $ 0.08 0.08 (0.02 ) $ 0.13 Earnings per share-diluted $ 0.08 0.08 (0.02 ) $ 0.13 Citizens Community Bancorp, Inc. United Bank Pro Forma Adjustments Pro Forma Combined Year ended September 30, 2018 Revenue (net interest income and non-interest income) $ 36,373 $ 13,064 $ 100 $ 49,537 Net income attributable to common stockholders $ 4,283 $ 3,376 $ (843 ) $ 6,816 Earnings per share--basic $ 0.72 $ 0.62 Earnings per share-diluted $ 0.58 $ 0.62 The 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.
Schedule of recognized identified assets acquired and liabilities assumed	The following table summarizes the amounts recorded on the consolidated balance sheet as of the acquisition date in conjunction with the acquisition discussed above: F&M United Bank Fair value of consideration paid $ 23,894 $ 51,128 Fair value of identifiable assets acquired: Cash and cash equivalents 15,757 97,023 Fed funds sold — 2,235 Interest bearing deposits 992 280 Securities available for sale “AFS” 37,069 — Non-marketable equity securities, at cost 2,413 495 Loans held for sale — 82 Loans receivable, net 126,732 199,859 Mortgage servicing assets — 2,721 Premises and equipment, net 2,654 3,202 Core deposit intangible assets 1,582 3,021 Cash value of life insurance 4,719 6,021 Other assets 1,676 277 Total identifiable assets acquired $ 193,594 $ 315,216 Fair value of liabilities assumed: Deposits $ 148,637 $ 272,671 Other borrowings 20,122 10,801 Other liabilities 965 1,646 Total liabilities assumed 169,724 285,118 Fair value of net identifiable assets acquired 23,870 30,098 Goodwill recognized $ 24 $ 21,030

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of December 31, 2019 and December 31, 2018, respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2019 U.S. government agency obligations $ 52,020 $ 132 $ 347 $ 51,805 Obligations of states and political subdivisions 281 — — 281 Mortgage-backed securities 70,806 635 110 71,331 Corporate debt securities 18,776 66 117 18,725 Corporate asset based securities 27,718 — 864 26,854 Trust preferred securities 11,167 35 79 11,123 Total available for sale securities $ 180,768 $ 868 $ 1,517 $ 180,119 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
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities held to maturity	Held to maturity securities Amortized Gross Gross Estimated December 31, 2019 Obligations of states and political subdivisions $ 300 $ 2 $ — $ 302 Mortgage-backed securities 2,551 104 — 2,655 Total held to maturity securities $ 2,851 $ 106 $ — $ 2,957 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
The estimated fair value of securities by contractual maturity	The estimated fair value of available for sale securities at December 31, 2019 , 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 securities due to the call feature. Available for sale securities Amortized Cost Estimated Fair Value Due in one year or less $ 141 $ 141 Due after one year through five years 5,900 5,959 Due after five years through ten years 43,269 43,180 Due after ten years 60,652 59,508 Total securities with contractual maturities 109,962 108,788 Mortgage backed securities 70,806 71,331 Total available for sale securities $ 180,768 $ 180,119 Held to maturity securities Amortized Cost Estimated Fair Value Due in one year or less $ 300 $ 302 Total securities with contractual maturities 300 302 Mortgage backed securities 2,551 2,655 Total held to maturity securities $ 2,851 $ 2,957
Available for sale securities with unrealized losses	Securities with unrealized losses at December 31, 2019 and December 31, 2018, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss December 31, 2019 U.S. government agency obligations $ 14,593 $ 156 $ 10,540 $ 191 $ 25,133 $ 347 Mortgage-backed securities 22,537 62 5,883 48 28,420 110 Corporate debt securities 7,001 15 1,398 102 8,399 117 Corporate asset based securities 8,683 285 18,171 579 26,854 864 Trust preferred securities 7,420 79 — — 7,420 79 Total $ 60,234 $ 597 $ 35,992 $ 920 $ 96,226 $ 1,517 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
Held to maturity securities with unrealized losses	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 December 31, 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)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Major classifications of loans	Loans by classes within portfolio segments were as follows: December 31, 2019 December 31, 2018 Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 302,546 $ 200,875 Agricultural real estate 34,026 29,589 Multi-family real estate 71,877 61,574 Construction and land development 71,467 15,812 Commercial/Agricultural non-real estate: Commercial non-real estate 89,730 73,518 Agricultural non-real estate 20,717 17,341 Residential real estate: One to four family 108,619 121,053 Purchased HELOC loans 8,407 12,883 Consumer non-real estate: Originated indirect paper 39,585 56,585 Purchased indirect paper — 15,006 Other Consumer 15,546 15,553 Total originated loans $ 762,520 $ 619,789 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate 211,913 157,084 Agricultural real estate 51,337 56,426 Multi-family real estate 15,131 7,826 Construction and land development 14,943 6,879 Commercial/Agricultural non-real estate: Commercial non-real estate 44,004 38,909 Agricultural non-real estate 17,063 18,986 Residential real estate: One to four family 67,713 88,873 Consumer non-real estate: Other Consumer 2,640 4,661 Total acquired loans $ 424,744 $ 379,644 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 514,459 $ 357,959 Agricultural real estate 85,363 86,015 Multi-family real estate 87,008 69,400 Construction and land development 86,410 22,691 Commercial/Agricultural non-real estate: Commercial non-real estate 133,734 112,427 Agricultural non-real estate 37,780 36,327 Residential real estate: One to four family 176,332 209,926 Purchased HELOC loans 8,407 12,883 Consumer non-real estate: Originated indirect paper 39,585 56,585 Purchased indirect paper — 15,006 Other Consumer 18,186 20,214 Gross loans $ 1,187,264 $ 999,433 Less: Unearned net deferred fees and costs and loans in process (393 ) 409 Unamortized discount on acquired loans (9,491 ) (7,286 ) Allowance for loan losses (10,320 ) (7,604 ) Loans receivable, net $ 1,167,060 $ 984,952
Schedule of loans by risk rating	Below is a breakdown of loans by risk rating as of December 31, 2019 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 301,381 $ 266 $ 899 $ — $ — $ 302,546 Agricultural real estate 31,129 829 2,068 — — 34,026 Multi-family real estate 71,877 — — — — 71,877 Construction and land development 67,989 — 3,478 — — 71,467 Commercial/Agricultural non-real estate: Commercial non-real estate 85,248 1,023 3,459 — — 89,730 Agricultural non-real estate 19,545 402 770 — — 20,717 Residential real estate: One to four family 104,428 — 4,191 — — 108,619 Purchased HELOC loans 8,407 — — — — 8,407 Consumer non-real estate: — Originated indirect paper 39,339 — 246 — — 39,585 Purchased indirect paper — — — — — — Other Consumer 15,425 — 121 — — 15,546 Total originated loans $ 744,768 $ 2,520 $ 15,232 $ — $ — $ 762,520 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 196,692 $ 6,084 $ 9,137 $ — $ — $ 211,913 Agricultural real estate 42,381 534 8,422 — — 51,337 Multi-family real estate 13,533 — 1,598 — — 15,131 Construction and land development 14,181 — 762 — — 14,943 Commercial/Agricultural non-real estate: Commercial non-real estate 41,587 932 1,485 — — 44,004 Agricultural non-real estate 15,621 350 1,092 — — 17,063 Residential real estate: One to four family 65,125 436 2,152 — — 67,713 Consumer non-real estate: Other Consumer 2,628 — 12 — — 2,640 Total acquired loans $ 391,748 $ 8,336 $ 24,660 $ — $ — $ 424,744 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 498,073 $ 6,350 $ 10,036 $ — $ — $ 514,459 Agricultural real estate 73,510 1,363 10,490 — — 85,363 Multi-family real estate 85,410 — 1,598 — — 87,008 Construction and land development 82,170 — 4,240 — — 86,410 Commercial/Agricultural non-real estate: Commercial non-real estate 126,835 1,955 4,944 — — 133,734 Agricultural non-real estate 35,166 752 1,862 — — 37,780 Residential real estate: One to four family 169,553 436 6,343 — — 176,332 Purchased HELOC loans 8,407 — — — — 8,407 Consumer non-real estate: Originated indirect paper 39,339 — 246 — — 39,585 Purchased indirect paper — — — — — — Other Consumer 18,053 — 133 — — 18,186 Gross loans $ 1,136,516 $ 10,856 $ 39,892 $ — $ — $ 1,187,264 Less: Unearned net deferred fees and costs and loans in process (393 ) Unamortized discount on acquired loans (9,491 ) Allowance for loan losses (10,320 ) Loans receivable, net $ 1,167,060 Below is a breakdown of loans by risk rating as of December 31, 2018: 1 to 5 6 7 8 9 TOTAL Originated Loans: 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 Commercial/Agricultural non-real estate: Commercial non-real estate 73,412 106 — — — 73,518 Agricultural non-real estate 16,494 205 642 — — 17,341 Residential real estate: One to four family 118,461 165 2,427 — — 121,053 Purchased HELOC loans 12,883 — — — — 12,883 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 Total originated loans $ 613,335 $ 1,660 $ 4,794 $ — $ — $ 619,789 Acquired Loans: 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 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 Residential real estate: One to four family 84,281 2,657 $ 1,935 — — 88,873 Consumer non-real estate: Other Consumer 4,639 — 22 — — 4,661 Total acquired loans $ 350,623 $ 10,036 $ 18,985 $ — $ — $ 379,644 Total Loans: 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 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 Residential real estate: One to four family 202,742 2,822 4,362 — — 209,926 Purchased HELOC loans 12,883 — — — — 12,883 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 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
A summary of the changes in loans	A summary of the changes in those loans is as follows: Twelve months ended Three months ended December 31, 2019 December 31, 2018 Balance—beginning of period $ 11,104 $ 234 New loan originations 10,243 12 Repayments (980 ) (124 ) Acquired previously originated director loans — 10,982 Balance—end of period $ 20,367 $ 11,104 Available and unused lines of credit $ 7,017 $ 37
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: Commercial/Agricultural Real Estate Commercial/Agricultural Non-real Estate Residential Real Estate Consumer Non-real Estate Unallocated Total Twelve months ended December 31, 2019: Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 4,019 $ 1,258 $ 1,048 $ 641 $ 153 $ 7,119 Charge-offs (355 ) — (120 ) (257 ) — (732 ) Recoveries — — — 84 — 84 Provision 2,541 385 (49 ) (1 ) 204 3,080 Total Allowance on originated loans $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2019 $ 183 $ 32 $ 205 $ 65 $ — $ 485 Charge-offs (26 ) — (120 ) (33 ) — (179 ) Recoveries 3 — 5 10 — 18 Provision 366 (5 ) 73 11 — 445 Total allowance on other acquired loans $ 526 $ 27 $ 163 $ 53 $ — $ 769 Total allowance on acquired loans $ 526 $ 27 $ 163 $ 53 $ — $ 769 Ending Balance, December 31, 2019 $ 6,731 $ 1,670 $ 1,042 $ 520 $ 357 $ 10,320 Allowance for Loan Losses at December 31, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 495 $ 312 $ 136 $ 13 $ — $ 956 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 6,236 $ 1,358 $ 906 $ 507 $ 357 $ 9,364 Loans Receivable as of December 31, 2019: Ending balance of originated loans $ 479,916 $ 110,447 $ 117,026 $ 55,131 $ — $ 762,520 Ending contractual balance of purchased credit-impaired loans 31,408 4,666 2,194 — — 38,268 Ending balance of other acquired loans 261,916 56,401 65,519 2,640 — 386,476 Ending balance of loans $ 773,240 $ 171,514 $ 184,739 $ 57,771 $ — $ 1,187,264 Ending balance: individually evaluated for impairment $ 42,658 $ 9,966 $ 10,126 $ 446 $ — $ 63,196 Ending balance: collectively evaluated for impairment $ 730,582 $ 161,548 $ 174,613 $ 57,325 $ — $ 1,124,068 Commercial/Agricultural Real Estate Commercial/Agricultural Non-real Estate Residential Real Estate Consumer Non-real Estate Unallocated Total Three months ended December 31, 2018: Allowance for Loan Losses: Beginning balance, October 1, 2018 $ 3,276 $ 1,040 $ 1,035 $ 664 $ 282 $ 6,297 Charge-offs — — (11 ) (78 ) — (89 ) Recoveries — — — 22 — 22 Provision 743 218 24 33 (129 ) 889 Total Allowance on originated loans $ 4,019 $ 1,258 $ 1,048 $ 641 $ 153 $ 7,119 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, October 1, 2018 $ 168 $ 29 $ 169 $ 85 $ — $ 451 Charge-offs — — (32 ) (1 ) — (33 ) Recoveries — — 4 2 — 6 Provision 15 3 64 (21 ) — 61 Total Allowance on other acquired loans $ 183 $ 32 $ 205 $ 65 $ — $ 485 Total Allowance on acquired loans $ 183 $ 32 $ 205 $ 65 $ — $ 485 Ending balance, December 31, 2018 $ 4,202 $ 1,290 $ 1,253 $ 706 $ 153 $ 7,604 Allowance for Loan Losses at December 31, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 25 $ 9 $ 156 $ 37 $ — $ 227 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 4,177 $ 1,281 $ 1,097 $ 669 $ 153 $ 7,377 Loans Receivable as of December 31, 2018: Ending balance of originated loans $ 307,849 $ 90,859 $ 133,936 $ 87,145 $ — $ 619,789 Ending contractual balance of purchased credit-impaired loans 19,887 6,048 3,004 — — 28,939 Ending balance of other acquired loans 208,329 51,846 85,869 4,661 — 350,705 Ending balance of loans $ 536,065 $ 148,753 $ 222,809 $ 91,806 $ — $ 999,433 Ending balance: individually evaluated for impairment $ 11,722 $ 2,770 $ 7,653 $ 373 $ — $ 22,518 Ending balance: collectively evaluated for impairment $ 524,343 $ 145,983 $ 215,156 $ 91,433 $ — $ 976,915
Loans receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Commercial/Agriculture Real Estate Loans Commercial/Agriculture Non-real Estate Loans Residential Real Estate Loans Consumer Non-real Estate Loans Totals Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 Performing loans Performing TDR loans $ 1,730 $ 2,209 $ 366 $ 428 $ 3,206 $ 3,319 $ 68 $ 99 $ 5,370 $ 6,055 Performing loans other 758,237 531,030 167,596 146,249 178,415 216,636 57,486 91,373 1,161,734 985,288 Total performing loans 759,967 533,239 167,962 146,677 181,621 219,955 57,554 91,472 1,167,104 991,343 Nonperforming loans (1) Nonperforming TDR loans 4,868 577 1,973 1,305 383 785 — — 7,224 2,667 Nonperforming loans other 8,405 2,249 1,579 771 2,735 2,069 217 334 12,936 5,423 Total nonperforming loans 13,273 2,826 3,552 2,076 3,118 2,854 217 334 20,160 8,090 Total loans $ 773,240 $ 536,065 $ 171,514 $ 148,753 $ 184,739 $ 222,809 $ 57,771 $ 91,806 $ 1,187,264 $ 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 commercial/agriculture real estate and non-real estate, consumer real estate and non-real estate and purchased third party loans as of December 31, 2019 and 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 Accruing Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total Loans December 31, 2019 Commercial/Agricultural real estate: Commercial real estate $ 2,804 $ 847 $ — $ 3,651 $ 4,214 $ 7,865 $ 506,594 $ 514,459 Agricultural real estate 509 — — 509 7,568 8,077 77,286 85,363 Multi-family real estate — — — — 1,449 1,449 85,559 87,008 Construction and land development 436 — — 436 42 478 85,932 86,410 Commercial/Agricultural non-real estate: Commercial non-real estate 1,024 — — 1,024 1,850 2,874 130,860 133,734 Agricultural non-real estate 73 49 — 122 1,702 1,824 35,956 37,780 Residential real estate: One to four family 4,929 1,597 649 7,175 2,063 9,238 167,094 176,332 Purchased HELOC loans 293 378 407 1,078 — 1,078 7,329 8,407 Consumer non-real estate: Originated indirect paper 168 52 20 240 137 377 39,208 39,585 Purchased indirect paper — — — — — — — — Other Consumer 204 43 28 275 31 306 17,880 18,186 Total $ 10,440 $ 2,966 $ 1,104 $ 14,510 $ 19,056 $ 33,566 $ 1,153,698 $ 1,187,264 December 31, 2018 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 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 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 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 Total $ 8,168 $ 3,055 $ 736 $ 11,959 $ 7,354 $ 19,313 $ 980,120 $ 999,433
Bank impaired loans	A summary of loans evaluated for impairment as of December 31, 2019 and December 31, 2018 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2019 With No Related Allowance Recorded: Commercial/agriculture real estate $ 40,514 $ 40,514 $ — $ 24,693 $ 699 Commercial/agricultural non-real estate 9,477 9,477 — 19,163 119 Residential real estate 8,695 8,695 — 4,461 128 Consumer non-real estate 379 379 — 3,640 6 Total $ 59,065 $ 59,065 $ — $ 51,957 $ 952 With An Allowance Recorded: Commercial/agriculture real estate $ 2,143 $ 2,143 $ 495 $ 1,738 $ 4 Commercial/agricultural non-real estate 490 490 312 734 3 Residential real estate 1,431 1,431 136 789 15 Consumer non-real estate 67 67 13 47 — Total $ 4,131 $ 4,131 $ 956 $ 3,308 $ 22 December 31, 2019 Totals Commercial/agriculture real estate $ 42,657 $ 42,657 $ 495 $ 26,431 $ 703 Commercial/agricultural non-real estate 9,967 9,967 312 19,897 122 Residential real estate 10,126 10,126 136 5,250 143 Consumer non-real estate 446 446 13 3,687 6 Total $ 63,196 $ 63,196 $ 956 $ 55,265 $ 974 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2018 With No Related Allowance Recorded: Commercial/agriculture real estate $ 28,850 $ 28,850 $ — $ 19,673 $ 304 Commercial/agricultural non-real estate 6,900 6,900 — 4,522 105 Residential real estate 8,873 8,873 — 7,915 88 Consumer non-real estate 226 226 — 226 4 Total $ 44,849 $ 44,849 $ — $ 32,336 $ 501 With An Allowance Recorded: Commercial/agriculture real estate $ 979 $ 979 $ 25 $ 820 $ — Commercial/agricultural non-real estate 27 27 9 73 1 Residential real estate 1,332 1,332 156 1,280 17 Consumer non-real estate 147 147 37 154 1 Total $ 2,485 $ 2,485 $ 227 $ 2,327 $ 19 December 31, 2018 Totals Commercial/agriculture real estate $ 29,829 $ 29,829 $ 25 $ 20,493 $ 304 Commercial/agricultural non-real estate 6,927 6,927 9 4,595 106 Residential real estate 10,205 10,205 156 9,195 105 Consumer non-real estate 373 373 37 380 5 Total $ 47,334 $ 47,334 $ 227 $ 34,663 $ 520
Troubled debt restructuring, loans by accrual status	Following is a summary of TDR loans by accrual status as of December 31, 2019 and December 31, 2018. December 31 December 31 2019 2018 Troubled debt restructure loans: Accrual status $ 5,396 $ 6,055 Non-accrual status 7,198 2,667 Total $ 12,594 $ 8,722
Troubled debt restructuring	The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the year ended December 31, 2019 , the three months ended December 31, 2018 and the year ended September 30, 2018: Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended December 31, 2019 TDRs: Commercial/Agricultural real estate 18 $ 2,028 $ 159 $ 3,224 $ — $ 5,411 $ 5,411 $ 317,867 Commercial/Agricultural non-real estate 11 184 364 996 — 1,544 1,544 98,152 Residential real estate 14 823 — 212 — 1,035 1,035 42,035 Consumer non-real estate 1 2 — — — 2 2 — Totals 44 $ 3,037 $ 523 $ 4,432 $ — $ 7,992 $ 7,992 $ 458,054 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: Commercial/Agricultural real estate 2 $ — $ 581 $ — $ 21 $ 602 $ 602 $ — Commercial/Agricultural non-real estate 1 24 — — — 24 24 — Residential real estate 4 240 — — — 240 240 — Consumer non-real estate — — — — — — — — Totals 7 $ 264 $ 581 $ — $ 21 $ 866 $ 866 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Twelve months ended September 30, 2018 TDRs: Commercial/Agricultural real estate 12 $ 377 $ 410 $ 780 $ 339 $ 1,906 $ 1,906 $ 5 Commercial/Agricultural non-real estate 9 714 807 611 — 2,132 2,132 — Residential real estate 14 851 — 12 195 1,058 1,058 36 Consumer non-real estate 1 4 — — — 4 4 — Totals 36 $ 1,946 $ 1,217 $ 1,403 $ 534 $ 5,100 $ 5,100 $ 41
Schedule of loans by loan class modified in a troubled debt restructuring	A summary of loans by loan class modified in a troubled debt restructuring as of December 31, 2019 and December 31, 2018: December 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Recorded Troubled debt restructurings: Commercial/Agricultural real estate 27 $ 6,599 19 $ 2,787 Commercial/Agricultural non-real estate 16 2,338 10 1,733 Residential real estate 43 3,589 41 4,103 Consumer non-real estate 7 68 13 99 Total loans 93 $ 12,594 83 $ 8,722
Schedule of restructured Loans In default	The following table provides information related to restructured loans that were considered in default as of December 31, 2019 and December 31 2018: December 31, 2019 December 31, 2018 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Commercial/Agricultural real estate 13 $ 4,868 4 $ 577 Commercial/Agricultural non-real estate 14 1,973 8 1,305 Residential real estate 3 357 7 785 Consumer non-real estate — — — — Total troubled debt restructurings 30 $ 7,198 19 $ 2,667 Included above are thirteen TDR loans that became in default during the three months ended December 31, 2019 .
Schedule of acquired loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: December 31, 2019 Accountable for under ASC 310-30 (PCI loans) Outstanding balance 38,268 Carrying amount 31,978 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance 386,476 Carrying amount 383,275 Total acquired loans Outstanding balance 424,744 Carrying amount 415,253 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) (2,728 ) — (2,728 ) Cash flows expected to be collected at acquisition 15,627 111,919 127,546 Accretable yield — (814 ) (814 ) Fair value of acquired loans at acquisition $ 15,627 111,105 $ 126,732 The following table reflects amounts for all acquired credit impaired and acquired performing loans acquired from United Bank at acquisition. Acquired Credit Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 20,266 $ 183,317 $ 203,583 Non-accretable difference (expected losses and foregone interest) (2,704 ) — (2,704 ) Cash flows expected to be collected at acquisition 17,562 183,317 200,879 Accretable yield — (1,020 ) (1,020 ) Fair value of acquired loans at acquisition $ 17,562 182,297 $ 199,859
Schedule of accretable yield	The following table provides changes in accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: December 31, 2019 December 31, 2018 September 30, 2018 Balance at beginning of period $ 3,163 $ 2,325 $ 2,893 Acquisitions 814 1,020 — Reclass from non-accretable difference 80 — — Accretion (856 ) (182 ) (568 ) Balance at end of period $ 3,201 $ 3,163 $ 2,325

