Citizens Community Bancorp (CZWI) 10-Q 11 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 11, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Citizens Community Bancorp Inc.
Entity Central Index Key	0001367859
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		11,150,695

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 41,347	$ 55,840
Other interest-bearing deposits	4,006	4,744
Securities available for sale AFS	163,435	180,119
Securities held to maturity HTM	10,767	2,851
Equity securities with readily determinable fair value	163	246
Other investments	14,999	15,005
Loans receivable	1,180,951	1,177,380
Allowance for loan losses	(11,835)	(10,320)
Loans receivable, net	1,169,116	1,167,060
Loans held for sale	3,281	5,893
Mortgage servicing rights	3,728	4,282
Office properties and equipment, net	21,066	21,106
Accrued interest receivable	4,822	4,738
Intangible assets	7,175	7,587
Goodwill	31,498	31,498
Foreclosed and repossessed assets, net	1,432	1,460
Bank owned life insurance (BOLI)	23,205	23,063
Other assets	5,124	5,757
TOTAL ASSETS	1,505,164	1,531,249
Liabilities:
Deposits	1,180,055	1,195,702
Federal Home Loan Bank advances	123,477	130,971
Other borrowings	43,576	43,560
Other liabilities	10,123	10,463
Total liabilities	1,357,231	1,380,696
Stockholders’ Equity:
Common stock— $0.01 par value, authorized 30,000,000; 11,151,009 and 11,266,954 shares issued and outstanding, respectively	112	113
Additional paid-in capital	127,732	128,856
Retained earnings	22,690	22,517
Unearned deferred compensation	(992)	(462)
Accumulated other comprehensive loss	(1,609)	(471)
Total stockholders’ equity	147,933	150,553
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,505,164	$ 1,531,249

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, issued (in shares)	11,151,009	11,266,954
Common stock, outstanding (in shares)	11,151,009	11,266,954

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest and dividend income:
Interest and fees on loans	$ 15,459	$ 12,414
Interest on investments	1,449	1,304
Total interest and dividend income	16,908	13,718
Interest expense:
Interest on deposits	3,180	2,593
Interest on FHLB borrowed funds	508	661
Interest on other borrowed funds	549	402
Total interest expense	4,237	3,656
Net interest income before provision for loan losses	12,671	10,062
Provision for loan losses	2,000	1,225
Net interest income after provision for loan losses	10,671	8,837
Non-interest income:
Service charges on deposit accounts	560	550
Interchange income	464	338
Loan servicing income	685	554
Gain on sale of loans	780	308
Loan fees and service charges	477	128
Insurance commission income	279	184
Net gains on investment securities	73	34
Other	285	236
Total non-interest income	3,603	2,332
Non-interest expense:
Compensation and related benefits	5,435	4,706
Occupancy	1,006	954
Office	543	522
Data processing	996	987
Amortization of intangible assets	412	327
Mortgage servicing rights expense	736	191
Advertising, marketing and public relations	239	203
FDIC premium assessment	68	94
Professional services	604	825
Gain on repossessed assets, net	(68)	(37)
Other	760	1,122
Total non-interest expense	10,731	9,894
Income before provision for income tax	3,543	1,275
Provision for income taxes	937	322
Net income attributable to common stockholders	$ 2,606	$ 953
Per share information:
Basic earnings (in dollars per share)	$ 0.23	$ 0.09
Diluted earnings (in dollars per share)	0.23	0.09
Cash dividends paid (in dollars per share)	$ 0.21	$ 0.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 2,606	$ 953
Securities available for sale
Net unrealized gains (losses) arising during period	(1,191)	1,137
Reclassification adjustment for net gains included in net income	53	27
Other comprehensive income (loss)	(1,138)	1,164
Comprehensive income	$ 1,468	$ 2,117

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned Deferred Compensation	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Dec. 31, 2018		10,953,512
Beginning balance at Dec. 31, 2018	$ 138,187	$ 109	$ 125,512	$ 15,264	$ (857)	$ (1,841)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	953			953
Other comprehensive income, net of tax	1,164					1,164
Forfeiture of unvested shares (in shares)		(958)
Forfeiture of unvested shares	0		(13)		13
Surrender of restricted shares of common stock (in shares)		(798)
Surrender of restricted shares of common stock	(9)		(9)
Common stock awarded under the equity incentive plan (in shares)		10,847
Common stock awarded under the equity incentive plan	0		252		(252)
Common stock options exercised (in shares)		27,430
Common stock options exercised	195	$ 1	194
Stock option expense	4		4
Amortization of restricted stock	140				140
Cash dividends (in USD per share)	(2,198)			(2,198)
Ending balance (in shares) at Mar. 31, 2019		10,990,033
Ending balance at Mar. 31, 2019	138,380	$ 110	125,940	14,008	(956)	(722)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	4,107			4,107
Other comprehensive income, net of tax	675					675
Forfeiture of unvested shares (in shares)		(7,958)
Forfeiture of unvested shares	0		(118)		118
Surrender of restricted shares of common stock (in shares)		(3,067)
Surrender of restricted shares of common stock	(35)		(35)
Common stock awarded under the equity incentive plan (in shares)		2,000
Common stock awarded under the equity incentive plan	0		22		(22)
Common stock options exercised (in shares)		1,000
Common stock options exercised	8	$ 0	8
Stock option expense	5		5
Amortization of restricted stock	103				103
Ending balance (in shares) at Jun. 30, 2019		10,982,008
Ending balance at Jun. 30, 2019	143,242	$ 110	125,822	18,114	(757)	(47)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	1,234			1,234
Other comprehensive income, net of tax	319					319
Surrender of restricted shares of common stock (in shares)		(297)
Surrender of restricted shares of common stock	(3)		(3)
Common stock issued to F&M shareholders (in shares)		(288,999)
Common stock issued to F&M shareholders	3,105	$ 3	3,102
Stock option expense	5		5
Amortization of restricted stock	127				127
Ending balance (in shares) at Sep. 30, 2019		11,270,710
Ending balance at Sep. 30, 2019	148,029	$ 113	128,926	19,348	(630)	272
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	3,169			3,169
Other comprehensive income, net of tax	(743)					(743)
Forfeiture of unvested shares (in shares)		(3,251)
Forfeiture of unvested shares	0		(68)		68
Surrender of restricted shares of common stock (in shares)		(505)
Surrender of restricted shares of common stock	$ (6)		(6)
Common stock options exercised (in shares)	28,430
Stock option expense	$ 4		4
Amortization of restricted stock	100				100
Ending balance (in shares) at Dec. 31, 2019		11,266,954
Ending balance at Dec. 31, 2019	150,553	$ 113	128,856	22,517	(462)	(471)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	2,606			2,606
Other comprehensive income, net of tax	(1,138)					(1,138)
Surrender of restricted shares of common stock (in shares)		(1,746)
Surrender of restricted shares of common stock	(21)		(21)
Common stock awarded under the equity incentive plan (in shares)		41,507
Common stock awarded under the equity incentive plan	0		669		(669)
Common stock issued to F&M shareholders (in shares)		(40)
Common stock repurchased (in shares)		(155,666)
Common stock repurchased	(1,838)	$ (1)	(1,776)
Stock option expense	4		4
Amortization of restricted stock	139				139
Cash dividends (in USD per share)	(2,372)			(2,372)
Ending balance (in shares) at Mar. 31, 2020		11,151,009
Ending balance at Mar. 31, 2020	$ 147,933	$ 112	$ 127,732	$ 22,690	$ (992)	$ (1,609)

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share)	$ 0.21	$ 0.20

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Dec. 31, 2019
Cash flows from operating activities:
Net income attributable to common stockholders	$ 2,606	$ 3,169	$ 4,107	$ 953
Adjustments to reconcile net income to net cash provided by operating activities:
Net premium amortization/discount accretion on investment securities	111			287
Depreciation expense	463			351
Provision for loan losses	2,000			1,225
Net realized loss (gain) on equity securities	83			(34)
Net realized gain on debt securities	(156)			0
Increase in MSR assets resulting from transfers of financial assets	(182)			(129)
Mortgage servicing rights expense	736			191
Amortization of intangible assets	412			327
Amortization of restricted stock	139			140
Net stock based compensation expense	4			4
Loss on sale of office properties and equipment	0			27
Deferred income taxes	(150)			0
Increase in cash surrender value of life insurance	(142)			(113)
Net (gain) loss from disposals of foreclosed and repossessed assets	(68)			1
Gain on sale of loans held for sale, net	(780)			(308)
Net change in loans held for sale	3,392			1,004
(Decrease) increase in accrued interest receivable and other assets	1,131			(1,441)
Decrease in other liabilities	(340)			(3,042)
Total adjustments	6,653			(1,510)
Net cash provided by (used in) operating activities	9,259			(557)
Cash flows from investing activities:
Net decrease in other interest-bearing deposits	738			1,225
Purchase of available for sale securities	(9,985)			(17,425)
Purchase of held to maturity securities	(8,063)			0
Proceeds from principal payments and sale of available for sale securities	25,149			5,102
Proceeds from principal payments and maturities of held to maturity securities	142			139
Net sales of other investments	6			55
Proceeds from sale of foreclosed and repossessed assets	997			862
Net increase in loans	(4,957)			(27,637)
Net capital expenditures	(423)			(352)
Net cash provided by (used in) investing activities	3,604			(38,031)
Cash flows from financing activities:
Net (decrease) increase in short-term Federal Home Loan Bank advances	(64,994)			13,015
Proceeds from long-term Federal Home Loan Bank advances	57,500			0
Amortization of debt issuance costs	16			28
Net (decrease) increase in deposits	(15,647)			23,137
Repurchase shares of common stock	(1,838)			0
Surrender of restricted shares of common stock	(21)			(9)
Common stock options exercised	0			195		$ 203
Cash dividends paid	(2,372)			(2,198)
Net cash (used in) provided by financing activities	(27,356)			34,168
Net decrease in cash and cash equivalents	(14,493)			(4,420)
Cash and cash equivalents at beginning of period	55,840		$ 41,358	45,778		45,778
Cash and cash equivalents at end of period	41,347	$ 55,840		$ 41,358		$ 55,840
Cash paid during the period for:
Interest on deposits	3,238				$ 2,504
Interest on borrowings	1,029				1,122
Income taxes	0				1,632
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	$ 879				$ 393

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements include the accounts of Citizens Community Bancorp, Inc. (the “Company”) and its wholly owned subsidiary, Citizens Community Federal N.A. (the “Bank”), and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. As used in this quarterly report, the terms “we”, “us”, “our”, and “Citizens Community Bancorp, Inc.” mean the Company and its wholly owned subsidiary, the Bank, unless the context indicates other meaning. The Bank is a national banking association (a “National Bank”) and operates under the title of Citizens Community Federal National Association (“Citizens Community Federal N.A.” or “Bank” or “CCFBank”). The Company is a bank holding company, supervised by the Federal Reserve Bank of Minneapolis (the “FRB”), and operates under the title of Citizens Community Bancorp, Inc. 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 was a wholly owned subsidiary of the Bank that was formerly utilized by F. & M. Bancorp. of Tomah, Inc. (“F & M”) to manage its municipal bond portfolio, and has been 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 in Wisconsin and Minnesota through 28 branch locations. Its primary markets include the Chippewa Valley Region in Wisconsin, the Twin Cities and Mankato markets in Minnesota, and various rural communities around these areas. The Bank offers traditional community banking services to businesses, agricultural operators and consumers, including one-to-four family residential mortgages, as well as expanded services through Wells Insurance Agency, Inc. The Bank is subject to competition from other financial institutions and non-financial institutions providing financial products. Additionally, the Bank is subject to the regulations of certain regulatory agencies and undergoes periodic examination by those regulatory agencies. In preparing these consolidated financial statements, we evaluated the events and transactions that occurred subsequent to the balance sheet date as of March 31, 2020 and through the date the financial statements were available to be issued for items that should potentially be recognized or disclosed in these consolidated financial statements. The accompanying consolidated interim financial statements are unaudited. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Unless otherwise stated herein, and except for shares and per share amounts, all amounts are in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated. 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 annual report on Form 10-K for the year ended December 31, 2019, filed with the SEC on March 10, 2020, the matters described in “Risk Factors” in Item 1A of this Form 10-Q, external market factors such as market interest rates and unemployment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period. Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. Equity securities with readily determinable fair value - 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 of our correspondent bank, Bankers’ Bank, 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 $14,999 at March 31, 2020 consisted of $8,158 of FHLB stock, $5,166 of Federal Reserve Bank stock and $1,675 of Bankers’ Bank stock. Other investments totaling $15,005 at December 31, 2019 consisted of $8,196 of FHLB stock and $5,162 of Federal Reserve Bank stock and $1,647 of Bankers’ 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 credit impaired loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial/agricultural non-real estate loans past due 90 days or more; • Closed end consumer non-real estate loans past due 120 days or more; and • Residential real estate loans and open ended consumer non-real estate loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Residential real estate loans and open ended consumer non-real estate loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate and non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. All TDRs are individually evaluated for impairment. See Note 4, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR’s or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan’s estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures. Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for credit losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include, 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 with definite useful economic lives over their useful economic lives utilizing the straight-line method. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. The Company does not amortize goodwill and any acquired intangible asset with an indefinite useful economic life, but reviews them for impairment at a reporting unit level on an annual basis, or when events or changes in circumstances indicate that the carrying amounts may be impaired. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of December 31, 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. The Company performed a goodwill impairment analysis as of March 31, 2020, due to triggering events being identified, and determined that goodwill was not impaired. 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. 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. 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 the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company’s stock price on the reporting date. Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation. 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 stockholders’ 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 2014-09, as amended, became effective for the Company’s annual and interim periods beginning in the first qu

INVESTMENT SECURITIES

INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of March 31, 2020 and December 31, 2019 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2020 U.S. government agency obligations $ 43,128 $ 317 $ 736 $ 42,709 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 62,764 2,250 12 65,002 Corporate debt securities 18,759 42 244 18,557 Corporate asset based securities 29,670 — 2,883 26,787 Trust preferred securities 11,193 10 963 10,240 Total available for sale securities $ 165,654 $ 2,619 $ 4,838 $ 163,435 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 Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2020 Obligations of states and political subdivisions $ 300 $ 1 $ — $ 301 Mortgage-backed securities 10,467 462 — 10,929 Total held to maturity securities $ 10,767 $ 463 $ — $ 11,230 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 As of March 31, 2020 , the Bank has pledged U.S. Government Agency securities with a market value of $633 and mortgage-backed securities with a market value of $4,575 as collateral against specific municipal deposits. At March 31, 2020 , the Bank has pledged mortgage-backed securities with a market value of $1,511 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of March 31, 2020 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of March 31, 2020 , the Bank also has mortgage-backed securities with a carrying value of $655 pledged as collateral to the Federal Home Loan Bank of Des Moines. The estimated fair value of securities at March 31, 2020 and 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 municipal securities due to the call feature. March 31, 2020 December 31, 2019 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ — $ — $ 141 $ 141 Due after one year through five years 5,883 5,760 5,900 5,959 Due after five years through ten years 37,249 36,480 43,269 43,180 Due after ten years 59,758 56,193 60,652 59,508 Total securities with contractual maturities $ 102,890 $ 98,433 $ 109,962 $ 108,788 Mortgage backed securities 62,764 65,002 70,806 71,331 Securities without contractual maturities — — — — Total available for sale securities $ 165,654 $ 163,435 $ 180,768 $ 180,119 March 31, 2020 December 31, 2019 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 300 $ 301 $ 300 $ 302 Total securities with contractual maturities 300 301 300 302 Mortgage backed securities 10,467 10,929 2,551 2,655 Total held to maturity securities $ 10,767 $ 11,230 $ 2,851 $ 2,957 Securities with unrealized losses at March 31, 2020 and December 31, 2019 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2020 U.S. government agency obligations $ 7,902 $ 369 $ 10,467 $ 367 $ 18,369 $ 736 Mortgage backed securities 554 2 918 10 1,472 12 Corporate debt securities 5,620 123 1,379 121 6,999 244 Corporate asset based securities 5,379 465 21,407 2,418 26,786 2,883 Trust preferred securities 6,540 963 — — 6,540 963 Total $ 25,995 $ 1,922 $ 34,171 $ 2,916 $ 60,166 $ 4,838 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 There were no held to maturity securities in a net loss position at either March 31, 2020 or December 31, 2019. The Company evaluates AFS securities in unrealized loss positions to determine whether the impairment is due to credit-related factors or noncredit-related factors. In making this evaluation, management considers the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer, and the intent and ability of the Company to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. As of March 31, 2020, the Company does not consider its AFS securities with unrealized losses to be attributable to credit-related factors, as the unrealized losses in each category have occurred as a result of changes in noncredit-related factors such as changes in interest rates, market spreads and market conditions subsequent to purchase, not credit deterioration; thus, no other-than-temporary impairment on AFS securities was recorded. There were no other-than-temporary impairments charged to earnings during the three months ended March 31, 2020 or the three-months ended March 31, 2019. In the first quarter of fiscal 2020, the Bank sold approximately $10,700 of fixed-rate mortgage-backed certificates with a realized gain of $156 , which is included in net gains on investment securities in the Consolidated Statements of Operations. During the three months ended March 31, 2019, there were no debt securities sold.

