Bank First (BFC) 10-K 26 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 22, 2019	Jun. 29, 2018
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Registrant Name	Bank First National Corp
Entity Central Index Key	0001746109
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 335,950,830
Trading Symbol	BFNC
Entity Common Stock, Shares Outstanding		6,577,973
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Small Business	true

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 41,435	$ 37,914
Interest-bearing deposits	21,830	15,186
Federal funds sold	44,478	48,877
Cash and cash equivalents	107,743	101,977
Securities held to maturity, at amortized cost ($40,477 and $39,808 fair value at December 31, 2018 and 2017, respectively)	40,768	39,991
Securities available for sale, at fair value	118,906	119,043
Loans, net	1,416,246	1,385,935
Premises and equipment, net	24,489	18,578
Goodwill	15,024	15,085
Other investments, at cost	4,555	7,226
Cash value of life insurance	24,178	23,722
Intangible assets, net	5,297	5,578
Other real estate owned (OREO)	3,592	6,270
Investment in minority-owned subsidiaries	25,397	21,515
Other assets	6,970	8,484
TOTAL ASSETS	1,793,165	1,753,404
Deposits:
Interest-bearing deposits	1,108,402	1,070,004
Noninterest-bearing deposits	448,765	436,638
Total deposits	1,557,167	1,506,642
Securities sold under repurchase agreements	31,489	47,568
Notes payable	0	8,500
Subordinated notes	11,500	11,500
Other liabilities	18,686	17,466
Total liabilities	1,618,842	1,591,676
Stockholders' equity:
Serial preferred stock - $0.01 par value Authorized - 5,000,000 shares	0	0
Common stock - $0.01 par value Authorized - 20,000,000 shares Issued - 7,368,083 shares as of December 31, 2018 and 2017 Outstanding - 6,610,358 and 6,805,684 shares as of December 31, 2018 and 2017, respectively	74	74
Additional paid-in capital	27,601	27,528
Retained earnings	168,363	145,879
Treasury stock, at cost - 757,725 and 562,399 shares as of December 31, 2018 and 2017, respectively	(21,349)	(12,730)
Accumulated other comprehensive income (loss)	(366)	977
Total stockholders' equity	174,323	161,728
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,793,165	$ 1,753,404

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Securities, Held-to-maturity, Fair Value	$ 40,477	$ 39,808
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Shares, Issued	7,368,083	7,368,083
Common Stock, Shares, Outstanding	6,610,358	6,805,684
Treasury Stock, Shares	757,725	562,399
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	5,000,000	5,000,000

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest income:
Loans, including fees	$ 72,101	$ 48,863	$ 40,853
Securities:
Taxable	2,915	1,833	1,799
Tax-exempt	1,776	1,664	1,575
Other	1,152	1,112	499
Total interest income	77,944	53,472	44,726
Interest expense:
Deposits	12,382	6,443	5,506
Securities sold under repurchase agreements	399	272	70
Borrowed funds	2,064	1,017	356
Total interest expense	14,845	7,732	5,932
Net interest income	63,099	45,740	38,794
Provision for loan losses	2,935	1,055	320
Net interest income after provision for loan losses	60,164	44,685	38,474
Noninterest income:
Service charges	3,493	2,950	2,747
Income from Ansay	2,114	1,663	1,583
Income from UFS	2,563	2,390	2,133
Loan servicing income	1,478	1,158	1,006
Net gain on sales of mortgage loans	617	895	1,042
Noninterest income from strategic alliances	90	94	90
Other	1,176	698	643
Total noninterest income	11,531	9,848	9,244
Noninterest expenses:
Salaries, commissions, and employee benefits	21,500	16,595	13,314
Occupancy	3,498	3,097	2,573
Data processing	3,619	2,939	2,473
Postage, stationery, and supplies	620	452	362
Net (gain) loss on sales and valuations of OREO	252	(49)	31
Net loss on sales of securities	31	32	225
Advertising	220	183	201
Charitable contributions	985	495	463
Outside service fees	3,132	3,317	2,670
Amortization of intangibles	756	132	18
Other	5,029	3,201	2,769
Total noninterest expenses	39,642	30,394	25,099
Income before provision for income taxes	32,053	24,139	22,619
Provision for income taxes	6,597	8,826	7,706
Net Income	$ 25,456	$ 15,313	$ 14,913
Earnings per share - basic	$ 3.81	$ 2.44	$ 2.40
Earnings per share - diluted	3.81	2.44	2.40
Dividends per share	$ 0.68	$ 0.64	$ 0.59

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net Income	$ 25,456	$ 15,313	$ 14,913
Unrealized gains (losses) on available for sale securities:
Unrealized holding gains (losses) arising during period	(1,761)	962	(1,578)
Amortization of unrealized holding gains on securities transferred from available for sale to held to maturity	(76)	(131)	(180)
Reclassification adjustment for losses included in net income	31	32	225
Income tax benefit (expense)	463	(339)	601
Total other comprehensive income (loss)	(1,343)	524	(932)
Comprehensive income	$ 24,113	$ 15,837	$ 13,981

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Serial Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (loss) [Member]
Balance at Dec. 31, 2015	$ 118,928	$ 0	$ 67	$ 2,691	$ 123,526	$ (8,580)	$ 1,224
Net income	14,913	0	0	0	14,913	0	0
Other comprehensive Income (Loss)	(932)	0	0	0	0	0	(932)
Purchase of treasury stock	(2,587)	0	0	0	0	(2,587)	0
Sale of treasury stock	448	0	0	0	0	448	0
Cash dividends	(3,666)	0	0	0	(3,666)	0	0
Amortization of stock-based compensation	419	0	0	419	0	0	0
Vesting of restricted stock awards	0	0	0	(282)	0	282	0
Balance at Dec. 31, 2016	127,523	0	67	2,828	134,773	(10,437)	292
Net income	15,313	0	0	0	15,313	0	0
Reclassification adjustment for tax rate change	0	0	0	0	(161)	0	161
Other comprehensive Income (Loss)	524	0	0	0	0	0	524
Purchase of treasury stock	(3,631)	0	0	0	0	(3,631)	0
Sale of treasury stock	896	0	0	0	0	896	0
Shares issued in the acquisition of Waupaca Bancorporation, Inc. (653,523 shares)	24,684	0	7	24,677	0	0	0
Cash dividends	(4,046)	0	0	0	(4,046)	0	0
Amortization of stock-based compensation	465	0	0	465	0	0	0
Vesting of restricted stock awards	0	0	0	(442)	0	442	0
Balance at Dec. 31, 2017	161,728	0	74	27,528	145,879	(12,730)	977
Net income	25,456	0	0	0	25,456	0	0
Change in accounting principle in unconsolidated subsidiary at Dec. 31, 2018	1,558	0	0	0	1,558	0	0
Other comprehensive Income (Loss)	(1,343)	0	0	0	0	0	(1,343)
Purchase of treasury stock	(10,449)	0	0	0	0	(10,449)	0
Sale of treasury stock	1,347	0	0	0	0	1,347	0
Cash dividends	(4,530)	0	0	0	(4,530)	0	0
Amortization of stock-based compensation	556	0	0	556	0	0	0
Vesting of restricted stock awards	0	0	0	(483)	0	483	0
Balance at Dec. 31, 2018	$ 174,323	$ 0	$ 74	$ 27,601	$ 168,363	$ (21,349)	$ (366)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Dividends Payable, Amount Per Share	$ 0.68	$ 0.64	$ 0.59
Stock Issued During Period, Shares, Acquisitions	653,523

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 25,456	$ 15,313	$ 14,913
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	2,935	1,055	320
Depreciation and amortization of premises and equipment	1,116	1,126	900
Amortization of intangibles	756	132	18
Net amortization of securities	406	678	975
Amortization of stock-based compensation	556	465	419
Accretion of purchase accounting valuations	(6,056)	(1,626)	0
Net change in deferred loan fees and costs	231	651	(167)
Expense (benefit) for deferred income taxes	1,148	624	(66)
Change in fair value of mortgage servicing rights (MSR) and other	(119)	224	558
Loss from sale and disposal of premises and equipment	455	0	9
(Gain) loss on sale of OREO and valuation allowance	252	(49)	31
Proceeds from sales of mortgage loans	37,891	51,365	84,526
Originations of mortgage loans held for sale	(37,630)	(50,898)	(83,776)
Gain on sales of mortgage loans	(617)	(895)	(1,042)
Realized loss on sale of securities available for sale	31	32	225
Undistributed income of UFS joint venture	(2,563)	(2,390)	(2,133)
Undistributed income of Ansay joint venture	(2,114)	(1,663)	(1,583)
Net earnings on life insurance	(608)	(549)	(534)
Decrease in other assets	306	278	29
Increase in other liabilities	1,220	4,450	793
Net cash provided by operating activities	23,052	18,323	14,415
Activity in securities available for sale and held to maturity:
Sales	4,467	48,906	9,237
Maturities, prepayments, and calls	15,559	12,970	21,493
Purchases	(22,909)	(49,594)	(44,671)
Net increase in loans	(29,229)	(46,708)	(69,489)
Dividends received from UFS	1,505	915	814
Dividends received from Ansay	1,432	964	933
Proceeds from sale of loans acquired in business combination	0	13,000	0
Proceeds from sale of OREO	3,736	329	724
Capital expenditures on OREO	0	0	(50)
Sales (Purchases) of other investments	2,671	500	(750)
Proceeds from life insurance	152	0	0
Proceeds from sale of premises and equipment	445	0	0
Purchases of premises and equipment	(7,927)	(2,825)	(1,272)
Net cash used in business combination	0	(19,882)	0
Net cash used in investing activities	(30,098)	(41,425)	(83,031)
Cash flows from financing activities, net of effects of business combination:
Net increase in deposits	51,023	34,241	64,445
Net (decrease) increase in securities sold under repurchase agreements	(16,079)	(2,538)	4,489
Proceeds from advances of borrowed funds	1,214,200	476,500	325,400
Repayment of borrowed funds	(1,214,200)	(476,500)	(325,400)
Proceeds from revolving line of credit	0	5,000	1,300
Repayment of revolving line of credit	(5,000)	0	(1,300)
Proceeds from note payable	0	3,500	0
Repayment of note payable	(3,500)	0	0
Proceeds from subordinated debt	0	11,500	0
Dividends paid	(4,530)	(4,046)	(3,666)
Proceeds from sales of treasury stock	1,347	896	448
Repurchase of common stock	(10,449)	(3,631)	(2,587)
Net cash provided by financing activities	12,812	44,922	63,129
Net increase (decrease) in cash and cash equivalents	5,766	21,820	(5,487)
Cash and cash equivalents at beginning of year	101,977	80,157	85,644
Cash and cash equivalents at end of year	107,743	101,977	80,157
Cash paid during the period for:
Interest	14,440	6,751	5,793
Income taxes	5,775	7,981	8,202
Supplemental schedule of noncash activities:
Loans transferred to OREO	1,310	2,259	433
Mortgage servicing rights resulting from sale of loans	356	428	660
Amortization of unrealized holding gains on securities transferred from available for sale to held to maturity recognized in other comprehensive income, net of tax	(60)	(80)	(109)
Change in unrealized gain/loss on investment securities available for sale, net of tax	(1,367)	604	(823)
Acquisition:
Fair value of assets acquired	0	418,235	0
Fair value of liabilities assumed	0	347,276	0
Net assets acquired	$ 0	$ 70,959	$ 0
Common stock issued in acquisition	0	24,684	0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 1  Summary of Significant Accounting Policies The accounting and reporting policies of Bank First National Corporation and Subsidiaries (Corporation) conform to generally accepted accounting principles (GAAP) in the United States and general practices within the financial institution industry. Significant accounting and reporting policies are summarized below. Principles of Consolidation The consolidated financial statements include the accounts of the Corporation and its wholly- owned subsidiaries, Veritas Asset Holdings, LLC (Veritas) and Bank First, National Association (Bank). The Bank’s wholly-owned subsidiaries are Bank First Investments, Inc. and TVG Holdings, Inc. (TVG). All significant intercompany balances and transactions have been eliminated. The Bank has two investments in minority-owned subsidiaries that are accounted for using the equity method in the consolidated financial statements. The Bank owns 49.8 % of UFS, LLC (UFS) which provides data processing solutions to over 60 banks in the Midwest. TVG owns 30.0 % of Ansay & Associates, LLC (Ansay) providing clients throughout the Midwest with superior insurance and risk management solutions. Organization The Corporation provides a variety of financial services to individual and business customers in Wisconsin through the Bank. The Bank is subject to competition from other traditional and nontraditional financial institutions and is also subject to the regulations of certain federal agencies and undergoes periodic examinations by those regulatory authorities including the Office of the Comptroller of the Currency and the Federal Reserve Bank. Use of Estimates in Preparation of Financial Statements The preparation of the accompanying consolidated financial statements in conformity with GAAP in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results may differ from these estimates. The allowance for loan losses, carrying value of other real estate owned, carrying value of goodwill, fair value of mortgage servicing rights, and fair values of financial instruments are inherently subjective and are susceptible to significant change. Business Combinations The Corporation accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (ASC) 805 , Business Combinations (ASC 805) . The Corporation recognizes the full fair value of the assets acquired and liabilities assumed and immediately expenses transaction costs. There is no separate recognition of the acquired allowance for loan losses on the acquirer’s balance sheet as credit related factors are incorporated directly into the fair value of the net tangible and intangible assets acquired. If the amount of consideration exceeds the fair value of assets purchased less the fair value of liabilities assumed, goodwill is recorded. Alternatively, if the amount by which the fair value of assets purchased exceeds the fair value of liabilities assumed and consideration paid, a gain (bargain purchase gain) is recorded. Fair values are subject to refinement for up to one year after the closing date of an acquisition as information relative to closing date fair values becomes available. Results of operations of the acquired business are included in the statement of income from the effective date of the acquisition. Additional information regarding acquisitions is provided in Note 2 . Cash and Cash Equivalents For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash on hand, interest-bearing and noninterest-bearing accounts in other financial institutions, and federal funds sold, all of which have original maturities of three months or less. Generally, federal funds are purchased and sold for one day periods. In the normal course of business, the Corporation maintains cash and due from bank balances with correspondent banks. Accounts at each institution that are insured by the Federal Deposit Insurance Corporation have up to $250,000 of insurance. Total uninsured balances held at December 31 , 2018 and 2017 were approximately $1,013,000 and $ 3,244,000 , respectively. The Bank is required to maintain noninterest-bearing deposits on hand or with the Federal Reserve Bank to meet specific reserve requirements. For December 31 , 2018 and 2017 those required reserves were approximately $ 28,302,000 and $ 10,891,000 , respectively. Securities Securities are classified as held to maturity or available for sale at the time of purchase. Investment securities classified as held to maturity, which management has the intent and ability to hold to maturity, are reported at amortized cost. Investment securities classified as available for sale, which management has the intent and ability to hold for an indefinite period of time, but not necessarily to maturity, are carried at fair value, with unrealized gains and losses, net of related deferred income taxes, included in stockholders’ equity as a separate component of other comprehensive income. The net carrying value of debt securities classified as held to maturity or available for sale is adjusted for amortization of premiums and accretion of discounts utilizing the effective interest method over the expected estimated maturity. Such amortization and accretion is included as an adjustment to interest income from securities. Interest and dividends are included in interest income from securities. Transfers of debt securities into the held to maturity classification from the available for sale classification are made at fair value as of the date of transfer. The unrealized holding gain or loss as of the date of transfer is retained in other comprehensive income and in the carrying value of the held to maturity securities, establishing the amortized cost of the security. These unrealized holding gains and losses as of the date of transfer are amortized or accreted over the remaining life of the security. Realized gains or losses, determined on the basis of the cost of specific securities sold, are included in earnings. The Bank evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuers are assessed. In addition, management considers the length of time and extent that fair value has been less than cost, the financial condition and near-term prospects of the issuer, and that the Corporation does not have the intent to sell the security and it is more likely than not that it will not have to sell the security before recovery of its cost basis. Adjustments to market value that are considered temporary are recorded as a separate component of equity, net of tax. If an impairment of security is identified as other-than-temporary based on information available such as the decline in the credit worthiness of the issuer, external market ratings or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if a credit loss exists. If there is a credit loss, it will be recorded in the consolidated statement of income in the period of identification. Other Investments Other investments are carried at cost, which approximates fair value, and consist of Federal Home Loan Bank of Chicago (FHLB) stock, Federal Reserve Bank stock, Bankers’ Bancorporation stock, investments in other private companies that do not have quoted market prices and preferred stock in a community development project. Other investments are evaluated for impairment at least on an annual basis. Loans Held for Sale Loans originated and intended for sale in the secondary market, consisting of the current origination of certain fixed-rate mortgage loans, are carried at the lower of cost or estimated fair value in the aggregate. A gain or loss is recognized at the time of the sale reflecting the present value of the difference between the contractual interest rate of the loans sold and the yield to the investor, adjusted for the initial value of mortgage servicing rights associated with loans sold with servicing retained. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. There were no loans held for sale at December 31 , 2018 or 2017 . Loans and Related Interest Income - Originated Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoffs are generally reported at their outstanding unpaid principal balances adjusted for charge-offs and the allowance for loan losses. The accrual of interest on loans is calculated using the simple interest method on daily balances of the principal amount outstanding and is recognized in the period earned utilizing the loan convention applicable by loan type. Loan origination fees, net of certain direct loan origination costs, are deferred and recognized in interest income using the effective interest method over the estimated life of the loan. The accrual of interest is discontinued when a loan becomes 90 days past due and is not both well collateralized and in the process of collection, or when management believes, after considering economic and business conditions and collection efforts, that the principal or interest will not be collectible in the normal course of business. When loans are placed on nonaccrual or charged off, all unpaid accrued interest is reversed and additional income is recorded only to the extent that payments are received and the collection of principal is reasonably assured. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, when the obligation has performed in accordance with the contractual terms for a reasonable period of time, and future payments of principal and interest are reasonably assured. Loans are considered impaired if it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement. Total impaired loans are evaluated based on the estimated amount and timing of future cash flows and the fair value of the collateral Loans and Related Interest Income - Acquired The loans purchased in the 2017 acquisition were acquired loans. Acquired loans are recorded at their estimated fair value at the acquisition date and are initially classified as either purchase credit impaired (PCI) loans (i.e. loans that reflect credit deterioration since origination and it is probable at acquisition that the Corporation will be unable to collect all contractually required payments) or purchased non-impaired loans (i.e. performing acquired loans). PCI loans are accounted for under the accounting guidance for loans and debt securities acquired with deteriorated credit quality, found in FASB ASC Topic 310 - 30 , Receivables— Loans and Debt Securities Acquired with Deteriorated Credit Quality. The Corporation estimates the amount and timing of expected principal, interest and other cash flows for each loan or pool of loans meeting the criteria above, and determines the excess of the loan’s scheduled contractual principal and contractual interest payments over all cash flows expected to be collected at acquisition as an amount that should not be accreted. These credit discounts (nonaccretable marks) are included in the determination of the initial fair value for acquired loans; therefore, an allowance for loan losses is not recorded at the acquisition date. Differences between the estimated fair values and expected cash flows of acquired loans at the acquisition date that are not credit-based (accretable marks) are subsequently accreted to interest income over the estimated life of the loans using a method that approximates a level yield method if the timing and amount of the future cash flows is reasonably estimable. Subsequent to the acquisition date for PCI loans, increases in cash flows over those expected at the acquisition date result in a move of the discount from nonaccretable to accretable. Decreases in expected cash flows after the acquisition date are recognized through the provision for loan losses. Performing acquired loans are accounted for under FASB ASC Topic 310 - 20 , Receivables—Nonrefundable Fees and Other Costs. Performance of certain loans may be monitored and based on management’s assessment of the cash flows and other facts available, portions of the accretable difference may be delayed or suspended if management deems appropriate. The Corporation’s policy for determining when to discontinue accruing interest on performing acquired loans and the subsequent accounting for such loans is essentially the same as the policy for originated loans described above. Allowance for Loan Losses - Originated The allowance for loan losses (ALL) is established through a provision for loan losses charged to expense as losses are estimated to have occurred. Loan losses are charged against the allowance when management believes that the collectability of the principal is unlikely. Subsequent recoveries, if any, are credited to the allowance. Management regularly evaluates the allowance for loan losses using general economic conditions, the Corporation’s past loan loss experience, composition of the portfolio, and other relevant factors. This evaluation is inherently subjective since it requires material estimates that may be susceptible to significant change. The ALL consists of specific reserves for certain impaired loans and general reserves for non-impaired loans. Specific reserves reflect estimated losses on impaired loans from management’s analyses developed through specific credit allocations. The specific credit reserves are based on regular analyses of impaired non-homogenous loans greater than $ 250,000 . These analyses involve a high degree of judgment in estimating the amount of loss associated with specific loans, including estimating the amount and timing of future cash flows and collateral values. The general reserve is based on the Bank’s historical loss experience which is updated quarterly. The general reserve portion of the ALL also includes consideration of certain qualitative factors such as 1) changes in lending policies and/or underwriting practices, 2) national and local economic conditions 3) changes in portfolio volume and nature, 4) experience, ability and depth of lending management and other relevant staff, 5) levels of and trends in past-due and nonaccrual loans and quality, 6) changes in loan review and oversight, 7) impact and effects of concentrations and 8) other issues deemed relevant. Management believes that the allowance for loan losses is adequate. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the allowance for loan losses. Such agencies may require the Bank to recognize additions to the allowance based on their judgments of information available to them at the time of their examination. Allowance for Loan Losses - Acquired An ALL is calculated using a methodology similar to that described for originated loans. Performing acquired loans are subsequently evaluated for any required allowance at each reporting date. Such required allowance for each loan pool is compared to the remaining fair value discount for that pool. If greater, the excess is recognized as an addition to the allowance through a provision for loan losses. If less than the discount, no additional allowance is recorded. Charge-offs and losses first reduce any remaining fair value discount for the loan pool and once the discount is depleted, losses are applied against the allowance established for that pool. For PCI loans after acquisition, cash flows expected to be collected are recast for each loan periodically as determined appropriate by management. If the present value of expected cash flows for a loan is less than its carrying value, impairment is reflected by an increase in the ALL and a charge to the provision for loan losses. If the present value of the expected cash flows for a loan is greater than its carrying value, any previously established ALL is reversed and any remaining difference increases the accretable yield which will be taken into income over the remaining life of the loan. Loans which were considered troubled debt restructurings by Waupaca Bancorporation, Inc. prior to the acquisition are not required to be classified as troubled debt restructurings in the Corporation’s consolidated financial statements unless or until such loans would subsequently meet criteria to be classified as such, since acquired loans were recorded at their estimated fair values at the time of the acquisition. Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets. Premises and equipment acquired in the 2017 acquisition were recorded at estimated fair value on the date of acquisition. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of premises and equipment are reflected in income. Premises and equipment, and other long-term assets, are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. Depreciation expense is computed using the straight-line method over the following estimated useful lives. Buildings and improvements 40 years Land improvements 20 years Furniture, fixtures and equipment 2 - 7 years Other Real Estate Owned Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value at the date of foreclosure less estimated costs to sell the asset, establishing a new cost basis. Any write downs at the time of foreclosure are charged to the allowance for loan loss. OREO properties acquired in conjunction with the 2017 acquisition were recorded at fair value on the date of acquisition. Subsequent to foreclosure, valuations are periodically performed by management, and a valuation allowance is established if fair value declines below carrying value. Costs relating to the development and improvement of the property are capitalized. Revenue and expenses from operations and changes in the valuation allowance are included in other expenses. Intangible Assets and Goodwill Intangible assets consist of the value of core deposits and mortgage servicing assets and the excess of purchase price over fair value of net assets (goodwill). Core deposits are stated at cost less accumulated amortization and are amortized on a sum of the years digits basis over a period of one to ten years. See Note 2 for additional information on the 2017 acquisition. Mortgage servicing rights are recognized as separate assets when rights are acquired through purchase or through sale of mortgage loans with servicing retained. Servicing rights acquired through sale of financial assets are recorded based on the fair value of the servicing right. The determination of fair value is based on a valuation model and includes stratifying the mortgage servicing rights by predominant characteristics, such as interest rates and terms, and estimating the fair value of each stratum based on the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as costs to service, a discount rate, and prepayment speeds. Changes in fair value are recorded as an adjustment to earnings. The Corporation performs a “qualitative” assessment of goodwill to determine whether further impairment testing of indefinite-lived intangible assets is necessary on at least an annual basis. If it is determined, as a result of performing a qualitative assessment over goodwill, that it is more likely than not that goodwill is impaired, management will perform an impairment test to determine if the carrying value of goodwill is realizable. The Corporation evaluated goodwill and core deposit intangibles for impairment during 2018 , 2017 and 2016 , determining that there was no goodwill and core deposit intangible impairment. Income Taxes The Corporation files one consolidated federal income tax return and two state returns. Federal income tax expense is allocated to each subsidiary based on an intercompany tax sharing agreement. Deferred tax assets and liabilities have been determined using the liability method. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities and the current enacted tax rates which will be in effect when these differences are expected to reverse. Provision (benefit) for deferred taxes is the result of changes in the deferred tax assets and liabilities. Treasury Stock Common stock shares repurchased by the Corporation are recorded as treasury stock at cost. Securities Sold Under Repurchase Agreements The Corporation sells securities under repurchase agreements. These transactions are accounted for as collateralized financing transactions and are recorded at the amounts at which the securities were sold. The Corporation may have to provide additional collateral to the counterparty, as necessary. Off-Balance-Sheet Financial Instruments In the ordinary course of business, the Corporation has entered into off-balance-sheet financial instruments including commitments to extend credit, unfunded commitments under lines of credit, and letters of credit. Such financial instruments are recorded in the consolidated financial statements when they are funded. Advertising Advertising costs are expensed as incurred. Per Share Computations Weighted average shares outstanding were 6,673,758 , 6,285,901 , and 6,220,694 for the years ended December 31 , 2018 , 2017 and 2016 , respectively. All outstanding unvested share-based payment awards that contain rights to non-forfeitable dividends are considered participating securities for basic and diluted earnings per share calculations. There were no potentially dilutive instruments outstanding during the periods presented. Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are any such matters that will have a material effect on the consolidated financial statements at December 31 , 2018 and 2017 . Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Bank, the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets and the Bank does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity. Comprehensive Income GAAP normally requires that recognized revenues, expenses, gains and losses be included in net income. In addition to net income, another component of comprehensive income includes the after-tax effect of changes in unrealized gains and losses on available for sale securities. This item is reported as a separate component of stockholders’ equity. The Corporation presents comprehensive income in the statement of comprehensive income. Stock-based Compensation The Corporation uses the fair value method of recognizing expense for stock-based compensation based on the fair value of restricted stock awards at the date of grant as prescribed by accounting standards codification Topic 781 - 10 Compensation/Stock Compensation. Mortgage Banking Derivatives Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest rate on the loan is locked. The Bank enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into in order to hedge the change in interest rates resulting from its commitments to fund loans. The forward commitments for the future delivery of mortgage loans are based on the Bank’s “best efforts” and therefore the Bank is not penalized if a loan is not delivered to the investor if the loan did not get originated. Changes in the fair values of these derivatives generally offset each other and are included in “other income” in the consolidated statements of income. New Accounting Pronouncements In May 2014 , the Financial Accounting Standards Board (FASB) issued ASU 2014 - 09 , Revenue from Contracts with Customers (Topic 606) (ASU 2014 - 09) . ASU 2014 - 09 implements a common revenue standard that clarifies the principles for recognizing revenue. The core principle of ASU 2014 - 09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: (1) identify the contract(s) with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract and (5) recognize revenue when (or as) the entity satisfies a performance obligation. ASU 2015 - 14 , Revenue from Contracts with Customers (Topic 606) (ASU 2015 - 14) was issued in August 2015 which defers adoption to annual reporting periods beginning after December 15 , 2017 and interim reporting periods within that year. The timing of the Corporation’s revenue recognition did not materially change. The Corporation’s largest portions of revenue, interest and fees on loans and gain on sales of loans, are specifically excluded from the scope of the guidance, and the Corporation currently recognizes the majority of the remaining revenue sources in a manner that management believes is consistent with the new guidance. An unconsolidated subsidiary of the Bank did have a material impact as a result of this ASU, and implementation resulted in an increase of $ 1,558,000 to retained earnings during 2018 . In January 2016 , the FASB issued ASU 2016 - 01 , Financial Instruments—Overall (Subtopic 825 - 10) : (ASU 2016 - 01) . This guidance changes how entities account for equity investments that do not result in consolidation and are not accounted for under the equity method of accounting. Entities will be required to measure these investments at fair value at the end of each reporting period and recognize changes in fair value in net income. A practicability exception will be available for equity investments that do not have readily determinable fair values; however, the exception requires the Corporation to adjust the carrying amount for impairment and observable price changes in orderly transactions for the identical or a similar investment of the same issuer. This guidance also changes certain disclosure requirements and other aspects of current GAAP. This guidance was effective for fiscal years beginning after December 15 , 2017 and for interim reporting periods within that year. The adoption of this ASU did not have a material impact on the Corporation’s consolidated financial statements. In February 2016 , the FASB issued ASU 2016 - 02 , Leases (Topic 842) (ASU 2016 - 02) . Certain aspects of this ASU were updated in July 2018 by the issuance of ASU, 2018 - 10 , Codification Improvements to Topic 842 , Leases. The new guidance establishes the principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. Entities will be required to recognize the lease assets and lease liabilities that arise from leases in the statement of financial position and to disclose qualitative and quantitative information about lease transactions, such as information about variable lease payments and options to renew and terminate leases. This guidance is effective for fiscal years beginning after December 15 , 2018 and interim reporting periods within that year. The Corporation’s assets and liabilities will increase based on the present value of the remaining lease payments for leases in place at the adoption date; however, this is not expected to be material to the Corporation’s results of operations. In June 2016 , the FASB issued ASU 2016 - 13 , Financial Instruments—Credit Losses (Topic 326) : Measurement of Credit Losses on Financial Instruments. Certain aspects of this ASU were updated in November 2018 by the issuance of ASU 2018 - 19 , Codification Improvements to Topic 326 , Financial Instruments—Credit Losses . The main objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in the ASU replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The ASU is effective for the Corporation for the fiscal year beginning after December 15 , 2019 , and interim periods within that fiscal year. Early adoption is permitted for the fiscal year beginning after December 15 , 2018 , including interim periods within this fiscal year. The Corporation is currently evaluating the impact of ASU 2016 - 13 on the consolidated financial statements, although the general expectation in the banking industry is that the implementation of this standard will result in higher required balances in the allowance for loan losses. In January 2017 , the FASB issued ASU 2017 - 04 , Intangibles—Goodwill and Other (Topic 350) : Simplifying the Test for Goodwill Impairment . The amendments in this ASU were issued to address concerns over the cost and complexity of the two-step goodwill impairment test and resulted in the removal of the second step of the test. The amendments require an entity to apply a one-step quantitative test and record the amount of goodwill impairment as the excess of a reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The new guidance does not amend the optional qualitative assessment of goodwill impairment. This ASU is intended to reduce the cost and complexity of the two-step goodwill impairment test and is effective for annual and interim goodwill impairment tests in fiscal years beginning after December 15 , 2019 , with early adoption permitted for testing performed after January 1 , 2017 . Upon adoption, the amendments should be applied on a prospective basis and the entity is required to disclose the nature of and reason for the change in accounting principle upon transition. The adoption of this guidance is not expected to have a significant impact on the Corporation’s consolidated financial statements. In March 2017 , the FASB issued ASU 2017 - 08 , Receivables—Nonrefundable Fees and Other Costs (Subtopic 310 - 20) : Premium Amortization on Purchased Callable Debt Securities . The amendments in this ASU shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount as discounts continue to be accreted to maturity. This ASU is intended to more closely align the amo

