Independent Bank (IBCP) 10-K 7 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 05, 2019	Jun. 29, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	INDEPENDENT BANK CORP /MI/
Entity Central Index Key	39,311
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Public Float			$ 600,264,131
Entity Common Stock, Shares Outstanding		23,616,379
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Cash and due from banks	$ 23,350	$ 36,994
Interest bearing deposits	46,894	17,744
Cash and Cash Equivalents	70,244	54,738
Interest bearing deposits - time	595	2,739
Equity securities at fair value	393	0
Trading securities	0	455
Securities available for sale	427,926	522,925
Federal Home Loan Bank and Federal Reserve Bank stock, at cost	18,359	15,543
Loans held for sale, carried at fair value	44,753	39,436
Loans held for sale, carried at lower of cost or fair value	41,471	0
Loans
Commercial	1,144,481	853,260
Mortgage	1,042,890	849,530
Installment	395,149	316,027
Total Loans	2,582,520	2,018,817
Allowance for loan losses	(24,888)	(22,587)
Net Loans	2,557,632	1,996,230
Other real estate and repossessed assets, net	1,299	1,643
Property and equipment, net	38,777	39,149
Bank-owned life insurance	55,068	54,572
Deferred tax assets, net	5,779	15,089
Capitalized mortgage loan servicing rights	21,400	15,699
Other intangibles	6,415	1,586
Goodwill	28,300	0
Accrued income and other assets	34,870	29,551
Total Assets	3,353,281	2,789,355
Deposits
Non-interest bearing	879,549	768,333
Savings and interest-bearing checking	1,194,865	1,064,391
Reciprocal	182,072	50,979
Time	385,981	374,872
Brokered time	270,961	141,959
Total Deposits	2,913,428	2,400,534
Other borrowings	25,700	54,600
Subordinated debentures	39,388	35,569
Accrued expenses and other liabilities	35,771	33,719
Total Liabilities	3,014,287	2,524,422
Commitments and contingent liabilities
Shareholders' Equity
Preferred stock, no par value, 200,000 shares authorized; none issued or outstanding	0	0
Common stock, no par value, 500,000,000 shares authorized; issued and outstanding: 23,579,725 shares at December 31, 2018 and 21,333,869 shares at December 31, 2017	377,372	324,986
Accumulated deficit	(28,270)	(54,054)
Accumulated other comprehensive loss	(10,108)	(5,999)
Total Shareholders' Equity	338,994	264,933
Total Liabilities and Shareholders' Equity	$ 3,353,281	$ 2,789,355

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Shareholders' Equity
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	200,000	200,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	23,579,725	21,333,869
Common stock, shares outstanding (in shares)	23,579,725	21,333,869

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
INTEREST INCOME
Interest and fees on loans		$ 116,865	$ 84,281	$ 74,157
Interest on securities
Taxable		10,874	10,928	9,921
Tax-exempt		1,743	2,000	1,250
Other investments		1,291	1,100	1,195
Total Interest Income		130,773	98,309	86,523
INTEREST EXPENSE
Deposits		14,478	6,775	4,941
Other borrowings and subordinated debentures		3,013	2,348	1,941
Total Interest Expense		17,491	9,123	6,882
Net Interest Income		113,282	89,186	79,641
Provision for loan losses		1,503	1,199	(1,309)
Net Interest Income After Provision for Loan Losses		111,779	87,987	80,950
NON-INTEREST INCOME
Service charges on deposit accounts		12,258	12,673	12,406
Interchange income		9,905	8,023	7,938
Net gains on assets
Mortgage loans		10,597	11,762	10,566
Securities		138	260	563
Mortgage loan servicing, net		3,157	1,647	2,222
Other		8,760	8,168	8,603
Total Non-Interest Income		44,815	42,533	42,298
NON-INTEREST EXPENSE
Compensation and employee benefits		62,078	55,089	49,579
Occupancy, net		8,912	8,102	8,023
Data processing		8,262	7,657	7,952
Furniture, fixtures and equipment		4,080	3,870	3,912
Merger related expenses		3,465	284	0
Communications		2,848	2,684	3,142
Interchange expense		2,702	1,156	1,111
Loan and collection		2,682	2,230	2,512
Advertising		2,155	1,905	1,856
Legal and professional		1,839	1,892	1,742
FDIC deposit insurance		1,081	894	1,049
Credit card and bank service fees		414	529	791
Net (gains) losses on other real estate and repossessed assets		(672)	(606)	250
Litigation settlement expense		0	0	2,300
Loss on sale of payment plan business		0	0	320
Other		7,615	6,396	5,808
Total Non-interest Expense		107,461	92,082	90,347
Income Before Income Tax		49,133	38,438	32,901
Income tax expense		9,294	17,963	10,135
Net Income		$ 39,839	$ 20,475	$ 22,766
Net income per common share
Basic (in dollars per share)	[1]	$ 1.70	$ 0.96	$ 1.06
Diluted (in dollars per share)		$ 1.68	$ 0.95	$ 1.05
[1]	Basic net income per common share includes weighted average common shares outstanding during the period and participating share awards.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 39,839	$ 20,475	$ 22,766
Securities available for sale
Unrealized gain (loss) arising during period	(4,594)	4,065	(4,465)
Change in unrealized gains and losses for which a portion of other than temporary impairment has been recognized in earnings	(53)	186	40
Reclassification adjustments for gains included in earnings	(56)	(215)	(301)
Unrealized gains (losses) recognized in other comprehensive income (loss) on securities available for sale	(4,703)	4,036	(4,726)
Income tax expense (benefit)	(988)	1,413	(1,654)
Unrealized gains (losses) recognized in other comprehensive income (loss) on securities available for sale, net of tax	(3,715)	2,623	(3,072)
Derivative instruments
Unrealized gains (losses) arising during period	(262)	324	0
Reclassification adjustment for (income) expense recognized in earnings	(237)	18	0
Unrealized gains (losses) recognized in other comprehensive income (loss) on derivative instruments	(499)	342	0
Income tax expense (benefit)	(105)	120	0
Unrealized gains (losses) recognized in other comprehensive income (loss) on derivative instruments, net of tax	(394)	222	0
Other comprehensive income (loss)	(4,109)	2,845	(3,072)
Comprehensive income	$ 35,730	$ 23,320	$ 19,694

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Balance at beginning of period at Dec. 31, 2015	$ 339,524	$ (81,149)	$ (6,036)	$ 252,339
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		22,766	0	22,766
Cash dividends declared	0	(7,274)	0	(7,274)
Repurchase of common stock	(16,854)	0	0	(16,854)
Issuance of common stock	82	0	0	82
Share based compensation	1,620	0	0	1,620
Share based compensation withholding obligation	(627)	0	0	(627)
Other comprehensive income (loss)	0	0	(3,072)	(3,072)
Balances at end of period at Dec. 31, 2016	323,745	(65,657)	(9,108)	248,980
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting	0	52	300	352
Balance at beginning of period, as adjusted at Dec. 31, 2016	323,745	(65,605)	(8,808)	249,332
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		20,475	0	20,475
Cash dividends declared	0	(8,960)	0	(8,960)
Repurchase of common stock	0
Issuance of common stock	72	0	0	72
Share based compensation	1,748	0	0	1,748
Share based compensation withholding obligation	(579)	0	0	(579)
Reclassification of certain deferred tax effects	0	36	(36)	0
Other comprehensive income (loss)	0	0	2,845	2,845
Balances at end of period at Dec. 31, 2017	324,986	(54,054)	(5,999)	264,933
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		39,839	0	39,839
Cash dividends declared	0	(14,055)	0	(14,055)
Repurchase of common stock	(12,681)	0	0	(12,681)
Acquisition of TCSB Bancorp, Inc.	64,536	0	0	64,536
Issuance of common stock	267	0	0	267
Share based compensation	1,731	0	0	1,731
Share based compensation withholding obligation	(1,467)	0	0	(1,467)
Other comprehensive income (loss)	0	0	(4,109)	(4,109)
Balances at end of period at Dec. 31, 2018	$ 377,372	$ (28,270)	$ (10,108)	$ 338,994

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY [Abstract]
Declared (in dollars per share)	$ 0.60	$ 0.42	$ 0.34
Repurchase of shares of common stock (in shares)	587,969		1,153,136
Issuance of shares of common stock (in shares)	152,549	27,046	21,402
Share based compensation, common stock (in shares)	80,028	71,256	180,380
Share based compensation withholding obligation, common stock (in shares)	108,185	22,525	41,927

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract]
Net income	$ 39,839	$ 20,475	$ 22,766
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Proceeds from sales of loans held for sale	463,699	434,682	324,828
Disbursements for loans held for sale	(457,077)	(426,410)	(322,342)
Provision for loan losses	1,503	1,199	(1,309)
Deferred income tax expense	9,294	16,009	9,718
Deferred loan fees and costs	(4,044)	(5,159)	(1,911)
Net depreciation, amortization of intangible assets and premiums and accretion of discounts on securities, loans and interest bearing deposits - time	6,033	6,957	5,216
Net gains on mortgage loans	(10,597)	(11,762)	(10,566)
Net gains on securities	(138)	(260)	(563)
Net (gains) losses on other real estate and repossessed assets	(672)	(606)	250
Share based compensation	1,731	1,748	1,620
Litigation settlement expense	0	0	2,300
Loss on sale of payment plan business	0	0	320
Increase in accrued income and other assets	(4,890)	(3,708)	(7,182)
Increase in accrued expenses and other liabilities	240	5,442	559
Total Adjustments	5,082	18,132	938
Net Cash From Operating Activities	44,921	38,607	23,704
CASH FLOW USED IN INVESTING ACTIVITIES
Proceeds from the sale of securities available for sale	48,736	17,308	64,103
Proceeds from maturities, prepayments and calls of securities available for sale	160,627	173,723	203,029
Purchases of securities available for sale	(114,362)	(100,584)	(297,925)
Proceeds from the sale of interest bearing deposits - time	2,474	0	0
Proceeds from the maturity of interest bearing deposits - time	3,728	2,850	6,253
Redemption of Federal Home Loan Bank and Federal Reserve Bank stock	0	0	371
Purchase of Federal Reserve Bank stock	(2,038)	0	(443)
Net increase in portfolio loans (loans originated, net of principal payments)	(344,330)	(406,859)	(107,472)
Proceeds from the sale of portfolio loans	38,527	0	0
Purchase of portfolio loans	0	0	(15,000)
Cash received in the acquisition of TCSB Bancorp Inc.	23,516	0	0
Cash received from the sale of Mepco Finance Corporation assets, net	0	33,446	0
Proceeds from the collection of vehicle service contract counterparty receivables	511	528	4,786
Proceeds from the sale of other real estate and repossessed assets	2,526	5,703	4,251
Proceeds from bank-owned life insurance	474	523	2,235
Proceeds from the sale of property and equipment	106	26	416
Capital expenditures	(3,862)	(4,242)	(3,459)
Net Cash Used in Investing Activities	(183,367)	(277,578)	(138,855)
CASH FLOW FROM FINANCING ACTIVITIES
Net increase in total deposits	225,185	174,815	139,756
Net increase (decrease) in other borrowings	(6,600)	6,754	0
Proceeds from Federal Home Loan Bank advances	1,272,000	622,000	0
Payments of Federal Home Loan Bank advances	(1,308,697)	(583,587)	(2,521)
Dividends paid	(14,055)	(8,960)	(7,274)
Proceeds from issuance of common stock	267	72	82
Repurchase of common stock	(12,681)	0	(16,854)
Share based compensation withholding obligation	(1,467)	(579)	(627)
Net Cash From Financing Activities	153,952	210,515	112,562
Net Increase (Decrease) in Cash and Cash Equivalents	15,506	(28,456)	(2,589)
Cash and Cash Equivalents at Beginning of Year	54,738	83,194	85,783
Cash and Cash Equivalents at End of Year	70,244	54,738	83,194
Cash paid during the year for
Interest	16,737	9,163	6,416
Income taxes	120	1,970	563
Transfers to other real estate and repossessed assets	1,510	1,735	2,355
Transfer of mortgage loans to held for sale	41,471	0	0
Common stock and stock options issued in TCSB Bancorp, Inc. acquisition	64,536	0	0
Purchase of securities available for sale and interest bearing deposits - time not yet settled	0	1,000	1,582
Transfers to payment plan receivables and other assets held for sale	0	0	33,360
Transfers to other liabilities held for sale	$ 0	$ 0	$ 718

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
ACCOUNTING POLICIES [Abstract]
ACCOUNTING POLICIES	NOTE 1 – ACCOUNTING POLICIES The accounting and reporting policies and practices of Independent Bank Corporation and subsidiaries (‘‘IBCP’’) conform to accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. Our critical accounting policies include the determination of the allowance for loan losses (‘‘AFLL’’) and the valuation of capitalized mortgage loan servicing rights. We are required to make material estimates and assumptions that are particularly susceptible to changes in the near term as we prepare the consolidated financial statements and report amounts for each of these items. Actual results may vary from these estimates. Our subsidiary Independent Bank (‘‘Bank’’) transacts business in the single industry of commercial banking. Our Bank’s activities cover traditional phases of commercial banking, including checking and savings accounts, commercial lending, direct and indirect consumer financing and mortgage lending. Our principal markets are the rural and suburban communities across Lower Michigan and Ohio that are served by our Bank’s branches and loan production offices. Through April, 2017 we also purchased payment plans from companies (which we referred to as ‘‘counterparties’’) that provided vehicle service contracts and similar products to consumers, through our wholly owned subsidiary, Mepco Finance Corporation (‘‘Mepco’’) which was sold effective May 1, 2017. See note #27. At December 31, 2018, 72.7% of our Bank’s loan portfolio was secured by real estate. PRINCIPLES OF CONSOLIDATION STATEMENTS OF CASH FLOWS INTEREST BEARING DEPOSITS INTEREST BEARING DEPOSITS - TIME LOANS HELD FOR SALE OPERATING SEGMENTS CAPITALIZED MORTGAGE LOAN SERVICING RIGHTS We recognize as separate assets the rights to service mortgage loans for others. The fair value of capitalized mortgage loan servicing rights has been determined based upon fair value indications for similar servicing. Under the fair value method we measure capitalized mortgage loan servicing rights at fair value at each reporting date and report changes in fair value of capitalized mortgage loan servicing rights in earnings in the period in which the changes occur and are included in mortgage loan servicing, net in the Consolidated Statements of Operations. The fair values of capitalized mortgage loan servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Prior to January 1, 2017, capitalized mortgage loan servicing rights were amortized in proportion to and over the period of estimated net loan servicing income. We assessed capitalized mortgage loan servicing rights for impairment based on the fair value of those rights. For purposes of measuring impairment, the characteristics used included interest rate, term and type. Amortization of and changes in the impairment reserve on capitalized mortgage loan servicing rights were included in mortgage loan servicing, net in the Consolidated Statements of Operations. Mortgage loan servicing income is recorded for fees earned for servicing loans previously sold. The fees are generally based on a contractual percentage of the outstanding principal and are recorded as income when earned. Mortgage loan servicing fees, excluding fair value changes or amortization of and changes in the impairment reserve on capitalized mortgage loan servicing rights, totaled $5.5 million, $4.4 million and $4.1 million for the years ended December 31, 2018, 2017 and 2016, respectively. Late fees and ancillary fees related to loan servicing are not material. TRANSFERS OF FINANCIAL ASSETS SECURITIES — We classify our securities as equity, trading, held to maturity or available for sale. Equity securities are investments in certain preferred stocks and are reported at fair value with realized and unrealized gains and losses included in earnings. Trading securities are bought and held principally for the purpose of selling them in the near term and are reported at fair value with realized and unrealized gains and losses included in earnings. We reclassified certain preferred stocks previously reported as trading to equity securities pursuant to the adoption of Securities held to maturity represent those securities for which we have the positive intent and ability to hold until maturity and are reported at cost, adjusted for amortization of premiums and accretion of discounts computed on the level-yield method. We did not have any securities held to maturity at December 31, 2018 and 2017. Securities available for sale represent those securities not classified as equity, trading or held to maturity and are reported at fair value with unrealized gains and losses, net of applicable income taxes reported in other comprehensive income (loss). We evaluate securities for other than temporary impairment (‘‘OTTI’’) at least on a quarterly basis and more frequently when economic or market conditions warrant such an evaluation. In performing this evaluation, management considers (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near term prospects of the issuer, (3) the impact of changes in market interest rates on the market value of the security and (4) an assessment of whether we intend to sell, or it is more likely than not that we will be required to sell a security in an unrealized loss position before recovery of its amortized cost basis. For securities that do not meet the aforementioned recovery criteria, the amount of impairment recognized in earnings is limited to the amount related to credit losses, while impairment related to other factors is recognized in other comprehensive income (loss). The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. Gains and losses realized on the sale of securities available for sale are determined using the specific identification method and are recognized on a trade-date basis. FEDERAL HOME LOAN BANK (‘‘FHLB’’) STOCK FEDERAL RESERVE BANK (‘‘FRB’’) STOCK LOAN REVENUE RECOGNITION Certain loan fees and direct loan origination costs are deferred and recognized as an adjustment of yield generally over the contractual life of the related loan. Fees received in connection with loan commitments are deferred until the loan is advanced and are then recognized generally over the contractual life of the loan as an adjustment of yield. Fees on commitments that expire unused are recognized at expiration. Fees received for letters of credit are recognized as revenue over the life of the commitment. PAYMENT PLAN RECEIVABLE REVENUE RECOGNITION ALLOWANCE FOR LOAN LOSSES — Portfolios are disaggregated into segments for purposes of determining the allowance for loan losses (‘‘AFLL’’) which include commercial, mortgage and installment loans. These segments are further disaggregated into classes for purposes of monitoring and assessing credit quality based on certain risk characteristics. Classes within the commercial loan segment include (i) income producing – real estate, (ii) land, land development and construction – real estate and (iii) commercial and industrial. Classes within the mortgage loan segment include (i) 1-4 family, (ii) resort lending, (iii) home equity – 1 st lien and (iv) home equity – 2 nd lien. Classes within the installment loan segment include (i) home equity – 1 st lien, (ii) home equity – 2 nd lien, (iii) boat lending, (iv) recreational vehicle lending, and (v) other. Commercial loans are subject to adverse market conditions which may impact the borrower’s ability to make repayment on the loan or could cause a decline in the value of the collateral that secures the loan. Mortgage and installment loans are subject to adverse employment conditions in the local economy which could increase default rates. In addition, mortgage loans and real estate based installment loans are subject to adverse market conditions which could cause a decline in the value of collateral that secures the loan. For an analysis of the AFLL by portfolio segment and credit quality information by class, see note #4. Some loans will not be repaid in full. Therefore, an AFLL is maintained at a level which represents our best estimate of losses incurred. In determining the AFLL and the related provision for loan losses, we consider four principal elements: (i) specific allocations based upon probable losses identified during the review of the loan portfolio, (ii) allocations established for other adversely rated commercial loans, (iii) allocations based principally on historical loan loss experience, and (iv) additional allocations based on subjective factors, including local and general economic business factors and trends, portfolio concentrations and changes in the size and/or the general terms of the loan portfolios. The first AFLL element (specific allocations) reflects our estimate of probable incurred losses based upon our systematic review of specific loans. These estimates are based upon a number of objective factors, such as payment history, financial condition of the borrower, discounted collateral exposure and discounted cash flow analysis. Impaired commercial, mortgage and installment loans are allocated AFLL amounts using this first element. The second AFLL element (other adversely rated commercial loans) reflects the application of our loan rating system. This rating system is similar to those employed by state and federal banking regulators. Commercial loans that are rated below a certain predetermined classification are assigned a loss allocation factor for each loan classification category that is based upon a historical analysis of both the probability of default and the expected loss rate (‘‘loss given default’’). The lower the rating assigned to a loan or category, the greater the allocation percentage that is applied. The third AFLL element (historical loss allocations) is determined by assigning allocations to higher rated (‘‘non-watch credit’’) commercial loans using a probability of default and loss given default similar to the second AFLL element and to homogenous mortgage and installment loan groups based upon borrower credit score and portfolio segment. For homogenous mortgage and installment loans a probability of default for each homogenous pool is calculated by way of credit score migration. Historical loss data for each homogenous pool coupled with the associated probability of default is utilized to calculate an expected loss allocation rate. The fourth AFLL element (additional allocations based on subjective factors) is based on factors that cannot be associated with a specific credit or loan category and reflects our attempt to reasonably ensure that the overall AFLL appropriately reflects a margin for the imprecision necessarily inherent in the estimates of expected credit losses. We consider a number of subjective factors when determining this fourth element, including local and general economic business factors and trends, portfolio concentrations and changes in the size, mix and the general terms of the overall loan portfolio. Increases in the AFLL are recorded by a provision for loan losses charged to expense. Although we periodically allocate portions of the AFLL to specific loans and loan portfolios, the entire AFLL is available for incurred losses. We generally charge-off commercial, homogenous residential mortgage and installment loans (and payment plan receivables prior to the sale of Mepco) when they are deemed uncollectible or reach a predetermined number of days past due based on loan product, industry practice and other factors. Collection efforts may continue and recoveries may occur after a loan is charged against the AFLL. While we use relevant information to recognize losses on loans, additional provisions for related losses may be necessary based on changes in economic conditions, customer circumstances and other credit risk factors. A loan is impaired when full payment under the loan terms is not expected. Generally, those loans included in each commercial loan class that are rated substandard, classified as non-performing or were classified as non-performing in the preceding quarter, are evaluated for impairment. Those loans included in each mortgage loan or installment loan class whose terms have been modified and considered a troubled debt restructuring are also impaired. Loans which have been modified resulting in a concession, and which the borrower is experiencing financial difficulties, are considered troubled debt restructurings (‘‘TDR’’) and classified as impaired. We measure our investment in an impaired loan based on one of three methods: the loan’s observable market price, the fair value of the collateral or the present value of expected future cash flows discounted at the loan’s effective interest rate. Large groups of smaller balance homogeneous loans, such as those loans included in each installment and mortgage loan class (and each payment plan receivable class prior to the sale of Mepco), are collectively evaluated for impairment and accordingly, they are not separately identified for impairment disclosures. TDR loans are measured at the present value of estimated future cash flows using the loan’s effective interest rate at inception of the loan. If a TDR is considered to be a collateral dependent loan, the loan is reported net, at the fair value of collateral. A loan can be removed from TDR status if it is subsequently restructured and the borrower is no longer experiencing financial difficulties and the newly restructured agreement does not contain any concessions to the borrower. The new agreement must specify market terms, including a contractual interest rate not less than a market interest rate for new debt with similar credit risk characteristics, and other terms no less favorable to us than those we would offer for similar new debt. PROPERTY AND EQUIPMENT BANK OWNED LIFE INSURANCE OTHER REAL ESTATE AND REPOSSESSED ASSETS OTHER INTANGIBLES GOODWILL INCOME TAXES 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, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. We recognize interest and/or penalties related to income tax matters in income tax expense. We file a consolidated federal income tax return. Intercompany tax liabilities are settled as if each subsidiary filed a separate return. COMMITMENTS TO EXTEND CREDIT AND RELATED FINANCIAL INSTRUMENTS instruments may include commitments to extend credit and standby letters of credit. Financial instruments involve varying degrees of credit and interest-rate risk in excess of amounts reflected in the Consolidated Statements of Financial Condition. Exposure to credit risk in the event of non-performance by the counterparties to the financial instruments for loan commitments to extend credit and letters of credit is represented by the contractual amounts of those instruments. In general, we use a similar methodology to estimate our liability for these off-balance sheet credit exposures as we do for our AFLL. For commercial related commitments, we estimate liability using our loan rating system and for mortgage and installment commitments we estimate liability principally upon historical loss experience. Our estimated liability for off balance sheet commitments is included in accrued expenses and other liabilities in our Consolidated Statements of Financial Condition and any charge or recovery is recorded in non-interest expense - other in our Consolidated Statements of Operations. DERIVATIVE FINANCIAL INSTRUMENTS At the inception of the derivative we designate the derivative as one of three types based on our intention and belief as to likely effectiveness as a hedge. These three types are (1) a hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (‘‘Fair Value Hedge’’), (2) a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (‘‘Cash Flow Hedge’’), or (3) an instrument with no hedging designation. For a Fair Value Hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item, are recognized in current earnings as fair values change. For a Cash Flow Hedge, the gain or loss on the derivative is reported in other comprehensive income (loss) and is reclassified into earnings in the same periods during which the hedged transaction affects earnings. We did not have any Fair Value Hedges at December 31, 2018 or 2017. For both types of hedges, changes in the fair value of derivatives that are not highly effective in hedging the changes in fair value or expected cash flows of the hedged item are recognized immediately in current earnings. For instruments with no hedging designation, the gain or loss on the derivative is reported in earnings. These free standing instruments currently consist of (i) mortgage banking related derivatives and include rate-lock loan commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and mandatory forward commitments for the future delivery of these mortgage loans, (ii) certain pay-fixed and pay-variable interest rate swap agreements related to commercial loan customers and (iii) certain purchased and written options related to a time deposit product. The fair value of rate-lock mortgage loan commitments is based on agency cash window loan pricing for comparable assets and the fair value of mandatory commitments to sell mortgage loans is based on mortgage backed security pricing for comparable assets. We enter into mandatory forward commitments for the future delivery of mortgage loans generally when interest rate locks are entered into in order to hedge the change in interest rates resulting from our commitments to fund the loans. Changes in the fair values of these derivatives are included in net gains on mortgage loans in the Consolidated Statements of Operations. Fair values of the pay-fixed and pay-variable interest rate swap agreements are derived from proprietary models which utilize current market data and are included in net interest income in the Consolidated Statements of Operations. Fair values of the purchased and written options are based on prices of financial instruments with similar characteristics and are included in net interest income in the Consolidated Statements of Operations. Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest expense in the Consolidated Statements of Operations. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income (mortgage banking related derivatives) or net interest income (interest rate swap agreements and options) in the Consolidated Statements of Operations. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. We formally document the relationship between derivatives and hedged items, as well as the risk- management objective and the strategy for undertaking hedge transactions, at the inception of the hedging relationship. This documentation includes linking Fair Value or Cash Flow Hedges to specific assets and liabilities on the Consolidated Statements of Financial Condition or to specific firm commitments or forecasted transactions. We also assess, both at the hedge’s inception and on an ongoing basis, whether the derivative instruments that are used are highly effective in offsetting changes in fair values or cash flows of the hedged items. We discontinue hedge accounting when it is determined that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitment is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. When hedge accounting is discontinued, subsequent changes in fair value of the derivative are recorded in earnings. When a Fair Value Hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. When a Cash Flow Hedge is discontinued but the hedged cash flows or forecasted transactions are still expected to occur, gains or losses that were accumulated in other comprehensive income (loss) are amortized into earnings over the same periods which the hedged transactions will affect earnings. COMPREHENSIVE INCOME NET INCOME PER COMMON SHARE SHARE BASED COMPENSATION COMMON STOCK RECLASSIFICATION ADOPTION OF NEW ACCOUNTING STANDARDS — , The impact of the adoption of ASU 2014-09 on our Consolidated Statement of Operations follows: As Reported Under Legacy GAAP Impact of ASU 2014-09 (In thousands) Non-interest income - Interchange income $ 9,905 $ 8,434 $ 1,471 (1) Non-interest expense - interchange expense $ 2,702 $ 1,231 1,471 (1) Impact on net income $ - (1) Represents certain costs charged by payment networks that were previously netted against interchange income. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments – Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Financial Liabilities”. This ASU amends existing guidance related to the accounting for certain financial assets and liabilities. These amendments, among other things, require equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes, require separate presentation of financial assets and financial liabilities by measurement category and form of financial asset and eliminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. This amended guidance was effective for us on January 1, 2018. The adoption of this ASU did not have a material impact on our consolidated operating results or financial condition. As a result of the adoption of this ASU our equity securities previously classified as trading securities are now classified as equity securities at fair value on our December 31, 2018 Consolidated Statement of Financial Condition. In addition, this amended guidance impacted certain fair value disclosure items (see note #21). In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”. This new ASU clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses which distinction determines whether goodwill is recorded or not. This amended guidance was effective for us on January 1, 2018, and did not have a material impact on our consolidated operating results or financial condition. In January 2017, the FASB issued ASU 2017-4, “Intangibles – Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. This new ASU amends the requirement that entities compare the implied fair value of goodwill with its carrying amount as part of step 2 of the goodwill impairment test. As a result, entities should perform their annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment if the carrying amount exceeds the reporting unit’s fair value. This amended guidance is effective for us on January 1, 2020 with early application permitted. Due to our recent acquisition (see note #26) and expectations this ASU would be relevant to us in 2018 we elected to adopt this amended guidance as of January 1, 2018. The adoption of this ASU did not have a material impact on our consolidated operating results or financial condition. In February 2018, the FASB issued ASU 2018-02, ‘‘Income Statement – Reporting Comprehensive Income (Topic 220), Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income’’. This new ASU allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. As a result, this amended guidance eliminates the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information reported to financial statement users. This amended guidance is effective for us on January 1, 2019, with early application permitted in any period for which financial statements have not yet been issued. We elected to adopt this amended guidance during the fourth quarter of 2017 and it resulted in a $0.04 million reclassification between accumulated other comprehensive loss and accumulated deficit. In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, “Leases (Topic 842)”. This ASU amends existing guidance related to the accounting for leases. These amendments, among other things, require lessees to account for most leases on the balance sheet while recognizing expense on the income statement in a manner similar to existing guidance. For lessors the guidance modifies the classification criteria and the accounting for sales-type and direct finance leases. This amended guidance was effective for us on January 1, 2019 and did not have a material impact on our consolidated operating results or financial condition. Based on a review of our operating leases that we currently have in place we do not expect a material change in the recognition, measurement and presentation of lease expense or impact on cash flow. The primary impact is the recognition of certain operating leases on our Consolidated Statements of Financial Condition which resulted in the recording of right to use assets and offsetting lease liabilities each totaling approximately $8.8 million at January 1, 2019. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments”. This ASU significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. This ASU will replace today’s “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For securities available for sale, allowances will be recorded rather than reducing the carrying amount as is done under the current other-than-temporary impairment model. This ASU also simplifies the accounting model for purchased credit-impaired debt securities and loans. This amended guidance is effective for us on January 1, 2020. We began evaluating this ASU in 2016 and have formed a committee that includes personnel from various areas of the Bank that meets regularly to discuss the implementation of the ASU. We have completed historical data validation and are currently in the process of reviewing credit loss estimation methodologies and performing test calculations. We have not yet determined what the impact will be on our consolidated operating results or financial condition, which will be impacted by several variables, including the economic environment and forecast at adoption. Though, by the nature of the implementation of an expected loss model compared to an incurred loss approach, we would anticipate our AFLL to increase under this ASU. The Bank expects to begin full parallel runs mid-2019, with a goal of providing an estimated impact range in our 2019 second quarter Form 10-Q. In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging (Topic 815), Targeted Improvements to Accounting for Hedging Activities”. This new ASU amends the hedge accounting model in Topic 815 to enable entities to better portray the economics of their risk management activities in the financial statements and enhance the transparency and understandability of hedge results. The amendments expand an entity’s ability to hedge nonfinancial and financial risk components and reduce complexity in fair value hedges of interest rate risk. The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and generally requires the entire change in the fair value of a hedging instrument to be presented in the same income statement line as the hedged item. The guidance also eases certain documentation and assessment requirements and modifies the accounting for components excluded from the assessment of hedge effectiveness. This amended guidance was effective for us on January 1, 2019, and did not have a material impact on our consolidated operating results or financial condition. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820), Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement”. This new ASU amends disclosure requirements in Topic 820 to eliminate, add and modify certain disclosure requirements for fair value measurements as part of its disclosure framework project. The amended guidance eliminates the requirements to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, the entity’s policy for the timing of transfers between levels of the fair value hierarchy and the entity’s valuation processes for Level 3 fair value measurements. The amended guidance adds the requirements to disclose the changes in unrealized gains and losses for the period included in other comprehensive income (loss) for recurring Level 3 fair value measurements of instruments held at the end of the reporting period and for recurring and nonrecurring Level 3 fair value measurements, the range and weighted average used to develop significant unobservable inputs and how the weighted average was calculated, with certain exceptions. This amended guidance is effective for us on January 1, 2020, and is not expected to have a material impact on our consolidated operating results or financial condition.

RESTRICTIONS ON CASH AND DUE FR

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2018
RESTRICTIONS ON CASH AND DUE FROM BANKS [Abstract]
RESTRICTIONS ON CASH AND DUE FROM BANKS	NOTE 2 – RESTRICTIONS ON CASH AND DUE FROM BANKS Our Bank is required to maintain reserve balances in the form of vault cash and non-interest earning balances with the FRB. The average reserve balances to be maintained during 2018 and 2017 were $9.6 million and $5.2 million, respectively. We do not maintain compensating balances with correspondent banks. We are also required to maintain reserve balances related primarily to our merchant payment processing operations and for certain investment security transactions. These balances are held at unrelated financial institutions and totaled $0.1 million and $0.7 million at December 31, 2018 and 2017, respectively.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2018
SECURITIES [Abstract]
SECURITIES	NOTE 3 – SECURITIES Securities available for sale consist of the following at December 31: Amortized Cost Unrealized Gains Losses Fair Value (In thousands) 2018 U.S. agency $ 20,198 $ 9 $ 193 $ 20,014 U.S. agency residential mortgage-backed 124,777 817 1,843 123,751 U.S. agency commercial mortgage-backed 5,909 1 184 5,726 Private label mortgage-backed 29,735 321 637 29,419 Other asset backed 83,481 86 248 83,319 Obligations of states and political subdivisions 130,244 257 2,946 127,555 Corporate 34,866 29 586 34,309 Trust preferred 1,964 - 145 1,819 Foreign government 2,050 - 36 2,014 Total $ 433,224 $ 1,520 $ 6,818 $ 427,926 2017 U.S. Treasury $ 898 $ - $ - $ 898 U.S. agency 25,667 82 67 25,682 U.S. agency residential mortgage-backed 137,785 1,116 983 137,918 U.S. agency commercial mortgage-backed 9,894 36 170 9,760 Private label mortgage-backed 29,011 428 330 29,109 Other asset backed 93,811 202 115 93,898 Obligations of states and political subdivisions 174,073 755 1,883 172,945 Corporate 47,365 578 90 47,853 Trust preferred 2,929 — 127 2,802 Foreign government 2,087 — 27 2,060 Total $ 523,520 $ 3,197 $ 3,792 $ 522,925 Total OTTI recognized in accumulated other comprehensive loss for securities available for sale was zero at both December 31, 2018 and 2017, respectively. Our investments’ gross unrealized losses and fair values aggregated by investment type and length of time that individual securities have been at a continuous unrealized loss position, at December 31 follows: Less Than Twelve Months Twelve Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (In thousands) 2018 U.S. agency $ 7,150 $ 46 $ 11,945 $ 147 $ 19,095 $ 193 U.S. agency residential mortgage-backed 18,374 180 48,184 1,663 66,558 1,843 U.S. agency commercial mortgage-backed 566 3 5,094 181 5,660 184 Private label mortgage-backed 8,273 57 16,145 580 24,418 637 Other asset backed 53,043 160 10,235 88 63,278 248 Obligations of states and political subdivisions 25,423 262 80,701 2,684 106,124 2,946 Corporate 17,758 343 9,222 243 26,980 586 Trust preferred 939 61 880 84 1,819 145 Foreign government - - 2,014 36 2,014 36 Total $ 131,526 $ 1,112 $ 184,420 $ 5,706 $ 315,946 $ 6,818 2017 U.S. agency $ 5,466 $ 26 $ 5,735 $ 41 $ 11,201 $ 67 U.S. agency residential mortgage-backed 22,198 229 40,698 754 62,896 983 U.S. agency commercial mortgage-backed 2,181 34 3,994 136 6,175 170 Private label mortgage-backed 11,390 92 4,396 238 15,786 330 Other asset backed 20,352 40 16,648 75 37,000 115 Obligations of states and political subdivisions 76,574 936 28,246 947 104,820 1,883 Corporate 14,440 33 3,943 57 18,383 90 Trust preferred - - 2,802 127 2,802 127 Foreign government 489 10 1,571 17 2,060 27 Total $ 153,090 $ 1,400 $ 108,033 $ 2,392 $ 261,123 $ 3,792 Our portfolio of securities available for sale is reviewed quarterly for impairment in value. In performing this review, management considers (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near term prospects of the issuer, (3) the impact of changes in market interest rates on the market value of the security and (4) an assessment of whether we intend to sell, or it is more likely than not that we will be required to sell a security in an unrealized loss position before recovery of its amortized cost basis. For securities that do not meet the aforementioned recovery criteria, the amount of impairment recognized in earnings is limited to the amount related to credit losses, while impairment related to other factors is recognized in other comprehensive income (loss). U.S. agency, U.S. agency residential mortgage-backed securities and U.S. agency commercial mortgage backed securities — at December 31, 2018, we had 48 U.S. agency, 127 U.S. agency residential mortgage-backed and 15 U.S. agency commercial mortgage-backed securities whose fair market value is less than amortized cost. The unrealized losses are largely attributed to increases in interest rates since acquisition and widening spreads to Treasury bonds. As management does not intend to liquidate these securities and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses, no declines are deemed to be other than temporary. Private label mortgage backed securities — at December 31, 2018, we Unrealized losses are primarily due to credit spread widening and increases in interest rates since their acquisition. Four private label mortgage-backed securities (including two of the three securities discussed further below) were reviewed for other than temporary impairment (“OTTI”) utilizing a cash flow projection. The cash flow analysis forecasts cash flow from the underlying loans in each transaction and then applies these cash flows to the bonds in the securitization. See further discussion below. As management does not intend to liquidate these securities and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses, no other declines discussed above are deemed to be other than temporary. Other asset backed — at December 31, 2018, we had 94 other asset backed securities whose fair value is less than amortized cost. The unrealized losses are primarily due to credit spread widening and increases in interest rates since acquisition. As management does not intend to liquidate these securities and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses, no declines are deemed to be other than temporary. Obligations of states and political subdivisions — at December 31, 2018, we had 339 municipal securities whose fair value is less than amortized cost. As management does not intend to liquidate these securities and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses, no declines are deemed to be other than temporary. Corporate — at December 31, 2018, we had 37 corporate securities whose fair value is less than amortized cost. The unrealized losses are primarily due to credit spread widening and increases in interest rates since acquisition. As management does not intend to liquidate these securities and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses, no declines are deemed to be other than temporary. Trust preferred securities — at December 31, 2018, December 31 As management does not intend to liquidate this security and it is more likely than not that we will not be required to sell this security prior to recovery of the unrealized loss, this decline is not deemed to be other than temporary. Foreign government — at December 31, 2018, we had foreign government securities whose fair value is less than amortized cost. The unrealized losses are primarily due to increases in interest rates since acquisition. As management does not intend to liquidate these securities and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses, no declines are deemed to be other than temporary. We recorded zero credit related OTTI charges in the Consolidated Statements of Operations on securities available for sale during 2018, 2017, and 2016. At December 31, 2018, three private label mortgage-backed securities had credit related OTTI and are summarized as follows: Senior Security Super Senior Security Senior Support Security Total (In thousands) As of December 31, 2018 Fair value $ 792 $ 741 $ 25 $ 1,558 Amortized cost 664 578 - 1,242 Non-credit unrealized loss - - - - Unrealized gain 128 163 25 316 Cumulative credit related OTTI 757 457 380 1,594 Each of these securities is receiving principal and interest payments similar to principal reductions in the underlying collateral. All three of these securities have unrealized gains at December 31, 2018. The original amortized cost (current amortized cost excluding cumulative credit related OTTI) for each of these securities has been permanently adjusted downward for previously recorded credit related OTTI. The unrealized loss (based on original amortized cost) for these securities is now less than previously recorded credit related OTTI amounts. A roll forward of credit losses recognized in earnings on securities available for sale for the years ending December 31 follow: 2018 2017 2016 (In thousands) Balance at beginning of year $ 1,594 $ 1,594 $ 1,594 Additions to credit losses on securities for which no previous OTTI was recognized - - - Increases to credit losses on securities for which OTTI was previously recognized - - - Decrease to credit losses on securities for which OTTI was previously recognized as a result of disposal - - - Total $ 1,594 $ 1,594 $ 1,594 The amortized cost and fair value of securities available for sale at December 31, 2018, by contractual maturity, follow: Amortized Cost Fair Value (In thousands) Maturing within one year $ 10,167 $ 10,150 Maturing after one year but within five years 77,824 77,042 Maturing after five years but within ten years 57,654 56,301 Maturing after ten years 43,677 42,218 189,322 185,711 U.S. agency residential mortgage-backed 124,777 123,751 U.S. agency commercial mortgage-backed 5,909 5,726 Private label mortgage-backed 29,735 29,419 Other asset backed 83,481 83,319 Total $ 433,224 $ 427,926 The actual maturity may differ from the contractual maturity because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. A summary of proceeds from the sale of securities available for sale and gains and losses for the years ended December 31 follow: Proceeds Realized Gains (1) Losses (In thousands) 2018 $ 48,736 $ 192 $ 136 2017 17,308 218 3 2016 64,103 354 53 (1) 2018 excludes a $0.144 million gain on the sale of 1,000 VISA Class B shares. Certain preferred stocks have been classified as equity securities at fair value in our Consolidated Statement of Financial Condition beginning on January 1, 2018. Previously these preferred stocks were classified as trading securities. See note #1. During 2018, 2017 and 2016, we recognized gains (losses) on these preferred stocks of $(0.06) million, $0.05 million and $0.26 million, respectively, that are included in net gains on securities in the Consolidated Statements of Operations. All of these amounts relate to gains (losses) recognized on preferred stock still held at December 31, 2018 and 2017. Securities available for sale with a book value of zero and $0.9 million at December 31, 2018 and 2017, respectively, were pledged to secure borrowings, derivatives, public deposits and for other purposes as required by law. There were no investment obligations of state and political subdivisions that were payable from or secured by the same source of revenue or taxing authority that exceeded 10% of consolidated shareholders’ equity at December 31, 2018 or 2017.

