MidWestOne Financial (MOFG) 10-Q 29 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 28, 2015
Entity Information [Line Items]
Entity Registrant Name	MIDWESTONE FINANCIAL GROUP, INC.
Entity Central Index Key	1,412,665
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		11,406,431

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 50,793	$ 23,028
Interest-bearing deposits in banks	41,202	381
Federal funds sold	339
Cash and cash equivalents	92,334	23,409
Investment securities:
Available for sale securities	415,042	474,942
Held to maturity (fair value of $102,468 as of September 30, 2015 and $51,253 as of December 31, 2014)	102,920	51,524
Loans held for sale	4,111	801
Loans	2,137,212	1,132,519
Less: Allowance for loan losses	(18,871)	(16,363)
Net loans	2,118,341	1,116,156
Loan pool participations, net		19,332
Premises and equipment, net	74,989	37,770
Accrued interest receivable	13,230	10,898
Goodwill	63,192	0
Other intangible assets, net	20,276	8,259
Bank-owned life insurance	45,962	38,142
Other real estate owned	8,299	1,916
Deferred income taxes	2,256	3,078
Other assets	20,888	14,075
Total assets	2,981,840	1,800,302
Deposits:
Non-interest-bearing demand	532,058	214,461
Interest-bearing checking	828,296	618,540
Savings	425,740	102,527
Certificates of deposit under $100,000	368,620	235,395
Certificates of deposit $100,000 and over	313,364	237,619
Total deposits	2,468,078	1,408,542
Federal funds purchased	0	17,408
Securities sold under agreements to repurchase	69,228	60,821
Federal Home Loan Bank borrowings	87,000	93,000
Junior subordinated notes issued to capital trusts	23,560	15,464
Long-term debt	23,750
Deferred compensation liability	5,143	3,393
Accrued interest payable	1,578	863
Other liabilities	12,837	8,080
Total liabilities	2,691,174	1,607,571
SHAREHOLDERS' EQUITY
Preferred stock, no par value; authorized 500,000 shares; no shares issued and outstanding at September 30, 2015 and December 31, 2014	0	0
Common stock, $1.00 par value; authorized 15,000,000 shares at September 30, 2015 and December 31, 2014; issued 11,713,481 shares at September 30, 2015 and 8,690,398 shares at December 31, 2014; outstanding 11,406,431 shares at September 30, 2015 and 8,355,666 shares at December 31, 2014	11,713	8,690
Additional paid-in capital	163,323	80,537
Treasury stock at cost, 307,050 shares as of September 30, 2015 and 334,732 shares at December 31, 2014	(6,380)	(6,945)
Retained earnings	117,374	105,127
Accumulated other comprehensive income	4,636	5,322
Total shareholders' equity	290,666	192,731
Total liabilities and shareholders' equity	$ 2,981,840	$ 1,800,302

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair value of investment securities held to maturity	$ 102,468	$ 51,253
Shareholders' equity:
Preferred stock, par value	$ 0	$ 0
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	11,713,481	8,690,398
Common stock, shares outstanding	11,406,431	8,355,666
Shares of Treasury stock	307,050	334,732

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015		Sep. 30, 2014	Sep. 30, 2015		Sep. 30, 2014
Interest income:
Interest and fees on loans	$ 26,697		$ 12,151	$ 60,959		$ 36,096
Interest and discount on loan pool participations			325	798		1,137
Interest on bank deposits	13		15	29		24
Interest on investment securities:
Taxable securities	1,914		2,170	5,721		6,760
Tax-exempt securities	1,365		1,335	4,149		4,076
Total interest income	29,989		15,996	71,656		48,093
Interest expense:
Interest-bearing checking	706		532	1,903		1,624
Savings	48		36	128		108
Certificates of deposit under $100,000	995		687	2,112		2,018
Certificates of deposit $100,000 and over	1,165		551	2,158		1,445
Total interest expense on deposits	2,914		1,806	6,301		5,195
Interest on federal funds purchased	19		2	33		8
Interest on securities sold under agreements to repurchase	51		28	124		87
Interest on Federal Home Loan Bank borrowings	334		519	1,086		1,626
Interest on other borrowings	6		5	16		18
Interest on junior subordinated notes issued to capital trusts	191		69	399		210
Interest on subordinated notes	0		0	162		0
Interest on long-term debt	144			240		0
Total interest expense	3,659		2,429	8,361		7,144
Net interest income	26,330		13,567	63,295		40,949
Provision for loan losses	2,141		150	3,642		900
Net interest income after provision for loan losses	24,189		13,417	59,653		40,049
Noninterest income:
Trust, investment and insurance fees	1,428		1,442	4,642		4,390
Service charges and fees on deposit accounts	1,297		918	3,098		2,394
Mortgage origination and loan servicing fees	1,025		449	2,096		1,204
Other service charges, commissions and fees	1,371		625	2,759		1,796
Bank-owned life insurance income	344		423	964		877
Gain on sale or call of available for sale securities	0		145	1,011		1,119
Gain (loss) on sale of premises and equipment	(5)		4	(15)		(1)
Total noninterest income	5,460		4,006	14,555		11,779
Noninterest expense:
Salaries and employee benefits	11,762		6,337	28,625		18,531
Net occupancy and equipment expense	2,719		1,546	6,585		4,785
Professional fees	959		724	3,868		2,078
Data processing expense	928		357	2,028		1,172
FDIC insurance expense	431		241	1,058		724
Amortization of intangible assets	800		136	2,136		410
Other operating expense	2,314		1,478	6,638		4,150
Total noninterest expense	19,913	[1]	10,819	50,938	[1]	31,850
Income before income tax expense	9,736		6,604	23,270		19,978
Income tax expense	2,121		1,715	6,390		5,363
Net income	$ 7,615		$ 4,889	$ 16,880		$ 14,615
Share and Per share information:
Ending number of shares outstanding	11,406,431		8,348,464	11,406,431		8,348,464
Average number of shares outstanding	11,406,132		8,366,858	10,010,926		8,423,188
Diluted average number of shares	11,434,186		8,391,353	10,038,093		8,449,748
Earnings per common share - basic	$ 0.67		$ 0.59	$ 1.69		$ 1.74
Earnings per common share - diluted	0.67		0.59	1.68		1.73
Dividends paid per common share	$ 0.150		$ 0.145	$ 0.450		$ 0.435
[1]	Includes merger-related expenses of $0.2 million and $3.4 million for the three and nine months ended September 30, 2015, respectively, included in the MidWestOne Bank subsegment.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income Statement - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net income	$ 7,615	$ 4,889	$ 16,880	$ 14,615
Other comprehensive income, available for sale securities:
Unrealized holding gains (losses) arising during period	2,196	(212)	(78)	6,641
Reclassification adjustment for gains included in net income	0	(145)	(1,011)	(1,119)
Income tax (expense) benefit	(833)	132	403	(2,097)
Other comprehensive income (loss) on available for sale securities	1,363	(225)	(686)	3,425
Other comprehensive income (loss), net of tax	1,363	(225)	(686)	3,425
Comprehensive income	$ 8,978	$ 4,664	$ 16,194	$ 18,040

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Treasury Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2013	$ 178,016	$ 0	$ 8,690	$ 80,506	$ (3,702)	$ 91,473	$ 1,049
Net income	14,615					14,615
Dividends paid on common stock	(3,656)					(3,656)
Stock options exercised	132			(8)	140
Release/lapse of restriction on RSUs	24			(431)	455
Repurchase of common stock	(3,987)				(3,987)
Stock compensation	371			371
Other comprehensive income (loss), net of tax	3,425						3,425
Balance at Sep. 30, 2014	188,940	0	8,690	80,438	(7,094)	102,432	4,474
Balance at Dec. 31, 2014	192,731	0	8,690	80,537	(6,945)	105,127	5,322
Net income	16,880					16,880
Issuance of common stock due to business combination (2,723,083 shares)	77,895		2,723	75,172
Issuance of common stock -private placement (300,000 shares)	7,900		300	7,600
Dividends paid on common stock	(4,633)					(4,633)
Stock options exercised	88			(32)	120
Release/lapse of restriction on RSUs	29			(416)	445
Stock compensation	462			462
Other comprehensive income (loss), net of tax	(686)						(686)
Balance at Sep. 30, 2015	$ 290,666	$ 0	$ 11,713	$ 163,323	$ (6,380)	$ 117,374	$ 4,636

Consolidated Statements of Sha7

Consolidated Statements of Shareholders' Equity Parenthetical - $ / shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Dividends paid on common stock (per share)	$ 0.450	$ 0.435
Common Stock
Issuance of common stock due to business combination (shares)	2,723,083	0
Issuance of common stock - private placement (shares)	300,000	0
Stock options exercised (shares)	5,769	7,207
Release/lapse of restriction on RSUs (shares)	23,123	27,266
Repurchase of common stock (shares)	0	165,766

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 16,880	$ 14,615
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	3,642	900
Depreciation, amortization and accretion	5,952	3,237
Loss on sale of premises and equipment	15	1
Deferred income taxes	(169)	2,313
Stock-based compensation	462	371
Net gain on sale or call of available for sale securities	(1,011)	(1,119)
Net loss on sale of other real estate owned	(108)	(59)
Net gain on sale of loans held for sale	(1,240)	(363)
Writedown of other real estate owned		49
Origination of loans held for sale	99,302	30,452
Proceeds from sales of loans held for sale	97,232	30,414
(Increase) decrease in accrued interest receivable	339	(389)
Increase in cash surrender value of bank-owned life insurance	(964)	(877)
(Increase) decrease in other assets	4,734	(476)
Increase (decrease) in deferred compensation liability	94	(64)
Decrease in accrued interest payable, accounts payable, accrued expenses, and other liabilities	(4,489)	(619)
Net cash provided by operating activities	22,067	17,482
Cash flows from investing activities:
Proceeds from sales of available for sale securities	112,054	28,450
Proceeds from maturities and calls of available for sale securities	64,921	50,760
Purchases of available for sale securities	(11)	(65,653)
Proceeds from maturities and calls of held to maturity securities	3,077	914
Purchases of held to maturity securities	(12,394)	(12,386)
Net increase in loans	(89,521)	(14,447)
Decrease in loan pool participations, net	19,332	5,056
Purchases of premises and equipment	(11,558)	(8,363)
Proceeds from sale of other real estate owned	2,812	585
Proceeds from sale of premises and equipment	33	17
Proceeds of principal and earnings from bank-owned life insurance		488
Net cash paid in business acquisitions (Note 2)	(35,596)
Net cash provided by (used in) investing activities	53,149	(14,579)
Cash flows from financing activities:
Net increase in deposits	10,369	56,623
Decrease in federal funds purchased	(17,408)	(3,734)
Increase (decrease) in securities sold under agreements to repurchase	(7,717)	210
Proceeds from Federal Home Loan Bank borrowings	24,000	26,000
Repayment of Federal Home Loan Bank borrowings	(30,000)	(32,000)
Stock options exercised	117	156
Redemption of subordinated note	(12,669)
Proceeds from long-term debt	25,000	0
Payments on long-term debt	(1,250)
Dividends paid	(4,633)	(3,656)
Issuance of common stock, net of expenses	7,900	0
Repurchase of common stock		(3,987)
Net cash provided by (used in) financing activities	(6,291)	39,612
Net increase in cash and cash equivalents	68,925	42,515
Cash and cash equivalents at beginning of period	23,409	24,890
Cash and cash equivalents at end of period	92,334	67,405
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	7,646	7,019
Cash paid during the period for income taxes	4,650	1,787
Supplemental schedule of non-cash investing activities:
Transfer of loans to other real estate owned	667	$ 641
Noncash assets acquired:
Investment securities	160,775
Loans	916,973
Premises and equipment	27,908
Goodwill	63,192
Core deposit intangible	12,773
Trade name intangible	1,380
FDIC indemnification asset	3,753
Other real estate owned	8,420
Other assets	15,944
Total noncash assets acquired	1,211,118
Liabilities assumed:
Deposits	1,049,167
Short-term borrowings	16,124
Junior subordinated notes issued to capital trusts	8,050
Subordinated notes payable	12,669
Other liabilities	11,617
Total liabilities assumed	$ 1,097,627

Principles of Consolidation and

Principles of Consolidation and Presentation	9 Months Ended
	Sep. 30, 2015
Principles of Consolidation and Presentation [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Principles of Consolidation and Presentation MidWest One Financial Group, Inc. (the “Company,” which is also referred to herein as “we,” “our” or “us”) is an Iowa corporation incorporated in 1983, a bank holding company under the Bank Holding Company Act of 1956 and a financial holding company under the Gramm-Leach-Bliley Act of 1999. Our principal executive offices are located at 102 South Clinton Street, Iowa City, Iowa 52240. On May 1, 2015, the Company completed its merger with Central Bancshares, Inc. (“Central”), pursuant to which Central was merged with and into the Company. In connection with the merger, Central Bank, a Minnesota-chartered commercial bank and wholly-owned subsidiary of Central, became a wholly-owned subsidiary of the Company. The Company issued 2,723,083 shares of common stock and paid $64.0 million in cash, for total consideration of $141.9 million in connection with the merger. The results of operations acquired from Central have been included in the Company’s results of operations for the time period since the date of acquisition. The Company owns all of the common stock of MidWest One Bank, an Iowa state non-member bank chartered in 1934 with its main office in Iowa City, Iowa, all of the common stock of Central Bank, a Minnesota state non-member bank chartered in 1988 with its main office in Golden Valley, Minnesota, and all of the common stock of MidWest One Insurance Services, Inc., Oskaloosa, Iowa. We operate primarily through our bank subsidiaries, MidWest One Bank and Central Bank, and MidWest One Insurance Services, Inc., our wholly-owned subsidiary that operates an insurance agency business through six offices located in central and east-central Iowa. The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and, therefore, do not include all the information and notes necessary for complete financial statements in conformity with U.S. Generally Accepted Accounting Principles (“GAAP”). The information in this Quarterly Report on Form 10-Q is written with the presumption that the users of the interim financial statements have read or have access to the most recent Annual Report on Form 10-K of the Company, which contains the latest audited financial statements and notes thereto, together with Management’s Discussion and Analysis of Financial Condition and Results of Operations as of December 31, 2014 and for the year then ended. Management believes that the disclosures are adequate to make the information presented not misleading. In the opinion of management, the accompanying consolidated financial statements contain all adjustments (consisting of only normal recurring accruals) necessary to present fairly the Company’s financial position as of September 30, 2015 , and the results of operations and cash flows for the three and nine months ended September 30, 2015 and 2014 . All significant intercompany accounts and transactions have been eliminated in consolidation. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect: (1) the reported amounts of assets and liabilities, (2) the disclosure of contingent assets and liabilities at the date of the financial statements, and (3) the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available to management at the time the estimates are made. Actual results could differ from those estimates. The results for the three and nine months ended September 30, 2015 may not be indicative of results for the year ending December 31, 2015 , or for any other period. All significant accounting policies followed in the preparation of the quarterly financial statements are disclosed in the Annual Report on Form 10-K for the year ended December 31, 2014 . In the consolidated statements of cash flows, cash and cash equivalents include cash and due from banks and interest-bearing deposits in banks. Certain reclassifications have been made to prior periods’ consolidated financial statements to present them on a basis comparable with the current period’s consolidated financial statements.

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Business Combination On May 1, 2015, the Company acquired all of the voting equity interests of Central, a bank holding company and the parent company of Central Bank, a commercial bank headquartered in Golden Valley, Minnesota, through the merger of Central with and into the Company. Among other things, this transaction provides the Company with the opportunity to expand the business into new markets and grow the size of the business. At the effective time of the merger, each share of common stock of Central converted into a pro rata portion of (1) 2,723,083 shares of common stock of the Company, and (2) $64.0 million in cash. This business combination was accounted for under the acquisition method of accounting. Accordingly, the results of operations of the acquired company have been included in the Company’s results of operations since the date of acquisition. Under this method of accounting, assets and liabilities acquired are recorded at their estimated fair values. The excess cost over fair value of net assets acquired is recorded as goodwill. As the consideration paid for Central exceeded the net assets acquired, goodwill of $63.2 million was recorded on the acquisition. Goodwill recorded in this transaction, which reflects the entry into the geographically new markets served by Central, has been provisionally allocated to our Central Bank segment. Goodwill recorded in the transaction is not tax deductible. The fair value of certain assets and liabilities and results recognized in the financial statements for the business combination have been determined only provisionally as of the third quarter of 2015 . The following acquired assets and liabilities are included within the consolidated financial statements as of September 30, 2015 as provisional amounts as the Company continues to gather information to estimate the fair value as of the date of acquisition: 1) deferred taxes remain provisional as the Company continues the process of transitioning Central Bank from an S-Corp to a C-Corp. The Company expects to obtain the additional information needed to finalize this amount in the first quarter of 2016, following the filing of the income tax return for pre-merger Central. All other amounts recognized for the business combination in the financial statements have been determined to be final as of September 30, 2015. Estimated fair values of assets acquired and liabilities assumed in the Central transaction, as of the closing date of the transaction, were as follows: (in thousands) May 1, 2015 ASSETS Cash and due from banks $ 28,404 Investment securities 160,775 Loans 916,973 Premises and equipment 27,908 Goodwill 63,192 Core deposit intangible 12,773 Trade name intangible 1,380 FDIC indemnification asset 3,753 Other real estate owned 8,420 Other assets 15,944 Total assets 1,239,522 LIABILITIES Deposits 1,049,167 Short-term borrowings 16,124 Junior subordinated notes issued to capital trusts 8,050 Subordinated notes payable 12,669 Accrued expenses and other liabilities 11,617 Total liabilities 1,097,627 Total identifiable net assets 141,895 Consideration: Market value of common stock at $29.31 per share at May 1, 2015 (2,723,083 shares of common stock issued) 79,814 Stock illiquidity discount due to restrictions (1,919 ) Cash paid 64,000 Total fair value of consideration $ 141,895 Purchased loans acquired in a business combination are recorded and initially measured at their estimated fair value as of the acquisition date. Credit discounts are included in the determination of fair value. An allowance for loan losses is not carried over. These purchased loans are segregated into two types: purchased credit impaired loans and purchased non-credit impaired loans without evidence of significant credit deterioration. • Purchased credit impaired loans are accounted for in accordance with ASC 310-30 “Loans and Debt Securities Acquired with Deteriorated Credit Quality” as they display significant credit deterioration since origination and it is probable, as of the acquisition date, that the Company will be unable to collect all contractually required payments from the borrower. • Purchased non-credit impaired loans are accounted for in accordance with ASC 310-20 “ Nonrefundable Fees and Other Costs ” as these loans do not have evidence of significant credit deterioration since origination and it is probable all contractually required payments will be received from the borrower. For purchased non-credit impaired loans, the difference between the estimated fair value of the loans (computed on a loan-by-loan basis) and the principal outstanding is accreted over the remaining life of the loans. For purchased credit impaired loans the difference between contractually required payments at acquisition and the cash flows expected to be collected is referred to as the non-accretable difference. Further, any excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable yield and is recognized into interest income over the expected remaining life of the loan if the timing and amount of the future cash flows are reasonably estimable. Subsequent to the purchase date, increases in cash flows over those expected at the purchase date are recognized as interest income prospectively. The present value of any decreases in expected cash flows after the purchase date is recognized by recording an allowance for credit losses and a provision for loan losses. The following table presents the purchased loans as of the acquisition date: (in thousands) Purchased Credit Impaired Loans Purchased Non-Credit Impaired Loans Contractually required principal payments $ 36,886 $ 905,314 Nonaccretable difference (6,675 ) — Principal cash flows expected to be collected 30,211 905,314 Accretable difference (1,882 ) (16,670 ) Fair value of acquired loans $ 28,329 $ 888,644 Disclosures required by ASC 805-20-50-1(a) concerning the FDIC indemnification assets have not been included due to the immateriality of the amount involved. See Note 6. “Loans Receivable and the Allowance for Loan Losses” to our consolidated financial statements for additional information related to the FDIC indemnification asset. ASC 805-30-30-7 requires that the consideration transfered in a business combination should be measured at fair value. Since the common shares issued as part of the consideration of the merger included a restriction on their sale, pledge or other disposition, an illiquidity discount has been assigned to the shares based upon the volatility of the underlying shares’ daily returns and the period of restriction. The Company recorded $0.2 million and $3.4 million in pre-tax merger-related expenses for the three and nine months ended 2015 , respectively, including professional and legal fees of $0.2 million and $1.9 million , respectively, to directly consummate the merger. These amounts are included in professional fees in the Company’s consolidated statements of operations. The remainder of merger-related expenses primarily relate to retention and severance compensation costs, which are included in salaries and employee benefits in the consolidated statements of operations, and service contract termination costs, which are included in other operating expenses. During the measurement period, specifically the three months ended September 30, 2015, the Company recognized adjustments to the provisional amounts reported at June 30, 2015, which reflect new information that existed as of May 1, 2015 that, if known, would have affected the measurement of the amounts recognized as of that date. In its interim financial statements for the nine months ended September 30, 2015, the Company adjusted the provisional amounts for the trade name, stock illiquidity discount, FDIC indemnification asset and other real estate owned. The results of these adjustments are reflected in the $6.7 million increase to goodwill during the quarter ended September 30, 2015. The provisional adjustments had no significant impact on earnings for the three and six months ending June 30, 2015 and in accordance with ASU 2015-16 were recorded in earnings during the three months ending September 30, 2015. The following table provides the unaudited pro forma information for the results of operations for the three and nine months ended September 30, 2015 and 2014 , as if the acquisition had occurred January 1, 2014. The pro forma results combine the historical results of Central into the Company’s consolidated statement of income including the impact of certain purchase accounting adjustments, including loan discount accretion, investment securities discount accretion, intangible assets amortization, deposit premium accretion and borrowing discount amortization. The pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the results that would have been obtained had the acquisition actually occurred on January 1, 2014. No assumptions have been applied to the pro forma results of operations regarding possible revenue enhancements, expense efficiencies or asset dispositions. The merger-related expenses that have been recognized are included in net income in the table below. Pro Forma Three Months Ended Nine Months Ended September 30, September 30, (in thousands) 2015 2014 2015 2014 Total revenues (net interest income plus noninterest income) $ 31,258 $ 32,075 $ 95,175 $ 96,954 Net income $ 6,455 $ 6,333 $ 17,052 $ 17,101 The pro forma information above excludes the impact of any provision recorded related to renewing Central loans. Revenues and earnings included in the consolidated statements of operations of the acquired company since the acquisition date for the three months ended September 30, 2015 were $14.8 million and $2.4 million , respectively, and $25.3 million and $4.5 million for the nine months ended September 30, 2015 , respectively.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2015
Shareholders' Equity [Abstract]
Stockholders' Equity Disclosure [Text Block]	Shareholders’ Equity Preferred Stock: The number of authorized shares of preferred stock for the Company is 500,000 . As of September 30, 2015 , none were issued or outstanding. Common Stock : As of September 30, 2015 , the number of authorized shares of common stock for the Company was 15,000,000 . As of September 30, 2015 , 11,406,431 shares were outstanding. On May 1, 2015, in connection with the Central merger, the Company issued 2,723,083 shares of its common stock. On June 22, 2015, the Company entered into a Securities Purchase Agreement with certain institutional accredited investors, pursuant to which, on June 23, 2015, the Company sold an aggregate of 300,000 newly issued shares of the Company’s common stock, $1.00 par value per share, at a purchase price of $28.00 per share. Each of the purchasers was an existing shareholder of the Company. On July 17, 2014 , the board of directors of the Company approved a share repurchase program, allowing for the repurchase of up to $5.0 million of stock through December 31, 2016 . The repurchase program replaced the Company’s prior repurchase program, pursuant to which the Company had repurchased approximately $3.7 million of common stock since January 1, 2013. Pursuant to the repurchase program, the Company may continue to repurchase shares from time to time in the open market, and the method, timing and amounts of repurchase will be solely in the discretion of the Company’s management. The repurchase program does not require the Company to acquire a specific number of shares. Therefore, the amount of shares repurchased pursuant to the program will depend on several factors, including market conditions, capital and liquidity requirements, and alternative uses for cash available. During the third quarter of 2015 the Company repurchased no common stock. Of the $5.0 million of stock authorized under the repurchase plan, $3.8 million remained available for possible future repurchases as of September 30, 2015 .