LOANS, ALLOWANCE FOR LOAN LOSSE

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS 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. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The level of owner-occupied property versus non-owner-occupied property are tracked and monitored on a regular basis. Agricultural real estate loans are primarily comprised of loans for the purchase of farmland. Loan-to-value ratios on loans secured by farmland generally do not exceed 75% . Commercial non-real estate loans are primarily made based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. These cash flows, however, may not be as expected and the value of collateral securing the loans may fluctuate. Most commercial loans are secured by the assets being financed or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee. Agricultural non-real estate loans are generally comprised of term loans to fund the purchase of equipment, livestock and seasonal operating lines. Operating lines are typically written for one year and secured by the crop and other farm assets as considered necessary. Agricultural loans carry significant credit risks as they may involve larger balances concentrated with single borrowers or groups of related borrowers. In addition, repayment of such loans depends on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. Farming operations may be affected by adverse weather conditions such as drought, hail or floods that can severely limit crop yields. 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, purchased indirect paper loans secured primarily by household goods and other consumer loans secured primarily by automobiles and other personal assets. The Bank ceased new originations of these types of loans in early fiscal 2017. Consumer loans underwriting terms often depend on the collateral type, debt to income ratio and the borrower’s creditworthiness as evidenced by their credit score. Collateral value alone may not provide an adequate source of repayment of the outstanding loan balance in the event of a consumer non-real estate default. This shortage is a result of the greater likelihood of damage, loss and depreciation for consumer based collateral. Credit Quality/Risk Ratings: Management utilizes a numeric risk rating system to identify and quantify the Bank’s risk of loss within its loan portfolio. Ratings are initially assigned prior to funding the loan, and may be changed at any time as circumstances warrant. Ratings range from the highest to lowest quality based on factors that include measurements of ability to pay, collateral type and value, borrower stability and management experience. The Bank’s loan portfolio is presented below in accordance with the risk rating framework that has been commonly adopted by the federal banking agencies. The definitions of the various risk rating categories are as follows: 1 through 4 - Pass. A “Pass” loan means that the condition of the borrower and the performance of the loan is satisfactory or better. 5 - Watch. A “Watch” loan has clearly identifiable developing weaknesses that deserve additional attention from management. Weaknesses that are not corrected or mitigated, may jeopardize the ability of the borrower to repay the loan in the future. 6 - Special Mention. A “Special Mention” loan has one or more potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position in the future. 7 - Substandard. A “Substandard” loan is inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Assets classified as substandard must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. 8 - Doubtful. A “Doubtful” loan has all the weaknesses inherent in a Substandard loan with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. 9 - Loss. Loans classified as “Loss” are considered uncollectible, and their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, and a partial recovery may occur in the future. Below is a summary of originated and acquired loans by type and risk rating as of March 31, 2020 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 307,313 $ 4,978 $ 856 $ — $ — $ 313,147 Agricultural real estate 33,069 469 2,114 — — 35,652 Multi-family real estate 89,474 — — — — 89,474 Construction and land development 72,427 5,780 3,478 — — 81,685 Commercial/Agricultural non-real estate: Commercial non-real estate 80,746 1,115 3,388 — — 85,249 Agricultural non-real estate 21,552 428 720 — — 22,700 Residential real estate: One to four family 98,138 35 4,681 — — 102,854 Purchased HELOC loans 7,367 — 234 — — 7,601 Consumer non-real estate: Originated indirect paper 36,153 — 261 — — 36,414 Other Consumer 14,923 — 157 — — 15,080 Total originated loans $ 761,162 $ 12,805 $ 15,889 $ — $ — $ 789,856 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 192,367 $ 5,513 $ 9,123 $ — $ — $ 207,003 Agricultural real estate 39,729 — 8,037 — — 47,766 Multi-family real estate 13,361 — 148 — — 13,509 Construction and land development 13,982 — 251 — — 14,233 Commercial/Agricultural non-real estate: Commercial non-real estate 34,914 563 1,280 — — 36,757 Agricultural non-real estate 13,700 82 1,458 — — 15,240 Residential real estate: One to four family 60,335 424 2,198 — — 62,957 Consumer non-real estate: Other Consumer 2,095 — 9 — — 2,104 Total acquired loans $ 370,483 $ 6,582 $ 22,504 $ — $ — $ 399,569 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 499,680 $ 10,491 $ 9,979 $ — $ — $ 520,150 Agricultural real estate 72,798 469 10,151 — — 83,418 Multi-family real estate 102,835 — 148 — — 102,983 Construction and land development 86,409 5,780 3,729 — — 95,918 Commercial/Agricultural non-real estate: Commercial non-real estate 115,660 1,678 4,668 — — 122,006 Agricultural non-real estate 35,252 510 2,178 — — 37,940 Residential real estate: One to four family 158,473 459 6,879 — — 165,811 Purchased HELOC loans 7,367 — 234 — — 7,601 Consumer non-real estate: Originated indirect paper 36,153 — 261 — — 36,414 Other Consumer 17,018 — 166 — — 17,184 Gross loans $ 1,131,645 $ 19,387 $ 38,393 $ — $ — $ 1,189,425 Less: Unearned net deferred fees and costs and loans in process (510 ) Unamortized discount on acquired loans (7,964 ) Allowance for loan losses (11,835 ) Loans receivable, net $ 1,169,116 Below is a summary of originated loans by type and 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 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 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 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/Agriculture Real Estate Commercial/Agricultural Non-real Estate Residential Real Estate Consumer Non-real Estate Unallocated Total Three months ended March 31, 2020 Allowance for Loan Losses: Beginning balance, January 1, 2020 $ 6,205 $ 1,643 $ 879 $ 467 $ 357 $ 9,551 Charge-offs — (307 ) — (49 ) — (356 ) Recoveries — — 5 20 — 25 Provision 1,072 323 40 92 103 1,630 Total Allowance on originated loans 7,277 1,659 924 530 460 10,850 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, January 1, 2020 526 27 163 53 — 769 Charge-offs — (135 ) (27 ) (2 ) — (164 ) Recoveries — — 8 2 — 10 Provision 139 268 (29 ) (8 ) — 370 Total Allowance on other acquired loans 665 160 115 45 — 985 Total Allowance on acquired loans 665 160 115 45 — 985 Ending balance, March 31, 2020 $ 7,942 $ 1,819 $ 1,039 $ 575 $ 460 $ 11,835 Allowance for Loan Losses at March 31, 2020: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 733 $ 92 $ 181 $ 27 $ — $ 1,033 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 7,209 $ 1,727 $ 858 $ 548 $ 460 $ 10,802 Loans Receivable as of March 31, 2020: — Ending balance of originated loans $ 519,958 $ 107,949 $ 110,455 $ 51,494 $ — $ 789,856 Ending balance of purchased credit-impaired loans 25,452 3,845 1,934 — — 31,231 Ending balance of other acquired loans 257,059 48,152 61,023 2,104 — 368,338 Ending balance of loans $ 802,469 $ 159,946 $ 173,412 $ 53,598 $ — $ 1,189,425 Ending balance: individually evaluated for impairment $ 14,298 $ 5,754 $ 8,500 $ 496 $ — $ 29,048 Ending balance: collectively evaluated for impairment $ 788,171 $ 154,192 $ 164,912 $ 53,102 $ — $ 1,160,377 Commercial/Agriculture Real Estate Commercial/Agricultural Non-real Estate Residential Real Estate Consumer Non-real Estate Unallocated Total Three months ended March 31, 2019 Allowance for Loan Losses: Beginning balance, January 1, 2019 $ 4,019 $ 1,258 $ 1,048 $ 641 $ 214 $ 7,180 Charge-offs — — (10 ) (63 ) — (73 ) Recoveries — — 1 18 — 19 Provision 970 14 15 (42 ) 63 1,020 Total Allowance on originated loans $ 4,989 $ 1,272 $ 1,054 $ 554 $ 277 $ 8,146 Purchased credit impaired loans — — — — — — Other acquired loans Beginning balance, January 1, 2019 183 32 205 65 (61 ) 424 Charge-offs — — (57 ) (15 ) — (72 ) Recoveries — — — 4 — 4 Provision 17 5 94 27 62 205 Total Allowance on other acquired loans 200 37 242 81 1 561 Total Allowance on acquired loans 200 37 242 81 1 561 Ending balance, March 31, 2019 5,189 1,309 1,296 635 278 8,707 Allowance for Loan Losses at March 31, 2019: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 403 $ 32 $ 268 $ 36 $ — $ 739 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 4,786 $ 1,277 $ 1,028 $ 599 $ 278 $ 7,968 Loans Receivable as of March 31, 2019: Ending balance of originated loans $ 361,652 $ 93,550 $ 131,823 $ 80,455 $ — $ 667,480 Ending balance of purchased credit-impaired loans 19,674 4,875 2,375 — — 26,924 Ending balance of other acquired loans 204,531 43,632 79,944 3,925 — 332,032 Ending balance of loans $ 585,857 $ 142,057 $ 214,142 $ 84,380 $ — $ 1,026,436 Ending balance: individually evaluated for impairment $ 8,952 $ 9,971 $ 7,998 $ 391 $ — $ 27,312 Ending balance: collectively evaluated for impairment $ 576,905 $ 132,086 $ 206,144 $ 83,989 $ — $ 999,124 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 Residential Real Estate Consumer non-Real Estate Totals March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 Performing loans Performing TDR loans $ 1,124 $ 1,730 $ 10 $ 366 $ 2,933 $ 3,206 $ 69 $ 68 $ 4,136 $ 5,370 Performing loans other 790,678 758,237 156,838 167,596 166,676 178,415 53,337 57,486 1,167,529 1,161,734 Total performing loans 791,802 759,967 156,848 167,962 169,609 181,621 53,406 57,554 1,171,665 1,167,104 Nonperforming loans (1) Nonperforming TDR loans 5,290 4,868 2,056 1,973 606 383 — — 7,952 7,224 Nonperforming loans other 5,377 8,405 1,042 1,579 3,197 2,735 192 217 9,808 12,936 Total nonperforming loans 10,667 13,273 3,098 3,552 3,803 3,118 192 217 17,760 20,160 Total loans $ 802,469 $ 773,240 $ 159,946 $ 171,514 $ 173,412 $ 184,739 $ 53,598 $ 57,771 $ 1,189,425 $ 1,187,264 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s residential real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of March 31, 2020 and December 31, 2019 , respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Past Due and Accruing Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total Loans March 31, 2020 Commercial/Agricultural real estate: Commercial real estate $ 4,320 $ 4,855 $ — $ 9,175 $ 3,505 $ 12,680 $ 507,470 $ 520,150 Agricultural real estate 23 516 — 539 7,162 7,701 75,717 83,418 Multi-family real estate 471 — — 471 — 471 102,512 102,983 Construction and land development 2,317 — — 2,317 — 2,317 93,601 95,918 Commercial/Agricultural non-real estate: Commercial non-real estate 1,377 58 — 1,435 1,360 2,795 119,211 122,006 Agricultural non-real estate 622 499 — 1,121 1,739 2,860 35,080 37,940 Residential real estate: One to four family 3,690 1,651 1,498 6,839 2,071 8,910 156,901 165,811 Purchased HELOC loans 421 — 165 586 68 654 6,947 7,601 Consumer non-real estate: Originated indirect paper 161 118 6 285 118 403 36,011 36,414 Other Consumer 160 45 1 206 67 273 16,911 17,184 Total $ 13,562 $ 7,742 $ 1,670 $ 22,974 $ 16,090 $ 39,064 $ 1,150,361 $ 1,189,425 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 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 At March 31, 2020 , the Company has identified impaired loans of $55,951 , consisting of $12,088 TDR loans, the carrying amount of purchased credit impaired loans of $26,904 and $16,959 of substandard non-TDR loans. The $55,951 total of impaired loans includes $4,136 of performing TDR loans. 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. A loan is identified as impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. Performing TDRs consist of loans that have been modified and are performing in accordance with the modified terms for a sufficient length of time, generally six months, or loans that were modified on a proactive basis. A summary of the Company’s impaired loans as of March 31, 2020 , December 31, 2019 and March 31, 2019 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2020 With No Related Allowance Recorded: Commercial/agriculture real estate $ 33,959 $ 33,959 $ — $ 37,237 $ 563 Commercial/agricultural non-real estate 8,343 8,343 — 8,910 119 Residential real estate 7,966 7,966 — 8,331 116 Consumer non-real estate 397 397 — 388 8 Total $ 50,665 $ 50,665 $ — $ 54,865 $ 806 With An Allowance Recorded: Commercial/agriculture real estate $ 2,511 $ 2,511 $ 733 $ 2,327 $ 6 Commercial/agricultural non-real estate 416 416 92 453 5 Residential real estate 2,260 2,260 181 1,846 30 Consumer non-real estate 99 99 27 83 1 Total $ 5,286 $ 5,286 $ 1,033 $ 4,709 $ 42 March 31, 2020 Totals: Commercial/agriculture real estate $ 36,470 $ 36,470 $ 733 $ 39,564 $ 569 Commercial/agricultural non-real estate 8,759 8,759 92 9,363 124 Residential real estate 10,226 10,226 181 10,176 146 Consumer non-real estate 496 496 27 471 9 Total $ 55,951 $ 55,951 $ 1,033 $ 59,574 $ 848 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 March 31, 2019 With No Related Allowance Recorded: Commercial/agriculture real estate $ 24,515 $ 24,515 $ — $ 26,683 $ 500 Commercial/agricultural non-real estate 13,228 13,228 — 10,064 236 Residential real estate 7,632 7,632 — 8,252 156 Consumer non-real estate 275 275 — 250 4 Total $ 45,650 $ 45,650 $ — $ 45,249 $ 896 With An Allowance Recorded: Commercial/agriculture real estate $ 1,811 $ 1,811 $ 403 $ 1,395 $ 5 Commercial/agricultural non-real estate 122 122 32 74 — Residential real estate 2,431 2,431 268 1,882 26 Consumer non-real estate 115 115 36 131 2 Total $ 4,479 $ 4,479 $ 739 $ 3,482 $ 33 March 31, 2019 Totals: Commercial/agriculture real estate $ 26,326 $ 26,326 $ 403 $ 28,078 $ 505 Commercial/agricultural non-real estate 13,350 13,350 32 10,138 236 Residential real estate 10,063 10,063 268 10,134 182 Consumer non-real estate 390 390 36 381 6 Total $ 50,129 $ 50,129 $ 739 $ 48,731 $ 929 Troubled Debt Restructuring – A TDR includes a loan modification where a borrower is experiencing financial difficulty and the Bank grants a concession to that borrower that the Bank would not otherwise consider except for the borrower’s financial difficulties. Concessions include an extension of loan terms, renewals of existing balloon loans, reductions in interest rates and consolidating existing Bank loans at modified terms. A TDR may be either on accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. If a TDR is placed on nonaccrual status, it remains there until a sufficient period of performance under the restructured terms has occurred at which time it is returned to accrual status. There were 14 delinquent TDRs greater than 60 days past due with a recorded investment of $3,401 at March 31, 2020 , compared to 2 such loans with a recorded investment of $101 at December 31, 2019 . Following is a summary of TDR loans by accrual status as of March 31, 2020 and December 31, 2019 . March 31, 2020 December 31, 2019 Troubled debt restructure loans: Accrual status $ 4,377 $ 5,396 Non-accrual status 7,711 7,198 Total $ 12,088 $ 12,594 There were no TDR commitments meeting our TDR criteria as of March 31, 2020 and December 31, 2019. There were unused lines of credit totaling $33 and $12 meeting our TDR criteria as of March 31, 2020 and December 31, 2019, respectively. The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three months ended March 31, 2020 , twelve months ended December 31, 2019 and three months ended March 31, 2019: Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended March 31, 2020 TDRs: Commercial/agriculture real estate 3 $ 248 $ — $ 17 $ — $ 265 $ 265 $ — Commercial/agricultural non-real estate — — — — — — — — Residential real estate 1 — — 85 — 85 85 — Consumer non-real estate 2 3 — 4 — 7 7 — Totals 6 $ 251 $ — $ 106 $ — $ 357 $ 357 $ — 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/agriculture 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 March 31, 2019 TDRs: Commercial/agriculture real estate 3 $ — $ — $ 1,190 $ — $ 1,190 $ 1,190 $ — Commercial/agricultural non-real estate 2 70 — 397 — 467 467 — Residential real estate 3 — — 171 — 171 171 — Consumer non-real estate — — — — — — — — Totals 8 $ 70 $ — $ 1,758 $ — $ 1,828 $ 1,828 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of March 31, 2020 and March 31, 2019, was as follows: March 31, 2020 March 31, 2019 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Commercial/agriculture real estate 28 $ 6,415 17 $ 3,454 Commercial/agricultural non-real estate 14 2,065 3 485 Residential real estate 42 3,539 37 3,454 Consumer non-real estate 8 69 11 90 Total troubled debt restructurings 92 $ 12,088 68 $ 7,483 The following table provides information related to restructured loans that were considered in default as of March 31, 2020 and March 31, 2019: March 31, 2020 March 31, 2019 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Commercial/agriculture real estate 15 $ 5,290 3 $ 464 Commercial/agricultural non-real estate 13 2,056 9 1,598 Residential real estate 4 365 6 439 Consumer non-real estate — — — — Total troubled debt restructurings 32 $ 7,711 18 $ 2,501 Included above are ten TDR loans that became in default during the three months ended March 31, 2020 . All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: March 31, 2020 December 31, 2019 Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans) Outstanding balance $ 31,231 $ 38,268 Carrying amount $ 26,904 $ 31,978 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 368,338 $ 386,476 Carrying amount $ 364,701 $ 383,275 Total acquired loans Outstanding balance $ 399,569 $ 424,744 Carrying amount $ 391,605 $ 415,253 The following table provides changes in accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: March 31, 2020 March 31, 2019 Balance at beginning of period $ 3,201 $ 3,163 Acquisitions — — Reclass from non-accretable difference 669 — Accretion (233 ) (194 ) Balance at end of period $ 3,637 $ 2,969 Non-accretable yield on purchase credit impaired loans was $4,327 and $6,290 at March 31, 2020 and December 31, 2019, respectively.