LOANS AND PAYMENT PLAN RECEIVAB

LOANS AND PAYMENT PLAN RECEIVABLES	12 Months Ended
	Dec. 31, 2018
LOANS AND PAYMENT PLAN RECEIVABLES [Abstract]
LOANS AND PAYMENT PLAN RECEIVABLES	NOTE 4 – LOANS AND PAYMENT PLAN RECEIVABLES Our loan portfolios at December 31 follow: 2018 2017 (In thousands) Real estate(1) Residential first mortgages $ 811,719 $ 672,592 Residential home equity and other junior mortgages 177,574 136,560 Construction and land development 180,286 143,188 Other(2) 707,347 538,880 Consumer 379,607 291,091 Commercial 319,058 231,786 Agricultural 6,929 4,720 Total loans $ 2,582,520 $ 2,018,817 (1) Includes both residential and non-residential commercial loans secured by real estate. (2) Includes loans secured by multi-family residential and non-farm, non-residential property. Loans include net deferred loan costs of $13.3 million and $9.3 million at December 31, 2018 and 2017, respectively. In August 2016, we purchased $15.0 million of single-family residential fixed rate jumbo mortgage loans from a Michigan-based financial institution. These mortgage loans were all on properties located in Michigan, had a weighted average interest rate (after a 0.25% servicing fee) of 3.65% and a weighted average remaining contractual maturity of 332 months. We did not purchase any loans during 2018 or 2017. An analysis of the allowance for loan losses by portfolio segment for the years ended December 31 follows: Commercial Mortgage Installment Payment Plan Receivables Subjective Allocation Total (In thousands) 2018 Balance at beginning of period $ 5,595 $ 8,733 $ 864 $ - $ 7,395 $ 22,587 Additions (deductions) Provision for loan losses (946 ) 457 462 - 1,530 1,503 Recoveries credited to allowance 2,889 734 999 - - 4,622 Loans charged against the allowance (448 ) (1,946 ) (1,430 ) - - (3,824 ) Balance at end of period $ 7,090 $ 7,978 $ 895 $ - $ 8,925 $ 24,888 2017 Balance at beginning of period $ 4,880 $ 8,681 $ 1,011 $ - $ 5,662 $ 20,234 Additions (deductions) Provision for loan losses (327 ) (567 ) 360 - 1,733 1,199 Recoveries credited to allowance 1,497 1,741 967 - - 4,205 Loans charged against the allowance (455 ) (1,122 ) (1,474 ) - - (3,051 ) Balance at end of period $ 5,595 $ 8,733 $ 864 $ - $ 7,395 $ 22,587 2016 Balance at beginning of period $ 5,670 $ 10,391 $ 1,181 $ 56 $ 5,272 $ 22,570 Additions (deductions) Provision for loan losses (1,945 ) (158 ) 401 (4 ) 397 (1,309 ) Recoveries credited to allowance 2,472 1,047 1,100 - - 4,619 Loans charged against the allowance (1,317 ) (2,599 ) (1,671 ) - - (5,587 ) Reclassification to loans held for sale - - - (52 ) (7 ) (59 ) Balance at end of period $ 4,880 $ 8,681 $ 1,011 $ - $ 5,662 $ 20,234 Allowance for loan losses and recorded investment in loans by portfolio segment at December 31 Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2018 Allowance for loan losses: Individually evaluated for impairment $ 1,305 $ 4,799 $ 206 $ - $ 6,310 Collectively evaluated for impairment 5,785 3,179 689 8,925 18,578 Loans acquired with deteriorated credit quality - - - - - Total ending allowance for loan losses balance $ 7,090 $ 7,978 $ 895 $ 8,925 $ 24,888 Loans Individually evaluated for impairment $ 8,697 $ 46,394 $ 3,370 $ 58,461 Collectively evaluated for impairment 1,137,586 1,000,038 392,460 2,530,084 Loans acquired with deteriorated credit quality 1,609 555 349 2,513 Total loans recorded investment 1,147,892 1,046,987 396,179 2,591,058 Accrued interest included in recorded investment 3,411 4,097 1,030 8,538 Total loans $ 1,144,481 $ 1,042,890 $ 395,149 $ 2,582,520 2017 Allowance for loan losses: Individually evaluated for impairment $ 837 $ 5,725 $ 277 $ - $ 6,839 Collectively evaluated for impairment 4,758 3,008 587 7,395 15,748 Total ending allowance for loan losses balance $ 5,595 $ 8,733 $ 864 $ 7,395 $ 22,587 Loans Individually evaluated for impairment $ 8,420 $ 53,179 $ 3,945 $ 65,544 Collectively evaluated for impairment 847,140 799,629 313,005 1,959,774 Total loans recorded investment 855,560 852,808 316,950 2,025,318 Accrued interest included in recorded investment 2,300 3,278 923 6,501 Total loans $ 853,260 $ 849,530 $ 316,027 $ 2,018,817 Non-performing loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. If these loans had continued to accrue interest in accordance with their original terms, approximately $0.4 million, $0.4 million and $0.5 million of interest income would have been recognized in 2018, 2017 and 2016, respectively. Interest income recorded on these loans was approximately zero during the years ended 2018, 2017 and 2016. Loans on non-accrual status and past due more than 90 days (“ Non-performing Loans”) at December 31 follow (1) : 90+ and Still Accruing Non- Accrual Total Non- Performing Loans (In thousands) 2018 Commercial Income producing - real estate $ - $ - $ - Land, land development and construction - real estate - - - Commercial and industrial - 2,220 2,220 Mortgage 1-4 family 5 4,694 4,699 Resort lending - 755 755 Home equity - 1st lien - 159 159 Home equity - 2nd lien - 419 419 Installment Home equity - 1st lien - 179 179 Home equity - 2nd lien - 226 226 Boat lending - 166 166 Recreational vehicle lending - 7 7 Other - 204 204 Total recorded investment $ 5 $ 9,029 $ 9,034 Accrued interest included in recorded investment $ - $ - $ - 2017 Commercial Income producing - real estate $ - $ 30 $ 30 Land, land development and construction - real estate - 9 9 Commercial and industrial - 607 607 Mortgage 1-4 family - 5,130 5,130 Resort lending - 1,223 1,223 Home equity - 1st lien - 326 326 Home equity - 2nd lien - 316 316 Installment Home equity - 1st lien - 141 141 Home equity - 2nd lien - 159 159 Boat lending - 100 100 Recreational vehicle lending - 25 25 Other - 118 118 Total recorded investment $ - $ 8,184 $ 8,184 Accrued interest included in recorded investment $ - $ - $ - (1) Non-performing loans exclude purchase credit impaired loans. An aging analysis of loans by class at December 31 follows: Loans Past Due Loans not Total 30-59 days 60-89 days 90+ days Total Past Due Loans (In thousands) 2018 Commercial Income producing - real estate $ 44 $ - $ - $ 44 $ 388,729 $ 388,773 Land, land development and - - - - 84,458 84,458 Commercial and industrial 1,538 - - 1,538 673,123 674,661 Mortgage 1-4 family 1,608 194 4,882 6,684 833,760 840,444 Resort lending 252 - 755 1,007 80,774 81,781 Home equity - 1st lien 176 - 159 335 38,909 39,244 Home equity - 2nd lien 446 100 419 965 84,553 85,518 Installment Home equity - 1st lien 200 55 197 452 6,985 7,437 Home equity - 2nd lien 111 24 226 361 6,683 7,044 Boat lending 316 295 166 777 169,117 169,894 Recreational vehicle lending 28 21 7 56 125,780 125,836 Other 241 131 204 576 85,392 85,968 Total recorded investment $ 4,960 $ 820 $ 7,015 $ 12,795 $ 2,578,263 $ 2,591,058 Accrued interest included in recorded investment $ 44 $ 11 $ - $ 55 $ 8,483 $ 8,538 2017 Commercial Income producing - real estate $ - $ - $ 30 $ 30 $ 290,466 $ 290,496 Land, land development and construction - real estate 9 - - 9 70,182 70,191 Commercial and industrial 60 - 44 104 494,769 494,873 Mortgage 1-4 family 1,559 802 5,130 7,491 659,742 667,233 Resort lending 713 - 1,223 1,936 88,620 90,556 Home equity - 1st lien 308 38 326 672 34,689 35,361 Home equity - 2nd lien 353 155 316 824 58,834 59,658 Installment Home equity - 1st lien 90 11 141 242 9,213 9,455 Home equity - 2nd lien 217 94 159 470 9,001 9,471 Boat lending 59 36 100 195 129,777 129,972 Recreational vehicle lending 28 20 25 73 92,737 92,810 Other 275 115 118 508 74,734 75,242 Total recorded investment $ 3,671 $ 1,271 $ 7,612 $ 12,554 $ 2,012,764 $ 2,025,318 Accrued interest included in recorded investment $ 43 $ 22 $ - $ 65 $ 6,436 $ 6,501 Impaired loans are as follows : December 31, 2018 2017 Impaired loans with no allocated allowance for loan losses (In thousands) TDR $ - $ 349 Non - TDR - 175 Impaired loans with an allocated allowance for loan losses TDR - allowance based on collateral 2,787 2,482 TDR - allowance based on present value cash flow 53,258 62,113 Non - TDR - allowance based on collateral 2,145 148 Total impaired loans $ 58,190 $ 65,267 Amount of allowance for loan losses allocated TDR - allowance based on collateral $ 769 $ 684 TDR - allowance based on present value cash flow 4,849 6,089 Non - TDR - allowance based on collateral 692 66 Total amount of allowance for loan losses allocated $ 6,310 $ 6,839 Impaired loans by class as of December 31 are as follows: 2018 2017 Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses With no related allowance for loan losses recorded: (In thousands) Commercial Income producing - real estate $ - $ - $ - $ - $ - $ - Land, land development & construction-real estate - - - - - - Commercial and industrial - - - 524 549 - Mortgage 1-4 family 3 474 - 2 469 - Resort lending - - - - - - Home equity - 1st lien - - - - - - Home equity - 2nd lien - - - - - - Installment Home equity - 1st lien 1 122 - 1 69 - Home equity - 2nd lien - - - - - - Boat lending - 5 - - - - Recreational vehicle lending - - - - - - Other - 15 - - - - 4 616 - 527 1,087 - 2018 2017 Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses (In thousands) With an allowance for loan losses recorded: Commercial Income producing - real estate 4,770 4,758 303 5,195 5,347 347 Land, land development & construction-real estate 290 289 35 166 194 9 Commercial and industrial 3,637 3,735 967 2,535 2,651 481 Mortgage 1-4 family 32,842 34,427 2,859 36,848 38,480 3,454 Resort lending 13,328 13,354 1,927 15,978 16,046 2,210 Home equity - 1 st lien 65 64 4 173 236 43 Home equity - 2 nd lien 156 155 9 178 213 18 Installment Home equity - 1 st lien 1,440 1,524 89 1,667 1,804 108 Home equity - 2 nd lien 1,471 1,491 92 1,793 1,805 140 Boat lending — — — 1 5 1 Recreational vehicle lending 79 79 4 90 90 5 Other 379 406 21 393 418 23 58,457 60,282 6,310 65,017 67,289 6,839 Total Commercial Income producing - real estate 4,770 4,758 303 5,195 5,347 347 Land, land development & construction-real estate 290 289 35 166 194 9 Commercial and industrial 3,637 3,735 967 3,059 3,200 481 Mortgage 1-4 family 32,845 34,901 2,859 36,850 38,949 3,454 Resort lending 13,328 13,354 1,927 15,978 16,046 2,210 Home equity - 1 st lien 65 64 4 173 236 43 Home equity - 2 nd lien 156 155 9 178 213 18 Installment Home equity - 1 st lien 1,441 1,646 89 1,668 1,873 108 Home equity - 2 nd lien 1,471 1,491 92 1,793 1,805 140 Boat lending — 5 — 1 5 1 Recreational vehicle lending 79 79 4 90 90 5 Other 379 421 21 393 418 23 Total $ 58,461 $ 60,898 $ 6,310 $ 65,544 $ 68,376 $ 6,839 Accrued interest included in recorded investment $ 271 $ 277 Average recorded investment in and interest income earned (of which the majority of these amounts were received in cash and related primarily to performing TDR’s) on impaired loans by class for the years ended December 31 follows: 2018 2017 2016 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance for loan losses recorded: (In thousands) Commercial Income producing - real estate $ - $ - $ 177 $ - $ 609 $ 2 Land, land development & construction-real estate 961 - 6 - 330 7 Commercial and industrial 378 20 751 22 961 54 Mortgage 1-4 family 56 27 52 21 10 16 Resort lending - - - - - - Home equity - 1st lien - - - - - - Home equity - 2nd lien - - - - - - Installment Home equity - 1st lien 1 10 1 6 - 5 Home equity - 2nd lien - - - - 3 - Boat lending - - - - - - Recreational vehicle lending - - - - - - Other - 1 - - - - 1,396 58 987 49 1,913 84 With an allowance for loan losses recorded: Commercial Income producing - real estate 5,016 277 7,059 369 8,069 427 Land, land development & construction-real estate 184 11 183 8 1,129 31 Commercial and industrial 2,640 127 3,298 132 5,723 189 Mortgage 1-4 family 35,007 1,791 39,143 1,774 44,923 1,918 Resort lending 14,687 606 16,383 616 17,544 619 Home equity - 1st lien 105 5 209 5 226 10 Home equity - 2nd lien 165 7 209 7 248 14 Installment Home equity - 1st lien 1,564 105 1,832 128 2,185 147 Home equity - 2nd lien 1,676 95 2,126 112 2,661 162 Boat lending 1 - 1 1 2 1 Recreational vehicle lending 84 4 100 5 115 6 Other 400 24 377 25 433 28 61,529 3,052 70,920 3,182 83,258 3,552 2018 2017 2016 Average Interest Average Interest Average Interest (In thousands) Total Commercial Income producing - real estate 5,016 277 7,236 369 8,678 429 Land, land development & construction-real estate 1,145 11 189 8 1,459 38 Commercial and industrial 3,018 147 4,049 154 6,684 243 Mortgage 1-4 family 35,063 1,818 39,195 1,795 44,933 1,934 Resort lending 14,687 606 16,383 616 17,544 619 Home equity - 1 st 105 5 209 5 226 10 Home equity - 2 nd 165 7 209 7 248 14 Installment Home equity - 1 st 1,565 115 1,833 134 2,185 152 Home equity - 2 nd 1,676 95 2,126 112 2,664 162 Boat lending 1 — 1 1 2 1 Recreational vehicle lending 84 4 100 5 115 6 Other 400 25 377 25 433 28 Total $ 62,925 $ 3,110 $ 71,907 $ 3,231 $ 85,171 $ 3,636 Troubled debt restructurings at December 31 follow: 2018 Commercial Retail (1) Total (In thousands) Performing TDR’s $ 6,460 $ 46,627 $ 53,087 Non-performing TDR’s (2) 74 2,884 (3) 2,958 Total $ 6,534 $ 49,511 $ 56,045 2017 Commercial Retail (1) Total (In thousands) Performing TDR’s $ 7,748 $ 52,367 $ 60,115 Non-performing TDR’s (2) 323 4,506 (3) 4,829 Total $ 8,071 $ 56,873 $ 64,944 (1) Retail loans include mortgage and installment loan segments. (2) Included in non-performing loans table above. (3) Also includes loans on non-accrual at the time of modification until six payments are received on a timely basis. We have allocated $6.3 million and $6.8 million of specific reserves to customers whose loan terms have been modified in troubled debt restructurings as of December 31, 2018 and 2017, respectively. We have committed to lend additional amounts totaling up to $0.04 million at both December 31, 2018 and 2017, respectively, to customers with outstanding loans that are classified as troubled debt restructurings. The terms of certain loans were modified as troubled debt restructurings and generally included one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; or a permanent reduction of the recorded investment in the loan. Modifications involving a reduction of the stated interest rate of the loan have generally been for periods ranging from 9 months to 36 months but have extended to as much as 480 months in certain circumstances. Modifications involving an extension of the maturity date have generally been for periods ranging from 1 month to 60 months but have extended to as much as 230 months in certain circumstances. Loans that have been classified as troubled debt restructurings during the years ended December 31 follow: Number of Contracts Pre-modification Recorded Balance Post-modification Recorded Balance 2018 (Dollars in thousands) Commercial Income producing - real estate 1 $ 67 $ 67 Land, land development & construction-real estate 1 137 137 Commercial and industrial 7 652 652 Mortgage 1-4 family 10 1,410 1,413 Resort lending 1 115 114 Home equity - 1st lien - - - Home equity - 2nd lien - - - Installment Home equity - 1st lien 8 413 415 Home equity - 2nd lien 3 113 114 Boat lending - - - Recreational vehicle lending - - - Other 3 182 180 Total 34 $ 3,089 $ 3,092 2017 Commercial Income producing - real estate - $ - $ - Land, land development & construction-real estate - - - Commercial and industrial 15 925 925 Mortgage 1-4 family 6 456 462 Resort lending 1 189 189 Home equity - 1st lien - - - Home equity - 2nd lien - - - Installment Home equity - 1st lien 3 86 90 Home equity - 2nd lien 10 391 394 Boat lending - - - Recreational vehicle lending - - - Other 2 74 75 Total 37 $ 2,121 $ 2,135 Number of Contracts Pre-modification Recorded Balance Post-modification Recorded Balance (Dollars in thousands) 2016 Commercial Income producing - real estate 4 $ 290 $ 290 Land, land development & construction-real estate — — — Commercial and industrial 9 2,044 2,027 Mortgage 1-4 family 9 927 1,004 Resort lending 1 116 117 Home equity - 1 st lien 1 107 78 Home equity - 2 nd lien 2 77 78 Installment Home equity - 1 st lien 6 141 145 Home equity - 2 nd lien 6 154 157 Boat lending — — — Recreational vehicle lending — — — Other 2 46 46 Total 40 $ 3,902 $ 3,942 The troubled debt restructurings described above increased (decreased) the AFLL by $(0.2) million, $0.1 million and $(0.1) million during the years ended December 31, 2018, 2017 and 2016, respectively and resulted in charge offs of zero, zero and $0.53 million during the years ended December 31, 2018, 2017 and 2016, respectively. Loans that have been classified as troubled debt restructured during the past twelve months and that have subsequently defaulted during the years ended December 31 follows: Number of Contracts Recorded Balance 2018 (Dollars in thousands) Commercial Income producing - real estate - $ - Land, land development & construction-real estate - - Commercial and industrial - - Mortgage 1-4 family - - Resort lending - - Home equity - 1st lien - - Home equity - 2nd lien - - Installment Home equity - 1st lien 1 13 Home equity - 2nd lien - - Boat lending - - Recreational vehicle lending - - Other - - Total 1 $ 13 Number of Contracts Recorded Balance (Dollars in thousands) 2017 Commercial Income producing - real estate — $ — Land, land development & construction-real estate — — Commercial and industrial 6 164 Mortgage 1-4 family — — Resort lending — — Home equity - 1 st lien — — Home equity - 2 nd lien — — Installment Home equity - 1 st lien 1 13 Home equity - 2 nd lien — — Boat lending — — Recreational vehicle lending — — Other — — Total 7 $ 177 2016 Commercial Income producing - real estate — $ — Land, land development & construction-real estate — — Commercial and industrial 1 1,767 Mortgage 1-4 family — — Resort lending — — Home equity - 1 st lien — — Home equity - 2 nd lien — — Installment Home equity - 1 st lien — — Home equity - 2 nd lien — — Boat lending — — Recreational vehicle lending — — Other — — Total 1 $ 1,767 A loan is generally considered to be in payment default once it is 90 days contractually past due under the modified terms for commercial loans and installment loans and when four consecutive payments are missed for mortgage loans. The troubled debt restructurings that subsequently defaulted described above increased (decreased) the AFLL by zero, $0.04 million and $(0.17) million during the years ended December 31, 2018, 2017 and 2016, respectively and resulted in charge offs of zero, $0.05 million and $0.51 million during the years ended December 31, 2018, 2017 and 2016, respectively. The terms of certain other loans were modified during the years ending December 31, 2018, 2017 and 2016 that did not meet the definition of a troubled debt restructuring. The modification of these loans could have included modification of the terms of a loan to borrowers who were not experiencing financial difficulties or a delay in a payment that was considered to be insignificant. In order to determine whether a borrower is experiencing financial difficulty, we perform an evaluation of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under our internal underwriting policy. Credit Quality Indicators For commercial loans, we use a loan rating system that is similar to those employed by state and federal banking regulators. Loans are graded on a scale of 1 to 12. A description of the general characteristics of the ratings follows: Rating 1 through 6 Rating 7 and 8 Rating 9 Rating 10 and 11 Rating 12 The following table summarizes loan ratings by loan class for our commercial loan segment at December 31: Commercial Non-watch 1-6 Watch 7-8 Substandard Accrual 9 Non- Accrual 10-11 Total (In thousands) 2018 Income producing - real estate $ 375,142 $ 13,387 $ 200 $ 44 $ 388,773 Land, land development and construction - real estate 76,120 8,328 - 10 84,458 Commercial and industrial 631,248 35,469 5,577 2,367 674,661 Total $ 1, 082,510 $ 57,184 $ 5,777 $ 2,421 $ 1,147,892 Accrued interest included in total $ 3,107 $ 174 $ 130 $ - $ 3,411 Commercial Non-watch 1-6 Watch 7-8 Substandard Accrual 9 Non- Accrual 10-11 Total (In thousands) 2017 Income producing - real estate $ 288,869 $ 1,293 $ 304 $ 30 $ 290,496 Land, land development and construction - real estate 70,122 60 — 9 70,191 Commercial and industrial 463,570 28,351 2,345 607 494,873 Total $ 822,561 $ 29,704 $ 2,649 $ 646 $ 855,560 Accrued interest included in total $ 2,198 $ 94 $ 8 $ — $ 2,300 For each of our mortgage and installment segment classes we generally monitor credit quality based on the credit scores of the borrowers. These credit scores are generally updated semi-annually. The following tables summarize credit scores by loan class for our mortgage and installment loan segments at December 31: Mortgage (1) 1-4 Family Resort Lending Home Equity 1st Lien Home Equity 2nd Lien Total (In thousands) 2018 800 and above $ 94,492 $ 10,898 $ 6,784 $ 8,838 $ 121,012 750-799 384,344 36,542 17,303 38,295 476,484 700-749 202,440 17,282 9,155 23,249 252,126 650-699 91,847 9,945 3,987 8,681 114,460 600-649 34,342 3,088 959 3,359 41,748 550-599 13,771 1,867 427 1,236 17,301 500-549 8,439 106 418 826 9,789 Under 500 2,533 143 98 381 3,155 Unknown 8,236 1,910 113 653 10,912 Total $ 840,444 $ 81,781 $ 39,244 $ 85,518 $ 1,046,987 Accrued interest included in total $ 3,079 $ 363 $ 199 $ 456 $ 4,097 2017 800 and above $ 78,523 $ 11,625 $ 6,169 $ 7,842 $ 104,159 750-799 283,558 36,015 16,561 24,126 360,260 700-749 154,239 22,099 7,317 15,012 198,667 650-699 84,121 12,145 2,793 7,420 106,479 600-649 25,087 3,025 1,189 2,512 31,813 550-599 15,136 2,710 518 1,118 19,482 500-549 9,548 1,009 397 1,156 12,110 Under 500 2,549 269 260 385 3,463 Unknown 14,472 1,659 157 87 16,375 Total $ 667,233 $ 90,556 $ 35,361 $ 59,658 $ 852,808 Accrued interest included in total $ 2,456 $ 371 $ 157 $ 294 $ 3,278 (1) Credit scores have been updated within the last twelve months. Installment(1) Home Equity 1st Lien Home Equity 2nd Lien Boat Lending Recreational Vehicle Lending Other Total (In thousands) 2018 800 and above $ 555 $ 235 $ 20,767 $ 20,197 $ 6,272 $ 48,026 750-799 1,502 1,642 100,191 74,154 31,483 208,972 700-749 1,582 1,682 35,455 24,890 24,369 87,978 650-699 1,606 1,217 10,581 4,918 9,840 28,162 600-649 996 1,272 1,657 992 2,751 7,668 550-599 759 658 652 453 838 3,360 500-549 384 229 286 225 651 1,775 Under 500 51 6 266 7 218 548 Unknown 2 103 39 - 9,546 9,690 Total $ 7,437 $ 7,044 $ 169,894 $ 125,836 $ 85,968 $ 396,179 Accrued interest included in total $ 28 $ 25 $ 403 $ 311 $ 263 $ 1,030 2017 800 and above $ 815 $ 825 $ 15,531 $ 16,754 $ 7,060 $ 40,985 750-799 1,912 1,952 73,251 52,610 28,422 158,147 700-749 1,825 2,142 28,922 17,993 20,059 70,941 650-699 1,840 2,036 9,179 4,270 9,258 26,583 600-649 1,567 1,065 2,052 754 2,402 7,840 550-599 950 1,028 640 305 871 3,794 500-549 499 303 281 83 475 1,641 Under 500 32 88 57 6 194 377 Unknown 15 32 59 35 6,501 6,642 Total $ 9,455 $ 9,471 $ 129,972 $ 92,810 $ 75,242 $ 316,950 Accrued interest included in total $ 39 $ 43 $ 346 $ 254 $ 241 $ 923 (1) Credit scores have been updated within the last twelve months. Mortgage loans serviced for others are not reported as assets on the Consolidated Statements of Financial Condition. The principal balances of these loans at December 31 follow: 2018 2017 (In thousands) Mortgage loans serviced for : Fannie Mae $ 1,350,703 $ 1,001,388 Freddie Mac 712,740 637,204 Ginnie Mae 165,467 130,284 FHLB 78,687 47,527 Other 26,148 34 Total $ 2,333,745 $ 1,816,437 Custodial deposit accounts maintained in connection with mortgage loans serviced for others totaled $22.0 million and $20.7 million, at December 31, 2018 and 2017, respectively. If we do not remain well capitalized for regulatory purposes (see note #20), meet certain minimum capital levels or certain profitability requirements or if we incur a rapid decline in net worth, we could lose our ability to sell and/or service loans to these investors. This could impact our ability to generate net gains on mortgage loans and generate servicing income. A forced liquidation of our servicing portfolio could also impact the value that could be recovered on this asset. Fannie Mae has the most stringent eligibility requirements covering capital levels, profitability and decline in net worth. Fannie Mae requires seller/servicers to be well capitalized for regulatory purposes. For the profitability requirement, we cannot record four or more consecutive quarterly losses and experience a 30% decline in net worth over the same period. Our net worth cannot decline by more than 25% in one quarter or more than 40% over two consecutive quarters. The highest level of capital we are required to maintain is at least $2.5 million plus 0.25% of all loans serviced for others. An analysis of capitalized mortgage loan servicing rights for the years ended December 31 follows: 2018 2017 2016 (In thousands) Balance at beginning of period $ 15,699 $ 13,671 $ 12,436 Change in accounting (see note #1) - 542 - Balance at beginning of period, as adjusted $ 15,699 $ 14,213 $ 12,436 Originated servicing rights capitalized 4,977 4,230 3,119 Servicing rights acquired 3,047 - - Amortization - - (2,850 ) Change in valuation allowance - - 966 Change in fair value due to price 191 (718 ) - Change in fair value due to pay downs (2,514 ) (2,026 ) - Balance at end of year $ 21,400 $ 15,699 $ 13,671 Valuation allowance $ - $ - $ 2,306 Loans sold and serviced that have had servicing rights capitalized $ 2,333,081 $ 1,815,668 $ 1,657,996 Fair value of capitalized mortgage loan servicing rights was determined using an average coupon rate of 4.23%, average servicing fee of 0.258%, average discount rate of 10.15% and an average Public Securities Association (‘‘PSA’’) prepayment rate of 182 for December 31, 2018; and an average coupon rate of 4.17%, average servicing fee of 0.258%, average discount rate of 10.11% and an average PSA prepayment rate of 169 for December 31, 2017. Purchase Credit Impaired (“PCI”) Loans Loans acquired in a business combination are recorded at estimated fair value on their purchase date with no carryover of the related allowance for loan losses. In determining the estimated fair value of purchased loans, management considers a number of factors including, among others, the remaining life of the acquired loans, estimated prepayments, estimated loss ratios, estimated value of the underlying collateral, and net present value of cash flows expected to be received. Purchased loans are accounted for in accordance with guidance for certain loans acquired in a transfer (ASC 310-30), when the loans have evidence of credit deterioration since origination and it is probable at the date of acquisition that the acquirer will not collect all contractually required principal and interest payments. The difference between contractually required payments and the cash flows expected to be collected at acquisition is referred to as the non-accretable difference. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in expected cash flows will result in a reversal of the provision for loan losses to the extent of prior charges and then an adjustment to accretable yield, which would have a positive impact on interest income. As a result of our acquisition of TCSB Bancorp, Inc. (‘‘TCSB’’) December 31, 2018 2017 (In thousands) Commercial $ 1,609 $ - Mortgage 555 - Installment 349 - Total carrying amount 2,513 - Allowance for loan losses - - Carrying amount, net of allowance for loan losses $ 2,513 $ - The accretable difference on PCI loans is the difference between the expected cash flows and the net present value of expected cash flows with such difference accreted into earnings using the effective yield method over the term of the loans. Accretion recorded as loan interest income totaled $0.11 million during the year ended December 31, 2018. Accretable yield of PCI loans, or income expected to be collected follows: Year ended December 31, 2018 2017 (In thousands) Balance at beginning of period $ - $ - New loans purchased 568 - Accretion of income (106 ) - Reclassification from (to) nonaccretable difference - - Disposals/other adjustments - - Balance at end of period $ 462 $ - PCI loans purchased during 2018 (all relating to the TCSB acquisition) for which it was probable at acquisition that all contractually required payments would not be collected follows: (In thousands) Contractually required payments $ 4,213 Non accretable difference (742 ) Cash flows expected to be collected at acquisition 3,471 Accretable yield (568 ) Fair value of acquired loans at acquisition $ 2,903 Income would not be recognized on certain purchased loans if we could not reasonably estimate cash flows to be collected. We did not have any purchased loans for which we could not reasonably estimate cash flows to be collected.

OTHER REAL ESTATE

OTHER REAL ESTATE	12 Months Ended
	Dec. 31, 2018
OTHER REAL ESTATE [Abstract]
OTHER REAL ESTATE	NOTE 5 – OTHER REAL ESTATE A summary of other real estate activity for the years ended December 31 follows (1): 2018 2017 2016 (In thousands) Balance at beginning of year, net of valuation allowance $ 1,628 $ 4,956 $ 7,070 Loans transferred to other real estate 1,510 1,735 2,355 Sales of other real estate (1,822 ) (4,737 ) (3,596 ) Additions to valuation allowance charged to expense (138 ) (326 ) (873 ) Balance at end of year, net of valuation allowance $ 1,178 $ 1,628 $ 4,956 (1) Table excludes other repossessed assets totaling $0.12 million and $0.02 million at December 31, 2018 and 2017, respectively. We periodically review our real estate properties and establish valuation allowances on these properties if values have declined since the date of acquisition. An analysis of our valuation allowance for other real estate follows: 2018 2017 2016 (In thousands) Balance at beginning of year $ 123 $ 793 $ 1,692 Additions charged to expense 138 326 873 Direct write-downs upon sale (117 ) (996 ) (1,772 ) Balance at end of year $ 144 $ 123 $ 793 At December 31, 2018 and 2017, the balance of other real estate includes $1.2 million and $1.6 million of foreclosed residential real estate properties. Retail mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process according to local requirements totaled $0.3 million and $0.8 million at December 31, 2018 and 2017, respectively. Other real estate and repossessed assets totaling $1.3 million and $1.6 million at December 31, 2018 and 2017, respectively, are presented net of the valuation allowance on the Consolidated Statements of Financial Condition.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
PROPERTY AND EQUIPMENT [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT A summary of property and equipment at December 31 follows: 2018 2017 (In thousands) Land $ 16,843 $ 16,199 Buildings 56,385 55,434 Equipment 70,039 69,604 143,267 141,237 Accumulated depreciation and amortization (104,490 ) (102,088 ) Property and equipment, net $ 38,777 $ 39,149 Depreciation expense was $5.1 million, $5.3 million and $5.8 million in 2018, 2017 and 2016, respectively.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2018
GOODWILL AND OTHER INTANGIBLES [Abstract]
GOODWILL AND OTHER INTANGIBLES	NOTE 7 – GOODWILL AND OTHER INTANGIBLES Intangible assets, net of amortization, at December 31 follows: 2018 2017 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Amortized intangible assets - core deposits $ 11,916 $ 5,501 $ 6,118 $ 4,532 Unamortized intangible assets - goodwill $ 28,300 $ - The $5.8 million and $28.3 million increases in the gross carrying amount of core deposit intangibles and goodwill, respectively are the result of our acquisition of TCSB (see note #26). There is no expected residual value relating to the core deposit intangible asset which is expected to be amortized over a period of 10 years (weighted average amortization period of 5.2 years). In the third quarter of 2018, goodwill was reduced by $0.7 million (to $28.3 million) related to the collection of a TCSB acquired loan that had been charged off in full prior to the Merger. Because of the status of the collection activities related to this loan at the time of the Merger, we determined that this transaction was a measurement period adjustment and reduced goodwill accordingly. At December 31, 2018, the Bank (our reporting unit) had positive equity and we elected to perform a qualitative assessment to determine if it was more likely than not that the fair value of the Bank exceeds its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the Bank exceeded its carrying value, resulting in no impairment. Intangible amortization expense was $1.0 million, $0.3 million and $0.3 million during the years ended 2018, 2017 and 2016, respectively. A summary of estimated core deposit intangible amortization at December 31, 2018, follows: (In thousands) 2019 $ 1,089 2020 1,020 2021 970 2022 785 2023 547 2024 and thereafter 2,004 Total $ 6,415 Changes in the carrying amount of goodwill for the year ended December 31, 2018 follows: (In thousands) Balance at beginning of year $ - Acquired during the year 28,300 Balance at end of the period $ 28,300

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2018
DEPOSITS [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS A summary of interest expense on deposits for the years ended December 31 follows: 2018 2017 2016 (In thousands) Savings and interest bearing checking $ 4,146 $ 1,530 $ 1,115 Time deposits under $100,000 7,415 2,777 1,628 Time deposits of $100,000 or more 2,917 2,468 2,198 Total $ 14,478 $ 6,775 $ 4,941 Aggregate time deposits in denominations of $0.25 million or more amounted to $74.0 million and $92.2 million at December 31, 2018 and 2017, respectively. A summary of the maturity of time deposits at December 31, 2018, follows: (In thousands) 2019 $ 555,436 2020 110,637 2021 21,287 2022 12,179 2023 15,531 2024 and thereafter 864 Total $ 715,934 Reciprocal deposits represent demand, money market and time deposits from our customers that have been placed through Promontory Interfinancial Network’s Insured Cash Sweep® service and Certificate of Deposit Account Registry Service®. These services allow our customers to access multi-million dollar FDIC deposit insurance on deposit balances greater than the standard FDIC insurance maximum. A summary of reciprocal deposits at December 31 follows: 2018 2017 (In thousands) Demand $ 114,503 $ 10,146 Money market 8,577 2,846 Time 58,992 37,987 Total $ 182,072 $ 50,979

OTHER BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2018
OTHER BORROWINGS [Abstract]
OTHER BORROWINGS	NOTE 9 – OTHER BORROWINGS A summary of other borrowings at December 31 follows: 2018 2017 (In thousands) Advances from the FHLB $ 25,696 $ 47,841 Federal funds purchased - 6,750 Other 4 9 Total $ 25,700 $ 54,600 Advances from the FHLB are secured by unencumbered qualifying mortgage and home equity loans with a market value equal to at least 132% to 165%, respectively, of outstanding advances. Advances are also secured by FHLB stock that we own, which totaled $8.6 million at December 31, 2018. Unused borrowing capacity with the FHLB (subject to the FHLB’s credit requirements and policies) was $445.7 million at December 31, 2018. Interest expense on advances amounted to $1.0 million, $0.9 million and $0.8 million for the years ended December 31, 2018, 2017 and 2016, respectively. No FHLB advances were terminated during 2018, 2017 or 2016. As a member of the FHLB, we must own FHLB stock equal to the greater of 0.75% of the unpaid principal balance of residential mortgage loans or 4.5% of our outstanding advances. At December 31, 2018, we were in compliance with the FHLB stock ownership requirements. The maturity dates and weighted average interest rates of FHLB advances at December 31 follow: 2018 2017 Amount Rate Amount Rate (Dollars in thousands) Fixed-rate advances 2018 $ 19,910 2.43 % 2019 $ 10,000 1.60 % 10,000 1.60 2020 10,762 3.18 7,931 3.80 2022 4,934 1.69 - Total fixed-rate advances 25,696 2.28 37,841 2.50 Variable-rate advances - 2018 - 10,000 1.67 Total advances $ 25,696 2.28 % $ 47,841 2.33 % A summary of contractually required repayments of FHLB advances at December 31, 2018 follow: (In thousands) 2019 $ 10,143 2020 10,619 2022 4,934 Total $ 25,696 Borrowings with the FRB at December 31, 2018 and 2017 were zero. Average borrowings with the FRB during the years ended December 31, 2018, 2017 and 2016 totaled $0.003 million, $0.047 million and zero. We had unused borrowing capacity with the FRB (subject to the FRB’s credit requirements and policies) of $288.9 million at December 31, 2018. Collateral for FRB borrowings are certain commercial and installment loans. Interest expense on federal funds purchased totaled $0.1 million, $0.1 million and zero for the years ended December 31, 2018, 2017 and 2016. Assets, consisting of FHLB stock and loans, pledged to secure other borrowings and unused borrowing capacity totaled $1.2 billion at December 31, 2018.

SUBORDINATED DEBENTURES

SUBORDINATED DEBENTURES	12 Months Ended
	Dec. 31, 2018
SUBORDINATED DEBENTURES [Abstract]
SUBORDINATED DEBENTURES	NOTE 10 – SUBORDINATED DEBENTURES We have formed various special purpose entities (the ‘‘trusts’’) for the purpose of issuing trust preferred securities in either public or pooled offerings or in private placements. Independent Bank Corporation owns all of the common stock of each trust and has issued subordinated debentures to each trust in exchange for all of the proceeds from the issuance of the common stock and the trust preferred securities. Trust preferred securities totaling $38.2 million and $34.5 million at December 31, 2018 and 2017, respectively, qualified as Tier 1 regulatory capital. These trusts are not consolidated with Independent Bank Corporation and accordingly, we report the common securities of the trusts held by us in accrued income and other assets and the subordinated debentures that we have issued to the trusts in the liability section of our Consolidated Statements of Financial Condition. As a result of our acquisition of TCSB (see note #26) we acquired TCSB Statutory Trust I as summarized in the tables below at a discount. The discount at acquisition totaled $1.4 million and is being amortized through its maturity date and is included in interest expense – other borrowings and subordinated debentures in the Consolidated Statements of Operations. Summary information regarding subordinated debentures as of December 31 follows: 2018 Entity Name Issue Date Subordinated Debentures Trust Preferred Securities Issued Common Stock Issued (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 TCSB Statutory Trust I March 2005 5,155 5,000 155 Discount on TCSB Statutory Trust I (1,336 ) (1,336 ) - $ 39,388 $ 38,164 $ 1,224 2017 Entity Name Issue Date Subordinated Debentures Trust Preferred Securities Issued Common Stock Issued (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 $ 35,569 $ 34,500 $ 1,069 Other key terms for the subordinated debentures and trust preferred securities that were outstanding at December 31, 2018 and 2017 follow: Entity Name Maturity Date Interest Rate First Permitted Redemption Date IBC Capital Finance III July 30, 2037 3 month LIBOR plus 1.60% July 30, 2012 IBC Capital Finance IV September 15, 2037 3 month LIBOR plus 2.85% September 15, 2012 Midwest Guaranty Trust I November 7, 2032 3 month LIBOR plus 3.45% November 7, 2007 TCSB Statutory Trust I March 17, 2035 3 month LIBOR plus 2.20% March 17, 2010 The subordinated debentures and trust preferred securities are cumulative and have a feature that permits us to defer distributions (payment of interest) from time to time for a period not to exceed 20 consecutive quarters. Interest is payable quarterly on each of the subordinated debentures and trust preferred securities and no distributions were deferred at December 31, 2018 and 2017. We have the right to redeem the subordinated debentures and trust preferred securities (at par) in whole or in part from time to time on or after the first permitted redemption date specified above or upon the occurrence of specific events defined within the trust indenture agreements. Distributions (payment of interest) on the trust preferred securities are included in interest expense – other borrowings and subordinated debentures in the Consolidated Statements of Operations.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2018
COMMITMENTS AND CONTINGENT LIABILITIES [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 11 – COMMITMENTS AND CONTINGENT LIABILITIES In the normal course of business, we enter into financial instruments with off-balance sheet risk to meet the financing needs of customers or to reduce exposure to fluctuations in interest rates. These financial instruments may include commitments to extend credit and standby letters of credit. Financial instruments involve varying degrees of credit and interest-rate risk in excess of amounts reflected in the Consolidated Statements of Financial Condition. Exposure to credit risk in the event of non-performance by the counterparties to the financial instruments for loan commitments to extend credit and standby letters of credit is represented by the contractual amounts of those instruments. We do not, however, anticipate material losses as a result of these financial instruments. A summary of financial instruments with off-balance sheet risk at December 31 follows: 2018 2017 (In thousands) Financial instruments whose risk is represented by contract amounts Commitments to extend credit $ 505,421 $ 439,663 Standby letters of credit 4,998 4,596 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and generally require payment of a fee. Since commitments may expire without being drawn upon, the commitment amounts do not represent future cash requirements. Commitments are issued subject to similar underwriting standards, including collateral requirements, as are generally involved in the extension of credit facilities. Standby letters of credit are written conditional commitments issued to guarantee the performance of a customer to a third party. The credit risk involved in such transactions is essentially the same as that involved in extending loan facilities and, accordingly, standby letters of credit are issued subject to similar underwriting standards, including collateral requirements, as are generally involved in the extension of credit facilities. The majority of the standby letters of credit are to corporations, have variable rates that range from 3.75% to 8.50% and are on-demand with no stated maturity date. In the fourth quarter of 2016, we reached a tentative settlement regarding litigation initiated against the Bank in Wayne County, Michigan Circuit Court. The Court issued a preliminary approval of this settlement in the first quarter of 2017 and a final approval of this settlement in January 2018. This litigation concerned the Bank’s checking account transaction sequencing during a period from February 2009 to June 2011. Under the terms of the settlement, we agreed to pay $2.2 million and to be also responsible for class notification costs and certain other expenses which were approximately $0.1 million. The $2.2 million was paid in January 2018. We recorded a $2.3 million expense in the fourth quarter of 2016 for this settlement. Although, we deny any liability associated with this matter and believe we have meritorious defenses to the allegations in the complaint, given the costs and uncertainty of litigation, we determined that this settlement was in the best interests of the organization. We are also involved in various other litigation matters in the ordinary course of business. At the present time, we do not believe any of these matters will have a significant impact on our consolidated financial position or results of operations. The aggregate amount we have accrued for losses we consider probable as a result of these other litigation matters is immaterial. However, because of the inherent uncertainty of outcomes from any litigation matter, we believe it is reasonably possible we may incur losses in addition to the amounts we have accrued. At this time, we estimate the maximum amount of additional losses that are reasonably possible is insignificant. However, because of a number of factors, including the fact that certain of these litigation matters are still in their early stages, this maximum amount may change in the future. The litigation matters described in the preceding paragraph primarily include claims that have been brought against us for damages, but do not include litigation matters where we seek to collect amounts owed to us by third parties (such as litigation initiated to collect delinquent loans). These excluded, collection-related matters may involve claims or counterclaims by the opposing party or parties, but we have excluded such matters from the disclosure contained in the preceding paragraph in all cases where we believe the possibility of us paying damages to any opposing party is remote. Risks associated with the likelihood that we will not collect the full amount owed to us, net of reserves, are disclosed elsewhere in this report. In connection with the sale of Mepco Finance Corporation (“Mepco”) (see note #27), we agreed to contractually indemnify the purchaser from certain losses it may incur, including as a result of its failure to collect certain receivables it purchased as part of the business as well as breaches of representations and warranties we made in the sale agreement, subject to various limitations. We have not accrued any liability related to these indemnification requirements in our December 31, 2018 Consolidated Statement of Financial Condition because we believe the likelihood of having to pay any amount as a result of these indemnification obligations is remote. However, if the purchaser is unable to collect the receivables it purchased from Mepco or otherwise encounters difficulties in operating the business, it is possible it could make one or more claims against us pursuant to the sale agreement. In that event, we may incur expenses in defending any such claims and/or amounts paid to such purchaser to resolve such claims. As of December 31, 2018 these receivables balances had declined to $0.8 million and to date the purchaser has made no claims for indemnification. The provision for loss reimbursement on sold loans represents our estimate of incurred losses related to mortgage loans that we have sold to investors (primarily Fannie Mae, Freddie Mac, Ginnie Mae and the FHLB). Since we sell mortgage loans without recourse, loss reimbursements only occur in those instances where we have breached a representation or warranty or other contractual requirement related to the loan sale. The provision for loss reimbursement on sold loans was an expense of $0.01 million, $0.17 million and $0.03 million for the years ended December 31, 2018, 2017 and 2016, respectively. In addition, as a result of the TCSB acquisition (see note #26), we made a purchase accounting adjustment of $0.11 million to record a reserve for loss reimbursement on sold mortgage loans acquired from TCSB. The reserve for loss reimbursements on sold mortgage loans totaled $0.8 million and $0.7 million at December 31, 2018 and 2017, respectively. This reserve is included in accrued expenses and other liabilities in our Consolidated Statements of Financial Condition. This reserve is based on an analysis of mortgage loans that we have sold which are further categorized by delinquency status, loan to value, and year of origination. The calculation includes factors such as probability of default, probability of loss reimbursement (breach of representation or warranty) and estimated loss severity. We believe that the amounts that we have accrued for incurred losses on sold mortgage loans are appropriate given our analyses. However, future losses could exceed our current estimate.