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Mortgage servicing rights Activity	Mortgage servicing rights activity for the year ended December 31, 2019 and the three months ended December 31, 2018 were as follows: As of and for the twelve months ended As of and for the three months ended As of and for the twelve months ended December 31, 2019 December 31, 2018 September 30, 2018 Mortgage servicing rights: Mortgage servicing assets, net; beginning of period $ 4,486 $ 1,840 $ 1,886 MSR asset acquired — 2,721 — Increase in MSR assets resulting from transfers of financial assets 904 100 289 Amortization during the period (849 ) (175 ) (335 ) 4,541 4,486 1,840 Valuation Allowances: Balance at beginning of period — — — Additions (259 ) — — Recoveries — — — Write-downs — — — Balance at end of period (259 ) — — Mortgage servicing assets, net; end of period $ 4,282 $ 4,486 $ 1,840 Fair value of MSR asset; end of period $ 4,309 $ 5,214 $ 2,669 Residential mortgage loans serviced for others $ 524,715 $ 518,476 $ 281,289 Net book value of MSR asset to loans serviced for others 0.82 % 0.87 % 0.65 %
Estimated future aggregate amortization expense	The timing of amortization expense actually recognized in future periods may differ significantly based on actual prepayment speeds, mortgage interest rates and other factors. Amortization Expense 2020 $ 987 2021 841 2022 696 2023 557 2024 418 After 2024 783 Total $ 4,282 At December 31, 2019 , the estimated future aggregate amortization expense for the intangible assets are as follows: Intangible Assets 2020 $ 1,648 2021 1,648 2022 1,501 2023 806 2024 767 After 2024 1,217 Total $ 7,587

Office Properties and Equipme_2

Office Properties and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Office properties and equipment	Office properties and equipment for each of the periods shown below consisted of the following: December 31, 2019 December 31, 2018 September 30, 2018 Land $ 4,361 $ 2,335 $ 1,369 Buildings 15,781 11,026 8,838 Furniture, equipment and vehicles 6,701 5,926 5,334 Subtotals 26,843 19,287 15,541 Less--Accumulated depreciation (5,737 ) (5,774 ) (5,507 ) Office properties and equipment, net $ 21,106 $ 13,513 $ 10,034

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table provides changes in goodwill during the periods ended December 31, 2019 , December 31, 2018 and September 30, 2018: Year ended Three months ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Balance at beginning of period $ 31,474 $ 10,444 $ 10,444 F&M acquisition (see Note 2) 24 — — United Bank acquisition (see Note 2) — 21,030 — Balance at end of period $ 31,498 $ 31,474 $ 10,444
Summary of core deposit intangibles and related amortization	A summary of intangible assets and related amortization for the periods shown below follows: Year ended Three months ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Gross carrying amount $ 12,798 $ 11,216 $ 8,195 Accumulated amortization (5,211 ) (3,715 ) (3,390 ) Net book value $ 7,587 $ 7,501 $ 4,805 Additions during the period (1) $ 1,582 $ 3,021 $ — Amortization during the period $ 1,496 $ 325 $ 644 (1) Intangible asset additions at December 31, 2019 and 2018, included the F&M and United Bank core deposit intangible assets in the amount of $1,582 and $3,021 , respectively.
Estimated future aggregate amortization expense	The timing of amortization expense actually recognized in future periods may differ significantly based on actual prepayment speeds, mortgage interest rates and other factors. Amortization Expense 2020 $ 987 2021 841 2022 696 2023 557 2024 418 After 2024 783 Total $ 4,282 At December 31, 2019 , the estimated future aggregate amortization expense for the intangible assets are as follows: Intangible Assets 2020 $ 1,648 2021 1,648 2022 1,501 2023 806 2024 767 After 2024 1,217 Total $ 7,587

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Components of Lease Expense	As of and for the twelve months ended December 31, 2019 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 824 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ — Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,787 Operating lease liabilities $ 2,845 Weighted average remaining lease term in years; operating leases 6.63 Weighted average discount rate; operating leases 3.07 %
Maturities of Operating Lease Liabilities	Future payments due under operating leases as of December 31, 2019 are as follows: Fiscal years ending December 31, 2020 $ 611 2021 473 2022 437 2023 391 2024 338 Thereafter 1,168 Total lease payments 3,418 Less: effects of discounting (573 ) Lease liability recognized $ 2,845

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Summary of deposits by type	The following is a summary of deposits by type at December 31, 2019 and December 31, 2018 , respectively: December 31, 2019 December 31, 2018 Non-interest bearing demand deposits $ 168,157 $ 155,405 Interest bearing demand deposits 223,102 169,310 Savings accounts 156,599 192,310 Money market accounts 246,430 126,021 Certificate accounts 401,414 364,466 Total deposits $ 1,195,702 $ 1,007,512 Brokered deposits included above: $ 50,377 $ 55,330
Scheduled maturities of time deposits	At December 31, 2019 , the scheduled maturities of time deposits were as follows: 2020 $ 237,501 2021 90,891 2022 68,527 2023 1,913 2024 2,582 After 2024 — Total $ 401,414

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances And Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2019
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank (FHLB) advances and other borrowings at December 31, 2019 and December 31, 2018 is as follows: December 31, 2019 2018 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4), (5) 2019 $ — — % — % $ 99,000 2.49 % 2.61 % 2020 69,000 1.67 % 2.05 % — — % — % 2021 4,000 1.85 % 2.16 % — — % — % 2022 15,000 2.34 % 2.45 % 11,000 2.45 % 2.45 % 2023 — — % — % — — % — % 2024 530 — % — % — — % — % 2029 42,500 1.00 % 1.13 % — — % — % Subtotal $ 131,030 $ 110,000 Unamortized discount on acquired notes $ (59 ) $ (187 ) Federal Home Loan Bank advances, net $ 130,971 $ 109,813 Senior Notes (6) 2031 $ 28,856 4.00 % 4.75 % $ 10,000 4.50 % 4.75 % Subordinated Notes (7) 2027 $ 15,000 6.75 % 6.75 % $ 15,000 6.75 % 6.75 % Unamortized debt issuance costs $ (296 ) $ (353 ) Total other borrowings $ 14,704 $ 14,647 Totals $ 174,531 $ 134,460 (1) The FHLB advances bear fixed rates, require interest-only monthly payments, and are collateralized by a blanket lien on pre-qualifying first mortgages, home equity lines, multi-family loans and certain other loans which had a pledged balance of $792,909 and $589,731 at December 31, 2019 and 2018, respectively. At December 31, 2019 , the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $203,935 compared to $178,620 as of December 31, 2018. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $151,530 and $109,813 , during the twelve months ended December 31, 2019 and the three month transition period ended December 31, 2018 , respectively. (3) The weighted-average interest rates on FHLB short term borrowings outstanding as of December 31, 2019 and December 31, 2018 were 1.74% and 2.58% , respectively. (4) The bank acquired ten FHLB notes totaling $14,030 , as a result of the F&M acquisition, that mature on various dates through 2024 with a weighted average rate of 1.97% and weighted average maturity of 18 months. The Bank acquired one $11,000 FHLB note as a result of the United Bank acquisition, with a 2.45% rate and February 1, 2022 maturity date. (5) FHLB term notes totaling $42,500 , with various maturity dates in 2029, can be called or replaced by the FHLB on a quarterly basis, beginning approximately three months after the initial advance. In November 2019, a $5,000 note was called and replaced with a new 10 -year maturity note, which is also callable quarterly. (6) Senior notes, entered into by the Company in June 2019 consist of the following: (a) A term note, requiring quarterly interest-only payments through June 2022, and quarterly principal and interest payments thereafter. Interest is variable, based on US Prime rate. This note included the refinancing of $10,074 of existing debt. (b) A $5,000 line of credit, maturing in August 2020, that remains undrawn upon. (7) Subordinated notes resulted from the Company’s private sale in August 2017, and bear a fixed interest rate of 6.75% for five years . In August 2022, they convert to a three-month LIBOR plus 4.90% rate, and the interest rate will reset quarterly thereafter. Interest-only payments ar

Capital Matters (Tables)

Capital Matters (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2019 and 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of December 31, 2019 Total capital (to risk weighted assets) $ 160,302,000 13.1 % $ 98,174,000 > = 8.0 % $ 122,718,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 149,982,000 12.2 % 73,631,000 > = 6.0 % 98,174,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 149,982,000 12.2 % 55,223,000 > = 4.5 % 79,767,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 149,982,000 10.4 % 57,834,000 > = 4.0 % 72,293,000 > = 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 December 31, 2019 and 2018 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of December 31, 2019 Total capital (to risk weighted assets) $ 137,259,000 11.2 % $ 98,174,000 > = 8.0 % $ 122,718,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 111,939,000 9.1 % 73,631,000 > = 6.0 % 98,174,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 111,939,000 9.1 % 55,223,000 > = 4.5 % 79,767,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 111,939,000 7.7 % 57,834,000 > = 4.0 % 72,293,000 > = 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 %
Dividends	The following table reflects the annual cash dividend paid in the three months ended December 31, 2019 and years ended September 30, 2018 and 2018 respectively. December 31, 2019 December 31, 2018 September 30, 2018 Cash dividends per share $ 0.20 $ — $ 0.20 Stockholder record date 02/08/2019 NA 02/09/2018 Dividend payment date 03/08/2019 NA 03/08/2018

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Summary of commitment off balance sheets credit	Set forth below are the balances of the Company’s off-balance-sheet credit instruments consisting of commitments to make loans as of December 31, 2019 and December 31, 2018 , respectively. Contract or Notional Contract or Notional 2019 2018 Commitments to extend credit $ 243,642 $ 204,683 Commercial standby letter of credit $ 3,011 $ 3,118

