County Bancorp (ICBK) 10-Q 12 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 10, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	County Bancorp, Inc.
Entity Central Index Key	1,470,205
Trading Symbol	ICBK
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Common Stock, Shares Outstanding		5,751,579

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 13,026	$ 10,480
Securities available-for-sale, at fair value	85,783	81,282
FHLB Stock, at cost	3,507	1,252
Loans held for sale	13,712	4,114
Loans, net of allowance for loan losses of $9,833 as of September 30, 2015; $10,603 as of December 31, 2014	694,196	637,519
Premises and equipment, net	5,771	4,596
Loan servicing rights	7,721	7,746
Other real estate owned, net	3,024	7,137
Cash surrender value of bank owned life insurance	11,082	10,863
Deferred tax asset, net	2,047	2,321
Accrued interest receivable and other assets	4,922	4,446
Total assets	844,791	771,756
Deposits:
Noninterest-bearing	60,685	81,534
Interest-bearing	575,536	523,935
Total deposits	636,221	605,469
Other borrowings	4,383	23,857
Advances from FHLB	64,000	28,000
Subordinated debentures	12,372	12,372
Accrued interest payable and other liabilities	8,379	7,015
Total liabilities	725,355	676,713
Small Business Lending Fund redeemable preferred stock-variable rate, noncumulative, nonparticipating, $1,000 stated value; 15,000 shares authorized and issued, $15,000 redemption amount	15,000	15,000
SHAREHOLDERS' EQUITY
Preferred stock-variable rate, non-cumulative, nonparticipating, $1,000 stated value; 15,000 shares authorized; 8,000 shares issued	8,000	8,000
Common stock - $0.01 par value; 50,000,000 authorized; 6,143,689 shares issued and 5,733,919 shares outstanding at September 30, 2015 and 4,908,560 shares issued and 4,498,790 shares outstanding at December 31, 2014	18	5
Surplus	34,118	16,970
Retained earnings	66,274	59,254
Treasury stock, at cost, 409,770 shares at September 30, 2015 and December 31, 2014	(4,572)	(4,572)
Accumulated other comprehensive income	598	386
Total shareholders' equity	104,436	80,043
Total liabilities and shareholders' equity	$ 844,791	$ 771,756

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Allowance for loan losses	$ 9,833	$ 10,603
Small Business Lending Fund redeemable preferred stock, stated value	$ 1,000	$ 1,000
Small Business Lending Fund redeemable preferred stock, shares authorized	15,000	15,000
Small Business Lending Fund redeemable preferred stock, redemption amount	$ 15,000	$ 15,000
Preferred Stock, stated value	$ 1,000	$ 1,000
Preferred Stock, shares authorized	15,000	15,000
Preferred Stock, shares issued	8,000	8,000
Common Stock, par value	$ 0.01	$ 0.01
Common Stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	6,143,689	4,908,560
Common Stock, shares outstanding	5,733,919	4,498,790
Treasury Stock, shares	409,770	409,770

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014		Sep. 30, 2015	Sep. 30, 2014
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 8,393	$ 7,225		$ 23,687	$ 21,704
Taxable securities	251	217		715	662
Tax-exempt securities	109	117		322	364
Federal funds sold and other	11	23		41	90
Total interest and dividend income	8,764	7,582		24,765	22,820
INTEREST EXPENSE
Deposits	1,575	1,549		4,541	4,666
FHLB advances and other borrowed funds	219	108		624	695
Subordinated debentures	99	120		339	360
Total interest expense	1,893	1,777		5,504	5,721
Net interest income	6,871	5,805		19,261	17,099
Provision for loan losses	(867)			(1,325)
Net interest income after provision for loan losses	7,738	5,805		20,586	17,099
Non-interest income:
Services charges	238	388		744	559
Gain on sale of loans, net	44	69		166	251
Loan servicing fees	1,185	1,267		3,623	3,634
Other	256	74		777	723
Total non-interest income	1,723	1,798		5,310	5,167
Non-interest expense:
Employee compensation and benefits	2,643	2,570		8,232	7,628
Occupancy	100	75		260	229
Write-down of other real estate owned		44		182	729
Other	1,392	1,575		4,309	4,149
Total non-interest expense	4,135	4,264		12,983	12,735
Income before income taxes	5,326	3,339		12,913	9,531
Income tax expense	1,996	1,068		4,839	3,403
NET INCOME	$ 3,330	$ 2,271	[1]	$ 8,074	$ 6,128	[1]
NET INCOME PER SHARE:
Basic	$ 0.56	$ 0.48		$ 1.37	$ 1.29
Diluted	0.55	$ 0.47		1.34	$ 1.26
Dividends paid per share	$ 0.04			$ 0.12
[1]	Adjusted for 10-for-1 stock split on April 4, 2014

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014		Sep. 30, 2015	Sep. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 3,330	$ 2,271	[1]	$ 8,074	$ 6,128	[1]
Other comprehensive income (loss):
Unrealized gains (losses) on securities available for sale	524	(155)		347	549
Income tax (expense) benefit	(204)	61		(135)	(216)
Total other comprehensive income (loss)	320	(94)		212	333
Comprehensive income	$ 3,650	$ 2,177		$ 8,286	$ 6,461
[1]	Adjusted for 10-for-1 stock split on April 4, 2014

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total		SBLF	Preferred Stock	Common Stock	Surplus	Retained Earnings	Retained EarningsSBLF	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2013	$ 71,809			$ 8,000	$ 5	$ 16,004	$ 51,514		$ (3,683)	$ (31)
Net income	6,128	[1]					6,128
Other comprehensive income	333									333
Stock compensation expense, net of tax	110					110
Purchase of treasury stock (44,790 shares)	(812)								(812)
Cash dividends declared on preferred stock	(239)		$ (113)				(239)	$ (113)
Proceeds from sale of common stock	506					506
Balance at Sep. 30, 2014	77,722			8,000	5	16,620	57,290		(4,495)	302
Balance at Dec. 31, 2014	80,043			8,000	5	16,970	59,254		(4,572)	386
Net income	8,074						8,074
Other comprehensive income	212									212
Stock compensation expense, net of tax	266					266
Cash dividends declared on common stock	(687)						(687)
Cash dividends declared on preferred stock	(239)		$ (128)				(239)	$ (128)
Proceeds from sale of common stock	16,895				13	16,882
Balance at Sep. 30, 2015	$ 104,436			$ 8,000	$ 18	$ 34,118	$ 66,274		$ (4,572)	$ 598
[1]	Adjusted for 10-for-1 stock split on April 4, 2014

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited) (Parenthetical) - shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Statement Of Stockholders Equity [Abstract]
Purchase of treasury stock, shares		44,790
Proceeds from sale of common stock, shares	1,220,750	44,790

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net income	$ 8,074	$ 6,128	[1]
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization of premises and equipment	444	461
Recovery of loan losses	(1,325)
Realized loss on sales of other real estate owned	260	235
Write-down of other real estate owned	182	729
Realized loss (gain) on sales of premises and equipment	4	(1)
Increase in cash surrender value of bank owned life insurance	(219)	(213)
Deferred income tax expense	136	672
Stock compensation expense, net	266	110
Net amortization of securities	431	374
Net change in:
Accrued interest receivable and other assets	(476)	48
Loans held for sale	(9,598)	5,972
Loan servicing rights	25	(115)
Accrued interest payable and other liabilities	1,363	484
Net cash provided by (used in) operating activities	(433)	14,884
Cash flows from investing activities
Proceeds from maturities, principal repayments, and call of securities available for sale	6,691	8,352
Purchases of securities available for sale	(11,274)	(12,843)
Purchases of FHLB stock	(2,255)
Loan originations and principal collections, net	(56,882)	(23,928)
Proceeds from sales of premises and equipment		25
Purchases of premises and equipment	(1,623)	(978)
Capitalized additions to other real estate owned	(39)	(423)
Proceeds from sales of other real estate owned	5,240	8,714
Net cash used in investing activities	(60,142)	(21,081)
Cash flows from financing activities
Net increase (decrease) in demand and savings deposits	(521)	24,580
Net increase (decrease) in certificates of deposits	31,274	(40,957)
Net change in other borrowings	(19,473)	(4,822)
Proceeds from FHLB Advances	404,500	5,000
Repayment of FHLB Advances	(368,500)	(5,000)
Payments to acquire treasury stock		(812)
Proceeds from issuance of common stock	16,895	506
Dividends paid on common stock	(687)
Dividends paid on preferred stock	(239)	(239)
Net cash provided by (used in) financing activities	63,121	(21,857)
Net change in cash and cash equivalents	2,546	(28,054)
Cash and cash equivalents, beginning of period	10,480	71,780
Cash and cash equivalents, end of period	13,026	43,726
Supplemental disclosure of cash flow information:
Interest	5,516	5,674
Income taxes	3,960	2,925
Noncash investing activities:
Transfer from loans to other real estate owned	1,530	1,321
Loans charged off	1,894	218
SBLF
Cash flows from financing activities
Dividends paid on preferred stock	$ (128)	$ (113)
[1]	Adjusted for 10-for-1 stock split on April 4, 2014