SHAREHOLDERS' EQUITY AND INCOME

SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE	12 Months Ended
	Dec. 31, 2018
SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE [Abstract]
SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE	NOTE 12 – SHAREHOLDERS’ EQUITY AND INCOME PER COMMON SHARE In January, 2018, 2017 and 2016, our Board of Directors authorized share repurchase plans to buy back up to 5% of our outstanding common stock through the end of each respective year. In addition, on April 26, 2016 our Board of Directors authorized a $5.0 million expansion of the 2016 repurchase plan. During 2018, 2017 and 2016 repurchases were made through open market transactions and totaled 587,969, zero and 1,153,136 shares of common stock, respectively for an aggregate purchase price of $12.7 million, zero and $16.9 million, respectively. A reconciliation of basic and diluted net income per common share for the years ended December 31 follows: 2018 2017 2016 (In thousands, except per share amounts) Net income $ 39,839 $ 20,475 $ 22,766 Weighted average shares outstanding (1) 23,412 21,327 21,378 Effect of stock options 176 142 151 Stock units for deferred compensation plan for non-employee directors 128 121 115 Performance share units 53 60 48 Restricted stock units - - 35 Weighted average shares outstanding for calculation of diluted earnings per share 23,769 21,650 21,727 Net income per common share Basic (1) $ 1.70 $ 0.96 $ 1.06 Diluted $ 1.68 $ 0.95 $ 1.05 (1) Basic net income per common share includes weighted average common shares outstanding during the period and participating share awards. Weighted average stock options outstanding that were not considered in computing diluted net income per common share because they were anti-dilutive were zero for each year ended 2018, 2017 and 2016, respectively.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2018
INCOME TAX [Abstract]
INCOME TAX	NOTE 13 – INCOME TAX The composition of income tax expense for the years ended December 31 follows: 2018 2017 2016 (In thousands) Current expense $ - $ 1,927 $ 362 Deferred expense 9,294 10,071 9,756 Change in statutory rate - 5,965 - Valuation allowance - change in estimate - - 17 Income tax expense $ 9,294 $ 17,963 $ 10,135 The deferred income tax expense of $9.3 million in 2018 can be primarily attributed to the utilization of our net operating loss (‘‘NOL’’) carryfoward and alternative minimum tax credit carryforward while the deferred income tax expense of $10.1 million during 2017 can be primarily attributed to the utilization of our NOL carryfoward and the deferred income tax expense of $9.8 million during 2016 can be primarily attributed to the utilization of our NOL carryfoward and decrease in our AFLL. On December 22, 2017, ‘‘H.R. 1’’, also known as the ‘‘Tax Cuts and Jobs Act’’, was signed into law. H.R.1, among other things, reduced the federal corporate income tax rate to 21% effective January 1, 2018. As a result, we concluded that our deferred tax assets, net had to be remeasured. Our deferred tax assets, net represents expected corporate tax benefits anticipated to be realized in the future. The reduction in the federal corporate income tax rate reduces these anticipated future benefits. The remeasurement of our deferred tax assets, net at December 31, 2017 resulted in a reduction of these net assets and a corresponding increase in income tax expense of $6.0 million that was recorded in the fourth quarter of 2017. A reconciliation of income tax expense to the amount computed by applying the statutory federal income tax rate of 21% for 2018 and 35% for 2017 and 2016 to the income before income tax for the years ended December 31 follows: 2018 2017 2016 (In thousands) Statutory rate applied to income before income tax $ 10,318 $ 13,453 $ 11,515 Tax-exempt income (383 ) (777 ) (534 ) Share-based compensation (367 ) (287 ) (348 ) Bank owned life insurance (229 ) (372 ) (477 ) Unrecognized tax benefit (162 ) (123 ) (155 ) Non-deductible meals, entertainment and memberships 85 64 46 Change in statutory rate - 5,965 - Net change in valuation allowance - - 17 Other, net 32 40 71 Income tax expense $ 9,294 $ 17,963 $ 10,135 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31 follow: 2018 2017 (In thousands) Deferred tax assets Allowance for loan losses $ 5,052 $ 4,743 Alternative minimum tax credit carry forward 1,686 6,113 Property and equipment 1,569 1,686 Unrealized loss on securities available for sale 1,113 125 Share-based compensation 900 677 Unrealized loss on equity securities 295 — Reserve for unfunded lending commitments 272 236 Deferred compensation 253 229 Other than temporary impairment charge on securities available for sale 187 210 Non accrual loan interest income 179 176 Loss reimbursement on sold loans reserve 165 140 Purchase premiums, net 71 699 Vehicle service contract counterparty contingency reserve 70 117 Loss carryforwards — 3,752 Litigation settlement — 477 Unrealized loss on trading securities — 283 Other 194 149 Gross deferred tax assets 12,006 19,812 Deferred tax liabilities Capitalized mortgage loan servicing rights 4,494 3,297 Deferred loan fees 1,706 1,327 Federal Home Loan Bank stock 27 27 Unrealized gain on derivative financial instruments — 72 Gross deferred tax liabilities 6,227 4,723 Deferred tax assets, net $ 5,779 $ 15,089 We assess whether a valuation allowance should be established against our deferred tax assets based on the consideration of all available evidence using a ‘‘more likely than not’’ standard. The ultimate realization of this asset is primarily based on generating future income. We concluded at both December 31, 2018 and 2017, that the realization of substantially all of our deferred tax assets continues to be more likely than not. At December 31, 2018, we had $1.7 million of alternative minimum tax credit carryforwards that we expect to utilize or be refunded within the next twelve months. Changes in unrecognized tax benefits for the years ended December 31 follow: 2018 2017 2016 (In thousands) Balance at beginning of year $ 724 $ 840 $ 976 Additions based on tax positions related to the current year 26 7 19 Reductions due to the statute of limitations (162 ) (123 ) (155 ) Reductions due to settlements - - - Balance at end of year $ 588 $ 724 $ 840 If recognized, the entire amount of unrecognized tax benefits, net of $0.1 million of federal tax on state benefits, would affect our effective tax rate. We do not expect the total amount of unrecognized tax benefits to significantly increase or decrease in the next twelve months. No amounts were expensed for interest and penalties for the years ended December 31, 2018, 2017 and 2016. No amounts were accrued for interest and penalties at December 31, 2018, 2017 and 2016. At December 31, 2018, U.S. Federal tax years 2015 through the present remain open to examination.

SHARE BASED COMPENSATION AND BE

SHARE BASED COMPENSATION AND BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
SHARE BASED COMPENSATION AND BENEFIT PLANS [Abstract]
SHARE BASED COMPENSATION AND BENEFIT PLANS	NOTE 14 – SHARE BASED COMPENSATION AND BENEFIT PLANS We maintain share based payment plans that include a non-employee director stock purchase plan and a long-term incentive plan that permits the issuance of share based compensation, including stock options and non-vested share awards. The long-term incentive plan, which is shareholder approved, permits the grant of additional share based awards for up to 0.5 million shares of common stock as of December 31, 2018. The non-employee director stock purchase plan permits the grant of additional share based payments for up to 0.2 million shares of common stock as of December 31, 2018. Share based awards and payments are measured at fair value at the date of grant and are expensed over the requisite service period. Common shares issued upon exercise of stock options come from currently authorized but unissued shares. During 2018, 2017 and 2016 pursuant to our long-term incentive plan, we granted 0.05 million, 0.05 million and shares of restricted stock issued during 2018 and 2017 cliff vest after a period of three years and the shares of restricted stock issued during 2016 cliff vest after periods ranging from one to four years. The PSUs issued during 2018 and 2017 cliff vest after a period of three years and the PSUs issued during 2016 cliff vest after periods ranging from three to five years. The performance feature of the PSUs is based on a comparison of our total shareholder return over the vesting period starting on the grant date to the total shareholder return over that period for a banking index of our peers. Our directors may elect to receive at least a portion of their quarterly cash retainer fees in the form of common stock (either on a current basis or on a deferred basis) pursuant to the non-employee director stock purchase plan referenced above. Shares equal in value to that portion of each director’s fees that he or she has elected to receive in stock are issued each quarter and vest immediately. We issued 0.01 million shares to directors during each of the years ending 2018, 2017 and 2016 and expensed their value during those same periods. As noted in the table below, we issued 0.19 million stock options pursuant to the Agreement and Plan of Merger with TCSB ( the “Merger Agreement”) ( see note #26 ) to replace outstanding TCSB stock options. As these replacement stock options were fully vested at the date of acquisition , the fair value of these stock options is considered a component of the purchase price and does not result in any share based compensation expense. Total compensation expense recognized for grants pursuant to our long-term incentive plan was $1.5 million, $1.6 million and $1.5 million in 2018, 2017 and 2016, respectively. The corresponding tax benefit relating to this expense was $0.3 million, $0.6 million and $0.5 million in 2018, 2017 and 2016, respectively. Total expense recognized for non-employee director share based payments was $0.2 million, $0.2 million and $0.1 million in 2018, 2017 and 2016, respectively. The corresponding tax benefit relating to this expense was $0.04 million, $0.06 million and $0.04 million in 2018, 2017 and 2016, respectively. At December 31, 2018, the total expected compensation cost related to non-vested restricted stock and PSUs not yet recognized was $2.0 million. The weighted-average period over which this amount will be recognized is 1.8 years. A summary of outstanding stock option grants and related transactions follows: Number of Shares Average Exercise Price Weighted- Average Remaining Contractual Term (Years) Aggregated Intrinsic Value (In thousands) Outstanding at January 1, 2018 176,055 $ 5.24 Issued for acquistion of TCSB (see note #26) 187,915 9.94 Exercised (152,549 ) 9.31 Forfeited - Expired - Outstanding at December 31, 2018 211,421 $ 6.48 4.70 $ 3,076 Vested and expected to vest at December 31, 2018 211,421 $ 6.48 4.70 $ 3,076 Exercisable at December 31, 2018 211,421 $ 6.48 4.70 $ 3,076 Number of Shares Weighted- Average Grant Date Fair Value Outstanding at January 1, 2018 290,527 $ 15.88 Granted 73,406 23.62 Vested (96,255 ) 13.17 Forfeited (9,259 ) 18.33 Outstanding at December 31, 2018 258,419 $ 19.00 A summary of weighted-average assumptions used in the Black-Scholes option pricing model for the issue of stock options relating to the acquisition of TCSB (see note #26) during the second quarter of 2018 follows: 2018 Expected dividend yield 2.72 % Risk-free interest rate 2.40 Expected life (in years) 3.14 Expected volatility 45.99 % Per share weighted-average grant date fair value $ 13.25 Pursuant to the terms of the Merger Agreement, these stock options were issued at an exercise price consistent with the terms of the stock options they replaced resulting in the issuance of stock options with an exercise price less than the current value of our common stock which increases the issue date fair value of the stock options. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant. The expected life was obtained using a simplified method that, in general, averaged the vesting term and original contractual term of the stock option. This method was used as relevant historical data of actual exercise activity was very limited. The expected volatility was based on historical volatility of our common stock. Certain information regarding options exercised during the periods ending December 31 follows: 2018 2017 2016 (In thousands) Intrinsic value $ 2,333 $ 623 $ 254 Cash proceeds received $ 1,420 $ 142 $ 85 Tax benefit realized $ 490 $ 218 $ 89 We maintain 401(k) and employee stock ownership plans covering substantially all of our full-time employees. During 2018, 2017 and 2016, we matched 50% of employee contributions to the 401(k) plan up to a maximum of 8%, 6% and 6% of participating employees’ eligible wages, respectively. Contributions to the employee stock ownership plan are determined annually and require approval of our Board of Directors. The maximum contribution is 6% of employees’ eligible wages. Contributions to the employee stock ownership plan were 2% for 2018, 2017 and 2016. Amounts expensed for these retirement plans were $2.3 million, $1.6 million, and $1.4 million in 2018, 2017 and 2016, respectively. Our employees participate in various performance-based compensation plans. Amounts expensed for all incentive plans totaled $9.8 million, $8.0 million and $6.2 million, in 2018, 2017 and 2016, respectively. We also provide certain health care and life insurance programs to substantially all full-time employees. Amounts expensed for these programs totaled $5.2 million, $4.0 million and $3.5 million in 2018, 2017 and 2016 respectively. These insurance programs are also available to retired employees at their own expense.

OTHER NON-INTEREST INCOME

OTHER NON-INTEREST INCOME	12 Months Ended
	Dec. 31, 2018
OTHER NON-INTEREST INCOME [Abstract]
OTHER NON-INTEREST INCOME	NOTE 15 – OTHER NON-INTEREST INCOME Other non-interest income for the years ended December 31 follows: 2018 2017 2016 (In thousands) Investment and insurance commissions $ 1,971 $ 1,968 $ 1,647 ATM fees 1,457 1,446 1,496 Bank owned life insurance 970 1,061 1,124 Other 4,362 3,693 4,336 Total other non-interest income $ 8,760 $ 8,168 $ 8,603

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 16 – DERIVATIVE FINANCIAL INSTRUMENTS We are required to record derivatives on our Consolidated Statements of Financial Condition as assets and liabilities measured at their fair value. The accounting for increases and decreases in the value of derivatives depends upon the use of derivatives and whether the derivatives qualify for hedge accounting. Our derivative financial instruments according to the type of hedge in which they are designated at December 31 follow: 2018 Notional Average Fair (Dollars in thousands) Cash flow hedge designation Pay-fixed interest rate swap agreements $ 25,000 2.6 $ 280 Interest rate cap agreements 150,000 3.6 2,245 Total $ 175,000 3.5 $ 2,525 No hedge designation Rate-lock mortgage loan commitments $ 32,473 0.1 $ 687 Mandatory commitments to sell mortgage loans 57,583 0.1 (383 ) Pay-fixed interest rate swap agreements - commercial 94,451 5.5 405 Pay-variable interest rate swap agreements - commercial 94,451 5.5 (405 ) Purchased options 3,095 2.5 116 Written options 3,095 2.5 (116 ) Total $ 285,148 3.7 $ 304 2017 Notional Amount Average Maturity (years) Fair Value (Dollars in thousands) Cash flow hedge designation Pay-fixed interest rate swap agreements $ 15 ,000 3.7 $ 245 Interest rate cap agreements 45 ,000 3. 5 976 Total $ 60 ,000 3. 6 $ 1,221 No hedge designation Rate-lock mortgage loan commitments $ 25,032 0.1 $ 530 Mandatory commitments to sell mortgage loans 56,127 0.1 37 Pay-fixed interest rate swap agreements - commercial 75,990 6.2 292 Pay-variable interest rate swap agreements - commercial 75,990 6.2 (292 ) Purchased options 3, 119 3 .5 322 Written options 3, 119 3 .5 (322 ) Total $ 239,377 4.1 $ 567 We have established management objectives and strategies that include interest-rate risk parameters for maximum fluctuations in net interest income and market value of portfolio equity. We monitor our interest rate risk position via simulation modeling reports. The goal of our asset/liability management efforts is to maintain profitable financial leverage within established risk parameters. To meet our asset/liability management objectives, we may periodically enter into derivative financial instruments to mitigate exposure to fluctuations in cash flows resulting from changes in interest rates (‘‘Cash Flow Hedges’’). Cash Flow Hedges included certain pay-fixed interest rate swaps and interest rate cap agreements. Pay-fixed interest rate swaps convert the variable-rate cash flows on debt obligations to fixed-rates. Under interest-rate cap agreements, we will receive cash if interest rates rise above a predetermined level. As a result, we effectively have variable-rate debt with an established maximum rate. We pay an upfront premium on interest rate caps which is recognized in earnings in the same period in which the hedged item affects earnings. Unrecognized premiums from interest rate caps aggregated to $2.7 million and $0.9 million at December 31, 2018 and 2017, respectively. It is anticipated that $0.5 million, net of tax, of unrealized gains on Cash Flow Hedges at December 31, 2018, will be reclassified into earnings over the next twelve months. The maximum term of any Cash Flow Hedge at December 31, 2018 is 4.8 years. Certain derivative financial instruments have not been designated as hedges. The fair value of these derivative financial instruments has been recorded on our Consolidated Statements of Financial Condition and is adjusted on an ongoing basis to reflect their then current fair value. The changes in fair value of derivative financial instruments not designated as hedges are recognized in earnings. In the ordinary course of business, we enter into rate-lock mortgage loan commitments with customers (‘‘Rate-Lock Commitments’’). These commitments expose us to interest rate risk. We also enter into mandatory commitments to sell mortgage loans (‘‘Mandatory Commitments’’) to reduce the impact of price fluctuations of mortgage loans held for sale and Rate-Lock Commitments. Mandatory Commitments help protect our loan sale profit margin from fluctuations in interest rates. The changes in the fair value of Rate Lock Commitments and Mandatory Commitments are recognized currently as part of net gains on mortgage loans in the Consolidated Statements of Operations. We obtain market prices on Mandatory Commitments and Rate-Lock Commitments. Net gains on mortgage loans, as well as net income, may be more volatile as a result of these derivative instruments, which are not designated as hedges. In prior periods we offered to our deposit customers an equity linked time deposit product (‘‘Altitude CD’’). The Altitude CD was a time deposit that provided the customer a guaranteed return of principal at maturity plus a potential equity return (a written option), while we receive a like stream of funds based on the equity return (a purchased option). The written and purchased options will generally move in opposite directions resulting in little or no net impact on our Consolidated Statements of Operations. All of the written and purchased options in the table above relate to this Altitude CD product. We have a program that allows commercial loan customers to lock in a fixed rate for a longer period of time than we would normally offer for interest rate risk reasons. We will enter into a variable rate commercial loan and an interest rate swap agreement with a customer and then enter into an offsetting interest rate swap agreement with an unrelated party. The interest rate swap agreement fair values will generally move in opposite directions resulting in little or no net impact on our Consolidated Statements of Operations. All of the interest rate swap agreements with no hedge designation in the table above relate to this program. Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives December 31, December 31, 2018 2017 2018 2017 Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value (In thousands) Derivatives designated as hedging instruments Pay-fixed interest rate swap agreements Other assets $ 280 Other assets $ 245 Other $ - Other $ - Interest rate cap agreements Other assets 2,245 Other assets 976 O ther - Other - $ 2,525 $ 1,221 $ - $ - Derivatives not designated as hedging instruments Rate-lock mortgage loan commitments Other assets $ 687 Other assets $ 530 Other $ - Other $ - Mandatory commitments to sell mortgage loans Other assets - Other assets 37 Other 383 Other - Pay-fixed interest rate swap agreements - commercial Other assets 1,116 Other assets 631 Other 711 Other 339 Pay-variable interest rate swap agreements - commercial Other assets 711 Other assets 339 Other 1,116 Other 631 Purchased options Other assets 116 Other assets 322 Other - Other - Written options Other assets - Other assets - Other 116 Other 322 2,630 1,859 2,326 1,292 Total derivatives $ 5,155 $ 3,080 $ 2,326 $ 1,292 The effect of derivative financial instruments on the Consolidated Statements of Operations follows: Year Ended December 31, Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion) Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Location of Gain (Loss) Recognized Gain (Loss) Recognized in Income(1) 2018 2017 2016 Portion) 2018 2017 2016 in Income (1) 2018 2017 2016 (In thousands) Cash Flow Hedges Interest rate cap $ (340 ) $ 108 $ - Interest expense $ 206 $ - $ - Interest expense $ - $ - $ - Pay-fixed interest agreements 78 216 - Interest expense 31 (18 ) - Interest expense (12 ) (12 ) - Total $ (262 ) $ 324 $ - $ 237 $ (18 ) $ - $ (12 ) $ (12 ) $ - No hedge designation Rate-lock mortgage Net gains on $ 157 $ (116 ) $ 96 Mandatory Net gains on (420 ) (593 ) 561 Pay-fixed interest rate Interest 113 43 746 Pay-variable interest rate Interest (113 ) (43 ) (746 ) Purchased options Interest (206 ) 84 116 Written options Interest expense 206 (84 ) (116 ) Total $ (263 ) $ (709 ) $ 657 (1) For cash flow hedges, this location and amount refers to the ineffective portion.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 17 – RELATED PARTY TRANSACTIONS Certain of our directors and executive officers, including companies in which they are officers or have significant ownership, were loan and deposit customers during 2018 and 2017. A summary of loans to our directors and executive officers whose borrowing relationship (which includes loans to entities in which the individual owns a 10% or more voting interest) exceeds $60,000 for the years ended December 31 follows: 2018 2017 (In thousands) Balance at beginning of year $ 2,569 $ 415 New loans and advances 13,484 2,945 Repayments (1,894 ) (791 ) Balance at end of year $ 14,159 $ 2,569 Deposits held by us for directors and executive officers totaled $1.5 million and $1.4 million at December 31, 2018 and 2017, respectively.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2018
LEASES [Abstract]
LEASES	NOTE 18 – LEASES We have non-cancelable operating leases for certain office facilities, some of which include renewal options and escalation clauses. A summary of future minimum lease payments under non-cancelable operating leases at December 31, 2018, follows: (In thousands) 2019 $ 1,805 2020 1,650 2021 1,261 2022 975 2023 938 2024 and thereafter 1,652 Total $ 8,281 Rental expense on operating leases totaled $1.7 million, $1.4 million and $1.2 million in 2018, 2017 and 2016, respectively.

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2018
CONCENTRATIONS OF CREDIT RISK [Abstract]
CONCENTRATIONS OF CREDIT RISK	NOTE 19 – CONCENTRATIONS OF CREDIT RISK Credit risk is the risk to earnings and capital arising from an obligor’s failure to meet the terms of any contract with our organization or otherwise fail to perform as agreed. Credit risk can occur outside of our traditional lending activities and can exist in any activity where success depends on counterparty, issuer or borrower performance. Concentrations of credit risk (whether on- or off-balance sheet) arising from financial instruments can exist in relation to individual borrowers or groups of borrowers, certain types of collateral, certain types of industries or certain geographic regions. Credit risk associated with these concentrations could arise when a significant amount of loans or other financial instruments, related by similar characteristics, are simultaneously impacted by changes in economic or other conditions that cause their probability of repayment or other type of settlement to be adversely affected. Our major concentrations of credit risk arise by collateral type and by industry. The significant concentrations by collateral type at December 31, 2018, include $989.3 million of loans secured by residential real estate and $180.3 million of construction and development loans. Additionally, within our commercial real estate and commercial loan portfolio, we had significant standard industry classification concentrations in the following categories as of December 31, 2018: Lessors of Nonresidential Real Estate ($340.4 million); Lessors of Residential Real Estate ($139.8 million); Construction ($100.0 million); Manufacturing ($72.0 million); Health Care and Social Assistance ($71.1 million) and Accommodation and Food Services ($70.1 million). A geographic concentration arises because we primarily conduct our lending activities in the State of Michigan.

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2018
REGULATORY MATTERS [Abstract]
REGULATORY MATTERS	NOTE 20 – REGULATORY MATTERS Capital guidelines adopted by federal and state regulatory agencies and restrictions imposed by law limit the amount of cash dividends our Bank can pay to us. Under these guidelines, the amount of dividends that may be paid in any calendar year is limited to the Bank’s current year net profits, combined with the retained net profits of the preceding two years. Further, the Bank cannot pay a dividend at any time that it has negative undivided profits. As of December 31, 2018, the Bank had positive undivided profits of $25.6 million. It is not our intent to have dividends paid in amounts that would reduce the capital of our Bank to levels below those which we consider prudent and in accordance with guidelines of regulatory authorities. We are also subject to various regulatory capital requirements. The prompt corrective action regulations establish quantitative measures to ensure capital adequacy and require minimum amounts and ratios of total, Tier 1, and common equity Tier 1 capital to risk-weighted assets and Tier 1 capital to average assets. Failure to meet minimum capital requirements can result in certain mandatory, and possibly discretionary, actions by regulators that could have a material effect on our consolidated financial statements. Under capital adequacy guidelines, we must meet specific capital requirements that involve quantitative measures as well as qualitative judgments by the regulators. The most recent regulatory filings as of December 31, 2018 and 2017, categorized our Bank as well capitalized. Management is not aware of any conditions or events that would have changed the most recent Federal Deposit Insurance Corporation (‘‘FDIC’’) categorization. On July 2, 2013, the Federal Reserve approved a final rule that establishes an integrated regulatory capital framework (the ‘‘New Capital Rules’’). The rule implements in the United States the Basel III regulatory capital reforms from the Basel Committee on Banking Supervision and certain changes required by the Dodd-Frank Act. In general, under the New Capital Rules, minimum requirements have increased for both the quantity and quality of capital held by banking organizations. Consistent with the international Basel framework, the New Capital Rules include a new minimum ratio of common equity Tier 1 capital to risk-weighted assets of 4.5% and a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets that applies to all supervised financial institutions. The capital conservation buffer began to phase in on January 1, 2016 with 1.875% and 1.25% added to the minimum ratio for adequately capitalized institutions for 2018 and 2017, respectively and 2.5% will be added in 2019 when fully phased in. This capital conservation buffer is not reflected in the table that follows. To avoid limits on capital distributions and certain discretionary bonus payments we must meet the minimum ratio for adequately capitalized institutions plus the phased in buffer. The rule also raises the minimum ratio of Tier 1 capital to risk-weighted assets from 4% to 6% and includes a minimum leverage ratio of 4% for all banking organizations. As to the quality of capital, the New Capital Rules emphasize common equity Tier 1 capital, the most loss-absorbing form of capital, and implement strict eligibility criteria for regulatory capital instruments. The New Capital Rules also change the methodology for calculating risk-weighted assets to enhance risk sensitivity. Our actual capital amounts and ratios at December 31 follow: Actual Minimum for Adequately Capitalized Institutions Minimum for Well-Capitalized Institutions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) 2018 Total capital to risk-weighted assets Consolidated $ 371,603 14.25 % $ 208,572 8.00 % NA NA Independent Bank 337,227 12.94 208,456 8.00 $ 260,569 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 345,419 13.25 % $ 156,429 6.00 % NA NA Independent Bank 311,043 11.94 156,342 6.00 $ 208,456 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 307,255 11.79 % $ 117,322 4.50 % NA NA Independent Bank 311,043 11.94 117,256 4.50 $ 169,370 6.50 % Tier 1 capital to average assets Consolidated $ 345,419 10.47 % $ 131,930 4.00 % NA NA Independent Bank 311,043 9.44 131,778 4.00 $ 164,723 5.00 % 2017 Total capital to risk-weighted assets Consolidated $ 312,163 15.16 % $ 164,782 8.00 % NA NA Independent Bank 290,188 14.10 164,675 8.00 $ 205,843 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 288,451 14.00 % $ 123,586 6.00 % NA NA Independent Bank 266,476 12.95 123,506 6.00 $ 164,675 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 255,934 12.43 % $ 92,690 4.50 % NA NA Independent Bank 266,476 12.95 92,630 4.50 $ 133,798 6.50 % Tier 1 capital to average assets Consolidated $ 288,451 10.57 % $ 109,209 4.00 % NA NA Independent Bank 266,476 9.78 109,041 4.00 $ 136,301 5.00 % NA - Not applicable The components of our regulatory capital are as follows: Consolidated Independent Bank December 31, December 31, 2018 2017 2018 2017 (In thousands) Total shareholders’ equity $ 338,994 $ 264,933 $ 341,496 $ 269,481 Add (deduct) Accumulated other comprehensive loss for regulatory purposes 4,311 201 4,311 201 Goodwill and other intangibles (34,715 ) (1,269 ) (34,715 ) (1,269 ) Disallowed deferred tax assets (1,335 ) (7,931 ) (49 ) (1,937 ) Common equity tier 1 capital 307,255 255,934 311,043 266,476 Qualifying trust preferred securities 38,164 34,500 - - Disallowed deferred tax assets - (1,983 ) - - Tier 1 capital 345,419 288,451 311,043 266,476 Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets 26,184 23,712 26,184 23,712 Total risk-based capital $ 371,603 $ 312,163 $ 337,227 $ 290,188

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	12 Months Ended
	Dec. 31, 2018
FAIR VALUE DISCLOSURES [Abstract]
FAIR VALUE DISCLOSURES	NOTE 21 – FAIR VALUE DISCLOSURES FASB ASC topic 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC topic 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 1 instruments include securities traded on active exchange markets, such as the New York Stock Exchange, as well as U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 2 instruments include securities traded in less active dealer or broker markets. Level 3: Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. We used the following methods and significant assumptions to estimate fair value: Securities : If quoted market prices are not available for the specific security, then fair values are estimated by (1) using quoted market prices of securities with similar characteristics, (2) matrix pricing, which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted prices for specific securities but rather by relying on the securities’ relationship to other benchmark quoted prices, or (3) a discounted cash flow analysis whose significant fair value inputs can generally be verified and do not typically involve judgment by management. These securities are classified as Level 2 of the valuation hierarchy and primarily include agency securities, private label mortgage-backed securities, other asset backed securities, obligations of states and political subdivisions, trust preferred securities, corporate securities and foreign government securities. Loans held for sale Impaired loans with specific loss allocations based on collateral value Other real estate Appraisals for both collateral-dependent impaired loans and other real estate are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by us. Once received, an independent third party, or a member of our Collateral Evaluation Department (for commercial properties), or a member of our Special Assets/ORE Group (for residential properties) reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. We compare the actual selling price of collateral that has been sold to the most recent appraised value of our properties to determine what additional adjustment, if any, should be made to the appraisal value to arrive at fair value. For commercial and residential properties we typically discount an appraisal to account for various factors that the appraisal excludes in its assumptions. These additional discounts generally do not result in material adjustments to the appraised value. Capitalized mortgage loan servicing rights : The fair value of capitalized mortgage loan servicing rights is based on a valuation model used by an independent third party 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. Certain model assumptions are generally unobservable and are based upon the best information available including data relating to our own servicing portfolio, reviews of mortgage servicing assumption and valuation surveys and input from various mortgage servicers and, therefore, are recorded as Level 3. Management evaluates the third party valuation for reasonableness each quarter as part of our financial reporting control processes. Derivatives Assets and liabilities measured at fair value, including financial assets for which we have elected the fair value option, were as follows: Fair Value Measurements Using Fair Value Measure- ments Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) December 31, 2018: Measured at Fair Value on a Recurring Basis Assets Equity securities at fair value $ 393 $ 393 $ - $ - Securities available for sale U.S. agency 20,014 - 20,014 - U.S. agency residential mortgage-backed 123,751 - 123,751 - U.S. agency commercial mortgage-backed 5,726 - 5,726 - Private label mortgage-backed 29,419 - 29,419 - Other asset backed 83,319 - 83,319 - Obligations of states and political subdivisions 127,555 - 127,555 - Corporate 34,309 - 34,309 - Trust preferred 1,819 - 1,819 - Foreign government 2,014 - 2,014 - Loans held for sale, carried at fair value 44,753 - 44,753 - Capitalized mortgage loan servicing rights 21,400 - - 21,400 Derivatives (1) 5,155 - 5,155 - Liabilities Derivatives (2) 2,326 - 2,326 - Measured at Fair Value on a Non-recurring basis: Assets Loans held for sale, carried at the lower of cost or fair value 41,471 41,471 - - Impaired loans (3) Commercial Income producing - real estate 217 - - 217 Land, land development & construction-real estate 106 - - 106 Commercial and industrial 2,243 - - 2,243 Mortgage 1-4 family 333 - - 333 Resort lending 572 - - 572 Other real estate (4) Mortgage 1-4 family 95 - - 95 Home equity - 2nd lien 59 - - 59 (1) Included in accrued income and other assets. (2) Included in accrued expenses and other liabilities. (3) Only includes impaired loans with specific loss allocations based on collateral value. (4) Only includes other real estate with subsequent write downs to fair value. Fair Value Measurements Using Fair Value Measure- ments Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) December 31, 2017: Measured at Fair Value on a Recurring Basis: Assets Trading securities $ 455 $ 455 $ - $ - Securities available for sale U.S. Treasury 898 898 - - U.S. agency 25,682 - 25,682 - U.S. agency residential mortgage-backed 137,918 - 137,918 - U.S. agency commercial mortgage-backed 9,760 - 9,760 - Private label mortgage-backed 29,109 - 29,109 - Other asset backed 93,898 - 93,898 - Obligations of states and political subdivisions 172,945 - 172,945 - Corporate 47,853 - 47,853 - Trust preferred 2,802 - 2,802 - Foreign government 2,060 - 2,060 - Loans held for sale 39,436 - 39,436 - Capitalized mortgage loan servicing rights 15,699 - - 15,699 Derivatives (1) 3,080 - 3,080 - Liabilities Derivatives (2) 1,292 - 1,292 - Measured at Fair Value on a Non-recurring basis: Assets Impaired loans (3) Commercial Income producing - real estate 274 - - 274 Land, land development & construction-real estate 9 - - 9 Commercial and industrial 1,051 - - 1,051 Mortgage 1-4 family 339 - - 339 Resort lending 207 - - 207 Other real estate (4) Mortgage 1-4 family 186 - - 186 Resort lending 65 - - 65 (1) Included in accrued income and other assets (2) Included in accrued expenses and other liabilities (3) Only includes impaired loans with specific loss allocations based on collateral value. (4) Only includes other real estate with subsequent write downs to fair value. There were no transfers between Level 1 and Level 2 during the years ended December 31, 2018 and 2017. Changes in fair values of financial assets for which we have elected the fair value option for the years ended December 31 were as follows: Net Gains (Losses) on Assets Mortgage Loan Servicing, net Total Change in Fair Values Included in Current Period Earnings Securities Mortgage Loans (In thousands) 2018 Equity securities at fair value $ (62 ) $ - $ - $ (62 ) Loans held for sale - 413 - 413 Capitalized mortgage loan servicing rights - - (2,323 ) (2,323 ) 2017 Trading securities $ 45 $ - $ - $ 45 Loans held for sale - 407 - 407 Capitalized mortgage loan servicing rights - - (2,744 ) (2,744 ) 2016 Trading securities $ 262 $ - $ - $ 262 Loans held for sale - (277 ) - (277 ) For those items measured at fair value pursuant to our election of the fair value option, interest income is recorded within the Consolidated Statements of Operations based on the contractual amount of interest income earned on these financial assets and dividend income is recorded based on cash dividends received. The following represent impairment charges recognized during the years ended December 31, 2018, 2017 and 2016 relating to assets measured at fair value on a non-recurring basis: · Certain individual strata of capitalized mortgage loan servicing rights were measured at fair value on a non-recurring basis during 2016. A recovery of $1.0 million was included in our results of operations for the year ending December 31, 2016. · Loans which are measured for impairment using the fair value of collateral for collateral dependent loans had a carrying amount of $3.5 million, which is net of a valuation allowance of $1.5 million at December 31, 2018, and had a carrying amount of $1.9 million, which is net of a valuation allowance of $0.7 million at December 31, 2017. An additional provision for loan losses relating to these impaired loans of $1.3 million, $0.5 million and $0.2 million was included in our results of operations for the years ending December 31, 2018, 2017 and 2016, respectively. · Other real estate, which is measured using the fair value of the property, had a carrying amount of $0.2 million which is net of a valuation allowance of $0.1 million at December 31, 2018, and a carrying amount of $0.3 million which is net of a valuation allowance of $0.1 million, at December 31, 2017. An additional charge relating to other real estate measured at fair value of $0.1 million, $0.1 million and $0.6 million was included in our results of operations during the years ended December 31, 2018, 2017 and 2016, respectively. A reconciliation for all assets and (liabilities) measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31 follows: Capitalized Mortgage Loan Servicing Rights 2018 2017 2016 (In thousands) Beginning balance $ 15,699 $ - $ - Change in accounting - 14,213 - Beginning balance, as adjusted 15,699 14,213 - Total losses realized and unrealized: Included in results of operations (2,323 ) (2,744 ) - Included in other comprehensive income (loss) - - - Purchases, issuances, settlements, maturities and calls 8,024 4,230 - Transfers in and/or out of Level 3 - - - Ending balance $ 21,400 $ 15,699 $ - Amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets and liabilities still held at December 31 $ (2,323 ) $ (2,744 ) $ - The fair value of our capitalized mortgage loan servicing rights has been determined based on a valuation model used by an independent third party Asset Fair Value Valuation Technique Unobservable Inputs Range Weighted Average (In thousands) 2018 Capitalized mortgage loan servicing rights $ 21,400 Present value of net Discount rate 10.00% to 13.00 % 10.15 % servicing revenue Cost to service $68 to $216 $ 81 Ancillary income 20 to 36 23 Float rate 2.57 % 2.57 % 2017 Capitalized mortgage loan servicing rights $ 15,699 Present value of net Discount rate 9.88% to 11.00 % 10.11 % servicing revenue Cost to service $66 to $216 $ 81 Ancillary income 20 to 36 23 Float rate 2.24 % 2.24 % Quantitative information about Level 3 fair value measurements measured on a non-recurring basis follows: Asset Valuation Unobservable Range Weighted (In thousands) 2018 Impaired loans Commercial (1) $ 2,566 Sales comparison approach Adjustment for differences between comparable sales (32.5)% to 60.0% (1.9 )% Mortgage 905 Sales comparison approach Adjustment for differences between comparable sales (40.1) to 25.6 0.7 Other real estate Mortgage 154 Sales comparison approach Adjustment for differences between comparable sales 0.0 to 34.1 11.2 2017 Impaired loans Commercial $ 1,334 Sales comparison approach Adjustment for differences between comparable sales (32.5)% to 25.0% (4.5 )% Mortgage 546 Sales comparison approach Adjustment for differences between comparable sales (21.1) to 34.1 (2.7 ) Other real estate Mortgage 251 Sales comparison approach Adjustment for differences between comparable sales (33.0) to 44.5 (1.0 ) (1) In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2018, we had an impaired collateral dependent commercial relationship that totaled $0.7 million that was secured by collateral other than real estate. Collateral securing this relationship primarily included accounts receivable, inventory and cash at December 31, 2018. Valuation techniques at December 31, 2018, included discounting financial statement values for each particular asset type. Discount rates used ranged from 20% to 80% of stated values. The following table reflects the difference between the aggregate fair value and the aggregate remaining contractual principal balance outstanding for loans held for sale for which the fair value option has been elected at December 31. Aggregate Fair Value Difference Contractual Principal (In thousands) Loans held for sale 2018 $ 44,753 $ 1,257 $ 43,496 2017 39,436 844 38,592 2016 35,946 437 35,509