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	Note 2  Acquisition On October 27 , 2017 , the Corporation consummated its merger with Waupaca Bancorporation, Inc. (Waupaca), pursuant to the Agreement and Plan of Bank Merger by and between the Corporation and Waupaca dated May 12 , 2017 , (the Merger Agreement), whereby Waupaca was merged with and into the Corporation, and First National Bank, Waupaca’s wholly owned commercial bank subsidiary serving central Wisconsin, was merged with and into the Bank. The system integration was completed, and six branches of Waupaca opened, on October 30 , 2017 , as branches of the Bank, expanding its presence into Barron and Waupaca Counties, Wisconsin, bringing the Bank’s footprint to 18 branches as of December 31 , 2017 . The purpose of the merger was for strategic reasons beneficial to the Corporation. The acquisition is consistent with its plan to drive growth and efficiency through increased scale, leverage the strengths of each bank across the combined customer base, enhance profitability, and add liquidity and shareholder value. Pursuant to the terms of the Merger Agreement, Waupaca shareholders had the option to receive either 177.23 shares of the Corporation’s common stock or $ 6,203.16 in cash for each outstanding share of Waupaca common stock, and cash in lieu of any remaining fractional share. The stock versus cash elections by the Waupaca shareholders were subject to a maximum allowance of seventy percent of the total consideration being paid in cash. As a result of the Waupaca shareholder elections, the Corporation issued 653,523 shares of its common stock amounting to total common stock consideration of approximately $ 24,684,000 (based on $ 37.77 per share value.) Additionally $ 53,376,000 in cash was distributed to complete the merger. Direct stock issuance costs for the merger were immaterial and charged to operations as incurred. The Corporation accounted for the transaction under the acquisition method of accounting, and thus, the financial position and results of operations of Waupaca prior to the consummation date were not included in the accompanying consolidated financial statements. The accounting required assets purchased and liabilities assumed to be recorded at their respective fair values at the date of acquisition. The Corporation determined the fair value of core deposit intangibles, securities, premises and equipment, loans, OREO, bank-owned life insurance (BOLI) and other assets and deposits with the assistance of third-party valuations, appraisals, and third-party advisors. The estimated fair values will be subject to refinement as additional information relative to the closing date fair values becomes available through the measurement period of approximately one year from consummation. The fair value of the assets acquired and liabilities assumed on October 27 , 2017 was as follows: As recorded by Waupaca Bancorporation, Inc. Fair Value Adjustment As recorded by Bank First National Corporation (In Thousands) Cash, cash equivalents and securities $ 62,174 $ (400 ) $ 61,774 Loans 337,548 1,716 339,264 Other real estate owned 3,348 (640 ) 2,708 Core deposit intangible — 3,097 3,097 Fixed assets 7,661 (4,105 ) 3,556 Other assets 8,182 (346 ) 7,836 Total assets acquired $ 418,913 $ (678 ) $ 418,235 Deposits $ 344,798 $ 810 $ 345,608 Other liabilities 1,605 63 1,668 Total liabilities acquired $ 346,403 $ 873 $ 347,276 Excess of assets acquired over liabilities acquired $ 72,510 $ (1,551 ) $ 70,959 Less: purchase price 78,060 Goodwill (originally recorded) 7,101 Refinement to fair value estimates during 2018 (61 ) Goodwill (after refinement) $ 7,040

Securities

Securities	12 Months Ended
	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3 Securities The following is a summary of available for sale securities (dollar amounts in thousands): Amortized Gross Gross Estimated December 31, 2018 Obligations of states and political subdivisions $ 51,292 $ 709 $ (108 ) $ 51,893 Mortgage-backed securities 51,519 66 (1,016 ) 50,569 Corporate notes 16,708 — (264 ) 16,444 Total available for sale securities $ 119,519 $ 775 $ (1,388 ) $ 118,906 December 31, 2017 U.S. Treasury securities $ 499 $ — $ (1 ) $ 498 Obligations of states and political subdivisions 58,026 1,467 (103 ) 59,390 Mortgage-backed securities 42,800 157 (322 ) 42,635 Corporate notes 16,602 — (82 ) 16,520 Total available for sale securities $ 117,927 $ 1,624 $ (508 ) $ 119,043 The following is a summary of held to maturity securities (dollar amounts in thousands): Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2018 U.S. Treasury securities $ 28,975 $ 92 $ (389 ) $ 28,678 Obligations of states and political subdivisions 11,793 6 — 11,799 Total held to maturity securities $ 40,768 $ 98 $ (389 ) $ 40,477 December 31, 2017 U.S. Treasury securities $ 25,426 $ — $ (157 ) $ 25,269 Obligations of states and political subdivisions 14,565 5 (31 ) 14,539 Total held to maturity securities $ 39,991 $ 5 $ (188 ) $ 39,808 At December 31 , 2018 , unrealized losses in the investment securities portfolio related to debt securities. The unrealized losses on these debt securities arose primarily due to changing interest rates and are considered to be temporary. From the December 31 , 2018 tables above, 11 out of 14 U.S. Treasury securities, 25 out of 105 obligations of states and political subdivisions, 25 out of 49 mortgage-backed securities, and 3 out of 4 corporate notes contained unrealized losses. At December 31 , 2018 and 2017 , management has both the intent and ability to hold securities containing unrealized losses. The following table shows the fair value and gross unrealized losses of securities with unrealized losses, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position (dollar amounts in thousands): Less Than 12 Months Greater Than 12 Months Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2018 - Available for Sale Obligations of states and political subdivisions $ 10,024 $ (64 ) $ 4,132 $ (44 ) $ 14,156 $ (108 ) Mortgage-backed securities 13,352 (183 ) 31,718 (833 ) 45,070 (1,016 ) Corporate notes — — 12,531 (264 ) 12,531 (264 ) Totals $ 23,376 $ (247 ) $ 48,381 $ (1,141 ) $ 71,757 $ (1,388 ) December 31, 2018 - Held to Maturity U.S. Treasury securities $ 8,422 $ (46 ) $ 11,580 $ (343 ) $ 20,002 $ (389 ) December 31, 2017 - Available for Sale U.S. Treasury securities $ 498 $ (1 ) $ — $ — $ 498 $ (1 ) Obligations of states and political subdivisions 3,700 (14 ) 2,765 (89 ) $ 6,465 $ (103 ) Mortgage-backed securities 29,696 (250 ) 4,316 (72 ) 34,012 (322 ) Corporate notes 12,642 (82 ) — — 12,642 (82 ) Totals $ 46,536 $ (347 ) $ 7,081 $ (161 ) $ 53,617 $ (508 ) December 31, 2017 - Held to Maturity U.S. Treasury securities $ 10,425 $ (50 ) $ 12,281 $ (107 ) $ 22,706 $ (157 ) Obligations of states and political subdivisions 1,609 (24 ) 218 (7 ) 1,827 (31 ) Totals $ 12,034 $ (74 ) $ 12,499 $ (114 ) $ 24,533 $ (188 ) Contractual maturities will differ from expected maturities for mortgage-backed securities because borrowers may have the right to call or prepay obligations without penalties. The following is a summary of amortized cost and estimated fair value of securities, by contractual maturity, as of December 31 , 2018 (dollar amounts in thousands): Available for Sale Held to Maturity Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 3,681 $ 3,715 $ 2,926 $ 2,915 Due after one year through 5 years 18,208 18,121 14,160 14,136 Due after 5 years through ten years 13,030 13,110 19,903 19,647 Due after 10 years 33,081 33,391 3,779 3,779 Subtotal 68,000 68,337 40,768 40,477 Mortgage-backed securities 51,519 50,569 — — Total $ 119,519 $ 118,906 $ 40,768 $ 40,477 Following is a summary of the proceeds from sales of securities available for sale, as well as gross gains and losses, from the years ended December 31 (dollar amounts in thousands): 2018 2017 2016 Proceeds from sales of securities $ 4,467 $ 48,906 $ 9,237 Gross gains on sales 41 73 15 Gross losses on sales (72 ) (105 ) (240 ) As of December 31 , 2018 and 2017 , the carrying values of securities pledged to secure public deposits, securities sold under repurchase agreements, and for other purposes required or permitted by law were approximately $ 69,679,000 and $ 113,996,000 , respectively.

Loans

Loans	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4  Loans The composition of loans at December 31 is as follows (dollar amounts in thousands): 2018 2017 Commercial/industrial $ 297,576 $ 263,787 Commercial real estate - owner occupied 416,097 418,928 Commercial real estate - non-owner occupied 252,717 225,290 Construction and development 60,927 75,907 Residential 1-4 family 368,673 377,141 Consumer 26,854 33,471 Other 6,369 3,511 Subtotals 1,429,213 1,398,035 ALL (12,248 ) (11,612 ) Loans, net of ALL 1,416,965 1,386,423 Deferred loan fees and costs (719 ) (488 ) Loans, net $ 1,416,246 $ 1,385,935 A summary of the activity in the allowance for loan losses by loan type as of December 31 , 2018 and December 31 , 2017 is as follows (dollar amounts in thousands): Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total ALL - January 1, 2018 $ 2,362 $ 2,855 $ 1,987 $ 945 $ 2,728 $ 191 $ 23 $ 521 $ 11,612 Charge-offs (35 ) (2,374 ) — (83 ) (140 ) (48 ) (37 ) — (2,717 ) Recoveries 2 158 3 — 233 12 10 — 418 Provision 692 2,820 110 (137 ) (349 ) (7 ) 36 (230 ) 2,935 ALL - December 31, 2018 3,021 3,459 2,100 725 2,472 148 32 291 12,248 ALL ending balance individually evaluated for impairment 566 353 — — 160 — — — 1,079 ALL ending balance collectively evaluated for impairment $ 2,455 $ 3,106 $ 2,100 $ 725 $ 2,312 $ 148 $ 32 $ 291 $ 11,169 Loans outstanding - December 31, 2018 $ 297,576 $ 416,097 $ 252,717 $ 60,927 $ 368,673 $ 26,854 $ 6,369 $ — $ 1,429,213 Loans ending balance individually evaluated for impairment 5,667 7,796 — — 702 — — — 14,165 Loans ending balance collectively evaluated for impairment $ 291,909 $ 408,301 $ 252,717 $ 60,927 $ 367,971 $ 26,854 $ 6,369 $ — $ 1,415,048 Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total ALL - January 1, 2017 $ 1,905 $ 2,576 $ 1,900 $ 727 $ 2,685 $ 189 $ 84 $ 662 $ 10,728 Charge-offs (4 ) — (1 ) (15 ) (141 ) (7 ) (50 ) — (218 ) Recoveries 7 — — — 36 1 3 — 47 Provision 454 279 88 233 148 8 (14 ) (141 ) 1,055 ALL - December 31, 2017 2,362 2,855 1,987 945 2,728 191 23 521 11,612 ALL ending balance individually evaluated for impairment — 121 — — 160 — — — 281 ALL ending balance collectively evaluated for impairment $ 2,362 $ 2,734 $ 1,987 $ 945 $ 2,568 $ 191 $ 23 $ 521 $ 11,331 Loans outstanding - December 31, 2017 $ 263,787 $ 418,928 $ 225,290 $ 75,907 $ 377,141 $ 33,471 $ 3,511 $ — $ 1,398,035 Loans ending balance individually evaluated for impairment — 275 — — 709 — — — 984 Loans ending balance collectively evaluated for impairment $ 263,787 $ 418,653 $ 225,290 $ 75,907 $ 376,432 $ 33,471 $ 3,511 $ — $ 1,397,051 A summary of past due loans as of December 31 , 2018 are as follows (dollar amounts in thousands): 30-89 Days Past Due Accruing 90 Days or more Past Due and Accruing Non-Accrual Total Commercial/industrial $ 76 $ — $ 8,001 $ 8,077 Commercial real estate - owner occupied 59 — 10,311 10,370 Commercial real estate - non-owner occupied — 58 233 291 Construction and development — — — — Residential 1-4 family 275 362 1,549 2,186 Consumer 9 3 5 17 Other — — — — $ 419 $ 423 $ 20,099 $ 20,941 A summary of past due loans as of December 31 , 2017 are as follows (dollar amounts in thousands): 30-89 Days Past Due Accruing 90 Days or more Past Due and Accruing 2017 Non-Accrual Total Commercial/industrial $ 740 $ 15 $ 6,473 $ 7,228 Commercial real estate - owner occupied 4,285 2,016 7,253 13,554 Commercial real estate - non-owner occupied 239 — 712 951 Construction and development — — 758 758 Residential 1-4 family 1,470 448 2,878 4,796 Consumer 38 7 53 98 Other — — — — $ 6,772 $ 2,486 $ 18,127 $ 27,385 Credit Quality: The Corporation utilizes a numerical risk rating system for commercial relationships whose total indebtedness equals $ 250,000 or more. All other types of relationships (ex: residential, consumer, commercial under $ 250,000 of indebtedness) are assigned a “Pass” rating, unless they have fallen 90 days past due or more, at which time they receive a rating of 7 . The Corporation uses split ratings for government guaranties on loans. The portion of a loan that is supported by a government guaranty is included with other Pass credits. The determination of a commercial loan risk rating begins with completion of a matrix, which assigns scores based on the strength of the borrower’s debt service coverage, collateral coverage, balance sheet leverage, industry outlook, and customer concentration. A weighted average is taken of these individual scores to arrive at the overall rating. This rating is subject to adjustment by the loan officer based on facts and circumstances pertaining to the borrower. Risk ratings are subject to independent review. Commercial borrowers with ratings between 1 and 5 are considered Pass credits, with 1 being most acceptable and 5 being just above the minimum level of acceptance. Commercial borrowers rated 6 have potential weaknesses which may jeopardize repayment ability. Borrowers rated 7 have a well-defined weakness or weaknesses such as the inability to demonstrate significant cash flow for debt service based on analysis of the company’s financial information. These loans remain on accrual status provided full collection of principal and interest is reasonably expected. Otherwise they are deemed impaired and placed on nonaccrual status. Borrowers rated 8 are the same as 7 rated credits with one exception: collection or liquidation in full is not probable. The breakdown of loans by risk rating as of December 31 , 2018 is as follows (dollar amounts in thousands): Pass (1-5) 6 7 8 Total Commercial/industrial $ 277,993 $ 7,309 $ 12,274 $ — $ 297,576 Commercial real estate - owner occupied 375,614 5,670 34,789 24 416,097 Commercial real estate - non-owner occupied 249,625 — 3,092 — 252,717 Construction and development 60,866 — 61 — 60,927 Residential 1-4 family 364,289 664 3,718 2 368,673 Consumer 26,835 — 18 1 26,854 Other 6,369 — — — 6,369 $ 1,361,591 $ 13,643 $ 53,952 $ 27 $ 1,429,213 The breakdown of loans by risk rating as of December 31 , 2017 is as follows (dollar amounts in thousands): Pass (1-5) 6 7 8 Total Commercial/industrial $ 247,576 $ 1,222 $ 14,989 $ — $ 263,787 Commercial real estate - owner occupied 373,046 1,113 44,522 247 418,928 Commercial real estate - non-owner occupied 221,844 1,382 2,064 — 225,290 Construction and development 68,998 — 6,909 — 75,907 Residential 1-4 family 370,683 — 6,456 2 377,141 Consumer 33,426 — 43 2 33,471 Other 3,511 — — — 3,511 $ 1,319,084 $ 3,717 $ 74,983 $ 251 $ 1,398,035 There are many factors affecting ALL; some are quantitative while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors which might possibly result in credit losses) includes subjective elements and, therefore, may be susceptible to significant change. To the extent actual outcomes differ from management estimates, additional PFLL could be required that could adversely affect the Corporation’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans but the entire ALL is available for any loan that, in management’s judgment, should be charged off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies review the ALL as well. Such agencies may require that changes in the ALL be recognized when such regulators’ credit evaluations differ from those of management based on information available to the regulators at the time of their examinations. A summary of impaired loans individually evaluated as of December 31 , 2018 is as follows (dollar amounts in thousands): Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total With an allowance recorded: Recorded investment $ 5,667 $ 2,099 $ — $ — $ 523 $ — $ — $ — $ 8,289 Unpaid principal balance 5,667 2,099 — — 523 — — — 8,289 Related allowance 566 353 — — 160 — — — 1,079 With no related allowance recorded: Recorded investment $ — $ 5,697 $ — $ — $ 179 $ — $ — $ — $ 5,876 Unpaid principal balance — 5,697 — — 179 — — — 5,876 Related allowance — — — — — — — — — Total: Recorded investment $ 5,667 $ 7,796 $ — $ — $ 702 $ — $ — $ — $ 14,165 Unpaid principal balance 5,667 7,796 — — 702 — — — 14,165 Related allowance 566 353 — — 160 — — — 1,079 Average recorded investment $ 2,834 $ 4,036 $ — $ — $ 706 $ — $ — $ — $ 7,576 A summary of impaired loans individually evaluated as of December 31 , 2017 is as follows (dollar amounts in thousands): Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total With an allowance recorded: Recorded investment $ — $ 275 $ — $ — $ 523 $ — $ — $ — $ 798 Unpaid principal balance — 275 — — 523 — — — 798 Related allowance — 121 — — 160 — — — 281 With no related allowance recorded: Recorded investment $ — $ — $ — $ — $ 186 $ — $ — $ — $ 186 Unpaid principal balance — — — — 186 — — — 186 Related allowance — — — — — — — — — Total: Recorded investment $ — $ 275 $ — $ — $ 709 $ — $ — $ — $ 984 Unpaid principal balance — 275 — — 709 — — — 984 Related allowance — 121 — — 160 — — — 281 Average recorded investment $ 946 $ 138 $ — $ 13 $ 916 $ — $ — $ — $ 2,013 Interest recognized while these loans were impaired is considered immaterial to the consolidated financial statements for the years ended December 31 , 2018 and 2017 . The following table presents loans acquired with deteriorated credit quality as of December 31 , 2018 and 2017 (dollar amounts in thousands). No loans in this table had a related allowance at December 31 , 2018 and 2017 , and therefore, the below disclosures were not expanded to include loans with and without a related allowance. December 31, 2018 December 31, 2017 Recorded Investment Unpaid Principal Balance Recorded Investment Unpaid Principal Balance Commercial & Industrial $ 555 $ 701 $ 628 $ 738 Commercial real estate - owner occupied 1,558 2,069 2,609 2,951 Commercial real estate - non-owner occupied 233 475 712 1,213 Construction and development 171 171 758 884 Residential 1-4 family 1,664 1,828 2,153 3,108 Consumer — — 6 16 Other — — — — $ 4,181 $ 5,244 $ 6,866 $ 8,910 Due to the nature of these loan relationships, prepayment expectations have not been considered in the determination of future cash flows. Management regularly monitors these loan relationships, and if information becomes available that indicates expected cash flows will differ from initial expectations, it may necessitate reclassification between accretable and non-accretable components of the original discount calculation. The following table represents the change in the accretable and non-accretable components of discounts on loans acquired with deteriorated credit quality during the years ended December 31 , 2018 and 2017 (dollar amounts in thousands): December 31, 2018 December 31, 2017 Accretable discount Non- accretable discount Accretable discount Non- accretable discount Balance at beginning of period $ 583 $ 800 $ — $ — Acquired balance, net — — 1,673 2,848 Reclassifications between accretable and non-accretable 55 (55 ) — — Accretion to loan interest income (320 ) — (8 ) — Disposals of loans — — (1,082 ) (2,048 ) Balance at end of period $ 318 $ 745 $ 583 $ 800 A troubled debt restructuring (TDR) includes a loan modification where a borrower is experiencing financial difficulty and the Corporation grants a concession to that borrower that it would not otherwise consider except for the borrower’s financial difficulties. A TDR may be either on accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. If a TDR is placed on nonaccrual status, it remains there until a sufficient period of performance under the restructured terms has occurred at which time it is returned to accrual status, generally six months. As of December 31 , 2018 and 2017 the Corporation had specific reserves of $ 353,000 and $- 0 - for TDRs, respectively, and none of them have subsequently defaulted. The following table presents the troubled debt restructurings during the year ended December 31 , 2018 : (dollar amounts in thousands) Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial Real Estate 2 $ 5,396 $ 5,044 The Corporation did not have any troubled debt restructuring during the year ended December 31 , 2017 .

Related Party Matters

Related Party Matters	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 5  Related Party Matters Directors, executive officers, and principal shareholders of the Corporation, including their families and firms in which they are principal owners, are considered to be related parties. Loans to executive officers, directors, and shareholders owning 10 % or more of the Corporation, that we are aware of, were made on the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with others and did not involve more than the normal risk of collectability or present other unfavorable features. A summary of loans to directors, executive officers, principal shareholders, and their affiliates for the years ended December 31 is as follows (dollar amounts in thousands): 2018 2017 Balances at beginning $ 65,749 $ 50,245 New loans and advances 59,684 28,473 Repayments (41,330 ) (12,969 ) Balance at end $ 84,103 $ 65,749 Deposits from directors, executive officers, principal shareholders, and their affiliates totaled approximately $ 14,127,000 and $ 12,094,000 as of December 31 , 2018 and 2017 , respectively.

Mortgage Servicing Rights

Mortgage Servicing Rights	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Mortgage Servicing Rights [Text Block]	Note 6 Mortgage Servicing Rights Loans serviced for others are not included in the accompanying consolidated balance sheets. Mortgage servicing rights (MSRs) are recognized as separate assets when loans sold in the secondary market are sold with servicing retained. The Corporation utilizes a third-party consulting firm to determine an accurate assessment of the mortgage servicing rights’ fair value. The third-party firm collects relevant data points from numerous sources. Some of these data points relate directly to the pricing level or relative value of the mortgage servicing while other data points relate to the assumptions used to derive fair value. In addition, the valuation evaluates specific collateral types, and current and historical performance of the collateral in question. The valuation process focuses on the non-distressed secondary servicing market, common industry practices and current regulatory standards. The primary determinants of the fair value of mortgage servicing rights are servicing fee percentage, ancillary income, expected loan life or prepayment speeds, discount rates, costs to service, delinquency rates, foreclosure losses and recourse obligations. The valuation data also contains interest rate shock analyses for monitoring fair value changes in differing interest rate environments. Following is an analysis of activity for the years ended December 31 in servicing rights assets that are measured at fair value (dollar amounts in thousands): 2018 2017 Fair value at beginning of year $ 2,610 $ 2,406 Servicing asset additions 356 428 Loan payments and payoffs (475 ) (440 ) Changes in valuation inputs and assumptions used in the valuation model 594 216 Amount recognized through earnings 475 204 Fair value at end of year $ 3,085 $ 2,610 Unpaid principal balance of loans serviced for others (in thousands) $ 316,480 $ 316,253 Mortgage servicing rights as a percent of loans serviced for others 0.97 0.83 During the years ended December 31 , 2018 and 2017 , the Corporation utilized economic assumptions in measuring the initial value of MSRs for loans sold whereby servicing is retained by the Corporation. The economic assumptions used at December 31 , 2018 and 2017 included constant prepayment speed of 8.3 and 9.5 months, respectively, and a discount rate of 10.00 % and 10.00 % respectively. The constant prepayment speeds are obtained from publicly available sources for each of the Federal National Mortgage Association (FNMA) loan programs that the Corporation originates under. The assumptions used by the Corporation are hypothetical and supported by a third-party valuation. The Corporation’s methodology for estimating the fair value of MSRs is highly sensitive to changes in assumptions. The carrying value of the mortgage servicing rights is included with intangible assets and approximates fair market value at December 31 , 2018 and 2017 . Changes in fair value are recognized through the income statement as loan servicing income.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	Note 7 Premises and Equipment An analysis of premises and equipment at December 31 follows (dollar amounts in thousands): 2018 2017 Land and land improvements $ 3,363 $ 2,581 Buildings and building improvements 23,408 19,182 Furniture and equipment 6,177 5,650 Totals 32,948 27,413 Less accumulated depreciation 8,459 8,835 Premises and equipment, net $ 24,489 $ 18,578 Included in buildings and improvements at December 31 , 2018 and 2017 , is $ 764,000 and $ 1,884,000 , respectively, in construction in progress. These amounts relate to branch locations which were under construction. These balances begin accumulating depreciation upon being placed in service. Depreciation and amortization of premises and equipment charged to operating expense totaled approximately $ 1,116,000 , $ 1,126,000 , and $ 900,000 for the years ended December 31 , 2018 , 2017 , and 2016 , respectively.