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION The unaudited consolidated financial statements of County Bancorp, Inc. (the “Company”) and its subsidiaries have been prepared, in the opinion of management, to reflect all adjustments necessary for a fair presentiation of the financial position, results of operations, and cash flows for the interim period. The results of operations for the nine months ended September 30, 2015 may not necessarily be indicative of the results to be expected for the entire fiscal year. Management of the Company is required to make estimates and assumptions which affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements, as well as the reported amounts of income and expenses during the reported periods. Actual results could differ significantly from those estimates. These unaudited interim financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). Certain information in footnote disclosure normally included in financial statements prepared in accordance with GAAP has been condensed or omitted pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Form 10-K for the year ended December 31, 2014. The Company qualifies as an “emerging growth company” under the Jumpstart Our Business Startups Act (the “JOBS Act”). Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended (the “Securities Act”), for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company elected to take advantage of the benefits of this extended transition period.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 2 – EARNINGS PER SHARE Earnings per common share ("EPS") is computed using the two-class method. Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of share-based compensation using the treasury stock method. For the Three Months Ended For the Nine Months Ended September 30, September 30, 2015 2014* 2015 2014* Net income from continuing operations $ 3,330 $ 2,271 $ 8,074 $ 6,128 Less: preferred stock dividends including SBLF 118 116 367 352 Income available to common shareholders for basic EPS $ 3,212 $ 2,155 $ 7,707 $ 5,776 Average number of common shares issued 6,545 5,248 6,428 5,247 Less: weighted average treasury shares 410 380 410 365 Less: weighted average nonvested equity incentive plan shares 401 404 383 417 Weighted average number of common shares outstanding 5,734 4,464 5,635 4,465 Effect of dilutive options 124 115 119 118 Weighted average number of common shares outstanding used to calculate diluted earnings per common share 5,858 4,579 5,754 4,583 * Adjusted for 10-for-1 stock split on April 4, 2014

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE	9 Months Ended
	Sep. 30, 2015
Available For Sale Securities [Abstract]
SECURITIES AVAILABLE FOR SALE	NOTE 3 – SECURITIES AVAILABLE FOR SALE The amortized cost and fair value of securities available for sale as of September 30, 2015 and December 31, 2014 are as follows (dollars in thousands): Amortized Unrealized Unrealized Fair Cost Gains Losses Value September 30, 2015 U.S. government and agency securities $ 2,004 $ 6 $ — $ 2,010 Municipal securities 46,580 387 (5 ) 46,962 Mortgage-backed securities 36,213 635 (37 ) 36,811 $ 84,797 $ 1,028 $ (42 ) $ 85,783 December 31, 2014 U.S. government and agency securities $ 2,006 $ 1 $ (2 ) $ 2,005 Municipal securities 41,751 237 (139 ) 41,849 Mortgage-backed securities 36,889 636 (97 ) 37,428 $ 80,646 $ 874 $ (238 ) $ 81,282 The amortized cost and fair value of securities at September 30, 2015 and December 31, 2014, by contractual maturity, are shown below (dollars in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value September 30, 2015 Due in one year or less $ 5,318 $ 5,346 Due from one to five years 39,406 39,728 Due from five to ten years 3,860 3,898 Due after ten years — — Mortgage-backed securities 36,213 36,811 $ 84,797 $ 85,783 December 31, 2014 Due in one year or less $ 2,007 $ 2,011 Due from one to five years 41,750 41,843 Due from five to ten years — — Due after ten years — — Mortgage-backed securities 36,889 37,428 $ 80,646 $ 81,282 There were no sales for realized gains or losses for the nine months ended September 30, 2015 and 2014, respectively. The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temorarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2015 and December 31, 2014 (dollars in thousands): Less Than 12 Months 12 Months or Greater Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses September 30, 2015 U.S. government and agency securities $ — $ — $ — $ — $ — $ — Municipal securities 2,106 (5 ) 283 — 2,389 (5 ) Mortgage-backed securities 4,087 (20 ) 2,150 (17 ) 6,237 (37 ) $ 6,193 $ (25 ) $ 2,433 $ (17 ) $ 8,626 $ (42 ) December 31, 2014 U.S. government and agency securities $ 997 $ (2 ) $ — $ — $ 997 $ (2 ) Municipal securities 16,724 (100 ) 3,736 (39 ) 20,460 (139 ) Mortgage-backed securities 6,698 (33 ) 5,651 (64 ) 12,349 (97 ) $ 24,419 $ (135 ) $ 9,387 $ (103 ) $ 33,806 $ (238 ) The unrealized loss on the investments at September 30, 2015 and December 31, 2014 is due to normal fluctuations and pricing inefficiencies. The contractual terms of the investments do not permit the issuers to settle the securities at a price less than the amortized cost basis of the investment. Because the Company does not intend to sell the investments and it is not more-likely-than-not that the Company will be required to sell the investments before recovery of the amortized cost basis, which may be maturity, the Company does not consider these investments to be other-than-temporarily impaired at September 30, 2015 and December 31, 2014.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
LOANS	NOTE 4 – LOANS The components of loans were as follows (dollars in thousands): September 30, December 31, 2015 2014 Agricultural loans $ 469,166 $ 415,164 Commercial real estate loans 147,638 137,517 Commercial loans 52,597 53,745 Residential real estate loans 34,326 40,885 Installment and consumer other 302 811 Total gross loans 704,029 648,122 Allowance for loan losses (9,833 ) (10,603 ) Loans, net $ 694,196 $ 637,519 Changes in the allowance for loan losses by portfolio segment for the nine months ended September 30, 2015 and 2014 were as follows (dollars in thousands): September 30, 2015 Agricultural Commercial Real Estate Commercial Residential Real Estate Installment and Consumer Other Unallocated Total Balance, beginning of year $ 3,456 $ 3,326 $ 2,420 $ 1,392 $ 9 $ — $ 10,603 Provision for (recovery of) loan losses 2,993 (1,673 ) (1,719 ) (920 ) (6 ) — (1,325 ) Loans charged off (1,145 ) (162 ) (415 ) (172 ) — — (1,894 ) Recoveries 47 743 1,196 463 — — 2,449 Balance, end of period $ 5,351 $ 2,234 $ 1,482 $ 763 $ 3 $ — $ 9,833 September 30, 2014 Agricultural Commercial Real Estate Commercial Residential Real Estate Installment and Consumer Other Unallocated Total Balance, beginning of year $ 3,144 $ 3,254 $ 2,172 $ 1,819 $ 3 $ 103 $ 10,495 Provision for (recovery of) loan losses 257 (199 ) 531 (222 ) — (367 ) — Loans charged off (115 ) — (103 ) — — — (218 ) Recoveries 17 61 18 — 1 — 97 Balance, end of period $ 3,303 $ 3,116 $ 2,618 $ 1,597 $ 4 $ (264 ) $ 10,374 The following tables present the balances in the allowance for loan losses and the recorded investment and unpaid principal balance in loans by portfolio segment and based on impairment method as of September 30, 2015 and December 31, 2014 (dollars in thousands) : September 30, 2015 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total Allowance for loan losses: Agricultural loans $ 935 $ 4,416 $ 5,351 Commercial real estate loans 295 1,939 2,234 Commercial loans 1,057 425 1,482 Residential real estate loans — 763 763 Installment and consumer other — 3 3 Total ending allowance for loan losses 2,287 7,546 9,833 Loans: Agricultural loans 20,599 448,567 469,166 Commercial real estate loans 5,891 141,747 147,638 Commercial loans 5,240 47,357 52,597 Residential real estate loans 17 34,309 34,326 Installment and consumer other — 302 302 Total loans 31,747 672,282 704,029 Net loans $ 29,460 $ 664,736 $ 694,196 December 31, 2014 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total Allowance for loan losses: Agricultural loans $ 242 $ 3,214 $ 3,456 Commercial real estate loans 519 2,807 3,326 Commercial loans 1,848 572 2,420 Residential real estate loans 285 1,107 1,392 Installment and consumer other — 9 9 Total ending allowance for loan losses 2,894 7,709 10,603 Loans: Agricultural loans 10,897 404,267 415,164 Commercial real estate loans 3,041 134,476 137,517 Commercial loans 8,910 44,835 53,745 Residential real estate loans 1,996 38,889 40,885 Installment and consumer other — 811 811 Total loans 24,844 623,278 648,122 Net loans $ 21,950 $ 615,569 $ 637,519 The following tables present the aging of the recorded investment in past due loans at September 30, 2015 and December 31, 2014 (dollars in thousands): 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Total Past Due Loans Not Past Due Total Loans September 30, 2015 Agricultural loans $ 730 $ 584 $ 1,989 $ 3,303 $ 465,863 $ 469,166 Commercial real estate loans — — 2,418 2,418 145,220 147,638 Commercial loans 185 — 2,907 3,092 49,505 52,597 Residential real estate loans — — 8 8 34,318 34,326 Installment and consumer other — — — — 302 302 Total $ 915 $ 584 $ 7,322 $ 8,821 $ 695,208 $ 704,029 December 31, 2014 Agricultural loans $ 355 $ 9 $ 238 $ 602 $ 414,562 $ 415,164 Commercial real estate loans — — 2,592 2,592 134,925 137,517 Commercial loans — 42 3,366 3,408 50,337 53,745 Residential real estate loans 6 — 534 540 40,345 40,885 Installment and consumer other — — — — 811 811 Total $ 361 $ 51 $ 6,730 $ 7,142 $ 640,980 $ 648,122 The following table lists information on nonaccrual, restructured, and certain past due loans (dollars in thousands): September 30, December 31, 2015 2014 Nonaccrual loans, 90 days or more past due $ 7,322 $ 6,730 Nonaccrual loans 30-89 days past due 642 200 Nonaccrual loans, less than 30 days past due 3,208 4,625 Restructured loans not on nonaccrual status 617 846 90 days or more past due and still accruing — — The following table presents the recorded investment in nonaccrual and loans past due 90 days or more at September 30, 2015 and December 31, 2014 (dollars in thousands): September 30, December 31, 2015 2014 Agricultural loans $ 2,512 $ 1,293 Commercial real estate loans 4,899 5,163 Commercial loans 3,744 3,409 Residential real estate loans 17 1,690 Total $ 11,172 $ 11,555 The average recorded investment in total impaired loans for the nine months ended September 30, 2015 and for the year ended December 31, 2014 amounted to approximately $28,296,000 and $38,565,000, respectively. Interest income recognized on total impaired loans for the nine months ended September 30, 2015 and for the year ended December 31, 2014 amounted to approximately $1,331,000 and $1,326,000, respectively. For nonaccrual loans included in impaired loans, the interest income that would have been recognized had those loans been performing in accordance with their original terms would have been approximately $605,000 and $778,000 for the nine months ended September 30, 2015 and for the year ended December 31, 2014, respectively. Troubled Debt Restructurings The Company has allocated approximately $214,000 and $538,000 of specific reserves to customers whose loan terms have been modified in troubled debt restructurings (“TDR”) at September 30, 2015 and December 31, 2014, respectively. The Company has no additional lending commitments at September 30, 2015 and December 31, 2014 to customers with outstanding loans that are classified as TDRs. A TDR on nonaccrual status is classified as a nonaccrual loan until evaluation supports reasonable assurance of repayment and of performance according to the modified terms of the loan. Once this assurance is reached, the TDR is classified as a restructured loan. There were no unfunded commitments on these loans at September 30, 2015, and December 31, 2014. The following table presents the TDRs by loan class at September 30, 2015 and December 31, 2014 (in thousands): Non-Accrual Restructured and Accruing Total September 30, 2015 Agricultural loans $ 554 $ — $ 554 Commercial real estate loans 2,482 488 2,970 Commercial loans 239 129 368 Residential real estate loans — — — Installment and consumer other — — — Total $ 3,275 $ 617 $ 3,892 December 31, 2014 Agricultural loans $ — $ — $ — Commercial real estate loans 2,571 542 3,113 Commercial loans — 304 304 Residential real estate loans 1,156 — 1,156 Installment and consumer other — — — Total $ 3,727 $ 846 $ 4,573 Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes agricultural, commercial, and commercial real estate loans individually by classifying the credits as to credit risk. The process of analyzing loans for changes in risk rating is ongoing through routine monitoring of the portfolio and annual internal credit reviews for credits with total exposure in excess of $300,000. The Company uses the following definitions for credit risk ratings: Sound. Credits classified as sound show very good probability of ongoing ability to meet and/or exceed obligations. Acceptable. Credits classified as acceptable show a good probability of ongoing ability to meet and/or exceed obligations. Satisfactory. Credits classified as satisfactory show fair probability of ongoing ability to meet and/or exceed obligations. Low Satisfactory . Credits classified as low satisfactory show fair probability of ongoing ability to meet and/or exceed obligations. Low satisfactory credits may be newer or have less of an established track record of financial performance, inconsistent earnings, or may be going through an expansion. Watch. Credits classified as watch show some questionable probability of ongoing ability to meet and/or exceed obligations. Special Mention. Credits classified as special mention show potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loans or of the institution’s credit position at some future date. Substandard . Credits classified as substandard generally have well-defined weaknesses that jeopardize the repayment of the debt. They have a distinct possibility that a loss will be sustained if the deficiencies are not corrected. Doubtful. Credits classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable. The Company categorizes residential real estate, installment and consumer other loans as satisfactory at the time of origination based on information obtained as to the ability of the borrower(s) to service their debt, such as current financial information, employment status and history, historical payment experience, credit scores and type and amount of collateral among other factors. The Company updates relevant information on these types of loans at the time of refinance, troubled debt restructuring or other indications of financial difficulty, downgrading as needed using the same category descriptions as for agricultural, commercial, and commercial real estate loans. In addition, the Company further considers current payment status as an indicator of which risk category to assign the borrower. The greater the level of deteriorated risk as indicated by a loan’s assigned risk category, the greater the likelihood a loss will occur in the future. If the loan is impaired then the loan loss reserves for the loan is recorded at the loss level of impairment. If the loan is not impaired, then its loan loss reserves are determined by the application of a loss rate that increases with risk in accordance with the allowance for loan loss analysis. Based on the most recent analysis performed by management, the risk category of loans by class of loans is as follows as of September 30, 2015 and December 31, 2014 (dollars in thousands): As of September 30, 2015 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Total Loans Agricultural loans $ 407,488 $ 37,940 $ 3,139 $ 20,599 $ 469,166 Commercial real estate loans 123,301 13,782 4,664 5,891 147,638 Commercial loans 40,435 5,459 1,463 5,240 52,597 Residential real estate loans 26,527 4,579 3,203 17 34,326 Installment and consumer other 302 — — — 302 Total $ 598,053 $ 61,760 $ 12,469 $ 31,747 $ 704,029 As of December 31, 2014 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Total Loans Agricultural loans $ 342,598 $ 59,078 $ 2,591 $ 10,897 $ 415,164 Commercial real estate loans 104,609 23,540 6,327 3,041 137,517 Commercial loans 36,205 7,568 1,062 8,910 53,745 Residential real estate loans 29,738 6,288 2,863 1,996 40,885 Installment and consumer other 811 — — — 811 Total $ 513,961 $ 96,474 $ 12,843 $ 24,844 $ 648,122