FAIR VALUES OF FINANCIAL INSTRU

FAIR VALUES OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
FAIR VALUES OF FINANCIAL INSTRUMENTS [Abstract]
FAIR VALUES OF FINANCIAL INSTRUMENTS	NOTE 22 – FAIR VALUES OF FINANCIAL INSTRUMENTS Most of our assets and liabilities are considered financial instruments. Many of these financial instruments lack an available trading market and it is our general practice and intent to hold the majority of our financial instruments to maturity. Significant estimates and assumptions were used to determine the fair value of financial instruments. These estimates are subjective in nature, involving uncertainties and matters of judgment, and therefore, fair values may not be a precise estimate. Changes in assumptions could significantly affect the estimates. As discussed in note #1, we adopted ASU 2016-01 as of January 1, 2018. This new ASU requires entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes. All of estimated fair values of our financial instruments in the table below at December 31, 2018 have used this exit price notion. In addition, except as discussed below in the net loans and loans held for sale section, all of our financial assets and liabilities have historically been valued using an exit price notion. This new ASU also removes the requirement to disclose the methods and significant assumptions used to estimate the fair value of financial instruments measured at amortized cost. The methods and significant assumptions for those financial instruments measured at amortized cost disclosed below are presented for fair values at December 31, 2017. Estimated fair values have been determined using available data and methodologies that are considered suitable for each category of financial instrument. For instruments with adjustable interest rates which reprice frequently and without significant credit risk, it is presumed that estimated fair values approximate the recorded book balances. Cash and due from banks and interest bearing deposits Interest bearing deposits - time Securities Federal Home Loan Bank and Federal Reserve Bank Stock Net loans and loans held for sale : Loans held for sale at December 31, 2017 are classified as Level 2 as described in note #21. Accrued interest receivable and payable Derivative financial instruments Deposits Other borrowings Subordinated debentures The estimated recorded book balances and fair values at December 31 follow: Fair Value Using Recorded Book Balance Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) 2018 Assets Cash and due from banks $ 23,350 $ 23,350 $ 23,350 $ - $ - Interest bearing deposits 46,894 46,894 46,894 - - Interest bearing deposits - time 595 594 - 594 - Equity securities at fair value 393 393 393 - - Securities available for sale 427,926 427,926 - 427,926 - Federal Home Loan Bank and Federal Reserve Bank Stock 18,359 NA NA NA NA Net loans and loans held for sale 2,643,856 2,606,256 41,471 44,753 2,520,032 Accrued interest receivable 10,164 10,164 22 1,789 8,353 Derivative financial instruments 5,155 5,155 - 5,155 - Liabilities Deposits with no stated maturity (1) $ 2,197,494 $ 2,197,494 $ 2,197,494 $ - $ - Deposits with stated maturity (1) 715,934 711,312 - 711,312 - Other borrowings 25,700 25,706 - 25,706 - Subordinated debentures 39,388 35,021 - 35,021 - Accrued interest payable 1,646 1,646 114 1,532 - Derivative financial instruments 2,326 2,326 - 2,326 - 2017 Assets Cash and due from banks $ 36,994 $ 36,994 $ 36,994 $ - $ - Interest bearing deposits 17,744 17,744 17,744 - - Interest bearing deposits - time 2,739 2,740 - 2,740 - Trading securities 455 455 455 - - Securities available for sale 522,925 522,925 898 522,027 - Federal Home Loan Bank and Federal Reserve Bank Stock 15,543 NA NA NA NA Net loans and loans held for sale 2,035,666 1,962,937 - 39,436 1,923,501 Accrued interest receivable 8,609 8,609 1 2,192 6,416 Derivative financial instruments 3,080 3,080 - 3,080 - Liabilities Deposits with no stated maturity (1) $ 1,845,716 $ 1,845,716 $ 1,845,716 $ - $ - Deposits with stated maturity (1) 554,818 551,489 - 551,489 - Other borrowings 54,600 54,918 - 54,918 - Subordinated debentures 35,569 29,946 - 29,946 - Accrued interest payable 892 892 48 844 - Derivative financial instruments 1,292 1,292 - 1,292 - (1) Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $123.080 million and $12.992 million at December 31, 2018 and 2017, respectively. Deposits with a stated maturity include reciprocal deposits with a recorded book balance of $ million and $37.987 million at December 31, 2018 and 2017, respectively. The fair values for commitments to extend credit and standby letters of credit are estimated to approximate their aggregate book balance, which is nominal, and therefore are not disclosed. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale the entire holdings of a particular financial instrument. Fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, the value of future earnings attributable to off-balance sheet activities and the value of assets and liabilities that are not considered financial instruments. Fair value estimates for deposit accounts do not include the value of the core deposit intangible asset resulting from the low-cost funding provided by the deposit liabilities compared to the cost of borrowing funds in the market.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2018
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	NOTE 23 – ACCUMULATED OTHER COMPREHENSIVE LOSS A summary of changes in accumulated other comprehensive loss (‘‘AOCL’’), net of tax during the years ended December 31 follows: Unrealized Losses on Securities Available for Sale Dispropor- tionate Tax Effects from Securities Available for Sale Unrealized Gains (Losses) on Cash Flow Hedges Dispropor- tionate Tax Effects from Cash Flow Hedges Total 2018 Balances at beginning of period $ (470 ) $ (5,798 ) $ 269 $ - $ (5,999 ) Other comprehensive loss before reclassifications (3,671 ) - (207 ) - (3,878 ) Amounts reclassified from AOCL (44 ) - (187 ) - (231 ) Net current period other comprehensive loss (3,715 ) - (394 ) - (4,109 ) Balances at end of period $ (4,185 ) $ (5,798 ) $ (125 ) $ - $ (10,108 ) 2017 Balances at beginning of period $ (3,310 ) $ (5,798 ) $ - $ - $ (9,108 ) Cumulative effect of change in accounting 300 - - - 300 Balances at beginning of period, as adjusted (3,010 ) (5,798 ) - - (8,808 ) Other comprehensive income before reclassifications 2,763 - 210 - 2,973 Amounts reclassified from AOCL (140 ) - 12 - (128 ) Net current period other comprehensive income 2,623 - 222 - 2,845 Disproportionate tax effects due to change in tax rate (83 ) 83 47 (47 ) - Reclassification of certain deferred tax effects (1) - (83 ) - 47 (36 ) Balances at end of period $ (470 ) $ (5,798 ) $ 269 $ - $ (5,999 ) 2016 Balances at beginning of period $ (238 ) $ (5,798 ) $ - $ - $ (6,036 ) Other comprehensive loss before reclassifications (2,876 ) - - - (2,876 ) Amounts reclassified from AOCL (196 ) - - - (196 ) Net current period other comprehensive loss (3,072 ) - - - (3,072 ) Balances at end of period $ (3,310 ) $ (5,798 ) $ - $ - $ (9,108 ) (1) Amounts reclassified to accumulated deficit due to early adoption of ASU 2018-02. See note #1. The disproportionate tax effects from securities available for sale arose primarily due to tax effects of other comprehensive income (‘‘OCI’’) in the presence of a valuation allowance against our deferred tax assets and a pretax loss from operations. Generally, the amount of income tax expense or benefit allocated to operations is determined without regard to the tax effects of other categories of income or loss, such as OCI. However, an exception to the general rule is provided when, in the presence of a valuation allowance against deferred tax assets, there is a pretax loss from operations and pretax income from other categories in the current period. In such instances, income from other categories must offset the current loss from operations, the tax benefit of such offset being reflected in operations. Release of material disproportionate tax effects from other comprehensive income to earnings is done by the portfolio method whereby the effects will remain in AOCL as long as we carry a more than inconsequential portfolio of securities available for sale. A summary of reclassifications out of each component of AOCL for the years ended December 31 follows: AOCL Component Reclassified From AOCL Affected Line Item in Consolidated Statements of Operations (In thousands) 2018 Unrealized losses on securities available for sale $ 56 Net gains on securities - Net impairment loss recognized in earnings 56 Total reclassifications before tax 12 Income tax expense $ 44 Reclassifications, net of tax Unrealized gains (losses) on cash flow hedges $ (237 ) Interest expense (50 ) Income tax expense $ (187 ) Reclassification, net of tax $ 231 Total reclassifications for the period, net of tax 2017 Unrealized losses on securities available for sale $ 215 Net gains on securities - Net impairment loss recognized in earnings 215 Total reclassifications before tax 75 Income tax expense $ 140 Reclassifications, net of tax Unrealized gains (losses) on cash flow hedges $ 18 Interest expense 6 Income tax expense $ 12 Reclassification, net of tax $ 128 Total reclassifications for the period, net of tax 2016 Unrealized losses on securities available for sale $ 301 Net gains on securities - Net impairment loss recognized in earnings 301 Total reclassifications before tax 105 Income tax expense $ 196 Reclassifications, net of tax

INDEPENDENT BANK CORPORATION (P

INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2018
INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION [Abstract]
INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	NOTE 24 – INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION Presented below are condensed financial statements for our parent company. CONDENSED STATEMENTS OF FINANCIAL CONDITION December 31, 2018 2017 (In thousands) ASSETS Cash and due from banks $ 7,624 $ 16,454 Interest bearing deposits - time 25,000 5,000 Investment in subsidiaries 343,872 271,315 Accrued income and other assets 2,857 8,375 Total Assets $ 379,353 $ 301,144 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debentures $ 39,388 $ 35,569 Accrued expenses and other liabilities 530 500 Shareholders’ equity 339,435 265,075 Total Liabilities and Shareholders’ Equity $ 379,353 $ 301,144 CONDENSED STATEMENTS OF OPERATIONS Year Ended December 31, 2018 2017 2016 (In thousands) OPERATING INCOME Dividends from subsidiary $ 33,500 $ 16,000 $ 5,000 Interest income 160 29 27 Other income 56 41 153 Total Operating Income 33,716 16,070 5,180 OPERATING EXPENSES Interest expense 1,924 1,347 1,167 Administrative and other expenses 748 714 554 Total Operating Expenses 2,672 2,061 1,721 Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries 31,044 14,009 3,459 Income tax expense (benefit) (515 ) 1,587 (615 ) Income Before Equity in Undistributed Net Income of Subsidiaries 31,559 12,422 4,074 Equity in undistributed net income of subsidiaries 8,280 8,053 18,692 Net Income $ 39,839 $ 20,475 $ 22,766 CONDENSED STATEMENTS OF CASH FLOWS Year Ended December 31, 2018 2017 2016 (In thousands) Net Income $ 39,839 $ 20,475 $ 22,766 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES Deferred income tax expense (benefit) 6,620 2,146 (615 ) Share based compensation 53 45 29 Accretion of discount on subordinated debentures 51 - - (Increase) decrease in accrued income and other assets (1,307 ) (32 ) 246 Increase in accrued expenses and other liabilities 21 121 1 Equity in undistributed net income of subsidiaries (8,280 ) (8,053 ) (18,692 ) Total Adjustments (2,842 ) (5,773 ) (19,031 ) Net Cash From Operating Activities 36,997 14,702 3,735 CASH FLOW FROM (USED IN) INVESTING ACTIVITIES Purchases of interest bearing deposits - time (30,000 ) (10,000 ) (7,500 ) Maturity of interest bearing deposits - time 10,000 10,000 7,500 Acquisition of business, less cash received 431 - - Return of capital from subsidiary - - 18,000 Net Cash From (Used In) Investing Activities (19,569 ) - 18,000 CASH FLOW USED IN FINANCING ACTIVITIES Dividends paid (14,055 ) (8,960 ) (7,274 ) Proceeds from issuance of common stock 1,945 1,776 1,735 Share based compensation withholding obligation (1,467 ) (579 ) (627 ) Repurchase of common stock (12,681 ) - (16,854 ) Net Cash Used in Financing Activities (26,258 ) (7,763 ) (23,020 ) Net Increase (Decrease) in Cash and Cash Equivalents (8,830 ) 6,939 (1,285 ) Cash and Cash Equivalents at Beginning of Year 16,454 9,515 10,800 Cash and Cash Equivalents at End of Year $ 7,624 $ 16,454 $ 9,515

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 2018
REVENUE FROM CONTRACTS WITH CUSTOMERS [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	NOTE 25 – REVENUE FROM CONTRACTS WITH CUSTOMERS We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, which we adopted on January 1, 2018, using the modified retrospective method (see note #1). We derive the majority of our revenue from financial instruments and their related contractual rights and obligations which for the most part are excluded from the scope of ASU 2014-09. These sources of revenue that are excluded from the scope of this amended guidance include interest income, net gains on mortgage loans, net gains on securities, mortgage loan servicing, net and bank owned life insurance and were approximately 82.9% and 80.3% of total revenues at December 31, 2018 and 2017, respectively. Material sources of revenue that are included in the scope of ASC Topic 606 include service charges on deposits, other deposit related income, interchange income and investment and insurance commissions and are discussed in the following paragraphs. Generally these sources of revenue are earned at the time the service is delivered or over the course of a monthly period and do not result in any contract asset or liability balance at any given period end. As a result, there were no contract assets or liabilities recorded as of December 31, 2018. Service charges on deposit accounts and other deposit related income : Interchange income: Investment and insurance commissions: Net (gains) losses on other real estate and repossessed assets: Disaggregation of our revenue sources by attribute for the year ending December 31, 2018 follows: Service Charges on Deposit Accounts Other Deposit Related Income Interchange Income Investment and Insurance Commissions Total (In thousands) Retail Overdraft fees $ 8,285 $ 8,285 Account service charges 2,145 2,145 ATM fees $ 1,423 1,423 Other 941 941 Business Overdraft fees 1,567 1,567 Account service charges 261 261 ATM fees 34 34 Other 594 594 Interchange income $ 9,905 9,905 Asset management revenue $ 1,100 1,100 Transaction based revenue 871 871 Total $ 12,258 $ 2,992 $ 9,905 $ 1,971 $ 27,126 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,992 Investment and insurance commissions 1,971 Bank owned life insurance 970 Other 2,827 Total $ 8,760

RECENT ACQUISITION

RECENT ACQUISITION	12 Months Ended
	Dec. 31, 2018
RECENT ACQUISITION [Abstract]
RECENT ACQUISITION	NOTE 26 – RECENT ACQUISITION Effective April 1, 2018, we completed the acquisition of all of the issued and outstanding shares of common stock of TCSB through a merger of TCSB into Independent Bank Corporation (“IBCP”), with IBCP as the surviving corporation (the ‘‘Merger’’). On that same date we also consolidated Traverse City State Bank, TCSB’s wholly-owned subsidiary bank, into Independent Bank (with Independent Bank as the surviving institution). Under the terms of the merger agreement each holder of TCSB common stock received 1.1166 shares of IBCP common stock plus cash in lieu of fractional shares totaling $0.005 million. TCSB option holders had their options converted into IBCP stock options. As a result we issued 2.71 million shares of common stock and 0.19 million stock options with a fair value of approximately $64.5 million to the shareholders and option holders of TCSB. The fair value of common stock and stock options issued as the consideration paid for TCSB was determined using the closing price of our common stock on the acquisition date. This acquisition was accounted for under the acquisition method of accounting. Accordingly, we recognized amounts for identifiable assets acquired and liabilities assumed at their estimated acquisition date fair values. TCSB results of operations are included in our results beginning April 1, 2018. Non-interest expense includes $3.5 million and $0.3 million of costs incurred during the years ended December 31, 2018 and 2017, respectively related to the Merger. Any remaining Merger related costs will be expensed as incurred in future periods. The following table reflects our preliminary valuation of the assets acquired and liabilities assumed: (In thousands) Cash and cash equivalents $ 23,521 Interest bearing deposits - time 4,054 Securities available for sale 6,066 Federal Home Loan Bank stock 778 Loans, net 295,799 Property and equipement, net 1,067 Capitalized mortgage loan servicing rights 3,047 Accrued income and other assets 3,362 Other intangibles (1) 5,798 Total assets acquired 343,492 Deposits 287,710 Other borrowings 14,345 Subordinated debentures 3,768 Accrued expenses and other liabilities 1,429 Total liabilities assumed 307,252 Net assets acquired 36,240 Goodwill 28,300 Purchase price (fair value of consideration) $ 64,540 (1) Relates to core deposit intangibles (see note #7). Management views the disclosed fair values presented above to be provisional. Prior to the end of the one-year measurement period for finalizing acquisition-date fair values, if information becomes available which would indicate adjustments are required to the allocation, such adjustments will be included in the allocation in the reporting period in which the adjustment amounts are determined. Goodwill related to this acquisition will not be deductible for tax purposes and consists largely of synergies and cost savings resulting from the combining of the operations of TCSB into ours as well as expansion into a new market. The estimated fair value of the core deposit intangible was $5.8 million and is being amortized over an estimated useful life of 10 years. The fair value of net assets acquired includes fair value adjustments to certain receivables that were not considered impaired as of the acquisition date. The fair value adjustments were determined using discounted contractual cash flows. However, we believe that all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered impaired at the acquisition date and were not subject to the guidance relating to purchased credit impaired loans which have shown evidence of credit deterioration since origination. Receivables acquired that are not subject to these requirements included non-impaired customer receivables with a fair value and gross contractual amounts receivable of $292.9 million and $298.6 million, respectively on the date of acquisition.

MEPCO SALE

MEPCO SALE	12 Months Ended
	Dec. 31, 2018
MEPCO SALE [Abstract]
MEPCO SALE	NOTE 27 – MEPCO SALE On December 30, 2016, Mepco executed an Asset Purchase Agreement (the “APA”) with Seabury Asset Management LLC (“Seabury”). Pursuant to the terms of the APA, we sold our payment plan processing business, payment plan receivables, and certain other assets to Seabury, who also assumed certain liabilities of Mepco. This transaction closed on May 18, 2017, with an effective date of May 1, 2017. As a result of the closing, Mepco sold $33.1 million of net payment plan receivables, $0.5 million of commercial loans, $0.2 million of furniture and equipment and $1.6 million of other assets to Seabury, who also assumed $2.0 million of specified liabilities. We received cash totaling $33.4 million and recorded no gain or loss in 2017 as the assets were sold and the liabilities were assumed at book value.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
ACCOUNTING POLICIES [Abstract]
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATION
STATEMENTS OF CASH FLOWS	STATEMENTS OF CASH FLOWS
INTEREST BEARING DEPOSITS	INTEREST BEARING DEPOSITS INTEREST BEARING DEPOSITS - TIME
LOANS HELD FOR SALE	LOANS HELD FOR SALE
OPERATING SEGMENTS	OPERATING SEGMENTS
CAPITALIZED MORTGAGE LOAN SERVICING RIGHTS	CAPITALIZED MORTGAGE LOAN SERVICING RIGHTS We recognize as separate assets the rights to service mortgage loans for others. The fair value of capitalized mortgage loan servicing rights has been determined based upon fair value indications for similar servicing. Under the fair value method we measure capitalized mortgage loan servicing rights at fair value at each reporting date and report changes in fair value of capitalized mortgage loan servicing rights in earnings in the period in which the changes occur and are included in mortgage loan servicing, net in the Consolidated Statements of Operations. The fair values of capitalized mortgage loan servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Prior to January 1, 2017, capitalized mortgage loan servicing rights were amortized in proportion to and over the period of estimated net loan servicing income. We assessed capitalized mortgage loan servicing rights for impairment based on the fair value of those rights. For purposes of measuring impairment, the characteristics used included interest rate, term and type. Amortization of and changes in the impairment reserve on capitalized mortgage loan servicing rights were included in mortgage loan servicing, net in the Consolidated Statements of Operations. Mortgage loan servicing income is recorded for fees earned for servicing loans previously sold. The fees are generally based on a contractual percentage of the outstanding principal and are recorded as income when earned. Mortgage loan servicing fees, excluding fair value changes or amortization of and changes in the impairment reserve on capitalized mortgage loan servicing rights, totaled $5.5 million, $4.4 million and $4.1 million for the years ended December 31, 2018, 2017 and 2016, respectively. Late fees and ancillary fees related to loan servicing are not material.
TRANSFERS OF FINANCIAL ASSETS	TRANSFERS OF FINANCIAL ASSETS
SECURITIES	SECURITIES — We classify our securities as equity, trading, held to maturity or available for sale. Equity securities are investments in certain preferred stocks and are reported at fair value with realized and unrealized gains and losses included in earnings. Trading securities are bought and held principally for the purpose of selling them in the near term and are reported at fair value with realized and unrealized gains and losses included in earnings. We reclassified certain preferred stocks previously reported as trading to equity securities pursuant to the adoption of Securities held to maturity represent those securities for which we have the positive intent and ability to hold until maturity and are reported at cost, adjusted for amortization of premiums and accretion of discounts computed on the level-yield method. We did not have any securities held to maturity at December 31, 2018 and 2017. Securities available for sale represent those securities not classified as equity, trading or held to maturity and are reported at fair value with unrealized gains and losses, net of applicable income taxes reported in other comprehensive income (loss). We evaluate securities for other than temporary impairment (‘‘OTTI’’) at least on a quarterly basis and more frequently when economic or market conditions warrant such an evaluation. In performing this evaluation, management considers (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near term prospects of the issuer, (3) the impact of changes in market interest rates on the market value of the security and (4) an assessment of whether we intend to sell, or it is more likely than not that we will be required to sell a security in an unrealized loss position before recovery of its amortized cost basis. For securities that do not meet the aforementioned recovery criteria, the amount of impairment recognized in earnings is limited to the amount related to credit losses, while impairment related to other factors is recognized in other comprehensive income (loss). The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. Gains and losses realized on the sale of securities available for sale are determined using the specific identification method and are recognized on a trade-date basis.
FEDERAL HOME LOAN BANK ("FHLB") STOCK	FEDERAL HOME LOAN BANK (‘‘FHLB’’) STOCK
FEDERAL RESERVE BANK ("FRB") STOCK	FEDERAL RESERVE BANK (‘‘FRB’’) STOCK
LOAN REVENUE RECOGNITION	LOAN REVENUE RECOGNITION Certain loan fees and direct loan origination costs are deferred and recognized as an adjustment of yield generally over the contractual life of the related loan. Fees received in connection with loan commitments are deferred until the loan is advanced and are then recognized generally over the contractual life of the loan as an adjustment of yield. Fees on commitments that expire unused are recognized at expiration. Fees received for letters of credit are recognized as revenue over the life of the commitment.
PAYMENT PLAN RECEIVABLE REVENUE RECOGNITION	PAYMENT PLAN RECEIVABLE REVENUE RECOGNITION
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES — Portfolios are disaggregated into segments for purposes of determining the allowance for loan losses (‘‘AFLL’’) which include commercial, mortgage and installment loans. These segments are further disaggregated into classes for purposes of monitoring and assessing credit quality based on certain risk characteristics. Classes within the commercial loan segment include (i) income producing – real estate, (ii) land, land development and construction – real estate and (iii) commercial and industrial. Classes within the mortgage loan segment include (i) 1-4 family, (ii) resort lending, (iii) home equity – 1 st lien and (iv) home equity – 2 nd lien. Classes within the installment loan segment include (i) home equity – 1 st lien, (ii) home equity – 2 nd lien, (iii) boat lending, (iv) recreational vehicle lending, and (v) other. Commercial loans are subject to adverse market conditions which may impact the borrower’s ability to make repayment on the loan or could cause a decline in the value of the collateral that secures the loan. Mortgage and installment loans are subject to adverse employment conditions in the local economy which could increase default rates. In addition, mortgage loans and real estate based installment loans are subject to adverse market conditions which could cause a decline in the value of collateral that secures the loan. For an analysis of the AFLL by portfolio segment and credit quality information by class, see note #4. Some loans will not be repaid in full. Therefore, an AFLL is maintained at a level which represents our best estimate of losses incurred. In determining the AFLL and the related provision for loan losses, we consider four principal elements: (i) specific allocations based upon probable losses identified during the review of the loan portfolio, (ii) allocations established for other adversely rated commercial loans, (iii) allocations based principally on historical loan loss experience, and (iv) additional allocations based on subjective factors, including local and general economic business factors and trends, portfolio concentrations and changes in the size and/or the general terms of the loan portfolios. The first AFLL element (specific allocations) reflects our estimate of probable incurred losses based upon our systematic review of specific loans. These estimates are based upon a number of objective factors, such as payment history, financial condition of the borrower, discounted collateral exposure and discounted cash flow analysis. Impaired commercial, mortgage and installment loans are allocated AFLL amounts using this first element. The second AFLL element (other adversely rated commercial loans) reflects the application of our loan rating system. This rating system is similar to those employed by state and federal banking regulators. Commercial loans that are rated below a certain predetermined classification are assigned a loss allocation factor for each loan classification category that is based upon a historical analysis of both the probability of default and the expected loss rate (‘‘loss given default’’). The lower the rating assigned to a loan or category, the greater the allocation percentage that is applied. The third AFLL element (historical loss allocations) is determined by assigning allocations to higher rated (‘‘non-watch credit’’) commercial loans using a probability of default and loss given default similar to the second AFLL element and to homogenous mortgage and installment loan groups based upon borrower credit score and portfolio segment. For homogenous mortgage and installment loans a probability of default for each homogenous pool is calculated by way of credit score migration. Historical loss data for each homogenous pool coupled with the associated probability of default is utilized to calculate an expected loss allocation rate. The fourth AFLL element (additional allocations based on subjective factors) is based on factors that cannot be associated with a specific credit or loan category and reflects our attempt to reasonably ensure that the overall AFLL appropriately reflects a margin for the imprecision necessarily inherent in the estimates of expected credit losses. We consider a number of subjective factors when determining this fourth element, including local and general economic business factors and trends, portfolio concentrations and changes in the size, mix and the general terms of the overall loan portfolio. Increases in the AFLL are recorded by a provision for loan losses charged to expense. Although we periodically allocate portions of the AFLL to specific loans and loan portfolios, the entire AFLL is available for incurred losses. We generally charge-off commercial, homogenous residential mortgage and installment loans (and payment plan receivables prior to the sale of Mepco) when they are deemed uncollectible or reach a predetermined number of days past due based on loan product, industry practice and other factors. Collection efforts may continue and recoveries may occur after a loan is charged against the AFLL. While we use relevant information to recognize losses on loans, additional provisions for related losses may be necessary based on changes in economic conditions, customer circumstances and other credit risk factors. A loan is impaired when full payment under the loan terms is not expected. Generally, those loans included in each commercial loan class that are rated substandard, classified as non-performing or were classified as non-performing in the preceding quarter, are evaluated for impairment. Those loans included in each mortgage loan or installment loan class whose terms have been modified and considered a troubled debt restructuring are also impaired. Loans which have been modified resulting in a concession, and which the borrower is experiencing financial difficulties, are considered troubled debt restructurings (‘‘TDR’’) and classified as impaired. We measure our investment in an impaired loan based on one of three methods: the loan’s observable market price, the fair value of the collateral or the present value of expected future cash flows discounted at the loan’s effective interest rate. Large groups of smaller balance homogeneous loans, such as those loans included in each installment and mortgage loan class (and each payment plan receivable class prior to the sale of Mepco), are collectively evaluated for impairment and accordingly, they are not separately identified for impairment disclosures. TDR loans are measured at the present value of estimated future cash flows using the loan’s effective interest rate at inception of the loan. If a TDR is considered to be a collateral dependent loan, the loan is reported net, at the fair value of collateral. A loan can be removed from TDR status if it is subsequently restructured and the borrower is no longer experiencing financial difficulties and the newly restructured agreement does not contain any concessions to the borrower. The new agreement must specify market terms, including a contractual interest rate not less than a market interest rate for new debt with similar credit risk characteristics, and other terms no less favorable to us than those we would offer for similar new debt.
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT
BANK OWNED LIFE INSURANCE	BANK OWNED LIFE INSURANCE
OTHER REAL ESTATE AND REPOSSESSED ASSETS	OTHER REAL ESTATE AND REPOSSESSED ASSETS
OTHER INTANGIBLES	OTHER INTANGIBLES
GOODWILL	GOODWILL
INCOME TAXES	INCOME TAXES 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, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. We recognize interest and/or penalties related to income tax matters in income tax expense. We file a consolidated federal income tax return. Intercompany tax liabilities are settled as if each subsidiary filed a separate return.
COMMITMENTS TO EXTEND CREDIT AND RELATED FINANCIAL INSTRUMENTS	COMMITMENTS TO EXTEND CREDIT AND RELATED FINANCIAL INSTRUMENTS instruments may include commitments to extend credit and standby letters of credit. Financial instruments involve varying degrees of credit and interest-rate risk in excess of amounts reflected in the Consolidated Statements of Financial Condition. Exposure to credit risk in the event of non-performance by the counterparties to the financial instruments for loan commitments to extend credit and letters of credit is represented by the contractual amounts of those instruments. In general, we use a similar methodology to estimate our liability for these off-balance sheet credit exposures as we do for our AFLL. For commercial related commitments, we estimate liability using our loan rating system and for mortgage and installment commitments we estimate liability principally upon historical loss experience. Our estimated liability for off balance sheet commitments is included in accrued expenses and other liabilities in our Consolidated Statements of Financial Condition and any charge or recovery is recorded in non-interest expense - other in our Consolidated Statements of Operations.
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS At the inception of the derivative we designate the derivative as one of three types based on our intention and belief as to likely effectiveness as a hedge. These three types are (1) a hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (‘‘Fair Value Hedge’’), (2) a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (‘‘Cash Flow Hedge’’), or (3) an instrument with no hedging designation. For a Fair Value Hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item, are recognized in current earnings as fair values change. For a Cash Flow Hedge, the gain or loss on the derivative is reported in other comprehensive income (loss) and is reclassified into earnings in the same periods during which the hedged transaction affects earnings. We did not have any Fair Value Hedges at December 31, 2018 or 2017. For both types of hedges, changes in the fair value of derivatives that are not highly effective in hedging the changes in fair value or expected cash flows of the hedged item are recognized immediately in current earnings. For instruments with no hedging designation, the gain or loss on the derivative is reported in earnings. These free standing instruments currently consist of (i) mortgage banking related derivatives and include rate-lock loan commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and mandatory forward commitments for the future delivery of these mortgage loans, (ii) certain pay-fixed and pay-variable interest rate swap agreements related to commercial loan customers and (iii) certain purchased and written options related to a time deposit product. The fair value of rate-lock mortgage loan commitments is based on agency cash window loan pricing for comparable assets and the fair value of mandatory commitments to sell mortgage loans is based on mortgage backed security pricing for comparable assets. We enter into mandatory forward commitments for the future delivery of mortgage loans generally when interest rate locks are entered into in order to hedge the change in interest rates resulting from our commitments to fund the loans. Changes in the fair values of these derivatives are included in net gains on mortgage loans in the Consolidated Statements of Operations. Fair values of the pay-fixed and pay-variable interest rate swap agreements are derived from proprietary models which utilize current market data and are included in net interest income in the Consolidated Statements of Operations. Fair values of the purchased and written options are based on prices of financial instruments with similar characteristics and are included in net interest income in the Consolidated Statements of Operations. Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest expense in the Consolidated Statements of Operations. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income (mortgage banking related derivatives) or net interest income (interest rate swap agreements and options) in the Consolidated Statements of Operations. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. We formally document the relationship between derivatives and hedged items, as well as the risk- management objective and the strategy for undertaking hedge transactions, at the inception of the hedging relationship. This documentation includes linking Fair Value or Cash Flow Hedges to specific assets and liabilities on the Consolidated Statements of Financial Condition or to specific firm commitments or forecasted transactions. We also assess, both at the hedge’s inception and on an ongoing basis, whether the derivative instruments that are used are highly effective in offsetting changes in fair values or cash flows of the hedged items. We discontinue hedge accounting when it is determined that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitment is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. When hedge accounting is discontinued, subsequent changes in fair value of the derivative are recorded in earnings. When a Fair Value Hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. When a Cash Flow Hedge is discontinued but the hedged cash flows or forecasted transactions are still expected to occur, gains or losses that were accumulated in other comprehensive income (loss) are amortized into earnings over the same periods which the hedged transactions will affect earnings.
COMPREHENSIVE INCOME	COMPREHENSIVE INCOME
NET INCOME PER COMMON SHARE	NET INCOME PER COMMON SHARE
SHARE BASED COMPENSATION	SHARE BASED COMPENSATION
COMMON STOCK	COMMON STOCK
RECLASSIFICATION	RECLASSIFICATION
ADOPTION OF NEW ACCOUNTING STANDARDS	ADOPTION OF NEW ACCOUNTING STANDARDS — , The impact of the adoption of ASU 2014-09 on our Consolidated Statement of Operations follows: As Reported Under Legacy GAAP Impact of ASU 2014-09 (In thousands) Non-interest income - Interchange income $ 9,905 $ 8,434 $ 1,471 (1) Non-interest expense - interchange expense $ 2,702 $ 1,231 1,471 (1) Impact on net income $ - (1) Represents certain costs charged by payment networks that were previously netted against interchange income. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments – Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Financial Liabilities”. This ASU amends existing guidance related to the accounting for certain financial assets and liabilities. These amendments, among other things, require equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes, require separate presentation of financial assets and financial liabilities by measurement category and form of financial asset and eliminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. This amended guidance was effective for us on January 1, 2018. The adoption of this ASU did not have a material impact on our consolidated operating results or financial condition. As a result of the adoption of this ASU our equity securities previously classified as trading securities are now classified as equity securities at fair value on our December 31, 2018 Consolidated Statement of Financial Condition. In addition, this amended guidance impacted certain fair value disclosure items (see note #21). In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”. This new ASU clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses which distinction determines whether goodwill is recorded or not. This amended guidance was effective for us on January 1, 2018, and did not have a material impact on our consolidated operating results or financial condition. In January 2017, the FASB issued ASU 2017-4, “Intangibles – Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. This new ASU amends the requirement that entities compare the implied fair value of goodwill with its carrying amount as part of step 2 of the goodwill impairment test. As a result, entities should perform their annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment if the carrying amount exceeds the reporting unit’s fair value. This amended guidance is effective for us on January 1, 2020 with early application permitted. Due to our recent acquisition (see note #26) and expectations this ASU would be relevant to us in 2018 we elected to adopt this amended guidance as of January 1, 2018. The adoption of this ASU did not have a material impact on our consolidated operating results or financial condition. In February 2018, the FASB issued ASU 2018-02, ‘‘Income Statement – Reporting Comprehensive Income (Topic 220), Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income’’. This new ASU allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. As a result, this amended guidance eliminates the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information reported to financial statement users. This amended guidance is effective for us on January 1, 2019, with early application permitted in any period for which financial statements have not yet been issued. We elected to adopt this amended guidance during the fourth quarter of 2017 and it resulted in a $0.04 million reclassification between accumulated other comprehensive loss and accumulated deficit. In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, “Leases (Topic 842)”. This ASU amends existing guidance related to the accounting for leases. These amendments, among other things, require lessees to account for most leases on the balance sheet while recognizing expense on the income statement in a manner similar to existing guidance. For lessors the guidance modifies the classification criteria and the accounting for sales-type and direct finance leases. This amended guidance was effective for us on January 1, 2019 and did not have a material impact on our consolidated operating results or financial condition. Based on a review of our operating leases that we currently have in place we do not expect a material change in the recognition, measurement and presentation of lease expense or impact on cash flow. The primary impact is the recognition of certain operating leases on our Consolidated Statements of Financial Condition which resulted in the recording of right to use assets and offsetting lease liabilities each totaling approximately $8.8 million at January 1, 2019. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments”. This ASU significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. This ASU will replace today’s “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For securities available for sale, allowances will be recorded rather than reducing the carrying amount as is done under the current other-than-temporary impairment model. This ASU also simplifies the accounting model for purchased credit-impaired debt securities and loans. This amended guidance is effective for us on January 1, 2020. We began evaluating this ASU in 2016 and have formed a committee that includes personnel from various areas of the Bank that meets regularly to discuss the implementation of the ASU. We have completed historical data validation and are currently in the process of reviewing credit loss estimation methodologies and performing test calculations. We have not yet determined what the impact will be on our consolidated operating results or financial condition, which will be impacted by several variables, including the economic environment and forecast at adoption. Though, by the nature of the implementation of an expected loss model compared to an incurred loss approach, we would anticipate our AFLL to increase under this ASU. The Bank expects to begin full parallel runs mid-2019, with a goal of providing an estimated impact range in our 2019 second quarter Form 10-Q. In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging (Topic 815), Targeted Improvements to Accounting for Hedging Activities”. This new ASU amends the hedge accounting model in Topic 815 to enable entities to better portray the economics of their risk management activities in the financial statements and enhance the transparency and understandability of hedge results. The amendments expand an entity’s ability to hedge nonfinancial and financial risk components and reduce complexity in fair value hedges of interest rate risk. The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and generally requires the entire change in the fair value of a hedging instrument to be presented in the same income statement line as the hedged item. The guidance also eases certain documentation and assessment requirements and modifies the accounting for components excluded from the assessment of hedge effectiveness. This amended guidance was effective for us on January 1, 2019, and did not have a material impact on our consolidated operating results or financial condition. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820), Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement”. This new ASU amends disclosure requirements in Topic 820 to eliminate, add and modify certain disclosure requirements for fair value measurements as part of its disclosure framework project. The amended guidance eliminates the requirements to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, the entity’s policy for the timing of transfers between levels of the fair value hierarchy and the entity’s valuation processes for Level 3 fair value measurements. The amended guidance adds the requirements to disclose the changes in unrealized gains and losses for the period included in other comprehensive income (loss) for recurring Level 3 fair value measurements of instruments held at the end of the reporting period and for recurring and nonrecurring Level 3 fair value measurements, the range and weighted average used to develop significant unobservable inputs and how the weighted average was calculated, with certain exceptions. This amended guidance is effective for us on January 1, 2020, and is not expected to have a material impact on our consolidated operating results or financial condition.

ACCOUNTING POLICIES (Tables)

ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
ASU 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Condensed Consolidated Statement of Financial Position to Reflect Cumulative Effect of Adjustments	The impact of the adoption of ASU 2014-09 on our Consolidated Statement of Operations follows: As Reported Under Legacy GAAP Impact of ASU 2014-09 (In thousands) Non-interest income - Interchange income $ 9,905 $ 8,434 $ 1,471 (1) Non-interest expense - interchange expense $ 2,702 $ 1,231 1,471 (1) Impact on net income $ - (1) Represents certain costs charged by payment networks that were previously netted against interchange income.

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2018
SECURITIES [Abstract]
Securities Available for Sale	Securities available for sale consist of the following at December 31: Amortized Cost Unrealized Gains Losses Fair Value (In thousands) 2018 U.S. agency $ 20,198 $ 9 $ 193 $ 20,014 U.S. agency residential mortgage-backed 124,777 817 1,843 123,751 U.S. agency commercial mortgage-backed 5,909 1 184 5,726 Private label mortgage-backed 29,735 321 637 29,419 Other asset backed 83,481 86 248 83,319 Obligations of states and political subdivisions 130,244 257 2,946 127,555 Corporate 34,866 29 586 34,309 Trust preferred 1,964 - 145 1,819 Foreign government 2,050 - 36 2,014 Total $ 433,224 $ 1,520 $ 6,818 $ 427,926 2017 U.S. Treasury $ 898 $ - $ - $ 898 U.S. agency 25,667 82 67 25,682 U.S. agency residential mortgage-backed 137,785 1,116 983 137,918 U.S. agency commercial mortgage-backed 9,894 36 170 9,760 Private label mortgage-backed 29,011 428 330 29,109 Other asset backed 93,811 202 115 93,898 Obligations of states and political subdivisions 174,073 755 1,883 172,945 Corporate 47,365 578 90 47,853 Trust preferred 2,929 — 127 2,802 Foreign government 2,087 — 27 2,060 Total $ 523,520 $ 3,197 $ 3,792 $ 522,925
Investments in a Continuous Unrealized Loss Position	Our investments’ gross unrealized losses and fair values aggregated by investment type and length of time that individual securities have been at a continuous unrealized loss position, at December 31 follows: Less Than Twelve Months Twelve Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (In thousands) 2018 U.S. agency $ 7,150 $ 46 $ 11,945 $ 147 $ 19,095 $ 193 U.S. agency residential mortgage-backed 18,374 180 48,184 1,663 66,558 1,843 U.S. agency commercial mortgage-backed 566 3 5,094 181 5,660 184 Private label mortgage-backed 8,273 57 16,145 580 24,418 637 Other asset backed 53,043 160 10,235 88 63,278 248 Obligations of states and political subdivisions 25,423 262 80,701 2,684 106,124 2,946 Corporate 17,758 343 9,222 243 26,980 586 Trust preferred 939 61 880 84 1,819 145 Foreign government - - 2,014 36 2,014 36 Total $ 131,526 $ 1,112 $ 184,420 $ 5,706 $ 315,946 $ 6,818 2017 U.S. agency $ 5,466 $ 26 $ 5,735 $ 41 $ 11,201 $ 67 U.S. agency residential mortgage-backed 22,198 229 40,698 754 62,896 983 U.S. agency commercial mortgage-backed 2,181 34 3,994 136 6,175 170 Private label mortgage-backed 11,390 92 4,396 238 15,786 330 Other asset backed 20,352 40 16,648 75 37,000 115 Obligations of states and political subdivisions 76,574 936 28,246 947 104,820 1,883 Corporate 14,440 33 3,943 57 18,383 90 Trust preferred - - 2,802 127 2,802 127 Foreign government 489 10 1,571 17 2,060 27 Total $ 153,090 $ 1,400 $ 108,033 $ 2,392 $ 261,123 $ 3,792
Private Label Mortgage Backed Securities Below Investment Grade	At December 31, 2018, three private label mortgage-backed securities had credit related OTTI and are summarized as follows: Senior Security Super Senior Security Senior Support Security Total (In thousands) As of December 31, 2018 Fair value $ 792 $ 741 $ 25 $ 1,558 Amortized cost 664 578 - 1,242 Non-credit unrealized loss - - - - Unrealized gain 128 163 25 316 Cumulative credit related OTTI 757 457 380 1,594
Credit Losses Recognized in Earnings on Securities Available for Sale	A roll forward of credit losses recognized in earnings on securities available for sale for the years ending December 31 follow: 2018 2017 2016 (In thousands) Balance at beginning of year $ 1,594 $ 1,594 $ 1,594 Additions to credit losses on securities for which no previous OTTI was recognized - - - Increases to credit losses on securities for which OTTI was previously recognized - - - Decrease to credit losses on securities for which OTTI was previously recognized as a result of disposal - - - Total $ 1,594 $ 1,594 $ 1,594
Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity	The amortized cost and fair value of securities available for sale at December 31, 2018, by contractual maturity, follow: Amortized Cost Fair Value (In thousands) Maturing within one year $ 10,167 $ 10,150 Maturing after one year but within five years 77,824 77,042 Maturing after five years but within ten years 57,654 56,301 Maturing after ten years 43,677 42,218 189,322 185,711 U.S. agency residential mortgage-backed 124,777 123,751 U.S. agency commercial mortgage-backed 5,909 5,726 Private label mortgage-backed 29,735 29,419 Other asset backed 83,481 83,319 Total $ 433,224 $ 427,926
Gains and Losses Realized on Sale of Securities Available for Sale	A summary of proceeds from the sale of securities available for sale and gains and losses for the years ended December 31 follow: Proceeds Realized Gains (1) Losses (In thousands) 2018 $ 48,736 $ 192 $ 136 2017 17,308 218 3 2016 64,103 354 53 (1) 2018 excludes a $0.144 million gain on the sale of 1,000 VISA Class B shares.