Other Real Estate Owned

Other Real Estate Owned	12 Months Ended
	Dec. 31, 2018
Other Real Estate Owned [Abstract]
Other Real Estate Owned [Text Block]	Note 8 Other Real Estate Owned Changes in OREO for the years ended December 31 were as follows (dollar amounts in thousands): 2018 2017 Beginning of year $ 6,270 $ 1,583 Transfers in 1,310 2,259 Assets Acquired — 2,708 Gain (loss) on sale of OREO and valuation allowance (252 ) 49 Sales (3,736 ) (329 ) End of year $ 3,592 $ 6,270 Activity in the valuation allowance for the years ended December 31 was as follows (dollar amounts in thousands): 2018 2017 2016 Beginning of year $ 2,078 $ 2,094 $ 2,142 Additions charged to expense 130 — 37 Valuation relieved due to sale of OREO — (16 ) (85 ) End of year $ 2,208 $ 2,078 $ 2,094

Investment in Minority-owned Su

Investment in Minority-owned Subsidiaries	12 Months Ended
	Dec. 31, 2018
Investments in and Advances to Affiliates [Abstract]
Investments In Minority Owned Subsidiaries Disclosure [Text Block]	Note 9 Investment in Minority-owned Subsidiaries The Corporation has a 49.8 % membership interest in UFS. The business operations of UFS consist of providing data processing and other information technology services to the Corporation and other financial institutions. As of December 31 , 2018 and 2017 , UFS had total assets of $ 22,140,000 and $ 20,803,000 and liabilities of $ 1,905,000 and $ 2,641,000 , respectively. The Corporation’s investment in UFS was $ 10,005,000 and $ 8,947,000 at December 31 , 2018 and 2017 , respectively. The investment is accounted for on the equity method. The Corporation’s undistributed earnings from its investment in UFS were approximately $ 2,563,000 , $ 2,390,000 , and $ 2,133,000 for the years ended December 31 , 2018 , 2017 and 2016 , respectively. Data processing service fees paid by the Corporation to UFS were approximately $ 2,514,000 , $ 2,069,000 , and $ 1,563,000 for the years ended December 31 , 2018 , 2017 and 2016 , respectively. The Corporation has a contract with UFS that was renewed for five years on January 1 , 2018 . The Corporation’s proportionate share of earnings of UFS flow through to its tax return. Deferred income taxes of approximately $ 939,000 and $ 679,000 were provided to account for the difference in the tax and book basis of assets and liabilities held at UFS at December 31 , 2018 and 2017 , respectively. During 2018 , 2017 and 2016 , the Corporation received $ 1,505,000 , $ 915,000 and $ 814,000 in dividends from UFS, respectively. TVG, the insurance subsidiary of the Bank, has a 30.0 % investment in Ansay. Ansay is a family-owned independent insurance agency that has operated in Wisconsin since 1946 , managing the insurance and risk needs of commercial and personal insurance clients in Wisconsin and the Midwest. As of December 31 , 2018 and 2017 , Ansay had total assets of $ 63,951,000 and $ 43,339,000 and liabilities of $ 45,289,000 and $ 26,356,000 , respectively. The Corporation’s investment in Ansay, which is accounted for using the equity method, was $ 15,392,000 and $ 12,568,000 at December 31 , 2018 and 2017 , respectively. The Corporation recognized undistributed earnings of approximately $ 1,984,000 , $ 1,663,000 and $ 1,538,000 and received dividends of $ 1,432,000 , $ 964,000 and $ 933,000 from its investment in Ansay during the years ended December 31 , 2018 , 2017 and 2016 , respectively. As of December 31 , 2018 and 2017 , Ansay had term loans with the Bank totaling approximately $ 21,799,000 and $ 14,100,000 , respectively. Ansay has an available revolving line of credit of $ 1.0 million with the Bank with no amounts outstanding as of December 31 , 2018 and 2017 . Ansay maintained deposits at the Bank totaling $ 6,009,000 and $ 6,919,000 as of December 31 , 2018 and 2017 , respectively. The CEO of Ansay, Michael G. Ansay, serves as Chairman of the Board of the Corporation. As a related party, during 2018 , 2017 and 2016 the Corporation purchased director and officer fidelity bond and commercial insurance coverage through Ansay spending approximately $ 165,000 , $ 164,000 and $ 129,000 , respectively. The Corporation’s proportionate share of earnings of Ansay flow through to its tax return. Deferred income taxes of approximately $ 1,299,000 and $ 696,000 were provided to account for the difference in the tax and book basis of assets and liabilities held at Ansay as of December 31 , 2018 and 2017 , respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2018
Finite-Lived Intangible Assets, Gross [Abstract]
Intangible Assets Disclosure [Text Block]	Note 10 Intangible Assets The gross carrying amount and accumulated amortization of intangible assets (excluding goodwill) for the years ended December 31 are as follows (dollar amounts in thousands): 2018 2017 Gross Carrying Amount Intangible Accumulated Amortization Gross Carrying Amount Intangible Accumulated Amortization Core deposit intangible $ 3,097 $ 885 $ 3,097 $ 129 Mortgage servicing rights 3,085 — 2,610 — Totals $ 6,182 $ 885 $ 5,707 $ 129 Amortization expense was approximately $ 756,000 , $ 132,000 and $ 18,000 for the years ended December 31 , 2018 , 2017 and 2016 , respectively. Mortgage servicing rights are carried at fair value; therefore, there is no amortization expense. The following table shows the estimated future amortization expense of amortizing intangible assets. The projections of amortization expense are based on existing asset balances as of December 31, 2018 (dollar amounts in thousands): Core Deposit Intangible 2019 $ 645 2020 535 2021 424 2022 313 2023 203 Thereafter 92 Total $ 2,212

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Disclosure [Text Block]	Note 11 Goodwill Goodwill was $ 15,024,000 at December 31 , 2018 and $ 15,085,000 at December 31 , 2017 . As detailed in Note 2 , there were additions to the carrying amount of goodwill in 2017 of approximately $ 7,101,000 related to the Waupaca acquisition. Changes during 2018 were the result of the refinement of closing date estimates of the fair value of acquired assets and liabilities.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2018
Deposits [Abstract]
Deposit Liabilities Disclosures [Text Block]	Note 12 Deposits The composition of deposits at December 31 is as follows (dollar amounts in thousands): 2018 2017 Noninterest-bearing demand deposits $ 448,765 $ 436,638 Interest-bearing demand deposits 92,107 114,711 Savings deposits 616,138 580,665 Time deposits 382,450 374,628 Brokered CD’s 17,707 — Total deposits $ 1,557,167 $ 1,506,642 Time deposits of $ 250,000 or more were approximately $ 81,663,000 and $ 58,168,000 at December 31 , 2018 and 2017 , respectively. The scheduled maturities of time deposits at December 31 , 2018 , are summarized as follows (dollar amounts in thousands): 2019 $ 232,663 2020 71,162 2021 54,859 2022 14,052 2023 24,553 Thereafter 2,868 Total $ 400,157

Securities Sold Under Repurchas

Securities Sold Under Repurchase Agreements	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Securities Sold Under Repurchase Agreements [Text Block]	Note 13  Securities Sold Under Repurchase Agreements Securities sold under repurchase agreements have contractual maturities up to one year from the transaction date with variable and fixed rate terms. The agreements to repurchase securities require that the Corporation (seller) repurchase identical securities as those that are sold. The securities underlying the agreements were under the Corporation’s control. Information concerning securities sold under repurchase agreements at December 31 consists of the following (dollar amounts in thousands): 2018 2017 2016 Outstanding balance at the end of the year $ 31,489 $ 47,568 $ 50,106 Weighted average interest rate at the end of the year 2.43 % 1.44 % 0.69 % Average balance during the year $ 22,315 $ 26,537 $ 24,646 Average interest rate during the year 1.79 % 1.01 % 0.28 % Maximum month end balance during the year $ 48,010 $ 53,745 $ 50,106

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 14  Notes Payable The Bank had no advances outstanding from FHLB at December 31 , 2018 or 2017 . From time to time the Bank utilized short-term FHLB advances to fund liquidity during 2018 and 2017 . At December 31 , 2018 and 2017 , respectively, total loans available to be pledged as collateral on FHLB borrowings were approximately $ 697,300,000 and $ 564,400,000 and, of that total, $ 316,200,000 and $ 262,400,000 qualified as eligible collateral. The Bank owned $ 1,700,000 and $ 4,500,000 of FHLB stock at December 31 , 2018 and 2017 , respectively. As of December 31 , 2018 and 2017 , the Bank had $ 55,000,000 and $ 20,700,000 million of credit outstanding from the FHLB, respectively, which consisted entirely of letters of credit. At December 31 , 2018 and 2017 , the Bank had available liquidity of $ 261,200,000 and $ 241,700,000 for future draws, respectively. FHLB stock is included in other investments at December 31 , 2018 and 2017 . This stock is recorded at cost, which approximates fair value. The Corporation maintains a $ 5,000,000 line of credit with a commercial bank. At December 31 , 2017 , the Corporation had an outstanding balance of $ 5,000,000 on this line. There were no outstanding balances on this note at December 31 , 2018 . Any future borrowings under this note would carry interest at a variable rate with a floor of 3.50 %, due in full on May 25 , 2019 . The Corporation maintains a $ 5,000,000 line of credit with another commercial bank. There were no outstanding balances on this note at December 31 , 2018 or 2017 . Any future borrowings under this note would carry interest at a variable rate with a floor of 3.25 %, due in full on May 19 , 2019 . During September 2017 the Corporation entered into a term loan agreement with a commercial bank. The Corporation had up to twelve months from entering this agreement to borrow funds up to a maximum availability of $ 5,000,000 . As of December 31 , 2017 , the Corporation had an outstanding balance of $ 3,500,000 under this agreement. This note was repaid in full during 2018 .

Subordinated Notes

Subordinated Notes	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Subordinated Borrowings Disclosure [Text Block]	Note 15  Subordinated Notes During September 2017 , the Corporation entered into subordinated note agreements with three separate commercial banks. The Corporation had up to twelve months from entering these agreements to borrow funds up to a maximum availability of $ 22,500,000 . As of December 31 , 2018 and 2017 , the Corporation had an outstanding balance of $ 11,500,000 under these agreements. These notes were all issued with 10 -year maturities, carry interest at a variable rate payable quarterly, are callable on or after the sixth anniversary of their issuance dates, and qualify for Tier 2 capital for regulatory purposes.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 16  Income Taxes The components of the provision for income taxes for the years ended December 31 are as follows (dollar amounts in thousands): 2018 2017 2016 Current tax expense: Federal $ 3,349 $ 6,340 $ 6,034 State 2,100 1,862 1,738 Total current 5,449 8,202 7,772 Deferred tax expenses (benefit): Impact of change in tax rate from tax legislation — 642 — Federal 815 (12 ) (53 ) State 333 (6 ) (13 ) Total deferred 1,148 624 (66 ) Total provision for income taxes $ 6,597 $ 8,826 $ 7,706 A summary of the sources of differences between income taxes at the federal statutory rate and the provision for income taxes for the years ended December 31 follows (dollar amounts in thousands): 2018 2017 2016 Tax expense at statutory rate $ 6,731 $ 8,449 $ 7,917 Increase (decrease) in taxes resulting from: Tax-exempt interest (1,105 ) (1,279 ) (1,068 ) State taxes (net of Federal benefit) 1,674 1,210 1,128 Cash surrender value of life insurance (128 ) (192 ) (186 ) ESOP dividend (81 ) (121 ) (104 ) Tax credits (91 ) (117 ) (122 ) Nondeductible expenses associated with acquisition — 160 — Deferred tax rate differential from tax legislation — 642 — Other (403 ) 74 141 Total provision for income taxes $ 6,597 $ 8,826 $ 7,706 Deferred income taxes are provided for the temporary differences between the financial reporting basis and the tax basis of the Corporation’s assets and liabilities. Deferred taxes are included in other assets on the balance sheet. The major components of the net deferred tax asset as of December 31 are presented below (dollar amounts in thousands): 2018 2017 Deferred tax assets: Deferred compensation $ 1,089 $ 1,049 Premises and equipment 214 — Allowance for loan losses 3,336 3,163 Accrued vacation and severance 36 109 Other real estate owned 352 355 Unrealized loss on securities available for sale 97 — Other 95 132 Total deferred tax assets 5,219 4,808 Deferred tax liabilities: Investment in acquisition and discount accretion (162 ) (112 ) Mortgage servicing rights (840 ) (711 ) Premises and equipment — (376 ) Unrealized gain on securities available for sale — (366 ) Other investments (209 ) (209 ) Prepaid expenses (66 ) (307 ) Investment in minority owned subsidiaries (2,238 ) (1,376 ) Goodwill and other intangibles (1,049 ) (11 ) Total deferred tax liabilities (4,564 ) (3,468 ) Net deferred tax asset $ 655 $ 1,340 Tax effects from an uncertain tax position can be recognized in the financial statements only if the position is more likely than not to be sustained on audit, based on the technical merits of the position. The Corporation recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. When applicable, interest and penalties on uncertain tax positions are calculated based on the guidance from the relevant tax authority and included in income tax expense. At December 31 , 2018 and 2017 , there was no liability for uncertain tax positions. Federal income tax returns for 4 years ended December 31 , 2015 through 2018 remain open and subject to review by applicable tax authorities. State income tax returns for 5 years ended December 31 , 2014 through 2018 remain open and subject to review by applicable tax authorities. On December 22 , 2017 , the President of the United States signed the Tax Cuts and Jobs Act which, among other provisions, reduced the corporate income tax rate from 35 % to 21 %. As a result, the Corporation recorded a write-down to its net deferred tax asset of approximately $ 642,000 as of December 31 , 2017 . The write down resulted in an equivalent increase in tax expense.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Compensation and Employee Benefit Plans [Text Block]	Note 17 Employee Benefit Plans Employee Stock Ownership Plan The Corporation has a defined contribution profit sharing 401(k) plan which includes the provisions for an employee stock ownership plan (ESOP). The plan is available to all employees over 18 years of age after completion of three months of service. Employees participating in the plan may elect to defer a minimum of 2% of compensation up to the limits specified by law. All participants of the 401 (k) plan are eligible for the ESOP and may allocate their contributions to purchase shares of the Corporation’s stock. As of December 31 , 2018 and 2017 , the plan held 502,963 and 557,548 shares, respectively. These shares are included in the calculation of the Corporation’s earnings per share. The Corporation may make discretionary contributions up to the limits established by IRS regulations. The discretionary match was 35 % of participant contributions up to 10 % of the employee’s salary in 2018 , 2017 , and 2016 . The Corporation made additional discretionary contributions to the plan of approximately $ 656,000 , $ 532,000 and $ 500,000 in 2018 , 2017 and 2016 , respectively. Total expense associated with the plans was approximately $ 1,061,000 , $ 842,000 and $ 767,000 in 2018 , 2017 and 2016 , respectively. Share-based Compensation The Corporation has made restricted share grants during 2018 , 2017 and 2016 pursuant to the Bank First National Corporation 2011 Equity Plan. The purpose of the Plan is to provide financial incentives for selected employees and for the non-employee Directors of the Corporation, thereby promoting the long-term growth and financial success of the Corporation. The Corporation stock to be offered under the Plan pursuant to Stock Appreciation Rights (SAR), performance unit awards, and restricted stock and unrestricted Corporation stock awards must be Corporation stock previously issued and outstanding and reacquired by the Corporation. The number of shares of Corporation stock that may be issued pursuant to awards under the Plan shall not exceed, in the aggregate, 659,250 . As of December 31 , 2018 , 160,447 shares of Corporation stock have been awarded under the Plan. Compensation expense for restricted stock is based on the fair value of the awards of Bank First National Corporation common stock at the time of grant. The value of restricted stock grants that are expected to vest is amortized into expense over the vesting periods. For the years ended December 31 , 2018 , 2017 and 2016 , compensation expense of approximately $ 556,000 , $ 465,000 and $ 419,000 , respectively, was recognized related to restricted stock awards. As of December 31 , 2018 , there was $ 1,307,000 of unrecognized compensation cost related to non-vested restricted stock awards granted under the plan. That cost is expected to be recognized over a weighted average period of 2.68 years. The aggregate grant date fair value of restricted stock awards that vested during 2018 was approximately $ 483,000 . For the Year Ended December 31, 2018 For the Year Ended December 31, 2017 Shares Weighted- Average Grant- Date Fair Value Shares Weighted- Average Grant- Date Fair Value Restricted Stock Outstanding at beginning of year 53,619 $ 26.59 59,543 $ 21.98 Granted 17,982 46.55 15,975 35.00 Vested (19,825 ) 24.36 (21,899 ) 20.20 Forfeited or cancelled — — — — Outstanding at end of year 51,776 $ 34.27 53,619 $ 26.59 Deferred Compensation Plan The Corporation has a deferred compensation agreement with one of its former executive officers. The benefits were payable beginning June 30 , 2009 , the date of termination of employment with the Corporation via retirement. The estimated annual cash benefit payment upon retirement at the age of 70 under the salary continuation plan is $ 108,011 . The payoff is for the participant’s lifetime and is guaranteed to the participant or their surviving beneficiary for a minimum of 15 years. Related expense for this agreement was approximately $ 28,000 , $ 31,000 , and $ 35,000 for the years ended December 31 , 2018 , 2017 and 2016 , respectively. The vested present value of future payments of approximately $ 521,000 and $ 602,000 at December 31 , 2018 and 2017 , respectively, is included in other liabilities. During 2018 and 2017 , the discount rate used to present value the future payments of this obligation was 4.95 %. The Corporation has a nonqualified deferred compensation plan which permits eligible participants to defer a portion of their compensation. The benefits are generally payable beginning with the earlier of attaining age 70 or resignation from the Corporation. During 2017 , this plan was amended to require that benefits paid from the plan be paid in shares of common stock of the Corporation. Prior to this amendment, benefit distributions could be paid either in shares of common stock, or a cash distribution equal to the accumulated value of the benefits owed. As of December 31 , 2018 and 2017 , the obligations under this plan were valued at $ 3,477,000 and $ 3,249,000 , respectively, and were included in other liabilities. Expense associated with this plan was approximately $ 0 , $ 144,000 and $ 585,000 in 2018 , 2017 and 2016 , respectively.

Stockholders' Equity and Regula

Stockholders' Equity and Regulatory Matters	12 Months Ended
	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Stockholders Equity and Regulatory Matters [Text Block]	Note 18  Stockholders’ Equity and Regulatory Matters The Bank, as a national bank, is subject to the dividend restrictions set forth by the Office of the Comptroller of the Currency. Under such restrictions, the Bank may not, without the prior approval of the Office of the Comptroller of the Currency, declare dividends in excess of the sum of the current year’s earnings (as defined) plus the retained earnings (as defined) from the prior two years. The dividends that the Bank could declare without the prior approval of the Office of the Comptroller of the Currency as of December 31 , 2018 totaled approximately $ 31,450,000 . The payment of dividends may be further limited because of the need for the Bank to maintain capital ratios satisfactory to applicable regulatory agencies. The Corporation and the Bank are subject to various regulatory capital requirements administered by the federal 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 Corporation’s consolidated financial statements and the Bank’s financial statements. These capital requirements were modified in 2013 with the Basel III capital rules, which establish a new comprehensive capital framework for U.S. banking organizations. The Corporation and Bank became subject to the new rules on January 1 , 2015 , with a phase-in period for many of the new provisions. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Corporation and the Bank must meet specific capital guidelines that involve quantitative measure of their assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and the classifications are also subject to qualitative judgment by the regulator in regard to components, risk weighting and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Corporation and the Bank to maintain minimum amounts and ratios (set forth in the table below) of Common Equity Tier 1 (CET 1) , Tier 1 and total capital (as defined in the regulations) to risk-weighted assets (as defined) and of Tier I capital to average assets (as defined). It is management’s opinion, as of December 31 , 2018 , that the Corporation and the Bank meet all applicable capital adequacy requirements. The Basel III capital rule requires that banking organizations maintain a minimum CET 1 ratio of 4.5 %, a Tier 1 capital ratio of 6.0 %, and a total capital ratio of 8.0 % to be considered “adequately capitalized.” The Basel III capital rule also includes a capital conservation buffer requirement above the minimum risk-based capital ratio requirements that banking organizations must meet in order to avoid limitations on capital distributions (including dividends and repurchases of any Tier 1 capital instrument, including common and qualifying preferred stock) and certain discretionary incentive compensation payments. The multi-year phase-in of the capital conservation buffer requirement began on January 1 , 2016 , and, for 2017 , banking organizations are required to maintain a CET 1 capital ratio of at least 5.125 %, a Tier 1 capital ratio of at least 6.625 %, and a total capital ratio of at least 8.625 % to avoid limitations on capital distributions and certain discretionary incentive compensation payments. When fully phased-in on January 1 , 2019 , banking organizations must maintain a CET 1 capital ratio of at least 7.0 %, a Tier 1 capital ratio of at least 8.5 %, and a total capital ratio of at least 10.5 % to avoid limitations on capital distributions and certain discretionary incentive compensation payments. As of December 31 , 2018 , the most recent notification from the federal regulatory agencies categorized the Bank as well-capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification which management believes have changed the Bank’s category. The minimum amounts required for capital adequacy purposes and to be well capitalized under prompt corrective action provisions as well as the Corporation’s and the Bank’s actual capital amounts and ratios as of December 31 are presented in the following table (dollar amounts in thousands): Actual For Capital Adequacy Purposes Minimum Capital Adequacy with Capital Buffer To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio 2018 Total capital (to risk-weighted assets): Corporation $ 181,201 11.35 % $ 127,703 8.00 % $ 157,713 9.88 % NA NA Bank $ 178,668 11.21 % $ 127,497 8.00 % $ 157,459 9.88 % $ 159,372 10.00 % Tier 1 capital (to risk-weighted assets): Corporation $ 157,453 9.86 % $ 95,777 6.00 % $ 125,788 7.88 % NA NA Bank $ 166,420 10.44 % $ 95,623 6.00 % $ 125,585 7.88 % $ 127,497 8.00 % Common Equity Tier 1 capital (to risk-weighted assets): Corporation $ 157,453 9.86 % $ 71,833 4.50 % $ 101,843 6.38 % NA NA Bank $ 166,420 10.44 % $ 71,717 4.50 % $ 101,679 6.38 % $ 103,592 6.50 % Tier 1 capital (to average assets): Corporation $ 157,453 9.06 % $ 69,544 4.00 % NA NA NA NA Bank $ 166,420 9.59 % $ 69,410 4.00 % NA NA $ 86,762 5.00 % Actual For Capital Adequacy Purposes Minimum Capital Adequacy with Capital Buffer To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio 2017 Total capital (to risk-weighted assets): Corporation $ 165,809 10.80 % $ 122,868 8.00 % $ 142,066 9.25 % NA NA Bank $ 171,642 11.20 % $ 122,643 8.00 % $ 141,806 9.25 % $ 153,304 10.00 % Tier 1 capital (to risk-weighted assets): Corporation $ 142,697 9.29 % $ 92,151 6.00 % $ 111,349 7.25 % NA NA Bank $ 160,030 10.44 % $ 91,982 6.00 % $ 111,145 7.25 % $ 122,643 8.00 % Common Equity Tier 1 capital (to risk-weighted assets): Corporation $ 142,697 9.29 % $ 69,113 4.50 % $ 88,311 5.75 % NA NA Bank $ 160,030 10.44 % $ 68,987 4.50 % $ 88,150 5.75 % $ 99,647 6.50 % Tier 1 capital (to average assets): Corporation $ 142,697 8.47 % $ 67,415 4.00 % NA NA NA NA Bank $ 160,030 9.56 % $ 66,984 4.00 % NA NA $ 83,780 5.00 %