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	9 Months Ended
	Sep. 30, 2015
Transfers And Servicing [Abstract]
LOAN SERVICING RIGHTS	NOTE 5 – LOAN SERVICING RIGHTS Loans serviced for others are not included in the accompanying consolidated balance sheets. The risks inherent in servicing assets relate primarily to changes in prepayments that result from shifts in interest rates. The unpaid principal balances of mortgage and other loans serviced for others were approximately $468.2 million and $429.3 million at September 30, 2015 and December 31, 2014, respectively. The fair value of these rights were approximately $10.2 million and $10.0 million at September 30, 2015 and December 31, 2014, respectively. The fair value of servicing rights was determined using an assumed discount rate of 10 percent and prepayment speeds primarily ranging from 4 percent to 9 percent, depending upon the stratification of the specific right, and nominal credit losses. The following summarizes servicing rights capitalized and amortized, along with the aggregate activity in related valuation allowances (dollars in thousands): September 30, December 31, 2015 2014 Loan servicing rights: Balance, beginning of period $ 7,746 $ 7,529 Additions 2,444 3,414 Disposals (1,039 ) (1,243 ) Amortization (1,430 ) (1,954 ) Balance, end of period $ 7,721 $ 7,746

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2015
Deposits [Abstract]
DEPOSITS	NOTE 6 – DEPOSITS Deposits are summarized as follows at September 30, 2015 and December 31, 2014 (dollars in thousands): September 30, December 31, 2015 2014 Demand deposits $ 60,685 $ 81,534 Savings 160,624 140,296 Certificates of deposit 414,912 383,639 Total deposits $ 636,221 $ 605,469 At September 30, 2015 and December 31, 2014, brokered deposits amounted to $158.3 million and $125.4 million, respectively, and are included in savings and certificates of deposit categories.

EQUITY INCENTIVE PLAN

EQUITY INCENTIVE PLAN	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
EQUITY INCENTIVE PLAN	NOTE 7 – EQUITY INCENTIVE PLAN Under the Company’s 2012 Equity Incentive Compensation Plan (the “Plan”), the Company may grant options to purchase shares of common stock and issue restricted stock to its directors, officers and employees. Both qualified and non-qualified stock options and restricted stock may be granted and issued, respectively, under the Plan. The exercise price of each option equals the market price of the Company’s stock on the date of grant and an option’s maximum term is ten years. Vesting periods range from one to five years from the date of grant. The restricted stock has a cliff vesting period of five years from the date of issuance. The status of the Company’s Plan and changes in the Plan as of September 30, 2015 are as follows: September 30, 2015 Number of Options Weighted-Average Exercise Price Aggregate Intrinsic Value (1) Outstanding, beginning of year 336,051 $ 11.57 Granted 79,415 19.31 Exercised (10,000 ) 6.90 Forfeited/expired (5,000 ) 12.18 Outstanding, end of period 400,466 $ 13.21 $ 2,375 Options exercisable at period-end 240,400 $ 11.29 $ 1,887 Weighted-average fair value of options granted during the period (2) $ 4.99 (1) In thousands. The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on September 30, 2015 and December 31, 2014. This amount changes based on changes in the market value of the Company’s stock. (2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. Activity in restricted stock awards (“RSA”) as of September 30, 2015 is as follows: September 30, 2015 RSAs Weighted Average Grant Price Outstanding, beginning of year 34,080 $ 12.88 Granted 14,379 19.71 Vested — — Forfeited/expired — — Outstanding, end of period 48,459 $ 14.90 For the nine months ended September 30, 2015 and 2014, share-based compensation expense, including options and restricted stock awards, applicable to the Plan was $266,000 and $110,000, respectively. As of September 30, 2015, unrecognized share-based compensation expense related to nonvested options amounted to $728,000 and is expected to be recognized over a weighted average period of 2.66 years.

