Independent Bank (IBCP) 10-K 6 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 04, 2020	Jun. 30, 2019
Cover [Abstract]
Entity Registrant Name	INDEPENDENT BANK CORP /MI/
Entity Central Index Key	0000039311
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Public Float			$ 479,616,359
Entity Common Stock, Shares Outstanding		22,109,669
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Address, State or Province	MI

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Cash and due from banks	$ 53,295	$ 23,350
Interest bearing deposits	12,009	46,894
Cash and Cash Equivalents	65,304	70,244
Interest bearing deposits - time	350	595
Equity securities at fair value	0	393
Securities available for sale	518,400	427,926
Federal Home Loan Bank and Federal Reserve Bank stock, at cost	18,359	18,359
Loans held for sale, carried at fair value	69,800	44,753
Loans held for sale, carried at lower of cost or fair value	0	41,471
Loans
Loans	2,725,023	2,582,520
Allowance for loan losses	(26,148)	(24,888)
Net Loans	2,698,875	2,557,632
Other real estate and repossessed assets, net	1,865	1,299
Property and equipment, net	38,411	38,777
Bank-owned life insurance	55,710	55,068
Deferred tax assets, net	2,072	5,779
Capitalized mortgage loan servicing rights	19,171	21,400
Other intangibles	5,326	6,415
Goodwill	28,300	28,300
OtherAssets	42,751	34,870
Total Assets	3,564,694	3,353,281
Deposits
Non-interest bearing	852,076	879,549
Savings and interest-bearing checking	1,186,745	1,194,865
Reciprocal	431,027	182,072
Time	376,877	385,981
Brokered time	190,002	270,961
Total Deposits	3,036,727	2,913,428
Other borrowings	88,646	25,700
Subordinated debentures	39,456	39,388
OtherLiabilities	49,696	35,771
Total Liabilities	3,214,525	3,014,287
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: 22,481,643 shares at December 31, 2019 and 23,579,725 shares at December 31, 2018	352,344	377,372
Retained earnings (accumulated deficit)	1,611	(28,270)
Accumulated other comprehensive loss	(3,786)	(10,108)
Total Shareholders' Equity	350,169	338,994
Total Liabilities and Shareholders' Equity	3,564,694	3,353,281
Commercial [Member]
Loans
Loans	1,166,695	1,144,481
Allowance for loan losses	(7,922)	(7,090)
Mortgage [Member]
Loans
Loans	1,098,911	1,042,890
Allowance for loan losses	(8,216)	(7,978)
Installment [Member]
Loans
Loans	459,417	395,149
Allowance for loan losses	$ (1,283)	$ (895)

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
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)	22,481,643	23,579,725
Common stock, shares outstanding (in shares)	22,481,643	23,579,725

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
INTEREST INCOME
Interest and fees on loans		$ 133,883	$ 116,865	$ 84,281
Interest on securities
Taxable		11,842	10,874	10,928
Tax-exempt		1,342	1,743	2,000
Other investments		1,861	1,291	1,100
Total Interest Income		148,928	130,773	98,309
INTEREST EXPENSE
Deposits		23,425	14,478	6,775
Other borrowings and subordinated debentures		2,922	3,013	2,348
Total Interest Expense		26,347	17,491	9,123
Net Interest Income		122,581	113,282	89,186
Provision for loan losses		824	1,503	1,199
Net Interest Income After Provision for Loan Losses		121,757	111,779	87,987
NON-INTEREST INCOME
Service charges on deposit accounts		11,208	12,258	12,673
Interchange income		10,297	9,905	8,023
Net gains on assets
Mortgage loans		19,978	10,597	11,762
Securities		307	138	260
Mortgage loan servicing, net		(3,336)	3,157	1,647
Other		9,282	8,760	8,168
Total Non-Interest Income		47,736	44,815	42,533
NON-INTEREST EXPENSE
Compensation and employee benefits		67,501	62,078	55,089
Occupancy, net		9,013	8,912	8,102
Data processing		8,905	8,262	7,657
Furniture, fixtures and equipment		4,113	4,080	3,870
Interchange expense		3,215	2,702	1,156
Communications		2,947	2,848	2,684
Loan and collection		2,685	2,682	2,230
Advertising		2,450	2,155	1,905
Legal and professional		1,814	1,839	1,892
FDIC deposit insurance		685	1,081	894
Net gains on other real estate and repossessed assets		(90)	(672)	(606)
Merger related expenses		0	3,465	284
Other		8,495	8,029	6,925
Total Non-interest Expense		111,733	107,461	92,082
Income Before Income Tax		57,760	49,133	38,438
Income tax expense		11,325	9,294	17,963
Net Income		$ 46,435	$ 39,839	$ 20,475
Net income per common share
Basic (in dollars per share)	[1]	$ 2.03	$ 1.70	$ 0.96
Diluted (in dollars per share)		$ 2	$ 1.68	$ 0.95
[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, 2019	Dec. 31, 2018	Dec. 31, 2017
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 46,435	$ 39,839	$ 20,475
Securities available for sale
Unrealized gain (loss) arising during period	10,235	(4,594)	4,065
Change in unrealized gains and losses for which a portion of other than temporary impairment has been recognized in earnings	(65)	(53)	186
Reclassification adjustments for gains included in earnings	(140)	(56)	(215)
Unrealized gains (losses) recognized in other comprehensive income (loss) on securities available for sale	10,030	(4,703)	4,036
Income tax expense (benefit)	2,106	(988)	1,413
Unrealized gains (losses) recognized in other comprehensive income (loss) on securities available for sale, net of tax	7,924	(3,715)	2,623
Derivative instruments
Unrealized gains (losses) arising during period	(1,603)	(262)	324
Reclassification adjustment for (income) expense recognized in earnings	(425)	(237)	18
Unrealized gains (losses) recognized in other comprehensive income (loss) on derivative instruments	(2,028)	(499)	342
Income tax expense (benefit)	(426)	(105)	120
Unrealized gains (losses) recognized in other comprehensive income (loss) on derivative instruments, net of tax	(1,602)	(394)	222
Other comprehensive income (loss)	6,322	(4,109)	2,845
Comprehensive income	$ 52,757	$ 35,730	$ 23,320

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Balance at beginning of period at Dec. 31, 2016	$ 323,745	$ (65,605)	$ (8,808)	$ 249,332
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		20,475		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		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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		46,435		46,435
Cash dividends declared	0	(16,554)	0	(16,554)
Repurchase of common stock	(26,284)	0	0	(26,284)
Issuance of common stock	284	0	0	284
Share based compensation	1,854	0	0	1,854
Share based compensation withholding obligation	(882)	0	0	(882)
Other comprehensive income (loss)	0	0	6,322	6,322
Balances at end of period at Dec. 31, 2019	$ 352,344	$ 1,611	$ (3,786)	$ 350,169

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY [Abstract]
Cash dividends declared (in dollars per share)	$ 0.72	$ 0.60	$ 0.42
Repurchase of shares of common stock (in shares)	1,204,688	587,969
Issuance of shares of common stock (in shares)	71,799	152,549	27,046
Share based compensation, common stock (in shares)	92,275	80,028	71,256
Share based compensation withholding obligation, common stock (in shares)	57,468	108,185	22,525

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract]
Net income	$ 46,435	$ 39,839	$ 20,475
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Proceeds from the sale of equity securities at fair value	560	0	0
Proceeds from sales of loans held for sale	642,537	463,699	434,682
Disbursements for loans held for sale	(647,606)	(457,077)	(426,410)
Provision for loan losses	824	1,503	1,199
Deferred income tax expense	1,088	9,294	16,009
Deferred loan fees and costs	(2,936)	(4,044)	(5,159)
Net depreciation, amortization of intangible assets and premiums and accretion of discounts on securities, loans and interest bearing deposits - time	6,059	6,033	6,957
Net gains on mortgage loans	(19,978)	(10,597)	(11,762)
Net gains on securities	(307)	(138)	(260)
Net gains on other real estate and repossessed assets	(90)	(672)	(606)
Share based compensation	1,854	1,731	1,748
Increase in accrued income and other assets	(6,573)	(4,890)	(3,708)
Increase in accrued expenses and other liabilities	12,113	240	5,442
Total Adjustments	(12,455)	5,082	18,132
Net Cash From Operating Activities	33,980	44,921	38,607
CASH FLOW USED IN INVESTING ACTIVITIES
Proceeds from the sale of securities available for sale	68,716	48,736	17,308
Proceeds from maturities, prepayments and calls of securities available for sale	153,938	160,627	173,723
Purchases of securities available for sale	(237,672)	(103,493)	(100,584)
Proceeds from the sale of interest bearing deposits - time	0	2,474	0
Proceeds from the maturity of interest bearing deposits - time	250	3,728	2,850
Purchase of Federal Reserve Bank stock	0	(2,038)	0
Net increase in portfolio loans (loans originated, net of principal payments)	(215,276)	(344,330)	(406,859)
Proceeds from the sale of portfolio loans	50,516	27,658	0
Cash received in the acquisition of TCSB Bancorp Inc.	0	23,516	0
Cash received from the sale of Mepco Finance Corporation assets, net	0	0	33,446
Proceeds from the collection of vehicle service contract counterparty receivables	512	511	528
Proceeds from the sale of other real estate and repossessed assets	1,766	2,526	5,703
Proceeds from bank-owned life insurance	470	474	523
Proceeds from the sale of property and equipment	74	106	26
Capital expenditures	(4,936)	(3,862)	(4,242)
Net Cash Used in Investing Activities	(181,642)	(183,367)	(277,578)
CASH FLOW FROM FINANCING ACTIVITIES
Net increase in total deposits	123,299	225,185	174,815
Net increase (decrease) in other borrowings	25,002	(6,600)	6,754
Proceeds from Federal Home Loan Bank advances	111,000	1,272,000	622,000
Payments of Federal Home Loan Bank advances	(73,143)	(1,308,697)	(583,587)
Dividends paid	(16,554)	(14,055)	(8,960)
Proceeds from issuance of common stock	284	267	72
Repurchase of common stock	(26,284)	(12,681)	0
Share based compensation withholding obligation	(882)	(1,467)	(579)
Net Cash From Financing Activities	142,722	153,952	210,515
Net Increase (Decrease) in Cash and Cash Equivalents	(4,940)	15,506	(28,456)
Cash and Cash Equivalents at Beginning of Year	70,244	54,738	83,194
Cash and Cash Equivalents at End of Year	65,304	70,244	54,738
Cash paid during the year for
Interest	26,697	16,737	9,163
Income taxes	9,534	120	1,970
Operating leases	2,201	0	0
Transfers to other real estate and repossessed assets	2,242	1,510	1,735
Transfer of mortgage loans to held for sale	36,622	41,471	0
Securitization of portfolio loans	65,070	10,869	0
Right of use assets obtained in exchange for lease obligations	9,906	0	0
Purchase of securities available for sale and interest bearing deposits - time not yet settled	0	0	1,000
Common stock and stock options issued in TCSB Bancorp, Inc. acquisition	$ 0	$ 64,536	$ 0

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
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, 2019, 71.7% 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. 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 of capitalized mortgage loan servicing rights, totaled $6.2 million, $5.5 million and $4.4 million for the years ended December 31, 2019, 2018 and 2017, respectively. Late fees and ancillary fees related to loan servicing are not material. TRANSFERS OF FINANCIAL ASSETS SECURITIES 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) commercial and industrial and (ii) commercial real estate. Classes within the mortgage loan segment include (i) 1-4 family owner occupied - jumbo, (ii) 1-4 family owner occupied - non-jumbo, (iii) 1-4 family non-owner occupied (iv) 1-4 family - 2nd lien and (v) resort lending. Classes within the installment loan segment include (i) boat lending, (ii) recreational vehicle lending, and (iii) 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. During the first quarter of 2019, we deployed a third-party software solution (we previously used spreadsheet software) to assist in the determination of our AFLL. This new third-party software also has assisted us in moving to the expected loss framework that was required to be implemented on January 1, 2020. Although the use of this new third-party software did not have any material impact on our overall AFLL, it did result in some classification shifts from the AFLL related to subjective factors into the AFLL related to historical losses as the new software model allowed us to capture longer historical look-back periods (previously this was being captured in the subjective portion of the AFLL). 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 a new loan with similar credit risk characteristics, and other terms no less favorable to us than those we would offer for a similar new loan. 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 in the Consolidated Statements of Operations. 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 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 . 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. 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 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 — 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 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: • Replaces the existing incurred loss impairment guidance and establishes a single allowance framework for financial assets carried at amortized cost, which will reflect our estimate of credit losses over the full remaining expected life of the financial assets and will consider expected future changes in macroeconomic conditions. • Eliminates existing guidance for purchase credit impaired (“PCI”) loans, and requires recognition of the nonaccretable difference as an increase to the allowance for expected credit losses on financial assets purchased with more than insignificant credit deterioration since origination, which will be offset by an increase in the recorded investment of the related loans. • Requires inclusion of expected recoveries, limited to the cumulative amount of prior write-offs, when estimating the allowance for credit losses for in scope financial assets (including collateral dependent assets). • Amends existing impairment guidance for securities available for sale to incorporate an allowance, which will allow for reversals of credit impairments in the event that the credit of an issuer improves. Credit losses on securities available for sale are limited to the amount of the decline in fair value regardless of what the credit loss model would show for impairment. • Generally requires a cumulative-effect adjustment to retained earnings as of the beginning of the reporting period of adoption. We began evaluating this ASU in 2016 and established a company-wide, cross-discipline governance structure, which provides implementation oversight. We continued to test and refine our current expected credit loss models that satisfied the requirements of this ASU. Oversight and testing, as well as efforts to meet expanded disclosure requirements, extended through the end of 2019. We currently estimate losses over approximately a two year forecast period using the Federal Open Market Committee median economic projections as well as considering other economic forecast sources, and then revert to longer term historical loss experience to estimate losses over more extended periods. This amended guidance was effective for us on January 1, 2020. We have not completed finalizing the results of our current expected credit loss (‘‘CECL’’) estimate as of year-end. The required financial reporting disclosures are being further refined and internally validated. We are in the process of finalizing the review of our model and assumptions including qualitative adjustments and economic forecasts. We expect to recognize a one-time cumulative effect adjustment increasing the allowance for loan losses. Because we do not have final approval from our oversight and governance committees, we are estimating an increase to the allowance for loan losses to be in the range of $8.0 million to $10.0 million primarily driven by the longer contractual maturities of our mortgage and consumer installment loan segments. In addition, we currently expect this ASU to increase the allowance for losses related to unfunded loan commitments between $1.0 million and $2.0 million. The ultimate impact of adopting this ASU, and at each subsequent reporting period, is highly dependent on credit quality, economic forecasts and conditions, composition of our loan portfolios and securities available for sale, along with other management judgements. The transition adjustment to record the allowance for credit losses may fall outside of our estimated increase based on the finalization of assumptions including qualitative adjustments and the economic forecast used in calculating the allowance for credit losses upon the adoption of CECL. We do not expect a material allowance for credit losses to be recorded on securities available for sale upon adoption of this ASU. 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 was effective for us on January 1, 2020, and did not 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, 2019
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 balances with the FRB. The average reserve balances to be maintained during 2019 and 2018 were $26.6 million and $9.6 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 $0.01 million and $0.13 million at December 31, 2019 and 2018, respectively.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2019
SECURITIES [Abstract]
SECURITIES	NOTE 3 – SECURITIES Securities available for sale consist of the following at December 31: Amortized Unrealized Cost Gains Losses Fair Value (In thousands) 2019 U.S. agency $ 14,591 $ 89 $ 19 $ 14,661 U.S. agency residential mortgage-backed 226,130 1,910 278 227,762 U.S. agency commercial mortgage-backed 10,671 113 28 10,756 Private label mortgage-backed 39,248 544 99 39,693 Other asset backed 94,158 103 375 93,886 Obligations of states and political subdivisions 94,499 1,724 121 96,102 Corporate 31,904 1,296 5 33,195 Trust preferred 1,968 - 125 1,843 Foreign government 499 3 - 502 Total $ 513,668 $ 5,782 $ 1,050 $ 518,400 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 Total OTTI recognized in accumulated other comprehensive loss for securities available for sale was zero at both December 31, 2019 and 2018, 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) 2019 U.S. agency $ 2,782 $ 8 $ 2,712 $ 11 $ 5,494 $ 19 U.S. agency residential mortgage-backed 56,377 126 13,551 152 69,928 278 U.S. agency commercial mortgage-backed 3,284 24 659 4 3,943 28 Private label mortgage-backed 16,387 55 343 44 16,730 99 Other asset backed 34,027 233 13,839 142 47,866 375 Obligations of states and political subdivisions 15,666 84 5,396 37 21,062 121 Corporate 2,125 5 - - 2,125 5 Trust preferred - - 1,843 125 1,843 125 Total $ 130,648 $ 535 $ 38,343 $ 515 $ 168,991 $ 1,050 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 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, 2019, we had 29 U.S. agency, 111 U.S. agency residential mortgage-backed and 9 U.S. agency commercial mortgage-backed securities whose fair 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.. Private label mortgage backed, other asset backed and corporate securities — at December 31, 2019, we had 22 private label mortgage backed, 58 other asset backed and two corporate securities whose fair value is less than amortized cost. Unrealized losses are primarily due to credit spread widening and increases in interest rates since their acquisition. Two private label mortgage-backed 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. Obligations of states and political subdivisions — at December 31, 2019, we had 42 municipal securities whose fair value is less than amortized cost. Trust preferred securities — at December 31, 2019, As management does not intend to liquidate any of the securities discussed above 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 discussed above (other than certain declines related to the two private label mortgage-backed securities currently being reviewed for OTTI) 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 2019, 2018, and 2017. At December 31, 2019, two private label mortgage-backed securities had credit related OTTI and are summarized as follows: Senior Security Super Senior Security Total (In thousands) As of December 31, 2019 Fair value $ 601 $ 603 $ 1,204 Amortized cost 511 442 953 Non-credit unrealized loss - - - Unrealized gain 90 161 251 Cumulative credit related OTTI 757 457 1,214 Both of these securities are receiving principal and interest payments similar to principal reductions in the underlying collateral and have unrealized gains at December 31, 2019. 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: 2019 2018 2017 (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 - - - Reduction(1) (380 ) - - Total $ 1,214 $ 1,594 $ 1,594 (1) The amortized cost and fair value of securities available for sale at December 31, 2019, by contractual maturity, follow: Amortized Cost Fair Value (In thousands) Maturing within one year $ 10,737 $ 10,761 Maturing after one year but within five years 50,035 50,839 Maturing after five years but within ten years 47,634 49,070 Maturing after ten years 35,055 35,633 143,461 146,303 U.S. agency residential mortgage-backed 226,130 227,762 U.S. agency commercial mortgage-backed 10,671 10,756 Private label mortgage-backed 39,248 39,693 Other asset backed 94,158 93,886 Total $ 513,668 $ 518,400 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: Realized Proceeds Gains (1) Losses (In thousands) 2019 $ 68,716 $ 248 $ 108 2018 48,736 192 136 2017 17,308 218 3 (1) 2018 excludes a $0.144 million gain on the sale of 1,000 VISA Class B shares. Certain preferred stocks which were all sold during the first quarter of 2019 had been classified as equity securities at fair value in our Consolidated Statement of Financial Condition. During 2019, 2018 and 2017, we recognized gains (losses) on these preferred stocks of $0.17 million, $(0.06) million and $0.05 million, respectively, that are included in net gains on securities in the Consolidated Statements of Operations. Zero, $(0.06) million and $0.05 million of these amounts relate to gains (losses) recognized on preferred stock still held at each respective year end. Securities available for sale with a book value of $8.7 million and zero at December 31, 2019 and 2018, 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 total shareholders’ equity at December 31, 2019 or 2018.