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	Note 19 Segment Information The Corporation, through the branch network of its subsidiary, the Bank, provides a full range of consumer and commercial financial institution services to individuals and businesses in Wisconsin. These services include credit cards; secured and unsecured consumer, commercial, and real estate loans; demand, time, and savings deposits; and ATM processing. The Corporation also offers a full line of insurance services through its equity investment in Ansay and offers data processing services through its equity investment in UFS. While the Corporation’s chief decision makers monitor the revenue streams of various Corporation products and services, operations are managed and financial performance is evaluated on a Corporation-wide basis. Accordingly, all of the Corporation’s financial institution operations are considered by management to be aggregated in one reportable operating segment.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments Disclosure [Text Block]	Note 20 Commitments The Corporation enters into commitments to originate loans whereby the interest rate on the loan is determined prior to funding (rate-lock commitments). Rate-lock commitments on mortgage loans that are intended to be sold are considered to be derivatives. Accordingly, such commitments, along with any related fees received from potential borrowers, are recorded at fair value in derivative assets or liabilities, with changes in fair value recorded in the net gain or loss on sale of mortgage loans. Fair value is based on fees currently charged to enter into similar agreements and for fixed rate commitments also considers the difference between current levels of interest rates and committed rates. The notional amount of rate-lock commitments at December 31, 2018 and 2017, was $ 3,314,000 and $ 3,186,000 , respectively. The Bank is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the consolidated balance sheets. The Bank’s exposure to credit loss is represented by the contractual or notional amount of these commitments. The Bank follows the same credit policies in making commitments as it does for on-balance-sheet instruments. Since some of the commitments are expected to expire without being drawn upon and some of the commitments may not be drawn upon to the total extent of the commitment, the notional amount of these commitments does not necessarily represent future cash requirements. The following commitments were outstanding at December 31 (dollar amounts in thousands): Notional Amount 2018 2017 Commitments to extend credit: Fixed $ 57,911 $ 39,027 Variable 268,541 264,995 Credit card arrangements 7,119 5,642 Letters of credit 25,261 25,904 Commitments to extend credit are agreements to lend to a customer at fixed or variable rates as long as there is no violation of any condition established in the contract. Commitments have fixed expiration dates or other termination clauses and may require payment of a fee. The amount of collateral obtained upon extension of credit is based on management’s credit evaluation of the customer. Collateral held varies but may include accounts receivable; inventory; property, plant, and equipment; real estate; and stocks and bonds. Letters of credit include approximately $ 19,323,000 of direct pay letters of credit and $ 5,938,000 of standby letters of credit. Direct pay letters of credit generally are issued to support the marketing of industrial development revenue and housing bonds and provide that all debt service payments will be paid by drawing on the letter of credit. The letter of credit draws are then repaid by draws from the customer’s bank account. Standby letters of credit are conditional lending commitments issued by the Corporation to guaranty the performance of a customer to a third party. Generally, all standby letters of credit issued have expiration dates within one year. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Corporation generally holds collateral supporting these commitments. The majority of the Corporation’s loans, commitments, and letters of credit have been granted to customers in the Corporation’s market area. The concentrations of credit by type are set forth in Note 4 . Standby letters of credit were granted primarily to commercial borrowers. Management believes the diversity of the local economy will prevent significant losses in the event of an economic downturn.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Note 21  Fair Value of Financial Instruments Accounting guidance establishes a fair value hierarchy to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value. Level 1 : Quoted prices (unadjusted) on identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 : Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 : Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. Information regarding the fair value of assets measured at fair value on a recurring basis is as follows (dollar amounts in thousands): Instruments Markets Other Significant December 31 , 2018 Assets Securities available for sale Obligations of states and political subdivisions $ 51,893 $ — $ 51,493 $ 400 Mortgage-backed securities 50,569 — 50,569 — Corporate notes 16,444 — 16,444 — Mortgage servicing rights 3,085 — 3,085 — December 31 , 2017 Assets Securities available for sale Obligations of states and political subdivisions $ 59,390 $ — $ 58,890 $ 500 Mortgage-backed securities 42,635 — 42,635 — Corporate notes 16,520 — 16,520 — U.S. Treasury securities 498 — 498 — Mortgage servicing rights 2,610 — 2,610 — Fair value of assets measured on a recurring basis using significant unobservable inputs (Level 3) at December 31 are as follows (dollar amounts in thousands): 2018 2017 Total securities at beginning of year $ 500 $ 1,010 Included in earnings — — Included in other comprehensive income — — Purchases, issuance, and settlements (100 ) — Transfer in and/or out of level 3 — (510 ) Total securities at end of year $ 400 $ 500   Information regarding the fair value of assets measured at fair value on a non-recurring basis is as follows (dollar amounts in thousands): Assets Measured At Fair Value Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2018 OREO $ 3,592 $ — $ — $ 3,592 Impaired Loans, net of impairment reserve 20,872 — — 20,872 $ 24,464 $ — $ — $ 24,464 December 31, 2017 OREO $ 6,270 $ — $ — $ 6,270 Impaired Loans, net of impairment reserve 18,372 — — 18,372 $ 24,642 $ — $ — $ 24,642 The following is a description of the valuation methodologies used by the Corporation for the items noted in the table above, including the general classification of such instruments in the fair value hierarchy. For individually evaluated impaired loans, the amount of impairment is based upon the present value of expected future cash flows discounted at the loan’s effective interest rate, the estimated fair value of the underlying collateral for collateral-dependent loans, or the estimated liquidity of the note. For OREO, the fair value is based upon the estimated fair value of the underlying collateral adjusted for the expected costs to sell. The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets: Valuation Technique Unobservable Inputs Range of Discounts Weighted AverageDiscount As of December 31, 2018 OREO Third-party appraisals, sales contracts or brokered price opinions Collateral discounts and estimated costs to sell 0 % - 40 % 18.6 % Impaired loans Third-party appraisals and discounted cash flows Collateral discounts and discount rates 0 % - 100 % 9.3 % As of December 31, 2017 OREO Third-party appraisals, sales contracts or brokered price opinions Collateral discounts and estimated costs to sell 0 % - 100 % 15.7 % Impaired loans Third-party appraisals and discounted cash flows Collateral discounts and discount rates 0 % - 100 % 6.1 % The following methods and assumptions were used by the Corporation to estimate fair value of financial instruments. Cash and cash equivalents  - Fair value approximates the carrying amount. Securities  - The fair value measurement is obtained from an independent pricing service and is based on recent sales of similar securities and other observable market data. Loans  - Fair value of variable rate loans that reprice frequently are based on carrying value. Fair value of other loans is estimated by discounting future cash flows using current rates at which similar loans would be made to borrowers with similar credit ratings. Fair value of impaired and other nonperforming loans are estimated using discounted expected future cash flows or the fair value of the underlying collateral, if applicable. Other investments  - The carrying amount reported in the consolidated balance sheets for other investments approximates the fair value of these assets. Mortgage servicing rights  - Fair values were determined using the present value of future cash flows. Cash value of life insurance  - The carrying amount approximates its fair value. Deposits  - Fair value of deposits with no stated maturity, such as demand deposits, savings, and money market accounts, by definition, is the amount payable on demand on the reporting date. Fair value of fixed-rate time deposits is estimated using discounted cash flows applying interest rates currently offered on similar time deposits. Securities sold under repurchase agreements  - The fair value of securities sold under repurchase agreements with variable rates or due on demand is the amount payable at the reporting date. The fair value of securities sold under repurchase agreements with fixed terms is estimated using discounted cash flows with discount rates at interest rates currently offered for securities sold under repurchase agreements of similar remaining values. Notes payable and Subordinated notes  - Rates currently available to the Corporation for debt with similar terms and remaining maturities are used to estimate fair value of existing debt. Fair value of borrowings is estimated by discounting future cash flows using the current rates at which similar borrowings would be made. Fair value of borrowed funds due on demand is the amount payable at the reporting date. Off-balance-sheet instruments  - Fair value is based on quoted market prices of similar financial instruments where available. If a quoted market price is not available, fair value is based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreement and the company’s credit standing. Since this amount is immaterial, no amounts for fair value are presented. The carrying value and estimated fair value of financial instruments is as follows (dollar amounts in thousands): Carrying Fair Value December 31, 2018 Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 107,743 $ 107,743 $ — $ — $ 107,743 Securities held to maturity 40,768 — 40,477 — 40,477 Securities available for sale 118,906 — 118,506 400 118,906 Loans, net 1,416,246 — — 1,400,538 1,400,538 Other investments, at cost 4,555 — — 4,555 4,555 Mortgage servicing rights 3,085 — 3,085 — 3,085 Cash surrender value of life insurance 24,178 24,178 — — 24,178 Financial liabilities: Deposits $ 1,557,167 $ — $ — $ 1,449,552 $ 1,449,552 Securities sold under repurchase agreements 31,489 — 31,489 — 31,489 Subordinated notes 11,500 — 11,500 — 11,500 Carrying Fair Value December 31, 2017 Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 101,977 $ 101,977 $ — $ — $ 101,977 Securities held to maturity 39,991 — 39,808 — 39,808 Securities available for sale 119,043 — 118,543 500 119,043 Loans, net 1,385,935 — — 1,375,864 1,375,864 Other investments, at cost 7,226 — — 7,226 7,226 Mortgage servicing rights 2,610 — 2,610 — 2,610 Cash surrender value of life insurance 23,722 23,722 — — 23,722 Financial liabilities: Deposits $ 1,506,642 $ — $ — $ 1,454,580 $ 1,454,580 Securities sold under repurchase agreements 47,568 — 47,568 — 47,568 Notes payable 8,500 — 8,500 — 8,500 Subordinated notes 11,500 — 11,500 — 11,500 The fair value of a financial instrument is the current amount that would be exchanged between willing parties, other than in a forced liquidation. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Corporation’s various financial instruments. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. Consequently, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Corporation. Fair value estimates are made at a specific point in time based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Corporation’s entire holdings of a particular instrument. Because no market exists for a significant portion of the Corporation’s financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments, and other factors. These estimates are subjective in nature and involve uncertainties and matters that could affect the estimates. Fair value estimates are based on existing on- and off-balance-sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Deposits with no stated maturities are defined as having a fair value equivalent to the amount payable on demand. This prohibits adjusting fair value derived from retaining those deposits for an expected future period of time. This component, commonly referred to as a deposit base intangible, is neither considered in the above amounts nor is it recorded as an intangible asset on the consolidated balance sheet. Significant assets and liabilities that are not considered financial assets and liabilities include premises and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

Parent Company Only Financial S

Parent Company Only Financial Statements	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 22 Parent Company Only Financial Statements Balance Sheets December 31 2018 2017 (In Thousands) Assets Cash and cash equivalents $ 72 $ 360 Investment in Bank 183,290 179,060 Investment in Veritas 2,381 2,367 Other assets 978 929 TOTAL ASSETS $ 186,721 $ 182,716 Liabilities and Stockholders’ Equity Liabilities Notes payable $ — $ 8,500 Subordinated notes 11,500 11,500 Other liabilities 898 988 Total liabilities 12,398 20,988 Stockholders’ equity: Common stock 74 74 Additional paid-in capital 27,601 27,528 Retained earnings 168,363 145,879 Treasury stock, at cost (21,349 ) (12,730 ) Accumulated other comprehensive income (366 ) 977 Total stockholders’ equity 174,323 161,728 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 186,721 $ 182,716 Statements of Income Years Ended December 31 2018 2017 2016 (In Thousands) Income: Dividends received from Bank $ 22,275 $ 19,480 $ 6,350 Equity in undistributed earnings of subsidiaries 4,029 (3,773 ) 8,866 Other income 74 — — Total income 26,378 15,707 15,216 Other expenses 1,404 648 499 Benefit for income taxes (482 ) (254 ) (196 ) Net income $ 25,456 $ 15,313 $ 14,913 Statements of Cash Flows Years Ended December 31, 2018 2017 2016 (In Thousands) Cash flow from operating activities: Net income $ 25,456 $ 15,313 $ 14,913 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Stock compensation 556 465 419 Equity in earnings of subsidiaries (includes dividends) (26,304 ) (15,707 ) (15,216 ) Changes in other assets and liabilities: Other assets (49 ) (44 ) (107 ) Other liabilities (90 ) 457 (191 ) Net cash provided by (used in) operating activities (431 ) 484 (182 ) Cash flows from investing activities, net of effects of business combination: Purchase of securities — — (750 ) Dividends received from Bank 22,275 19,480 6,350 Dividends received from Veritas — 450 — Net cash used in business combination — (33,378 ) — Contribution to subsidiaries — — (50 ) Net cash provided by (used in) investing activities 22,275 (13,448 ) 5,550 Cash flows from financing activities, net of effects of business combination: Proceeds from (repayment of) revolving line of credit (5,000 ) 5,000 — Proceeds from (repayment of) note payable (3,500 ) 3,500 — Proceeds from subordinated notes — 11,500 — Cash dividends paid (4,530 ) (4,046 ) (3,666 ) Issuance of common stock 1,347 896 448 Repurchase of common stock (10,449 ) (3,631 ) (2,587 ) Net cash provided by (used in) financing activities (22,132 ) 13,219 (5,805 ) Net increase (decrease) in cash and cash equivalents (288 ) 255 (437 ) Cash and cash equivalents at beginning 360 105 542 Cash and cash equivalents at end $ 72 $ 360 $ 105 Supplemental schedule of noncash activities: Amortization of unrealized holding gains on securities transferred from available for sale to held to maturity recognized in other comprehensive income, net of tax $ (60 ) $ (80 ) $ (109 ) Change in unrealized gains and losses on investment securities available for sale, net of tax (1,367 ) 604 (823 )

Earnings Per Common Shares

Earnings Per Common Shares	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 23 Earnings Per Common Shares See Note 1 for the Corporation’s accounting policy regarding per share computations. Earnings per common share and related information are summarized as follows: Years Ended December 31, 2018 2017 2016 Net income available to common shareholders (in thousands) $ 25,456 $ 15,313 $ 14,913 Weighted average common shares outstanding 6,673,758 6,285,901 6,220,694 Earnings per share - basic and diluted $ 3.81 $ 2.44 $ 2.40

Quarterly Results of Operations

Quarterly Results of Operations	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	Note 24 Quarterly Results of Operations (unaudited) 2018 Quarters Fourth Third Second First (Dollars in Thousands, Except Share and Per Share Data) Interest income $ 19,753 $ 19,510 $ 19,372 $ 19,309 Interest expense 4,240 3,974 3,604 3,027 Net interest and dividend income 15,513 15,536 15,768 16,282 Provision for loan losses 750 800 900 485 Net interest and dividend income after provision for loan losses 14,763 14,736 14,868 15,797 Noninterest income 2,553 2,508 3,027 3,443 Noninterest expense 9,893 9,708 10,064 9,977 Income before provision for income taxes 7,423 7,536 7,831 9,263 Provision for income taxes 1,362 1,604 1,431 2,200 Net income $ 6,061 $ 5,932 $ 6,400 $ 7,063 Share data Weighted average common shares outstanding, basic and diluted 6,647,586 6,661,337 6,672,344 6,714,347 Earnings per share, basic and diluted $ 0.91 $ 0.89 $ 0.96 $ 1.05 2017 Quarters Fourth Third Second First (Dollars in Thousands, Except Share and Per Share Data) Interest income $ 17,430 $ 12,629 $ 11,949 $ 11,464 Interest expense 2,298 1,997 1,818 1,619 Net interest and dividend income 15,132 10,632 10,131 9,845 Provision for loan losses 420 255 170 210 Net interest and dividend income after provision for loan losses 14,712 10,377 9,961 9,635 Noninterest income 1,888 2,256 2,970 2,734 Noninterest expense 10,418 6,985 6,638 6,353 Income before provision for income taxes 6,182 5,648 6,293 6,016 Provision for income taxes 2,904 1,818 2,081 2,023 Net income $ 3,278 $ 3,830 $ 4,212 $ 3,993 Share data Weighted average common shares outstanding, basic and diluted 6,612,114 6,151,737 6,172,413 6,205,428 Earnings per share, basic and diluted $ 0.50 $ 0.62 $ 0.68 $ 0.64

Pending Merger Transaction

Pending Merger Transaction	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 25  Pending Merger Transaction On January 22 , 2019 , the Corporation entered into an Agreement and Plan of Merger with Partnership Community Bancshares, Inc. (Partnership), a Wisconsin Corporation, under which Partnership will merge with and into the Corporation and Partnership’s banking subsidiary, Partnership Bank, will merge with and into the Bank. The transaction is expected to close early in the third quarter of 2019 and is subject to, among other items, approval by the shareholders of Partnership and regulatory agencies. Merger consideration will consist 65 % of common stock of the Corporation and 35 % of cash, and will total approximately $ 41 million, subject to the fair market valuation of the Corporation’s common stock on the date of closing. Based on results as of December 31 , 2018 , the combined company would have total assets of approximately $ 2.1 billion, loans of approximately $ 1.7 billion and deposits of approximately $ 1.8 billion.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Corporation and its wholly- owned subsidiaries, Veritas Asset Holdings, LLC (Veritas) and Bank First, National Association (Bank). The Bank’s wholly-owned subsidiaries are Bank First Investments, Inc. and TVG Holdings, Inc. (TVG). All significant intercompany balances and transactions have been eliminated. The Bank has two investments in minority-owned subsidiaries that are accounted for using the equity method in the consolidated financial statements. The Bank owns 49.8 % of UFS, LLC (UFS) which provides data processing solutions to over 60 banks in the Midwest. TVG owns 30.0 % of Ansay & Associates, LLC (Ansay) providing clients throughout the Midwest with superior insurance and risk management solutions.
Organization	Organization The Corporation provides a variety of financial services to individual and business customers in Wisconsin through the Bank. The Bank is subject to competition from other traditional and nontraditional financial institutions and is also subject to the regulations of certain federal agencies and undergoes periodic examinations by those regulatory authorities including the Office of the Comptroller of the Currency and the Federal Reserve Bank.
Use of Estimates in Preparation of Financial Statements	Use of Estimates in Preparation of Financial Statements The preparation of the accompanying consolidated financial statements in conformity with GAAP in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results may differ from these estimates. The allowance for loan losses, carrying value of other real estate owned, carrying value of goodwill, fair value of mortgage servicing rights, and fair values of financial instruments are inherently subjective and are susceptible to significant change.
Business Combinations	Business Combinations The Corporation accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (ASC) 805 , Business Combinations (ASC 805) . The Corporation recognizes the full fair value of the assets acquired and liabilities assumed and immediately expenses transaction costs. There is no separate recognition of the acquired allowance for loan losses on the acquirer’s balance sheet as credit related factors are incorporated directly into the fair value of the net tangible and intangible assets acquired. If the amount of consideration exceeds the fair value of assets purchased less the fair value of liabilities assumed, goodwill is recorded. Alternatively, if the amount by which the fair value of assets purchased exceeds the fair value of liabilities assumed and consideration paid, a gain (bargain purchase gain) is recorded. Fair values are subject to refinement for up to one year after the closing date of an acquisition as information relative to closing date fair values becomes available. Results of operations of the acquired business are included in the statement of income from the effective date of the acquisition. Additional information regarding acquisitions is provided in Note 2 .
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash on hand, interest-bearing and noninterest-bearing accounts in other financial institutions, and federal funds sold, all of which have original maturities of three months or less. Generally, federal funds are purchased and sold for one day periods. In the normal course of business, the Corporation maintains cash and due from bank balances with correspondent banks. Accounts at each institution that are insured by the Federal Deposit Insurance Corporation have up to $250,000 of insurance. Total uninsured balances held at December 31 , 2018 and 2017 were approximately $1,013,000 and $ 3,244,000 , respectively. The Bank is required to maintain noninterest-bearing deposits on hand or with the Federal Reserve Bank to meet specific reserve requirements. For December 31 , 2018 and 2017 those required reserves were approximately $ 28,302,000 and $ 10,891,000 , respectively.
Securities	Securities Securities are classified as held to maturity or available for sale at the time of purchase. Investment securities classified as held to maturity, which management has the intent and ability to hold to maturity, are reported at amortized cost. Investment securities classified as available for sale, which management has the intent and ability to hold for an indefinite period of time, but not necessarily to maturity, are carried at fair value, with unrealized gains and losses, net of related deferred income taxes, included in stockholders’ equity as a separate component of other comprehensive income. The net carrying value of debt securities classified as held to maturity or available for sale is adjusted for amortization of premiums and accretion of discounts utilizing the effective interest method over the expected estimated maturity. Such amortization and accretion is included as an adjustment to interest income from securities. Interest and dividends are included in interest income from securities. Transfers of debt securities into the held to maturity classification from the available for sale classification are made at fair value as of the date of transfer. The unrealized holding gain or loss as of the date of transfer is retained in other comprehensive income and in the carrying value of the held to maturity securities, establishing the amortized cost of the security. These unrealized holding gains and losses as of the date of transfer are amortized or accreted over the remaining life of the security. Realized gains or losses, determined on the basis of the cost of specific securities sold, are included in earnings. The Bank evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuers are assessed. In addition, management considers the length of time and extent that fair value has been less than cost, the financial condition and near-term prospects of the issuer, and that the Corporation does not have the intent to sell the security and it is more likely than not that it will not have to sell the security before recovery of its cost basis. Adjustments to market value that are considered temporary are recorded as a separate component of equity, net of tax. If an impairment of security is identified as other-than-temporary based on information available such as the decline in the credit worthiness of the issuer, external market ratings or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if a credit loss exists. If there is a credit loss, it will be recorded in the consolidated statement of income in the period of identification.
Other Investments	Other Investments Other investments are carried at cost, which approximates fair value, and consist of Federal Home Loan Bank of Chicago (FHLB) stock, Federal Reserve Bank stock, Bankers’ Bancorporation stock, investments in other private companies that do not have quoted market prices and preferred stock in a community development project. Other investments are evaluated for impairment at least on an annual basis.
Loans Held for Sale	Loans Held for Sale Loans originated and intended for sale in the secondary market, consisting of the current origination of certain fixed-rate mortgage loans, are carried at the lower of cost or estimated fair value in the aggregate. A gain or loss is recognized at the time of the sale reflecting the present value of the difference between the contractual interest rate of the loans sold and the yield to the investor, adjusted for the initial value of mortgage servicing rights associated with loans sold with servicing retained. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. There were no loans held for sale at December 31 , 2018 or 2017 .
Loans and Related Interest Income - Originated	Loans and Related Interest Income - Originated Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoffs are generally reported at their outstanding unpaid principal balances adjusted for charge-offs and the allowance for loan losses. The accrual of interest on loans is calculated using the simple interest method on daily balances of the principal amount outstanding and is recognized in the period earned utilizing the loan convention applicable by loan type. Loan origination fees, net of certain direct loan origination costs, are deferred and recognized in interest income using the effective interest method over the estimated life of the loan. The accrual of interest is discontinued when a loan becomes 90 days past due and is not both well collateralized and in the process of collection, or when management believes, after considering economic and business conditions and collection efforts, that the principal or interest will not be collectible in the normal course of business. When loans are placed on nonaccrual or charged off, all unpaid accrued interest is reversed and additional income is recorded only to the extent that payments are received and the collection of principal is reasonably assured. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, when the obligation has performed in accordance with the contractual terms for a reasonable period of time, and future payments of principal and interest are reasonably assured. Loans are considered impaired if it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement. Total impaired loans are evaluated based on the estimated amount and timing of future cash flows and the fair value of the collateral
Loans and Related Interest Income - Acquired	Loans and Related Interest Income - Acquired The loans purchased in the 2017 acquisition were acquired loans. Acquired loans are recorded at their estimated fair value at the acquisition date and are initially classified as either purchase credit impaired (PCI) loans (i.e. loans that reflect credit deterioration since origination and it is probable at acquisition that the Corporation will be unable to collect all contractually required payments) or purchased non-impaired loans (i.e. performing acquired loans). PCI loans are accounted for under the accounting guidance for loans and debt securities acquired with deteriorated credit quality, found in FASB ASC Topic 310 - 30 , Receivables— Loans and Debt Securities Acquired with Deteriorated Credit Quality. The Corporation estimates the amount and timing of expected principal, interest and other cash flows for each loan or pool of loans meeting the criteria above, and determines the excess of the loan’s scheduled contractual principal and contractual interest payments over all cash flows expected to be collected at acquisition as an amount that should not be accreted. These credit discounts (nonaccretable marks) are included in the determination of the initial fair value for acquired loans; therefore, an allowance for loan losses is not recorded at the acquisition date. Differences between the estimated fair values and expected cash flows of acquired loans at the acquisition date that are not credit-based (accretable marks) are subsequently accreted to interest income over the estimated life of the loans using a method that approximates a level yield method if the timing and amount of the future cash flows is reasonably estimable. Subsequent to the acquisition date for PCI loans, increases in cash flows over those expected at the acquisition date result in a move of the discount from nonaccretable to accretable. Decreases in expected cash flows after the acquisition date are recognized through the provision for loan losses. Performing acquired loans are accounted for under FASB ASC Topic 310 - 20 , Receivables—Nonrefundable Fees and Other Costs. Performance of certain loans may be monitored and based on management’s assessment of the cash flows and other facts available, portions of the accretable difference may be delayed or suspended if management deems appropriate. The Corporation’s policy for determining when to discontinue accruing interest on performing acquired loans and the subsequent accounting for such loans is essentially the same as the policy for originated loans described above.
Allowance for Loan Losses - Originated	Allowance for Loan Losses - Originated The allowance for loan losses (ALL) is established through a provision for loan losses charged to expense as losses are estimated to have occurred. Loan losses are charged against the allowance when management believes that the collectability of the principal is unlikely. Subsequent recoveries, if any, are credited to the allowance. Management regularly evaluates the allowance for loan losses using general economic conditions, the Corporation’s past loan loss experience, composition of the portfolio, and other relevant factors. This evaluation is inherently subjective since it requires material estimates that may be susceptible to significant change. The ALL consists of specific reserves for certain impaired loans and general reserves for non-impaired loans. Specific reserves reflect estimated losses on impaired loans from management’s analyses developed through specific credit allocations. The specific credit reserves are based on regular analyses of impaired non-homogenous loans greater than $ 250,000 . These analyses involve a high degree of judgment in estimating the amount of loss associated with specific loans, including estimating the amount and timing of future cash flows and collateral values. The general reserve is based on the Bank’s historical loss experience which is updated quarterly. The general reserve portion of the ALL also includes consideration of certain qualitative factors such as 1) changes in lending policies and/or underwriting practices, 2) national and local economic conditions 3) changes in portfolio volume and nature, 4) experience, ability and depth of lending management and other relevant staff, 5) levels of and trends in past-due and nonaccrual loans and quality, 6) changes in loan review and oversight, 7) impact and effects of concentrations and 8) other issues deemed relevant. Management believes that the allowance for loan losses is adequate. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the allowance for loan losses. Such agencies may require the Bank to recognize additions to the allowance based on their judgments of information available to them at the time of their examination.
Allowance for Loan Losses - Acquired	Allowance for Loan Losses - Acquired An ALL is calculated using a methodology similar to that described for originated loans. Performing acquired loans are subsequently evaluated for any required allowance at each reporting date. Such required allowance for each loan pool is compared to the remaining fair value discount for that pool. If greater, the excess is recognized as an addition to the allowance through a provision for loan losses. If less than the discount, no additional allowance is recorded. Charge-offs and losses first reduce any remaining fair value discount for the loan pool and once the discount is depleted, losses are applied against the allowance established for that pool. For PCI loans after acquisition, cash flows expected to be collected are recast for each loan periodically as determined appropriate by management. If the present value of expected cash flows for a loan is less than its carrying value, impairment is reflected by an increase in the ALL and a charge to the provision for loan losses. If the present value of the expected cash flows for a loan is greater than its carrying value, any previously established ALL is reversed and any remaining difference increases the accretable yield which will be taken into income over the remaining life of the loan. Loans which were considered troubled debt restructurings by Waupaca Bancorporation, Inc. prior to the acquisition are not required to be classified as troubled debt restructurings in the Corporation’s consolidated financial statements unless or until such loans would subsequently meet criteria to be classified as such, since acquired loans were recorded at their estimated fair values at the time of the acquisition.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets. Premises and equipment acquired in the 2017 acquisition were recorded at estimated fair value on the date of acquisition. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of premises and equipment are reflected in income. Premises and equipment, and other long-term assets, are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. Depreciation expense is computed using the straight-line method over the following estimated useful lives. Buildings and improvements 40 years Land improvements 20 years Furniture, fixtures and equipment 2 - 7 years
Other Real Estate Owned	Other Real Estate Owned Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value at the date of foreclosure less estimated costs to sell the asset, establishing a new cost basis. Any write downs at the time of foreclosure are charged to the allowance for loan loss. OREO properties acquired in conjunction with the 2017 acquisition were recorded at fair value on the date of acquisition. Subsequent to foreclosure, valuations are periodically performed by management, and a valuation allowance is established if fair value declines below carrying value. Costs relating to the development and improvement of the property are capitalized. Revenue and expenses from operations and changes in the valuation allowance are included in other expenses.
Intangible Assets and Goodwill	Intangible Assets and Goodwill Intangible assets consist of the value of core deposits and mortgage servicing assets and the excess of purchase price over fair value of net assets (goodwill). Core deposits are stated at cost less accumulated amortization and are amortized on a sum of the years digits basis over a period of one to ten years. See Note 2 for additional information on the 2017 acquisition. Mortgage servicing rights are recognized as separate assets when rights are acquired through purchase or through sale of mortgage loans with servicing retained. Servicing rights acquired through sale of financial assets are recorded based on the fair value of the servicing right. The determination of fair value is based on a valuation model and includes stratifying the mortgage servicing rights by predominant characteristics, such as interest rates and terms, and estimating the fair value of each stratum based on the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as costs to service, a discount rate, and prepayment speeds. Changes in fair value are recorded as an adjustment to earnings. The Corporation performs a “qualitative” assessment of goodwill to determine whether further impairment testing of indefinite-lived intangible assets is necessary on at least an annual basis. If it is determined, as a result of performing a qualitative assessment over goodwill, that it is more likely than not that goodwill is impaired, management will perform an impairment test to determine if the carrying value of goodwill is realizable. The Corporation evaluated goodwill and core deposit intangibles for impairment during 2018 , 2017 and 2016 , determining that there was no goodwill and core deposit intangible impairment.
Income Taxes	Income Taxes The Corporation files one consolidated federal income tax return and two state returns. Federal income tax expense is allocated to each subsidiary based on an intercompany tax sharing agreement. Deferred tax assets and liabilities have been determined using the liability method. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities and the current enacted tax rates which will be in effect when these differences are expected to reverse. Provision (benefit) for deferred taxes is the result of changes in the deferred tax assets and liabilities.
Treasury Stock	Treasury Stock Common stock shares repurchased by the Corporation are recorded as treasury stock at cost.
Securities Sold Under Repurchase Agreements	Securities Sold Under Repurchase Agreements The Corporation sells securities under repurchase agreements. These transactions are accounted for as collateralized financing transactions and are recorded at the amounts at which the securities were sold. The Corporation may have to provide additional collateral to the counterparty, as necessary.
Off-Balance-Sheet Financial Instruments	Off-Balance-Sheet Financial Instruments In the ordinary course of business, the Corporation has entered into off-balance-sheet financial instruments including commitments to extend credit, unfunded commitments under lines of credit, and letters of credit. Such financial instruments are recorded in the consolidated financial statements when they are funded.
Advertising	Advertising Advertising costs are expensed as incurred.
Per Share Computations	Per Share Computations Weighted average shares outstanding were 6,673,758 , 6,285,901 , and 6,220,694 for the years ended December 31 , 2018 , 2017 and 2016 , respectively. All outstanding unvested share-based payment awards that contain rights to non-forfeitable dividends are considered participating securities for basic and diluted earnings per share calculations. There were no potentially dilutive instruments outstanding during the periods presented.
Loss Contingencies	Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are any such matters that will have a material effect on the consolidated financial statements at December 31 , 2018 and 2017 .
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Bank, the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets and the Bank does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.
Comprehensive Income	Comprehensive Income GAAP normally requires that recognized revenues, expenses, gains and losses be included in net income. In addition to net income, another component of comprehensive income includes the after-tax effect of changes in unrealized gains and losses on available for sale securities. This item is reported as a separate component of stockholders’ equity. The Corporation presents comprehensive income in the statement of comprehensive income.
Stock-based Compensation	Stock-based Compensation The Corporation uses the fair value method of recognizing expense for stock-based compensation based on the fair value of restricted stock awards at the date of grant as prescribed by accounting standards codification Topic 781 - 10 Compensation/Stock Compensation.
Mortgage Banking Derivatives	Mortgage Banking Derivatives Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest rate on the loan is locked. The Bank enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into in order to hedge the change in interest rates resulting from its commitments to fund loans. The forward commitments for the future delivery of mortgage loans are based on the Bank’s “best efforts” and therefore the Bank is not penalized if a loan is not delivered to the investor if the loan did not get originated. Changes in the fair values of these derivatives generally offset each other and are included in “other income” in the consolidated statements of income.
New Accounting Pronouncements	New Accounting Pronouncements In May 2014 , the Financial Accounting Standards Board (FASB) issued ASU 2014 - 09 , Revenue from Contracts with Customers (Topic 606) (ASU 2014 - 09) . ASU 2014 - 09 implements a common revenue standard that clarifies the principles for recognizing revenue. The core principle of ASU 2014 - 09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: (1) identify the contract(s) with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract and (5) recognize revenue when (or as) the entity satisfies a performance obligation. ASU 2015 - 14 , Revenue from Contracts with Customers (Topic 606) (ASU 2015 - 14) was issued in August 2015 which defers adoption to annual reporting periods beginning after December 15 , 2017 and interim reporting periods within that year. The timing of the Corporation’s revenue recognition did not materially change. The Corporation’s largest portions of revenue, interest and fees on loans and gain on sales of loans, are specifically excluded from the scope of the guidance, and the Corporation currently recognizes the majority of the remaining revenue sources in a manner that management believes is consistent with the new guidance. An unconsolidated subsidiary of the Bank did have a material impact as a result of this ASU, and implementation resulted in an increase of $ 1,558,000 to retained earnings during 2018 . In January 2016 , the FASB issued ASU 2016 - 01 , Financial Instruments—Overall (Subtopic 825 - 10) : (ASU 2016 - 01) . This guidance changes how entities account for equity investments that do not result in consolidation and are not accounted for under the equity method of accounting. Entities will be required to measure these investments at fair value at the end of each reporting period and recognize changes in fair value in net income. A practicability exception will be available for equity investments that do not have readily determinable fair values; however, the exception requires the Corporation to adjust the carrying amount for impairment and observable price changes in orderly transactions for the identical or a similar investment of the same issuer. This guidance also changes certain disclosure requirements and other aspects of current GAAP. This guidance was effective for fiscal years beginning after December 15 , 2017 and for interim reporting periods within that year. The adoption of this ASU did not have a material impact on the Corporation’s consolidated financial statements. In February 2016 , the FASB issued ASU 2016 - 02 , Leases (Topic 842) (ASU 2016 - 02) . Certain aspects of this ASU were updated in July 2018 by the issuance of ASU, 2018 - 10 , Codification Improvements to Topic 842 , Leases. The new guidance establishes the principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. Entities will be required to recognize the lease assets and lease liabilities that arise from leases in the statement of financial position and to disclose qualitative and quantitative information about lease transactions, such as information about variable lease payments and options to renew and terminate leases. This guidance is effective for fiscal years beginning after December 15 , 2018 and interim reporting periods within that year. The Corporation’s assets and liabilities will increase based on the present value of the remaining lease payments for leases in place at the adoption date; however, this is not expected to be material to the Corporation’s results of operations. In June 2016 , the FASB issued ASU 2016 - 13 , Financial Instruments—Credit Losses (Topic 326) : Measurement of Credit Losses on Financial Instruments. Certain aspects of this ASU were updated in November 2018 by the issuance of ASU 2018 - 19 , Codification Improvements to Topic 326 , Financial Instruments—Credit Losses . The main objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in the ASU replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The ASU is effective for the Corporation for the fiscal year beginning after December 15 , 2019 , and interim periods within that fiscal year. Early adoption is permitted for the fiscal year beginning after December 15 , 2018 , including interim periods within this fiscal year. The Corporation is currently evaluating the impact of ASU 2016 - 13 on the consolidated financial statements, although the general expectation in the banking industry is that the implementation of this standard will result in higher required balances in the allowance for loan losses. In January 2017 , the FASB issued ASU 2017 - 04 , Intangibles—Goodwill and Other (Topic 350) : Simplifying the Test for Goodwill Impairment . The amendments in this ASU were issued to address concerns over the cost and complexity of the two-step goodwill impairment test and resulted in the removal of the second step of the test. The amendments require an entity to apply a one-step quantitative test and record the amount of goodwill impairment as the excess of a reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The new guidance does not amend the optional qualitative assessment of goodwill impairment. This ASU is intended to reduce the cost and complexity of the two-step goodwill impairment test and is effective for annual and interim goodwill impairment tests in fiscal years beginning after December 15 , 2019 , with early adoption permitted for testing performed after January 1 , 2017 . Upon adoption, the amendments should be applied on a prospective basis and the entity is required to disclose the nature of and reason for the change in accounting principle upon transition. The adoption of this guidance is not expected to have a significant impact on the Corporation’s consolidated financial statements. In March 2017 , the FASB issued ASU 2017 - 08 , Receivables—Nonrefundable Fees and Other Costs (Subtopic 310 - 20) : Premium Amortization on Purchased Callable Debt Securities . The amendments in this ASU shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount as discounts continue to be accreted to maturity. This ASU is intended to more closely align the amortization period of premiums and discounts to expectations incorporated in market pricing on the underlying securities. In most cases, market participants price securities to the call date that produces the worst yield when the coupon is above current market rates and prices securities to maturity when the coupon is below market rates. As a result, the amendments more closely align interest income recorded on bonds held at a premium or a discount with the economics of the underlying instrument. This ASU is intended to reduce diversity in practice and is effective for fiscal years beginning after December 15 , 2018 , with early adoption permitted. Upon adoption, the amendments should be applied using a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. Additionally, in the period of adoption, an entity should provide disclosures about a change in accounting principles. The adoption of this guidance is not expected to have a significant impact on the Corporation’s consolidated financial statements. In August 2017 , the FASB issued ASU 2017 - 12 , Derivatives and Hedging (Topic 815) : Targeted Improvements to Accounting for Hedging Activities . The amendments of this ASU better align an entity’s accounting and financial reporting for hedging activities with the economic objectives of those activities. The ASU is effective for fiscal years beginning after December 15 , 2018 and interim reporting periods within that fiscal year, with early adoption permitted. The adoption of this guidance is not expected to have a significant impact on the Corporation’s consolidated financial statements. In February 2018 , the FASB issued ASU 2018 - 02 , Certain Income Tax Effects within Accumulated Other Comprehensive Income. The amendments in this ASU allow entities to release the income tax effects from other comprehensive income that resulted from H.R. 1 , An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (Tax Cuts and Jobs Act). The Corporation elected, as allowed under this amendment, to reclassify the effects of the Tax Cuts and Jobs Act, totaling $ 161,000 , from accumulated other comprehensive income to retained earnings during the year ended December 31 , 2017 . In June 2018 , the FASB issued ASU 2018 - 07 , Stock Compensation—Improvements to Nonemployee Share-Based Payment Accounting , which simplifies several aspects of the accounting for nonemployee share-based payment transactions for acquiring goods or services from nonemployees. The amendment is effective for the fiscal years beginning after December 15 , 2018 , with early adoption permitted. The adoption of this guidance is not expected to have a significant impact on the Corporation’s consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Property Plant and Equipment Estimated Useful Lives [Table Text Block]	Depreciation expense is computed using the straight-line method over the following estimated useful lives. Buildings and improvements 40 years Land improvements 20 years Furniture, fixtures and equipment 2 - 7 years