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Awards Year ended Transition period ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Number of Shares Weighted 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 42,378 $ 12.07 Granted 12,847 11.50 27,514 13.15 33,230 13.77 Vested (32,630 ) 12.89 (4,279 ) 13.30 (11,589 ) 13.12 Forfeited (12,167 ) 13.28 — — (11,847 ) 10.45 Unvested and outstanding at end of year 43,457 $ 12.76 75,407 $ 13.24 52,172 $ 13.29
Summary of stock option activity	Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Year ended December 31, 2019 Outstanding at beginning of year 108,930 $ 10.15 Exercised (28,430 ) 7.12 Forfeited or expired (2,400 ) 12.38 Outstanding at end of year 78,100 $ 11.18 6.55 Exercisable at end of year 44,700 $ 10.73 6.3 $ 67 Fully vested and expected to vest 78,100 $ 11.18 6.55 $ 81 Transition period ended December 31, 2018 Outstanding at beginning of year 121,670 $ 9.82 Exercised (12,740 ) 7.04 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 Year ended September 30, 2018 Outstanding at beginning of year 146,606 $ 9.45 Granted 8,000 13.60 Exercised (6,042 ) 8.11 Forfeited or expired (26,894 ) 9.31 Outstanding at end of year 121,670 $ 9.82 5.48 Exercisable at end of year 67,370 $ 8.38 3.42 $ 379 Fully vested and expected to vest 121,670 $ 9.82 5.48 $ 508
Information related to stock option plan	Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each period follows: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Intrinsic value of options exercised $ 130 $ 81 $ 33 Cash received from options exercised $ 203 $ 90 $ 50 Tax benefit realized from options exercised $ — $ — $ —
Assumptions used in calculating stock option expense	Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the 2008 Equity Incentive Plan: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Dividend yield NA NA 1.18 % Risk-free interest rate NA NA 2.4 % Weighted average expected life (years) NA NA 10 Expected volatility NA NA 2.3 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	Income tax expense (benefit) for each of the periods shown below consisted of the following: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Current tax provision Federal $ 2,535 $ 574 $ 1,989 State 1,081 194 530 3,616 768 2,519 Deferred tax provision (benefit) Federal (305 ) (153 ) (410 ) Bank owned life insurance - Tax Act clarification (300 ) — — Federal deferred tax adjustment - Tax Act — — 338 State (197 ) (54 ) (121 ) (802 ) (207 ) (193 ) Total $ 2,814 $ 561 $ 2,326
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income	The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Amount Rate Amount Rate Amount Rate Tax expense at statutory rate $ 2,577 21.0 % $ 383 21.0 % $ 1,619 24.5 % State income taxes, net of federal 813 6.6 % 140 7.7 % 409 6.2 % Bank owned life insurance - Tax Act clarification (300 ) (2.4 )% — — % — — % Bank owned life insurance (116 ) (0.9 )% — — % — — % Deferred tax adjustment - related to the Tax Act — — % — 0.0 % 338 5.1 % Tax exempt interest (153 ) (1.3 )% (44 ) (2.4 )% (198 ) (3.0 )% Other (7 ) (0.1 )% 82 4.5 % 158 2.4 % Total $ 2,814 22.9 % $ 561 30.8 % $ 2,326 35.2 %
Deferred tax assets and liabilities	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of December 31, 2019 , December 31, 2018 and September 30, 2018, respectively: Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Deferred tax assets: Allowance for loan losses $ 2,694 $ 2,091 $ 1,822 Deferred loan costs/fees 209 83 47 Director/officer compensation plans 83 143 126 Net unrealized loss on securities available for sale 179 698 1,027 Economic performance accruals 504 273 273 Other real estate 31 53 58 Deferred revenue 87 110 111 Loan Discounts 2,391 1,750 846 FHLB Advances 107 104 — Lease Liability 768 — — Other 58 17 10 Deferred tax assets $ 7,111 $ 5,322 $ 4,320 Deferred tax liabilities: Office properties and equipment (1,574 ) (971 ) (742 ) Federal Home Loan Bank stock (129 ) (94 ) (88 ) Core Deposit Intangible (1,937 ) (1,771 ) (987 ) Bank Owned Life Insurance — (282 ) — Net gain on equity securities (456 ) — — Prepaid expenses (137 ) (159 ) (155 ) Mortgage servicing rights (1,177 ) (1,234 ) (496 ) Leases; right of use asset (753 ) — — Other acquired intangibles (111 ) (96 ) (152 ) Deferred tax liabilities $ (6,274 ) $ (4,607 ) $ (2,620 ) Net deferred tax assets $ 837 $ 715 $ 1,700

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Assets measured on a recurring basis	The following tables present the financial instruments measured at fair value on a recurring basis as of December 31, 2019 and December 31, 2018 . Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2019 Investment securities: U.S. government agency obligations $ 51,805 $ — $ 51,805 $ — Obligations of states and political subdivisions 281 — 281 — Mortgage-backed securities 71,331 — 71,331 — Corporate debt securities 18,725 — 18,725 — Corporate asset based securities 26,854 — 26,854 — Trust preferred securities 11,123 — 11,123 — Total $ 180,119 $ — $ 180,119 $ — 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 — Corporate asset based securities 18,896 — 18,896 — 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 December 31, 2019 and December 31, 2018 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2019 Foreclosed and repossessed assets, net $ 1,460 $ — $ — $ 1,460 Impaired loans with allocated allowances 4,131 — — 4,131 Mortgage servicing rights 4,309 — — 4,309 Total $ 9,900 $ — $ — $ 9,900 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
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 December 31, 2019 and December 31, 2018. Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range December 31, 2019 Foreclosed and repossessed assets, net $ 1,460 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 4,131 Appraisal value / Internal collateral valuations Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,309 Discounted cash flows Prepayment Speeds & 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 / Internal collateral valuations Estimated costs to sell 10 - 15% Mortgage servicing rights $ 5,214 Discounted cash flows Prepayment Speeds & 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: December 31, 2019 December 31, 2018 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level I) $ 55,840 $ 55,840 $ 45,778 $ 45,778 Other interest-bearing deposits (Level II) 4,744 4,792 7,460 6,704 Securities available for sale "AFS" (Level II) 180,119 180,119 146,725 146,725 Securities held to maturity "HTM" (Level II) 2,851 2,957 4,850 4,872 Equity securities with readily determinable fair value (Level I) 246 246 — — Other investments (Level II) 15,005 15,005 11,261 11,261 Loans receivable, net (Level III) 1,167,060 1,161,660 984,952 988,072 Loans held for sale (Level II) 5,893 5,893 1,927 1,927 Mortgage servicing rights (Level III) 4,282 4,309 4,486 5,214 Accrued interest receivable (Level I) 4,738 4,738 4,307 4,307 Financial liabilities: Deposits (Level III) $ 1,195,702 $ 1,192,777 $ 1,007,512 $ 1,005,488 FHLB advances (Level II) 130,971 131,593 109,813 109,665 Other borrowings (Level I) 43,560 43,560 24,647 24,647 Other liabilities (Level I) 10,010 10,010 7,359 7,359 Accrued interest payable (Level I) 453 453 406 406

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Reconciliation of the basic and diluted earnings per share	Earnings per share is based on the weighted average number of shares outstanding for the year. A reconciliation of the basic and diluted earnings per share is as follows: Year ended Three months ended Year ended December 31, 2019 December 31, 2018 September 30, 2018 Basic Net income attributable to common shareholders $ 9,463 $ 1,261 $ 4,283 Weighted average common shares outstanding (1) 11,114,328 10,942,920 5,943,891 Basic earnings per share $ 0.85 $ 0.12 $ 0.72 Diluted Net income attributable to common shareholders $ 9,463 $ 1,261 $ 4,283 Weighted average common shares outstanding (1) 11,114,328 10,942,920 5,943,891 Add: Dilutive preferred shares impact prior to common stock conversion (2) — — 1,356,164 Add: Dilutive stock options outstanding 6,961 24,466 35,192 Average shares and dilutive potential common shares (1)(2) 11,121,289 10,967,386 7,335,247 Diluted earnings per share $ 0.85 $ 0.12 $ 0.58 Additional common stock option shares that have not been included due to their antidilutive effect 26,200 28,000 — (1) On September 28, 2018, 500,000 shares of Series A Preferred Stock was mandatorily converted into 10 Shares of Common Stock following receipt of stockholder approval, resulting in the issuance of 5,000,000 shares of common stock, which impacts basic and diluted earnings per share. (2) On June 20, 2018, the Company entered into a Securities Purchase Agreement, pursuant to which the Company sold an aggregate of 500,000 shares of Series A Preferred Stock in a private placement at $130.00 per share, for aggregate gross proceeds of $65 million , which had an impact on diluted earnings per share.

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Tax effects allocated to each component of other comprehensive income	The following table shows the tax effects allocated to each component of other comprehensive income (loss): For the year ended, December 31, For the three months ended, December 31, For the year ended, September 30, 2019 2018 2018 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the period $ 1,681 (462 ) $ 1,219 $ 1,193 $ (328 ) $ 865 $ (3,134 ) $ 844 $ (2,290 ) Less: reclassification adjustment for gains (losses) included in net income 271 (75 ) 196 — — — (17 ) 5 (12 ) Other comprehensive income (loss) $ 1,952 $ (537 ) $ 1,415 $ 1,193 $ (328 ) $ 865 $ (3,151 ) $ 849 $ (2,302 )
Changes in the accumulated balances for each component of other comprehensive income	The following table shows the changes in the accumulated balances of other comprehensive income (loss): Unrealized Losses on Securities Accumulated Other Comprehensive Loss Balance, October 1, 2017 $ (267 ) $ (267 ) Current year-to-date other comprehensive loss, net of tax (2,302 ) (2,302 ) Reclassification of certain deferred tax effects due to adoption of ASU 2018-01 (1) — (137 ) Ending Balance, September 30, 2018 $ (2,569 ) $ (2,706 ) Current year-to-date other comprehensive income, net of tax 865 865 Ending balance, December 31, 2018 $ (1,704 ) $ (1,841 ) Current year-to-date other comprehensive income, net of tax 1,415 1,415 Adoption of ASU 2016-01; Equity securities (2) (45 ) (45 ) Ending balance, December 31, 2019 $ (334 ) $ (471 ) (1) Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 15, “Income Taxes”. (2) Amount reclassified to retained earnings due to January 1, 2019 adoption of ASU 2016-02. For further information, refer to Note 1, “Nature of Business and Summary of Significant Accounting Policies; Recent Pronouncements-Adopted”.
Reclassification out of accumulated other comprehensive income	Reclassifications out of accumulated other comprehensive income for the twelve months ended December 31, 2019 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 271 Net gain on sale of available for sale securities Tax effect (75 ) Provision for income taxes Total reclassifications for the period $ 196 Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss. Reclassifications out of accumulated other comprehensive income for the three months ended December 31 2018 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — Net gain on sale of available for sale securities Tax effect — Provision for income taxes Total reclassifications for the period $ — Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss. Reclassifications out of accumulated other comprehensive income for the twelve months ended September 30, 2018 were as follows: Details about Accumulated Other Comprehensive Income (Loss) Components Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ (17 ) Net loss on sale of available for sale securities Tax effect 5 Provision for income taxes Total reclassifications for the period $ (12 ) Net loss attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

Condensed Financial Informati_2

Condensed Financial Information - Parent Company Only (Tables)	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheets	Condensed Balance Sheets December 31, December 31, 2019 2,018 Assets Cash and cash equivalents $ 5,253 $ 6,975 Investments — — Other assets 332 336 Investment in subsidiary 188,594 155,970 Total assets $ 194,179 $ 163,281 Liabilities and Stockholders' Equity Other borrowings $ 43,560 $ 24,647 Other liabilities 66 447 Total liabilities 43,626 25,094 Total stockholders’ equity 150,553 138,187 Total liabilities and stockholders’ equity $ 194,179 $ 163,281
Statements of Operations	Statements of Operations Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Interest income $ — $ — $ 3 Interest expense 2,015 394 1,740 Net interest expense (2,015 ) (394 ) (1,737 ) Dividend income from bank subsidiary 7,350 — — Operating income — — 5 Operating expenses (1,596 ) (803 ) (1,333 ) Net (loss) income before benefit for income taxes and equity in undistributed income (loss) of subsidiaries 3,739 (1,197 ) (3,065 ) Benefit for income taxes 904 201 829 Net (loss) earnings before equity in undistributed income (loss) of subsidiaries 4,643 (996 ) (2,236 ) Equity in undistributed income (loss) of subsidiaries 4,820 2,257 6,519 Net income $ 9,463 $ 1,261 $ 4,283
Statements of Cash flows	Statements of Cash Flows Year ended December 31, Transition period ended December 31, Year ended September 30, 2019 2018 2018 Change in cash and cash equivalents: Cash flows from operating activities: Net income $ 9,463 $ 1,261 $ 4,283 Depreciation expense 12 — — Stock based compensation expense 18 5 12 Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary (12,170 ) (2,257 ) (6,519 ) Decrease (increase) in other assets 101 (44 ) (223 ) (Decrease) increase in other liabilities (391 ) 77 131 Net cash used in operating activities (2,967 ) (958 ) (2,316 ) Cash flows from investing activities: Proceeds from maturities of interest bearing deposits — — 1,241 Proceeds from private placement stock offering, net of issuance costs — — 61,265 Cash consideration paid in business combination (20,970 ) (51,128 ) — Net capital expenditures — (12 ) (50 ) Net cash provided by (used in) investing activities (20,970 ) (51,140 ) 62,456 Cash flows from financing activities: Proceeds from other borrowings, net of issuance costs 29,913 — 9,911 Repayments of other borrowings (13,000 ) — (15,611 ) Repurchase shares of common stock — — (1 ) Surrender of restricted shares of common stock (53 ) (8 ) (33 ) Common Stock options exercised 203 90 50 Dividend from bank to holding company 7,350 — — Cash dividends paid (2,198 ) — (1,181 ) Net cash (used in) provided by financing activities 22,215 82 (6,865 ) Net increase in cash and cash equivalents (1,722 ) (52,016 ) 53,275 Cash and cash equivalents at beginning of year 6,975 58,991 5,716 Cash and cash equivalents at end of year $ 5,253 $ 6,975 $ 58,991

Nature of Business and Summar_3

Nature of Business and Summary of Significant Accounting Policies (Details) $ / shares in Units, $ in Thousands		May 17, 2019USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)account	Sep. 30, 2018USD ($)	Sep. 30, 2006USD ($)	Dec. 31, 2019USD ($)branchleaseaccountsegmentreporting_unitService_Office$ / shares	Sep. 30, 2018USD ($)$ / shares	Jan. 01, 2019USD ($)lease
Property, Plant and Equipment [Line Items]
Total number of service offices | Service_Office								28
Proceeds from disposal of office properties and equipment					$ 0			$ 300	$ 74
Deposits					1,007,512			1,195,702
Other investments					$ 11,261			$ 15,005
Interest income recognized debt past due not more 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
Maturity of certificate of deposit investments								14 months 13 days
Number of accounts, FDIC insured amount, balance in excess | account					0			0
Cash, FDIC insured amount, balance in excess					$ 250			$ 250
Federal deferred tax adjustment - Tax Act			$ 275		0	$ 0		0	338
Loan commitments outstanding								6,148
Operating lease right-of-use assets								2,787
Operating lease liabilities								2,845		$ 5,000
Franchise liability, expense							$ 140		160
Quantifying misstatement in current year financial statements, amount				$ 300
Restatement of prior year income				300				300	160
Tax effects				81				81	(44)
Restatement of prior year income				$ (219)				$ (219)	$ 116
Impact of restatement on earnings per share, basic (in USD per share) | $ / shares				$ (0.02)				$ 0.02	$ 0.02
Minimum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life								48 months
Maximum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life								144 months
Corporate Offices
Property, Plant and Equipment [Line Items]
Number of properties subject to operating leases (in leases) | lease								1		1
Buildings and Components | Minimum
Property, Plant and Equipment [Line Items]
Useful lives assets								10 years
Buildings and Components | Maximum
Property, Plant and Equipment [Line Items]
Useful lives assets								40 years
Furniture Fixtures and Equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful lives assets								3 years
Furniture Fixtures and Equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful lives assets								10 years
Bank Branch
Property, Plant and Equipment [Line Items]
Number of properties subject to operating leases (in leases) | lease								6		9
Other Production
Property, Plant and Equipment [Line Items]
Number of properties subject to operating leases (in leases) | lease								1		1
Investment in Federal Home Loan Bank Stock
Property, Plant and Equipment [Line Items]
Other investments					6,893			$ 8,196
Federal Reserve Bank
Property, Plant and Equipment [Line Items]
Other investments					$ 4,368			5,162
Bankers Bank Stock
Property, Plant and Equipment [Line Items]
Other investments								$ 1,647
Commercial Loan
Property, Plant and Equipment [Line Items]
Interest income discontinued over delinquent days								90 days
Closed End Consumer Loan
Property, Plant and Equipment [Line Items]
Interest income discontinued over delinquent days								120 days
Real Estate and Open Ended Consumer Loans
Property, Plant and Equipment [Line Items]
Interest income discontinued over delinquent days								180 days
MINNESOTA
Property, Plant and Equipment [Line Items]
Total number of service offices | branch								2
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Property, Plant and Equipment [Line Items]
Sale of property, plant, and equipment, deposit premium		7.00%
Proceeds from disposal of office properties and equipment		$ 2,300
Deposits		34,000
Property, plant and equipment		$ 300
Accounting Standards Update 2016-01
Property, Plant and Equipment [Line Items]
Cumulative effect of new accounting principle	[1]									$ 0
Accounting Standards Update 2016-01 | Retained Earnings
Property, Plant and Equipment [Line Items]
Cumulative effect of new accounting principle	[1]									45
Accounting Standards Update 2016-02
Property, Plant and Equipment [Line Items]
Operating lease right-of-use assets										$ 5,000
[1]	Amount reclassified to retained earnings due to January 1, 2019 adoption of ASU 2016-02. For further information, refer to Note 1, “Nature of Business and Summary of Significant Accounting Policies; Recent Pronouncements - Adopted”