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share Disclosure [Text Block]	Earnings per Share Basic per-share amounts are computed by dividing net income (the numerator) by the weighted-average number of common shares outstanding (the denominator). Diluted per-share amounts assume issuance of all common stock issuable upon conversion or exercise of other securities, unless the effect is to reduce the loss or increase the income per common share from continuing operations. The following table presents the computation of earnings per common share for the respective periods: Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands, except per share amounts) 2015 2014 2015 2014 Basic earnings per common share computation Numerator: Net income $ 7,615 $ 4,889 $ 16,880 $ 14,615 Denominator: Weighted average shares outstanding 11,406,132 8,366,858 10,010,926 8,423,188 Basic earnings per common share $ 0.67 $ 0.59 $ 1.69 $ 1.74 Diluted earnings per common share computation Numerator: Net income $ 7,615 $ 4,889 $ 16,880 $ 14,615 Denominator: Weighted average shares outstanding, including all dilutive potential shares 11,434,186 8,391,353 10,038,093 8,449,748 Diluted earnings per common share $ 0.67 $ 0.59 $ 1.68 $ 1.73

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2015
Investment Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Investment Securities The amortized cost and fair value of investment securities available for sale, with gross unrealized gains and losses, are as follows: As of September 30, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) U.S. Government agencies and corporations $ 26,760 $ 335 $ — $ 27,095 State and political subdivisions 172,734 6,696 189 179,241 Mortgage-backed securities 59,766 750 122 60,394 Collateralized mortgage obligations 106,187 613 877 105,923 Corporate debt securities 40,880 262 — 41,142 Total debt securities 406,327 8,656 1,188 413,795 Other equity securities 1,248 28 29 1,247 Total $ 407,575 $ 8,684 $ 1,217 $ 415,042 As of December 31, 2014 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) U.S. Government agencies and corporations $ 49,392 $ 248 $ 265 $ 49,375 State and political subdivisions 187,276 8,113 190 195,199 Mortgage-backed securities 30,965 1,498 — 32,463 Collateralized mortgage obligations 147,412 813 2,093 146,132 Corporate debt securities 48,656 188 103 48,741 Total debt securities 463,701 10,860 2,651 471,910 Other equity securities 2,686 380 34 3,032 Total $ 466,387 $ 11,240 $ 2,685 $ 474,942 The amortized cost and fair value of investment securities held to maturity, with gross unrealized gains and losses, are as follows: As of September 30, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) State and political subdivisions $ 57,112 $ 458 $ 257 $ 57,313 Mortgage-backed securities 4,175 6 31 4,150 Collateralized mortgage obligations 24,082 19 239 23,862 Corporate debt securities 17,551 — 408 17,143 Total $ 102,920 $ 483 $ 935 $ 102,468 As of December 31, 2014 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) State and political subdivisions $ 39,704 $ 370 $ 252 $ 39,822 Mortgage-backed securities 22 3 — 25 Collateralized mortgage obligations 8,531 — 233 8,298 Corporate debt securities 3,267 — 159 3,108 Total $ 51,524 $ 373 $ 644 $ 51,253 Investment securities with a carrying value of $291.5 million and $200.7 million at September 30, 2015 and December 31, 2014 , respectively, were pledged on public deposits, securities sold under agreements to repurchase and for other purposes, as required or permitted by law. The summary of investment securities shows that some of the securities in the available for sale and held to maturity investment portfolios had unrealized losses, or were temporarily impaired, as of September 30, 2015 and December 31, 2014 . This temporary impairment represents the estimated amount of loss that would be realized if the securities were sold on the valuation date. The following presents information pertaining to securities with gross unrealized losses as of September 30, 2015 and December 31, 2014 , aggregated by investment category and length of time that individual securities have been in a continuous loss position: As of September 30, 2015 Number of Securities Less than 12 Months 12 Months or More Total Available for Sale Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) State and political subdivisions 39 $ 7,909 $ 81 $ 3,388 $ 108 $ 11,297 $ 189 Mortgage-backed securities 20 31,802 122 — — 31,802 122 Collateralized mortgage obligations 12 15,397 58 35,358 819 50,755 877 Other equity securities 1 — — 971 29 971 29 Total 72 $ 55,108 $ 261 $ 39,717 $ 956 $ 94,825 $ 1,217 As of December 31, 2014 Number of Securities Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) U.S. Government agencies and corporations 4 $ 9,946 $ 11 $ 15,018 $ 254 $ 24,964 $ 265 State and political subdivisions 46 3,024 18 10,728 172 13,752 190 Collateralized mortgage obligations 14 14,971 123 68,370 1,970 83,341 2,093 Corporate debt securities 7 23,024 50 3,400 53 26,424 103 Other equity securities 1 — — 966 34 966 34 Total 72 $ 50,965 $ 202 $ 98,482 $ 2,483 $ 149,447 $ 2,685 As of September 30, 2015 Number of Securities Less than 12 Months 12 Months or More Total Held to Maturity Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) State and political subdivisions 56 $ 19,277 $ 227 $ 1,347 $ 30 $ 20,624 $ 257 Mortgage-backed securities 5 3,972 31 — — 3,972 31 Collateralized mortgage obligations 5 12,449 124 7,672 115 20,121 239 Corporate debt securities 6 3,700 223 700 185 4,400 408 Total 72 $ 39,398 $ 605 $ 9,719 $ 330 $ 49,117 $ 935 As of December 31, 2014 Number of Securities Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) State and political subdivisions 29 $ 5,322 $ 190 $ 9,144 $ 62 $ 14,466 $ 252 Collateralized mortgage obligations 1 — — 8,298 233 8,298 233 Corporate debt securities 2 2,358 27 750 132 3,108 159 Total 32 $ 7,680 $ 217 $ 18,192 $ 427 $ 25,872 $ 644 The Company’s assessment of other-than-temporary impairment (“OTTI”) is based on its reasonable judgment of the specific facts and circumstances impacting each individual security at the time such assessments are made. The Company reviews and considers factual information, including expected cash flows, the structure of the security, the creditworthiness of the issuer, the type of underlying assets, if any, and the current and anticipated market conditions. At September 30, 2015 and December 31, 2014 , the Company’s mortgage-backed securities and collateralized mortgage obligations portfolios consisted of securities predominantly backed by one- to four-family mortgage loans and underwritten to the standards of and guaranteed by the following government-sponsored agencies: the Federal Home Loan Mortgage Corporation (“FHLMC”), the Federal National Mortgage Association (“FNMA”), and the Government National Mortgage Association (“GNMA”). The receipt of principal, at par, and interest on mortgage-backed securities is guaranteed by the respective government-sponsored agency guarantor, such that the Company believes that its mortgage-backed securities do not expose the Company to credit-related losses. At September 30, 2015 , approximately 58% of the municipal bonds held by the Company were Iowa-based, and approximately 20% were Minnesota-based. The Company does not intend to sell these municipal obligations, and it is not more likely than not that the Company will be required to sell them before the recovery of their cost. Due to the issuers’ continued satisfaction of their obligations under the securities in accordance with their contractual terms and the expectation that they will continue to do so, management’s intent and ability to hold these securities for a period of time sufficient to allow for any anticipated recovery at fair value, as well as the evaluation of the fundamentals of the issuers’ financial conditions and other objective evidence, the Company believes that the municipal obligations identified in the tables above were temporarily impaired as of September 30, 2015 and December 31, 2014 . As of September 30, 2015 , the Company also owned $1.0 million of equity securities in banks and financial service-related companies, and $1.0 million of mutual funds invested in debt securities and other debt instruments that will cause units of the fund to be deemed to be qualified under the Community Reinvestment Act. Equity securities are considered to have OTTI whenever they have been in a loss position, compared to current book value, for twelve consecutive months, and the Company does not expect them to recover to their original cost basis. For the nine months ended September 30, 2015 and the full year of 2014 , no impairment charges were recorded, as the affected equity securities were not deemed impaired due to stabilized market prices in relation to the Company’s original purchase price. The following table provides a roll forward of credit losses on fixed maturity securities recognized in net income: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Beginning balance $ — $ — $ — $ 6,639 Additional credit losses: Reductions to credit losses: Securities with other than temporary impairment, due to sale — — — (6,639 ) Ending balance $ — $ — $ — $ — It is reasonably possible that the fair values of the Company’s investment securities could decline in the future if interest rates increase or the overall economy or the financial conditions of the issuers deteriorate. As a result, there is a risk that additional OTTI may be recognized in the future and any such amounts could be material to the Company’s consolidated statements of operations. The contractual maturity distribution of investment debt securities at September 30, 2015 , is summarized as follows: Available For Sale Held to Maturity Amortized Cost Fair Value Amortized Cost Fair Value (in thousands) Due in one year or less $ 35,588 $ 35,983 $ 421 $ 422 Due after one year through five years 76,655 78,800 5,361 5,355 Due after five years through ten years 108,632 112,894 44,256 44,233 Due after ten years 19,499 19,801 24,625 24,446 Debt securities without a single maturity date 165,953 166,317 28,257 28,012 Total $ 406,327 $ 413,795 $ 102,920 $ 102,468 Mortgage-backed securities and collateralized mortgage obligations are collateralized by mortgage loans and guaranteed by U.S. government agencies. Our experience has indicated that principal payments will be collected sooner than scheduled because of prepayments. Therefore, these securities are not scheduled in the maturity categories indicated above. Equity securities available for sale with an amortized cost of $1.2 million and a fair value of $1.2 million are also excluded from this table. Other investment securities include investments in Federal Home Loan Bank (“FHLB”) stock. The carrying value of the FHLB stock at September 30, 2015 was $9.8 million and at December 31, 2014 was $8.6 million , which is included in the Other Assets line of the consolidated balance sheets. This security is not readily marketable and ownership of FHLB stock is a requirement for membership in the FHLB-Des Moines. The amount of FHLB stock held is directly related to the amount of FHLB advances borrowed. Because there are no available market values, this security is carried at cost and evaluated for potential impairment each quarter. Redemption of this investment is at the option of the FHLB. Realized gains and losses on sales are determined on the basis of specific identification of investments based on the trade date. Realized gains on investments for the three and nine months ended September 30, 2015 and 2014 are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Available for sale fixed maturity securities: Gross realized gains $ — $ 235 $ 1,265 $ 1,355 Gross realized losses — (90 ) (442 ) (236 ) Other-than-temporary impairment — — — — — 145 823 1,119 Equity securities: Gross realized gains — — 188 — Gross realized losses — — — — Other-than-temporary impairment — — — — — — 188 — Total net realized gains and losses $ — $ 145 $ 1,011 $ 1,119

Loans Receivable and the Allowa

Loans Receivable and the Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2015
Loans Receivable and the Allowance for Loan Losses [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Loans Receivable and the Allowance for Loan Losses The composition of allowance for loan losses and loans by portfolio segment and based on impairment method are as follows: Allowance for Loan Losses and Recorded Investment in Loan Receivables As of September 30, 2015 and December 31, 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total September 30, 2015 Allowance for loan losses: Individually evaluated for impairment $ 58 $ 400 $ 323 $ 280 $ 1 $ — $ 1,062 Collectively evaluated for impairment 1,576 5,271 6,298 3,909 383 372 17,809 Total $ 1,634 $ 5,671 $ 6,621 $ 4,189 $ 384 $ 372 $ 18,871 Loans receivable Individually evaluated for impairment $ 3,078 $ 2,208 $ 17,447 $ 4,526 $ 28 $ — $ 27,287 Collectively evaluated for impairment 120,266 449,801 947,193 529,202 37,146 — 2,083,608 Purchased credit impaired loans — 354 15,695 10,268 — — 26,317 Total $ 123,344 $ 452,363 $ 980,335 $ 543,996 $ 37,174 $ — $ 2,137,212 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total December 31, 2014 Allowance for loan losses: Individually evaluated for impairment $ 88 $ 206 $ 226 $ 623 $ 2 $ — $ 1,145 Collectively evaluated for impairment 1,418 5,574 4,173 2,544 321 1,188 15,218 Total $ 1,506 $ 5,780 $ 4,399 $ 3,167 $ 323 $ 1,188 $ 16,363 Loans receivable Individually evaluated for impairment $ 3,027 $ 3,168 $ 3,916 $ 3,341 $ 34 $ — $ 13,486 Collectively evaluated for impairment 101,782 301,732 422,605 269,270 23,644 — 1,119,033 Total $ 104,809 $ 304,900 $ 426,521 $ 272,611 $ 23,678 $ — $ 1,132,519 Included above as of September 30, 2015 , are loans with a contractual balance of $117.3 million and a recorded balance of $110.7 million , which are covered under loss sharing agreements with the FDIC. The agreements cover certain losses and expenses and expire at various dates through October 7, 2021 . The related FDIC indemnification asset is reported separately in Note 8. “Other Assets”. As of September 30, 2015 , the purchased credit impaired loans above are $34.3 million , net of a discount of $8.0 million . Loans with unpaid principal in the amount of $548.1 million and $404.4 million at September 30, 2015 and December 31, 2014 , respectively, were pledged to the FHLB as collateral for borrowings. The changes in the allowance for loan losses by portfolio segment are as follows: Allowance for Loan Loss Activity For the Three Months Ended September 30, 2015 and 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total 2015 Beginning balance $ 1,480 $ 5,425 $ 5,766 $ 3,224 $ 337 $ 935 $ 17,167 Charge-offs — (106 ) (239 ) (93 ) (24 ) — (462 ) Recoveries — 10 — 10 5 — 25 Provision 154 342 1,094 1,048 66 (563 ) 2,141 Ending balance $ 1,634 $ 5,671 $ 6,621 $ 4,189 $ 384 $ 372 $ 18,871 2014 Beginning balance $ 1,145 $ 5,183 $ 4,734 $ 3,029 $ 229 $ 2,112 $ 16,432 Charge-offs (26 ) (157 ) (12 ) (37 ) (16 ) — (248 ) Recoveries — 52 38 17 11 — 118 Provision 221 385 31 (129 ) 48 (406 ) 150 Ending balance $ 1,340 $ 5,463 $ 4,791 $ 2,880 $ 272 $ 1,706 $ 16,452 Allowance for Loan Loss Activity For the Nine Months Ended September 30, 2015 and 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total 2015 Beginning balance $ 1,506 $ 5,780 $ 4,399 $ 3,167 $ 323 $ 1,188 $ 16,363 Charge-offs — (397 ) (430 ) (641 ) (76 ) — (1,544 ) Recoveries — 361 6 22 21 — 410 Provision 128 (73 ) 2,646 1,641 116 (816 ) 3,642 Ending balance $ 1,634 $ 5,671 $ 6,621 $ 4,189 $ 384 $ 372 $ 18,871 2014 Beginning balance $ 1,358 $ 4,980 $ 5,294 $ 3,185 $ 275 $ 1,087 $ 16,179 Charge-offs (26 ) (430 ) (165 ) (238 ) (61 ) — (920 ) Recoveries 5 206 38 21 23 — 293 Provision 3 707 (376 ) (88 ) 35 619 900 Ending balance $ 1,340 $ 5,463 $ 4,791 $ 2,880 $ 272 $ 1,706 $ 16,452 Loan Portfolio Segment Risk Characteristics Agricultural - Agricultural loans, most of which are secured by crops, livestock, and machinery, are provided to finance capital improvements and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural loans is dependent upon the profitable operation or management of the agricultural entity. Collateral for these loans generally includes accounts receivable, inventory, equipment and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. Commercial and Industrial - Commercial and industrial loans are primarily made based on the reported cash flow of the borrower and secondarily on the underlying collateral provided by the borrower. The collateral support provided by the borrower for most of these loans and the probability of repayment are based on the liquidation of the pledged collateral and enforcement of a personal guarantee, if any exists. The primary repayment risks of commercial and industrial loans are that the cash flows of the borrower may be unpredictable, and the collateral securing these loans may fluctuate in value. The size of the loans the Company can offer to commercial customers is less than the size of the loans that competitors with larger lending limits can offer. This may limit the Company’s ability to establish relationships with the largest businesses in the areas in which the Company operates. As a result, the Company may assume greater lending risks than financial institutions that have a lesser concentration of such loans and tend to make loans to larger businesses. Collateral for these loans generally includes accounts receivable, inventory, equipment and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. In addition, if the U.S. economy does not continue to improve, this could harm or continue to harm the businesses of the Company’s commercial and industrial customers and reduce the value of the collateral securing these loans. Commercial Real Estate - The Company offers mortgage loans to commercial and agricultural customers for the acquisition of real estate used in their businesses, such as offices, warehouses and production facilities, and to real estate investors for the acquisition of apartment buildings, retail centers, office buildings and other commercial buildings. The market value of real estate securing commercial real estate loans can fluctuate significantly in a short period of time as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in one or more of the Company’s markets could increase the credit risk associated with its loan portfolio. Additionally, real estate lending typically involves higher loan principal amounts than other loans, and the repayment of the loans generally is dependent, in large part, on sufficient income from the properties securing the loans to cover operating expenses and debt service. Economic events or governmental regulations outside of the Company’s control or that of the borrower could negatively impact the future cash flow and market values of the affected properties. Residential Real Estate - The Company generally retains short-term residential mortgage loans that are originated for its own portfolio but sells most long-term loans to other parties while retaining servicing rights on the majority of those loans. The market value of real estate securing residential real estate loans can fluctuate as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in one or more of the Company’s markets could increase the credit risk associated with its loan portfolio. Additionally, real estate lending typically involves higher loan principal amounts than other loans, and the repayment of the loans generally is dependent, in large part, on the borrower’s continuing financial stability, and is therefore more likely to be affected by adverse personal circumstances. Consumer - Consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loan collections are dependent on the borrower’s continuing financial stability, and are therefore more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles, mobile homes, and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. In addition, a decline in the United States economy could result in reduced employment, impacting the ability of customers to repay their obligations. Charge-off Policy The Company requires a loan to be charged-off as soon as it becomes apparent that some loss will be incurred, or when its collectability is sufficiently questionable that it no longer is considered a bankable asset. The primary considerations when determining if and how much of a loan should be charged-off are as follows: (1) the potential for future cash flows; (2) the value of any collateral; and (3) the strength of any co-makers or guarantors. When it is determined that a loan requires a partial or full charge-off, a request for approval of a charge-off is submitted to the respective bank’s President, Executive Vice President and Chief Credit Officer, and the Senior Regional Loan officer. The respective bank’s board of directors formally approves all loan charge-offs. Once a loan is charged-off, it cannot be restructured and returned to the respective bank’s books. The Allowance for Loan and Lease Losses The Company requires the maintenance of an adequate allowance for loan and lease losses (“ALLL”) in order to cover estimated probable losses without eroding the Company’s capital base. Calculations are done at each quarter end, or more frequently if warranted, to analyze the collectability of loans and to ensure the adequacy of the allowance. In line with Federal Deposit Insurance Corporation (the “FDIC”) directives, the ALLL calculation does not include consideration of loans held for sale or off-balance-sheet credit exposures (such as unfunded letters of credit). Determining the appropriate level for the ALLL relies on the informed judgment of management, and as such, is subject to inaccuracy. Given the inherently imprecise nature of calculating the necessary ALLL, the Company’s policy permits an “unallocated” allowance between 15% above and 5% below the “indicated reserve.” These unallocated amounts are due to those overall factors impacting the ALLL that are not captured in detailed loan category calculations. Loans Reviewed Individually for Impairment The Company identifies loans to be reviewed and evaluated individually for impairment based on current information and events and the probability that the borrower will be unable to repay all amounts due according to the contractual terms of the loan agreement. Specific areas of consideration include: size of credit exposure, risk rating, delinquency, nonaccrual status, and loan classification. The level of individual impairment is measured using one of the following methods: (1) the fair value of the collateral less costs to sell; (2) the present value of expected future cash flows, discounted at the loan’s effective interest rate; or (3) the loan’s observable market price. Loans that are deemed fully collateralized or have been charged down to a level corresponding with any of the three measurements require no assignment of reserves from the ALLL. All loans deemed troubled debt restructure or “TDR” are considered impaired. A loan is considered a TDR when, for economic or legal reasons related to a borrower’s financial difficulties, a concession is granted to the borrower that would not otherwise be considered. The following factors are potential indicators that a concession has been granted (one or multiple items may be present): • The borrower receives a reduction of the stated interest rate for the remaining original life of the debt. • The borrower receives an extension of the maturity date or dates at a stated interest rate lower that the current market interest rate for new debt with similar risk characteristics. • The borrower receives a reduction of the face amount or maturity amount of the debt as stated in the instrument or other agreement. • The borrower receives a deferral of required payments (principal and/or interest). • The borrower receives a reduction of the accrued interest. The following table sets forth information on the Company’s TDRs by class of financing receivable occurring during the stated periods: Three Months Ended September 30, 2015 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) : Commercial and industrial Extended maturity date — $ — $ — 1 $ 1,405 $ 1,405 Residential real estate: One- to four- family first liens Interest rate reduction 1 236 236 — — — Total 1 $ 236 $ 236 1 $ 1,405 $ 1,405 Nine Months Ended September 30, 2015 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) : Commercial and industrial Extended maturity date — $ — $ — 1 $ 1,405 $ 1,405 Residential real estate: One- to four- family first liens Interest rate reduction 1 236 236 — — — Total 1 $ 236 $ 236 1 $ 1,405 $ 1,405 (1) TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower. Loans by class of financing receivable modified as TDRs within the previous 12 months and for which there was a payment default during the stated periods were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) That Subsequently Defaulted: Total — $ — — $ — — $ — — $ — (1) TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower. Loans Reviewed Collectively for Impairment All loans not evaluated individually for impairment are grouped together by type (i.e. commercial, agricultural, consumer, etc.) and further segmented within each subset by risk classification (i.e. pass, special mention, and substandard). Homogeneous loans past due 60-89 days and 90 days and over are classified special mention and substandard, respectively, for allocation purposes. The Company’s historical loss experience for each loan type is calculated using the fiscal quarter-end data for the most recent 20 quarters as a starting point for estimating losses. In addition, other prevailing qualitative or environmental factors likely to cause probable losses to vary from historical data are incorporated in the form of adjustments to increase or decrease the loss rate applied to each group. These adjustments are documented and fully explain how the current information, events, circumstances, and conditions impact the historical loss measurement assumptions. Although not a comprehensive list, the following are considered key factors and are evaluated with each calculation of the ALLL to determine if adjustments to historical loss rates are warranted: • Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not considered elsewhere in estimating credit losses. • Changes in international, national, regional, and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. • Changes in the nature and volume of the portfolio and in the terms of loans. • Changes in the experience, ability and depth of lending management and other relevant staff. • Changes in the volume and severity of past due loans, the volume of nonaccrual loans, and the volume and severity of adversely classified or graded loans. • Changes in the quality of our loan review system. • Changes in the value of underlying collateral for collateral-dependent loans. • The existence and effect of any concentrations of credit, and changes in the level of such concentrations. • The effect of other external factors, such as competition and legal and regulatory requirements, on the level of estimated credit losses in the banks’ existing portfolios. The items listed above are used to determine the pass percentage for loans evaluated collectively and, as such, are applied to the loans risk rated pass. Due to the inherent risks associated with special mention risk rated loans (i.e. early stages of financial deterioration, technical exceptions, etc.), this subset is reserved at two times the pass allocation factor to reflect this increased risk exposure. In addition, non-impaired loans classified as substandard loans carry greater risk than special mention loans, and as such, this subset is reserved at six times the pass allocation. Further, non-impaired loans less than $0.2 million that are past due 60 - 89 days or 90 days and over, are respectively classified as special mention or substandard. They are given an increased loan loss allocation of 25% or 50% , respectively, above the five-year historical loss rate of the specific loan type. The following tables set forth the risk category of loans by class of loans and credit quality indicator based on the most recent analysis performed, as of September 30, 2015 and December 31, 2014 : Pass Special Mention/ Watch Substandard Doubtful Loss Total (in thousands) September 30, 2015 Agricultural $ 115,178 $ 6,518 $ 1,648 $ — $ — $ 123,344 Commercial and industrial 422,926 9,691 17,755 10 — 450,382 Credit cards 1,405 14 — — — 1,419 Overdrafts 644 102 75 — — 821 Commercial real estate: Construction and development 99,625 4,922 2,987 — — 107,534 Farmland 85,312 1,687 2,750 — — 89,749 Multifamily 113,328 375 2,227 — — 115,930 Commercial real estate-other 611,369 23,084 32,669 — — 667,122 Total commercial real estate 909,634 30,068 40,633 — — 980,335 Residential real estate: One- to four- family first liens 421,412 4,866 12,510 246 — 439,034 One- to four- family junior liens 99,233 1,876 3,792 61 — 104,962 Total residential real estate 520,645 6,742 16,302 307 — 543,996 Consumer 36,576 4 293 42 — 36,915 Total $ 2,007,008 $ 53,139 $ 76,706 $ 359 $ — $ 2,137,212 Included within the special mention, substandard, and doubtful categories at September 30, 2015 are purchased credit impaired loans totaling $26.3 million . Pass Special Mention/ Watch Substandard Doubtful Loss Total (in thousands) December 31, 2014 Agricultural $ 98,096 $ 5,032 $ 1,681 $ — $ — $ 104,809 Commercial and industrial 273,290 7,468 22,350 — — 303,108 Credit cards 1,240 6 — — — 1,246 Overdrafts 373 262 109 — — 744 Commercial real estate: Construction and development 56,963 1,151 1,269 — — 59,383 Farmland 79,629 1,778 2,293 — — 83,700 Multifamily 54,708 178 — — — 54,886 Commercial real estate-other 215,268 11,216 2,068 — — 228,552 Total commercial real estate 406,568 14,323 5,630 — — 426,521 Residential real estate: One- to four- family first liens 211,390 3,933 3,991 — — 219,314 One- to four- family junior liens 53,039 48 210 — — 53,297 Total residential real estate 264,429 3,981 4,201 — — 272,611 Consumer 23,431 8 41 — — 23,480 Total $ 1,067,427 $ 31,080 $ 34,012 $ — $ — $ 1,132,519 Special Mention/Watch - A special mention/watch asset has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date. Special mention/watch assets are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard - Substandard loans are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful - Loans classified doubtful have all the weaknesses inherent in those classified substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loss - Loans classified loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value but rather it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may be effected in the future. The following table presents loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance (in thousands) With no related allowance recorded: Agricultural $ 1,517 $ 2,017 $ — $ 1,410 $ 1,910 $ — Commercial and industrial 1,149 1,185 — 2,169 2,270 — Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 292 451 — 49 176 — Farmland 2,723 2,882 — 2,270 2,433 — Multifamily 1,618 1,825 — — — — Commercial real estate-other 12,005 12,737 — 939 1,064 — Total commercial real estate 16,638 17,895 — 3,258 3,673 — Residential real estate: One- to four- family first liens 2,392 2,942 — 535 773 — One- to four- family junior liens 755 772 — 134 157 — Total residential real estate 3,147 3,714 — 669 930 — Consumer 19 35 — 6 22 — Total $ 22,470 $ 24,846 $ — $ 7,512 $ 8,805 $ — With an allowance recorded: Agricultural $ 1,561 $ 1,561 $ 58 $ 1,617 $ 1,617 $ 88 Commercial and industrial 1,059 1,088 400 999 999 206 Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 151 151 107 34 34 34 Farmland 69 69 3 74 74 4 Multifamily 158 158 30 — — — Commercial real estate-other 431 431 183 550 550 188 Total commercial real estate 809 809 323 658 658 226 Residential real estate: One- to four- family first liens 1,364 1,365 276 2,600 2,600 594 One- to four- family junior liens 15 15 4 72 72 29 Total residential real estate 1,379 1,380 280 2,672 2,672 623 Consumer 9 9 1 28 28 2 Total $ 4,817 $ 4,847 $ 1,062 $ 5,974 $ 5,974 $ 1,145 Total: Agricultural $ 3,078 $ 3,578 $ 58 $ 3,027 $ 3,527 $ 88 Commercial and industrial 2,208 2,273 400 3,168 3,269 206 Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 443 602 107 83 210 34 Farmland 2,792 2,951 3 2,344 2,507 4 Multifamily 1,776 1,983 30 — — — Commercial real estate-other 12,436 13,168 183 1,489 1,614 188 Total commercial real estate 17,447 18,704 323 3,916 4,331 226 Residential real estate: One- to four- family first liens 3,756 4,307 276 3,135 3,373 594 One- to four- family junior liens 770 787 4 206 229 29 Total residential real estate 4,526 5,094 280 3,341 3,602 623 Consumer 28 44 1 34 50 2 Total $ 27,287 $ 29,693 $ 1,062 $ 13,486 $ 14,779 $ 1,145 The following table presents the average recorded investment and interest income recognized for loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, during the stated periods: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized (in thousands) With no related allowance recorded: Agricultural $ 1,516 $ 13 $ 1,410 $ 15 $ 1,534 $ 47 $ 1,413 $ 43 Commercial and industrial 1,318 26 985 11 1,665 79 1,018 36 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 325 3 49 — 326 4 49 — Farmland 2,730 35 83 1 2,749 93 87 4 Multifamily 1,839 26 — — 1,849 43 — — Commercial real estate-other 12,327 147 417 — 12,374 250 442 (8 ) Total commercial real estate 17,221 211 549 1 17,298 390 578 (4 ) Residential real estate: One- to four- family first liens 2,354 17 704 (1 ) 2,345 27 715 8 One- to four- family junior liens 773 9 119 (1 ) 775 15 119 1 Total residential real estate 3,127 26 823 (2 ) 3,120 42 834 9 Consumer 20 1 7 — 21 1 8 — Total $ 23,202 $ 277 $ 3,774 $ 25 $ 23,638 $ 559 $ 3,851 $ 84 With an allowance recorded: Agricultural $ 1,561 $ 12 $ 1,617 $ 12 $ 1,575 $ 36 $ 1,630 $ 37 Commercial and industrial 1,103 12 1,899 16 1,144 32 1,566 36 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 151 1 34 — 151 2 35 1 Farmland 69 1 2,418 27 70 2 2,429 81 Multifamily 158 1 — — 160 5 — — Commercial real estate-other 431 5 1,088 7 432 13 1,093 15 Total commercial real estate 809 8 3,540 34 813 22 3,557 97 Residential real estate: One- to four- family first liens 1,369 7 797 7 1,375 27 801 23 One- to four- family junior liens 15 — 152 — 15 — 153 2 Total residential real estate 1,384 7 949 7 1,390 27 954 25 Consumer 9 — 30 (11 ) 9 — 31 (10 ) Total $ 4,866 $ 39 $ 8,035 $ 58 $ 4,931 $ 117 $ 7,738 $ 185 Total: Agricultural $ 3,077 $ 25 $ 3,027 $ 27 $ 3,109 $ 83 $ 3,043 $ 80 Commercial and industrial 2,421 38 2,884 27 2,809 111 2,584 72 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 476 4 83 — 477 6 84 1 Farmland 2,799 36 2,501 28 2,819 95 2,516 85 Multifamily 1,997 27 — — 2,009 48 — — Commercial real estate-other 12,758 152 1,505 7 12,806 263 1,535 7 Total commercial real estate 18,030 219 4,089 35 18,111 412 4,135 93 Residential real estate: One- to four- family first liens 3,723 24 1,501 6 3,720 54 1,516 31 One- to four- family junior liens 788 9 271 (1 ) 790 15 272 3 Total residential real estate 4,511 33 1,772 5 4,510 69 1,788 34 Consumer 29 1 37 (11 ) 30 1 39 (10 ) Total $ 28,068 $ 316 $ 11,809 $ 83 $ 28,569 $ 676 $ 11,589 $ 269 The following table sets forth the composition and past due status of the Company’s loans at September 30, 2015 and December 31, 2014 : 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable (in thousands) September 30, 2015 Agricultural $ 150 $ 26 $ — $ 176 $ 123,168 $ 123,344 Commercial and industrial 1,217 526 30 1,773 448,609 450,382 Credit cards 11 3 — 14 1,405 1,419 Overdrafts 54 32 — 86 735 821 Commercial real estate: Construction and development — 140 325 465 107,069 107,534 Farmland 153 — — 153 89,596 89,749 Multifamily — — — — 115,930 115,930 Commercial real estate-other 671 6,892 679 8,242 658,880 667,122 Total commercial real estate 824 7,032 1,004 8,860 971,475 980,335 Residential real estate: One- to four- family first liens 2,252 647 1,235 4,134 434,900 439,034 One- to four- family junior liens 506 172 267 945 104,017 104,962 Total residential real estate 2,758 819 1,502 5,079 538,917 543,996 Consumer 78 4 3 85 36,830 36,915 Total $ 5,092 $ 8,442 $ 2,539 $ 16,073 $ 2,121,139 $ 2,137,212 Included in the totals above are the following purchased credit impaired loans $ 400 $ 140 $ 1,205 $ 1,745 $ 24,572 $ 26,317 December 31, 2014 Agricultural $ 58 $ 30 $ — $ 88 $ 104,721 $ 104,809 Commercial and industrial 897 603 515 2,015 301,093 303,108 Credit cards 3 3 — 6 1,240 1,246 Overdrafts 104 2 4 110 634 744 Commercial real estate: Construction and development — — 83 83 59,300 59,383 Farmland 503 — — 503 83,197 83,700 Multifamily — — — — 54,886 54,886 Commercial real estate-other 168 57 1,200 1,425 227,127 228,552 Total commercial real estate 671 57 1,283 2,011 424,510 426,521 Residential real estate: One- to four- family first liens 1,481 581 2,023 4,085 215,229 219,314 One- to four- family junior liens 105 48 192 345 52,952 53,297 Total residential real estate 1,586 629 2,215 4,430 268,181 272,611 Consumer 35 8 23 66 23,414 23,480 Total $ 3,354 $ 1,332 $ 4,040 $ 8,726 $ 1,123,793 $ 1,132,519 Non-accrual and Delinquent Loans Loans are placed on non-accrual when (1) payment in full of principal and interest is no longer expected or (2) principal or interest has been in default for 90 days or more (unless the loan is both well secured with marketable collateral and in the process of collection). All loans rated doubtful or worse, and certain loans rated substandard, are placed on non-accrual. A non-accrual asset may be restored to an accrual status when (1) all past due principal and interest has been paid (excluding renewals and modifications that involve the capitalizing of interest) or (2) the loan becomes well secured with marketable collateral and is in the process of collection. An established track record of performance is also considered when determining accrual status. Delinquency status of a loan is determined by the number of days that have elapsed past the loan’s payment due date, using the following classification groupings: 30-59 days, 60-89 days and 90 days or more. Loans shown in the 30-59 days and 60-89 days columns in the table above reflect contractual delinquency status of loans not considered nonperforming due to classification as a TDR or being placed on non-accrual. The following table sets forth the composition of the Company’s recorded investment in loans on nonaccrual status and past due ninety days or more and still accruing by class of loans, excluding purchased credit impaired loans, as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 Non-Accrual Loans Past Due 90 Days or More and Still Accruing Non-Accrual Loans Past Due 90 Days or More and Still Accruing (in thousands) Agricultural $ 176 $ — $ — $ — Commercial and industrial 412 19 479 66 Credit cards — — — — Overdrafts — — — — Commercial real estate: Construction and development 83 — 83 — Farmland 21 — 24 — Multifamily 158 — — — Commercial real estate-other 2,286 — 1,200 — Total commercial real estate 2,548 — 1,307 — Residential real estate: One- to four- family first liens 1,858 110 1,261 780 One- to four- family junior liens 141 — 192 — Total residential real estate 1,999 110 1,453 780 Consumer 12 3 16 2 Total $ 5,147 $ 132 $ 3,255 $ 848 Not included in the loans above as of September 30, 2015 , were purchased credit impaired loans with an outstanding balance of $34.3 million , net of a discount of $8.0 million . As of September 30, 2015 , the Company had no commitments to lend additional funds to any borrowers who have had a TDR. Purchased Loans Purchased loans acquired in a business combination are recorded and initially measured at their estimated fair value as of the acquisition date. Credit discounts are included in the determination of fair value. An allowance for loan losses is not carried over. These purchased loans are segregated into two types: purchased credit impaired loans and purchased non-credit impaired loans. • Purchased credit impaired loans are accounted for i