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The fair value of the assets acquired and liabilities assumed on October 27 , 2017 was as follows: As recorded by Waupaca Bancorporation, Inc. Fair Value Adjustment As recorded by Bank First National Corporation (In Thousands) Cash, cash equivalents and securities $ 62,174 $ (400 ) $ 61,774 Loans 337,548 1,716 339,264 Other real estate owned 3,348 (640 ) 2,708 Core deposit intangible — 3,097 3,097 Fixed assets 7,661 (4,105 ) 3,556 Other assets 8,182 (346 ) 7,836 Total assets acquired $ 418,913 $ (678 ) $ 418,235 Deposits $ 344,798 $ 810 $ 345,608 Other liabilities 1,605 63 1,668 Total liabilities acquired $ 346,403 $ 873 $ 347,276 Excess of assets acquired over liabilities acquired $ 72,510 $ (1,551 ) $ 70,959 Less: purchase price 78,060 Goodwill (originally recorded) 7,101 Refinement to fair value estimates during 2018 (61 ) Goodwill (after refinement) $ 7,040

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Debt Securities, Available-for-sale [Table Text Block]	The following is a summary of available for sale securities (dollar amounts in thousands): Amortized Gross Gross Estimated December 31, 2018 Obligations of states and political subdivisions $ 51,292 $ 709 $ (108 ) $ 51,893 Mortgage-backed securities 51,519 66 (1,016 ) 50,569 Corporate notes 16,708 — (264 ) 16,444 Total available for sale securities $ 119,519 $ 775 $ (1,388 ) $ 118,906 December 31, 2017 U.S. Treasury securities $ 499 $ — $ (1 ) $ 498 Obligations of states and political subdivisions 58,026 1,467 (103 ) 59,390 Mortgage-backed securities 42,800 157 (322 ) 42,635 Corporate notes 16,602 — (82 ) 16,520 Total available for sale securities $ 117,927 $ 1,624 $ (508 ) $ 119,043
Debt Securities, Held-to-maturity [Table Text Block]	The following is a summary of held to maturity securities (dollar amounts in thousands): Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2018 U.S. Treasury securities $ 28,975 $ 92 $ (389 ) $ 28,678 Obligations of states and political subdivisions 11,793 6 — 11,799 Total held to maturity securities $ 40,768 $ 98 $ (389 ) $ 40,477 December 31, 2017 U.S. Treasury securities $ 25,426 $ — $ (157 ) $ 25,269 Obligations of states and political subdivisions 14,565 5 (31 ) 14,539 Total held to maturity securities $ 39,991 $ 5 $ (188 ) $ 39,808
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	The following table shows the fair value and gross unrealized losses of securities with unrealized losses, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position (dollar amounts in thousands): Less Than 12 Months Greater Than 12 Months Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2018 - Available for Sale Obligations of states and political subdivisions $ 10,024 $ (64 ) $ 4,132 $ (44 ) $ 14,156 $ (108 ) Mortgage-backed securities 13,352 (183 ) 31,718 (833 ) 45,070 (1,016 ) Corporate notes — — 12,531 (264 ) 12,531 (264 ) Totals $ 23,376 $ (247 ) $ 48,381 $ (1,141 ) $ 71,757 $ (1,388 ) December 31, 2018 - Held to Maturity U.S. Treasury securities $ 8,422 $ (46 ) $ 11,580 $ (343 ) $ 20,002 $ (389 ) December 31, 2017 - Available for Sale U.S. Treasury securities $ 498 $ (1 ) $ — $ — $ 498 $ (1 ) Obligations of states and political subdivisions 3,700 (14 ) 2,765 (89 ) $ 6,465 $ (103 ) Mortgage-backed securities 29,696 (250 ) 4,316 (72 ) 34,012 (322 ) Corporate notes 12,642 (82 ) — — 12,642 (82 ) Totals $ 46,536 $ (347 ) $ 7,081 $ (161 ) $ 53,617 $ (508 ) December 31, 2017 - Held to Maturity U.S. Treasury securities $ 10,425 $ (50 ) $ 12,281 $ (107 ) $ 22,706 $ (157 ) Obligations of states and political subdivisions 1,609 (24 ) 218 (7 ) 1,827 (31 ) Totals $ 12,034 $ (74 ) $ 12,499 $ (114 ) $ 24,533 $ (188 )
Investments Classified by Contractual Maturity Date [Table Text Block]	Contractual maturities will differ from expected maturities for mortgage-backed securities because borrowers may have the right to call or prepay obligations without penalties. The following is a summary of amortized cost and estimated fair value of securities, by contractual maturity, as of December 31 , 2018 (dollar amounts in thousands): Available for Sale Held to Maturity Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 3,681 $ 3,715 $ 2,926 $ 2,915 Due after one year through 5 years 18,208 18,121 14,160 14,136 Due after 5 years through ten years 13,030 13,110 19,903 19,647 Due after 10 years 33,081 33,391 3,779 3,779 Subtotal 68,000 68,337 40,768 40,477 Mortgage-backed securities 51,519 50,569 — — Total $ 119,519 $ 118,906 $ 40,768 $ 40,477
Schedule of Realized Gain (Loss) [Table Text Block]	Following is a summary of the proceeds from sales of securities available for sale, as well as gross gains and losses, from the years ended December 31 (dollar amounts in thousands): 2018 2017 2016 Proceeds from sales of securities $ 4,467 $ 48,906 $ 9,237 Gross gains on sales 41 73 15 Gross losses on sales (72 ) (105 ) (240 )

Loans (Tables)

Loans (Tables)	12 Months Ended
	Dec. 31, 2018
Financing Receivable, Recorded Investment [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The composition of loans at December 31 is as follows (dollar amounts in thousands): 2018 2017 Commercial/industrial $ 297,576 $ 263,787 Commercial real estate - owner occupied 416,097 418,928 Commercial real estate - non-owner occupied 252,717 225,290 Construction and development 60,927 75,907 Residential 1-4 family 368,673 377,141 Consumer 26,854 33,471 Other 6,369 3,511 Subtotals 1,429,213 1,398,035 ALL (12,248 ) (11,612 ) Loans, net of ALL 1,416,965 1,386,423 Deferred loan fees and costs (719 ) (488 ) Loans, net $ 1,416,246 $ 1,385,935
Allowance for Credit Losses on Financing Receivables [Table Text Block]	A summary of the activity in the allowance for loan losses by loan type as of December 31 , 2018 and December 31 , 2017 is as follows (dollar amounts in thousands): Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total ALL - January 1, 2018 $ 2,362 $ 2,855 $ 1,987 $ 945 $ 2,728 $ 191 $ 23 $ 521 $ 11,612 Charge-offs (35 ) (2,374 ) — (83 ) (140 ) (48 ) (37 ) — (2,717 ) Recoveries 2 158 3 — 233 12 10 — 418 Provision 692 2,820 110 (137 ) (349 ) (7 ) 36 (230 ) 2,935 ALL - December 31, 2018 3,021 3,459 2,100 725 2,472 148 32 291 12,248 ALL ending balance individually evaluated for impairment 566 353 — — 160 — — — 1,079 ALL ending balance collectively evaluated for impairment $ 2,455 $ 3,106 $ 2,100 $ 725 $ 2,312 $ 148 $ 32 $ 291 $ 11,169 Loans outstanding - December 31, 2018 $ 297,576 $ 416,097 $ 252,717 $ 60,927 $ 368,673 $ 26,854 $ 6,369 $ — $ 1,429,213 Loans ending balance individually evaluated for impairment 5,667 7,796 — — 702 — — — 14,165 Loans ending balance collectively evaluated for impairment $ 291,909 $ 408,301 $ 252,717 $ 60,927 $ 367,971 $ 26,854 $ 6,369 $ — $ 1,415,048 Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total ALL - January 1, 2017 $ 1,905 $ 2,576 $ 1,900 $ 727 $ 2,685 $ 189 $ 84 $ 662 $ 10,728 Charge-offs (4 ) — (1 ) (15 ) (141 ) (7 ) (50 ) — (218 ) Recoveries 7 — — — 36 1 3 — 47 Provision 454 279 88 233 148 8 (14 ) (141 ) 1,055 ALL - December 31, 2017 2,362 2,855 1,987 945 2,728 191 23 521 11,612 ALL ending balance individually evaluated for impairment — 121 — — 160 — — — 281 ALL ending balance collectively evaluated for impairment $ 2,362 $ 2,734 $ 1,987 $ 945 $ 2,568 $ 191 $ 23 $ 521 $ 11,331 Loans outstanding - December 31, 2017 $ 263,787 $ 418,928 $ 225,290 $ 75,907 $ 377,141 $ 33,471 $ 3,511 $ — $ 1,398,035 Loans ending balance individually evaluated for impairment — 275 — — 709 — — — 984 Loans ending balance collectively evaluated for impairment $ 263,787 $ 418,653 $ 225,290 $ 75,907 $ 376,432 $ 33,471 $ 3,511 $ — $ 1,397,051
Past Due Financing Receivables [Table Text Block]	A summary of past due loans as of December 31 , 2018 are as follows (dollar amounts in thousands): 30-89 Days Past Due Accruing 90 Days or more Past Due and Accruing Non-Accrual Total Commercial/industrial $ 76 $ — $ 8,001 $ 8,077 Commercial real estate - owner occupied 59 — 10,311 10,370 Commercial real estate - non-owner occupied — 58 233 291 Construction and development — — — — Residential 1-4 family 275 362 1,549 2,186 Consumer 9 3 5 17 Other — — — — $ 419 $ 423 $ 20,099 $ 20,941 A summary of past due loans as of December 31 , 2017 are as follows (dollar amounts in thousands): 30-89 Days Past Due Accruing 90 Days or more Past Due and Accruing 2017 Non-Accrual Total Commercial/industrial $ 740 $ 15 $ 6,473 $ 7,228 Commercial real estate - owner occupied 4,285 2,016 7,253 13,554 Commercial real estate - non-owner occupied 239 — 712 951 Construction and development — — 758 758 Residential 1-4 family 1,470 448 2,878 4,796 Consumer 38 7 53 98 Other — — — — $ 6,772 $ 2,486 $ 18,127 $ 27,385
Financing Receivable Credit Quality Indicators [Table Text Block]	The breakdown of loans by risk rating as of December 31 , 2018 is as follows (dollar amounts in thousands): Pass (1-5) 6 7 8 Total Commercial/industrial $ 277,993 $ 7,309 $ 12,274 $ — $ 297,576 Commercial real estate - owner occupied 375,614 5,670 34,789 24 416,097 Commercial real estate - non-owner occupied 249,625 — 3,092 — 252,717 Construction and development 60,866 — 61 — 60,927 Residential 1-4 family 364,289 664 3,718 2 368,673 Consumer 26,835 — 18 1 26,854 Other 6,369 — — — 6,369 $ 1,361,591 $ 13,643 $ 53,952 $ 27 $ 1,429,213 The breakdown of loans by risk rating as of December 31 , 2017 is as follows (dollar amounts in thousands): Pass (1-5) 6 7 8 Total Commercial/industrial $ 247,576 $ 1,222 $ 14,989 $ — $ 263,787 Commercial real estate - owner occupied 373,046 1,113 44,522 247 418,928 Commercial real estate - non-owner occupied 221,844 1,382 2,064 — 225,290 Construction and development 68,998 — 6,909 — 75,907 Residential 1-4 family 370,683 — 6,456 2 377,141 Consumer 33,426 — 43 2 33,471 Other 3,511 — — — 3,511 $ 1,319,084 $ 3,717 $ 74,983 $ 251 $ 1,398,035
Impaired Financing Receivables [Table Text Block]	A summary of impaired loans individually evaluated as of December 31 , 2018 is as follows (dollar amounts in thousands): Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total With an allowance recorded: Recorded investment $ 5,667 $ 2,099 $ — $ — $ 523 $ — $ — $ — $ 8,289 Unpaid principal balance 5,667 2,099 — — 523 — — — 8,289 Related allowance 566 353 — — 160 — — — 1,079 With no related allowance recorded: Recorded investment $ — $ 5,697 $ — $ — $ 179 $ — $ — $ — $ 5,876 Unpaid principal balance — 5,697 — — 179 — — — 5,876 Related allowance — — — — — — — — — Total: Recorded investment $ 5,667 $ 7,796 $ — $ — $ 702 $ — $ — $ — $ 14,165 Unpaid principal balance 5,667 7,796 — — 702 — — — 14,165 Related allowance 566 353 — — 160 — — — 1,079 Average recorded investment $ 2,834 $ 4,036 $ — $ — $ 706 $ — $ — $ — $ 7,576 A summary of impaired loans individually evaluated as of December 31 , 2017 is as follows (dollar amounts in thousands): Commercial/ Industrial Commercial Real Estate - Owner Occupied Commercial Real Estate - Non-Owner Occupied Construction and Development Residential 1-4 Family Consumer Other Unallocated Total With an allowance recorded: Recorded investment $ — $ 275 $ — $ — $ 523 $ — $ — $ — $ 798 Unpaid principal balance — 275 — — 523 — — — 798 Related allowance — 121 — — 160 — — — 281 With no related allowance recorded: Recorded investment $ — $ — $ — $ — $ 186 $ — $ — $ — $ 186 Unpaid principal balance — — — — 186 — — — 186 Related allowance — — — — — — — — — Total: Recorded investment $ — $ 275 $ — $ — $ 709 $ — $ — $ — $ 984 Unpaid principal balance — 275 — — 709 — — — 984 Related allowance — 121 — — 160 — — — 281 Average recorded investment $ 946 $ 138 $ — $ 13 $ 916 $ — $ — $ — $ 2,013
Schedule Of Change In The Accretable And Non Accretable Components Of Discounts On Loans [Table Text Block]	The following table represents the change in the accretable and non-accretable components of discounts on loans acquired with deteriorated credit quality during the years ended December 31 , 2018 and 2017 (dollar amounts in thousands): December 31, 2018 December 31, 2017 Accretable discount Non- accretable discount Accretable discount Non- accretable discount Balance at beginning of period $ 583 $ 800 $ — $ — Acquired balance, net — — 1,673 2,848 Reclassifications between accretable and non-accretable 55 (55 ) — — Accretion to loan interest income (320 ) — (8 ) — Disposals of loans — — (1,082 ) (2,048 ) Balance at end of period $ 318 $ 745 $ 583 $ 800
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	The following table presents the troubled debt restructurings during the year ended December 31 , 2018 : (dollar amounts in thousands) Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial Real Estate 2 $ 5,396 $ 5,044
Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment [Line Items]
Impaired Financing Receivables [Table Text Block]	The following table presents loans acquired with deteriorated credit quality as of December 31 , 2018 and 2017 (dollar amounts in thousands). No loans in this table had a related allowance at December 31 , 2018 and 2017 , and therefore, the below disclosures were not expanded to include loans with and without a related allowance. December 31, 2018 December 31, 2017 Recorded Investment Unpaid Principal Balance Recorded Investment Unpaid Principal Balance Commercial & Industrial $ 555 $ 701 $ 628 $ 738 Commercial real estate - owner occupied 1,558 2,069 2,609 2,951 Commercial real estate - non-owner occupied 233 475 712 1,213 Construction and development 171 171 758 884 Residential 1-4 family 1,664 1,828 2,153 3,108 Consumer — — 6 16 Other — — — — $ 4,181 $ 5,244 $ 6,866 $ 8,910

Related Party Matters (Tables)

Related Party Matters (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	A summary of loans to directors, executive officers, principal shareholders, and their affiliates for the years ended December 31 is as follows (dollar amounts in thousands): 2018 2017 Balances at beginning $ 65,749 $ 50,245 New loans and advances 59,684 28,473 Repayments (41,330 ) (12,969 ) Balance at end $ 84,103 $ 65,749

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Schedule of Servicing Assets at Fair Value [Table Text Block]	Following is an analysis of activity for the years ended December 31 in servicing rights assets that are measured at fair value (dollar amounts in thousands): 2018 2017 Fair value at beginning of year $ 2,610 $ 2,406 Servicing asset additions 356 428 Loan payments and payoffs (475 ) (440 ) Changes in valuation inputs and assumptions used in the valuation model 594 216 Amount recognized through earnings 475 204 Fair value at end of year $ 3,085 $ 2,610 Unpaid principal balance of loans serviced for others (in thousands) $ 316,480 $ 316,253 Mortgage servicing rights as a percent of loans serviced for others 0.97 0.83

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	An analysis of premises and equipment at December 31 follows (dollar amounts in thousands): 2018 2017 Land and land improvements $ 3,363 $ 2,581 Buildings and building improvements 23,408 19,182 Furniture and equipment 6,177 5,650 Totals 32,948 27,413 Less accumulated depreciation 8,459 8,835 Premises and equipment, net $ 24,489 $ 18,578