LOANS AND PAYMENT PLAN RECEIV_2

LOANS AND PAYMENT PLAN RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2018
LOANS AND PAYMENT PLAN RECEIVABLES [Abstract]
Loan Portfolios	Our loan portfolios at December 31 follow: 2018 2017 (In thousands) Real estate(1) Residential first mortgages $ 811,719 $ 672,592 Residential home equity and other junior mortgages 177,574 136,560 Construction and land development 180,286 143,188 Other(2) 707,347 538,880 Consumer 379,607 291,091 Commercial 319,058 231,786 Agricultural 6,929 4,720 Total loans $ 2,582,520 $ 2,018,817 (1) Includes both residential and non-residential commercial loans secured by real estate. (2) Includes loans secured by multi-family residential and non-farm, non-residential property.
Analysis of Allowance for Loan Losses by Portfolio Segment	An analysis of the allowance for loan losses by portfolio segment for the years ended December 31 follows: Commercial Mortgage Installment Payment Plan Receivables Subjective Allocation Total (In thousands) 2018 Balance at beginning of period $ 5,595 $ 8,733 $ 864 $ - $ 7,395 $ 22,587 Additions (deductions) Provision for loan losses (946 ) 457 462 - 1,530 1,503 Recoveries credited to allowance 2,889 734 999 - - 4,622 Loans charged against the allowance (448 ) (1,946 ) (1,430 ) - - (3,824 ) Balance at end of period $ 7,090 $ 7,978 $ 895 $ - $ 8,925 $ 24,888 2017 Balance at beginning of period $ 4,880 $ 8,681 $ 1,011 $ - $ 5,662 $ 20,234 Additions (deductions) Provision for loan losses (327 ) (567 ) 360 - 1,733 1,199 Recoveries credited to allowance 1,497 1,741 967 - - 4,205 Loans charged against the allowance (455 ) (1,122 ) (1,474 ) - - (3,051 ) Balance at end of period $ 5,595 $ 8,733 $ 864 $ - $ 7,395 $ 22,587 2016 Balance at beginning of period $ 5,670 $ 10,391 $ 1,181 $ 56 $ 5,272 $ 22,570 Additions (deductions) Provision for loan losses (1,945 ) (158 ) 401 (4 ) 397 (1,309 ) Recoveries credited to allowance 2,472 1,047 1,100 - - 4,619 Loans charged against the allowance (1,317 ) (2,599 ) (1,671 ) - - (5,587 ) Reclassification to loans held for sale - - - (52 ) (7 ) (59 ) Balance at end of period $ 4,880 $ 8,681 $ 1,011 $ - $ 5,662 $ 20,234
Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment	Allowance for loan losses and recorded investment in loans by portfolio segment at December 31 Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2018 Allowance for loan losses: Individually evaluated for impairment $ 1,305 $ 4,799 $ 206 $ - $ 6,310 Collectively evaluated for impairment 5,785 3,179 689 8,925 18,578 Loans acquired with deteriorated credit quality - - - - - Total ending allowance for loan losses balance $ 7,090 $ 7,978 $ 895 $ 8,925 $ 24,888 Loans Individually evaluated for impairment $ 8,697 $ 46,394 $ 3,370 $ 58,461 Collectively evaluated for impairment 1,137,586 1,000,038 392,460 2,530,084 Loans acquired with deteriorated credit quality 1,609 555 349 2,513 Total loans recorded investment 1,147,892 1,046,987 396,179 2,591,058 Accrued interest included in recorded investment 3,411 4,097 1,030 8,538 Total loans $ 1,144,481 $ 1,042,890 $ 395,149 $ 2,582,520 2017 Allowance for loan losses: Individually evaluated for impairment $ 837 $ 5,725 $ 277 $ - $ 6,839 Collectively evaluated for impairment 4,758 3,008 587 7,395 15,748 Total ending allowance for loan losses balance $ 5,595 $ 8,733 $ 864 $ 7,395 $ 22,587 Loans Individually evaluated for impairment $ 8,420 $ 53,179 $ 3,945 $ 65,544 Collectively evaluated for impairment 847,140 799,629 313,005 1,959,774 Total loans recorded investment 855,560 852,808 316,950 2,025,318 Accrued interest included in recorded investment 2,300 3,278 923 6,501 Total loans $ 853,260 $ 849,530 $ 316,027 $ 2,018,817
Loans on Non-Accrual Status and Past Due More than 90 Days	Loans on non-accrual status and past due more than 90 days (“ Non-performing Loans”) at December 31 follow (1) : 90+ and Still Accruing Non- Accrual Total Non- Performing Loans (In thousands) 2018 Commercial Income producing - real estate $ - $ - $ - Land, land development and construction - real estate - - - Commercial and industrial - 2,220 2,220 Mortgage 1-4 family 5 4,694 4,699 Resort lending - 755 755 Home equity - 1st lien - 159 159 Home equity - 2nd lien - 419 419 Installment Home equity - 1st lien - 179 179 Home equity - 2nd lien - 226 226 Boat lending - 166 166 Recreational vehicle lending - 7 7 Other - 204 204 Total recorded investment $ 5 $ 9,029 $ 9,034 Accrued interest included in recorded investment $ - $ - $ - 2017 Commercial Income producing - real estate $ - $ 30 $ 30 Land, land development and construction - real estate - 9 9 Commercial and industrial - 607 607 Mortgage 1-4 family - 5,130 5,130 Resort lending - 1,223 1,223 Home equity - 1st lien - 326 326 Home equity - 2nd lien - 316 316 Installment Home equity - 1st lien - 141 141 Home equity - 2nd lien - 159 159 Boat lending - 100 100 Recreational vehicle lending - 25 25 Other - 118 118 Total recorded investment $ - $ 8,184 $ 8,184 Accrued interest included in recorded investment $ - $ - $ - (1) Non-performing loans exclude purchase credit impaired loans.
Aging Analysis of Loans by Class	An aging analysis of loans by class at December 31 follows: Loans Past Due Loans not Total 30-59 days 60-89 days 90+ days Total Past Due Loans (In thousands) 2018 Commercial Income producing - real estate $ 44 $ - $ - $ 44 $ 388,729 $ 388,773 Land, land development and - - - - 84,458 84,458 Commercial and industrial 1,538 - - 1,538 673,123 674,661 Mortgage 1-4 family 1,608 194 4,882 6,684 833,760 840,444 Resort lending 252 - 755 1,007 80,774 81,781 Home equity - 1st lien 176 - 159 335 38,909 39,244 Home equity - 2nd lien 446 100 419 965 84,553 85,518 Installment Home equity - 1st lien 200 55 197 452 6,985 7,437 Home equity - 2nd lien 111 24 226 361 6,683 7,044 Boat lending 316 295 166 777 169,117 169,894 Recreational vehicle lending 28 21 7 56 125,780 125,836 Other 241 131 204 576 85,392 85,968 Total recorded investment $ 4,960 $ 820 $ 7,015 $ 12,795 $ 2,578,263 $ 2,591,058 Accrued interest included in recorded investment $ 44 $ 11 $ - $ 55 $ 8,483 $ 8,538 2017 Commercial Income producing - real estate $ - $ - $ 30 $ 30 $ 290,466 $ 290,496 Land, land development and construction - real estate 9 - - 9 70,182 70,191 Commercial and industrial 60 - 44 104 494,769 494,873 Mortgage 1-4 family 1,559 802 5,130 7,491 659,742 667,233 Resort lending 713 - 1,223 1,936 88,620 90,556 Home equity - 1st lien 308 38 326 672 34,689 35,361 Home equity - 2nd lien 353 155 316 824 58,834 59,658 Installment Home equity - 1st lien 90 11 141 242 9,213 9,455 Home equity - 2nd lien 217 94 159 470 9,001 9,471 Boat lending 59 36 100 195 129,777 129,972 Recreational vehicle lending 28 20 25 73 92,737 92,810 Other 275 115 118 508 74,734 75,242 Total recorded investment $ 3,671 $ 1,271 $ 7,612 $ 12,554 $ 2,012,764 $ 2,025,318 Accrued interest included in recorded investment $ 43 $ 22 $ - $ 65 $ 6,436 $ 6,501
Impaired Loans	Impaired loans are as follows : December 31, 2018 2017 Impaired loans with no allocated allowance for loan losses (In thousands) TDR $ - $ 349 Non - TDR - 175 Impaired loans with an allocated allowance for loan losses TDR - allowance based on collateral 2,787 2,482 TDR - allowance based on present value cash flow 53,258 62,113 Non - TDR - allowance based on collateral 2,145 148 Total impaired loans $ 58,190 $ 65,267 Amount of allowance for loan losses allocated TDR - allowance based on collateral $ 769 $ 684 TDR - allowance based on present value cash flow 4,849 6,089 Non - TDR - allowance based on collateral 692 66 Total amount of allowance for loan losses allocated $ 6,310 $ 6,839 Impaired loans by class as of December 31 are as follows: 2018 2017 Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses With no related allowance for loan losses recorded: (In thousands) Commercial Income producing - real estate $ - $ - $ - $ - $ - $ - Land, land development & construction-real estate - - - - - - Commercial and industrial - - - 524 549 - Mortgage 1-4 family 3 474 - 2 469 - Resort lending - - - - - - Home equity - 1st lien - - - - - - Home equity - 2nd lien - - - - - - Installment Home equity - 1st lien 1 122 - 1 69 - Home equity - 2nd lien - - - - - - Boat lending - 5 - - - - Recreational vehicle lending - - - - - - Other - 15 - - - - 4 616 - 527 1,087 - 2018 2017 Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses Recorded Investment Unpaid Principal Balance Related Allowance for Loan Losses (In thousands) With an allowance for loan losses recorded: Commercial Income producing - real estate 4,770 4,758 303 5,195 5,347 347 Land, land development & construction-real estate 290 289 35 166 194 9 Commercial and industrial 3,637 3,735 967 2,535 2,651 481 Mortgage 1-4 family 32,842 34,427 2,859 36,848 38,480 3,454 Resort lending 13,328 13,354 1,927 15,978 16,046 2,210 Home equity - 1 st lien 65 64 4 173 236 43 Home equity - 2 nd lien 156 155 9 178 213 18 Installment Home equity - 1 st lien 1,440 1,524 89 1,667 1,804 108 Home equity - 2 nd lien 1,471 1,491 92 1,793 1,805 140 Boat lending — — — 1 5 1 Recreational vehicle lending 79 79 4 90 90 5 Other 379 406 21 393 418 23 58,457 60,282 6,310 65,017 67,289 6,839 Total Commercial Income producing - real estate 4,770 4,758 303 5,195 5,347 347 Land, land development & construction-real estate 290 289 35 166 194 9 Commercial and industrial 3,637 3,735 967 3,059 3,200 481 Mortgage 1-4 family 32,845 34,901 2,859 36,850 38,949 3,454 Resort lending 13,328 13,354 1,927 15,978 16,046 2,210 Home equity - 1 st lien 65 64 4 173 236 43 Home equity - 2 nd lien 156 155 9 178 213 18 Installment Home equity - 1 st lien 1,441 1,646 89 1,668 1,873 108 Home equity - 2 nd lien 1,471 1,491 92 1,793 1,805 140 Boat lending — 5 — 1 5 1 Recreational vehicle lending 79 79 4 90 90 5 Other 379 421 21 393 418 23 Total $ 58,461 $ 60,898 $ 6,310 $ 65,544 $ 68,376 $ 6,839 Accrued interest included in recorded investment $ 271 $ 277
Average Recorded Investment in and Interest Income Earned on Impaired Loans by Class	Average recorded investment in and interest income earned (of which the majority of these amounts were received in cash and related primarily to performing TDR’s) on impaired loans by class for the years ended December 31 follows: 2018 2017 2016 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance for loan losses recorded: (In thousands) Commercial Income producing - real estate $ - $ - $ 177 $ - $ 609 $ 2 Land, land development & construction-real estate 961 - 6 - 330 7 Commercial and industrial 378 20 751 22 961 54 Mortgage 1-4 family 56 27 52 21 10 16 Resort lending - - - - - - Home equity - 1st lien - - - - - - Home equity - 2nd lien - - - - - - Installment Home equity - 1st lien 1 10 1 6 - 5 Home equity - 2nd lien - - - - 3 - Boat lending - - - - - - Recreational vehicle lending - - - - - - Other - 1 - - - - 1,396 58 987 49 1,913 84 With an allowance for loan losses recorded: Commercial Income producing - real estate 5,016 277 7,059 369 8,069 427 Land, land development & construction-real estate 184 11 183 8 1,129 31 Commercial and industrial 2,640 127 3,298 132 5,723 189 Mortgage 1-4 family 35,007 1,791 39,143 1,774 44,923 1,918 Resort lending 14,687 606 16,383 616 17,544 619 Home equity - 1st lien 105 5 209 5 226 10 Home equity - 2nd lien 165 7 209 7 248 14 Installment Home equity - 1st lien 1,564 105 1,832 128 2,185 147 Home equity - 2nd lien 1,676 95 2,126 112 2,661 162 Boat lending 1 - 1 1 2 1 Recreational vehicle lending 84 4 100 5 115 6 Other 400 24 377 25 433 28 61,529 3,052 70,920 3,182 83,258 3,552 2018 2017 2016 Average Interest Average Interest Average Interest (In thousands) Total Commercial Income producing - real estate 5,016 277 7,236 369 8,678 429 Land, land development & construction-real estate 1,145 11 189 8 1,459 38 Commercial and industrial 3,018 147 4,049 154 6,684 243 Mortgage 1-4 family 35,063 1,818 39,195 1,795 44,933 1,934 Resort lending 14,687 606 16,383 616 17,544 619 Home equity - 1 st 105 5 209 5 226 10 Home equity - 2 nd 165 7 209 7 248 14 Installment Home equity - 1 st 1,565 115 1,833 134 2,185 152 Home equity - 2 nd 1,676 95 2,126 112 2,664 162 Boat lending 1 — 1 1 2 1 Recreational vehicle lending 84 4 100 5 115 6 Other 400 25 377 25 433 28 Total $ 62,925 $ 3,110 $ 71,907 $ 3,231 $ 85,171 $ 3,636
Troubled Debt Restructurings	Troubled debt restructurings at December 31 follow: 2018 Commercial Retail (1) Total (In thousands) Performing TDR’s $ 6,460 $ 46,627 $ 53,087 Non-performing TDR’s (2) 74 2,884 (3) 2,958 Total $ 6,534 $ 49,511 $ 56,045 2017 Commercial Retail (1) Total (In thousands) Performing TDR’s $ 7,748 $ 52,367 $ 60,115 Non-performing TDR’s (2) 323 4,506 (3) 4,829 Total $ 8,071 $ 56,873 $ 64,944 (1) Retail loans include mortgage and installment loan segments. (2) Included in non-performing loans table above. (3) Also includes loans on non-accrual at the time of modification until six payments are received on a timely basis.
Troubled Debt Restructuring During the Period	Loans that have been classified as troubled debt restructurings during the years ended December 31 follow: Number of Contracts Pre-modification Recorded Balance Post-modification Recorded Balance 2018 (Dollars in thousands) Commercial Income producing - real estate 1 $ 67 $ 67 Land, land development & construction-real estate 1 137 137 Commercial and industrial 7 652 652 Mortgage 1-4 family 10 1,410 1,413 Resort lending 1 115 114 Home equity - 1st lien - - - Home equity - 2nd lien - - - Installment Home equity - 1st lien 8 413 415 Home equity - 2nd lien 3 113 114 Boat lending - - - Recreational vehicle lending - - - Other 3 182 180 Total 34 $ 3,089 $ 3,092 2017 Commercial Income producing - real estate - $ - $ - Land, land development & construction-real estate - - - Commercial and industrial 15 925 925 Mortgage 1-4 family 6 456 462 Resort lending 1 189 189 Home equity - 1st lien - - - Home equity - 2nd lien - - - Installment Home equity - 1st lien 3 86 90 Home equity - 2nd lien 10 391 394 Boat lending - - - Recreational vehicle lending - - - Other 2 74 75 Total 37 $ 2,121 $ 2,135 Number of Contracts Pre-modification Recorded Balance Post-modification Recorded Balance (Dollars in thousands) 2016 Commercial Income producing - real estate 4 $ 290 $ 290 Land, land development & construction-real estate — — — Commercial and industrial 9 2,044 2,027 Mortgage 1-4 family 9 927 1,004 Resort lending 1 116 117 Home equity - 1 st lien 1 107 78 Home equity - 2 nd lien 2 77 78 Installment Home equity - 1 st lien 6 141 145 Home equity - 2 nd lien 6 154 157 Boat lending — — — Recreational vehicle lending — — — Other 2 46 46 Total 40 $ 3,902 $ 3,942
Troubled Debt Restructuring During the Past Twelve Months that Subsequently Defaulted	Loans that have been classified as troubled debt restructured during the past twelve months and that have subsequently defaulted during the years ended December 31 follows: Number of Contracts Recorded Balance 2018 (Dollars in thousands) Commercial Income producing - real estate - $ - Land, land development & construction-real estate - - Commercial and industrial - - Mortgage 1-4 family - - Resort lending - - Home equity - 1st lien - - Home equity - 2nd lien - - Installment Home equity - 1st lien 1 13 Home equity - 2nd lien - - Boat lending - - Recreational vehicle lending - - Other - - Total 1 $ 13 Number of Contracts Recorded Balance (Dollars in thousands) 2017 Commercial Income producing - real estate — $ — Land, land development & construction-real estate — — Commercial and industrial 6 164 Mortgage 1-4 family — — Resort lending — — Home equity - 1 st lien — — Home equity - 2 nd lien — — Installment Home equity - 1 st lien 1 13 Home equity - 2 nd lien — — Boat lending — — Recreational vehicle lending — — Other — — Total 7 $ 177 2016 Commercial Income producing - real estate — $ — Land, land development & construction-real estate — — Commercial and industrial 1 1,767 Mortgage 1-4 family — — Resort lending — — Home equity - 1 st lien — — Home equity - 2 nd lien — — Installment Home equity - 1 st lien — — Home equity - 2 nd lien — — Boat lending — — Recreational vehicle lending — — Other — — Total 1 $ 1,767
Loan Ratings by Loan Class	The following table summarizes loan ratings by loan class for our commercial loan segment at December 31: Commercial Non-watch 1-6 Watch 7-8 Substandard Accrual 9 Non- Accrual 10-11 Total (In thousands) 2018 Income producing - real estate $ 375,142 $ 13,387 $ 200 $ 44 $ 388,773 Land, land development and construction - real estate 76,120 8,328 - 10 84,458 Commercial and industrial 631,248 35,469 5,577 2,367 674,661 Total $ 1, 082,510 $ 57,184 $ 5,777 $ 2,421 $ 1,147,892 Accrued interest included in total $ 3,107 $ 174 $ 130 $ - $ 3,411 Commercial Non-watch 1-6 Watch 7-8 Substandard Accrual 9 Non- Accrual 10-11 Total (In thousands) 2017 Income producing - real estate $ 288,869 $ 1,293 $ 304 $ 30 $ 290,496 Land, land development and construction - real estate 70,122 60 — 9 70,191 Commercial and industrial 463,570 28,351 2,345 607 494,873 Total $ 822,561 $ 29,704 $ 2,649 $ 646 $ 855,560 Accrued interest included in total $ 2,198 $ 94 $ 8 $ — $ 2,300 For each of our mortgage and installment segment classes we generally monitor credit quality based on the credit scores of the borrowers. These credit scores are generally updated semi-annually. The following tables summarize credit scores by loan class for our mortgage and installment loan segments at December 31: Mortgage (1) 1-4 Family Resort Lending Home Equity 1st Lien Home Equity 2nd Lien Total (In thousands) 2018 800 and above $ 94,492 $ 10,898 $ 6,784 $ 8,838 $ 121,012 750-799 384,344 36,542 17,303 38,295 476,484 700-749 202,440 17,282 9,155 23,249 252,126 650-699 91,847 9,945 3,987 8,681 114,460 600-649 34,342 3,088 959 3,359 41,748 550-599 13,771 1,867 427 1,236 17,301 500-549 8,439 106 418 826 9,789 Under 500 2,533 143 98 381 3,155 Unknown 8,236 1,910 113 653 10,912 Total $ 840,444 $ 81,781 $ 39,244 $ 85,518 $ 1,046,987 Accrued interest included in total $ 3,079 $ 363 $ 199 $ 456 $ 4,097 2017 800 and above $ 78,523 $ 11,625 $ 6,169 $ 7,842 $ 104,159 750-799 283,558 36,015 16,561 24,126 360,260 700-749 154,239 22,099 7,317 15,012 198,667 650-699 84,121 12,145 2,793 7,420 106,479 600-649 25,087 3,025 1,189 2,512 31,813 550-599 15,136 2,710 518 1,118 19,482 500-549 9,548 1,009 397 1,156 12,110 Under 500 2,549 269 260 385 3,463 Unknown 14,472 1,659 157 87 16,375 Total $ 667,233 $ 90,556 $ 35,361 $ 59,658 $ 852,808 Accrued interest included in total $ 2,456 $ 371 $ 157 $ 294 $ 3,278 (1) Credit scores have been updated within the last twelve months. Installment(1) Home Equity 1st Lien Home Equity 2nd Lien Boat Lending Recreational Vehicle Lending Other Total (In thousands) 2018 800 and above $ 555 $ 235 $ 20,767 $ 20,197 $ 6,272 $ 48,026 750-799 1,502 1,642 100,191 74,154 31,483 208,972 700-749 1,582 1,682 35,455 24,890 24,369 87,978 650-699 1,606 1,217 10,581 4,918 9,840 28,162 600-649 996 1,272 1,657 992 2,751 7,668 550-599 759 658 652 453 838 3,360 500-549 384 229 286 225 651 1,775 Under 500 51 6 266 7 218 548 Unknown 2 103 39 - 9,546 9,690 Total $ 7,437 $ 7,044 $ 169,894 $ 125,836 $ 85,968 $ 396,179 Accrued interest included in total $ 28 $ 25 $ 403 $ 311 $ 263 $ 1,030 2017 800 and above $ 815 $ 825 $ 15,531 $ 16,754 $ 7,060 $ 40,985 750-799 1,912 1,952 73,251 52,610 28,422 158,147 700-749 1,825 2,142 28,922 17,993 20,059 70,941 650-699 1,840 2,036 9,179 4,270 9,258 26,583 600-649 1,567 1,065 2,052 754 2,402 7,840 550-599 950 1,028 640 305 871 3,794 500-549 499 303 281 83 475 1,641 Under 500 32 88 57 6 194 377 Unknown 15 32 59 35 6,501 6,642 Total $ 9,455 $ 9,471 $ 129,972 $ 92,810 $ 75,242 $ 316,950 Accrued interest included in total $ 39 $ 43 $ 346 $ 254 $ 241 $ 923 (1) Credit scores have been updated within the last twelve months.
Other Mortgage Loans Service's Principal Balances	Mortgage loans serviced for others are not reported as assets on the Consolidated Statements of Financial Condition. The principal balances of these loans at December 31 follow: 2018 2017 (In thousands) Mortgage loans serviced for : Fannie Mae $ 1,350,703 $ 1,001,388 Freddie Mac 712,740 637,204 Ginnie Mae 165,467 130,284 FHLB 78,687 47,527 Other 26,148 34 Total $ 2,333,745 $ 1,816,437
Analysis of Capitalized Mortgage Loan Servicing Rights	An analysis of capitalized mortgage loan servicing rights for the years ended December 31 follows: 2018 2017 2016 (In thousands) Balance at beginning of period $ 15,699 $ 13,671 $ 12,436 Change in accounting (see note #1) - 542 - Balance at beginning of period, as adjusted $ 15,699 $ 14,213 $ 12,436 Originated servicing rights capitalized 4,977 4,230 3,119 Servicing rights acquired 3,047 - - Amortization - - (2,850 ) Change in valuation allowance - - 966 Change in fair value due to price 191 (718 ) - Change in fair value due to pay downs (2,514 ) (2,026 ) - Balance at end of year $ 21,400 $ 15,699 $ 13,671 Valuation allowance $ - $ - $ 2,306 Loans sold and serviced that have had servicing rights capitalized $ 2,333,081 $ 1,815,668 $ 1,657,996
Purchase Credit Impaired (PCI) Loans	For these loans that meet the criteria of ASC 310-30 treatment, the carrying amount was as follows: December 31, 2018 2017 (In thousands) Commercial $ 1,609 $ - Mortgage 555 - Installment 349 - Total carrying amount 2,513 - Allowance for loan losses - - Carrying amount, net of allowance for loan losses $ 2,513 $ - Accretable yield of PCI loans, or income expected to be collected follows: Year ended December 31, 2018 2017 (In thousands) Balance at beginning of period $ - $ - New loans purchased 568 - Accretion of income (106 ) - Reclassification from (to) nonaccretable difference - - Disposals/other adjustments - - Balance at end of period $ 462 $ - PCI loans purchased during 2018 (all relating to the TCSB acquisition) for which it was probable at acquisition that all contractually required payments would not be collected follows: (In thousands) Contractually required payments $ 4,213 Non accretable difference (742 ) Cash flows expected to be collected at acquisition 3,471 Accretable yield (568 ) Fair value of acquired loans at acquisition $ 2,903

OTHER REAL ESTATE (Tables)

OTHER REAL ESTATE (Tables)	12 Months Ended
	Dec. 31, 2018
OTHER REAL ESTATE [Abstract]
Summary of Other Real Estate Activity	A summary of other real estate activity for the years ended December 31 follows (1): 2018 2017 2016 (In thousands) Balance at beginning of year, net of valuation allowance $ 1,628 $ 4,956 $ 7,070 Loans transferred to other real estate 1,510 1,735 2,355 Sales of other real estate (1,822 ) (4,737 ) (3,596 ) Additions to valuation allowance charged to expense (138 ) (326 ) (873 ) Balance at end of year, net of valuation allowance $ 1,178 $ 1,628 $ 4,956 (1) Table excludes other repossessed assets totaling $0.12 million and $0.02 million at December 31, 2018 and 2017, respectively.
Valuation Allowance for Other Real Estate Owned	An analysis of our valuation allowance for other real estate follows: 2018 2017 2016 (In thousands) Balance at beginning of year $ 123 $ 793 $ 1,692 Additions charged to expense 138 326 873 Direct write-downs upon sale (117 ) (996 ) (1,772 ) Balance at end of year $ 144 $ 123 $ 793

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
PROPERTY AND EQUIPMENT [Abstract]
Summary of Property and Equipment	A summary of property and equipment at December 31 follows: 2018 2017 (In thousands) Land $ 16,843 $ 16,199 Buildings 56,385 55,434 Equipment 70,039 69,604 143,267 141,237 Accumulated depreciation and amortization (104,490 ) (102,088 ) Property and equipment, net $ 38,777 $ 39,149

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2018
GOODWILL AND OTHER INTANGIBLES [Abstract]
Other Intangible Assets, Net of Amortization	Intangible assets, net of amortization, at December 31 follows: 2018 2017 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Amortized intangible assets - core deposits $ 11,916 $ 5,501 $ 6,118 $ 4,532 Unamortized intangible assets - goodwill $ 28,300 $ -
Estimated Amortization of Other Intangible Assets	A summary of estimated core deposit intangible amortization at December 31, 2018, follows: (In thousands) 2019 $ 1,089 2020 1,020 2021 970 2022 785 2023 547 2024 and thereafter 2,004 Total $ 6,415
Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the year ended December 31, 2018 follows: (In thousands) Balance at beginning of year $ - Acquired during the year 28,300 Balance at end of the period $ 28,300

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2018
DEPOSITS [Abstract]
Summary of Interest Expense on Deposits	A summary of interest expense on deposits for the years ended December 31 follows: 2018 2017 2016 (In thousands) Savings and interest bearing checking $ 4,146 $ 1,530 $ 1,115 Time deposits under $100,000 7,415 2,777 1,628 Time deposits of $100,000 or more 2,917 2,468 2,198 Total $ 14,478 $ 6,775 $ 4,941
Summary of Maturity of Time Deposits	A summary of the maturity of time deposits at December 31, 2018, follows: (In thousands) 2019 $ 555,436 2020 110,637 2021 21,287 2022 12,179 2023 15,531 2024 and thereafter 864 Total $ 715,934
Summary of Reciprocal Deposits	A summary of reciprocal deposits at December 31 follows: 2018 2017 (In thousands) Demand $ 114,503 $ 10,146 Money market 8,577 2,846 Time 58,992 37,987 Total $ 182,072 $ 50,979

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2018
OTHER BORROWINGS [Abstract]
Other Borrowings	A summary of other borrowings at December 31 follows: 2018 2017 (In thousands) Advances from the FHLB $ 25,696 $ 47,841 Federal funds purchased - 6,750 Other 4 9 Total $ 25,700 $ 54,600
FHLB Advances	The maturity dates and weighted average interest rates of FHLB advances at December 31 follow: 2018 2017 Amount Rate Amount Rate (Dollars in thousands) Fixed-rate advances 2018 $ 19,910 2.43 % 2019 $ 10,000 1.60 % 10,000 1.60 2020 10,762 3.18 7,931 3.80 2022 4,934 1.69 - Total fixed-rate advances 25,696 2.28 37,841 2.50 Variable-rate advances - 2018 - 10,000 1.67 Total advances $ 25,696 2.28 % $ 47,841 2.33 % A summary of contractually required repayments of FHLB advances at December 31, 2018 follow: (In thousands) 2019 $ 10,143 2020 10,619 2022 4,934 Total $ 25,696

SUBORDINATED DEBENTURES (Tables

SUBORDINATED DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2018
SUBORDINATED DEBENTURES [Abstract]
Information Regarding Subordinated Debentures	Summary information regarding subordinated debentures as of December 31 follows: 2018 Entity Name Issue Date Subordinated Debentures Trust Preferred Securities Issued Common Stock Issued (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 TCSB Statutory Trust I March 2005 5,155 5,000 155 Discount on TCSB Statutory Trust I (1,336 ) (1,336 ) - $ 39,388 $ 38,164 $ 1,224 2017 Entity Name Issue Date Subordinated Debentures Trust Preferred Securities Issued Common Stock Issued (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 $ 35,569 $ 34,500 $ 1,069
Subordinated Debentures and Trust Preferred Securities	Other key terms for the subordinated debentures and trust preferred securities that were outstanding at December 31, 2018 and 2017 follow: Entity Name Maturity Date Interest Rate First Permitted Redemption Date IBC Capital Finance III July 30, 2037 3 month LIBOR plus 1.60% July 30, 2012 IBC Capital Finance IV September 15, 2037 3 month LIBOR plus 2.85% September 15, 2012 Midwest Guaranty Trust I November 7, 2032 3 month LIBOR plus 3.45% November 7, 2007 TCSB Statutory Trust I March 17, 2035 3 month LIBOR plus 2.20% March 17, 2010

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2018
COMMITMENTS AND CONTINGENT LIABILITIES [Abstract]
Financial Instruments with Off-balance Sheet Risk	A summary of financial instruments with off-balance sheet risk at December 31 follows: 2018 2017 (In thousands) Financial instruments whose risk is represented by contract amounts Commitments to extend credit $ 505,421 $ 439,663 Standby letters of credit 4,998 4,596

SHAREHOLDERS' EQUITY AND INCO_2

SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2018
SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE [Abstract]
Reconciliation of Basic and Diluted Net Income Per Share	A reconciliation of basic and diluted net income per common share for the years ended December 31 follows: 2018 2017 2016 (In thousands, except per share amounts) Net income $ 39,839 $ 20,475 $ 22,766 Weighted average shares outstanding (1) 23,412 21,327 21,378 Effect of stock options 176 142 151 Stock units for deferred compensation plan for non-employee directors 128 121 115 Performance share units 53 60 48 Restricted stock units - - 35 Weighted average shares outstanding for calculation of diluted earnings per share 23,769 21,650 21,727 Net income per common share Basic (1) $ 1.70 $ 0.96 $ 1.06 Diluted $ 1.68 $ 0.95 $ 1.05 (1) Basic net income per common share includes weighted average common shares outstanding during the period and participating share awards.

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2018
INCOME TAX [Abstract]
Composition of Income Tax Expense	The composition of income tax expense for the years ended December 31 follows: 2018 2017 2016 (In thousands) Current expense $ - $ 1,927 $ 362 Deferred expense 9,294 10,071 9,756 Change in statutory rate - 5,965 - Valuation allowance - change in estimate - - 17 Income tax expense $ 9,294 $ 17,963 $ 10,135
Reconciliation of Income Tax Expense Computed by Applying the Statutory Federal Income Tax Rate	A reconciliation of income tax expense to the amount computed by applying the statutory federal income tax rate of 21% for 2018 and 35% for 2017 and 2016 to the income before income tax for the years ended December 31 follows: 2018 2017 2016 (In thousands) Statutory rate applied to income before income tax $ 10,318 $ 13,453 $ 11,515 Tax-exempt income (383 ) (777 ) (534 ) Share-based compensation (367 ) (287 ) (348 ) Bank owned life insurance (229 ) (372 ) (477 ) Unrecognized tax benefit (162 ) (123 ) (155 ) Non-deductible meals, entertainment and memberships 85 64 46 Change in statutory rate - 5,965 - Net change in valuation allowance - - 17 Other, net 32 40 71 Income tax expense $ 9,294 $ 17,963 $ 10,135
Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31 follow: 2018 2017 (In thousands) Deferred tax assets Allowance for loan losses $ 5,052 $ 4,743 Alternative minimum tax credit carry forward 1,686 6,113 Property and equipment 1,569 1,686 Unrealized loss on securities available for sale 1,113 125 Share-based compensation 900 677 Unrealized loss on equity securities 295 — Reserve for unfunded lending commitments 272 236 Deferred compensation 253 229 Other than temporary impairment charge on securities available for sale 187 210 Non accrual loan interest income 179 176 Loss reimbursement on sold loans reserve 165 140 Purchase premiums, net 71 699 Vehicle service contract counterparty contingency reserve 70 117 Loss carryforwards — 3,752 Litigation settlement — 477 Unrealized loss on trading securities — 283 Other 194 149 Gross deferred tax assets 12,006 19,812 Deferred tax liabilities Capitalized mortgage loan servicing rights 4,494 3,297 Deferred loan fees 1,706 1,327 Federal Home Loan Bank stock 27 27 Unrealized gain on derivative financial instruments — 72 Gross deferred tax liabilities 6,227 4,723 Deferred tax assets, net $ 5,779 $ 15,089
Changes in Unrecognized Tax Benefits	Changes in unrecognized tax benefits for the years ended December 31 follow: 2018 2017 2016 (In thousands) Balance at beginning of year $ 724 $ 840 $ 976 Additions based on tax positions related to the current year 26 7 19 Reductions due to the statute of limitations (162 ) (123 ) (155 ) Reductions due to settlements - - - Balance at end of year $ 588 $ 724 $ 840

SHARE BASED COMPENSATION AND _2

SHARE BASED COMPENSATION AND BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2018
SHARE BASED COMPENSATION AND BENEFIT PLANS [Abstract]
Outstanding Stock Option Grants and Transactions	A summary of outstanding stock option grants and related transactions follows: Number of Shares Average Exercise Price Weighted- Average Remaining Contractual Term (Years) Aggregated Intrinsic Value (In thousands) Outstanding at January 1, 2018 176,055 $ 5.24 Issued for acquistion of TCSB (see note #26) 187,915 9.94 Exercised (152,549 ) 9.31 Forfeited - Expired - Outstanding at December 31, 2018 211,421 $ 6.48 4.70 $ 3,076 Vested and expected to vest at December 31, 2018 211,421 $ 6.48 4.70 $ 3,076 Exercisable at December 31, 2018 211,421 $ 6.48 4.70 $ 3,076
Non-Vested Restricted Stock, Restricted Stock Units and PSU's	A summary of outstanding non-vested stock and related transactions follows: Number of Shares Weighted- Average Grant Date Fair Value Outstanding at January 1, 2018 290,527 $ 15.88 Granted 73,406 23.62 Vested (96,255 ) 13.17 Forfeited (9,259 ) 18.33 Outstanding at December 31, 2018 258,419 $ 19.00
Weighted-average Assumptions Used Black-Scholes Option Pricing Model	A summary of weighted-average assumptions used in the Black-Scholes option pricing model for the issue of stock options relating to the acquisition of TCSB (see note #26) during the second quarter of 2018 follows: 2018 Expected dividend yield 2.72 % Risk-free interest rate 2.40 Expected life (in years) 3.14 Expected volatility 45.99 % Per share weighted-average grant date fair value $ 13.25
Information Regarding Options Exercised	Certain information regarding options exercised during the periods ending December 31 follows: 2018 2017 2016 (In thousands) Intrinsic value $ 2,333 $ 623 $ 254 Cash proceeds received $ 1,420 $ 142 $ 85 Tax benefit realized $ 490 $ 218 $ 89

OTHER NON-INTEREST INCOME (Tabl

OTHER NON-INTEREST INCOME (Tables)	12 Months Ended
	Dec. 31, 2018
OTHER NON-INTEREST INCOME [Abstract]
Other Non-interest Income	Other non-interest income for the years ended December 31 follows: 2018 2017 2016 (In thousands) Investment and insurance commissions $ 1,971 $ 1,968 $ 1,647 ATM fees 1,457 1,446 1,496 Bank owned life insurance 970 1,061 1,124 Other 4,362 3,693 4,336 Total other non-interest income $ 8,760 $ 8,168 $ 8,603

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]
Derivative Financial Instruments According to Type of Hedge Designation	Our derivative financial instruments according to the type of hedge in which they are designated at December 31 follow: 2018 Notional Average Fair (Dollars in thousands) Cash flow hedge designation Pay-fixed interest rate swap agreements $ 25,000 2.6 $ 280 Interest rate cap agreements 150,000 3.6 2,245 Total $ 175,000 3.5 $ 2,525 No hedge designation Rate-lock mortgage loan commitments $ 32,473 0.1 $ 687 Mandatory commitments to sell mortgage loans 57,583 0.1 (383 ) Pay-fixed interest rate swap agreements - commercial 94,451 5.5 405 Pay-variable interest rate swap agreements - commercial 94,451 5.5 (405 ) Purchased options 3,095 2.5 116 Written options 3,095 2.5 (116 ) Total $ 285,148 3.7 $ 304 2017 Notional Amount Average Maturity (years) Fair Value (Dollars in thousands) Cash flow hedge designation Pay-fixed interest rate swap agreements $ 15 ,000 3.7 $ 245 Interest rate cap agreements 45 ,000 3. 5 976 Total $ 60 ,000 3. 6 $ 1,221 No hedge designation Rate-lock mortgage loan commitments $ 25,032 0.1 $ 530 Mandatory commitments to sell mortgage loans 56,127 0.1 37 Pay-fixed interest rate swap agreements - commercial 75,990 6.2 292 Pay-variable interest rate swap agreements - commercial 75,990 6.2 (292 ) Purchased options 3, 119 3 .5 322 Written options 3, 119 3 .5 (322 ) Total $ 239,377 4.1 $ 567
Fair Value of Derivative Instruments	Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives December 31, December 31, 2018 2017 2018 2017 Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value (In thousands) Derivatives designated as hedging instruments Pay-fixed interest rate swap agreements Other assets $ 280 Other assets $ 245 Other $ - Other $ - Interest rate cap agreements Other assets 2,245 Other assets 976 O ther - Other - $ 2,525 $ 1,221 $ - $ - Derivatives not designated as hedging instruments Rate-lock mortgage loan commitments Other assets $ 687 Other assets $ 530 Other $ - Other $ - Mandatory commitments to sell mortgage loans Other assets - Other assets 37 Other 383 Other - Pay-fixed interest rate swap agreements - commercial Other assets 1,116 Other assets 631 Other 711 Other 339 Pay-variable interest rate swap agreements - commercial Other assets 711 Other assets 339 Other 1,116 Other 631 Purchased options Other assets 116 Other assets 322 Other - Other - Written options Other assets - Other assets - Other 116 Other 322 2,630 1,859 2,326 1,292 Total derivatives $ 5,155 $ 3,080 $ 2,326 $ 1,292
Effect of Derivative Financial Instruments on Condensed Consolidated Statement of Operations	The effect of derivative financial instruments on the Consolidated Statements of Operations follows: Year Ended December 31, Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion) Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Location of Gain (Loss) Recognized Gain (Loss) Recognized in Income(1) 2018 2017 2016 Portion) 2018 2017 2016 in Income (1) 2018 2017 2016 (In thousands) Cash Flow Hedges Interest rate cap $ (340 ) $ 108 $ - Interest expense $ 206 $ - $ - Interest expense $ - $ - $ - Pay-fixed interest agreements 78 216 - Interest expense 31 (18 ) - Interest expense (12 ) (12 ) - Total $ (262 ) $ 324 $ - $ 237 $ (18 ) $ - $ (12 ) $ (12 ) $ - No hedge designation Rate-lock mortgage Net gains on $ 157 $ (116 ) $ 96 Mandatory Net gains on (420 ) (593 ) 561 Pay-fixed interest rate Interest 113 43 746 Pay-variable interest rate Interest (113 ) (43 ) (746 ) Purchased options Interest (206 ) 84 116 Written options Interest expense 206 (84 ) (116 ) Total $ (263 ) $ (709 ) $ 657 (1) For cash flow hedges, this location and amount refers to the ineffective portion.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2018
RELATED PARTY TRANSACTIONS [Abstract]
Summary of Loans to Directors and Executive Officers	A summary of loans to our directors and executive officers whose borrowing relationship (which includes loans to entities in which the individual owns a 10% or more voting interest) exceeds $60,000 for the years ended December 31 follows: 2018 2017 (In thousands) Balance at beginning of year $ 2,569 $ 415 New loans and advances 13,484 2,945 Repayments (1,894 ) (791 ) Balance at end of year $ 14,159 $ 2,569

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2018
LEASES [Abstract]
Summary of Future Minimum Lease Payments under Non-cancelable Operating Leases	A summary of future minimum lease payments under non-cancelable operating leases at December 31, 2018, follows: (In thousands) 2019 $ 1,805 2020 1,650 2021 1,261 2022 975 2023 938 2024 and thereafter 1,652 Total $ 8,281

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2018
REGULATORY MATTERS [Abstract]
Actual Capital Amounts and Ratios and Components of Regulatory Capital	Our actual capital amounts and ratios at December 31 follow: Actual Minimum for Adequately Capitalized Institutions Minimum for Well-Capitalized Institutions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) 2018 Total capital to risk-weighted assets Consolidated $ 371,603 14.25 % $ 208,572 8.00 % NA NA Independent Bank 337,227 12.94 208,456 8.00 $ 260,569 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 345,419 13.25 % $ 156,429 6.00 % NA NA Independent Bank 311,043 11.94 156,342 6.00 $ 208,456 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 307,255 11.79 % $ 117,322 4.50 % NA NA Independent Bank 311,043 11.94 117,256 4.50 $ 169,370 6.50 % Tier 1 capital to average assets Consolidated $ 345,419 10.47 % $ 131,930 4.00 % NA NA Independent Bank 311,043 9.44 131,778 4.00 $ 164,723 5.00 % 2017 Total capital to risk-weighted assets Consolidated $ 312,163 15.16 % $ 164,782 8.00 % NA NA Independent Bank 290,188 14.10 164,675 8.00 $ 205,843 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 288,451 14.00 % $ 123,586 6.00 % NA NA Independent Bank 266,476 12.95 123,506 6.00 $ 164,675 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 255,934 12.43 % $ 92,690 4.50 % NA NA Independent Bank 266,476 12.95 92,630 4.50 $ 133,798 6.50 % Tier 1 capital to average assets Consolidated $ 288,451 10.57 % $ 109,209 4.00 % NA NA Independent Bank 266,476 9.78 109,041 4.00 $ 136,301 5.00 % NA - Not applicable The components of our regulatory capital are as follows: Consolidated Independent Bank December 31, December 31, 2018 2017 2018 2017 (In thousands) Total shareholders’ equity $ 338,994 $ 264,933 $ 341,496 $ 269,481 Add (deduct) Accumulated other comprehensive loss for regulatory purposes 4,311 201 4,311 201 Goodwill and other intangibles (34,715 ) (1,269 ) (34,715 ) (1,269 ) Disallowed deferred tax assets (1,335 ) (7,931 ) (49 ) (1,937 ) Common equity tier 1 capital 307,255 255,934 311,043 266,476 Qualifying trust preferred securities 38,164 34,500 - - Disallowed deferred tax assets - (1,983 ) - - Tier 1 capital 345,419 288,451 311,043 266,476 Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets 26,184 23,712 26,184 23,712 Total risk-based capital $ 371,603 $ 312,163 $ 337,227 $ 290,188