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	Goodwill and Intangible Assets The excess of the cost of an acquisition over the fair value of the net assets acquired, including core deposit, trade name, and client relationship intangibles, consists of goodwill. Under ASC Topic 350, goodwill is subject to at least annual assessments for impairment by applying a fair value based test. The Company reviews goodwill to determine potential impairment annually, or more frequently if events and circumstances indicate that goodwill might be impaired, by comparing the carrying value of the reporting unit with the fair value of the reporting unit. The Company’s annual assessment date is as of October 1. Goodwill is tested for impairment at the reporting unit level. At the current time the Company has three reporting units: MidWest One Bank, Central Bank, and Corporate and other. No impairment losses were recognized during the three and nine months ended September 30, 2015 . The carrying amount of goodwill was $63.2 million at September 30, 2015 and zero at December 31, 2014 . The increase of $63.2 million in goodwill was due to the Central merger. The Company recognized a $63.2 million goodwill intangible, a $12.7 million core deposit intangible, and a $1.4 million trade name intangible in 2015 due to the Central merger. The following table presents the changes in the carrying amount of intangibles (excluding goodwill), gross carrying amount, accumulated amortization, and net book value as of September 30, 2015 : Insurance Agency Intangible Core Deposit Intangible Trade Names Intangible Customer List Intangible Total (in thousands) For the Nine Months Ended September 30, 2015 Balance, beginning of period $ 364 $ 691 $ 7,040 $ 164 $ 8,259 Amortization expense (66 ) (1,942 ) (112 ) (16 ) (2,136 ) Additions from business combination — 12,773 1,380 — 14,153 Balance at end of period $ 298 $ 11,522 $ 8,308 $ 148 $ 20,276 Gross carrying amount $ 1,320 $ 18,206 $ 8,420 $ 330 $ 28,276 Accumulated amortizations (1,022 ) (6,684 ) (112 ) (182 ) (8,000 ) Net book value $ 298 $ 11,522 $ 8,308 $ 148 $ 20,276

Other Assets

Other Assets	9 Months Ended
	Sep. 30, 2015
Other Assets [Abstract]
Other Assets Disclosure [Text Block]	Other Assets The components of the Company’s other assets were as follows: September 30, 2015 December 31, 2014 (in thousands) Federal Home Loan Bank Stock $ 9,811 $ 8,582 FDIC indemnification asset, net 4,488 — Prepaid expenses 2,613 1,350 Mortgage servicing rights 2,179 2,308 Accounts receivable & other miscellaneous assets 1,797 1,835 $ 20,888 $ 14,075 MidWest One Bank and Central Bank are each members of The Federal Home Loan Bank of Des Moines, and ownership of FHLB stock is a requirement for membership in the FHLB Des Moines. The amount of FHLB stock the banks are required to hold is directly related to the amount of FHLB advances borrowed. Because this security is not readily marketable and there are no available market values, this security is carried at cost and evaluated for potential impairment each quarter. Redemption of this investment is at the option of the FHLB. As part of the Central merger, the Company became a party to certain loss-share agreements with the FDIC from previous Central-related acquisitions. These agreements cover realized losses on loans and foreclosed real estate for specified periods. These loss-share assets are measured separately from the loan portfolios because they are not contractually embedded in the loans and are not transferable with the loans should the Company choose to dispose of them. Fair values at the acquisition dates were estimated based on projected cash flows available for loss-share based on the credit adjustments estimated for each loan. The loss-share assets are separately measured from the related loans and foreclosed real estate and recorded within other assets on the balance sheet. Mortgage servicing rights are recorded at fair value based on assumptions provided by a third-party valuation service. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the servicing cost per loan, the discount rate, the escrow float rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses.

Short-term Borrowings

Short-term Borrowings	9 Months Ended
	Sep. 30, 2015
Short-term Debt [Abstract]
Short-term Debt [Text Block]	Short-term Borrowings Short-term borrowings were as follows as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Weighted Average Cost Balance Weighted Average Cost Balance Federal Reserve Bank advances — % $ — — % $ — Federal funds purchased — — — — Securities sold under agreements to repurchase 0.30 69,228 0.21 60,821 Line of credit — — — — Total 0.30 % $ 69,228 0.21 % $ 60,821 The Company had a borrowing capacity through the Federal Reserve Discount Window of $11.7 million and $11.8 million as of September 30, 2015 and December 31, 2014 , respectively, and municipal securities pledged with a market value of $13.0 million and $13.1 million , respectively, to secure potential borrowings.The Company also has various other unsecured Federal Funds agreements with correspondent banks. Securities sold under agreements to repurchase are agreements in which the Company acquires funds by selling assets to another party under a simultaneous agreement to repurchase the same assets at a specified price and date. The Company enters into repurchase agreements and also offers a demand deposit account product to customers that sweeps their balances in excess of an agreed upon target amount into overnight repurchase agreements. All securities sold under agreements to repurchase are recorded on the face of the balance sheet. On April 30, 2015 , the Company entered into a $5.0 million unsecured line of credit with a correspondent bank. Interest is payable at a rate of one-month LIBOR + 2.00% . The line is scheduled to mature on April 28, 2016 .

Subordinated Notes Payable

Subordinated Notes Payable	9 Months Ended
	Sep. 30, 2015
Subordinated Notes Payable [Abstract]
Subordinated Borrowings Disclosure [Text Block]	Subordinated Notes Payable The Company has established three statutory business trusts, Central Bancshares Capital Trust II, Barron Investment Capital Trust I, and MidWestOne Statutory Trust II, under the laws of the state of Delaware, which exist for the exclusive purposes of (i) issuing trust securities representing undivided beneficial interests in the assets of the trust; (ii) investing the gross proceeds of the trust securities in junior subordinated deferrable interest debentures (subordinated debentures); and (iii) engaging in only those activities necessary or incidental thereto. For regulatory capital purposes, these trust securities qualify as a component of Tier 1 capital. The table below summarizes the outstanding junior subordinated notes and the related trust preferred securities issued by each trust as of September 30, 2015 : Face Value Book Value Interest Rate Interest Rate at Maturity Date Callable Date (in thousands) 9/30/2015 Central Bancshares Capital Trust II (1) (2) $ 7,217 $ 6,536 Three-month LIBOR + 3.50% 3.84 % 03/15/2038 03/15/2013 Barron Investment Capital Trust I (1) (2) 2,062 1,560 Three-month LIBOR + 2.15% 2.48 % 09/30/2036 09/23/2011 MidWestOne Statutory Trust II (1) 15,464 15,464 Three-month LIBOR + 1.59% 1.93 % 12/15/2037 12/15/2012 Total $ 24,743 $ 23,560 (1) All distributions are cumulative and paid in cash quarterly. (2) Central Bancshares Capital Trust II and Barron Investment Capital Trust I were established by Central prior to the Company’s merger with Central, and the junior subordinated notes issued by Central were assumed by the Company. The trust preferred securities are subject to mandatory redemption, in whole or in part, upon repayment of the junior subordinated notes at the stated maturity date or upon redemption of the junior subordinated notes. Each trust’s ability to pay amounts due on the trust preferred securities is solely dependent upon the Company making payment on the related junior subordinated notes. The Company’s obligation under the junior subordinated notes and other relevant trust agreements, in aggregate, constitutes a full and unconditional guarantee by the Company of each trust’s obligations under the trust preferred securities issued by each trust. The Company has the right to defer payment of interest on the notes and, therefore, distributions on the trust preferred securities, for up to five years, but not beyond the stated maturity date in the table above. During any such deferral period the Company may not pay cash dividends on its stock and generally may not repurchase its stock. The Company assumed a subordinated note held by 1907 EJF Fund, LTD, which was issued by Central prior to the Company’s merger, in the amount of $12.3 million . On June 23, 2015 the Company redeemed the subordinated note

Long-term Borrowings

Long-term Borrowings	9 Months Ended
	Sep. 30, 2015
Long-term Borrowings [Abstract]
Long-term Debt [Text Block]	Long-term Borrowings Long-term borrowings were as follows as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Weighted Average Cost Balance Weighted Average Cost Balance FHLB Borrowings 1.64 % $ 87,000 1.88 % $ 93,000 Note payable to unaffiliated bank 2.25 23,750 — — Total 1.77 % $ 110,750 1.88 % $ 93,000 The Company utilizes FHLB borrowings as a supplement to customer deposits to fund earning assets and to assist in managing interest rate risk. The Company has loans pledged as collateral for FHLB borrowings. See Note 6 “Loans Receivable and the Allowance for Loan Losses” of the notes to the consolidated financial statements. On April 30, 2015 , the Company entered into a $35.0 million unsecured note payable with a correspondent bank with a maturity date of June 30, 2020 . Payments of principal and interest are payable quarterly beginning July 1, 2015 . As of September 30, 2015 , $23.8 million of that note was outstanding.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Income Taxes Federal income tax expense for the three and nine months ended September 30, 2015 and 2014 was computed using the consolidated effective federal tax rate. The Company also recognized income tax expense pertaining to state franchise and income taxes payable by the subsidiary banks.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Measurements [Abstract]
Fair Value Disclosures [Text Block]	Fair Value Measurements Fair value is the price that would be received in selling an asset or paid in transferring a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability is not adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are (1) independent, (2) knowledgeable, (3) able to transact and (4) willing to transact. GAAP requires the use of valuation techniques that are consistent with the market approach, the income approach and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable, meaning those that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources, or unobservable, meaning those that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. In that regard, GAAP establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: • Level 1 Inputs – Unadjusted quoted prices for identical assets or liabilities in active markets that the reporting entity has the ability to access at the measurement date. • Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means. • Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements. The Company is required to use observable inputs, to the extent available, in the fair value estimation process unless that data results from forced liquidations or distressed sales. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. V aluation methods for instruments measured at fair value on a recurring basis. Securities Available for Sale - The Company’s investment securities classified as available for sale include: debt securities issued by the U.S. Treasury and other U.S. Government agencies and corporations, debt securities issued by state and political subdivisions, mortgage-backed securities, collateralized mortgage obligations, corporate debt securities, and equity securities. Quoted exchange prices are available for equity securities, which are classified as Level 1. The Company utilizes an independent pricing service to obtain the fair value of debt securities. On a quarterly basis, the Company selects a sample of 30 securities from its primary pricing service and compares them to a secondary independent pricing service to validate value. In addition, the Company periodically reviews the pricing methodology utilized by the primary independent service for reasonableness. Debt securities issued by the U.S. Treasury and other U.S. Government agencies and corporations and mortgage-backed obligations are priced utilizing industry-standard models that consider various assumptions, including time value, yield curves, volatility factors, prepayment speeds, default rates, loss severity, current market and contractual prices for the underlying financial instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace, can be derived from observable data, or are supported by observable levels at which transactions are executed in the marketplace and are classified as Level 2. Municipal securities are valued using a type of matrix, or grid, pricing in which securities are benchmarked against the treasury rate based on credit rating. These model and matrix measurements are classified as Level 2 in the fair value hierarchy. On an annual basis, a group of selected municipal securities are priced by a securities dealer and that price is used to verify the primary independent service’s valuation. The following table summarizes assets measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014 . There were no liabilities subject to fair value measurement as of these dates. The assets are segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: Fair Value Measurement at September 30, 2015 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Available for sale debt securities: U.S. Government agencies and corporations $ 27,095 $ — $ 27,095 $ — State and political subdivisions 179,241 — 179,241 — Mortgage-backed securities 60,394 — 60,394 — Collateralized mortgage obligations 105,923 — 105,923 — Corporate debt securities 41,142 — 41,142 — Total available for sale debt securities 413,795 — 413,795 — Available for sale equity securities: Other equity securities 1,247 1,247 — — Total available for sale equity securities 1,247 1,247 — — Total securities available for sale $ 415,042 $ 1,247 $ 413,795 $ — Fair Value Measurement at December 31, 2014 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Available for sale debt securities: U.S. Government agencies and corporations $ 49,375 $ — $ 49,375 $ — State and political subdivisions 195,199 — 195,199 — Mortgage-backed securities 32,463 — 32,463 — Collateralized mortgage obligations 146,132 — 146,132 — Corporate debt securities 48,741 — 48,741 — Total available for sale debt securities 471,910 — 471,910 — Available for sale equity securities: Other equity securities 3,032 3,032 — — Total available for sale equity securities 3,032 3,032 — — Total securities available for sale $ 474,942 $ 3,032 $ 471,910 $ — There were no transfers of assets between levels of the fair value hierarchy during the three and nine months ended September 30, 2015 or the year ended December 31, 2014 . There have been no changes in valuation techniques used for any assets measured at fair value during the three and nine months ended September 30, 2015 or the year ended December 31, 2014 . The following table presents additional information about assets measured at fair market value on a recurring basis for which the Company has utilized Level 3 inputs to determine fair value for the nine months ended September 30, 2015 and 2014 : For the Nine Months Ended September 30, 2015 2014 Collateralized Debt Obligations Collateralized Debt Obligations (in thousands) Beginning balance $ — $ 1,317 Transfers into Level 3 — — Transfers out of Level 3 — — Total gains (losses): Included in earnings — 782 Included in other comprehensive income — 794 Purchases, issuances, sales, and settlements: Purchases — — Issuances — — Sales — (2,893 ) Settlements — — Ending balance $ — $ — The following table presents the amount of gains and losses on Level 3 assets noted above which were included in earnings and other comprehensive income for the nine months ended September 30, 2015 and 2014 that are attributable to the change in unrealized gains and losses relating to those assets still held, and the line item in the consolidated financial statements in which they are included: For the Nine Months Ended September 30, 2015 2014 Collateralized Debt Obligations Collateralized Debt Obligations (in thousands) Total gains for the period in earnings* $ — $ 782 Change in unrealized gains for the period included in other comprehensive income $ — $ 794 * Gains on collateralized debt obligations are included in gain on sale or call of available for sale securities in the consolidated statements of operations . Changes in the fair value of available for sale securities are included in other comprehensive income to the extent the changes are not considered OTTI. OTTI tests are performed on a quarterly basis and any decline in the fair value of an individual security below its cost that is deemed to be other-than-temporary results in a write-down that is reflected directly in the Company’s consolidated statements of operations. Valuation methods for instruments measured at fair value on a nonrecurring basis Collateral Dependent Impaired Loans - From time to time, a loan is considered impaired and an allowance for credit losses is established. The specific reserves for collateral dependent impaired loans are based on the fair value of the collateral less estimated costs to sell. The fair value of collateral is determined based on appraisals. In some cases, adjustments are made to the appraised values due to various factors, including age of the appraisal, age of comparables included in the appraisal, and known changes in the market and in the collateral. Because many of these inputs are unobservable, the valuations are classified as Level 3. Other Real Estate Owned (“OREO”) - OREO represents property acquired through foreclosures and settlements of loans. Property acquired through or in lieu of foreclosure are initially recorded at fair value less estimated selling cost at the date of foreclosure, establishing a new cost basis. The Company considers third party appraisals as well as independent fair value assessments from real estate brokers or persons involved in selling OREO in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. The Company also periodically reviews OREO to determine whether the property continues to be carried at the lower of its recorded book value or fair value of the property, less disposal costs. Because many of these inputs are unobservable, the valuations are classified as Level 3. The following table discloses the Company’s estimated fair value amounts of its assets recorded at fair value on a nonrecurring basis. It is management’s belief that the fair values presented below are reasonable based on the valuation techniques and data available to the Company as of September 30, 2015 and December 31, 2014 , as more fully described above. Fair Value Measurement at September 30, 2015 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Collateral dependent impaired loans $ 17,872 $ — $ — $ 17,872 Other real estate owned $ 8,299 $ — $ — $ 8,299 Fair Value Measurement at December 31, 2014 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Collateral dependent impaired loans $ 3,412 $ — $ — $ 3,412 Other real estate owned $ 1,916 $ — $ — $ 1,916 The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at September 30, 2015 and December 31, 2014 . The information presented is subject to change over time based on a variety of factors. The operations of the Company are managed on a going concern basis and not a liquidation basis. As a result, the ultimate value realized from the financial instruments presented could be substantially different when actually recognized over time through the normal course of operations. Additionally, a substantial portion of the Company’s inherent value is the capitalization and franchise value of MidWest One Bank and Central Bank. Neither of these components has been given consideration in the presentation of fair values below. September 30, 2015 Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (in thousands) Financial assets: Cash and cash equivalents $ 92,334 $ 92,334 $ 92,334 $ — $ — Investment securities: Available for sale 415,042 415,042 1,247 413,795 — Held to maturity 102,920 102,468 — 102,468 — Total investment securities 517,962 517,510 1,247 516,263 — Loans held for sale 4,111 4,135 — — 4,135 Loans, net 2,118,341 2,117,839 — 2,117,839 — Accrued interest receivable 13,230 13,230 13,230 — — Federal Home Loan Bank stock 9,811 9,811 — 9,811 — Financial liabilities: Deposits: Non-interest bearing demand 532,058 532,058 532,058 — — Interest-bearing checking 828,296 828,296 828,296 — — Savings 425,740 425,740 425,740 — — Certificates of deposit under $100,000 368,620 369,063 — 369,063 — Certificates of deposit $100,000 and over 313,364 314,518 — 314,518 — Total deposits 2,468,078 2,469,675 1,786,094 683,581 — Federal funds purchased and securities sold under agreements to repurchase 69,228 69,228 69,228 — — Federal Home Loan Bank borrowings 87,000 87,598 — 87,598 — Junior subordinated notes issued to capital trusts 23,560 18,403 — 18,403 — Long-term debt 23,750 23,750 — 23,750 — Accrued interest payable 1,578 1,578 1,578 — — December 31, 2014 Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (in thousands) Financial assets: Cash and cash equivalents $ 23,409 $ 23,409 $ 23,409 $ — $ — Investment securities: Available for sale 474,942 474,942 3,032 471,910 — Held to maturity 51,524 51,253 — 51,253 — Total investment securities 526,466 526,195 3,032 523,163 — Loans held for sale 801 812 — — 812 Loans, net 1,116,156 1,116,285 — 1,116,285 — Loan pool participations, net 19,332 19,332 — — 19,332 Accrued interest receivable 10,898 10,898 10,898 — — Federal Home Loan Bank stock 8,582 8,582 — 8,582 — Financial liabilities: Deposits: Non-interest bearing demand 214,461 214,461 214,461 — — Interest-bearing checking 618,540 618,540 618,540 — — Savings 102,527 102,527 102,527 — — Certificates of deposit under $100,000 235,395 235,401 — 235,401 — Certificates of deposit $100,000 and over 237,619 238,480 — 238,480 — Total deposits 1,408,542 1,409,409 935,528 473,881 — Federal funds purchased and securities sold under agreements to repurchase 78,229 78,229 78,229 — — Federal Home Loan Bank borrowings 93,000 93,051 — 93,051 — Junior subordinated notes issued to capital trusts 15,464 10,021 — 10,021 — Long-term debt — — — — — Accrued interest payable 863 863 863 — — • Cash and cash equivalents, federal funds purchased, securities sold under repurchase agreements, and accrued interest are instruments with carrying values that approximate fair value. • Investment securities available for sale are measured at fair value on a recurring basis. Held to maturity securities are carried at amortized cost. Fair value is based upon quoted prices, if available. If a quoted price is not available, the fair value is obtained from benchmarking the security against similar securities by using a third-party pricing service. • Loans held for sale are carried at the lower of cost or fair value, with fair value being based on recent observable loan sales. The portfolio has historically consisted primarily of residential real estate loans. • For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. The fair values for other loans are determined using estimated future cash flows, discounted at the interest rates currently being offered for loans with similar terms to borrowers with similar credit quality. The Company does record nonrecurring fair value adjustments to loans to reflect (1) partial write-downs and allowances that are based on the observable market price or appraised value of the collateral or (2) the full charge-off of the loan carrying value. • Loan pool participation carrying values represent the discounted price paid by us to acquire our participation interests in the various loan pool participations purchased, which approximates fair value. • The fair value of FHLB stock is estimated at its carrying value and redemption price of $100 per share. • Deposit liabilities are carried at historical cost. The fair value of demand deposits, savings accounts and certain money market account deposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. If the fair value of the fixed maturity certificates of deposit is calculated at less than the carrying amount, the carrying value of these deposits is reported as the fair value. • FHLB borrowings, Junior subordinated notes issued to capital trusts, subordinated notes, and long-term debt are recorded at historical cost. The fair value of these items is estimated using discounted cash flow analysis, based on the Company’s current incremental borrowing rates for similar types of borrowing arrangements. The following presents the valuation technique(s), observable inputs, and quantitative information about the unobservable inputs used for fair value measurements of the financial instruments held by the Company at September 30, 2015 , categorized within Level 3 of the fair value hierarchy: Quantitative Information About Level 3 Fair Value Measurements (dollars in thousands) Fair Value at September 30, 2015 Valuation Techniques(s) Unobservable Input Range of Inputs Weighted Average Collateral dependent impaired loans $ 17,872 Modified appraised value Third party appraisal NM * NM * NM * Appraisal discount NM * NM * NM * Other real estate owned $ 8,299 Modified appraised value Third party appraisal NM * NM * NM * Appraisal discount NM * NM * NM * * Not Meaningful. Third party appraisals are obtained as to the value of the underlying asset, but disclosure of this information would not provide meaningful information, as the range will vary widely from loan to loan. Types of discounts considered include age of the appraisal, local market conditions, current condition of the property, and estimated sales costs. These discounts will also vary from loan to loan, thus providing a range would not be meaningful. Changes in assumptions or estimation methodologies may have a material effect on these estimated fair values.