Other Real Estate Owned (Tables

Other Real Estate Owned (Tables)	12 Months Ended
	Dec. 31, 2018
Other Real Estate Owned [Abstract]
Other Real Estate, Roll Forward [Table Text Block]	Changes in OREO for the years ended December 31 were as follows (dollar amounts in thousands): 2018 2017 Beginning of year $ 6,270 $ 1,583 Transfers in 1,310 2,259 Assets Acquired — 2,708 Gain (loss) on sale of OREO and valuation allowance (252 ) 49 Sales (3,736 ) (329 ) End of year $ 3,592 $ 6,270
Schedule of Valuation Allowance of Other Real Estate Properties [Table Text Block]	Activity in the valuation allowance for the years ended December 31 was as follows (dollar amounts in thousands): 2018 2017 2016 Beginning of year $ 2,078 $ 2,094 $ 2,142 Additions charged to expense 130 — 37 Valuation relieved due to sale of OREO — (16 ) (85 ) End of year $ 2,208 $ 2,078 $ 2,094

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Finite-Lived Intangible Assets, Gross [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The gross carrying amount and accumulated amortization of intangible assets (excluding goodwill) for the years ended December 31 are as follows (dollar amounts in thousands): 2018 2017 Gross Carrying Amount Intangible Accumulated Amortization Gross Carrying Amount Intangible Accumulated Amortization Core deposit intangible $ 3,097 $ 885 $ 3,097 $ 129 Mortgage servicing rights 3,085 — 2,610 — Totals $ 6,182 $ 885 $ 5,707 $ 129
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Mortgage servicing rights are carried at fair value; therefore, there is no amortization expense. The following table shows the estimated future amortization expense of amortizing intangible assets. The projections of amortization expense are based on existing asset balances as of December 31, 2018 (dollar amounts in thousands): Core Deposit Intangible 2019 $ 645 2020 535 2021 424 2022 313 2023 203 Thereafter 92 Total $ 2,212

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2018
Deposits [Abstract]
Deposit Liabilities, Type [Table Text Block]	The composition of deposits at December 31 is as follows (dollar amounts in thousands): 2018 2017 Noninterest-bearing demand deposits $ 448,765 $ 436,638 Interest-bearing demand deposits 92,107 114,711 Savings deposits 616,138 580,665 Time deposits 382,450 374,628 Brokered CD’s 17,707 — Total deposits $ 1,557,167 $ 1,506,642
Time Deposit Maturities [Table Text Block]	The scheduled maturities of time deposits at December 31 , 2018 , are summarized as follows (dollar amounts in thousands): 2019 $ 232,663 2020 71,162 2021 54,859 2022 14,052 2023 24,553 Thereafter 2,868 Total $ 400,157

Securities Sold Under Repurch_2

Securities Sold Under Repurchase Agreements (Tables)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Securities Sold Under Repurchase Agreements [Table Text Block]	Information concerning securities sold under repurchase agreements at December 31 consists of the following (dollar amounts in thousands): 2018 2017 2016 Outstanding balance at the end of the year $ 31,489 $ 47,568 $ 50,106 Weighted average interest rate at the end of the year 2.43 % 1.44 % 0.69 % Average balance during the year $ 22,315 $ 26,537 $ 24,646 Average interest rate during the year 1.79 % 1.01 % 0.28 % Maximum month end balance during the year $ 48,010 $ 53,745 $ 50,106

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The components of the provision for income taxes for the years ended December 31 are as follows (dollar amounts in thousands): 2018 2017 2016 Current tax expense: Federal $ 3,349 $ 6,340 $ 6,034 State 2,100 1,862 1,738 Total current 5,449 8,202 7,772 Deferred tax expenses (benefit): Impact of change in tax rate from tax legislation — 642 — Federal 815 (12 ) (53 ) State 333 (6 ) (13 ) Total deferred 1,148 624 (66 ) Total provision for income taxes $ 6,597 $ 8,826 $ 7,706
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A summary of the sources of differences between income taxes at the federal statutory rate and the provision for income taxes for the years ended December 31 follows (dollar amounts in thousands): 2018 2017 2016 Tax expense at statutory rate $ 6,731 $ 8,449 $ 7,917 Increase (decrease) in taxes resulting from: Tax-exempt interest (1,105 ) (1,279 ) (1,068 ) State taxes (net of Federal benefit) 1,674 1,210 1,128 Cash surrender value of life insurance (128 ) (192 ) (186 ) ESOP dividend (81 ) (121 ) (104 ) Tax credits (91 ) (117 ) (122 ) Nondeductible expenses associated with acquisition — 160 — Deferred tax rate differential from tax legislation — 642 — Other (403 ) 74 141 Total provision for income taxes $ 6,597 $ 8,826 $ 7,706
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The major components of the net deferred tax asset as of December 31 are presented below (dollar amounts in thousands): 2018 2017 Deferred tax assets: Deferred compensation $ 1,089 $ 1,049 Premises and equipment 214 — Allowance for loan losses 3,336 3,163 Accrued vacation and severance 36 109 Other real estate owned 352 355 Unrealized loss on securities available for sale 97 — Other 95 132 Total deferred tax assets 5,219 4,808 Deferred tax liabilities: Investment in acquisition and discount accretion (162 ) (112 ) Mortgage servicing rights (840 ) (711 ) Premises and equipment — (376 ) Unrealized gain on securities available for sale — (366 ) Other investments (209 ) (209 ) Prepaid expenses (66 ) (307 ) Investment in minority owned subsidiaries (2,238 ) (1,376 ) Goodwill and other intangibles (1,049 ) (11 ) Total deferred tax liabilities (4,564 ) (3,468 ) Net deferred tax asset $ 655 $ 1,340

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	For the Year Ended December 31, 2018 For the Year Ended December 31, 2017 Shares Weighted- Average Grant- Date Fair Value Shares Weighted- Average Grant- Date Fair Value Restricted Stock Outstanding at beginning of year 53,619 $ 26.59 59,543 $ 21.98 Granted 17,982 46.55 15,975 35.00 Vested (19,825 ) 24.36 (21,899 ) 20.20 Forfeited or cancelled — — — — Outstanding at end of year 51,776 $ 34.27 53,619 $ 26.59

Stockholders' Equity and Regu_2

Stockholders' Equity and Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	The minimum amounts required for capital adequacy purposes and to be well capitalized under prompt corrective action provisions as well as the Corporation’s and the Bank’s actual capital amounts and ratios as of December 31 are presented in the following table (dollar amounts in thousands): Actual For Capital Adequacy Purposes Minimum Capital Adequacy with Capital Buffer To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio 2018 Total capital (to risk-weighted assets): Corporation $ 181,201 11.35 % $ 127,703 8.00 % $ 157,713 9.88 % NA NA Bank $ 178,668 11.21 % $ 127,497 8.00 % $ 157,459 9.88 % $ 159,372 10.00 % Tier 1 capital (to risk-weighted assets): Corporation $ 157,453 9.86 % $ 95,777 6.00 % $ 125,788 7.88 % NA NA Bank $ 166,420 10.44 % $ 95,623 6.00 % $ 125,585 7.88 % $ 127,497 8.00 % Common Equity Tier 1 capital (to risk-weighted assets): Corporation $ 157,453 9.86 % $ 71,833 4.50 % $ 101,843 6.38 % NA NA Bank $ 166,420 10.44 % $ 71,717 4.50 % $ 101,679 6.38 % $ 103,592 6.50 % Tier 1 capital (to average assets): Corporation $ 157,453 9.06 % $ 69,544 4.00 % NA NA NA NA Bank $ 166,420 9.59 % $ 69,410 4.00 % NA NA $ 86,762 5.00 % Actual For Capital Adequacy Purposes Minimum Capital Adequacy with Capital Buffer To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio 2017 Total capital (to risk-weighted assets): Corporation $ 165,809 10.80 % $ 122,868 8.00 % $ 142,066 9.25 % NA NA Bank $ 171,642 11.20 % $ 122,643 8.00 % $ 141,806 9.25 % $ 153,304 10.00 % Tier 1 capital (to risk-weighted assets): Corporation $ 142,697 9.29 % $ 92,151 6.00 % $ 111,349 7.25 % NA NA Bank $ 160,030 10.44 % $ 91,982 6.00 % $ 111,145 7.25 % $ 122,643 8.00 % Common Equity Tier 1 capital (to risk-weighted assets): Corporation $ 142,697 9.29 % $ 69,113 4.50 % $ 88,311 5.75 % NA NA Bank $ 160,030 10.44 % $ 68,987 4.50 % $ 88,150 5.75 % $ 99,647 6.50 % Tier 1 capital (to average assets): Corporation $ 142,697 8.47 % $ 67,415 4.00 % NA NA NA NA Bank $ 160,030 9.56 % $ 66,984 4.00 % NA NA $ 83,780 5.00 %

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	The following commitments were outstanding at December 31 (dollar amounts in thousands): Notional Amount 2018 2017 Commitments to extend credit: Fixed $ 57,911 $ 39,027 Variable 268,541 264,995 Credit card arrangements 7,119 5,642 Letters of credit 25,261 25,904

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Information regarding the fair value of assets measured at fair value on a recurring basis is as follows (dollar amounts in thousands): Instruments Markets Other Significant December 31 , 2018 Assets Securities available for sale Obligations of states and political subdivisions $ 51,893 $ — $ 51,493 $ 400 Mortgage-backed securities 50,569 — 50,569 — Corporate notes 16,444 — 16,444 — Mortgage servicing rights 3,085 — 3,085 — December 31 , 2017 Assets Securities available for sale Obligations of states and political subdivisions $ 59,390 $ — $ 58,890 $ 500 Mortgage-backed securities 42,635 — 42,635 — Corporate notes 16,520 — 16,520 — U.S. Treasury securities 498 — 498 — Mortgage servicing rights 2,610 — 2,610 —
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Fair value of assets measured on a recurring basis using significant unobservable inputs (Level 3) at December 31 are as follows (dollar amounts in thousands): 2018 2017 Total securities at beginning of year $ 500 $ 1,010 Included in earnings — — Included in other comprehensive income — — Purchases, issuance, and settlements (100 ) — Transfer in and/or out of level 3 — (510 ) Total securities at end of year $ 400 $ 500
Fair Value Measurements, Nonrecurring [Table Text Block]	Information regarding the fair value of assets measured at fair value on a non-recurring basis is as follows (dollar amounts in thousands): Assets Measured At Fair Value Quoted Prices In Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2018 OREO $ 3,592 $ — $ — $ 3,592 Impaired Loans, net of impairment reserve 20,872 — — 20,872 $ 24,464 $ — $ — $ 24,464 December 31, 2017 OREO $ 6,270 $ — $ — $ 6,270 Impaired Loans, net of impairment reserve 18,372 — — 18,372 $ 24,642 $ — $ — $ 24,642
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	The following is a description of the valuation methodologies used by the Corporation for the items noted in the table above, including the general classification of such instruments in the fair value hierarchy. For individually evaluated impaired loans, the amount of impairment is based upon the present value of expected future cash flows discounted at the loan’s effective interest rate, the estimated fair value of the underlying collateral for collateral-dependent loans, or the estimated liquidity of the note. For OREO, the fair value is based upon the estimated fair value of the underlying collateral adjusted for the expected costs to sell. The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets: Valuation Technique Unobservable Inputs Range of Discounts Weighted AverageDiscount As of December 31, 2018 OREO Third-party appraisals, sales contracts or brokered price opinions Collateral discounts and estimated costs to sell 0 % - 40 % 18.6 % Impaired loans Third-party appraisals and discounted cash flows Collateral discounts and discount rates 0 % - 100 % 9.3 % As of December 31, 2017 OREO Third-party appraisals, sales contracts or brokered price opinions Collateral discounts and estimated costs to sell 0 % - 100 % 15.7 % Impaired loans Third-party appraisals and discounted cash flows Collateral discounts and discount rates 0 % - 100 % 6.1 %
Fair Value, by Balance Sheet Grouping [Table Text Block]	The carrying value and estimated fair value of financial instruments is as follows (dollar amounts in thousands): Carrying Fair Value December 31, 2018 Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 107,743 $ 107,743 $ — $ — $ 107,743 Securities held to maturity 40,768 — 40,477 — 40,477 Securities available for sale 118,906 — 118,506 400 118,906 Loans, net 1,416,246 — — 1,400,538 1,400,538 Other investments, at cost 4,555 — — 4,555 4,555 Mortgage servicing rights 3,085 — 3,085 — 3,085 Cash surrender value of life insurance 24,178 24,178 — — 24,178 Financial liabilities: Deposits $ 1,557,167 $ — $ — $ 1,449,552 $ 1,449,552 Securities sold under repurchase agreements 31,489 — 31,489 — 31,489 Subordinated notes 11,500 — 11,500 — 11,500 Carrying Fair Value December 31, 2017 Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 101,977 $ 101,977 $ — $ — $ 101,977 Securities held to maturity 39,991 — 39,808 — 39,808 Securities available for sale 119,043 — 118,543 500 119,043 Loans, net 1,385,935 — — 1,375,864 1,375,864 Other investments, at cost 7,226 — — 7,226 7,226 Mortgage servicing rights 2,610 — 2,610 — 2,610 Cash surrender value of life insurance 23,722 23,722 — — 23,722 Financial liabilities: Deposits $ 1,506,642 $ — $ — $ 1,454,580 $ 1,454,580 Securities sold under repurchase agreements 47,568 — 47,568 — 47,568 Notes payable 8,500 — 8,500 — 8,500 Subordinated notes 11,500 — 11,500 — 11,500

Parent Company Only Financial_2

Parent Company Only Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	Balance Sheets December 31 2018 2017 (In Thousands) Assets Cash and cash equivalents $ 72 $ 360 Investment in Bank 183,290 179,060 Investment in Veritas 2,381 2,367 Other assets 978 929 TOTAL ASSETS $ 186,721 $ 182,716 Liabilities and Stockholders’ Equity Liabilities Notes payable $ — $ 8,500 Subordinated notes 11,500 11,500 Other liabilities 898 988 Total liabilities 12,398 20,988 Stockholders’ equity: Common stock 74 74 Additional paid-in capital 27,601 27,528 Retained earnings 168,363 145,879 Treasury stock, at cost (21,349 ) (12,730 ) Accumulated other comprehensive income (366 ) 977 Total stockholders’ equity 174,323 161,728 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 186,721 $ 182,716
Condensed Income Statement [Table Text Block]	Statements of Income Years Ended December 31 2018 2017 2016 (In Thousands) Income: Dividends received from Bank $ 22,275 $ 19,480 $ 6,350 Equity in undistributed earnings of subsidiaries 4,029 (3,773 ) 8,866 Other income 74 — — Total income 26,378 15,707 15,216 Other expenses 1,404 648 499 Benefit for income taxes (482 ) (254 ) (196 ) Net income $ 25,456 $ 15,313 $ 14,913
Condensed Cash Flow Statement [Table Text Block]	Statements of Cash Flows Years Ended December 31, 2018 2017 2016 (In Thousands) Cash flow from operating activities: Net income $ 25,456 $ 15,313 $ 14,913 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Stock compensation 556 465 419 Equity in earnings of subsidiaries (includes dividends) (26,304 ) (15,707 ) (15,216 ) Changes in other assets and liabilities: Other assets (49 ) (44 ) (107 ) Other liabilities (90 ) 457 (191 ) Net cash provided by (used in) operating activities (431 ) 484 (182 ) Cash flows from investing activities, net of effects of business combination: Purchase of securities — — (750 ) Dividends received from Bank 22,275 19,480 6,350 Dividends received from Veritas — 450 — Net cash used in business combination — (33,378 ) — Contribution to subsidiaries — — (50 ) Net cash provided by (used in) investing activities 22,275 (13,448 ) 5,550 Cash flows from financing activities, net of effects of business combination: Proceeds from (repayment of) revolving line of credit (5,000 ) 5,000 — Proceeds from (repayment of) note payable (3,500 ) 3,500 — Proceeds from subordinated notes — 11,500 — Cash dividends paid (4,530 ) (4,046 ) (3,666 ) Issuance of common stock 1,347 896 448 Repurchase of common stock (10,449 ) (3,631 ) (2,587 ) Net cash provided by (used in) financing activities (22,132 ) 13,219 (5,805 ) Net increase (decrease) in cash and cash equivalents (288 ) 255 (437 ) Cash and cash equivalents at beginning 360 105 542 Cash and cash equivalents at end $ 72 $ 360 $ 105 Supplemental schedule of noncash activities: Amortization of unrealized holding gains on securities transferred from available for sale to held to maturity recognized in other comprehensive income, net of tax $ (60 ) $ (80 ) $ (109 ) Change in unrealized gains and losses on investment securities available for sale, net of tax (1,367 ) 604 (823 )

Earnings Per Common Shares (Tab

Earnings Per Common Shares (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Earnings per common share and related information are summarized as follows: Years Ended December 31, 2018 2017 2016 Net income available to common shareholders (in thousands) $ 25,456 $ 15,313 $ 14,913 Weighted average common shares outstanding 6,673,758 6,285,901 6,220,694 Earnings per share - basic and diluted $ 3.81 $ 2.44 $ 2.40

Quarterly Results of Operatio_2

Quarterly Results of Operations (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Table Text Block]	2018 Quarters Fourth Third Second First (Dollars in Thousands, Except Share and Per Share Data) Interest income $ 19,753 $ 19,510 $ 19,372 $ 19,309 Interest expense 4,240 3,974 3,604 3,027 Net interest and dividend income 15,513 15,536 15,768 16,282 Provision for loan losses 750 800 900 485 Net interest and dividend income after provision for loan losses 14,763 14,736 14,868 15,797 Noninterest income 2,553 2,508 3,027 3,443 Noninterest expense 9,893 9,708 10,064 9,977 Income before provision for income taxes 7,423 7,536 7,831 9,263 Provision for income taxes 1,362 1,604 1,431 2,200 Net income $ 6,061 $ 5,932 $ 6,400 $ 7,063 Share data Weighted average common shares outstanding, basic and diluted 6,647,586 6,661,337 6,672,344 6,714,347 Earnings per share, basic and diluted $ 0.91 $ 0.89 $ 0.96 $ 1.05 2017 Quarters Fourth Third Second First (Dollars in Thousands, Except Share and Per Share Data) Interest income $ 17,430 $ 12,629 $ 11,949 $ 11,464 Interest expense 2,298 1,997 1,818 1,619 Net interest and dividend income 15,132 10,632 10,131 9,845 Provision for loan losses 420 255 170 210 Net interest and dividend income after provision for loan losses 14,712 10,377 9,961 9,635 Noninterest income 1,888 2,256 2,970 2,734 Noninterest expense 10,418 6,985 6,638 6,353 Income before provision for income taxes 6,182 5,648 6,293 6,016 Provision for income taxes 2,904 1,818 2,081 2,023 Net income $ 3,278 $ 3,830 $ 4,212 $ 3,993 Share data Weighted average common shares outstanding, basic and diluted 6,612,114 6,151,737 6,172,413 6,205,428 Earnings per share, basic and diluted $ 0.50 $ 0.62 $ 0.68 $ 0.64

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2018
Building Improvements [Member]
Property, Plant and Equipment, Useful Life	40 years
Land Improvements [Member]
Property, Plant and Equipment, Useful Life	20 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	2 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash, FDIC Insured Amount	$ 250,000
Cash, Uninsured Amount	1,013,000	$ 3,244,000
Cash Pass-through Reserve, Federal Home Loan Bank	28,302,000	10,891,000
Loans and Leases Receivable, Allowance	$ 12,248,000	$ 11,612,000	$ 10,728,000
Weighted Average Number of Shares Outstanding, Diluted	6,673,758	6,285,901	6,220,694
Cumulative Effect on Retained Earnings, Net of Tax	$ 1,558,000
Reclassification from AOCI, Current Period, Tax		$ 0
Non Homogenous Loans [Member] | Minimum [Member]
Loans and Leases Receivable, Allowance	$ 250,000
UFS, LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent	49.80%
Ansay Associates, LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent	30.00%

Acquisition (Details)

Acquisition (Details) - USD ($)	1 Months Ended
	Oct. 27, 2017	Dec. 31, 2018	Dec. 31, 2017
Cash, cash equivalents and securities	$ 61,774,000
Loans	339,264,000
Other real estate owned	2,708,000
Core deposit intangible	3,097,000
Fixed assets	3,556,000
Other assets	7,836,000
Total assets acquired	418,235,000
Deposits	345,608,000
Other liabilities	1,668,000
Total liabilities acquired	347,276,000
Excess of assets acquired over liabilities acquired	70,959,000
Less: purchase price	78,060,000
Goodwill (originally recorded)	7,101,000	$ 15,024,000	$ 15,085,000
Refinement to fair value estimates during 2018	(61,000)
Goodwill (after refinement)	7,040,000
Waupaca Bancorporation Inc [Member]
Cash, cash equivalents and securities	62,174,000
Loans	337,548,000
Other real estate owned	3,348,000
Core deposit intangible	0
Fixed assets	7,661,000
Other assets	8,182,000
Total assets acquired	418,913,000
Deposits	344,798,000
Other liabilities	1,605,000
Total liabilities acquired	346,403,000
Excess of assets acquired over liabilities acquired	72,510,000
Goodwill (originally recorded)			$ 7,101,000
Fair Value Adjustments [Member]
Cash, cash equivalents and securities	(400,000)
Loans	1,716,000
Other real estate owned	(640,000)
Core deposit intangible	3,097,000
Fixed assets	(4,105,000)
Other assets	(346,000)
Total assets acquired	(678,000)
Deposits	810,000
Other liabilities	63,000
Total liabilities acquired	873,000
Excess of assets acquired over liabilities acquired	$ (1,551,000)

Acquisition (Details Textual)

Acquisition (Details Textual) - Waupaca Bancorporation Inc [Member]	1 Months Ended
	Oct. 27, 2017USD ($)$ / sharesshares
Business Combination Consideration Transferred Number of Shares Issuable | shares	177.23
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 6,203,160
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	653,523
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 24,684,000,000
Business Acquisition, Share Price | $ / shares	$ 37.77
Payments to Acquire Businesses, Gross	$ 53,376,000,000

Securities (Details)

Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Marketable Securities [Line Items]
Available for sale securities, Amortized Cost	$ 119,519	$ 117,927
Available for sale securities, Gross Unrealized Gains	775	1,624
Available for sale securities, Gross Unrealized Losses	(1,388)	(508)
Available for sale securities, Estimated Fair Value	118,906	119,043
Corporate notes [Member]
Marketable Securities [Line Items]
Available for sale securities, Amortized Cost	16,708	16,602
Available for sale securities, Gross Unrealized Gains	0	0
Available for sale securities, Gross Unrealized Losses	(264)	(82)
Available for sale securities, Estimated Fair Value	16,444	16,520
U.S. Treasury securities [Member]
Marketable Securities [Line Items]
Available for sale securities, Amortized Cost		499
Available for sale securities, Gross Unrealized Gains		0
Available for sale securities, Gross Unrealized Losses		(1)
Available for sale securities, Estimated Fair Value		498
Obligations of states and political subdivisions [Member]
Marketable Securities [Line Items]
Available for sale securities, Amortized Cost	51,292	58,026
Available for sale securities, Gross Unrealized Gains	709	1,467
Available for sale securities, Gross Unrealized Losses	(108)	(103)
Available for sale securities, Estimated Fair Value	51,893	59,390
Mortgage-backed securities [Member]
Marketable Securities [Line Items]
Available for sale securities, Amortized Cost	51,519	42,800
Available for sale securities, Gross Unrealized Gains	66	157
Available for sale securities, Gross Unrealized Losses	(1,016)	(322)
Available for sale securities, Estimated Fair Value	$ 50,569	$ 42,635

Securities (Details 1)

Securities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Marketable Securities [Line Items]
Held to maturity securities, Amortized Cost	$ 40,768	$ 39,991
Held to maturity securities, Gross Unrealized Gains	98	5
Held to maturity securities, Gross Unrealized Losses	(389)	(188)
Held to Maturity Total, Estimated Fair Value	40,477	39,808
U.S. Treasury securities [Member]
Marketable Securities [Line Items]
Held to maturity securities, Amortized Cost	28,975	25,426
Held to maturity securities, Gross Unrealized Gains	92	0
Held to maturity securities, Gross Unrealized Losses	(389)	(157)
Held to Maturity Total, Estimated Fair Value	28,678	25,269
Obligations of states and political subdivisions [Member]
Marketable Securities [Line Items]
Held to maturity securities, Amortized Cost	11,793	14,565
Held to maturity securities, Gross Unrealized Gains	6	5
Held to maturity securities, Gross Unrealized Losses	0	(31)
Held to Maturity Total, Estimated Fair Value	$ 11,799	$ 14,539

Securities (Details 2)

Securities (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Marketable Securities [Line Items]
Available for Sale, Less Than 12 Months Fair Value	$ 23,376	$ 46,536
Available for Sale, Greater Than 12 Months Fair Value	48,381	7,081
Available for Sale, Total Fair Value	71,757	53,617
Held to Maturity, Less Than 12 Months Fair Value		12,034
Held to Maturity, Greater Than 12 Months Fair Value		12,499
Held to Maturity, Total Fair Value		24,533
Available for Sale, Less Than 12 Months Unrealized Losses	(247)	(347)
Available for Sale, Greater Than 12 Months Unrealized Losses	(1,141)	(161)
Available for Sale, Total Unrealized Losses	(1,388)	(508)
Held to Maturity, Less Than 12 Months Unrealized Losses		(74)
Held to Maturity, Greater Than 12 Months Unrealized Losses		(114)
Held to Maturity, Total Unrealized Losses		(188)
Corporate notes [Member]
Marketable Securities [Line Items]
Available for Sale, Less Than 12 Months Fair Value	0	12,642
Available for Sale, Greater Than 12 Months Fair Value	12,531	0
Available for Sale, Total Fair Value	12,531	12,642
Available for Sale, Less Than 12 Months Unrealized Losses	0	(82)
Available for Sale, Greater Than 12 Months Unrealized Losses	(264)	0
Available for Sale, Total Unrealized Losses	(264)	(82)
U.S. Treasury securities [Member]
Marketable Securities [Line Items]
Available for Sale, Less Than 12 Months Fair Value		498
Available for Sale, Greater Than 12 Months Fair Value		0
Available for Sale, Total Fair Value		498
Held to Maturity, Less Than 12 Months Fair Value	8,422	10,425
Held to Maturity, Greater Than 12 Months Fair Value	11,580	12,281
Held to Maturity, Total Fair Value	20,002	22,706
Available for Sale, Less Than 12 Months Unrealized Losses		(1)
Available for Sale, Greater Than 12 Months Unrealized Losses		0
Available for Sale, Total Unrealized Losses		(1)
Held to Maturity, Less Than 12 Months Unrealized Losses	(46)	(50)
Held to Maturity, Greater Than 12 Months Unrealized Losses	(343)	(107)
Held to Maturity, Total Unrealized Losses	(389)	(157)
Obligations of states and political subdivisions [Member]
Marketable Securities [Line Items]
Available for Sale, Less Than 12 Months Fair Value	10,024	3,700
Available for Sale, Greater Than 12 Months Fair Value	4,132	2,765
Available for Sale, Total Fair Value	14,156	6,465
Held to Maturity, Less Than 12 Months Fair Value		1,609
Held to Maturity, Greater Than 12 Months Fair Value		218
Held to Maturity, Total Fair Value		1,827
Available for Sale, Less Than 12 Months Unrealized Losses	(64)	(14)
Available for Sale, Greater Than 12 Months Unrealized Losses	(44)	(89)
Available for Sale, Total Unrealized Losses	(108)	(103)
Held to Maturity, Less Than 12 Months Unrealized Losses		(24)
Held to Maturity, Greater Than 12 Months Unrealized Losses		(7)
Held to Maturity, Total Unrealized Losses		(31)
Mortgage-backed securities [Member]
Marketable Securities [Line Items]
Available for Sale, Less Than 12 Months Fair Value	13,352	29,696
Available for Sale, Greater Than 12 Months Fair Value	31,718	4,316
Available for Sale, Total Fair Value	45,070	34,012
Available for Sale, Less Than 12 Months Unrealized Losses	(183)	(250)
Available for Sale, Greater Than 12 Months Unrealized Losses	(833)	(72)
Available for Sale, Total Unrealized Losses	$ (1,016)	$ (322)