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	12 Months Ended
	Dec. 31, 2018
FAIR VALUE DISCLOSURES [Abstract]
Assets and Liabilities Measured at Fair Value	Assets and liabilities measured at fair value, including financial assets for which we have elected the fair value option, were as follows: Fair Value Measurements Using Fair Value Measure- ments Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) December 31, 2018: Measured at Fair Value on a Recurring Basis Assets Equity securities at fair value $ 393 $ 393 $ - $ - Securities available for sale U.S. agency 20,014 - 20,014 - U.S. agency residential mortgage-backed 123,751 - 123,751 - U.S. agency commercial mortgage-backed 5,726 - 5,726 - Private label mortgage-backed 29,419 - 29,419 - Other asset backed 83,319 - 83,319 - Obligations of states and political subdivisions 127,555 - 127,555 - Corporate 34,309 - 34,309 - Trust preferred 1,819 - 1,819 - Foreign government 2,014 - 2,014 - Loans held for sale, carried at fair value 44,753 - 44,753 - Capitalized mortgage loan servicing rights 21,400 - - 21,400 Derivatives (1) 5,155 - 5,155 - Liabilities Derivatives (2) 2,326 - 2,326 - Measured at Fair Value on a Non-recurring basis: Assets Loans held for sale, carried at the lower of cost or fair value 41,471 41,471 - - Impaired loans (3) Commercial Income producing - real estate 217 - - 217 Land, land development & construction-real estate 106 - - 106 Commercial and industrial 2,243 - - 2,243 Mortgage 1-4 family 333 - - 333 Resort lending 572 - - 572 Other real estate (4) Mortgage 1-4 family 95 - - 95 Home equity - 2nd lien 59 - - 59 (1) Included in accrued income and other assets. (2) Included in accrued expenses and other liabilities. (3) Only includes impaired loans with specific loss allocations based on collateral value. (4) Only includes other real estate with subsequent write downs to fair value. Fair Value Measurements Using Fair Value Measure- ments Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) December 31, 2017: Measured at Fair Value on a Recurring Basis: Assets Trading securities $ 455 $ 455 $ - $ - Securities available for sale U.S. Treasury 898 898 - - U.S. agency 25,682 - 25,682 - U.S. agency residential mortgage-backed 137,918 - 137,918 - U.S. agency commercial mortgage-backed 9,760 - 9,760 - Private label mortgage-backed 29,109 - 29,109 - Other asset backed 93,898 - 93,898 - Obligations of states and political subdivisions 172,945 - 172,945 - Corporate 47,853 - 47,853 - Trust preferred 2,802 - 2,802 - Foreign government 2,060 - 2,060 - Loans held for sale 39,436 - 39,436 - Capitalized mortgage loan servicing rights 15,699 - - 15,699 Derivatives (1) 3,080 - 3,080 - Liabilities Derivatives (2) 1,292 - 1,292 - Measured at Fair Value on a Non-recurring basis: Assets Impaired loans (3) Commercial Income producing - real estate 274 - - 274 Land, land development & construction-real estate 9 - - 9 Commercial and industrial 1,051 - - 1,051 Mortgage 1-4 family 339 - - 339 Resort lending 207 - - 207 Other real estate (4) Mortgage 1-4 family 186 - - 186 Resort lending 65 - - 65 (1) Included in accrued income and other assets (2) Included in accrued expenses and other liabilities (3) Only includes impaired loans with specific loss allocations based on collateral value. (4) Only includes other real estate with subsequent write downs to fair value.
Changes in Fair Value for Financial Assets	Changes in fair values of financial assets for which we have elected the fair value option for the years ended December 31 were as follows: Net Gains (Losses) on Assets Mortgage Loan Servicing, net Total Change in Fair Values Included in Current Period Earnings Securities Mortgage Loans (In thousands) 2018 Equity securities at fair value $ (62 ) $ - $ - $ (62 ) Loans held for sale - 413 - 413 Capitalized mortgage loan servicing rights - - (2,323 ) (2,323 ) 2017 Trading securities $ 45 $ - $ - $ 45 Loans held for sale - 407 - 407 Capitalized mortgage loan servicing rights - - (2,744 ) (2,744 ) 2016 Trading securities $ 262 $ - $ - $ 262 Loans held for sale - (277 ) - (277 )
Reconciliation for all Assets and (Liabilities) Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)	A reconciliation for all assets and (liabilities) measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31 follows: Capitalized Mortgage Loan Servicing Rights 2018 2017 2016 (In thousands) Beginning balance $ 15,699 $ - $ - Change in accounting - 14,213 - Beginning balance, as adjusted 15,699 14,213 - Total losses realized and unrealized: Included in results of operations (2,323 ) (2,744 ) - Included in other comprehensive income (loss) - - - Purchases, issuances, settlements, maturities and calls 8,024 4,230 - Transfers in and/or out of Level 3 - - - Ending balance $ 21,400 $ 15,699 $ - Amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets and liabilities still held at December 31 $ (2,323 ) $ (2,744 ) $ -
Quantitative Information About Level 3 Fair Value Measurements Measured on a Recurring Basis and Non-recurring Basis	Asset Fair Value Valuation Technique Unobservable Inputs Range Weighted Average (In thousands) 2018 Capitalized mortgage loan servicing rights $ 21,400 Present value of net Discount rate 10.00% to 13.00 % 10.15 % servicing revenue Cost to service $68 to $216 $ 81 Ancillary income 20 to 36 23 Float rate 2.57 % 2.57 % 2017 Capitalized mortgage loan servicing rights $ 15,699 Present value of net Discount rate 9.88% to 11.00 % 10.11 % servicing revenue Cost to service $66 to $216 $ 81 Ancillary income 20 to 36 23 Float rate 2.24 % 2.24 % Quantitative information about Level 3 fair value measurements measured on a non-recurring basis follows: Asset Valuation Unobservable Range Weighted (In thousands) 2018 Impaired loans Commercial (1) $ 2,566 Sales comparison approach Adjustment for differences between comparable sales (32.5)% to 60.0% (1.9 )% Mortgage 905 Sales comparison approach Adjustment for differences between comparable sales (40.1) to 25.6 0.7 Other real estate Mortgage 154 Sales comparison approach Adjustment for differences between comparable sales 0.0 to 34.1 11.2 2017 Impaired loans Commercial $ 1,334 Sales comparison approach Adjustment for differences between comparable sales (32.5)% to 25.0% (4.5 )% Mortgage 546 Sales comparison approach Adjustment for differences between comparable sales (21.1) to 34.1 (2.7 ) Other real estate Mortgage 251 Sales comparison approach Adjustment for differences between comparable sales (33.0) to 44.5 (1.0 ) (1) In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2018, we had an impaired collateral dependent commercial relationship that totaled $0.7 million that was secured by collateral other than real estate. Collateral securing this relationship primarily included accounts receivable, inventory and cash at December 31, 2018. Valuation techniques at December 31, 2018, included discounting financial statement values for each particular asset type. Discount rates used ranged from 20% to 80% of stated values.
Aggregate Fair Value and Aggregate Remaining Contractual Principal Balance for Loans Held for Sale	The following table reflects the difference between the aggregate fair value and the aggregate remaining contractual principal balance outstanding for loans held for sale for which the fair value option has been elected at December 31. Aggregate Fair Value Difference Contractual Principal (In thousands) Loans held for sale 2018 $ 44,753 $ 1,257 $ 43,496 2017 39,436 844 38,592 2016 35,946 437 35,509

FAIR VALUES OF FINANCIAL INST_2

FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
FAIR VALUES OF FINANCIAL INSTRUMENTS [Abstract]
Estimated Fair Values and Recorded Book Balances	The estimated recorded book balances and fair values at December 31 follow: Fair Value Using Recorded Book Balance Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) 2018 Assets Cash and due from banks $ 23,350 $ 23,350 $ 23,350 $ - $ - Interest bearing deposits 46,894 46,894 46,894 - - Interest bearing deposits - time 595 594 - 594 - Equity securities at fair value 393 393 393 - - Securities available for sale 427,926 427,926 - 427,926 - Federal Home Loan Bank and Federal Reserve Bank Stock 18,359 NA NA NA NA Net loans and loans held for sale 2,643,856 2,606,256 41,471 44,753 2,520,032 Accrued interest receivable 10,164 10,164 22 1,789 8,353 Derivative financial instruments 5,155 5,155 - 5,155 - Liabilities Deposits with no stated maturity (1) $ 2,197,494 $ 2,197,494 $ 2,197,494 $ - $ - Deposits with stated maturity (1) 715,934 711,312 - 711,312 - Other borrowings 25,700 25,706 - 25,706 - Subordinated debentures 39,388 35,021 - 35,021 - Accrued interest payable 1,646 1,646 114 1,532 - Derivative financial instruments 2,326 2,326 - 2,326 - 2017 Assets Cash and due from banks $ 36,994 $ 36,994 $ 36,994 $ - $ - Interest bearing deposits 17,744 17,744 17,744 - - Interest bearing deposits - time 2,739 2,740 - 2,740 - Trading securities 455 455 455 - - Securities available for sale 522,925 522,925 898 522,027 - Federal Home Loan Bank and Federal Reserve Bank Stock 15,543 NA NA NA NA Net loans and loans held for sale 2,035,666 1,962,937 - 39,436 1,923,501 Accrued interest receivable 8,609 8,609 1 2,192 6,416 Derivative financial instruments 3,080 3,080 - 3,080 - Liabilities Deposits with no stated maturity (1) $ 1,845,716 $ 1,845,716 $ 1,845,716 $ - $ - Deposits with stated maturity (1) 554,818 551,489 - 551,489 - Other borrowings 54,600 54,918 - 54,918 - Subordinated debentures 35,569 29,946 - 29,946 - Accrued interest payable 892 892 48 844 - Derivative financial instruments 1,292 1,292 - 1,292 - (1) Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $123.080 million and $12.992 million at December 31, 2018 and 2017, respectively. Deposits with a stated maturity include reciprocal deposits with a recorded book balance of $ million and $37.987 million at December 31, 2018 and 2017, respectively.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2018
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract]
Accumulated Other Comprehensive Loss (AOCL), Net of Tax	A summary of changes in accumulated other comprehensive loss (‘‘AOCL’’), net of tax during the years ended December 31 follows: Unrealized Losses on Securities Available for Sale Dispropor- tionate Tax Effects from Securities Available for Sale Unrealized Gains (Losses) on Cash Flow Hedges Dispropor- tionate Tax Effects from Cash Flow Hedges Total 2018 Balances at beginning of period $ (470 ) $ (5,798 ) $ 269 $ - $ (5,999 ) Other comprehensive loss before reclassifications (3,671 ) - (207 ) - (3,878 ) Amounts reclassified from AOCL (44 ) - (187 ) - (231 ) Net current period other comprehensive loss (3,715 ) - (394 ) - (4,109 ) Balances at end of period $ (4,185 ) $ (5,798 ) $ (125 ) $ - $ (10,108 ) 2017 Balances at beginning of period $ (3,310 ) $ (5,798 ) $ - $ - $ (9,108 ) Cumulative effect of change in accounting 300 - - - 300 Balances at beginning of period, as adjusted (3,010 ) (5,798 ) - - (8,808 ) Other comprehensive income before reclassifications 2,763 - 210 - 2,973 Amounts reclassified from AOCL (140 ) - 12 - (128 ) Net current period other comprehensive income 2,623 - 222 - 2,845 Disproportionate tax effects due to change in tax rate (83 ) 83 47 (47 ) - Reclassification of certain deferred tax effects (1) - (83 ) - 47 (36 ) Balances at end of period $ (470 ) $ (5,798 ) $ 269 $ - $ (5,999 ) 2016 Balances at beginning of period $ (238 ) $ (5,798 ) $ - $ - $ (6,036 ) Other comprehensive loss before reclassifications (2,876 ) - - - (2,876 ) Amounts reclassified from AOCL (196 ) - - - (196 ) Net current period other comprehensive loss (3,072 ) - - - (3,072 ) Balances at end of period $ (3,310 ) $ (5,798 ) $ - $ - $ (9,108 ) (1) Amounts reclassified to accumulated deficit due to early adoption of ASU 2018-02. See note #1.
Reclassifications Out of Each Component of AOCL	A summary of reclassifications out of each component of AOCL for the years ended December 31 follows: AOCL Component Reclassified From AOCL Affected Line Item in Consolidated Statements of Operations (In thousands) 2018 Unrealized losses on securities available for sale $ 56 Net gains on securities - Net impairment loss recognized in earnings 56 Total reclassifications before tax 12 Income tax expense $ 44 Reclassifications, net of tax Unrealized gains (losses) on cash flow hedges $ (237 ) Interest expense (50 ) Income tax expense $ (187 ) Reclassification, net of tax $ 231 Total reclassifications for the period, net of tax 2017 Unrealized losses on securities available for sale $ 215 Net gains on securities - Net impairment loss recognized in earnings 215 Total reclassifications before tax 75 Income tax expense $ 140 Reclassifications, net of tax Unrealized gains (losses) on cash flow hedges $ 18 Interest expense 6 Income tax expense $ 12 Reclassification, net of tax $ 128 Total reclassifications for the period, net of tax 2016 Unrealized losses on securities available for sale $ 301 Net gains on securities - Net impairment loss recognized in earnings 301 Total reclassifications before tax 105 Income tax expense $ 196 Reclassifications, net of tax

INDEPENDENT BANK CORPORATION _2

INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION [Abstract]
Condensed Statements of Financial Condition	CONDENSED STATEMENTS OF FINANCIAL CONDITION December 31, 2018 2017 (In thousands) ASSETS Cash and due from banks $ 7,624 $ 16,454 Interest bearing deposits - time 25,000 5,000 Investment in subsidiaries 343,872 271,315 Accrued income and other assets 2,857 8,375 Total Assets $ 379,353 $ 301,144 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debentures $ 39,388 $ 35,569 Accrued expenses and other liabilities 530 500 Shareholders’ equity 339,435 265,075 Total Liabilities and Shareholders’ Equity $ 379,353 $ 301,144
Condensed Statements of Operations	CONDENSED STATEMENTS OF OPERATIONS Year Ended December 31, 2018 2017 2016 (In thousands) OPERATING INCOME Dividends from subsidiary $ 33,500 $ 16,000 $ 5,000 Interest income 160 29 27 Other income 56 41 153 Total Operating Income 33,716 16,070 5,180 OPERATING EXPENSES Interest expense 1,924 1,347 1,167 Administrative and other expenses 748 714 554 Total Operating Expenses 2,672 2,061 1,721 Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries 31,044 14,009 3,459 Income tax expense (benefit) (515 ) 1,587 (615 ) Income Before Equity in Undistributed Net Income of Subsidiaries 31,559 12,422 4,074 Equity in undistributed net income of subsidiaries 8,280 8,053 18,692 Net Income $ 39,839 $ 20,475 $ 22,766
Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS Year Ended December 31, 2018 2017 2016 (In thousands) Net Income $ 39,839 $ 20,475 $ 22,766 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES Deferred income tax expense (benefit) 6,620 2,146 (615 ) Share based compensation 53 45 29 Accretion of discount on subordinated debentures 51 - - (Increase) decrease in accrued income and other assets (1,307 ) (32 ) 246 Increase in accrued expenses and other liabilities 21 121 1 Equity in undistributed net income of subsidiaries (8,280 ) (8,053 ) (18,692 ) Total Adjustments (2,842 ) (5,773 ) (19,031 ) Net Cash From Operating Activities 36,997 14,702 3,735 CASH FLOW FROM (USED IN) INVESTING ACTIVITIES Purchases of interest bearing deposits - time (30,000 ) (10,000 ) (7,500 ) Maturity of interest bearing deposits - time 10,000 10,000 7,500 Acquisition of business, less cash received 431 - - Return of capital from subsidiary - - 18,000 Net Cash From (Used In) Investing Activities (19,569 ) - 18,000 CASH FLOW USED IN FINANCING ACTIVITIES Dividends paid (14,055 ) (8,960 ) (7,274 ) Proceeds from issuance of common stock 1,945 1,776 1,735 Share based compensation withholding obligation (1,467 ) (579 ) (627 ) Repurchase of common stock (12,681 ) - (16,854 ) Net Cash Used in Financing Activities (26,258 ) (7,763 ) (23,020 ) Net Increase (Decrease) in Cash and Cash Equivalents (8,830 ) 6,939 (1,285 ) Cash and Cash Equivalents at Beginning of Year 16,454 9,515 10,800 Cash and Cash Equivalents at End of Year $ 7,624 $ 16,454 $ 9,515

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2018
REVENUE FROM CONTRACTS WITH CUSTOMERS [Abstract]
Disaggregation of Revenue Sources by Attribute	Disaggregation of our revenue sources by attribute for the year ending December 31, 2018 follows: Service Charges on Deposit Accounts Other Deposit Related Income Interchange Income Investment and Insurance Commissions Total (In thousands) Retail Overdraft fees $ 8,285 $ 8,285 Account service charges 2,145 2,145 ATM fees $ 1,423 1,423 Other 941 941 Business Overdraft fees 1,567 1,567 Account service charges 261 261 ATM fees 34 34 Other 594 594 Interchange income $ 9,905 9,905 Asset management revenue $ 1,100 1,100 Transaction based revenue 871 871 Total $ 12,258 $ 2,992 $ 9,905 $ 1,971 $ 27,126 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,992 Investment and insurance commissions 1,971 Bank owned life insurance 970 Other 2,827 Total $ 8,760

RECENT ACQUISITION (Tables)

RECENT ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2018
RECENT ACQUISITION [Abstract]
Preliminary Valuation of Assets Acquired and Liabilities Assumed	The following table reflects our preliminary valuation of the assets acquired and liabilities assumed: (In thousands) Cash and cash equivalents $ 23,521 Interest bearing deposits - time 4,054 Securities available for sale 6,066 Federal Home Loan Bank stock 778 Loans, net 295,799 Property and equipement, net 1,067 Capitalized mortgage loan servicing rights 3,047 Accrued income and other assets 3,362 Other intangibles (1) 5,798 Total assets acquired 343,492 Deposits 287,710 Other borrowings 14,345 Subordinated debentures 3,768 Accrued expenses and other liabilities 1,429 Total liabilities assumed 307,252 Net assets acquired 36,240 Goodwill 28,300 Purchase price (fair value of consideration) $ 64,540 (1) Relates to core deposit intangibles (see note #7).

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)EmployeeSegmentPaymentshares	Dec. 31, 2017USD ($)Segment	Dec. 31, 2016USD ($)Segment
ACCOUNTING POLICIES [Abstract]
Percentage of loan portfolio secured by real estate	72.70%
Operating Segments [Abstract]
Number of reportable segments | Segment	1	1	1
Mortgage Loan Servicing Rights [Abstract]
Mortgage loan servicing fees | $	$ 5.5	$ 4.4	$ 4.1
Loan Revenue Recognition [Abstract]
Number of past due days for commercial loan, installment loans and payment plan receivables	90 days
Number of consecutive payments for mortgage loans misses | Payment	4
Bank Owned Life Insurance [Abstract]
Number of lives of group flexible premium non-participating variable life insurance contract | Employee	266
Finite Lived Intangible Asset Useful Life [Abstract]
Estimated useful lives	10 years
Minimum [Member]
Finite Lived Intangible Asset Useful Life [Abstract]
Estimated useful lives	10 years
Maximum [Member]
Finite Lived Intangible Asset Useful Life [Abstract]
Estimated useful lives	15 years
Building [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life [Abstract]
Estimated useful lives	39 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life [Abstract]
Estimated useful lives	7 years
Dividend Reinvestment Plan [Member]
Reserved for Future Issuance [Abstract]
Common stock reserved for issuance (in shares)	0.1
Long-Term Incentive Plans [Member]
Reserved for Future Issuance [Abstract]
Common stock reserved for issuance (in shares)	0.8

ACCOUNTING POLICIES, Adoption o

ACCOUNTING POLICIES, Adoption of New Accounting Standards (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
New Accounting Standards [Abstract]
Non-interest income			$ 27,126
Reclassification of certain deferred tax effects	[1]			$ (36)
Interchange Income [Member]
New Accounting Standards [Abstract]
Non-interest income			9,905
Interchange Expense [Member]
New Accounting Standards [Abstract]
Non-interest expense			2,702
ASU 2018-02 [Member]
New Accounting Standards [Abstract]
Reclassification of certain deferred tax effects		$ 40
Plan [Member] | ASU 2016-02 [Member]
New Accounting Standards [Abstract]
Right to use asset			7,700
Lease liability			7,700
Under Legacy GAAP [Member] | Interchange Income [Member]
New Accounting Standards [Abstract]
Non-interest income			8,434
Under Legacy GAAP [Member] | Interchange Expense [Member]
New Accounting Standards [Abstract]
Non-interest expense			1,231
Impact [Member]
New Accounting Standards [Abstract]
Impact on net income			0
Impact [Member] | ASU 2014-09 [Member] | Interchange Income [Member]
New Accounting Standards [Abstract]
Non-interest income	[2]		1,471
Impact [Member] | ASU 2014-09 [Member] | Interchange Expense [Member]
New Accounting Standards [Abstract]
Non-interest expense	[2]		$ 1,471
[1]	Amounts reclassified to accumulated deficit due to early adoption of ASU 2018-02. See note 1.
[2]	Represents certain costs charged by payment networks that were previously netted against interchange income.

RESTRICTIONS ON CASH AND DUE _2

RESTRICTIONS ON CASH AND DUE FROM BANKS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
RESTRICTIONS ON CASH AND DUE FROM BANKS [Abstract]
Average reserve balances maintained	$ 9.6	$ 5.2
Reserve balances related to investment security transactions and merchant payment processing operations	$ 0.1	$ 0.7

SECURITIES (Details)

SECURITIES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)SecurityGrade	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	$ 433,224	$ 523,520
Unrealized gains	1,520	3,197
Unrealized losses	6,818	3,792
Fair value	427,926	522,925
OTTI recognized in accumulated other comprehensive loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	131,526	153,090
Less Than Twelve Months, Unrealized Losses	1,112	1,400
Twelve Months or More, Fair Value	184,420	108,033
Twelve Months or More, Unrealized Losses	5,706	2,392
Total, Fair value	315,946	261,123
Total, Unrealized Losses	6,818	3,792
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Credit related OTTI recognized in earnings	0	0	$ 0
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Balance at beginning of period	1,594	1,594	1,594
Additions to credit losses on securities for which no previous OTTI was recognized	0	0	0
Increases to credit losses on securities for which OTTI was previously recognized	0	0	0
Decrease to credit losses on securities for which OTTI was previously recognized as a result of disposal	0	0	0
Balance at end of period	1,594	1,594	$ 1,594
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Maturing within one year	10,167
Maturing after one year but within five years	77,824
Maturing after five years but within ten years	57,654
Maturing after ten years	43,677
Amortized Cost	189,322
U.S. agency residential mortgage-backed	124,777
U.S. agency commercial mortgage-backed	5,909
Private label mortgage-backed	29,735
Other asset backed	83,481
Amortized cost	433,224	523,520
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Maturing within one year	10,150
Maturing after one year but within five years	77,042
Maturing after five years but within ten years	56,301
Maturing after ten years	42,218
Total available-for-sale securities fair value	185,711
U.S. agency residential mortgage backed	123,751
U.S. agency commercial mortgage-backed	5,726
Private label mortgage-backed	29,419
Other asset backed	83,319
Total	427,926	522,925
U.S. Treasury [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost		898
Unrealized gains		0
Unrealized losses		0
Fair value		898
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost		898
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total		898
U.S. Agency [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	20,198	25,667
Unrealized gains	9	82
Unrealized losses	193	67
Fair value	20,014	25,682
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	7,150	5,466
Less Than Twelve Months, Unrealized Losses	46	26
Twelve Months or More, Fair Value	11,945	5,735
Twelve Months or More, Unrealized Losses	147	41
Total, Fair value	19,095	11,201
Total, Unrealized Losses	$ 193	67
Number of securities with market fair value less than amortized cost | Security	48
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 20,198	25,667
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	20,014	25,682
U.S. Agency Residential Mortgage-Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	124,777	137,785
Unrealized gains	817	1,116
Unrealized losses	1,843	983
Fair value	123,751	137,918
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	18,374	22,198
Less Than Twelve Months, Unrealized Losses	180	229
Twelve Months or More, Fair Value	48,184	40,698
Twelve Months or More, Unrealized Losses	1,663	754
Total, Fair value	66,558	62,896
Total, Unrealized Losses	$ 1,843	983
Number of securities with market fair value less than amortized cost | Security	127
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 124,777	137,785
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	123,751	137,918
U.S. Agency Commercial Mortgage-Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	5,909	9,894
Unrealized gains	1	36
Unrealized losses	184	170
Fair value	5,726	9,760
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	566	2,181
Less Than Twelve Months, Unrealized Losses	3	34
Twelve Months or More, Fair Value	5,094	3,994
Twelve Months or More, Unrealized Losses	181	136
Total, Fair value	5,660	6,175
Total, Unrealized Losses	$ 184	170
Number of securities with market fair value less than amortized cost | Security	15
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 5,909	9,894
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	5,726	9,760
Private Label Mortgage-Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	29,735	29,011
Unrealized gains	321	428
Unrealized losses	637	330
Fair value	29,419	29,109
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	8,273	11,390
Less Than Twelve Months, Unrealized Losses	57	92
Twelve Months or More, Fair Value	16,145	4,396
Twelve Months or More, Unrealized Losses	580	238
Total, Fair value	24,418	15,786
Total, Unrealized Losses	$ 637	330
Number of securities with market fair value less than amortized cost | Security	33
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	$ 1,558
Amortized cost	1,242
Non-credit unrealized loss	0
Unrealized gain	316
Cumulative credit related OTTI	$ 1,594
Number of securities reviewd for OTTI | Security	4
Number of private label mortgage backed securities currently with OTTI unrealized gains | Security	3
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 29,735	29,011
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	29,419	29,109
Senior Security [Member]
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	792
Amortized cost	664
Non-credit unrealized loss	0
Unrealized gain	128
Cumulative credit related OTTI	757
Super Senior Security [Member]
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	741
Amortized cost	578
Non-credit unrealized loss	0
Unrealized gain	163
Cumulative credit related OTTI	457
Senior Support Security [Member]
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	25
Amortized cost	0
Non-credit unrealized loss	0
Unrealized gain	25
Cumulative credit related OTTI	380
Other Asset Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	83,481	93,811
Unrealized gains	86	202
Unrealized losses	248	115
Fair value	83,319	93,898
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	53,043	20,352
Less Than Twelve Months, Unrealized Losses	160	40
Twelve Months or More, Fair Value	10,235	16,648
Twelve Months or More, Unrealized Losses	88	75
Total, Fair value	63,278	37,000
Total, Unrealized Losses	$ 248	115
Number of securities with market fair value less than amortized cost | Security	94
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 83,481	93,811
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	83,319	93,898
Obligations of States and Political Subdivisions [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	130,244	174,073
Unrealized gains	257	755
Unrealized losses	2,946	1,883
Fair value	127,555	172,945
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	25,423	76,574
Less Than Twelve Months, Unrealized Losses	262	936
Twelve Months or More, Fair Value	80,701	28,246
Twelve Months or More, Unrealized Losses	2,684	947
Total, Fair value	106,124	104,820
Total, Unrealized Losses	$ 2,946	1,883
Number of securities with market fair value less than amortized cost | Security	339
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 130,244	174,073
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	127,555	172,945
Corporate [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	34,866	47,365
Unrealized gains	29	578
Unrealized losses	586	90
Fair value	34,309	47,853
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	17,758	14,440
Less Than Twelve Months, Unrealized Losses	343	33
Twelve Months or More, Fair Value	9,222	3,943
Twelve Months or More, Unrealized Losses	243	57
Total, Fair value	26,980	18,383
Total, Unrealized Losses	$ 586	90
Number of securities with market fair value less than amortized cost | Security	37
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 34,866	47,365
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	34,309	47,853
Trust Preferred [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	1,964	2,929
Unrealized gains	0	0
Unrealized losses	145	127
Fair value	1,819	2,802
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	939	0
Less Than Twelve Months, Unrealized Losses	61	0
Twelve Months or More, Fair Value	880	2,802
Twelve Months or More, Unrealized Losses	84	127
Total, Fair value	1,819	2,802
Total, Unrealized Losses	$ 145	127
Number of securities with market fair value less than amortized cost | Security	2
Number of issues rated as investment grade | Grade	1
Number of securities not rated | Security	1
Non-rated securities, amortized cost	$ 1,000
Fair value of non-rated trust preferred securities	940
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	1,964	2,929
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	1,819	2,802
Foreign Government [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	2,050	2,087
Unrealized gains	0	0
Unrealized losses	36	27
Fair value	2,014	2,060
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	0	489
Less Than Twelve Months, Unrealized Losses	0	10
Twelve Months or More, Fair Value	2,014	1,571
Twelve Months or More, Unrealized Losses	36	17
Total, Fair value	2,014	2,060
Total, Unrealized Losses	$ 36	27
Number of securities with market fair value less than amortized cost | Security	2
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 2,050	2,087
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	$ 2,014	$ 2,060

SECURITIES, Gains and Losses Re

SECURITIES, Gains and Losses Realized on Sale of Securities Available for Sale (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gain and losses realized on sale of securities available for sale [Abstract]
Proceeds		$ 48,736	$ 17,308	$ 64,103
Realized gains	[1]	192	218	354
Losses		136	3	53
Trading Securities, Realized Gain (Loss)		(60)	50	$ 260
Securities Disclosures [Abstract]
Pledged securities with book value		$ 0	$ 900
Shareholder equity threshold not exceeded by revenue or taxing authority amount		10.00%	10.00%
VISA Class B Shares [Member]
Gain and losses realized on sale of securities available for sale [Abstract]
Realized gains		$ 144
Number securities sold (in shares)		1,000
[1]	2018 excludes a $0.144 million gain on the sale of 1,000 VISA Class B shares.

LOANS AND PAYMENT PLAN RECEIV_3

LOANS AND PAYMENT PLAN RECEIVABLES (Details) - USD ($) $ in Thousands		1 Months Ended
		Aug. 31, 2016	Dec. 31, 2018	Dec. 31, 2017
Loans [Abstract]
Total Loans			$ 2,582,520	$ 2,018,817
Net of deferred loan fees			13,300	9,300
Single-family Residential Loans [Member]
Loans [Abstract]
Mortgage loans purchased		$ 15,000
Mortgage loans, servicing fee percentage		0.25%
Weighted average interest rate		3.65%
Weighted average remaining contractual maturity		332 months
Real Estate [Member] | Residential First Mortgages [Member]
Loans [Abstract]
Total Loans	[1]		811,719	672,592
Real Estate [Member] | Residential Home Equity and Other Junior Mortgages [Member]
Loans [Abstract]
Total Loans	[1]		177,574	136,560
Real Estate [Member] | Construction and Land Development [Member]
Loans [Abstract]
Total Loans	[1]		180,286	143,188
Real Estate [Member] | Other [Member]
Loans [Abstract]
Total Loans	[1],[2]		707,347	538,880
Consumer [Member]
Loans [Abstract]
Total Loans			379,607	291,091
Commercial [Member]
Loans [Abstract]
Total Loans			319,058	231,786
Agricultural [Member]
Loans [Abstract]
Total Loans			$ 6,929	$ 4,720
[1]	Includes both residential and non-residential commercial loans secured by real estate.
[2]	Includes loans secured by multi-family residential and non-farm, non-residential property.

LOANS AND PAYMENT PLAN RECEIV_4

LOANS AND PAYMENT PLAN RECEIVABLES, Allowance for Loan Losses (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		$ 22,587	$ 20,234	$ 22,570
Additions (deductions) [Abstract]
Provision for loan losses		1,503	1,199	(1,309)
Recoveries credited to allowance		4,622	4,205	4,619
Loans charged against the allowance		(3,824)	(3,051)	(5,587)
Reclassification to loans held for sale				(59)
Balance at end of period		24,888	22,587	20,234
Allowance for loan losses [Abstract]
Individually evaluated for impairment		6,310	6,839
Collectively evaluated for impairment		18,578	15,748
Total ending allowance for loan losses balance		24,888	22,587
Loans [Abstract]
Individually evaluated for impairment		58,461	65,544
Collectively evaluated for impairment		2,530,084	1,959,774
Total loans recorded investment		2,591,058	2,025,318
Accrued interest included in recorded investment		8,538	6,501
Total Loans		2,582,520	2,018,817
Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0
Loans [Abstract]
Loans acquired with deteriorated credit quality		2,513
Commercial [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		5,595	4,880	5,670
Additions (deductions) [Abstract]
Provision for loan losses		(946)	(327)	(1,945)
Recoveries credited to allowance		2,889	1,497	2,472
Loans charged against the allowance		(448)	(455)	(1,317)
Reclassification to loans held for sale				0
Balance at end of period		7,090	5,595	4,880
Allowance for loan losses [Abstract]
Individually evaluated for impairment		1,305	837
Collectively evaluated for impairment		5,785	4,758
Total ending allowance for loan losses balance		7,090	5,595
Loans [Abstract]
Individually evaluated for impairment		8,697	8,420
Collectively evaluated for impairment		1,137,586	847,140
Total loans recorded investment		1,147,892	855,560
Accrued interest included in recorded investment		3,411	2,300
Total Loans		1,144,481	853,260
Commercial [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0
Loans [Abstract]
Loans acquired with deteriorated credit quality		1,609
Mortgage [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		8,733	8,681	10,391
Additions (deductions) [Abstract]
Provision for loan losses		457	(567)	(158)
Recoveries credited to allowance		734	1,741	1,047
Loans charged against the allowance		(1,946)	(1,122)	(2,599)
Reclassification to loans held for sale				0
Balance at end of period		7,978	8,733	8,681
Allowance for loan losses [Abstract]
Individually evaluated for impairment		4,799	5,725
Collectively evaluated for impairment		3,179	3,008
Total ending allowance for loan losses balance		7,978	8,733
Loans [Abstract]
Individually evaluated for impairment		46,394	53,179
Collectively evaluated for impairment		1,000,038	799,629
Total loans recorded investment		1,046,987	852,808
Accrued interest included in recorded investment	[1]	4,097	3,278
Total Loans		1,042,890	849,530
Mortgage [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0
Loans [Abstract]
Loans acquired with deteriorated credit quality		555
Installment [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		864	1,011	1,181
Additions (deductions) [Abstract]
Provision for loan losses		462	360	401
Recoveries credited to allowance		999	967	1,100
Loans charged against the allowance		(1,430)	(1,474)	(1,671)
Reclassification to loans held for sale				0
Balance at end of period		895	864	1,011
Allowance for loan losses [Abstract]
Individually evaluated for impairment		206	277
Collectively evaluated for impairment		689	587
Total ending allowance for loan losses balance		895	864
Loans [Abstract]
Individually evaluated for impairment		3,370	3,945
Collectively evaluated for impairment		392,460	313,005
Total loans recorded investment		396,179	316,950
Accrued interest included in recorded investment	[1]	1,030	923
Total Loans		395,149	316,027
Installment [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0
Loans [Abstract]
Loans acquired with deteriorated credit quality		349
Payment Plan Receivables [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		0	0	56
Additions (deductions) [Abstract]
Provision for loan losses		0	0	(4)
Recoveries credited to allowance		0	0	0
Loans charged against the allowance		0	0	0
Reclassification to loans held for sale				(52)
Balance at end of period		0	0	0
Subjective Allocation [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		7,395	5,662	5,272
Additions (deductions) [Abstract]
Provision for loan losses		1,530	1,733	397
Recoveries credited to allowance		0	0	0
Loans charged against the allowance		0	0	0
Reclassification to loans held for sale				(7)
Balance at end of period		8,925	7,395	$ 5,662
Allowance for loan losses [Abstract]
Individually evaluated for impairment		0	0
Collectively evaluated for impairment		8,925	7,395
Total ending allowance for loan losses balance		8,925	$ 7,395
Subjective Allocation [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		$ 0
[1]	Credit scores have been updated within the last twelve months.

LOANS AND PAYMENT PLAN RECEIV_5

LOANS AND PAYMENT PLAN RECEIVABLES, Receivables Past Due (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Non performing loans [Abstract]
90+ and Still Accruing	[1]	$ 5	$ 0
Non-Accrual	[1]	9,029	8,184
Total Non-performing Loans	[1]	9,034	8,184
Accrued interest included in recorded investment	[1]	0	0
Accrued Interest		400	400	$ 500
Interest Income		0	0	$ 0
Aging analysis of loans by class [Abstract]
Total		12,795	12,554
Loans not Past Due		2,578,263	2,012,764
Total loans recorded investment		2,591,058	2,025,318
Accrued interest included in recorded investment		8,538	6,501
Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		4,960	3,671
Accrued interest included in recorded investment		44	43
Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		820	1,271
Accrued interest included in recorded investment		11	22
Loans Past Due, 90+ days [Member]
Non performing loans [Abstract]
Accrued interest included in recorded investment	[1]	0	0
Aging analysis of loans by class [Abstract]
Total		7,015	7,612
Accrued interest included in recorded investment		0	0
Loans Past Due Total [Member]
Aging analysis of loans by class [Abstract]
Accrued interest included in recorded investment		55	65
Loans Not Past Due [Member]
Aging analysis of loans by class [Abstract]
Accrued interest included in recorded investment		8,483	6,436
Commercial [Member]
Aging analysis of loans by class [Abstract]
Total loans recorded investment		1,147,892	855,560
Accrued interest included in recorded investment		3,411	2,300
Commercial [Member] | Income Producing - Real Estate [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	0	30
Total Non-performing Loans	[1]	0	30
Aging analysis of loans by class [Abstract]
Total		44	30
Loans not Past Due		388,729	290,466
Total loans recorded investment		388,773	290,496
Commercial [Member] | Income Producing - Real Estate [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		44	0
Commercial [Member] | Income Producing - Real Estate [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	0
Commercial [Member] | Income Producing - Real Estate [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		0	30
Commercial [Member] | Land, Land Development and Construction Real Estate [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	0	9
Total Non-performing Loans	[1]	0	9
Aging analysis of loans by class [Abstract]
Total		0	9
Loans not Past Due		84,458	70,182
Total loans recorded investment		84,458	70,191
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	9
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	0
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		0	0
Commercial [Member] | Commercial and Industrial [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	2,220	607
Total Non-performing Loans	[1]	2,220	607
Aging analysis of loans by class [Abstract]
Total		1,538	104
Loans not Past Due		673,123	494,769
Total loans recorded investment		674,661	494,873
Commercial [Member] | Commercial and Industrial [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		1,538	60
Commercial [Member] | Commercial and Industrial [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	0
Commercial [Member] | Commercial and Industrial [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		0	44
Mortgage [Member]
Aging analysis of loans by class [Abstract]
Total loans recorded investment		1,046,987	852,808
Accrued interest included in recorded investment	[2]	4,097	3,278
Mortgage [Member] | 1-4 Family [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	5	0
Non-Accrual	[1]	4,694	5,130
Total Non-performing Loans	[1]	4,699	5,130
Aging analysis of loans by class [Abstract]
Total		6,684	7,491
Loans not Past Due		833,760	659,742
Total loans recorded investment		840,444	667,233
Accrued interest included in recorded investment	[2]	3,079	2,456
Mortgage [Member] | 1-4 Family [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		1,608	1,559
Mortgage [Member] | 1-4 Family [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		194	802
Mortgage [Member] | 1-4 Family [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		4,882	5,130
Mortgage [Member] | Resort Lending [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	755	1,223
Total Non-performing Loans	[1]	755	1,223
Aging analysis of loans by class [Abstract]
Total		1,007	1,936
Loans not Past Due		80,774	88,620
Total loans recorded investment		81,781	90,556
Accrued interest included in recorded investment	[2]	363	371
Mortgage [Member] | Resort Lending [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		252	713
Mortgage [Member] | Resort Lending [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	0
Mortgage [Member] | Resort Lending [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		755	1,223
Mortgage [Member] | Home Equity - 1st Lien [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	159	326
Total Non-performing Loans	[1]	159	326
Aging analysis of loans by class [Abstract]
Total		335	672
Loans not Past Due		38,909	34,689
Total loans recorded investment		39,244	35,361
Accrued interest included in recorded investment	[2]	199	157
Mortgage [Member] | Home Equity - 1st Lien [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		176	308
Mortgage [Member] | Home Equity - 1st Lien [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	38
Mortgage [Member] | Home Equity - 1st Lien [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		159	326
Mortgage [Member] | Home Equity - 2nd Lien [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	419	316
Total Non-performing Loans	[1]	419	316
Aging analysis of loans by class [Abstract]
Total		965	824
Loans not Past Due		84,553	58,834
Total loans recorded investment		85,518	59,658
Accrued interest included in recorded investment	[2]	456	294
Mortgage [Member] | Home Equity - 2nd Lien [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		446	353
Mortgage [Member] | Home Equity - 2nd Lien [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		100	155
Mortgage [Member] | Home Equity - 2nd Lien [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		419	316
Installment [Member]
Aging analysis of loans by class [Abstract]
Total loans recorded investment		396,179	316,950
Accrued interest included in recorded investment	[2]	1,030	923
Installment [Member] | Home Equity - 1st Lien [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	179	141
Total Non-performing Loans	[1]	179	141
Aging analysis of loans by class [Abstract]
Total		452	242
Loans not Past Due		6,985	9,213
Total loans recorded investment		7,437	9,455
Accrued interest included in recorded investment	[2]	28	39
Installment [Member] | Home Equity - 1st Lien [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		200	90
Installment [Member] | Home Equity - 1st Lien [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		55	11
Installment [Member] | Home Equity - 1st Lien [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		197	141
Installment [Member] | Home Equity - 2nd Lien [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	226	159
Total Non-performing Loans	[1]	226	159
Aging analysis of loans by class [Abstract]
Total		361	470
Loans not Past Due		6,683	9,001
Total loans recorded investment		7,044	9,471
Accrued interest included in recorded investment	[2]	25	43
Installment [Member] | Home Equity - 2nd Lien [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		111	217
Installment [Member] | Home Equity - 2nd Lien [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		24	94
Installment [Member] | Home Equity - 2nd Lien [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		226	159
Installment [Member] | Boat Lending [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	166	100
Total Non-performing Loans	[1]	166	100
Aging analysis of loans by class [Abstract]
Total		777	195
Loans not Past Due		169,117	129,777
Total loans recorded investment		169,894	129,972
Accrued interest included in recorded investment	[2]	403	346
Installment [Member] | Boat Lending [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		316	59
Installment [Member] | Boat Lending [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		295	36
Installment [Member] | Boat Lending [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		166	100
Installment [Member] | Recreational Vehicle Lending [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	7	25
Total Non-performing Loans	[1]	7	25
Aging analysis of loans by class [Abstract]
Total		56	73
Loans not Past Due		125,780	92,737
Total loans recorded investment		125,836	92,810
Accrued interest included in recorded investment	[2]	311	254
Installment [Member] | Recreational Vehicle Lending [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		28	28
Installment [Member] | Recreational Vehicle Lending [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		21	20
Installment [Member] | Recreational Vehicle Lending [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		7	25
Installment [Member] | Other [Member]
Non performing loans [Abstract]
90+ and Still Accruing	[1]	0	0
Non-Accrual	[1]	204	118
Total Non-performing Loans	[1]	204	118
Aging analysis of loans by class [Abstract]
Total		576	508
Loans not Past Due		85,392	74,734
Total loans recorded investment		85,968	75,242
Accrued interest included in recorded investment	[2]	263	241
Installment [Member] | Other [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		241	275
Installment [Member] | Other [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		131	115
Installment [Member] | Other [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		$ 204	$ 118
[1]	Non-performing loans exclude purchase credit impaired loans.
[2]	Credit scores have been updated within the last twelve months.

