Baylake (BYLK) 10-Q 30 Oct 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	BAYLAKE CORP
Entity Filer Category	Accelerated Filer
Entity Central Index Key	275,119
Amendment Flag	false
Document Type	10-Q
Document Fiscal Period Focus	Q3
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		9,320,255

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and due from financial institutions	$ 75,634	$ 60,189
Federal funds sold	663	1,176
Securities held to maturity, at amortized cost	25,519	25,612
Securities available for sale, at fair value	158,121	182,912
Loans held for sale	175	1,290
Loans, net of allowance of $6,510 at September 30, 2015 and $7,051 at December 31, 2014	685,131	672,306
Cash surrender value of life insurance	23,647	23,587
Premises and equipment, net	20,948	20,206
Premises and equipment held for sale	784	844
Federal Home Loan Bank stock	4,238	4,238
Other real estate owned, net	3,977	4,266
Goodwill	7,222	7,222
Deferred income taxes, net	3,630	4,707
Accrued interest receivable	2,830	2,559
Other assets	10,649	10,509
Total Assets	1,023,168	1,021,623
Deposits
Noninterest-bearing	186,677	153,113
Interest-bearing	613,171	612,429
Total Deposits	799,848	765,542
Federal Home Loan Bank advances	41,610	60,455
Repurchase agreements	48,076	64,869
Subordinated debentures	16,100	16,100
Convertible promissory notes		1,650
Accrued expenses and other liabilities	6,933	7,503
Total Liabilities	$ 912,567	$ 916,119
Commitments and Contingencies - Note 15
Common stock, $5 par value, authorized 50,000,000 shares; Issued-10,158,768 at September 30, 2015 and 9,777,834 shares shares at December 31, 2014; Outstanding-9,320,255 at September 30, 2015 and 9,054,821 shares shares at December 31, 2014	$ 50,794	$ 48,889
Additional paid-in capital	12,917	12,654
Retained earnings	55,685	51,123
Treasury stock 838,513 shares at September 30, 2015 and 723,013 shares at December 31, 2014	(10,943)	(9,497)
Accumulated other comprehensive income	2,148	2,335
Total Stockholders' Equity	110,601	105,504
Total Liabilities and Stockholders' Equity	$ 1,023,168	$ 1,021,623

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Loans, allowance	$ 6,510	$ 7,051
LIABILITIES AND STOCKHOLDERS' EQUITY
Common stock, par value	$ 5	$ 5
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	10,158,768	9,777,834
Common stock, shares outstanding	9,320,255	9,054,821
Treasury stock, shares	838,513	723,013

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 7,317	$ 6,862	$ 21,779	$ 20,898
Taxable securities	930	1,269	3,225	3,768
Tax exempt securities	339	377	1,038	1,120
Federal funds sold	34	33	62	62
Total Interest and Dividend Income	8,620	8,541	26,104	25,848
INTEREST EXPENSE
Deposits	328	400	1,003	1,226
Repurchase agreements	13	24	50	74
Federal Home Loan Bank advances and other	219	175	716	589
Subordinated debentures	67	65	198	194
Convertible promissory notes		119	27	571
Total Interest Expense	627	783	1,994	2,654
Net interest income before provision for loan losses	7,993	7,758	24,110	23,194
Provision for loan losses			200
Net interest income after provision for loan losses	7,993	7,758	23,910	23,194
NONINTEREST INCOME
Fees from fiduciary activities	295	287	892	791
Fees from loan servicing	133	133	428	433
Fees from financial services to customers	301	281	841	799
Fees for other services to customers	980	1,003	2,826	2,667
Net gain on sale of loans	247	199	731	452
Net change in valuation of mortgage servicing net of payments and payoffs	(25)	3	(48)	(131)
Net realized gain on sale of securities	132	71	384	232
Net gains (losses) on sale of premises and equipment	12	(4)	12	1
Increase in cash surrender value of life insurance	78	85	263	287
Income in equity of UFS subsidiary	213	299	900	881
Other noninterest (expense) income	(93)	(28)	2	99
Total Noninterest Income	2,273	2,329	7,231	6,511
NONINTEREST EXPENSE
Salaries and employee benefits	3,883	3,630	12,543	12,086
Occupancy expense	550	544	1,667	1,618
Equipment expense	339	328	1,020	982
Data processing and courier expense	243	222	706	625
FDIC insurance expense	147	156	444	456
Operation of other real estate	178	339	417	646
Loan and collection expense	16	6	50	43
Other outside services	301	250	904	876
Audit and legal expense	322	201	740	530
Costs relating to UFS tax strategy implementation			163
Other noninterest expenses	965	832	2,615	2,408
Total Noninterest Expense	6,944	6,508	21,269	20,270
Income before provision for income taxes	3,322	3,579	9,872	9,435
Provision for income taxes	1,031	1,122	2,992	2,754
Net Income	$ 2,291	$ 2,457	$ 6,880	$ 6,681
Basic earnings per share	$ 0.25	$ 0.29	$ 0.74	$ 0.82
Diluted earnings per share	0.24	0.26	0.73	0.73
Cash dividends paid per share	$ 0.09	$ 0.08	$ 0.25	$ 0.22

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Consolidated Statements Of Comprehensive Income [Abstract]
Net Income	$ 2,291	$ 2,457	$ 6,880	$ 6,681
Unrealized gains on securities
Net unrealized holding gains (losses) arising during the period	1,162	1,695	77	1,856
Less: reclassification adjustment for gains realized in net income	(132)	(71)	(384)	(232)
Tax effect	(404)	318	120	(637)
Other comprehensive income (loss)	626	1,942	(187)	987
Comprehensive income	$ 2,917	$ 4,399	$ 6,693	$ 7,668

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Stockholders' Equity - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at Dec. 31, 2014	$ 48,889	$ 12,654	$ 51,123	$ (9,497)	$ 2,335	$ 105,504
Balance, shares at Dec. 31, 2014	9,054,821
Net income			$ 6,880			6,880
Net changes in unrealized gains on securities available for sale					77	77
Reclassification adjustment for net gains realized in income					(384)	(384)
Tax effect					$ 120	120
Comprehensive income						6,693
Purchase of treasury stock, amount				$ (1,446)		(1,446)
Purchase of treasury stock, shares	(115,500)
Stock based compensation expense recognized, net		330				330
Vesting of RSUs, amount	$ 178	(178)
Vesting of RSUs, shares	35,556
Tax benefit from vesting of RSUs		81				81
Exercise of stock options, amount	$ 77	$ 34				$ 111
Exercise of stock options, shares	15,378
Tax benefit from exercise of stock options/RSUs
Forfeiture of stock options/RSUs not exercised
Tax expense from forfeiture of unexercised stock options/RSUs		$ (4)				$ (4)
Conversion of debentures, amount	$ 1,650					1,650
Conversion of debentures, shares	330,000
Cash dividends - ($0.25 per share)			$ (2,318)			(2,318)
Balance at Sep. 30, 2015	$ 50,794	$ 12,917	$ 55,685	$ (10,943)	$ 2,148	$ 110,601
Balance, shares at Sep. 30, 2015	9,320,255

Consolidated Statements Of Cha7

Consolidated Statements Of Changes In Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Consolidated Statements Of Changes In Stockholders' Equity [Abstract]
Cash dividends, per share	$ 0.09	$ 0.08	$ 0.25	$ 0.22

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Reconciliation of net income to net cash provided by operating activities:
Net Income	$ 6,880	$ 6,681
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	949	982
Amortization of debt issuance costs		26
Amortization of core deposit intangible	17	15
Provision for loan losses	200
Net amortization of premium/discount on securities	1,166	1,208
Increase in cash surrender value of life insurance	(263)	(287)
Net realized gain on sale of securities	(384)	(232)
Net gain on sale of loans	(731)	(452)
Proceeds from sale of loans held for sale	38,396	22,232
Origination of loans held for sale	(36,632)	(20,955)
Change in valuation of mortgage servicing rights, net of payments and payoffs	48	131
Provision for valuation allowance on other real estate owned	154	508
Provision for valuation allowance on land held for sale	60
Net (gains) losses on sale of premises and equipment	(12)	(1)
Net gain on disposals of other real estate owned	(32)	(48)
Provision for deferred income tax expense	1,197	848
Stock-based compensation expense	330	262
Forfeiture of options not exercised and RSUs not vested		(7)
Tax (expense) benefit from exercise/forfeiture of options	(4)	5
Income in equity of UFS subsidiary	(900)	(881)
Changes in assets and liabilities:
Accrued income taxes	71	11
Accrued interest receivable and other assets	93	(1,088)
Income tax refunds		(173)
Accrued expenses and other liabilities	(570)	(741)
Net cash provided by operating activities	10,033	8,044
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of securities available for sale	12,803	4,588
Principal payments on securities available for sale	27,155	22,349
Purchase of securities held to maturity		(15,456)
Purchase of securities available for sale	(16,163)	(4,328)
Purchase of FHLB stock		(640)
Proceeds from sale of other real estate owned	539	1,437
Proceeds from sale of premises and equipment	39	82
Proceeds from life insurance death benefit	203	196
Loan originations and payments, net	(13,397)	(14,746)
Additions to premises and equipment	(1,718)	(776)
Net change in federal funds sold	513	(1,580)
Dividend from UFS Subsidiary	342	417
Net cash provided in purchase or sale of branches		12,086
Net cash provided by (used in) investing activities	10,316	3,629
CASH FLOWS FROM FINANCING ACTIVITIES
Net change in deposits	34,306	(4,890)
Net change in repurchase agreements	(16,793)	(13,173)
Repayments on Federal Home Loan Bank advances	(28,845)	(62,530)
Proceeds from Federal Home Loan Bank advances	10,000	50,300
Tax benefit from vesting of restricted stock units	81	92
Proceeds from exercise of stock options	111	7
Purchase of treasury stock	(1,446)	(3,231)
Cash dividends paid	(2,318)	(1,789)
Net cash used in financing activities	(4,904)	(35,214)
Net change in cash	15,445	(23,541)
Beginning cash	60,189	76,179
Ending cash	75,634	52,638
Supplemental cash flow information:
Interest paid	1,984	2,762
Income taxes paid (refunded), net	1,620	1,977
Supplemental noncash disclosure:
Transfers from loans to other real estate owned	372	586
Mortgage servicing rights resulting from sale of loans	82	51
Conversion of debentures to equity	$ 1,650	$ 5,025

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Sep. 30, 2015
Basis Of Presentation [Abstract]
Basis Of Presentation	1. The consolidated financial statements of Baylake Corp. (the “Company”) include the accounts of the Company, its wholly owned subsidiaries Baylake Bank (the “Bank”) and Admiral Asset Management, LLC (“Admiral”), and the Bank’s wholly owned subsidiary, Bay Lake Investments, Inc. All significant intercompany items have been eliminated. The accompanying interim consolidated financial statements should be read in conjunction with the 2014 Annual Report on Form 10-K of the Company. The accompanying consolidated financial statements are unaudited. These interim consolidated financial statements are prepared in accordance with the requirements of Form 10-Q, and accordingly do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“U.S. GAAP”) for complete financial statements. In the opinion of management, the unaudited consolidated financial information included in this report reflects all adjustments, consisting of normal recurring accruals of operations for the three and nine month periods ending September 30, 2015 and 2014 necessary to make the consolidated financial information not misleading. The consolidated results of operations for the three and nine months ended September 30, 2015 are not necessarily indicative of results to be expected for the entire year. Management of the Company has evaluated all subsequent events to October 30, 2015, the date the interim consolidated financial statements were issued, and determined that all subsequent events have been recognized and disclosed in the accompanying consolidated financial statements through the date of this report.

Use Of Estimates

Use Of Estimates	9 Months Ended
	Sep. 30, 2015
Use Of Estimates [Abstract]
Use Of Estimates	2. Use of Estimates To prepare consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the consolidated financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, value of other real estate owned, other than temporary impairment of securities, mortgage servicing rights, income tax assets and liabilities, and fair values of financial instruments are particularly subject to change.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share	3. Earnings Per Share Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share, which reflects the potential dilution that could occur if outstanding stock options were exercised, stock awards were fully vested, and promissory notes were converted, resulting in the issuance of common stock that then shared in the Company’s earnings, is computed by dividing net income as adjusted for the income impact of assumed conversions by the weighted average number of common shares outstanding and common stock equivalents. The following table shows the computation of the basic and diluted earnings per share: BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands, except per share data) EARNINGS PER SHARE Three months ended September 30, Nine months ended September 30, 2015 2014 2015 2014 (Numerator): Net income available to common stockholders $ $ $ $ Plus: Income impact of assumed conversions Interest on 10% convertible debentures, net of income tax - Income available to common stockholders plus assumed conversions $ $ $ $ (Denominator): Weighted average number of common shares outstanding-basic Plus: Incremental shares of assumed conversions: Dilutive effect of stock options (1) Dilutive effect of restricted stock units (2) Dilutive effect of convertible promissory notes (3) - Dilutive potential common shares Adjusted weighted-average shares Basic Earnings Per Share $ $ $ $ Diluted Earnings Per Share $ $ $ $ (1) For the three and nine months ended September 30, 2015 and 2014, respectively, there were 114,197 and 61,469 outstanding stock options that were not included in the computation of diluted earnings per share because they were considered anti-dilutive. (2) For the three months ended September 30, 2015 and 2014, respectively, there were no outstanding restricted stock units that were not included in the computation of diluted earnings per share because they were considered anti-dilutive. For the nine months ended September 30, 2015 and 2014, there were 0 and 14,416 restricted stock units, respectively, which were not included in the computation of diluted earnings per share because they are considered anti-dilutive. (3) At September 30, 2015, the Company had no outstanding convertible notes (the “Convertible Notes”). At September 30, 2014, the Company had $4.4 million of the Convertible Notes outstanding. The Convertible Notes were convertible into shares of common stock of the Company at a conversion ratio of one share of common stock for each $5.00 in aggregate principal amount held on the record date of the conversion subject to certain adjustments as described in the Convertible Notes (the “Conversion Ratio”). Prior to the quarterly interest date preceding the fifth anniversary of issuance of the Convertible Notes each holder of the Convertible Notes could convert up to 100% (at the discretion of the holder) of the original principal amount into shares of common stock at the Conversion Ratio. On October 1, 2014 , one -half of the original principal amounts of the Convertible Notes were mandatorily convertible at the Conversion Ratio if voluntary conversion had not yet occurred. The principal amount of any Convertible Note that had not been converted would be payable at maturity on June 30, 2017 . At September 30, 2014, the entire 1,875,000 of common shares issuable upon conversion of remaining outstanding Convertible Notes are included in the computation of diluted earnings per share since the average market price per share for the three and nine months ended September 30, 2014 exceeded the conversion price of $5.00 per share. On April 1, 2015, all of the remaining outstanding debentures were converted to shares of common stock under the provisions for voluntary conversion.