Acquisition - Additional Inform

Acquisition - Additional Information (Details)	Jul. 01, 2019USD ($)$ / shares	Oct. 19, 2018USD ($)	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)$ / shares	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2019USD ($)$ / shares	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares			$ 0.01	$ 0.01	$ 0.01	$ 0.01
Business acquisition, share price (in dollars per share) | $ / shares	$ 94.92
Share price, common stock	1.3350
Goodwill recognized			$ 31,498,000	$ 31,474,000	$ 31,498,000	$ 31,498,000	$ 10,444,000	$ 10,444,000
Revenue (net interest income and non-interest income)				5,731,000		57,957,000	49,537,000
Net income attributable to common stockholders				1,456,000		9,930,000	6,816,000
Goodwill, decrease			343,000
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Fair value of consideration paid	$ 23,894,000
Cash consideration paid in business combination	20,800,000
Equity interests issued	3,100,000
Total assets	193,594,000
Loans, net	130,300,000
Loans receivable, net	126,732,000
Deposits	148,637,000
Goodwill recognized	$ 24,000		24,000		24,000	24,000
Intangible assets			1,600,000		1,600,000	1,600,000
Transaction costs			$ 3,121,000		3,121,000	3,121,000
Revenue (net interest income and non-interest income)					3,100,000	6,743,000
Net income attributable to common stockholders					$ 850,000	$ 1,895,000
United Bank
Business Acquisition [Line Items]
Fair value of consideration paid		$ 51,128,000
Cash consideration paid in business combination		44,300,000
Total assets		315,216,000
Loans receivable, net		199,859,000
Deposits		272,671,000
Goodwill recognized		21,030,000
Intangible assets		$ 3,020,000
Transaction costs				$ 1,057,000			$ 359,000
Percentage of voting interests acquired		100.00%
Adjustment, consideration transferred		$ 400,000
Purchase price adjustments		6,800,000
Deposits withdrawn by parent company		51,000,000
Goodwill, expected tax deductible amount		$ 0
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares	$ 0.25

Acquisition - Pro Forma Informa

Acquisition - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2019	Sep. 30, 2018
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)	$ 5,731		$ 57,957	$ 49,537
Net income attributable to common stockholders	$ 1,456		$ 9,930	$ 6,816
Earnings per share--basic (in dollars per share)	$ 0.13		$ 0.88	$ 0.62
Earnings per share-diluted (in dollars per share)	$ 0.13		$ 0.83	$ 0.62
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)		$ 3,100	$ 6,743
Net income attributable to common stockholders		$ 850	$ 1,895
Earnings per share--basic (in dollars per share)			$ 0.17
Earnings per share-diluted (in dollars per share)			$ 0.14
Citizens Community Bancorp, Inc.
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)	$ 3,304		$ 51,826	$ 36,373
Net income attributable to common stockholders	$ 847		$ 8,614	$ 4,283
Earnings per share--basic (in dollars per share)	$ 0.08		$ 0.76	$ 0.72
Earnings per share-diluted (in dollars per share)	$ 0.08		$ 0.74	$ 0.58
United Bank | United Bank
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)	$ 2,402			$ 13,064
Net income attributable to common stockholders	$ 825			3,376
Earnings per share--basic (in dollars per share)	$ 0.08
Earnings per share-diluted (in dollars per share)	$ 0.08
Pro Forma Adjustments
Business Acquisition [Line Items]
Revenue (net interest income and non-interest income)	$ 25		$ (612)	100
Net income attributable to common stockholders	$ (216)		$ (579)	$ (843)
Earnings per share--basic (in dollars per share)	$ (0.02)		$ (0.05)
Earnings per share-diluted (in dollars per share)	$ (0.02)		$ (0.05)

Acquisition - Assets Acquired a

Acquisition - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jul. 01, 2019	Oct. 19, 2018	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Liabilities and Stockholders’ Equity
Goodwill recognized			$ 31,498	$ 31,474	$ 10,444	$ 10,444
F. & M. Bancorp. of Tomah, Inc.
Business Acquisition [Line Items]
Fair value of consideration paid	$ 23,894
Assets
Cash and cash equivalents	15,757
Interest bearing deposits	992
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Marketable Securities	37,069
Non-marketable equity securities, at cost	2,413
Loans receivable, net	126,732
Premises and equipment, net	2,654
Core deposit intangible assets	1,582
Cash value of life insurance	4,719
Other assets	1,676
TOTAL ASSETS	193,594
Liabilities and Stockholders’ Equity
Deposits	148,637
Other borrowings	20,122
Other liabilities	965
Total liabilities assumed	169,724
Total identifiable net assets acquired	23,870
Goodwill recognized	$ 24		$ 24
United Bank
Business Acquisition [Line Items]
Fair value of consideration paid		$ 51,128
Assets
Cash and cash equivalents		97,023
Fed funds sold		2,235
Interest bearing deposits		280
Non-marketable equity securities, at cost		495
Loans held for sale		82
Loans receivable, net		199,859
Mortgage servicing assets		2,721
Premises and equipment, net		3,202
Core deposit intangible assets		3,021
Cash value of life insurance		6,021
Other assets		277
TOTAL ASSETS		315,216
Liabilities and Stockholders’ Equity
Deposits		272,671
Other borrowings		10,801
Other liabilities		1,646
Total liabilities assumed		285,118
Total identifiable net assets acquired		30,098
Goodwill recognized		$ 21,030

Investment Securities - Availab

Investment Securities - Available For Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 180,768	$ 149,265
Gross Unrealized Gains	868	102
Gross Unrealized Losses	1,517	2,642
Securities available for sale AFS	180,119	146,725
U.S. government agency obligations
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	52,020	46,215
Gross Unrealized Gains	132	13
Gross Unrealized Losses	347	930
Securities available for sale AFS	51,805	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	281	35,162
Gross Unrealized Gains	0	22
Gross Unrealized Losses	0	456
Securities available for sale AFS	281	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	70,806	42,279
Gross Unrealized Gains	635	10
Gross Unrealized Losses	110	939
Securities available for sale AFS	71,331	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
Securities available for sale AFS		148
Corporate debt securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	18,776	6,577
Gross Unrealized Gains	66	0
Gross Unrealized Losses	117	272
Securities available for sale AFS	18,725	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	27,718	18,928
Gross Unrealized Gains	0	8
Gross Unrealized Losses	864	40
Securities available for sale AFS	26,854	$ 18,896
Trust preferred securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	11,167
Gross Unrealized Gains	35
Gross Unrealized Losses	79
Securities available for sale AFS	$ 11,123

Investment Securities - Held To

Investment Securities - Held To Maturity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 2,851	$ 4,850
Gross Unrealized Gains	106	42
Gross Unrealized Losses	0	20
Estimated Fair Value	2,957	4,872
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	300	1,701
Gross Unrealized Gains	2	0
Gross Unrealized Losses	0	3
Estimated Fair Value	302	1,698
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	2,551	3,149
Gross Unrealized Gains	104	42
Gross Unrealized Losses	0	17
Estimated Fair Value	$ 2,655	$ 3,174

Investment Securities - Additio

Investment Securities - Additional Information (Details)	Dec. 31, 2019USD ($)
Line of Credit | U.S. government agency obligations
Debt Instrument [Line Items]
Available-for-sale security, restricted	$ 1,609,000
Specific Municipal Deposits | U.S. government agency obligations
Debt Instrument [Line Items]
Available-for-sale security, restricted	5,990,000
Specific Municipal Deposits | Mortgage-backed securities
Debt Instrument [Line Items]
Available-for-sale security, restricted	13,999,000
MPF Credit Enhancement Fee | Mortgage-backed securities
Debt Instrument [Line Items]
Available-for-sale security, restricted	696,000
Federal Reserve Bank
Debt Instrument [Line Items]
Long-term line of credit	$ 0

Investment Securities - Maturit

Investment Securities - Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 141
Due after one year through five years	5,900
Due after five years through ten years	43,269
Due after ten years	60,652
Total securities with contractual maturities	109,962
Amortized Cost	180,768	$ 149,265
Estimated Fair Value
Due in one year or less	141
Due after one year through five years	5,959
Due after five years through ten years	43,180
Due after ten years	59,508
Total securities with contractual maturities	108,788
Total available for sale securities	180,119
Amortized Cost
Due in one year or less	300
Total securities with contractual maturities	300
Mortgage backed securities	2,551
Total held to maturity securities	2,851
Estimated Fair Value
Due in one year or less	302
Total securities with contractual maturities	302
Mortgage backed securities	2,655
Total held to maturity securities	2,957	$ 4,872
Mortgage-backed securities
Amortized Cost
Securities without contractual maturities	70,806
Estimated Fair Value
Securities without contractual maturities	$ 71,331

Investment Securities - Unreali

Investment Securities - Unrealized Loss, AFS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value
Less than 12 Months	$ 60,234	$ 45,789
12 Months or More	35,992	79,990
Total	96,226	125,779
Unrealized Loss
Less than 12 Months	597	264
12 Months or More	920	2,378
Total	1,517	2,642
U.S. government agency obligations
Fair Value
Less than 12 Months	14,593	25,061
12 Months or More	10,540	19,755
Total	25,133	44,816
Unrealized Loss
Less than 12 Months	156	165
12 Months or More	191	765
Total	347	930
Obligations of states and political subdivisions
Fair Value
Less than 12 Months		5,807
12 Months or More		24,124
Total		29,931
Unrealized Loss
Less than 12 Months		28
12 Months or More		428
Total		456
Mortgage-backed securities
Fair Value
Less than 12 Months	22,537	3,518
12 Months or More	5,883	31,040
Total	28,420	34,558
Unrealized Loss
Less than 12 Months	62	9
12 Months or More	48	930
Total	110	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	7,001	1,233
12 Months or More	1,398	5,071
Total	8,399	6,304
Unrealized Loss
Less than 12 Months	15	17
12 Months or More	102	255
Total	117	272
Corporate asset based securities
Fair Value
Less than 12 Months	8,683	10,142
12 Months or More	18,171	0
Total	26,854	10,142
Unrealized Loss
Less than 12 Months	285	40
12 Months or More	579	0
Total	864	$ 40
Trust preferred securities
Fair Value
Less than 12 Months	7,420
12 Months or More	0
Total	7,420
Unrealized Loss
Less than 12 Months	79
12 Months or More	0
Total	$ 79

Investment Securities - Unrea_2

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

Loans, Allowance for Loan Los_3

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	$ 1,187,264	$ 999,433
Unearned net deferred fees and costs and loans in process	(393)	409
Unamortized discount on acquired loans	(9,491)	(7,286)
Allowance for loan losses	(10,320)	(7,604)
Loans receivable, net	1,167,060	984,952
Commercial/Agricultural real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(6,731)	(4,202)
Commercial/Agricultural real estate: | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	514,459	357,959
Commercial/Agricultural real estate: | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	85,363	86,015
Commercial/Agricultural real estate: | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	87,008	69,400
Commercial/Agricultural real estate: | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	86,410	22,691
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	(1,670)	(1,290)
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]
Loans receivable	133,734	112,427
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]
Loans receivable	37,780	36,327
Residential real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,042)	(1,253)
Residential real estate: | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	176,332	209,926
Residential real estate: | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	8,407	12,883
Consumer non-real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(520)	(706)
Consumer non-real estate: | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	39,585	56,585
Consumer non-real estate: | Purchased indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	0	15,006
Consumer non-real estate: | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	18,186	20,214
Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	762,520	619,789
Allowance for loan losses	(9,551)	(7,119)	$ (6,297)
Originated Loans | Commercial/Agricultural real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(6,205)	(4,019)	(3,276)
Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	302,546	200,875
Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	34,026	29,589
Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	71,877	61,574
Originated Loans | Commercial/Agricultural real estate: | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	71,467	15,812
Originated Loans | 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	(1,643)	(1,258)	(1,040)
Originated Loans | 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]
Loans receivable	89,730	73,518
Originated Loans | 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]
Loans receivable	20,717	17,341
Originated Loans | Residential real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(879)	(1,048)	(1,035)
Originated Loans | Residential real estate: | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	108,619	121,053
Originated Loans | Residential real estate: | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	8,407	12,883
Originated Loans | Consumer non-real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(467)	(641)	$ (664)
Originated Loans | Consumer non-real estate: | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	39,585	56,585
Originated Loans | Consumer non-real estate: | Purchased indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	0	15,006
Originated Loans | Consumer non-real estate: | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	15,546	15,553
Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	424,744	379,644
Allowance for loan losses	(769)	(485)
Acquired Loans | Commercial/Agricultural real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(526)	(183)
Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	211,913	157,084
Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	51,337	56,426
Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	15,131	7,826
Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	14,943	6,879
Acquired Loans | 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	(27)	(32)
Acquired Loans | 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]
Loans receivable	44,004	38,909
Acquired Loans | 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]
Loans receivable	17,063	18,986
Acquired Loans | Residential real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(163)	(205)
Acquired Loans | Residential real estate: | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	67,713	88,873
Acquired Loans | Consumer non-real estate:
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(53)	(65)
Acquired Loans | Consumer non-real estate: | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loans receivable	$ 2,640	$ 4,661