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
MORTGAGE SERVICING RIGHTS	MORTGAGE SERVICING RIGHTS Mortgage servicing rights-- Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid balances of these loans as of March 31, 2020 and December 31, 2019 were $521,649 and $524,715 , respectively, and consisted of one to four family residential real estate loans. These loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and the Federal National Mortgage Association. The current period valuation allowance is included as amortization of mortgage servicing rights in non-interest expense on the consolidated statement of operations. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $4,724 and $2,868 , at March 31, 2020 and December 31, 2019 , respectively. Mortgage servicing rights activity for the three month period ended March 31, 2020 and twelve months ended December 31, 2019 were as follows: As of and for the Three Months Ended As of and for the Twelve Months Ended Mortgage servicing rights: March 31, 2020 December 31, 2019 Mortgage servicing assets, net; beginning of period $ 4,541 $ 4,486 MSR asset acquired — — Increase in MSR assets resulting from transfers of financial assets 182 904 Amortization during the period (256 ) (849 ) 4,467 4,541 Valuation Allowances: Balance at beginning of period (259 ) — Additions (480 ) (259 ) Recoveries — — Write-downs — — Balance at end of period (739 ) (259 ) Mortgage servicing assets, net; end of period $ 3,728 $ 4,282 Fair value of MSR asset; end of period $ 3,736 $ 4,309 Residential mortgage loans serviced for others $ 521,649 $ 524,715 Net book value of MSR asset to loans serviced for others 0.72 % 0.82 %

LEASES

LEASES	3 Months Ended
	Mar. 31, 2020
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. Our leases have remaining lease terms of 1 to 6.38 years, some of which include options to extend the leases for up to 5 years. As of March 31, 2020 , we have no additional lease commitments that have not yet commenced. Three Months Ended March 31, 2020 March 31, 2019 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 159 $ 239 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ — $ 158 March 31, 2020 December 31, 2019 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,577 $ 2,787 Operating lease liabilities $ 2,697 $ 2,845 Weighted average remaining lease term in years; operating leases 6.38 6.63 Weighted average discount rate; operating leases 3.07 % 3.07 % Cash obligations under lease contracts are as follows: Fiscal years ending December 31, 2020 $ 453 2021 473 2022 437 2023 391 2024 338 Thereafter 1,168 Total 3,260 Less: effects of discounting (563 ) Lease liability recognized $ 2,697

FEDERAL HOME LOAN BANK ADVANCES

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	3 Months Ended
	Mar. 31, 2020
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank advances and other borrowings at March 31, 2020 and December 31, 2019 is as follows: March 31, 2020 December 31, 2019 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4), (5) 2020 $ 4,000 1.67 % 2.05 % $ 69,000 1.67 % 2.05 % 2021 4,000 1.85 % 2.16 % 4,000 1.85 % 2.16 % 2022 15,000 2.34 % 2.45 % 15,000 2.34 % 2.45 % 2023 20,000 1.43 % 1.44 % — — % — % 2024 20,530 — % 1.45 % 530 — % — % 2025 5,000 1.45 % 1.45 % — — % — % 2029 42,500 1.00 % 1.13 % 42,500 1.00 % 1.13 % 2030 12,500 0.52 % 0.86 % — — % — % Subtotal 123,530 131,030 Unamortized discount on acquired notes (53 ) (59 ) Federal Home Loan Bank advances, net $ 123,477 $ 130,971 Senior Notes (6) 2031 $ 28,856 3.50 % 4.00 % $ 28,856 4.00 % 4.75 % Subordinated Notes (7) 2027 $ 15,000 6.75 % 6.75 % $ 15,000 6.75 % 6.75 % Unamortized debt issuance costs $ (280 ) $ (296 ) Total other borrowings $ 43,576 $ 43,560 Totals $ 167,053 $ 174,531 (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 $812,424 and $792,909 at March 31, 2020 and December 31, 2019, respectively. At March 31, 2020, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $193,603 compared to $203,935 as of December 31, 2019. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $130,030 and $151,130 , during the three months ended March 31, 2020 and the twelve months ended December 31, 2019, respectively. (3) The weighted-average interest rates on FHLB short term borrowings outstanding as of March 31, 2020 and December 31, 2019 were 1.38% and 1.74% , respectively. (4) The bank acquired nine remaining FHLB notes totaling $12,530 , 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 16 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 $55,000 , with various maturity dates in 2029 and 2030, can be called or replaced by the FHLB on a quarterly basis, beginning approximately three months after the initial advance. (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 with a floor rate of 3.50% . 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 $177,924 and $147,991 at March 31, 2020 and December 31, 2019, respectively.

CAPITAL MATTERS (Notes)

CAPITAL MATTERS (Notes)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 , 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 March 31, 2020 and December 31, 2019 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of March 31, 2020 Total capital (to risk weighted assets) $ 163,087 13.6 % $ 96,152 > = 8.0 % $ 120,190 > = 10.0 % Tier 1 capital (to risk weighted assets) 151,252 12.6 % 72,114 > = 6.0 % 96,152 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 151,252 12.6 % 54,085 > = 4.5 % 78,123 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 151,252 10.3 % 58,926 > = 4.0 % 73,657 > = 5.0 % As of December 31, 2019 Total capital (to risk weighted assets) $ 160,302 13.1 % $ 98,174 > = 8.0 % $ 122,718 > = 10.0 % Tier 1 capital (to risk weighted assets) 149,982 12.2 % 73,631 > = 6.0 % 98,174 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 149,982 12.2 % 55,223 > = 4.5 % 79,767 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 149,982 10.4 % 57,834 > = 4.0 % 72,293 > = 5.0 % The Company’s Tier 1 (leverage) and risk-based capital ratios at March 31, 2020 and December 31, 2019 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of March 31, 2020 Total capital (to risk weighted assets) $ 137,705 11.5 % $ 96,152 > = 8.0 % $ 120,190 > = 10.0 % Tier 1 capital (to risk weighted assets) 110,870 9.2 % 72,114 > = 6.0 % 96,152 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 110,870 9.2 % 54,085 > = 4.5 % 78,123 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 110,870 7.7 % 58,926 > = 4.0 % 73,657 > = 5.0 % As of December 31, 2019 Total capital (to risk weighted assets) $ 137,259 11.2 % $ 98,174 > = 8.0 % $ 122,718 > = 10.0 % Tier 1 capital (to risk weighted assets) 111,939 9.1 % 73,631 > = 6.0 % 998,174 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 111,939 9.1 % 55,223 > = 4.5 % 79,767 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 111,939 7.7 % 57,834 > = 4.0 % 72,293 > = 5.0 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 , 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 March 31, 2020 , 95,575 restricted shares had been granted under this plan. As of March 31, 2020 , no stock options had been granted under this plan. Net compensation expense related to restricted stock awards from these plans was $139 for the three months ended March 31, 2020 , compared to $140 for the three months ended March 31, 2019 . Restricted Common Stock Award March 31, 2020 December 31, 2019 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 43,457 $ 12.76 75,407 $ 13.24 Granted 41,507 11.93 12,847 11.50 Vested (6,577 ) 12.73 (32,630 ) 12.89 Forfeited — — (12,167 ) 13.28 Unvested and outstanding at end of year 78,387 $ 12.32 43,457 $ 12.76 The Company accounts for stock-based employee compensation related to the Company’s 2008 Equity Incentive Plan and 2018 Equity Incentive Plan using the fair-value-based method. Accordingly, management records compensation expense based on the value of the award as measured on the grant date and then the Company recognizes that cost over the vesting period for the award. The compensation cost recognized for stock-based employee compensation related to these plans for the three month period ended March 31, 2020 and March 31, 2019 was $4 , respectively. Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value March 31, 2020 Outstanding at beginning of year 78,100 $ 11.18 Forfeited or expired (3,200 ) 12.21 Outstanding at end of year 74,900 $ 11.14 6.28 Exercisable at end of year 45,100 $ 10.68 6.03 $ (191 ) Fully vested and expected to vest 74,900 $ 11.14 6.28 $ (351 ) 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 6.30 $ 67 Fully vested and expected to vest 78,100 $ 11.18 6.55 $ 81 Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan for the respective periods follows: Three months ended March 31, 2020 Twelve months ended December 31, 2019 Intrinsic value of options exercised $ — $ 130 Cash received from options exercised $ — $ 203 Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 and December 31, 2019 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2020 Investment securities: U.S. government agency obligations $ 42,709 $ — $ 42,709 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 65,002 — 65,002 — Corporate debt securities 18,557 — 18,557 — Corporate asset based securities 26,787 — 26,787 — Trust preferred securities 10,240 — 10,240 — Total $ 163,435 $ — $ 163,435 $ — 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 backed securities 26,854 — 26,854 — Trust preferred securities 11,123 — 11,123 — Total $ 180,119 $ — $ 180,119 $ — Assets Measured on Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of March 31, 2020 and December 31, 2019 : Carrying Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2020 Foreclosed and repossessed assets, net $ 1,432 $ — $ — $ 1,432 Impaired loans with allocated allowances 5,286 — — 5,286 Mortgage servicing rights 3,728 — — 3,736 Total $ 10,446 $ — $ — $ 10,454 December 31, 2019 Foreclosed and repossessed assets, net $ 1,460 $ — $ — $ 1,460 Impaired loans with allocated allowances 4,131 — — 4,131 Mortgage servicing rights 4,282 — — 4,309 Total $ 9,873 $ — $ — $ 9,900 The fair value of impaired loans referenced above was determined by obtaining independent third party appraisals and/or internally developed collateral valuations to support the Company’s estimates and judgments in determining the fair value of the underlying collateral supporting impaired loans. The fair value of foreclosed and repossessed assets was determined by obtaining market price valuations from independent third parties wherever such quotes were available for other collateral owned. The Company utilized independent third party appraisals to support the Company’s estimates and judgments in determining fair value for other real estate owned. The fair value of mortgage servicing rights was estimated using discounted cash flows based on current market rates and other factors. The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at March 31, 2020 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range March 31, 2020 Foreclosed and repossessed assets, net $ 1,432 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 5,286 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 3,736 Discounted cash flows Discounted rates 9.5% - 12.5% 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 Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,309 Discounted cash flows Discounted rates 9.5% - 12.5% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes. The table below represents what we would receive to sell an asset or what we would have to pay to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying amount and estimated fair value of the Company’s financial instruments as of the dates indicated below were as follows: March 31, 2020 December 31, 2019 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level I) $ 41,347 $ 41,347 $ 55,840 $ 55,840 Other interest-bearing deposits (Level II) 4,006 4,046 4,744 4,792 Securities available for sale “AFS” (Level II) 163,435 163,435 180,119 180,119 Securities held to maturity “HTM” (Level II) 10,767 11,230 2,851 2,957 Equity securities with readily determinable fair value (Level I) 163 163 246 246 Other investments (Level II) 14,999 14,999 15,005 15,005 Loans receivable, net (Level III) 1,169,116 1,192,164 1,167,060 1,161,660 Loans held for sale (Level II) 3,281 3,281 5,893 5,893 Mortgage servicing rights (Level III) 3,728 3,736 4,282 4,309 Accrued interest receivable (Level 1) 4,822 4,822 4,738 4,738 Financial liabilities: Deposits (Level III) $ 1,180,055 $ 1,185,997 $ 1,195,702 $ 1,192,777 FHLB advances (Level II) 123,477 129,435 130,971 131,593 Other borrowings (Level I) 43,576 43,576 43,560 43,560 Other liabilities (Level I) 9,731 9,731 10,010 10,010 Accrued interest payable (Level I) 392 392 453 453

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the tax effects allocated to each component of other comprehensive income for the three months ended March 31, 2020 and 2019: 2020 2019 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (1,643 ) $ 452 $ (1,191 ) $ 1,569 $ (432 ) $ 1,137 Reclassification adjustment for gains included in net income 73 (20 ) 53 37 (10 ) 27 Other comprehensive (loss) income $ (1,570 ) $ 432 $ (1,138 ) $ 1,606 $ (442 ) $ 1,164 The changes in the accumulated balances for each component of other comprehensive income (loss) for the twelve months ended December 31, 2019 and the three months ended March 31, 2020 were as follows: Unrealized Gains (Losses) on Securities Other Accumulated Comprehensive Income (Loss) Beginning Balance, January 1, 2019 $ (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 (1) (45 ) (45 ) Ending balance, December 31, 2019 $ (334 ) $ (471 ) Current year-to-date other comprehensive loss, net of tax (1,138 ) (1,138 ) Ending balance, March 31, 2020 $ (1,472 ) $ (1,609 ) (1) Amounts 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 Policies; Recent Pronouncements-Adopted”. Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2020 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 $ 73 Gains on available for sale securities Tax Effect (20 ) Provision for income taxes Total reclassifications for the period $ 53 Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2019 were as follows: Details about Accumulated Other Comprehensive Income (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 $ 34 Gains on available for sale securities Tax Effect (9 ) Provision for income taxes Total reclassifications for the period $ 25 Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR_2