Recent Accounting Pronouncement

Recent Accounting Pronouncement	9 Months Ended
	Sep. 30, 2015
Recent Accounting Pronouncement [Abstract]
Recent Accounting Pronouncement	4. Recent Accounting Pronouncement In September 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU ” ) no. 2015-16 Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. The amendments in this update require that an acquirer recognize adjustments to estimated amounts that a re identified during the measurement period in the reporting period in which the adjustment amounts are determined. The amendments require that the acquirer record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the change to the estimated amounts, calculated as if the account had been completed at the acquisition date. The amendments also require an entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the estimated amounts had been recognized as of the acquisition date. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The adoption of this guidance is not expected to have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In August 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Presentation and S ubsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements-Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 8, 2015 EITF Meeting (SEC Update). The original ASU (2015-03) issued in April 2015 required that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. Given the absence of authoritative guidance within ASU 2015-03 for debt issuance costs related to line-of-credit arrangements, the SEC staff stated that they would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing those deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. This guidance is effective for fiscal years beginning after December 15, 2015 and interim periods with fiscal years beginning after December 15, 2016. A reporting entity may apply the amendments prospectively or retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The adoption of this guidance is not expected to have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In May 2015, FASB issued ASU No. 2015-08 Business Combinations (Topic 805): Pushdown Accounting – Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115. Amendments in this update amend SEC paragraphs pursuant to Staff Accounting Bulletin (“SAB”) No. 115, which supersedes several paragraphs in ASC 805-50 in response to the SEC’s November 2014 publication of SAB 115.The SEC issued SAB 115 in connection with the release of FASB ASU No. 2014-17, “Pushdown Accounting.” This guidance is effective immediately. The adoption of this guidance did not have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In February 2015, the FASB issued ASU No. 2015-02 Consolidation (Topic 810): Amendments to the Consolidation Analysis. The amendments in this update rescind the indefinite deferral of FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R), included in FASB Accounting Standards Update No. 2010-10, Consolidation (Topic 810): Amendments for Certain Investment Funds. However, the amendments in this u pdate provide a scope exception from Topic 810 for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The adoption of this guidance is not expected to have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In January 2015, the FASB issued ASU No. 2015-01 Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. The amendment eliminates from U.S. GAAP the concept of extraordinary items. Subtopic 225-20, Income Statement – Extraordinary and Unusual Items, required that an entity separately classify, present, and disclose extraordinary events and transactions. Presently, an event or transaction is presumed to be an ordinary and usual activity of the reporting entity unless evidence clearly supports its classification as an extraordinary item. If an event or transaction meets the criteria for extraordinary classification, an entity is required to segregate the extraordinary item from the results of ordinary operations and show the item separately in the income statement, net of tax, after income from continuing operations. The entity also is required to disclose applicable income taxes and either present or disclose earnings-per-share data applicable to the extraordinary item. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively or retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The adoption of this guidance is not expected to have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) . In connection with preparing financial statements for each annual and interim reporting periods, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). The amendments in this update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The adoption of this guidance is not expected to have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Under the amended guidance, 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. This guidance is effective prospectively for annual and interim periods beginning after December 15, 2016. Management is currently evaluating this guidance and does not expect this guidance to have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company. In January 2014, the FASB issued ASU No. 2014-04, Receivables – Troubled Debt Restructurings by Creditors (Subtopic 310-40) Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force). The amendments in ASU 2014-04 clarify when an in-substance repossession or foreclosure occurs — that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. The ASU requires a creditor to reclassify a collateralized consumer mortgage loan to real estate property upon obtaining legal title to the real estate collateral, or upon the borrower voluntarily conveying all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. This ASU was effective for the Company beginning January 1, 2015. The provisions of this guidance did not have a significant impact on the consolidated financial condition, results of operations or liquidity of the Company.

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2015
Fair Value [Abstract]
Fair Value	5. Fair Value Accounting guidance establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The guidance describes three levels of inputs that may be used to measure fair value: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the 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. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The methods and assumptions used to estimate fair value are described below. Securities available for sale - the fair value of securities available for sale is determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). For other securities not able to be priced on matrix pricing, outside third parties are relied upon (Level 3 inputs). One of the Company’s securities available for sale at September 30, 2015 and December 31, 2014 was measured using Level 3 inputs. Non-impaired loans and deposits - the fair value of fixed rate non-impaired loans and deposits and non-impaired variable rate loans and deposits with infrequent repricing or repricing limits is based on discounted cash flows using current market rates applied to the estimated life and credit risk (Level 3 inputs). Impaired Loans - the fair value of impaired loans is based on a review of comparable collateral in similar marketplaces (Level 3 inputs) or an analysis of expected cash flows of the loan in relationship to the contractual terms of the loan (Level 3 inputs). Impaired loans are carried at the lower of amortized cost or fair value less estimated costs to sell. Impaired loans are not carried at fair value if there is sufficient collateral or if expected repayments exceed the recorded investments of such loans. Mortgage servicing rights - the fair value of mortgage servicing rights is based on a valuation model that calculates the present value of estimated net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income. These assumptions include servicing costs, expected loan lives, discount rates, and the determination of whether the loan is likely to be refinanced. The Company compares the valuation model inputs and results to published industry data for reasonableness (Level 2 inputs). Other real estate owned - the fair value of other real estate owned is determined using a variety of market information including, but not limited to, appraisals, professional market assessments, and real estate tax assessment information. Properties obtained by the Bank in foreclosure are adjusted to fair value less estimated costs to sell upon their transfer to other real estate owned, establishing a new cost basis. Subsequently, other real estate owned is carried at the lower of cost or fair value less estimated costs to sell (Level 3 inputs). BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Assets measured at fair value on a recurring basis are summarized below: September 30, 2015 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Securities available for sale: U.S. government-sponsored agency securities $ $ – $ $ – Mortgage-backed securities – Obligations of states and political subdivisions – – Private placement and corporate bonds – – Other securities – – Total securities available for sale – Mortgage servicing rights – – Total $ $ – $ $ December 31, 2014 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Securities available for sale: U.S. government-sponsored agency securities $ $ – $ $ – Mortgage-backed securities – Obligations of states and political subdivisions – – Private placement and corporate bonds – – Other securities – – Total securities available for sale – Mortgage servicing rights – – Total $ $ – $ $ BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) The following table presents additional information about assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3): For the three months ended September 30, 2015 For the nine months ended September 30, 2015 Balance, beginning of period $ $ Other comprehensive gain – Principal payments Balance, end of period $ $ ASSETS MEASURED AT FAIR VALUE ON A NON-RECURRING BASIS Assets measured at fair value on a non-recurring basis are summarized below: September 30, 2015 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Impaired loans with allocated allowances $ $ – $ – $ Other real estate owned, net – – Total $ $ – $ – $ December 31, 2014 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Impaired loans with allocated allowances $ $ – $ – $ Other real estate owned, net – – Total $ $ – $ – $ BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) Required Financial Disclosures about Fair Value of Financial Instruments The accounting guidance for financial instruments requires disclosures of estimated fair value of certain financial instruments and the methods and significant assumptions used to estimate their fair values. Certain financial instruments and all nonfinancial instruments are excluded from the scope of this guidance. Accordingly, the fair value disclosures required by this guidance are only indicative of the value of individual financial instruments as of the dates indicated and should not be considered an indication of the Company’s fair value. The following table presents the carrying amount and estimated fair value of certain financial instruments: September 30, 2015 December 31, 2014 Carrying Amount Fair Value Carrying Amount Fair Value FINANCIAL ASSETS Cash and due from financial institutions $ $ $ $ Federal funds sold Securities held to maturity Securities available for sale Loans held for sale Loans, net Federal Home Loan Bank stock Mortgage servicing rights Other real estate owned, net Accrued interest receivable FINANCIAL LIABILITIES Deposits $ $ $ $ Federal Home Loan Bank advances Repurchase agreements Subordinated debentures Convertible promissory notes - - Accrued interest payable The methods and assumptions that were used to estimate the fair value of financial assets and financial liabilities that are measured at fair value on a recurring and non-recurring basis have been previously disclosed. The following methods and assumptions were used to estimate the fair value of other financial instruments for which it is practicable to estimate that value: (a) Cash and Due from Financial Institutions The carrying amount of cash and due from financial institutions approximates fair value. (b) Federal Funds Sold The carrying amount of federal funds sold approximates fair value. (c) Securities Held to Maturity and Available for Sale The fair value of securities held to maturity and securities available for sale is based on quoted prices in active markets, or if quoted prices are not available for a specific security, then fair values are estimated by using pricing models, quoted prices of securities with similar characteristics or discounted cash flows. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (d) Loans Held for Sale Loans held for sale, which generally consists of the current production of first-lien residential mortgage loans, are carried at the lower of cost or estimated fair value. Fair value is estimated based on actual market quotes from investors in the secondary market. (e) Federal Home Loan Bank Stock It is not practical to determine the fair value of Federal Home Loan Bank (“FHLB”) stock due to restrictions placed on its transferability. No secondary market exists for FHLB stock. The stock is bought and sold at par by the FHLB. Management believes that the recorded value is representative of fair value. (f) Accrued Interest Receivable The carrying amount of accrued interest receivable approximates fair value. (g) Deposits The carrying amount of demand deposits (interest-bearing and noninterest-bearing), savings deposits, and money market deposits approximates fair value. The carrying amount of variable rate time deposits, including certificates of deposit, approximates fair value. For fixed rate time deposits, fair value is based on discounted cash flows using current market interest rates. (h) Federal Home Loan Bank Advances The carrying amount of variable rate FHLB advances approximates fair value. For fixed rate advances, fair value is based on discounted cash flows using current market interest rates. (i) Repurchase Agreements The carrying amount of repurchase agreements approximates fair value. (j) Subordinated Debentures The carrying amount of variable rate subordinated debentures approximates fair value. (k) Convertible Promissory N otes The carrying amount of convertible promissory notes is based on current rates for similar financing. (l) Accrued Interest Payable The carrying amount of accrued interest payable approximates fair value.

Investments

Investments	9 Months Ended
	Sep. 30, 2015
Investments [Abstract]
Investments	6. Investments The fair value of securities available for sale (“AFS”), the fair value of securities held to maturity (“HTM”) and the related unrealized gains and losses as of September 30, 2015 and December 31, 2014 are as follows: September 30, 2015 Fair Value Gross Unrealized Gains Gross Unrealized Losses Securities Available for Sale: U.S. government-sponsored agency securities $ $ $ – Mortgage-backed securities Obligations of states and political subdivisions Private placement and corporate bonds – Other securities – – Total Securities Available for Sale $ $ $ Securities Held to Maturity: Mortgage-backed securities $ $ $ – Private placement and corporate bonds – Total Securities Held to Maturity $ $ $ – Total Investment Securities $ $ $ December 31, 2014 Fair Value Gross Unrealized Gains Gross Unrealized Losses Securities Available for Sale: U.S. government-sponsored agency securities $ $ — $ Mortgage-backed securities Obligations of states and political subdivisions Private placement and corporate bonds — Other securities — — Total Securities Available for Sale $ $ $ Securities Held to Maturity: Mortgage-backed securities $ $ $ — Private placement and corporate bonds — Total Securities Held to Maturity $ $ $ — Total Investment Securities $ $ $ BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) At September 30, 2015 and December 31, 2014, the mortgage-backed securities portfolios at market value were $112.1 million ( 60.7% ) and $136.8 million ( 65.4% ), respectively, of the investment portfolios. Approximately 4.8% , or $5.4 million, of the mortgage-backed securities outstanding at September 30, 2015 were issued by the Government National Mortgage Association (“GNMA”); an agency of the United States government. An additional 91.3% , or $102.3 million, of the mortgage-backed securities outstanding at September 30, 2015 were issued by either the Federal National Mortgage Association (“FNMA”), the FHLB or the Federal Home Loan Mortgage Corporation (“FHLMC”); United States government-sponsored agencies. Non-agency mortgage-backed securities present a level of credit risk that does not exist currently with United States government agency-backed securities and comprised approximately 3.9% , or $4.4 million of the outstanding mortgage-backed securities at September 30, 2015. Management evaluates these non-agency mortgage-backed securities at least quarterly and more frequently when economic or market concerns warrant such evaluation. Securities with unrealized losses at September 30, 2015 and December 31, 2014, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, are as follows: September 30, 2015 Less than 12 Months 12 Months or More Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale: Mortgage-backed securities $ $ $ $ $ $ Obligations of states and political subdivisions $ $ Private placement and corporate bonds — — Total temporarily impaired $ $ $ $ $ $ December 31, 2014 Less than 12 Months 12 Months or More Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale: U.S. government-sponsored agency securities $ – $ – $ $ $ $ Mortgage-backed securities Obligations of states and political subdivisions Total temporarily impaired $ $ $ $ $ $ At September 30, 2015, the AFS mortgage-backed securities category with continuous unrealized losses for twelve months or more comprised eight securities. The obligations of states and political subdivisions securities category with continuous unrealized losses for twelve months or more comprised three securities. No private placement and corporate bonds had continuous losses for twelve months or more at September 30, 2015. At December 31, 2014 the AFS mortgage-backed securities category with continuous unrealized losses for twelve months or more comprised thirteen securities. The obligations of states and political subdivisions category with continuous unrealized losses for twelve months or more comprised ten securities. The U.S. government sponsored agency securities category with continuous unrealized losses for twelve months or more comprised one security. At both September 30, 2015 and December 31, 2014, the HTM portfolio had no unrealized losses. Management 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 is assessed. Adjustments to market value that are considered temporary are recorded as a separate component of other comprehensive income, net of tax. If an impairment of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if a credit loss exists. If there is a credit loss, it will be recorded in the consolidated statement of operations. Unrealized losses other than credit losses will continue to be recognized in other comprehensive income, net of tax. Unrealized losses reflected in the preceding tables have not been included in the results of operations because the unrealized losses were not deemed other-than-temporary. Management does not have the intent to sell the securities and has determined that it is not more likely than not that the Company will be required to sell the securities before their anticipated recovery, and therefore, there is no other-than-temporary impairment.