LOANS AND PAYMENT PLAN RECEIVAB

LOANS AND PAYMENT PLAN RECEIVABLES	12 Months Ended
	Dec. 31, 2019
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: 2019 2018 (In thousands) Real estate(1) Residential first mortgages $ 843,746 $ 811,719 Residential home equity and other junior mortgages 166,735 177,574 Construction and land development 249,747 180,286 Other(2) 693,580 707,347 Consumer 448,297 379,607 Commercial 318,504 319,058 Agricultural 4,414 6,929 Total loans $ 2,725,023 $ 2,582,520 (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 $16.3 million and $13.3 million at December 31, 2019 and 2018, respectively. During the first quarter of 2019, we sold $40.6 million, of residential adjustable rate mortgage loans servicing released (classified on the Consolidated Statements of Financial Condition as held for sale, carried at the lower of cost or fair value at December 31, 2018) to another financial institution and recognized a gain on sale of $0.01 million. During the first quarter of 2019 we also securitized $29.8 million, of portfolio residential fixed rate mortgage loans servicing retained with Freddie Mac and recognized a gain on sale of $0.53 million. During the third quarter of 2019, we sold $9.9 million of residential fixed and adjustable rate portfolio mortgage loans servicing retained to another financial institution and recognized a gain on sale of $0.07 million. During the third quarter of 2019 we also transferred $36.6 million, of portfolio residential fixed rate mortgage loans to loans held for sale, carried at the lower of cost or fair value of which $35.3 million were subsequently securitized in the fourth quarter of 2019 servicing retained with Freddie Mac recognizing a gain on sale of approximately $1.2 million. These transactions were done primarily for asset/liability management purposes. During the first and third quarters of 2018, we sold $16.5 million and $11.1 million, respectively, of residential fixed and adjustable rate portfolio mortgage loans servicing retained to another financial institution and recognized a gain (loss) on sale of $0.05 million and ($0.01) million, respectively. During the fourth quarter of 2018 we securitized $10.9 million of portfolio residential fixed rate mortgage loans servicing retained with Freddie Mac recognizing a loss on sale of approximately $0.1 million. These transactions were done primarily for asset/liability management purposes. An analysis of the allowance for loan losses by portfolio segment for the years ended December 31 follows: Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2019 Balance at beginning of period $ 7,090 $ 7,978 $ 895 $ 8,925 $ 24,888 Additions (deductions) Provision for loan losses (651 ) 526 1,147 (198 ) 824 Recoveries credited to allowance 2,165 933 863 - 3,961 Loans charged against the allowance (682 ) (1,221 ) (1,622 ) - (3,525 ) Balance at end of period $ 7,922 $ 8,216 $ 1,283 $ 8,727 $ 26,148 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 Allowance for loan losses and recorded investment in loans by portfolio segment at December 31 follows: Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2019 Allowance for loan losses: Individually evaluated for impairment $ 1,031 $ 4,863 $ 261 $ - $ 6,155 Collectively evaluated for impairment 6,891 3,353 1,022 8,727 19,993 Loans acquired with deteriorated credit quality - - - - - Total ending allowance for loan losses balance $ 7,922 $ 8,216 $ 1,283 $ 8,727 $ 26,148 Loans Individually evaluated for impairment $ 9,393 $ 43,574 $ 2,925 $ 55,892 Collectively evaluated for impairment 1,158,906 1,058,917 457,370 2,675,193 Loans acquired with deteriorated credit quality 1,394 575 316 2,285 Total loans recorded investment 1,169,693 1,103,066 460,611 2,733,370 Accrued interest included in recorded investment 2,998 4,155 1,194 8,347 Total loans $ 1,166,695 $ 1,098,911 $ 459,417 $ 2,725,023 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 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 of interest income would have been recognized in each of the years ended 2019, 2018 and 2017. Interest income recorded on these loans was approximately zero during each of the years ended 2019, 2018 and 2017. 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) 2019 Commercial Commercial and industrial (2) $ - $ 565 $ 565 Commercial real estate - 735 735 Mortgage 1-4 family owner occupied - jumbo - 1,179 1,179 1-4 family owner occupied - non-jumbo (3) - 3,540 3,540 1-4 family non-owner occupied - 1,039 1,039 1-4 family - 2nd lien - 979 979 Resort lending - 690 690 Installment Boat lending - 332 332 Recreational vehicle lending - 3 3 Other - 470 470 Total recorded investment $ - $ 9,532 $ 9,532 Accrued interest included in recorded investment $ - $ - $ - 2018 Commercial Commercial and industrial (2) $ - $ 1,345 $ 1,345 Commercial real estate - 778 778 Mortgage 1-4 family owner occupied - jumbo - 184 184 1-4 family owner occupied - non-jumbo (3) 5 2,974 2,979 1-4 family non-owner occupied - 1,259 1,259 1-4 family - 2nd lien - 493 493 Resort lending - 755 755 Installment Boat lending - 166 166 Recreational vehicle lending - 7 7 Other - 608 608 Total recorded investment $ 5 $ 8,569 $ 8,574 Accrued interest included in recorded investment $ - $ - $ - (1) Non-performing loans exclude purchase credit impaired loans. (2) Non-performing commercial and industrial loans exclude $0.077 million and $0.097 million of government guaranteed loans at December 31, 2019 and 2018, respectively. (3) Non-performing 1-4 family owner occupied – non jumbo loans exclude $0.569 million and $0.363 million of government guaranteed loans at December 31, 2019 and 2018, respectively. 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) 2019 Commercial Commercial and industrial $ - $ 289 $ 102 $ 391 $ 564,480 $ 564,871 Commercial real estate 177 - 735 912 603,910 604,822 Mortgage 1-4 family owner occupied - jumbo 1,757 1,037 - 2,794 398,759 401,553 1-4 family owner occupied - non-jumbo 2,672 852 1,387 4,911 342,349 347,260 1-4 family non-owner occupied 695 136 623 1,454 168,083 169,537 1-4 family - 2nd lien 909 90 386 1,385 115,157 116,542 Resort lending 364 53 565 982 67,192 68,174 Installment Boat lending 337 107 88 532 202,750 203,282 Recreational vehicle lending 161 97 3 261 153,184 153,445 Other 377 275 202 854 103,030 103,884 Total recorded investment $ 7,449 $ 2,936 $ 4,091 $ 14,476 $ 2,718,894 $ 2,733,370 Accrued interest included in recorded investment $ 74 $ 34 $ - $ 108 $ 8,239 $ 8,347 2018 Commercial Commercial and industrial $ 1,582 $ - $ - $ 1,582 $ 580,935 $ 582,517 Commercial real estate - - - - 565,375 565,375 Mortgage 1-4 family owner occupied - jumbo - - 184 184 313,154 313,338 1-4 family owner occupied - non-jumbo 1,519 145 3,524 5,188 362,767 367,955 1-4 family non-owner occupied 265 49 1,259 1,573 162,673 164,246 1-4 family - 2nd lien 446 100 493 1,039 118,628 119,667 Resort lending 252 - 755 1,007 80,774 81,781 Installment Boat lending 316 295 166 777 169,117 169,894 Recreational vehicle lending 28 21 7 56 125,780 125,836 Other 552 210 627 1,389 99,060 100,449 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 Impaired loans are as follows: December 31, 2019 2018 Impaired loans with no allocated allowance for loan losses (In thousands) TDR $ 337 $ - Non - TDR 1,550 - Impaired loans with an allocated allowance for loan losses TDR - allowance based on collateral 1,587 2,787 TDR - allowance based on present value cash flow 48,798 53,258 Non - TDR - allowance based on collateral 3,365 2,145 Total impaired loans $ 55,637 $ 58,190 Amount of allowance for loan losses allocated TDR - allowance based on collateral $ 542 $ 769 TDR - allowance based on present value cash flow 4,641 4,849 Non - TDR - allowance based on collateral 972 692 Total amount of allowance for loan losses allocated $ 6,155 $ 6,310 Impaired loans by class as of December 31 are as follows: 2019 2018 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 Commercial and industrial $ 257 $ 257 $ - $ - $ - $ - Commercial real estate 796 796 - - - - Mortgage 1-4 family owner occupied - jumbo - - - - - - 1-4 family owner occupied - non-jumbo 212 217 - 3 474 - 1-4 family non-owner occupied 214 366 - - - - 1-4 family - 2nd lien 407 438 - - - - Resort lending - - - - - - Installment Boat lending - - - - 5 - Recreational vehicle lending - - - - - - Other 1 41 - 1 137 - 1,887 2,115 - 4 616 - With an allowance for loan losses recorded: Commercial Commercial and industrial 1,655 1,706 453 3,637 3,735 967 Commercial real estate 6,685 6,661 578 5,060 5,047 338 Mortgage 1-4 family owner occupied - jumbo 1,447 1,445 91 1,348 1,649 151 1-4 family owner occupied - non-jumbo 10,163 10,695 1,031 25,877 26,737 2,203 1-4 family non-owner occupied 4,962 5,542 572 5,565 5,988 507 1-4 family - 2nd lien 14,059 15,243 1,695 273 272 11 Resort lending 12,110 12,263 1,474 13,328 13,354 1,927 Installment Boat lending - - - - - - Recreational vehicle lending - - - 79 79 4 Other 2,924 3,153 261 3,290 3,421 202 54,005 56,708 6,155 58,457 60,282 6,310 Total Commercial Commercial and industrial 1,912 1,963 453 3,637 3,735 967 Commercial real estate 7,481 7,457 578 5,060 5,047 338 Mortgage 1-4 family owner occupied - jumbo 1,447 1,445 91 1,348 1,649 151 1-4 family owner occupied - non-jumbo 10,375 10,912 1,031 25,880 27,211 2,203 1-4 family non-owner occupied 5,176 5,908 572 5,565 5,988 507 1-4 family - 2nd lien 14,466 15,681 1,695 273 272 11 Resort lending 12,110 12,263 1,474 13,328 13,354 1,927 Installment Boat lending - - - - 5 - Recreational vehicle lending - - - 79 79 4 Other 2,925 3,194 261 3,291 3,558 202 Total $ 55,892 $ 58,823 $ 6,155 $ 58,461 $ 60,898 $ 6,310 Accrued interest included in recorded investment $ 255 $ 271 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: 2019 2018 2017 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 Commercial and industrial $ 51 $ - $ 378 $ 20 $ 751 $ 22 Commercial real estate 278 5 961 - 183 - Mortgage 1-4 family owner occupied - jumbo - - 41 - - - 1-4 family owner occupied - non-jumbo 201 - 15 27 52 21 1-4 family non-owner occupied 123 - - - - - 1-4 family - 2nd lien 136 7 - - - - Resort lending - - - - - - Installment Boat lending - - - - - - Recreational vehicle lending - - - - - - Other - 1 1 11 1 6 789 13 1,396 58 987 49 With an allowance for loan losses recorded: Commercial Commercial and industrial 2,256 72 2,641 127 3,298 132 Commercial real estate 5,778 315 5,199 288 7,242 377 Mortgage 1-4 family owner occupied - jumbo 995 39 1,335 69 2,425 67 1-4 family owner occupied - non-jumbo 15,183 594 28,183 1,408 31,468 1,439 1-4 family non-owner occupied 2,874 291 5,475 314 5,362 269 1-4 family - 2nd lien 13,383 809 284 12 306 11 Resort lending 11,697 669 14,687 606 16,383 616 Installment Boat lending 54 - 1 - 1 1 Recreational vehicle lending 22 - 84 4 100 5 Other 3,186 189 3,640 224 4,335 265 55,428 2,978 61,529 3,052 70,920 3,182 Total Commercial Commercial and industrial 2,307 72 3,019 147 4,049 154 Commercial real estate 6,056 320 6,160 288 7,425 377 Mortgage 1-4 family owner occupied - jumbo 995 39 1,376 69 2,425 67 1-4 family owner occupied - non-jumbo 15,384 594 28,198 1,435 31,520 1,460 1-4 family non-owner occupied 2,997 291 5,475 314 5,362 269 1-4 family - 2nd lien 13,519 816 284 12 306 11 Resort lending 11,697 669 14,687 606 16,383 616 Installment Boat lending 54 - 1 - 1 1 Recreational vehicle lending 22 - 84 4 100 5 Other 3,186 190 3,641 235 4,336 271 Total $ 56,217 $ 2,991 $ 62,925 $ 3,110 $ 71,907 $ 3,231 Troubled debt restructurings at December 31 follow: 2019 Commercial Retail (1) Total (In thousands) Performing TDR's $ 7,974 $ 39,601 $ 47,575 Non-performing TDR's(2) 540 2,607 (3) 3,147 Total $ 8,514 $ 42,208 $ 50,722 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 (1) Retail loans include mortgage and installment loan portfolio 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 $5.2 million and $5.6 million of specific reserves to customers whose loan terms have been modified in troubled debt restructurings as of December 31, 2019 and 2018, respectively. We have committed to lend additional amounts totaling up to $0.05 million and $0.04 million at December 31, 2019 and 2018, 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 a new loan 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 2019 (Dollars in thousands) Commercial Commercial and industrial 8 $ 1,609 $ 1,609 Commercial real estate 3 1,479 1,479 Mortgage 1-4 family owner occupied - jumbo - - - 1-4 family owner occupied - non-jumbo 2 478 483 1-4 family non-owner occupied 1 507 505 1-4 family - 2nd lien 3 75 75 Resort lending - - - Installment Boat lending - - - Recreational vehicle lending - - - Other 7 188 191 Total 24 $ 4,336 $ 4,342 2018 Commercial Commercial and industrial 7 $ 652 $ 652 Commercial real estate 2 204 204 Mortgage 1-4 family owner occupied - jumbo 1 419 419 1-4 family owner occupied - non-jumbo 9 991 994 1-4 family non-owner occupied - - - 1-4 family - 2nd lien - - - Resort lending 1 115 114 Installment Boat lending - - - Recreational vehicle lending - - - Other 14 708 709 Total 34 $ 3,089 $ 3,092 2017 Commercial Commercial and industrial 15 $ 925 $ 925 Commercial real estate - - - Mortgage 1-4 family owner occupied - jumbo - - - 1-4 family owner occupied - non-jumbo 5 423 429 1-4 family non-owner occupied 1 33 33 1-4 family - 2nd lien - - - Resort lending 1 189 189 Installment Boat lending - - - Recreational vehicle lending - - - Other 15 551 559 Total 37 $ 2,121 $ 2,135 The troubled debt restructurings described above increased (decreased) the AFLL by $0.5 million, $(0.2) million and $0.1 million during the years ended December 31, 2019, 2018 and 2017, respectively and resulted in charge offs of zero during each of the years ended December 31, 2019, 2018 and 2017, 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 2019 (Dollars in thousands) Commercial Commercial and industrial 1 $ 19 Commercial real estate - - Mortgage 1-4 family owner occupied - jumbo - - 1-4 family owner occupied - non-jumbo 1 12 1-4 family non-owner occupied - - 1-4 family - 2nd lien - - Resort lending - - Installment Boat lending - - Recreational vehicle lending - - Other - - Total 2 $ 31 2018 Commercial Commercial and industrial - $ - Commercial real estate - - Mortgage 1-4 family owner occupied - jumbo - - 1-4 family owner occupied - non-jumbo - - 1-4 family non-owner occupied - - 1-4 family - 2nd lien - - Resort lending - - Installment Boat lending - - Recreational vehicle lending - - Other 1 13 Total 1 $ 13 2017 Commercial Commercial and industrial 6 $ 164 Commercial real estate - - Mortgage 1-4 family owner occupied - jumbo - - 1-4 family owner occupied - non-jumbo - - 1-4 family non-owner occupied - - 1-4 family - 2nd lien - - Resort lending - - Installment Boat lending - - Recreational vehicle lending - - Other 1 13 Total 7 $ 177 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, zero and $0.04 million during the years ended December 31, 2019, 2018 and 2017, respectively and resulted in charge offs of zero, zero and $0.05 million during the years ended December 31, 2019, 2018 and 2017, respectively. The terms of certain other loans were modified during the years ending December 31, 2019, 2018 and 2017 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 portfolio segment at December 31: Commercial Non-watch 1-6 Watch 7-8 Substandard Accrual 9 Non- Accrual 10-11 Total (In thousands) 2019 Commercial and industrial $ 515,955 $ 44,384 $ 3,967 $ 565 $ 564,871 Commercial real estate 580,516 23,036 535 735 604,822 Total $ 1,096,471 $ 67,420 $ 4,502 $ 1,300 $ 1,169,693 Accrued interest included in total $ 2,763 $ 205 $ 30 $ - $ 2,998 2018 Commercial and industrial $ 551,441 $ 23,910 $ 5,577 $ 1,589 $ 582,517 Commercial real estate 531,069 33,274 200 832 565,375 Total $ 1,082,510 $ 57,184 $ 5,777 $ 2,421 $ 1,147,892 Accrued interest included in total $ 3,107 $ 174 $ 130 $ - $ 3,411 For each of our mortgage and installment portfolio 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 portfolio segments at December 31: Mortgage (1) 1-4 Family Owner Occupied - Jumbo 1-4 Family Owner Occupied - Non-jumbo 1-4 Family Non-owner Occupied 1-4 Family 2nd Lien Resort Lending Total (In thousands) 2019 800 and above $ 48,486 $ 43,848 $ 24,315 $ 13,905 $ 11,076 $ 141,630 750-799 198,491 111,521 84,656 50,012 29,364 474,044 700-749 106,609 95,064 34,839 30,697 14,626 281,835 650-699 31,553 51,174 13,995 14,267 8,063 119,052 600-649 13,230 21,938 5,897 4,097 2,074 47,236 550-599 514 12,308 1,863 1,703 673 17,061 500-549 1,519 7,940 1,870 1,281 889 13,499 Under 500 641 2,208 533 511 79 3,972 Unknown 510 1,259 1,569 69 1,330 4,737 Total $ 401,553 $ 347,260 $ 169,537 $ 116,542 $ 68,174 $ 1,103,066 Accrued interest included in total $ 1,139 $ 1,662 $ 586 $ 502 $ 266 $ 4,155 2018 800 and above $ 33,337 $ 46,509 $ 19,191 $ 11,077 $ 10,898 $ 121,012 750-799 167,992 136,105 79,837 56,008 36,542 476,484 700-749 69,018 96,378 36,103 33,345 17,282 252,126 650-699 28,637 48,663 15,854 11,361 9,945 114,460 600-649 9,911 19,139 5,533 4,077 3,088 41,748 550-599 2,034 9,619 2,396 1,385 1,867 17,301 500-549 - 7,463 1,338 882 106 9,789 Under 500 647 1,181 802 382 143 3,155 Unknown 1,762 2,898 3,192 1,150 1,910 10,912 Total $ 313,338 $ 367,955 $ 164,246 $ 119,667 $ 81,781 $ 1,046,987 Accrued interest included in total $ 851 $ 1,789 $ 550 $ 544 $ 363 $ 4,097 (1) Credit scores have been updated within the last twelve months. Installment(1) Boat Lending Recreational Vehicle Lending Other Total (In thousands) 2019 800 and above $ 28,041 $ 24,470 $ 7,611 $ 60,122 750-799 118,380 88,164 37,583 244,127 700-749 41,490 31,055 27,204 99,749 650-699 11,485 7,267 22,517 41,269 600-649 2,254 1,411 4,470 8,135 550-599 946 592 1,884 3,422 500-549 377 464 1,127 1,968 Under 500 309 22 284 615 Unknown - - 1,204 1,204 Total $ 203,282 $ 153,445 $ 103,884 $ 460,611 Accrued interest included in total $ 490 $ 378 $ 326 $ 1,194 2018 800 and above $ 20,767 $ 20,197 $ 7,062 $ 48,026 750-799 100,191 74,154 34,627 208,972 700-749 35,455 24,890 27,633 87,978 650-699 10,581 4,918 12,663 28,162 600-649 1,657 992 5,019 7,668 550-599 652 453 2,255 3,360 500-549 286 225 1,264 1,775 Under 500 266 7 275 548 Unknown 39 - 9,651 9,690 Total $ 169,894 $ 125,836 $ 100,449 $ 396,179 Accrued interest included in total $ 403 $ 311 $ 316 $ 1,030 (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: 2019 2018 (In thousands) Mortgage loans serviced for : Fannie Mae $ 1,449,935 $ 1,350,703 Freddie Mac 852,123 712,740 Ginnie Mae 180,941 165,467 FHLB 69,149 78,687 Other 29,018 26,148 Total $ 2,581,166 $ 2,333,745 Custodial deposit accounts maintained in connection with mortgage loans serviced for others totaled $29.9 million and $22.0 million, at December 31, 2019 and 2018, 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: 2019 2018 2017 (In thousands) Balance at beginning of period $ 21,400 $ 15,699 $ 13,671 Change in accounting (see note #1) - - 542 Balance at beginning of period, as adjusted $ 21,400 $ 15,699 $ 14,213 Originated servicing rights capitalized 7,303 4,977 4,230 Servicing rights acquired - 3,047 - Change in fair value due to price (6,408 ) 191 (718 ) Change in fair value due to pay downs (3,124 ) (2,514 ) (2,026 ) Balance at end of year $ 19,171 $ 21,400 $ 15,699 Loans sold and serviced that have had servicing rights capitalized $ 2,580,705 $ 2,333,081 $ 1,815,668 Fair value of capitalized mortgage loan servicing rights was determined using an average coupon rate of 4.22%, average servicing fee of 0.258%, average discount rate of 10.14% and an average Public Securities Association (‘‘PSA’’) prepayment rate of 250 for December 31, 2019; and average coupon rate of 4.23%, average servicing fee of 0.258%, average discount rate of 10.15% and an average PSA prepayment rate of 182 for December 31, 2018. 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’’) (see note #26) we purchased loans for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. For these loans that meet the criteria of ASC 310-30 treatment, the carrying amount was as follows: December 31, 2019 2018 (In thousands) Commercial $ 1,394 $ 1,609 Mortgage 575 555 Installment 316 349 Total carrying amount 2,285 2,513 Allowance for loan losses - - Carrying amount, net of allowance for loan losses $ 2,285 $ 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 is included in the table below. Accretable yield of PCI loans, or income expected to be collected follows: Year ended December 31, 2019 2018 (In thousands) Balance at beginning of period $ 462 $ - New loans purchased - 568 Accretion of income (187 ) (106 ) Reclassification from (to) nonaccretable difference 365 - Displosals/other adjustments - - Balance at end of period $ 640 $ 462

OTHER REAL ESTATE

OTHER REAL ESTATE	12 Months Ended
	Dec. 31, 2019
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): 2019 2018 2017 (In thousands) Balance at beginning of year, net of valuation allowance $ 1,178 $ 1,628 $ 4,956 Loans transferred to other real estate 2,242 1,510 1,735 Sales of other real estate (1,438 ) (1,822 ) (4,737 ) Additions to valuation allowance charged to expense (267 ) (138 ) (326 ) Balance at end of year, net of valuation allowance $ 1,715 $ 1,178 $ 1,628 (1) Table excludes other repossessed assets totaling $0.15 million and $0.12 million at December 31, 2019 and 2018, 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: 2019 2018 2017 (In thousands) Balance at beginning of year $ 144 $ 123 $ 793 Additions charged to expense 267 138 326 Direct write-downs upon sale (319 ) (117 ) (996 ) Balance at end of year $ 92 $ 144 $ 123 At both December 31, 2019 and 2018, the balance of other real estate includes $1.2 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 $0.7 million and $0.3 million at December 31, 2019 and 2018, respectively. Other real estate and repossessed assets totaling $1.9 million and $1.3 million at December 31, 2019 and 2018, 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, 2019
PROPERTY AND EQUIPMENT [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT A summary of property and equipment at December 31 follows: 2019 2018 (In thousands) Land and land improvements $ 17,478 $ 16,843 Buildings 57,363 56,385 Equipment 71,194 70,039 146,035 143,267 Accumulated depreciation and amortization (107,624 ) (104,490 ) Property and equipment, net $ 38,411 $ 38,777 Depreciation expense was $5.2 million, $5.1 million and $5.3 million in 2019, 2018 and 2017, respectively.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2019
Goodwill and Other Intangibles [Abstract]
GOODWILL AND OTHER INTANGIBLES	NOTE 7 – GOODWILL AND OTHER INTANGIBLES Intangible assets, net of amortization, at December 31 follows: 2019 2018 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Amortized intangible assets - core deposits $ 11,916 $ 6,590 $ 11,916 $ 5,501 Unamortized intangible assets - goodwill $ 28,300 $ 28,300 At December 31, 2019, 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 $1.1 million, $1.0 million and $0.3 million during the years ended 2019, 2018 and 2017, respectively. A summary of estimated core deposit intangible amortization at December 31, 2019, follows: (In thousands) 2020 $ 1,020 2021 970 2022 785 2023 547 2024 516 2025 and thereafter 1,488 Total $ 5,326

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2019
DEPOSITS [Abstract]
DEPOSITS	NOTE 8 – DEPOSITS A summary of interest expense on deposits for the years ended December 31 follows: 2019 2018 2017 (In thousands) Savings and interest-bearing checking $ 5,371 $ 4,146 $ 1,530 Reciprocal 6,024 1,292 342 Time 7,148 5,343 4,288 Brokered time 4,882 3,697 615 Total $ 23,425 $ 14,478 $ 6,775 Aggregate time deposits in denominations of $0.25 million or more amounted to $71.5 million and $74.0 million at December 31, 2019 and 2018, respectively. A summary of the maturity of time deposits at December 31, 2019, follows: (In thousands) 2020 $ 501,609 2021 73,398 2022 13,929 2023 15,136 2024 5,020 2025 and thereafter 445 Total $ 609,537 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: 2019 2018 (In thousands) Demand $ 383,953 $ 114,503 Money market 4,416 8,577 Time 42,658 58,992 Total $ 431,027 $ 182,072

OTHER BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2019
OTHER BORROWINGS [Abstract]
OTHER BORROWINGS	NOTE 9 – OTHER BORROWINGS A summary of other borrowings at December 31 follows: 2019 2018 (In thousands) Advances from the FHLB $ 63,640 $ 25,696 Federal funds purchased 25,000 - Other 6 4 Total $ 88,646 $ 25,700 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, 2019. Unused borrowing capacity with the FHLB (subject to the FHLB’s credit requirements and policies) was $836.5 million at December 31, 2019. Interest expense on advances amounted to $0.7 million, $1.0 million and $0.9 million for the years ended December 31, 2019, 2018 and 2017, respectively. No FHLB advances were terminated during 2019, 2018 or 2017. 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 assets or 4.5% of our outstanding advances. At December 31, 2019, we were in compliance with the FHLB stock ownership requirements. The maturity dates, weighted average interest rates and contractually required repayments of FHLB advances at December 31 follow: 2019 2018 Amount Rate Amount Rate (Dollars in thousands) Fixed-rate advances 2019 $ 10,000 1.60 % 2020 $ 28,645 2.19 % 10,762 3.18 2022 4,995 1.69 4,934 1.69 2025 and thereafter 30,000 0.74 Total advances $ 63,640 1.47 % $ 25,696 2.28 % Borrowings with the FRB at December 31, 2019 and 2018 were zero. Average borrowings with the FRB during the years ended December 31, 2019, 2018 and 2017 totaled $0.305 million, $0.003 million and $0.047 million. We had unused borrowing capacity with the FRB (subject to the FRB’s credit requirements and policies) of $348.6 million at December 31, 2019. Collateral for FRB borrowings are certain commercial and installment loans. Interest expense on federal funds purchased totaled $0.1 million for each of the years ended December 31, 2019, 2018 and 2017. Assets, consisting of FHLB stock and loans, pledged to secure other borrowings and unused borrowing capacity totaled $1.9 billion at December 31, 2019.

SUBORDINATED DEBENTURES

SUBORDINATED DEBENTURES	12 Months Ended
	Dec. 31, 2019
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 at both December 31, 2019 and 2018, 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: 2019 Subordinated Debentures Trust Preferred Securities Issued Common Stock Issued Entity Name Issue Date (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 (1,268 ) (1,268 ) - $ 39,456 $ 38,232 $ 1,224 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 Other key terms for the subordinated debentures and trust preferred securities that were outstanding at December 31, 2019 and 2018 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, 2019 and 2018. 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, 2019
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: 2019 2018 (In thousands) Financial instruments whose risk is represented by contract amounts Commitments to extend credit $ 582,457 $ 505,421 Standby letters of credit 7,207 4,998 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 on-demand with no stated maturity date and have variable rates that range from 3.75% to 10.75%. We are also involved in various 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 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, however, 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. 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 $0.23 million, $0.01 million and $0.17 million for the years ended December 31, 2019, 2018 and 2017, respectively. The reserve for loss reimbursements on sold mortgage loans totaled $0.9 million and $0.8 million at December 31, 2019 and 2018, 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. We own 12,566 shares of VISA Class B common stock. At the present time, these shares can only be sold to other Class B shareholders. As a result, there has generally been limited transfer activity in private transactions between buyers and sellers. Given the limited activity that we have become aware of and the continuing uncertainty regarding the likelihood, ultimate timing and eventual exchange rate for Class B shares into Class A shares, we continue to carry these shares at zero, representing cost basis less impairment. However, given the current conversion ratio of 1.6228 to Class A shares and the closing price of VISA Class A shares on February 27, 2020 of $180.01 per share, our 12,566 Class B shares would have a current “value” of approximately $3.7 million. We continue to monitor Class B trading activity and the status of the resolution of certain litigation matters at VISA that would trigger the conversion of Class B common shares into Class A common shares that would have no trading restrictions.

SHAREHOLDERS' EQUITY AND INCOME

SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE	12 Months Ended
	Dec. 31, 2019
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, 2019, 2018 and 2017, 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, in June, 2019 our Board of Directors authorized a 300,000 share expansion of the 2019 repurchase plan. During 2019, 2018 and 2017 repurchases were made through open market and negotiated transactions and totaled 1,204,688, 587,969 and zero shares of common stock, respectively for an aggregate purchase price of $26.3 million, $12.7 million and zero, respectively. A reconciliation of basic and diluted net income per common share for the years ended December 31 follows: 2019 2018 2017 (In thousands, except per share amounts) Net income $ 46,435 $ 39,839 $ 20,475 Weighted average shares outstanding (1) 22,894 23,412 21,327 Stock units for deferred compensation plan for non-employee directors 132 128 121 Effect of stock options 115 176 142 Performance share units 42 53 60 Weighted average shares outstanding for calculation of diluted earnings per share 23,183 23,769 21,650 Net income per common share Basic (1) $ 2.03 $ 1.70 $ 0.96 Diluted $ 2.00 $ 1.68 $ 0.95 (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 2019, 2018 and 2017, respectively.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2019
INCOME TAX [Abstract]
INCOME TAX	NOTE 13 – INCOME TAX The composition of income tax expense for the years ended December 31 follows: 2019 2018 2017 (In thousands) Current expense $ 10,237 $ - $ 1,927 Deferred expense 1,088 9,294 10,071 Change in statutory rate - - 5,965 Income tax expense $ 11,325 $ 9,294 $ 17,963 The deferred income tax expense of $1.1 million in 2019 can be primarily attributed to the utilization of our alternative minimum tax credit carryforward while the deferred income tax expense of $9.3 million during 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. 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 2019 and 2018 and 35% for 2017 to the income before income tax for the years ended December 31 follows: 2019 2018 2017 (In thousands) Statutory rate applied to income before income tax $ 12,130 $ 10,318 $ 13,453 Tax-exempt income (375 ) (383 ) (777 ) Bank owned life insurance (233 ) (229 ) (372 ) Share-based compensation (204 ) (367 ) (287 ) Unrecognized tax benefit (134 ) (162 ) (123 ) Non-deductible meals, entertainment and memberships 86 85 64 Change in statutory rate - - 5,965 Other, net 55 32 40 Income tax expense $ 11,325 $ 9,294 $ 17,963 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: 2019 2018 (In thousands) Deferred tax assets Allowance for loan losses $ 5,355 $ 5,052 Lease liabilities 1,744 - Property and equipment 1,528 1,569 Share-based compensation 808 900 Unrealized loss on derivative financial instruments 459 33 Reserve for unfunded lending commitments 324 272 Deferred compensation 285 253 Loss reimbursement on sold loans reserve 185 165 Non accrual loan interest income 173 179 Other than temporary impairment charge on securities available for sale 147 187 Vehicle service contract counterparty contingency reserve 38 70 Alternative minimum tax credit carry forward - 1,686 Unrealized loss on securities available for sale - 1,113 Unrealized loss on equity securities - 295 Purchase premiums, net - 71 Other - 161 Gross deferred tax assets 11,046 12,006 Deferred tax liabilities Capitalized mortgage loan servicing rights 4,026 4,494 Deferred loan fees 1,852 1,706 Lease right of use asset 1,739 - Unrealized gain on securities available for sale 994 - Purchase premiums, net 293 - Federal Home Loan Bank stock 27 27 Other 43 - Gross deferred tax liabilities 8,974 6,227 Deferred tax assets, net $ 2,072 $ 5,779 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, 2019 and 2018, that the realization of substantially all of our deferred tax assets continues to be more likely than not. Changes in unrecognized tax benefits for the years ended December 31 follow: 2019 2018 2017 (In thousands) Balance at beginning of year $ 588 $ 724 $ 840 Additions based on tax positions related to the current year 20 26 7 Reductions due to the statute of limitations (170 ) (162 ) (123 ) Reductions due to settlements - - - Balance at end of year $ 438 $ 588 $ 724 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, 2019, 2018 and 2017. No amounts were accrued for interest and penalties at December 31, 2019, 2018 and 2017. At December 31, 2019, U.S. Federal tax years 2016 through the present remain open to examination.

