Heartland Financial USA (HTLF) 10-Q 7 Aug 19 2019 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2019	Aug. 06, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	001-15393
Entity Registrant Name	HEARTLAND FINANCIAL USA, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-1405748
Entity Address, Address Line One	1398 Central Avenue
Entity Address, City or Town	Dubuque
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52001
City Area Code	563
Local Phone Number	589-2100
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	HTLF
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		36,690,358
Entity Central Index Key	0000920112
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
ASSETS
Cash and due from banks	$ 198,664	$ 223,135
Interest bearing deposits with other banks and other short-term investments	443,475	50,495
Cash and cash equivalents	642,139	273,630
Time deposits in other financial institutions	4,430	4,672
Securities:
Carried at fair value (cost of $2,552,214 at June 30, 2019, and $2,492,620 at December 31, 2018)	2,561,887	2,450,709
Held to maturity, at cost (fair value of $96,619 at June 30, 2019, and $245,341 at December 31, 2018)	88,166	236,283
Other investments, at cost	31,366	28,396
Loans held for sale	34,575	119,801
Loans receivable:
Held to maturity	7,853,051	7,407,697
Allowance for loan and lease losses	(63,850)	(61,963)
Loans receivable, net	7,789,201	7,345,734
Premises, furniture and equipment, net	194,628	187,418
Premises, furniture and equipment held for sale	3,701	7,258
Other real estate, net	6,646	6,153
Goodwill	427,097	391,668
Core deposit intangibles and customer relationship intangibles, net	52,718	47,479
Servicing rights, net	7,180	31,072
Cash surrender value on life insurance	170,421	162,892
Other assets	146,135	114,841
TOTAL ASSETS	12,160,290	11,408,006
Deposits:
Demand	3,426,758	3,264,737
Savings	5,533,503	5,107,962
Time	1,148,296	1,023,730
Total deposits	10,108,557	9,396,429
Deposits held for sale	0	106,409
Short-term borrowings	107,260	227,010
Other borrowings	282,863	274,905
Accrued expenses and other liabilities	139,823	78,078
TOTAL LIABILITIES	10,638,503	10,082,831
STOCKHOLDERS' EQUITY:
Common stock (par value $1 per share; 60,000,000 shares authorized at June 30, 2019, and 40,000,000 shares authorized at December 31, 2018; issued 36,690,061 shares at June 30, 2019, and 34,477,499 shares at December 31, 2018)	36,690	34,477
Capital surplus	837,150	743,095
Retained earnings	642,808	579,252
Accumulated other comprehensive income/(loss)	5,139	(31,649)
TOTAL STOCKHOLDERS' EQUITY	1,521,787	1,325,175
TOTAL LIABILITIES AND EQUITY	12,160,290	11,408,006
Preferred stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series A Junior Participating preferred stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series C Senior Non-Cumulative Perpetual Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series D Senior Non-Cumulative Perpetual Convertible Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Cost of available for sale securities	$ 2,552,214	$ 2,492,620
Fair value of held to maturity securities	$ 96,619	$ 245,341
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	60,000,000	40,000,000
Common stock, shares issued (in shares)	36,690,061	34,477,499
Treasury stock (in shares)	0	0
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	17,604	17,604
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series A Junior Participating preferred stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	16,000	16,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series C Senior Non-Cumulative Perpetual Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	81,698	81,698
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series D Senior Non-Cumulative Perpetual Convertible Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	3,000	3,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
INTEREST INCOME:
Interest and fees on loans	$ 106,027	$ 96,787	$ 206,483	$ 182,438
Interest on securities:
Taxable	16,123	12,270	31,999	23,847
Nontaxable	2,554	3,584	5,647	7,163
Interest on federal funds sold	0	0	4	0
Interest on interest bearing deposits in other financial institutions	2,299	768	3,591	1,175
TOTAL INTEREST INCOME	127,003	113,409	247,724	214,623
INTEREST EXPENSE:
Interest on deposits	16,138	7,983	29,351	13,749
Interest on short-term borrowings	338	547	1,227	815
Interest on other borrowings (includes $100 and $30 of interest expense related to derivatives reclassified from accumulated other comprehensive income for the three months ended June 30, 2019 and 2018, respectively, and $265 and $227 of interest expense related to derivatives reclassified from accumulated other comprehensive income for the six months ended June 30, 2019 and 2018, respectively)	3,819	3,470	7,483	7,066