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates	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 annual report on Form 10-K for the year ended December 31, 2019, filed with the SEC on March 10, 2020, the matters described in “Risk Factors” in Item 1A of this Form 10-Q, external market factors such as market interest rates and unemployment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period.
Investment Securities; Held to Maturity and Available for Sale	Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to; the Company’s intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded in other comprehensive income or loss as separate components of stockholders’ equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company’s consolidated statement of operations. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax.
Other Investments	Other Investments - 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 of our correspondent bank, Bankers’ Bank, 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 credit impaired loans. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Late charge fees are recognized into income when collected. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial/agricultural non-real estate loans past due 90 days or more; • Closed end consumer non-real estate loans past due 120 days or more; and • Residential real estate loans and open ended consumer non-real estate loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a six month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Residential real estate loans and open ended consumer non-real estate loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed ended consumer non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial/agricultural real estate and non-real estate loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual loans not considered a TDR, that are either (1) rated substandard or worse, (2) on nonaccrual status or (3) PCI loans which are impaired at the time of acquisition. All TDRs are individually evaluated for impairment. See Note 4, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR’s or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan’s estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALL purposes, and accordingly, are not separately identified for ALL disclosures.
Acquired Loans	Acquired Loans— Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for credit losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include, 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 and other intangible assets	Goodwill and other intangible assets- The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, “Intangibles - Goodwill and Other.” The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. The Company amortizes acquired intangible assets with definite useful economic lives over their useful economic lives utilizing the straight-line method. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. The Company does not amortize goodwill and any acquired intangible asset with an indefinite useful economic life, but reviews them for impairment at a reporting unit level on an annual basis, or when events or changes in circumstances indicate that the carrying amounts may be impaired. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of December 31, 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. The Company performed a goodwill impairment analysis as of March 31, 2020, due to triggering events being identified, and determined that goodwill was not impaired.
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.
Debt and equity issuance cost	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	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. 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.
Operating Segments	Operating Segments— While our executive officers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment.
Reclassifications	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements— The Financial Accounting Standards Board (FASB) issues Accounting Standards Updates (ASUs) to the FASB Accounting Standards Codification (ASC). This section provides a summary description of recent ASUs that have significant implications (elected or required) within the consolidated financial statements, or that management expects may have a significant impact on financial statements issued in the near future. Recent Accounting Pronouncements—Adopted ASU 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 stockholders’ 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 2014-09, 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 on the consolidated balance sheet under Topic 842. Adoption of Topic 842 did not have a material impact on the Company’s consolidated statement of operations. Management adopted the guidance on January 1, 2019, and elected certain practical expedients offered by the FASB, including foregoing the restatement of comparative periods upon adoption. Management also excluded short-term leases from the recognition of right-of-use asset and lease liabilities. Additionally, the Company elected the transition relief allowed by FASB in foregoing reassessment of the following: whether any existing contracts were or contained leases, the classification of existing leases, and the determination of initial direct costs for existing leases. As of March 31, 2020 , the Company leases (1) 6 branch locations, ( 2 ) its corporate offices (3) 1 production office and ( 4 ) office equipment under operating leases. See Note 5 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. 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 Company adopted this ASU, in 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, are being applied prospectively. All other amendments have been applied retrospectively for all periods presented. Adoption of this ASU had no 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 became effective for the Company beginning in the first quarter 2020. Adoption of this ASU had no material impact on its consolidated financial statements. ASU 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting-- The ASU provides optional and temporary relief, in the form of optional expedients and exceptions, for applying GAAP to modifications of contacts, hedging relationships and other transactions affected by reference rate (e.g. LIBOR) reforms. ASU 2020-04 is effective for the Company immediately and through December 31, 2022. The Company utilizes LIBOR, among other indexes, as a reference rate for underwriting variable rate loans. Reference rate reform has not had, nor does the Company expect it to have, a material effect on the Company’s consolidated balance sheet, operations or cash flows. 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. On July 17, 2019, the FASB proposed delaying the effective date for ASU 2016-13 for smaller reporting companies. In November 2019, the FASB issued ASU 2019-10 to extend the effective date one year. Earlier adoption is permitted; however, the Company does not currently plan to adopt the ASU early. Management is assessing alternative loss estimation methodologies and the Company’s data and system needs in order to evaluate the impact that adoption of this standard will have on the Company’s financial condition and results of operations. The Company anticipates recording the effect of implementing this ASU through a cumulative-effect adjustment through retained earnings as of the beginning of the reporting period in which the ASU is effective, which will be January 1, 2023.
Fair Value Measurement	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: 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).

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of March 31, 2020 and December 31, 2019 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2020 U.S. government agency obligations $ 43,128 $ 317 $ 736 $ 42,709 Obligations of states and political subdivisions 140 — — 140 Mortgage-backed securities 62,764 2,250 12 65,002 Corporate debt securities 18,759 42 244 18,557 Corporate asset based securities 29,670 — 2,883 26,787 Trust preferred securities 11,193 10 963 10,240 Total available for sale securities $ 165,654 $ 2,619 $ 4,838 $ 163,435 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
Held-to-maturity securities	Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2020 Obligations of states and political subdivisions $ 300 $ 1 $ — $ 301 Mortgage-backed securities 10,467 462 — 10,929 Total held to maturity securities $ 10,767 $ 463 $ — $ 11,230 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
Available-for-sale securities	The estimated fair value of securities at March 31, 2020 and 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 municipal securities due to the call feature. March 31, 2020 December 31, 2019 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ — $ — $ 141 $ 141 Due after one year through five years 5,883 5,760 5,900 5,959 Due after five years through ten years 37,249 36,480 43,269 43,180 Due after ten years 59,758 56,193 60,652 59,508 Total securities with contractual maturities $ 102,890 $ 98,433 $ 109,962 $ 108,788 Mortgage backed securities 62,764 65,002 70,806 71,331 Securities without contractual maturities — — — — Total available for sale securities $ 165,654 $ 163,435 $ 180,768 $ 180,119 March 31, 2020 December 31, 2019 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 300 $ 301 $ 300 $ 302 Total securities with contractual maturities 300 301 300 302 Mortgage backed securities 10,467 10,929 2,551 2,655 Total held to maturity securities $ 10,767 $ 11,230 $ 2,851 $ 2,957
Available for sale securities with unrealized losses	Securities with unrealized losses at March 31, 2020 and December 31, 2019 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2020 U.S. government agency obligations $ 7,902 $ 369 $ 10,467 $ 367 $ 18,369 $ 736 Mortgage backed securities 554 2 918 10 1,472 12 Corporate debt securities 5,620 123 1,379 121 6,999 244 Corporate asset based securities 5,379 465 21,407 2,418 26,786 2,883 Trust preferred securities 6,540 963 — — 6,540 963 Total $ 25,995 $ 1,922 $ 34,171 $ 2,916 $ 60,166 $ 4,838 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

LOANS, ALLOWANCE FOR LOAN LOS_2

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Schedule of loans by risk rating	Below is a summary of originated and acquired loans by type and risk rating as of March 31, 2020 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Commercial/Agricultural real estate: Commercial real estate $ 307,313 $ 4,978 $ 856 $ — $ — $ 313,147 Agricultural real estate 33,069 469 2,114 — — 35,652 Multi-family real estate 89,474 — — — — 89,474 Construction and land development 72,427 5,780 3,478 — — 81,685 Commercial/Agricultural non-real estate: Commercial non-real estate 80,746 1,115 3,388 — — 85,249 Agricultural non-real estate 21,552 428 720 — — 22,700 Residential real estate: One to four family 98,138 35 4,681 — — 102,854 Purchased HELOC loans 7,367 — 234 — — 7,601 Consumer non-real estate: Originated indirect paper 36,153 — 261 — — 36,414 Other Consumer 14,923 — 157 — — 15,080 Total originated loans $ 761,162 $ 12,805 $ 15,889 $ — $ — $ 789,856 Acquired Loans: Commercial/Agricultural real estate: Commercial real estate $ 192,367 $ 5,513 $ 9,123 $ — $ — $ 207,003 Agricultural real estate 39,729 — 8,037 — — 47,766 Multi-family real estate 13,361 — 148 — — 13,509 Construction and land development 13,982 — 251 — — 14,233 Commercial/Agricultural non-real estate: Commercial non-real estate 34,914 563 1,280 — — 36,757 Agricultural non-real estate 13,700 82 1,458 — — 15,240 Residential real estate: One to four family 60,335 424 2,198 — — 62,957 Consumer non-real estate: Other Consumer 2,095 — 9 — — 2,104 Total acquired loans $ 370,483 $ 6,582 $ 22,504 $ — $ — $ 399,569 Total Loans: Commercial/Agricultural real estate: Commercial real estate $ 499,680 $ 10,491 $ 9,979 $ — $ — $ 520,150 Agricultural real estate 72,798 469 10,151 — — 83,418 Multi-family real estate 102,835 — 148 — — 102,983 Construction and land development 86,409 5,780 3,729 — — 95,918 Commercial/Agricultural non-real estate: Commercial non-real estate 115,660 1,678 4,668 — — 122,006 Agricultural non-real estate 35,252 510 2,178 — — 37,940 Residential real estate: One to four family 158,473 459 6,879 — — 165,811 Purchased HELOC loans 7,367 — 234 — — 7,601 Consumer non-real estate: Originated indirect paper 36,153 — 261 — — 36,414 Other Consumer 17,018 — 166 — — 17,184 Gross loans $ 1,131,645 $ 19,387 $ 38,393 $ — $ — $ 1,189,425 Less: Unearned net deferred fees and costs and loans in process (510 ) Unamortized discount on acquired loans (7,964 ) Allowance for loan losses (11,835 ) Loans receivable, net $ 1,169,116 Below is a summary of originated loans by type and 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 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 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
Changes in a specific component on impaired loans and a general component for non-impaired loans for the periods	As an integral part of their examination process, various regulatory agencies also r
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 Residential Real Estate Consumer non-Real Estate Totals March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 March 31, 2020 December 31, 2019 Performing loans Performing TDR loans $ 1,124 $ 1,730 $ 10 $ 366 $ 2,933 $ 3,206 $ 69 $ 68 $ 4,136 $ 5,370 Performing loans other 790,678 758,237 156,838 167,596 166,676 178,415 53,337 57,486 1,167,529 1,161,734 Total performing loans 791,802 759,967 156,848 167,962 169,609 181,621 53,406 57,554 1,171,665 1,167,104 Nonperforming loans (1) Nonperforming TDR loans 5,290 4,868 2,056 1,973 606 383 — — 7,952 7,224 Nonperforming loans other 5,377 8,405 1,042 1,579 3,197 2,735 192 217 9,808 12,936 Total nonperforming loans 10,667 13,273 3,098 3,552 3,803 3,118 192 217 17,760 20,160 Total loans $ 802,469 $ 773,240 $ 159,946 $ 171,514 $ 173,412 $ 184,739 $ 53,598 $ 57,771 $ 1,189,425 $ 1,187,264 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Aging analysis of the Bank real estate and consumer loans	An aging analysis of the Company’s residential real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of March 31, 2020 and December 31, 2019 , respectively, was as follows: 30-59 Days Past Due and Accruing 60-89 Days Past Due and Accruing Greater Than 89 Days Past Due and Accruing Total Past Due and Accruing Nonaccrual Loans Total Past Due Accruing and Nonaccrual Loans Current Total Loans March 31, 2020 Commercial/Agricultural real estate: Commercial real estate $ 4,320 $ 4,855 $ — $ 9,175 $ 3,505 $ 12,680 $ 507,470 $ 520,150 Agricultural real estate 23 516 — 539 7,162 7,701 75,717 83,418 Multi-family real estate 471 — — 471 — 471 102,512 102,983 Construction and land development 2,317 — — 2,317 — 2,317 93,601 95,918 Commercial/Agricultural non-real estate: Commercial non-real estate 1,377 58 — 1,435 1,360 2,795 119,211 122,006 Agricultural non-real estate 622 499 — 1,121 1,739 2,860 35,080 37,940 Residential real estate: One to four family 3,690 1,651 1,498 6,839 2,071 8,910 156,901 165,811 Purchased HELOC loans 421 — 165 586 68 654 6,947 7,601 Consumer non-real estate: Originated indirect paper 161 118 6 285 118 403 36,011 36,414 Other Consumer 160 45 1 206 67 273 16,911 17,184 Total $ 13,562 $ 7,742 $ 1,670 $ 22,974 $ 16,090 $ 39,064 $ 1,150,361 $ 1,189,425 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 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
Bank impaired loans	A summary of the Company’s impaired loans as of March 31, 2020 , December 31, 2019 and March 31, 2019 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2020 With No Related Allowance Recorded: Commercial/agriculture real estate $ 33,959 $ 33,959 $ — $ 37,237 $ 563 Commercial/agricultural non-real estate 8,343 8,343 — 8,910 119 Residential real estate 7,966 7,966 — 8,331 116 Consumer non-real estate 397 397 — 388 8 Total $ 50,665 $ 50,665 $ — $ 54,865 $ 806 With An Allowance Recorded: Commercial/agriculture real estate $ 2,511 $ 2,511 $ 733 $ 2,327 $ 6 Commercial/agricultural non-real estate 416 416 92 453 5 Residential real estate 2,260 2,260 181 1,846 30 Consumer non-real estate 99 99 27 83 1 Total $ 5,286 $ 5,286 $ 1,033 $ 4,709 $ 42 March 31, 2020 Totals: Commercial/agriculture real estate $ 36,470 $ 36,470 $ 733 $ 39,564 $ 569 Commercial/agricultural non-real estate 8,759 8,759 92 9,363 124 Residential real estate 10,226 10,226 181 10,176 146 Consumer non-real estate 496 496 27 471 9 Total $ 55,951 $ 55,951 $ 1,033 $ 59,574 $ 848 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 March 31, 2019 With No Related Allowance Recorded: Commercial/agriculture real estate $ 24,515 $ 24,515 $ — $ 26,683 $ 500 Commercial/agricultural non-real estate 13,228 13,228 — 10,064 236 Residential real estate 7,632 7,632 — 8,252 156 Consumer non-real estate 275 275 — 250 4 Total $ 45,650 $ 45,650 $ — $ 45,249 $ 896 With An Allowance Recorded: Commercial/agriculture real estate $ 1,811 $ 1,811 $ 403 $ 1,395 $ 5 Commercial/agricultural non-real estate 122 122 32 74 — Residential real estate 2,431 2,431 268 1,882 26 Consumer non-real estate 115 115 36 131 2 Total $ 4,479 $ 4,479 $ 739 $ 3,482 $ 33 March 31, 2019 Totals: Commercial/agriculture real estate $ 26,326 $ 26,326 $ 403 $ 28,078 $ 505 Commercial/agricultural non-real estate 13,350 13,350 32 10,138 236 Residential real estate 10,063 10,063 268 10,134 182 Consumer non-real estate 390 390 36 381 6 Total $ 50,129 $ 50,129 $ 739 $ 48,731 $ 929
Troubled debt restructuring	The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three months ended March 31, 2020 , twelve months ended December 31, 2019 and three months ended March 31, 2019: Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Three months ended March 31, 2020 TDRs: Commercial/agriculture real estate 3 $ 248 $ — $ 17 $ — $ 265 $ 265 $ — Commercial/agricultural non-real estate — — — — — — — — Residential real estate 1 — — 85 — 85 85 — Consumer non-real estate 2 3 — 4 — 7 7 — Totals 6 $ 251 $ — $ 106 $ — $ 357 $ 357 $ — 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/agriculture 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 March 31, 2019 TDRs: Commercial/agriculture real estate 3 $ — $ — $ 1,190 $ — $ 1,190 $ 1,190 $ — Commercial/agricultural non-real estate 2 70 — 397 — 467 467 — Residential real estate 3 — — 171 — 171 171 — Consumer non-real estate — — — — — — — — Totals 8 $ 70 $ — $ 1,758 $ — $ 1,828 $ 1,828 $ — A summary of loans by loan segment modified in a troubled debt restructuring as of March 31, 2020 and March 31, 2019, was as follows: March 31, 2020 March 31, 2019 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Commercial/agriculture real estate 28 $ 6,415 17 $ 3,454 Commercial/agricultural non-real estate 14 2,065 3 485 Residential real estate 42 3,539 37 3,454 Consumer non-real estate 8 69 11 90 Total troubled debt restructurings 92 $ 12,088 68 $ 7,483 The following table provides information related to restructured loans that were considered in default as of March 31, 2020 and March 31, 2019: March 31, 2020 March 31, 2019 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Commercial/agriculture real estate 15 $ 5,290 3 $ 464 Commercial/agricultural non-real estate 13 2,056 9 1,598 Residential real estate 4 365 6 439 Consumer non-real estate — — — — Total troubled debt restructurings 32 $ 7,711 18 $ 2,501 Following is a summary of TDR loans by accrual status as of March 31, 2020 and December 31, 2019 . March 31, 2020 December 31, 2019 Troubled debt restructure loans: Accrual status $ 4,377 $ 5,396 Non-accrual status 7,711 7,198 Total $ 12,088 $ 12,594
Schedule of acquired loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: March 31, 2020 December 31, 2019 Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans) Outstanding balance $ 31,231 $ 38,268 Carrying amount $ 26,904 $ 31,978 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 368,338 $ 386,476 Carrying amount $ 364,701 $ 383,275 Total acquired loans Outstanding balance $ 399,569 $ 424,744 Carrying amount $ 391,605 $ 415,253
Schedule of accretable yield	The following table provides changes in accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality: March 31, 2020 March 31, 2019 Balance at beginning of period $ 3,201 $ 3,163 Acquisitions — — Reclass from non-accretable difference 669 — Accretion (233 ) (194 ) Balance at end of period $ 3,637 $ 2,969