Variable Interest Entity

Variable Interest Entity	9 Months Ended
	Sep. 30, 2015
Variable Interest Entity [Abstract]
Variable Interest Entity [Text Block]	Variable Interest Entity Loan Pool Participations The Company had invested in certain participation certificates of loan pools which were purchased, held and serviced by a third-party independent servicing corporation. The Company's portfolio held approximately 95% of the participation interests in the pools of loans owned and serviced by States Resources Corporation (“SRC”), a third-party loan servicing organization located in Omaha, Nebraska, in which the Company participated. SRC's owner held the remaining interest. The Company did not have any ownership interest in or exert any control over SRC, and thus it was not included in the consolidated financial statements. These pools of loans were purchased from large nonaffiliated banking organizations and from the FDIC acting as receiver of failed banks and savings associations. As loan pools were put out for bid (generally in a sealed bid auction), SRC’s due diligence teams evaluated the loans and determined their interest in bidding on the pool. After the due diligence, the Company’s management reviewed the status and decided if it wished to continue in the process. If the decision to consider a bid was made, SRC conducted additional analysis to determine the appropriate bid price. This analysis involved discounting loan cash flows with adjustments made for expected losses, changes in collateral values as well as targeted rates of return. A cost or investment basis was assigned to each individual loan on a cents-per-dollar (discounted price) basis based on SRC’s assessment of the recovery potential of each loan. Once a bid was awarded to SRC, the Company assumed the risk of profit or loss but on a non-recourse basis so the risk was limited to its initial investment. The extent of the risk was also dependent upon: the debtor or guarantor’s financial condition, the possibility that a debtor or guarantor may file for bankruptcy protection, SRC’s ability to locate any collateral and obtain possession, the value of such collateral, and the length of time it took to realize the recovery either through collection procedures, legal process, or resale of the loans after a restructure. Loan pool participations were shown on the Company’s consolidated balance sheets as a separate asset category. The original carrying value or investment basis of loan pool participations was the discounted price paid by the Company to acquire its interests, which, as noted, was less than the face amount of the underlying loans. The Company’s investment basis was reduced as SRC recovered principal on the loans and remitted its share to the Company or as loan balances were written off as uncollectible.

Operating Segments

Operating Segments	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	Operating Segments Selected financial and descriptive information is required to be disclosed for reportable operating segments, applying a “management perspective” as the basis for identifying reportable segments. The management perspective is determined by the view that management takes of the segments within the Company when making operating decisions, allocating resources, and measuring performance. The segments of the Company have been defined by the structure of the Company’s internal organization, focusing on the financial information that the Company’s operating decision-makers routinely use to make decisions about operating matters. The Company’s primary segment, Commercial Banking, is geographically divided by markets into the secondary segments which are the two subsidiary banks wholly-owned by the Company: MidWest One Bank and Central Bank (which was acquired May 1, 2015). Each of these secondary segments offers similar products and services, but are managed separately due to different pricing, product demand, and consumer markets. Each offers commercial, consumer, and mortgage loans and deposit services. The Company’s All Other segment includes the operations of all other consolidated subsidiaries and/or defined operating segments that fall below the segment reporting thresholds. This segment includes the corporate operations of the parent company. The accounting policies of the segments are generally the same as those of the consolidated company. The following table presents summary financial information for the reportable segments for the three and nine months ended September 30, 2015 and 2014 : Commercial Banking (in thousands) MidWest One Bank Central Bank All Other Intercompany Eliminations Consolidated Total Three months ended September 30, 2015 Net interest income $ 13,647 $ 13,011 $ (328 ) $ — $ 26,330 Provision for loan losses 450 1,691 — — 2,141 Noninterest income 3,274 1,834 352 — 5,460 Noninterest expense (1) 9,877 9,024 1,012 — 19,913 Income tax expense (benefit) 752 1,705 (336 ) — 2,121 Net income $ 5,842 $ 2,425 $ (652 ) $ — $ 7,615 Goodwill $ — $ 63,192 $ — $ — $ 63,192 Total assets $ 1,728,907 $ 1,254,580 $ 339,412 $ (341,059 ) $ 2,981,840 Three months ended September 30, 2014 Net interest income $ 13,664 $ — $ 3,403 $ (3,500 ) $ 13,567 Provision for loan losses 150 — — — 150 Noninterest income 3,658 — 348 — 4,006 Noninterest expense 10,141 — 678 — 10,819 Income tax expense (benefit) 1,877 — (162 ) — 1,715 Net income $ 5,154 $ — $ 3,235 $ (3,500 ) $ 4,889 Goodwill $ — $ — $ — $ — $ — Total assets $ 1,805,247 $ — $ 206,348 $ (199,037 ) $ 1,812,558 Nine months ended September 30, 2015 Net interest income $ 41,845 $ 22,292 $ 49,158 $ (50,000 ) $ 63,295 Provision for loan losses 1,500 2,142 — — 3,642 Noninterest income 10,672 3,050 833 — 14,555 Noninterest expense (1) 29,741 15,655 5,542 — 50,938 Income tax expense (benefit) 4,763 3,000 (1,373 ) — 6,390 Net income $ 16,513 $ 4,545 $ 45,822 $ (50,000 ) $ 16,880 Goodwill $ — $ 63,192 $ — $ — $ 63,192 Total assets $ 1,728,907 $ 1,254,580 $ 339,412 $ (341,059 ) $ 2,981,840 Nine months ended September 30, 2014 Net interest income $ 41,369 $ — $ 8,080 $ (8,500 ) $ 40,949 Provision for loan losses 900 — — — 900 Noninterest income 10,761 — 1,018 — 11,779 Noninterest expense 29,910 — 1,940 — 31,850 Income tax expense (benefit) 5,875 — (512 ) — 5,363 Net income $ 15,445 $ — $ 7,670 $ (8,500 ) $ 14,615 Goodwill $ — $ — $ — $ — $ — Total assets $ 1,805,247 $ — $ 206,348 $ (199,037 ) $ 1,812,558 (1) Includes merger-related expenses of $0.2 million and $3.4 million for the three and nine months ended September 30, 2015 , respectively, included in the MidWest One Bank subsegment.

Branch Sales

Branch Sales	9 Months Ended
	Sep. 30, 2015
Branch Sales [Abstract]
Branch Sales [Text Block]	Branch Sales On September 10, 2015 , MidWestOne Bank, a wholly owned subsidiary of the Company, entered into an agreement to sell its Ottumwa, Iowa branch to Peoples State Bank headquartered in Albia, Iowa, a unit of Peoples Tri-County BanCorp. Subject to regulatory approval, Peoples State Bank will assume approximately $35 million in deposits and $20 million in assets, with an expected completion date in December 2015. On September 24, 2015 , Central Bank, a wholly owned subsidiary of the Company, entered into an agreement to sell its Barron and Rice Lake, Wisconsin branches to Citizens Community Federal Bank (“CCF Bank”) headquartered in Altona, Wisconsin, a unit of Citizens Community Bancorp, Inc. of Eau Claire, Wisconsin. Subject to regulatory approval, CCF Bank will assume approximately $30 million in deposits and $21 million in assets, with an expected completion date in the first quarter of 2016.

Effect of New Financial Account

Effect of New Financial Accounting Standards	9 Months Ended
	Sep. 30, 2015
Effect of New Financial Accounting Standards [Abstract]
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	Effect of New Financial Accounting Standards In January 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update No. 2014-01, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects. The objective of this update is to provide guidance on accounting for investments by a reporting entity in flow-through limited liability entities that manage or invest in affordable housing projects that qualify for the low-income housing tax credit. The low-income housing tax credit program is designed to encourage private capital investment in the construction and rehabilitation of low-income housing. This program is an indirect tax subsidy that allows investors in a flow-through limited liability entity, such as limited partnerships or limited liability companies that manage or invest in qualified affordable housing projects, to receive the benefits of the tax credits allocated to the entity that owns the qualified affordable housing project. The tax credits are allowable on the tax return each year over a 10-year period as a result of a sufficient number of units being rented to qualifying tenants and are subject to restrictions on gross rentals paid by those tenants. Those credits are subject to recapture over a 15-year period starting with the first year tax credits are earned. The amendments in this update permit reporting entities to make an accounting policy election to account for their investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. For public entities, the amendments are to be applied retrospectively to all annual periods and interim reporting periods presented within those annual periods, beginning after December 15, 2014. The adoption of this amendment did not have a material effect on the Company’s consolidated financial statements. In January 2014, the FASB issued Accounting Standards Update No. 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure. The objective of this update is to reduce diversity by clarifying when an in-substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. For public entities, the amendments are effective for reporting periods beginning after December 31, 2014, with early adoption permitted. The adoption of this amendment did not have a material effect on the Company’s consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contract with Customers (Topic 606). The guidance in this update affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (for example, insurance contracts or lease contracts). The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following five steps: 1) identify the contracts(s) with the customer; 2) identify the performance obligations in the contract; 3) determine the transaction price; 4) allocate the transaction price to the performance obligations in the contract; and 5) recognize revenue when (or as) the entity satisfies a performance obligation. The guidance also specifies the accounting for some costs to obtain or fulfill a contract with a customer. For a public entity, the amendments in this update are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The adoption of this amendment is not expected to have a material effect on the Company’s consolidated financial statements. In June 2014, the FASB issued Accounting Standards Update No. 2014-11, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. The guidance in this update changes the accounting for repurchase-to-maturity transactions and repurchase financing arrangements. It also requires enhanced disclosures about repurchase agreements and other similar transactions. The accounting changes in this update are effective for public companies for the first interim or annual period beginning after December 15, 2014. In addition, for public companies, the disclosure for certain transactions accounted for as a sale is effective for the first interim or annual period beginning on or after December 15, 2014, and the disclosure for transactions accounted for as secured borrowings is required to be presented for annual periods beginning after December 15, 2014, and interim periods beginning after March 15, 2015. Early application is not permitted. The adoption of this amendment did not have a material effect on the Company’s consolidated financial statements. In August 2014, the FASB issued Accounting Standards Update No. 2014-14, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure. This update provides guidance on how to classify and measure certain government-guaranteed mortgage loans upon foreclosure, most commonly those offered by the Federal Housing Administration (“FHA”) of the U.S. Department of Housing and Urban Development (“HUD”), and the U.S. Department of Veterans Affairs (“VA”). The ASU requires that a mortgage loan be derecognized and that a separate other receivable be recognized upon foreclosure if the following conditions are met: 1) the loan has a government guarantee that is not separable from the loan before foreclosure; 2) at the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under the claim; and 3) at the time of foreclosure, an amount of the claim that is determined on the basis of the fair value of the real estate is fixed. Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. The accounting changes in this update are effective for public companies for annual periods, and the interim periods within those annual periods, beginning after December 15, 2014. Early application is permitted under certain circumstances. The adoption of this amendment did not have a material effect on the Company’s consolidated financial statements. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The amendments in this update provide guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. In doing so, the amendment should reduce diversity in the timing and content of footnote disclosures. Disclosures are required if it is probable an entity will be unable to meet its obligations within the look-forward period of twelve months after the financial statements are made available. Incremental substantial doubt disclosure is required if the probability is not mitigated by management’s plans. The new standard applies to all entities for the first annual period ending after December 15, 2016, and interim periods thereafter. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. In July 2015, the FASB announced a delay to the effective date of Accounting Standards Update No. 2015-09, Revenue from Contract with Customers (Topic 606). Reporting entities may choose to adopt the standard as of the original date, or take advantage of a one-year delay. For a public entity, the revised effective date is for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application is not permitted prior to the original effective date. The adoption of this amendment is not expected to have a material effect on the Company’s consolidated financial statements. In September 2015, the FASB issued Accounting Standards Update No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments. The guidance in this update eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. The new guidance is intended to reduce complexity in financial reporting. The elimination of the restatement requirement should simplify financial reporting for many entities. However, recognizing the entire impact of a measurement period adjustment in a single reporting period may introduce earnings volatility and reduce comparability between periods when the adjustments are material. The accounting changes in this update are effective for public companies for annual periods, and the interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted for financial statements that have not been issued, and the Company has elected to adopt the guidance effective September 30, 2015. See Note 2. “Business Combination” to our consolidated financial statements for further discussion.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Subsequent Events Management evaluated subsequent events through the date the consolidated financial statements were issued. Events or transactions occurring after September 30, 2015 , but prior to the date the consolidated financial statements were issued, that provided additional evidence about conditions that existed at September 30, 2015 have been recognized in the consolidated financial statements for the period ended September 30, 2015 . Events or transactions that provided evidence about conditions that did not exist at September 30, 2015 , but arose before the consolidated financial statements were issued, have not been recognized in the consolidated financial statements for the period ended September 30, 2015 . On October 20, 2015 , the board of directors of the Company declared a cash dividend of $0.15 per share payable on December 15, 2015 to shareholders of record as of the close of business on December 1, 2015 .

Loans Receivable and the Allo27

Loans Receivable and the Allowance for Loan Losses (Policy)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Loans and Leases Receivable, Troubled Debt Restructuring Policy [Policy Text Block]	Loans Reviewed Individually for Impairment The Company identifies loans to be reviewed and evaluated individually for impairment based on current information and events and the probability that the borrower will be unable to repay all amounts due according to the contractual terms of the loan agreement. Specific areas of consideration include: size of credit exposure, risk rating, delinquency, nonaccrual status, and loan classification. The level of individual impairment is measured using one of the following methods: (1) the fair value of the collateral less costs to sell; (2) the present value of expected future cash flows, discounted at the loan’s effective interest rate; or (3) the loan’s observable market price. Loans that are deemed fully collateralized or have been charged down to a level corresponding with any of the three measurements require no assignment of reserves from the ALLL. All loans deemed troubled debt restructure or “TDR” are considered impaired. A loan is considered a TDR when, for economic or legal reasons related to a borrower’s financial difficulties, a concession is granted to the borrower that would not otherwise be considered. The following factors are potential indicators that a concession has been granted (one or multiple items may be present): • The borrower receives a reduction of the stated interest rate for the remaining original life of the debt. • The borrower receives an extension of the maturity date or dates at a stated interest rate lower that the current market interest rate for new debt with similar risk characteristics. • The borrower receives a reduction of the face amount or maturity amount of the debt as stated in the instrument or other agreement. • The borrower receives a deferral of required payments (principal and/or interest). • The borrower receives a reduction of the accrued interest.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	The Allowance for Loan and Lease Losses The Company requires the maintenance of an adequate allowance for loan and lease losses (“ALLL”) in order to cover estimated probable losses without eroding the Company’s capital base. Calculations are done at each quarter end, or more frequently if warranted, to analyze the collectability of loans and to ensure the adequacy of the allowance. In line with Federal Deposit Insurance Corporation (the “FDIC”) directives, the ALLL calculation does not include consideration of loans held for sale or off-balance-sheet credit exposures (such as unfunded letters of credit). Determining the appropriate level for the ALLL relies on the informed judgment of management, and as such, is subject to inaccuracy. Given the inherently imprecise nature of calculating the necessary ALLL, the Company’s policy permits an “unallocated” allowance between 15% above and 5% below the “indicated reserve.” These unallocated amounts are due to those overall factors impacting the ALLL that are not captured in detailed loan category calculations.
Loans and Leases Receivable, Past Due Status, Policy [Policy Text Block]	Non-accrual and Delinquent Loans Loans are placed on non-accrual when (1) payment in full of principal and interest is no longer expected or (2) principal or interest has been in default for 90 days or more (unless the loan is both well secured with marketable collateral and in the process of collection). All loans rated doubtful or worse, and certain loans rated substandard, are placed on non-accrual. A non-accrual asset may be restored to an accrual status when (1) all past due principal and interest has been paid (excluding renewals and modifications that involve the capitalizing of interest) or (2) the loan becomes well secured with marketable collateral and is in the process of collection. An established track record of performance is also considered when determining accrual status. Delinquency status of a loan is determined by the number of days that have elapsed past the loan’s payment due date, using the following classification groupings: 30-59 days, 60-89 days and 90 days or more. Loans shown in the 30-59 days and 60-89 days columns in the table above reflect contractual delinquency status of loans not considered nonperforming due to classification as a TDR or being placed on non-accrual.
Loan Pool Participations, Policy [Policy Text Block]	Loan Pool Participations The Company acquired its loan pool participations in a prior merger and continued in this business following that merger. However, in 2010, the Company made the decision to exit this line of business and did not purchase new loan pool participations as existing pools paid down. The Company sold its remaining loan pool participations in June 2015, and has now completely exited this line of business.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Policy)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Goodwill, Policy [Policy Text Block]	The excess of the cost of an acquisition over the fair value of the net assets acquired, including core deposit, trade name, and client relationship intangibles, consists of goodwill. Under ASC Topic 350, goodwill is subject to at least annual assessments for impairment by applying a fair value based test. The Company reviews goodwill to determine potential impairment annually, or more frequently if events and circumstances indicate that goodwill might be impaired, by comparing the carrying value of the reporting unit with the fair value of the reporting unit. The Company’s annual assessment date is as of October 1. Goodwill is tested for impairment at the reporting unit level.

Fair Value Measurements (Policy

Fair Value Measurements (Policy)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair value is the price that would be received in selling an asset or paid in transferring a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability is not adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are (1) independent, (2) knowledgeable, (3) able to transact and (4) willing to transact. GAAP requires the use of valuation techniques that are consistent with the market approach, the income approach and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable, meaning those that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources, or unobservable, meaning those that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. In that regard, GAAP establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: • Level 1 Inputs – Unadjusted quoted prices for identical assets or liabilities in active markets that the reporting entity has the ability to access at the measurement date. • Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means. • Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements. The Company is required to use observable inputs, to the extent available, in the fair value estimation process unless that data results from forced liquidations or distressed sales. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below.

Variable Interest Entity (Polic

Variable Interest Entity (Policy)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	The Company had invested in certain participation certificates of loan pools which were purchased, held and serviced by a third-party independent servicing corporation. The Company's portfolio held approximately 95% of the participation interests in the pools of loans owned and serviced by States Resources Corporation (“SRC”), a third-party loan servicing organization located in Omaha, Nebraska, in which the Company participated. SRC's owner held the remaining interest. The Company did not have any ownership interest in or exert any control over SRC, and thus it was not included in the consolidated financial statements.

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Estimated fair values of assets acquired and liabilities assumed in the Central transaction, as of the closing date of the transaction, were as follows: (in thousands) May 1, 2015 ASSETS Cash and due from banks $ 28,404 Investment securities 160,775 Loans 916,973 Premises and equipment 27,908 Goodwill 63,192 Core deposit intangible 12,773 Trade name intangible 1,380 FDIC indemnification asset 3,753 Other real estate owned 8,420 Other assets 15,944 Total assets 1,239,522 LIABILITIES Deposits 1,049,167 Short-term borrowings 16,124 Junior subordinated notes issued to capital trusts 8,050 Subordinated notes payable 12,669 Accrued expenses and other liabilities 11,617 Total liabilities 1,097,627 Total identifiable net assets 141,895 Consideration: Market value of common stock at $29.31 per share at May 1, 2015 (2,723,083 shares of common stock issued) 79,814 Stock illiquidity discount due to restrictions (1,919 ) Cash paid 64,000 Total fair value of consideration $ 141,895
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	The following table presents the purchased loans as of the acquisition date: (in thousands) Purchased Credit Impaired Loans Purchased Non-Credit Impaired Loans Contractually required principal payments $ 36,886 $ 905,314 Nonaccretable difference (6,675 ) — Principal cash flows expected to be collected 30,211 905,314 Accretable difference (1,882 ) (16,670 ) Fair value of acquired loans $ 28,329 $ 888,644
Business Acquisition, Pro Forma Information [Table Text Block]	The following table provides the unaudited pro forma information for the results of operations for the three and nine months ended September 30, 2015 and 2014 , as if the acquisition had occurred January 1, 2014. The pro forma results combine the historical results of Central into the Company’s consolidated statement of income including the impact of certain purchase accounting adjustments, including loan discount accretion, investment securities discount accretion, intangible assets amortization, deposit premium accretion and borrowing discount amortization. The pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the results that would have been obtained had the acquisition actually occurred on January 1, 2014. No assumptions have been applied to the pro forma results of operations regarding possible revenue enhancements, expense efficiencies or asset dispositions. The merger-related expenses that have been recognized are included in net income in the table below. Pro Forma Three Months Ended Nine Months Ended September 30, September 30, (in thousands) 2015 2014 2015 2014 Total revenues (net interest income plus noninterest income) $ 31,258 $ 32,075 $ 95,175 $ 96,954 Net income $ 6,455 $ 6,333 $ 17,052 $ 17,101 The pro forma information above excludes the impact of any provision recorded related to renewing Central loans. Revenues and earnings included in the consolidated statements of operations of the acquired company since the acquisition date for the three months ended September 30, 2015 were $14.8 million and $2.4 million , respectively, and $25.3 million and $4.5 million for the nine months ended September 30, 2015 , respectively.