REGULATORY MATTERS

REGULATORY MATTERS	9 Months Ended
	Sep. 30, 2015
Regulatory Capital Requirements [Abstract]
REGULATORY MATTERS	NOTE 8 – REGULATORY MATTERS The Company (on a consolidated basis) and Investors Community Bank (the “Bank”) are each subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s and the Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Prompt corrective action provisions are not applicable to bank holding companies. Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios (set forth in the following table) of Total and Tier 1 capital to risk-weighted assets, and of Tier 1 capital to average assets, as such terms are defined in the regulations. Management believed, as of September 30, 2015 and December 31, 2014, that the Company and the Bank met all capital adequacy requirements to which they were subject. As of September 30, 2015, the Bank’s capital ratios met those required to be considered as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized the Bank must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the following tables. The Company’s and Bank’s actual capital amounts and ratios are presented in the following table (dollars in thousands): Actual Minimum For Capital Adequacy Purposes: Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions: Amount Ratio Amount Ratio Amount Ratio September 30, 2015 Total Capital (to risk weighted assets): Consolidated $ 140,064 17.78 % $ 63,035 8.00 % No t Bank 121,947 15.48 % 63,020 8.00 % $ 78,775 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 130,210 16.53 % 47,276 6.00 % Not applicable Bank 112,093 14.23 % 47,265 6.00 % 63,020 8.00 % Tier 1 Capital (to average assets): Consolidated 130,210 15.91 % 32,744 4.00 % Not applicable Bank 112,093 13.70 % 32,723 4.00 % 40,904 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 94,838 12.04 % 35,457 4.50 % Not applicable Bank 112,093 14.23 % 35,449 4.50 % 51,204 6.50 % December 31, 2014 Total Capital (to risk weighted assets): Consolidated $ 115,471 17.16 % $ 53,819 8.00 % Not applicable Bank 112,725 16.77 % 53,778 8.00 % $ 67,223 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 107,029 15.91 % 26,909 4.00 % Not applicable Bank 104,289 15.51 % 26,889 4.00 % 40,334 6.00 % Tier 1 Capital (to average assets): Consolidated 107,029 14.32 % 29,901 4.00 % Not applicable Bank 104,289 13.96 % 29,880 4.00 % 37,351 5.00 % The Basel III Capital Rules, which became effective January 1, 2015, revised the prompt corrective action requirements by, among other things: (i) introducing a Common Equity Tier 1 ratio requirement at each level (other than critically undercapitalized), with the required Common Equity Tier 1 ratio being 6.5% for “well-capitalized” status; (ii) increasing the minimum Tier 1 capital ratio requirement for each category (other than critically undercapitalized), with the minimum Tier 1 capital ratio for “well-capitalized” status being 8% (compared to the prior ratio of 6%); and (iii) eliminating the former provision that provided that a bank with a composite supervisory rating of 1 may have a 3% Leverage Ratio and still be adequately capitalized. The Basel III Capital Rules do not change the total risk based capital requirement for any prompt corrective action category.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 9 – FAIR VALUE MEASUREMENTS ASC 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer 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 shall not be 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 independent, knowledgeable, and both able and willing to transact. ASC 820-10 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 or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs 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, ASC 820-10 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—Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2—Valuation is based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. The valuation may be based on quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability. Level 3—Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following methods and assumptions were used by the Company in estimating the fair value disclosures for financial instruments: Cash and Cash Equivalents and Interest-Bearing Deposits in Banks The carrying amounts of cash and short-term instruments approximate fair values based on the short-term nature of the assets. Fair values of other interest-bearing deposits are estimated using discounted cash flow analyses based on current rates for similar types of deposits. Securities Available for Sale Where quoted prices are available in an active market, the Company classifies the securities within Level 1 of the valuation hierarchy. Securities are defined as both long and short positions. Level 1 securities include highly liquid government bonds and exchange-traded equities. If quoted market prices are not available, the Company estimates fair values using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes and credit spreads. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include U.S. government and agency securities, corporate bonds and other securities. Mortgage-backed securities are included in Level 2 if observable inputs are available. In certain cases where there is limited activity or less transparency around inputs to the valuation, the Company classifies those securities in Level 3. Loans For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Fair values for certain mortgage loans (e.g., one-to-four family residential), credit card loans, and other consumer loans are based on quoted market prices of similar loans sold in conjunction with securitization transactions, adjusted for differences in loan characteristics. Fair values for other loans (e.g., commercial and agricultural loans) are estimated using discounted cash flow analyses, using interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. Fair values for non-performing loans are estimated using discounted cash flow analyses or underlying collateral values, where applicable. Loans Held for Sale The carrying value of loans held for sale generally approximates fair value based on the short-term nature of the assets. If management identifies a loan held for sale that will ultimately sell at a value less than its carrying value, it is recorded at the estimated value. Loan Servicing Rights Fair value is based on market prices for comparable loan servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. Other Real Estate Owned Loans on which the underlying collateral has been repossessed are adjusted to fair value upon transfer to other real estate owned. Subsequently, other real estate owned is carried at the lower of carrying value or fair value. Fair value is based upon independent market prices, appraised values of the collateral, or management’s estimation of the value of the collateral. Due to the significance of the unobservable inputs, all other real estate owned are classified as Level 3. Deposits The fair values disclosed for demand deposits (e.g., interest and non-interest checking, statement savings, and certain types of money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (i.e., their carrying amounts). The carrying amounts of variable-rate, fixed-term money market accounts and certificates of deposit approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits. Other Borrowings The carrying amounts of federal funds purchased, other borrowings, and other short-term borrowings maturing within ninety days approximate their fair values. Fair values of other short-term borrowings are estimated using discounted cash flow analyses based on current market rates for similar types of borrowing arrangements. Advances from FHLB Current market rates for debt with similar terms and remaining maturities are used to estimate fair value of existing debt. Fair values are estimated using discounted cash flow analyses based on current market rates for similar types of borrowing arrangements. Subordinated Debentures The carrying amounts approximate fair value. Accrued Interest The carrying amounts approximate fair value. Commitments to Extend Credit and Standby Letters of Credit As of September 30, 2015 and December 31, 2014, the carrying and fair values of the commitment to extend credit and standby letters of credit are not considered significant. Assets and liabilities measured at fair value on a recurring basis are summarized below (dollars in thousands): Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value September 30, 2015 Securities available for sale: U.S. government and agency securities $ — $ 2,010 $ — $ 2,010 Municipal securities — 46,962 — 46,962 Mortgage-backed securities — 36,811 — 36,811 Total assets at fair value $ — $ 85,783 $ — $ 85,783 December 31, 2014 Securities available for sale: U.S. government and agency securities $ — $ 2,005 $ — $ 2,005 Municipal securities — 41,849 — 41,849 Mortgage-backed securities — 37,428 — 37,428 Total assets at fair value $ — $ 81,282 $ — $ 81,282 Certain assets and liabilities are measured at fair value on a nonrecurring basis; that is, they are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded (dollars in thousands): Level 1 Inputs Level 2 Inputs Level 3 Inputs Impairment Losses September 30, 2015 Impaired loans $ — $ — $ 29,460 $ 2,287 Other real estate owned — — 3,024 182 Total assets at fair value $ — $ — $ 32,484 $ 2,469 December 31, 2014 Impaired loans $ — $ — $ 21,950 $ 2,894 Other real estate owned — — 7,137 1,190 Total assets at fair value $ — $ — $ 29,087 $ 4,084 The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis are as follows: September 30, 2015 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 4%-28% (14%) December 31, 2014 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 3%-28% (9%) * Not Meaningful. The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments are as follows (dollars in thousands): September 30, December 31, 2015 2014 Carrying Amount Fair Value Carrying Amount Fair Value Input Level Financial assets: Cash and cash equivalents $ 13,026 $ 13,026 $ 10,480 $ 10,480 1 FHLB Stock 3,507 3,507 1,252 1,252 2 Securities available for sale 85,783 85,783 81,282 81,282 2 Loans, net of allowance for loan losses 694,196 706,041 637,519 647,973 3 Loans held for sale 13,712 13,712 4,114 4,114 3 Accrued interest receivable 2,476 2,476 2,219 2,219 2 Loan servicing rights 7,721 10,191 7,746 10,043 3 Financial liabilities: Deposits: Time 414,912 421,208 383,639 388,141 3 Other deposits 221,309 221,309 221,830 221,830 1 Other borrowings 4,383 4,383 23,857 23,857 3 Advances from FHLB 64,000 65,130 28,000 28,510 3 Subordinated debentures 12,372 12,372 12,372 12,372 3 Accrued interest payable 1,273 1,273 1,284 1,284 2

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	9 Months Ended
	Sep. 30, 2015
Real Estate Owned Disclosure Of Detailed Components [Abstract]
OTHER REAL ESTATE OWNED	NOTE 10 – OTHER REAL ESTATE OWNED Changes in other real estate owned are as follows (dollars in thousands): For the three months ended For the nine months ended September 30, September 30, 2015 2014 2015 2014 Balance, beginning of period $ 3,166 $ 11,445 $ 7,137 $ 16,083 Assets foreclosed 1,485 1,321 1,530 1,321 Write-down of other real estate owned — (44 ) (182 ) (729 ) Net gain (loss) on sales of other real estate owned 26 (173 ) (260 ) (235 ) Capitalized additions to other real estate owned — — 39 423 Proceeds from sale of other real estate owned (1,653 ) (4,400 ) (5,240 ) (8,714 ) Balance, end of period $ 3,024 $ 8,149 $ 3,024 $ 8,149 Expenses applicable to other real estate owned include the following (dollars in thousands): For the three months ended For the nine months ended September 30, September 30, 2015 2014 2015 2014 Net loss (gain) on sales of other real estate owned $ (26 ) $ 173 $ 260 $ 235 Write-down of other real estate owned — 44 182 729 Operating expenses, net of rental income 88 90 18 175 $ 62 $ 307 $ 460 $ 1,139

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES During the second quarter of 2015, the Company began construction on its new branch in Stevens Point, Wisconsin. The project is estimated to be completed during the first quarter of 2016 at a cost of $3.6 million, of which $1.5 million has been incurred as of September 30, 2015.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Earnings per common share ("EPS") is computed using the two-class method. Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share plus the dilutive effect of share-based compensation using the treasury stock method. For the Three Months Ended For the Nine Months Ended September 30, September 30, 2015 2014* 2015 2014* Net income from continuing operations $ 3,330 $ 2,271 $ 8,074 $ 6,128 Less: preferred stock dividends including SBLF 118 116 367 352 Income available to common shareholders for basic EPS $ 3,212 $ 2,155 $ 7,707 $ 5,776 Average number of common shares issued 6,545 5,248 6,428 5,247 Less: weighted average treasury shares 410 380 410 365 Less: weighted average nonvested equity incentive plan shares 401 404 383 417 Weighted average number of common shares outstanding 5,734 4,464 5,635 4,465 Effect of dilutive options 124 115 119 118 Weighted average number of common shares outstanding used to calculate diluted earnings per common share 5,858 4,579 5,754 4,583 * Adjusted for 10-for-1 stock split on April 4, 2014