Loans

Loans	9 Months Ended
	Sep. 30, 2015
Loans [Abstract]
Loans	7. Loans Loans held for investment, including purchased loan participations from other financial institutions and in the syndicated loan market, are summarized as follows: September 30, 2015 December 31, 2014 Construction $ $ Real estate-Residential Real estate-Commercial Commercial-Syndicated Commercial-Other Consumer Tax exempt Gross loans Less: Deferred origination fees, net of costs Less: Allowance for loan losses Loans, net $ $ Loans having a carrying value of $144.9 million and $142.0 million are pledged as collateral for borrowings from the FHLB at September 30, 2015 and December 31, 2014, respectively. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) A breakdown of the allowance for loan losses and recorded investment in loans as of and for the nine months ended September 30, 2015 is as follows: Construction Real Estate-Residential Real Estate-Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Not Specifically Allocated Total Allowance for Loan Losses: Beginning balance $ $ $ $ $ $ $ – $ $ Charge-offs – – – – Recoveries – – – Provision – Ending balance $ $ $ $ $ $ $ – $ $ Loans: Ending balance $ $ $ $ $ $ $ $ – $ ALL – Recorded Investment $ $ $ $ $ $ $ $ $ Ending balance: Individually evaluated $ – $ $ $ – $ $ $ – $ – $ Collectively evaluated – Total $ $ $ $ $ $ $ $ – $ A breakdown of the allowance for loan losses and recorded investment in loans as of and for the year ended December 31, 2014 is as follows: Construction Real Estate- Residential Real Estate- Commercial Commercial- Syndicated Commercial- Other Consumer Tax Exempt Not Specifically Allocated Total Allowance for Loan Losses: Beginning balance $ $ $ $ $ $ $ — $ $ Charge-offs — — Recoveries — — — Provision — — Ending balance $ $ $ $ $ $ $ — $ $ Loans: Ending balance $ $ $ $ $ $ $ $ — $ ALL — Recorded Investment $ $ $ $ $ $ $ $ $ Ending Balance: Individually evaluated $ — $ $ $ — $ $ $ — $ — $ Collectively evaluated — Total $ $ $ $ $ $ $ $ — $ BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) A summary of past due loans at September 30, 2015 and December 31, 2014 is as follows: September 30, 2015 30-89 Days Past Due (accruing) 90 Days or More Past Due or on Non-accrual Total Construction $ $ — $ Real estate – Residential Real estate – Commercial Commercial-Syndicated — — — Commercial-Other Consumer Tax exempt — — — Total $ $ $ December 31, 2014 30-89 Days Past Due (accruing) 90 Days or More Past Due or on Non-accrual Total Construction $ — $ — $ — Real estate – Residential Real estate – Commercial Commercial-Syndicated — — — Commercial-Other Consumer Tax exempt — — — Total $ $ $ 6,510 Credit Quality: Management utilizes a risk grading matrix on each of the Company’s commercial loans. Loans are graded on a scale of 0001 to 0007. A description of the loan grades is as follows: 0001 - Excellent risk. Borrowers of highest quality and character. Almost no risk possibility. Balance sheets are very strong with superior liquidity, excellent debt capacity and low leverage. Cash flow trends are positive and stable. Excellent ratios. 0002 - Very good risk. Good ratios in all areas. High quality borrower. Normally quite liquid. Differs slightly from a 0001 customer. 0003 - Strong in most categories. Possible higher levels of debt or shorter track record. Minimal attention required. Good management. 0004 - Better than average risk. Adequate ratios, fair liquidity, desirable customer. Proactive management. Performance trends are positive. Any deviations are limited and temporary. 0005 - Satisfactory risk. Some ratios slightly weak. Overall ability to repay is adequate. Capable and generally proactive management in all critical positions. Margins and cash flow may lack stability, but trends are stable to positive. Company is normally profitable year-to-year but may experience an occasional loss. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) 0006 A - Weakness detected in either management, capacity to repay, or balance sheet. Erratic profitability and financial performance. Loan demands more attention. Includes loans deemed to have weaknesses, but that are less than 90 days past due. 0006 B - Have weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the Bank’s collateral position at some future date. Loans with this rating do not expose the Bank to sufficient risk to warrant adverse classification. Includes loans deemed to have weaknesses, but are less than 90 days past due. 0007 – Have well defined weaknesses and trends that jeopardize the repayment of the loan. Range from workout to legal. Includes loans that are on nonaccrual and/or are 90 days or more past due. In addition to the risk grading on commercial loans, management utilizes a risk grading process on its real estate mortgage, consumer, and municipal loans when the loan becomes past due 90 days or more and/or is moved to nonaccrual status. Below is a breakdown of loans by risk grading as of September 30, 2015: 0001-0005 0006A 0006B 0007 (1) Total Commercial-Syndicated $ $ — $ $ $ Commercial-Other Real estate – Commercial Construction — Real estate - Residential Consumer — — Tax exempt — — — Total $ $ $ $ Deferred origination fees, net of costs Total loans $ Percent of Total Loans 91.6% 4.6% 1.3% 2.5% 100.0% (1) Included in the 0007 risk grading are $6.8 million of loans that are evaluated but not considered impaired because, in the event of default, no loss is expected, therefore they are included in loans that are collectively evaluated for the general allowance for loan losses (“ALL”) allocation. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) Below is a breakdown of loss by risk grading as of December 31, 2014: 0001-0005 0006A 0006B 0007 (2) Total Commercial-Syndicated $ $ $ — $ — $ Commercial-Other Real estate – Commercial Construction Real estate - Residential Consumer — — Tax exempt — — Total $ $ $ $ Deferred origination fees, net of costs Total loans $ Percent of Total Loans 90.2% 5.7% 1.2% 2.9% 100.0% (1) Included in the 0007 risk grading are $6.0 million of loans that are evaluated but not considered impaired because, in the event of default, no loss is expected, therefore they are included in loans that are collectively evaluated for the general ALL allocation. Loan balances with a risk grading of 0005 or better were $634.4 million as of September 30, 2015, representing 91.6% of the total loan portfolio, versus $613.5 million as of December 31, 2014, representing 90.2% of the total loan portfolio. Loan balances with a risk grading of 0006A decreased by $6.7 million since December 31, 2014. The decrease resulted primarily from a $3.5 million loan for which the underlying collateral was sold and $3.4 million was applied to the loan. The remaining $0.1 million loan balance was charged off. Additionally, $6.6 million of loan balances were downgraded to risk category 0006B, of which $4.4 million related to one syndicated loan relationship, $1.0 million of loans were upgraded to risk categories 0001-0005 and $5.3 million of loan payments and payoffs were received. This decrease was offset in part by $3.8 million of loans being upgraded from 0006B and 0007 as well as $5.9 million of credits that were downgraded from categories 0001-0005. Loan balances with a risk grading of 0006B have increased by $0.9 million since December 31, 2014. The increase resulted primarily from $6.6 million of loans downgraded from risk grading 0006A and $0.2 million upgraded from category 0007 offset in part by $1.7 million of payments and payoffs received and $4.2 million of loan balances upgraded to risk category 0006A and categori es 0001-0005 . Loan balances with risk grading of 0007 decreased $2.8 million from December 31, 2014. This decrease resulted from $3.6 million of payments and payoffs were received, $1.3 million of loan balances charged off, collateral supporting $0.3 million of loan balances being moved to other real estate and $0.8 million loan balances were upgraded to categories 0001-0005. Offsetting these reductions are $3.2 million of loan balances downgraded from categories 0001 - 0005 and 0006A.

Allowance For Loan Losses ("ALL

Allowance For Loan Losses ("ALL")	9 Months Ended
	Sep. 30, 2015
Allowance For Loan Losses ("ALL") [Abstract]
Allowance For Loan Losses ("ALL")	8. Allowance For Loan Losses (“ALL”) The ALL represents management’s estimate of probable and inherent credit losses in the loan portfolio. Estimating the amount of the ALL requires the exercise of significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, and consideration of other qualitative factors such as current economic trends and conditions, all of which may be susceptible to significant change. The loan portfolio also represents the largest asset on the Company’s consolidated balance sheet. Loan losses are charged off against the ALL, while recoveries of amounts previously charged off are credited to the ALL. A provision for loan losses (“PFLL”) is charged to operations based on management’s periodic evaluation of the factors previously mentioned, as well as other pertinent factors. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) The ALL consists of specific reserves on certain impaired loans and general reserves for non-impaired loans. Specific reserves reflect estimated losses based on regular analyses of all impaired non-homogenous loans. 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 the nature, volume, and terms of loans, 2) changes in lending personnel, 3) changes in the quality of the loan review function, 4) changes in nature and volume of past-due, nonaccrual and/or classified loans, 5) changes in concentration of credit risk, 6) changes in economic and industry conditions, 7) changes in legal and regulatory requirements, 8) unemployment and inflation statistics, and 9) changes in underlying collateral values. There are many factors affecting the ALL; some are quantitative while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors that 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 Company’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans, but the entire ALL is available for any loan that, in management’s judgment, should be charged-off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies review the ALL as well. Such regulators 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. Information regarding impaired loans as of September 30, 2015 is as follows: IMPAIRED LOANS AND ALLOCATED ALLOWANCE September 30, 2015 Construction Real Estate- Residential Real Estate - Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Not Specifically Allocated Totals With an allowance recorded: Recorded investment $ – $ $ $ – $ – $ $ – $ – $ Unpaid principal balance – – – – – Related Allowance – – – – – With no related allowance recorded: Recorded investment $ – $ $ $ – $ $ $ – $ – $ Unpaid principal balance – – – – Related Allowance – – – – – – – – – Total: Recorded investment $ – $ $ $ – $ $ $ – $ – $ Unpaid principal balance – – – – Related allowance – – – – – Average recorded investment during quarter $ – $ $ $ – $ $ $ – $ – $ Interest income recognized while impaired during the period $ – $ $ $ – $ $ – $ – $ – $ BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) Information regarding impaired loans as of December 31, 2014 is as follows: IMPAIRED LOANS AND ALLOCATED ALLOWANCE December 31, 2014 Construction Real Estate- Residential Real Estate- Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Not Specifically Allocated Totals With an allowance recorded: Recorded investment $ — $ $ $ — $ — $ $ — $ — $ Unpaid principal balance — — — — Related allowance — — — — With no related allowance recorded: Recorded investment $ — $ $ $ — $ $ $ — $ — $ Unpaid principal balance — — — — Related allowance — — — — — — — — — Total: Recorded investment $ — $ $ $ — $ $ $ — $ — $ Unpaid principal balance — — — — Related allowance — — — — Average recorded investment during quarter $ $ $ $ — $ $ $ — $ — $ Interest income recognized while impaired during the period $ — $ $ $ — $ — $ — $ — $ — $ Management regularly monitors impaired loan relationships. In the event facts and circumstances change, an additional PFLL may be necessary. Nonperforming loans are as follows: NONPERFORMING LOANS September 30, 2015 June 30, 2015 March 31, 2015 December 31, 2014 September 30, 2014 Nonaccrual loans $ $ $ $ $ Loans restructured in a troubled debt restructuring, nonaccrual - - Total nonperforming loans (“NPLs”) $ $ $ $ $ Restructured loans, accruing $ $ $ $ $ During the quarter ended September 30, 2015, $0.3 million of additional loan balances became nonaccrual, of which $0.2 million related to a previously restructured, accruing loan. This increase was offset by $0.3 million of payments received during the third quarter of 2015, $0.2 million in loans brought current, and $0.6 million of nonaccrual loan balances charged off. One nonaccrual loan was transferred to other real estate owned during the third quarter of 2015, totaling $0.3 million. One loan of $0.1 million was restructured during the third quarter of 2015 but continues to accrue interest as it is in compliance with its restructured terms .