TOTAL INTEREST EXPENSE	20,295	12,000	38,061	21,630
NET INTEREST INCOME	106,708	101,409	209,663	192,993
Provision for loan losses	4,918	4,831	6,553	9,094
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	101,790	96,578	203,110	183,899
NONINTEREST INCOME:
Revenue from contract with customers	20,482	17,564	38,484	33,230
Loan servicing income	1,338	1,807	3,067	3,561
Securities gains/(losses), net (includes $3,580 of net security gains and $259 of net security losses reclassified from accumulated other comprehensive income for the three months ended June 30, 2019 and 2018, respectively and $5,155 and $1,182 of net security gains reclassified from accumulated other comprehensive income for the six months ended June 30, 2019 and 2018, respectively)	3,580	(259)	5,155	1,182
Unrealized gain on equity securities, net	112	71	370	43
Net gains on sale of loans held for sale	4,343	6,800	7,519	10,851
Valuation allowance on servicing rights	(364)	(216)	(953)	(218)
Income on bank owned life insurance	888	700	1,787	1,314
Other noninterest income	1,682	1,167	3,349	2,387
TOTAL NONINTEREST INCOME	32,061	27,634	58,778	52,350
NONINTEREST EXPENSES:
Salaries and employee benefits	49,995	50,758	100,280	99,468
Occupancy	6,436	6,315	13,043	12,358
Furniture and equipment	3,220	3,184	5,912	5,933
Professional fees	14,968	10,632	26,347	20,080
Advertising	2,661	2,145	4,986	4,085
Core deposit intangibles and customer relationship intangibles amortization	3,313	2,274	6,155	4,137
Other real estate and loan collection expenses	162	948	863	1,680
(Gain)/loss on sales/valuations of assets, net	(18,286)	1,528	(21,290)	1,331
Restructuring expenses	0	0	3,227	2,564
Other noninterest expenses	12,629	11,098	23,805	20,892
TOTAL NONINTEREST EXPENSES	75,098	88,882	163,328	172,528
INCOME BEFORE INCOME TAXES	58,753	35,330	98,560	63,721
Income taxes (includes $880 and $(61) of income tax expense/(benefit) reclassified from accumulated other comprehensive income for the three months ended June 30, 2019 and 2018, respectively and $1,238 and $201 of income tax expense reclassified from accumulated other comprehensive income for the six months ended June 30, 2019 and 2018, respectively)	13,584	7,451	21,894	12,574
NET INCOME	45,169	27,879	76,666	51,147
Preferred dividends	0	(13)	0	(26)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 45,169	$ 27,866	$ 76,666	$ 51,121
EARNINGS PER COMMON SHARE - BASIC (in dollars per share)	$ 1.26	$ 0.85	$ 2.18	$ 1.62
EARNINGS PER COMMON SHARE - DILUTED (in dollars per share)	1.26	0.85	2.17	1.61
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.16	$ 0.13	$ 0.32	$ 0.26
Service charges and fees
NONINTEREST INCOME:
Revenue from contract with customers	$ 14,629	$ 12,072	$ 27,423	$ 22,151
Trust fees
NONINTEREST INCOME:
Revenue from contract with customers	4,825	4,615	9,299	9,295
Brokerage and insurance commissions
NONINTEREST INCOME:
Revenue from contract with customers	$ 1,028	$ 877	$ 1,762	$ 1,784

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Interest expense related to derivatives reclassified from accumulated other comprehensive income	$ 3,819	$ 3,470	$ 7,483	$ 7,066
Net security gains reclassified from accumulated other comprehensive income	3,580	(259)	5,155	1,182
Income tax expense (benefit) reclassified from accumulated other comprehensive income	13,584	7,451	21,894	12,574
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Net Gain (Loss) from Derivatives
Interest expense related to derivatives reclassified from accumulated other comprehensive income	100	30	265	227
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Net Unrealized Investment Gain (Loss)
Net security gains reclassified from accumulated other comprehensive income	3,580	(259)	5,155	1,182
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income (Loss)
Income tax expense (benefit) reclassified from accumulated other comprehensive income	$ 880	$ (61)	$ 1,238	$ 201

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 45,169	$ 27,879	$ 76,666	$ 51,147
Securities:
Net change in unrealized gain/(loss) on securities	28,422	(8,501)	58,387	(28,335)
Reclassification adjustment for net (gains)/losses realized in net income	(3,580)	259	(5,155)	(1,182)
Income taxes	(6,383)	2,117	(13,664)	7,508
Other comprehensive income/(loss) on securities	18,459	(6,125)	39,568	(22,009)
Derivatives used in cash flow hedging relationships:
Net change in unrealized gain/(loss) on derivatives	(2,263)	897	(3,768)	2,596
Reclassification adjustment for net losses on derivatives realized in net income	94	30	252	227
Income taxes	453	105	736	(603)
Other comprehensive income/(loss) on cash flow hedges	(1,716)	1,032	(2,780)	2,220
Other comprehensive income/(loss)	16,743	(5,093)	36,788	(19,789)
TOTAL COMPREHENSIVE INCOME	$ 61,912	$ 22,786	$ 113,454	$ 31,358

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 45,169	$ 27,879	$ 76,666	$ 51,147
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			16,315	14,273
Provision for loan losses	4,918	4,831	6,553	9,094
Net amortization of premium on securities			10,927	12,587
Securities gains, net	(3,580)	259	(5,155)	(1,182)
Unrealized gain on equity securities, net			(370)	(43)
Stock based compensation			3,602	2,770
Loans originated for sale			(165,249)	(317,979)
Proceeds on sales of loans held for sale			161,625	346,083
Net gains on sale of loans held for sale			(7,177)	(8,178)
(Increase) decrease in accrued interest receivable			2,421	(35)
Decrease in prepaid expenses			229	2,263
Increase (decrease) in accrued interest payable			1,021	(25)
Capitalization of servicing rights			(415)	(2,694)
Valuation allowance on servicing rights	364	216	953	218
(Gain)/loss on sales/valuations of assets, net			(10,735)	1,331
Net excess tax benefit from stock based compensation			272	660
Other, net			(29,184)	(16,605)
NET CASH PROVIDED BY OPERATING ACTIVITIES			62,299	93,685
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of time deposits in other financial institutions			(248)	(1,000)
Proceeds from the sale of securities available for sale	760,743	243,489	1,194,897	635,735
Proceeds from the redemption of time deposits in other financial institutions			0	8,767
Proceeds from the maturity of and principal paydowns on securities available for sale			178,930	112,166
Proceeds from the maturity of and principal paydowns on securities held to maturity			2,406	8,897
Proceeds from the maturity of and principal paydowns on time deposits in other financial institutions			490	4,862
Proceeds from the sale, maturity of and principal paydowns on other investments			7,992	1,400
Purchase of securities available for sale			(1,148,238)	(733,030)
Purchase of other investments			(4,899)	(1,842)
Net (increase) decrease in loans			77,147	(86,466)
Purchase of bank owned life insurance policies			(16)	0
Proceeds from bank owned life insurance policies			421	0
Proceeds from sale of mortgage servicing rights			33,823	0
Capital expenditures			(3,909)	(9,788)
Net cash and cash equivalents received in acquisitions			38,650	212,197
Proceeds from the sale of equipment			829	622
Net cash expended in divestitures			(49,264)	0
Proceeds on sale of OREO and other repossessed assets			3,825	2,091
NET CASH PROVIDED BY INVESTING ACTIVITIES			332,836	154,611
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in demand deposits			4,675	117,456
Net increase in savings deposits			110,498	5,408
Net increase (decrease) in time deposit accounts			29,924	(31,789)
Proceeds on short-term revolving credit line			0	25,000
Net decrease in short-term borrowings			(44,326)	(155,403)
Proceeds from short term FHLB advances			430,888	302,102
Repayments of short term FHLB advances			(531,725)	(266,500)
Proceeds from other borrowings			50	0
Repayments of other borrowings			(15,621)	(44,654)
Purchase of treasury stock			0	(97)
Proceeds from issuance of common stock			408	156
Dividends paid			(11,397)	(7,972)
NET CASH USED BY FINANCING ACTIVITIES			(26,626)	(56,293)
Net increase in cash and cash equivalents			368,509	192,003
Cash and cash equivalents at beginning of year			273,630	196,003	$ 196,003
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 642,139	$ 388,006	642,139	388,006	$ 273,630
Supplemental disclosures:
Cash paid for income/franchise taxes			19,495	8,254
Cash paid for interest			37,099	21,655
Loans transferred to OREO			4,655	2,264
Transfer of premises from premises, furniture and equipment, net, to premises, furniture and equipment held for sale			2,568	2,501
Transfer of premises from premises, furniture and equipment held for sale to premises, furniture and equipment, net,			1,564	0
Deposits transferred to held for sale			76,968	0
Loans transferred to held for sale			32,111	0
Securities transferred from held to maturity to available for sale			148,030	0
Purchases of securities available for sale, accrued, not settled			37,373	0
Stock consideration granted for acquisitions			$ 92,258	$ 238,075

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification of unrealized net gain on equity securities	$ 0				$ 280	$ (280)