SECURITIES AVAILABLE FOR SALE (

SECURITIES AVAILABLE FOR SALE (Tables)	9 Months Ended
	Sep. 30, 2015
Available For Sale Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Available for Sale of Securities	The amortized cost and fair value of securities available for sale as of September 30, 2015 and December 31, 2014 are as follows (dollars in thousands): Amortized Unrealized Unrealized Fair Cost Gains Losses Value September 30, 2015 U.S. government and agency securities $ 2,004 $ 6 $ — $ 2,010 Municipal securities 46,580 387 (5 ) 46,962 Mortgage-backed securities 36,213 635 (37 ) 36,811 $ 84,797 $ 1,028 $ (42 ) $ 85,783 December 31, 2014 U.S. government and agency securities $ 2,006 $ 1 $ (2 ) $ 2,005 Municipal securities 41,751 237 (139 ) 41,849 Mortgage-backed securities 36,889 636 (97 ) 37,428 $ 80,646 $ 874 $ (238 ) $ 81,282
Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity	The amortized cost and fair value of securities at September 30, 2015 and December 31, 2014, by contractual maturity, are shown below (dollars in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value September 30, 2015 Due in one year or less $ 5,318 $ 5,346 Due from one to five years 39,406 39,728 Due from five to ten years 3,860 3,898 Due after ten years — — Mortgage-backed securities 36,213 36,811 $ 84,797 $ 85,783 December 31, 2014 Due in one year or less $ 2,007 $ 2,011 Due from one to five years 41,750 41,843 Due from five to ten years — — Due after ten years — — Mortgage-backed securities 36,889 37,428 $ 80,646 $ 81,282
Schedule of Fair Value and Gross Unrealized Losses of Entity's Investment	The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temorarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2015 and December 31, 2014 (dollars in thousands): Less Than 12 Months 12 Months or Greater Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses September 30, 2015 U.S. government and agency securities $ — $ — $ — $ — $ — $ — Municipal securities 2,106 (5 ) 283 — 2,389 (5 ) Mortgage-backed securities 4,087 (20 ) 2,150 (17 ) 6,237 (37 ) $ 6,193 $ (25 ) $ 2,433 $ (17 ) $ 8,626 $ (42 ) December 31, 2014 U.S. government and agency securities $ 997 $ (2 ) $ — $ — $ 997 $ (2 ) Municipal securities 16,724 (100 ) 3,736 (39 ) 20,460 (139 ) Mortgage-backed securities 6,698 (33 ) 5,651 (64 ) 12,349 (97 ) $ 24,419 $ (135 ) $ 9,387 $ (103 ) $ 33,806 $ (238 )

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Components of Loans	The components of loans were as follows (dollars in thousands): September 30, December 31, 2015 2014 Agricultural loans $ 469,166 $ 415,164 Commercial real estate loans 147,638 137,517 Commercial loans 52,597 53,745 Residential real estate loans 34,326 40,885 Installment and consumer other 302 811 Total gross loans 704,029 648,122 Allowance for loan losses (9,833 ) (10,603 ) Loans, net $ 694,196 $ 637,519
Changes in Allowance for Loan Losses by Portfolio Segment	Changes in the allowance for loan losses by portfolio segment for the nine months ended September 30, 2015 and 2014 were as follows (dollars in thousands): September 30, 2015 Agricultural Commercial Real Estate Commercial Residential Real Estate Installment and Consumer Other Unallocated Total Balance, beginning of year $ 3,456 $ 3,326 $ 2,420 $ 1,392 $ 9 $ — $ 10,603 Provision for (recovery of) loan losses 2,993 (1,673 ) (1,719 ) (920 ) (6 ) — (1,325 ) Loans charged off (1,145 ) (162 ) (415 ) (172 ) — — (1,894 ) Recoveries 47 743 1,196 463 — — 2,449 Balance, end of period $ 5,351 $ 2,234 $ 1,482 $ 763 $ 3 $ — $ 9,833 September 30, 2014 Agricultural Commercial Real Estate Commercial Residential Real Estate Installment and Consumer Other Unallocated Total Balance, beginning of year $ 3,144 $ 3,254 $ 2,172 $ 1,819 $ 3 $ 103 $ 10,495 Provision for (recovery of) loan losses 257 (199 ) 531 (222 ) — (367 ) — Loans charged off (115 ) — (103 ) — — — (218 ) Recoveries 17 61 18 — 1 — 97 Balance, end of period $ 3,303 $ 3,116 $ 2,618 $ 1,597 $ 4 $ (264 ) $ 10,374
Balances in Allowance for Loan Losses and Recorded Investment and Unpaid Principal Balance in Loans by Portfolio Segment and Based on Impairment Method	The following tables present the balances in the allowance for loan losses and the recorded investment and unpaid principal balance in loans by portfolio segment and based on impairment method as of September 30, 2015 and December 31, 2014 (dollars in thousands) : September 30, 2015 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total Allowance for loan losses: Agricultural loans $ 935 $ 4,416 $ 5,351 Commercial real estate loans 295 1,939 2,234 Commercial loans 1,057 425 1,482 Residential real estate loans — 763 763 Installment and consumer other — 3 3 Total ending allowance for loan losses 2,287 7,546 9,833 Loans: Agricultural loans 20,599 448,567 469,166 Commercial real estate loans 5,891 141,747 147,638 Commercial loans 5,240 47,357 52,597 Residential real estate loans 17 34,309 34,326 Installment and consumer other — 302 302 Total loans 31,747 672,282 704,029 Net loans $ 29,460 $ 664,736 $ 694,196 December 31, 2014 Individually Evaluated for Impairment Collectively Evaluated for Impairment Total Allowance for loan losses: Agricultural loans $ 242 $ 3,214 $ 3,456 Commercial real estate loans 519 2,807 3,326 Commercial loans 1,848 572 2,420 Residential real estate loans 285 1,107 1,392 Installment and consumer other — 9 9 Total ending allowance for loan losses 2,894 7,709 10,603 Loans: Agricultural loans 10,897 404,267 415,164 Commercial real estate loans 3,041 134,476 137,517 Commercial loans 8,910 44,835 53,745 Residential real estate loans 1,996 38,889 40,885 Installment and consumer other — 811 811 Total loans 24,844 623,278 648,122 Net loans $ 21,950 $ 615,569 $ 637,519
Schedule of Aging of Recorded Investment in Past Due Loans	The following tables present the aging of the recorded investment in past due loans at September 30, 2015 and December 31, 2014 (dollars in thousands): 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Total Past Due Loans Not Past Due Total Loans September 30, 2015 Agricultural loans $ 730 $ 584 $ 1,989 $ 3,303 $ 465,863 $ 469,166 Commercial real estate loans — — 2,418 2,418 145,220 147,638 Commercial loans 185 — 2,907 3,092 49,505 52,597 Residential real estate loans — — 8 8 34,318 34,326 Installment and consumer other — — — — 302 302 Total $ 915 $ 584 $ 7,322 $ 8,821 $ 695,208 $ 704,029 December 31, 2014 Agricultural loans $ 355 $ 9 $ 238 $ 602 $ 414,562 $ 415,164 Commercial real estate loans — — 2,592 2,592 134,925 137,517 Commercial loans — 42 3,366 3,408 50,337 53,745 Residential real estate loans 6 — 534 540 40,345 40,885 Installment and consumer other — — — — 811 811 Total $ 361 $ 51 $ 6,730 $ 7,142 $ 640,980 $ 648,122
Nonaccrual, Restructured and Certain Past Due Loans	The following table lists information on nonaccrual, restructured, and certain past due loans (dollars in thousands): September 30, December 31, 2015 2014 Nonaccrual loans, 90 days or more past due $ 7,322 $ 6,730 Nonaccrual loans 30-89 days past due 642 200 Nonaccrual loans, less than 30 days past due 3,208 4,625 Restructured loans not on nonaccrual status 617 846 90 days or more past due and still accruing — —
Recorded Investment in Nonaccrual and Loans Past Due 90 Days or More	The following table presents the recorded investment in nonaccrual and loans past due 90 days or more at September 30, 2015 and December 31, 2014 (dollars in thousands): September 30, December 31, 2015 2014 Agricultural loans $ 2,512 $ 1,293 Commercial real estate loans 4,899 5,163 Commercial loans 3,744 3,409 Residential real estate loans 17 1,690 Total $ 11,172 $ 11,555
TDRs by Loan Class	The following table presents the TDRs by loan class at September 30, 2015 and December 31, 2014 (in thousands): Non-Accrual Restructured and Accruing Total September 30, 2015 Agricultural loans $ 554 $ — $ 554 Commercial real estate loans 2,482 488 2,970 Commercial loans 239 129 368 Residential real estate loans — — — Installment and consumer other — — — Total $ 3,275 $ 617 $ 3,892 December 31, 2014 Agricultural loans $ — $ — $ — Commercial real estate loans 2,571 542 3,113 Commercial loans — 304 304 Residential real estate loans 1,156 — 1,156 Installment and consumer other — — — Total $ 3,727 $ 846 $ 4,573
Risk Category of Loans by Class of Loans	Based on the most recent analysis performed by management, the risk category of loans by class of loans is as follows as of September 30, 2015 and December 31, 2014 (dollars in thousands): As of September 30, 2015 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Total Loans Agricultural loans $ 407,488 $ 37,940 $ 3,139 $ 20,599 $ 469,166 Commercial real estate loans 123,301 13,782 4,664 5,891 147,638 Commercial loans 40,435 5,459 1,463 5,240 52,597 Residential real estate loans 26,527 4,579 3,203 17 34,326 Installment and consumer other 302 — — — 302 Total $ 598,053 $ 61,760 $ 12,469 $ 31,747 $ 704,029 As of December 31, 2014 Sound/ Acceptable/ Satisfactory/ Low Satisfactory Watch Special Mention Substandard Total Loans Agricultural loans $ 342,598 $ 59,078 $ 2,591 $ 10,897 $ 415,164 Commercial real estate loans 104,609 23,540 6,327 3,041 137,517 Commercial loans 36,205 7,568 1,062 8,910 53,745 Residential real estate loans 29,738 6,288 2,863 1,996 40,885 Installment and consumer other 811 — — — 811 Total $ 513,961 $ 96,474 $ 12,843 $ 24,844 $ 648,122