SHARE BASED COMPENSATION AND BE

SHARE BASED COMPENSATION AND BENEFIT PLANS	12 Months Ended
	Dec. 31, 2019
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, 2019. 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, 2019. 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 2019, 2018 and 2017 pursuant to our long-term incentive plan, we granted 0.06 million, 0.05 million and 0.05 million shares, respectively of restricted stock and 0.02 million, 0.02 million and 0.02 million performance stock units (‘‘PSUs’’), respectively to certain officers. Except for 0.010 million shares and 0.002 million shares of restricted stock issued in 2019 and 2018, respectively that vest ratably over three years, all shares of restricted stock and PSUs cliff vest after a period of three 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. We have not issued stock options since 2013, other than in connection with the Merger (see note #26). 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 on a current basis are issued each quarter and vest immediately. Shares issued on a deferred basis are credited at the rate of 90% of the current value and vest immediately. We issued 0.01 million shares to directors during each of the years ending 2019, 2018 and 2017 and expensed their value during those same periods. Total compensation expense recognized for grants pursuant to our long-term incentive plan was $1.6 million, $1.5 million and $1.6 million in 2019, 2018 and 2017, respectively. The corresponding tax benefit relating to this expense was $0.3 million, $0.3 million and $0.6 million in 2019, 2018 and 2017, respectively. Total expense recognized for non-employee director share based payments was $0.3 million, $0.2 million and $0.2 million in 2019, 2018 and 2017, respectively. The corresponding tax benefit relating to this expense was $0.05 million, $0.04 million and $0.06 million in 2019, 2018 and 2017, respectively. At December 31, 2019, the total expected compensation cost related to non-vested restricted stock and PSUs not yet recognized was $2.1 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, 2019 211,421 $ 6.48 Granted - Exercised (71,799 ) 9.84 Forfeited - Expired (1,116 ) 22.35 Outstanding at December 31, 2019 138,506 $ 4.62 3.01 $ 2,498 Vested and expected to vest at December 31, 2019 138,506 $ 4.62 3.01 $ 2,498 Exercisable at December 31, 2019 138,506 $ 4.62 3.01 $ 2,498 A summary of outstanding non-vested stock and related transactions follows: Number of Shares Weighted- Average Grant Date Fair Value Outstanding at January 1, 2019 258,419 $ 19.00 Granted 86,283 22.87 Vested (85,978 ) 14.57 Forfeited (12,998 ) 22.85 Outstanding at December 31, 2019 245,726 $ 21.72 Certain information regarding options exercised during the periods ending December 31 follows: 2019 2018 2017 (In thousands) Intrinsic value $ 897 $ 2,333 $ 623 Cash proceeds received $ 706 $ 1,420 $ 142 Tax benefit realized $ 188 $ 490 $ 218 We maintain 401(k) and employee stock ownership plans covering substantially all of our full-time employees. During 2019, 2018 and 2017, we matched 50% of employee contributions to the 401(k) plan up to a maximum of 8%, 8% 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 2019, 2018 and 2017. Amounts expensed for these retirement plans were $2.6 million, $2.3 million and $1.6 million in 2019, 2018 and 2017, respectively. Our employees participate in various performance-based compensation plans. Amounts expensed for all incentive plans totaled $9.5 million, $9.8 million and $8.0 million in 2019, 2018 and 2017, respectively. We also provide certain health care and life insurance programs to substantially all full-time employees. Amounts expensed for these programs totaled $5.7 million, $5.2 million and $4.0 million in 2019, 2018 and 2017 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, 2019
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: 2019 2018 2017 (In thousands) Investment and insurance commissions $ 1,658 $ 1,971 $ 1,968 ATM fees 1,403 1,457 1,446 Bank owned life insurance 1,111 970 1,061 Other 5,110 4,362 3,693 Total other non-interest income $ 9,282 $ 8,760 $ 8,168

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2019
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: 2019 Notional Amount Average Maturity (years) Fair Value (Dollars in thousands) Fair value hedge designation - Pay-fixed interest rate swap agreements $ 7,117 9.4 $ (242 ) Cash flow hedge designation Pay-fixed interest rate swap agreements $ 25,000 1.6 $ (174 ) Interest rate cap agreements 150,000 2.6 214 Total $ 175,000 2.5 $ 40 No hedge designation Rate-lock mortgage loan commitments $ 49,268 0.1 $ 1,412 Mandatory commitments to sell mortgage loans 95,363 0.1 (150 ) Pay-fixed interest rate swap agreements - commercial 153,946 5.5 (3,641 ) Pay-variable interest rate swap agreements - commercial 153,946 5.5 3,641 Purchased options 2,908 1.5 141 Written options 2,848 1.5 (139 ) Total $ 458,279 3.7 $ 1,264 2018 Notional Amount Average Maturity (years) Fair Value (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 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 $2.2 million and $2.7 million at December 31, 2019 and 2018, respectively. It is anticipated that $0.05 million, net of tax, of unrealized losses on Cash Flow Hedges at December 31, 2019, will be reclassified into earnings over the next twelve months. The maximum term of any Cash Flow Hedge at December 31, 2019 is 3.8 years. Beginning in the second quarter of 2019 we entered into a pay-fixed interest rate swap to protect a portion of the fair value of a certain fixed rate commercial loan commitment (“Fair Value Hedge”). As a result, changes in the fair value of the pay-fixed interest rate swap is expected to offset changes in the fair value of the fixed rate commercial loan commitment due to fluctuations in interest rates. We record the fair value of Fair Value Hedges in accrued income and other assets and accrued expenses and other liabilities on our Consolidated Statements of Financial Condition. The hedged item (fixed rate commercial loan commitment) is also recorded at fair value which offsets the adjustment to the Fair Value Hedge. On an ongoing basis, we adjust our Consolidated Statements of Financial Condition to reflect the then current fair value of both the Fair Value Hedge and the hedged item. The related gains or losses are reported in non-interest income – other in our Consolidated Statements of Operations. 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. The following tables illustrate the impact tha the derivative financial instruments discussed above have on individual line items in the Consolidated Statements of Financial Condition for the periods presented: Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives December 31, December 31, 2019 2018 2019 2018 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 $ - Other assets $ 280 Other liabilities $ 416 Other liabilities $ - Interest rate cap agreements Other assets 214 Other assets 2,245 Other liabilities - Other liabilities - 214 2,525 416 - Derivatives not designated as hedging instruments Rate-lock mortgage loan commitments Other assets 1,412 Other assets 687 Other liabilities $ - Other liabilities - Mandatory commitments to sell mortgage loans Other assets - Other assets - Other liabilities 150 Other liabilities 383 Pay-fixed interest rate swap agreements - commercial Other assets 28 Other assets 1,116 Other liabilities 3,669 Other liabilities 711 Pay-variable interest rate swap agreements - commercial Other assets 3,669 Other assets 711 Other liabilities 28 Other liabilities 1,116 Purchased options Other assets 141 Other assets 116 Other liabilities - Other liabilities - Written options Other assets - Other assets - Other liabilities 139 Other liabilities 116 5,250 2,630 3,986 2,326 Total derivatives $ 5,464 $ 5,155 $ 4,402 $ 2,326 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 Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Location of Gain (Loss) Recognized Gain (Loss) Recognized in Income(1) 2019 2018 2017 2019 2018 2017 in Income (1) 2019 2018 2017 (In thousands) Fair Value Hedges Pay-fixed interest rate swapagreements Non-interest income-other $ (242 ) $ - $ - Cash Flow Hedges Interest rate cap agreements $ (1,211 ) $ (340 ) $ 108 Interest expense $ 363 $ 206 $ - Interest expense $ - $ - $ - Pay-fixed interest rate swapagreements (392 ) 78 216 Interest expense 62 31 (18 ) Interest expense - (12 ) (12 ) Total $ (1,603 ) $ (262 ) $ 324 $ 425 $ 237 $ (18 ) $ - $ (12 ) $ (12 ) No hedge designation Rate-lock mortgage loan commitments Net gains on mortgage loans $ 725 $ 157 $ (116 ) Mandatory commitments to sell mortgage loans Net gains on mortgage loans 233 (420 ) (593 ) Pay-fixed interest rate swap agreements - commercial Interest income (4,046 ) 113 43 Pay-variable interest rate swap agreements -commercial Interest income 4,046 (113 ) (43 ) Purchased options Interest expense 25 (206 ) 84 Written options Interest expense (23 ) 206 (84 ) Total $ 960 $ (263 ) $ (709 ) (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, 2019
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 2019 and 2018. A summary of loans to our directors and executive officers (which includes loans to entities in which the individual owns a 10% or more voting interest) for the years ended December 31 follows: 2019 2018 (In thousands) Balance at beginning of year $ 14,205 $ 2,621 New loans and advances 713 13,572 Repayments (1,841 ) (1,988 ) Balance at end of year $ 13,077 $ 14,205 Deposits held by us for directors and executive officers totaled $2.0 million and $1.5 million at December 31, 2019 and 2018, respectively.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2019
LEASES [Abstract]
LEASES	NOTE 18 – LEASES We have entered into leases in the normal course of business primarily for office facilities, some of which include renewal options and escalation clauses. Certain leases also include both lease components (fixed payments including rent, taxes and insurance costs) and non-lease components (common area or other maintenance costs) which are accounted for as a single lease component as we have elected the practical expedient to group lease and non-lease components together for all leases. We have also elected not to recognize leases with original lease terms of 12 months or less (short-term leases) on our Consolidated Statements of Financial Condition Leases are classified as operating or finance leases at the lease commencement date (we did not have any finance leases as of December 31, 2019). Lease expense for operating leases and short-term leases is recognized on a straight-line basis over the lease term. The ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the estimated present value of the lease payment over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments. The cost components of our operating leases follows: 2019 (In thousands) Operating lease cost $ 2,217 Variable lease cost 142 Short-term lease cost 19 Total $ 2,378 Variable lease costs consist primarily of taxes, insurance, and common area or other maintenance costs for our leased facilities. Supplemental balance sheet information related to our operating leases follows: 2019 (In thousands) Lease right of use asset (1) $ 8,282 Lease liabilities (2) $ 8,304 Weighted average remaining lease term (years) 7.47 Weighted average discount rate 2.8 % (1) Included in Accrued income and other assets in our Consolidated Statements of Financial Condition. (2) Included in Accrued expenses and other liabilities in our Consolidated Statements of Financial Condition. Maturity analysis of our lease liabilities at December 31, 2019 based on required contractual payments follows: (In thousands) 2020 $ 1,681 2021 1,418 2022 1,322 2023 1,186 2024 802 2025 and thereafter 2,792 Total lease payments 9,201 Less imputed interest (897 ) Total $ 8,304

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2019
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, 2019, include $1.010 billion of loans secured by residential real estate and $249.7 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, 2019: Lessors of Nonresidential Real Estate ($379.9 million); Lessors of Residential Real Estate ($142.0 million); Construction ($97.3 million); Accommodation and Food Services ($76.6 million); Manufacturing ($74.6 million) and Health Care and Social Assistance ($58.9 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, 2019
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, 2019, the Bank had positive undivided profits of $44.7 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. In addition, capital adequacy rules include a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets that applies to all supervised financial institutions. To avoid limits on capital distributions and certain discretionary bonus payments we must meet the minimum ratio for adequately capitalized institutions plus the buffer. 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, 2019 and 2018, 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. Our actual capital amounts and ratios at December 31 follow(1): Actual Minimum for Adequately Capitalized Institutions Minimum for Well-Capitalized Institutions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) 2019 Total capital to risk-weighted assets Consolidated $ 380,454 13.74 % $ 221,562 8.00 % NA NA Independent Bank 358,914 12.96 221,482 8.00 $ 276,852 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 352,764 12.74 % $ 166,171 6.00 % NA NA Independent Bank 331,224 11.96 166,111 6.00 $ 221,482 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 314,532 11.36 % $ 124,628 4.50 % NA NA Independent Bank 331,224 11.96 124,583 4.50 $ 179,954 6.50 % Tier 1 capital to average assets Consolidated $ 352,764 10.11 % $ 139,632 4.00 % NA NA Independent Bank 331,224 9.49 139,615 4.00 $ 174,519 5.00 % 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 % (1) These ratios do not reflect a capital conservation buffer of 2.50% and 1.875% at December 31, 2019 and 2018, respectively. NA - Not applicable The components of our regulatory capital are as follows: Consolidated Independent Bank December 31, December 31, 2019 2018 2019 2018 (In thousands) Total shareholders' equity $ 350,169 $ 338,994 $ 366,861 $ 341,496 Add (deduct) Accumulated other comprehensive loss for regulatory purposes (2,011 ) 4,311 (2,011 ) 4,311 Goodwill and other intangibles (33,626 ) (34,715 ) (33,626 ) (34,715 ) Disallowed deferred tax assets - (1,335 ) - (49 ) Common equity tier 1 capital 314,532 307,255 331,224 311,043 Qualifying trust preferred securities 38,232 38,164 - - Disallowed deferred tax assets - - - - Tier 1 capital 352,764 345,419 331,224 311,043 Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets 27,690 26,184 27,690 26,184 Total risk-based capital $ 380,454 $ 371,603 $ 358,914 $ 337,227

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	12 Months Ended
	Dec. 31, 2019
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 : obligations of states and political subdivisions 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 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, 2019: Measured at Fair Value on a Recurring Basis Assets Securities available for sale U.S. agency $ 14,661 $ - $ 14,661 $ - U.S. agency residential mortgage-backed 227,762 - 227,762 - U.S. agency commercial mortgage-backed 10,756 - 10,756 - Private label mortgage-backed 39,693 - 39,693 - Other asset backed 93,886 - 93,886 - Obligations of states and political subdivisions 96,102 - 96,102 - Corporate 33,195 - 33,195 - Trust preferred 1,843 - 1,843 - Foreign government 502 - 502 - Loans held for sale, carried at fair value 69,800 - 69,800 - Capitalized mortgage loan servicing rights 19,171 - - 19,171 Derivatives (1) 5,464 - 5,464 - Liabilities Derivatives (2) 4,402 - 4,402 - Measured at Fair Value on a Non-recurring Basis: Assets Impaired loans (3) Commercial Commercial and industrial 655 - - 655 Commercial real estate 316 - - 316 Mortgage 1-4 family owner occupied - jumbo 987 - - 987 1-4 family owner occupied - non-jumbo 470 - - 470 1-4 family non-owner occupied 281 - - 281 1-4 family - 2nd lien 294 - - 294 Resort lending 245 - - 245 Installment Boat lending 67 - - 67 Recreational vehicle lending 2 - - 2 Other 121 - - 121 Other real estate (4) Mortgage - 1-4 family owner occupied - non-jumbo 31 - - 31 Installment - other 28 - - 28 (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (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, 2018: Measured at Fair Value on a Recurring Basis Assets Equity securities at fair value Securities available for sale $ 393 $ 393 $ - $ - 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 Commercial and industrial 2,243 - - 2,243 Commercial real estate 323 - - 323 Mortgage 1-4 family owner occupied - non-jumbo 316 - - 316 1-4 family non-owner occupied 17 - - 17 Resort lending 572 - - 572 Other real estate (4) Mortgage 1-4 family owner occupied - non-jumbo 95 - - 95 1-4 family - 2nd lien 59 - - 59 (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (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, 2019 and 2018. 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 Total Change in Fair Values Included in Current Securities Mortgage Loans Loan Servicing, net Period Earnings (In thousands) 2019 Equity securities at fair value $ 167 $ - $ - $ 167 Loans held for sale - 637 - 637 Capitalized mortgage loan servicing rights - - (9,532 ) (9,532 ) 2018 Trading securities $ (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 ) 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, 2019, 2018 and 2017 relating to assets measured at fair value on a non-recurring basis: • Loans which are measured for impairment using the fair value of collateral for collateral dependent loans had a carrying amount of $3.4 million, which is net of a valuation allowance of $1.5 million at December 31, 2019, and had a carrying amount of $3.5 million, which is net of a valuation allowance of $1.5 million at December 31, 2018. An additional provision for loan losses relating to these impaired loans of $1.3 million, $1.3 million and $0.5 million was included in our results of operations for the years ending December 31, 2019, 2018 and 2017, respectively. • Other real estate, which is measured using the fair value of the property, had a carrying amount of $0.06 million which is net of a valuation allowance of $0.09 million at December 31, 2019, and a carrying amount of $0.15 million which is net of a valuation allowance of $0.14 million, at December 31, 2018. An additional charge relating to other real estate measured at fair value of $0.03 million, $0.09 million and $0.08 million was included in our results of operations during the years ended December 31, 2019, 2018 and 2017, 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 2019 2018 2017 (In thousands) Beginning balance $ 21,400 $ 15,699 $ - Change in accounting - - 14,213 Beginning balance, as adjusted 21,400 15,699 14,213 Total losses realized and unrealized: Included in results of operations (9,532 ) (2,323 ) (2,744 ) Included in other comprehensive income (loss) - - - Purchases, issuances, settlements, maturities and calls 7,303 8,024 4,230 Transfers in and/or out of Level 3 - - - Ending balance $ 19,171 $ 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 $ (9,532 ) $ (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 as discussed above. The significant unobservable inputs used in the fair value measurement of the capitalized mortgage loan servicing rights are discount rate, cost to service, ancillary income, float rate and prepayment rate. Significant changes in all five of these assumptions in isolation would result in significant changes to the value of our capitalized mortgage loan servicing rights. Quantitative information about our Level 3 fair value measurements measured on a recurring basis follows: Asset Fair Value Valuation Technique Unobservable Inputs Range Weighted Average (In thousands) 2019 Capitalized mortgage loan servicing rights $ 19,171 Present value of net Discount rate 10.00% to 13.00 % 10.14 % servicing revenue Cost to service $ 66 to $316 $ 81 Ancillary income 20 to 37 22 Float rate 1.73 % 1.73 % Prepayment rate 7.01% to 69.34 % 14.96 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 % Prepayment rate 6.68% to 78.78 % 10.54 Quantitative information about Level 3 fair value measurements measured on a non-recurring basis follows: Asset Fair Value Valuation Technique Unobservable Inputs Range Weighted Average (In thousands) 2019 Impaired loans Commercial $ 971 Sales comparison Adjustment for differences approach between comparable sales (48.0)% to 19.2 % (5.6 )% Mortgage and Installment(1) 2,467 Sales comparison Adjustment for differences approach between comparable sales (25.2) to 49.2 11.5 Other real estate Mortgage and Installment 59 Sales comparison Adjustment for differences approach between comparable sales (11.6) to 5.0 (5.1 ) 2018 Impaired loans Commercial(2) $ 2,566 Sales comparison Adjustment for differences approach between comparable sales (32.5)% to 60.0 % (1.9 )% Mortgage 905 Sales comparison Adjustment for differences approach between comparable sales (40.1) to 25.6 0.7 Other real estate Mortgage 154 Sales comparison Adjustment for differences approach between comparable sales 0.0 to 34.1 11.2 (1) In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2019 certain impaired collateral dependent installment loans totaling approximately $0.14 million are secured by collateral other than real estate. For the majority of these loans, we apply internal discount rates to industry valuation guides. (2) 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 at December 31, 2018. 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 2019 $ 69,800 $ 1,894 $ 67,906 2018 44,753 1,257 43,496 2017 39,436 844 38,592

FAIR VALUES OF FINANCIAL INSTRU

FAIR VALUES OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2019
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. 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. The estimated recorded book balances and fair values at December 31 follow: Recorded Book Balance Fair Value Fair Value Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) 2019 Assets Cash and due from banks $ 53,295 $ 53,295 $ 53,295 $ - $ - Interest bearing deposits 12,009 12,009 12,009 - - Interest bearing deposits - time 350 350 - 350 - Securities available for sale 518,400 518,400 - 518,400 - Federal Home Loan Bank and Federal Reserve Bank Stock 18,359 NA NA NA NA Net loans and loans held for sale 2,768,675 2,768,817 - 69,800 2,699,017 Accrued interest receivable 10,108 10,108 8 1,752 8,348 Derivative financial instruments 5,464 5,464 - 5,464 - Liabilities Deposits with no stated maturity (1) $ 2,427,190 $ 2,427,190 $ 2,427,190 $ - $ - Deposits with stated maturity (1) 609,537 610,235 - 610,235 - Other borrowings 88,646 88,680 - 88,680 - Subordinated debentures 39,456 33,149 - 33,149 - Accrued interest payable 1,296 1,296 97 1,199 - Derivative financial instruments 4,402 4,402 - 4,402 - 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 - NA – Not applicable (1) Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $388.369 million and $ million and $58.992 million at December 31, 2019 and 2018, 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, 2019
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 Gains (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 2019 Balances at beginning of period $ (4,185 ) $ (5,798 ) $ (125 ) $ - $ (10,108 ) Other comprehensive income (loss) before reclassifications 8,035 - (1,266 ) - 6,769 Amounts reclassified from AOCL (111 ) - (336 ) - (447 ) Net current period other comprehensive income (loss) 7,924 - (1,602 ) - 6,322 Balances at end of period $ 3,739 $ (5,798 ) $ (1,727 ) $ - $ (3,786 ) 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 ) (1) Amounts reclassified to accumulated deficit due to adoption of ASU 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220), Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” during the fourth quarter of 2017. 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) 2019 Unrealized gains (losses) on securities available for sale $ 140 Net gains on securities - Net impairment loss recognized in earnings 140 Total reclassifications before tax 29 Income tax expense $ 111 Reclassifications, net of tax Unrealized gains (losses) on cash flow hedges $ (425 ) Interest expense (89 ) Income tax expense $ (336 ) Reclassification, net of tax $ 447 Total reclassifications for the period, net of tax 2018 Unrealized gains (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 gains (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

INDEPENDENT BANK CORPORATION (P

INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 (In thousands) ASSETS Cash and due from banks $ 10,505 $ 7,624 Interest bearing deposits - time 10,000 25,000 Investment in subsidiaries 369,861 343,872 Accrued income and other assets 463 2,857 Total Assets $ 390,829 $ 379,353 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debentures $ 39,456 $ 39,388 Accrued expenses and other liabilities 575 530 Shareholders’ equity 350,798 339,435 Total Liabilities and Shareholders’ Equity $ 390,829 $ 379,353 CONDENSED STATEMENTS OF OPERATIONS Year Ended December 31, 2019 2018 2017 (In thousands) OPERATING INCOME Dividends from subsidiary $ 29,000 $ 33,500 $ 16,000 Interest income 230 160 29 Other income 61 56 41 Total Operating Income 29,291 33,716 16,070 OPERATING EXPENSES Interest expense 2,104 1,924 1,347 Administrative and other expenses 655 748 714 Total Operating Expenses 2,759 2,672 2,061 Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries 26,532 31,044 14,009 Income tax expense (benefit) (423 ) (515 ) 1,587 Income Before Equity in Undistributed Net Income of Subsidiaries 26,955 31,559 12,422 Equity in undistributed net income of subsidiaries 19,480 8,280 8,053 Net Income $ 46,435 $ 39,839 $ 20,475 CONDENSED STATEMENTS OF CASH FLOWS Year Ended December 31, 2019 2018 2017 (In thousands) Net Income $ 46,435 $ 39,839 $ 20,475 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES Deferred income tax expense 1,503 6,620 2,146 Share based compensation 65 53 45 Accretion of discount on subordinated debentures 68 51 - (Increase) decrease in accrued income and other assets 891 (1,307 ) (32 ) Increase in accrued expenses and other liabilities 45 21 121 Equity in undistributed net income of subsidiaries (19,480 ) (8,280 ) (8,053 ) Total Adjustments (16,908 ) (2,842 ) (5,773 ) Net Cash From Operating Activities 29,527 36,997 14,702 CASH FLOW FROM (USED IN) INVESTING ACTIVITIES Purchases of interest bearing deposits - time (20,000 ) (30,000 ) (10,000 ) Maturity of interest bearing deposits - time 35,000 10,000 10,000 Acquisition of business, less cash received - 431 - Net Cash From (Used In) Investing Activities 15,000 (19,569 ) - CASH FLOW USED IN FINANCING ACTIVITIES Dividends paid (16,554 ) (14,055 ) (8,960 ) Proceeds from issuance of common stock 2,074 1,945 1,776 Share based compensation withholding obligation (882 ) (1,467 ) (579 ) Repurchase of common stock (26,284 ) (12,681 ) - Net Cash Used in Financing Activities (41,646 ) (26,258 ) (7,763 ) Net Increase (Decrease) in Cash and Cash Equivalents 2,881 (8,830 ) 6,939 Cash and Cash Equivalents at Beginning of Year 7,624 16,454 9,515 Cash and Cash Equivalents at End of Year $ 10,505 $ 7,624 $ 16,454

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 2019
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. 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 this topic. These sources of revenue that are excluded from the scope of this topic include interest income, net gains on mortgage loans, net gains on securities, mortgage loan servicing, net and bank owned life insurance and were approximately 84.9% and 82.9% of total revenues at December 31, 2019 and 2018, 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, 2019. Service charges on deposit accounts and other deposit related income : Revenues are earned on depository accounts for commercial and retail customers and include fees for transaction-based, account maintenance and overdraft services. Transaction-based fees, which includes services such as ATM use fees, stop payment charges and ACH fees are recognized at the time the transaction is executed as that is the time we fulfill our customer’s request. Account maintenance fees, which includes monthly maintenance services are earned over the course of a month representing the period over which the performance obligation is satisfied. Our obligation for overdraft services is satisfied at the time of the overdraft. Interchange income: Investment and insurance commissions: Net gains on other real estate and repossessed assets Disaggregation of our revenue sources by attribute for the years ended December 31 follow: 2019 Service Charges on Deposit Accounts Other Deposit Related Income Interchange Income Investment and Insurance Commissions Total (In thousands) Retail Overdraft fees $ 7,590 $ - $ - $ - $ 7,590 Account service charges 2,103 - - - 2,103 ATM fees - 1,368 - - 1,368 Other - 965 - - 965 Business Overdraft fees 1,515 - - - 1,515 ATM fees - 35 - - 35 Other - 422 - - 422 Interchange income - - 10,297 - 10,297 Asset management revenue - - - 1,123 1,123 Transaction based revenue - - - 535 535 Total $ 11,208 $ 2,790 $ 10,297 $ 1,658 $ 25,953 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,790 Investment and insurance commissions 1,658 Bank owned life insurance 1,111 Other 3,723 Total $ 9,282 2018 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 2,406 - - - 2,406 ATM fees - 1,423 - - 1,423 Other - 941 - - 941 Business Overdraft fees 1,567 - - - 1,567 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, 2019
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 zero, $3.5 million and $0.3 million of costs incurred during the years ended December 31, 2019, 2018 and 2017, respectively related to the Merger. 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 final as the one-year measurement period for finalizing acquisition-date fair values has expired. During this measurement period we had one adjustment to our acquisition date fair values. During 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. 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 on the date of acquisition.

MEPCO SALE

MEPCO SALE	12 Months Ended
	Dec. 31, 2019
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, 2019
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. 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 of capitalized mortgage loan servicing rights, totaled $6.2 million, $5.5 million and $4.4 million for the years ended December 31, 2019, 2018 and 2017, respectively. Late fees and ancillary fees related to loan servicing are not material.
TRANSFERS OF FINANCIAL ASSETS	TRANSFERS OF FINANCIAL ASSETS
SECURITIES	SECURITIES 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) commercial and industrial and (ii) commercial real estate. Classes within the mortgage loan segment include (i) 1-4 family owner occupied - jumbo, (ii) 1-4 family owner occupied - non-jumbo, (iii) 1-4 family non-owner occupied (iv) 1-4 family - 2nd lien and (v) resort lending. Classes within the installment loan segment include (i) boat lending, (ii) recreational vehicle lending, and (iii) 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. During the first quarter of 2019, we deployed a third-party software solution (we previously used spreadsheet software) to assist in the determination of our AFLL. This new third-party software also has assisted us in moving to the expected loss framework that was required to be implemented on January 1, 2020. Although the use of this new third-party software did not have any material impact on our overall AFLL, it did result in some classification shifts from the AFLL related to subjective factors into the AFLL related to historical losses as the new software model allowed us to capture longer historical look-back periods (previously this was being captured in the subjective portion of the AFLL). 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 a new loan with similar credit risk characteristics, and other terms no less favorable to us than those we would offer for a similar new loan.
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 in the Consolidated Statements of Operations. 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
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 . 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. 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 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 — 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 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: • Replaces the existing incurred loss impairment guidance and establishes a single allowance framework for financial assets carried at amortized cost, which will reflect our estimate of credit losses over the full remaining expected life of the financial assets and will consider expected future changes in macroeconomic conditions. • Eliminates existing guidance for purchase credit impaired (“PCI”) loans, and requires recognition of the nonaccretable difference as an increase to the allowance for expected credit losses on financial assets purchased with more than insignificant credit deterioration since origination, which will be offset by an increase in the recorded investment of the related loans. • Requires inclusion of expected recoveries, limited to the cumulative amount of prior write-offs, when estimating the allowance for credit losses for in scope financial assets (including collateral dependent assets). • Amends existing impairment guidance for securities available for sale to incorporate an allowance, which will allow for reversals of credit impairments in the event that the credit of an issuer improves. Credit losses on securities available for sale are limited to the amount of the decline in fair value regardless of what the credit loss model would show for impairment. • Generally requires a cumulative-effect adjustment to retained earnings as of the beginning of the reporting period of adoption. We began evaluating this ASU in 2016 and established a company-wide, cross-discipline governance structure, which provides implementation oversight. We continued to test and refine our current expected credit loss models that satisfied the requirements of this ASU. Oversight and testing, as well as efforts to meet expanded disclosure requirements, extended through the end of 2019. We currently estimate losses over approximately a two year forecast period using the Federal Open Market Committee median economic projections as well as considering other economic forecast sources, and then revert to longer term historical loss experience to estimate losses over more extended periods. This amended guidance was effective for us on January 1, 2020. We have not completed finalizing the results of our current expected credit loss (‘‘CECL’’) estimate as of year-end. The required financial reporting disclosures are being further refined and internally validated. We are in the process of finalizing the review of our model and assumptions including qualitative adjustments and economic forecasts. We expect to recognize a one-time cumulative effect adjustment increasing the allowance for loan losses. Because we do not have final approval from our oversight and governance committees, we are estimating an increase to the allowance for loan losses to be in the range of $8.0 million to $10.0 million primarily driven by the longer contractual maturities of our mortgage and consumer installment loan segments. In addition, we currently expect this ASU to increase the allowance for losses related to unfunded loan commitments between $1.0 million and $2.0 million. The ultimate impact of adopting this ASU, and at each subsequent reporting period, is highly dependent on credit quality, economic forecasts and conditions, composition of our loan portfolios and securities available for sale, along with other management judgements. The transition adjustment to record the allowance for credit losses may fall outside of our estimated increase based on the finalization of assumptions including qualitative adjustments and the economic forecast used in calculating the allowance for credit losses upon the adoption of CECL. We do not expect a material allowance for credit losses to be recorded on securities available for sale upon adoption of this ASU. 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 was effective for us on January 1, 2020, and did not have a material impact on our consolidated operating results or financial condition.