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Mortgage servicing rights activity	Mortgage servicing rights activity for the three month period ended March 31, 2020 and twelve months ended December 31, 2019 were as follows: As of and for the Three Months Ended As of and for the Twelve Months Ended Mortgage servicing rights: March 31, 2020 December 31, 2019 Mortgage servicing assets, net; beginning of period $ 4,541 $ 4,486 MSR asset acquired — — Increase in MSR assets resulting from transfers of financial assets 182 904 Amortization during the period (256 ) (849 ) 4,467 4,541 Valuation Allowances: Balance at beginning of period (259 ) — Additions (480 ) (259 ) Recoveries — — Write-downs — — Balance at end of period (739 ) (259 ) Mortgage servicing assets, net; end of period $ 3,728 $ 4,282 Fair value of MSR asset; end of period $ 3,736 $ 4,309 Residential mortgage loans serviced for others $ 521,649 $ 524,715 Net book value of MSR asset to loans serviced for others 0.72 % 0.82 %

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Components of Lease Expense	Three Months Ended March 31, 2020 March 31, 2019 Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 159 $ 239 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ — $ 158 March 31, 2020 December 31, 2019 Supplemental balance sheet information related to leases was as follows: Operating lease right-of-use assets $ 2,577 $ 2,787 Operating lease liabilities $ 2,697 $ 2,845 Weighted average remaining lease term in years; operating leases 6.38 6.63 Weighted average discount rate; operating leases 3.07 % 3.07 %
Maturities of Operating Lease Liabilities	Cash obligations under lease contracts are as follows: Fiscal years ending December 31, 2020 $ 453 2021 473 2022 437 2023 391 2024 338 Thereafter 1,168 Total 3,260 Less: effects of discounting (563 ) Lease liability recognized $ 2,697

FEDERAL HOME LOAN BANK ADVANC_2

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2020
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank advances and other borrowings at March 31, 2020 and December 31, 2019 is as follows: March 31, 2020 December 31, 2019 Stated Maturity Amount Range of Stated Rates Amount Range of Stated Rates Federal Home Loan Bank advances (1), (2), (3), (4), (5) 2020 $ 4,000 1.67 % 2.05 % $ 69,000 1.67 % 2.05 % 2021 4,000 1.85 % 2.16 % 4,000 1.85 % 2.16 % 2022 15,000 2.34 % 2.45 % 15,000 2.34 % 2.45 % 2023 20,000 1.43 % 1.44 % — — % — % 2024 20,530 — % 1.45 % 530 — % — % 2025 5,000 1.45 % 1.45 % — — % — % 2029 42,500 1.00 % 1.13 % 42,500 1.00 % 1.13 % 2030 12,500 0.52 % 0.86 % — — % — % Subtotal 123,530 131,030 Unamortized discount on acquired notes (53 ) (59 ) Federal Home Loan Bank advances, net $ 123,477 $ 130,971 Senior Notes (6) 2031 $ 28,856 3.50 % 4.00 % $ 28,856 4.00 % 4.75 % Subordinated Notes (7) 2027 $ 15,000 6.75 % 6.75 % $ 15,000 6.75 % 6.75 % Unamortized debt issuance costs $ (280 ) $ (296 ) Total other borrowings $ 43,576 $ 43,560 Totals $ 167,053 $ 174,531 (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 $812,424 and $792,909 at March 31, 2020 and December 31, 2019, respectively. At March 31, 2020, the Bank’s available and unused portion under the FHLB borrowing arrangement was approximately $193,603 compared to $203,935 as of December 31, 2019. (2) Maximum month-end borrowed amounts outstanding under this borrowing agreement were $130,030 and $151,130 , during the three months ended March 31, 2020 and the twelve months ended December 31, 2019, respectively. (3) The weighted-average interest rates on FHLB short term borrowings outstanding as of March 31, 2020 and December 31, 2019 were 1.38% and 1.74% , respectively. (4) The bank acquired nine remaining FHLB notes totaling $12,530 , 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 16 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 $55,000 , with various maturity dates in 2029 and 2030, can be called or replaced by the FHLB on a quarterly basis, beginning approximately three months after the initial advance. (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 with a floor rate of 3.50% . 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.

CAPITAL MATTERS (Tables)

CAPITAL MATTERS (Tables)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 and December 31, 2019 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of March 31, 2020 Total capital (to risk weighted assets) $ 163,087 13.6 % $ 96,152 > = 8.0 % $ 120,190 > = 10.0 % Tier 1 capital (to risk weighted assets) 151,252 12.6 % 72,114 > = 6.0 % 96,152 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 151,252 12.6 % 54,085 > = 4.5 % 78,123 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 151,252 10.3 % 58,926 > = 4.0 % 73,657 > = 5.0 % As of December 31, 2019 Total capital (to risk weighted assets) $ 160,302 13.1 % $ 98,174 > = 8.0 % $ 122,718 > = 10.0 % Tier 1 capital (to risk weighted assets) 149,982 12.2 % 73,631 > = 6.0 % 98,174 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 149,982 12.2 % 55,223 > = 4.5 % 79,767 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 149,982 10.4 % 57,834 > = 4.0 % 72,293 > = 5.0 % The Company’s Tier 1 (leverage) and risk-based capital ratios at March 31, 2020 and December 31, 2019 , respectively, are presented below: Actual For Capital Adequacy To Be Well Capitalized Amount Ratio Amount Ratio Amount Ratio As of March 31, 2020 Total capital (to risk weighted assets) $ 137,705 11.5 % $ 96,152 > = 8.0 % $ 120,190 > = 10.0 % Tier 1 capital (to risk weighted assets) 110,870 9.2 % 72,114 > = 6.0 % 96,152 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 110,870 9.2 % 54,085 > = 4.5 % 78,123 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 110,870 7.7 % 58,926 > = 4.0 % 73,657 > = 5.0 % As of December 31, 2019 Total capital (to risk weighted assets) $ 137,259 11.2 % $ 98,174 > = 8.0 % $ 122,718 > = 10.0 % Tier 1 capital (to risk weighted assets) 111,939 9.1 % 73,631 > = 6.0 % 998,174 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 111,939 9.1 % 55,223 > = 4.5 % 79,767 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 111,939 7.7 % 57,834 > = 4.0 % 72,293 > = 5.0 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Award March 31, 2020 December 31, 2019 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 43,457 $ 12.76 75,407 $ 13.24 Granted 41,507 11.93 12,847 11.50 Vested (6,577 ) 12.73 (32,630 ) 12.89 Forfeited — — (12,167 ) 13.28 Unvested and outstanding at end of year 78,387 $ 12.32 43,457 $ 12.76
Summary of stock option activity	Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value March 31, 2020 Outstanding at beginning of year 78,100 $ 11.18 Forfeited or expired (3,200 ) 12.21 Outstanding at end of year 74,900 $ 11.14 6.28 Exercisable at end of year 45,100 $ 10.68 6.03 $ (191 ) Fully vested and expected to vest 74,900 $ 11.14 6.28 $ (351 ) 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 6.30 $ 67 Fully vested and expected to vest 78,100 $ 11.18 6.55 $ 81
Information related to stock option plan	Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan for the respective periods follows: Three months ended March 31, 2020 Twelve months ended December 31, 2019 Intrinsic value of options exercised $ — $ 130 Cash received from options exercised $ — $ 203 Tax benefit realized from options exercised $ — $ —

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Assets measured on a recurring basis	The following tables present the financial instruments measured at fair value on a recurring basis as of March 31, 2020 and December 31, 2019 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2020 Investment securities: U.S. government agency obligations $ 42,709 $ — $ 42,709 $ — Obligations of states and political subdivisions 140 — 140 — Mortgage-backed securities 65,002 — 65,002 — Corporate debt securities 18,557 — 18,557 — Corporate asset based securities 26,787 — 26,787 — Trust preferred securities 10,240 — 10,240 — Total $ 163,435 $ — $ 163,435 $ — 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 backed securities 26,854 — 26,854 — Trust preferred securities 11,123 — 11,123 — Total $ 180,119 $ — $ 180,119 $ —
Assets measured on a nonrecurring basis	The following tables present the financial instruments measured at fair value on a nonrecurring basis as of March 31, 2020 and December 31, 2019 : Carrying Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2020 Foreclosed and repossessed assets, net $ 1,432 $ — $ — $ 1,432 Impaired loans with allocated allowances 5,286 — — 5,286 Mortgage servicing rights 3,728 — — 3,736 Total $ 10,446 $ — $ — $ 10,454 December 31, 2019 Foreclosed and repossessed assets, net $ 1,460 $ — $ — $ 1,460 Impaired loans with allocated allowances 4,131 — — 4,131 Mortgage servicing rights 4,282 — — 4,309 Total $ 9,873 $ — $ — $ 9,900
Fair value, assets measured on recurring and nonrecurring basis	The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at March 31, 2020 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range March 31, 2020 Foreclosed and repossessed assets, net $ 1,432 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 5,286 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 3,736 Discounted cash flows Discounted rates 9.5% - 12.5% 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 Estimated costs to sell 10 - 15% Mortgage servicing rights $ 4,309 Discounted cash flows Discounted rates 9.5% - 12.5% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes.
Carrying amount and estimated fair value of financial instruments	The carrying amount and estimated fair value of the Company’s financial instruments as of the dates indicated below were as follows: March 31, 2020 December 31, 2019 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level I) $ 41,347 $ 41,347 $ 55,840 $ 55,840 Other interest-bearing deposits (Level II) 4,006 4,046 4,744 4,792 Securities available for sale “AFS” (Level II) 163,435 163,435 180,119 180,119 Securities held to maturity “HTM” (Level II) 10,767 11,230 2,851 2,957 Equity securities with readily determinable fair value (Level I) 163 163 246 246 Other investments (Level II) 14,999 14,999 15,005 15,005 Loans receivable, net (Level III) 1,169,116 1,192,164 1,167,060 1,161,660 Loans held for sale (Level II) 3,281 3,281 5,893 5,893 Mortgage servicing rights (Level III) 3,728 3,736 4,282 4,309 Accrued interest receivable (Level 1) 4,822 4,822 4,738 4,738 Financial liabilities: Deposits (Level III) $ 1,180,055 $ 1,185,997 $ 1,195,702 $ 1,192,777 FHLB advances (Level II) 123,477 129,435 130,971 131,593 Other borrowings (Level I) 43,576 43,576 43,560 43,560 Other liabilities (Level I) 9,731 9,731 10,010 10,010 Accrued interest payable (Level I) 392 392 453 453

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Tax effects allocated to each component of other comprehensive income (loss)	The following table shows the tax effects allocated to each component of other comprehensive income for the three months ended March 31, 2020 and 2019: 2020 2019 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized (losses) gains on securities: Net unrealized (losses) gains arising during the period $ (1,643 ) $ 452 $ (1,191 ) $ 1,569 $ (432 ) $ 1,137 Reclassification adjustment for gains included in net income 73 (20 ) 53 37 (10 ) 27 Other comprehensive (loss) income $ (1,570 ) $ 432 $ (1,138 ) $ 1,606 $ (442 ) $ 1,164
Changes in the accumulated balances for each component of other comprehensive income (loss)	The changes in the accumulated balances for each component of other comprehensive income (loss) for the twelve months ended December 31, 2019 and the three months ended March 31, 2020 were as follows: Unrealized Gains (Losses) on Securities Other Accumulated Comprehensive Income (Loss) Beginning Balance, January 1, 2019 $ (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 (1) (45 ) (45 ) Ending balance, December 31, 2019 $ (334 ) $ (471 ) Current year-to-date other comprehensive loss, net of tax (1,138 ) (1,138 ) Ending balance, March 31, 2020 $ (1,472 ) $ (1,609 )
Reclassification out of accumulated other comprehensive income (loss)	Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2020 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 $ 73 Gains on available for sale securities Tax Effect (20 ) Provision for income taxes Total reclassifications for the period $ 53 Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2019 were as follows: Details about Accumulated Other Comprehensive Income (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 $ 34 Gains on available for sale securities Tax Effect (9 ) Provision for income taxes Total reclassifications for the period $ 25 Net gain attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR_3

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)branchleasesegment	Dec. 31, 2019USD ($)segmentreporting_unit	Mar. 31, 2019USD ($)	Jan. 01, 2019USD ($)lease
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 14,999	$ 15,005
Interest income recognized debt past due (less than days)	90 days
Loans charged off past due more than days	180 days
Closed end loan charged off past due more than days	120 days
Number of operating segments | segment	1	1
Number of reporting units | reporting_unit		1
Operating lease right-of-use assets	$ 2,577	$ 2,787		$ 5,000
Operating lease liabilities	$ 2,697	2,845		$ 5,000
Corporate Offices
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease	1			1
Other Production
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease	1			1
Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease	4			4
Bank Branch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of properties subject to operating leases (in leases) | lease	6			9
Accounting Standards Update 2016-01
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle				$ 0
Retained Earnings
Accounts, Notes, Loans and Financing Receivable [Line Items]
Tax Cuts and Jobs Act, Reclassification from AOCI to Retained Earnings, Tax Effect			$ (137)
Retained Earnings | Accounting Standards Update 2016-01
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle				45
Accumulated Other Comprehensive Income (Loss)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Tax Cuts and Jobs Act, Reclassification from AOCI to Retained Earnings, Tax Effect			$ 137
Accumulated Other Comprehensive Income (Loss) | Accounting Standards Update 2016-01
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative effect of new accounting principle				$ (45)
FHLB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 8,158	8,196
Federal Reserve Bank
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	5,166	5,162
Bankers Bank Stock
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other investments	$ 1,675	$ 1,647
Commercial Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	90 days
Closed End Consumer Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	120 days
Real Estate and Open Ended Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	180 days
Wisconsin and Minnesota
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Offices | branch	28

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 165,654	$ 180,768
Gross Unrealized Gains	2,619	868
Gross Unrealized Losses	4,838	1,517
Estimated Fair Value	163,435	180,119
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	43,128	52,020
Gross Unrealized Gains	317	132
Gross Unrealized Losses	736	347
Estimated Fair Value	42,709	51,805
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	140	281
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	140	281
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	62,764	70,806
Gross Unrealized Gains	2,250	635
Gross Unrealized Losses	12	110
Estimated Fair Value	65,002	71,331
Corporate debt securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	18,759	18,776
Gross Unrealized Gains	42	66
Gross Unrealized Losses	244	117
Estimated Fair Value	18,557	18,725
Corporate asset based securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	29,670	27,718
Gross Unrealized Gains	0	0
Gross Unrealized Losses	2,883	864
Estimated Fair Value	26,787	26,854
Trust preferred securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	11,193	11,167
Gross Unrealized Gains	10	35
Gross Unrealized Losses	963	79
Estimated Fair Value	$ 10,240	$ 11,123

LOANS, ALLOWANCE FOR LOAN LOS_3

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Narrative) (Details) $ in Thousands	3 Months Ended						12 Months Ended
	Mar. 31, 2020USD ($)TDR	Mar. 31, 2020USD ($)ContractTDR	Mar. 31, 2020USD ($)TDR	Mar. 31, 2020USD ($)TDR	Dec. 31, 2019USD ($)ContractTDR	Mar. 31, 2019USD ($)Contract	Dec. 31, 2019USD ($)TDR
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 55,951	$ 55,951	$ 55,951	$ 55,951	$ 63,196	$ 50,129	$ 63,196
Recorded Investment	$ 12,088	$ 12,088	$ 12,088	$ 12,088	$ 12,594		$ 12,594
Number of delinquent TDR | TDR	14	14	14	14	2		2
Recorded investment in delinquent TDR	$ 3,401	$ 3,401	$ 3,401	$ 3,401	$ 101		$ 101
Number of Contracts		6		0	44	8	0
Pre-Modification Outstanding Recorded Investment			357		$ 7,992	$ 1,828
Outstanding balance	$ 33	$ 33	33	$ 33	12		$ 12
Number of Modifications | Contract		32				18
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period & nonaccruing	90+ days
Past due, minimum period	90 days
Recorded Investment	$ 12,088	$ 12,088	12,088	12,088	12,594		12,594
Substandard non-TDR loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	16,959	16,959	16,959	16,959	18,624		18,624
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	26,904	26,904	26,904	26,904	31,978		31,978
Certain loans acquired in transfer	4,327	4,327	4,327	4,327	6,290		6,290
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	12,088	$ 12,088	12,088	12,088		$ 7,483
Number of Contracts | Contract		92				68
Originated Loans | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	4,136	$ 4,136	4,136	4,136	5,370		5,370
Troubled Debt Restructuring, Default During Year
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | Contract		10
Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	36,470	$ 36,470	36,470	36,470	$ 42,657	$ 26,326	$ 42,657
Number of Contracts | Contract		3			18	3
Pre-Modification Outstanding Recorded Investment			265		$ 5,411	$ 1,190
Number of Modifications | Contract		15				3
Commercial/Agriculture Real Estate | Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 6,415	$ 6,415	$ 6,415	$ 6,415		$ 3,454
Number of Contracts | Contract		28				17
Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio, percentage	75.00%	75.00%	75.00%	75.00%