Loans, Allowance for Loan Los_4

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Loans By Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 1,187,264	$ 999,433
Unearned net deferred fees and costs and loans in process	(393)	409
Unamortized discount on acquired loans	(9,491)	(7,286)
Allowance for loan losses	(10,320)	(7,604)
Loans receivable, net	1,167,060	984,952
Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(6,731)	(4,202)
Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	514,459	357,959
Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	85,363	86,015
Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	87,008	69,400
Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	86,410	22,691
Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(1,670)	(1,290)
Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	133,734	112,427
Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	37,780	36,327
Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(1,042)	(1,253)
Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	176,332	209,926
Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	8,407	12,883
Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(520)	(706)
Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	39,585	56,585
Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	15,006
Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	18,186	20,214
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	762,520	619,789
Allowance for loan losses	(9,551)	(7,119)	$ (6,297)
Originated Loans | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(6,205)	(4,019)	(3,276)
Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	302,546	200,875
Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	34,026	29,589
Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	71,877	61,574
Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	71,467	15,812
Originated Loans | Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(1,643)	(1,258)	(1,040)
Originated Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	89,730	73,518
Originated Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	20,717	17,341
Originated Loans | Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(879)	(1,048)	(1,035)
Originated Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	108,619	121,053
Originated Loans | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	8,407	12,883
Originated Loans | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(467)	(641)	$ (664)
Originated Loans | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	39,585	56,585
Originated Loans | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	15,006
Originated Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	15,546	15,553
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	424,744	379,644
Allowance for loan losses	(769)	(485)
Acquired Loans | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(526)	(183)
Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	211,913	157,084
Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	51,337	56,426
Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	15,131	7,826
Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	14,943	6,879
Acquired Loans | Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(27)	(32)
Acquired Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	44,004	38,909
Acquired Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	17,063	18,986
Acquired Loans | Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(163)	(205)
Acquired Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	67,713	88,873
Acquired Loans | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(53)	(65)
Acquired Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	2,640	4,661
1 to 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,136,516	963,958
1 to 5 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	498,073	345,900
1 to 5 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	73,510	77,796
1 to 5 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	85,410	69,235
1 to 5 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	82,170	22,100
1 to 5 | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	126,835	108,633
1 to 5 | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	35,166	33,138
1 to 5 | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	169,553	202,742
1 to 5 | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	8,407	12,883
1 to 5 | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	39,339	56,371
1 to 5 | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	15,006
1 to 5 | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	18,053	20,154
1 to 5 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	744,768	613,335
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	301,381	200,226
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	31,129	27,581
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	71,877	61,574
1 to 5 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	67,989	15,812
1 to 5 | Originated Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	85,248	73,412
1 to 5 | Originated Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	19,545	16,494
1 to 5 | Originated Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	104,428	118,461
1 to 5 | Originated Loans | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	8,407	12,883
1 to 5 | Originated Loans | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	39,339	56,371
1 to 5 | Originated Loans | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	15,006
1 to 5 | Originated Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	15,425	15,515
1 to 5 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	391,748	350,623
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	196,692	145,674
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	42,381	50,215
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	13,533	7,661
1 to 5 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	14,181	6,288
1 to 5 | Acquired Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	41,587	35,221
1 to 5 | Acquired Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	15,621	16,644
1 to 5 | Acquired Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	65,125	84,281
1 to 5 | Acquired Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	2,628	4,639
6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	10,856	11,696
6 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	6,350	6,005
6 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,363	987
6 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	183
6 | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,955	1,444
6 | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	752	255
6 | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	436	2,822
6 | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	2,520	1,660
6 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	266	197
6 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	829	987
6 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Originated Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,023	106
6 | Originated Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	402	205
6 | Originated Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	165
6 | Originated Loans | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Originated Loans | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Originated Loans | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Originated Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	8,336	10,036
6 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	6,084	5,808
6 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	534	0
6 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
6 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	183
6 | Acquired Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	932	1,338
6 | Acquired Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	350	50
6 | Acquired Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	436	2,657
6 | Acquired Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	39,892	23,779
7 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	10,036	6,054
7 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	10,490	7,232
7 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,598	165
7 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	4,240	408
7 | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	4,944	2,350
7 | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,862	2,934
7 | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	6,343	4,362
7 | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
7 | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	246	214
7 | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
7 | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	133	60
7 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	15,232	4,794
7 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	899	452
7 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	2,068	1,021
7 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
7 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	3,478	0
7 | Originated Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	3,459	0
7 | Originated Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	770	642
7 | Originated Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	4,191	2,427
7 | Originated Loans | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
7 | Originated Loans | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	246	214
7 | Originated Loans | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
7 | Originated Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	121	38
7 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	24,660	18,985
7 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	9,137	5,602
7 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	8,422	6,211
7 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,598	165
7 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	762	408
7 | Acquired Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,485	2,350
7 | Acquired Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,092	2,292
7 | Acquired Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	2,152	1,935
7 | Acquired Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	12	22
8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Originated Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
8 | Acquired Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Residential real estate: | Purchased HELOC loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Consumer non-real estate: | Originated indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Consumer non-real estate: | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Originated Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Multi-family real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Commercial/Agricultural real estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Commercial/Agricultural non-real estate: | Commercial non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Commercial/Agricultural non-real estate: | Agricultural non-real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Residential real estate: | One to four family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
9 | Acquired Loans | Consumer non-real estate: | Other Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 0	$ 0

Loans, Allowance for Loan Los_5

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Financing Receivables To Related Party (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance—beginning of period	$ 11,104	$ 20,367	$ 20,367	$ 11,104	$ 234
New loan originations	12	10,243
Repayments	(124)	(980)
Acquired previously originated director loans	10,982	0
Balance—end of period	$ 11,104	$ 20,367
Available and unused lines of credit			$ 7,017	$ 37

Loans, Allowance for Loan Los_6

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Allowance for Loans by Loan Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Allowance for Loan Losses:
Beginning balance		$ 7,604
Provision	$ 950	3,525	$ 1,300
Ending balance	7,604	10,320
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	227	956
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	7,377	9,364
Loans Receivable:
Ending balance of originated loans	999,433	1,187,264
Ending balance: individually evaluated for impairment	22,518	63,196
Ending balance: collectively evaluated for impairment	976,915	1,124,068
Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance		4,202
Ending balance	4,202	6,731
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	25	495
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	4,177	6,236
Loans Receivable:
Ending balance of originated loans	536,065	773,240
Ending balance: individually evaluated for impairment	11,722	42,658
Ending balance: collectively evaluated for impairment	524,343	730,582
Commercial/Agricultural non-real estate:
Allowance for Loan Losses:
Beginning balance		1,290
Ending balance	1,290	1,670
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	9	312
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,281	1,358
Loans Receivable:
Ending balance of originated loans	148,753	171,514
Ending balance: individually evaluated for impairment	2,770	9,966
Ending balance: collectively evaluated for impairment	145,983	161,548
Residential real estate:
Allowance for Loan Losses:
Beginning balance		1,253
Ending balance	1,253	1,042
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	156	136
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,097	906
Loans Receivable:
Ending balance of originated loans	222,809	184,739
Ending balance: individually evaluated for impairment	7,653	10,126
Ending balance: collectively evaluated for impairment	215,156	174,613
Consumer non-real estate:
Allowance for Loan Losses:
Beginning balance		706
Ending balance	706	520
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	37	13
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	669	507
Loans Receivable:
Ending balance of originated loans	91,806	57,771
Ending balance: individually evaluated for impairment	373	446
Ending balance: collectively evaluated for impairment	91,433	57,325
Unallocated
Allowance for Loan Losses:
Beginning balance		153
Ending balance	153	357
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	153	357
Loans Receivable:
Ending balance of originated loans	0	0
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	0	0
Originated Loans
Allowance for Loan Losses:
Beginning balance	6,297	7,119
Charge-offs	(89)	(732)
Recoveries	22	84
Provision	889	3,080
Ending balance	7,119	9,551	6,297
Loans Receivable:
Ending balance of originated loans	619,789	762,520
Originated Loans | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance	3,276	4,019
Charge-offs	0	(355)
Recoveries	0	0
Provision	743	2,541
Ending balance	4,019	6,205	3,276
Loans Receivable:
Ending balance of originated loans	307,849	479,916
Originated Loans | Commercial/Agricultural non-real estate:
Allowance for Loan Losses:
Beginning balance	1,040	1,258
Charge-offs	0	0
Recoveries	0	0
Provision	218	385
Ending balance	1,258	1,643	1,040
Loans Receivable:
Ending balance of originated loans	90,859	110,447
Originated Loans | Residential real estate:
Allowance for Loan Losses:
Beginning balance	1,035	1,048
Charge-offs	(11)	(120)
Recoveries	0	0
Provision	24	(49)
Ending balance	1,048	879	1,035
Loans Receivable:
Ending balance of originated loans	133,936	117,026
Originated Loans | Consumer non-real estate:
Allowance for Loan Losses:
Beginning balance	664	641
Charge-offs	(78)	(257)
Recoveries	22	84
Provision	33	(1)
Ending balance	641	467	664
Loans Receivable:
Ending balance of originated loans	87,145	55,131
Originated Loans | Unallocated
Allowance for Loan Losses:
Beginning balance	282	153
Charge-offs	0	0
Recoveries	0	0
Provision	(129)	204
Ending balance	153	357	282
Loans Receivable:
Ending balance of originated loans	0	0
Accountable for under ASC 310-30 (PCI loans)
Allowance for Loan Losses:
Beginning balance		0
Ending balance	0	0
Loans Receivable:
Ending balance of originated loans	28,939	38,268
Accountable for under ASC 310-30 (PCI loans) | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance		0
Ending balance	0	0
Loans Receivable:
Ending balance of originated loans	19,887	31,408
Accountable for under ASC 310-30 (PCI loans) | Commercial/Agricultural non-real estate:
Allowance for Loan Losses:
Beginning balance		0
Ending balance	0	0
Loans Receivable:
Ending balance of originated loans	6,048	4,666
Accountable for under ASC 310-30 (PCI loans) | Residential real estate:
Allowance for Loan Losses:
Beginning balance		0
Ending balance	0	0
Loans Receivable:
Ending balance of originated loans	3,004	2,194
Accountable for under ASC 310-30 (PCI loans) | Consumer non-real estate:
Allowance for Loan Losses:
Beginning balance		0
Ending balance	0	0
Loans Receivable:
Ending balance of originated loans	0	0
Accountable for under ASC 310-30 (PCI loans) | Unallocated
Allowance for Loan Losses:
Beginning balance		0
Ending balance	0	0
Loans Receivable:
Ending balance of originated loans	0	0
Other Acquired Loans
Allowance for Loan Losses:
Beginning balance	451	485
Charge-offs	(33)	(179)
Recoveries	6	18
Provision	61	445
Ending balance	485	769	451
Loans Receivable:
Ending balance of originated loans	350,705	386,476
Other Acquired Loans | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance	168	183
Charge-offs	0	(26)
Recoveries	0	3
Provision	15	366
Ending balance	183	526	168
Loans Receivable:
Ending balance of originated loans	208,329	261,916
Other Acquired Loans | Commercial/Agricultural non-real estate:
Allowance for Loan Losses:
Beginning balance	29	32
Charge-offs	0	0
Recoveries	0	0
Provision	3	(5)
Ending balance	32	27	29
Loans Receivable:
Ending balance of originated loans	51,846	56,401
Other Acquired Loans | Residential real estate:
Allowance for Loan Losses:
Beginning balance	169	205
Charge-offs	(32)	(120)
Recoveries	4	5
Provision	64	73
Ending balance	205	163	169
Loans Receivable:
Ending balance of originated loans	85,869	65,519
Other Acquired Loans | Consumer non-real estate:
Allowance for Loan Losses:
Beginning balance	85	65
Charge-offs	(1)	(33)
Recoveries	2	10
Provision	(21)	11
Ending balance	65	53	85
Loans Receivable:
Ending balance of originated loans	4,661	2,640
Other Acquired Loans | Unallocated
Allowance for Loan Losses:
Beginning balance	0	0
Charge-offs	0	0
Recoveries	0	0
Provision	0	0
Ending balance	0	0	$ 0
Loans Receivable:
Ending balance of originated loans	0	0
Acquired Loans
Allowance for Loan Losses:
Beginning balance		485
Ending balance	485	769
Loans Receivable:
Ending balance of originated loans		415,253
Acquired Loans | Commercial/Agricultural real estate:
Allowance for Loan Losses:
Beginning balance		183
Ending balance	183	526
Acquired Loans | Commercial/Agricultural non-real estate:
Allowance for Loan Losses:
Beginning balance		32
Ending balance	32	27
Acquired Loans | Residential real estate:
Allowance for Loan Losses:
Beginning balance		205
Ending balance	205	163
Acquired Loans | Consumer non-real estate:
Allowance for Loan Losses:
Beginning balance		65
Ending balance	65	53
Acquired Loans | Unallocated
Allowance for Loan Losses:
Beginning balance		0
Ending balance	$ 0	$ 0

Loans, Allowance for Loan Los_7

Loans, Allowance for Loan Losses and Impaired Loans - Additional Information (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)TDRContractloan	Dec. 31, 2019USD ($)TDRContractloan	Sep. 30, 2018USD ($)TDRContract
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 999,433	$ 1,187,264
Total impaired loans	47,334	63,196
Recorded Investment	$ 8,722	$ 12,594
Number of Modifications | TDR	7	44	36
Pre-Modification Outstanding Recorded Investment	$ 866	$ 7,992	$ 5,100
Available line of credit loan, amount	$ 4	$ 12
Number of delinquent TDR | TDR	0	2
Recorded investment in delinquent TDR		$ 101
Subsequent default, number of contracts	19	30
Nonperforming loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due, minimum period	90 days	90 days	90 days
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 23,779	$ 39,892
Recorded Investment	13,796	18,624
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	619,789	762,520
Recorded Investment	$ 8,722	$ 12,594
Number of Modifications | loan	83	93
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 4,794	$ 15,232
Originated Loans | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	6,055	5,370
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	379,644	424,744
Recorded Investment	24,816	$ 31,978
Number of Modifications | TDR		2
Pre-Modification Outstanding Recorded Investment		$ 139
Non-accretable yield on purchased credit impaired loans	4,123	6,290
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	18,985	24,660
Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total impaired loans	$ 373	$ 446
Number of Modifications | Contract	0	1	1
Pre-Modification Outstanding Recorded Investment	$ 0	$ 2	$ 4
Subsequent default, number of contracts	0	0
Consumer non-real estate: | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 99	$ 68
Number of Modifications | loan	13	7
Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total impaired loans	$ 10,205	$ 10,126
Number of Modifications | Contract	4	14	14
Pre-Modification Outstanding Recorded Investment	$ 240	$ 1,035	$ 1,058
Number of loans, foreclosure | loan		7
Loans in process of foreclosure		$ 271
Subsequent default, number of contracts	7	3
Residential real estate: | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 4,103	$ 3,589
Number of Modifications | loan	41	43
Residential real estate: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan servicing fee, basis points		0.40%
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loans, foreclosure | loan		8
Loans in process of foreclosure		$ 3,941
Purchased indirect paper | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 15,006	0
Purchased indirect paper | Consumer non-real estate: | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	0	0
Purchased indirect paper | Consumer non-real estate: | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	15,006	0
Purchased indirect paper | Consumer non-real estate: | Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 0	$ 0
Troubled Debt Restructuring, Default During Year
Accounts, Notes, Loans and Financing Receivable [Line Items]
Subsequent default, number of contracts | Contract		13

Loans, Allowance for Loan Los_8

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Loans receivable
Ending balance of originated loans	$ 1,187,264	$ 999,433
Performing loans
Loans receivable
TDR loans	5,370	6,055
Other loans	1,161,734	985,288
Ending balance of originated loans	1,167,104	991,343
Nonperforming loans
Loans receivable
TDR loans	7,224	2,667
Other loans	12,936	5,423
Ending balance of originated loans	20,160	8,090
Commercial/Agricultural real estate:
Loans receivable
Ending balance of originated loans	773,240	536,065
Commercial/Agricultural real estate: | Performing loans
Loans receivable
TDR loans	1,730	2,209
Other loans	758,237	531,030
Ending balance of originated loans	759,967	533,239
Commercial/Agricultural real estate: | Nonperforming loans
Loans receivable
TDR loans	4,868	577
Other loans	8,405	2,249
Ending balance of originated loans	13,273	2,826
Commercial/Agricultural non-real estate:
Loans receivable
Ending balance of originated loans	171,514	148,753
Commercial/Agricultural non-real estate: | Performing loans
Loans receivable
TDR loans	366	428
Other loans	167,596	146,249
Ending balance of originated loans	167,962	146,677
Commercial/Agricultural non-real estate: | Nonperforming loans
Loans receivable
TDR loans	1,973	1,305
Other loans	1,579	771
Ending balance of originated loans	3,552	2,076
Residential real estate:
Loans receivable
Ending balance of originated loans	184,739	222,809
Residential real estate: | Performing loans
Loans receivable
TDR loans	3,206	3,319
Other loans	178,415	216,636
Ending balance of originated loans	181,621	219,955
Residential real estate: | Nonperforming loans
Loans receivable
TDR loans	383	785
Other loans	2,735	2,069
Ending balance of originated loans	3,118	2,854
Consumer non-real estate:
Loans receivable
Ending balance of originated loans	57,771	91,806
Consumer non-real estate: | Performing loans
Loans receivable
TDR loans	68	99
Other loans	57,486	91,373
Ending balance of originated loans	57,554	91,472
Consumer non-real estate: | Nonperforming loans
Loans receivable
TDR loans	0	0
Other loans	217	334
Ending balance of originated loans	$ 217	$ 334