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]	The following table presents the computation of earnings per common share for the respective periods: Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands, except per share amounts) 2015 2014 2015 2014 Basic earnings per common share computation Numerator: Net income $ 7,615 $ 4,889 $ 16,880 $ 14,615 Denominator: Weighted average shares outstanding 11,406,132 8,366,858 10,010,926 8,423,188 Basic earnings per common share $ 0.67 $ 0.59 $ 1.69 $ 1.74 Diluted earnings per common share computation Numerator: Net income $ 7,615 $ 4,889 $ 16,880 $ 14,615 Denominator: Weighted average shares outstanding, including all dilutive potential shares 11,434,186 8,391,353 10,038,093 8,449,748 Diluted earnings per common share $ 0.67 $ 0.59 $ 1.68 $ 1.73

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2015
Investment Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	The amortized cost and fair value of investment securities available for sale, with gross unrealized gains and losses, are as follows: As of September 30, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) U.S. Government agencies and corporations $ 26,760 $ 335 $ — $ 27,095 State and political subdivisions 172,734 6,696 189 179,241 Mortgage-backed securities 59,766 750 122 60,394 Collateralized mortgage obligations 106,187 613 877 105,923 Corporate debt securities 40,880 262 — 41,142 Total debt securities 406,327 8,656 1,188 413,795 Other equity securities 1,248 28 29 1,247 Total $ 407,575 $ 8,684 $ 1,217 $ 415,042 As of December 31, 2014 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) U.S. Government agencies and corporations $ 49,392 $ 248 $ 265 $ 49,375 State and political subdivisions 187,276 8,113 190 195,199 Mortgage-backed securities 30,965 1,498 — 32,463 Collateralized mortgage obligations 147,412 813 2,093 146,132 Corporate debt securities 48,656 188 103 48,741 Total debt securities 463,701 10,860 2,651 471,910 Other equity securities 2,686 380 34 3,032 Total $ 466,387 $ 11,240 $ 2,685 $ 474,942
Held-to-maturity Securities [Table Text Block]	The amortized cost and fair value of investment securities held to maturity, with gross unrealized gains and losses, are as follows: As of September 30, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) State and political subdivisions $ 57,112 $ 458 $ 257 $ 57,313 Mortgage-backed securities 4,175 6 31 4,150 Collateralized mortgage obligations 24,082 19 239 23,862 Corporate debt securities 17,551 — 408 17,143 Total $ 102,920 $ 483 $ 935 $ 102,468 As of December 31, 2014 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value (in thousands) State and political subdivisions $ 39,704 $ 370 $ 252 $ 39,822 Mortgage-backed securities 22 3 — 25 Collateralized mortgage obligations 8,531 — 233 8,298 Corporate debt securities 3,267 — 159 3,108 Total $ 51,524 $ 373 $ 644 $ 51,253
Schedule of Temporary Impairment Losses, Investments [Table Text Block]	The following presents information pertaining to securities with gross unrealized losses as of September 30, 2015 and December 31, 2014 , aggregated by investment category and length of time that individual securities have been in a continuous loss position: As of September 30, 2015 Number of Securities Less than 12 Months 12 Months or More Total Available for Sale Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) State and political subdivisions 39 $ 7,909 $ 81 $ 3,388 $ 108 $ 11,297 $ 189 Mortgage-backed securities 20 31,802 122 — — 31,802 122 Collateralized mortgage obligations 12 15,397 58 35,358 819 50,755 877 Other equity securities 1 — — 971 29 971 29 Total 72 $ 55,108 $ 261 $ 39,717 $ 956 $ 94,825 $ 1,217 As of December 31, 2014 Number of Securities Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) U.S. Government agencies and corporations 4 $ 9,946 $ 11 $ 15,018 $ 254 $ 24,964 $ 265 State and political subdivisions 46 3,024 18 10,728 172 13,752 190 Collateralized mortgage obligations 14 14,971 123 68,370 1,970 83,341 2,093 Corporate debt securities 7 23,024 50 3,400 53 26,424 103 Other equity securities 1 — — 966 34 966 34 Total 72 $ 50,965 $ 202 $ 98,482 $ 2,483 $ 149,447 $ 2,685 As of September 30, 2015 Number of Securities Less than 12 Months 12 Months or More Total Held to Maturity Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) State and political subdivisions 56 $ 19,277 $ 227 $ 1,347 $ 30 $ 20,624 $ 257 Mortgage-backed securities 5 3,972 31 — — 3,972 31 Collateralized mortgage obligations 5 12,449 124 7,672 115 20,121 239 Corporate debt securities 6 3,700 223 700 185 4,400 408 Total 72 $ 39,398 $ 605 $ 9,719 $ 330 $ 49,117 $ 935 As of December 31, 2014 Number of Securities Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands, except number of securities) State and political subdivisions 29 $ 5,322 $ 190 $ 9,144 $ 62 $ 14,466 $ 252 Collateralized mortgage obligations 1 — — 8,298 233 8,298 233 Corporate debt securities 2 2,358 27 750 132 3,108 159 Total 32 $ 7,680 $ 217 $ 18,192 $ 427 $ 25,872 $ 644
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Table Text Block]	The following table provides a roll forward of credit losses on fixed maturity securities recognized in net income: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Beginning balance $ — $ — $ — $ 6,639 Additional credit losses: Reductions to credit losses: Securities with other than temporary impairment, due to sale — — — (6,639 ) Ending balance $ — $ — $ — $ —
Investments Classified by Contractual Maturity Date [Table Text Block]	The contractual maturity distribution of investment debt securities at September 30, 2015 , is summarized as follows: Available For Sale Held to Maturity Amortized Cost Fair Value Amortized Cost Fair Value (in thousands) Due in one year or less $ 35,588 $ 35,983 $ 421 $ 422 Due after one year through five years 76,655 78,800 5,361 5,355 Due after five years through ten years 108,632 112,894 44,256 44,233 Due after ten years 19,499 19,801 24,625 24,446 Debt securities without a single maturity date 165,953 166,317 28,257 28,012 Total $ 406,327 $ 413,795 $ 102,920 $ 102,468
Schedule of Realized Gain (Loss) [Table Text Block]	Realized gains and losses on sales are determined on the basis of specific identification of investments based on the trade date. Realized gains on investments for the three and nine months ended September 30, 2015 and 2014 are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Available for sale fixed maturity securities: Gross realized gains $ — $ 235 $ 1,265 $ 1,355 Gross realized losses — (90 ) (442 ) (236 ) Other-than-temporary impairment — — — — — 145 823 1,119 Equity securities: Gross realized gains — — 188 — Gross realized losses — — — — Other-than-temporary impairment — — — — — — 188 — Total net realized gains and losses $ — $ 145 $ 1,011 $ 1,119

Loans Receivable and the Allo34

Loans Receivable and the Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2015
Loans Receivable and the Allowance for Loan Losses [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The composition of allowance for loan losses and loans by portfolio segment and based on impairment method are as follows: Allowance for Loan Losses and Recorded Investment in Loan Receivables As of September 30, 2015 and December 31, 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total September 30, 2015 Allowance for loan losses: Individually evaluated for impairment $ 58 $ 400 $ 323 $ 280 $ 1 $ — $ 1,062 Collectively evaluated for impairment 1,576 5,271 6,298 3,909 383 372 17,809 Total $ 1,634 $ 5,671 $ 6,621 $ 4,189 $ 384 $ 372 $ 18,871 Loans receivable Individually evaluated for impairment $ 3,078 $ 2,208 $ 17,447 $ 4,526 $ 28 $ — $ 27,287 Collectively evaluated for impairment 120,266 449,801 947,193 529,202 37,146 — 2,083,608 Purchased credit impaired loans — 354 15,695 10,268 — — 26,317 Total $ 123,344 $ 452,363 $ 980,335 $ 543,996 $ 37,174 $ — $ 2,137,212 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total December 31, 2014 Allowance for loan losses: Individually evaluated for impairment $ 88 $ 206 $ 226 $ 623 $ 2 $ — $ 1,145 Collectively evaluated for impairment 1,418 5,574 4,173 2,544 321 1,188 15,218 Total $ 1,506 $ 5,780 $ 4,399 $ 3,167 $ 323 $ 1,188 $ 16,363 Loans receivable Individually evaluated for impairment $ 3,027 $ 3,168 $ 3,916 $ 3,341 $ 34 $ — $ 13,486 Collectively evaluated for impairment 101,782 301,732 422,605 269,270 23,644 — 1,119,033 Total $ 104,809 $ 304,900 $ 426,521 $ 272,611 $ 23,678 $ — $ 1,132,519
Allowance for Credit Losses on Financing Receivables [Table Text Block]	The changes in the allowance for loan losses by portfolio segment are as follows: Allowance for Loan Loss Activity For the Three Months Ended September 30, 2015 and 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total 2015 Beginning balance $ 1,480 $ 5,425 $ 5,766 $ 3,224 $ 337 $ 935 $ 17,167 Charge-offs — (106 ) (239 ) (93 ) (24 ) — (462 ) Recoveries — 10 — 10 5 — 25 Provision 154 342 1,094 1,048 66 (563 ) 2,141 Ending balance $ 1,634 $ 5,671 $ 6,621 $ 4,189 $ 384 $ 372 $ 18,871 2014 Beginning balance $ 1,145 $ 5,183 $ 4,734 $ 3,029 $ 229 $ 2,112 $ 16,432 Charge-offs (26 ) (157 ) (12 ) (37 ) (16 ) — (248 ) Recoveries — 52 38 17 11 — 118 Provision 221 385 31 (129 ) 48 (406 ) 150 Ending balance $ 1,340 $ 5,463 $ 4,791 $ 2,880 $ 272 $ 1,706 $ 16,452 Allowance for Loan Loss Activity For the Nine Months Ended September 30, 2015 and 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total 2015 Beginning balance $ 1,506 $ 5,780 $ 4,399 $ 3,167 $ 323 $ 1,188 $ 16,363 Charge-offs — (397 ) (430 ) (641 ) (76 ) — (1,544 ) Recoveries — 361 6 22 21 — 410 Provision 128 (73 ) 2,646 1,641 116 (816 ) 3,642 Ending balance $ 1,634 $ 5,671 $ 6,621 $ 4,189 $ 384 $ 372 $ 18,871 2014 Beginning balance $ 1,358 $ 4,980 $ 5,294 $ 3,185 $ 275 $ 1,087 $ 16,179 Charge-offs (26 ) (430 ) (165 ) (238 ) (61 ) — (920 ) Recoveries 5 206 38 21 23 — 293 Provision 3 707 (376 ) (88 ) 35 619 900 Ending balance $ 1,340 $ 5,463 $ 4,791 $ 2,880 $ 272 $ 1,706 $ 16,452
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	Three Months Ended September 30, 2015 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) : Commercial and industrial Extended maturity date — $ — $ — 1 $ 1,405 $ 1,405 Residential real estate: One- to four- family first liens Interest rate reduction 1 236 236 — — — Total 1 $ 236 $ 236 1 $ 1,405 $ 1,405 Nine Months Ended September 30, 2015 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) : Commercial and industrial Extended maturity date — $ — $ — 1 $ 1,405 $ 1,405 Residential real estate: One- to four- family first liens Interest rate reduction 1 236 236 — — — Total 1 $ 236 $ 236 1 $ 1,405 $ 1,405 (1) TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower. Loans by class of financing receivable modified as TDRs within the previous 12 months and for which there was a payment default during the stated periods were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) That Subsequently Defaulted: Total — $ — — $ — — $ — — $ — (1) TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower.
Financing Receivable Credit Quality Indicators [Table Text Block]	Pass Special Mention/ Watch Substandard Doubtful Loss Total (in thousands) September 30, 2015 Agricultural $ 115,178 $ 6,518 $ 1,648 $ — $ — $ 123,344 Commercial and industrial 422,926 9,691 17,755 10 — 450,382 Credit cards 1,405 14 — — — 1,419 Overdrafts 644 102 75 — — 821 Commercial real estate: Construction and development 99,625 4,922 2,987 — — 107,534 Farmland 85,312 1,687 2,750 — — 89,749 Multifamily 113,328 375 2,227 — — 115,930 Commercial real estate-other 611,369 23,084 32,669 — — 667,122 Total commercial real estate 909,634 30,068 40,633 — — 980,335 Residential real estate: One- to four- family first liens 421,412 4,866 12,510 246 — 439,034 One- to four- family junior liens 99,233 1,876 3,792 61 — 104,962 Total residential real estate 520,645 6,742 16,302 307 — 543,996 Consumer 36,576 4 293 42 — 36,915 Total $ 2,007,008 $ 53,139 $ 76,706 $ 359 $ — $ 2,137,212 Included within the special mention, substandard, and doubtful categories at September 30, 2015 are purchased credit impaired loans totaling $26.3 million . Pass Special Mention/ Watch Substandard Doubtful Loss Total (in thousands) December 31, 2014 Agricultural $ 98,096 $ 5,032 $ 1,681 $ — $ — $ 104,809 Commercial and industrial 273,290 7,468 22,350 — — 303,108 Credit cards 1,240 6 — — — 1,246 Overdrafts 373 262 109 — — 744 Commercial real estate: Construction and development 56,963 1,151 1,269 — — 59,383 Farmland 79,629 1,778 2,293 — — 83,700 Multifamily 54,708 178 — — — 54,886 Commercial real estate-other 215,268 11,216 2,068 — — 228,552 Total commercial real estate 406,568 14,323 5,630 — — 426,521 Residential real estate: One- to four- family first liens 211,390 3,933 3,991 — — 219,314 One- to four- family junior liens 53,039 48 210 — — 53,297 Total residential real estate 264,429 3,981 4,201 — — 272,611 Consumer 23,431 8 41 — — 23,480 Total $ 1,067,427 $ 31,080 $ 34,012 $ — $ — $ 1,132,519
Impaired Financing Receivables [Table Text Block]	September 30, 2015 December 31, 2014 Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance (in thousands) With no related allowance recorded: Agricultural $ 1,517 $ 2,017 $ — $ 1,410 $ 1,910 $ — Commercial and industrial 1,149 1,185 — 2,169 2,270 — Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 292 451 — 49 176 — Farmland 2,723 2,882 — 2,270 2,433 — Multifamily 1,618 1,825 — — — — Commercial real estate-other 12,005 12,737 — 939 1,064 — Total commercial real estate 16,638 17,895 — 3,258 3,673 — Residential real estate: One- to four- family first liens 2,392 2,942 — 535 773 — One- to four- family junior liens 755 772 — 134 157 — Total residential real estate 3,147 3,714 — 669 930 — Consumer 19 35 — 6 22 — Total $ 22,470 $ 24,846 $ — $ 7,512 $ 8,805 $ — With an allowance recorded: Agricultural $ 1,561 $ 1,561 $ 58 $ 1,617 $ 1,617 $ 88 Commercial and industrial 1,059 1,088 400 999 999 206 Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 151 151 107 34 34 34 Farmland 69 69 3 74 74 4 Multifamily 158 158 30 — — — Commercial real estate-other 431 431 183 550 550 188 Total commercial real estate 809 809 323 658 658 226 Residential real estate: One- to four- family first liens 1,364 1,365 276 2,600 2,600 594 One- to four- family junior liens 15 15 4 72 72 29 Total residential real estate 1,379 1,380 280 2,672 2,672 623 Consumer 9 9 1 28 28 2 Total $ 4,817 $ 4,847 $ 1,062 $ 5,974 $ 5,974 $ 1,145 Total: Agricultural $ 3,078 $ 3,578 $ 58 $ 3,027 $ 3,527 $ 88 Commercial and industrial 2,208 2,273 400 3,168 3,269 206 Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 443 602 107 83 210 34 Farmland 2,792 2,951 3 2,344 2,507 4 Multifamily 1,776 1,983 30 — — — Commercial real estate-other 12,436 13,168 183 1,489 1,614 188 Total commercial real estate 17,447 18,704 323 3,916 4,331 226 Residential real estate: One- to four- family first liens 3,756 4,307 276 3,135 3,373 594 One- to four- family junior liens 770 787 4 206 229 29 Total residential real estate 4,526 5,094 280 3,341 3,602 623 Consumer 28 44 1 34 50 2 Total $ 27,287 $ 29,693 $ 1,062 $ 13,486 $ 14,779 $ 1,145 The following table presents the average recorded investment and interest income recognized for loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, during the stated periods: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized (in thousands) With no related allowance recorded: Agricultural $ 1,516 $ 13 $ 1,410 $ 15 $ 1,534 $ 47 $ 1,413 $ 43 Commercial and industrial 1,318 26 985 11 1,665 79 1,018 36 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 325 3 49 — 326 4 49 — Farmland 2,730 35 83 1 2,749 93 87 4 Multifamily 1,839 26 — — 1,849 43 — — Commercial real estate-other 12,327 147 417 — 12,374 250 442 (8 ) Total commercial real estate 17,221 211 549 1 17,298 390 578 (4 ) Residential real estate: One- to four- family first liens 2,354 17 704 (1 ) 2,345 27 715 8 One- to four- family junior liens 773 9 119 (1 ) 775 15 119 1 Total residential real estate 3,127 26 823 (2 ) 3,120 42 834 9 Consumer 20 1 7 — 21 1 8 — Total $ 23,202 $ 277 $ 3,774 $ 25 $ 23,638 $ 559 $ 3,851 $ 84 With an allowance recorded: Agricultural $ 1,561 $ 12 $ 1,617 $ 12 $ 1,575 $ 36 $ 1,630 $ 37 Commercial and industrial 1,103 12 1,899 16 1,144 32 1,566 36 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 151 1 34 — 151 2 35 1 Farmland 69 1 2,418 27 70 2 2,429 81 Multifamily 158 1 — — 160 5 — — Commercial real estate-other 431 5 1,088 7 432 13 1,093 15 Total commercial real estate 809 8 3,540 34 813 22 3,557 97 Residential real estate: One- to four- family first liens 1,369 7 797 7 1,375 27 801 23 One- to four- family junior liens 15 — 152 — 15 — 153 2 Total residential real estate 1,384 7 949 7 1,390 27 954 25 Consumer 9 — 30 (11 ) 9 — 31 (10 ) Total $ 4,866 $ 39 $ 8,035 $ 58 $ 4,931 $ 117 $ 7,738 $ 185 Total: Agricultural $ 3,077 $ 25 $ 3,027 $ 27 $ 3,109 $ 83 $ 3,043 $ 80 Commercial and industrial 2,421 38 2,884 27 2,809 111 2,584 72 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 476 4 83 — 477 6 84 1 Farmland 2,799 36 2,501 28 2,819 95 2,516 85 Multifamily 1,997 27 — — 2,009 48 — — Commercial real estate-other 12,758 152 1,505 7 12,806 263 1,535 7 Total commercial real estate 18,030 219 4,089 35 18,111 412 4,135 93 Residential real estate: One- to four- family first liens 3,723 24 1,501 6 3,720 54 1,516 31 One- to four- family junior liens 788 9 271 (1 ) 790 15 272 3 Total residential real estate 4,511 33 1,772 5 4,510 69 1,788 34 Consumer 29 1 37 (11 ) 30 1 39 (10 ) Total $ 28,068 $ 316 $ 11,809 $ 83 $ 28,569 $ 676 $ 11,589 $ 269
Past Due Financing Receivables [Table Text Block]	The following table sets forth the composition and past due status of the Company’s loans at September 30, 2015 and December 31, 2014 : 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable (in thousands) September 30, 2015 Agricultural $ 150 $ 26 $ — $ 176 $ 123,168 $ 123,344 Commercial and industrial 1,217 526 30 1,773 448,609 450,382 Credit cards 11 3 — 14 1,405 1,419 Overdrafts 54 32 — 86 735 821 Commercial real estate: Construction and development — 140 325 465 107,069 107,534 Farmland 153 — — 153 89,596 89,749 Multifamily — — — — 115,930 115,930 Commercial real estate-other 671 6,892 679 8,242 658,880 667,122 Total commercial real estate 824 7,032 1,004 8,860 971,475 980,335 Residential real estate: One- to four- family first liens 2,252 647 1,235 4,134 434,900 439,034 One- to four- family junior liens 506 172 267 945 104,017 104,962 Total residential real estate 2,758 819 1,502 5,079 538,917 543,996 Consumer 78 4 3 85 36,830 36,915 Total $ 5,092 $ 8,442 $ 2,539 $ 16,073 $ 2,121,139 $ 2,137,212 Included in the totals above are the following purchased credit impaired loans $ 400 $ 140 $ 1,205 $ 1,745 $ 24,572 $ 26,317 December 31, 2014 Agricultural $ 58 $ 30 $ — $ 88 $ 104,721 $ 104,809 Commercial and industrial 897 603 515 2,015 301,093 303,108 Credit cards 3 3 — 6 1,240 1,246 Overdrafts 104 2 4 110 634 744 Commercial real estate: Construction and development — — 83 83 59,300 59,383 Farmland 503 — — 503 83,197 83,700 Multifamily — — — — 54,886 54,886 Commercial real estate-other 168 57 1,200 1,425 227,127 228,552 Total commercial real estate 671 57 1,283 2,011 424,510 426,521 Residential real estate: One- to four- family first liens 1,481 581 2,023 4,085 215,229 219,314 One- to four- family junior liens 105 48 192 345 52,952 53,297 Total residential real estate 1,586 629 2,215 4,430 268,181 272,611 Consumer 35 8 23 66 23,414 23,480 Total $ 3,354 $ 1,332 $ 4,040 $ 8,726 $ 1,123,793 $ 1,132,519
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]	The following table sets forth the composition of the Company’s recorded investment in loans on nonaccrual status and past due ninety days or more and still accruing by class of loans, excluding purchased credit impaired loans, as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 Non-Accrual Loans Past Due 90 Days or More and Still Accruing Non-Accrual Loans Past Due 90 Days or More and Still Accruing (in thousands) Agricultural $ 176 $ — $ — $ — Commercial and industrial 412 19 479 66 Credit cards — — — — Overdrafts — — — — Commercial real estate: Construction and development 83 — 83 — Farmland 21 — 24 — Multifamily 158 — — — Commercial real estate-other 2,286 — 1,200 — Total commercial real estate 2,548 — 1,307 — Residential real estate: One- to four- family first liens 1,858 110 1,261 780 One- to four- family junior liens 141 — 192 — Total residential real estate 1,999 110 1,453 780 Consumer 12 3 16 2 Total $ 5,147 $ 132 $ 3,255 $ 848
Schedule of Changes in Accretable Yield for Purchased Credit Impaired Loans [Table Text Block]	Changes in the accretable yield for loans acquired and accounted for under ASC 310-30 were as follows for the three and nine months ended September 30, 2015 and 2014 : Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Balance at beginning of period $ 1,839 $ — $ — $ — Purchases — — 1,882 — Accretion (184 ) — (227 ) — Reclassification from nonaccretable difference — — — — Balance at end of period $ 1,655 $ — $ 1,655 $ —

Goodwill and Intangible Asset35

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	The following table presents the changes in the carrying amount of intangibles (excluding goodwill), gross carrying amount, accumulated amortization, and net book value as of September 30, 2015 : Insurance Agency Intangible Core Deposit Intangible Trade Names Intangible Customer List Intangible Total (in thousands) For the Nine Months Ended September 30, 2015 Balance, beginning of period $ 364 $ 691 $ 7,040 $ 164 $ 8,259 Amortization expense (66 ) (1,942 ) (112 ) (16 ) (2,136 ) Additions from business combination — 12,773 1,380 — 14,153 Balance at end of period $ 298 $ 11,522 $ 8,308 $ 148 $ 20,276 Gross carrying amount $ 1,320 $ 18,206 $ 8,420 $ 330 $ 28,276 Accumulated amortizations (1,022 ) (6,684 ) (112 ) (182 ) (8,000 ) Net book value $ 298 $ 11,522 $ 8,308 $ 148 $ 20,276

Other Assets (Tables)

Other Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Other Assets [Abstract]
Schedule of Other Assets [Table Text Block]	The components of the Company’s other assets were as follows: September 30, 2015 December 31, 2014 (in thousands) Federal Home Loan Bank Stock $ 9,811 $ 8,582 FDIC indemnification asset, net 4,488 — Prepaid expenses 2,613 1,350 Mortgage servicing rights 2,179 2,308 Accounts receivable & other miscellaneous assets 1,797 1,835 $ 20,888 $ 14,075

Short-term Borrowings (Tables)

Short-term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2015
Short-term Debt [Line Items]
Schedule of Short-term Debt [Table Text Block]	Short-term borrowings were as follows as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Weighted Average Cost Balance Weighted Average Cost Balance Federal Reserve Bank advances — % $ — — % $ — Federal funds purchased — — — — Securities sold under agreements to repurchase 0.30 69,228 0.21 60,821 Line of credit — — — — Total 0.30 % $ 69,228 0.21 % $ 60,821

Subordinated Notes Payable (Tab

Subordinated Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2015
Subordinated Notes Payable [Abstract]
Schedule of Subordinated Borrowing [Table Text Block]	The table below summarizes the outstanding junior subordinated notes and the related trust preferred securities issued by each trust as of September 30, 2015 : Face Value Book Value Interest Rate Interest Rate at Maturity Date Callable Date (in thousands) 9/30/2015 Central Bancshares Capital Trust II (1) (2) $ 7,217 $ 6,536 Three-month LIBOR + 3.50% 3.84 % 03/15/2038 03/15/2013 Barron Investment Capital Trust I (1) (2) 2,062 1,560 Three-month LIBOR + 2.15% 2.48 % 09/30/2036 09/23/2011 MidWestOne Statutory Trust II (1) 15,464 15,464 Three-month LIBOR + 1.59% 1.93 % 12/15/2037 12/15/2012 Total $ 24,743 $ 23,560 (1) All distributions are cumulative and paid in cash quarterly. (2) Central Bancshares Capital Trust II and Barron Investment Capital Trust I were established by Central prior to the Company’s merger with Central, and the junior subordinated notes issued by Central were assumed by the Company.