INVESTMENT SECURITIES (Held-to-

INVESTMENT SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 10,767	$ 2,851
Gross Unrealized Gains	463	106
Gross Unrealized Losses	0	0
Estimated Fair Value	11,230	2,957
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	300	300
Gross Unrealized Gains	1	2
Gross Unrealized Losses	0	0
Estimated Fair Value	301	302
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	10,467	2,551
Gross Unrealized Gains	462	104
Gross Unrealized Losses	0	0
Estimated Fair Value	$ 10,929	$ 2,655

LOANS, ALLOWANCE FOR LOAN LOS_4

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of Originated and Acquired Loans by Type and Risk) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 1,189,425	$ 1,187,264
Unearned net deferred fees and costs and loans in process	(510)	(393)
Unamortized discount on acquired loans	(7,964)	(9,491)
Allowance for loan losses	(11,835)	(10,320)	$ (8,707)
Loans receivable, net	1,169,116	1,167,060
1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,131,645	1,136,516
6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	19,387	10,856
7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	38,393	39,892
8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	789,856	762,520
Allowance for loan losses	(10,850)	(9,551)	(8,146)	$ (7,180)
Originated Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	761,162	744,768
Originated Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	12,805	2,520
Originated Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,889	15,232
Originated Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Originated Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	399,569	424,744
Allowance for loan losses	(985)		(561)
Acquired Loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	370,483	391,748
Acquired Loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	6,582	8,336
Acquired Loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	22,504	24,660
Acquired Loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Acquired Loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(7,942)		(5,189)
Commercial/Agriculture Real Estate | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	520,150	514,459
Commercial/Agriculture Real Estate | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	499,680	498,073
Commercial/Agriculture Real Estate | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	10,491	6,350
Commercial/Agriculture Real Estate | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	9,979	10,036
Commercial/Agriculture Real Estate | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	83,418	85,363
Commercial/Agriculture Real Estate | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	72,798	73,510
Commercial/Agriculture Real Estate | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	469	1,363
Commercial/Agriculture Real Estate | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	10,151	10,490
Commercial/Agriculture Real Estate | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	102,983	87,008
Commercial/Agriculture Real Estate | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	102,835	85,410
Commercial/Agriculture Real Estate | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	148	1,598
Commercial/Agriculture Real Estate | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	95,918	86,410
Commercial/Agriculture Real Estate | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	86,409	82,170
Commercial/Agriculture Real Estate | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	5,780	0
Commercial/Agriculture Real Estate | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	3,729	4,240
Commercial/Agriculture Real Estate | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(7,277)	(6,205)	(4,989)	(4,019)
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	313,147	302,546
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	307,313	301,381
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	4,978	266
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	856	899
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	35,652	34,026
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	33,069	31,129
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	469	829
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,114	2,068
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	89,474	71,877
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	89,474	71,877
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	81,685	71,467
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	72,427	67,989
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	5,780	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	3,478	3,478
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(665)		(200)
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	207,003	211,913
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	192,367	196,692
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	5,513	6,084
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	9,123	9,137
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	47,766	51,337
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	39,729	42,381
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	534
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	8,037	8,422
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	13,509	15,131
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	13,361	13,533
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	148	1,598
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	14,233	14,943
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	13,982	14,181
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	251	762
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
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	(1,819)		(1,309)
Commercial/Agricultural Non-real Estate | Commercial non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	122,006	133,734
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	115,660	126,835
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,678	1,955
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	4,668	4,944
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Commercial non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	37,940	37,780
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	35,252	35,166
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	510	752
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,178	1,862
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,659)	(1,643)	(1,272)	(1,258)
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	85,249	89,730
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	80,746	85,248
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,115	1,023
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	3,388	3,459
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	22,700	20,717
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	21,552	19,545
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	428	402
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	720	770
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(160)		(37)
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	36,757	44,004
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	34,914	41,587
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	563	932
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,280	1,485
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,240	17,063
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	13,700	15,621
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	82	350
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	1,458	1,092
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,039)		(1,296)
Residential Real Estate | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	165,811	176,332
Residential Real Estate | One to four family | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	158,473	169,553
Residential Real Estate | One to four family | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	459	436
Residential Real Estate | One to four family | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	6,879	6,343
Residential Real Estate | One to four family | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | One to four family | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	7,601	8,407
Residential Real Estate | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	7,367	8,407
Residential Real Estate | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	234	0
Residential Real Estate | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(924)	(879)	(1,054)	(1,048)
Residential Real Estate | Originated Loans | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	102,854	108,619
Residential Real Estate | Originated Loans | One to four family | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	98,138	104,428
Residential Real Estate | Originated Loans | One to four family | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	35	0
Residential Real Estate | Originated Loans | One to four family | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	4,681	4,191
Residential Real Estate | Originated Loans | One to four family | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | One to four family | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	7,601	8,407
Residential Real Estate | Originated Loans | Purchased HELOC loans | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	7,367	8,407
Residential Real Estate | Originated Loans | Purchased HELOC loans | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	234	0
Residential Real Estate | Originated Loans | Purchased HELOC loans | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | Purchased HELOC loans | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(115)		(242)
Residential Real Estate | Acquired Loans | One to four family
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	62,957	67,713
Residential Real Estate | Acquired Loans | One to four family | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	60,335	65,125
Residential Real Estate | Acquired Loans | One to four family | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	424	436
Residential Real Estate | Acquired Loans | One to four family | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,198	2,152
Residential Real Estate | Acquired Loans | One to four family | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Acquired Loans | One to four family | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(575)		(635)
Consumer Non-real Estate | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	36,414	39,585
Consumer Non-real Estate | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	36,153	39,339
Consumer Non-real Estate | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	261	246
Consumer Non-real Estate | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	17,184	18,186
Consumer Non-real Estate | Other Consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	17,018	18,053
Consumer Non-real Estate | Other Consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	166	133
Consumer Non-real Estate | Other Consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(530)	(467)	(554)	$ (641)
Consumer Non-real Estate | Originated Loans | Originated indirect paper
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	36,414	39,585
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	36,153	39,339
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	261	246
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Originated indirect paper | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	15,080	15,546
Consumer Non-real Estate | Originated Loans | Other Consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	14,923	15,425
Consumer Non-real Estate | Originated Loans | Other Consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	157	121
Consumer Non-real Estate | Originated Loans | Other Consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(45)		$ (81)
Consumer Non-real Estate | Acquired Loans | Other Consumer
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,104	2,640
Consumer Non-real Estate | Acquired Loans | Other Consumer | 1 to 5
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	2,095	2,628
Consumer Non-real Estate | Acquired Loans | Other Consumer | 6
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans | Other Consumer | 7
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	9	12
Consumer Non-real Estate | Acquired Loans | Other Consumer | 8
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans | Other Consumer | 9
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 0	$ 0

INVESTMENT SECURITIES (Narrativ

INVESTMENT SECURITIES (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Proceeds from principal payments and sale of available for sale securities	$ 25,149,000	$ 5,102,000
Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Borrowings outstanding under line of credit facility	0		$ 0
U.S. government agency obligations | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	633,000		633,000
U.S. government agency obligations | Asset Pledged as Collateral | Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	1,511,000		1,511,000
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Proceeds from principal payments and sale of available for sale securities			10,700,000
Gain on sale			156,000
Mortgage-backed securities | MPF Credit Enhancement Fee
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	655,000		655,000
Mortgage-backed securities | Asset Pledged as Collateral | Specific Municipal Deposits
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral	$ 4,575,000		$ 4,575,000

LOANS, ALLOWANCE FOR LOAN LOS_5

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Changes in the ALL by Loan Type) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Allowance for Loan Losses:
Beginning balance	$ 10,320
Provision	2,000	$ 1,225
Ending balance	11,835	8,707
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	1,033	739
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	10,802	7,968
Loans Receivable:
Total loans	1,189,425	1,026,436	$ 1,187,264
Ending balance: individually evaluated for impairment	29,048	27,312
Ending balance: collectively evaluated for impairment	1,160,377	999,124
Originated Loans
Allowance for Loan Losses:
Beginning balance	9,551	7,180
Charge-offs	(356)	(73)
Recoveries	25	19
Provision	1,630	1,020
Ending balance	10,850	8,146
Loans Receivable:
Total loans	789,856	667,480
Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	31,231	26,924
Other acquired loans
Allowance for Loan Losses:
Beginning balance	769	424
Charge-offs	(164)	(72)
Recoveries	10	4
Provision	370	205
Ending balance	985
Loans Receivable:
Total loans	368,338	332,032
Acquired Loans
Allowance for Loan Losses:
Ending balance	985	561
Loans Receivable:
Total loans	391,605		415,253
Commercial/Agriculture Real Estate
Allowance for Loan Losses:
Ending balance	7,942	5,189
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	733	403
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	7,209	4,786
Loans Receivable:
Total loans	802,469	585,857	773,240
Ending balance: individually evaluated for impairment	14,298	8,952
Ending balance: collectively evaluated for impairment	788,171	576,905
Commercial/Agriculture Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	6,205	4,019
Charge-offs	0	0
Recoveries	0	0
Provision	1,072	970
Ending balance	7,277	4,989
Loans Receivable:
Total loans	519,958	361,652
Commercial/Agriculture Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	25,452	19,674
Commercial/Agriculture Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	526	183
Charge-offs	0	0
Recoveries	0	0
Provision	139	17
Ending balance	665
Loans Receivable:
Total loans	257,059	204,531
Commercial/Agriculture Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	665	200
Commercial/Agricultural Non-real Estate
Allowance for Loan Losses:
Ending balance	1,819	1,309
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	92	32
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,727	1,277
Loans Receivable:
Total loans	159,946	142,057	171,514
Ending balance: individually evaluated for impairment	5,754	9,971
Ending balance: collectively evaluated for impairment	154,192	132,086
Commercial/Agricultural Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,643	1,258
Charge-offs	(307)	0
Recoveries	0	0
Provision	323	14
Ending balance	1,659	1,272
Loans Receivable:
Total loans	107,949	93,550
Commercial/Agricultural Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	3,845	4,875
Commercial/Agricultural Non-real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	27	32
Charge-offs	(135)	0
Recoveries	0	0
Provision	268	5
Ending balance	160
Loans Receivable:
Total loans	48,152	43,632
Commercial/Agricultural Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	160	37
Residential Real Estate
Allowance for Loan Losses:
Ending balance	1,039	1,296
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	181	268
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	858	1,028
Loans Receivable:
Total loans	173,412	214,142	184,739
Ending balance: individually evaluated for impairment	8,500	7,998
Ending balance: collectively evaluated for impairment	164,912	206,144
Residential Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	879	1,048
Charge-offs	0	(10)
Recoveries	5	1
Provision	40	15
Ending balance	924	1,054
Loans Receivable:
Total loans	110,455	131,823
Residential Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	1,934	2,375
Residential Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	163	205
Charge-offs	(27)	(57)
Recoveries	8	0
Provision	(29)	94
Ending balance	115
Loans Receivable:
Total loans	61,023	79,944
Residential Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	115	242
Consumer Non-real Estate
Allowance for Loan Losses:
Ending balance	575	635
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	27	36
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	548	599
Loans Receivable:
Total loans	53,598	84,380	$ 57,771
Ending balance: individually evaluated for impairment	496	391
Ending balance: collectively evaluated for impairment	53,102	83,989
Consumer Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	467	641
Charge-offs	(49)	(63)
Recoveries	20	18
Provision	92	(42)
Ending balance	530	554
Loans Receivable:
Total loans	51,494	80,455
Consumer Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	0	0
Consumer Non-real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	53	65
Charge-offs	(2)	(15)
Recoveries	2	4
Provision	(8)	27
Ending balance	45
Loans Receivable:
Total loans	2,104	3,925
Consumer Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	45	81
Unallocated
Allowance for Loan Losses:
Ending balance	460	278
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	460	278
Loans Receivable:
Total loans	0	0
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	0	0
Unallocated | Originated Loans
Allowance for Loan Losses:
Beginning balance	357	214
Charge-offs	0	0
Recoveries	0	0
Provision	103	63
Ending balance	460	277
Loans Receivable:
Total loans	0	0
Unallocated | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	0	0
Unallocated | Other acquired loans
Allowance for Loan Losses:
Beginning balance	0	(61)
Charge-offs	0	0
Recoveries	0	0
Provision	0	62
Ending balance	0
Loans Receivable:
Total loans	0	0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Ending balance	$ 0	$ 1

INVESTMENT SECURITIES (Availa_2

INVESTMENT SECURITIES (Available-for-sale Securities, Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Amortized Cost
Due in one year or less	$ 0	$ 141
Due after one year through five years	5,883	5,900
Due after five years through ten years	37,249	43,269
Due after ten years	59,758	60,652
Total securities with contractual maturities	102,890	109,962
Mortgage backed securities	0	0
Amortized Cost	165,654	180,768
Estimated Fair Value
Due in one year or less	0	141
Due after one year through five years	5,760	5,959
Due after five years through ten years	36,480	43,180
Due after ten years	56,193	59,508
Total securities with contractual maturities	98,433	108,788
Mortgage backed securities	0	0
Total available for sale securities	163,435	180,119
Mortgage backed securities
Amortized Cost
Mortgage backed securities	62,764	70,806
Estimated Fair Value
Mortgage backed securities	$ 65,002	$ 71,331

LOANS, ALLOWANCE FOR LOAN LOS_6

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Loans Receivable by Loan Type) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Loans receivable
Total loans	$ 1,189,425	$ 1,187,264	$ 1,026,436
Performing loans
Loans receivable
TDR loans	4,136	5,370
Loans other	1,167,529	1,161,734
Total loans	1,171,665	1,167,104
Nonperforming loans
Loans receivable
TDR loans	7,952	7,224
Loans other	9,808	12,936
Total loans	17,760	20,160
Commercial/Agriculture Real Estate
Loans receivable
Total loans	802,469	773,240	585,857
Commercial/Agriculture Real Estate | Performing loans
Loans receivable
TDR loans	1,124	1,730
Loans other	790,678	758,237
Total loans	791,802	759,967
Commercial/Agriculture Real Estate | Nonperforming loans
Loans receivable
TDR loans	5,290	4,868
Loans other	5,377	8,405
Total loans	10,667	13,273
Commercial/Agricultural Non-real Estate
Loans receivable
Total loans	159,946	171,514	142,057
Commercial/Agricultural Non-real Estate | Performing loans
Loans receivable
TDR loans	10	366
Loans other	156,838	167,596
Total loans	156,848	167,962
Commercial/Agricultural Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	2,056	1,973
Loans other	1,042	1,579
Total loans	3,098	3,552
Residential Real Estate
Loans receivable
Total loans	173,412	184,739	214,142
Residential Real Estate | Performing loans
Loans receivable
TDR loans	2,933	3,206
Loans other	166,676	178,415
Total loans	169,609	181,621
Residential Real Estate | Nonperforming loans
Loans receivable
TDR loans	606	383
Loans other	3,197	2,735
Total loans	3,803	3,118
Consumer Non-real Estate
Loans receivable
Total loans	53,598	57,771	$ 84,380
Consumer Non-real Estate | Performing loans
Loans receivable
TDR loans	69	68
Loans other	53,337	57,486
Total loans	53,406	57,554
Consumer Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	0	0
Loans other	192	217
Total loans	$ 192	$ 217

INVESTMENT SECURITIES (Held-t_2

INVESTMENT SECURITIES (Held-to-maturity Securities, Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Amortized Cost
Due in one year or less	$ 300	$ 300
Total securities with contractual maturities	300	300
Mortgage backed securities	10,467	2,551
Total held to maturity securities	10,767	2,851
Estimated Fair Value
Due in one year or less	301	302
Total securities with contractual maturities	301	302
Mortgage backed securities	10,929	2,655
Total held to maturity securities	$ 11,230	$ 2,957