Balance at beginning of period at Dec. 31, 2017	991,457	$ 938	$ 29,953	$ 503,709	481,331	(24,474)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	31,358				51,147	(19,789)
Cash dividends declared:
Series D Preferred, $35.00 per share	(26)				(26)
Common	(7,946)				(7,946)
Purchase of 1,761 shares of common stock	(97)						(97)
Issuance of shares of common stock	238,231		4,485	233,649			97
Stock based compensation	2,770			2,770
Balance at end of period at Jun. 30, 2018	1,255,747	938	34,438	740,128	524,786	(44,543)	0
Balance at beginning of period at Mar. 31, 2018	1,051,505	938	31,068	557,990	500,959	(39,450)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	22,786				27,879	(5,093)
Cash dividends declared:
Series D Preferred, $35.00 per share	(13)				(13)
Common	(4,039)				(4,039)
Issuance of shares of common stock	184,596		3,370	181,226
Stock based compensation	912			912
Balance at end of period at Jun. 30, 2018	1,255,747	938	34,438	740,128	524,786	(44,543)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification of unrealized net gain on equity securities	(1,713)				(1,713)
Balance at beginning of period at Dec. 31, 2018	1,325,175	0	34,477	743,095	579,252	(31,649)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	113,454				76,666	36,788
Cash dividends declared:
Common	(11,397)				(11,397)
Issuance of shares of common stock	92,666		2,213	90,453
Stock based compensation	3,602			3,602
Balance at end of period at Jun. 30, 2019	1,521,787	0	36,690	837,150	642,808	5,139	0
Balance at beginning of period at Mar. 31, 2019	1,372,102	0	34,604	745,596	603,506	(11,604)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	61,912				45,169	16,743
Cash dividends declared:
Common	(5,867)				(5,867)
Issuance of shares of common stock	92,413		2,086	90,327
Stock based compensation	1,227			1,227
Balance at end of period at Jun. 30, 2019	$ 1,521,787	$ 0	$ 36,690	$ 837,150	$ 642,808	$ 5,139	$ 0

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Cash dividends per share common stock (in dollars per share)	$ 0.16	$ 0.13	$ 0.32	$ 0.26
Shares of common stock purchased (in shares)				1,761
Shares of common stock issued (in shares)	2,086,450	3,370,206	2,212,562	4,486,850
Series D Preferred Stock
Cash dividends per share preferred stock (in dollars per share)		$ 17.50		$ 35

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The interim unaudited consolidated financial statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2018 , included in the Form 10-K of Heartland Financial USA, Inc. ("Heartland") filed with the Securities and Exchange Commission ("SEC") on February 27, 2019 . Foot note disclosures to the interim unaudited consolidated financial statements which would substantially duplicate the disclosure contained in the footnotes to the audited consolidated financial statements have been omitted. The financial information of Heartland included herein has been prepared in accordance with U.S. generally accepted accounting principles for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the interim period ended June 30, 2019 , are not necessarily indicative of the results expected for the year ending December 31, 2019 . Earnings Per Share Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued. Amounts used in the determination of basic and diluted earnings per share for the three- and six- month periods ended June 30, 2019 , and 2018 , are shown in the table below: Three Months Ended (Dollars and number of shares in thousands, except per share data) 2019 2018 Net income $ 45,169 $ 27,879 Preferred dividends — (13 ) Net income available to common stockholders $ 45,169 $ 27,866 Weighted average common shares outstanding for basic earnings per share 35,744 32,621 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 135 210 Weighted average common shares for diluted earnings per share 35,879 32,831 Earnings per common share — basic $ 1.26 $ 0.85 Earnings per common share — diluted $ 1.26 $ 0.85 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 7 — Six Months Ended (Dollars and number of shares in thousands, except per share data) 2019 2018 Net income $ 76,666 $ 51,147 Preferred dividends — (26 ) Net income available to common stockholders $ 76,666 $ 51,121 Weighted average common shares outstanding for basic earnings per share 35,157 31,537 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 138 209 Weighted average common shares for diluted earnings per share 35,295 31,746 Earnings per common share — basic $ 2.18 $ 1.62 Earnings per common share — diluted $ 2.17 $ 1.61 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 7 — Subsequent Events - Heartland has evaluated subsequent events that may require recognition or disclosure through the filing date of this Quarterly Report on Form 10-Q with the SEC. Effect of New Financial Accounting Standards In February 2016, the FASB issued ASU 2016-02, " Leases (Topic 842). " Topic 842 requires a lessee to recognize leases on-balance sheet and disclose key information about leasing arrangements. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as financing or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The amendment is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, and is applied on a modified retrospective basis. Heartland leases certain properties and equipment under operating leases that resulted in recognition of lease assets and lease liabilities on the consolidated balance sheets under the ASU; however the majority of Heartland's properties and equipment are owned, not leased. The modified retrospective approach includes a number of optional practical expedients that entities may elect to apply. These practical expedients relate to the identification and classification of leases that commenced before the effective date, initial direct costs for leases that commenced before the effective date, and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. Early adoption is permitted. In January 2018, the FASB issued an amendment to provide entities with the optional practical expedient to not evaluate existing or expired land easements that were previously not accounted for as leases under Topic 840. In July 2018, the FASB issued ASU 2018-11, " Leases - Targeted Improvements " to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, Specifically, under the amendments in ASU 2018-11, entities may elect not to recast the comparative periods presented when transitioning to the new leasing standard, and lessors may elect not to separate lease and non-lease components when certain conditions are met. The amendments have the same effective date as ASU 2016-02. Heartland adopted the accounting standard on January 1, 2019, on a modified retrospective basis, as required, and has not restated comparative periods. Heartland adopted the practical expedients, which allow for existing leases to be accounted for under previous guidance with the exception of balance sheet recognition for lessees. The adoption of the new standard resulted in the recording of ROU assets and lease liabilities of approximately $25.9 million and $27.6 million , respectively, on January 1, 2019. The difference between the lease assets and lease liabilities, which was $ 1.7 million , was recorded as an adjustment to retained earnings. The adoption of the standard did not impact Heartland's results of operations or liquidity. See Note 11, "Leases", for more information on Heartland's leases. In June 2016, the FASB issued ASU 2016-13, " Financial Instruments - Credit Losses (Topic 326) ." The amendments in this ASU require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. The amendments in this ASU indicate that an entity should not use the length of time a security has been in an unrealized loss position to avoid recording a credit loss. In addition, in determining whether a credit loss exists, the amendments in this ASU also remove the requirements to consider the historical and implied volatility of the fair value of a security and recoveries or declines in fair value after the balance sheet date. The amendment is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. An entity may adopt the amendments earlier as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Heartland intends to adopt the accounting standard in 2020, as required. In April 2019, the FASB also issued ASU 2019-04, "Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments." As it relates to current expected credit losses, this guidance amends certain provisions contained in ASU 2016-13, particularly with regards to the inclusion of accrued interest in the definition of amortized cost, as well as clarifying the extension and renewal options that are not unconditionally cancelable by the entity that are included in the original or modified contract should be considered in the entity's determination of expected credit losses. Upon adoption of ASU 2016-13, a cumulative-effect adjustment to retained earnings will be recorded as of the beginning of the first reporting period in which the guidance is effective. Heartland has formed an internal committee to assess and implement the standard. Heartland entered