Loans, Allowance for Loan Los_9

Loans, Allowance for Loan Losses and Impaired Loans - Past Due Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	$ 14,510	$ 11,959
Nonaccrual Loans	19,056	7,354
Total Past Due Accruing and Nonaccrual Loans	33,566	19,313
Current	1,153,698	980,120
Total Loans	1,187,264	999,433
30-59 Days Past Due and Accruing
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	10,440	8,168
60-89 Days Past Due and Accruing
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	2,966	3,055
Greater Than 89 Days Past Due and Accruing
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	1,104	736
Commercial/Agricultural real estate: | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	3,651	1,932
Nonaccrual Loans	4,214	745
Total Past Due Accruing and Nonaccrual Loans	7,865	2,677
Current	506,594	355,282
Total Loans	514,459	357,959
Commercial/Agricultural real estate: | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	509	1,360
Nonaccrual Loans	7,568	2,019
Total Past Due Accruing and Nonaccrual Loans	8,077	3,379
Current	77,286	82,636
Total Loans	85,363	86,015
Commercial/Agricultural real estate: | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Nonaccrual Loans	1,449	0
Total Past Due Accruing and Nonaccrual Loans	1,449	0
Current	85,559	69,400
Total Loans	87,008	69,400
Commercial/Agricultural real estate: | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	436	701
Nonaccrual Loans	42	63
Total Past Due Accruing and Nonaccrual Loans	478	764
Current	85,932	21,927
Total Loans	86,410	22,691
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	2,804	1,060
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	509	1,360
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural real estate: | 30-59 Days Past Due and Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	436	526
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	847	872
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural real estate: | 60-89 Days Past Due and Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	175
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural real estate: | Greater Than 89 Days Past Due and Accruing | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural non-real estate: | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	1,024	469
Nonaccrual Loans	1,850	1,314
Total Past Due Accruing and Nonaccrual Loans	2,874	1,783
Current	130,860	110,644
Total Loans	133,734	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 Accruing	122	468
Nonaccrual Loans	1,702	762
Total Past Due Accruing and Nonaccrual Loans	1,824	1,230
Current	35,956	35,097
Total Loans	37,780	36,327
Commercial/Agricultural non-real estate: | 30-59 Days Past Due and Accruing | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	1,024	399
Commercial/Agricultural non-real estate: | 30-59 Days Past Due and Accruing | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	73	428
Commercial/Agricultural non-real estate: | 60-89 Days Past Due and Accruing | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	70
Commercial/Agricultural non-real estate: | 60-89 Days Past Due and Accruing | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	49	40
Commercial/Agricultural non-real estate: | Greater Than 89 Days Past Due and Accruing | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Commercial/Agricultural non-real estate: | Greater Than 89 Days Past Due and Accruing | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	0
Residential real estate: | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	7,175	4,116
Nonaccrual Loans	2,063	2,331
Total Past Due Accruing and Nonaccrual Loans	9,238	6,447
Current	167,094	203,479
Total Loans	176,332	209,926
Residential real estate: | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	1,078	1,443
Nonaccrual Loans	0	0
Total Past Due Accruing and Nonaccrual Loans	1,078	1,443
Current	7,329	11,440
Total Loans	8,407	12,883
Residential real estate: | 30-59 Days Past Due and Accruing | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	4,929	2,784
Residential real estate: | 30-59 Days Past Due and Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	293	820
Residential real estate: | 60-89 Days Past Due and Accruing | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	1,597	861
Residential real estate: | 60-89 Days Past Due and Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	378	572
Residential real estate: | Greater Than 89 Days Past Due and Accruing | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	649	471
Residential real estate: | Greater Than 89 Days Past Due and Accruing | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	407	51
Consumer non-real estate: | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	240	484
Nonaccrual Loans	137	106
Total Past Due Accruing and Nonaccrual Loans	377	590
Current	39,208	55,995
Total Loans	39,585	56,585
Consumer non-real estate: | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due 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 Accruing	275	289
Nonaccrual Loans	31	14
Total Past Due Accruing and Nonaccrual Loans	306	303
Current	17,880	19,911
Total Loans	18,186	20,214
Consumer non-real estate: | 30-59 Days Past Due and Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	168	272
Consumer non-real estate: | 30-59 Days Past Due and Accruing | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	340
Consumer non-real estate: | 30-59 Days Past Due and Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	204	179
Consumer non-real estate: | 60-89 Days Past Due and Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	52	167
Consumer non-real estate: | 60-89 Days Past Due and Accruing | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	200
Consumer non-real estate: | 60-89 Days Past Due and Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	43	98
Consumer non-real estate: | Greater Than 89 Days Past Due and Accruing | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	20	45
Consumer non-real estate: | Greater Than 89 Days Past Due and Accruing | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	0	157
Consumer non-real estate: | Greater Than 89 Days Past Due and Accruing | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due Accruing	$ 28	$ 12

Loans, Allowance for Loan Lo_10

Loans, Allowance for Loan Losses and Impaired Loans - Impaired Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 44,849	$ 59,065
With an allowance recorded, Recorded investment	2,485	4,131
Recorded investment, Total	47,334	63,196
With no related allowance recorded, unpaid principal balance	44,849	59,065
With an allowance recorded, unpaid principal balance	2,485	4,131
Unpaid principal balance, Total	47,334	63,196
Impaired Financing Receivable, Related Allowance	227	956
With no related allowance recorded, Average recorded investment	32,336	51,957
With an allowance recorded, Average recorded investment	2,327	3,308
Average recorded investment, Total	34,663	55,265
With no related allowance recorded, Interest income recognized	501	952
With an allowance recorded, Interest income recognized	19	22
Interest income recognized, Total	520	974
Commercial/Agricultural real estate:
Bank impaired loans
With no related allowance recorded, Recorded investment	28,850	40,514
With an allowance recorded, Recorded investment	979	2,143
Recorded investment, Total	29,829	42,657
With no related allowance recorded, unpaid principal balance	28,850	40,514
With an allowance recorded, unpaid principal balance	979	2,143
Unpaid principal balance, Total	29,829	42,657
Impaired Financing Receivable, Related Allowance	25	495
With no related allowance recorded, Average recorded investment	19,673	24,693
With an allowance recorded, Average recorded investment	820	1,738
Average recorded investment, Total	20,493	26,431
With no related allowance recorded, Interest income recognized	304	699
With an allowance recorded, Interest income recognized	0	4
Interest income recognized, Total	304	703
Commercial/Agricultural non-real estate:
Bank impaired loans
With no related allowance recorded, Recorded investment	6,900	9,477
With an allowance recorded, Recorded investment	27	490
Recorded investment, Total	6,927	9,967
With no related allowance recorded, unpaid principal balance	6,900	9,477
With an allowance recorded, unpaid principal balance	27	490
Unpaid principal balance, Total	6,927	9,967
Impaired Financing Receivable, Related Allowance	9	312
With no related allowance recorded, Average recorded investment	4,522	19,163
With an allowance recorded, Average recorded investment	73	734
Average recorded investment, Total	4,595	19,897
With no related allowance recorded, Interest income recognized	105	119
With an allowance recorded, Interest income recognized	1	3
Interest income recognized, Total	106	122
Residential real estate:
Bank impaired loans
With no related allowance recorded, Recorded investment	8,873	8,695
With an allowance recorded, Recorded investment	1,332	1,431
Recorded investment, Total	10,205	10,126
With no related allowance recorded, unpaid principal balance	8,873	8,695
With an allowance recorded, unpaid principal balance	1,332	1,431
Unpaid principal balance, Total	10,205	10,126
Impaired Financing Receivable, Related Allowance	156	136
With no related allowance recorded, Average recorded investment	7,915	4,461
With an allowance recorded, Average recorded investment	1,280	789
Average recorded investment, Total	9,195	5,250
With no related allowance recorded, Interest income recognized	88	128
With an allowance recorded, Interest income recognized	17	15
Interest income recognized, Total	105	143
Consumer non-real estate:
Bank impaired loans
With no related allowance recorded, Recorded investment	226	379
With an allowance recorded, Recorded investment	147	67
Recorded investment, Total	373	446
With no related allowance recorded, unpaid principal balance	226	379
With an allowance recorded, unpaid principal balance	147	67
Unpaid principal balance, Total	373	446
Impaired Financing Receivable, Related Allowance	37	13
With no related allowance recorded, Average recorded investment	226	3,640
With an allowance recorded, Average recorded investment	154	47
Average recorded investment, Total	380	3,687
With no related allowance recorded, Interest income recognized	4	6
With an allowance recorded, Interest income recognized	1	0
Interest income recognized, Total	$ 5	$ 6

Loans, Allowance for Loan Lo_11

Loans, Allowance for Loan Losses and Impaired Loans - Troubled Debt Restructuring, Loans by Accrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Accrual status	$ 5,396	$ 6,055
Non-accrual status	7,198	2,667
Total	$ 12,594	$ 8,722

Loans, Allowance for Loan Lo_12

Loans, Allowance for Loan Losses and Impaired Loans - Troubled Debt Restructurings on Financing Receivables (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)TDRContract	Dec. 31, 2019USD ($)TDRContract	Sep. 30, 2018USD ($)TDRContract
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | TDR	7	44	36
Pre-Modification Outstanding Recorded Investment	$ 866	$ 7,992	$ 5,100
Post-Modification Outstanding Recorded Investment	866	7,992	5,100
Specific Reserve	$ 0	$ 458,054	$ 41
Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | Contract	2	18	12
Pre-Modification Outstanding Recorded Investment	$ 602	$ 5,411	$ 1,906
Post-Modification Outstanding Recorded Investment	602	5,411	1,906
Specific Reserve	$ 0	$ 317,867	$ 5
Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | Contract	1	11	9
Pre-Modification Outstanding Recorded Investment	$ 24	$ 1,544	$ 2,132
Post-Modification Outstanding Recorded Investment	24	1,544	2,132
Specific Reserve	$ 0	$ 98,152	$ 0
Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | Contract	4	14	14
Pre-Modification Outstanding Recorded Investment	$ 240	$ 1,035	$ 1,058
Post-Modification Outstanding Recorded Investment	240	1,035	1,058
Specific Reserve	$ 0	$ 42,035	$ 36
Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Contracts | Contract	0	1	1
Pre-Modification Outstanding Recorded Investment	$ 0	$ 2	$ 4
Post-Modification Outstanding Recorded Investment	0	2	4
Specific Reserve	0	0	0
Modified Rate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	264	3,037	1,946
Modified Rate | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	2,028	377
Modified Rate | Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	24	184	714
Modified Rate | Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	240	823	851
Modified Rate | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	2	4
Modified Payment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	581	523	1,217
Modified Payment | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	581	159	410
Modified Payment | Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	364	807
Modified Payment | Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0	0
Modified Payment | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0	0
Modified Under- writing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	4,432	1,403
Modified Under- writing | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	3,224	780
Modified Under- writing | Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	996	611
Modified Under- writing | Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	212	12
Modified Under- writing | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0	0
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	21	0	534
Other | Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	21	0	339
Other | Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0	0
Other | Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	0	0	195
Other | Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan restructuring	$ 0	$ 0	$ 0

Loans, Allowance for Loan Lo_13

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Loans by Loan Class Modified in a Troubled Debt Restructuring (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)TDRContractloan	Dec. 31, 2019USD ($)TDRContractloan	Sep. 30, 2018TDRContract
Troubled Debt Restructuring
Number of Modifications | TDR	7	44	36
Recorded Investment	$ 8,722	$ 12,594
Commercial/Agricultural real estate:
Troubled Debt Restructuring
Number of Modifications | Contract	2	18	12
Commercial/Agricultural non-real estate:
Troubled Debt Restructuring
Number of Modifications | Contract	1	11	9
Residential real estate:
Troubled Debt Restructuring
Number of Modifications | Contract	4	14	14
Consumer non-real estate:
Troubled Debt Restructuring
Number of Modifications | Contract	0	1	1
Originated Loans
Troubled Debt Restructuring
Number of Modifications | loan	83	93
Recorded Investment	$ 8,722	$ 12,594
Originated Loans | Commercial/Agricultural real estate:
Troubled Debt Restructuring
Number of Modifications | loan	19	27
Recorded Investment	$ 2,787	$ 6,599
Originated Loans | Commercial/Agricultural non-real estate:
Troubled Debt Restructuring
Number of Modifications | loan	10	16
Recorded Investment	$ 1,733	$ 2,338
Originated Loans | Residential real estate:
Troubled Debt Restructuring
Number of Modifications | loan	41	43
Recorded Investment	$ 4,103	$ 3,589
Originated Loans | Consumer non-real estate:
Troubled Debt Restructuring
Number of Modifications | loan	13	7
Recorded Investment	$ 99	$ 68

Loans, Allowance for Loan Lo_14

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Restructured Loans In Default (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)Contract	Dec. 31, 2019USD ($)loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications	19	30
Recorded Investment	$ 2,667	$ 7,198
Commercial/Agricultural real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications	4	13
Recorded Investment	$ 577	$ 4,868
Commercial/Agricultural non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications	8	14
Recorded Investment	$ 1,305	$ 1,973
Residential real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications	7	3
Recorded Investment	$ 785	$ 357
Consumer non-real estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications	0	0
Recorded Investment	$ 0	$ 0

Loans, Allowance for Loan Lo_15

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Acquired Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,187,264	$ 999,433
Carrying amount	1,187,264	999,433
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	424,744	$ 379,644
Carrying amount	415,253
Receivables Acquired with Deteriorated Credit Quality
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	38,268
Carrying amount	31,978
Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	386,476
Carrying amount	$ 383,275

Loans, Allowance for Loan Lo_16

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Accretable Yield (Details) - Acquired Loans - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 2,325	$ 3,163	$ 2,893
Acquisitions	1,020	814	0
Reclass from non-accretable difference	0	80	0
Accretion	(182)	(856)	(568)
Balance at end of period	$ 3,163	$ 3,201	$ 2,325

Loans, Allowance for Loan Lo_17

Loans, Allowance for Loan Losses and Impaired Loans - Schedule of Purchased Loans, Impaired and Non-Impaired (Details) - Acquired Loans - USD ($) $ in Thousands	Jul. 01, 2019	Oct. 19, 2018
F. & M. Bancorp. of Tomah, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition	$ 130,274
Non-accretable difference (expected losses and foregone interest)	(2,728)
Cash flows expected to be collected at acquisition	127,546
Accretable yield	(814)
Fair value of acquired loans at acquisition	126,732
F. & M. Bancorp. of Tomah, Inc. | Performing loans
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
F. & M. Bancorp. of Tomah, Inc. | Receivables Acquired with 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)	(2,728)
Cash flows expected to be collected at acquisition	15,627
Accretable yield	0
Fair value of acquired loans at acquisition	$ 15,627
United Bank
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition		$ 203,583
Non-accretable difference (expected losses and foregone interest)		(2,704)
Cash flows expected to be collected at acquisition		200,879
Accretable yield		(1,020)
Fair value of acquired loans at acquisition		199,859
United Bank | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition		183,317
Non-accretable difference (expected losses and foregone interest)		0
Cash flows expected to be collected at acquisition		183,317
Accretable yield		(1,020)
Fair value of acquired loans at acquisition		182,297
United Bank | Receivables Acquired with Deteriorated Credit Quality
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition		20,266
Non-accretable difference (expected losses and foregone interest)		(2,704)
Cash flows expected to be collected at acquisition		17,562
Accretable yield		0
Fair value of acquired loans at acquisition		$ 17,562

Mortgage Servicing Rights - Add

Mortgage Servicing Rights - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,195,702	$ 1,007,512
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	524,715	518,476	$ 281,289
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 2,868	$ 3,182

Mortgage Servicing Rights - Rol

Mortgage Servicing Rights - Rollforward of Rights (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Mortgage servicing assets, net; beginning of period		$ 4,486
Increase in MSR assets resulting from transfers of financial assets	$ (100)	(904)	$ (289)
Amortization of mortgage servicing rights	(175)	(1,108)	(335)
Mortgage servicing assets, net; end of period	4,486	4,282
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Additions	0	(259)	0
Recoveries	0	0	0
Write-downs	0	0	0
Mortgage servicing rights
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Mortgage servicing assets, net; beginning of period	1,840	4,486	1,886
MSR asset acquired	2,721	0	0
Increase in MSR assets resulting from transfers of financial assets	100	904	289
Amortization of mortgage servicing rights	(175)	(849)	(335)
Mortgage servicing assets, net; end of period	4,486	4,541	1,840
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Balance at beginning of period	0	0	0
Balance at end of period	0	(259)	0
Fair value of MSR asset; end of period	5,214	4,309	2,669
Mortgage servicing assets, net; end of period	4,486	4,282	1,840
Residential mortgage loans serviced for others	$ 518,476	$ 524,715	$ 281,289
Net book value of MSR asset to loans serviced for others	0.87%	0.82%	0.65%