LOANS, ALLOWANCE FOR LOAN LOS_7

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Aging Analysis) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	$ 22,974	$ 14,510
Nonaccrual Loans	16,090	19,056
Total Past Due Accruing and Nonaccrual Loans	39,064	33,566
Current	1,150,361	1,153,698
Total Loans	1,189,425	1,187,264
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	13,562	10,440
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	7,742	2,966
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,670	1,104
Commercial/Agriculture Real Estate | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	9,175	3,651
Nonaccrual Loans	3,505	4,214
Total Past Due Accruing and Nonaccrual Loans	12,680	7,865
Current	507,470	506,594
Total Loans	520,150	514,459
Commercial/Agriculture Real Estate | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	539	509
Nonaccrual Loans	7,162	7,568
Total Past Due Accruing and Nonaccrual Loans	7,701	8,077
Current	75,717	77,286
Total Loans	83,418	85,363
Commercial/Agriculture Real Estate | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	471	0
Nonaccrual Loans	0	1,449
Total Past Due Accruing and Nonaccrual Loans	471	1,449
Current	102,512	85,559
Total Loans	102,983	87,008
Commercial/Agriculture Real Estate | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	2,317	436
Nonaccrual Loans	0	42
Total Past Due Accruing and Nonaccrual Loans	2,317	478
Current	93,601	85,932
Total Loans	95,918	86,410
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	4,320	2,804
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	23	509
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	471	0
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	2,317	436
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	4,855	847
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	516	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agricultural Non-real Estate | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,435	1,024
Nonaccrual Loans	1,360	1,850
Total Past Due Accruing and Nonaccrual Loans	2,795	2,874
Current	119,211	130,860
Total Loans	122,006	133,734
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,121	122
Nonaccrual Loans	1,739	1,702
Total Past Due Accruing and Nonaccrual Loans	2,860	1,824
Current	35,080	35,956
Total Loans	37,940	37,780
Commercial/Agricultural Non-real Estate | 30-59 Days Past Due | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,377	1,024
Commercial/Agricultural Non-real Estate | 30-59 Days Past Due | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	622	73
Commercial/Agricultural Non-real Estate | 60-89 Days Past Due | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	58	0
Commercial/Agricultural Non-real Estate | 60-89 Days Past Due | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	499	49
Commercial/Agricultural Non-real Estate | Greater Than 89 Days | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Commercial/Agricultural Non-real Estate | Greater Than 89 Days | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	0
Residential Real Estate | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	6,839	7,175
Nonaccrual Loans	2,071	2,063
Total Past Due Accruing and Nonaccrual Loans	8,910	9,238
Current	156,901	167,094
Total Loans	165,811	176,332
Residential Real Estate | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	586	1,078
Nonaccrual Loans	68	0
Total Past Due Accruing and Nonaccrual Loans	654	1,078
Current	6,947	7,329
Total Loans	7,601	8,407
Residential Real Estate | 30-59 Days Past Due | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	3,690	4,929
Residential Real Estate | 30-59 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	421	293
Residential Real Estate | 60-89 Days Past Due | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,651	1,597
Residential Real Estate | 60-89 Days Past Due | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	0	378
Residential Real Estate | Greater Than 89 Days | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	1,498	649
Residential Real Estate | Greater Than 89 Days | Purchased HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	165	407
Consumer Non-real Estate | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	285	240
Nonaccrual Loans	118	137
Total Past Due Accruing and Nonaccrual Loans	403	377
Current	36,011	39,208
Total Loans	36,414	39,585
Consumer Non-real Estate | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	206	275
Nonaccrual Loans	67	31
Total Past Due Accruing and Nonaccrual Loans	273	306
Current	16,911	17,880
Total Loans	17,184	18,186
Consumer Non-real Estate | 30-59 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	161	168
Consumer Non-real Estate | 30-59 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	160	204
Consumer Non-real Estate | 60-89 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	118	52
Consumer Non-real Estate | 60-89 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	45	43
Consumer Non-real Estate | Greater Than 89 Days | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	6	20
Consumer Non-real Estate | Greater Than 89 Days | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due and Accruing	$ 1	$ 28

INVESTMENT SECURITIES (Schedule

INVESTMENT SECURITIES (Schedule of Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Fair Value
Less than 12 Months	$ 25,995	$ 60,234
12 Months or More	34,171	35,992
Total	60,166	96,226
Unrealized Loss
Less than 12 Months	1,922	597
12 Months or More	2,916	920
Total	4,838	1,517
U.S. government agency obligations
Fair Value
Less than 12 Months	7,902	14,593
12 Months or More	10,467	10,540
Total	18,369	25,133
Unrealized Loss
Less than 12 Months	369	156
12 Months or More	367	191
Total	736	347
Mortgage-backed securities
Fair Value
Less than 12 Months	554	22,537
12 Months or More	918	5,883
Total	1,472	28,420
Unrealized Loss
Less than 12 Months	2	62
12 Months or More	10	48
Total	12	110
Corporate debt securities
Fair Value
Less than 12 Months	5,620	7,001
12 Months or More	1,379	1,398
Total	6,999	8,399
Unrealized Loss
Less than 12 Months	123	15
12 Months or More	121	102
Total	244	117
Corporate asset based securities
Fair Value
Less than 12 Months	5,379	8,683
12 Months or More	21,407	18,171
Total	26,786	26,854
Unrealized Loss
Less than 12 Months	465	285
12 Months or More	2,418	579
Total	2,883	864
Trust preferred securities
Fair Value
Less than 12 Months	6,540	7,420
12 Months or More	0	0
Total	6,540	7,420
Unrealized Loss
Less than 12 Months	963	79
12 Months or More	0	0
Total	$ 963	$ 79

LOANS, ALLOWANCE FOR LOAN LOS_8

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Impaired Loans) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 50,665	$ 45,650	$ 59,065
With an allowance recorded, Recorded investment	5,286	4,479	4,131
Recorded investment, Total	55,951	50,129	63,196
With no related allowance recorded, unpaid principal balance	50,665	45,650	59,065
With an allowance recorded, unpaid principal balance	5,286	4,479	4,131
Unpaid principal balance, Total	55,951	50,129	63,196
With an allowance recorded, Related allowance	1,033	739	956
With no related allowance recorded, Average recorded investment	54,865	45,249	51,957
With an allowance recorded, Average recorded investment	4,709	3,482	3,308
Average recorded investment, Total	59,574	48,731	55,265
With no related allowance recorded, Interest income recognized	806	896	952
With an allowance recorded, Interest income recognized	42	33	22
Interest income recognized, Total	848	929	974
Commercial/Agriculture Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	33,959	24,515	40,514
With an allowance recorded, Recorded investment	2,511	1,811	2,143
Recorded investment, Total	36,470	26,326	42,657
With no related allowance recorded, unpaid principal balance	33,959	24,515	40,514
With an allowance recorded, unpaid principal balance	2,511	1,811	2,143
Unpaid principal balance, Total	36,470	26,326	42,657
With an allowance recorded, Related allowance	733	403	495
With no related allowance recorded, Average recorded investment	37,237	26,683	24,693
With an allowance recorded, Average recorded investment	2,327	1,395	1,738
Average recorded investment, Total	39,564	28,078	26,431
With no related allowance recorded, Interest income recognized	563	500	699
With an allowance recorded, Interest income recognized	6	5	4
Interest income recognized, Total	569	505	703
Commercial/Agricultural Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	8,343	13,228	9,477
With an allowance recorded, Recorded investment	416	122	490
Recorded investment, Total	8,759	13,350	9,967
With no related allowance recorded, unpaid principal balance	8,343	13,228	9,477
With an allowance recorded, unpaid principal balance	416	122	490
Unpaid principal balance, Total	8,759	13,350	9,967
With an allowance recorded, Related allowance	92	32	312
With no related allowance recorded, Average recorded investment	8,910	10,064	19,163
With an allowance recorded, Average recorded investment	453	74	734
Average recorded investment, Total	9,363	10,138	19,897
With no related allowance recorded, Interest income recognized	119	236	119
With an allowance recorded, Interest income recognized	5	0	3
Interest income recognized, Total	124	236	122
Residential Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	7,966	7,632	8,695
With an allowance recorded, Recorded investment	2,260	2,431	1,431
Recorded investment, Total	10,226	10,063	10,126
With no related allowance recorded, unpaid principal balance	7,966	7,632	8,695
With an allowance recorded, unpaid principal balance	2,260	2,431	1,431
Unpaid principal balance, Total	10,226	10,063	10,126
With an allowance recorded, Related allowance	181	268	136
With no related allowance recorded, Average recorded investment	8,331	8,252	4,461
With an allowance recorded, Average recorded investment	1,846	1,882	789
Average recorded investment, Total	10,176	10,134	5,250
With no related allowance recorded, Interest income recognized	116	156	128
With an allowance recorded, Interest income recognized	30	26	15
Interest income recognized, Total	146	182	143
Consumer Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	397	275	379
With an allowance recorded, Recorded investment	99	115	67
Recorded investment, Total	496	390	446
With no related allowance recorded, unpaid principal balance	397	275	379
With an allowance recorded, unpaid principal balance	99	115	67
Unpaid principal balance, Total	496	390	446
With an allowance recorded, Related allowance	27	36	13
With no related allowance recorded, Average recorded investment	388	250	3,640
With an allowance recorded, Average recorded investment	83	131	47
Average recorded investment, Total	471	381	3,687
With no related allowance recorded, Interest income recognized	8	4	6
With an allowance recorded, Interest income recognized	1	2	0
Interest income recognized, Total	$ 9	$ 6	$ 6

LOANS, ALLOWANCE FOR LOAN LOS_9

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of TDR Loans) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Accrual status	$ 4,377	$ 5,396
Non-accrual status	7,711	7,198
Total	$ 12,088	$ 12,594

LOANS, ALLOWANCE FOR LOAN LO_10

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (TDR Loan Modifications) (Details) $ in Thousands	3 Months Ended					12 Months Ended
	Mar. 31, 2020USD ($)Contract	Mar. 31, 2020USD ($)	Mar. 31, 2020USD ($)TDR	Dec. 31, 2019USD ($)Contract	Mar. 31, 2019USD ($)Contract	Dec. 31, 2019USD ($)TDR
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts	6		0	44	8	0
Pre-Modification Outstanding Recorded Investment		$ 357		$ 7,992	$ 1,828
Post-Modification Outstanding Recorded Investment		357		7,992	1,828
Specific Reserve	$ 0	0	$ 0	458,054	0	$ 458,054
Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		251		3,037	70
Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		523	0
Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		106		4,432	1,758
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		$ 0	$ 0
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract	3			18	3
Pre-Modification Outstanding Recorded Investment		265		$ 5,411	$ 1,190
Post-Modification Outstanding Recorded Investment		265		5,411	1,190
Specific Reserve	$ 0	0	0	317,867	0	317,867
Commercial/Agriculture Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		248		2,028	0
Commercial/Agriculture Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		159	0
Commercial/Agriculture Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		17		3,224	1,190
Commercial/Agriculture Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		$ 0	$ 0
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract	0			11	2
Pre-Modification Outstanding Recorded Investment		0		$ 1,544	$ 467
Post-Modification Outstanding Recorded Investment		0		1,544	467
Specific Reserve	$ 0	0	0	98,152	0	98,152
Commercial/Agricultural Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		184	70
Commercial/Agricultural Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		364	0
Commercial/Agricultural Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		996	397
Commercial/Agricultural Non-real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		$ 0	$ 0
Residential Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract	1			14	3
Pre-Modification Outstanding Recorded Investment		85		$ 1,035	$ 171
Post-Modification Outstanding Recorded Investment		85		1,035	171
Specific Reserve	$ 0	0	0	42,035	0	42,035
Residential Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		823	0
Residential Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		0	0
Residential Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		85		212	171
Residential Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		$ 0	$ 0
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Contracts | Contract	2			1	0
Pre-Modification Outstanding Recorded Investment		7		$ 2	$ 0
Post-Modification Outstanding Recorded Investment		7		2	0
Specific Reserve	$ 0	0	$ 0	0	0	$ 0
Consumer Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		3		2	0
Consumer Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		0		0	0
Consumer Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		4		0	0
Consumer Non-real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Modifications		$ 0		$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LO_11

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of Loans by Loan Segment) (Details) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2020USD ($)Contract	Mar. 31, 2020USD ($)TDR	Dec. 31, 2019USD ($)Contract	Mar. 31, 2019USD ($)Contract	Dec. 31, 2019USD ($)TDR
Troubled Debt Restructuring
Number of Modifications	6	0	44	8	0
Recorded Investment | $	$ 12,088	$ 12,088	$ 12,594		$ 12,594
Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications	3		18	3
Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications	0		11	2
Residential Real Estate
Troubled Debt Restructuring
Number of Modifications	1		14	3
Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications	2		1	0
Originated Loans
Troubled Debt Restructuring
Number of Modifications	92			68
Recorded Investment | $	$ 12,088	12,088		$ 7,483
Originated Loans | Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications	28			17
Recorded Investment | $	$ 6,415	6,415		$ 3,454
Originated Loans | Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications	14			3
Recorded Investment | $	$ 2,065	2,065		$ 485
Originated Loans | Residential Real Estate
Troubled Debt Restructuring
Number of Modifications	42			37
Recorded Investment | $	$ 3,539	3,539		$ 3,454
Originated Loans | Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications	8			11
Recorded Investment | $	$ 69	$ 69		$ 90

LOANS, ALLOWANCE FOR LOAN LO_12

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Total Troubled Debt Restructurings) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)Contract	Mar. 31, 2019USD ($)Contract
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | Contract	32	18
Recorded Investment | $	$ 7,711	$ 2,501
Residential Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | Contract	4	6
Recorded Investment | $	$ 365	$ 439
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | Contract	15	3
Recorded Investment | $	$ 5,290	$ 464
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | Contract	0	0
Recorded Investment | $	$ 0	$ 0
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | Contract	13	9
Recorded Investment | $	$ 2,056	$ 1,598

LOANS, ALLOWANCE FOR LOAN LO_13

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Acquired Loans Outstanding Balance and the Carrying Amount) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 1,189,425	$ 1,187,264
Carrying amount	1,189,425	1,187,264	$ 1,026,436
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying amount	31,231		$ 26,924
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	399,569	424,744
Carrying amount	391,605	415,253
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	31,231	38,268
Carrying amount	26,904	31,978
Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	368,338	386,476
Carrying amount	$ 364,701	$ 383,275

LOANS, ALLOWANCE FOR LOAN LO_14

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Acquired Loans Changes in Accretable Yield) (Details) - Acquired Loans - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 3,201	$ 3,163
Acquisitions	0	0
Reclass from non-accretable difference	669	0
Accretion	(233)	(194)
Balance at end of period	$ 3,637	$ 2,969

MORTGAGE SERVICING RIGHTS (Narr

MORTGAGE SERVICING RIGHTS (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 1,180,055	$ 1,195,702
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Deposits	4,724	2,868
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 521,649	$ 524,715

MORTGAGE SERVICING RIGHTS (Serv

MORTGAGE SERVICING RIGHTS (Servicing Asset at Amortized Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Beginning of period	$ 4,282
Increase in MSR assets resulting from transfers of financial assets	(182)	$ (129)
End of period	3,728		$ 4,282
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Additions	(480)		(259)
Recoveries	0		0
Write-downs	0		0
Mortgage servicing rights
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Beginning of period	4,541	4,486	4,486
MSR asset acquired	0		0
Increase in MSR assets resulting from transfers of financial assets	182		904
Amortization during the period	(256)		(849)
End of period	4,467		4,541
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Balance at beginning of period	(259)	$ 0	0
Balance at beginning of period	(739)		(259)
Fair value of MSR asset; end of period	3,736		4,309
Mortgage servicing assets, net; end of period	3,728		4,282
Residential mortgage loans serviced for others	$ 521,649		$ 524,715
Net book value of MSR asset to loans serviced for others	0.72%		0.82%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) - lease	Mar. 31, 2020	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 4 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	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Jan. 01, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 159	$ 239
Operating leases	0	$ 158
Operating lease right-of-use assets	2,577		$ 2,787	$ 5,000
Operating lease liabilities	$ 2,697		$ 2,845	$ 5,000
Weighted average remaining lease term in years; operating leases	6 years 4 months 17 days		6 years 7 months 17 days
Weighted average discount rate; operating leases	3.07%		3.07%

LEASES (Maturities of Operating

LEASES (Maturities of Operating Lease Liabilities) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating leases
2020	$ 453
2021	473
2022	437
2023	391
2024	338
Thereafter	1,168
Total	3,260
Less: effects of discounting	(563)
Lease liability recognized	$ 2,697	$ 2,845	$ 5,000