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	9 Months Ended
	Sep. 30, 2015
Transfers And Servicing [Abstract]
Summary of Servicing Rights Capitalized and Amortized along with the Aggregate Activity in Related Valuation	The following summarizes servicing rights capitalized and amortized, along with the aggregate activity in related valuation allowances (dollars in thousands): September 30, December 31, 2015 2014 Loan servicing rights: Balance, beginning of period $ 7,746 $ 7,529 Additions 2,444 3,414 Disposals (1,039 ) (1,243 ) Amortization (1,430 ) (1,954 ) Balance, end of period $ 7,721 $ 7,746

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2015
Deposits [Abstract]
Summary of Deposits	Deposits are summarized as follows at September 30, 2015 and December 31, 2014 (dollars in thousands): September 30, December 31, 2015 2014 Demand deposits $ 60,685 $ 81,534 Savings 160,624 140,296 Certificates of deposit 414,912 383,639 Total deposits $ 636,221 $ 605,469

EQUITY INCENTIVE PLAN (Tables)

EQUITY INCENTIVE PLAN (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Status and Changes in Stock Option Plan	The status of the Company’s Plan and changes in the Plan as of September 30, 2015 are as follows: September 30, 2015 Number of Options Weighted-Average Exercise Price Aggregate Intrinsic Value (1) Outstanding, beginning of year 336,051 $ 11.57 Granted 79,415 19.31 Exercised (10,000 ) 6.90 Forfeited/expired (5,000 ) 12.18 Outstanding, end of period 400,466 $ 13.21 $ 2,375 Options exercisable at period-end 240,400 $ 11.29 $ 1,887 Weighted-average fair value of options granted during the period (2) $ 4.99 (1) In thousands. The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on September 30, 2015 and December 31, 2014. This amount changes based on changes in the market value of the Company’s stock. (2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.
Activity in Restricted Stock Awards	Activity in restricted stock awards (“RSA”) as of September 30, 2015 is as follows: September 30, 2015 RSAs Weighted Average Grant Price Outstanding, beginning of year 34,080 $ 12.88 Granted 14,379 19.71 Vested — — Forfeited/expired — — Outstanding, end of period 48,459 $ 14.90

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	9 Months Ended
	Sep. 30, 2015
Regulatory Capital Requirements [Abstract]
Summary of Actual Capital Amount and Ratio of Company's and Bank's	The Company’s and Bank’s actual capital amounts and ratios are presented in the following table (dollars in thousands): Actual Minimum For Capital Adequacy Purposes: Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions: Amount Ratio Amount Ratio Amount Ratio September 30, 2015 Total Capital (to risk weighted assets): Consolidated $ 140,064 17.78 % $ 63,035 8.00 % No t Bank 121,947 15.48 % 63,020 8.00 % $ 78,775 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 130,210 16.53 % 47,276 6.00 % Not applicable Bank 112,093 14.23 % 47,265 6.00 % 63,020 8.00 % Tier 1 Capital (to average assets): Consolidated 130,210 15.91 % 32,744 4.00 % Not applicable Bank 112,093 13.70 % 32,723 4.00 % 40,904 5.00 % Tier 1 Common Equity Ratio (to risk weighted assets): Consolidated 94,838 12.04 % 35,457 4.50 % Not applicable Bank 112,093 14.23 % 35,449 4.50 % 51,204 6.50 % December 31, 2014 Total Capital (to risk weighted assets): Consolidated $ 115,471 17.16 % $ 53,819 8.00 % Not applicable Bank 112,725 16.77 % 53,778 8.00 % $ 67,223 10.00 % Tier 1 Capital (to risk weighted assets): Consolidated 107,029 15.91 % 26,909 4.00 % Not applicable Bank 104,289 15.51 % 26,889 4.00 % 40,334 6.00 % Tier 1 Capital (to average assets): Consolidated 107,029 14.32 % 29,901 4.00 % Not applicable Bank 104,289 13.96 % 29,880 4.00 % 37,351 5.00 %

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below (dollars in thousands): Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value September 30, 2015 Securities available for sale: U.S. government and agency securities $ — $ 2,010 $ — $ 2,010 Municipal securities — 46,962 — 46,962 Mortgage-backed securities — 36,811 — 36,811 Total assets at fair value $ — $ 85,783 $ — $ 85,783 December 31, 2014 Securities available for sale: U.S. government and agency securities $ — $ 2,005 $ — $ 2,005 Municipal securities — 41,849 — 41,849 Mortgage-backed securities — 37,428 — 37,428 Total assets at fair value $ — $ 81,282 $ — $ 81,282
Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded	The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded (dollars in thousands): Level 1 Inputs Level 2 Inputs Level 3 Inputs Impairment Losses September 30, 2015 Impaired loans $ — $ — $ 29,460 $ 2,287 Other real estate owned — — 3,024 182 Total assets at fair value $ — $ — $ 32,484 $ 2,469 December 31, 2014 Impaired loans $ — $ — $ 21,950 $ 2,894 Other real estate owned — — 7,137 1,190 Total assets at fair value $ — $ — $ 29,087 $ 4,084
Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis	The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis are as follows: September 30, 2015 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 4%-28% (14%) December 31, 2014 Valuation Techniques Unobservable Inputs Range (Average) Impaired loans Evaluation of collateral Estimation of value NM* Other real estate owned Appraisal Appraisal adjustment 3%-28% (9%)
Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments	The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments are as follows (dollars in thousands): September 30, December 31, 2015 2014 Carrying Amount Fair Value Carrying Amount Fair Value Input Level Financial assets: Cash and cash equivalents $ 13,026 $ 13,026 $ 10,480 $ 10,480 1 FHLB Stock 3,507 3,507 1,252 1,252 2 Securities available for sale 85,783 85,783 81,282 81,282 2 Loans, net of allowance for loan losses 694,196 706,041 637,519 647,973 3 Loans held for sale 13,712 13,712 4,114 4,114 3 Accrued interest receivable 2,476 2,476 2,219 2,219 2 Loan servicing rights 7,721 10,191 7,746 10,043 3 Financial liabilities: Deposits: Time 414,912 421,208 383,639 388,141 3 Other deposits 221,309 221,309 221,830 221,830 1 Other borrowings 4,383 4,383 23,857 23,857 3 Advances from FHLB 64,000 65,130 28,000 28,510 3 Subordinated debentures 12,372 12,372 12,372 12,372 3 Accrued interest payable 1,273 1,273 1,284 1,284 2

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	9 Months Ended
	Sep. 30, 2015
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Summary of Changes in Other Real Estate Owned	Changes in other real estate owned are as follows (dollars in thousands): For the three months ended For the nine months ended September 30, September 30, 2015 2014 2015 2014 Balance, beginning of period $ 3,166 $ 11,445 $ 7,137 $ 16,083 Assets foreclosed 1,485 1,321 1,530 1,321 Write-down of other real estate owned — (44 ) (182 ) (729 ) Net gain (loss) on sales of other real estate owned 26 (173 ) (260 ) (235 ) Capitalized additions to other real estate owned — — 39 423 Proceeds from sale of other real estate owned (1,653 ) (4,400 ) (5,240 ) (8,714 ) Balance, end of period $ 3,024 $ 8,149 $ 3,024 $ 8,149
Expenses Applicable to Other Real Estate Owned	Expenses applicable to other real estate owned include the following (dollars in thousands): For the three months ended For the nine months ended September 30, September 30, 2015 2014 2015 2014 Net loss (gain) on sales of other real estate owned $ (26 ) $ 173 $ 260 $ 235 Write-down of other real estate owned — 44 182 729 Operating expenses, net of rental income 88 90 18 175 $ 62 $ 307 $ 460 $ 1,139

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	[1]	Sep. 30, 2015	Sep. 30, 2014	[1]
Earnings Per Share [Abstract]
Net income from continuing operations	$ 3,330	$ 2,271		$ 8,074	$ 6,128
Less: preferred stock dividends including SBLF	118	116		367	352
Income available to common shareholders for basic EPS	$ 3,212	$ 2,155		$ 7,707	$ 5,776
Average number of common shares issued	6,545	5,248		6,428	5,247
Less: weighted average treasury shares	410	380		410	365
Less: weighted average nonvested equity incentive plan shares	401	404		383	417
Weighted average number of common shares outstanding	5,734	4,464		5,635	4,465
Effect of dilutive options	124	115		119	118
Weighted average number of common shares outstanding used to calculate diluted earnings per common share	5,858	4,579		5,754	4,583
[1]	Adjusted for 10-for-1 stock split on April 4, 2014

Earnings Per Share - Schedule30

Earnings Per Share - Schedule of Basic and Diluted Earnings Per Share (Parenthetical) (Details)	Apr. 04, 2014
Earnings Per Share [Abstract]
Stock split ratio	10

Securities Available for Sale -

Securities Available for Sale - Schedule of Amortized Cost and Fair Value of Available for Sale of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 84,797	$ 80,646
Unrealized Gains	1,028	874
Unrealized Losses	(42)	(238)
Fair Value	85,783	81,282
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	2,004	2,006
Unrealized Gains	6	1
Unrealized Losses		(2)
Fair Value	2,010	2,005
Municipal securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	46,580	41,751
Unrealized Gains	387	237
Unrealized Losses	(5)	(139)
Fair Value	46,962	41,849
Mortgage-backed securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	36,213	36,889
Unrealized Gains	635	636
Unrealized Losses	(37)	(97)
Fair Value	$ 36,811	$ 37,428

Securities Available for Sale32

Securities Available for Sale - Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Available For Sale Securities [Abstract]
Due in one year or less, Amortized Cost	$ 5,318	$ 2,007
Due from one to five years, Amortized Cost	39,406	41,750
Due from five to ten years, Amortized Cost	3,860
Mortgage-backed securities, Amortized Cost	36,213	36,889
Amortized Cost	84,797	80,646
Due in one year or less, Fair Value	5,346	2,011
Due from one to five years, Fair Value	39,728	41,843
Due from five to ten years, Fair Value	3,898
Mortgage-backed securities, Fair Value	36,811	37,428
Fair Value	$ 85,783	$ 81,282

Securities Available for Sale33

Securities Available for Sale - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Available For Sale Securities [Abstract]
Realized gain (loss) on available-for-sale securities	$ 0	$ 0