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2019
SECURITIES [Abstract]
Securities Available for Sale	Securities available for sale consist of the following at December 31: Amortized Unrealized Cost Gains Losses Fair Value (In thousands) 2019 U.S. agency $ 14,591 $ 89 $ 19 $ 14,661 U.S. agency residential mortgage-backed 226,130 1,910 278 227,762 U.S. agency commercial mortgage-backed 10,671 113 28 10,756 Private label mortgage-backed 39,248 544 99 39,693 Other asset backed 94,158 103 375 93,886 Obligations of states and political subdivisions 94,499 1,724 121 96,102 Corporate 31,904 1,296 5 33,195 Trust preferred 1,968 - 125 1,843 Foreign government 499 3 - 502 Total $ 513,668 $ 5,782 $ 1,050 $ 518,400 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
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) 2019 U.S. agency $ 2,782 $ 8 $ 2,712 $ 11 $ 5,494 $ 19 U.S. agency residential mortgage-backed 56,377 126 13,551 152 69,928 278 U.S. agency commercial mortgage-backed 3,284 24 659 4 3,943 28 Private label mortgage-backed 16,387 55 343 44 16,730 99 Other asset backed 34,027 233 13,839 142 47,866 375 Obligations of states and political subdivisions 15,666 84 5,396 37 21,062 121 Corporate 2,125 5 - - 2,125 5 Trust preferred - - 1,843 125 1,843 125 Total $ 130,648 $ 535 $ 38,343 $ 515 $ 168,991 $ 1,050 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
Private Label Mortgage Backed Securities Below Investment Grade	At December 31, 2019, two private label mortgage-backed securities had credit related OTTI and are summarized as follows: Senior Security Super Senior Security Total (In thousands) As of December 31, 2019 Fair value $ 601 $ 603 $ 1,204 Amortized cost 511 442 953 Non-credit unrealized loss - - - Unrealized gain 90 161 251 Cumulative credit related OTTI 757 457 1,214
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: 2019 2018 2017 (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 - - - Reduction(1) (380 ) - - Total $ 1,214 $ 1,594 $ 1,594 (1)
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, 2019, by contractual maturity, follow: Amortized Cost Fair Value (In thousands) Maturing within one year $ 10,737 $ 10,761 Maturing after one year but within five years 50,035 50,839 Maturing after five years but within ten years 47,634 49,070 Maturing after ten years 35,055 35,633 143,461 146,303 U.S. agency residential mortgage-backed 226,130 227,762 U.S. agency commercial mortgage-backed 10,671 10,756 Private label mortgage-backed 39,248 39,693 Other asset backed 94,158 93,886 Total $ 513,668 $ 518,400
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: Realized Proceeds Gains (1) Losses (In thousands) 2019 $ 68,716 $ 248 $ 108 2018 48,736 192 136 2017 17,308 218 3 (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, 2019
LOANS AND PAYMENT PLAN RECEIVABLES [Abstract]
Loan Portfolios	Our loan portfolios at December 31 follow: 2019 2018 (In thousands) Real estate(1) Residential first mortgages $ 843,746 $ 811,719 Residential home equity and other junior mortgages 166,735 177,574 Construction and land development 249,747 180,286 Other(2) 693,580 707,347 Consumer 448,297 379,607 Commercial 318,504 319,058 Agricultural 4,414 6,929 Total loans $ 2,725,023 $ 2,582,520 (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 Subjective Allocation Total (In thousands) 2019 Balance at beginning of period $ 7,090 $ 7,978 $ 895 $ 8,925 $ 24,888 Additions (deductions) Provision for loan losses (651 ) 526 1,147 (198 ) 824 Recoveries credited to allowance 2,165 933 863 - 3,961 Loans charged against the allowance (682 ) (1,221 ) (1,622 ) - (3,525 ) Balance at end of period $ 7,922 $ 8,216 $ 1,283 $ 8,727 $ 26,148 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
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 follows: Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2019 Allowance for loan losses: Individually evaluated for impairment $ 1,031 $ 4,863 $ 261 $ - $ 6,155 Collectively evaluated for impairment 6,891 3,353 1,022 8,727 19,993 Loans acquired with deteriorated credit quality - - - - - Total ending allowance for loan losses balance $ 7,922 $ 8,216 $ 1,283 $ 8,727 $ 26,148 Loans Individually evaluated for impairment $ 9,393 $ 43,574 $ 2,925 $ 55,892 Collectively evaluated for impairment 1,158,906 1,058,917 457,370 2,675,193 Loans acquired with deteriorated credit quality 1,394 575 316 2,285 Total loans recorded investment 1,169,693 1,103,066 460,611 2,733,370 Accrued interest included in recorded investment 2,998 4,155 1,194 8,347 Total loans $ 1,166,695 $ 1,098,911 $ 459,417 $ 2,725,023 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
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) 2019 Commercial Commercial and industrial (2) $ - $ 565 $ 565 Commercial real estate - 735 735 Mortgage 1-4 family owner occupied - jumbo - 1,179 1,179 1-4 family owner occupied - non-jumbo (3) - 3,540 3,540 1-4 family non-owner occupied - 1,039 1,039 1-4 family - 2nd lien - 979 979 Resort lending - 690 690 Installment Boat lending - 332 332 Recreational vehicle lending - 3 3 Other - 470 470 Total recorded investment $ - $ 9,532 $ 9,532 Accrued interest included in recorded investment $ - $ - $ - 2018 Commercial Commercial and industrial (2) $ - $ 1,345 $ 1,345 Commercial real estate - 778 778 Mortgage 1-4 family owner occupied - jumbo - 184 184 1-4 family owner occupied - non-jumbo (3) 5 2,974 2,979 1-4 family non-owner occupied - 1,259 1,259 1-4 family - 2nd lien - 493 493 Resort lending - 755 755 Installment Boat lending - 166 166 Recreational vehicle lending - 7 7 Other - 608 608 Total recorded investment $ 5 $ 8,569 $ 8,574 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) 2019 Commercial Commercial and industrial $ - $ 289 $ 102 $ 391 $ 564,480 $ 564,871 Commercial real estate 177 - 735 912 603,910 604,822 Mortgage 1-4 family owner occupied - jumbo 1,757 1,037 - 2,794 398,759 401,553 1-4 family owner occupied - non-jumbo 2,672 852 1,387 4,911 342,349 347,260 1-4 family non-owner occupied 695 136 623 1,454 168,083 169,537 1-4 family - 2nd lien 909 90 386 1,385 115,157 116,542 Resort lending 364 53 565 982 67,192 68,174 Installment Boat lending 337 107 88 532 202,750 203,282 Recreational vehicle lending 161 97 3 261 153,184 153,445 Other 377 275 202 854 103,030 103,884 Total recorded investment $ 7,449 $ 2,936 $ 4,091 $ 14,476 $ 2,718,894 $ 2,733,370 Accrued interest included in recorded investment $ 74 $ 34 $ - $ 108 $ 8,239 $ 8,347 2018 Commercial Commercial and industrial $ 1,582 $ - $ - $ 1,582 $ 580,935 $ 582,517 Commercial real estate - - - - 565,375 565,375 Mortgage 1-4 family owner occupied - jumbo - - 184 184 313,154 313,338 1-4 family owner occupied - non-jumbo 1,519 145 3,524 5,188 362,767 367,955 1-4 family non-owner occupied 265 49 1,259 1,573 162,673 164,246 1-4 family - 2nd lien 446 100 493 1,039 118,628 119,667 Resort lending 252 - 755 1,007 80,774 81,781 Installment Boat lending 316 295 166 777 169,117 169,894 Recreational vehicle lending 28 21 7 56 125,780 125,836 Other 552 210 627 1,389 99,060 100,449 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
Impaired Loans	Impaired loans are as follows: December 31, 2019 2018 Impaired loans with no allocated allowance for loan losses (In thousands) TDR $ 337 $ - Non - TDR 1,550 - Impaired loans with an allocated allowance for loan losses TDR - allowance based on collateral 1,587 2,787 TDR - allowance based on present value cash flow 48,798 53,258 Non - TDR - allowance based on collateral 3,365 2,145 Total impaired loans $ 55,637 $ 58,190 Amount of allowance for loan losses allocated TDR - allowance based on collateral $ 542 $ 769 TDR - allowance based on present value cash flow 4,641 4,849 Non - TDR - allowance based on collateral 972 692 Total amount of allowance for loan losses allocated $ 6,155 $ 6,310 Impaired loans by class as of December 31 are as follows: 2019 2018 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 Commercial and industrial $ 257 $ 257 $ - $ - $ - $ - Commercial real estate 796 796 - - - - Mortgage 1-4 family owner occupied - jumbo - - - - - - 1-4 family owner occupied - non-jumbo 212 217 - 3 474 - 1-4 family non-owner occupied 214 366 - - - - 1-4 family - 2nd lien 407 438 - - - - Resort lending - - - - - - Installment Boat lending - - - - 5 - Recreational vehicle lending - - - - - - Other 1 41 - 1 137 - 1,887 2,115 - 4 616 - With an allowance for loan losses recorded: Commercial Commercial and industrial 1,655 1,706 453 3,637 3,735 967 Commercial real estate 6,685 6,661 578 5,060 5,047 338 Mortgage 1-4 family owner occupied - jumbo 1,447 1,445 91 1,348 1,649 151 1-4 family owner occupied - non-jumbo 10,163 10,695 1,031 25,877 26,737 2,203 1-4 family non-owner occupied 4,962 5,542 572 5,565 5,988 507 1-4 family - 2nd lien 14,059 15,243 1,695 273 272 11 Resort lending 12,110 12,263 1,474 13,328 13,354 1,927 Installment Boat lending - - - - - - Recreational vehicle lending - - - 79 79 4 Other 2,924 3,153 261 3,290 3,421 202 54,005 56,708 6,155 58,457 60,282 6,310 Total Commercial Commercial and industrial 1,912 1,963 453 3,637 3,735 967 Commercial real estate 7,481 7,457 578 5,060 5,047 338 Mortgage 1-4 family owner occupied - jumbo 1,447 1,445 91 1,348 1,649 151 1-4 family owner occupied - non-jumbo 10,375 10,912 1,031 25,880 27,211 2,203 1-4 family non-owner occupied 5,176 5,908 572 5,565 5,988 507 1-4 family - 2nd lien 14,466 15,681 1,695 273 272 11 Resort lending 12,110 12,263 1,474 13,328 13,354 1,927 Installment Boat lending - - - - 5 - Recreational vehicle lending - - - 79 79 4 Other 2,925 3,194 261 3,291 3,558 202 Total $ 55,892 $ 58,823 $ 6,155 $ 58,461 $ 60,898 $ 6,310 Accrued interest included in recorded investment $ 255 $ 271
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: 2019 2018 2017 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 Commercial and industrial $ 51 $ - $ 378 $ 20 $ 751 $ 22 Commercial real estate 278 5 961 - 183 - Mortgage 1-4 family owner occupied - jumbo - - 41 - - - 1-4 family owner occupied - non-jumbo 201 - 15 27 52 21 1-4 family non-owner occupied 123 - - - - - 1-4 family - 2nd lien 136 7 - - - - Resort lending - - - - - - Installment Boat lending - - - - - - Recreational vehicle lending - - - - - - Other - 1 1 11 1 6 789 13 1,396 58 987 49 With an allowance for loan losses recorded: Commercial Commercial and industrial 2,256 72 2,641 127 3,298 132 Commercial real estate 5,778 315 5,199 288 7,242 377 Mortgage 1-4 family owner occupied - jumbo 995 39 1,335 69 2,425 67 1-4 family owner occupied - non-jumbo 15,183 594 28,183 1,408 31,468 1,439 1-4 family non-owner occupied 2,874 291 5,475 314 5,362 269 1-4 family - 2nd lien 13,383 809 284 12 306 11 Resort lending 11,697 669 14,687 606 16,383 616 Installment Boat lending 54 - 1 - 1 1 Recreational vehicle lending 22 - 84 4 100 5 Other 3,186 189 3,640 224 4,335 265 55,428 2,978 61,529 3,052 70,920 3,182 Total Commercial Commercial and industrial 2,307 72 3,019 147 4,049 154 Commercial real estate 6,056 320 6,160 288 7,425 377 Mortgage 1-4 family owner occupied - jumbo 995 39 1,376 69 2,425 67 1-4 family owner occupied - non-jumbo 15,384 594 28,198 1,435 31,520 1,460 1-4 family non-owner occupied 2,997 291 5,475 314 5,362 269 1-4 family - 2nd lien 13,519 816 284 12 306 11 Resort lending 11,697 669 14,687 606 16,383 616 Installment Boat lending 54 - 1 - 1 1 Recreational vehicle lending 22 - 84 4 100 5 Other 3,186 190 3,641 235 4,336 271 Total $ 56,217 $ 2,991 $ 62,925 $ 3,110 $ 71,907 $ 3,231
Troubled Debt Restructurings	Troubled debt restructurings at December 31 follow: 2019 Commercial Retail (1) Total (In thousands) Performing TDR's $ 7,974 $ 39,601 $ 47,575 Non-performing TDR's(2) 540 2,607 (3) 3,147 Total $ 8,514 $ 42,208 $ 50,722 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 (1) Retail loans include mortgage and installment loan portfolio 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 2019 (Dollars in thousands) Commercial Commercial and industrial 8 $ 1,609 $ 1,609 Commercial real estate 3 1,479 1,479 Mortgage 1-4 family owner occupied - jumbo - - - 1-4 family owner occupied - non-jumbo 2 478 483 1-4 family non-owner occupied 1 507 505 1-4 family - 2nd lien 3 75 75 Resort lending - - - Installment Boat lending - - - Recreational vehicle lending - - - Other 7 188 191 Total 24 $ 4,336 $ 4,342 2018 Commercial Commercial and industrial 7 $ 652 $ 652 Commercial real estate 2 204 204 Mortgage 1-4 family owner occupied - jumbo 1 419 419 1-4 family owner occupied - non-jumbo 9 991 994 1-4 family non-owner occupied - - - 1-4 family - 2nd lien - - - Resort lending 1 115 114 Installment Boat lending - - - Recreational vehicle lending - - - Other 14 708 709 Total 34 $ 3,089 $ 3,092 2017 Commercial Commercial and industrial 15 $ 925 $ 925 Commercial real estate - - - Mortgage 1-4 family owner occupied - jumbo - - - 1-4 family owner occupied - non-jumbo 5 423 429 1-4 family non-owner occupied 1 33 33 1-4 family - 2nd lien - - - Resort lending 1 189 189 Installment Boat lending - - - Recreational vehicle lending - - - Other 15 551 559 Total 37 $ 2,121 $ 2,135
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 2019 (Dollars in thousands) Commercial Commercial and industrial 1 $ 19 Commercial real estate - - Mortgage 1-4 family owner occupied - jumbo - - 1-4 family owner occupied - non-jumbo 1 12 1-4 family non-owner occupied - - 1-4 family - 2nd lien - - Resort lending - - Installment Boat lending - - Recreational vehicle lending - - Other - - Total 2 $ 31 2018 Commercial Commercial and industrial - $ - Commercial real estate - - Mortgage 1-4 family owner occupied - jumbo - - 1-4 family owner occupied - non-jumbo - - 1-4 family non-owner occupied - - 1-4 family - 2nd lien - - Resort lending - - Installment Boat lending - - Recreational vehicle lending - - Other 1 13 Total 1 $ 13 2017 Commercial Commercial and industrial 6 $ 164 Commercial real estate - - Mortgage 1-4 family owner occupied - jumbo - - 1-4 family owner occupied - non-jumbo - - 1-4 family non-owner occupied - - 1-4 family - 2nd lien - - Resort lending - - Installment Boat lending - - Recreational vehicle lending - - Other 1 13 Total 7 $ 177
Loan Ratings by Loan Class	The following table summarizes loan ratings by loan class for our commercial loan portfolio segment at December 31: Commercial Non-watch 1-6 Watch 7-8 Substandard Accrual 9 Non- Accrual 10-11 Total (In thousands) 2019 Commercial and industrial $ 515,955 $ 44,384 $ 3,967 $ 565 $ 564,871 Commercial real estate 580,516 23,036 535 735 604,822 Total $ 1,096,471 $ 67,420 $ 4,502 $ 1,300 $ 1,169,693 Accrued interest included in total $ 2,763 $ 205 $ 30 $ - $ 2,998 2018 Commercial and industrial $ 551,441 $ 23,910 $ 5,577 $ 1,589 $ 582,517 Commercial real estate 531,069 33,274 200 832 565,375 Total $ 1,082,510 $ 57,184 $ 5,777 $ 2,421 $ 1,147,892 Accrued interest included in total $ 3,107 $ 174 $ 130 $ - $ 3,411 For each of our mortgage and installment portfolio 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 portfolio segments at December 31: Mortgage (1) 1-4 Family Owner Occupied - Jumbo 1-4 Family Owner Occupied - Non-jumbo 1-4 Family Non-owner Occupied 1-4 Family 2nd Lien Resort Lending Total (In thousands) 2019 800 and above $ 48,486 $ 43,848 $ 24,315 $ 13,905 $ 11,076 $ 141,630 750-799 198,491 111,521 84,656 50,012 29,364 474,044 700-749 106,609 95,064 34,839 30,697 14,626 281,835 650-699 31,553 51,174 13,995 14,267 8,063 119,052 600-649 13,230 21,938 5,897 4,097 2,074 47,236 550-599 514 12,308 1,863 1,703 673 17,061 500-549 1,519 7,940 1,870 1,281 889 13,499 Under 500 641 2,208 533 511 79 3,972 Unknown 510 1,259 1,569 69 1,330 4,737 Total $ 401,553 $ 347,260 $ 169,537 $ 116,542 $ 68,174 $ 1,103,066 Accrued interest included in total $ 1,139 $ 1,662 $ 586 $ 502 $ 266 $ 4,155 2018 800 and above $ 33,337 $ 46,509 $ 19,191 $ 11,077 $ 10,898 $ 121,012 750-799 167,992 136,105 79,837 56,008 36,542 476,484 700-749 69,018 96,378 36,103 33,345 17,282 252,126 650-699 28,637 48,663 15,854 11,361 9,945 114,460 600-649 9,911 19,139 5,533 4,077 3,088 41,748 550-599 2,034 9,619 2,396 1,385 1,867 17,301 500-549 - 7,463 1,338 882 106 9,789 Under 500 647 1,181 802 382 143 3,155 Unknown 1,762 2,898 3,192 1,150 1,910 10,912 Total $ 313,338 $ 367,955 $ 164,246 $ 119,667 $ 81,781 $ 1,046,987 Accrued interest included in total $ 851 $ 1,789 $ 550 $ 544 $ 363 $ 4,097 (1) Credit scores have been updated within the last twelve months. Installment(1) Boat Lending Recreational Vehicle Lending Other Total (In thousands) 2019 800 and above $ 28,041 $ 24,470 $ 7,611 $ 60,122 750-799 118,380 88,164 37,583 244,127 700-749 41,490 31,055 27,204 99,749 650-699 11,485 7,267 22,517 41,269 600-649 2,254 1,411 4,470 8,135 550-599 946 592 1,884 3,422 500-549 377 464 1,127 1,968 Under 500 309 22 284 615 Unknown - - 1,204 1,204 Total $ 203,282 $ 153,445 $ 103,884 $ 460,611 Accrued interest included in total $ 490 $ 378 $ 326 $ 1,194 2018 800 and above $ 20,767 $ 20,197 $ 7,062 $ 48,026 750-799 100,191 74,154 34,627 208,972 700-749 35,455 24,890 27,633 87,978 650-699 10,581 4,918 12,663 28,162 600-649 1,657 992 5,019 7,668 550-599 652 453 2,255 3,360 500-549 286 225 1,264 1,775 Under 500 266 7 275 548 Unknown 39 - 9,651 9,690 Total $ 169,894 $ 125,836 $ 100,449 $ 396,179 Accrued interest included in total $ 403 $ 311 $ 316 $ 1,030 (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: 2019 2018 (In thousands) Mortgage loans serviced for : Fannie Mae $ 1,449,935 $ 1,350,703 Freddie Mac 852,123 712,740 Ginnie Mae 180,941 165,467 FHLB 69,149 78,687 Other 29,018 26,148 Total $ 2,581,166 $ 2,333,745
Analysis of Capitalized Mortgage Loan Servicing Rights	An analysis of capitalized mortgage loan servicing rights for the years ended December 31 follows: 2019 2018 2017 (In thousands) Balance at beginning of period $ 21,400 $ 15,699 $ 13,671 Change in accounting (see note #1) - - 542 Balance at beginning of period, as adjusted $ 21,400 $ 15,699 $ 14,213 Originated servicing rights capitalized 7,303 4,977 4,230 Servicing rights acquired - 3,047 - Change in fair value due to price (6,408 ) 191 (718 ) Change in fair value due to pay downs (3,124 ) (2,514 ) (2,026 ) Balance at end of year $ 19,171 $ 21,400 $ 15,699 Loans sold and serviced that have had servicing rights capitalized $ 2,580,705 $ 2,333,081 $ 1,815,668
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, 2019 2018 (In thousands) Commercial $ 1,394 $ 1,609 Mortgage 575 555 Installment 316 349 Total carrying amount 2,285 2,513 Allowance for loan losses - - Carrying amount, net of allowance for loan losses $ 2,285 $ 2,513 Accretable yield of PCI loans, or income expected to be collected follows: Year ended December 31, 2019 2018 (In thousands) Balance at beginning of period $ 462 $ - New loans purchased - 568 Accretion of income (187 ) (106 ) Reclassification from (to) nonaccretable difference 365 - Displosals/other adjustments - - Balance at end of period $ 640 $ 462

OTHER REAL ESTATE (Tables)

OTHER REAL ESTATE (Tables)	12 Months Ended
	Dec. 31, 2019
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): 2019 2018 2017 (In thousands) Balance at beginning of year, net of valuation allowance $ 1,178 $ 1,628 $ 4,956 Loans transferred to other real estate 2,242 1,510 1,735 Sales of other real estate (1,438 ) (1,822 ) (4,737 ) Additions to valuation allowance charged to expense (267 ) (138 ) (326 ) Balance at end of year, net of valuation allowance $ 1,715 $ 1,178 $ 1,628 (1) Table excludes other repossessed assets totaling $0.15 million and $0.12 million at December 31, 2019 and 2018, respectively.
Valuation Allowance for Other Real Estate Owned	An analysis of our valuation allowance for other real estate follows: 2019 2018 2017 (In thousands) Balance at beginning of year $ 144 $ 123 $ 793 Additions charged to expense 267 138 326 Direct write-downs upon sale (319 ) (117 ) (996 ) Balance at end of year $ 92 $ 144 $ 123

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
PROPERTY AND EQUIPMENT [Abstract]
Summary of Property and Equipment	A summary of property and equipment at December 31 follows: 2019 2018 (In thousands) Land and land improvements $ 17,478 $ 16,843 Buildings 57,363 56,385 Equipment 71,194 70,039 146,035 143,267 Accumulated depreciation and amortization (107,624 ) (104,490 ) Property and equipment, net $ 38,411 $ 38,777

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Other Intangibles [Abstract]
Other Intangible Assets, Net of Amortization	Intangible assets, net of amortization, at December 31 follows: 2019 2018 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Amortized intangible assets - core deposits $ 11,916 $ 6,590 $ 11,916 $ 5,501 Unamortized intangible assets - goodwill $ 28,300 $ 28,300
Estimated Amortization of Other Intangible Assets	A summary of estimated core deposit intangible amortization at December 31, 2019, follows: (In thousands) 2020 $ 1,020 2021 970 2022 785 2023 547 2024 516 2025 and thereafter 1,488 Total $ 5,326

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2019
DEPOSITS [Abstract]
Summary of Interest Expense on Deposits	A summary of interest expense on deposits for the years ended December 31 follows: 2019 2018 2017 (In thousands) Savings and interest-bearing checking $ 5,371 $ 4,146 $ 1,530 Reciprocal 6,024 1,292 342 Time 7,148 5,343 4,288 Brokered time 4,882 3,697 615 Total $ 23,425 $ 14,478 $ 6,775
Summary of Maturity of Time Deposits	A summary of the maturity of time deposits at December 31, 2019, follows: (In thousands) 2020 $ 501,609 2021 73,398 2022 13,929 2023 15,136 2024 5,020 2025 and thereafter 445 Total $ 609,537
Summary of Reciprocal Deposits	A summary of reciprocal deposits at December 31 follows: 2019 2018 (In thousands) Demand $ 383,953 $ 114,503 Money market 4,416 8,577 Time 42,658 58,992 Total $ 431,027 $ 182,072

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2019
OTHER BORROWINGS [Abstract]
Other Borrowings	A summary of other borrowings at December 31 follows: 2019 2018 (In thousands) Advances from the FHLB $ 63,640 $ 25,696 Federal funds purchased 25,000 - Other 6 4 Total $ 88,646 $ 25,700
FHLB Advances	The maturity dates, weighted average interest rates and contractually required repayments of FHLB advances at December 31 follow: 2019 2018 Amount Rate Amount Rate (Dollars in thousands) Fixed-rate advances 2019 $ 10,000 1.60 % 2020 $ 28,645 2.19 % 10,762 3.18 2022 4,995 1.69 4,934 1.69 2025 and thereafter 30,000 0.74 Total advances $ 63,640 1.47 % $ 25,696 2.28 %

SUBORDINATED DEBENTURES (Tables

SUBORDINATED DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2019
SUBORDINATED DEBENTURES [Abstract]
Information Regarding Subordinated Debentures	Summary information regarding subordinated debentures as of December 31 follows: 2019 Subordinated Debentures Trust Preferred Securities Issued Common Stock Issued Entity Name Issue Date (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 (1,268 ) (1,268 ) - $ 39,456 $ 38,232 $ 1,224 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
Subordinated Debentures and Trust Preferred Securities	Other key terms for the subordinated debentures and trust preferred securities that were outstanding at December 31, 2019 and 2018 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, 2019
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: 2019 2018 (In thousands) Financial instruments whose risk is represented by contract amounts Commitments to extend credit $ 582,457 $ 505,421 Standby letters of credit 7,207 4,998

SHAREHOLDERS' EQUITY AND INCO_2

SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2019
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: 2019 2018 2017 (In thousands, except per share amounts) Net income $ 46,435 $ 39,839 $ 20,475 Weighted average shares outstanding (1) 22,894 23,412 21,327 Stock units for deferred compensation plan for non-employee directors 132 128 121 Effect of stock options 115 176 142 Performance share units 42 53 60 Weighted average shares outstanding for calculation of diluted earnings per share 23,183 23,769 21,650 Net income per common share Basic (1) $ 2.03 $ 1.70 $ 0.96 Diluted $ 2.00 $ 1.68 $ 0.95 (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, 2019
INCOME TAX [Abstract]
Composition of Income Tax Expense	The composition of income tax expense for the years ended December 31 follows: 2019 2018 2017 (In thousands) Current expense $ 10,237 $ - $ 1,927 Deferred expense 1,088 9,294 10,071 Change in statutory rate - - 5,965 Income tax expense $ 11,325 $ 9,294 $ 17,963
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 2019 and 2018 and 35% for 2017 to the income before income tax for the years ended December 31 follows: 2019 2018 2017 (In thousands) Statutory rate applied to income before income tax $ 12,130 $ 10,318 $ 13,453 Tax-exempt income (375 ) (383 ) (777 ) Bank owned life insurance (233 ) (229 ) (372 ) Share-based compensation (204 ) (367 ) (287 ) Unrecognized tax benefit (134 ) (162 ) (123 ) Non-deductible meals, entertainment and memberships 86 85 64 Change in statutory rate - - 5,965 Other, net 55 32 40 Income tax expense $ 11,325 $ 9,294 $ 17,963
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: 2019 2018 (In thousands) Deferred tax assets Allowance for loan losses $ 5,355 $ 5,052 Lease liabilities 1,744 - Property and equipment 1,528 1,569 Share-based compensation 808 900 Unrealized loss on derivative financial instruments 459 33 Reserve for unfunded lending commitments 324 272 Deferred compensation 285 253 Loss reimbursement on sold loans reserve 185 165 Non accrual loan interest income 173 179 Other than temporary impairment charge on securities available for sale 147 187 Vehicle service contract counterparty contingency reserve 38 70 Alternative minimum tax credit carry forward - 1,686 Unrealized loss on securities available for sale - 1,113 Unrealized loss on equity securities - 295 Purchase premiums, net - 71 Other - 161 Gross deferred tax assets 11,046 12,006 Deferred tax liabilities Capitalized mortgage loan servicing rights 4,026 4,494 Deferred loan fees 1,852 1,706 Lease right of use asset 1,739 - Unrealized gain on securities available for sale 994 - Purchase premiums, net 293 - Federal Home Loan Bank stock 27 27 Other 43 - Gross deferred tax liabilities 8,974 6,227 Deferred tax assets, net $ 2,072 $ 5,779
Changes in Unrecognized Tax Benefits	Changes in unrecognized tax benefits for the years ended December 31 follow: 2019 2018 2017 (In thousands) Balance at beginning of year $ 588 $ 724 $ 840 Additions based on tax positions related to the current year 20 26 7 Reductions due to the statute of limitations (170 ) (162 ) (123 ) Reductions due to settlements - - - Balance at end of year $ 438 $ 588 $ 724