FEDERAL HOME LOAN BANK ADVANC_3

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Summary of Federal Home Loan Bank Advances) (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 31, 2022	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019
Summary of Federal Home Loan Bank advances
Federal Home Loan Bank advances, net		$ 123,477,000	$ 130,971,000
Long-term debt, gross		167,053,000	174,531,000
Letters of credit outstanding, amount		177,924,000	147,991,000
Banks available and unused portion of borrowing agreement		193,603,000	203,935,000
Maximum month-end amounts outstanding		130,030,000	151,130,000
F. & M. Bancorp. of Tomah, Inc.
Summary of Federal Home Loan Bank advances
FHLB, advances, fixed rate		$ 12,530,000
Long-term debt, weighted average interest rate, over time		1.97%
Maturity Period, fixed rate		16 months
Senior Notes, Variable Rate Due In June 2031 | Revolving Credit Facility
Summary of Federal Home Loan Bank advances
Maximum borrowing capacity				$ 5,000,000
FHLB
Summary of Federal Home Loan Bank advances
FHLB advances, maturity 2020		$ 4,000,000	69,000,000
FHLB advances, maturity 2021		4,000,000	4,000,000
FHLB advances, maturity 2022		15,000,000	15,000,000
FHLB advances, maturity 2023		20,000,000	0
FHLB advances, maturity 2024		20,530,000	530,000
FHLB advances, maturity 2025		5,000,000	0
FHLB advances, maturity 2029		42,500,000	42,500,000
FHLB advances, maturity 2030		12,500,000	0
FHLB advances, maturities summary		123,530,000	131,030,000
Less: unamortized debt issuance costs		(53,000)	(59,000)
Federal Home Loan Bank advances, net		123,477,000	130,971,000
Letters of credit outstanding, amount		$ 812,424,000	$ 792,909,000
Weighted average interest rate		1.38%	1.74%
FHLB | Minimum
Summary of Federal Home Loan Bank advances
Range of stated rates, 2020		1.67%	1.67%
Range of stated rates, 2021		1.85%	1.85%
Range of stated rates, 2022		2.34%	2.34%
Range of stated rates, 2023		1.43%	0.00%
Range of stated rates, 2024		0.00%	0.00%
Range of stated rates, 2025		1.45%	0.00%
Range of stated rates, 2029		1.00%	1.00%
Range of stated rates, 2030		0.52%	0.00%
FHLB | Maximum
Summary of Federal Home Loan Bank advances
Range of stated rates, 2020		2.05%	2.05%
Range of stated rates, 2021		2.16%	2.16%
Range of stated rates, 2022		2.45%	2.45%
Range of stated rates, 2023		1.44%	0.00%
Range of stated rates, 2024		1.45%	0.00%
Range of stated rates, 2025		1.45%	0.00%
Range of stated rates, 2029		1.13%	1.13%
Range of stated rates, 2030		0.86%	0.00%
Senior notes: | Senior Notes
Summary of Federal Home Loan Bank advances
Long-term debt, gross		$ 28,856,000	$ 28,856,000
Senior notes: | Senior Notes | Minimum
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage		3.50%	4.00%
Senior notes: | Senior Notes | Maximum
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage		4.00%	4.75%
Senior notes: | Unamortized debt issuance costs
Summary of Federal Home Loan Bank advances
Less: unamortized debt issuance costs		$ (280,000)	$ (296,000)
Senior notes: | Total other borrowings
Summary of Federal Home Loan Bank advances
Long-term debt, gross		43,576,000	43,560,000
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
Subordinated notes: | Subordinated Notes | LIBOR | Scenario, Forecast
Summary of Federal Home Loan Bank advances
Debt instrument, basis spread on variable rate	4.90%
Subordinated notes: | Subordinated Notes | Minimum
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage		6.75%	6.75%
Subordinated notes: | Subordinated Notes | Maximum
Summary of Federal Home Loan Bank advances
Interest rate, stated percentage		6.75%	6.75%
Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
FHLB, advances, maturity 2022		$ 55,000,000
Federal Home Loan Bank Advances | United Bank
Summary of Federal Home Loan Bank advances
FHLB, advances, maturity 2022		$ 11,000,000
Interest rate		2.45%
Term Loan | Senior Notes, Variable Rate Due In June 2031
Summary of Federal Home Loan Bank advances
Debt amount				$ 10,074,000

FEDERAL HOME LOAN BANK ADVANC_4

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Additional Information) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Banking and Thrift [Abstract]
Letters of credit outstanding, amount	$ 177,924	$ 147,991

CAPITAL MATTERS (Details)

CAPITAL MATTERS (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), Actual, Amount	$ 163,087	$ 160,302
Total capital (to risk weighted assets), Actual, Ratio	13.60%	13.10%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 96,152	$ 98,174
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	$ 120,190	$ 122,718
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	10.00%	10.00%
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 151,252	$ 149,982
Tier 1 capital (to risk weighted assets), Actual, Ratio	12.60%	12.20%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 72,114	$ 73,631
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	$ 96,152	$ 98,174
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	$ 151,252	$ 149,982
Common equity tier 1 (to risk weighted assets), Actual, Ratio	12.60%	12.20%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 54,085	$ 55,223
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	$ 78,123	$ 79,767
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	$ 151,252	$ 149,982
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	10.30%	10.40%
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 58,926	$ 57,834
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	$ 73,657	$ 72,293
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	$ 137,705	$ 137,259
Total capital (to risk weighted assets), Actual, Ratio	11.50%	11.20%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 96,152	$ 98,174
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	$ 120,190	$ 122,718
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	10.00%	10.00%
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 110,870	$ 111,939
Tier 1 capital (to risk weighted assets), Actual, Ratio	9.20%	9.10%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 72,114	$ 73,631
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	$ 96,152	$ 998,174
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	$ 110,870	$ 111,939
Common equity tier 1 (to risk weighted assets), Actual, Ratio	9.20%	9.10%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 54,085	$ 55,223
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	$ 78,123	$ 79,767
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	$ 110,870	$ 111,939
Tier 1 leverage ratio (to adjusted total assets), Actual, Ratio	7.70%	7.70%
Tier 1 leverage ratio (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 58,926	$ 57,834
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	$ 73,657	$ 72,293
Tier 1 leverage ratio (to adjusted total assets), To Be Well Capitalized, Ratio	5.00%	5.00%

STOCK-BASED COMPENSATION (Narra

STOCK-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Sep. 30, 2019	Mar. 27, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding in period (in shares)	74,900		78,100	108,930
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	181,000
2008 Equity Incentive Plan | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Option instruments, granted (in shares)	89,183
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiry period of unexercised nonqualified incentive stock options	15 years
Expiry period of unexercised incentive stock options	10 years
Compensation expense related to awards	$ 139	$ 140
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Restricted shares | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	2 years
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Restricted shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	5 years
2004 Recognition and Retention Plan and 2008 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years	5 years
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan (in shares)					350,000
2018 Equity Incentive Plan | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding in period (in shares)	95,575
2018 Equity Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding in period (in shares)	0
2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 4

STOCK-BASED COMPENSATION (Restr

STOCK-BASED COMPENSATION (Restricted Stock Award) (Details) - Restricted shares - $ / shares	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Number of Shares
Unvested and outstanding at beginning of year (in shares)	43,457	75,407
Granted (in shares)	41,507	12,847
Vested (in shares)	(6,577)	(32,630)
Forfeited (in shares)	0	(12,167)
Unvested and outstanding at end of year (in shares)	78,387	43,457
Weighted Average Grant Price
Unvested and outstanding at beginning of year (in dollars per share)	$ 12.76	$ 13.24
Granted (in dollars per share)	11.93	11.50
Vested (in dollars per share)	12.73	12.89
Forfeited (in dollars per share)	0	13.28
Unvested and outstanding at end of year (in dollars per share)	$ 12.32	$ 12.76

STOCK-BASED COMPENSATION (Commo

STOCK-BASED COMPENSATION (Common Stock Options Awards) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Option Shares
Outstanding at beginning of period (in shares)	78,100	108,930
Exercised (in shares)		(28,430)
Forfeited or expired (in shares)	(3,200)	(2,400)
Outstanding at end of period (in shares)	74,900	78,100
Exercisable at end of period (in shares)	45,100	44,700
Fully vested and expected to vest (in shares)	74,900	78,100
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding at beginning of period (in dollars per share)	$ 11.18	$ 10.15
Weighted Average Exercise Price, Exercised (in dollars per share)		7.12
Weighted Average Exercise Price, Forfeited or expired (in dollars per share)	12.21	12.38
Weighted Average Exercise Price, Outstanding at end of period (in dollars per share)	11.14	11.18
Weighted Average Exercise Price, Exercisable at end of year (in dollars per share)	10.68	10.73
Weighted Average Exercise Price, Fully vested and expected to vest (in dollars per share)	$ 11.14	$ 11.18
Weighted Average Remaining Contractual Term, Outstanding at end of period	6 years 3 months 11 days	6 years 6 months 18 days
Weighted Average Remaining Contractual Term, Exercisable at end of period	6 years 11 days	6 years 3 months 18 days
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	6 years 3 months 11 days	6 years 6 months 18 days
Aggregate intrinsic value, exercisable at end of period	$ (191)	$ 67
Aggregate intrinsic value, fully vested and expected to vest at end of period	$ (351)	$ 81

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
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 0		$ 130
Cash received from options exercised	0	$ 195	203
Tax benefit realized from options exercised	$ 0		$ 0

FAIR VALUE ACCOUNTING (Assets M

FAIR VALUE ACCOUNTING (Assets Measured on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets Measured on a Recurring Basis
Total	$ 163,435	$ 180,119
U.S. government agency obligations
Assets Measured on a Recurring Basis
Total	42,709	51,805
Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total	140	281
Mortgage-backed securities
Assets Measured on a Recurring Basis
Total	65,002	71,331
Corporate debt securities
Assets Measured on a Recurring Basis
Total	18,557	18,725
Trust preferred securities
Assets Measured on a Recurring Basis
Total	10,240	11,123
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Total	163,435	180,119
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	163,435	180,119
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Total	42,709	51,805
Fair Value, Measurements, Recurring | U.S. government agency obligations | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	42,709	51,805
Fair Value, Measurements, Recurring | U.S. government agency obligations | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Total	140	281
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	140	281
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Total	65,002	71,331
Fair Value, Measurements, Recurring | Mortgage-backed securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	65,002	71,331
Fair Value, Measurements, Recurring | Mortgage-backed securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Total	18,557	18,725
Fair Value, Measurements, Recurring | Corporate debt securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	18,557	18,725
Fair Value, Measurements, Recurring | Corporate debt securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Corporate asset based securities
Assets Measured on a Recurring Basis
Total	26,787	26,854
Fair Value, Measurements, Recurring | Corporate asset based securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Corporate asset based securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	26,787	26,854
Fair Value, Measurements, Recurring | Corporate asset based securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	0	0
Fair Value, Measurements, Recurring | Trust preferred securities
Assets Measured on a Recurring Basis
Total	10,240	11,123
Fair Value, Measurements, Recurring | Trust preferred securities | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Total	0
Fair Value, Measurements, Recurring | Trust preferred securities | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Total	10,240	$ 11,123
Fair Value, Measurements, Recurring | Trust preferred securities | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Total	$ 0

FAIR VALUE ACCOUNTING (Assets_2

FAIR VALUE ACCOUNTING (Assets Measured on a Nonrecurring Basis) (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets Measured on a Nonrecurring Basis
Total	$ 10,446	$ 9,873
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	10,454	9,900
Foreclosed and repossessed assets, net
Assets Measured on a Nonrecurring Basis
Total	1,432	1,460
Foreclosed and repossessed assets, net | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Foreclosed and repossessed assets, net | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Foreclosed and repossessed assets, net | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	1,432	1,460
Impaired loans with allocated allowances
Assets Measured on a Nonrecurring Basis
Total	5,286	4,131
Impaired loans with allocated allowances | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Impaired loans with allocated allowances | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Impaired loans with allocated allowances | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	5,286	4,131
Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Total	3,728	4,282
Mortgage servicing rights | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Total	0	0
Mortgage servicing rights | Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Total	0	0
Mortgage servicing rights | Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Total	$ 3,736	$ 4,309

FAIR VALUE ACCOUNTING (Level 3

FAIR VALUE ACCOUNTING (Level 3 Fair Value Inputs) (Details) - Fair Value, Inputs, Level 3 $ in Thousands	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Foreclosed and repossessed assets, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Receivable, Fair Value Disclosure	$ 1,432	$ 1,460
Foreclosed and repossessed assets, net | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.10	0.10
Foreclosed and repossessed assets, net | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.15	0.15
Impaired loans with allocated allowances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Receivable, Fair Value Disclosure	$ 5,286	$ 4,131
Impaired loans with allocated allowances | Estimated costs to sell | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.10	0.10
Impaired loans with allocated allowances | Estimated costs to sell | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, impaired loans, Measurement Input	0.15	0.15
Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of MSR asset; end of period	$ 3,736	$ 4,309
Mortgage servicing rights | Discounted rates | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0.095	0.095
Mortgage servicing rights | Discounted rates | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0.125	0.125

FAIR VALUE ACCOUNTING (Carrying

FAIR VALUE ACCOUNTING (Carrying Amount and Estimated Fair Value) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financial assets:
Securities available for sale AFS	$ 163,435	$ 180,119
Securities held to maturity “HTM”	11,230	2,957
Equity securities with readily determinable fair value	163	246
Carrying Amount
Financial assets:
Securities available for sale AFS	163,435	180,119
Carrying Amount | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	41,347	55,840
Equity securities with readily determinable fair value	163	246
Accrued interest receivable	4,822	4,738
Financial liabilities:
Other borrowings	43,576	43,560
Other liabilities	9,731	10,010
Accrued interest payable	392	453
Carrying Amount | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	4,006	4,744
Securities held to maturity “HTM”	10,767	2,851
Other investments	14,999	15,005
Loans held for sale	3,281	5,893
Financial liabilities:
FHLB advances	123,477	130,971
Carrying Amount | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,169,116	1,167,060
Mortgage servicing rights	3,728	4,282
Financial liabilities:
Deposits	1,180,055	1,195,702
Estimated Fair Value
Financial assets:
Securities available for sale AFS	163,435	180,119
Estimated Fair Value | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents	41,347	55,840
Equity securities with readily determinable fair value	163	246
Accrued interest receivable	4,822	4,738
Financial liabilities:
Other borrowings	43,576	43,560
Other liabilities	9,731	10,010
Accrued interest payable	392	453
Estimated Fair Value | Significant Other Observable Inputs (Level 2)
Financial assets:
Other interest-bearing deposits	4,046	4,792
Securities held to maturity “HTM”	11,230	2,957
Other investments	14,999	15,005
Loans held for sale	3,281	5,893
Financial liabilities:
FHLB advances	129,435	131,593
Estimated Fair Value | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net	1,192,164	1,161,660
Mortgage servicing rights	3,736	4,309
Financial liabilities:
Deposits	$ 1,185,997	$ 1,192,777

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) (Components of Other Comprehensive Income) (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Before-Tax Amount
Other comprehensive (loss) income	$ (1,570)	$ 1,606
Tax Expense
Other comprehensive income (loss)	432	(442)
Net-of-Tax Amount
Other comprehensive (loss) income	(1,138)	1,164	$ 1,415
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized (losses) gains arising during the period	(1,643)	1,569
Reclassification adjustment for gains included in net income	73	37
Tax Expense
Net unrealized (losses) gains arising during the period	452	(432)
Reclassification adjustment for gains included in net income	(20)	(10)
Net-of-Tax Amount
Net unrealized (losses) gains arising during the period	(1,191)	1,137
Reclassification adjustment for gains included in net income	$ 53	$ 27

OTHER COMPREHENSIVE INCOME (L_4

OTHER COMPREHENSIVE INCOME (LOSS) (Changes in the Accumulated Balances) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Jan. 01, 2019
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	$ 150,553	$ 138,187	$ 138,187
Current year-to-date other comprehensive income, net of tax	(1,138)	1,164	1,415
Ending balance	147,933	138,380	150,553
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	(334)	(1,704)	(1,704)
Current year-to-date other comprehensive income, net of tax	(1,138)		1,415
Ending balance	(1,472)		(334)
Accumulated Other Comprehensive Income (Loss)
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	(471)	(1,841)	(1,841)
Ending balance	$ (1,609)	$ (722)	$ (471)
Accounting Standards Update 2016-01
Changes in the accumulated balances for each component of other comprehensive income
Cumulative effect of new accounting principle				$ 0
Accounting Standards Update 2016-01 | Unrealized Gains (Losses) on Securities
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				$ (45)

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) (Reclassifications Out of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax Effect	$ (937)				$ (322)
Net income attributable to common stockholders	2,606	$ 3,169	$ 1,234	$ 4,107	$ 953
Unrealized Gains (Losses) on Securities | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Sale of securities	73					$ 34
Tax Effect	(20)					(9)
Net income attributable to common stockholders	$ 53					$ 25

Uncategorized Items - czwi-2020

Label	Element	Value
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (56,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(1,000)
Accounting Standards Update 2016-02 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(56,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (1,000)