Securities Available for Sale34

Securities Available for Sale - Schedule of Fair Value and Gross Unrealized Losses of Entity's Investmen (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	$ 6,193	$ 24,419
Investments with unrealized losses less than 12 months, unrealized losses	(25)	(135)
Investments with unrealized losses 12 months or greater, fair value	2,433	9,387
Investments with unrealized losses 12 months or greater, unrealized losses	(17)	(103)
Investments with unrealized losses, fair value	8,626	33,806
Investments with unrealized losses, unrealized losses	(42)	(238)
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value		997
Investments with unrealized losses less than 12 months, unrealized losses		(2)
Investments with unrealized losses, fair value		997
Investments with unrealized losses, unrealized losses		(2)
Municipal securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	2,106	16,724
Investments with unrealized losses less than 12 months, unrealized losses	(5)	(100)
Investments with unrealized losses 12 months or greater, fair value	283	3,736
Investments with unrealized losses 12 months or greater, unrealized losses		(39)
Investments with unrealized losses, fair value	2,389	20,460
Investments with unrealized losses, unrealized losses	(5)	(139)
Mortgage-backed securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	4,087	6,698
Investments with unrealized losses less than 12 months, unrealized losses	(20)	(33)
Investments with unrealized losses 12 months or greater, fair value	2,150	5,651
Investments with unrealized losses 12 months or greater, unrealized losses	(17)	(64)
Investments with unrealized losses, fair value	6,237	12,349
Investments with unrealized losses, unrealized losses	$ (37)	$ (97)

Loans - Components of Loans (De

Loans - Components of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Loans And Leases Receivable Net Reported Amount [Abstract]
Agricultural loans	$ 469,166	$ 415,164
Commercial real estate loans	147,638	137,517
Commercial loans	52,597	53,745
Residential real estate loans	34,326	40,885
Installment and consumer other	302	811
Total gross loans	704,029	648,122
Allowance for loan losses	(9,833)	(10,603)	$ (10,374)	$ (10,495)
Loans, net	$ 694,196	$ 637,519

Loans - Changes in Allowance fo

Loans - Changes in Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	$ 10,603	$ 10,495
Provision for (recovery of) loan losses	(1,325)
Loans charged off	(1,894)	(218)
Recoveries	2,449	97
Balance, end of period	9,833	10,374
Agricultural
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	3,456	3,144
Provision for (recovery of) loan losses	2,993	257
Loans charged off	(1,145)	(115)
Recoveries	47	17
Balance, end of period	5,351	3,303
Commercial Real Estate
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	3,326	3,254
Provision for (recovery of) loan losses	(1,673)	(199)
Loans charged off	(162)
Recoveries	743	61
Balance, end of period	2,234	3,116
Commercial
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	2,420	2,172
Provision for (recovery of) loan losses	(1,719)	531
Loans charged off	(415)	(103)
Recoveries	1,196	18
Balance, end of period	1,482	2,618
Residential Real Estate
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	1,392	1,819
Provision for (recovery of) loan losses	(920)	(222)
Loans charged off	(172)
Recoveries	463
Balance, end of period	763	1,597
Installment and consumer other
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	9	3
Provision for (recovery of) loan losses	(6)
Recoveries		1
Balance, end of period	$ 3	4
Unallocated
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year		103
Provision for (recovery of) loan losses		(367)
Balance, end of period		$ (264)

Loans - Balances in Allowance f

Loans - Balances in Allowance for Loan Losses and Recorded Investment and Unpaid Principal Balance in Loans by Portfolio Segment and Based on Impairment Method (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	$ 2,287	$ 2,894
Allowance for loan losses collectively evaluated for impairment	7,546	7,709
Total	9,833	10,603
Loans:
Loans individually evaluated for impairment	31,747	24,844
Loans collectively evaluated for impairment	672,282	623,278
Total gross loans	704,029	648,122
Loans individually evaluated for impairment	29,460	21,950
Loans collectively evaluated for impairment	664,736	615,569
Loans, net	694,196	637,519
Agricultural Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	935	242
Allowance for loan losses collectively evaluated for impairment	4,416	3,214
Total	5,351	3,456
Loans:
Loans individually evaluated for impairment	20,599	10,897
Loans collectively evaluated for impairment	448,567	404,267
Total gross loans	469,166	415,164
Commercial Real Estate Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	295	519
Allowance for loan losses collectively evaluated for impairment	1,939	2,807
Total	2,234	3,326
Loans:
Loans individually evaluated for impairment	5,891	3,041
Loans collectively evaluated for impairment	141,747	134,476
Total gross loans	147,638	137,517
Commercial Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	1,057	1,848
Allowance for loan losses collectively evaluated for impairment	425	572
Total	1,482	2,420
Loans:
Loans individually evaluated for impairment	5,240	8,910
Loans collectively evaluated for impairment	47,357	44,835
Total gross loans	52,597	53,745
Residential Real Estate Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment		285
Allowance for loan losses collectively evaluated for impairment	763	1,107
Total	763	1,392
Loans:
Loans individually evaluated for impairment	17	1,996
Loans collectively evaluated for impairment	34,309	38,889
Total gross loans	34,326	40,885
Installment and consumer other
Allowance for loan losses:
Allowance for loan losses collectively evaluated for impairment	3	9
Total	3	9
Loans:
Loans collectively evaluated for impairment	302	811
Total gross loans	$ 302	$ 811

Loans - Schedule of Aging of Re

Loans - Schedule of Aging of Recorded Investment in Past Due Loans (Details ) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	$ 8,821	$ 7,142
Loans Not Past Due	695,208	640,980
Total gross loans	704,029	648,122
Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	915	361
Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	584	51
Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	7,322	6,730
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	3,303	602
Loans Not Past Due	465,863	414,562
Total gross loans	469,166	415,164
Agricultural Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	730	355
Agricultural Loans | Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	584	9
Agricultural Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	1,989	238
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	2,418	2,592
Loans Not Past Due	145,220	134,925
Total gross loans	147,638	137,517
Commercial Real Estate Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	2,418	2,592
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	3,092	3,408
Loans Not Past Due	49,505	50,337
Total gross loans	52,597	53,745
Commercial Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	185
Commercial Loans | Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		42
Commercial Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	2,907	3,366
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	8	540
Loans Not Past Due	34,318	40,345
Total gross loans	34,326	40,885
Residential Real Estate Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		6
Residential Real Estate Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	8	534
Installment and consumer other
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Not Past Due	302	811
Total gross loans	$ 302	$ 811

Loans - Nonaccrual, Restructure

Loans - Nonaccrual, Restructured and Certain Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	$ 8,821	$ 7,142
Restructured loans not on nonaccrual status	617	846
Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	7,322	6,730
Financing Receivables 30 To 89 Days Past Due
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	642	200
Financing Receivables 1 To 29 Days Past Due
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	$ 3,208	$ 4,625

Loans - Recorded Investment in

Loans - Recorded Investment in Nonaccrual and Loans Past Due 90 Days or More (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 11,172	$ 11,555
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	2,512	1,293
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	4,899	5,163
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	3,744	3,409
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 17	$ 1,690

Loans - Additional Information

Loans - Additional Information (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounts Notes And Loans Receivable [Line Items]
Average recorded investment in total impaired loans	$ 28,296,000	$ 38,565,000
Interest income recognized on total impaired loans	1,331,000	1,326,000
Interest income recognized for nonaccrual loans	605,000	778,000
Specific reserve to customers whose loan terms have been modified in TDR	214,000	538,000
Additional lending commitments to customers with outstanding loans that are classified as TDRs	0	0
Minimum exposure for annual internal credit review	300,000
TDR Loans
Accounts Notes And Loans Receivable [Line Items]
TDR loans, unfunded commitments	$ 0	$ 0

Loans - TDRs by loan class (Det

Loans - TDRs by loan class (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	$ 11,172	$ 11,555
Restructured and Accruing	617	846
TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	3,275	3,727
Restructured and Accruing	617	846
Total	3,892	4,573
Agricultural Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	2,512	1,293
Agricultural Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	554
Total	554
Commercial Real Estate Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	4,899	5,163
Commercial Real Estate Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	2,482	2,571
Restructured and Accruing	488	542
Total	2,970	3,113
Commercial Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	3,744	3,409
Commercial Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	239
Restructured and Accruing	129	304
Total	368	304
Residential Real Estate Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual	$ 17	1,690
Residential Real Estate Loans | TDR Loans
Financing Receivable Allowance For Credit Losses [Line Items]
Non-Accrual		1,156
Total		$ 1,156

Loans - Risk Category of Loans

Loans - Risk Category of Loans by Class of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts Notes And Loans Receivable [Line Items]
Agricultural loans	$ 469,166	$ 415,164
Commercial real estate loans	147,638	137,517
Commercial loans	52,597	53,745
Residential real estate loans	34,326	40,885
Installment and consumer other	302	811
Total gross loans	704,029	648,122
Sound/ Acceptable/ Satisfactory/ Low Satisfactory
Accounts Notes And Loans Receivable [Line Items]
Agricultural loans	407,488	342,598
Commercial real estate loans	123,301	104,609
Commercial loans	40,435	36,205
Residential real estate loans	26,527	29,738
Installment and consumer other	302	811
Total gross loans	598,053	513,961
Watch
Accounts Notes And Loans Receivable [Line Items]
Agricultural loans	37,940	59,078
Commercial real estate loans	13,782	23,540
Commercial loans	5,459	7,568
Residential real estate loans	4,579	6,288
Total gross loans	61,760	96,474
Special Mention
Accounts Notes And Loans Receivable [Line Items]
Agricultural loans	3,139	2,591
Commercial real estate loans	4,664	6,327
Commercial loans	1,463	1,062
Residential real estate loans	3,203	2,863
Total gross loans	12,469	12,843
Substandard
Accounts Notes And Loans Receivable [Line Items]
Agricultural loans	20,599	10,897
Commercial real estate loans	5,891	3,041
Commercial loans	5,240	8,910
Residential real estate loans	17	1,996
Total gross loans	$ 31,747	$ 24,844