Mortgage Servicing Rights - Amo

Mortgage Servicing Rights - Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Acquired Finite-Lived Intangible Assets [Line Items]
2020	$ 1,648
2021	1,648
2022	1,501
2023	806
2024	767
After 2024	1,217
Total	7,587	$ 7,501	$ 4,805
Mortgage servicing rights
Acquired Finite-Lived Intangible Assets [Line Items]
2020	987
2021	841
2022	696
2023	557
2024	418
After 2024	783
Total	$ 4,282

Office Properties and Equipme_3

Office Properties and Equipment - Office Properties and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Office Properties and Equipment
Office properties and equipment, gross	$ 26,843	$ 19,287	$ 15,541
Less--Accumulated depreciation	(5,737)	(5,774)	(5,507)
Office properties and equipment, net	21,106	13,513	10,034
Land
Office Properties and Equipment
Office properties and equipment, gross	4,361	2,335	1,369
Buildings
Office Properties and Equipment
Office properties and equipment, gross	15,781	11,026	8,838
Furniture, equipment and vehicles
Office Properties and Equipment
Office properties and equipment, gross	$ 6,701	$ 5,926	$ 5,334

Office Properties and Equipme_4

Office Properties and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 313	$ 1,564	$ 1,054

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Goodwill [Roll Forward]
Balance at beginning of period	$ 10,444	$ 31,474	$ 10,444
Balance at end of period	31,474	31,498	10,444
F. & M. Bancorp. of Tomah, Inc.
Goodwill [Roll Forward]
WFC acquisition	0	24	0
Balance at end of period		24
United Bank
Goodwill [Roll Forward]
WFC acquisition	$ 21,030	$ 0	$ 0

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 11,216	$ 12,798	$ 8,195
Accumulated amortization	(3,715)	(5,211)	(3,390)
Total	7,501	7,587	4,805
Additions during the year	3,021	1,582	0
Amortization during the period	325	1,496	$ 644
United Bank | Core deposit intangible
Finite-Lived Intangible Assets [Line Items]
Additions during the year	$ 3,021	$ 1,582

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 1,648
2021	1,648
2022	1,501
2023	806
2024	767
After 2024	1,217
Total	$ 7,587	$ 7,501	$ 4,805

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) - lease	Dec. 31, 2019	Jan. 01, 2019
Lessee, Lease, Description [Line Items]
Operating lease renewal term	5 years
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	6 years 7 months 17 days
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	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 824
Operating leases	0
Operating lease right-of-use assets	2,787
Operating lease liabilities	$ 2,845	$ 5,000
Weighted average remaining lease term in years; operating leases	6 years 7 months 17 days
Weighted average discount rate; operating leases	3.07%

LEASES (Maturities of Operating

LEASES (Maturities of Operating Lease Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Operating leases
2020	$ 611
2021	473
2022	437
2023	391
2024	338
Thereafter	1,168
Total lease payments	3,418
Less: effects of discounting	(573)
Operating lease liabilities	$ 2,845	$ 5,000

Deposits - Deposits by Type (De

Deposits - Deposits by Type (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Non-interest bearing demand deposits	$ 168,157	$ 155,405
Interest bearing demand deposits	223,102	169,310
Savings accounts	156,599	192,310
Money market accounts	246,430	126,021
Certificate accounts	401,414	364,466
Total deposits	1,195,702	1,007,512
Brokered deposits included above:	$ 50,377	$ 55,330

Deposits - Schedule Of Maturiti

Deposits - Schedule Of Maturities (Details) $ in Thousands	Dec. 31, 2019USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
2020	$ 237,501
2021	90,891
2022	68,527
2023	1,913
2024	2,582
After 2024	0
Total	$ 401,414

Deposits - Additional Informati

Deposits - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits held from various parties	$ 38,802	$ 3,434

Federal Home Loan Bank Advanc_3

Federal Home Loan Bank Advances And Other Borrowings - Summary of Federal Home Loan Bank Advances And Other Borrowings (Details)	Jul. 01, 2019USD ($)note	Aug. 31, 2022	Nov. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)
Summary of Federal Home Loan Bank advances
Long-term debt, gross				$ 134,460,000	$ 174,531,000
Federal Home Loan Bank advances, net				109,813,000	130,971,000
Letters of credit outstanding, amount				87,359,000	147,991,000
Banks available and unused portion of borrowing agreement				178,620,000	203,935,000
Maximum month-end amounts outstanding				109,813,000	151,530,000
Maturity Period, fixed rate			10 years
Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
FHLB, advances, maturity 2022					42,500,000
Federal Home Loan Bank Advances | Federal Home Loan Bank, 10 Year Note
Summary of Federal Home Loan Bank advances
FHLB, advances, maturity 2022			$ 5,000,000
Term Loan | Senior Notes, Variable Rate Due In June 2031
Summary of Federal Home Loan Bank advances
Debt amount						$ 10,074,000
Advances from FHLB
Summary of Federal Home Loan Bank advances
Federal Home Loan Bank advances, Maturity 2019				99,000,000	0
Federal Home Loan Bank advances, Maturity 2020				0	69,000,000
Federal Home Loan Bank advances, Maturity 2021				0	4,000,000
Federal Home Loan Bank advances, Maturity 2022				11,000,000	15,000,000
Federal Home Loan Bank advances, Maturity 2023				0	0
Federal Home Loan Bank advances, Maturity 2024				0	530,000
Federal Home Loan Bank advances, Maturity 2029				0	42,500,000
Federal Home Loan Bank, Advances, Maturities Summary				$ 110,000,000	$ 131,030,000
Weighted average interest rate				2.58%	1.74%
Unamortized discount on acquired notes				$ (187,000)	$ (59,000)
Federal Home Loan Bank advances, net				109,813,000	130,971,000
Letters of credit outstanding, amount				589,731,000	792,909,000
Senior notes | Senior Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross				10,000,000	28,856,000
Senior notes | Unamortized debt issuance costs
Summary of Federal Home Loan Bank advances
Unamortized discount on acquired notes				(353,000)	(296,000)
Senior notes | Total other borrowings
Summary of Federal Home Loan Bank advances
Long-term debt, gross				14,647,000	14,704,000
Subordinated notes | Subordinated Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross				$ 15,000,000	$ 15,000,000
Interest rate, stated percentage					6.75%
Debt instrument, term					5 years
Minimum | Advances from FHLB
Summary of Federal Home Loan Bank advances
Range of Stated Rates, 2019				2.49%	0.00%
Range of Stated Rates, 2020				0.00%	1.67%
Range of Stated Rates, 2021				0.00%	1.85%
Range of Stated Rates, 2022				2.45%	2.34%
Range of Stated Rates, 2023				0.00%	0.00%
Range of Stated Rates, 2024				0.00%	0.00%
Range of Stated Rates, 2029				0.00%	1.00%
Minimum | Senior notes | Senior Notes
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage				4.50%	4.00%
Minimum | Subordinated notes | Subordinated Notes
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage				6.75%	6.75%
Maximum | Advances from FHLB
Summary of Federal Home Loan Bank advances
Range of Stated Rates, 2019				2.61%	0.00%
Range of Stated Rates, 2020				0.00%	2.05%
Range of Stated Rates, 2021				0.00%	2.16%
Range of Stated Rates, 2022				2.45%	2.45%
Range of Stated Rates, 2023				0.00%	0.00%
Range of Stated Rates, 2024				0.00%	0.00%
Range of Stated Rates, 2029				0.00%	1.13%
Maximum | Senior notes | Senior Notes
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage				4.75%	4.75%
Maximum | Subordinated notes | Subordinated Notes
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage				6.75%	6.75%
F. & M. Bancorp. of Tomah, Inc.
Summary of Federal Home Loan Bank advances
Number of Federal Home Loan Bank advances notes | note	10
Federal Home Loan Bank, Advances, fixed rate	$ 14,030,000
Long-term debt, weighted average interest rate, over time	1.97%
Maturity Period, fixed rate	18 months
United Bank | Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
Number of Federal Home Loan Bank advances notes | note	1
FHLB, advances, maturity 2022					$ 11,000,000
Interest rate					2.45%
Revolving Credit Facility | Senior Notes, Variable Rate Due In June 2031
Summary of Federal Home Loan Bank advances
Maximum borrowing capacity						$ 5,000,000
London Interbank Offered Rate (LIBOR) | Scenario, Forecast | Subordinated notes | Subordinated Notes
Summary of Federal Home Loan Bank advances
Debt instrument, basis spread on variable rate		4.90%

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances And Other Borrowings - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Banking and Thrift [Abstract]
Letters of credit outstanding, amount	$ 147,991	$ 87,359

Capital Matters - Tier 1 and Ri

Capital Matters - Tier 1 and Risk-based Capital Ratios (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 160,302	$ 126,440
Total capital (to risk weighted assets), Actual, Ratio	13.10%	12.70%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 98,174	$ 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	$ 122,718	$ 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	$ 149,982	$ 118,836
Tier 1 capital (to risk weighted assets), Actual, Ratio	12.20%	11.90%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 73,631	$ 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	$ 98,174	$ 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	$ 149,982	$ 118,836
Common equity tier 1 (to risk weighted assets), Actual, Ratio	12.20%	11.90%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 55,223	$ 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	$ 79,767	$ 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	$ 149,982	$ 118,836
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	10.40%	9.70%
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 57,834	$ 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	$ 72,293	$ 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	$ 137,259	$ 123,657
Total capital (to risk weighted assets), Actual, Ratio	11.20%	12.40%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 98,174	$ 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	$ 122,718	$ 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	$ 111,939	$ 101,053
Tier 1 capital (to risk weighted assets), Actual, Ratio	9.10%	10.20%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 73,631	$ 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	$ 98,174	$ 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	$ 111,939	$ 101,053
Common equity tier 1 (to risk weighted assets), Actual, Ratio	9.10%	10.20%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 55,223	$ 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	$ 79,767	$ 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	$ 111,939	$ 101,053
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	7.70%	8.30%
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 57,834	$ 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	$ 72,293	$ 61,220
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	5.00%	5.00%

Capital Matters - Dividends (De

Capital Matters - Dividends (Details) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Cash dividends paid (in dollars per share)	$ 0	$ 0.2	$ 0.2

Commitments and Contingencies -

Commitments and Contingencies - Off-blance sheet credit instruments (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	$ 204,683	$ 243,642
Standby letter of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	$ 3,118	$ 3,011

Commitments and Contingencies_2

Commitments and Contingencies - Additional Information (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Standby letters of credit, liability	$ 0	$ 0

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Asset Retirement Obligation Disclosure [Abstract]
Employer matching contributions	$ 126	$ 524	$ 383

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018	Mar. 27, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	108,930	78,100	121,670		146,606
Options granted (in shares)			8,000
Expiry period of unexercised nonqualified incentive stock options		15 years
Expiry period of unexercised incentive stock options		10 years
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)		181,000
Term of plan		10 years
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares)				350,000
Restricted shares | 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)		89,183
Restricted shares | 2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)		54,068
Restricted shares | 2004 Recognition And Retention Plan And 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 127	$ 470	$ 271
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of awards granted		5 years
Employee Stock Option | 2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)		0
Employee Stock Option | 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	$ 18	$ 12
Minimum | Restricted shares | 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of awards granted		2 years
Maximum | Restricted shares | 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of awards granted		5 years

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Common Stock Awards (Details) - Restricted Stock [Member] - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Number of Shares
Restricted shares outstanding, beginning of period (in shares)	52,172	75,407	42,378
Granted (in shares)	27,514	12,847	33,230
Vested (in shares)	(4,279)	(32,630)	(11,589)
Forfeited (in shares)	0	(12,167)	(11,847)
Restricted shares outstanding, end of period (in shares)	75,407	43,457	52,172
Weighted Average Grant Price
Restricted shares, weighted average, beginning of period (in usd per share)	$ 13.29	$ 13.24	$ 12.07
Restricted shares granted, weighted average (in usd per share)	13.15	11.50	13.77
Restricted shares vested, weighted average (in usd per share)	13.30	12.89	13.12
Restricted shares forfeited, weighted average (in usd per share)	0	13.28	10.45
Restricted shares, weighted average, end of period (in usd per share)	$ 13.24	$ 12.76	$ 13.29

Stock-Based Compensation - Comm

Stock-Based Compensation - Common Stock Awards (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Option Shares
Outstanding at beginning or year, (in shares)	121,670	108,930	146,606
Options granted (in shares)			8,000
Exercised (in shares)	(12,740)	(28,430)	(6,042)
Forfeited or expired (in shares)		(2,400)	(26,894)
Outstanding at end of year, (in shares)	108,930	78,100	121,670
Exercisable at end of year, (in shares)	56,230	44,700	67,370
Fully vested and expected to vest, (in shares)	108,930	78,100	121,670
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding at beginning of year (usd per share)	$ 9.82	$ 10.15	$ 9.45
Weighted Average Exercise Price, Granted (usd per share)			13.60
Weighted Average Exercise Price, Exercised (usd per share)	7.04	7.12	8.11
Weighted Average Exercise Price, Forfeited or expired (usd per share)		12.38	9.31
Weighted Average Exercise Price, Outstanding at ending of year (usd per share)	10.15	11.18	9.82
Weighted Average Exercise Price, Exercisable at end of year (usd per share)	8.83	10.73	8.38
Weighted Average Exercise Price, Fully vested and expected to vest (usd per share)	$ 10.15	$ 11.18	$ 9.82
Weighted Average Remaining Contractual Term, Outstanding at end of year	5 years 9 months 26 days	6 years 6 months 18 days	5 years 5 months 23 days
Weighted Average Remaining Contractual Term, Exercisable at end of year	4 years 4 days	6 years 3 months 18 days	3 years 5 months 1 day
Options, exercisable, intrinsic value	$ 116	$ 67	$ 379
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	5 years 9 months 26 days	6 years 6 months 18 days	5 years 5 months 23 days
Options, vested and expected to vest, exercisable, aggregate intrinsic value	$ 82	$ 81	$ 508

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	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Share-based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 81	$ 130	$ 33
Cash received from options exercised	90	203	50
Tax benefit realized from options exercised	$ 0	$ 0	$ 0

Stock-Based Compensation - 20_2

Stock-Based Compensation - 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan, Assumptions (Details)	12 Months Ended
	Sep. 30, 2018
Share-based Payment Arrangement [Abstract]
Dividend yield	1.18%
Risk-free interest rate	2.40%
Weighted average expected life (years)	10 years
Expected volatility	2.30%

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Sep. 30, 2018
Current tax provision
Federal		$ 574		$ 2,535	$ 1,989
State		194		1,081	530
Current Income Tax Expense (Benefit), Total		768		3,616	2,519
Deferred tax provision (benefit)
Federal		(153)		(305)	(410)
Bank owned life insurance - Tax Act clarification		0		(300)	0
Federal deferred tax adjustment - Tax Act	$ 275	0	$ 0	0	338
State		(54)		(197)	(121)
Deferred tax provision (benefit)		(207)		(802)	(193)
Total		$ 561		$ 2,814	$ 2,326

Income Taxes - Effective Income

Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income
Tax expense at statutory rate	$ 383	$ 2,577	$ 1,619
State income taxes, net of federal	140	813	409
Bank owned life insurance - Tax Act clarification	0	(300)	0
Bank owned life insurance	0	(116)	0
Deferred tax adjustment - related to the Tax Act	0	0	338
Tax exempt interest	(44)	(153)	(198)
Other	82	(7)	158
Total	$ 561	$ 2,814	$ 2,326
Tax expense at statutory rate in percent	21.00%	21.00%	24.50%
State income taxes, net of federal in percent	7.70%	6.60%	6.20%
Bank owned life insurance - Tax Act clarification in percent	0.00%	(2.40%)	0.00%
Bank owned life insurance in percent	0.00%	0.90%	0.00%
Deferred tax adjustment - related to the Tax Act in percent	0.00%	0.00%	5.10%
Tax exempt interest in percent	(2.40%)	(1.30%)	(3.00%)
Other in percent	4.50%	(0.10%)	2.40%
Total in percent	30.80%	22.90%	35.20%