Long-term Borrowings (Tables)

Long-term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2015
Long-term Borrowings [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term borrowings were as follows as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Weighted Average Cost Balance Weighted Average Cost Balance FHLB Borrowings 1.64 % $ 87,000 1.88 % $ 93,000 Note payable to unaffiliated bank 2.25 23,750 — — Total 1.77 % $ 110,750 1.88 % $ 93,000

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Measurements [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following table summarizes assets measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014 . There were no liabilities subject to fair value measurement as of these dates. The assets are segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: Fair Value Measurement at September 30, 2015 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Available for sale debt securities: U.S. Government agencies and corporations $ 27,095 $ — $ 27,095 $ — State and political subdivisions 179,241 — 179,241 — Mortgage-backed securities 60,394 — 60,394 — Collateralized mortgage obligations 105,923 — 105,923 — Corporate debt securities 41,142 — 41,142 — Total available for sale debt securities 413,795 — 413,795 — Available for sale equity securities: Other equity securities 1,247 1,247 — — Total available for sale equity securities 1,247 1,247 — — Total securities available for sale $ 415,042 $ 1,247 $ 413,795 $ — Fair Value Measurement at December 31, 2014 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Available for sale debt securities: U.S. Government agencies and corporations $ 49,375 $ — $ 49,375 $ — State and political subdivisions 195,199 — 195,199 — Mortgage-backed securities 32,463 — 32,463 — Collateralized mortgage obligations 146,132 — 146,132 — Corporate debt securities 48,741 — 48,741 — Total available for sale debt securities 471,910 — 471,910 — Available for sale equity securities: Other equity securities 3,032 3,032 — — Total available for sale equity securities 3,032 3,032 — — Total securities available for sale $ 474,942 $ 3,032 $ 471,910 $ —
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following table presents additional information about assets measured at fair market value on a recurring basis for which the Company has utilized Level 3 inputs to determine fair value for the nine months ended September 30, 2015 and 2014 : For the Nine Months Ended September 30, 2015 2014 Collateralized Debt Obligations Collateralized Debt Obligations (in thousands) Beginning balance $ — $ 1,317 Transfers into Level 3 — — Transfers out of Level 3 — — Total gains (losses): Included in earnings — 782 Included in other comprehensive income — 794 Purchases, issuances, sales, and settlements: Purchases — — Issuances — — Sales — (2,893 ) Settlements — — Ending balance $ — $ —
Fair Value, Assets and Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	The following table presents the amount of gains and losses on Level 3 assets noted above which were included in earnings and other comprehensive income for the nine months ended September 30, 2015 and 2014 that are attributable to the change in unrealized gains and losses relating to those assets still held, and the line item in the consolidated financial statements in which they are included: For the Nine Months Ended September 30, 2015 2014 Collateralized Debt Obligations Collateralized Debt Obligations (in thousands) Total gains for the period in earnings* $ — $ 782 Change in unrealized gains for the period included in other comprehensive income $ — $ 794 * Gains on collateralized debt obligations are included in gain on sale or call of available for sale securities in the consolidated statements of operations .
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]	The following table discloses the Company’s estimated fair value amounts of its assets recorded at fair value on a nonrecurring basis. It is management’s belief that the fair values presented below are reasonable based on the valuation techniques and data available to the Company as of September 30, 2015 and December 31, 2014 , as more fully described above. Fair Value Measurement at September 30, 2015 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Collateral dependent impaired loans $ 17,872 $ — $ — $ 17,872 Other real estate owned $ 8,299 $ — $ — $ 8,299 Fair Value Measurement at December 31, 2014 Using (in thousands) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Collateral dependent impaired loans $ 3,412 $ — $ — $ 3,412 Other real estate owned $ 1,916 $ — $ — $ 1,916
Fair Value, by Balance Sheet Grouping [Table Text Block]	The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at September 30, 2015 and December 31, 2014 . The information presented is subject to change over time based on a variety of factors. The operations of the Company are managed on a going concern basis and not a liquidation basis. As a result, the ultimate value realized from the financial instruments presented could be substantially different when actually recognized over time through the normal course of operations. Additionally, a substantial portion of the Company’s inherent value is the capitalization and franchise value of MidWest One Bank and Central Bank. Neither of these components has been given consideration in the presentation of fair values below. September 30, 2015 Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (in thousands) Financial assets: Cash and cash equivalents $ 92,334 $ 92,334 $ 92,334 $ — $ — Investment securities: Available for sale 415,042 415,042 1,247 413,795 — Held to maturity 102,920 102,468 — 102,468 — Total investment securities 517,962 517,510 1,247 516,263 — Loans held for sale 4,111 4,135 — — 4,135 Loans, net 2,118,341 2,117,839 — 2,117,839 — Accrued interest receivable 13,230 13,230 13,230 — — Federal Home Loan Bank stock 9,811 9,811 — 9,811 — Financial liabilities: Deposits: Non-interest bearing demand 532,058 532,058 532,058 — — Interest-bearing checking 828,296 828,296 828,296 — — Savings 425,740 425,740 425,740 — — Certificates of deposit under $100,000 368,620 369,063 — 369,063 — Certificates of deposit $100,000 and over 313,364 314,518 — 314,518 — Total deposits 2,468,078 2,469,675 1,786,094 683,581 — Federal funds purchased and securities sold under agreements to repurchase 69,228 69,228 69,228 — — Federal Home Loan Bank borrowings 87,000 87,598 — 87,598 — Junior subordinated notes issued to capital trusts 23,560 18,403 — 18,403 — Long-term debt 23,750 23,750 — 23,750 — Accrued interest payable 1,578 1,578 1,578 — — December 31, 2014 Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (in thousands) Financial assets: Cash and cash equivalents $ 23,409 $ 23,409 $ 23,409 $ — $ — Investment securities: Available for sale 474,942 474,942 3,032 471,910 — Held to maturity 51,524 51,253 — 51,253 — Total investment securities 526,466 526,195 3,032 523,163 — Loans held for sale 801 812 — — 812 Loans, net 1,116,156 1,116,285 — 1,116,285 — Loan pool participations, net 19,332 19,332 — — 19,332 Accrued interest receivable 10,898 10,898 10,898 — — Federal Home Loan Bank stock 8,582 8,582 — 8,582 — Financial liabilities: Deposits: Non-interest bearing demand 214,461 214,461 214,461 — — Interest-bearing checking 618,540 618,540 618,540 — — Savings 102,527 102,527 102,527 — — Certificates of deposit under $100,000 235,395 235,401 — 235,401 — Certificates of deposit $100,000 and over 237,619 238,480 — 238,480 — Total deposits 1,408,542 1,409,409 935,528 473,881 — Federal funds purchased and securities sold under agreements to repurchase 78,229 78,229 78,229 — — Federal Home Loan Bank borrowings 93,000 93,051 — 93,051 — Junior subordinated notes issued to capital trusts 15,464 10,021 — 10,021 — Long-term debt — — — — — Accrued interest payable 863 863 863 — —
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Table Text Block]	The following presents the valuation technique(s), observable inputs, and quantitative information about the unobservable inputs used for fair value measurements of the financial instruments held by the Company at September 30, 2015 , categorized within Level 3 of the fair value hierarchy: Quantitative Information About Level 3 Fair Value Measurements (dollars in thousands) Fair Value at September 30, 2015 Valuation Techniques(s) Unobservable Input Range of Inputs Weighted Average Collateral dependent impaired loans $ 17,872 Modified appraised value Third party appraisal NM * NM * NM * Appraisal discount NM * NM * NM * Other real estate owned $ 8,299 Modified appraised value Third party appraisal NM * NM * NM * Appraisal discount NM * NM * NM * * Not Meaningful. Third party appraisals are obtained as to the value of the underlying asset, but disclosure of this information would not provide meaningful information, as the range will vary widely from loan to loan. Types of discounts considered include age of the appraisal, local market conditions, current condition of the property, and estimated sales costs. These discounts will also vary from loan to loan, thus providing a range would not be meaningful.

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	The following table presents summary financial information for the reportable segments for the three and nine months ended September 30, 2015 and 2014 : Commercial Banking (in thousands) MidWest One Bank Central Bank All Other Intercompany Eliminations Consolidated Total Three months ended September 30, 2015 Net interest income $ 13,647 $ 13,011 $ (328 ) $ — $ 26,330 Provision for loan losses 450 1,691 — — 2,141 Noninterest income 3,274 1,834 352 — 5,460 Noninterest expense (1) 9,877 9,024 1,012 — 19,913 Income tax expense (benefit) 752 1,705 (336 ) — 2,121 Net income $ 5,842 $ 2,425 $ (652 ) $ — $ 7,615 Goodwill $ — $ 63,192 $ — $ — $ 63,192 Total assets $ 1,728,907 $ 1,254,580 $ 339,412 $ (341,059 ) $ 2,981,840 Three months ended September 30, 2014 Net interest income $ 13,664 $ — $ 3,403 $ (3,500 ) $ 13,567 Provision for loan losses 150 — — — 150 Noninterest income 3,658 — 348 — 4,006 Noninterest expense 10,141 — 678 — 10,819 Income tax expense (benefit) 1,877 — (162 ) — 1,715 Net income $ 5,154 $ — $ 3,235 $ (3,500 ) $ 4,889 Goodwill $ — $ — $ — $ — $ — Total assets $ 1,805,247 $ — $ 206,348 $ (199,037 ) $ 1,812,558 Nine months ended September 30, 2015 Net interest income $ 41,845 $ 22,292 $ 49,158 $ (50,000 ) $ 63,295 Provision for loan losses 1,500 2,142 — — 3,642 Noninterest income 10,672 3,050 833 — 14,555 Noninterest expense (1) 29,741 15,655 5,542 — 50,938 Income tax expense (benefit) 4,763 3,000 (1,373 ) — 6,390 Net income $ 16,513 $ 4,545 $ 45,822 $ (50,000 ) $ 16,880 Goodwill $ — $ 63,192 $ — $ — $ 63,192 Total assets $ 1,728,907 $ 1,254,580 $ 339,412 $ (341,059 ) $ 2,981,840 Nine months ended September 30, 2014 Net interest income $ 41,369 $ — $ 8,080 $ (8,500 ) $ 40,949 Provision for loan losses 900 — — — 900 Noninterest income 10,761 — 1,018 — 11,779 Noninterest expense 29,910 — 1,940 — 31,850 Income tax expense (benefit) 5,875 — (512 ) — 5,363 Net income $ 15,445 $ — $ 7,670 $ (8,500 ) $ 14,615 Goodwill $ — $ — $ — $ — $ — Total assets $ 1,805,247 $ — $ 206,348 $ (199,037 ) $ 1,812,558 (1) Includes merger-related expenses of $0.2 million and $3.4 million for the three and nine months ended September 30, 2015 , respectively, included in the MidWest One Bank subsegment.

Principles of Consolidation a42

Principles of Consolidation and Presentation Central Merger (Details) - USD ($) $ in Thousands	May. 01, 2015	Sep. 30, 2015	Sep. 30, 2014
Common Stock
Business Acquisition [Line Items]
Number of shares issued in merger		2,723,083	0
Central Bancshares, Inc.
Business Acquisition [Line Items]
Cash paid, gross	$ 64,000
Total identifiable net assets	$ 141,895
Central Bancshares, Inc. | Common Stock
Business Acquisition [Line Items]
Number of shares issued in merger	2,723,083

Business Combination Identifiab

Business Combination Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net (Details) - USD ($) $ / shares in Units, $ in Thousands	May. 01, 2015	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
ASSETS
Goodwill		$ 63,192	$ 63,192		$ 0
Common Stock
Business Acquisition [Line Items]
Number of shares issued in merger			2,723,083	0
Central Bancshares, Inc.
Business Acquisition [Line Items]
Pretax merger related costs		200	$ 3,400
Professional and legal fees		200	1,900
Change in Goodwill From Prior Period Due to Finalization of Certain Provisional Purchase Accounting Items		6,700
ASSETS
Cash and due from banks	$ 28,404
Investment securities	160,775
Loans	916,973
Premises and equipment	27,908
Goodwill	63,192	$ 63,200	$ 63,200
Core deposit intangible	12,773
Trade name intangible	1,380
FDIC indemnification asset	3,753
Other real estate owned	8,420
Other assets	15,944
Total assets	1,239,522
LIABILITIES
Deposits	1,049,167
Short-term borrowings	16,124
Junior subordinated notes issued to capital trusts	8,050
Subordinated notes payable	12,669
Accrued expenses and other liabilities	11,617
Total liabilities	1,097,627
Total identifiable net assets	141,895
Consideration
Market value of common stock at $29.31 per share at May 1, 2015 (2,723,083 shares of common stock issued)	79,814
Stock restriction illiquidity discount	(1,919)
Cash paid, gross	64,000
Total fair value of consideration	$ 141,895
Central Bancshares, Inc. | Common Stock
Business Acquisition [Line Items]
Number of shares issued in merger	2,723,083
Consideration
Business acquisition, per share price of shares issued, acquirer	$ 29.31

Business Combination Acquired L

Business Combination Acquired Loans (Details) - Central Bancshares, Inc. $ in Thousands	May. 01, 2015USD ($)
Business Acquisition [Line Items]
Contractually required principal and interest payments, purchased credit impaired loans	$ 36,886
Nonaccretable difference, purchased credit impaired loans	(6,675)
Principal cash flows expected to be collected, purchased credit impaired loans	30,211
Certain Loans Acquired in Transfer, Accretable Yield	(1,882)
Fair value of acquired loans, purchased credit impaired loans	28,329
Contractually required principal and interest payments, purchased non-credit impaired loans	905,314
Nonaccretable difference, purchased non-credit impaired loans	0
Principal cash flows expected to be collected, purchased non-credit impaired loans	905,314
Accretable difference, purchased non-credit impaired loans	(16,670)
Fair value of acquired loans, purchased non-credit impaired loans	$ 888,644

Business Combination Pro Forma

Business Combination Pro Forma Information (Details) - Central Bancshares, Inc. - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Business acquisition, pro forma revenue (net interest income plus noninterest income)	$ 31,258	$ 32,075	$ 95,175	$ 96,954
Business acquisition, pro forma net income	6,455	$ 6,333	17,052	$ 17,101
Business combination, pro forma information, revenue of acquiree since acquisition date, actual	14,845		25,342
Business combination, pro forma information, earnings of acquiree since acquisition date, actual	$ 2,425		$ 4,545

Shareholders' Equity Stock by C

Shareholders' Equity Stock by Class (Details) - shares	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Class of Stock
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares outstanding	11,406,431	8,355,666	8,348,464

Shareholders' Equity Stock Issu

Shareholders' Equity Stock Issuance (Details) - Common Stock - $ / shares	Jun. 23, 2015	May. 01, 2015	Sep. 30, 2015	Sep. 30, 2014
Class of Stock
Number of shares issued in merger			2,723,083	0
Private Placement
Class of Stock
Sale of stock, number of shares issued in transaction	300,000
Sale of stock, price per share	$ 28
Central Bancshares, Inc.
Class of Stock
Number of shares issued in merger		2,723,083

Shareholders' Equity Stock Repu

Shareholders' Equity Stock Repurchase (Details) - Common Stock - USD ($) $ in Millions	3 Months Ended	18 Months Ended
	Sep. 30, 2015	Jun. 30, 2014	Jul. 17, 2014
January 15 2013 Share Repurchase Program
Equity, Class of Treasury Stock
Stock Repurchased During Period, Value		$ 3.7
July 17 2014 Share Repurchase Program
Equity, Class of Treasury Stock
Stock Repurchase Program, Authorized Amount			$ 5
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 3.8
Stock Repurchased During Period, Value	$ 0

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method
Net income	$ 7,615	$ 4,889	$ 16,880	$ 14,615
Weighted average number of shares outstanding during the period	11,406,132	8,366,858	10,010,926	8,423,188
Earnings per common share - basic	$ 0.67	$ 0.59	$ 1.69	$ 1.74
Weighted average number of shares outstanding during the period including all dilutive potential shares	11,434,186	8,391,353	10,038,093	8,449,748
Earnings per common share - diluted	$ 0.67	$ 0.59	$ 1.68	$ 1.73
Common
Earnings Per Share, Basic, by Common Class, Including Two Class Method
Weighted average number of shares outstanding during the period	11,406,132	8,366,858	10,010,926	8,423,188
Weighted average number of shares outstanding during the period including all dilutive potential shares	11,434,186	8,391,353	10,038,093	8,449,748

Investment Securities Schedule

Investment Securities Schedule of Available for Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities
Amortized cost basis	$ 407,575	$ 466,387
Gross unrealized gains	8,684	11,240
Gross unrealized losses	1,217	2,685
Estimated fair value	415,042	474,942
U.S. Government agencies and corporations
Schedule of Available-for-sale Securities
Amortized cost basis	26,760	49,392
Gross unrealized gains	335	248
Gross unrealized losses	0	265
Estimated fair value	27,095	49,375
State and political subdivisions
Schedule of Available-for-sale Securities
Amortized cost basis	172,734	187,276
Gross unrealized gains	6,696	8,113
Gross unrealized losses	189	190
Estimated fair value	179,241	195,199
Mortgage-backed securities
Schedule of Available-for-sale Securities
Amortized cost basis	59,766	30,965
Gross unrealized gains	750	1,498
Gross unrealized losses	122	0
Estimated fair value	60,394	32,463
Collateralized mortgage obligations
Schedule of Available-for-sale Securities
Amortized cost basis	106,187	147,412
Gross unrealized gains	613	813
Gross unrealized losses	877	2,093
Estimated fair value	105,923	146,132
Corporate debt securities
Schedule of Available-for-sale Securities
Amortized cost basis	40,880	48,656
Gross unrealized gains	262	188
Gross unrealized losses	0	103
Estimated fair value	41,142	48,741
Debt securities
Schedule of Available-for-sale Securities
Amortized cost basis	406,327	463,701
Gross unrealized gains	8,656	10,860
Gross unrealized losses	1,188	2,651
Estimated fair value	413,795	471,910
Equity securities
Schedule of Available-for-sale Securities
Amortized cost basis	1,248	2,686
Gross unrealized gains	28	380
Gross unrealized losses	29	34
Estimated fair value	$ 1,247	$ 3,032

Investment Securities Schedul51

Investment Securities Schedule of Held to Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Schedule of Held-to-maturity Securities
Held to maturity securities, amortized cost	$ 102,920	$ 51,524
Gross unrealized gains	483	373
Gross unrealized losses	935	644
Estimated fair value	102,468	51,253
State and political subdivisions
Schedule of Held-to-maturity Securities
Held to maturity securities, amortized cost	57,112	39,704
Gross unrealized gains	458	370
Gross unrealized losses	257	252
Estimated fair value	57,313	39,822
Mortgage-backed securities
Schedule of Held-to-maturity Securities
Held to maturity securities, amortized cost	4,175	22
Gross unrealized gains	6	3
Gross unrealized losses	31
Estimated fair value	4,150	25
Collateralized mortgage obligations
Schedule of Held-to-maturity Securities
Held to maturity securities, amortized cost	24,082	8,531
Gross unrealized gains	19
Gross unrealized losses	239	233
Estimated fair value	23,862	8,298
Corporate debt securities
Schedule of Held-to-maturity Securities
Held to maturity securities, amortized cost	17,551	3,267
Gross unrealized losses	408	159
Estimated fair value	$ 17,143	$ 3,108

Investment Securities Available

Investment Securities Available for Sale Securities in Continuous Loss Position (Details) $ in Thousands	Sep. 30, 2015USD ($)count	Dec. 31, 2014USD ($)count
U.S. Government agencies and corporations
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count		4
Available for sale securities, continuous unrealized loss position, less than twelve months, estimated fair value		$ 9,946
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		11
Available for sale securities, continuous unrealized loss position, twelve months or longer, estimated fair value		15,018
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		254
Available for sale securities, continuous unrealized loss position, fair value		24,964
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		$ 265
State and political subdivisions
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count	39	46
Available for sale securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 7,909	$ 3,024
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	81	18
Available for sale securities, continuous unrealized loss position, twelve months or longer, estimated fair value	3,388	10,728
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	108	172
Available for sale securities, continuous unrealized loss position, fair value	11,297	13,752
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 189	$ 190
Mortgage-backed securities
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count	20
Available for sale securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 31,802
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	122
Available for sale securities, continuous unrealized loss position, fair value	31,802
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 122
Collateralized mortgage obligations
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count	12	14
Available for sale securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 15,397	$ 14,971
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	58	123
Available for sale securities, continuous unrealized loss position, twelve months or longer, estimated fair value	35,358	68,370
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	819	1,970
Available for sale securities, continuous unrealized loss position, fair value	50,755	83,341
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 877	$ 2,093
Corporate debt securities
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count		7
Available for sale securities, continuous unrealized loss position, less than twelve months, estimated fair value		$ 23,024
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		50
Available for sale securities, continuous unrealized loss position, twelve months or longer, estimated fair value		3,400
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		53
Available for sale securities, continuous unrealized loss position, fair value		26,424
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		$ 103
Equity securities
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count	1	1
Available for sale securities, continuous unrealized loss position, twelve months or longer, estimated fair value	$ 971	$ 966
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	29	34
Available for sale securities, continuous unrealized loss position, fair value	971	966
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 29	$ 34
Total investment securities
Schedule of Available-for-sale Securities
Available for sale securities in unrealized loss positions, number of positions | count	72	72
Available for sale securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 55,108	$ 50,965
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	261	202
Available for sale securities, continuous unrealized loss position, twelve months or longer, estimated fair value	39,717	98,482
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	956	2,483
Available for sale securities, continuous unrealized loss position, fair value	94,825	149,447
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 1,217	$ 2,685

Investment Securities Held to M

Investment Securities Held to Maturity Securities in Continuous Loss Position (Details) $ in Thousands	Sep. 30, 2015USD ($)count	Dec. 31, 2014USD ($)count
State and political subdivisions
Schedule of Held-to-maturity Securities
Held to maturity securities in unrealized loss positions, number of positions | count	56	29
Held to maturity securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 19,277	$ 5,322
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	227	190
Held to maturity securities, continuous unrealized loss position, twelve months or longer, fair value	1,347	9,144
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	30	62
Held to maturity securities, continuous urealized loss position, fair value	20,624	14,466
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 257	$ 252
Mortgage-backed securities
Schedule of Held-to-maturity Securities
Held to maturity securities in unrealized loss positions, number of positions | count	5
Held to maturity securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 3,972
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	31
Held to maturity securities, continuous urealized loss position, fair value	3,972
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 31
Collateralized mortgage obligations
Schedule of Held-to-maturity Securities
Held to maturity securities in unrealized loss positions, number of positions | count	5	1
Held to maturity securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 12,449
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	124
Held to maturity securities, continuous unrealized loss position, twelve months or longer, fair value	7,672	$ 8,298
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	115	233
Held to maturity securities, continuous urealized loss position, fair value	20,121	8,298
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 239	$ 233
Corporate debt securities
Schedule of Held-to-maturity Securities
Held to maturity securities in unrealized loss positions, number of positions | count	6	2
Held to maturity securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 3,700	$ 2,358
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	223	27
Held to maturity securities, continuous unrealized loss position, twelve months or longer, fair value	700	750
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	185	132
Held to maturity securities, continuous urealized loss position, fair value	4,400	3,108
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 408	$ 159
Total investment securities
Schedule of Held-to-maturity Securities
Held to maturity securities in unrealized loss positions, number of positions | count	72	32
Held to maturity securities, continuous unrealized loss position, less than twelve months, estimated fair value	$ 39,398	$ 7,680
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	605	217
Held to maturity securities, continuous unrealized loss position, twelve months or longer, fair value	9,719	18,192
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	330	427
Held to maturity securities, continuous urealized loss position, fair value	49,117	25,872
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 935	$ 644