Other Real Estate Owned, Net

Other Real Estate Owned, Net	9 Months Ended
	Sep. 30, 2015
Other Real Estate Owned, Net [Abstract]
Other Real Estate Owned, Net	9. Other Real Estate Owned, Net Other real estate owned is summarized as follows: For the nine months ended September 30, 2015 2014 Beginning balance $ $ Transfer of net realizable value to other real estate owned Sale proceeds Net gain from disposal of other real estate owned Valuation allowance related to properties disposed Total other real estate owned Valuation allowance for losses Total other real estate owned, net $ $ Changes in the valuation allowance for losses on total other real estate owned were as follows: For the nine months ended September 30, 2015 2014 Beginning balance $ $ Provision charged to operations Amounts related to properties disposed Balance at end of period $ $ The foreclosure process commences on consumer real estate loans when a borrower becomes 120 or greater days delinquent in accordance with Consumer Finance Protection Bureau guidelines. Foreclosure procedures and timelines may vary depending on a variety of factors, including where the property is located. At both September 30, 2015 and December 31, 2014, the recorded investment in consumer mortgage loans that were in the process of foreclosure was $0.3 million. Additionally, $0.2 million at September 30, 2015 and $0.3 million at December 31, 2014 of loans serviced for and guaranteed by FHLMC were in the process of foreclosure. Although these loans continue to be serviced by the Bank, these loans are sold to FHLMC once originated and therefore, no balances are included in the Company’s balance sheet. At September 30, 2015, $1.4 million of consumer mortgage properties were held as other real estate owned. Consumer mortgage properties are derecognized as mortgage loans and classified as Other Real Estate Owned when the Bank has physical possession of and legal title to the property, regardless of whether foreclosure process has been completed . At both September 30, 2015 and December 31, 2014, titles relating to all of the consumer mortgage loan properties classified as Other Real Estate Owned had been transferred to the Company.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Taxes [Abstract]
Income Taxes	10. Income Taxes In accordance with the accounting guidance for income taxes, deferred income taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination. The amount recognized is the largest amount of tax benefit that has a greater than 50% chance of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands, except per share data) Management regularly reviews the carrying amount of the Company’s deferred income tax assets to determine if the establishment of a valuation allowance is necessary. If, based on the available evidence, it is more likely than not that all or a portion of the deferred income tax assets will not be realized in future periods, a deferred income tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred income tax assets. In evaluating available evidence, management considers, among other things, historical financial performance, expectation of future earnings, the ability to carry back losses to recoup taxes previously paid, length of statutory carryforward periods, experience with operating loss and tax credit carryforwards not expiring unused, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. The evaluation is based on current tax laws as well as management’s expectations of future performance. At September 30, 2015 and December 31, 2014, the Company determined that no valuation allowance was required to be taken against the deferred income tax asset. The Company is subject to the income tax laws of the U.S., its states and municipalities. These tax laws are complex and subject to different interpretations by the taxpayer and the relevant governmental taxing authorities. Accounting guidance related to uncertainty in income taxes prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under the guidance, tax positions shall initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions shall initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% chance of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and all relevant facts. The guidance also revises disclosure requirements to include an annual tabular roll forward of unrecognized tax benefits. In establishing a provision for income tax expense, the Company must make judgments and interpretations about the application of these inherently complex tax laws within the framework existing under U.S. GAAP. The Company is no longer subject to examination by U.S. Federal taxing authorities for years before 2012 and for Wisconsin state income taxes for years before 2011. The Internal Revenue Service (“IRS”) conducted audits of the Company’s 2011 federal income tax return in 2013 and of the Company’s 2012 federal tax return in 2014. There were no significant adjustments related to the audits. The Company does not expect the total amount of unrecognized tax benefits to significantly increase or decrease in the next twelve months. The Company recognizes interest and/or penalties related to income tax matters in income tax expense.

Equity Investment

Equity Investment	9 Months Ended
	Sep. 30, 2015
Equity Investment [Abstract]
Equity Investment	11. Equity Investment The Bank owns a 99.2% interest ( 500 shares) in United Financial Services, Incorporated (“UFS, Inc.”), a data processing company. During the third quarter of 2014, a reorganization of UFS, Inc. was launched with the intent of providing a more favorable structure to UFS, Inc. and its shareholders, including the Bank. This transaction was completed in the fourth quarter of 2014. As part of this reorganization, UFS, LLC was formed. Collectively, UFS, Inc. and UFS, LLC are referred to as “UFS.” UFS, Inc. owns a 50.2% profits interest in UFS, LLC. Under the new structure, the Bank owns a 49.8% indirect profits interest in UFS, LLC through its 99.2% ownership of UFS, Inc. As part of the transaction, the Bank paid $0.7 million to UFS, LLC’s other 49.8% shareholder during the fourth quarter of 2014 as reimbursement of costs borne by that shareholder resulting from the overall restructuring transaction. Approximately $0.1 million of that reimbursement was returned to the Bank in the first quarter of 2015 due to a revision of the amount calculated. The transaction was settled during the second quarter of 2015 with the Bank making a $0.2 million additional reimbursement to the other shareholder. In addition to the ownership interest, the Bank and UFS, Inc. have a common member on each of their respective Boards of Directors. The investment in this entity is carried on the Bank’s balance sheet under the equity method of accounting and the pro rata share of its net income is included in noninterest income in the consolidated statement of operations and increases the Bank’s investment in UFS. As dividends are received from UFS, Inc. the Bank’s investment is reduced. The carrying value of the Bank’s investment in UFS, Inc. was $4.9 million at September 30, 2015 and $4.6 million at December 31, 2014. The book value of UFS, Inc. was approximately $9,903 per share and $9,279 per share at September 30, 2015 and December 31, 2014, respectively.

Mortgage Servicing Rights

Mortgage Servicing Rights	9 Months Ended
	Sep. 30, 2015
Mortgage Servicing Rights [Abstract]
Mortgage Servicing Rights	BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) 12. Mortgage Servicing Rights The Company has rights to service residential first mortgage loans and commercial loans that have been sold in the secondary market with servicing retained. Mortgage servicing rights (“MSRs”) are recorded at fair value when such loans are sold. On a quarterly basis, MSRs are valued based on a model that calculates their fair value using assumptions comparable to those used by market participants in estimating the present value of future net servicing income. Changes in the carrying value of MSRs are as follows: MORTGAGE SERVICING RIGHTS For the three months ended September 30, 2015 For the nine months ended September 30, 2014 2015 2014 2015 2014 Balance at beginning of period $ $ $ $ Additions from loans sold with servicing retained Loan payments and payoffs Changes in valuation Fair value of MSRs at the end of period $ $ $ $ Unpaid principal balance of loans serviced for others was $123.6 million and $123.2 million at September 30, 2015 and September 30, 2014, respectively.

Promissory Notes

Promissory Notes	9 Months Ended
	Sep. 30, 2015
Promissory Notes [Abstract]
Promissory Notes	13. Promissory Notes During 2009 and 2010, the Company issued 10% Convertible Notes due June 30, 2017 totaling $9.5 million. The Convertible Notes were offered and sold in reliance on the exemption from registration under Section 4(2) of the Securities Act of 1933 and Rule 506 promulgated thereunder. The Convertible Notes accrued interest at a fixed rate of 10% per annum upon issuance and until maturity or earlier conversion or redemption. Interest was payable quarterly, in arrears, on January 1, April 1, July 1, and October 1 of each year. The Convertible Notes were convertible into shares of common stock at the Conversion Ratio of one share of common stock for each $5.00 in aggregate principal amount held on the record date of the conversion, subject to certain adjustments as described in the Convertible Notes. Prior to the fifth anniversary of issuance, each holder of the Convertible Notes could convert up to 100% (at the discretion of the holder) of the original principal amount into shares of common stock at the Conversion Ratio. Beginning on July 1, 2014, the Company was entitled to redeem the notes in whole or in part. A notice of redemption superseded and took priority over any notice of conversion. On October 1, 2014 , one -half of the original principal amounts were mandatorily convertible into common stock at the Conversion Ratio if voluntary conversion had not occurred. The principal amount of any Convertible Notes that were not converted was payable at maturity on June 30, 2017. Beginning January 1, 2014, the Company began redeeming Convertible Notes at the investors’ option under the terms described in the preceding paragraph. In 2014, $6.1 million of Convertible Notes converted into 1,220,000 shares of the Company’s common stock under this option. On October 1, 2014, an additional $1.7 million of Convertible Notes was converted into 330,000 shares of the Company’s common stock under the mandatory conversion provision of the Convertible Notes. During the first quarter of 2015, $0.6 million of Convertible Notes were converted into 115,000 shares of the Company’s common stock at the option of the holder. On April 1, 2015, the remaining $1.1 million of Convertible Notes were converted in full under the voluntary conversion provisions into 215,000 shares of the Company’s Common Stock, resulting in no remaining outstanding Convertible Notes at September 30, 2015.

Troubled Debt Restructuring

Troubled Debt Restructuring	9 Months Ended
	Sep. 30, 2015
Troubled Debt Restructuring [Abstract]
Troubled Debt Restructuring	BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) 14. Troubled Debt Restructuring A troubled debt restructuring (“TDR”) is a loan modification resulting from a borrower experiencing financial difficulty and the Bank granting a concession to that borrower that would not otherwise be considered except for the borrower’s financial difficulties. A TDR may be on either accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. A TDR remains classified as such until a sufficient period of performance under the restructured terms has occurred, generally six months, at which time it is no longer deemed to be a TDR. Changes in TDRs for the nine months ended September 30, 2015 are as follows: Construction Real Estate-Residential Real Estate-Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Total Accruing January 1, 2015 $ – $ – $ $ – $ $ – $ – $ Principal payments – – – – – – Charge-offs – – – – – – – – Advances – – – – – – New restructured – – – – – Transfers out of TDRs – – – – – Transfers to nonaccrual – – – – – September 30, 2015 $ – $ $ $ – $ – $ – $ – $ Nonaccrual January 1, 2015 $ – $ – $ – $ – $ – $ – $ – $ – Principal payments – – – – – – Charge-offs – – – – – – – – Advances – – – – – – – – New restructured – – – – – – – – Transfers to other real estate owned – – – – – – – – Transfers from accruing – – – – – September 30, 2015 $ – $ – $ $ – $ – $ $ – $ Totals January 1, 2015 $ – $ – $ $ – $ $ – $ – $ Principal payments – – – – – Charge-offs – – – – – – – – Advances – – – – – – New restructured – – – – – Transfers out of TDRs – – – – – Transfers to other real estate owned – – – – – – – – September 30, 2015 $ – $ $ $ – $ – $ $ – $ During the first quarter of 2015, one loan totaling $0.1 million was restructured and was subsequently transferred to nonaccrual status during the quarter ended June 30, 2015. During the third quarter of 2015, one loan was restructured and one loan previously restructured for $0.2 million was changed from accruing status to nonaccrual. Also during the nine months ended September 30, 2015, $1.8 million of accruing restructured loans were removed from restructured status due to compliance with their restructured terms for at least six months. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) A summary of troubled debt restructurings as of September 30, 2015 and December 31, 2014 is as follows: September 30, 2015 December 31, 2014 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Construction — $ — — $ — Real estate – Residential — — Real estate – Commercial Commercial-Syndicated — — — — Commercial-Other — — Consumer — — Tax exempt — — — — Total $ $ A summary of troubled debt restructurings as of September 30, 2015 by restructure type is as follows: Accruing Nonaccruing Total Payment schedule changes $ $ $ Interest rate reduction – Total $ $ $

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies [Abstract]
Commitments And Contingencies	15. Commitments and Contingencies The following is a summary of the Company’s off-balance sheet commitments, all of which were lending-related commitments: LENDING RELATED COMMITMENTS September 30, 2015 December 31, 2014 Commitments to fund unused home equity line loans $ $ Commitments to fund 1-4 family loans Commitments to fund residential real estate construction loans Commitments unused on commercial lines of credit loans Commitments unused on consumer lines of credit loans Total commitments to extend credit $ $ Financial standby letters of credit $ $ The increase in financial standby letters of credit during the first nine months of 2015 resulted from origination of a standby letter of credit with the FHLB on behalf of a municipal customer as collateral for their interest bearing deposit balances. This fluctuating balance financial standby letter of credit (“LOC”) through the FHLB Public Link Deposit program is supported by loan and/or investment security collateral as an alternative to directly pledging of investment securities to specific customers. Under the agreement with this customer, the amount of the LOC may increase or decrease quarterly with a maximum limit between $20.0 million to $40.0 million, depending on the time of year. At September 30, 2015, this LOC was $20 million.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule Of Earnings Per Share	EARNINGS PER SHARE Three months ended September 30, Nine months ended September 30, 2015 2014 2015 2014 (Numerator): Net income available to common stockholders $ $ $ $ Plus: Income impact of assumed conversions Interest on 10% convertible debentures, net of income tax - Income available to common stockholders plus assumed conversions $ $ $ $ (Denominator): Weighted average number of common shares outstanding-basic Plus: Incremental shares of assumed conversions: Dilutive effect of stock options (1) Dilutive effect of restricted stock units (2) Dilutive effect of convertible promissory notes (3) - Dilutive potential common shares Adjusted weighted-average shares Basic Earnings Per Share $ $ $ $ Diluted Earnings Per Share $ $ $ $ (1) For the three and nine months ended September 30, 2015 and 2014, respectively, there were 114,197 and 61,469 outstanding stock options that were not included in the computation of diluted earnings per share because they were considered anti-dilutive. (2) For the three months ended September 30, 2015 and 2014, respectively, there were no outstanding restricted stock units that were not included in the computation of diluted earnings per share because they were considered anti-dilutive. For the nine months ended September 30, 2015 and 2014, there were 0 and 14,416 restricted stock units, respectively, which were not included in the computation of diluted earnings per share because they are considered anti-dilutive. (3) At September 30, 2015, the Company had no outstanding convertible notes (the “Convertible Notes”). At September 30, 2014, the Company had $4.4 million of the Convertible Notes outstanding. The Convertible Notes were convertible into shares of common stock of the Company at a conversion ratio of one share of common stock for each $5.00 in aggregate principal amount held on the record date of the conversion subject to certain adjustments as described in the Convertible Notes (the “Conversion Ratio”). Prior to the quarterly interest date preceding the fifth anniversary of issuance of the Convertible Notes each holder of the Convertible Notes could convert up to 100% (at the discretion of the holder) of the original principal amount into shares of common stock at the Conversion Ratio. On October 1, 2014 , one -half of the original principal amounts of the Convertible Notes were mandatorily convertible at the Conversion Ratio if voluntary conversion had not yet occurred. The principal amount of any Convertible Note that had not been converted would be payable at maturity on June 30, 2017 . At September 30, 2014, the entire 1,875,000 of common shares issuable upon conversion of remaining outstanding Convertible Notes are included in the computation of diluted earnings per share since the average market price per share for the three and nine months ended September 30, 2014 exceeded the conversion price of $5.00 per share. On April 1, 2015, all of the remaining outstanding debentures were converted to shares of common stock under the provisions for voluntary conversion.