SHARE BASED COMPENSATION AND _2

SHARE BASED COMPENSATION AND BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 211,421 $ 6.48 Granted - Exercised (71,799 ) 9.84 Forfeited - Expired (1,116 ) 22.35 Outstanding at December 31, 2019 138,506 $ 4.62 3.01 $ 2,498 Vested and expected to vest at December 31, 2019 138,506 $ 4.62 3.01 $ 2,498 Exercisable at December 31, 2019 138,506 $ 4.62 3.01 $ 2,498
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, 2019 258,419 $ 19.00 Granted 86,283 22.87 Vested (85,978 ) 14.57 Forfeited (12,998 ) 22.85 Outstanding at December 31, 2019 245,726 $ 21.72
Information Regarding Options Exercised	Certain information regarding options exercised during the periods ending December 31 follows: 2019 2018 2017 (In thousands) Intrinsic value $ 897 $ 2,333 $ 623 Cash proceeds received $ 706 $ 1,420 $ 142 Tax benefit realized $ 188 $ 490 $ 218

OTHER NON-INTEREST INCOME (Tabl

OTHER NON-INTEREST INCOME (Tables)	12 Months Ended
	Dec. 31, 2019
OTHER NON-INTEREST INCOME [Abstract]
Other Non-interest Income	Other non-interest income for the years ended December 31 follows: 2019 2018 2017 (In thousands) Investment and insurance commissions $ 1,658 $ 1,971 $ 1,968 ATM fees 1,403 1,457 1,446 Bank owned life insurance 1,111 970 1,061 Other 5,110 4,362 3,693 Total other non-interest income $ 9,282 $ 8,760 $ 8,168

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
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: 2019 Notional Amount Average Maturity (years) Fair Value (Dollars in thousands) Fair value hedge designation - Pay-fixed interest rate swap agreements $ 7,117 9.4 $ (242 ) Cash flow hedge designation Pay-fixed interest rate swap agreements $ 25,000 1.6 $ (174 ) Interest rate cap agreements 150,000 2.6 214 Total $ 175,000 2.5 $ 40 No hedge designation Rate-lock mortgage loan commitments $ 49,268 0.1 $ 1,412 Mandatory commitments to sell mortgage loans 95,363 0.1 (150 ) Pay-fixed interest rate swap agreements - commercial 153,946 5.5 (3,641 ) Pay-variable interest rate swap agreements - commercial 153,946 5.5 3,641 Purchased options 2,908 1.5 141 Written options 2,848 1.5 (139 ) Total $ 458,279 3.7 $ 1,264 2018 Notional Amount Average Maturity (years) Fair Value (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
Fair Value of Derivative Instruments	Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives December 31, December 31, 2019 2018 2019 2018 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 $ - Other assets $ 280 Other liabilities $ 416 Other liabilities $ - Interest rate cap agreements Other assets 214 Other assets 2,245 Other liabilities - Other liabilities - 214 2,525 416 - Derivatives not designated as hedging instruments Rate-lock mortgage loan commitments Other assets 1,412 Other assets 687 Other liabilities $ - Other liabilities - Mandatory commitments to sell mortgage loans Other assets - Other assets - Other liabilities 150 Other liabilities 383 Pay-fixed interest rate swap agreements - commercial Other assets 28 Other assets 1,116 Other liabilities 3,669 Other liabilities 711 Pay-variable interest rate swap agreements - commercial Other assets 3,669 Other assets 711 Other liabilities 28 Other liabilities 1,116 Purchased options Other assets 141 Other assets 116 Other liabilities - Other liabilities - Written options Other assets - Other assets - Other liabilities 139 Other liabilities 116 5,250 2,630 3,986 2,326 Total derivatives $ 5,464 $ 5,155 $ 4,402 $ 2,326
Effect of Derivative Financial Instruments on 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 Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Location of Gain (Loss) Recognized Gain (Loss) Recognized in Income(1) 2019 2018 2017 2019 2018 2017 in Income (1) 2019 2018 2017 (In thousands) Fair Value Hedges Pay-fixed interest rate swapagreements Non-interest income-other $ (242 ) $ - $ - Cash Flow Hedges Interest rate cap agreements $ (1,211 ) $ (340 ) $ 108 Interest expense $ 363 $ 206 $ - Interest expense $ - $ - $ - Pay-fixed interest rate swapagreements (392 ) 78 216 Interest expense 62 31 (18 ) Interest expense - (12 ) (12 ) Total $ (1,603 ) $ (262 ) $ 324 $ 425 $ 237 $ (18 ) $ - $ (12 ) $ (12 ) No hedge designation Rate-lock mortgage loan commitments Net gains on mortgage loans $ 725 $ 157 $ (116 ) Mandatory commitments to sell mortgage loans Net gains on mortgage loans 233 (420 ) (593 ) Pay-fixed interest rate swap agreements - commercial Interest income (4,046 ) 113 43 Pay-variable interest rate swap agreements -commercial Interest income 4,046 (113 ) (43 ) Purchased options Interest expense 25 (206 ) 84 Written options Interest expense (23 ) 206 (84 ) Total $ 960 $ (263 ) $ (709 ) (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, 2019
RELATED PARTY TRANSACTIONS [Abstract]
Summary of Loans to Directors and Executive Officers	A summary of loans to our directors and executive officers (which includes loans to entities in which the individual owns a 10% or more voting interest) for the years ended December 31 follows: 2019 2018 (In thousands) Balance at beginning of year $ 14,205 $ 2,621 New loans and advances 713 13,572 Repayments (1,841 ) (1,988 ) Balance at end of year $ 13,077 $ 14,205

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2019
LEASES [Abstract]
Components of Operating Leases	The cost components of our operating leases follows: 2019 (In thousands) Operating lease cost $ 2,217 Variable lease cost 142 Short-term lease cost 19 Total $ 2,378
Supplemental Balance Sheet Information Related to Operating Leases	Supplemental balance sheet information related to our operating leases follows: 2019 (In thousands) Lease right of use asset (1) $ 8,282 Lease liabilities (2) $ 8,304 Weighted average remaining lease term (years) 7.47 Weighted average discount rate 2.8 % (1) Included in Accrued income and other assets in our Consolidated Statements of Financial Condition. (2) Included in Accrued expenses and other liabilities in our Consolidated Statements of Financial Condition.
Maturity Analysis of Lease Liabilities	Maturity analysis of our lease liabilities at December 31, 2019 based on required contractual payments follows: (In thousands) 2020 $ 1,681 2021 1,418 2022 1,322 2023 1,186 2024 802 2025 and thereafter 2,792 Total lease payments 9,201 Less imputed interest (897 ) Total $ 8,304

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2019
REGULATORY MATTERS [Abstract]
Actual Capital Amounts and Ratios and Components of Regulatory Capital	Our actual capital amounts and ratios at December 31 follow(1): Actual Minimum for Adequately Capitalized Institutions Minimum for Well-Capitalized Institutions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) 2019 Total capital to risk-weighted assets Consolidated $ 380,454 13.74 % $ 221,562 8.00 % NA NA Independent Bank 358,914 12.96 221,482 8.00 $ 276,852 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 352,764 12.74 % $ 166,171 6.00 % NA NA Independent Bank 331,224 11.96 166,111 6.00 $ 221,482 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 314,532 11.36 % $ 124,628 4.50 % NA NA Independent Bank 331,224 11.96 124,583 4.50 $ 179,954 6.50 % Tier 1 capital to average assets Consolidated $ 352,764 10.11 % $ 139,632 4.00 % NA NA Independent Bank 331,224 9.49 139,615 4.00 $ 174,519 5.00 % 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 % (1) These ratios do not reflect a capital conservation buffer of 2.50% and 1.875% at December 31, 2019 and 2018, respectively. NA - Not applicable The components of our regulatory capital are as follows: Consolidated Independent Bank December 31, December 31, 2019 2018 2019 2018 (In thousands) Total shareholders' equity $ 350,169 $ 338,994 $ 366,861 $ 341,496 Add (deduct) Accumulated other comprehensive loss for regulatory purposes (2,011 ) 4,311 (2,011 ) 4,311 Goodwill and other intangibles (33,626 ) (34,715 ) (33,626 ) (34,715 ) Disallowed deferred tax assets - (1,335 ) - (49 ) Common equity tier 1 capital 314,532 307,255 331,224 311,043 Qualifying trust preferred securities 38,232 38,164 - - Disallowed deferred tax assets - - - - Tier 1 capital 352,764 345,419 331,224 311,043 Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets 27,690 26,184 27,690 26,184 Total risk-based capital $ 380,454 $ 371,603 $ 358,914 $ 337,227

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019: Measured at Fair Value on a Recurring Basis Assets Securities available for sale U.S. agency $ 14,661 $ - $ 14,661 $ - U.S. agency residential mortgage-backed 227,762 - 227,762 - U.S. agency commercial mortgage-backed 10,756 - 10,756 - Private label mortgage-backed 39,693 - 39,693 - Other asset backed 93,886 - 93,886 - Obligations of states and political subdivisions 96,102 - 96,102 - Corporate 33,195 - 33,195 - Trust preferred 1,843 - 1,843 - Foreign government 502 - 502 - Loans held for sale, carried at fair value 69,800 - 69,800 - Capitalized mortgage loan servicing rights 19,171 - - 19,171 Derivatives (1) 5,464 - 5,464 - Liabilities Derivatives (2) 4,402 - 4,402 - Measured at Fair Value on a Non-recurring Basis: Assets Impaired loans (3) Commercial Commercial and industrial 655 - - 655 Commercial real estate 316 - - 316 Mortgage 1-4 family owner occupied - jumbo 987 - - 987 1-4 family owner occupied - non-jumbo 470 - - 470 1-4 family non-owner occupied 281 - - 281 1-4 family - 2nd lien 294 - - 294 Resort lending 245 - - 245 Installment Boat lending 67 - - 67 Recreational vehicle lending 2 - - 2 Other 121 - - 121 Other real estate (4) Mortgage - 1-4 family owner occupied - non-jumbo 31 - - 31 Installment - other 28 - - 28 (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (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, 2018: Measured at Fair Value on a Recurring Basis Assets Equity securities at fair value Securities available for sale $ 393 $ 393 $ - $ - 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 Commercial and industrial 2,243 - - 2,243 Commercial real estate 323 - - 323 Mortgage 1-4 family owner occupied - non-jumbo 316 - - 316 1-4 family non-owner occupied 17 - - 17 Resort lending 572 - - 572 Other real estate (4) Mortgage 1-4 family owner occupied - non-jumbo 95 - - 95 1-4 family - 2nd lien 59 - - 59 (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (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 Total Change in Fair Values Included in Current Securities Mortgage Loans Loan Servicing, net Period Earnings (In thousands) 2019 Equity securities at fair value $ 167 $ - $ - $ 167 Loans held for sale - 637 - 637 Capitalized mortgage loan servicing rights - - (9,532 ) (9,532 ) 2018 Trading securities $ (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 )
Reconciliation for all Assets 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 2019 2018 2017 (In thousands) Beginning balance $ 21,400 $ 15,699 $ - Change in accounting - - 14,213 Beginning balance, as adjusted 21,400 15,699 14,213 Total losses realized and unrealized: Included in results of operations (9,532 ) (2,323 ) (2,744 ) Included in other comprehensive income (loss) - - - Purchases, issuances, settlements, maturities and calls 7,303 8,024 4,230 Transfers in and/or out of Level 3 - - - Ending balance $ 19,171 $ 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 $ (9,532 ) $ (2,323 ) $ (2,744 )
Quantitative Information About Level 3 Fair Value Measurements Measured on a Recurring Basis and Non-recurring Basis	Quantitative information about our Level 3 fair value measurements measured on a recurring basis follows: Asset Fair Value Valuation Technique Unobservable Inputs Range Weighted Average (In thousands) 2019 Capitalized mortgage loan servicing rights $ 19,171 Present value of net Discount rate 10.00% to 13.00 % 10.14 % servicing revenue Cost to service $ 66 to $316 $ 81 Ancillary income 20 to 37 22 Float rate 1.73 % 1.73 % Prepayment rate 7.01% to 69.34 % 14.96 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 % Prepayment rate 6.68% to 78.78 % 10.54 Quantitative information about Level 3 fair value measurements measured on a non-recurring basis follows: Asset Fair Value Valuation Technique Unobservable Inputs Range Weighted Average (In thousands) 2019 Impaired loans Commercial $ 971 Sales comparison Adjustment for differences approach between comparable sales (48.0)% to 19.2 % (5.6 )% Mortgage and Installment(1) 2,467 Sales comparison Adjustment for differences approach between comparable sales (25.2) to 49.2 11.5 Other real estate Mortgage and Installment 59 Sales comparison Adjustment for differences approach between comparable sales (11.6) to 5.0 (5.1 ) 2018 Impaired loans Commercial(2) $ 2,566 Sales comparison Adjustment for differences approach between comparable sales (32.5)% to 60.0 % (1.9 )% Mortgage 905 Sales comparison Adjustment for differences approach between comparable sales (40.1) to 25.6 0.7 Other real estate Mortgage 154 Sales comparison Adjustment for differences approach between comparable sales 0.0 to 34.1 11.2 (1) In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2019 certain impaired collateral dependent installment loans totaling approximately $0.14 million are secured by collateral other than real estate. For the majority of these loans, we apply internal discount rates to industry valuation guides. (2) 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 at December 31, 2018.
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 2019 $ 69,800 $ 1,894 $ 67,906 2018 44,753 1,257 43,496 2017 39,436 844 38,592

FAIR VALUES OF FINANCIAL INST_2

FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
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: Recorded Book Balance Fair Value Fair Value Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Un- observable Inputs (Level 3) (In thousands) 2019 Assets Cash and due from banks $ 53,295 $ 53,295 $ 53,295 $ - $ - Interest bearing deposits 12,009 12,009 12,009 - - Interest bearing deposits - time 350 350 - 350 - Securities available for sale 518,400 518,400 - 518,400 - Federal Home Loan Bank and Federal Reserve Bank Stock 18,359 NA NA NA NA Net loans and loans held for sale 2,768,675 2,768,817 - 69,800 2,699,017 Accrued interest receivable 10,108 10,108 8 1,752 8,348 Derivative financial instruments 5,464 5,464 - 5,464 - Liabilities Deposits with no stated maturity (1) $ 2,427,190 $ 2,427,190 $ 2,427,190 $ - $ - Deposits with stated maturity (1) 609,537 610,235 - 610,235 - Other borrowings 88,646 88,680 - 88,680 - Subordinated debentures 39,456 33,149 - 33,149 - Accrued interest payable 1,296 1,296 97 1,199 - Derivative financial instruments 4,402 4,402 - 4,402 - 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 - NA – Not applicable (1) Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $388.369 million and $ million and $58.992 million at December 31, 2019 and 2018, respectively.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2019
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 Gains (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 2019 Balances at beginning of period $ (4,185 ) $ (5,798 ) $ (125 ) $ - $ (10,108 ) Other comprehensive income (loss) before reclassifications 8,035 - (1,266 ) - 6,769 Amounts reclassified from AOCL (111 ) - (336 ) - (447 ) Net current period other comprehensive income (loss) 7,924 - (1,602 ) - 6,322 Balances at end of period $ 3,739 $ (5,798 ) $ (1,727 ) $ - $ (3,786 ) 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 ) (1) Amounts reclassified to accumulated deficit due to adoption of ASU 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220), Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” during the fourth quarter of 2017.
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) 2019 Unrealized gains (losses) on securities available for sale $ 140 Net gains on securities - Net impairment loss recognized in earnings 140 Total reclassifications before tax 29 Income tax expense $ 111 Reclassifications, net of tax Unrealized gains (losses) on cash flow hedges $ (425 ) Interest expense (89 ) Income tax expense $ (336 ) Reclassification, net of tax $ 447 Total reclassifications for the period, net of tax 2018 Unrealized gains (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 gains (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

INDEPENDENT BANK CORPORATION _2

INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION [Abstract]
Condensed Statements of Financial Condition	CONDENSED STATEMENTS OF FINANCIAL CONDITION December 31, 2019 2018 (In thousands) ASSETS Cash and due from banks $ 10,505 $ 7,624 Interest bearing deposits - time 10,000 25,000 Investment in subsidiaries 369,861 343,872 Accrued income and other assets 463 2,857 Total Assets $ 390,829 $ 379,353 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debentures $ 39,456 $ 39,388 Accrued expenses and other liabilities 575 530 Shareholders’ equity 350,798 339,435 Total Liabilities and Shareholders’ Equity $ 390,829 $ 379,353
Condensed Statements of Operations	CONDENSED STATEMENTS OF OPERATIONS Year Ended December 31, 2019 2018 2017 (In thousands) OPERATING INCOME Dividends from subsidiary $ 29,000 $ 33,500 $ 16,000 Interest income 230 160 29 Other income 61 56 41 Total Operating Income 29,291 33,716 16,070 OPERATING EXPENSES Interest expense 2,104 1,924 1,347 Administrative and other expenses 655 748 714 Total Operating Expenses 2,759 2,672 2,061 Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries 26,532 31,044 14,009 Income tax expense (benefit) (423 ) (515 ) 1,587 Income Before Equity in Undistributed Net Income of Subsidiaries 26,955 31,559 12,422 Equity in undistributed net income of subsidiaries 19,480 8,280 8,053 Net Income $ 46,435 $ 39,839 $ 20,475
Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS Year Ended December 31, 2019 2018 2017 (In thousands) Net Income $ 46,435 $ 39,839 $ 20,475 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES Deferred income tax expense 1,503 6,620 2,146 Share based compensation 65 53 45 Accretion of discount on subordinated debentures 68 51 - (Increase) decrease in accrued income and other assets 891 (1,307 ) (32 ) Increase in accrued expenses and other liabilities 45 21 121 Equity in undistributed net income of subsidiaries (19,480 ) (8,280 ) (8,053 ) Total Adjustments (16,908 ) (2,842 ) (5,773 ) Net Cash From Operating Activities 29,527 36,997 14,702 CASH FLOW FROM (USED IN) INVESTING ACTIVITIES Purchases of interest bearing deposits - time (20,000 ) (30,000 ) (10,000 ) Maturity of interest bearing deposits - time 35,000 10,000 10,000 Acquisition of business, less cash received - 431 - Net Cash From (Used In) Investing Activities 15,000 (19,569 ) - CASH FLOW USED IN FINANCING ACTIVITIES Dividends paid (16,554 ) (14,055 ) (8,960 ) Proceeds from issuance of common stock 2,074 1,945 1,776 Share based compensation withholding obligation (882 ) (1,467 ) (579 ) Repurchase of common stock (26,284 ) (12,681 ) - Net Cash Used in Financing Activities (41,646 ) (26,258 ) (7,763 ) Net Increase (Decrease) in Cash and Cash Equivalents 2,881 (8,830 ) 6,939 Cash and Cash Equivalents at Beginning of Year 7,624 16,454 9,515 Cash and Cash Equivalents at End of Year $ 10,505 $ 7,624 $ 16,454

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2019
REVENUE FROM CONTRACTS WITH CUSTOMERS [Abstract]
Disaggregation of Revenue Sources by Attribute	Disaggregation of our revenue sources by attribute for the years ended December 31 follow: 2019 Service Charges on Deposit Accounts Other Deposit Related Income Interchange Income Investment and Insurance Commissions Total (In thousands) Retail Overdraft fees $ 7,590 $ - $ - $ - $ 7,590 Account service charges 2,103 - - - 2,103 ATM fees - 1,368 - - 1,368 Other - 965 - - 965 Business Overdraft fees 1,515 - - - 1,515 ATM fees - 35 - - 35 Other - 422 - - 422 Interchange income - - 10,297 - 10,297 Asset management revenue - - - 1,123 1,123 Transaction based revenue - - - 535 535 Total $ 11,208 $ 2,790 $ 10,297 $ 1,658 $ 25,953 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,790 Investment and insurance commissions 1,658 Bank owned life insurance 1,111 Other 3,723 Total $ 9,282 2018 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 2,406 - - - 2,406 ATM fees - 1,423 - - 1,423 Other - 941 - - 941 Business Overdraft fees 1,567 - - - 1,567 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, 2019
RECENT ACQUISITION [Abstract]
Final 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, 2019USD ($)EmployeeSegmentPaymentshares	Dec. 31, 2018USD ($)Segment	Dec. 31, 2017USD ($)Segment
ACCOUNTING POLICIES [Abstract]
Percentage of loan portfolio secured by real estate	71.70%
Operating Segments [Abstract]
Number of reportable segments | Segment	1	1	1
Mortgage Loan Servicing Rights [Abstract]
Mortgage loan servicing fees | $	$ 6.2	$ 5.5	$ 4.4
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	265
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)	0.7

ACCOUNTING POLICIES, Adoption o

ACCOUNTING POLICIES, Adoption of New Accounting Standards (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
New Accounting Standards [Abstract]
Right of use asset	[1]	$ 8,282
Lease liability	[2]	$ 8,304
ASU 2016-02 [Member]
New Accounting Standards [Abstract]
Right of use asset			$ 7,700
Lease liability			$ 7,700
ASU 2016-13 [Member]
New Accounting Standards [Abstract]
Allowance for loan losses forecast period		2 years
ASU 2016-13 [Member] | Minimum [Member]
New Accounting Standards [Abstract]
Expected increase in the allowance for loan losses		$ 8,000
Expected increase to the allowance for losses related to unfunded loan commitments		1,000
ASU 2016-13 [Member] | Maximum [Member]
New Accounting Standards [Abstract]
Expected increase in the allowance for loan losses		10,000
Expected increase to the allowance for losses related to unfunded loan commitments		$ 2,000
[1]	Included in Accrued income and other assets in our Consolidated Statements of Financial Condition.
[2]	Included in Accrued expenses and other liabilities in our Consolidated Statements of Financial Condition.

RESTRICTIONS ON CASH AND DUE _2

RESTRICTIONS ON CASH AND DUE FROM BANKS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
RESTRICTIONS ON CASH AND DUE FROM BANKS [Abstract]
Average reserve balances maintained	$ 26,600	$ 9,600
Reserve balances related to investment security transactions and merchant payment processing operations	$ 10	$ 130

SECURITIES (Details)

SECURITIES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)SecurityGrade		Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	$ 513,668		$ 433,224
Unrealized gains	5,782		1,520
Unrealized losses	1,050		6,818
Fair value	518,400		427,926
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	130,648		131,526
Less Than Twelve Months, Unrealized Losses	535		1,112
Twelve Months or More, Fair Value	38,343		184,420
Twelve Months or More, Unrealized Losses	515		5,706
Total, Fair value	168,991		315,946
Total, Unrealized Losses	1,050		6,818
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Credit related OTTI charges recognized in earnings	$ 0		0	$ 0
Number of securities settled which were recorded under OTTI | Security	1
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
Reduction	(380)	[1]	0	0
Balance at end of period	1,214		1,594	$ 1,594
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Maturing within one year	10,737
Maturing after one year but within five years	50,035
Maturing after five years but within ten years	47,634
Maturing after ten years	35,055
Amortized cost	143,461
U.S. agency residential mortgage-backed	226,130
U.S. agency commercial mortgage-backed	10,671
Private label mortgage-backed	39,248
Other asset backed	94,158
Amortized cost	513,668		433,224
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Maturing within one year	10,761
Maturing after one year but within five years	50,839
Maturing after five years but within ten years	49,070
Maturing after ten years	35,633
Total available-for-sale securities fair value	146,303
U.S. agency residential mortgage backed	227,762
U.S. agency commercial mortgage-backed	10,756
Private label mortgage-backed	39,693
Other asset backed	93,886
Total	518,400		427,926
U.S. Agency [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	14,591		20,198
Unrealized gains	89		9
Unrealized losses	19		193
Fair value	14,661		20,014
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	2,782		7,150
Less Than Twelve Months, Unrealized Losses	8		46
Twelve Months or More, Fair Value	2,712		11,945
Twelve Months or More, Unrealized Losses	11		147
Total, Fair value	5,494		19,095
Total, Unrealized Losses	$ 19		193
Number of securities with market fair value less than amortized cost | Security	29
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 14,591		20,198
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	14,661		20,014
U.S. Agency Residential Mortgage-Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	226,130		124,777
Unrealized gains	1,910		817
Unrealized losses	278		1,843
Fair value	227,762		123,751
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	56,377		18,374
Less Than Twelve Months, Unrealized Losses	126		180
Twelve Months or More, Fair Value	13,551		48,184
Twelve Months or More, Unrealized Losses	152		1,663
Total, Fair value	69,928		66,558
Total, Unrealized Losses	$ 278		1,843
Number of securities with market fair value less than amortized cost | Security	111
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 226,130		124,777
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	227,762		123,751
U.S. Agency Commercial Mortgage-Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	10,671		5,909
Unrealized gains	113		1
Unrealized losses	28		184
Fair value	10,756		5,726
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	3,284		566
Less Than Twelve Months, Unrealized Losses	24		3
Twelve Months or More, Fair Value	659		5,094
Twelve Months or More, Unrealized Losses	4		181
Total, Fair value	3,943		5,660
Total, Unrealized Losses	$ 28		184
Number of securities with market fair value less than amortized cost | Security	9
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 10,671		5,909
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	10,756		5,726
Private Label Mortgage-Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	39,248		29,735
Unrealized gains	544		321
Unrealized losses	99		637
Fair value	39,693		29,419
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	16,387		8,273
Less Than Twelve Months, Unrealized Losses	55		57
Twelve Months or More, Fair Value	343		16,145
Twelve Months or More, Unrealized Losses	44		580
Total, Fair value	16,730		24,418
Total, Unrealized Losses	$ 99		637
Number of securities with market fair value less than amortized cost | Security	22
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	$ 1,204
Amortized cost	953
Non-credit unrealized loss	0
Unrealized gain	251
Cumulative credit related OTTI	$ 1,214
Number of securities reviewed for OTTI | Security	2
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 39,248		29,735
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	39,693		29,419
Senior Security [Member]
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	601
Amortized cost	511
Non-credit unrealized loss	0
Unrealized gain	90
Cumulative credit related OTTI	757
Super Senior Security [Member]
Private Label Mortgage Backed Securities Below Investment Grade [Abstract]
Fair value	603
Amortized cost	442
Non-credit unrealized loss	0
Unrealized gain	161
Cumulative credit related OTTI	457
Other Asset Backed [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	94,158		83,481
Unrealized gains	103		86
Unrealized losses	375		248
Fair value	93,886		83,319
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	34,027		53,043
Less Than Twelve Months, Unrealized Losses	233		160
Twelve Months or More, Fair Value	13,839		10,235
Twelve Months or More, Unrealized Losses	142		88
Total, Fair value	47,866		63,278
Total, Unrealized Losses	$ 375		248
Number of securities with market fair value less than amortized cost | Security	58
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 94,158		83,481
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	93,886		83,319
Obligations of States and Political Subdivisions [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	94,499		130,244
Unrealized gains	1,724		257
Unrealized losses	121		2,946
Fair value	96,102		127,555
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	15,666		25,423
Less Than Twelve Months, Unrealized Losses	84		262
Twelve Months or More, Fair Value	5,396		80,701
Twelve Months or More, Unrealized Losses	37		2,684
Total, Fair value	21,062		106,124
Total, Unrealized Losses	$ 121		2,946
Number of securities with market fair value less than amortized cost | Security	42
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	$ 94,499		130,244
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	96,102		127,555
Corporate [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	31,904		34,866
Unrealized gains	1,296		29
Unrealized losses	5		586
Fair value	33,195		34,309
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	2,125		17,758
Less Than Twelve Months, Unrealized Losses	5		343
Twelve Months or More, Fair Value	0		9,222
Twelve Months or More, Unrealized Losses	0		243
Total, Fair value	2,125		26,980
Total, Unrealized Losses	$ 5		586
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	$ 31,904		34,866
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	33,195		34,309
Trust Preferred [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	1,968		1,964
Unrealized gains	0		0
Unrealized losses	125		145
Fair value	1,843		1,819
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value	0		939
Less Than Twelve Months, Unrealized Losses	0		61
Twelve Months or More, Fair Value	1,843		880
Twelve Months or More, Unrealized Losses	125		84
Total, Fair value	1,843		1,819
Total, Unrealized Losses	$ 125		145
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	910
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	1,968		1,964
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	1,843		1,819
Foreign Government [Member]
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Amortized cost	499		2,050
Unrealized gains	3		0
Unrealized losses	0		36
Fair value	502		2,014
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Less Than Twelve Months, Fair Value			0
Less Than Twelve Months, Unrealized Losses			0
Twelve Months or More, Fair Value			2,014
Twelve Months or More, Unrealized Losses			36
Total, Fair value			2,014
Total, Unrealized Losses			36
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized cost	499		2,050
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Total	$ 502		$ 2,014
[1]	During 2019 one security with previously recorded OTTI was settled and balance is now zero.