Investment Securities Credit Lo

Investment Securities Credit Losses on Fixed Maturity Securities Recognized in Net Income (Details) - Available for sale securities - Collateralized debt obligations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Beginning balance	$ 0	$ 0	$ 0	$ 6,639
Reductions to credit losses:
Securities with previous other than temporary impairments, due to sale	0	0	0	(6,639)
Ending Balance	$ 0	$ 0	$ 0	$ 0

Investment Securities Investmen

Investment Securities Investments Classified by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Due in one year or less, amortized cost	$ 35,588
Due after one year through five years, amortized cost	76,655
Due after five years through ten years, amortized cost	108,632
Due after ten years, amortized cost	19,499
Debt securities without a single maturity date, amortized cost	165,953
Total available for sale securities, debt securities, amortized cost	406,327
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Due in one year or less, estimated fair value	35,983
Due after one year through five years, estimated fair value	78,800
Due after five years through ten years, estimated fair value	112,894
Due after ten years, estimated fair value	19,801
Debt securities without a single maturity date, estimated fair value	166,317
Total available for sale securities, debt securities, estimated fair value	413,795
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount [Abstract]
Due in one year or less, amortized cost	421
Due after one year through five years, amortized cost	5,361
Due after five years through ten years, amortized cost	44,256
Due after ten years, amortized cost	24,625
Debt securities without a single maturity date, amortized cost	28,257
Held to maturity securities, amortized cost	102,920	$ 51,524
Held-to-maturity Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Due in one year or less, estimated fair value	422
Due after one year through five years, estimated fair value	5,355
Due after five years through ten years, estimated fair value	44,233
Due after ten years, estimated fair value	24,446
Debt securities without a single maturity date, estimated fair value	28,012
Fair value of investment securities held to maturity	$ 102,468	$ 51,253

Investment Securities Realized

Investment Securities Realized Gains and Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt securities
Gain (Loss) on Investments
Gross realized gains	$ 0	$ 235	$ 1,265	$ 1,355
Gross realized losses	0	(90)	(442)	(236)
Other-than-temporary impairment	0	0	0	0
Total		145	823	1,119
Equity securities
Gain (Loss) on Investments
Gross realized gains	0	0	188	0
Gross realized losses	0	0	0	0
Other-than-temporary impairment	0	0	0	0	$ 0
Total	0	0	188	0
Total investment securities
Gain (Loss) on Investments
Total	$ 0	$ 145	$ 1,011	$ 1,119

Investment Securities Textual R

Investment Securities Textual References (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Schedule of Available-for-sale Securities
Available-for-sale securities pledged as collateral	$ 291,500		$ 291,500		$ 200,700
Amortized cost basis	407,575		407,575		466,387
Available for sale securities	415,042		415,042		474,942
Federal Home Loan Bank stock	9,811		9,811		8,582
State and political subdivisions
Schedule of Available-for-sale Securities
Amortized cost basis	172,734		172,734		187,276
Available for sale securities	$ 179,241		$ 179,241		195,199
State and political subdivisions | IOWA
Schedule of Available-for-sale Securities
Geographic Concentration of Investments Credit Risk	58.00%		58.00%
State and political subdivisions | MINNESOTA
Schedule of Available-for-sale Securities
Geographic Concentration of Investments Credit Risk	20.00%		20.00%
Corporate debt securities
Schedule of Available-for-sale Securities
Amortized cost basis	$ 40,880		$ 40,880		48,656
Available for sale securities	41,142		41,142		48,741
Other equity securities
Schedule of Available-for-sale Securities
Amortized cost basis	1,248		1,248		2,686
Available for sale securities	1,247		1,247		3,032
Other than temporary impairment losses, equity securities, recognized in earnings	0	$ 0	0	$ 0	$ 0
Other equity securities | Banks and Financial Service-Related Companies
Schedule of Available-for-sale Securities
Available for sale securities	1,000		1,000
Fixed income funds
Schedule of Available-for-sale Securities
Available for sale securities	$ 1,000		$ 1,000

Loans Receivable and the Allo58

Loans Receivable and the Allowance for Loan Losses Allowance for Loan Losses and Recorded Investment in Loan Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, individually evaluated for impairment	$ 1,062		$ 1,145
Loans receivable, allowance for credit losses, collectively evaluated for impairment	17,809		15,218
Allowance for loan losses	18,871	$ 17,167	16,363	$ 16,452	$ 16,432	$ 16,179
Financing Receivable [Abstract]
Loans receivable, individually evaluated for impairment	27,287		13,486
Loans receivable, collectively evaluated for impairment	2,083,608		1,119,033
Loans receivable,purchased credit impaired	26,317
Loans receivable	2,137,212		1,132,519
Agricultural Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, individually evaluated for impairment	58		88
Loans receivable, allowance for credit losses, collectively evaluated for impairment	1,576		1,418
Allowance for loan losses	1,634	1,480	1,506	1,340	1,145	1,358
Financing Receivable [Abstract]
Loans receivable, individually evaluated for impairment	3,078		3,027
Loans receivable, collectively evaluated for impairment	120,266		101,782
Loans receivable	123,344		104,809
Commercial Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, individually evaluated for impairment	400		206
Loans receivable, allowance for credit losses, collectively evaluated for impairment	5,271		5,574
Allowance for loan losses	5,671	5,425	5,780	5,463	5,183	4,980
Financing Receivable [Abstract]
Loans receivable, individually evaluated for impairment	2,208		3,168
Loans receivable, collectively evaluated for impairment	449,801		301,732
Loans receivable,purchased credit impaired	354
Loans receivable	452,363		304,900
Commercial Real Estate Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, individually evaluated for impairment	323		226
Loans receivable, allowance for credit losses, collectively evaluated for impairment	6,298		4,173
Allowance for loan losses	6,621	5,766	4,399	4,791	4,734	5,294
Financing Receivable [Abstract]
Loans receivable, individually evaluated for impairment	17,447		3,916
Loans receivable, collectively evaluated for impairment	947,193		422,605
Loans receivable,purchased credit impaired	15,695
Loans receivable	980,335		426,521
Residential Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, individually evaluated for impairment	280		623
Loans receivable, allowance for credit losses, collectively evaluated for impairment	3,909		2,544
Allowance for loan losses	4,189	3,224	3,167	2,880	3,029	3,185
Financing Receivable [Abstract]
Loans receivable, individually evaluated for impairment	4,526		3,341
Loans receivable, collectively evaluated for impairment	529,202		269,270
Loans receivable,purchased credit impaired	10,268
Loans receivable	543,996		272,611
Consumer Other Financing Receivable
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, individually evaluated for impairment	1		2
Loans receivable, allowance for credit losses, collectively evaluated for impairment	383		321
Allowance for loan losses	384	337	323	272	229	275
Financing Receivable [Abstract]
Loans receivable, individually evaluated for impairment	28		34
Loans receivable, collectively evaluated for impairment	37,146		23,644
Loans receivable	37,174		23,678
Unallocated Financing Receivables
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivable, allowance for credit losses, collectively evaluated for impairment	372		1,188
Allowance for loan losses	$ 372	$ 935	$ 1,188	$ 1,706	$ 2,112	$ 1,087

Loans Receivable and the Allo59

Loans Receivable and the Allowance for Loan Losses Allowance for Loan Loss Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	$ 17,167	$ 16,432	$ 16,363	$ 16,179
Charge-offs	(462)	(248)	(1,544)	(920)
Recoveries	25	118	410	293
Provision	2,141	150	3,642	900
Ending balance	18,871	16,452	18,871	16,452
Agricultural Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	1,480	1,145	1,506	1,358
Charge-offs		(26)		(26)
Recoveries				5
Provision	154	221	128	3
Ending balance	1,634	1,340	1,634	1,340
Commercial Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	5,425	5,183	5,780	4,980
Charge-offs	(106)	(157)	(397)	(430)
Recoveries	10	52	361	206
Provision	342	385	(73)	707
Ending balance	5,671	5,463	5,671	5,463
Commercial Real Estate Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	5,766	4,734	4,399	5,294
Charge-offs	(239)	(12)	(430)	(165)
Recoveries		38	6	38
Provision	1,094	31	2,646	(376)
Ending balance	6,621	4,791	6,621	4,791
Residential Portfolio Segment
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	3,224	3,029	3,167	3,185
Charge-offs	(93)	(37)	(641)	(238)
Recoveries	10	17	22	21
Provision	1,048	(129)	1,641	(88)
Ending balance	4,189	2,880	4,189	2,880
Consumer Other Financing Receivable
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	337	229	323	275
Charge-offs	(24)	(16)	(76)	(61)
Recoveries	5	11	21	23
Provision	66	48	116	35
Ending balance	384	272	384	272
Unallocated Financing Receivables
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	935	2,112	1,188	1,087
Provision	(563)	(406)	(816)	619
Ending balance	$ 372	$ 1,706	$ 372	$ 1,706

Loans Receivable and the Allo60

Loans Receivable and the Allowance for Loan Losses New Troubled Debt Restructurings During Period (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015USD ($)count	Sep. 30, 2014USD ($)count	Sep. 30, 2015USD ($)count	Sep. 30, 2014USD ($)count
Financing Receivable, Modifications
Financing Receivable, Modifications, Number of Contracts | count		1	1	1	1
Financing Receivable, Modifications, Pre-Modification Recorded Investment		$ 236	$ 1,405	$ 236	$ 1,405
Financing Receivable, Modifications, Post-Modification Recorded Investment		$ 236	$ 1,405	$ 236	$ 1,405
Commercial and Industrial Loan Financing Receivable | Extended Maturity [Member]
Financing Receivable, Modifications
Financing Receivable, Modifications, Number of Contracts | count	[1]		1		1
Financing Receivable, Modifications, Pre-Modification Recorded Investment	[1]		$ 1,405		$ 1,405
Financing Receivable, Modifications, Post-Modification Recorded Investment	[1]		$ 1,405		$ 1,405
Residential Real Estate First Lien Loan Financing Receivable | Contractual Interest Rate Reduction [Member]
Financing Receivable, Modifications
Financing Receivable, Modifications, Number of Contracts | count	[1]	1		1
Financing Receivable, Modifications, Pre-Modification Recorded Investment	[1]	$ 236		$ 236
Financing Receivable, Modifications, Post-Modification Recorded Investment	[1]	$ 236		$ 236
[1]	TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower.

Loans Receivable and the Allo61

Loans Receivable and the Allowance for Loan Losses New Troubled Debt Restructurings During Past Twelve Months That Defaulted During the Period (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)count	Sep. 30, 2014USD ($)count	Sep. 30, 2015USD ($)count	Sep. 30, 2014USD ($)count
Financing Receivable, Modifications
Financing receivable, modifications, subsequent default, number of contracts | count	0	0	0	0
Financing receivable, modifications, subsequent default, recorded investment	$ 0	$ 0	$ 0	$ 0

Loans Receivable and the Allo62

Loans Receivable and the Allowance for Loan Losses Loans by Internally Assigned Credit Quality Indicators (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment
Total Loans Receivable	$ 2,137,212	$ 1,132,519
Purchased credit-impaired loans, internally classified as other than pass	26,300
Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	123,344	104,809
Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	450,382	303,108
Commercial Credit Card Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	1,419	1,246
Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	821	744
Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	107,534	59,383
Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	89,749	83,700
Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	115,930	54,886
Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	667,122	228,552
Commercial Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	980,335	426,521
Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	439,034	219,314
Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	104,962	53,297
Residential Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	543,996	272,611
Consumer Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	36,915	23,480
Internally Assigned Grade Pass
Financing Receivable, Recorded Investment
Total Loans Receivable	2,007,008	1,067,427
Internally Assigned Grade Pass | Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	115,178	98,096
Internally Assigned Grade Pass | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	422,926	273,290
Internally Assigned Grade Pass | Commercial Credit Card Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	1,405	1,240
Internally Assigned Grade Pass | Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	644	373
Internally Assigned Grade Pass | Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	99,625	56,963
Internally Assigned Grade Pass | Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	85,312	79,629
Internally Assigned Grade Pass | Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	113,328	54,708
Internally Assigned Grade Pass | Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	611,369	215,268
Internally Assigned Grade Pass | Commercial Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	909,634	406,568
Internally Assigned Grade Pass | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	421,412	211,390
Internally Assigned Grade Pass | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	99,233	53,039
Internally Assigned Grade Pass | Residential Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	520,645	264,429
Internally Assigned Grade Pass | Consumer Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	36,576	23,431
Internally Assigned Grade Special Mention Watch
Financing Receivable, Recorded Investment
Total Loans Receivable	53,139	31,080
Internally Assigned Grade Special Mention Watch | Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	6,518	5,032
Internally Assigned Grade Special Mention Watch | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	9,691	7,468
Internally Assigned Grade Special Mention Watch | Commercial Credit Card Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	14	6
Internally Assigned Grade Special Mention Watch | Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	102	262
Internally Assigned Grade Special Mention Watch | Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	4,922	1,151
Internally Assigned Grade Special Mention Watch | Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	1,687	1,778
Internally Assigned Grade Special Mention Watch | Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	375	178
Internally Assigned Grade Special Mention Watch | Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	23,084	11,216
Internally Assigned Grade Special Mention Watch | Commercial Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	30,068	14,323
Internally Assigned Grade Special Mention Watch | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	4,866	3,933
Internally Assigned Grade Special Mention Watch | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	1,876	48
Internally Assigned Grade Special Mention Watch | Residential Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	6,742	3,981
Internally Assigned Grade Special Mention Watch | Consumer Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	4	8
Internally Assigned Grade Substandard
Financing Receivable, Recorded Investment
Total Loans Receivable	76,706	34,012
Internally Assigned Grade Substandard | Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	1,648	1,681
Internally Assigned Grade Substandard | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	17,755	22,350
Internally Assigned Grade Substandard | Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	75	109
Internally Assigned Grade Substandard | Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	2,987	1,269
Internally Assigned Grade Substandard | Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	2,750	2,293
Internally Assigned Grade Substandard | Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	2,227
Internally Assigned Grade Substandard | Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	32,669	2,068
Internally Assigned Grade Substandard | Commercial Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	40,633	5,630
Internally Assigned Grade Substandard | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	12,510	3,991
Internally Assigned Grade Substandard | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	3,792	210
Internally Assigned Grade Substandard | Residential Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	16,302	4,201
Internally Assigned Grade Substandard | Consumer Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	293	$ 41
Internally Assigned Grade Doubtful
Financing Receivable, Recorded Investment
Total Loans Receivable	359
Internally Assigned Grade Doubtful | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	10
Internally Assigned Grade Doubtful | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	246
Internally Assigned Grade Doubtful | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	61
Internally Assigned Grade Doubtful | Residential Real Estate Total
Financing Receivable, Recorded Investment
Total Loans Receivable	307
Internally Assigned Grade Doubtful | Consumer Other Financing Receivable
Financing Receivable, Recorded Investment
Total Loans Receivable	$ 42

Loans Receivable and the Allo63

Loans Receivable and the Allowance for Loan Losses Amounts and Categories of Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	$ 22,470		$ 22,470		$ 7,512
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	24,846		24,846		8,805
Impaired Financing Receivable, with Related Allowance, Recorded Investment	4,817		4,817		5,974
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	4,847		4,847		5,974
Impaired Financing Receivable, Related Allowance	1,062		1,062		1,145
Impaired Financing Receivable, Recorded Investment	27,287		27,287		13,486
Impaired Financing Receivable, Unpaid Principal Balance	29,693		29,693		14,779
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	23,202	$ 3,774	23,638	$ 3,851
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	277	25	559	84
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	4,866	8,035	4,931	7,738
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	39	58	117	185
Impaired Financing Receivable, Average Recorded Investment	28,068	11,809	28,569	11,589
Impaired Financing Receivable, Interest Income, Accrual Method	316	83	676	269
Agricultural Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,517		1,517		1,410
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	2,017		2,017		1,910
Impaired Financing Receivable, with Related Allowance, Recorded Investment	1,561		1,561		1,617
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	1,561		1,561		1,617
Impaired Financing Receivable, Related Allowance	58		58		88
Impaired Financing Receivable, Recorded Investment	3,078		3,078		3,027
Impaired Financing Receivable, Unpaid Principal Balance	3,578		3,578		3,527
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	1,516	1,410	1,534	1,413
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	13	15	47	43
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	1,561	1,617	1,575	1,630
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	12	12	36	37
Impaired Financing Receivable, Average Recorded Investment	3,077	3,027	3,109	3,043
Impaired Financing Receivable, Interest Income, Accrual Method	25	27	83	80
Commercial and Industrial Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,149		1,149		2,169
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	1,185		1,185		2,270
Impaired Financing Receivable, with Related Allowance, Recorded Investment	1,059		1,059		999
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	1,088		1,088		999
Impaired Financing Receivable, Related Allowance	400		400		206
Impaired Financing Receivable, Recorded Investment	2,208		2,208		3,168
Impaired Financing Receivable, Unpaid Principal Balance	2,273		2,273		3,269
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	1,318	985	1,665	1,018
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	26	11	79	36
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	1,103	1,899	1,144	1,566
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	12	16	32	36
Impaired Financing Receivable, Average Recorded Investment	2,421	2,884	2,809	2,584
Impaired Financing Receivable, Interest Income, Accrual Method	38	27	111	72
Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	292		292		49
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	451		451		176
Impaired Financing Receivable, with Related Allowance, Recorded Investment	151		151		34
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	151		151		34
Impaired Financing Receivable, Related Allowance	107		107		34
Impaired Financing Receivable, Recorded Investment	443		443		83
Impaired Financing Receivable, Unpaid Principal Balance	602		602		210
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	325	49	326	49
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	3		4
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	151	34	151	35
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	1		2	1
Impaired Financing Receivable, Average Recorded Investment	476	83	477	84
Impaired Financing Receivable, Interest Income, Accrual Method	4		6	1
Farmland Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	2,723		2,723		2,270
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	2,882		2,882		2,433
Impaired Financing Receivable, with Related Allowance, Recorded Investment	69		69		74
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	69		69		74
Impaired Financing Receivable, Related Allowance	3		3		4
Impaired Financing Receivable, Recorded Investment	2,792		2,792		2,344
Impaired Financing Receivable, Unpaid Principal Balance	2,951		2,951		2,507
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	2,730	83	2,749	87
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	35	1	93	4
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	69	2,418	70	2,429
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	1	27	2	81
Impaired Financing Receivable, Average Recorded Investment	2,799	2,501	2,819	2,516
Impaired Financing Receivable, Interest Income, Accrual Method	36	28	95	85
Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,618		1,618
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	1,825		1,825
Impaired Financing Receivable, with Related Allowance, Recorded Investment	158		158
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	158		158
Impaired Financing Receivable, Related Allowance	30		30
Impaired Financing Receivable, Recorded Investment	1,776		1,776
Impaired Financing Receivable, Unpaid Principal Balance	1,983		1,983
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	1,839		1,849
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	26		43
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	158		160
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	1		5
Impaired Financing Receivable, Average Recorded Investment	1,997		2,009
Impaired Financing Receivable, Interest Income, Accrual Method	27		48
Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	12,005		12,005		939
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	12,737		12,737		1,064
Impaired Financing Receivable, with Related Allowance, Recorded Investment	431		431		550
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	431		431		550
Impaired Financing Receivable, Related Allowance	183		183		188
Impaired Financing Receivable, Recorded Investment	12,436		12,436		1,489
Impaired Financing Receivable, Unpaid Principal Balance	13,168		13,168		1,614
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	12,327	417	12,374	442
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	147		250	(8)
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	431	1,088	432	1,093
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	5	7	13	15
Impaired Financing Receivable, Average Recorded Investment	12,758	1,505	12,806	1,535
Impaired Financing Receivable, Interest Income, Accrual Method	152	7	263	7
Commercial Real Estate Total
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	16,638		16,638		3,258
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	17,895		17,895		3,673
Impaired Financing Receivable, with Related Allowance, Recorded Investment	809		809		658
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	809		809		658
Impaired Financing Receivable, Related Allowance	323		323		226
Impaired Financing Receivable, Recorded Investment	17,447		17,447		3,916
Impaired Financing Receivable, Unpaid Principal Balance	18,704		18,704		4,331
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	17,221	549	17,298	578
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	211	1	390	(4)
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	809	3,540	813	3,557
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	8	34	22	97
Impaired Financing Receivable, Average Recorded Investment	18,030	4,089	18,111	4,135
Impaired Financing Receivable, Interest Income, Accrual Method	219	35	412	93
Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	2,392		2,392		535
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	2,942		2,942		773
Impaired Financing Receivable, with Related Allowance, Recorded Investment	1,364		1,364		2,600
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	1,365		1,365		2,600
Impaired Financing Receivable, Related Allowance	276		276		594
Impaired Financing Receivable, Recorded Investment	3,756		3,756		3,135
Impaired Financing Receivable, Unpaid Principal Balance	4,307		4,307		3,373
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	2,354	704	2,345	715
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	17	(1)	27	8
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	1,369	797	1,375	801
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	7	7	27	23
Impaired Financing Receivable, Average Recorded Investment	3,723	1,501	3,720	1,516
Impaired Financing Receivable, Interest Income, Accrual Method	24	6	54	31
Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	755		755		134
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	772		772		157
Impaired Financing Receivable, with Related Allowance, Recorded Investment	15		15		72
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	15		15		72
Impaired Financing Receivable, Related Allowance	4		4		29
Impaired Financing Receivable, Recorded Investment	770		770		206
Impaired Financing Receivable, Unpaid Principal Balance	787		787		229
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	773	119	775	119
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	9	(1)	15	1
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	15	152	15	153
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method				2
Impaired Financing Receivable, Average Recorded Investment	788	271	790	272
Impaired Financing Receivable, Interest Income, Accrual Method	9	(1)	15	3
Residential Real Estate Total
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	3,147		3,147		669
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	3,714		3,714		930
Impaired Financing Receivable, with Related Allowance, Recorded Investment	1,379		1,379		2,672
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	1,380		1,380		2,672
Impaired Financing Receivable, Related Allowance	280		280		623
Impaired Financing Receivable, Recorded Investment	4,526		4,526		3,341
Impaired Financing Receivable, Unpaid Principal Balance	5,094		5,094		3,602
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	3,127	823	3,120	834
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	26	(2)	42	9
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	1,384	949	1,390	954
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	7	7	27	25
Impaired Financing Receivable, Average Recorded Investment	4,511	1,772	4,510	1,788
Impaired Financing Receivable, Interest Income, Accrual Method	33	5	69	34
Consumer Other Financing Receivable
Financing Receivable, Impaired
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	19		19		6
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance	35		35		22
Impaired Financing Receivable, with Related Allowance, Recorded Investment	9		9		28
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance	9		9		28
Impaired Financing Receivable, Related Allowance	1		1		2
Impaired Financing Receivable, Recorded Investment	28		28		34
Impaired Financing Receivable, Unpaid Principal Balance	44		44		$ 50
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment	20	7	21	8
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method	1		1
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment	9	30	9	31
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		(11)		(10)
Impaired Financing Receivable, Average Recorded Investment	29	37	30	39
Impaired Financing Receivable, Interest Income, Accrual Method	$ 1	$ (11)	$ 1	$ (10)

Loans Receivable and the Allo64

Loans Receivable and the Allowance for Loan Losses Past Due Loan Aging (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due
Past Due	$ 16,073	$ 8,726
Current	2,121,139	1,123,793
Total Loans Receivable	2,137,212	1,132,519
Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	176	88
Current	123,168	104,721
Total Loans Receivable	123,344	104,809
Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	1,773	2,015
Current	448,609	301,093
Total Loans Receivable	450,382	303,108
Commercial Credit Card Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	14	6
Current	1,405	1,240
Total Loans Receivable	1,419	1,246
Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	86	110
Current	735	634
Total Loans Receivable	821	744
Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	465	83
Current	107,069	59,300
Total Loans Receivable	107,534	59,383
Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	153	503
Current	89,596	83,197
Total Loans Receivable	89,749	83,700
Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Current	115,930	54,886
Total Loans Receivable	115,930	54,886
Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	8,242	1,425
Current	658,880	227,127
Total Loans Receivable	667,122	228,552
Commercial Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	8,860	2,011
Current	971,475	424,510
Total Loans Receivable	980,335	426,521
Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	4,134	4,085
Current	434,900	215,229
Total Loans Receivable	439,034	219,314
Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	945	345
Current	104,017	52,952
Total Loans Receivable	104,962	53,297
Residential Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	5,079	4,430
Current	538,917	268,181
Total Loans Receivable	543,996	272,611
Consumer Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	85	66
Current	36,830	23,414
Total Loans Receivable	36,915	23,480
Purchased Credit Impaired Loans Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	1,745
Current	24,572
Total Loans Receivable	26,317
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Past Due	2,539	4,040
Financing Receivables, Equal to Greater than 90 Days Past Due | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	30	515
Financing Receivables, Equal to Greater than 90 Days Past Due | Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due		4
Financing Receivables, Equal to Greater than 90 Days Past Due | Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	325	83
Financing Receivables, Equal to Greater than 90 Days Past Due | Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	679	1,200
Financing Receivables, Equal to Greater than 90 Days Past Due | Commercial Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	1,004	1,283
Financing Receivables, Equal to Greater than 90 Days Past Due | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	1,235	2,023
Financing Receivables, Equal to Greater than 90 Days Past Due | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	267	192
Financing Receivables, Equal to Greater than 90 Days Past Due | Residential Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	1,502	2,215
Financing Receivables, Equal to Greater than 90 Days Past Due | Consumer Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	3	23
Financing Receivables, Equal to Greater than 90 Days Past Due | Purchased Credit Impaired Loans Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	1,205
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Past Due	8,442	1,332
Financing Receivables, 60 to 89 Days Past Due | Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	26	30
Financing Receivables, 60 to 89 Days Past Due | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	526	603
Financing Receivables, 60 to 89 Days Past Due | Commercial Credit Card Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	3	3
Financing Receivables, 60 to 89 Days Past Due | Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	32	2
Financing Receivables, 60 to 89 Days Past Due | Commercial Real Estate Construction and Development Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	140
Financing Receivables, 60 to 89 Days Past Due | Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	6,892	57
Financing Receivables, 60 to 89 Days Past Due | Commercial Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	7,032	57
Financing Receivables, 60 to 89 Days Past Due | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	647	581
Financing Receivables, 60 to 89 Days Past Due | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	172	48
Financing Receivables, 60 to 89 Days Past Due | Residential Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	819	629
Financing Receivables, 60 to 89 Days Past Due | Consumer Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	4	8
Financing Receivables, 60 to 89 Days Past Due | Purchased Credit Impaired Loans Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	140
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Past Due	5,092	3,354
Financing Receivables, 30 to 59 Days Past Due | Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	150	58
Financing Receivables, 30 to 59 Days Past Due | Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	1,217	897
Financing Receivables, 30 to 59 Days Past Due | Commercial Credit Card Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	11	3
Financing Receivables, 30 to 59 Days Past Due | Overdraft Deposit Account Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	54	104
Financing Receivables, 30 to 59 Days Past Due | Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	153	503
Financing Receivables, 30 to 59 Days Past Due | Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	671	168
Financing Receivables, 30 to 59 Days Past Due | Commercial Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	824	671
Financing Receivables, 30 to 59 Days Past Due | Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	2,252	1,481
Financing Receivables, 30 to 59 Days Past Due | Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	506	105
Financing Receivables, 30 to 59 Days Past Due | Residential Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Past Due	2,758	1,586
Financing Receivables, 30 to 59 Days Past Due | Consumer Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	78	$ 35
Financing Receivables, 30 to 59 Days Past Due | Purchased Credit Impaired Loans Receivable
Financing Receivable, Recorded Investment, Past Due
Past Due	$ 400