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value [Abstract]
Assets Measured At Fair Value On Recurring Basis	September 30, 2015 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Securities available for sale: U.S. government-sponsored agency securities $ $ – $ $ – Mortgage-backed securities – Obligations of states and political subdivisions – – Private placement and corporate bonds – – Other securities – – Total securities available for sale – Mortgage servicing rights – – Total $ $ – $ $ December 31, 2014 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Securities available for sale: U.S. government-sponsored agency securities $ $ – $ $ – Mortgage-backed securities – Obligations of states and political subdivisions – – Private placement and corporate bonds – – Other securities – – Total securities available for sale – Mortgage servicing rights – – Total $ $ – $ $
Assets Measured At Fair Value On Recurring Basis Using Significant Unobservable Inputs (Level 3)	For the three months ended September 30, 2015 For the nine months ended September 30, 2015 Balance, beginning of period $ $ Other comprehensive gain – Principal payments Balance, end of period $ $
Assets Measured At Fair Value On Non-Recurring Basis	September 30, 2015 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Impaired loans with allocated allowances $ $ – $ – $ Other real estate owned, net – – Total $ $ – $ – $ December 31, 2014 Quoted Prices in Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Impaired loans with allocated allowances $ $ – $ – $ Other real estate owned, net – – Total $ $ – $ – $
Carrying Amount And Estimated Fair Value Of Certain Financial Instruments	September 30, 2015 December 31, 2014 Carrying Amount Fair Value Carrying Amount Fair Value FINANCIAL ASSETS Cash and due from financial institutions $ $ $ $ Federal funds sold Securities held to maturity Securities available for sale Loans held for sale Loans, net Federal Home Loan Bank stock Mortgage servicing rights Other real estate owned, net Accrued interest receivable FINANCIAL LIABILITIES Deposits $ $ $ $ Federal Home Loan Bank advances Repurchase agreements Subordinated debentures Convertible promissory notes - - Accrued interest payable

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2015
Investments [Abstract]
Fair Value Of Securities Available For Sale And Held To Maturity And Related Unrealized Gains And Losses	September 30, 2015 Fair Value Gross Unrealized Gains Gross Unrealized Losses Securities Available for Sale: U.S. government-sponsored agency securities $ $ $ – Mortgage-backed securities Obligations of states and political subdivisions Private placement and corporate bonds – Other securities – – Total Securities Available for Sale $ $ $ Securities Held to Maturity: Mortgage-backed securities $ $ $ – Private placement and corporate bonds – Total Securities Held to Maturity $ $ $ – Total Investment Securities $ $ $ December 31, 2014 Fair Value Gross Unrealized Gains Gross Unrealized Losses Securities Available for Sale: U.S. government-sponsored agency securities $ $ — $ Mortgage-backed securities Obligations of states and political subdivisions Private placement and corporate bonds — Other securities — — Total Securities Available for Sale $ $ $ Securities Held to Maturity: Mortgage-backed securities $ $ $ — Private placement and corporate bonds — Total Securities Held to Maturity $ $ $ — Total Investment Securities $ $ $
Securities In Continuous Unrealized Loss Position Aggregated By Investment Category And Length Of Time	September 30, 2015 Less than 12 Months 12 Months or More Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale: Mortgage-backed securities $ $ $ $ $ $ Obligations of states and political subdivisions $ $ Private placement and corporate bonds — — Total temporarily impaired $ $ $ $ $ $ December 31, 2014 Less than 12 Months 12 Months or More Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available for Sale: U.S. government-sponsored agency securities $ – $ – $ $ $ $ Mortgage-backed securities Obligations of states and political subdivisions Total temporarily impaired $ $ $ $ $ $

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2015
Loans [Abstract]
Schedule Of Loans Held For Investment	September 30, 2015 December 31, 2014 Construction $ $ Real estate-Residential Real estate-Commercial Commercial-Syndicated Commercial-Other Consumer Tax exempt Gross loans Less: Deferred origination fees, net of costs Less: Allowance for loan losses Loans, net $ $
Allowance For Loan Losses And Recorded Investment In Loans	A breakdown of the allowance for loan losses and recorded investment in loans as of and for the nine months ended September 30, 2015 is as follows: Construction Real Estate-Residential Real Estate-Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Not Specifically Allocated Total Allowance for Loan Losses: Beginning balance $ $ $ $ $ $ $ – $ $ Charge-offs – – – – Recoveries – – – Provision – Ending balance $ $ $ $ $ $ $ – $ $ Loans: Ending balance $ $ $ $ $ $ $ $ – $ ALL – Recorded Investment $ $ $ $ $ $ $ $ $ Ending balance: Individually evaluated $ – $ $ $ – $ $ $ – $ – $ Collectively evaluated – Total $ $ $ $ $ $ $ $ – $ A breakdown of the allowance for loan losses and recorded investment in loans as of and for the year ended December 31, 2014 is as follows: Construction Real Estate- Residential Real Estate- Commercial Commercial- Syndicated Commercial- Other Consumer Tax Exempt Not Specifically Allocated Total Allowance for Loan Losses: Beginning balance $ $ $ $ $ $ $ — $ $ Charge-offs — — Recoveries — — — Provision — — Ending balance $ $ $ $ $ $ $ — $ $ Loans: Ending balance $ $ $ $ $ $ $ $ — $ ALL — Recorded Investment $ $ $ $ $ $ $ $ $ Ending Balance: Individually evaluated $ — $ $ $ — $ $ $ — $ — $ Collectively evaluated — Total $ $ $ $ $ $ $ $ — $
Summary Of Past Due Loans	September 30, 2015 30-89 Days Past Due (accruing) 90 Days or More Past Due or on Non-accrual Total Construction $ $ — $ Real estate – Residential Real estate – Commercial Commercial-Syndicated — — — Commercial-Other Consumer Tax exempt — — — Total $ $ $ December 31, 2014 30-89 Days Past Due (accruing) 90 Days or More Past Due or on Non-accrual Total Construction $ — $ — $ — Real estate – Residential Real estate – Commercial Commercial-Syndicated — — — Commercial-Other Consumer Tax exempt — — — Total $ $ $ 6,510
Breakdown Of Loans By Risk Grading	Below is a breakdown of loans by risk grading as of September 30, 2015: 0001-0005 0006A 0006B 0007 (1) Total Commercial-Syndicated $ $ — $ $ $ Commercial-Other Real estate – Commercial Construction — Real estate - Residential Consumer — — Tax exempt — — — Total $ $ $ $ Deferred origination fees, net of costs Total loans $ Percent of Total Loans 91.6% 4.6% 1.3% 2.5% 100.0% (1) Included in the 0007 risk grading are $6.8 million of loans that are evaluated but not considered impaired because, in the event of default, no loss is expected, therefore they are included in loans that are collectively evaluated for the general allowance for loan losses (“ALL”) allocation. BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) Below is a breakdown of loss by risk grading as of December 31, 2014: 0001-0005 0006A 0006B 0007 (2) Total Commercial-Syndicated $ $ $ — $ — $ Commercial-Other Real estate – Commercial Construction Real estate - Residential Consumer — — Tax exempt — — Total $ $ $ $ Deferred origination fees, net of costs Total loans $ Percent of Total Loans 90.2% 5.7% 1.2% 2.9% 100.0% (1) Included in the 0007 risk grading are $6.0 million of loans that are evaluated but not considered impaired because, in the event of default, no loss is expected, therefore they are included in loans that are collectively evaluated for the general ALL allocation.

Allowance For Loan Losses ("A28

Allowance For Loan Losses ("ALL") (Tables)	9 Months Ended
	Sep. 30, 2015
Allowance For Loan Losses ("ALL") [Abstract]
Schedule Of Information Regarding Impaired Loans	IMPAIRED LOANS AND ALLOCATED ALLOWANCE September 30, 2015 Construction Real Estate- Residential Real Estate - Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Not Specifically Allocated Totals With an allowance recorded: Recorded investment $ – $ $ $ – $ – $ $ – $ – $ Unpaid principal balance – – – – – Related Allowance – – – – – With no related allowance recorded: Recorded investment $ – $ $ $ – $ $ $ – $ – $ Unpaid principal balance – – – – Related Allowance – – – – – – – – – Total: Recorded investment $ – $ $ $ – $ $ $ – $ – $ Unpaid principal balance – – – – Related allowance – – – – – Average recorded investment during quarter $ – $ $ $ – $ $ $ – $ – $ Interest income recognized while impaired during the period $ – $ $ $ – $ $ – $ – $ – $ BAYLAKE CORP. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 (Dollar amounts in thousands) Information regarding impaired loans as of December 31, 2014 is as follows: IMPAIRED LOANS AND ALLOCATED ALLOWANCE December 31, 2014 Construction Real Estate- Residential Real Estate- Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Not Specifically Allocated Totals With an allowance recorded: Recorded investment $ — $ $ $ — $ — $ $ — $ — $ Unpaid principal balance — — — — Related allowance — — — — With no related allowance recorded: Recorded investment $ — $ $ $ — $ $ $ — $ — $ Unpaid principal balance — — — — Related allowance — — — — — — — — — Total: Recorded investment $ — $ $ $ — $ $ $ — $ — $ Unpaid principal balance — — — — Related allowance — — — — Average recorded investment during quarter $ $ $ $ — $ $ $ — $ — $ Interest income recognized while impaired during the period $ — $ $ $ — $ — $ — $ — $ — $
Schedule Of Nonperforming Loans	September 30, 2015 June 30, 2015 March 31, 2015 December 31, 2014 September 30, 2014 Nonaccrual loans $ $ $ $ $ Loans restructured in a troubled debt restructuring, nonaccrual - - Total nonperforming loans (“NPLs”) $ $ $ $ $ Restructured loans, accruing $ $ $ $ $

Other Real Estate Owned, Net (T

Other Real Estate Owned, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Other Real Estate Owned, Net [Abstract]
Summary Of Other Real Estate Owned	For the nine months ended September 30, 2015 2014 Beginning balance $ $ Transfer of net realizable value to other real estate owned Sale proceeds Net gain from disposal of other real estate owned Valuation allowance related to properties disposed Total other real estate owned Valuation allowance for losses Total other real estate owned, net $ $
Changes In Valuation Allowance For Losses On Total Other Real Estate Owned	For the nine months ended September 30, 2015 2014 Beginning balance $ $ Provision charged to operations Amounts related to properties disposed Balance at end of period $ $

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	9 Months Ended
	Sep. 30, 2015
Mortgage Servicing Rights [Abstract]
Schedule Of Changes In Carrying Value Of MSRs	For the three months ended September 30, 2015 For the nine months ended September 30, 2014 2015 2014 2015 2014 Balance at beginning of period $ $ $ $ Additions from loans sold with servicing retained Loan payments and payoffs Changes in valuation Fair value of MSRs at the end of period $ $ $ $

Troubled Debt Restructuring (Ta

Troubled Debt Restructuring (Tables)	9 Months Ended
	Sep. 30, 2015
Troubled Debt Restructuring [Abstract]
Summary Of Changes In TDRs	Changes in TDRs for the nine months ended September 30, 2015 are as follows: Construction Real Estate-Residential Real Estate-Commercial Commercial-Syndicated Commercial-Other Consumer Tax Exempt Total Accruing January 1, 2015 $ – $ – $ $ – $ $ – $ – $ Principal payments – – – – – – Charge-offs – – – – – – – – Advances – – – – – – New restructured – – – – – Transfers out of TDRs – – – – – Transfers to nonaccrual – – – – – September 30, 2015 $ – $ $ $ – $ – $ – $ – $ Nonaccrual January 1, 2015 $ – $ – $ – $ – $ – $ – $ – $ – Principal payments – – – – – – Charge-offs – – – – – – – – Advances – – – – – – – – New restructured – – – – – – – – Transfers to other real estate owned – – – – – – – – Transfers from accruing – – – – – September 30, 2015 $ – $ – $ $ – $ – $ $ – $ Totals January 1, 2015 $ – $ – $ $ – $ $ – $ – $ Principal payments – – – – – Charge-offs – – – – – – – – Advances – – – – – – New restructured – – – – – Transfers out of TDRs – – – – – Transfers to other real estate owned – – – – – – – – September 30, 2015 $ – $ $ $ – $ – $ $ – $
Summary Of Troubled Debt Restructurings	September 30, 2015 December 31, 2014 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Construction — $ — — $ — Real estate – Residential — — Real estate – Commercial Commercial-Syndicated — — — — Commercial-Other — — Consumer — — Tax exempt — — — — Total $ $
Summary Of Troubled Debt Restructurings By Restructure Type	Accruing Nonaccruing Total Payment schedule changes $ $ $ Interest rate reduction – Total $ $ $