into an agreement with a third party vendor and is in the final stages of implementing a technology solution. Management expects that the preliminary model will be ready for detailed review and testing during the third quarter of 2019. Based on the results of Heartland's parallel runs, management expects to have an estimate of the impact that this new guidance will have on the consolidated financial statements in the fourth quarter of 2019. Management expects that testing, control design and model validation will continue through the remainder of 2019. In January 2017, the FASB issued ASU 2017-04, "Intangibles - Goodwill and Other (Topic 350)." This amendment is to simplify the subsequent measurement of goodwill by eliminating step two from the goodwill impairment test. Instead, an entity will perform only step one of its quantitative goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and then recognizing the impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized cannot exceed the total amount of goodwill allocated to that reporting unit. An entity will still have the option to perform a qualitative assessment for a reporting unit to determine if the quantitative step one impairment test is necessary. This amendment is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied prospectively. Early adoption is permitted, including in an interim period for impairment tests performed after January 1, 2017. Heartland intends to adopt this ASU in the third quarter of 2020, consistent with the annual impairment test as of September 30, 2020, and is currently evaluating the potential impact of this guidance on its results of operations, financial position and liquidity. In March 2017, the FASB issued ASU 2017-08, "Receivables - Nonrefundable Fee and Other Costs (Subtopic 310-20)." These amendments shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount. Discounts continue to be amortized to maturity. These amendments are effective for public business entities for fiscal years and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. If any entity early adopts the amendments in an interim period, any adjustments must be reflected as of the beginning of the fiscal year that includes the interim period. The amendments must be applied and Heartland intends to apply these amendments on a modified retrospective basis, with a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. Heartland adopted this ASU on January 1, 2019, as required, and the adoption did not have a material impact on its results of operations, financial position and liquidity. In August 2017, the FASB issued ASU 2017-12, " Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities ." The purpose of this updated guidance is to better align a company’s financial reporting for hedging activities with the economic objectives of those activities. ASU 2017-12 is effective for public business entities for fiscal years beginning after December 15, 2018, with early adoption, including adoption in an interim period, permitted. For a closed portfolio of prepayable financial assets or one or more beneficial interests secured by a portfolio of prepayable financial instruments, this ASU permits an entity to designate an amount that is not expected to be affected by prepayments, defaults, and other events affecting the timing and amount of cash flows (the "last-of-layer" method). Under this designation, prepayment risk is not incorporated into the measurement of the hedged item. ASU 2017-12 requires a modified retrospective transition method in which Heartland will recognize the cumulative effect of the change on the opening balance of each affected component of equity on the balance sheet as of the date of adoption. Heartland adopted this ASU on January 1, 2019, as required, and as a result of the adoption, $148.0 million of held to maturity securities were reclassified to available for sale debt securities carried at fair value. See Note 3, "Securities," for further details. There was no impact to Heartland's results of operations, or liquidity as a result of the adoption of this amendment. In August 2018, the FASB issued ASU 2018-13, " Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. " This ASU eliminates, adds and modifies certain disclosure requirements for fair value measurements. Among the changes, entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy but will be required to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. ASU 2018-13 is effective for interim and annual reporting periods beginning after December 15, 2019, and early adoption