Securities (Details 3)

Securities (Details 3) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Available for Sale Due in one year or less, Amortized Cost	$ 3,681
Available for Sale Due after one year through five years, Amortized Cost	18,208
Available for Sale Due after five years through ten years, Amortized Cost	13,030
Available for Sale Due after ten years, Amortized Cost	33,081
Available for Sale Subtotal, Amortized Cost	68,000
Available for Sale Mortgage-backed securities, Amortized Cost	51,519
Available for sale securities, Amortized Cost	119,519	$ 117,927
Available for Sale Due in one year or less, Estimated Fair Value	3,715
Available for Sale Due after one year through five years, Estimated Fair Value	18,121
Available for Sale Due after five years through ten years, Estimated Fair Value	13,110
Available for Sale Due after ten years, Estimated Fair Value	33,391
Available for Sale Subtotal, Estimated Fair Value	68,337
Available for Sale Mortgage-backed securities, Estimated Fair Value	50,569
Available for sale securities, Estimated Fair Value	118,906	119,043
Held to Maturity Due in one year or less, Amortized Cost	2,926
Held to Maturity Due after one year through five years, Amortized Cost	14,160
Held to Maturity Due after five years through ten years, Amortized Cost	19,903
Held to Maturity Due after ten years, Amortized Cost	3,779
Held to Maturity Subtotal, Amortized Cost	40,768
Held to Maturity Mortgage-backed securities, Amortized Cost	0
Held to maturity securities, Amortized Cost	40,768	39,991
Held to Maturity Due in one year or less, Estimated Fair Value	2,915
Held to Maturity Due after one year through five years, Estimated Fair Value	14,136
Held to Maturity Due after five years through ten years, Estimated Fair Value	19,647
Held to Maturity Due after ten years, Estimated Fair Value	3,779
Held to Maturity Subtotal, Estimated Fair Value	40,477
Held to Maturity Mortgage-backed securities, Estimated Fair Value	0
Held to Maturity Total, Estimated Fair Value	$ 40,477	$ 39,808

Securities (Details 4)

Securities (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales of securities	$ 4,467	$ 48,906	$ 9,237
Gross gains on sales	41	73	15
Gross losses on sales	$ (72)	$ (105)	$ (240)

Securities (Details Textual)

Securities (Details Textual) $ in Thousands	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned	$ 69,679,000	$ 113,996,000
US Treasury Securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	11
Debt Securities Number Of Positions	14
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	25
Debt Securities Number Of Positions	105
Collateralized Mortgage Backed Securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	25
Debt Securities Number Of Positions	49
Corporate Note Securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	3
Debt Securities Number Of Positions	4

Loans (Details)

Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable, Gross	$ 1,429,213	$ 1,398,035
ALL	(12,248)	(11,612)	$ (10,728)
Loans, net of ALL	1,416,965	1,386,423
Deferred loan fees and costs	(719)	(488)
Loans, net	1,416,246	1,385,935
Other
Loans and Leases Receivable, Gross	6,369	3,511
ALL	(32)	(23)	(84)
Construction and development
Loans and Leases Receivable, Gross	60,927	75,907
ALL	(725)	(945)	(727)
Commercial/industrial
Loans and Leases Receivable, Gross	297,576	263,787
ALL	(3,021)	(2,362)	(1,905)
Commercial Real Estate-Owner Occupied
Loans and Leases Receivable, Gross	416,097	418,928
ALL	(3,459)	(2,855)	(2,576)
Commercial Real Estate-Non-Owner Occupied
Loans and Leases Receivable, Gross	252,717	225,290
ALL	(2,100)	(1,987)	(1,900)
Residential 1-4 family
Loans and Leases Receivable, Gross	368,673	377,141
ALL	(2,472)	(2,728)	(2,685)
Consumer
Loans and Leases Receivable, Gross	26,854	33,471
ALL	$ (148)	$ (191)	$ (189)

Loans (Details 1)

Loans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
ALL - January 1, 2018	$ 11,612	$ 10,728
Charge-offs	(2,717)	(218)
Recoveries	418	47
Provision	2,935	1,055	$ 320
ALL - September 30, 2018	12,248	11,612	10,728
ALL ending balance individually evaluated for impairment	1,079	281
ALL ending balance collectively evaluated for impairment	11,169	11,331
Loans outstanding - September 30, 2018	1,429,213	1,398,035
Loans ending balance individually evaluated for impairment	14,165	984
Loans ending balance collectively evaluated for impairment	1,415,048	1,397,051
Other
ALL - January 1, 2018	23	84
Charge-offs	(37)	(50)
Recoveries	10	3
Provision	36	(14)
ALL - September 30, 2018	32	23	84
ALL ending balance individually evaluated for impairment	0	0
ALL ending balance collectively evaluated for impairment	32	23
Loans outstanding - September 30, 2018	6,369	3,511
Loans ending balance individually evaluated for impairment	0	0
Loans ending balance collectively evaluated for impairment	6,369	3,511
Construction and development
ALL - January 1, 2018	945	727
Charge-offs	(83)	(15)
Recoveries	0	0
Provision	(137)	233
ALL - September 30, 2018	725	945	727
ALL ending balance individually evaluated for impairment	0	0
ALL ending balance collectively evaluated for impairment	725	945
Loans outstanding - September 30, 2018	60,927	75,907
Loans ending balance individually evaluated for impairment	0	0
Loans ending balance collectively evaluated for impairment	60,927	75,907
Commercial/industrial
ALL - January 1, 2018	2,362	1,905
Charge-offs	(35)	(4)
Recoveries	2	7
Provision	692	454
ALL - September 30, 2018	3,021	2,362	1,905
ALL ending balance individually evaluated for impairment	566	0
ALL ending balance collectively evaluated for impairment	2,455	2,362
Loans outstanding - September 30, 2018	297,576	263,787
Loans ending balance individually evaluated for impairment	5,667	0
Loans ending balance collectively evaluated for impairment	291,909	263,787
Commercial Real Estate-Owner Occupied
ALL - January 1, 2018	2,855	2,576
Charge-offs	(2,374)	0
Recoveries	158	0
Provision	2,820	279
ALL - September 30, 2018	3,459	2,855	2,576
ALL ending balance individually evaluated for impairment	353	121
ALL ending balance collectively evaluated for impairment	3,106	2,734
Loans outstanding - September 30, 2018	416,097	418,928
Loans ending balance individually evaluated for impairment	7,796	275
Loans ending balance collectively evaluated for impairment	408,301	418,653
Commercial Real Estate-Non-Owner Occupied
ALL - January 1, 2018	1,987	1,900
Charge-offs	0	(1)
Recoveries	3	0
Provision	110	88
ALL - September 30, 2018	2,100	1,987	1,900
ALL ending balance individually evaluated for impairment	0	0
ALL ending balance collectively evaluated for impairment	2,100	1,987
Loans outstanding - September 30, 2018	252,717	225,290
Loans ending balance individually evaluated for impairment	0	0
Loans ending balance collectively evaluated for impairment	252,717	225,290
Residential 1-4 family
ALL - January 1, 2018	2,728	2,685
Charge-offs	(140)	(141)
Recoveries	233	36
Provision	(349)	148
ALL - September 30, 2018	2,472	2,728	2,685
ALL ending balance individually evaluated for impairment	160	160
ALL ending balance collectively evaluated for impairment	2,312	2,568
Loans outstanding - September 30, 2018	368,673	377,141
Loans ending balance individually evaluated for impairment	702	709
Loans ending balance collectively evaluated for impairment	367,971	376,432
Consumer
ALL - January 1, 2018	191	189
Charge-offs	(48)	(7)
Recoveries	12	1
Provision	(7)	8
ALL - September 30, 2018	148	191	189
ALL ending balance individually evaluated for impairment	0	0
ALL ending balance collectively evaluated for impairment	148	191
Loans outstanding - September 30, 2018	26,854	33,471
Loans ending balance individually evaluated for impairment	0	0
Loans ending balance collectively evaluated for impairment	26,854	33,471
Unallocated
ALL - January 1, 2018	521	662
Charge-offs	0	0
Recoveries	0	0
Provision	(230)	(141)
ALL - September 30, 2018	291	521	$ 662
ALL ending balance individually evaluated for impairment	0	0
ALL ending balance collectively evaluated for impairment	291	521
Loans outstanding - September 30, 2018	0	0
Loans ending balance individually evaluated for impairment	0	0
Loans ending balance collectively evaluated for impairment	$ 0	$ 0

Loans (Details 2)

Loans (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 20,941	$ 27,385
Financing Receivable, Recorded Investment, Nonaccrual Status	20,099	18,127
Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivable, Recorded Investment, Nonaccrual Status	0	0
Construction and development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	758
Financing Receivable, Recorded Investment, Nonaccrual Status	0	758
Commercial/industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	8,077	7,228
Financing Receivable, Recorded Investment, Nonaccrual Status	8,001	6,473
Commercial Real Estate-Owner Occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	10,370	13,554
Financing Receivable, Recorded Investment, Nonaccrual Status	10,311	7,253
Commercial Real Estate-Non-Owner Occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	291	951
Financing Receivable, Recorded Investment, Nonaccrual Status	233	712
Residential 1-4 family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	2,186	4,796
Financing Receivable, Recorded Investment, Nonaccrual Status	1,549	2,878
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	17	98
Financing Receivable, Recorded Investment, Nonaccrual Status	5	53
30-89 Days Past Due Accruing
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	419	6,772
30-89 Days Past Due Accruing | Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
30-89 Days Past Due Accruing | Construction and development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
30-89 Days Past Due Accruing | Commercial/industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	76	740
30-89 Days Past Due Accruing | Commercial Real Estate-Owner Occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	59	4,285
30-89 Days Past Due Accruing | Commercial Real Estate-Non-Owner Occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	239
30-89 Days Past Due Accruing | Residential 1-4 family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	275	1,470
30-89 Days Past Due Accruing | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	9	38
90 Days Past Due Accruing
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	423	2,486
90 Days Past Due Accruing | Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
90 Days Past Due Accruing | Construction and development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
90 Days Past Due Accruing | Commercial/industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	15
90 Days Past Due Accruing | Commercial Real Estate-Owner Occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	2,016
90 Days Past Due Accruing | Commercial Real Estate-Non-Owner Occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	58	0
90 Days Past Due Accruing | Residential 1-4 family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	362	448
90 Days Past Due Accruing | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 3	$ 7

Loans (Details 3)

Loans (Details 3) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable, Gross	$ 1,429,213	$ 1,398,035
Other
Loans and Leases Receivable, Gross	6,369	3,511
Construction and development
Loans and Leases Receivable, Gross	60,927	75,907
Commercial/industrial
Loans and Leases Receivable, Gross	297,576	263,787
Commercial Real Estate-Owner Occupied
Loans and Leases Receivable, Gross	416,097	418,928
Commercial Real Estate-Non-Owner Occupied
Loans and Leases Receivable, Gross	252,717	225,290
Residential 1-4 family
Loans and Leases Receivable, Gross	368,673	377,141
Consumer
Loans and Leases Receivable, Gross	26,854	33,471
Pass (1-5)
Loans and Leases Receivable, Gross	1,361,591	1,319,084
Pass (1-5) | Other
Loans and Leases Receivable, Gross	6,369	3,511
Pass (1-5) | Construction and development
Loans and Leases Receivable, Gross	60,866	68,998
Pass (1-5) | Commercial/industrial
Loans and Leases Receivable, Gross	277,993	247,576
Pass (1-5) | Commercial Real Estate-Owner Occupied
Loans and Leases Receivable, Gross	375,614	373,046
Pass (1-5) | Commercial Real Estate-Non-Owner Occupied
Loans and Leases Receivable, Gross	249,625	221,844
Pass (1-5) | Residential 1-4 family
Loans and Leases Receivable, Gross	364,289	370,683
Pass (1-5) | Consumer
Loans and Leases Receivable, Gross	26,835	33,426
Pass 6
Loans and Leases Receivable, Gross	13,643	3,717
Pass 6 | Other
Loans and Leases Receivable, Gross	0	0
Pass 6 | Construction and development
Loans and Leases Receivable, Gross	0	0
Pass 6 | Commercial/industrial
Loans and Leases Receivable, Gross	7,309	1,222
Pass 6 | Commercial Real Estate-Owner Occupied
Loans and Leases Receivable, Gross	5,670	1,113
Pass 6 | Commercial Real Estate-Non-Owner Occupied
Loans and Leases Receivable, Gross	0	1,382
Pass 6 | Residential 1-4 family
Loans and Leases Receivable, Gross	664	0
Pass 6 | Consumer
Loans and Leases Receivable, Gross	0	0
Pass 7
Loans and Leases Receivable, Gross	53,952	74,983
Pass 7 | Other
Loans and Leases Receivable, Gross	0	0
Pass 7 | Construction and development
Loans and Leases Receivable, Gross	61	6,909
Pass 7 | Commercial/industrial
Loans and Leases Receivable, Gross	12,274	14,989
Pass 7 | Commercial Real Estate-Owner Occupied
Loans and Leases Receivable, Gross	34,789	44,522
Pass 7 | Commercial Real Estate-Non-Owner Occupied
Loans and Leases Receivable, Gross	3,092	2,064
Pass 7 | Residential 1-4 family
Loans and Leases Receivable, Gross	3,718	6,456
Pass 7 | Consumer
Loans and Leases Receivable, Gross	18	43
Pass 8
Loans and Leases Receivable, Gross	27	251
Pass 8 | Other
Loans and Leases Receivable, Gross	0	0
Pass 8 | Construction and development
Loans and Leases Receivable, Gross	0	0
Pass 8 | Commercial/industrial
Loans and Leases Receivable, Gross	0	0
Pass 8 | Commercial Real Estate-Owner Occupied
Loans and Leases Receivable, Gross	24	247
Pass 8 | Commercial Real Estate-Non-Owner Occupied
Loans and Leases Receivable, Gross	0	0
Pass 8 | Residential 1-4 family
Loans and Leases Receivable, Gross	2	2
Pass 8 | Consumer
Loans and Leases Receivable, Gross	$ 1	$ 2

Loans (Details 4)

Loans (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
With an allowance recorded:
Recorded investment	$ 8,289	$ 798
Unpaid principal balance	8,289	798
Related allowance	1,079	281
With no related allowance recorded:
Recorded investment	5,876	186
Unpaid principal balance	5,876	186
Total:
Recorded investment	14,165	984
Unpaid principal balance	14,165	984
Related allowance	1,079	281
Average recorded investment	7,576	2,013
Other
With an allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
With no related allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Total:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	0
Construction and development
With an allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
With no related allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Total:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	13
Commercial/industrial
With an allowance recorded:
Recorded investment	5,667	0
Unpaid principal balance	5,667	0
Related allowance	566	0
With no related allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Total:
Recorded investment	5,667	0
Unpaid principal balance	5,667	0
Related allowance	566	0
Average recorded investment	2,834	946
Commercial Real Estate-Owner Occupied
With an allowance recorded:
Recorded investment	2,099	275
Unpaid principal balance	2,099	275
Related allowance	353	121
With no related allowance recorded:
Recorded investment	5,697	0
Unpaid principal balance	5,697	0
Total:
Recorded investment	7,796	275
Unpaid principal balance	7,796	275
Related allowance	353	121
Average recorded investment	4,036	138
Commercial Real Estate-Non-Owner Occupied
With an allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
With no related allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Total:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	0
Residential 1-4 family
With an allowance recorded:
Recorded investment	523	523
Unpaid principal balance	523	523
Related allowance	160	160
With no related allowance recorded:
Recorded investment	179	186
Unpaid principal balance	179	186
Total:
Recorded investment	702	709
Unpaid principal balance	702	709
Related allowance	160	160
Average recorded investment	706	916
Consumer
With an allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
With no related allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Total:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	0
Unallocated
With an allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
With no related allowance recorded:
Recorded investment	0	0
Unpaid principal balance	0	0
Total:
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	$ 0	$ 0

Loans (Details 5)

Loans (Details 5) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Impaired Financing Receivable, Recorded Investment	$ 14,165	$ 984
Impaired Financing Receivable, Unpaid Principal Balance	14,165	984
Other
Impaired Financing Receivable, Recorded Investment	0	0
Impaired Financing Receivable, Unpaid Principal Balance	0	0
Construction and development
Impaired Financing Receivable, Recorded Investment	0	0
Impaired Financing Receivable, Unpaid Principal Balance	0	0
Commercial/industrial
Impaired Financing Receivable, Recorded Investment	5,667	0
Impaired Financing Receivable, Unpaid Principal Balance	5,667	0
Commercial Real Estate-Owner Occupied
Impaired Financing Receivable, Recorded Investment	7,796	275
Impaired Financing Receivable, Unpaid Principal Balance	7,796	275
Commercial Real Estate-Non-Owner Occupied
Impaired Financing Receivable, Recorded Investment	0	0
Impaired Financing Receivable, Unpaid Principal Balance	0	0
Residential 1-4 family
Impaired Financing Receivable, Recorded Investment	702	709
Impaired Financing Receivable, Unpaid Principal Balance	702	709
Consumer
Impaired Financing Receivable, Recorded Investment	0	0
Impaired Financing Receivable, Unpaid Principal Balance	0	0
Financial Asset Acquired with Credit Deterioration [Member]
Impaired Financing Receivable, Recorded Investment	4,181	6,866
Impaired Financing Receivable, Unpaid Principal Balance	5,244	8,910
Financial Asset Acquired with Credit Deterioration [Member] | Other
Impaired Financing Receivable, Recorded Investment	0	0
Impaired Financing Receivable, Unpaid Principal Balance	0	0
Financial Asset Acquired with Credit Deterioration [Member] | Construction and development
Impaired Financing Receivable, Recorded Investment	171	758
Impaired Financing Receivable, Unpaid Principal Balance	171	884
Financial Asset Acquired with Credit Deterioration [Member] | Commercial/industrial
Impaired Financing Receivable, Recorded Investment	555	628
Impaired Financing Receivable, Unpaid Principal Balance	701	738
Financial Asset Acquired with Credit Deterioration [Member] | Commercial Real Estate-Owner Occupied
Impaired Financing Receivable, Recorded Investment	1,558	2,609
Impaired Financing Receivable, Unpaid Principal Balance	2,069	2,951
Financial Asset Acquired with Credit Deterioration [Member] | Commercial Real Estate-Non-Owner Occupied
Impaired Financing Receivable, Recorded Investment	233	712
Impaired Financing Receivable, Unpaid Principal Balance	475	1,213
Financial Asset Acquired with Credit Deterioration [Member] | Residential 1-4 family
Impaired Financing Receivable, Recorded Investment	1,664	2,153
Impaired Financing Receivable, Unpaid Principal Balance	1,828	3,108
Financial Asset Acquired with Credit Deterioration [Member] | Consumer
Impaired Financing Receivable, Recorded Investment	0	6
Impaired Financing Receivable, Unpaid Principal Balance	$ 0	$ 16

Loans (Details 6)

Loans (Details 6) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accretable Discount [Member]
Balance at beginning of period	$ 583	$ 0
Acquired balance, net	0	1,673
Reclassifications between accretable and non-accretable	55	0
Accretion to loan interest income	(320)	(8)
Disposals of loans	0	(1,082)
Balance at end of period	318	583
Non Accretable Discount [Member]
Balance at beginning of period	800	0
Acquired balance, net	0	2,848
Reclassifications between accretable and non-accretable	(55)	0
Accretion to loan interest income	0	0
Disposals of loans	0	(2,048)
Balance at end of period	$ 745	$ 800

Loans (Details 7)

Loans (Details 7) - Commercial Real Estate Portfolio Segment [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)Contracts
Number of Contracts | Contracts	2
Pre-Modification Outstanding Recorded Investment	$ 5,396
Post-Modification Outstanding Recorded Investment	$ 5,044

Loans (Details Textual)

Loans (Details Textual) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable, Allowance	$ 12,248,000	$ 11,612,000	$ 10,728,000
Troubled Debt Restructuring Reserve	$ 353,000,000	$ 0

Related Party Matters (Details

Related Party Matters (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Balances at beginning	$ 65,749	$ 50,245
New loans and advances	59,684	28,473
Repayments	(41,330)	(12,969)
Balance at end	$ 84,103	$ 65,749

Related Party Matters (Details

Related Party Matters (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Related Party Deposit Liabilities	$ 14,127,000	$ 12,094,000

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair value at beginning of year	$ 2,610	$ 2,406
Servicing asset additions	356	428
Loan payments and payoffs	(475)	(440)
Changes in valuation inputs and assumptions used in the valuation model	594	216
Amount recognized through earnings	475	204
Fair value at end of period	3,085	2,610
Unpaid principal balance of loans serviced for others	14,165	984
Other Borrowers [Member]
Unpaid principal balance of loans serviced for others	$ 0	$ 0
Mortgage servicing rights as a percent of loans serviced for others	0.97%	0.83%
Other Borrowers [Member] | Mortgage Servicing Rights [Member]
Unpaid principal balance of loans serviced for others	$ 316,480	$ 316,253

Mortgage Servicing Rights (De_2

Mortgage Servicing Rights (Details Textual) - Months	Dec. 31, 2018	Dec. 31, 2017
Measurement Input, Discount Rate [Member]
Mortgage Servicing Rights Discount Rate	10.00%	10.00%
Measurement Input, Prepayment Rate [Member]
Servicing Asset, Measurement Input	8.3	9.5

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment, Gross	$ 32,948	$ 27,413
Less accumulated depreciation	8,459	8,835
Premises and equipment, net	24,489	18,578
Land and Land Improvements [Member]
Property, Plant and Equipment, Gross	3,363	2,581
Building and Building Improvements [Member]
Property, Plant and Equipment, Gross	23,408	19,182
Furniture and Fixtures [Member]
Property, Plant and Equipment, Gross	$ 6,177	$ 5,650

Premises and Equipment (Detai_2

Premises and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Buildings and Improvements, Gross	$ 764,000	$ 1,884,000
Premises and Equipment [Member]
Depreciation, Depletion and Amortization	$ 1,116,000	$ 1,126,000	$ 900,000

Other Real Estate Owned (Detail

Other Real Estate Owned (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Beginning of year	$ 6,270	$ 1,583
Transfers in	1,310	2,259
Assets Acquired	0	2,708
Gain (loss) on sale of OREO and valuation allowance	(252)	49
Sales	(3,736)	(329)
End of year	$ 3,592	$ 6,270

Other Real Estate Owned (Deta_2

Other Real Estate Owned (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Beginning of year	$ 2,078	$ 2,094	$ 2,142
Additions charged to expense	130	0	37
Valuation relieved due to sale of OREO	0	(16)	(85)
End of year	$ 2,208	$ 2,078	$ 2,094

Investment in Minority-owned _2

Investment in Minority-owned Subsidiaries (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets	$ 1,793,165,000	$ 1,753,404,000
Liabilities	1,618,842,000	1,591,676,000
Information Technology and Data Processing	3,619,000	2,939,000	$ 2,473,000
Deferred Tax Assets, Net	$ 655,000	1,340,000
UFS LLC [Member] | Investments in Minorityowned Subsidiaries [Member]
Equity Method Investment, Ownership Percentage	49.80%
Assets	$ 22,140,000,000	20,803,000,000
Liabilities	1,905,000,000	2,641,000,000
Equity Method Investment, Aggregate Cost	10,005,000,000	8,947,000,000
Retained Earnings, Undistributed Earnings from Equity Method Investees	2,563,000,000	2,390,000,000	2,133,000,000
Information Technology and Data Processing	2,514,000,000	2,069,000,000	1,563,000,000
Deferred Tax Assets, Net	939,000,000	679,000,000
Proceeds from Dividends Received	1,505,000,000	915,000,000	814,000,000
Ansay Associates LLC [Member] | Board of Directors Chairman [Member]
Payments For officer fidelity bond and commercial insurance coverage	$ 165,000,000	164,000,000	129,000,000
Ansay Associates LLC [Member] | Investments in Minorityowned Subsidiaries [Member]
Equity Method Investment, Ownership Percentage	30.00%
Assets	$ 63,951,000,000	43,339,000,000
Liabilities	45,289,000,000	26,356,000,000
Equity Method Investment, Aggregate Cost	15,392,000	12,568,000,000
Retained Earnings, Undistributed Earnings from Equity Method Investees	1,984,000,000	1,663,000,000	1,538,000,000
Information Technology and Data Processing	1,432,000,000	964,000,000	$ 933,000,000
Deferred Tax Assets, Net	1,299,000,000	696,000,000
Long-term Debt	21,799,000,000	14,100,000,000
Line of Credit Facility, Remaining Borrowing Capacity	1,000,000
Deposit Assets	$ 6,009,000,000	$ 6,919,000,000

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Gross Carrying Amount	$ 6,182	$ 5,707
Intangible Accumulated Amortization	885	129
Core Deposits [Member]
Gross Carrying Amount	3,097	3,097
Intangible Accumulated Amortization	885	129
Mortgage Servicing Rights MSR [Member]
Gross Carrying Amount	3,085	2,610
Intangible Accumulated Amortization	$ 0	$ 0

Intangible Assets (Details 1)

Intangible Assets (Details 1) - Core Deposits [Member] $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 645
2020	535
2021	424
2022	313
2023	203
Thereafter	92
Total	$ 2,212

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Amortization of Intangible Assets	$ 756	$ 132	$ 18

Goodwill (Details Textual)

Goodwill (Details Textual) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Oct. 27, 2017
Goodwill	$ 15,024,000	$ 15,085,000	$ 7,101,000
Waupaca Bancorporation Inc [Member]
Goodwill		$ 7,101,000

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Noninterest-bearing demand deposits	$ 448,765	$ 436,638
Interest-bearing demand deposits	92,107	114,711
Savings deposits	616,138	580,665
Time deposits	382,450	374,628
Brokered CD's	17,707	0
Total deposits	$ 1,557,167	$ 1,506,642

Deposits (Details 1)

Deposits (Details 1) $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 232,663
2020	71,162
2021	54,859
2022	14,052
2023	24,553
Thereafter	2,868
Total	$ 400,157

Deposits (Details Textual)

Deposits (Details Textual) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Time Deposits 250000 or More	$ 81,663,000	$ 58,168,000

Securities Sold Under Repurch_3

Securities Sold Under Repurchase Agreements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Outstanding balance at the end of the year	$ 31,489	$ 47,568
Securities Sold under Agreements to Repurchase [Member]
Outstanding balance at the end of the year	$ 31,489	$ 47,568	$ 50,106
Weighted average interest rate at the end of the year	2.43%	1.44%	0.69%
Average balance during the year	$ 22,315	$ 26,537	$ 24,646
Average interest rate during the year	1.79%	1.01%	0.28%
Maximum month end balance during the year	$ 48,010	$ 53,745	$ 50,106

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	$ 697,300,000	$ 564,400,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	316,200,000	262,400,000
Federal Home Loan Bank Stock	1,700,000	4,500,000
Federal Home Loan Bank Advances	55,000,000	20,700,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	261,200,000	241,700,000
Term Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity	5,000,000
Long-term Debt		3,500,000
Commercial Bank One [Member]
Line of Credit Facility, Maximum Borrowing Capacity	5,000,000
Long-term Line of Credit	$ 0	$ 5,000,000
Debt Instrument, Basis Spread on Variable Rate	3.50%
Commercial Bank Two [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000
Debt Instrument, Basis Spread on Variable Rate	3.25%

Subordinated Notes (Details Tex

Subordinated Notes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Subordinated Borrowing [Line Items]
Subordinated Debt	$ 11,500,000	$ 11,500,000
Subordinated Debt [Member]
Subordinated Borrowing [Line Items]
Debt Instrument, Term	10 years
Line of Credit Facility, Maximum Borrowing Capacity	$ 22,500,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current tax expense:
Federal									$ 3,349	$ 6,340	$ 6,034
State									2,100	1,862	1,738
Total current									5,449	8,202	7,772
Deferred tax expenses (benefit):
Impact of change in tax rate from tax legislation									0	642	0
Federal									815	(12)	(53)
State									333	(6)	(13)
Total deferred									1,148	624	(66)
Total provision for income taxes	$ 1,362	$ 1,604	$ 1,431	$ 2,200	$ 2,904	$ 1,818	$ 2,081	$ 2,023	$ 6,597	$ 8,826	$ 7,706

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Tax expense at statutory rate									$ 6,731	$ 8,449	$ 7,917
Increase (decrease) in taxes resulting from:
Tax-exempt interest									(1,105)	(1,279)	(1,068)
State taxes (net of Federal benefit)									1,674	1,210	1,128
Cash surrender value of life insurance									(128)	(192)	(186)
ESOP dividend									(81)	(121)	(104)
Tax credits									(91)	(117)	(122)
Nondeductible expenses associated with acquisition									0	160	0
Deferred tax rate differential from tax legislation									0	642	0
Other									(403)	74	141
Total provision for income taxes	$ 1,362	$ 1,604	$ 1,431	$ 2,200	$ 2,904	$ 1,818	$ 2,081	$ 2,023	$ 6,597	$ 8,826	$ 7,706

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Deferred compensation	$ 1,089	$ 1,049
Premises and equipment	214	0
Accrued vacation and severance	36	109
Accrued vacation and severance	3,336	3,163
Other real estate owned	352	355
Unrealized loss on securities available for sale	97	0
Other	95	132
Total deferred tax assets	5,219	4,808
Deferred tax liabilities:
Investment in acquisition and discount accretion	(162)	(112)
Mortgage servicing rights	(840)	(711)
Premises and equipment	0	(376)
Unrealized gain on securities available for sale	0	(366)
Other investments	(209)	(209)
Prepaid expenses	(66)	(307)
Investment in minority owned subsidiaries	(2,238)	(1,376)
Goodwill and other intangibles	(1,049)	(11)
Total deferred tax liabilities	(4,564)	(3,468)
Net deferred tax asset	$ 655	$ 1,340

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	$ 0	$ 642	$ 0
Income Tax Examination, Likelihood of Unfavorable Settlement	For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. When applicable, interest and penalties on uncertain tax positions are calculated based on the guidance from the relevant tax authority and included in income tax expense.