Commitments And Contingencies (

Commitments And Contingencies (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies [Abstract]
Summary Of Off-Balance Sheet Commitments	September 30, 2015 December 31, 2014 Commitments to fund unused home equity line loans $ $ Commitments to fund 1-4 family loans Commitments to fund residential real estate construction loans Commitments unused on commercial lines of credit loans Commitments unused on consumer lines of credit loans Total commitments to extend credit $ $ Financial standby letters of credit $ $

Earnings Per Share (Details)

Earnings Per Share (Details) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Dec. 31, 2014USD ($)	Dec. 31, 2010USD ($)	Dec. 31, 2009USD ($)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income available to common shareholders | $		$ 2,291	$ 2,457	$ 6,880	$ 6,681
Plus: Income impact of assumed conversions: Interest on 10% convertible debentures, net of income tax | $			72	16	347
Income available to common stockholders plus assumed conversions | $		$ 2,291	$ 2,529	$ 6,896	$ 7,028
Weighted average number of common shares outstanding-basic		9,320,255	8,611,631	9,267,250	8,101,490
Dilutive effect of stock options	[1]	47,775	45,427	48,407	44,379
Dilutive effect of restricted stock units	[2]	24,427	32,238	26,720	35,977
Dilutive effect of convertible promissory notes	[3]		875,000	70,879	1,446,465
Dilutive potential common shares		72,202	952,665	146,006	1,526,821
Adjusted weighted-average shares		9,392,457	9,564,296	9,413,256	9,628,311
Basic Earnings Per Share | $ / shares		$ 0.25	$ 0.29	$ 0.74	$ 0.82
Diluted Earnings Per Share | $ / shares		$ 0.24	$ 0.26	$ 0.73	$ 0.73
Convertible promissory notes | $						$ 1,650
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of diluted earnings per share		114,197	61,469	114,197	61,469
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of diluted earnings per share		0	0	0	14,416
10% Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of convertible promissory notes					1,875,000
Convertible promissory notes interest rate		10.00%		10.00%
Convertible promissory notes | $		$ 0	$ 4,400	$ 0	$ 4,400		$ 9,500	$ 9,500
Conversion ratio of principal to shares				1
Conversion price per share | $ / shares		$ 5		$ 5
Maximum percentage of original principal amount convertible prior to conversion date				100.00%
Convertible Notes conversion date				Oct. 1, 2014
Percentage of original principal amounts		0.5		0.5
Convertible promissory notes maturity date				Jun. 30, 2017
[1]	For the three and nine months ended September 30, 2015 and 2014, respectively, there were 114,197 and 61,469 outstanding stock options that were not included in the computation of diluted earnings per share because they were considered anti-dilutive.
[2]	For the three months ended September 30, 2015 and 2014, respectively, there were no outstanding restricted stock units that were not included in the computation of diluted earnings per share because they were considered anti-dilutive.
[3]	At September 30, 2015, the Company had no outstanding convertible notes (the "Convertible Notes"). At September 30, 2014, the Company had $4.4 million of the Convertible Notes outstanding. The Convertible Notes were convertible into shares of common stock of the Company at a conversion ratio of one share of common stock for each $5.00 in aggregate principal amount held on the record date of the conversion subject to certain adjustments as described in the Convertible Notes (the "Conversion Ratio"). Prior to the quarterly interest date preceding the fifth anniversary of issuance of the Convertible Notes each holder of the Convertible Notes could convert up to 100% (at the discretion of the holder) of the original principal amount into shares of common stock at the Conversion Ratio. On October 1, 2014, one-half of the original principal amounts of the Convertible Notes were mandatorily convertible at the Conversion Ratio if voluntary conversion had not yet occurred. The principal amount of any Convertible Note that had not been converted would be payable at maturity on June 30, 2017. At September 30, 2014, the entire 1,875,000 of common shares issuable upon conversion of remaining outstanding Convertible Notes are included in the computation of diluted earnings per share since the average market price per share for the three and nine months ended September 30, 2014 exceeded the conversion price of $5.00 per share. On April 1, 2015, all of the remaining outstanding debentures were converted to shares of common stock under the provisions for voluntary conversion.

Fair Value (Assets Measured At

Fair Value (Assets Measured At Fair Value On Recurring Basis) (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)security	Dec. 31, 2014USD ($)security	Jun. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Dec. 31, 2013USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Number of available for sale securities measured using Level 3 inputs | security	1	1
Total securities available for sale	$ 158,121	$ 182,912
Mortgage servicing rights	875	841	$ 872	$ 887	$ 864	$ 967
Total	158,996	183,753
U.S. Government-Sponsored Agency Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	2,269	2,747
Mortgage-Backed Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	90,710	115,714
Obligations Of States And Political Subdivisions [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	59,728	59,002
Private Placement And Corporate Bonds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	3,509	3,544
Other Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	$ 1,905	$ 1,905
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale
Mortgage servicing rights
Total
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] | U.S. Government-Sponsored Agency Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] | Mortgage-Backed Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] | Obligations Of States And Political Subdivisions [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] | Private Placement And Corporate Bonds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] | Other Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	$ 158,017	$ 182,658
Mortgage servicing rights	875	841
Total	158,892	183,499
Significant Other Observable Inputs (Level 2) [Member] | U.S. Government-Sponsored Agency Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	2,269	2,747
Significant Other Observable Inputs (Level 2) [Member] | Mortgage-Backed Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	90,606	115,460
Significant Other Observable Inputs (Level 2) [Member] | Obligations Of States And Political Subdivisions [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	59,728	59,002
Significant Other Observable Inputs (Level 2) [Member] | Private Placement And Corporate Bonds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	3,509	3,544
Significant Other Observable Inputs (Level 2) [Member] | Other Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	1,905	1,905
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	104	254
Total	104	254
Significant Unobservable Inputs (Level 3) [Member] | Mortgage-Backed Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total securities available for sale	$ 104	$ 254

Fair Value (Assets Measured A35

Fair Value (Assets Measured At Fair Value On Recurring Basis Using Significant Unobservable Inputs (Level 3)) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Fair Value [Abstract]
Balance, beginning of period	$ 151	$ 254
Other comprehensive gain		5
Principal payments	(47)	(155)
Balance, end of period	$ 104	$ 104

Fair Value (Assets Measured A36

Fair Value (Assets Measured At Fair Value On Non-Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans with allocated allowances	$ 1,139	$ 1,451
Other real estate owned, net	3,977	4,266
Total	$ 5,116	$ 5,717
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans with allocated allowances
Other real estate owned, net
Total
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans with allocated allowances
Other real estate owned, net
Total
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans with allocated allowances	$ 1,139	$ 1,451
Other real estate owned, net	3,977	4,266
Total	$ 5,116	$ 5,717

Fair Value (Carrying Amount And

Fair Value (Carrying Amount And Estimated Fair Value Of Certain Financial Instruments) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities held to maturity	$ 26,603		$ 26,181
Securities available for sale	158,121		182,912
Mortgage servicing rights	875	$ 872	841	$ 887	$ 864	$ 967
Other real estate owned, net	3,977		4,266	$ 4,987
Accrued interest receivable	2,830		2,559
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash	75,634		60,189
Federal funds sold	663		1,176
Securities held to maturity	25,519		25,612
Securities available for sale	158,121		182,912
Loans held for sale	175		1,290
Loans, net	685,131		672,306
Federal Home Loan Bank stock	4,238		4,238
Mortgage servicing rights	875		841
Other real estate owned, net	3,977		4,266
Accrued interest receivable	2,830		2,559
Deposits	799,848		765,542
Federal Home Loan Bank advances	41,610		60,455
Repurchase agreements	48,076		64,869
Subordinated debentures	16,100		16,100
Convertible promissory notes			1,650
Accrued interest payable	292		283
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash	75,634		60,189
Federal funds sold	663		1,176
Securities held to maturity	26,603		26,181
Securities available for sale	158,121		182,912
Loans held for sale	179		1,314
Loans, net	686,637		675,481
Federal Home Loan Bank stock	4,238		4,238
Mortgage servicing rights	875		841
Other real estate owned, net	3,977		4,266
Accrued interest receivable	2,830		2,559
Deposits	799,824		765,370
Federal Home Loan Bank advances	42,255		60,475
Repurchase agreements	48,076		64,869
Subordinated debentures	16,100		16,100
Convertible promissory notes			1,642
Accrued interest payable	$ 292		$ 283

Investments (Narrative) (Detail

Investments (Narrative) (Details)	9 Months Ended
	Sep. 30, 2015USD ($)security	Dec. 31, 2014USD ($)security
Schedule of Available-for-sale Securities [Line Items]
Total investment securities outstanding	$ 184,724,000	$ 209,093,000
HTM portfolio unrealized losses	0	0
Investment securities other-than-temporary impairment	0
Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investment securities outstanding	$ 112,100,000	$ 136,800,000
Percentage of investment securities portfolios	60.70%	65.40%
Number of investment securities | security	8	13
Obligations Of States And Political Subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Number of investment securities | security	3	10
Private Placement And Corporate Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Number of investment securities | security	0
U.S. Government-Sponsored Agency Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Number of investment securities | security		1
Issued By GNMA [Member] | Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investment securities outstanding	$ 5,400,000
Percentage of investment securities portfolios	4.80%
Issued By FNMA, FHLB Or FHLMC [Member] | Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investment securities outstanding	$ 102,300,000
Percentage of investment securities portfolios	91.30%
Non-Agency [Member] | Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investment securities outstanding	$ 4,400,000
Percentage of investment securities portfolios	3.90%

Investments (Fair Value Of Secu

Investments (Fair Value Of Securities Available For Sale And Held To Maturity And Related Unrealized Gains And Losses) (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Total Securities Available for Sale, Fair Value	$ 158,121,000	$ 182,912,000
Total Securities Available for Sale, Gross Unrealized Gains	3,923,000	4,543,000
Total Securities Available for Sale, Gross Unrealized Losses	(388,000)	(701,000)
Total Securities Held to Maturity, Fair Value	26,603,000	26,181,000
Total Securities Held to Maturity, Gross Unrealized Gains	1,084,000	569,000
Total Securities Held to Maturity, Gross Unrealized Losses	0	0
Total Investment Securities	184,724,000	209,093,000
Total Investment Securities, Gross Unrealized Gains	5,007,000	5,112,000
Total Investment Securities, Gross Unrealized Losses	(388,000)	(701,000)
U.S. Government-Sponsored Agency Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total Securities Available for Sale, Fair Value	2,269,000	2,747,000
Total Securities Available for Sale, Gross Unrealized Gains	44,000
Total Securities Available for Sale, Gross Unrealized Losses		(4,000)
Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total Securities Available for Sale, Fair Value	90,710,000	115,714,000
Total Securities Available for Sale, Gross Unrealized Gains	2,172,000	2,492,000
Total Securities Available for Sale, Gross Unrealized Losses	(343,000)	(640,000)
Total Securities Held to Maturity, Fair Value	21,428,000	21,131,000
Total Securities Held to Maturity, Gross Unrealized Gains	909,000	519,000
Total Investment Securities	112,100,000	136,800,000
Obligations Of States And Political Subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Total Securities Available for Sale, Fair Value	59,728,000	59,002,000
Total Securities Available for Sale, Gross Unrealized Gains	1,707,000	2,027,000
Total Securities Available for Sale, Gross Unrealized Losses	(35,000)	(57,000)
Private Placement And Corporate Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Total Securities Available for Sale, Fair Value	3,509,000	3,544,000
Total Securities Available for Sale, Gross Unrealized Gains		24,000
Total Securities Available for Sale, Gross Unrealized Losses	(10,000)
Total Securities Held to Maturity, Fair Value	5,175,000	5,050,000
Total Securities Held to Maturity, Gross Unrealized Gains	175,000	50,000
Other Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total Securities Available for Sale, Fair Value	$ 1,905,000	$ 1,905,000

Investments (Securities In Cont

Investments (Securities In Continuous Unrealized Loss Position Aggregated By Investment Category And Length Of Time) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 13,236	$ 3,546
Less than 12 Months, Unrealized Loss	(44)	(10)
12 Months or More, Fair Value	15,938	35,898
12 Months or More, Unrealized Loss	(344)	(691)
Total Fair Value	29,174	39,444
Total Unrealized Loss	(388)	(701)
U.S. Government-Sponsored Agency Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
12 Months or More, Fair Value		2,747
12 Months or More, Unrealized Loss		(4)
Total Fair Value		2,747
Total Unrealized Loss		(4)
Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	4,661	2,689
Less than 12 Months, Unrealized Loss	(10)	(6)
12 Months or More, Fair Value	14,875	30,216
12 Months or More, Unrealized Loss	(333)	(634)
Total Fair Value	19,536	32,905
Total Unrealized Loss	(343)	(640)
Obligations Of States And Political Subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	5,066	857
Less than 12 Months, Unrealized Loss	(24)	(4)
12 Months or More, Fair Value	1,063	2,935
12 Months or More, Unrealized Loss	(11)	(53)
Total Fair Value	6,129	3,792
Total Unrealized Loss	(35)	$ (57)
Private Placement And Corporate Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	3,509
Less than 12 Months, Unrealized Loss	(10)
Total Fair Value	3,509
Total Unrealized Loss	$ (10)