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, 2019	Dec. 31, 2018	Dec. 31, 2017
Gain and losses realized on sale of securities available for sale [Abstract]
Proceeds		$ 68,716	$ 48,736	$ 17,308
Realized gains	[1]	248	192	218
Losses		108	136	3
Trading Securities, Realized Gain (Loss)		170	(60)	50
Gains (losses) related to preferred stock held for sale		0	(60)	$ 50
Pledged securities with book value		$ 8,700	$ 0
Shareholder equity threshold not exceeded by revenue or taxing authority amount		10.00%	10.00%
VISA Class B Common Stock [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		3 Months Ended						12 Months Ended
		Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Loans [Abstract]
Total Loans		$ 2,725,023			$ 2,582,520			$ 2,725,023	$ 2,582,520
Net of deferred loan costs		16,300			13,300			16,300	13,300
Proceeds from sale of loans								50,516	27,658	$ 0
Gain (loss) on sale of loans								19,978	10,597	11,762
Transfer of Portfolio Loans and Leases to Held-for-sale								36,622	41,471	$ 0
Real Estate [Member] | Residential First Mortgages [Member]
Loans [Abstract]
Total Loans	[1]	843,746			811,719			843,746	811,719
Real Estate [Member] | Residential Home Equity and Other Junior Mortgages [Member]
Loans [Abstract]
Total Loans	[1]	166,735			177,574			166,735	177,574
Real Estate [Member] | Construction and Land Development [Member]
Loans [Abstract]
Total Loans	[1]	249,747			180,286			249,747	180,286
Real Estate [Member] | Other [Member]
Loans [Abstract]
Total Loans	[1],[2]	693,580			707,347			693,580	707,347
Consumer [Member]
Loans [Abstract]
Total Loans		448,297			379,607			448,297	379,607
Commercial [Member]
Loans [Abstract]
Total Loans		318,504			319,058			318,504	319,058
Agricultural [Member]
Loans [Abstract]
Total Loans		4,414			6,929			4,414	6,929
Mortgage [Member]
Loans [Abstract]
Total Loans		1,098,911			1,042,890			$ 1,098,911	$ 1,042,890
Mortgage [Member] | Residential Adjustable Rate Mortgage [Member]
Loans [Abstract]
Proceeds from sale of loans				$ 40,600
Gain (loss) on sale of loans				10
Mortgage [Member] | Residential Fixed Rate Mortgage [Member]
Loans [Abstract]
Proceeds from sale of loans		35,300		29,800	10,900
Gain (loss) on sale of loans		$ 1,200		$ 530	$ (100)
Transfer of Portfolio Loans and Leases to Held-for-sale			$ 36,600
Mortgage [Member] | Residential Mortgage Fixed and Adjustable Rate Mortgage [Member]
Loans [Abstract]
Proceeds from sale of loans			9,900			$ 11,100	$ 16,500
Gain (loss) on sale of loans			$ 70			$ (10)	$ 50
[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, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		$ 24,888	$ 22,587	$ 20,234
Additions (deductions) [Abstract]
Provision for loan losses		824	1,503	1,199
Recoveries credited to allowance		3,961	4,622	4,205
Loans charged against the allowance		(3,525)	(3,824)	(3,051)
Balance at end of period		26,148	24,888	22,587
Allowance for loan losses [Abstract]
Individually evaluated for impairment		6,155	6,310
Collectively evaluated for impairment		19,993	18,578
Total ending allowance for loan losses balance		26,148	24,888
Loans [Abstract]
Individually evaluated for impairment		55,892	58,461
Collectively evaluated for impairment		2,675,193	2,530,084
Total loans recorded investment		2,733,370	2,591,058
Accrued interest included in recorded investment		8,347	8,538
Total Loans		2,725,023	2,582,520
Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0	0
Loans [Abstract]
Loans acquired with deteriorated credit quality		2,285	2,513
Commercial [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		7,090	5,595	4,880
Additions (deductions) [Abstract]
Provision for loan losses		(651)	(946)	(327)
Recoveries credited to allowance		2,165	2,889	1,497
Loans charged against the allowance		(682)	(448)	(455)
Balance at end of period		7,922	7,090	5,595
Allowance for loan losses [Abstract]
Individually evaluated for impairment		1,031	1,305
Collectively evaluated for impairment		6,891	5,785
Total ending allowance for loan losses balance		7,922	7,090
Loans [Abstract]
Individually evaluated for impairment		9,393	8,697
Collectively evaluated for impairment		1,158,906	1,137,586
Total loans recorded investment		1,169,693	1,147,892
Accrued interest included in recorded investment		2,998	3,411
Total Loans		1,166,695	1,144,481
Commercial [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0	0
Loans [Abstract]
Loans acquired with deteriorated credit quality		1,394	1,609
Mortgage [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		7,978	8,733	8,681
Additions (deductions) [Abstract]
Provision for loan losses		526	457	(567)
Recoveries credited to allowance		933	734	1,741
Loans charged against the allowance		(1,221)	(1,946)	(1,122)
Balance at end of period		8,216	7,978	8,733
Allowance for loan losses [Abstract]
Individually evaluated for impairment		4,863	4,799
Collectively evaluated for impairment		3,353	3,179
Total ending allowance for loan losses balance		8,216	7,978
Loans [Abstract]
Individually evaluated for impairment		43,574	46,394
Collectively evaluated for impairment		1,058,917	1,000,038
Total loans recorded investment		1,103,066	1,046,987
Accrued interest included in recorded investment	[1]	4,155	4,097
Total Loans		1,098,911	1,042,890
Mortgage [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0	0
Loans [Abstract]
Loans acquired with deteriorated credit quality		575	555
Installment [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		895	864	1,011
Additions (deductions) [Abstract]
Provision for loan losses		1,147	462	360
Recoveries credited to allowance		863	999	967
Loans charged against the allowance		(1,622)	(1,430)	(1,474)
Balance at end of period		1,283	895	864
Allowance for loan losses [Abstract]
Individually evaluated for impairment		261	206
Collectively evaluated for impairment		1,022	689
Total ending allowance for loan losses balance		1,283	895
Loans [Abstract]
Individually evaluated for impairment		2,925	3,370
Collectively evaluated for impairment		457,370	392,460
Total loans recorded investment		460,611	396,179
Accrued interest included in recorded investment	[1]	1,194	1,030
Total Loans		459,417	395,149
Installment [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		0	0
Loans [Abstract]
Loans acquired with deteriorated credit quality		316	349
Subjective Allocation [Member]
Analysis of allowance for loan losses by portfolio segment [Roll Forward]
Balance at beginning of period		8,925	7,395	5,662
Additions (deductions) [Abstract]
Provision for loan losses		(198)	1,530	1,733
Recoveries credited to allowance		0	0	0
Loans charged against the allowance		0	0	0
Balance at end of period		8,727	8,925	$ 7,395
Allowance for loan losses [Abstract]
Individually evaluated for impairment		0	0
Collectively evaluated for impairment		8,727	8,925
Total ending allowance for loan losses balance		8,727	8,925
Subjective Allocation [Member] | Loans Acquired with Deteriorated Credit Quality [Member]
Allowance for loan losses [Abstract]
Loans acquired with deteriorated credit quality		$ 0	$ 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, 2019	Dec. 31, 2018	Dec. 31, 2017
Loans [Abstract]
Accrued interest included in recorded investment		$ 8,347	$ 8,538
Accrued Interest		400	400	$ 400
Interest Income		0	0	$ 0
Loans Past Due, 90+ days [Member]
Loans [Abstract]
Accrued interest included in recorded investment		0	0
Commercial and Industrial [Member]
Loans [Abstract]
Government guaranteed loans excluded from non-performing loans		77	97
1-4 Family Owner Occupied - Non-jumbo [Member]
Loans [Abstract]
Government guaranteed loans excluded from non-performing loans		569	363
Commercial [Member]
Loans [Abstract]
Accrued interest included in recorded investment		2,998	3,411
Mortgage [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	4,155	4,097
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	1,139	851
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	1,662	1,789
Mortgage [Member] | 1-4 Non-owner Occupied [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	586	550
Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	502	544
Mortgage [Member] | Resort Lending [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	266	363
Installment [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	1,194	1,030
Installment [Member] | Boat Lending [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	490	403
Installment [Member] | Recreational Vehicle Lending [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	378	311
Installment [Member] | Other [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[1]	326	316
Non-Performing Loans [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	5
Non-Accrual	[2]	9,532	8,569
Total Non-performing Loans	[2]	9,532	8,574
Accrued interest included in recorded investment	[2]	0	0
Non-Performing Loans [Member] | Loans Past Due, 90+ days [Member]
Loans [Abstract]
Accrued interest included in recorded investment	[2]	0	0
Non-Performing Loans [Member] | Commercial [Member] | Commercial and Industrial [Member]
Loans [Abstract]
90+ and Still Accruing	[2],[3]	0	0
Non-Accrual	[2],[3]	565	1,345
Total Non-performing Loans	[2],[3]	565	1,345
Non-Performing Loans [Member] | Commercial [Member] | Commercial Real Estate [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	735	778
Total Non-performing Loans	[2]	735	778
Non-Performing Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	1,179	184
Total Non-performing Loans	[2]	1,179	184
Non-Performing Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Loans [Abstract]
90+ and Still Accruing	[2],[4]	0	5
Non-Accrual	[2],[4]	3,540	2,974
Total Non-performing Loans	[2],[4]	3,540	2,979
Non-Performing Loans [Member] | Mortgage [Member] | 1-4 Non-owner Occupied [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	1,039	1,259
Total Non-performing Loans	[2]	1,039	1,259
Non-Performing Loans [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	979	493
Total Non-performing Loans	[2]	979	493
Non-Performing Loans [Member] | Mortgage [Member] | Resort Lending [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	690	755
Total Non-performing Loans	[2]	690	755
Non-Performing Loans [Member] | Installment [Member] | Boat Lending [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	332	166
Total Non-performing Loans	[2]	332	166
Non-Performing Loans [Member] | Installment [Member] | Recreational Vehicle Lending [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	3	7
Total Non-performing Loans	[2]	3	7
Non-Performing Loans [Member] | Installment [Member] | Other [Member]
Loans [Abstract]
90+ and Still Accruing	[2]	0	0
Non-Accrual	[2]	470	608
Total Non-performing Loans	[2]	$ 470	$ 608
[1]	Credit scores have been updated within the last twelve months.
[2]	Non-performing loans exclude purchase credit impaired loans.
[3]	Non-performing commercial and industrial loans exclude $0.077 million and $0.097 million of government guaranteed loans at December 31, 2019 and 2018, respectively.
[4]	Non-performing 1-4 family owner occupied - non jumbo loans exclude $0.569 million and $0.363 million of government guaranteed loans at December 31, 2019 and 2018, respectively.

LOANS AND PAYMENT PLAN RECEIV_6

LOANS AND PAYMENT PLAN RECEIVABLES, Aging Analysis of Loans by Class (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Aging analysis of loans by class [Abstract]
Total		$ 14,476	$ 12,795
Loans not Past Due		2,718,894	2,578,263
Total loans recorded investment		2,733,370	2,591,058
Accrued interest included in recorded investment		8,347	8,538
Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		7,449	4,960
Accrued interest included in recorded investment		74	44
Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		2,936	820
Accrued interest included in recorded investment		34	11
Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		4,091	7,015
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		108	55
Loans Not Past Due [Member]
Aging analysis of loans by class [Abstract]
Accrued interest included in recorded investment		8,239	8,483
Commercial [Member]
Aging analysis of loans by class [Abstract]
Total loans recorded investment		1,169,693	1,147,892
Accrued interest included in recorded investment		2,998	3,411
Commercial [Member] | Commercial and Industrial [Member]
Aging analysis of loans by class [Abstract]
Total		391	1,582
Loans not Past Due		564,480	580,935
Total loans recorded investment		564,871	582,517
Commercial [Member] | Commercial and Industrial [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	1,582
Commercial [Member] | Commercial and Industrial [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		289	0
Commercial [Member] | Commercial and Industrial [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		102	0
Commercial [Member] | Commercial Real Estate [Member]
Aging analysis of loans by class [Abstract]
Total		912	0
Loans not Past Due		603,910	565,375
Total loans recorded investment		604,822	565,375
Commercial [Member] | Commercial Real Estate [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		177	0
Commercial [Member] | Commercial Real Estate [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		0	0
Commercial [Member] | Commercial Real Estate [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		735	0
Mortgage [Member]
Aging analysis of loans by class [Abstract]
Total loans recorded investment		1,103,066	1,046,987
Accrued interest included in recorded investment	[1]	4,155	4,097
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Aging analysis of loans by class [Abstract]
Total		2,794	184
Loans not Past Due		398,759	313,154
Total loans recorded investment		401,553	313,338
Accrued interest included in recorded investment	[1]	1,139	851
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		1,757	0
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		1,037	0
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		0	184
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Aging analysis of loans by class [Abstract]
Total		4,911	5,188
Loans not Past Due		342,349	362,767
Total loans recorded investment		347,260	367,955
Accrued interest included in recorded investment	[1]	1,662	1,789
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		2,672	1,519
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		852	145
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		1,387	3,524
Mortgage [Member] | 1-4 Non-owner Occupied [Member]
Aging analysis of loans by class [Abstract]
Total		1,454	1,573
Loans not Past Due		168,083	162,673
Total loans recorded investment		169,537	164,246
Accrued interest included in recorded investment	[1]	586	550
Mortgage [Member] | 1-4 Non-owner Occupied [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		695	265
Mortgage [Member] | 1-4 Non-owner Occupied [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		136	49
Mortgage [Member] | 1-4 Non-owner Occupied [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		623	1,259
Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Aging analysis of loans by class [Abstract]
Total		1,385	1,039
Loans not Past Due		115,157	118,628
Total loans recorded investment		116,542	119,667
Accrued interest included in recorded investment	[1]	502	544
Mortgage [Member] | 1-4 Family - 2nd Lien [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		909	446
Mortgage [Member] | 1-4 Family - 2nd Lien [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		90	100
Mortgage [Member] | 1-4 Family - 2nd Lien [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		386	493
Mortgage [Member] | Resort Lending [Member]
Aging analysis of loans by class [Abstract]
Total		982	1,007
Loans not Past Due		67,192	80,774
Total loans recorded investment		68,174	81,781
Accrued interest included in recorded investment	[1]	266	363
Mortgage [Member] | Resort Lending [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		364	252
Mortgage [Member] | Resort Lending [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		53	0
Mortgage [Member] | Resort Lending [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		565	755
Installment [Member]
Aging analysis of loans by class [Abstract]
Total loans recorded investment		460,611	396,179
Accrued interest included in recorded investment	[1]	1,194	1,030
Installment [Member] | Boat Lending [Member]
Aging analysis of loans by class [Abstract]
Total		532	777
Loans not Past Due		202,750	169,117
Total loans recorded investment		203,282	169,894
Accrued interest included in recorded investment	[1]	490	403
Installment [Member] | Boat Lending [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		337	316
Installment [Member] | Boat Lending [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		107	295
Installment [Member] | Boat Lending [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		88	166
Installment [Member] | Recreational Vehicle Lending [Member]
Aging analysis of loans by class [Abstract]
Total		261	56
Loans not Past Due		153,184	125,780
Total loans recorded investment		153,445	125,836
Accrued interest included in recorded investment	[1]	378	311
Installment [Member] | Recreational Vehicle Lending [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		161	28
Installment [Member] | Recreational Vehicle Lending [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		97	21
Installment [Member] | Recreational Vehicle Lending [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		3	7
Installment [Member] | Other [Member]
Aging analysis of loans by class [Abstract]
Total		854	1,389
Loans not Past Due		103,030	99,060
Total loans recorded investment		103,884	100,449
Accrued interest included in recorded investment	[1]	326	316
Installment [Member] | Other [Member] | Loans Past Due, 30-59 days [Member]
Aging analysis of loans by class [Abstract]
Total		377	552
Installment [Member] | Other [Member] | Loans Past Due, 60-89 days [Member]
Aging analysis of loans by class [Abstract]
Total		275	210
Installment [Member] | Other [Member] | Loans Past Due, 90+ days [Member]
Aging analysis of loans by class [Abstract]
Total		$ 202	$ 627
[1]	Credit scores have been updated within the last twelve months.

LOANS AND PAYMENT PLAN RECEIV_7

LOANS AND PAYMENT PLAN RECEIVABLES, Impaired Financing Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Impaired loan with no allocated allowance for loan losses [Abstract]
TDR	$ 337	$ 0
Non - TDR	1,550	0
Impaired loans with an allocated allowance for loan losses [Abstract]
TDR - allowance based on collateral	1,587	2,787
TDR - allowance based on present value cash flow	48,798	53,258
Non - TDR - allowance based on collateral	3,365	2,145
Total impaired loans	55,637	58,190
Amount of allowance for loan losses allocated [Abstract]
TDR - allowance based on collateral	542	769
TDR - allowance based on present value cash flow	4,641	4,849
Non - TDR - allowance based on collateral	972	692
Total amount of allowance for loan losses allocated	6,155	6,310
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	1,887	4
Unpaid Principal Balance, with no related allowance for loan losses recorded	2,115	616
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	54,005	58,457
Unpaid Principal Balance, with an allowance for loan losses recorded	56,708	60,282
Recorded Investment	55,892	58,461
Unpaid Principal Balance	58,823	60,898
Related Allowance	6,155	6,310
Accrued interest included in recorded investment	255	271
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	789	1,396	$ 987
Interest Income Recognized, with no related allowance for loan losses recorded	13	58	49
Average Recorded Investment, with an allowance for loan losses recorded	55,428	61,529	70,920
Interest Income Recognized, with an allowance for loan losses recorded	2,978	3,052	3,182
Average Recorded Investment	56,217	62,925	71,907
Interest Income Recognized	2,991	3,110	3,231
Commercial [Member] | Commercial and Industrial [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	257	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	257	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	1,655	3,637
Unpaid Principal Balance, with an allowance for loan losses recorded	1,706	3,735
Recorded Investment	1,912	3,637
Unpaid Principal Balance	1,963	3,735
Related Allowance	453	967
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	51	378	751
Interest Income Recognized, with no related allowance for loan losses recorded	0	20	22
Average Recorded Investment, with an allowance for loan losses recorded	2,256	2,641	3,298
Interest Income Recognized, with an allowance for loan losses recorded	72	127	132
Average Recorded Investment	2,307	3,019	4,049
Interest Income Recognized	72	147	154
Commercial [Member] | Commercial Real Estate [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	796	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	796	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	6,685	5,060
Unpaid Principal Balance, with an allowance for loan losses recorded	6,661	5,047
Recorded Investment	7,481	5,060
Unpaid Principal Balance	7,457	5,047
Related Allowance	578	338
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	278	961	183
Interest Income Recognized, with no related allowance for loan losses recorded	5	0	0
Average Recorded Investment, with an allowance for loan losses recorded	5,778	5,199	7,242
Interest Income Recognized, with an allowance for loan losses recorded	315	288	377
Average Recorded Investment	6,056	6,160	7,425
Interest Income Recognized	320	288	377
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [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	1,447	1,348
Unpaid Principal Balance, with an allowance for loan losses recorded	1,445	1,649
Recorded Investment	1,447	1,348
Unpaid Principal Balance	1,445	1,649
Related Allowance	91	151
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	41	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	995	1,335	2,425
Interest Income Recognized, with an allowance for loan losses recorded	39	69	67
Average Recorded Investment	995	1,376	2,425
Interest Income Recognized	39	69	67
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	212	3
Unpaid Principal Balance, with no related allowance for loan losses recorded	217	474
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	10,163	25,877
Unpaid Principal Balance, with an allowance for loan losses recorded	10,695	26,737
Recorded Investment	10,375	25,880
Unpaid Principal Balance	10,912	27,211
Related Allowance	1,031	2,203
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	201	15	52
Interest Income Recognized, with no related allowance for loan losses recorded	0	27	21
Average Recorded Investment, with an allowance for loan losses recorded	15,183	28,183	31,468
Interest Income Recognized, with an allowance for loan losses recorded	594	1,408	1,439
Average Recorded Investment	15,384	28,198	31,520
Interest Income Recognized	594	1,435	1,460
Mortgage [Member] | 1-4 Non-owner Occupied [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	214	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	366	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	4,962	5,565
Unpaid Principal Balance, with an allowance for loan losses recorded	5,542	5,988
Recorded Investment	5,176	5,565
Unpaid Principal Balance	5,908	5,988
Related Allowance	572	507
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	123	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	2,874	5,475	5,362
Interest Income Recognized, with an allowance for loan losses recorded	291	314	269
Average Recorded Investment	2,997	5,475	5,362
Interest Income Recognized	291	314	269
Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired Loans by class [Abstract]
Recorded Investment, with no related allowance for loan losses recorded	407	0
Unpaid Principal Balance, with no related allowance for loan losses recorded	438	0
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	14,059	273
Unpaid Principal Balance, with an allowance for loan losses recorded	15,243	272
Recorded Investment	14,466	273
Unpaid Principal Balance	15,681	272
Related Allowance	1,695	11
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	136	0	0
Interest Income Recognized, with no related allowance for loan losses recorded	7	0	0
Average Recorded Investment, with an allowance for loan losses recorded	13,383	284	306
Interest Income Recognized, with an allowance for loan losses recorded	809	12	11
Average Recorded Investment	13,519	284	306
Interest Income Recognized	816	12	11
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	12,110	13,328
Unpaid Principal Balance, with an allowance for loan losses recorded	12,263	13,354
Recorded Investment	12,110	13,328
Unpaid Principal Balance	12,263	13,354
Related Allowance	1,474	1,927
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	11,697	14,687	16,383
Interest Income Recognized, with an allowance for loan losses recorded	669	606	616
Average Recorded Investment	11,697	14,687	16,383
Interest Income Recognized	669	606	616
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	0	5
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	0	0
Unpaid Principal Balance, with an allowance for loan losses recorded	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	5
Related Allowance	0	0
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	54	1	1
Interest Income Recognized, with an allowance for loan losses recorded	0	0	1
Average Recorded Investment	54	1	1
Interest Income Recognized	0	0	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	0	79
Unpaid Principal Balance, with an allowance for loan losses recorded	0	79
Recorded Investment	0	79
Unpaid Principal Balance	0	79
Related Allowance	0	4
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	22	84	100
Interest Income Recognized, with an allowance for loan losses recorded	0	4	5
Average Recorded Investment	22	84	100
Interest Income Recognized	0	4	5
Installment [Member] | Other [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	41	137
With no related allowance for loan losses recorded	0	0
Recorded Investment, with an allowance for loan losses recorded	2,924	3,290
Unpaid Principal Balance, with an allowance for loan losses recorded	3,153	3,421
Recorded Investment	2,925	3,291
Unpaid Principal Balance	3,194	3,558
Related Allowance	261	202
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	1	1
Interest Income Recognized, with no related allowance for loan losses recorded	1	11	6
Average Recorded Investment, with an allowance for loan losses recorded	3,186	3,640	4,335
Interest Income Recognized, with an allowance for loan losses recorded	189	224	265
Average Recorded Investment	3,186	3,641	4,336
Interest Income Recognized	$ 190	$ 235	$ 271

LOANS AND PAYMENT PLAN RECEIV_8

LOANS AND PAYMENT PLAN RECEIVABLES, Troubled Debt Restructurings (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2019USD ($)PaymentContract	Dec. 31, 2018USD ($)Contract	Dec. 31, 2017USD ($)Contract
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		$ 50,722	$ 56,045
Number of consecutive timely payments required | Payment		6
Troubled debt restructuring, specific reserve		$ 5,200	5,600
Additional amounts committed to lend as troubled debt restructurings		$ 50	$ 40
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		24	34	37
Pre-modification recorded balance		$ 4,336	$ 3,089	$ 2,121
Post-modification recorded balance		4,342	3,092	2,135
Increase (decrease) in allowance for loan losses		500	(200)	100
Charge offs due to troubled debt restructurings		$ 0	$ 0	$ 0
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		2	1	7
Recorded Balance		$ 31	$ 13	$ 177
Past due period for modified loans		90 days
Increase (decrease) in allowance for loan loss due to TDRs that subsequently defaulted		$ 0	0	40
Charge-offs on TDRs that subsequently defaulted		$ 0	0	$ 50
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		$ 47,575	53,087
Non-performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[1]	3,147	2,958
Commercial [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		8,514	6,534
Commercial [Member] | Performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring		7,974	6,460
Commercial [Member] | Non-performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[1]	$ 540	$ 74
Commercial [Member] | Commercial and Industrial [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		8	7	15
Pre-modification recorded balance		$ 1,609	$ 652	$ 925
Post-modification recorded balance		$ 1,609	$ 652	$ 925
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		1	0	6
Recorded Balance		$ 19	$ 0	$ 164
Commercial [Member] | Commercial Real Estate [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		3	2	0
Pre-modification recorded balance		$ 1,479	$ 204	$ 0
Post-modification recorded balance		$ 1,479	$ 204	$ 0
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		0	1	0
Pre-modification recorded balance		$ 0	$ 419	$ 0
Post-modification recorded balance		$ 0	$ 419	$ 0
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		2	9	5
Pre-modification recorded balance		$ 478	$ 991	$ 423
Post-modification recorded balance		$ 483	$ 994	$ 429
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		1	0	0
Recorded Balance		$ 12	$ 0	$ 0
Mortgage [Member] | 1-4 Non-owner Occupied [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		1	0	1
Pre-modification recorded balance		$ 507	$ 0	$ 33
Post-modification recorded balance		$ 505	$ 0	$ 33
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	0	0
Recorded Balance		$ 0	$ 0	$ 0
Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Loans classified as troubled debt restructurings [Abstract]
Number of contracts | Contract		3	0	0
Pre-modification recorded balance		$ 75	$ 0	$ 0
Post-modification recorded balance		$ 75	$ 0	$ 0
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		0	1	1
Pre-modification recorded balance		$ 0	$ 115	$ 189
Post-modification recorded balance		$ 0	$ 114	$ 189
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		7	14	15
Pre-modification recorded balance		$ 188	$ 708	$ 551
Post-modification recorded balance		$ 191	$ 709	$ 559
TDR that subsequently defaulted [Abstract]
Number of contracts | Contract		0	1	1
Recorded Balance		$ 0	$ 13	$ 13
Retail [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[2]	42,208	49,511
Retail [Member] | Performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[2]	39,601	46,627
Retail [Member] | Non-performing TDR's [Member]
Troubled Debt Restructuring [Abstract]
Troubled debt restructuring	[1],[2],[3]	$ 2,607	$ 2,884
[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_9

LOANS AND PAYMENT PLAN RECEIVABLES, Loan Ratings by Loan Class, Commercial (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Loan ratings/credit scores by loan class [Abstract]
Loans	$ 2,733,370	$ 2,591,058
Accrued interest included in total	8,347	8,538
Commercial [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	1,169,693	1,147,892
Accrued interest included in total	2,998	3,411
Commercial [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	1,096,471	1,082,510
Accrued interest included in total	2,763	3,107
Commercial [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	67,420	57,184
Accrued interest included in total	205	174
Commercial [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	4,502	5,777
Accrued interest included in total	30	130
Commercial [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	1,300	2,421
Accrued interest included in total	0	0
Commercial [Member] | Commercial and Industrial [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	564,871	582,517
Commercial [Member] | Commercial and Industrial [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	515,955	551,441
Commercial [Member] | Commercial and Industrial [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	44,384	23,910
Commercial [Member] | Commercial and Industrial [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	3,967	5,577
Commercial [Member] | Commercial and Industrial [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	565	1,589
Commercial [Member] | Commercial Real Estate [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	604,822	565,375
Commercial [Member] | Commercial Real Estate [Member] | Non-Watch 1-6 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	580,516	531,069
Commercial [Member] | Commercial Real Estate [Member] | Watch 7-8 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	23,036	33,274
Commercial [Member] | Commercial Real Estate [Member] | Substandard Accrual 9 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	535	200
Commercial [Member] | Commercial Real Estate [Member] | Non Accrual 10-11 [Member]
Loan ratings/credit scores by loan class [Abstract]
Loans	$ 735	$ 832

LOANS AND PAYMENT PLAN RECEI_10

LOANS AND PAYMENT PLAN RECEIVABLES, Loan Ratings by Loan Class, Mortgage and Installment Segments (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Loan ratings/credit scores by loan class [Abstract]
Accrued interest included in total		$ 8,347	$ 8,538
Mortgage [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	141,630	121,012
750-799	[1]	474,044	476,484
700-749	[1]	281,835	252,126
650-699	[1]	119,052	114,460
600-649	[1]	47,236	41,748
550-599	[1]	17,061	17,301
500-549	[1]	13,499	9,789
Under 500	[1]	3,972	3,155
Unknown	[1]	4,737	10,912
Total	[1]	1,103,066	1,046,987
Accrued interest included in total	[1]	4,155	4,097
Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	48,486	33,337
750-799	[1]	198,491	167,992
700-749	[1]	106,609	69,018
650-699	[1]	31,553	28,637
600-649	[1]	13,230	9,911
550-599	[1]	514	2,034
500-549	[1]	1,519	0
Under 500	[1]	641	647
Unknown	[1]	510	1,762
Total	[1]	401,553	313,338
Accrued interest included in total	[1]	1,139	851
Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	43,848	46,509
750-799	[1]	111,521	136,105
700-749	[1]	95,064	96,378
650-699	[1]	51,174	48,663
600-649	[1]	21,938	19,139
550-599	[1]	12,308	9,619
500-549	[1]	7,940	7,463
Under 500	[1]	2,208	1,181
Unknown	[1]	1,259	2,898
Total	[1]	347,260	367,955
Accrued interest included in total	[1]	1,662	1,789
Mortgage [Member] | 1-4 Non-owner Occupied [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	24,315	19,191
750-799	[1]	84,656	79,837
700-749	[1]	34,839	36,103
650-699	[1]	13,995	15,854
600-649	[1]	5,897	5,533
550-599	[1]	1,863	2,396
500-549	[1]	1,870	1,338
Under 500	[1]	533	802
Unknown	[1]	1,569	3,192
Total	[1]	169,537	164,246
Accrued interest included in total	[1]	586	550
Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	13,905	11,077
750-799	[1]	50,012	56,008
700-749	[1]	30,697	33,345
650-699	[1]	14,267	11,361
600-649	[1]	4,097	4,077
550-599	[1]	1,703	1,385
500-549	[1]	1,281	882
Under 500	[1]	511	382
Unknown	[1]	69	1,150
Total	[1]	116,542	119,667
Accrued interest included in total	[1]	502	544
Mortgage [Member] | Resort Lending [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	11,076	10,898
750-799	[1]	29,364	36,542
700-749	[1]	14,626	17,282
650-699	[1]	8,063	9,945
600-649	[1]	2,074	3,088
550-599	[1]	673	1,867
500-549	[1]	889	106
Under 500	[1]	79	143
Unknown	[1]	1,330	1,910
Total	[1]	68,174	81,781
Accrued interest included in total	[1]	266	363
Installment [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	60,122	48,026
750-799	[1]	244,127	208,972
700-749	[1]	99,749	87,978
650-699	[1]	41,269	28,162
600-649	[1]	8,135	7,668
550-599	[1]	3,422	3,360
500-549	[1]	1,968	1,775
Under 500	[1]	615	548
Unknown	[1]	1,204	9,690
Total	[1]	460,611	396,179
Accrued interest included in total	[1]	1,194	1,030
Installment [Member] | Boat Lending [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	28,041	20,767
750-799	[1]	118,380	100,191
700-749	[1]	41,490	35,455
650-699	[1]	11,485	10,581
600-649	[1]	2,254	1,657
550-599	[1]	946	652
500-549	[1]	377	286
Under 500	[1]	309	266
Unknown	[1]	0	39
Total	[1]	203,282	169,894
Accrued interest included in total	[1]	490	403
Installment [Member] | Recreational Vehicle Lending [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	24,470	20,197
750-799	[1]	88,164	74,154
700-749	[1]	31,055	24,890
650-699	[1]	7,267	4,918
600-649	[1]	1,411	992
550-599	[1]	592	453
500-549	[1]	464	225
Under 500	[1]	22	7
Unknown	[1]	0	0
Total	[1]	153,445	125,836
Accrued interest included in total	[1]	378	311
Installment [Member] | Other [Member]
Loan ratings/credit scores by loan class [Abstract]
800 and above	[1]	7,611	7,062
750-799	[1]	37,583	34,627
700-749	[1]	27,204	27,633
650-699	[1]	22,517	12,663
600-649	[1]	4,470	5,019
550-599	[1]	1,884	2,255
500-549	[1]	1,127	1,264
Under 500	[1]	284	275
Unknown	[1]	1,204	9,651
Total	[1]	103,884	100,449
Accrued interest included in total	[1]	$ 326	$ 316
[1]	Credit scores have been updated within the last twelve months.