LOANS AND PAYMENT PLAN RECEIV_6

LOANS AND PAYMENT PLAN RECEIVABLES, Impaired Financing Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Impaired loan with no allocated allowance for loan losses [Abstract]
TDR	$ 0	$ 349
Non - TDR	0	175
Impaired loans with an allocated allowance for loan losses [Abstract]
TDR - allowance based on collateral	2,787	2,482
TDR - allowance based on present value cash flow	53,258	62,113
Non - TDR - allowance based on collateral	2,145	148
Total impaired loans	58,190	65,267
Amount of allowance for loan losses allocated [Abstract]
TDR - allowance based on collateral	769	684
TDR - allowance based on present value cash flow	4,849	6,089
Non - TDR - allowance based on collateral	692	66
Total amount of allowance for loan losses allocated	6,310	6,839
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	4	527
Unpaid Principal Balance, with no related allowance for loan losses recorded	616	1,087
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	58,457	65,017
Unpaid Principal Balance, with an allowance for loan losses recorded	60,282	67,289
Recorded Investment	58,461	65,544
Unpaid Principal Balance	60,898	68,376
Related Allowance	6,310	6,839
Accrued interest included in recorded investment	271	277
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	1,396	987	$ 1,913
Interest Income Recognized, with no related allowance for loan losses recorded	58	49	84
Average Recorded Investment, with an allowance for loan losses recorded	61,529	70,920	83,258
Interest Income Recognized, with an allowance for loan losses recorded	3,052	3,182	3,552
Average Recorded Investment	62,925	71,907	85,171
Interest Income Recognized	3,110	3,231	3,636
Commercial [Member] | Income Producing - Real Estate [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	4,770	5,195
Unpaid Principal Balance, with an allowance for loan losses recorded	4,758	5,347
Recorded Investment	4,770	5,195
Unpaid Principal Balance	4,758	5,347
Related Allowance	303	347
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	177	609
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	2
Average Recorded Investment, with an allowance for loan losses recorded	5,016	7,059	8,069
Interest Income Recognized, with an allowance for loan losses recorded	277	369	427
Average Recorded Investment	5,016	7,236	8,678
Interest Income Recognized	277	369	429
Commercial [Member] | Land, Land Development and Construction Real Estate [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	290	166
Unpaid Principal Balance, with an allowance for loan losses recorded	289	194
Recorded Investment	290	166
Unpaid Principal Balance	289	194
Related Allowance	35	9
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	961	6	330
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	7
Average Recorded Investment, with an allowance for loan losses recorded	184	183	1,129
Interest Income Recognized, with an allowance for loan losses recorded	11	8	31
Average Recorded Investment	1,145	189	1,459
Interest Income Recognized	11	8	38
Commercial [Member] | Commercial and Industrial [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	524
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	549
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	3,637	2,535
Unpaid Principal Balance, with an allowance for loan losses recorded	3,735	2,651
Recorded Investment	3,637	3,059
Unpaid Principal Balance	3,735	3,200
Related Allowance	967	481
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	378	751	961
Interest Income Recognized, with no related allowance for loan losses recorded	20	22	54
Average Recorded Investment, with an allowance for loan losses recorded	2,640	3,298	5,723
Interest Income Recognized, with an allowance for loan losses recorded	127	132	189
Average Recorded Investment	3,018	4,049	6,684
Interest Income Recognized	147	154	243
Mortgage [Member] | 1-4 Family [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	3	2
Unpaid Principal Balance, with no related allowance for loan losses recorded	474	469
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	32,842	36,848
Unpaid Principal Balance, with an allowance for loan losses recorded	34,427	38,480
Recorded Investment	32,845	36,850
Unpaid Principal Balance	34,901	38,949
Related Allowance	2,859	3,454
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	56	52	10
Interest Income Recognized, with no related allowance for loan losses recorded	27	21	16
Average Recorded Investment, with an allowance for loan losses recorded	35,007	39,143	44,923
Interest Income Recognized, with an allowance for loan losses recorded	1,791	1,774	1,918
Average Recorded Investment	35,063	39,195	44,933
Interest Income Recognized	1,818	1,795	1,934
Mortgage [Member] | Resort Lending [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	13,328	15,978
Unpaid Principal Balance, with an allowance for loan losses recorded	13,354	16,046
Recorded Investment	13,328	15,978
Unpaid Principal Balance	13,354	16,046
Related Allowance	1,927	2,210
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	0
Average Recorded Investment, with an allowance for loan losses recorded	14,687	16,383	17,544
Interest Income Recognized, with an allowance for loan losses recorded	606	616	619
Average Recorded Investment	14,687	16,383	17,544
Interest Income Recognized	606	616	619
Mortgage [Member] | Home Equity - 1st Lien [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	65	173
Unpaid Principal Balance, with an allowance for loan losses recorded	64	236
Recorded Investment	65	173
Unpaid Principal Balance	64	236
Related Allowance	4	43
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	0
Average Recorded Investment, with an allowance for loan losses recorded	105	209	226
Interest Income Recognized, with an allowance for loan losses recorded	5	5	10
Average Recorded Investment	105	209	226
Interest Income Recognized	5	5	10
Mortgage [Member] | Home Equity - 2nd Lien [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	156	178
Unpaid Principal Balance, with an allowance for loan losses recorded	155	213
Recorded Investment	156	178
Unpaid Principal Balance	155	213
Related Allowance	9	18
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	0
Average Recorded Investment, with an allowance for loan losses recorded	165	209	248
Interest Income Recognized, with an allowance for loan losses recorded	7	7	14
Average Recorded Investment	165	209	248
Interest Income Recognized	7	7	14
Installment [Member] | Home Equity - 1st Lien [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	1	1
Unpaid Principal Balance, with no related allowance for loan losses recorded	122	69
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	1,440	1,667
Unpaid Principal Balance, with an allowance for loan losses recorded	1,524	1,804
Recorded Investment	1,441	1,668
Unpaid Principal Balance	1,646	1,873
Related Allowance	89	108
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	1	1	0
Interest Income Recognized, with no related allowance for loan losses recorded	10	6	5
Average Recorded Investment, with an allowance for loan losses recorded	1,564	1,832	2,185
Interest Income Recognized, with an allowance for loan losses recorded	105	128	147
Average Recorded Investment	1,565	1,833	2,185
Interest Income Recognized	115	134	152
Installment [Member] | Home Equity - 2nd Lien [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	1,471	1,793
Unpaid Principal Balance, with an allowance for loan losses recorded	1,491	1,805
Recorded Investment	1,471	1,793
Unpaid Principal Balance	1,491	1,805
Related Allowance	92	140
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	3
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	0
Average Recorded Investment, with an allowance for loan losses recorded	1,676	2,126	2,661
Interest Income Recognized, with an allowance for loan losses recorded	95	112	162
Average Recorded Investment	1,676	2,126	2,664
Interest Income Recognized	95	112	162
Installment [Member] | Boat Lending [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	5	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	0	1
Unpaid Principal Balance, with an allowance for loan losses recorded	0	5
Recorded Investment	0	1
Unpaid Principal Balance	5	5
Related Allowance	0	1
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	0
Average Recorded Investment, with an allowance for loan losses recorded	1	1	2
Interest Income Recognized, with an allowance for loan losses recorded	0	1	1
Average Recorded Investment	1	1	2
Interest Income Recognized	0	1	1
Installment [Member] | Recreational Vehicle Lending [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	0	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	79	90
Unpaid Principal Balance, with an allowance for loan losses recorded	79	90
Recorded Investment	79	90
Unpaid Principal Balance	79	90
Related Allowance	4	5
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	0	0	0
Average Recorded Investment, with an allowance for loan losses recorded	84	100	115
Interest Income Recognized, with an allowance for loan losses recorded	4	5	6
Average Recorded Investment	84	100	115
Interest Income Recognized	4	5	6
Installment [Member] | Other [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	0	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	15	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	379	393
Unpaid Principal Balance, with an allowance for loan losses recorded	406	418
Recorded Investment	379	393
Unpaid Principal Balance	421	418
Related Allowance	21	23
Average recorded investment in and interest income earned on impaired loans by class [Abstract]
Average Recorded Investment, with no related allowance for loan losses recorded	0	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	1	0	0
Average Recorded Investment, with an allowance for loan losses recorded	400	377	433
Interest Income Recognized, with an allowance for loan losses recorded	24	25	28
Average Recorded Investment	400	377	433
Interest Income Recognized	$ 25	$ 25	$ 28

LOANS AND PAYMENT PLAN RECEIV_7

LOANS AND PAYMENT PLAN RECEIVABLES, Troubled Debt Restructurings (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2018USD ($)Contract	Dec. 31, 2017USD ($)Contract	Dec. 31, 2016USD ($)Contract
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		$ 56,045	$ 64,944
Troubled debt restructuring, specific reserve		6,300	6,800
Additional amounts committed to lend as troubled debt restructurings		$ 40	$ 40
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		34	37	40
Pre-modification recorded balance		$ 3,089	$ 2,121	$ 3,902
Post-modification recorded balance		3,092	2,135	3,942
Increase (decrease) in allowance for loan losses		(200)	100	(100)
Charge offs due to troubled debt restructurings		$ 0	$ 0	$ 530
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		7	7	1
Recorded Balance		$ 13	$ 177	$ 1,767
Past due period for modified loans		90 days
Increase (decrease) in allowance for loan loss due to TDRs that subsequently defaulted		$ 0	40	(170)
Charge-offs on TDRs that subsequently defaulted		$ 0	50	$ 510
Minimum [Member]
Troubled Debt Restructuring [Abstract]
Modification of stated interest rate of loans, range of period		9 months
Modifications involving extension of maturity date, period range		1 month
Maximum [Member]
Troubled Debt Restructuring [Abstract]
Modification of stated interest rate of loans, range of period		36 months
Modification of stated interest rate of loans, range of period in certain circumstances		480 months
Modifications involving extension of maturity date, period range		60 months
Modifications involving extension of maturity date, period range in certain circumstances		230 months
Performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		$ 53,087	60,115
Non-performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[1]	2,958	4,829
Commercial [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		6,534	8,071
Commercial [Member] | Performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		6,460	7,748
Commercial [Member] | Non-performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[1]	$ 74	$ 323
Commercial [Member] | Income Producing - Real Estate [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		1	0	4
Pre-modification recorded balance		$ 67	$ 0	$ 290
Post-modification recorded balance		$ 67	$ 0	$ 290
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Commercial [Member] | Land, Land Development and Construction Real Estate [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		1	0	0
Pre-modification recorded balance		$ 137	$ 0	$ 0
Post-modification recorded balance		$ 137	$ 0	$ 0
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Commercial [Member] | Commercial and Industrial [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		7	15	9
Pre-modification recorded balance		$ 652	$ 925	$ 2,044
Post-modification recorded balance		$ 652	$ 925	$ 2,027
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	6	1
Recorded Balance		$ 0	$ 164	$ 1,767
Mortgage [Member] | 1-4 Family [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		10	6	9
Pre-modification recorded balance		$ 1,410	$ 456	$ 927
Post-modification recorded balance		$ 1,413	$ 462	$ 1,004
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Mortgage [Member] | Resort Lending [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		1	1	1
Pre-modification recorded balance		$ 115	$ 189	$ 116
Post-modification recorded balance		$ 114	$ 189	$ 117
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Mortgage [Member] | Home Equity - 1st Lien [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		0	0	1
Pre-modification recorded balance		$ 0	$ 0	$ 107
Post-modification recorded balance		$ 0	$ 0	$ 78
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Mortgage [Member] | Home Equity - 2nd Lien [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		0	0	2
Pre-modification recorded balance		$ 0	$ 0	$ 77
Post-modification recorded balance		$ 0	$ 0	$ 78
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Installment [Member] | Home Equity - 1st Lien [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		8	3	6
Pre-modification recorded balance		$ 413	$ 86	$ 141
Post-modification recorded balance		$ 415	$ 90	$ 145
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		1	1	0
Recorded Balance		$ 13	$ 13	$ 0
Installment [Member] | Home Equity - 2nd Lien [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		3	10	6
Pre-modification recorded balance		$ 113	$ 391	$ 154
Post-modification recorded balance		$ 114	$ 394	$ 157
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Installment [Member] | Boat Lending [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		0	0	0
Pre-modification recorded balance		$ 0	$ 0	$ 0
Post-modification recorded balance		$ 0	$ 0	$ 0
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Installment [Member] | Recreational Vehicle Lending [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		0	0	0
Pre-modification recorded balance		$ 0	$ 0	$ 0
Post-modification recorded balance		$ 0	$ 0	$ 0
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Installment [Member] | Other [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		3	2	2
Pre-modification recorded balance		$ 182	$ 74	$ 46
Post-modification recorded balance		$ 180	$ 75	$ 46
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Retail [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[2]	49,511	56,873
Retail [Member] | Performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[2]	46,627	52,367
Retail [Member] | Non-performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[1],[2],[3]	$ 2,884	$ 4,506
[1]	Included in non-performing loans table above.
[2]	Retail loans include mortgage and installment loan segments.
[3]	Also includes loans on non-accrual at the time of modification until six payments are received on a timely basis.

LOANS AND PAYMENT PLAN RECEIV_8

LOANS AND PAYMENT PLAN RECEIVABLES, Loan Ratings by Loan Class, Commercial, Mortgage and Installment Segments (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Loan ratings/credit scores by loan class [Abstract]
Commercial		$ 1,144,481	$ 853,260
Accrued interest included in total		8,538	6,501
Commercial [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		1,147,892	855,560
Accrued interest included in total		3,411	2,300
Commercial [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		1,082,510	822,561
Accrued interest included in total		3,107	2,198
Commercial [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		57,184	29,704
Accrued interest included in total		174	94
Commercial [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		5,777	2,649
Accrued interest included in total		130	8
Commercial [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		2,421	646
Accrued interest included in total		0	0
Commercial [Member] | Income Producing - Real Estate [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		388,773	290,496
Commercial [Member] | Income Producing - Real Estate [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		375,142	288,869
Commercial [Member] | Income Producing - Real Estate [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		13,387	1,293
Commercial [Member] | Income Producing - Real Estate [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		200	304
Commercial [Member] | Income Producing - Real Estate [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		44	30
Commercial [Member] | Land, Land Development and Construction Real Estate [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		84,458	70,191
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		76,120	70,122
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		8,328	60
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		0	0
Commercial [Member] | Land, Land Development and Construction Real Estate [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		10	9
Commercial [Member] | Commercial and Industrial [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		674,661	494,873
Commercial [Member] | Commercial and Industrial [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		631,248	463,570
Commercial [Member] | Commercial and Industrial [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		35,469	28,351
Commercial [Member] | Commercial and Industrial [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		5,577	2,345
Commercial [Member] | Commercial and Industrial [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Commercial		2,367	607
Mortgage [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	121,012	104,159
750-799	[1]	476,484	360,260
700-749	[1]	252,126	198,667
650-699	[1]	114,460	106,479
600-649	[1]	41,748	31,813
550-599	[1]	17,301	19,482
500-549	[1]	9,789	12,110
Under 500	[1]	3,155	3,463
Unknown	[1]	10,912	16,375
Total	[1]	1,046,987	852,808
Accrued interest included in total	[1]	4,097	3,278
Mortgage [Member] | 1-4 Family [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	94,492	78,523
750-799	[1]	384,344	283,558
700-749	[1]	202,440	154,239
650-699	[1]	91,847	84,121
600-649	[1]	34,342	25,087
550-599	[1]	13,771	15,136
500-549	[1]	8,439	9,548
Under 500	[1]	2,533	2,549
Unknown	[1]	8,236	14,472
Total	[1]	840,444	667,233
Accrued interest included in total	[1]	3,079	2,456
Mortgage [Member] | Resort Lending [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	10,898	11,625
750-799	[1]	36,542	36,015
700-749	[1]	17,282	22,099
650-699	[1]	9,945	12,145
600-649	[1]	3,088	3,025
550-599	[1]	1,867	2,710
500-549	[1]	106	1,009
Under 500	[1]	143	269
Unknown	[1]	1,910	1,659
Total	[1]	81,781	90,556
Accrued interest included in total	[1]	363	371
Mortgage [Member] | Home Equity - 1st Lien [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	6,784	6,169
750-799	[1]	17,303	16,561
700-749	[1]	9,155	7,317
650-699	[1]	3,987	2,793
600-649	[1]	959	1,189
550-599	[1]	427	518
500-549	[1]	418	397
Under 500	[1]	98	260
Unknown	[1]	113	157
Total	[1]	39,244	35,361
Accrued interest included in total	[1]	199	157
Mortgage [Member] | Home Equity - 2nd Lien [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	8,838	7,842
750-799	[1]	38,295	24,126
700-749	[1]	23,249	15,012
650-699	[1]	8,681	7,420
600-649	[1]	3,359	2,512
550-599	[1]	1,236	1,118
500-549	[1]	826	1,156
Under 500	[1]	381	385
Unknown	[1]	653	87
Total	[1]	85,518	59,658
Accrued interest included in total	[1]	456	294
Installment [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	48,026	40,985
750-799	[1]	208,972	158,147
700-749	[1]	87,978	70,941
650-699	[1]	28,162	26,583
600-649	[1]	7,668	7,840
550-599	[1]	3,360	3,794
500-549	[1]	1,775	1,641
Under 500	[1]	548	377
Unknown	[1]	9,690	6,642
Total	[1]	396,179	316,950
Accrued interest included in total	[1]	1,030	923
Installment [Member] | Home Equity - 1st Lien [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	555	815
750-799	[1]	1,502	1,912
700-749	[1]	1,582	1,825
650-699	[1]	1,606	1,840
600-649	[1]	996	1,567
550-599	[1]	759	950
500-549	[1]	384	499
Under 500	[1]	51	32
Unknown	[1]	2	15
Total	[1]	7,437	9,455
Accrued interest included in total	[1]	28	39
Installment [Member] | Home Equity - 2nd Lien [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	235	825
750-799	[1]	1,642	1,952
700-749	[1]	1,682	2,142
650-699	[1]	1,217	2,036
600-649	[1]	1,272	1,065
550-599	[1]	658	1,028
500-549	[1]	229	303
Under 500	[1]	6	88
Unknown	[1]	103	32
Total	[1]	7,044	9,471
Accrued interest included in total	[1]	25	43
Installment [Member] | Boat Lending [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	20,767	15,531
750-799	[1]	100,191	73,251
700-749	[1]	35,455	28,922
650-699	[1]	10,581	9,179
600-649	[1]	1,657	2,052
550-599	[1]	652	640
500-549	[1]	286	281
Under 500	[1]	266	57
Unknown	[1]	39	59
Total	[1]	169,894	129,972
Accrued interest included in total	[1]	403	346
Installment [Member] | Recreational Vehicle Lending [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	20,197	16,754
750-799	[1]	74,154	52,610
700-749	[1]	24,890	17,993
650-699	[1]	4,918	4,270
600-649	[1]	992	754
550-599	[1]	453	305
500-549	[1]	225	83
Under 500	[1]	7	6
Unknown	[1]	0	35
Total	[1]	125,836	92,810
Accrued interest included in total	[1]	311	254
Installment [Member] | Other [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	6,272	7,060
750-799	[1]	31,483	28,422
700-749	[1]	24,369	20,059
650-699	[1]	9,840	9,258
600-649	[1]	2,751	2,402
550-599	[1]	838	871
500-549	[1]	651	475
Under 500	[1]	218	194
Unknown	[1]	9,546	6,501
Total	[1]	85,968	75,242
Accrued interest included in total	[1]	$ 263	$ 241
[1]	Credit scores have been updated within the last twelve months.

LOANS AND PAYMENT PLAN RECEIV_9

LOANS AND PAYMENT PLAN RECEIVABLES, Loans Serviced for Others (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)QuarterPSARate	Dec. 31, 2017USD ($)PSARate	Dec. 31, 2016USD ($)
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	$ 2,333,745	$ 1,816,437
Custodial deposit accounts	$ 22,000	20,700
Maximum number of consecutive quarterly losses recorded for profitability requirement | Quarter	4
Percentage of decline in net worth during the period	30.00%
Maximum percentage of decline in net worth for one consecutive quarter	25.00%
Maximum percentage of decline in net worth for two consecutive quarters	40.00%
Highest level of capital, Amount	$ 2,500
Highest level of capital	0.25%
Analysis of capitalized mortgage loan servicing rights [Abstract]
Balance at beginning of period	$ 15,699
Balance at beginning of period		13,671	$ 12,436
Change in accounting (see note #1)	0	542	0
Balance at beginning of period, as adjusted	15,699	14,213	12,436
Originated servicing rights capitalized	4,977	4,230	3,119
Servicing rights acquired	3,047	0	0
Amortization	0	0	(2,850)
Change in valuation allowance	0	0	966
Change in fair value due to price	191	(718)	0
Change in fair value due to pay downs	(2,514)	(2,026)	0
Balance at end of year			13,671
Balance at end of year	21,400	15,699
Valuation allowance	0	0	2,306
Loans sold and serviced that have had servicing rights capitalized	$ 2,333,081	$ 1,815,668	$ 1,657,996
Average coupon rate	4.23%	4.17%
Average servicing fee	0.258%	0.258%
Average discount rate	10.15%	10.11%
Average PSA Rate | PSARate	182	169
Fannie Mae [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	$ 1,350,703	$ 1,001,388
Freddie Mac [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	712,740	637,204
Ginnie Mae [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	165,467	130,284
FHLB [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	78,687	47,527
Other [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	$ 26,148	$ 34

LOANS AND PAYMENT PLAN RECEI_10

LOANS AND PAYMENT PLAN RECEIVABLES, Purchase Credit Impaired ("PCI") Loans (Details) - TCSB Bancorp, Inc. [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	$ 2,513	$ 0
Allowance for loan losses	0	0
Carrying amount, net of allowance for loan losses	2,513	0
Accretable yield of PCI loans, or income expected to be collected [Roll Forward]
Balance at beginning of period	0	0
New loans purchased	568	0
Accretion of income	(106)	0
Reclassification from (to) nonaccretable difference	0	0
Disposals/other adjustments	0	0
Balance at end of period	462	0
PCI loans contractually required payments would not be collected [Abstract]
Contractually required payments	4,213
Non accretable difference	(742)
Cash flows expected to be collected at acquisition	3,471
Accretable yield	(568)
Fair value of acquired loans at acquisition	2,903
Commercial [Member]
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	1,609	0
Mortgage [Member]
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	555	0
Installment [Member]
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	$ 349	$ 0

OTHER REAL ESTATE (Details)

OTHER REAL ESTATE (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Real Estate [Roll Forward]
Balance at beginning of year, net of valuation allowance	[1]	$ 1,628	$ 4,956	$ 7,070
Loans transferred to other real estate	[1]	1,510	1,735	2,355
Sales of other real estate	[1]	(1,822)	(4,737)	(3,596)
Additions to valuation allowance charged to expense	[1]	(138)	(326)	(873)
Balance at end of year, net of valuation allowance	[1]	1,178	1,628	4,956
Other repossessed assets		120	20
Real Estate Owned Valuation Allowance [Roll Forward]
Balance at beginning of year		123	793	1,692
Additions charged to expense		138	326	873
Direct write-downs upon sale		(117)	(996)	(1,772)
Balance at end of year		144	123	$ 793
Foreclosed residential real estate		1,200	1,600
Mortgage loans in process of foreclosure		300	800
Other real estate and repossessed assets		$ 1,299	$ 1,643
[1]	Table excludes other repossessed assets totaling $0.12 million and $0.02 million at December 31, 2018 and 2017, respectively.

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 143,267	$ 141,237
Accumulated depreciation and amortization	(104,490)	(102,088)
Property and equipment, net	38,777	39,149
Depreciation expense	5,100	5,300	$ 5,800
Land [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	16,843	16,199
Buildings [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	56,385	55,434
Equipment [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 70,039	$ 69,604

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017
Amortized intangible assets - core deposits [Abstract]
Gross Carrying Amount					$ 11,916	$ 6,118
Accumulated Amortization					5,501	4,532
Unamortized intangible assets - goodwill [Abstract]
Gross Carrying Amount		$ 0	$ 0		28,300	$ 0
Increases in gross carrying amount of core deposit intangibles		5,800
Increases (decrease) in goodwill	$ (700)	$ 28,300
Expected residual value of core deposit intangible asset					0
Expected amortization period of core deposit intangible asset		10 years
Weighted average amortization period of core deposit intangible asset		5 years 2 months 12 days
Intangible amortization expense		$ 1,000	300	$ 300
Summary of estimated core deposit intangible amortization [Abstract]
2,019					1,089
2,020					1,020
2,021					970
2,022					785
2,023					547
2024 and thereafter					2,004
Total					$ 6,415
Goodwill [Roll Forward]
Balance at beginning of year		0
Acquired during the year		28,300
Balance at end of the period		$ 28,300	$ 0

DEPOSITS (Details)

DEPOSITS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Summary of interest expense on deposits [Abstract]
Savings and interest bearing checking	$ 4,146,000	$ 1,530,000	$ 1,115,000
Time deposits under $100,000	7,415,000	2,777,000	1,628,000
Time deposits of $100,000 or more	2,917,000	2,468,000	2,198,000
Total	14,478,000	6,775,000	$ 4,941,000
Aggregate amount of time deposits of $250,000 or more	74,000,000	92,200,000
Time Deposits denominations amount	250,000	250,000
Summary of the maturity of time deposits [Abstract]
2,019	555,436,000
2,020	110,637,000
2,021	21,287,000
2,022	12,179,000
2,023	15,531,000
2024 and thereafter	864,000
Total	715,934,000
Summary of reciprocal deposits [Abstract]
Demand	114,503,000	10,146,000
Money market	8,577,000	2,846,000
Time	58,992,000	37,987,000
Total	$ 182,072,000	$ 50,979,000

OTHER BORROWINGS (Details)

OTHER BORROWINGS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Summary of other borrowings [Abstract]
Advances from the FHLB	$ 25,696	$ 47,841
Federal funds purchased	0	6,750
Other	4	9
Total	25,700	54,600
Federal Home Loan Banks [Abstract]
Federal home loan bank stock	8,600
Unused borrowing capacity with FHLB	445,700
Interest expense on FHLB advances	1,000	900	$ 800
FHLB advances terminated	$ 0	0	0
FHLB stock as percentages of outstanding advances	4.50%
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
Total FHLB advances, Amount	$ 25,696	$ 47,841
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
Total FHLB advances, Rate	2.28%	2.33%
Short-term Debt [Abstract]
Interest expense on federal funds purchased	$ 100	$ 100	0
Available for sale and loans, pledged to secure other borrowings	$ 1,200,000
Minimum [Member]
Federal Home Loan Banks [Abstract]
Federal home loan bank, advances, interest rate	132.00%
FHLB stock as percentages of unpaid principal balance	0.75%
Maximum [Member]
Federal Home Loan Banks [Abstract]
Federal home loan bank, advances, interest rate	165.00%
Fixed-Rate Advances [Member]
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
2018, Amount		19,910
2019, Amount	$ 10,000	10,000
2020, Amount	10,762	7,931
2022, Amount	4,934	0
Total fixed-rate advances, amount	$ 25,696	$ 37,841
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
2018, Rate		2.43%
2019, Rate	1.60%	1.60%
2020, Rate	3.18%	3.80%
2022, Rate	1.69%
Total fixed-rate advances, Rate	2.28%	2.50%
Variable-Rate Advances [Member]
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
Variable-rate advances - 2018, amount	$ 0	$ 10,000
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
Variable-rate advances - 2018, Rate		1.67%
Federal Reserve Bank Advances [Member]
Short-term Debt [Abstract]
Borrowings	0	$ 0
Average borrowings	3	$ 47	$ 0
Unused borrowing capacity	288,900
Advances from Federal Home Loan Bank ("FHLB") [Member]
Summary of repayments of FHLB Advances [Abstract]
2,019	10,143
2,020	10,619
2,022	4,934
Total	$ 25,696

SUBORDINATED DEBENTURES (Detail

SUBORDINATED DEBENTURES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)Quarter	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)
SUBORDINATED DEBENTURES [Abstract]
Trust preferred securities	$ 38,200		$ 34,500
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	$ 39,388		35,569
Summary of subordinated debentures and trust preferred securities [Abstract]
Distribution deferral period, maximum quarters | Quarter	20
Subordinated Debentures Subject to Mandatory Redemption [Member]
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	$ 39,388		35,569
Subordinated Debentures Subject to Mandatory Redemption [Member] | IBC Capital Finance III [Member]
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	12,372		12,372
Subordinated Debentures Subject to Mandatory Redemption [Member] | IBC Capital Finance IV [Member]
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	15,465		15,465
Subordinated Debentures Subject to Mandatory Redemption [Member] | Midwest Guaranty Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	7,732		7,732
Subordinated Debentures Subject to Mandatory Redemption [Member] | TCSB Statutory Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	5,155
Discount	(1,336)	$ 1,400
Trust Preferred Securities Subject to Mandatory Redemption [Member]
Summary of information regarding subordinated debentures [Abstract]
Trust Preferred Securities Issued	38,164		34,500
Trust Preferred Securities Subject to Mandatory Redemption [Member] | IBC Capital Finance III [Member]
Summary of information regarding subordinated debentures [Abstract]
Trust Preferred Securities Issued	12,000		12,000
Trust Preferred Securities Subject to Mandatory Redemption [Member] | IBC Capital Finance IV [Member]
Summary of information regarding subordinated debentures [Abstract]
Trust Preferred Securities Issued	15,000		15,000
Trust Preferred Securities Subject to Mandatory Redemption [Member] | Midwest Guaranty Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Trust Preferred Securities Issued	7,500		7,500
Trust Preferred Securities Subject to Mandatory Redemption [Member] | TCSB Statutory Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Trust Preferred Securities Issued	5,000
Discount	(1,336)
Common Stock Subject to Mandatory Redemption [Member]
Summary of information regarding subordinated debentures [Abstract]
Common Stock Issued	1,224		1,069
Common Stock Subject to Mandatory Redemption [Member] | IBC Capital Finance III [Member]
Summary of information regarding subordinated debentures [Abstract]
Common Stock Issued	372		372
Common Stock Subject to Mandatory Redemption [Member] | IBC Capital Finance IV [Member]
Summary of information regarding subordinated debentures [Abstract]
Common Stock Issued	465		465
Common Stock Subject to Mandatory Redemption [Member] | Midwest Guaranty Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Common Stock Issued	232		$ 232
Common Stock Subject to Mandatory Redemption [Member] | TCSB Statutory Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Common Stock Issued	155
Discount	$ 0
2018 [Member] | IBC Capital Finance III [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	May 30, 2007
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Jul. 30, 2037
Interest Rate	3 month LIBOR plus 1.60%
First Permitted Redemption Date	Jul. 30, 2012
Interest Rate Spread	1.60%
2018 [Member] | IBC Capital Finance IV [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	Sep. 30, 2007
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Sep. 15, 2037
Interest Rate	3 month LIBOR plus 2.85%
First Permitted Redemption Date	Sep. 15, 2012
Interest Rate Spread	2.85%
2018 [Member] | Midwest Guaranty Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	Nov. 30, 2002
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Nov. 7, 2032
Interest Rate	3 month LIBOR plus 3.45%
First Permitted Redemption Date	Nov. 7, 2007
Interest Rate Spread	3.45%
2018 [Member] | TCSB Statutory Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	Mar. 31, 2005
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Mar. 17, 2035
Interest Rate	3 month LIBOR plus 2.20%
First Permitted Redemption Date	Mar. 17, 2010
Interest Rate Spread	2.20%
2017 [Member] | IBC Capital Finance III [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	May 30, 2007
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Jul. 30, 2037
Interest Rate	3 month LIBOR plus 1.60%
First Permitted Redemption Date	Jul. 30, 2012
Interest Rate Spread	1.60%
2017 [Member] | IBC Capital Finance IV [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	Sep. 30, 2007
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Sep. 15, 2037
Interest Rate	3 month LIBOR plus 2.85%
First Permitted Redemption Date	Sep. 15, 2012
Interest Rate Spread	2.85%
2017 [Member] | Midwest Guaranty Trust I [Member]
Summary of information regarding subordinated debentures [Abstract]
Issue Date	Nov. 30, 2002
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Nov. 7, 2032
Interest Rate	3 month LIBOR plus 3.45%
First Permitted Redemption Date	Nov. 7, 2007
Interest Rate Spread	3.45%
2017 [Member] | TCSB Statutory Trust I [Member]
Summary of subordinated debentures and trust preferred securities [Abstract]
Maturity Date	Mar. 17, 2035
Interest Rate	3 month LIBOR plus 2.20%
First Permitted Redemption Date	Mar. 17, 2010
Interest Rate Spread	2.20%

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	Jan. 31, 2018	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Off-balance Sheet Risks [Abstract]
Notification costs and other estimated expenses		$ 100
Payment for litigation settlement	$ 2,200
Litigation settlement expense		$ 2,300	$ 0	$ 0	$ 2,300
Receivables balance decline			800
Loss reimbursement on sold loans			10	170	$ 30
Loss reimbursment reseve on sold mortgage loans			800	700
TCSB Bancorp, Inc. [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Loss reimbursment reseve on sold mortgage loans			110
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Financial instruments risk represented by contract amounts			505,421	439,663
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Financial instruments risk represented by contract amounts			$ 4,998	$ 4,596
Standby Letters of Credit [Member] | Minimum [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Variable interest rate			3.75%
Standby Letters of Credit [Member] | Maximum [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Variable interest rate			8.50%

SHAREHOLDERS' EQUITY AND INCO_3

SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 21, 2017	Apr. 26, 2016	Jan. 21, 2016	Jan. 21, 2015
Share Repurchase Plan [Abstract]
Stock repurchased (in shares)		587,969		1,153,136
Stock repurchased		$ 12,681		$ 16,854
Earnings Per Share Reconciliation [Abstract]
Net income		$ 39,839	$ 20,475	$ 22,766
Weighted average shares outstanding (in shares)	[1]	23,412,000	21,327,000	21,378,000
Effect of stock options (in shares)		176,000	142,000	151,000
Stock units for deferred compensation plan for non-employee directors (in shares)		128,000	121,000	115,000
Performance share units (in shares)		53,000	60,000	48,000
Restricted stock units (in shares)		0	0	35,000
Weighted average shares outstanding for calculation of diluted earnings per share (in shares)		23,769,000	21,650,000	21,727,000
Net income per common share [Abstract]
Basic (in dollars per share)	[1]	$ 1.70	$ 0.96	$ 1.06
Diluted (in dollars per share)		$ 1.68	$ 0.95	$ 1.05
Common Stock [Member]
Share Repurchase Plan [Abstract]
Share repurchase plan percentage of shares authorized to be repurchased					5.00%		5.00%	5.00%
Stock repurchase program, additional authorized amount						$ 5,000
Stock repurchased (in shares)		587,969	0	1,153,136
Stock repurchased		$ 12,681	$ 0	$ 16,854
Stock Options [Member]
Antidilutive Securities [Abstract]
Antidilutive shares excluded from computation of diluted loss per share (in shares)		0	0	0
[1]	Basic net income per common share includes weighted average common shares outstanding during the period and participating share awards.

INCOME TAX (Details)

INCOME TAX (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income tax expense [Abstract]
Current expense		$ 0	$ 1,927	$ 362
Deferred expense		9,294	10,071	9,756
Change in statutory rate		0	5,965	0
Valuation allowance - change in estimate		0	0	17
Income tax expense		$ 9,294	$ 17,963	$ 10,135
Increase in income tax expense	$ 6,000
Statutory federal income tax rate		21.00%	35.00%	35.00%
Reconciliation of income tax expense [Abstract]
Statutory rate applied to income before income tax		$ 10,318	$ 13,453	$ 11,515
Tax-exempt income		(383)	(777)	(534)
Share-based compensation		(367)	(287)	(348)
Bank owned life insurance		(229)	(372)	(477)
Unrecognized tax benefit		(162)	(123)	(155)
Non-deductible meals, entertainment and memberships		85	64	46
Change in statutory rate		0	5,965	0
Net change in valuation allowance		0	0	17
Other, net		32	40	71
Income tax expense		9,294	17,963	10,135
Deferred tax assets [Abstract]
Allowance for loan losses	4,743	5,052	4,743
Alternative minimum tax credit carry forward	6,113	1,686	6,113
Property and equipment	1,686	1,569	1,686
Unrealized loss on securities available for sale	125	1,113	125
Share based payments	677	900	677
Unrealized loss on equity securities	0	295	0
Reserve for unfunded lending commitments	236	272	236
Deferred compensation	229	253	229
Other than temporary impairment charge on securities available for sale	210	187	210
Non accrual loan interest income	176	179	176
Loss reimbursement on sold loans reserve	140	165	140
Purchase premiums, net	699	71	699
Vehicle service contract counterparty contingency reserve	117	70	117
Loss carryforwards	3,752	0	3,752
Litigation settlement	477	0	477
Unrealized loss on trading securities	283	0	283
Other	149	194	149
Gross deferred tax assets	19,812	12,006	19,812
Deferred tax liabilities [Abstract]
Capitalized mortgage loan servicing rights	3,297	4,494	3,297
Deferred loan fees	1,327	1,706	1,327
Federal Home Loan Bank stock	27	27	27
Unrealized gain on derivative financial instruments	72	0	72
Gross deferred tax liabilities	4,723	6,227	4,723
Deferred tax assets, net	15,089	5,779	15,089
Minimum tax credit carryforwards with indefinite lives		1,700
Changes in unrecognized tax benefits [Roll Forward]
Balance at beginning of year		724	840	976
Additions based on tax positions related to the current year		26	7	19
Reductions due to the statute of limitations		(162)	(123)	(155)
Reductions due to settlements		0	0	0
Balance at end of year	724	588	724	840
Unrecognized tax benefits of effective tax rate		100
Penalties and interest expense		0	0	0
Penalties and interest accrued	$ 0	$ 0	$ 0	$ 0
Open tax year		2,015

SHARE BASED COMPENSATION AND _3

SHARE BASED COMPENSATION AND BENEFIT PLANS (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share Based Compensation [Abstract]
Number of additional shares approved for grant (in shares)	500,000
Total compensation cost not yet recognized	$ 2,000
Total compensation cost not yet recognized, period for recognition	1 year 9 months 18 days
Number of Shares [Roll Forward]
Outstanding, beginning balance (in shares)	290,527
Granted (in shares)	73,406
Vested (in shares)	(96,255)
Forfeited (in shares)	(9,259)
Outstanding, ending balance (in shares)	258,419	290,527
Weighted-Average Grant Date Fair Value [Roll Forward]
Outstanding, beginning balance (in dollars per share)	$ 15.88
Granted (in dollars per share)	23.62
Vested (in dollars per share)	13.17
Forfeited (in dollars per share)	18.33
Outstanding, ending balance (in dollars per share)	$ 19	$ 15.88
Information regarding options exercised [Abstract]
Intrinsic value	$ 2,333	$ 623	$ 254
Cash proceeds received	1,420	142	85
Tax benefit realized	$ 490	$ 218	$ 89
Employee matching contribution, percentage	50.00%	50.00%	50.00%
Maximum contribution of employees' eligible wages	8.00%	6.00%	6.00%
Maximum matching contribution, percent	6.00%
Employee stock ownership plan (ESOP), contributions	2.00%	2.00%	2.00%
401(k) and employee stock ownership plans amount expensed	$ 2,300	$ 1,600	$ 1,400
Performance-based compensation expense	9,800	8,000	6,200
Health care and life insurance expense	5,200	4,000	3,500
Long-term incentive plan [Member]
Share Based Compensation [Abstract]
Total compensation expense recognized	1,500	1,600	1,500
Tax benefit relating to compensation expense recognized	$ 300	$ 600	$ 500
Stock Options [Member]
Number of Shares [Roll Forward]
Outstanding, beginning balance (in shares)	176,055
Issued for acquisition of TCSB (in shares)	187,915
Exercised (in shares)	(152,549)
Forfeited (in shares)	0
Expired (in shares)	0
Outstanding, ending balance (in shares)	211,421	176,055
Vested and expected to vest, period end (in shares)	211,421
Exercisable, period end (in shares)	211,421
Average Exercise Price [Roll Forward]
Outstanding, beginning balance (in dollars per share)	$ 5.24
Exercised (in dollars per share)	9.31
Issued for acquisition of TCSB (in dollars per share)	9.94
Outstanding, ending balance (in dollars per share)	6.48	$ 5.24
Vested and expected to vest, period end (in dollars per share)	6.48
Exercisable, period end (in dollars per share)	$ 6.48
Weighted-Average Remaining Contractual Term [Abstract]
Outstanding, weighted-average remaining contractual term	4 years 8 months 12 days
Vested and expected to vest, weighted-average remaining contractual term	4 years 8 months 12 days
Exercisable, weighted-average remaining contractual term	4 years 8 months 12 days
Aggregate Intrinsic Value [Abstract]
Outstanding, aggregate intrinsic value	$ 3,076
Vested and expected to vest, aggregate intrinsic value	3,076
Exercisable, aggregate intrinsic value	$ 3,076
Weighted-average assumptions used in the Black-Scholes option pricing model [Abstract]
Expected dividend yield	2.72%
Risk-free interest rate	2.40%
Expected life	3 years 1 month 20 days
Expected volatility	45.99%
Per share weighted-average grant date fair value (in dollars per share)	$ 13.25
Restricted Stock [Member] | Long-term incentive plan [Member]
Share Based Compensation [Abstract]
Number of restricted stock units issued to executive officers (in shares)	2,000
Vesting period	3 years
Executive Officers [Member] | Restricted Stock [Member] | Long-term incentive plan [Member]
Share Based Compensation [Abstract]
Number of restricted stock units issued to executive officers (in shares)	50,000	50,000	100,000
Vesting period	3 years	3 years
Executive Officers [Member] | Restricted Stock [Member] | Long-term incentive plan [Member] | Minimum [Member]
Share Based Compensation [Abstract]
Vesting period			1 year
Executive Officers [Member] | Restricted Stock [Member] | Long-term incentive plan [Member] | Maximum [Member]
Share Based Compensation [Abstract]
Vesting period			4 years
Executive Officers [Member] | Performance stock units [Member] | Long-term incentive plan [Member]
Share Based Compensation [Abstract]
Number of restricted stock units issued to executive officers (in shares)	20,000	20,000	50,000
Vesting period	3 years	3 years
Executive Officers [Member] | Performance stock units [Member] | Long-term incentive plan [Member] | Minimum [Member]
Share Based Compensation [Abstract]
Vesting period			3 years
Executive Officers [Member] | Performance stock units [Member] | Long-term incentive plan [Member] | Maximum [Member]
Share Based Compensation [Abstract]
Vesting period			5 years
Non-Employee Directors [Member]
Share Based Compensation [Abstract]
Number of additional shares approved for grant (in shares)	200,000
Total compensation expense recognized	$ 200	$ 200	$ 100
Tax benefit relating to compensation expense recognized	$ 40	$ 60	$ 40
Director [Member]
Share Based Compensation [Abstract]
Shares issues as retainer fees (in shares)	10,000	10,000	10,000