Loan Servicing Rights - Additio

Loan Servicing Rights - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Servicing Assets At Fair Value [Line Items]
Unpaid principal balance of mortgage	$ 468,200	$ 429,300
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	10.00%
Minimum
Servicing Assets At Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	4.00%
Maximum
Servicing Assets At Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	9.00%
Level 3 Inputs
Servicing Assets At Fair Value [Line Items]
Loan servicing rights, fair value	$ 10,191	$ 10,043

Loan Servicing Rights - Summary

Loan Servicing Rights - Summary of Servicing Rights Capitalized and Amortized along with the Aggregate Activity in Related Valuation (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Transfers And Servicing [Abstract]
Balance, beginning of period	$ 7,746	$ 7,529
Additions	2,444	3,414
Disposals	(1,039)	(1,243)
Amortization	(1,430)	(1,954)
Balance, end of period	$ 7,721	$ 7,746

Deposits - Summary of Deposits

Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Deposits [Abstract]
Demand deposits	$ 60,685	$ 81,534
Savings	160,624	140,296
Certificates of deposit	414,912	383,639
Total deposits	$ 636,221	$ 605,469

Deposits - Additional Informati

Deposits - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Deposits [Abstract]
Brokered deposits	$ 158.3	$ 125.4

Equity Incentive Plan - Status

Equity Incentive Plan - Status and Changes in Stock Option Plan (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Number of Options
Options, Outstanding beginning of year | shares	336,051
Options, Granted | shares	79,415
Options, Exercised | shares	(10,000)
Options, Forfeited/expired | shares	(5,000)
Options, Outstanding end of period | shares	400,466
Options exercisable at period-end | shares	240,400
Weighted-Average Exercise Price
Weighted Average Exercise price, Outstanding, beginning of year	$ 11.57
Weighted Average Exercise Price, Granted	19.31
Weighted Average Exercise Price, Exercised	6.90
Weighted Average Exercise Price, Forfeited/expired	12.18
Weighted Average Exercise Price, Outstanding, end of period	13.21
Weighted Average Exercise Price, Options exercisable at period-end	11.29
Weighted-average fair value of options granted during the period	$ 4.99	[1]
Aggregate Intrinsic Value
Aggregate Intrinsic Value, Outstanding, end of period | $	$ 2,375	[2]
Aggregate Intrinsic Value, Options exercisable at period-end | $	$ 1,887	[2]
[1]	The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.
[2]	In thousands. The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on September 30, 2015 and December 31, 2014. This amount changes based on changes in the market value of the Company’s stock.

Equity Incentive Plan - Activit

Equity Incentive Plan - Activity in Restricted Stock Awards (Details) - RSAs	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Number of RSAs
RSAs Outstanding, beginning of year | shares	34,080
RSAs Granted | shares	14,379
RSAs Outstanding, end of period | shares	48,459
Weighted Average Grant Date Fair Value
Weighted Average Grant Price Outstanding, Beginning of year	$ 12.88
Weighted Average Grant Price Outstanding, Granted	19.71
Weighted Average Grant Price Outstanding, End of year	$ 14.90

Equity Incentive Plan - Additio

Equity Incentive Plan - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense	$ 266,000	$ 110,000
Unrecognized share-based compensation expense related to nonvested options amounted	$ 728,000
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized share-based compensation expense related to nonvested options amounted, weighted average period of recognition	2 years 7 months 28 days

Regulatory Matters - Summary of

Regulatory Matters - Summary of Actual Capital Amounts and Ratios of Company's and Bank's (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 140,064	$ 115,471
Total Capital (to risk weighted assets), Actual Ratio	17.78%	17.16%
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Amount	$ 63,035	$ 53,819
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Ratio	8.00%	8.00%
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 130,210	$ 107,029
Tier 1 Capital (to risk weighted assets), Actual Ratio	16.53%	15.91%
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 47,276	$ 26,909
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	6.00%	4.00%
Tier 1 Capital (to average assets), Actual Amount	$ 130,210	$ 107,029
Tier 1 Capital (to average assets), Actual Ratio	15.91%	14.32%
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 32,744	$ 29,901
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	4.00%	4.00%
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Amount	$ 94,838
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Ratio	12.04%
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 35,457
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	4.50%
Bank
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 121,947	$ 112,725
Total Capital (to risk weighted assets), Actual Ratio	15.48%	16.77%
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Amount	$ 63,020	$ 53,778
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Ratio	8.00%	8.00%
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 78,775	$ 67,223
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	10.00%	10.00%
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 112,093	$ 104,289
Tier 1 Capital (to risk weighted assets), Actual Ratio	14.23%	15.51%
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 47,265	$ 26,889
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	6.00%	4.00%
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 63,020	$ 40,334
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	8.00%	6.00%
Tier 1 Capital (to average assets), Actual Amount	$ 112,093	$ 104,289
Tier 1 Capital (to average assets), Actual Ratio	13.70%	13.96%
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 32,723	$ 29,880
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	4.00%	4.00%
Tier 1 Capital (to average assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 40,904	$ 37,351
Tier 1 Capital (to average assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	5.00%	5.00%
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Amount	$ 112,093
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Ratio	14.23%
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 35,449
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	4.50%
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 51,204
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 85,783	$ 81,282
Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	85,783	81,282
Fair Value on a Recurring Basis
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	85,783	81,282
Fair Value on a Recurring Basis | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	85,783	81,282
Fair Value on a Recurring Basis | U.S. Government and Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	2,010	2,005
Fair Value on a Recurring Basis | U.S. Government and Agency Securities | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	2,010	2,005
Fair Value on a Recurring Basis | Municipal securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	46,962	41,849
Fair Value on a Recurring Basis | Municipal securities | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	46,962	41,849
Fair Value on a Recurring Basis | Mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	36,811	37,428
Fair Value on a Recurring Basis | Mortgage-backed securities | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 36,811	$ 37,428

Fair Value Measurements - Finan

Fair Value Measurements - Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded (Details) - Fair Value on a Nonrecurring Basis - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment Losses	$ 2,469	$ 4,084
Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	32,484	29,087
Impaired Loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment Losses	2,287	2,894
Impaired Loans | Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	29,460	21,950
Other Real Estate Owned
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment Losses	182	1,190
Other Real Estate Owned | Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 3,024	$ 7,137

Fair Value Measurements - Signi

Fair Value Measurements - Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis (Details) - Level 3 Inputs	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Impaired Loans
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	Evaluation of collateral
Unobservable Inputs	Estimation of value
Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	Appraisal
Unobservable Inputs	Appraisal adjustment
Other Real Estate Owned | Minimum
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	4.00%	3.00%
Other Real Estate Owned | Maximum
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	28.00%	28.00%
Other Real Estate Owned | Weighted Average
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	14.00%	9.00%

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Financial assets:
Cash and cash equivalents	$ 13,026	$ 10,480	$ 43,726	$ 71,780
FHLB Stock	3,507	1,252
Securities available for sale	85,783	81,282
Loans, net of allowance for loan losses	694,196	637,519
Loans held for sale	13,712	4,114
Accrued interest receivable	2,476	2,219
Loan servicing rights	7,721	7,746		$ 7,529
Financial liabilities:
Deposit	636,221	605,469
Other borrowings	4,383	23,857
Advances from FHLB	64,000	28,000
Subordinated debentures	12,372	12,372
Accrued interest payable	1,273	1,284
Other Deposits
Financial liabilities:
Deposit	221,309	221,830
Level 3 Inputs
Financial assets:
Loans, net of allowance for loan losses, Fair Value	706,041	647,973
Loans held for sale, Fair Value	13,712	4,114
Loan servicing rights, fair value	10,191	10,043
Financial liabilities:
Other borrowings	4,383	23,857
Advances from FHLB	64,000	28,000
Subordinated debentures	12,372	12,372
Other borrowings, Fair Value	4,383	23,857
Advances from FHLB, Fair Value	65,130	28,510
Subordinated debentures, Fair Value	12,372	12,372
Level 3 Inputs | Bank Time Deposits
Financial liabilities:
Deposit	414,912	383,639
Level 3 Inputs | Other Deposits
Financial liabilities:
Deposits, Fair Value	421,208	388,141
Level 1 Inputs
Financial assets:
Cash and cash equivalents, Fair Value	13,026	10,480
Level 1 Inputs | Other Deposits
Financial liabilities:
Deposits, Fair Value	221,309	221,830
Level 2 Inputs
Financial assets:
Securities available for sale	85,783	81,282
FHLB Stock, Fair Value	3,507	1,252
Accrued interest receivable, Fair Value	2,476	2,219
Financial liabilities:
Accrued interest payable, Fair Value	$ 1,273	$ 1,284

Other Real Estate Owned - Summa

Other Real Estate Owned - Summary of Changes in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Balance, beginning of period	$ 3,166	$ 11,445	$ 7,137	$ 16,083
Assets foreclosed	1,485	1,321	1,530	1,321
Write-down of other real estate owned		(44)	(182)	(729)
Net gain (loss) on sales of other real estate owned	26	(173)	(260)	(235)
Capitalized additions to other real estate owned			39	423
Proceeds from sale of other real estate owned	(1,653)	(4,400)	(5,240)	(8,714)
Balance, end of period	$ 3,024	$ 8,149	$ 3,024	$ 8,149

Other Real Estate Owned - Expen

Other Real Estate Owned - Expenses Applicable to Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Realized loss on sales of other real estate owned	$ (26)	$ 173	$ 260	$ 235
Write-down of other real estate owned		44	182	729
Operating expenses, net of rental income	88	90	18	175
Total Expenses	$ 62	$ 307	$ 460	$ 1,139

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - Stevens Point, Wisconsin - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Sep. 30, 2015
Commitments And Contingencies Disclosure [Line Items]
Construction of new branch incurred cost		$ 1.5
Scenario, Forecast
Commitments And Contingencies Disclosure [Line Items]
Construction of new branch estimated cost	$ 3.6