LOANS AND PAYMENT PLAN RECEI_11

LOANS AND PAYMENT PLAN RECEIVABLES, Loans Serviced for Others (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)QuarterPSARate	Dec. 31, 2018USD ($)PSARate	Dec. 31, 2017USD ($)
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	$ 2,581,166	$ 2,333,745
Custodial deposit accounts	$ 29,900	22,000
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	$ 21,400
Balance at beginning of period		15,699	$ 13,671
Change in accounting (see note #1)	0	0	542
Balance at beginning of period, as adjusted	21,400	15,699	14,213
Originated servicing rights capitalized	7,303	4,977	4,230
Servicing rights acquired	0	3,047	0
Change in fair value due to price	(6,408)	191	(718)
Change in fair value due to pay downs	(3,124)	(2,514)	(2,026)
Balance at end of year			15,699
Balance at end of year	19,171	21,400
Loans sold and serviced that have had servicing rights capitalized	$ 2,580,705	$ 2,333,081	$ 1,815,668
Average coupon rate	4.22%	4.23%
Average servicing fee	0.258%	0.258%
Average discount rate	10.14%	10.15%
Average PSA Rate | PSARate	250	182
Fannie Mae [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	$ 1,449,935	$ 1,350,703
Freddie Mac [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	852,123	712,740
Ginnie Mae [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	180,941	165,467
FHLB [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	69,149	78,687
Other [Member]
Mortgage loans serviced for others [Abstract]
Mortgage loans serviced	$ 29,018	$ 26,148

LOANS AND PAYMENT PLAN RECEI_12

LOANS AND PAYMENT PLAN RECEIVABLES, Purchase Credit Impaired ("PCI") Loans (Details) - TCSB Bancorp, Inc. [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	$ 2,285	$ 2,513
Allowance for loan losses	0	0
Carrying amount, net of allowance for loan losses	2,285	2,513
Accretable yield of PCI loans, or income expected to be collected [Roll Forward]
Balance at beginning of period	462	0
New loans purchased	0	568
Accretion of income	(187)	(106)
Reclassification from (to) nonaccretable difference	365	0
Disposals/other adjustments	0	0
Balance at end of period	640	462
Commercial [Member]
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	1,394	1,609
Mortgage [Member]
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	575	555
Installment [Member]
Carrying amount of loans that meet the criteria of ASC 310-30 treatment [Abstract]
Total carrying amount	$ 316	$ 349

OTHER REAL ESTATE (Details)

OTHER REAL ESTATE (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Real Estate [Roll Forward]
Balance at beginning of year, net of valuation allowance	[1]	$ 1,178	$ 1,628	$ 4,956
Loans transferred to other real estate	[1]	2,242	1,510	1,735
Sales of other real estate	[1]	(1,438)	(1,822)	(4,737)
Additions to valuation allowance charged to expense	[1]	(267)	(138)	(326)
Balance at end of year, net of valuation allowance	[1]	1,715	1,178	1,628
Other repossessed assets		150	120
Real Estate Owned Valuation Allowance [Roll Forward]
Balance at beginning of year		144	123	793
Additions charged to expense		267	138	326
Direct write-downs upon sale		(319)	(117)	(996)
Balance at end of year		92	144	$ 123
Foreclosed residential real estate		1,200	1,200
Mortgage loans in process of foreclosure		700	300
Other real estate and repossessed assets		$ 1,865	$ 1,299
[1]	Table excludes other repossessed assets totaling $0.15 million and $0.12 million at December 31, 2019 and 2018, respectively.

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 146,035	$ 143,267
Accumulated depreciation and amortization	(107,624)	(104,490)
Property and equipment, net	38,411	38,777
Depreciation expense	5,200	5,100	$ 5,300
Land and Land Improvements [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	17,478	16,843
Buildings [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	57,363	56,385
Equipment [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 71,194	$ 70,039

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Amortized intangible assets - core deposits [Abstract]
Gross Carrying Amount	$ 11,916	$ 11,916
Accumulated Amortization	6,590	5,501
Unamortized intangible assets - goodwill [Abstract]
Gross Carrying Amount	28,300	28,300
Intangible amortization expense	1,100	$ 1,000	$ 300
Summary of estimated core deposit intangible amortization [Abstract]
2020	1,020
2021	970
2022	785
2023	547
2024	516
2025 and thereafter	1,488
Total	$ 5,326

DEPOSITS (Details)

DEPOSITS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of interest expense on deposits [Abstract]
Savings and interest-bearing checking	$ 5,371,000	$ 4,146,000	$ 1,530,000
Reciprocal	6,024,000	1,292,000	342,000
Time	7,148,000	5,343,000	4,288,000
Brokered time	4,882,000	3,697,000	615,000
Total	23,425,000	14,478,000	$ 6,775,000
Aggregate amount of time deposits of $250,000 or more	71,500,000	74,000,000
Time Deposits denominations amount	250,000	250,000
Summary of the maturity of time deposits [Abstract]
2020	501,609,000
2021	73,398,000
2022	13,929,000
2023	15,136,000
2024	5,020,000
2025 and thereafter	445,000
Total	609,537,000
Summary of reciprocal deposits [Abstract]
Demand	383,953,000	114,503,000
Money market	4,416,000	8,577,000
Time	42,658,000	58,992,000
Total	$ 431,027,000	$ 182,072,000

OTHER BORROWINGS (Details)

OTHER BORROWINGS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of other borrowings [Abstract]
Advances from the FHLB	$ 63,640	$ 25,696
Federal funds purchased	25,000	0
Other	6	4
Total	88,646	25,700
Federal Home Loan Banks [Abstract]
Federal home loan bank stock	8,600
Unused borrowing capacity with FHLB	836,500
Interest expense on FHLB advances	700	1,000	$ 900
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	$ 63,640	$ 25,696
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
Total FHLB advances, Rate	1.47%	2.28%
Short-term Debt [Abstract]
Interest expense on federal funds purchased	$ 100	$ 100	100
Available for sale and loans, pledged to secure other borrowings	$ 1,900,000
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]
2019		10,000
2020	$ 28,645	10,762
2022	4,995	$ 4,934
2025 and thereafter	$ 30,000
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due [Abstract]
2019, Rate		1.60%
2020, Rate	2.19%	3.18%
2022, Rate	1.69%	1.69%
2025 and thereafter, Rate	0.74%
Federal Reserve Bank Advances [Member]
Short-term Debt [Abstract]
Borrowings	$ 0	$ 0
Average borrowings	305	$ 3	$ 47
Unused borrowing capacity	$ 348,600

SUBORDINATED DEBENTURES (Detail

SUBORDINATED DEBENTURES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Quarter	Dec. 31, 2018USD ($)	Mar. 31, 2018USD ($)
SUBORDINATED DEBENTURES [Abstract]
Trust preferred securities	$ 38,200	$ 38,200
Summary of information regarding subordinated debentures [Abstract]
Subordinated Debentures	$ 39,456	39,388
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	$ 39,456	39,388
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	5,155
Discount	(1,268)	(1,336)	$ (1,400)
Trust Preferred Securities Subject to Mandatory Redemption [Member]
Summary of information regarding subordinated debentures [Abstract]
Trust Preferred Securities Issued	38,232	38,164
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	5,000
Discount	(1,268)	(1,336)
Common Stock Subject to Mandatory Redemption [Member]
Summary of information regarding subordinated debentures [Abstract]
Common Stock Issued	1,224	1,224
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	155
Discount	$ 0	$ 0
2019 [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%
2019 [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%
2019 [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%
2019 [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%
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%

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Feb. 27, 2020$ / shares
Fair Value, Off-balance Sheet Risks [Abstract]
Loss reimbursement on sold loans	$ 230	$ 10	$ 170
Loss reimbursement reserve on sold mortgage loans	$ 900	800
VISA Class A Common Stock [Member]
Investment Owned [Abstract]
Current conversion ratio	1.6228
VISA Class B Common Stock [Member]
Investment Owned [Abstract]
Number of shares owned (in shares) | shares	12,566
Current value of shares owned	$ 3,700
VISA Class B Common Stock [Member] | Subsequent Event [Member]
Investment Owned [Abstract]
Closing price (in dollars per share) | $ / shares				$ 180.01
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Financial instruments risk represented by contract amounts	582,457	505,421
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks [Abstract]
Financial instruments risk represented by contract amounts	$ 7,207	$ 4,998
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	10.75%

SHAREHOLDERS' EQUITY AND INCO_3

SHAREHOLDERS' EQUITY AND INCOME PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2019	Jan. 21, 2019	Jan. 21, 2018	Jan. 21, 2017
Share Repurchase Plan [Abstract]
Stock repurchased (in shares)		1,204,688	587,969
Stock repurchased		$ 26,284	$ 12,681
Earnings Per Share Reconciliation [Abstract]
Net income		$ 46,435	$ 39,839	$ 20,475
Weighted average shares outstanding (in shares)	[1]	22,894,000	23,412,000	21,327,000
Stock units for deferred compensation plan for non-employee directors (in shares)		132,000	128,000	121,000
Effect of stock options (in shares)		115,000	176,000	142,000
Performance share units (in shares)		42,000	53,000	60,000
Weighted average shares outstanding for calculation of diluted earnings per share (in shares)		23,183,000	23,769,000	21,650,000
Net income per common share [Abstract]
Basic (in dollars per share)	[1]	$ 2.03	$ 1.70	$ 0.96
Diluted (in dollars per share)		$ 2	$ 1.68	$ 0.95
Common Stock [Member]
Share Repurchase Plan [Abstract]
Share repurchase plan percentage of shares authorized to be repurchased						5.00%	5.00%	5.00%
Number of shares authorized for repurchase (in shares)					300,000
Stock repurchased (in shares)		1,204,688	587,969	0
Stock repurchased		$ 26,284	$ 12,681	$ 0
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, 2019	Dec. 31, 2018	Dec. 31, 2017
Income tax expense [Abstract]
Current expense		$ 10,237	$ 0	$ 1,927
Deferred expense		1,088	9,294	10,071
Change in statutory rate		0	0	5,965
Income tax expense		$ 11,325	$ 9,294	$ 17,963
Increase in income tax expense	$ 6,000
Statutory federal income tax rate		21.00%	21.00%	35.00%
Reconciliation of income tax expense [Abstract]
Statutory rate applied to income before income tax		$ 12,130	$ 10,318	$ 13,453
Tax-exempt income		(375)	(383)	(777)
Bank owned life insurance		(233)	(229)	(372)
Share-based compensation		(204)	(367)	(287)
Unrecognized tax benefit		(134)	(162)	(123)
Non-deductible meals, entertainment and memberships		86	85	64
Change in statutory rate		0	0	5,965
Other, net		55	32	40
Income tax expense		11,325	9,294	17,963
Deferred tax assets [Abstract]
Allowance for loan losses		5,355	5,052
Lease liabilities		1,744	0
Property and equipment		1,528	1,569
Share based compensation		808	900
Unrealized loss on derivative financial instruments		459	33
Reserve for unfunded lending commitments		324	272
Deferred compensation		285	253
Loss reimbursement on sold loans reserve		185	165
Non accrual loan interest income		173	179
Other than temporary impairment charge on securities available for sale		147	187
Vehicle service contract counterparty contingency reserve		38	70
Alternative minimum tax credit carry forward		0	1,686
Unrealized loss on securities available for sale		0	1,113
Unrealized loss on equity securities		0	295
Purchase premiums, net		0	71
Other		0	161
Gross deferred tax assets		11,046	12,006
Deferred tax liabilities [Abstract]
Capitalized mortgage loan servicing rights		4,026	4,494
Deferred loan fees		1,852	1,706
Lease right of use asset		1,739	0
Unrealized gain on securities available for sale		994	0
Purchase premiums, net		293	0
Federal Home Loan Bank stock		27	27
Other		43	0
Gross deferred tax liabilities		8,974	6,227
Deferred tax assets, net		2,072	5,779
Changes in unrecognized tax benefits [Roll Forward]
Balance at beginning of year		588	724	840
Additions based on tax positions related to the current year		20	26	7
Reductions due to the statute of limitations		(170)	(162)	(123)
Reductions due to settlements		0	0	0
Balance at end of year	724	438	588	724
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		2016

SHARE BASED COMPENSATION AND _3

SHARE BASED COMPENSATION AND BENEFIT PLANS (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation [Abstract]
Number of additional shares approved for grant (in shares)	500
Shares issued on deferral basis credited percentage of current value	90.00%
Total compensation cost not yet recognized	$ 2,100
Total compensation cost not yet recognized, period for recognition	1 year 9 months 18 days
Long-Term Incentive Plan [Member]
Share Based Compensation [Abstract]
Total compensation expense recognized	$ 1,600	$ 1,500	$ 1,600
Tax benefit relating to compensation expense recognized	$ 300	$ 300	600
Restricted Stock [Member] | Long-Term Incentive Plan [Member]
Share Based Compensation [Abstract]
Number of restricted stock units issued to executive officers (in shares)	10	2
Vesting period	3 years	3 years
Non-Employee Directors [Member]
Share Based Compensation [Abstract]
Number of additional shares approved for grant (in shares)	200
Total compensation expense recognized	$ 300	$ 200	200
Tax benefit relating to compensation expense recognized	$ 50	$ 40	$ 60
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)	60	50	50
Vesting period	3 years	3 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	20	20
Vesting period	3 years	3 years
Directors [Member]
Share Based Compensation [Abstract]
Shares issues as retainer fees (in shares)	10	10	10

SHARE BASED COMPENSATION AND _4

SHARE BASED COMPENSATION AND BENEFIT PLANS, Outstanding Stock Option Grants and Related Transactions (Details) - Stock Options [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Number of Shares [Roll Forward]
Outstanding, beginning balance (in shares)	211,421
Granted (in shares)	0
Exercised (in shares)	(71,799)
Forfeited (in shares)	0
Expired (in shares)	(1,116)
Outstanding, ending balance (in shares)	138,506
Vested and expected to vest, period end (in shares)	138,506
Exercisable, period end (in shares)	138,506
Average Exercise Price [Roll Forward]
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 6.48
Exercised (in dollars per share) | $ / shares	9.84
Expired (in dollars per share) | $ / shares	22.35
Outstanding, ending balance (in dollars per share) | $ / shares	4.62
Vested and expected to vest, period end (in dollars per share) | $ / shares	4.62
Exercisable, period end (in dollars per share) | $ / shares	$ 4.62
Weighted-Average Remaining Contractual Term [Abstract]
Outstanding, weighted-average remaining contractual term	3 years 4 days
Vested and expected to vest, weighted-average remaining contractual term	3 years 4 days
Exercisable, weighted-average remaining contractual term	3 years 4 days
Aggregate Intrinsic Value [Abstract]
Outstanding, aggregate intrinsic value | $	$ 2,498
Vested and expected to vest, aggregate intrinsic value | $	2,498
Exercisable, aggregate intrinsic value | $	$ 2,498

SHARE BASED COMPENSATION AND _5

SHARE BASED COMPENSATION AND BENEFIT PLANS, Outstanding Non-vested Stock and Related Transactions (Details) - Non-vested Restricted Stock and PSU's [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Number of Shares [Roll Forward]
Outstanding, beginning balance (in shares) | shares	258,419
Granted (in shares) | shares	86,283
Vested (in shares) | shares	(85,978)
Forfeited (in shares) | shares	(12,998)
Outstanding, ending balance (in shares) | shares	245,726
Weighted-Average Grant Date Fair Value [Roll Forward]
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 19
Granted (in dollars per share) | $ / shares	22.87
Vested (in dollars per share) | $ / shares	14.57
Forfeited (in dollars per share) | $ / shares	22.85
Outstanding, ending balance (in dollars per share) | $ / shares	$ 21.72

SHARE BASED COMPENSATION AND _6

SHARE BASED COMPENSATION AND BENEFIT PLANS, Options Exercised During the Periods (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Information regarding options exercised [Abstract]
Employee matching contribution, percentage	50.00%	50.00%	50.00%
Maximum contribution of employees' eligible wages	8.00%	8.00%	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	$ 2,600	$ 2,300	$ 1,600
Performance-based compensation expense	9,500	9,800	8,000
Health care and life insurance expense	5,700	5,200	4,000
Stock Options [Member]
Information regarding options exercised [Abstract]
Intrinsic value	897	2,333	623
Cash proceeds received	706	1,420	142
Tax benefit realized	$ 188	$ 490	$ 218

OTHER NON-INTEREST INCOME (Deta

OTHER NON-INTEREST INCOME (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
OTHER NON-INTEREST INCOME [Abstract]
Investment and insurance commissions	$ 1,658	$ 1,971	$ 1,968
ATM fees	1,403	1,457	1,446
Bank owned life insurance	1,111	970	1,061
Other	5,110	4,362	3,693
Total	$ 9,282	$ 8,760	$ 8,168

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Derivative financial instrument according to type of hedge [Abstract]
Unrealized losses on cash flow hedges, net of tax	$ 50
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	5,464	$ 5,155
Liability Derivatives	4,402	2,326
Interest-Rate Cap Agreements [Member]
Derivative financial instrument according to type of hedge [Abstract]
Unrecognized premiums	$ 2,200	2,700
Maximum [Member]
Derivative financial instrument according to type of hedge [Abstract]
Term of cash flow hedge	3 years 9 months 18 days
Cash Flow Hedge Designation [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 175,000	$ 175,000
Average Maturity	2 years 6 months	3 years 6 months
Fair Value	$ 40	$ 2,525
Cash Flow Hedge Designation [Member] | Interest-Rate Cap Agreements [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 150,000	$ 150,000
Average Maturity	2 years 7 months 6 days	3 years 7 months 6 days
Fair Value	$ 214	$ 2,245
Designated as Hedging Instrument [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	214	2,525
Liability Derivatives	416	0
No Hedge Designation [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 458,279	$ 285,148
Average Maturity	3 years 8 months 12 days	3 years 8 months 12 days
Fair Value	$ 1,264	$ 304
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	5,250	2,630
Liability Derivatives	3,986	2,326
No Hedge Designation [Member] | Rate-Lock Mortgage Loan Commitments [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 49,268	$ 32,473
Average Maturity	1 month 6 days	1 month 6 days
Fair Value	$ 1,412	$ 687
No Hedge Designation [Member] | Mandatory Commitments to Sell Mortgage Loans [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 95,363	$ 57,583
Average Maturity	1 month 6 days	1 month 6 days
Fair Value	$ (150)	$ (383)
No Hedge Designation [Member] | Purchased Options [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 2,908	$ 3,095
Average Maturity	1 year 6 months	2 years 6 months
Fair Value	$ 141	$ 116
No Hedge Designation [Member] | Written Options [Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 2,848	$ 3,095
Average Maturity	1 year 6 months	2 years 6 months
Fair Value	$ (139)	$ (116)
Fixed Income Interest Rate [Member] | Fair Value Hedge Designation [Member] | Interest Rate Swap Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 7,117
Average Maturity	9 years 4 months 24 days
Fair Value	$ (242)
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	$ 25,000
Average Maturity	1 year 7 months 6 days	2 years 7 months 6 days
Fair Value	$ (174)	$ 280
Fixed Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 153,946	$ 94,451
Average Maturity	5 years 6 months	5 years 6 months
Fair Value	$ (3,641)	$ 405
Variable Income Interest Rate [Member] | No Hedge Designation [Member] | Interest Rate Swap Member]
Derivative financial instrument according to type of hedge [Abstract]
Notional Amount	$ 153,946	$ 94,451
Average Maturity	5 years 6 months	5 years 6 months
Fair Value	$ 3,641	$ (405)
Other Assets [Member] | Designated as Hedging Instrument [Member] | Interest-Rate Cap Agreements [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	214	2,245
Other Assets [Member] | No Hedge Designation [Member] | Rate-Lock Mortgage Loan Commitments [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	1,412	687
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	0
Other Assets [Member] | No Hedge Designation [Member] | Purchased Options [Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Asset Derivatives	141	116
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	0	280
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	28	1,116
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	3,669	711
Other Liabilities [Member] | Designated as Hedging Instrument [Member] | Interest Rate Swap Member]
Fair value of derivative instruments, balance sheet location [Abstract]
Liability Derivatives	416	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	150	383
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	139	116
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	3,669	711
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	$ 28	$ 1,116

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS, Effect on Statement of Operations (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)		$ (1,603)	$ (262)	$ 324
Fair Value Hedge Designation [Member] | Fixed Income Interest Rate [Member] | Interest Rate Swap Member] | Non-Interest Income-Other [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	[1]	(242)	0	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)		(1,603)	(262)	324
Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)		425	237	(18)
Gain (Loss) Recognized in Income	[1]	0	(12)	(12)
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)		(1,211)	(340)	108
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)		363	206	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)		(392)	78	216
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)		62	31	(18)
Gain (Loss) Recognized in Income	[1]	0	(12)	(12)
No Hedge Designation [Member]
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	[1]	960	(263)	(709)
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	[1]	725	157	(116)
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	[1]	233	(420)	(593)
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	[1]	25	(206)	84
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	[1]	(23)	206	(84)
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	[1]	(4,046)	113	43
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	[1]	$ 4,046	$ (113)	$ (43)
[1]	For cash flow hedges, this location and amount refers to the ineffective portion.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Summary of loans and leases receivable [Roll Forward]
Balance at beginning of year	$ 14,205	$ 2,621
New loans and advances	713	13,572
Repayments	(1,841)	(1,988)
Balance at end of year	13,077	14,205
Directors and executive officers deposit	$ 2,000	$ 1,500
Minimum [Member]
Related Party Transaction [Abstract]
Related party entity ownership percentage	10.00%

LEASES (Details)

LEASES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Components of operating leases [Abstract]
Operating lease cost	$ 2,217
Variable lease cost	142
Short-term lease cost	19
Total	2,378
Supplemental balance sheet information related to operating leases [Abstract]
Lease right of use asset	$ 8,282	[1]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssets
Lease liabilities	$ 8,304	[2]
Operating Lease, Liability, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilities
Weighted average remaining lease term (years)	7 years 5 months 19 days
Weighted average discount rate	2.80%
Maturities of lease liabilities [Abstract]
2020	$ 1,681
2021	1,418
2022	1,322
2023	1,186
2024	802
2025 and thereafter	2,792
Total lease payments	9,201
Less imputed interest	(897)
Total	$ 8,304	[2]
[1]	Included in Accrued income and other assets in our Consolidated Statements of Financial Condition.
[2]	Included in Accrued expenses and other liabilities in our Consolidated Statements of Financial Condition.