Loans (Schedule Of Loans Held F

Loans (Schedule Of Loans Held For Investment) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	$ 692,153	$ 679,858
Less: Deferred origination fees, net of costs	(512)	(501)
Less: Allowance for loan losses	(6,510)	(7,051)	$ (7,658)
Loans, net	685,131	672,306
Loans pledged as collateral for borrowings from the FHLB	144,900	142,000
Real Estate - Residential [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	153,895	152,091
Less: Allowance for loan losses	(412)	(779)	(1,373)
Loans, net	153,483	151,312
Real Estate - Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	316,679	304,446
Less: Allowance for loan losses	(2,404)	(3,282)	(4,431)
Loans, net	313,763	300,663
Commercial - Syndicated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	66,225	65,429
Less: Allowance for loan losses	(1,126)	(1,047)	(218)
Loans, net	65,099	64,382
Commercial - Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	93,666	88,045
Less: Allowance for loan losses	(635)	(1,082)	(445)
Loans, net	93,031	86,963
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	5,672	6,075
Less: Allowance for loan losses	(51)	(54)	(64)
Loans, net	5,621	6,021
Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	34,885	40,808
Less: Allowance for loan losses	(143)	(252)	$ (372)
Loans, net	34,742	40,556
Tax Exempt [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	21,131	22,964
Loans, net	$ 21,131	$ 22,964

Loans (Allowance For Loan Losse

Loans (Allowance For Loan Losses And Recorded Investment In Loans) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	$ 7,051	$ 7,658
Allowance for Loan Losses: Charge-offs	(1,162)	(1,283)
Allowance for Loan Losses: Recoveries	421	676
Allowance for Loan Losses: Provision	200
Allowance for Loan Losses: Ending balance	6,510	7,051
Loans: Ending balance			$ 691,641	$ 679,357
Loans: ALL	(7,051)	(7,658)	(6,510)	(7,051)
Loans, net			685,131	672,306
Ending balance: Individually evaluated			10,201	13,811
Ending balance: Collectively evaluated			681,440	665,546
Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	252	372
Allowance for Loan Losses: Charge-offs		(162)
Allowance for Loan Losses: Recoveries	15	56
Allowance for Loan Losses: Provision	(124)	(14)
Allowance for Loan Losses: Ending balance	143	252
Loans: Ending balance			34,885	40,808
Loans: ALL	(252)	(372)	(143)	(252)
Loans, net			34,742	40,556
Ending balance: Collectively evaluated			34,885	40,808
Tax Exempt [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans: Ending balance			21,131	22,964
Loans, net			21,131	22,964
Ending balance: Collectively evaluated			21,131	22,964
Real Estate - Residential [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	779	1,373
Allowance for Loan Losses: Charge-offs	(90)	(88)
Allowance for Loan Losses: Recoveries	14	126
Allowance for Loan Losses: Provision	(291)	(632)
Allowance for Loan Losses: Ending balance	412	779
Loans: Ending balance			153,895	152,091
Loans: ALL	(779)	(1,373)	(412)	(779)
Loans, net			153,483	151,312
Ending balance: Individually evaluated			622	849
Ending balance: Collectively evaluated			153,273	151,242
Real Estate - Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	3,282	4,431
Allowance for Loan Losses: Charge-offs	(391)	(656)
Allowance for Loan Losses: Recoveries	245	439
Allowance for Loan Losses: Provision	(732)	(932)
Allowance for Loan Losses: Ending balance	2,404	3,282
Loans: Ending balance			316,167	303,945
Loans: ALL	(3,282)	(4,431)	(2,404)	(3,282)
Loans, net			313,763	300,663
Ending balance: Individually evaluated			9,343	12,101
Ending balance: Collectively evaluated			306,824	291,844
Commercial - Syndicated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	1,047	218
Allowance for Loan Losses: Charge-offs		(178)
Allowance for Loan Losses: Provision	79	1,007
Allowance for Loan Losses: Ending balance	1,126	1,047
Loans: Ending balance			66,225	65,429
Loans: ALL	(1,047)	(218)	(1,126)	(1,047)
Loans, net			65,099	64,382
Ending balance: Collectively evaluated			66,225	65,429
Commercial - Other [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	1,082	445
Allowance for Loan Losses: Charge-offs	(645)	(116)
Allowance for Loan Losses: Recoveries	138	37
Allowance for Loan Losses: Provision	60	716
Allowance for Loan Losses: Ending balance	635	1,082
Loans: Ending balance			93,666	88,045
Loans: ALL	(1,082)	(445)	(635)	(1,082)
Loans, net			93,031	86,963
Ending balance: Individually evaluated			181	848
Ending balance: Collectively evaluated			93,485	87,197
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	54	64
Allowance for Loan Losses: Charge-offs	(36)	(83)
Allowance for Loan Losses: Recoveries	9	18
Allowance for Loan Losses: Provision	24	55
Allowance for Loan Losses: Ending balance	51	54
Loans: Ending balance			5,672	6,075
Loans: ALL	(54)	(64)	(51)	(54)
Loans, net			5,621	6,021
Ending balance: Individually evaluated			55	13
Ending balance: Collectively evaluated			5,617	6,062
Not Specifically Allocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses: Beginning balance	555	755
Allowance for Loan Losses: Provision	1,184	(200)
Allowance for Loan Losses: Ending balance	1,739	555
Loans: ALL	$ (555)	$ (755)	(1,739)	(555)
Loans, net			$ (1,739)	$ (555)

Loans (Summary Of Past Due Loan

Loans (Summary Of Past Due Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 5,224	$ 6,510
30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	1,601	1,355
90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	3,623	$ 5,155
Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	87
Construction [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 87
Tax Exempt [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total
Tax Exempt [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total
Tax Exempt [Member] | 90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total
Real Estate - Residential [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 1,160	$ 1,162
Real Estate - Residential [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	639	313
Real Estate - Residential [Member] | 90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	521	849
Real Estate - Commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	3,712	4,457
Real Estate - Commercial [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	846	996
Real Estate - Commercial [Member] | 90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 2,866	$ 3,461
Commercial - Syndicated [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total
Commercial - Syndicated [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total
Commercial - Syndicated [Member] | 90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total
Commercial - Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 182	$ 843
Commercial - Other [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	1	11
Commercial - Other [Member] | 90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	181	832
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	83	48
Consumer [Member] | 30 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	28	35
Consumer [Member] | 90 Days Or More Past Due Or On Non-Accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 55	$ 13

Loans (Breakdown Of Loans By Ri

Loans (Breakdown Of Loans By Risk Grading) (Details) $ in Thousands		9 Months Ended
		Sep. 30, 2015USD ($)item		Dec. 31, 2014USD ($)
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		$ 511,455		$ 498,728
Gross loans		692,153		679,858
Deferred origination fees, net of costs		(512)		(501)
Loans: Ending balance		$ 691,641		$ 679,357
Percent of Total Loans		100.00%		100.00%
Collateral moved to other real estate		$ 1,400
0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		456,480		$ 436,614
Gross loans		$ 634,408		$ 613,505
Percent of Total Loans		91.60%		90.20%
0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		$ 30,472		$ 36,236
Gross loans		$ 31,851		$ 38,505
Percent of Total Loans		4.60%		5.70%
Increase (decrease) in loan balances		$ (6,700)
Underlying collateral sold		3,500
Proceeds applied to loan		3,400
Payments and payoffs		$ 5,300
Number of loan relationships | item		1
Charged off		$ 100
0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		8,742		$ 7,655
Gross loans		$ 8,942		$ 8,069
Percent of Total Loans		1.30%		1.20%
Increase (decrease) in loan balances		$ 900
0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		15,761	[1]	$ 18,223	[2]
Gross loans		$ 16,952	[1]	$ 19,779	[2]
Percent of Total Loans		2.50%		2.90%
Increase (decrease) in loan balances		$ (2,800)
Payments and payoffs		3,600
Charged off		1,300
Collateral moved to other real estate		300
0007 Rated Loans Not Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans: Ending balance		6,800		$ 6,000
Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		34,885		40,808
Gross loans		34,885		40,808
Loans: Ending balance		34,885		40,808
Construction [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		33,529		38,679
Construction [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		1,169		1,153
Construction [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans				783
Construction [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		187	[1]	193	[2]
Tax Exempt [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		21,131		22,964
Gross loans		21,131		22,964
Loans: Ending balance		21,131		22,964
Tax Exempt [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		21,131		21,994
Tax Exempt [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans				970
Downgraded To Risk Category 0006B [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		(6,600)
Syndicated loan		4,400
Upgraded To Risk Categories 0001-0005 [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		(1,000)
Upgraded To Risk Categories 0001-0005 [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		(800)
Upgraded From Risk Categories 0006B and 0007 [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		3,800
Downgraded From Risk Categories 0001-0005 [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		5,900
Upgraded To Risk Categories 0006A And 0001-0005 [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		(4,200)
Downgraded From Risk Category 0006A [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		6,600
Upgraded From Risk Category 0007 [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		200
Downgraded From Risk Categories 0001-0005 And 0006A [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Increase (decrease) in loan balances		3,200
Commercial - Syndicated [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		66,225		65,429
Gross loans		66,225		65,429
Loans: Ending balance		66,225		65,429
Commercial - Syndicated [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		59,389		60,694
Commercial - Syndicated [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans				4,735
Commercial - Syndicated [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		4,016
Commercial - Syndicated [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans	[1]	2,820
Commercial - Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		93,666		88,045
Gross loans		93,666		88,045
Loans: Ending balance		93,666		88,045
Commercial - Other [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		89,110		81,530
Commercial - Other [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		2,889		4,224
Commercial - Other [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		1,232		1,240
Commercial - Other [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		435	[1]	1,051	[2]
Real Estate - Commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		316,679		304,446
Gross loans		316,679		304,446
Loans: Ending balance		316,167		303,945
Real Estate - Commercial [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		274,452		255,711
Real Estate - Commercial [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		26,414		26,124
Real Estate - Commercial [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		3,494		5,632
Real Estate - Commercial [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross commercial loans		12,319	[1]	16,979	[2]
Real Estate - Residential [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		153,895		152,091
Gross loans		153,895		152,091
Loans: Ending balance		153,895		152,091
Real Estate - Residential [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		151,180		148,835
Real Estate - Residential [Member] | 0006A [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		1,379		1,299
Real Estate - Residential [Member] | 0006B [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		200		414
Real Estate - Residential [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		1,136	[1]	1,543	[2]
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		5,672		6,075
Gross loans		5,672		6,075
Loans: Ending balance		5,672		6,075
Consumer [Member] | 0001-0005 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		5,617		6,062
Consumer [Member] | 0007 [Member]
Financing Receivable, Recorded Investment [Line Items]
Gross consumer loans		$ 55	[1]	$ 13	[2]
[1]	Included in the 0007 risk grading are $6.8 million of loans that are evaluated but not considered impaired because, in the event of default, no loss is expected, therefore they are included in loans that are collectively evaluated for the general allowance for loan losses ("ALL") allocation.
[2]	Included in the 0007 risk grading are $6.0 million of loans that are evaluated but not considered impaired because, in the event of default, no loss is expected, therefore they are included in loans that are collectively evaluated for the general ALL allocation.