Loans Receivable and the Allo65

Loans Receivable and the Allowance for Loan Losses Nonaccrual and 90+ Days Past Due and Still Accruing Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	$ 5,147	$ 3,255
90 Days Past Due and Still Accruing	132	848
Agricultural Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	176
Commercial and Industrial Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	412	479
90 Days Past Due and Still Accruing	19	66
Commercial Real Estate Construction and Development Loan Financing Receivable [Member]
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	83	83
Farmland Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	21	24
Multifamily Real Estate Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	158
Commercial Real Estate Loan Other Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	2,286	1,200
Commercial Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	2,548	1,307
90 Days Past Due and Still Accruing		0
Residential Real Estate First Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	1,858	1,261
90 Days Past Due and Still Accruing	110	780
Residential Real Estate Junior Lien Loan Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	141	192
Residential Real Estate Total
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	1,999	1,453
90 Days Past Due and Still Accruing	110	780
Consumer Other Financing Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual Status	12	16
90 Days Past Due and Still Accruing	3	$ 2
Purchased Credit Impaired Loans Receivable
Financing Receivable, Recorded Investment, Past Due
Financing Receivable, Recorded Investment, Nonaccrual or 90 Days Past Due and Still Accruing	34,300
Financing Receivable, Discount, Nonaccrual or 90 Days Past Due and Still Accruing	$ 8,000

Loans Receivable and the Allo66

Loans Receivable and the Allowance for Loan Losses Accretable Yield for Loans Acquired and Accounted for Under ASC 310-30 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Loans Receivable and the Allowance for Loan Losses [Abstract]
Balance at beginning of period	$ 1,839	$ 0	$ 0	$ 0
Purchases	0	0	1,882	0
Accretion	(184)	0	(227)	0
Reclassifications (to) from nonaccretable difference	0	0	0	0
Balance at period end	$ 1,655	$ 0	$ 1,655	$ 0

Loans Receivable and the Allo67

Loans Receivable and the Allowance for Loan Losses Textual References (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)quarters	Dec. 31, 2014USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Covered loans contractual balance	$ 117.3
Covered loans, net of discounts	$ 110.7
Covered loans, FDIC coverage end date	Oct. 7, 2021
Pledged Financial Instruments, Not Separately Reported, Loans Receivable, for Federal Home Loan Bank Debt	$ 548.1	$ 404.4
Loans and Leases Receivable, Impaired, Commitment to Lend	$ 0
Allowance for Loan Losses, Unallocated Maximum Overage Percentage	15.00%
Allowance for Loan Losses, Unallocated Maximum Shortage Percentage	5.00%
Loans Reviewed Collectively for Impairment, Historical Loss Lookback, Number of Quarters | quarters	20
Special Mention Loans, Allowance for Loan Loss Pass Allocation Multiple	2
Substandard Loans, Allowance for Loan Loss Pass Allocation Multiple	6
Receivables Acquired with Deteriorated Credit Quality
Financing Receivable, Allowance for Credit Losses [Line Items]
Purchased credit-impaired loans, outstanding balance	$ 34.3
Purchased credit-impaired loans, discount	$ 8

Goodwill and Intangible Asset68

Goodwill and Intangible Assets Changes in Carrying Amount of Non-Goodwill Intangibles (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Balance, beginning of period			$ 8,259
Amortization expense	$ (800)	$ (136)	(2,136)	$ (410)
Balance at end of period	20,276		20,276
Gross carrying amount					$ 28,276
Accumulated amortizations					(8,000)
Net book value	20,276		8,259		20,276
Central Bancshares, Inc.
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Additions from business combination			14,153
Insurance agency intangible
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Balance, beginning of period			364
Amortization expense			(66)
Balance at end of period	298		298
Gross carrying amount					1,320
Accumulated amortizations					(1,022)
Net book value	298		364		298
Insurance agency intangible | Central Bancshares, Inc.
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Additions from business combination			0
Core deposit intangible
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Balance, beginning of period			691
Amortization expense			(1,942)
Balance at end of period	11,522		11,522
Gross carrying amount					18,206
Accumulated amortizations					(6,684)
Net book value	11,522		691		11,522
Core deposit intangible | Central Bancshares, Inc.
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Additions from business combination	12,700		12,773
Customer list intangible
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Balance, beginning of period			164
Amortization expense			(16)
Balance at end of period	148		148
Gross carrying amount					330
Accumulated amortizations					(182)
Net book value	148		164		148
Customer list intangible | Central Bancshares, Inc.
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Additions from business combination			0
Trade names intangible
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Balance, beginning of period			7,040
Amortization expense			(112)
Balance at end of period	8,308		8,308
Gross carrying amount					8,420
Accumulated amortizations					(112)
Net book value	$ 8,308		7,040		$ 8,308
Trade names intangible | Central Bancshares, Inc.
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]
Additions from business combination			$ 1,380

Goodwill and Intangible Asset69

Goodwill and Intangible Assets Textual References (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)count	May. 01, 2015USD ($)	Dec. 31, 2014USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Number of operating segments | count		3
Goodwill, impairment loss	$ 0	$ 0
Goodwill	63,192	63,192		$ 0
Goodwill acquired during period		63,200
Central Bancshares, Inc.
Acquired Finite-Lived Intangible Assets [Line Items]
Additions from business combination		14,153
Goodwill	63,200	63,200	$ 63,192
Central Bancshares, Inc. | Core deposit intangible
Acquired Finite-Lived Intangible Assets [Line Items]
Additions from business combination	$ 12,700	12,773
Trade names intangible | Central Bancshares, Inc.
Acquired Finite-Lived Intangible Assets [Line Items]
Additions from business combination		$ 1,380

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Other Assets [Abstract]
Federal Home Loan Bank stock	$ 9,811	$ 8,582
FDIC indemnification asset, net	4,488	0
Prepaid expense	2,613	1,350
Mortgage Servicing Rights	2,179	2,308
Accounts receivable & other miscellaneous assets	1,797	1,835
Other assets	$ 20,888	$ 14,075

Short-term Borrowings (Details)

Short-term Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Weighted Average Cost	0.30%	0.21%
Balance	$ 69,228	$ 60,821
Available-for-sale securities pledged as collateral	$ 291,500	$ 200,700
Federal Reserve Bank advances
Short-term Debt [Line Items]
Weighted Average Cost	0.00%	0.00%
Balance	$ 0	$ 0
Unsercured line of credit, maximum borrowing capacity	11,700	11,800
Available-for-sale securities pledged as collateral	$ 13,000	$ 13,100
Federal funds purchased
Short-term Debt [Line Items]
Weighted Average Cost	0.00%	0.00%
Balance	$ 0	$ 0
Securities sold under agreements to repurchase
Short-term Debt [Line Items]
Weighted Average Cost	0.30%	0.21%
Balance	$ 69,228	$ 60,821
Line of credit
Short-term Debt [Line Items]
Weighted Average Cost	0.00%	0.00%
Balance	$ 0	$ 0
Unsercured line of credit, maximum borrowing capacity	$ 5,000
Debt instrument, issuance date	Apr. 30, 2015
Debt instrument, maturity date	Apr. 28, 2016
London Interbank Offered Rate (LIBOR) | Line of credit
Short-term Debt [Line Items]
Description of variable interest rate basis	one-month LIBOR
Debt instrument, basis spread on variable rate	2.00%

Subordinated Notes Payable (Det

Subordinated Notes Payable (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2015	May. 01, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Junior subordinated notes issued to capital trusts, book value		$ 23,560		$ 15,464
Junior subordinated notes
Debt Instrument [Line Items]
Junior subordinated notes issued to capital trusts, face value		24,743
Junior subordinated notes issued to capital trusts, book value		23,560
Junior subordinated notes | CBI Capital Trust II [Member]
Debt Instrument [Line Items]
Junior subordinated notes issued to capital trusts, face value	[1],[2]	7,217
Junior subordinated notes issued to capital trusts, book value	[1],[2]	$ 6,536
Description of variable interest rate basis	[1],[2]	Three-month LIBOR + 3.50%
Interest rate	[1],[2]	3.84%
Debt instrument, maturity date	[1],[2]	Mar. 15, 2038
Earliest call date	[1],[2]	Mar. 15, 2013
Junior subordinated notes | Barron Investment Capital Trust 1 [Member]
Debt Instrument [Line Items]
Junior subordinated notes issued to capital trusts, face value	[1],[2]	$ 2,062
Junior subordinated notes issued to capital trusts, book value	[1],[2]	$ 1,560
Description of variable interest rate basis	[1],[2]	Three-month LIBOR + 2.15%
Interest rate	[1],[2]	2.48%
Debt instrument, maturity date	[1],[2]	Sep. 30, 2036
Earliest call date	[1],[2]	Sep. 23, 2011
Junior subordinated notes | MidWestOne Statutory Trust II [Member]
Debt Instrument [Line Items]
Junior subordinated notes issued to capital trusts, face value	[1]	$ 15,464
Junior subordinated notes issued to capital trusts, book value	[1]	$ 15,464
Description of variable interest rate basis	[1]	Three-month LIBOR + 1.59%
Interest rate	[1]	1.93%
Debt instrument, maturity date	[1]	Dec. 15, 2037
Earliest call date	[1]	Dec. 15, 2012
Junior subordinated notes | 1907 EJF Fund, LTD [Member]
Debt Instrument [Line Items]
Subordinated debt, redemption date		Jun. 23, 2015
Central Bancshares, Inc. | Junior subordinated notes | 1907 EJF Fund, LTD [Member]
Debt Instrument [Line Items]
Subordinated note			$ 12,300
[1]	All distributions are cumulative and paid in cash quarterly.
[2]	Central Bancshares Capital Trust II and Barron Investment Capital Trust I were established by Central prior to the Company’s merger with Central, and the junior subordinated notes issued by Central were assumed by the Company.

Long-term Borrowings (Details)

Long-term Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Apr. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Weighted average cost	1.77%		1.88%
Long-term Debt, Gross	$ 110,750		$ 93,000
Federal Home Loan Bank Borrowings
Debt Instrument [Line Items]
Weighted average cost	1.64%		1.88%
Long-term Debt, Gross	$ 87,000		$ 93,000
Note payable to unaffiliated bank
Debt Instrument [Line Items]
Weighted average cost	2.25%		0.00%
Long-term Debt, Gross	$ 23,750		$ 0
Debt instrument, issuance date	Apr. 30, 2015
Original note face amount		$ 35,000
Debt instrument, maturity date	Jun. 30, 2020
Debt instrument, frequency of periodic payment	quarterly
Debt instrument, date of first required payment	Jul. 1, 2015

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Financial Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	$ 415,042	$ 474,942
Mortgage Servicing Rights	2,179	2,308
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	1,247	3,032
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	413,795	471,910
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	415,042	474,942
Recurring | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	1,247	3,032
Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	413,795	471,910
U.S. Government agencies and corporations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	27,095	49,375
U.S. Government agencies and corporations | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	27,095	49,375
U.S. Government agencies and corporations | Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	27,095	49,375
State and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	179,241	195,199
State and political subdivisions | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	179,241	195,199
State and political subdivisions | Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	179,241	195,199
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	60,394	32,463
Mortgage-backed securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	60,394	32,463
Mortgage-backed securities | Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	60,394	32,463
Collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	105,923	146,132
Collateralized mortgage obligations | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	105,923	146,132
Collateralized mortgage obligations | Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	105,923	146,132
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	41,142	48,741
Corporate debt securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	41,142	48,741
Corporate debt securities | Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	41,142	48,741
Debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	413,795	471,910
Debt securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	413,795	471,910
Debt securities | Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	413,795	471,910
Other equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	1,247	3,032
Other equity securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	1,247	3,032
Other equity securities | Recurring | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available for sale securities	$ 1,247	$ 3,032

Fair Value Measurements Fair 75

Fair Value Measurements Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation by Asset Class (Details) - Collateralized debt obligations - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation
Beginning balance	$ 0	$ 1,317
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Total gains (losses): [Abstract]
Included in earnings	0	782
Included in other comprehensive income	0	794
Purchases, Issuances, Sales, and Settlements: [Abstract]
Purchases	0	0
Issuances	0	0
Sales	0	(2,893)
Settlements	0	0
Ending balance	$ 0	$ 0

Fair Value Measurements Fair 76

Fair Value Measurements Fair Value, Assets Measure on Recurring Basis, Unobservable Inputs,Gain (Loss) (Details) - Collateralized debt obligations - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation
Total gains (losses) for the period in earnings	[1]	$ 0	$ 782
Change in unrealized gains (losses) for the period included in comprehensive net income		$ 0	$ 794
[1]	Gains on collateralized debt obligations are included in gain on sale or call of available for sale securities in the consolidated statements of operations.

Fair Value Measurements Fair 77

Fair Value Measurements Fair Value Assets and Liabilities Measured on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Other real estate owned	$ 8,299	$ 1,916
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Collateral dependent impaired loans	17,872	3,412
Other real estate owned	8,299	1,916
Nonrecurring | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Collateral dependent impaired loans	17,872	3,412
Other real estate owned	$ 8,299	$ 1,916

Fair Value Measurements Fair 78

Fair Value Measurements Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Investment securities:
Available for sale securities	$ 415,042	$ 474,942
Held to maturity securities, amortized cost	102,920	51,524
Loans held for sale	4,111	801
Loan pool participations, net		19,332
Accrued interest receivable	13,230	10,898
Federal Home Loan Bank stock	9,811	8,582
Mortgage Servicing Rights	2,179	2,308
Deposits:
Non-interest-bearing demand	532,058	214,461
Interest-bearing checking	828,296	618,540
Savings	425,740	102,527
Certificates of deposit under $100,000	368,620	235,395
Certificates of deposit $100,000 and over	313,364	237,619
Total deposits	2,468,078	1,408,542
Federal Home Loan Bank borrowings	87,000	93,000
Junior subordinated notes issued to capital trusts	23,560	15,464
Long-term debt	23,750
Accrued interest payable	1,578	863
Fair Value, Inputs, Level 1
Financial Assets
Cash and cash equivalents	92,334	23,409
Investment securities:
Available for sale securities	1,247	3,032
Total investment securities	1,247	3,032
Loans, net		0
Accrued interest receivable	13,230	10,898
Deposits:
Non-interest-bearing demand	532,058	214,461
Interest-bearing checking	828,296	618,540
Savings	425,740	102,527
Total deposits	1,786,094	935,528
Federal funds purchased and securities sold under agreements to repurchase	69,228	78,229
Accrued interest payable	1,578	863
Fair Value, Inputs, Level 2
Investment securities:
Available for sale securities	413,795	471,910
Held to maturity securities, amortized cost	102,468	51,253
Total investment securities	516,263	523,163
Loans, net	2,117,839	1,116,285
Federal Home Loan Bank stock	9,811	8,582
Deposits:
Certificates of deposit under $100,000	369,063	235,401
Certificates of deposit $100,000 and over	314,518	238,480
Total deposits	683,581	473,881
Federal Home Loan Bank borrowings	87,598	93,051
Junior subordinated notes issued to capital trusts	18,403	10,021
Long-term debt	23,750
Fair Value, Inputs, Level 3
Investment securities:
Loans held for sale	4,135	812
Loan pool participations, net		19,332
Reported Value Measurement [Member]
Financial Assets
Cash and cash equivalents	92,334	23,409
Investment securities:
Available for sale securities	415,042	474,942
Held to maturity securities, amortized cost	102,920	51,524
Total investment securities	517,962	526,466
Loans held for sale	4,111	801
Loans, net	2,118,341	1,116,156
Loan pool participations, net		19,332
Accrued interest receivable	13,230	10,898
Deposits:
Non-interest-bearing demand	532,058	214,461
Interest-bearing checking	828,296	618,540
Savings	425,740	102,527
Certificates of deposit under $100,000	368,620	235,395
Certificates of deposit $100,000 and over	313,364	237,619
Total deposits	2,468,078	1,408,542
Federal funds purchased and securities sold under agreements to repurchase	69,228	78,229
Federal Home Loan Bank borrowings	87,000	93,000
Junior subordinated notes issued to capital trusts	23,560	15,464
Long-term debt	23,750	0
Accrued interest payable	1,578	863
Estimate of Fair Value Measurement [Member]
Financial Assets
Cash and cash equivalents	92,334	23,409
Investment securities:
Available for sale securities	415,042	474,942
Held to maturity securities, amortized cost	102,468	51,253
Total investment securities	517,510	526,195
Loans held for sale	4,135	812
Loans, net	2,117,839	1,116,285
Loan pool participations, net		19,332
Accrued interest receivable	13,230	10,898
Federal Home Loan Bank stock	9,811	8,582
Deposits:
Non-interest-bearing demand	532,058	214,461
Interest-bearing checking	828,296	618,540
Savings	425,740	102,527
Certificates of deposit under $100,000	369,063	235,401
Certificates of deposit $100,000 and over	314,518	238,480
Total deposits	2,469,675	1,409,409
Federal funds purchased and securities sold under agreements to repurchase	69,228	78,229
Federal Home Loan Bank borrowings	87,598	93,051
Junior subordinated notes issued to capital trusts	18,403	10,021
Long-term debt	23,750	0
Accrued interest payable	$ 1,578	$ 863

Fair Value Measurements Fair 79

Fair Value Measurements Fair Value, Unobservable Inputs Valuation Techniques (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2015	Dec. 31, 2014
Fair Value Inputs
Other real estate owned		$ 8,299	$ 1,916
Collateral Dependent Impaired Loans [Member]
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal		Third party appraisal
Fair Value Assumptions, Appraisal Discount		Appraisal discount
Other real estate owned
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal		Third party appraisal
Fair Value Assumptions, Appraisal Discount		Appraisal discount
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques
Collateral dependent impaired loans		$ 17,872	3,412
Fair Value Inputs
Other real estate owned		8,299	1,916
Fair Value, Inputs, Level 3 | Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques
Collateral dependent impaired loans		17,872	3,412
Fair Value Inputs
Other real estate owned		$ 8,299	$ 1,916
Fair Value, Inputs, Level 3 | Nonrecurring | Collateral Dependent Impaired Loans [Member] | Modified Appraised Value | Minimum
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal	[1]	NM *
Fair Value Assumptions, Appraisal Discount	[1]	NM *
Fair Value, Inputs, Level 3 | Nonrecurring | Collateral Dependent Impaired Loans [Member] | Modified Appraised Value | Maximum
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal	[1]	NM *
Fair Value Assumptions, Appraisal Discount	[1]	NM *
Fair Value, Inputs, Level 3 | Nonrecurring | Collateral Dependent Impaired Loans [Member] | Modified Appraised Value | Weighted Average
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal	[1]	NM *
Fair Value Assumptions, Appraisal Discount	[1]	NM *
Fair Value, Inputs, Level 3 | Nonrecurring | Other real estate owned | Modified Appraised Value | Minimum
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal	[1]	NM *
Fair Value Assumptions, Appraisal Discount	[1]	NM *
Fair Value, Inputs, Level 3 | Nonrecurring | Other real estate owned | Modified Appraised Value | Maximum
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal	[1]	NM *
Fair Value Assumptions, Appraisal Discount	[1]	NM *
Fair Value, Inputs, Level 3 | Nonrecurring | Other real estate owned | Modified Appraised Value | Weighted Average
Fair Value Inputs
Fair Value Inputs, Third Party Appraisal	[1]	NM *
Fair Value Assumptions, Appraisal Discount	[1]	NM *
[1]	Not Meaningful. Third party appraisals are obtained as to the value of the underlying asset, but disclosure of this information would not provide meaningful information, as the range will vary widely from loan to loan. Types of discounts considered include age of the appraisal, local market conditions, current condition of the property, and estimated sales costs. These discounts will also vary from loan to loan, thus providing a range would not be meaningful.

Variable Interest Entity (Detai

Variable Interest Entity (Details)	9 Months Ended
	Sep. 30, 2015
Variable Interest Entity, Measure of Activity [Abstract]
Variable Interest Entity, Measure of Activity, Other, Description	The Company's portfolio held approximately 95% of the participation interests in the pools of loans owned and serviced by States Resources Corporation (“SRC”), a third-party loan servicing organization located in Omaha, Nebraska, in which the Company participated. SRC's owner held the remaining interest. The Company did not have any ownership interest in or exert any control over SRC, and thus it was not included in the consolidated financial statements.

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2015		Sep. 30, 2014	Sep. 30, 2015		Sep. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Net interest income		$ 26,330		$ 13,567	$ 63,295		$ 40,949
Provision for loan losses		2,141		150	3,642		900
Noninterest income		5,460		4,006	14,555		11,779
Noninterest expense		19,913	[1]	10,819	50,938	[1]	31,850
Income tax expense (benefit)		2,121		1,715	6,390		5,363
Net income		7,615		4,889	16,880		14,615
Goodwill		63,192			63,192			$ 0
Total assets		2,981,840		1,812,558	2,981,840		1,812,558	$ 1,800,302
MidWestOne Bank
Segment Reporting Information [Line Items]
Pretax merger related costs		200			3,400
Commercial Banking | MidWestOne Bank
Segment Reporting Information [Line Items]
Net interest income		13,647		13,664	41,845		41,369
Provision for loan losses		450		150	1,500		900
Noninterest income		3,274		3,658	10,672		10,761
Noninterest expense		9,877	[1]	10,141	29,741	[1]	29,910
Income tax expense (benefit)		752		1,877	4,763		5,875
Net income		5,842		5,154	16,513		15,445
Goodwill		0		0	0		0
Total assets		1,728,907		1,805,247	1,728,907		1,805,247
Commercial Banking | Central Bank
Segment Reporting Information [Line Items]
Net interest income		13,011			22,292
Provision for loan losses		1,691			2,142
Noninterest income		1,834			3,050
Noninterest expense	[1]	9,024			15,655
Income tax expense (benefit)		1,705			3,000
Net income		2,425			4,545
Goodwill		63,192			63,192
Total assets		1,254,580			1,254,580
All other
Segment Reporting Information [Line Items]
Net interest income		(328)		3,403	49,158		8,080
Noninterest income		352		348	833		1,018
Noninterest expense		1,012	[1]	678	5,542	[1]	1,940
Income tax expense (benefit)		(336)		(162)	(1,373)		(512)
Net income		(652)		3,235	45,822		7,670
Total assets		339,412		206,348	339,412		206,348
Intercompany Eliminations
Segment Reporting Information [Line Items]
Net interest income				(3,500)	(50,000)		(8,500)
Net income				(3,500)	(50,000)		(8,500)
Total assets		$ (341,059)		$ (199,037)	$ (341,059)		$ (199,037)
[1]	Includes merger-related expenses of $0.2 million and $3.4 million for the three and nine months ended September 30, 2015, respectively, included in the MidWestOne Bank subsegment.

Branch Sales (Details)

Branch Sales (Details) $ in Millions	Sep. 30, 2015USD ($)
Ottumwa Iowa Branch
Disclosure Of Branch Assets Held For Sale [Line Items]
Branch Deposits Held for Sale	$ 35
Branch Assets Held for Sale	20
Rice Lake and Barron Wisconsin Branches
Disclosure Of Branch Assets Held For Sale [Line Items]
Branch Deposits Held for Sale	30
Branch Assets Held for Sale	$ 21

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - Common Stock	Oct. 20, 2015$ / shares
Subsequent Event
Dividends Payable, Amount Per Share	$ 0.15
Dividends Payable, Date to be Paid	Dec. 15, 2015
Dividends Payable, Date of Record	Dec. 1, 2015