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details) $ in Millions	Dec. 31, 2019USD ($)
Residential Real Estate [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	$ 1,010
Construction and Development Loans [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	249.7
Lessors of Nonresidential Real Estate [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	379.9
Lessors of Residential Real Estate [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	142
Construction [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	97.3
Accommodation and Food Services [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	76.6
Manufacturing [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	74.6
Health Care and Social Assistance [Member]
Concentration of Risk [Abstract]
Concentration of risk loans receivable	$ 58.9

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
REGULATORY MATTERS [Abstract]
Undivided profits		$ 44,700
Tier 1 capital to average assets [Abstract]
Capital conservation buffer		2.50%	1.875%
Components of regulatory capital [Abstract]
Total shareholders' equity		$ 350,169	$ 338,994	$ 264,933	$ 249,332
Add (deduct) [Abstract]
Accumulated other comprehensive loss for regulatory purposes		(3,786)	(10,108)
Consolidated [Member]
Total capital to risk-weighted assets [Abstract]
Total risk-based capital	[1]	$ 380,454	$ 371,603
Actual, Ratio	[1]	13.74%	14.25%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 221,562	$ 208,572
Minimum for Adequately Capitalized Institutions, Ratio	[1]	8.00%	8.00%
Tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	[1]	$ 352,764	$ 345,419
Actual, Ratio	[1]	12.74%	13.25%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 166,171	$ 156,429
Minimum for Adequately Capitalized Institutions, Ratio	[1]	6.00%	6.00%
Common equity tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	[1]	$ 314,532	$ 307,255
Actual, Ratio	[1]	11.36%	11.79%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 124,628	$ 117,322
Minimum for Adequately Capitalized Institutions, Ratio	[1]	4.50%	4.50%
Tier 1 capital to average assets [Abstract]
Tier 1 capital	[1]	$ 352,764	$ 345,419
Actual, Ratio	[1]	10.11%	10.47%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 139,632	$ 131,930
Minimum for Adequately Capitalized Institutions, Ratio	[1]	4.00%	4.00%
Components of regulatory capital [Abstract]
Total shareholders' equity		$ 350,169	$ 338,994
Add (deduct) [Abstract]
Accumulated other comprehensive loss for regulatory purposes		(2,011)	4,311
Goodwill and other intangibles		(33,626)	(34,715)
Disallowed deferred tax assets		0	(1,335)
Common equity tier 1 capital	[1]	314,532	307,255
Qualifying trust preferred securities		38,232	38,164
Disallowed deferred tax assets		0	0
Tier 1 capital	[1]	352,764	345,419
Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets		27,690	26,184
Total risk-based capital	[1]	380,454	371,603
Independent Bank [Member]
Total capital to risk-weighted assets [Abstract]
Total risk-based capital	[1]	$ 358,914	$ 337,227
Actual, Ratio	[1]	12.96%	12.94%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 221,482	$ 208,456
Minimum for Adequately Capitalized Institutions, Ratio	[1]	8.00%	8.00%
Minimum for Well-Capitalized Institutions, Amount	[1]	$ 276,852	$ 260,569
Minimum for Well-Capitalized Institutions, Ratio	[1]	10.00%	10.00%
Tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	[1]	$ 331,224	$ 311,043
Actual, Ratio	[1]	11.96%	11.94%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 166,111	$ 156,342
Minimum for Adequately Capitalized Institutions, Ratio	[1]	6.00%	6.00%
Minimum for Well-Capitalized Institutions, Amount	[1]	$ 221,482	$ 208,456
Minimum for Well-Capitalized Institutions, Ratio	[1]	8.00%	8.00%
Common equity tier 1 capital to risk-weighted assets [Abstract]
Actual, Amount	[1]	$ 331,224	$ 311,043
Actual, Ratio	[1]	11.96%	11.94%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 124,583	$ 117,256
Minimum for Adequately Capitalized Institutions, Ratio	[1]	4.50%	4.50%
Minimum for Well-Capitalized Institutions, Amount	[1]	$ 179,954	$ 169,370
Minimum for Well-Capitalized Institutions, Ratio	[1]	6.50%	6.50%
Tier 1 capital to average assets [Abstract]
Tier 1 capital	[1]	$ 331,224	$ 311,043
Actual, Ratio	[1]	9.49%	9.44%
Minimum for Adequately Capitalized Institutions, Amount	[1]	$ 139,615	$ 131,778
Minimum for Adequately Capitalized Institutions, Ratio	[1]	4.00%	4.00%
Minimum for Well-Capitalized Institutions, Amount	[1]	$ 174,519	$ 164,723
Minimum for Well-Capitalized Institutions, Ratio	[1]	5.00%	5.00%
Components of regulatory capital [Abstract]
Total shareholders' equity		$ 366,861	$ 341,496
Add (deduct) [Abstract]
Accumulated other comprehensive loss for regulatory purposes		(2,011)	4,311
Goodwill and other intangibles		(33,626)	(34,715)
Disallowed deferred tax assets		0	(49)
Common equity tier 1 capital	[1]	331,224	311,043
Qualifying trust preferred securities		0	0
Disallowed deferred tax assets		0	0
Tier 1 capital	[1]	331,224	311,043
Allowance for loan losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets		27,690	26,184
Total risk-based capital	[1]	$ 358,914	$ 337,227
[1]	These ratios do not reflect a capital conservation buffer of 2.50% and 1.875% at December 31, 2019 and 2018, respectively.

FAIR VALUE DISCLOSURES, Signifi

FAIR VALUE DISCLOSURES, Significant Assumptions (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets [Abstract]
Equity securities at fair value		$ 0	$ 393
Securities available for sale		518,400	427,926
Loans held for sale, carried at fair value		69,800	44,753	$ 39,436
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Equity securities at fair value			393
Securities available for sale		0	0
Derivatives		0	0
Liabilities [Abstract]
Derivatives		0	0
Significant Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Equity securities at fair value			0
Securities available for sale		518,400	427,926
Derivatives		5,464	5,155
Liabilities [Abstract]
Derivatives		4,402	2,326
Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Equity securities at fair value			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
Loans held for sale, carried at fair value		69,800	44,753
Capitalized mortgage loan servicing rights		19,171	21,400
Derivatives	[1]	5,464	5,155
Liabilities [Abstract]
Derivatives	[2]	4,402	2,326
Recurring Basis [Member] | U.S. Agency [Member]
Assets [Abstract]
Securities available for sale		14,661	20,014
Recurring Basis [Member] | U.S. Agency Residential Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		227,762	123,751
Recurring Basis [Member] | U.S. Agency Commercial Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		10,756	5,726
Recurring Basis [Member] | Private Label Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		39,693	29,419
Recurring Basis [Member] | Other Asset Backed [Member]
Assets [Abstract]
Securities available for sale		93,886	83,319
Recurring Basis [Member] | Obligations of States and Political Subdivisions [Member]
Assets [Abstract]
Securities available for sale		96,102	127,555
Recurring Basis [Member] | Corporate [Member]
Assets [Abstract]
Securities available for sale		33,195	34,309
Recurring Basis [Member] | Trust Preferred [Member]
Assets [Abstract]
Securities available for sale		1,843	1,819
Recurring Basis [Member] | Foreign Government [Member]
Assets [Abstract]
Securities available for sale		502	2,014
Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Equity securities at fair value			393
Loans held for sale, carried at fair value		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. 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
Loans held for sale, carried at fair value		69,800	44,753
Capitalized mortgage loan servicing rights		0	0
Derivatives	[1]	5,464	5,155
Liabilities [Abstract]
Derivatives	[2]	4,402	2,326
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Agency [Member]
Assets [Abstract]
Securities available for sale		14,661	20,014
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Agency Residential Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		227,762	123,751
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Agency Commercial Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		10,756	5,726
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Private Label Mortgage-Backed [Member]
Assets [Abstract]
Securities available for sale		39,693	29,419
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Asset Backed [Member]
Assets [Abstract]
Securities available for sale		93,886	83,319
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Obligations of States and Political Subdivisions [Member]
Assets [Abstract]
Securities available for sale		96,102	127,555
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate [Member]
Assets [Abstract]
Securities available for sale		33,195	34,309
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Trust Preferred [Member]
Assets [Abstract]
Securities available for sale		1,843	1,819
Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign Government [Member]
Assets [Abstract]
Securities available for sale		502	2,014
Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Equity securities at fair value			0
Loans held for sale, carried at fair value		0	0
Capitalized mortgage loan servicing rights		19,171	21,400
Derivatives	[1]	0	0
Liabilities [Abstract]
Derivatives	[2]	0	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, carried at fair value			41,471
Nonrecurring Basis [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial and Industrial [Member]
Impaired loans [Abstract]
Loans receivable	[3]	655	2,243
Nonrecurring Basis [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial Real Estate [Member]
Impaired loans [Abstract]
Loans receivable	[3]	316	323
Nonrecurring Basis [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	987
Nonrecurring Basis [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	470	316
Nonrecurring Basis [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Non-owner Occupied [Member]
Impaired loans [Abstract]
Loans receivable	[3]	281	17
Nonrecurring Basis [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[3]	294
Nonrecurring Basis [Member] | Impaired Loans [Member] | Mortgage [Member] | Resort Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	245	572
Nonrecurring Basis [Member] | Impaired Loans [Member] | Installment [Member] | Boat Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	67
Nonrecurring Basis [Member] | Impaired Loans [Member] | Installment [Member] | Recreational Vehicle Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	2
Nonrecurring Basis [Member] | Impaired Loans [Member] | Installment [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[3]	121
Nonrecurring Basis [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[4]	31	95
Nonrecurring Basis [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[4]		59
Nonrecurring Basis [Member] | Other Real Estate [Member] | Mortgage [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[4]	28
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Loans held for sale, carried at fair value			41,471
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial and Industrial [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial Real Estate [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Non-owner Occupied [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Mortgage [Member] | Resort Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Installment [Member] | Boat Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Installment [Member] | Recreational Vehicle Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Impaired Loans [Member] | Installment [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[4]	0	0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[4]		0
Nonrecurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other Real Estate [Member] | Mortgage [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[4]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Loans held for sale, carried at fair value			0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial and Industrial [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial Real Estate [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Non-owner Occupied [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Mortgage [Member] | Resort Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Installment [Member] | Boat Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Installment [Member] | Recreational Vehicle Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Impaired Loans [Member] | Installment [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[3]	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[4]	0	0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[4]		0
Nonrecurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Real Estate [Member] | Mortgage [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[4]	0
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Loans held for sale, carried at fair value			0
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial and Industrial [Member]
Impaired loans [Abstract]
Loans receivable	[3]	655	2,243
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Commercial [Member] | Commercial Real Estate [Member]
Impaired loans [Abstract]
Loans receivable	[3]	316	323
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	987
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[3]	470	316
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family Non-owner Occupied [Member]
Impaired loans [Abstract]
Loans receivable	[3]	281	17
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[3]	294
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Mortgage [Member] | Resort Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	245	572
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Installment [Member] | Boat Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	67
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Installment [Member] | Recreational Vehicle Lending [Member]
Impaired loans [Abstract]
Loans receivable	[3]	2
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Impaired Loans [Member] | Installment [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[3]	121
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family Owner Occupied - Non-jumbo [Member]
Impaired loans [Abstract]
Loans receivable	[4]	31	95
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Real Estate [Member] | Mortgage [Member] | 1-4 Family - 2nd Lien [Member]
Impaired loans [Abstract]
Loans receivable	[4]		$ 59
Nonrecurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Real Estate [Member] | Mortgage [Member] | Other [Member]
Impaired loans [Abstract]
Loans receivable	[4]	$ 28
[1]	Included in accrued income and other assets in the Consolidated Statements of Financial Condition.
[2]	Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition.
[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, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Changes in fair value for financial assets [Abstract]
Equity securities at fair value, net gains (losses)	$ 167
Trading securities, net gains (losses)		$ (62)	$ 45
Loans held for sale, net gains (losses)	637	413	407
Capitalized mortgage loan servicing rights, net gains (losses)	(9,532)	(2,323)	(2,744)
Impairment charges recognized [Abstract]
Collateral dependent loans, carrying amount	3,400	3,500
Collateral dependent loans, valuation allowance	1,500	1,500
Additional provision for loan losses on impaired loans	1,300	1,300	500
Other real estate, carrying amount	60	150
Other real estate, valuation allowance	92	144	123	$ 793
Other real estate, additional charge	30	90	80
Securities [Member]
Changes in fair value for financial assets [Abstract]
Equity securities at fair value, net gains (losses)	167
Trading securities, net gains (losses)		(62)	45
Mortgage Loans [Member]
Changes in fair value for financial assets [Abstract]
Loans held for sale, net gains (losses)	637	413	407
Mortgage Loan Servicing, Net [Member]
Changes in fair value for financial assets [Abstract]
Capitalized mortgage loan servicing rights, net gains (losses)	$ (9,532)	$ (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, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) [Roll Forward]
Beginning balance	$ 21,400	$ 15,699	$ 0
Change in accounting	0	0	14,213
Total losses realized and unrealized [Abstract]
Included in results of operations	(9,532)	(2,323)	(2,744)
Included in other comprehensive income (loss)	0	0	0
Purchases, issuances, settlements, maturities and calls	7,303	8,024	4,230
Transfers in and/or out of Level 3	0	0	0
Ending balance	19,171	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	(9,532)	(2,323)	(2,744)
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	$ 21,400	15,699	14,213
Total losses realized and unrealized [Abstract]
Ending balance		$ 21,400	$ 15,699

FAIR VALUE DISCLOSURES, Quantit

FAIR VALUE DISCLOSURES, Quantitative Information About Level 3 (Details)		12 Months Ended
		Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Impaired Loans Commercial [Member]
Ranges and Weighted Average [Abstract]
Total Impaired collateral value		$ 140,000	$ 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 Fair Value [Abstract]
Servicing asset fair value		$ 19,171,000	$ 21,400,000
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		0.0173	0.0257
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		66	68
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	0.1000
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Minimum [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Prepayment Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input		0.0701	0.0668
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		316	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		37	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	0.1300
Recurring Basis [Member] | Capitalized Mortgage Loan Servicing Rights [Member] | Maximum [Member] | Present Value of Net Servicing Revenue [Member] | Significant Unobservable Inputs (Level 3) [Member] | Prepayment Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input		0.6934	0.7878
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		22	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		0.1014	0.1015
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		0.0173	0.0257
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] | Prepayment Rate [Member]
Ranges and Weighted Average [Abstract]
Servicing asset measurement input		0.1496	0.1054
Nonrecurring Basis [Member] | Impaired Loans Commercial [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Fair Value [Abstract]
Impaired loans fair value		$ 971,000	$ 2,566,000	[1]
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		(0.480)	(0.325)	[1]
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		0.192	0.600	[1]
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		(0.056)	(0.019)	[1]
Nonrecurring Basis [Member] | Impaired Loans Mortgage and Installment [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Fair Value [Abstract]
Impaired loans fair value	[2]	$ 2,467,000
Nonrecurring Basis [Member] | Impaired Loans Mortgage and Installment [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	[2]	(0.252)
Nonrecurring Basis [Member] | Impaired Loans Mortgage and Installment [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	[2]	0.492
Nonrecurring Basis [Member] | Impaired Loans Mortgage and Installment [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	[2]	0.115
Nonrecurring Basis [Member] | Impaired Loans Mortgage [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Fair Value [Abstract]
Impaired loans fair value			$ 905,000
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)
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
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
Nonrecurring Basis [Member] | Other Real Estate Mortgage and Installment [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Fair Value [Abstract]
Other real estate fair value		$ 59,000
Nonrecurring Basis [Member] | Other Real Estate Mortgage and Installment [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		(0.116)
Nonrecurring Basis [Member] | Other Real Estate Mortgage and Installment [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		0.050
Nonrecurring Basis [Member] | Other Real Estate Mortgage and Installment [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		(0.051)
Nonrecurring Basis [Member] | Other Real Estate Mortgage [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Fair Value [Abstract]
Other real estate fair value			$ 154,000
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
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
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
[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 at December 31, 2018.
[2]	In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2019 certain impaired collateral dependent installment loans totaling approximately $0.14 million are secured by collateral other than real estate. For the majority of these loans, we apply internal discount rates to industry valuation guides.

FAIR VALUE DISCLOSURES, Differe

FAIR VALUE DISCLOSURES, Difference Between Aggregate Fair value and Aggregate Remaining Contractual Principal (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Loans held for sale [Abstract]
Aggregate Fair Value	$ 69,800	$ 44,753	$ 39,436
Difference	1,894	1,257	844
Contractual Principal	$ 67,906	$ 43,496	$ 38,592

FAIR VALUES OF FINANCIAL INST_3

FAIR VALUES OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Assets [Abstract]
Interest bearing deposits - time		$ 350	$ 595
Equity securities at fair value		0	393
Securities available for sale		518,400	427,926
Federal Home Loan Bank and Federal Reserve Bank Stock		18,359	18,359
Liabilities [Abstract]
Deposits with stated maturity		609,537
Other borrowings		88,646	25,700
Subordinated debentures		39,456	39,388
Reciprocal deposits included in deposits with no stated maturity		388,369	123,080
Reciprocal deposits included in deposits with stated maturity		42,658	58,992
Recorded Book Balance [Member]
Assets [Abstract]
Cash and due from banks		53,295	23,350
Interest bearing deposits		12,009	46,894
Interest bearing deposits - time		350	595
Equity securities at fair value			393
Securities available for sale		518,400	427,926
Federal Home Loan Bank and Federal Reserve Bank Stock		18,359	18,359
Net loans and loans held for sale		2,768,675	2,643,856
Accrued interest receivable		10,108	10,164
Derivative financial instruments		5,464	5,155
Liabilities [Abstract]
Deposits with no stated maturity	[1]	2,427,190	2,197,494
Deposits with stated maturity	[1]	609,537	715,934
Other borrowings		88,646	25,700
Subordinated debentures		39,456	39,388
Accrued interest payable		1,296	1,646
Derivative financial instruments		4,402	2,326
Fair Value [Member]
Assets [Abstract]
Cash and due from banks		53,295	23,350
Interest bearing deposits		12,009	46,894
Interest bearing deposits - time		350	594
Equity securities at fair value			393
Securities available for sale		518,400	427,926
Net loans and loans held for sale		2,768,817	2,606,256
Accrued interest receivable		10,108	10,164
Derivative financial instruments		5,464	5,155
Liabilities [Abstract]
Deposits with no stated maturity		2,427,190	2,197,494
Deposits with stated maturity		610,235	711,312
Other borrowings		88,680	25,706
Subordinated debentures		33,149	35,021
Accrued interest payable		1,296	1,646
Derivative financial instruments		4,402	2,326
Quoted Prices in Active Markets for Identical Assets, (Level 1) [Member]
Assets [Abstract]
Cash and due from banks		53,295	23,350
Interest bearing deposits		12,009	46,894
Interest bearing deposits - time		0	0
Equity securities at fair value			393
Securities available for sale		0	0
Net loans and loans held for sale		0	41,471
Accrued interest receivable		8	22
Derivative financial instruments		0	0
Liabilities [Abstract]
Deposits with no stated maturity		2,427,190	2,197,494
Deposits with stated maturity		0	0
Other borrowings		0	0
Subordinated debentures		0	0
Accrued interest payable		97	114
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		350	594
Equity securities at fair value			0
Securities available for sale		518,400	427,926
Net loans and loans held for sale		69,800	44,753
Accrued interest receivable		1,752	1,789
Derivative financial instruments		5,464	5,155
Liabilities [Abstract]
Deposits with no stated maturity		0	0
Deposits with stated maturity		610,235	711,312
Other borrowings		88,680	25,706
Subordinated debentures		33,149	35,021
Accrued interest payable		1,199	1,532
Derivative financial instruments		4,402	2,326
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
Securities available for sale		0	0
Net loans and loans held for sale		2,699,017	2,520,032
Accrued interest receivable		8,348	8,353
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 $388.369 million and $123.080 million at December 31, 2019 and 2018, respectively. Deposits with a stated maturity include reciprocal deposits with a recorded book balance of $42.658 million and $58.992 million at December 31, 2019 and 2018, respectively.

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS, Summary of Changes (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes in AOCL [Roll Forward]
Balance at beginning of period		$ 338,994	$ 264,933	$ 249,332
Cumulative effect of change in accounting				300
Other comprehensive income (loss) before reclassifications		6,769	(3,878)	2,973
Amounts reclassified from AOCL		(447)	(231)	(128)
Other comprehensive income (loss)		6,322	(4,109)	2,845
Disproportionate tax effects due to change in tax rate				0
Reclassification of certain deferred tax effects	[1]			(36)
Balances at end of period		350,169	338,994	264,933
Accumulated Other Comprehensive Loss [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		(10,108)	(5,999)	(8,808)
Balance at beginning of period, before adjustment				(9,108)
Other comprehensive income (loss)		6,322	(4,109)	2,845
Balances at end of period		(3,786)	(10,108)	(5,999)
Unrealized Gains (Losses) on Securities Available for Sale [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		(4,185)	(470)	(3,010)
Balance at beginning of period, before adjustment		(4,185)		(3,310)
Cumulative effect of change in accounting				300
Other comprehensive income (loss) before reclassifications		8,035	(3,671)	2,763
Amounts reclassified from AOCL		(111)	(44)	(140)
Other comprehensive income (loss)		7,924	(3,715)	2,623
Disproportionate tax effects due to change in tax rate				(83)
Reclassification of certain deferred tax effects	[1]			0
Balances at end of period		3,739	(4,185)	(470)
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)
Balance at beginning of period, before adjustment				(5,798)
Cumulative effect of change in accounting				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				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		(125)	269	0
Balance at beginning of period, before adjustment				0
Cumulative effect of change in accounting				0
Other comprehensive income (loss) before reclassifications		(1,266)	(207)	210
Amounts reclassified from AOCL		(336)	(187)	12
Other comprehensive income (loss)		(1,602)	(394)	222
Disproportionate tax effects due to change in tax rate				47
Reclassification of certain deferred tax effects	[1]			0
Balances at end of period		(1,727)	(125)	269
Disproportionate Tax Effects from Cash Flow Hedges [Member]
Changes in AOCL [Roll Forward]
Balance at beginning of period		0	0	0
Balance at beginning of period, before adjustment				0
Cumulative effect of change in accounting				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 adoption of ASU 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220), Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income" during the fourth quarter of 2017.

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE LOSS, Reclassification Out of Each Component (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reclassifications out of AOCL [Abstract]
Total reclassifications before tax	$ 57,760	$ 49,133	$ 38,438
Interest expense	26,347	17,491	9,123
Income tax expense	11,325	9,294	17,963
Total reclassifications for the period, net of tax	46,435	39,839	20,475
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassifications out of AOCL [Abstract]
Total reclassifications for the period, net of tax	447	231	128
Unrealized Gains (Losses) on Securities Available for Sale [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassifications out of AOCL [Abstract]
Net gains on securities	140	56	215
Net impairment loss recognized in earnings	0	0	0
Total reclassifications before tax	140	56	215
Income tax expense	29	12	75
Total reclassifications for the period, net of tax	111	44	140
Unrealized Gains (Losses) on Cash Flow Hedges [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassifications out of AOCL [Abstract]
Interest expense	(425)	(237)	18
Income tax expense	(89)	(50)	6
Total reclassifications for the period, net of tax	$ (336)	$ (187)	$ 12

INDEPENDENT BANK CORPORATION _3

INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
ASSETS [Abstract]
Cash and due from banks	$ 53,295	$ 23,350
Interest bearing deposits - time	350	595
Accrued income and other assets	42,751	34,870
Total Assets	3,564,694	3,353,281
LIABILITIES AND SHAREHOLDERS' EQUITY [Abstract]
Subordinated debentures	39,456	39,388
Accrued expenses and other liabilities	49,696	35,771
Shareholders' equity	350,169	338,994	$ 264,933	$ 249,332
Total Liabilities and Shareholders' Equity	3,564,694	3,353,281
OPERATING INCOME [Abstract]
Interest income	148,928	130,773	98,309
OPERATING EXPENSES [Abstract]
Interest expense	26,347	17,491	9,123
Income Before Income Tax	57,760	49,133	38,438
Income tax expense (benefit)	11,325	9,294	17,963
Net Income	46,435	39,839	20,475
CONDENSED STATEMENTS OF CASH FLOWS [Abstract]
Net income	46,435	39,839	20,475
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES [Abstract]
Deferred income tax expense	1,088	9,294	16,009
Share based compensation	1,854	1,731	1,748
(Increase) decrease in accrued income and other assets	(6,573)	(4,890)	(3,708)
Increase in accrued expenses and other liabilities	12,113	240	5,442
Total Adjustments	(12,455)	5,082	18,132
Net Cash From Operating Activities	33,980	44,921	38,607
CASH FLOW FROM (USED IN) INVESTING ACTIVITIES [Abstract]
Maturity of interest bearing deposits - time	250	3,728	2,850
Acquisition of business, less cash received	0	23,516	0
Net Cash Used in Investing Activities	(181,642)	(183,367)	(277,578)
CASH FLOW USED IN FINANCING ACTIVITIES [Abstract]
Dividends paid	(16,554)	(14,055)	(8,960)
Proceeds from issuance of common stock	284	267	72
Share based compensation withholding obligation	(882)	(1,467)	(579)
Repurchase of common stock	(26,284)	(12,681)	0
Net Cash From Financing Activities	142,722	153,952	210,515
Cash and Cash Equivalents at Beginning of Year	70,244
Cash and Cash Equivalents at End of Year	65,304	70,244
Parent Company [Member]
ASSETS [Abstract]
Cash and due from banks	10,505	7,624
Interest bearing deposits - time	10,000	25,000
Investment in subsidiaries	369,861	343,872
Accrued income and other assets	463	2,857
Total Assets	390,829	379,353
LIABILITIES AND SHAREHOLDERS' EQUITY [Abstract]
Subordinated debentures	39,456	39,388
Accrued expenses and other liabilities	575	530
Shareholders' equity	350,798	339,435
Total Liabilities and Shareholders' Equity	390,829	379,353
OPERATING INCOME [Abstract]
Dividends from subsidiary	29,000	33,500	16,000
Interest income	230	160	29
Other income	61	56	41
Total Operating Income	29,291	33,716	16,070
OPERATING EXPENSES [Abstract]
Interest expense	2,104	1,924	1,347
Administrative and other expenses	655	748	714
Total Operating Expenses	2,759	2,672	2,061
Income Before Income Tax	26,532	31,044	14,009
Income tax expense (benefit)	(423)	(515)	1,587
Income Before Equity in Undistributed Net Income of Subsidiaries	26,955	31,559	12,422
Equity in undistributed net income of subsidiaries	19,480	8,280	8,053
Net Income	46,435	39,839	20,475
CONDENSED STATEMENTS OF CASH FLOWS [Abstract]
Net income	46,435	39,839	20,475
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES [Abstract]
Deferred income tax expense	1,503	6,620	2,146
Share based compensation	65	53	45
Accretion of discount on subordinated debentures	68	51	0
(Increase) decrease in accrued income and other assets	891	(1,307)	(32)
Increase in accrued expenses and other liabilities	45	21	121
Equity in undistributed net income of subsidiaries	(19,480)	(8,280)	(8,053)
Total Adjustments	(16,908)	(2,842)	(5,773)
Net Cash From Operating Activities	29,527	36,997	14,702
CASH FLOW FROM (USED IN) INVESTING ACTIVITIES [Abstract]
Purchases of interest bearing deposits - time	(20,000)	(30,000)	(10,000)
Maturity of interest bearing deposits - time	35,000	10,000	10,000
Acquisition of business, less cash received	0	431	0
Net Cash Used in Investing Activities	15,000	(19,569)	0
CASH FLOW USED IN FINANCING ACTIVITIES [Abstract]
Dividends paid	(16,554)	(14,055)	(8,960)
Proceeds from issuance of common stock	2,074	1,945	1,776
Share based compensation withholding obligation	(882)	(1,467)	(579)
Repurchase of common stock	(26,284)	(12,681)	0
Net Cash From Financing Activities	(41,646)	(26,258)	(7,763)
Net Increase (Decrease) in Cash and Cash Equivalents	2,881	(8,830)	6,939
Cash and Cash Equivalents at Beginning of Year	7,624	16,454	9,515
Cash and Cash Equivalents at End of Year	$ 10,505	$ 7,624	$ 16,454

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Asset	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
REVENUE FROM CONTRACTS WITH CUSTOMERS [Abstract]
Percentage of revenues excluded from ASC Topic 606	84.90%	82.90%
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	$ 25,953	$ 27,126
Bank owned life insurance	1,111	970	$ 1,061
Other	3,723	2,827
Total	9,282	8,760	$ 8,168
Service Charges on Deposit Accounts
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	11,208	12,258
Overdraft Fees [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	7,590	8,285
Overdraft Fees [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,515	1,567
Account Service Charges [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	2,103	2,406
Other Deposit Related Income [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	2,790	2,992
ATM Fees [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,368	1,423
ATM Fees [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	35	34
Other [Member] | Retail [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	965	941
Other [Member] | Business [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	422	594
Interchange Income [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	10,297	9,905
Investment and Insurance Commissions [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,658	1,971
Asset Management Revenue [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	1,123	1,100
Transaction Based Revenue [Member]
Disaggregation of Revenue Sources by Attributes [Abstract]
Revenue from contracts with customers	$ 535	$ 871

RECENT ACQUISITION (Details)

RECENT ACQUISITION (Details) - USD ($) $ in Thousands		Apr. 01, 2018	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Recent Acquisition [Abstract]
Fair value of equity issued under merger agreement				$ 0	$ 64,536	$ 0
Non-interest expense amount				0	3,465	284
Valuation of the assets acquired and liabilities assumed [Abstract]
Goodwill				28,300	28,300
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				$ 0	$ 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
Decrease in goodwill			$ (700)
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, 2019	Dec. 31, 2018	Dec. 31, 2017	May 01, 2017
Asset Purchase Agreement [Abstract]
Loans	$ 2,725,023	$ 2,582,520
Cash proceeds from sale of assets	0	0	$ 33,446
Commercial [Member]
Asset Purchase Agreement [Abstract]
Loans	$ 1,166,695	$ 1,144,481
Mepco [Member]
Asset Purchase Agreement [Abstract]
Net payment plan receivables				$ 33,100
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
Mepco [Member] | Commercial [Member]
Asset Purchase Agreement [Abstract]
Loans				$ 500