is permitted. Heartland intends to adopt this ASU in 2020, as required, and because the ASU only revises disclosure requirements, the adoption of this ASU is not expected to have a material impact on results of operations, financial position and liquidity. In August 2018, the FASB issued ASU 2018-15, "Intangible-Goodwill and Other-Internal Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract." The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this update require an entity in a hosting arrangement that is a service contract to follow the guidance in Subtopic 350-40 to determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense. The amendments also require the entity to expense the capitalized implementation costs of a hosting arrangement that is a service contract over the term of the hosting arrangement. The amendment is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, and the amendment can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Early adoption was permitted. Heartland early adopted this ASU using the prospective approach in the second quarter of 2019, and the adoption did not have a material impact on its results of operations, financial position and liquidity. In October 2018, the FASB issued ASU 2018-16, " Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting." In the United States, eligible benchmark interest rates under Topic 815 are interest rates on direct Treasury obligations of the U.S. government ("UST"), the London Interbank Offered Rate ("LIBOR") swap rate, and the Overnight Index Swap ("OIS") Rate based on the Fed Funds Effective Rate. When the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities , in August 2017, it introduced the Securities Industry and Financial Markets Association ("SIFMA") Municipal Swap Rate as the fourth permissible U.S. benchmark rate. The new ASU adds the OIS rate based on the

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Blue Valley Ban Corp. On May 10, 2019, Heartland completed the acquisition of Blue Valley Ban Corp. ("BVBC") and its wholly-owned subsidiary, Bank of Blue Valley, headquartered in Overland Park, Kansas. Based on Heartland's closing common stock price of $44.78 per share on May 10, 2019, the aggregate consideration paid to BVBC common shareholders was $ 92.3 million , which was paid by delivery of 2,060,258 shares of Heartland common stock. On the closing date, in addition to this merger consideration, Heartland provided BVBC the funds necessary to repay outstanding debt of $ 6.9 million , and Heartland assumed $ 16.1 million of trust preferred securities at fair value. Immediately following the closing of the transaction, Bank of Blue Valley was merged with and into Heartland's wholly-owned Kansas subsidiary, Morrill & Janes Bank and Trust Company, and the combined entity operates under the Bank of Blue Valley brand. As of the closing date, BVBC had, at fair value, total assets of $ 766.2 million , total loans held to maturity of $ 542.0 million, and total deposits of $ 617.1 million . The transaction was a tax-free reorganization with respect to the stock consideration received by the stockholders of BVBC. First Bank Lubbock Bancshares, Inc. On May 18, 2018, Heartland completed the acquisition of Lubbock, Texas based First Bank Lubbock Bancshares, Inc. ("FBLB"), parent company of First Bank & Trust, and PrimeWest Mortgage Corporation, which is a wholly-owned subsidiary of First Bank & Trust. Under the terms of the definitive merger agreement, Heartland acquired FBLB in a transaction valued at approximately $189.9 million , of which $ 5.5 million was cash, and the remainder was settled by delivery of 3,350,664 shares of Heartland common stock. On the closing date, in addition to this merger consideration, Heartland provided FBLB the funds necessary to repay outstanding debt of $3.9 million , and Heartland assumed $8.2 million of trust preferred securities at fair value. Immediately after the close of the transaction, Heartland paid $13.3 million to the holders of FBLB's stock appreciation rights. The transaction included, at fair value, total assets of $1.12 billion , including $681.1 million of gross loans held to maturity, and deposits of $893.8 million . Upon closing of the transaction, First Bank & Trust became a wholly-owned subsidiary of Heartland and continues to operate under its current name and management team as Heartland's eleventh state-chartered bank. The transaction was a tax-free reorganization with respect to the stock consideration received by the stockholders of FBLB. Signature Bancshares, Inc. On