OTHER NON-INTEREST INCOME (Deta

OTHER NON-INTEREST INCOME (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OTHER NON-INTEREST INCOME [Abstract]
Investment and insurance commissions	$ 1,971	$ 1,968	$ 1,647
ATM fees	1,457	1,446	1,496
Bank owned life insurance	970	1,061	1,124
Other	4,362	3,693	4,336
Total	$ 8,760	$ 8,168	$ 8,603

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Derivative financial instrument according to type of hedge [Abstract]
Unrealized gain on cash flow hedges, net of tax	$ 500
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	5,155	$ 3,080
Liability Derivatives	2,326	1,292
Interest-Rate Cap Agreements [Member]
Derivative financial instrument according to type of hedge [Abstract]
Unrecognized premiums	$ 2,700	900
Maximum [Member]
Derivative financial instrument according to type of hedge [Abstract]
Term of cash flow hedge	4 years 9 months 18 days
Cash Flow Hedge Designation [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 175,000	$ 60,000
Average Maturity	3 years 6 months	3 years 7 months 6 days
Fair Value	$ 2,525	$ 1,221
Cash Flow Hedge Designation [Member] | Interest-Rate Cap Agreements [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 150,000	$ 45,000
Average Maturity	3 years 7 months 6 days	3 years 6 months
Fair Value	$ 2,245	$ 976
Designated as Hedging Instrument [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	2,525	1,221
Liability Derivatives	0	0
No Hedge Designation [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 285,148	$ 239,377
Average Maturity	3 years 8 months 12 days	4 years 1 month 6 days
Fair Value	$ 304	$ 567
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	2,630	1,859
Liability Derivatives	2,326	1,292
No Hedge Designation [Member] | Rate-Lock Mortgage Loan Commitments [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 32,473	$ 25,032
Average Maturity	1 month 6 days	1 month 6 days
Fair Value	$ 687	$ 530
No Hedge Designation [Member] | Mandatory Commitments to Sell Mortgage Loans [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 57,583	$ 56,127
Average Maturity	1 month 6 days	1 month 6 days
Fair Value	$ (383)	$ 37
No Hedge Designation [Member] | Purchased Options [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 3,095	$ 3,119
Average Maturity	2 years 6 months	3 years 6 months
Fair Value	$ 116	$ 322
No Hedge Designation [Member] | Written Options [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 3,095	$ 3,119
Average Maturity	2 years 6 months	3 years 6 months
Fair Value	$ (116)	$ (322)
Fixed Income Interest Rate [Member] | Cash Flow Hedge Designation [Member] | Interest Rate Swap Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 25,000	$ 15,000
Average Maturity	2 years 7 months 6 days	3 years 8 months 12 days
Fair Value	$ 280	$ 245
Fixed Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 94,451	$ 75,990
Average Maturity	5 years 6 months	6 years 2 months 12 days
Fair Value	$ 405	$ 292
Variable Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 94,451	$ 75,990
Average Maturity	5 years 6 months	6 years 2 months 12 days
Fair Value	$ (405)	$ (292)
Other Assets [Member] | Designated as Hedging Instrument [Member] | Interest-Rate Cap Agreements [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	2,245	976
Other Assets [Member] | No Hedge Designation [Member] | Rate-Lock Mortgage Loan Commitments [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	687	530
Other Assets [Member] | No Hedge Designation [Member] | Mandatory Commitments to Sell Mortgage Loans [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	0	37
Other Assets [Member] | No Hedge Designation [Member] | Purchased Options [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	116	322
Other Assets [Member] | No Hedge Designation [Member] | Written Options [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	0	0
Other Assets [Member] | Fixed Income Interest Rate [Member] | Designated as Hedging Instrument [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	280	245
Other Assets [Member] | Fixed Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	1,116	631
Other Assets [Member] | Variable Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	711	339
Other Liabilities [Member] | Designated as Hedging Instrument [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	0	0
Other Liabilities [Member] | Designated as Hedging Instrument [Member] | Interest-Rate Cap Agreements [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	0	0
Other Liabilities [Member] | No Hedge Designation [Member] | Rate-Lock Mortgage Loan Commitments [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	0	0
Other Liabilities [Member] | No Hedge Designation [Member] | Mandatory Commitments to Sell Mortgage Loans [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	383	0
Other Liabilities [Member] | No Hedge Designation [Member] | Purchased Options [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	0	0
Other Liabilities [Member] | No Hedge Designation [Member] | Written Options [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	116	322
Other Liabilities [Member] | Fixed Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	711	339
Other Liabilities [Member] | Variable Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	$ 1,116	$ 631

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS, Effect on Statement of Operations (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)		$ (262)	$ 324	$ 0
Cash Flow Hedge Designation [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)		(262)	324	0
Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)		237	(18)	0
Gain (Loss) Recognized in Income	[1]	(12)	(12)	0
Cash Flow Hedge Designation [Member] | Interest-Rate Cap Agreements [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)		(340)	108	0
Cash Flow Hedge Designation [Member] | Interest-Rate Cap Agreements [Member] | Interest Expense [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)		206	0	0
Gain (Loss) Recognized in Income	[1]	0	0	0
Cash Flow Hedge Designation [Member] | Fixed Income Interest Rate [Member] | Interest Rate Swap Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)		78	216	0
Cash Flow Hedge Designation [Member] | Fixed Income Interest Rate [Member] | Interest Rate Swap Member] | Interest Expense [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)		31	(18)	0
Gain (Loss) Recognized in Income	[1]	(12)	(12)	0
No Hedge Designation [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		(263)	(709)	657
No Hedge Designation [Member] | Rate-Lock Mortgage Loan Commitments [Member] | Mortgage Loan Gains [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		157	(116)	96
No Hedge Designation [Member] | Mandatory Commitments to Sell Mortgage Loans [Member] | Mortgage Loan Gains [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		(420)	(593)	561
No Hedge Designation [Member] | Purchased Options [Member] | Interest Expense [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		(206)	84	116
No Hedge Designation [Member] | Written Options [Member] | Interest Expense [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		206	(84)	(116)
No Hedge Designation [Member] | Fixed Income Interest Rate [Member] | Interest Rate Swap Member] | Interest Income [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		113	43	746
No Hedge Designation [Member] | Variable Income Interest Rate [Member] | Interest Rate Swap Member] | Interest Income [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income		$ (113)	$ (43)	$ (746)
[1]	For cash flow hedges, this location and amount refers to the ineffective portion.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Abstract]
Borrowing relationship exceeds level	$ 60,000
Summary of loans and leases receivable [Roll Forward]
Balance at beginning of year	2,569,000	$ 415,000
New loans and advances	13,484,000	2,945,000
Repayments	(1,894,000)	(791,000)
Balance at end of year	14,159,000	2,569,000
Directors and executive officers deposit	$ 1,500,000	$ 1,400,000
Minimum [Member]
Related Party Transaction [Abstract]
Related party entity ownership percentage	10.00%

LEASES (Details)

LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Summary of future minimum lease payments under non-cancelable operating leases [Abstract]
2,019	$ 1,805
2,020	1,650
2,021	1,261
2,022	975
2,023	938
2024 and thereafter	1,652
Total	8,281
Rental expense on operating leases	$ 1,700	$ 1,400	$ 1,200

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details) $ in Millions	Dec. 31, 2018USD ($)
Residential Real Estate [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	$ 989.3
Construction and Development Loans [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	180.3
Lessors of Nonresidential Real Estate [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	340.4
Lessors of Residential Real Estate [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	139.8
Construction [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	100
Manufacturing [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	72
Health Care and Social Assistance [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	71.1
Accommodation and Food Services [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	$ 70.1

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
REGULATORY MATTERS [Abstract]
Undivided profits	$ 25,600
Components of regulatory capital [Abstract]
Total shareholders' equity	338,994	$ 264,933	$ 248,980	$ 252,339
Add (deduct) [Abstract]
Accumulated other comprehensive loss for regulatory purposes	(10,108)	(5,999)
Consolidated [Member]
Total capital to risk-weighted assets [Abstract]
Total risk-based capital	$ 371,603	$ 312,163
Actual, Ratio	14.25%	15.16%
Minimum for Adequately Capitalized Institutions, Amount	$ 208,572	$ 164,782
Minimum for Adequately Capitalized Institutions, Ratio	8.00%	8.00%
Tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	$ 345,419	$ 288,451
Actual, Ratio	13.25%	14.00%
Minimum for Adequately Capitalized Institutions, Amount	$ 156,429	$ 123,586
Minimum for Adequately Capitalized Institutions, Ratio	6.00%	6.00%
Common equity tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	$ 307,255	$ 255,934
Actual, Ratio	11.79%	12.43%
Minimum for Adequately Capitalized Institutions, Amount	$ 117,322	$ 92,690
Minimum for Adequately Capitalized Institutions, Ratio	4.50%	4.50%
Tier 1 capital to average assets [Abstract]
Tier 1 capital	$ 345,419	$ 288,451
Actual, Ratio	10.47%	10.57%
Minimum for Adequately Capitalized Institutions, Amount	$ 131,930	$ 109,209
Minimum for Adequately Capitalized Institutions, Ratio	4.00%	4.00%
Components of regulatory capital [Abstract]
Total shareholders' equity	$ 338,994	$ 264,933
Add (deduct) [Abstract]
Accumulated other comprehensive loss for regulatory purposes	4,311	201
Goodwill and other intangibles	(34,715)	(1,269)
Disallowed deferred tax assets	(1,335)	(7,931)
Common equity tier 1 capital	307,255	255,934
Qualifying trust preferred securities	38,164	34,500
Disallowed deferred tax assets	0	(1,983)
Tier 1 capital	345,419	288,451
Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets	26,184	23,712
Total risk-based capital	371,603	312,163
Independent Bank [Member]
Total capital to risk-weighted assets [Abstract]
Total risk-based capital	$ 337,227	$ 290,188
Actual, Ratio	12.94%	14.10%
Minimum for Adequately Capitalized Institutions, Amount	$ 208,456	$ 164,675
Minimum for Adequately Capitalized Institutions, Ratio	8.00%	8.00%
Minimum for Well Capitalized Institutions, Amount	$ 260,569	$ 205,843
Minimum for Well-Capitalized Institutions, Ratio	10.00%	10.00%
Tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	$ 311,043	$ 266,476
Actual, Ratio	11.94%	12.95%
Minimum for Adequately Capitalized Institutions, Amount	$ 156,342	$ 123,506
Minimum for Adequately Capitalized Institutions, Ratio	6.00%	6.00%
Minimum for Well-Capitalized Institutions, Amount	$ 208,456	$ 164,675
Minimum for Well Capitalized Institutions, Ratio	8.00%	8.00%
Common equity tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	$ 311,043	$ 266,476
Actual, Ratio	11.94%	12.95%
Minimum for Adequately Capitalized Institutions, Amount	$ 117,256	$ 92,630
Minimum for Adequately Capitalized Institutions, Ratio	4.50%	4.50%
Minimum for Well-Capitalized Institutions, Amount	$ 169,370	$ 133,798
Minimum for Well Capitalized Institutions, Ratio	6.50%	6.50%
Tier 1 capital to average assets [Abstract]
Tier 1 capital	$ 311,043	$ 266,476
Actual, Ratio	9.44%	9.78%
Minimum for Adequately Capitalized Institutions, Amount	$ 131,778	$ 109,041
Minimum for Adequately Capitalized Institutions, Ratio	4.00%	4.00%
Minimum for Well-Capitalized Institutions, Amount	$ 164,723	$ 136,301
Minimum for Well-Capitalized Institutions, Ratio	5.00%	5.00%
Components of regulatory capital [Abstract]
Total shareholders' equity	$ 341,496	$ 269,481
Add (deduct) [Abstract]
Accumulated other comprehensive loss for regulatory purposes	4,311	201
Goodwill and other intangibles	(34,715)	(1,269)
Disallowed deferred tax assets	(49)	(1,937)
Common equity tier 1 capital	311,043	266,476
Qualifying trust preferred securities	0	0
Disallowed deferred tax assets	0	0
Tier 1 capital	311,043	266,476
Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets	26,184	23,712
Total risk-based capital	$ 337,227	$ 290,188

FAIR VALUE DISCLOSURES, Signifi

FAIR VALUE DISCLOSURES, Significant Assumptions (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets [Abstract]
Equity securities at fair value		$ 393	$ 0
Trading securities		0	455
Securities available for sale		427,926	522,925
Loans held for sale		44,753	39,436	$ 35,946
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Equity securities at fair value		393
Trading securities			455
Securities available for sale		0	898
Derivatives		0	0
Liabilities [Abstract]
Derivatives		0	0
Significant Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Equity securities at fair value		0
Trading securities			0
Securities available for sale		427,926	522,027
Derivatives		5,155	3,080
Liabilities [Abstract]
Derivatives		2,326	1,292
Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Equity securities at fair value		0
Trading securities			0
Securities available for sale		0	0
Derivatives		0	0
Liabilities [Abstract]
Derivatives		0	0
Recurring Basis [Member]
Assets [Abstract]
Equity securities at fair value		393
Trading securities			455
Loans held for sale		44,753	39,436
Capitalized mortgage loan servicing rights		21,400	15,699
Derivatives	[1]	5,155	3,080
Liabilities [Abstract]
Derivatives	[2]	2,326	1,292
Recurring Basis [Member] | U.S. Treasury [Member]
Assets [Abstract]
Securities available for sale			898
Recurring Basis [Member] | U.S. Agency [Member]
Assets [Abstract]
Securities available for sale		20,014	25,682
Recurring Basis [Member] | U.S. Agency Residential Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		123,751	137,918
Recurring Basis [Member] | U.S. Agency Commercial Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		5,726	9,760
Recurring Basis [Member] | Private Label Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		29,419	29,109
Recurring Basis [Member] | Other Asset Backed [Member]
Assets [Abstract]
Securities available for sale		83,319	93,898
Recurring Basis [Member] | Obligations of States and Political Subdivisions [Member]
Assets [Abstract]
Securities available for sale		127,555	172,945
Recurring Basis [Member] | Corporate [Member]
Assets [Abstract]
Securities available for sale		34,309	47,853
Recurring Basis [Member] | Trust Preferred [Member]
Assets [Abstract]
Securities available for sale		1,819	2,802
Recurring Basis [Member] | Foreign Government [Member]
Assets [Abstract]
Securities available for sale		2,014	2,060
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Equity securities at fair value		393
Trading securities			455
Loans held for sale		0	0
Capitalized mortgage loan servicing rights		0	0
Derivatives	[1]	0	0
Liabilities [Abstract]
Derivatives	[2]	0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Treasury [Member]
Assets [Abstract]
Securities available for sale			898
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Agency [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Agency Residential Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | U.S. Agency Commercial Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Private Label Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other Asset Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Obligations of States and Political Subdivisions [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Corporate [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Trust Preferred [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Foreign Government [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Equity securities at fair value		0
Trading securities			0
Loans held for sale		44,753	39,436
Capitalized mortgage loan servicing rights		0	0
Derivatives	[1]	5,155	3,080
Liabilities [Abstract]
Derivatives	[2]	2,326	1,292
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Treasury [Member]
Assets [Abstract]
Securities available for sale			0
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Agency [Member]
Assets [Abstract]
Securities available for sale		20,014	25,682
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Agency Residential Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		123,751	137,918
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Agency Commercial Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		5,726	9,760
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Private Label Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		29,419	29,109
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Asset Backed [Member]
Assets [Abstract]
Securities available for sale		83,319	93,898
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Obligations of States and Political Subdivisions [Member]
Assets [Abstract]
Securities available for sale		127,555	172,945
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate [Member]
Assets [Abstract]
Securities available for sale		34,309	47,853
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Trust Preferred [Member]
Assets [Abstract]
Securities available for sale		1,819	2,802
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign Government [Member]
Assets [Abstract]
Securities available for sale		2,014	2,060
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Equity securities at fair value		0
Trading securities			0
Loans held for sale		0	0
Capitalized mortgage loan servicing rights		21,400	15,699
Derivatives	[1]	0	0
Liabilities [Abstract]
Derivatives	[2]	0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Treasury [Member]
Assets [Abstract]
Securities available for sale			0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Agency [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Agency Residential Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | U.S. Agency Commercial Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Private Label Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Asset Backed [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Obligations of States and Political Subdivisions [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Trust Preferred [Member]
Assets [Abstract]
Securities available for sale		0	0
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Foreign Government [Member]
Assets [Abstract]
Securities available for sale		0	0
Nonrecurring Basis [Member]
Assets [Abstract]
Loans held for sale		41,471
Nonrecurring Basis [Member] | Impaired Loans [Member]
Commercial [Abstract]
Income producing - real estate	[3]	217	274
Land, land development & construction - real estate	[3]	106	9
Commercial and industrial	[3]	2,243	1,051
Mortgage [Abstract]
1-4 family	[3]	333	339
Resort lending	[3]	572	207
Nonrecurring Basis [Member] | Other Real Estate [Member]
Mortgage [Abstract]
1-4 family	[4]	95	186
Resort lending	[4]		65
Home equity - 2nd lien	[4]	59
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Loans held for sale		41,471
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member]
Commercial [Abstract]
Income producing - real estate	[3]	0	0
Land, land development & construction - real estate	[3]	0	0
Commercial and industrial	[3]	0	0
Mortgage [Abstract]
1-4 family	[3]	0	0
Resort lending	[3]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other Real Estate [Member]
Mortgage [Abstract]
1-4 family	[4]	0	0
Resort lending	[4]		0
Home equity - 2nd lien	[4]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Loans held for sale		0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member]
Commercial [Abstract]
Income producing - real estate	[3]	0	0
Land, land development & construction - real estate	[3]	0	0
Commercial and industrial	[3]	0	0
Mortgage [Abstract]
1-4 family	[3]	0	0
Resort lending	[3]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Real Estate [Member]
Mortgage [Abstract]
1-4 family	[4]	0	0
Resort lending	[4]		0
Home equity - 2nd lien	[4]	0
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Loans held for sale		0
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member]
Commercial [Abstract]
Income producing - real estate	[3]	217	274
Land, land development & construction - real estate	[3]	106	9
Commercial and industrial	[3]	2,243	1,051
Mortgage [Abstract]
1-4 family	[3]	333	339
Resort lending	[3]	572	207
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Real Estate [Member]
Mortgage [Abstract]
1-4 family	[4]	95	186
Resort lending	[4]		$ 65
Home equity - 2nd lien	[4]	$ 59
[1]	Included in accrued income and other assets.
[2]	Included in accrued expenses and other liabilities.
[3]	Only includes impaired loans with specific loss allocations based on collateral value.
[4]	Only includes other real estate with subsequent write downs to fair value.

FAIR VALUE DISCLOSURES, Changes

FAIR VALUE DISCLOSURES, Changes in Fair Value for Financial Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes in fair value for financial assets [Abstract]
Equity securities at fair value, net gains (losses)	$ (62)
Trading securities, net gains (losses)		$ 45	$ 262
Loans held for sale, net gains (losses)	413	407	(277)
Capitalized mortgage loan servicing rights, net gains (losses)	(2,323)	(2,744)
Impairment charges recognized [Abstract]
Capitalized mortgage loan servicing rights recoveries			1,000
Collateral dependent loans, carrying amount	3,500	1,900
Collateral dependent loans, valuation allowance	1,500	700
Additional provision for loan losses on impaired loans	1,300	500	200
Other real estate, carrying amount	200	300
Other real estate, valuation allowance	144	123	793	$ 1,692
Other real estate, additional charge	100	100	600
Securities [Member]
Changes in fair value for financial assets [Abstract]
Equity securities at fair value, net gains (losses)	(62)
Trading securities, net gains (losses)		45	262
Mortgage Loans [Member]
Changes in fair value for financial assets [Abstract]
Loans held for sale, net gains (losses)	413	407	$ (277)
Mortgage Loan Servicing, Net [Member]
Changes in fair value for financial assets [Abstract]
Capitalized mortgage loan servicing rights, net gains (losses)	$ (2,323)	$ (2,744)

FAIR VALUE DISCLOSURES, Reconci

FAIR VALUE DISCLOSURES, Reconciliation for all Assets and Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) (Details) - Capitalized Mortgage Loan Servicing Rights [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) [Roll Forward]
Beginning balance	$ 15,699	$ 0	$ 0
Change in accounting	0	14,213	0
Total losses realized and unrealized [Abstract]
Included in results of operations	(2,323)	(2,744)	0
Included in other comprehensive income (loss)	0	0	0
Purchases, issuances, settlements, maturities and calls	8,024	4,230	0
Transfers in and/or out of Level 3	0	0	0
Ending balance	21,400	15,699	0
Amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets and liabilities still held at December 31	(2,323)	(2,744)	0
As Adjusted [Member]
Reconciliation for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) [Roll Forward]
Beginning balance	$ 15,699	14,213	0
Total losses realized and unrealized [Abstract]
Ending balance		$ 15,699	$ 14,213

FAIR VALUE DISCLOSURES, Quantit

FAIR VALUE DISCLOSURES, Quantitative Information About Level 3 (Details)	12 Months Ended
	Dec. 31, 2018USD ($)		Dec. 31, 2017USD ($)
Impaired Loans Commercial [Member]
Ranges and Weighted Average [Abstract]
Total Impaired collateral value	$ 700,000
Impaired Loans Commercial [Member] | Minimum [Member]
Ranges and Weighted Average [Abstract]
Discount rate	20.00%
Impaired Loans Commercial [Member] | Maximum [Member]
Ranges and Weighted Average [Abstract]
Discount rate	80.00%
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset (Liability) Fair Value [Abstract]
Servicing asset fair value	$ 21,400,000		$ 15,699,000
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Float Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.0257		0.0224
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Minimum [Member] | Significant Unobservable Inputs (Level 3) [Member] | Cost to Service [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	68		66
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Minimum [Member] | Significant Unobservable Inputs (Level 3) [Member] | Ancillary Income [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	20		20
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Minimum [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Discount Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.1000		0.0988
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Maximum [Member] | Significant Unobservable Inputs (Level 3) [Member] | Cost to Service [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	216		216
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Maximum [Member] | Significant Unobservable Inputs (Level 3) [Member] | Ancillary Income [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	36		36
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Maximum [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Discount Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.1300		0.1100
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Weighted Average [Member] | Significant Unobservable Inputs (Level 3) [Member] | Cost to Service [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	81		81
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Weighted Average [Member] | Significant Unobservable Inputs (Level 3) [Member] | Ancillary Income [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	23		23
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Weighted Average [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Discount Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.1015		0.1011
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Weighted Average [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Float Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.0257		0.0224
Nonrecurring Basis [Member] | Impaired Loans Commercial [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset (Liability) Fair Value [Abstract]
Impaired loans fair value	$ 2,566,000	[1]	$ 1,334,000
Nonrecurring Basis [Member] | Impaired Loans Commercial [Member] | Minimum [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	(0.325)		(0.325)
Nonrecurring Basis [Member] | Impaired Loans Commercial [Member] | Maximum [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	0.600		0.250
Nonrecurring Basis [Member] | Impaired Loans Commercial [Member] | Weighted Average [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	(0.019)		(0.045)
Nonrecurring Basis [Member] | Impaired Loans Mortgage [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset (Liability) Fair Value [Abstract]
Impaired loans fair value	$ 905,000		$ 546,000
Nonrecurring Basis [Member] | Impaired Loans Mortgage [Member] | Minimum [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	(0.401)		(0.211)
Nonrecurring Basis [Member] | Impaired Loans Mortgage [Member] | Maximum [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	0.256		0.341
Nonrecurring Basis [Member] | Impaired Loans Mortgage [Member] | Weighted Average [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	0.007		(0.027)
Nonrecurring Basis [Member] | Other Real Estate Mortgage [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset (Liability) Fair Value [Abstract]
Other real estate fair value	$ 154,000		$ 251,000
Nonrecurring Basis [Member] | Other Real Estate Mortgage [Member] | Minimum [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Other real estate measurement input	0		(0.330)
Nonrecurring Basis [Member] | Other Real Estate Mortgage [Member] | Maximum [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Other real estate measurement input	0.341		0.445
Nonrecurring Basis [Member] | Other Real Estate Mortgage [Member] | Weighted Average [Member] | Sales Comparison Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Adjustment for Differences Between Comparable Sales [Member]
Ranges and Weighted Average [Abstract]
Other real estate measurement input	0.112		(0.010)
[1]	In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2018, we had an impaired collateral dependent commercial relationship that totaled $0.7 million that was secured by collateral other than real estate. Collateral securing this relationship primarily included accounts receivable, inventory and cash at December 31, 2018. Valuation techniques at December 31, 2018, included discounting financial statement values for each particular asset type. Discount rates used ranged from 20% to 80% of stated values.

FAIR VALUE DISCLOSURES, Differe

FAIR VALUE DISCLOSURES, Difference Between Aggregate Fair value and Aggregate Remaining Contractual Principal (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loans held for sale [Abstract]
Aggregate Fair Value	$ 44,753	$ 39,436	$ 35,946
Difference	1,257	844	437
Contractual Principal	$ 43,496	$ 38,592	$ 35,509

FAIR VALUES OF FINANCIAL INST_3

FAIR VALUES OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Assets [Abstract]
Interest bearing deposits - time		$ 595	$ 2,739
Equity securities at fair value		393	0
Trading securities		0	455
Securities available for sale		427,926	522,925
Federal Home Loan Bank and Federal Reserve Bank Stock		18,359	15,543
Liabilities [Abstract]
Deposits with stated maturity		715,934
Other borrowings		25,700	54,600
Subordinated debentures		39,388	35,569
Reciprocal deposits included in deposits with no stated maturity		123,080	12,992
Reciprocal deposits included in deposits with stated maturity		58,992	37,987
Recorded Book Balance [Member]
Assets [Abstract]
Cash and due from banks		23,350	36,994
Interest bearing deposits		46,894	17,744
Interest bearing deposits - time		595	2,739
Equity securities at fair value		393
Trading securities			455
Securities available for sale		427,926	522,925
Federal Home Loan Bank and Federal Reserve Bank Stock		18,359	15,543
Net loans and loans held for sale		2,643,856	2,035,666
Accrued interest receivable		10,164	8,609
Derivative financial instruments		5,155	3,080
Liabilities [Abstract]
Deposits with no stated maturity	[1]	2,197,494	1,845,716
Deposits with stated maturity	[1]	715,934	554,818
Other borrowings		25,700	54,600
Subordinated debentures		39,388	35,569
Accrued interest payable		1,646	892
Derivative financial instruments		2,326	1,292
Fair Value [Member]
Assets [Abstract]
Cash and due from banks		23,350	36,994
Interest bearing deposits		46,894	17,744
Interest bearing deposits - time		594	2,740
Equity securities at fair value		393
Trading securities			455
Securities available for sale		427,926	522,925
Net loans and loans held for sale		2,606,256	1,962,937
Accrued interest receivable		10,164	8,609
Derivative financial instruments		5,155	3,080
Liabilities [Abstract]
Deposits with no stated maturity		2,197,494	1,845,716
Deposits with stated maturity		711,312	551,489
Other borrowings		25,706	54,918
Subordinated debentures		35,021	29,946
Accrued interest payable		1,646	892
Derivative financial instruments		2,326	1,292
Quoted Prices in Active Markets for Identical Assets, (Level 1) [Member]
Assets [Abstract]
Cash and due from banks		23,350	36,994
Interest bearing deposits		46,894	17,744
Interest bearing deposits - time		0	0
Equity securities at fair value		393
Trading securities			455
Securities available for sale		0	898
Net loans and loans held for sale		41,471	0
Accrued interest receivable		22	1
Derivative financial instruments		0	0
Liabilities [Abstract]
Deposits with no stated maturity		2,197,494	1,845,716
Deposits with stated maturity		0	0
Other borrowings		0	0
Subordinated debentures		0	0
Accrued interest payable		114	48
Derivative financial instruments		0	0
Significant Other Observable Inputs, (Level 2) [Member]
Assets [Abstract]
Cash and due from banks		0	0
Interest bearing deposits		0	0
Interest bearing deposits - time		594	2,740
Equity securities at fair value		0
Trading securities			0
Securities available for sale		427,926	522,027
Net loans and loans held for sale		44,753	39,436
Accrued interest receivable		1,789	2,192
Derivative financial instruments		5,155	3,080
Liabilities [Abstract]
Deposits with no stated maturity		0	0
Deposits with stated maturity		711,312	551,489
Other borrowings		25,706	54,918
Subordinated debentures		35,021	29,946
Accrued interest payable		1,532	844
Derivative financial instruments		2,326	1,292
Significant Unobservable Inputs, (Level 3) [Member]
Assets [Abstract]
Cash and due from banks		0	0
Interest bearing deposits		0	0
Interest bearing deposits - time		0	0
Equity securities at fair value		0
Trading securities			0
Securities available for sale		0	0
Net loans and loans held for sale		2,520,032	1,923,501
Accrued interest receivable		8,353	6,416
Derivative financial instruments		0	0
Liabilities [Abstract]
Deposits with no stated maturity		0	0
Deposits with stated maturity		0	0
Other borrowings		0	0
Subordinated debentures		0	0
Accrued interest payable		0	0
Derivative financial instruments		$ 0	$ 0
[1]	Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $123.080 million and $12.992 million at December 31, 2018 and 2017, respectively. Deposits with a stated maturity include reciprocal deposits with a recorded book balance of $58.992 million and $37.987 million at December 31, 2018 and 2017, respectively.

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS, Summary of Changes (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Changes in AOCL [Roll Forward]
Balance at beginning of period		$ 264,933	$ 248,980	$ 252,339
Cumulative effect of change in accounting			352
Balance at beginning of period, as adjusted			249,332
Other comprehensive income (loss) before reclassifications		(3,878)	2,973	(2,876)
Amounts reclassified from AOCL		(231)	(128)	(196)
Other comprehensive income (loss)		(4,109)	2,845	(3,072)
Disproportionate tax effects due to change in tax rate			0
Reclassification of certain deferred tax effects	[1]		(36)
Balances at end of period		338,994	264,933	248,980
Accumulated Other Comprehensive Loss [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		(5,999)	(9,108)	(6,036)
Cumulative effect of change in accounting			300
Balance at beginning of period, as adjusted			(8,808)
Other comprehensive income (loss)		(4,109)	2,845	(3,072)
Balances at end of period		(10,108)	(5,999)	(9,108)
Unrealized Losses on Securities Available For Sale [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		(470)	(3,310)	(238)
Cumulative effect of change in accounting			300
Balance at beginning of period, as adjusted			(3,010)
Other comprehensive income (loss) before reclassifications		(3,671)	2,763	(2,876)
Amounts reclassified from AOCL		(44)	(140)	(196)
Other comprehensive income (loss)		(3,715)	2,623	(3,072)
Disproportionate tax effects due to change in tax rate			(83)
Reclassification of certain deferred tax effects	[1]		0
Balances at end of period		(4,185)	(470)	(3,310)
Disproportionate Tax Effects from Securities Available for Sale [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		(5,798)	(5,798)	(5,798)
Cumulative effect of change in accounting			0
Balance at beginning of period, as adjusted			(5,798)
Other comprehensive income (loss) before reclassifications		0	0	0
Amounts reclassified from AOCL		0	0	0
Other comprehensive income (loss)		0	0	0
Disproportionate tax effects due to change in tax rate			83
Reclassification of certain deferred tax effects	[1]		(83)
Balances at end of period		(5,798)	(5,798)	(5,798)
Unrealized Gains (Losses) on Cash Flow Hedges [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		269	0	0
Cumulative effect of change in accounting			0
Balance at beginning of period, as adjusted			0
Other comprehensive income (loss) before reclassifications		(207)	210	0
Amounts reclassified from AOCL		(187)	12	0
Other comprehensive income (loss)		(394)	222	0
Disproportionate tax effects due to change in tax rate			47
Reclassification of certain deferred tax effects	[1]		0
Balances at end of period		(125)	269	0
Disproportionate Tax Effects from Cash Flow Hedges [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		0	0	0
Cumulative effect of change in accounting			0
Balance at beginning of period, as adjusted			0
Other comprehensive income (loss) before reclassifications		0	0	0
Amounts reclassified from AOCL		0	0	0
Other comprehensive income (loss)		0	0	0
Disproportionate tax effects due to change in tax rate			(47)
Reclassification of certain deferred tax effects	[1]		47
Balances at end of period		$ 0	$ 0	$ 0
[1]	Amounts reclassified to accumulated deficit due to early adoption of ASU 2018-02. See note 1.

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE LOSS, Reclassification Out of Each Component (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reclassifications out of AOCL [Abstract]
Total reclassifications before tax	$ 49,133	$ 38,438	$ 32,901
Interest expense	17,491	9,123	6,882
Income tax expense	9,294	17,963	10,135
Total reclassifications for the period, net of tax	39,839	20,475	22,766
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassifications out of AOCL [Abstract]
Total reclassifications for the period, net of tax	231	128
Accumulated Other Comprehensive Loss [Member]
Reclassifications out of AOCL [Abstract]
Total reclassifications for the period, net of tax	0	0	0
Unrealized Losses on Securities Available For Sale [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassifications out of AOCL [Abstract]
Net gains on securities	56	215	301
Net impairment loss recognized in earnings	0	0	0
Total reclassifications before tax	56	215	301
Income tax expense	12	75	105
Total reclassifications for the period, net of tax	44	140	$ 196
Unrealized Gains (Losses) on Cash Flow Hedges [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassifications out of AOCL [Abstract]
Interest expense	(237)	18
Income tax expense	(50)	6
Total reclassifications for the period, net of tax	$ (187)	$ 12

INDEPENDENT BANK CORPORATION _3

INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
ASSETS [Abstract]
Cash and due from banks	$ 23,350	$ 36,994
Interest bearing deposits - time	595	2,739
Accrued income and other assets	34,870	29,551
Total Assets	3,353,281	2,789,355
LIABILITIES AND SHAREHOLDERS' EQUITY [Abstract]
Subordinated debentures	39,388	35,569
Accrued expenses and other liabilities	35,771	33,719
Shareholders' equity	338,994	264,933	$ 248,980	$ 252,339
Total Liabilities and Shareholders' Equity	3,353,281	2,789,355
OPERATING INCOME [Abstract]
Interest income	130,773	98,309	86,523
OPERATING EXPENSES [Abstract]
Interest expense	17,491	9,123	6,882
Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries	49,133	38,438	32,901
Income tax expense (benefit)	9,294	17,963	10,135
Net Income	39,839	20,475	22,766
CONDENSED STATEMENTS OF CASH FLOWS [Abstract]
Net income	39,839	20,475	22,766
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Deferred income tax expense (benefit)	9,294	16,009	9,718
Share based compensation	1,731	1,748	1,620
(Increase) decrease in accrued income and other assets	(4,890)	(3,708)	(7,182)
Increase in accrued expenses and other liabilities	240	5,442	559
Total Adjustments	5,082	18,132	938
Net Cash From Operating Activities	44,921	38,607	23,704
CASH FLOW FROM (USED IN) INVESTING ACTIVITIES [Abstract]
Maturity of interest bearing deposits - time	3,728	2,850	6,253
Acquisition of business, less cash received	23,516	0	0
Net Cash Used in Investing Activities	(183,367)	(277,578)	(138,855)
CASH FLOW USED IN FINANCING ACTIVITIES [Abstract]
Dividends paid	(14,055)	(8,960)	(7,274)
Proceeds from issuance of common stock	267	72	82
Share based compensation withholding obligation	(1,467)	(579)	(627)
Repurchase of common stock	(12,681)	0	(16,854)
Net Cash From Financing Activities	153,952	210,515	112,562
Net Increase (Decrease) in Cash and Cash Equivalents	15,506	(28,456)	(2,589)
Cash and Cash Equivalents at Beginning of Year	54,738	83,194	85,783
Cash and Cash Equivalents at End of Year	70,244	54,738	83,194
Parent Company [Member]
ASSETS [Abstract]
Cash and due from banks	7,624	16,454
Interest bearing deposits - time	25,000	5,000
Investment in subsidiaries	343,872	271,315
Accrued income and other assets	2,857	8,375
Total Assets	379,353	301,144
LIABILITIES AND SHAREHOLDERS' EQUITY [Abstract]
Subordinated debentures	39,388	35,569
Accrued expenses and other liabilities	530	500
Shareholders' equity	339,435	265,075
Total Liabilities and Shareholders' Equity	379,353	301,144
OPERATING INCOME [Abstract]
Dividends from subsidiary	33,500	16,000	5,000
Interest income	160	29	27
Other income	56	41	153
Total Operating Income	33,716	16,070	5,180
OPERATING EXPENSES [Abstract]
Interest expense	1,924	1,347	1,167
Administrative and other expenses	748	714	554
Total Operating Expenses	2,672	2,061	1,721
Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries	31,044	14,009	3,459
Income tax expense (benefit)	(515)	1,587	(615)
Income Before Equity in Undistributed Net Income of Subsidiaries	31,559	12,422	4,074
Equity in undistributed net income of subsidiaries	8,280	8,053	18,692
Net Income	39,839	20,475	22,766
CONDENSED STATEMENTS OF CASH FLOWS [Abstract]
Net income	39,839	20,475	22,766
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Deferred income tax expense (benefit)	6,620	2,146	(615)
Share based compensation	53	45	29
Accretion of discount on subordinated debentures	51	0	0
(Increase) decrease in accrued income and other assets	(1,307)	(32)	246
Increase in accrued expenses and other liabilities	21	121	1
Equity in undistributed net income of subsidiaries	(8,280)	(8,053)	(18,692)
Total Adjustments	(2,842)	(5,773)	(19,031)
Net Cash From Operating Activities	36,997	14,702	3,735
CASH FLOW FROM (USED IN) INVESTING ACTIVITIES [Abstract]
Purchases of interest bearing deposits - time	(30,000)	(10,000)	(7,500)
Maturity of interest bearing deposits - time	10,000	10,000	7,500
Acquisition of business, less cash received	431	0	0
Return of capital from subsidiary	0	0	18,000
Net Cash Used in Investing Activities	(19,569)	0	18,000
CASH FLOW USED IN FINANCING ACTIVITIES [Abstract]
Dividends paid	(14,055)	(8,960)	(7,274)
Proceeds from issuance of common stock	1,945	1,776	1,735
Share based compensation withholding obligation	(1,467)	(579)	(627)
Repurchase of common stock	(12,681)	0	(16,854)
Net Cash From Financing Activities	(26,258)	(7,763)	(23,020)
Net Increase (Decrease) in Cash and Cash Equivalents	(8,830)	6,939	(1,285)
Cash and Cash Equivalents at Beginning of Year	16,454	9,515	10,800
Cash and Cash Equivalents at End of Year	$ 7,624	$ 16,454	$ 9,515

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)Asset	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
REVENUE FROM CONTRACTS WITH CUSTOMERS [Abstract]
Percentage of revenues excluded from ASU 2014-09	82.90%	80.30%
Contract assets	$ 0
Contract liabilities	$ 0
Number of real estate assets sold during the period | Asset	0
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	$ 27,126
Bank owned life insurance	970	$ 1,061	$ 1,124
Other	2,827
Total	8,760	$ 8,168	$ 8,603
Service Charges on Deposits Accounts [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	12,258
Overdraft Fees [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	8,285
Overdraft Fees [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,567
Account Service Charges [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	2,145
Account Service Charges [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	261
Other Deposit Related Income [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	2,992
ATM Fees [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,423
ATM Fees [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	34
Other [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	941
Other [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	594
Interchange Income [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	9,905
Investment and Insurance Commissions [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,971
Asset Management Revenue [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,100
Transaction Based Revenue [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	$ 871

RECENT ACQUISITION (Details)

RECENT ACQUISITION (Details) - USD ($) $ in Thousands		Apr. 01, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 31, 2018
Recent Acquisition [Abstract]
Fair value of equity issued under merger agreement			$ 64,536	$ 0	$ 0
Non-interest expense amount			3,465	284	$ 0
Valuation of the assets acquired and liabilities assumed [Abstract]
Goodwill			$ 28,300	0
Estimated useful life			10 years
TCSB Bancorp, Inc. [Member]
Recent Acquisition [Abstract]
Equity interest issued to each holder of common stock under merger agreement (in shares)		1.1166
Total value of common stock and cash paid in lieu of fractional shares		$ 5
Equity issued under merger agreement (in shares)		2,710,000
Options issued under merger agreement (in shares)		190,000
Fair value of equity issued under merger agreement		$ 64,500
Non-interest expense amount			$ 3,500	$ 300
Valuation of the assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents						$ 23,521
Interest bearing deposits - time						4,054
Securities available for sale						6,066
Federal Home Loan Bank stock						778
Loans, net						295,799
Property and equipment, net						1,067
Capitalized mortgage loan servicing rights						3,047
Accrued income and other assets						3,362
Other intangibles	[1]					5,798
Total assets acquired						343,492
Deposits						287,710
Other borrowings						14,345
Subordinated debentures						3,768
Accrued expenses and other liabilities						1,429
Total liabilities assumed						307,252
Net assets acquired						36,240
Goodwill						28,300
Purchase price (fair value of consideration)						64,540
Fair value of acquired receivables						292,900
Gross contractual amounts receivable						$ 298,600
TCSB Bancorp, Inc. [Member] | Core Deposits [Member]
Valuation of the assets acquired and liabilities assumed [Abstract]
Estimated fair value of intangible assets		$ 5,800
Estimated useful life			10 years
[1]	Relates to core deposit intangibles (see note #7).

MEPCO SALE (Details)

MEPCO SALE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	May 01, 2017
Asset Purchase Agreement [Abstract]
Commercial loans	$ 1,144,481	$ 853,260
Cash proceeds from sale of assets	$ 0	33,446	$ 0
Mepco [Member]
Asset Purchase Agreement [Abstract]
Net payment plan receivables				$ 33,100
Commercial loans				500
Furniture and equipment				200
Other assets				1,600
Liabilities assumed				$ 2,000
Cash proceeds from sale of assets		33,400
Gain (loss) on sale of assets		$ 0