Income Taxes - Net Deferred Tax

Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Deferred tax assets:
Allowance for loan losses	$ 2,694	$ 2,091	$ 1,822
Deferred loan costs/fees	209	83	47
Director/officer compensation plans	83	143	126
Net unrealized loss on securities available for sale	179	698	1,027
Economic performance accruals	504	273	273
Other real estate	31	53	58
Deferred revenue	87	110	111
Loan Discounts	2,391	1,750	846
FHLB Advances	107	104	0
Lease Liability	768	0	0
Other	58	17	10
Deferred tax assets	7,111	5,322	4,320
Deferred tax liabilities:
Office properties and equipment	(1,574)	(971)	(742)
Federal Home Loan Bank stock	(129)	(94)	(88)
Core Deposit Intangible	(1,937)	(1,771)	(987)
Bank Owned Life Insurance	0	(282)	0
Net gain on equity securities	(456)	0	0
Prepaid expenses	(137)	(159)	(155)
Mortgage servicing rights	(1,177)	(1,234)	(496)
Leases; right of use asset	(753)	0	0
Other acquired intangibles	(111)	(96)	(152)
Deferred tax liabilities	(6,274)	(4,607)	(2,620)
Net deferred tax assets	$ 837	$ 715	$ 1,700

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended			12 Months Ended
	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Sep. 30, 2018
Income Tax Contingency [Line Items]
Goodwill, purchase accounting adjustments		$ 342,000
Discrete tax credit reduction, purchase accounting adjustments		300,000
Federal deferred tax adjustment - Tax Act	$ 275,000		$ 0	$ 0	$ 0	$ 338,000
Valuation allowance		0	0	$ 0	$ 0	0
Income tax examination, penalties and interest expense			$ 0			$ 0
F. & M. Bancorp. of Tomah, Inc.
Income Tax Contingency [Line Items]
Deferred tax liabilities, purchase accounting adjustments		342,000
United Bank
Income Tax Contingency [Line Items]
Deferred tax liabilities, purchase accounting adjustments		$ 300,000

Fair Value Accounting - (Availa

Fair Value Accounting - (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets Measured on a Recurring Basis
Securities available for sale AFS	$ 180,119	$ 146,725
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	180,119	146,725
Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0	0
U.S. government agency obligations
Assets Measured on a Recurring Basis
Securities available for sale AFS	51,805	45,298
U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS		45,298
U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Securities available for sale AFS	281	34,728
Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS		34,728
Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Mortgage-backed securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	71,331	41,350
Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS		41,350
Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Agency securities
Assets Measured on a Recurring Basis
Securities available for sale AFS		148
Agency securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Agency securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS		148
Agency securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Corporate debt securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	18,725	6,305
Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS		6,305
Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Trust preferred securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	11,123
Corporate asset based securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	26,854	18,896
Corporate asset based securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS		0
Corporate asset based securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS		18,896
Corporate asset based securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS		$ 0
Fair Value, Recurring [Member] | U.S. government agency obligations
Assets Measured on a Recurring Basis
Securities available for sale AFS	51,805
Fair Value, Recurring [Member] | U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	51,805
Fair Value, Recurring [Member] | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Securities available for sale AFS	281
Fair Value, Recurring [Member] | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	281
Fair Value, Recurring [Member] | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Mortgage-backed securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	71,331
Fair Value, Recurring [Member] | Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	71,331
Fair Value, Recurring [Member] | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Corporate debt securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	18,725
Fair Value, Recurring [Member] | Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	18,725
Fair Value, Recurring [Member] | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Corporate asset based securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	26,854
Fair Value, Recurring [Member] | Corporate asset based securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Corporate asset based securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	26,854
Fair Value, Recurring [Member] | Corporate asset based securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Trust preferred securities
Assets Measured on a Recurring Basis
Securities available for sale AFS	11,123
Fair Value, Recurring [Member] | Trust preferred securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Securities available for sale AFS	0
Fair Value, Recurring [Member] | Trust preferred securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Securities available for sale AFS	11,123
Fair Value, Recurring [Member] | Trust preferred securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Securities available for sale AFS	$ 0

Fair Value Accounting - Assets

Fair Value Accounting - Assets Measured on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets Measured on a Nonrecurring Basis
Fair Value	$ 9,900	$ 10,269
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value	0	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	9,900	10,269
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value	0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value	0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	1,460
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value	0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value	0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	4,131
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value	0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value	0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	4,309
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value		0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value		0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	1,460	2,570
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value		0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value		0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	4,131	2,485
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Fair Value		0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Fair Value		0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Fair Value	$ 4,309	$ 5,214

Fair Value Accounting - Level 3

Fair Value Accounting - Level 3 Inputs (Details) - Significant Unobservable Inputs (Level 3)	Dec. 31, 2019	Dec. 31, 2018
Foreclosed and repossessed assets, net | Measurement Input, Cost 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 | Measurement Input, Cost 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 | Measurement Input, Cost 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 | Measurement Input, Cost 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 | Measurement Input, Discount Rate | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	0.095	0.095
Mortgage servicing rights | Measurement Input, Discount Rate | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	0.125	0.125

Fair Value Accounting - Fair Va

Fair Value Accounting - Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial assets:
Securities available for sale AFS	$ 180,119	$ 146,725
Securities held to maturity HTM	2,957	4,872
Equity securities with readily determinable fair value	246	0
(Level I)
Financial assets:
Securities available for sale AFS	0	0
(Level II)
Financial assets:
Securities available for sale AFS	180,119	146,725
(Level III)
Financial assets:
Securities available for sale AFS	0	0
Carrying Amount
Financial assets:
Securities available for sale AFS	180,119	146,725
Carrying Amount | (Level I)
Financial assets:
Cash and cash equivalents	55,840	45,778
Equity securities with readily determinable fair value	246	0
Other investments	15,005	11,261
Accrued interest receivable	4,738	4,307
Financial liabilities:
Other borrowings	43,560	24,647
Other liabilities	10,010	7,359
Accrued interest payable	453	406
Carrying Amount | (Level II)
Financial assets:
Other interest-bearing deposits	4,744	7,460
Securities held to maturity HTM	2,851	4,850
Loans held for sale	5,893	1,927
Financial liabilities:
FHLB advances	130,971	109,813
Carrying Amount | (Level III)
Financial assets:
Loans receivable, net	1,167,060	984,952
Mortgage servicing rights	4,282	4,486
Financial liabilities:
Deposits	1,195,702	1,007,512
Estimated Fair Value
Financial assets:
Securities available for sale AFS	180,119	146,725
Estimated Fair Value | (Level I)
Financial assets:
Cash and cash equivalents	55,840	45,778
Equity securities with readily determinable fair value	246	0
Other investments	15,005	11,261
Accrued interest receivable	4,738	4,307
Financial liabilities:
Other borrowings	43,560	24,647
Other liabilities	10,010	7,359
Accrued interest payable	453	406
Estimated Fair Value | (Level II)
Financial assets:
Other interest-bearing deposits	4,792	6,704
Securities held to maturity HTM	2,957	4,872
Loans held for sale	5,893	1,927
Financial liabilities:
FHLB advances	131,593	109,665
Estimated Fair Value | (Level III)
Financial assets:
Loans receivable, net	1,161,660	988,072
Mortgage servicing rights	4,309	5,214
Financial liabilities:
Deposits	$ 1,192,777	$ 1,005,488

Earnings Per Share (Details)

Earnings Per Share (Details) $ / shares in Units, $ in Thousands	Sep. 28, 2018shares	Jun. 20, 2018USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares
Basic
Net income attributable to common stockholders | $			$ 1,261	$ 9,463	$ 4,283
Weighted average common shares outstanding (in shares)			10,942,920	11,114,328	5,943,891
Basic earnings per share (in dollars per share) | $ / shares			$ 0.12	$ 0.85	$ 0.72
Diluted
Net income attributable to common stockholders | $			$ 1,261	$ 9,463	$ 4,283
Weighted average common shares outstanding (in shares)			10,942,920	11,114,328	5,943,891
Add: Dilutive preferred shares impact prior to common stock conversion (in shares)			0	0	1,356,164
Add: Dilutive stock options outstanding (in shares)			24,466	6,961	35,192
Weighted average common shares outstanding (in shares)			10,967,386	11,121,289	7,335,247
Diluted earnings per share (in dollars per share) | $ / shares			$ 0.12	$ 0.85	$ 0.58
Additional common stock option shares that have not been included due to their antidilutive effect (in shares)			28,000	26,200	0
Stock redeemed (in shares)	500,000
Stock conversion ratio	10
Preferred stock converted to common stock (in shares)	5,000,000
Preferred stock, shares issued (in shares)		500,000
Sale of stock, price per share (in usd per share) | $ / shares		$ 130
Proceeds from issuance of convertible preferred stock | $		$ 65,000

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) - Component of Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Before-Tax Amount
Other comprehensive income (loss)	$ 1,193	$ 1,952	$ (3,151)
Tax Expense
Other comprehensive income (loss)	(328)	(537)	849
Net-of-Tax Amount
Other comprehensive income (loss)	865	1,415	(2,302)
Unrealized gains (losses) on securities
Before-Tax Amount
Net unrealized gains (losses) arising during the period	1,193	1,681	(3,134)
Less: reclassification adjustment for gains (losses) included in net income	0	271	(17)
Tax Expense
Net unrealized gains (losses) arising during the period	(328)	(462)	844
Less: reclassification adjustment for gains (losses) included in net income	0	(75)	5
Net-of-Tax Amount
Net unrealized gains (losses) arising during the period	865	1,219	(2,290)
Less: reclassification adjustment for gains (losses) included in net income	$ 0	$ 196	$ (12)

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss) - Changes in the Accumulated Balances (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018	Jan. 01, 2019
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance		$ 135,847	$ 138,187	$ 73,483
Current year-to-date other comprehensive income, net of tax		865	1,415	(2,302)
Ending balance		138,187	150,553	135,847
Accumulated Net Investment Gain (Loss)
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance		(2,569)	(1,704)	(267)
Reclassification of certain deferred tax effects due to adoption of ASU 2018-01				0
Current year-to-date other comprehensive income, net of tax		865	1,415	(2,302)
Ending balance		(1,704)	(334)	(2,569)
Accumulated Other Comprehensive Income (Loss)
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance		(2,706)	(1,841)	(267)
Reclassification of certain deferred tax effects due to adoption of ASU 2018-01	[1]			(137)
Current year-to-date other comprehensive income, net of tax		865	1,415	(2,302)
Ending balance		$ (1,841)	$ (471)	$ (2,706)
Accounting Standards Update 2016-01
Changes in the accumulated balances for each component of other comprehensive income
Cumulative effect of new accounting principle	[2]				$ 0
Accounting Standards Update 2016-01 | Accumulated Net Investment Gain (Loss)
Changes in the accumulated balances for each component of other comprehensive income
Cumulative effect of new accounting principle					(45)
Accounting Standards Update 2016-01 | Accumulated Other Comprehensive Income (Loss)
Changes in the accumulated balances for each component of other comprehensive income
Cumulative effect of new accounting principle	[2]				$ (45)
[1]	Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. See Note 15 - “Income Taxes” for additional information.
[2]	Amount reclassified to retained earnings due to January 1, 2019 adoption of ASU 2016-02. For further information, refer to Note 1, “Nature of Business and Summary of Significant Accounting Policies; Recent Pronouncements - Adopted”

Other Comprehensive Income (L_5

Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Tax effect	$ (561)	$ (2,814)	$ (2,326)
Net income attributable to common stockholders	1,261	9,463	4,283
Gains (losses) on available for sale securities	0	271	(17)
Accumulated Net Investment Gain (Loss) | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Sale of securities	0	271	(17)
Tax effect	0	(75)	5
Net income attributable to common stockholders	$ 0	$ 196	$ (12)

Condensed Financial Informati_3

Condensed Financial Information - Parent Company Only - Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Assets
Cash and cash equivalents	$ 55,840	$ 45,778
TOTAL ASSETS	1,531,249	1,287,924
Liabilities and Stockholders’ Equity
Other borrowings	43,560	24,647
Other liabilities	10,463	7,765
Total liabilities	1,380,696	1,149,737
Total stockholders’ equity	150,553	138,187	$ 135,847	$ 73,483
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	1,531,249	1,287,924
Citizens Community Bancorp, Inc.
Assets
Cash and cash equivalents	5,253	6,975
Investments	0	0
Other assets	332	336
Investment in subsidiary	188,594	155,970
TOTAL ASSETS	194,179	163,281
Liabilities and Stockholders’ Equity
Other borrowings	43,560	24,647
Other liabilities	66	447
Total liabilities	43,626	25,094
Total stockholders’ equity	150,553	138,187
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 194,179	$ 163,281

Condensed Financial Informati_4

Condensed Financial Information - Parent Company Only - Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Condensed Financial Statements, Captions [Line Items]
Interest expense	$ 3,007	$ 16,910	$ 8,593
Net interest income	10,040	43,513	30,303
Income before provision for income tax	1,822	12,277	6,609
Benefit for income taxes	(561)	(2,814)	(2,326)
Net income attributable to common stockholders	1,261	9,463	4,283
Citizens Community Bancorp, Inc.
Condensed Financial Statements, Captions [Line Items]
Interest income	0	0	3
Interest expense	394	2,015	1,740
Net interest income	(394)	(2,015)	(1,737)
Dividend income from bank subsidiary	0	7,350	0
Operating income	0	0	5
Operating expenses	(803)	(1,596)	(1,333)
Income before provision for income tax	(1,197)	3,739	(3,065)
Benefit for income taxes	201	904	829
Net (loss) earnings before equity in undistributed income (loss) of subsidiaries	(996)	4,643	(2,236)
Equity in undistributed income (loss) of subsidiaries	2,257	4,820	6,519
Net income attributable to common stockholders	$ 1,261	$ 9,463	$ 4,283

Condensed Financial Informati_5

Condensed Financial Information - Parent Company Only - Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income attributable to common stockholders	$ 1,261	$ 9,463	$ 4,283
Depreciation expense	313	1,564	1,054
Decrease (increase) in other assets	(156)	4,497	683
(Decrease) increase in other liabilities	733	(3,602)	1,056
Net cash provided by operating activities	3,824	12,836	10,855
Cash flows from investing activities:
Proceeds from private placement stock offering, net of issuance costs	0	0	61,265
Net capital expenditures	(590)	(6,771)	(2,955)
Net cash used in investing activities	(16,946)	(63,333)	(49,463)
Cash flows from financing activities:
Proceeds from other borrowings, net of issuance costs	0	0	9,911
Repayments of other borrowings	0	(11,000)	(15,611)
Repurchase shares of common stock	0	0	(1)
Surrender of restricted shares of common stock	(8)	(53)	(33)
Common stock options exercised	90	203	50
Cash dividends paid	0	(2,198)	(1,181)
Net cash provided by financing activities	24,406	60,559	31,425
Net increase (decrease) in cash and cash equivalents	11,284	10,062	(7,183)
Cash and cash equivalents at beginning of period	34,494	45,778	41,677
Cash and cash equivalents at end of period	45,778	55,840	34,494
Citizens Community Bancorp, Inc.
Cash flows from operating activities:
Net income attributable to common stockholders	1,261	9,463	4,283
Depreciation expense	0	12	0
Stock based compensation expense	5	18	12
Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary	(2,257)	(12,170)	(6,519)
Decrease (increase) in other assets	(44)	101	(223)
(Decrease) increase in other liabilities	77	(391)	131
Net cash provided by operating activities	(958)	(2,967)	(2,316)
Cash flows from investing activities:
Proceeds from maturities of interest bearing deposits	0	0	1,241
Proceeds from private placement stock offering, net of issuance costs	0	0	61,265
Cash consideration paid in business combination	(51,128)	(20,970)	0
Net capital expenditures	(12)	0	(50)
Net cash used in investing activities	(51,140)	(20,970)	62,456
Cash flows from financing activities:
Proceeds from other borrowings, net of issuance costs	0	29,913	9,911
Repayments of other borrowings	0	(13,000)	(15,611)
Repurchase shares of common stock	0	0	(1)
Surrender of restricted shares of common stock	(8)	(53)	(33)
Common stock options exercised	90	203	50
Dividend from bank to holding company	0	7,350	0
Cash dividends paid	0	(2,198)	(1,181)
Net cash provided by financing activities	82	22,215	(6,865)
Net increase (decrease) in cash and cash equivalents	(52,016)	(1,722)	53,275
Cash and cash equivalents at beginning of period	58,991	6,975	5,716
Cash and cash equivalents at end of period	$ 6,975	$ 5,253	$ 58,991

Uncategorized Items - czwi-2019

Label	Element	Value
Payments For Business Combination, Equity Interests Issued And Issuable, Cash Paid To Shareholders	czwi_PaymentsForBusinessCombinationEquityInterestsIssuedAndIssuableCashPaidToShareholders	$ 0
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(57,000)
Accounting Standards Update 2016-02 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (57,000)