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Restricted Stock, Shares Outstanding at beginning of period	53,619	59,543
Restricted Stock, Shares Granted	17,982	15,975
Restricted Stock, Shares Vested	(19,825)	(21,899)
Restricted Stock, Shares Forfeited or cancelled	$ 0	$ 0
Restricted Stock, Shares Outstanding at end of period	51,776	53,619
Weighted-Average Grant-Date Fair Value, Outstanding at beginning of period	$ 26.59	$ 21.98
Weighted-Average Grant-Date Fair Value, Granted	46.55	35
Weighted-Average Grant-Date Fair Value, Vested	24.36	20.20
Weighted-Average Grant-Date Fair Value, Forfeited or cancelled	0	0
Weighted-Average Grant-Date Fair Value, Outstanding at end of period	$ 34.27	$ 26.59

Employee Benefit Plans (Detai_2

Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee Stock Ownership Plan (ESOP), Plan Description	The Corporation has a defined contribution profit sharing 401(k) plan which includes the provisions for an employee stock ownership plan (ESOP). The plan is available to all employees over 18 years of age after completion of three months of service. Employees participating in the plan may elect to defer a minimum of 2% of compensation up to the limits specified by law.
Employee Stock Ownership Plan (ESOP), Shares in ESOP	502,963	557,548
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	35.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent		10.00%	10.00%
Defined Contribution Plan Employer Additional Discretionary Contribution Amount	$ 656,000	$ 532,000	$ 500,000
Employee Stock Ownership Plan (ESOP), Compensation Expense	$ 1,061,000	842,000	767,000
Twenty eleven Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	659,250
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	160,447
Employee Benefits and Share-based Compensation	$ 556,000	465,000	419,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 1,307,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 8 months 5 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 483,000
Salary Continuation Plan [Member]
Deferred Compensation Arrangement with Individual, Recorded Liability	$ 521,000	602,000
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 28,000	$ 31,000	35,000
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.95%	4.95%
Deferrred Compensation Plan Estimated Annual Cash Benefit Payment	$ 108,011
Deferred Compensation Arrangement with Individual, Requisite Service Period	15 years
Nonqualified Deferred Compensation Plan [Member]
Deferred Compensation Arrangement with Individual, Recorded Liability	$ 3,477,000	$ 3,249,000
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 0	$ 144,000	$ 585,000

Stockholders' Equity and Regu_3

Stockholders' Equity and Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Total capital (to risk-weighted assets):
Capital	$ 178,668	$ 171,642
Capital to Risk Weighted Assets	11.21%	11.20%
Capital Required for Capital Adequacy	$ 127,497	$ 122,643
Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%	8.00%
Excess Capital	$ 157,459	$ 141,806
Excess Capital to Risk Weighted Assets	9.88%	9.25%
Capital Required to be Well Capitalized	$ 159,372	$ 153,304
Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%	10.00%
Tier One Risk Based Capital [Abstract]
Tier One Risk Based Capital	$ 166,420	$ 160,030
Tier One Risk Based Capital to Risk Weighted Assets	10.44%	10.44%
Tier One Risk Based Capital Required for Capital Adequacy	$ 95,623	$ 91,982
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%	6.00%
Excess Tier One Risk Based Capital	$ 125,585	$ 111,145
Excess Tier One Risk Based Capital to Risk Weighted Assets	7.88%	7.25%
Tier One Risk Based Capital Required to be Well Capitalized	$ 127,497	$ 122,643
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8.00%	8.00%
Common Equity Tier One Capital [Abstract]
Common Equity Tier One Capital	$ 166,420	$ 160,030
Common Equity Tier One Capital Ratio	10.44%	10.44%
Common Equity Tier One Capital Required for Capital Adequacy	$ 71,717	$ 68,987
Common Equity Tier One Capital Required for Capital Adequacy To Risk Weighted Assets	4.50%	4.50%
Excess Common Equity Tier One Capital	$ 101,679	$ 88,150
Excess Common Equity Tier One Capital to Risk Weighted Assets	6.38%	5.75%
Common Equity Tier One Capital Required to be Well-Capitalized	$ 103,592	$ 99,647
Common Equity Tier One Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%	6.50%
Tier One Leverage Capital [Abstract]
Tier One Leverage Capital	$ 166,420	$ 160,030
Tier One Leverage Capital to Average Assets	9.59%	9.56%
Tier One Leverage Capital Required for Capital Adequacy	$ 69,410	$ 66,984
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%	4.00%
Tier One Leverage Capital Required for Minimum Capital Adequacy with Capital Buffer	$ 86,762	$ 83,780
Tier One Leverage Capital Required for Minimum Capital Adequacy with Capital Buffer to Average Assests	5.00%	5.00%
Corporation [Member]
Total capital (to risk-weighted assets):
Capital	$ 181,201	$ 165,809
Capital to Risk Weighted Assets	11.35%	10.80%
Capital Required for Capital Adequacy	$ 127,703	$ 122,868
Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%	8.00%
Excess Capital	$ 157,713	$ 142,066
Excess Capital to Risk Weighted Assets	9.88%	9.25%
Tier One Risk Based Capital [Abstract]
Tier One Risk Based Capital	$ 157,453	$ 142,697
Tier One Risk Based Capital to Risk Weighted Assets	9.86%	9.29%
Tier One Risk Based Capital Required for Capital Adequacy	$ 95,777	$ 92,151
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%	6.00%
Excess Tier One Risk Based Capital	$ 125,788	$ 111,349
Excess Tier One Risk Based Capital to Risk Weighted Assets	7.88%	7.25%
Common Equity Tier One Capital [Abstract]
Common Equity Tier One Capital	$ 157,453	$ 142,697
Common Equity Tier One Capital Ratio	9.86%	9.29%
Common Equity Tier One Capital Required for Capital Adequacy	$ 71,833	$ 69,113
Common Equity Tier One Capital Required for Capital Adequacy To Risk Weighted Assets	4.50%	4.50%
Excess Common Equity Tier One Capital	$ 101,843	$ 88,311
Excess Common Equity Tier One Capital to Risk Weighted Assets	6.38%	5.75%
Tier One Leverage Capital [Abstract]
Tier One Leverage Capital	$ 157,453	$ 142,697
Tier One Leverage Capital to Average Assets	9.06%	8.47%
Tier One Leverage Capital Required for Capital Adequacy	$ 69,544	$ 67,415
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%	4.00%

Stockholders' Equity and Regu_4

Stockholders' Equity and Regulatory Matters (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Jan. 01, 2019	Dec. 31, 2017	Jan. 01, 2017
Dividends	$ 31,450,000
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%		6.00%
Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%		8.00%
Common Equity Tier One Capital Required for Capital Adequacy To Risk Weighted Asset	4.50%		4.50%
Subsequent Event [Member]
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		8.50%
Capital Required for Capital Adequacy to Risk Weighted Assets		10.50%
Common Equity Tier One Capital Required for Capital Adequacy To Risk Weighted Asset		7.00%
Bank [Member]
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%			6.625%
Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%			8.625%
Common Equity Tier One Capital Required for Capital Adequacy To Risk Weighted Asset	4.50%			5.125%

Commitments (Details)

Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fixed	$ 57,911	$ 39,027
Variable	268,541	264,995
Credit card arrangements	7,119	5,642
Letters of credit	$ 25,261	$ 25,904

Commitments (Details Textual)

Commitments (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Letters of Credit Outstanding, Amount	$ 25,261	$ 25,904
Standby Letters of Credit [Member]
Letters of Credit Outstanding, Amount	5,938,000
Letter of Credit [Member]
Letters of Credit Outstanding, Amount	19,323,000
Interest Rate Lock Commitments [Member]
Derivative, Notional Amount	$ 3,314,000	$ 3,186,000

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Securities available for sale
Mortgage servicing rights	$ 3,085	$ 2,610	$ 2,406
Markets for Identical Assets (Level 1)
Securities available for sale
Mortgage servicing rights	0	0
Other Observable Inputs (Level 2)
Securities available for sale
Mortgage servicing rights	3,085	2,610
Significant Unobservable Inputs (Level 3)
Securities available for sale
Mortgage servicing rights	0	0
Corporate notes [Member]
Securities available for sale
Investments, Fair Value Disclosure	16,444	16,520
Corporate notes [Member] | Markets for Identical Assets (Level 1)
Securities available for sale
Investments, Fair Value Disclosure	0	0
Corporate notes [Member] | Other Observable Inputs (Level 2)
Securities available for sale
Investments, Fair Value Disclosure	16,444	16,520
Corporate notes [Member] | Significant Unobservable Inputs (Level 3)
Securities available for sale
Investments, Fair Value Disclosure	0	0
Obligations of states and political subdivisions [Member]
Securities available for sale
Investments, Fair Value Disclosure	51,893	59,390
Obligations of states and political subdivisions [Member] | Markets for Identical Assets (Level 1)
Securities available for sale
Investments, Fair Value Disclosure	0	0
Obligations of states and political subdivisions [Member] | Other Observable Inputs (Level 2)
Securities available for sale
Investments, Fair Value Disclosure	51,493	58,890
Obligations of states and political subdivisions [Member] | Significant Unobservable Inputs (Level 3)
Securities available for sale
Investments, Fair Value Disclosure	400	500
Mortgage-backed securities [Member]
Securities available for sale
Investments, Fair Value Disclosure	50,569	42,635
Mortgage-backed securities [Member] | Markets for Identical Assets (Level 1)
Securities available for sale
Investments, Fair Value Disclosure	0	0
Mortgage-backed securities [Member] | Other Observable Inputs (Level 2)
Securities available for sale
Investments, Fair Value Disclosure	50,569	42,635
Mortgage-backed securities [Member] | Significant Unobservable Inputs (Level 3)
Securities available for sale
Investments, Fair Value Disclosure	$ 0	0
U.S. Treasury securities [Member]
Securities available for sale
Investments, Fair Value Disclosure		498
U.S. Treasury securities [Member] | Markets for Identical Assets (Level 1)
Securities available for sale
Investments, Fair Value Disclosure		0
U.S. Treasury securities [Member] | Other Observable Inputs (Level 2)
Securities available for sale
Investments, Fair Value Disclosure		498
U.S. Treasury securities [Member] | Significant Unobservable Inputs (Level 3)
Securities available for sale
Investments, Fair Value Disclosure		$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments (Details 1) - Obligations of states and political subdivisions [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Total securities at beginning of year	$ 500	$ 1,010
Included in earnings	0	0
Included in other comprehensive income	0	0
Purchases, issuance, and settlements	(100)	0
Transfer in and/or out of level 3	0	(510)
Total securities at end of period	$ 400	$ 500

Fair Value of Financial Instr_5

Fair Value of Financial Instruments (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OREO	$ 3,592	$ 6,270	$ 1,583
Impaired Loans, net of impairment reserve	20,872	18,372
Assets, Fair Value Disclosure	24,464	24,642
Fair Value, Measurements, Nonrecurring [Member]
OREO	3,592	6,270
Impaired Loans, net of impairment reserve	20,872	18,372
Assets, Fair Value Disclosure	24,464	24,642
Quoted Prices In Active Markets for Identical Assets (Level 1) | Fair Value, Measurements, Nonrecurring [Member]
OREO	0	0
Impaired Loans, net of impairment reserve	0	0
Assets, Fair Value Disclosure	0	0
Significant Other Observable Inputs (Level 2) | Fair Value, Measurements, Nonrecurring [Member]
OREO	0	0
Impaired Loans, net of impairment reserve	0	0
Assets, Fair Value Disclosure	$ 0	$ 0

Fair Value of Financial Instr_6

Fair Value of Financial Instruments (Details 3)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Third party appraisals, sales contracts or brokered price options
OREO	Collateral discounts and estimated costs to sell	Collateral discounts and estimated costs to sell
Third party appraisals, sales contracts or brokered price options | Maximum [Member] | Measurement Input, Discount Rate [Member]
OREO	40	100
Third party appraisals, sales contracts or brokered price options | Minimum [Member] | Measurement Input, Discount Rate [Member]
OREO	0	0
Third party appraisals, sales contracts or brokered price options | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
OREO	18.6	15.7
Third party appraisals and discounted cash flows
Impaired Loans, Unobservable Inputs	Collateral discounts and discount rates	Collateral discounts and discount rates
Third party appraisals and discounted cash flows | Maximum [Member] | Measurement Input, Discount Rate [Member]
Impaired loans	100	100
Third party appraisals and discounted cash flows | Minimum [Member] | Measurement Input, Discount Rate [Member]
Impaired loans	0	0
Third party appraisals and discounted cash flows | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Impaired loans	9.3	6.1

Fair Value of Financial Instr_7

Fair Value of Financial Instruments (Details 4) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financial assets:
Securities held to maturity	$ 40,477	$ 39,808
Securities available for sale	118,906	119,043
Loans, net	20,872	18,372
Mortgage servicing rights	3,085	2,610	$ 2,406
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Mortgage servicing rights	0	0
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Mortgage servicing rights	3,085	2,610
Fair Value, Inputs, Level 3 [Member]
Financial assets:
Mortgage servicing rights	0	0
Carrying Amount [Member]
Financial assets:
Cash and cash equivalents	107,743	101,977
Securities held to maturity	40,768	39,991
Securities available for sale	118,906	119,043
Loans, net	1,416,246	1,385,935
Other investments, at cost	4,555	7,226
Mortgage servicing rights	3,085	2,610
Cash surrender value of life insurance	24,178	23,722
Financial liabilities:
Deposits	1,557,167	1,506,642
Securities sold under repurchase agreements	31,489	47,568
Notes payable		8,500
Subordinated notes	11,500	11,500
Carrying Amount [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents	107,743	101,977
Securities held to maturity	0	0
Securities available for sale	0	0
Loans, net	0	0
Other investments, at cost	0	0
Mortgage servicing rights	0	0
Cash surrender value of life insurance	24,178	23,722
Financial liabilities:
Deposits	0	0
Securities sold under repurchase agreements	0	0
Notes payable		0
Subordinated notes	0	0
Carrying Amount [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Cash and cash equivalents	0	0
Securities held to maturity	40,477	39,808
Securities available for sale	118,506	118,543
Loans, net	0	0
Other investments, at cost	0	0
Mortgage servicing rights	3,085	2,610
Cash surrender value of life insurance	0	0
Financial liabilities:
Deposits	0	0
Securities sold under repurchase agreements	31,489	47,568
Notes payable		8,500
Subordinated notes	11,500	11,500
Carrying Amount [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Cash and cash equivalents	0	0
Securities held to maturity	0	0
Securities available for sale	400	500
Loans, net	1,400,538	1,375,864
Other investments, at cost	4,555	7,226
Mortgage servicing rights	0	0
Cash surrender value of life insurance	0	0
Financial liabilities:
Deposits	1,449,552	1,454,580
Securities sold under repurchase agreements	0	0
Notes payable		0
Subordinated notes	0	0
Estimated Fair Value [Member]
Financial assets:
Cash and cash equivalents	107,743	101,977
Securities held to maturity	40,477	39,808
Securities available for sale	118,906	119,043
Loans, net	1,400,538	1,375,864
Other investments, at cost	4,555	7,226
Mortgage servicing rights	3,085	2,610
Cash surrender value of life insurance	24,178	23,722
Financial liabilities:
Deposits	1,449,552	1,454,580
Securities sold under repurchase agreements	31,489	47,568
Notes payable		8,500
Subordinated notes	$ 11,500	$ 11,500

Parent Company Only Financial_3

Parent Company Only Financial Statements (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and cash equivalents	$ 107,743	$ 101,977	$ 80,157	$ 85,644
Other assets	6,970	8,484
TOTAL ASSETS	1,793,165	1,753,404
Liabilities
Notes payable	0	8,500
Subordinated notes	11,500	11,500
Other liabilities	18,686	17,466
Total liabilities	1,618,842	1,591,676
Stockholders' equity:
Common stock	74	74
Additional paid-in capital	27,601	27,528
Retained earnings	168,363	145,879
Treasury stock, at cost	(21,349)	(12,730)
Accumulated other comprehensive income	(366)	977
Total stockholders' equity	174,323	161,728	127,523	118,928
Liabilities and Equity	1,793,165	1,753,404
Parent Company [Member]
Assets
Cash and cash equivalents	72	360	$ 105	$ 542
Investment in Bank	183,290	179,060
Investment in Veritas	2,381	2,367
Other assets	978	929
TOTAL ASSETS	186,721	182,716
Liabilities
Notes payable	0	8,500
Subordinated notes	11,500	11,500
Other liabilities	898	988
Total liabilities	12,398	20,988
Stockholders' equity:
Common stock	74	74
Additional paid-in capital	27,601	27,528
Retained earnings	168,363	145,879
Treasury stock, at cost	(21,349)	(12,730)
Accumulated other comprehensive income	(366)	977
Total stockholders' equity	174,323	161,728
Liabilities and Equity	$ 186,721	$ 182,716

Parent Company Only Financial_4

Parent Company Only Financial Statements (Details 1) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income:
Total interest income	$ 19,753	$ 19,510	$ 19,372	$ 19,309	$ 17,430	$ 12,629	$ 11,949	$ 11,464	$ 77,944	$ 53,472	$ 44,726
Other expenses									5,029	3,201	2,769
Benefit for income taxes	1,362	1,604	1,431	2,200	2,904	1,818	2,081	2,023	6,597	8,826	7,706
Net Income	$ 6,061	$ 5,932	$ 6,400	$ 7,063	$ 3,278	$ 3,830	$ 4,212	$ 3,993	25,456	15,313	14,913
Parent Company [Member]
Income:
Dividends received from Bank									22,275	19,480	6,350
Equity in undistributed earnings of subsidiaries									4,029	(3,773)	8,866
Other income									74	0	0
Total interest income									26,378	15,707	15,216
Other expenses									1,404	648	499
Benefit for income taxes									(482)	(254)	(196)
Net Income									$ 25,456	$ 15,313	$ 14,913

Parent Company Only Financial_5

Parent Company Only Financial Statements (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 25,456	$ 15,313	$ 14,913
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Stock compensation	556	465	419
Changes in other assets and liabilities:
Other assets	306	278	29
Other liabilities	1,220	4,450	793
Net cash provided by (used in) operating activities	23,052	18,323	14,415
Cash flows from investing activities, net of effects of business combination:
Net cash used in business combination	0	(19,882)	0
Net cash provided by (used in) investing activities	(30,098)	(41,425)	(83,031)
Cash flows from financing activities, net of effects of business combination:
Repurchase of common stock	(10,449)	(3,631)	(2,587)
Net cash provided by (used in) financing activities	12,812	44,922	63,129
Net increase (decrease) in cash and cash equivalents	5,766	21,820	(5,487)
Cash and cash equivalents at beginning of year	101,977	80,157	85,644
Cash and cash equivalents at end of year	107,743	101,977	80,157
Supplemental schedule of noncash activities:
Amortization of unrealized holding gains on securities transferred from available for sale to held to maturity recognized in other comprehensive income, net of tax	(60)	(80)	(109)
Change in unrealized gains and losses on investment securities available for sale, net of tax	(1,367)	604	(823)
Parent Company [Member]
Cash flows from operating activities:
Net income	25,456	15,313	14,913
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Stock compensation	556	465	419
Equity in earnings of subsidiaries (includes dividends)	(26,304)	(15,707)	(15,216)
Changes in other assets and liabilities:
Other assets	(49)	(44)	(107)
Other liabilities	(90)	457	(191)
Net cash provided by (used in) operating activities	(431)	484	(182)
Cash flows from investing activities, net of effects of business combination:
Purchase of securities	0	0	(750)
Dividends received from Bank	22,275	19,480	6,350
Dividends received from Veritas	0	450	0
Net cash used in business combination	0	(33,378)	0
Contribution to subsidiaries	0	0	(50)
Net cash provided by (used in) investing activities	22,275	(13,448)	5,550
Cash flows from financing activities, net of effects of business combination:
Proceeds from (repayment of) revolving line of credit	(5,000)	5,000	0
Proceeds from (repayment of) note payable	(3,500)	3,500	0
Proceeds from subordinated notes	0	11,500	0
Cash dividends paid	(4,530)	(4,046)	(3,666)
Issuance of common stock	1,347	896	448
Repurchase of common stock	(10,449)	(3,631)	(2,587)
Net cash provided by (used in) financing activities	(22,132)	13,219	(5,805)
Net increase (decrease) in cash and cash equivalents	(288)	255	(437)
Cash and cash equivalents at beginning of year	360	105	542
Cash and cash equivalents at end of year	72	360	105
Supplemental schedule of noncash activities:
Amortization of unrealized holding gains on securities transferred from available for sale to held to maturity recognized in other comprehensive income, net of tax	(60)	(80)	(109)
Change in unrealized gains and losses on investment securities available for sale, net of tax	$ (1,367)	$ 604	$ (823)

Earnings Per Common Shares (Det

Earnings Per Common Shares (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net income available to common shareholders (in thousands)									$ 25,456	$ 15,313	$ 14,913
Weighted average common shares outstanding	6,647,586	6,661,337	6,672,344	6,714,347	6,612,114	6,151,737	6,172,413	6,205,428	6,673,758	6,285,901	6,220,694
Earnings per share - basic and diluted	$ 0.91	$ 0.89	$ 0.96	$ 1.05	$ 0.50	$ 0.62	$ 0.68	$ 0.64	$ 3.81	$ 2.44	$ 2.40

Quarterly Results of Operatio_3

Quarterly Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest income	$ 19,753	$ 19,510	$ 19,372	$ 19,309	$ 17,430	$ 12,629	$ 11,949	$ 11,464	$ 77,944	$ 53,472	$ 44,726
Interest expense	4,240	3,974	3,604	3,027	2,298	1,997	1,818	1,619	14,845	7,732	5,932
Net interest and dividend income	15,513	15,536	15,768	16,282	15,132	10,632	10,131	9,845	63,099	45,740	38,794
Provision for loan losses	750	800	900	485	420	255	170	210	2,935	1,055	320
Net interest and dividend income after provision for loan losses	14,763	14,736	14,868	15,797	14,712	10,377	9,961	9,635	60,164	44,685	38,474
Noninterest Income	2,553	2,508	3,027	3,443	1,888	2,256	2,970	2,734	11,531	9,848	9,244
Noninterest Expense	9,893	9,708	10,064	9,977	10,418	6,985	6,638	6,353	39,642	30,394	25,099
Income before provision for income taxes	7,423	7,536	7,831	9,263	6,182	5,648	6,293	6,016	32,053	24,139	22,619
Provision for income taxes	1,362	1,604	1,431	2,200	2,904	1,818	2,081	2,023	6,597	8,826	7,706
Net Income	$ 6,061	$ 5,932	$ 6,400	$ 7,063	$ 3,278	$ 3,830	$ 4,212	$ 3,993	$ 25,456	$ 15,313	$ 14,913
Share data
Weighted Average Number of Shares Outstanding, Basic and Diluted	6,647,586	6,661,337	6,672,344	6,714,347	6,612,114	6,151,737	6,172,413	6,205,428	6,673,758	6,285,901	6,220,694
Earnings Per Share, Basic and Diluted	$ 0.91	$ 0.89	$ 0.96	$ 1.05	$ 0.50	$ 0.62	$ 0.68	$ 0.64	$ 3.81	$ 2.44	$ 2.40

Pending Merger Transaction (Det

Pending Merger Transaction (Details Textual) - USD ($) $ in Thousands	1 Months Ended
	Jan. 22, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets		$ 1,793,165	$ 1,753,404
Loans and Leases Receivable, Net Amount		1,416,246	1,385,935
Deposits		1,557,167	$ 1,506,642
Partnership Community Bancshares Member [Member]
Assets		2,100,000
Loans and Leases Receivable, Net Amount		1,700,000
Deposits		$ 1,800,000
Partnership Community Bancshares Member [Member] | Subsequent Event [Member]
Business Combination Contingent Consideration Percentage Of Equity Issued	65.00%
Business Combination Contingent Consideration Percentage Of Cash	35.00%
Business Combination, Contingent Consideration, Liability	$ 41,000