Allowance For Loan Losses ("A45

Allowance For Loan Losses ("ALL") (Schedule Of Information Regarding Impaired Loans) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment	$ 1,139	$ 1,451
With an allowance recorded: Unpaid principal balance	1,359	2,812
With an allowance recorded: Related Allowance	220	1,361
With no related allowance recorded: Recorded investment	8,842	10,999
With no related allowance recorded: Unpaid principal balance	8,842	10,999
Total: Recorded investment	9,981	12,450
Total: Unpaid principal balance	10,201	13,811
Average recorded investment during quarter	10,621	14,202
Interest income recognized while impaired during the period	77	356
Construction [Member]
Financing Receivable, Impaired [Line Items]
Average recorded investment during quarter		$ 408
Tax Exempt [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment
With an allowance recorded: Unpaid principal balance
With an allowance recorded: Related Allowance
With no related allowance recorded: Recorded investment
With no related allowance recorded: Unpaid principal balance
Total: Recorded investment
Total: Unpaid principal balance
Average recorded investment during quarter
Interest income recognized while impaired during the period
Real Estate - Residential [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment	36	$ 83
With an allowance recorded: Unpaid principal balance	43	168
With an allowance recorded: Related Allowance	7	85
With no related allowance recorded: Recorded investment	579	681
With no related allowance recorded: Unpaid principal balance	579	681
Total: Recorded investment	615	764
Total: Unpaid principal balance	622	849
Average recorded investment during quarter	803	532
Interest income recognized while impaired during the period	2	5
Real Estate - Commercial [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment	1,055	1,367
With an allowance recorded: Unpaid principal balance	1,264	2,008
With an allowance recorded: Related Allowance	209	641
With no related allowance recorded: Recorded investment	8,079	10,093
With no related allowance recorded: Unpaid principal balance	8,079	10,093
Total: Recorded investment	9,134	11,460
Total: Unpaid principal balance	9,343	12,101
Average recorded investment during quarter	9,498	13,031
Interest income recognized while impaired during the period	71	$ 351
Commercial - Syndicated [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment
With an allowance recorded: Unpaid principal balance
With an allowance recorded: Related Allowance
With no related allowance recorded: Recorded investment
With no related allowance recorded: Unpaid principal balance
Total: Recorded investment
Total: Unpaid principal balance
Average recorded investment during quarter
Interest income recognized while impaired during the period
Commercial - Other [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Unpaid principal balance		$ 634
With an allowance recorded: Related Allowance		634
With no related allowance recorded: Recorded investment	181	214
With no related allowance recorded: Unpaid principal balance	181	214
Total: Recorded investment	181	214
Total: Unpaid principal balance	181	848
Average recorded investment during quarter	256	228
Interest income recognized while impaired during the period	4
Consumer [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment	48	1
With an allowance recorded: Unpaid principal balance	52	2
With an allowance recorded: Related Allowance	4	1
With no related allowance recorded: Recorded investment	3	11
With no related allowance recorded: Unpaid principal balance	3	11
Total: Recorded investment	51	12
Total: Unpaid principal balance	55	13
Average recorded investment during quarter	$ 64	$ 3
Not Specifically Allocated [Member]
Financing Receivable, Impaired [Line Items]
With an allowance recorded: Recorded investment
With an allowance recorded: Unpaid principal balance
With an allowance recorded: Related Allowance
With no related allowance recorded: Recorded investment
With no related allowance recorded: Unpaid principal balance
Total: Recorded investment
Total: Unpaid principal balance
Average recorded investment during quarter
Interest income recognized while impaired during the period

Allowance For Loan Losses ("A46

Allowance For Loan Losses ("ALL") (Schedule Of Nonperforming Loans) (Details) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)loan	Jun. 30, 2015USD ($)loan	Sep. 30, 2015USD ($)contract	Dec. 31, 2014USD ($)loan	Mar. 31, 2015USD ($)	Sep. 30, 2014USD ($)
Financing Receivable, Modifications [Line Items]
Restructured loans	$ 6,849		$ 6,849	$ 8,656
Nonaccrual loan balances charged off			$ 1,162	$ 1,283
Number of loans restructured	1		9	10
Loans restructured	$ 100
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans	3,352	$ 4,708	$ 3,352	$ 5,155	$ 5,731	$ 5,647
Restructured loans	271	62	271			256
Total nonperforming loans ("NPLs")	3,623	4,770	3,623	$ 5,155	5,731	5,903
Additional loan balances became nonaccrual	$ 300
Payments received		300
Nonaccrual loan balances charged off		600
Loans transferred to other real estate owned		$ 300
Number of loans transferred | loan	1	1
Loans restructured	$ 200	$ 100
Accruing [Member]
Financing Receivable, Modifications [Line Items]
Restructured loans	6,578	6,816	$ 6,578	$ 8,656	$ 6,907	$ 8,656
Single Loan [Member]
Financing Receivable, Modifications [Line Items]
Additional loan balances became nonaccrual	$ 200
Nonaccrual Loans Brought Current [Member]
Financing Receivable, Modifications [Line Items]
Loans removed from nonaccrual status		$ 200

Other Real Estate Owned, Net (S

Other Real Estate Owned, Net (Summary Of Other Real Estate Owned) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Other Real Estate [Line Items]
Beginning balance	$ 5,093	$ 8,566
Transfer of net realizable value to other real estate owned	372	586
Sale proceeds	(539)	(1,437)
Net gain from disposal of other real estate owned	32	48
Valuation allowance related to properties disposed	(177)	(1,179)
Total other real estate owned	4,781	6,584
Valuation allowance for losses	(804)	(1,597)	$ (827)	$ (2,268)
Total other real estate owned, net	3,977	$ 4,987	4,266
Loans in process of foreclosure	300		300
Consumer mortgage properties held as other real estate owned	1,400
FHLMC Insured Loans [Member]
Other Real Estate [Line Items]
Loans in process of foreclosure	$ 200		$ 300

Other Real Estate Owned, Net (C

Other Real Estate Owned, Net (Changes In Valuation Allowance For Losses On Other Real Estate Owned) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Other Real Estate Owned, Net [Abstract]
Beginning balance	$ 827	$ 2,268
Provision charged to operations	154	508
Amounts related to properties disposed	(177)	(1,179)
Balance at end of period	$ 804	$ 1,597

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Deferred income tax asset valuation allowance	$ 0	$ 0

Equity Investment (Details)

Equity Investment (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2015
UFS, Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in subsidiary				99.20%
Number of ownership shares held in UFS				500
Carrying value of investment in UFS			$ 4,600	$ 4,900
Book value per share of common stock in UFS			$ 9,279	$ 9,903
UFS, LLC Owned By Bank [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in affiliate				49.80%
Other Shareholder Of UFS, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in affiliate				49.80%
Payment to related party shareholder for reimbursement for tax obligations resulting from restructuring transaction	$ 200	$ 100	$ 700
UFS, Inc. [Member] | UFS, LLC Owned By UFS, Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in subsidiary				50.20%

Mortgage Servicing Rights (Sche

Mortgage Servicing Rights (Schedule Of Changes In Carrying Value Of MSRs) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Mortgage Servicing Rights [Abstract]
Balance at beginning of period	$ 872	$ 864	$ 841	$ 967
Additions from loans sold with servicing retained	28	20	82	51
Loan payments and payoffs	(22)	(19)	(65)	(64)
Changes in valuation	(3)	22	17	(67)
Fair value of MSRs at the end of period	875	887	875	887
Unpaid principal balance of loans serviced for others	$ 123,600	$ 123,200	$ 123,600	$ 123,200

Promissory Notes (Details)

Promissory Notes (Details) $ / shares in Units, $ in Thousands	Apr. 01, 2015USD ($)shares	Oct. 01, 2014USD ($)shares	Mar. 31, 2015USD ($)shares	Sep. 30, 2015USD ($)$ / shares	Dec. 31, 2014USD ($)shares	Sep. 30, 2014USD ($)	Dec. 31, 2010USD ($)	Dec. 31, 2009USD ($)
Debt Instrument [Line Items]
Convertible Notes outstanding					$ 1,650
10% Convertible Notes [Member]
Debt Instrument [Line Items]
Convertible Notes interest rate				10.00%
Convertible Notes due date				Jun. 30, 2017
Convertible Notes outstanding				$ 0		$ 4,400	$ 9,500	$ 9,500
Conversion ratio of principal to shares				1
Conversion price per share | $ / shares				$ 5
Maximum percentage of original principal amount convertible prior to conversion date				100.00%
Convertible Notes conversion date				Oct. 1, 2014
Percentage of original principal amounts				0.5
Convertible Notes converted			$ 600	$ 0	$ 6,100
Common shares converted from Convertible Notes | shares			115,000		1,220,000
Mandatory Conversion [Member] | 10% Convertible Notes [Member]
Debt Instrument [Line Items]
Convertible Notes converted		$ 1,700
Common shares converted from Convertible Notes | shares		330,000
Voluntary Conversion [Member] | 10% Convertible Notes [Member]
Debt Instrument [Line Items]
Convertible Notes converted	$ 1,100
Common shares converted from Convertible Notes | shares	215,000

Troubled Debt Restructuring (Na

Troubled Debt Restructuring (Narrative) (Details) $ in Millions	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)loan	Jun. 30, 2015USD ($)loan	Sep. 30, 2015USD ($)contract	Dec. 31, 2014loan
Financing Receivable, Modifications [Line Items]
Number of loans restructured	1		9	10
Loans restructured	$ 0.1
Loans removed from restructured status			$ 1.8
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Number of loans transferred | loan	1	1
Loans restructured	$ 0.2	$ 0.1

Troubled Debt Restructuring (Su

Troubled Debt Restructuring (Summary Of Changes In TDRs) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Financing Receivable, Modifications [Line Items]
January 1, 2015	$ 8,656
Principal payments	$ (162)
Charge-offs
Advances	$ 2
New restructured	161
Transfers out of TDRs	$ (1,808)
Transfers to other real estate owned
September 30, 2015	$ 6,849
Construction [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments
Charge-offs
Advances
New restructured
Transfers out of TDRs
Transfers to other real estate owned
September 30, 2015
Tax Exempt [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Charge-offs
Transfers to other real estate owned
September 30, 2015
Accruing [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015	$ 8,656
Principal payments	$ (152)
Charge-offs
Advances	$ 2
New restructured	161
Transfers out of TDRs	(1,808)
Transfers to nonaccrual	(281)
September 30, 2015	$ 6,578
Accruing [Member] | Construction [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments
Charge-offs
Advances
New restructured
Transfers out of TDRs
Transfers to nonaccrual
September 30, 2015
Accruing [Member] | Tax Exempt [Member]
Financing Receivable, Modifications [Line Items]
Charge-offs
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments	$ (10)
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Transfers from accruing	$ 281
September 30, 2015	$ 271
Nonaccrual [Member] | Construction [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Transfers from accruing
September 30, 2015
Nonaccrual [Member] | Tax Exempt [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Real Estate - Residential [Member]
Financing Receivable, Modifications [Line Items]
Charge-offs
Advances	$ 2
New restructured	$ 99
Transfers to other real estate owned
September 30, 2015	$ 101
Real Estate - Residential [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
Charge-offs
Advances	$ 2
New restructured	99
September 30, 2015	$ 101
Real Estate - Residential [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Real Estate - Commercial [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015	$ 8,640
Principal payments	$ (152)
Charge-offs
Transfers out of TDRs	$ (1,792)
Transfers to other real estate owned
September 30, 2015	$ 6,696
Real Estate - Commercial [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015	8,640
Principal payments	$ (152)
Charge-offs
Transfers out of TDRs	$ (1,792)
Transfers to nonaccrual	(219)
September 30, 2015	$ 6,477
Real Estate - Commercial [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Transfers from accruing	$ 219
September 30, 2015	$ 219
Commercial - Syndicated [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Charge-offs
Transfers to other real estate owned
September 30, 2015
Commercial - Syndicated [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
Charge-offs
Commercial - Syndicated [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Commercial - Other [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015	$ 16
Principal payments
Charge-offs
Advances
New restructured
Transfers out of TDRs	$ (16)
Transfers to other real estate owned
September 30, 2015
Commercial - Other [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015	$ 16
Principal payments
Charge-offs
Advances
New restructured
Transfers out of TDRs	$ (16)
Transfers to nonaccrual
September 30, 2015
Commercial - Other [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Transfers from accruing
September 30, 2015
Consumer [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments	$ (10)
Charge-offs
Advances
New restructured	$ 62
Transfers out of TDRs
Transfers to other real estate owned
September 30, 2015	$ 52
Consumer [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments
Charge-offs
Advances
New restructured	$ 62
Transfers out of TDRs
Transfers to nonaccrual	$ (62)
September 30, 2015
Consumer [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
January 1, 2015
Principal payments	$ (10)
Charge-offs
Advances
New restructured
Transfers to other real estate owned
Transfers from accruing	$ 62
September 30, 2015	$ 52

Troubled Debt Restructuring (55

Troubled Debt Restructuring (Summary Of Troubled Debt Restructurings) (Details) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)loan	Sep. 30, 2015USD ($)contractloan	Dec. 31, 2014USD ($)loan
Financing Receivable, Modifications [Line Items]
Number of Modifications	1	9	10
Recorded Investment	$ 6,849	$ 6,849	$ 8,656
Construction [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan
Recorded Investment
Tax Exempt [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan
Recorded Investment
Real Estate - Residential [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan		1
Recorded Investment	$ 101	$ 101
Real Estate - Commercial [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan		7	9
Recorded Investment	$ 6,696	$ 6,696	$ 8,640
Commercial - Syndicated [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan
Recorded Investment
Commercial - Other [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan			1
Recorded Investment			$ 16
Consumer [Member]
Financing Receivable, Modifications [Line Items]
Number of Modifications | loan		1
Recorded Investment	$ 52	$ 52

Troubled Debt Restructuring (56

Troubled Debt Restructuring (Summary Of Troubled Debt Restructurings By Restructure Type) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014
Financing Receivable, Modifications [Line Items]
Total	$ 6,849			$ 8,656
Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total	6,578	$ 6,816	$ 6,907	$ 8,656	$ 8,656
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total	271	$ 62			$ 256
Payment Schedule Changes [Member]
Financing Receivable, Modifications [Line Items]
Total	6,699
Payment Schedule Changes [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total	6,428
Payment Schedule Changes [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total	271
Interest Rate Reduction [Member]
Financing Receivable, Modifications [Line Items]
Total	150
Interest Rate Reduction [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total	$ 150

Commitments And Contingencies57

Commitments And Contingencies (Summary Of Off-Balance Sheet Commitments) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	$ 260,987	$ 228,521
Commitments To Fund Unused Home Equity Line Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	58,979	59,163
Commitments To Fund 1-4 Family Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	720	2,606
Commitments To Fund Residential Real Estate Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	4,275	3,014
Commitments Unused On Commercial Lines Of Credit Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	187,297	154,405
Commitments Unused On Consumer Lines Of Credit Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	9,716	9,333
Financial Standby Letters Of Credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	29,881	$ 9,757
Financial Standby Letters Of Credit [Member] | FHLB Public Link Deposit Program [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total commitments to extend credit	20,000
Financial Standby Letters Of Credit [Member] | FHLB Public Link Deposit Program [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum limit on letter of credit	20,000
Financial Standby Letters Of Credit [Member] | FHLB Public Link Deposit Program [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum limit on letter of credit	$ 40,000