February 23, 2018, Heartland completed the acquisition of Signature Bancshares, Inc., parent company of Signature Bank, headquartered in Minnetonka, Minnesota. Under the terms of the definitive merger agreement, Heartland acquired Signature Bancshares, Inc. in a transaction valued at approximately $61.4 million , of which $7.8 million was cash, and the remainder was settled by delivery of 1,000,843 shares of Heartland common stock. Simultaneous with the close, Signature Bank merged into Heartland's wholly-owned Minnesota Bank & Trust subsidiary, and the combined entity operates under the Minnesota Bank & Trust brand name. The transaction included, at fair value, total assets of $427.1 million , including $324.5 million of gross loans held to maturity, and deposits of $357.3 million . On the closing date, Heartland provided Signature Bancshares, Inc. the funds necessary to repay outstanding subordinated debt of $5.9 million

SECURITIES

SECURITIES	6 Months Ended
	Jun. 30, 2019
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost, gross unrealized gains and losses, and estimated fair values of debt securities available for sale and equity securities with a readily determinable fair value that are carried at fair value as of June 30, 2019 , and December 31, 2018 , are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2019 U.S. government corporations and agencies $ 18,660 $ 48 $ (87 ) $ 18,621 Mortgage and asset-backed securities 2,191,327 17,472 (15,473 ) 2,193,326 Obligations of states and political subdivisions 324,070 8,097 (384 ) 331,783 Total debt securities 2,534,057 25,617 (15,944 ) 2,543,730 Equity securities with a readily determinable fair value 18,157 — — 18,157 Total $ 2,552,214 $ 25,617 $ (15,944 ) $ 2,561,887 December 31, 2018 U.S. government corporations and agencies $ 32,075 $ 3 $ (127 ) $ 31,951 Mortgage and asset-backed securities 2,061,358 3,740 (38,400 ) 2,026,698 Obligations of states and political subdivisions 382,101 919 (8,046 ) 374,974 Total debt securities 2,475,534 4,662 (46,573 ) 2,433,623 Equity securities with a readily determinable fair value 17,086 — — 17,086 Total $ 2,492,620 $ 4,662 $ (46,573 ) $ 2,450,709 On January 1, 2019, Heartland adopted ASU 2017-12, and as a result of the adoption, $148.0 million of held to maturity debt securities were transferred to debt securities available for sale. The securities were transferred at book value on the date of the transfer. The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of June 30, 2019 , and December 31, 2018 , are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2019 Obligations of states and political subdivisions $ 88,166 $ 8,453 $ — $ 96,619 Total $ 88,166 $ 8,453 $ — $ 96,619 December 31, 2018 Obligations of states and political subdivisions $ 236,283 $ 9,554 $ (496 ) $ 245,341 Total $ 236,283 $ 9,554 $ (496 ) $ 245,341 The amortized cost and estimated fair value of investment securities carried at fair value at June 30, 2019 , by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. June 30, 2019 Amortized Cost Estimated Fair Value Due in 1 year or less $ 24,891 $ 24,889 Due in 1 to 5 years 45,463 45,685 Due in 5 to 10 years 72,708 74,659 Due after 10 years 199,668 205,171 Total debt securities 342,730 350,404 Mortgage and asset-backed securities 2,191,327 2,193,326 Equity securities with a readily determinable fair value 18,157 18,157 Total investment securities $ 2,552,214 $ 2,561,887 The amortized cost and estimated fair value of debt securities held to maturity at June 30, 2019 , by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. June 30, 2019 Amortized Cost Estimated Fair Value Due in 1 year or less $ 1,531 $ 1,567 Due in 1 to 5 years 11,634 11,863 Due in 5 to 10 years 58,200 61,679 Due after 10 years 16,801 21,510 Total investment securities $ 88,166 $ 96,619 As of June 30, 2019 , and December 31, 2018 , securities with a fair value of $569.7 million and $524.8 million , respectively, were pledged to secure public and trust deposits, short-term borrowings and for other purposes as required or permitted by law. Gross gains and losses realized related to the sales of securities carried at fair value for the three- and six- month periods ended June 30, 2019 and 2018 , are summarized as follows, in thousands: Three Months Ended Six Months Ended 2019 2018 2019 2018 Proceeds from sales $ 760,743 $ 243,489 $ 1,194,897 $ 635,735 Gross security gains 5,522 457 7,930 3,470 Gross security losses 1,942 716 2,775 2,288 The following tables summarize, in thousands, the amount of unrealized losses, defined as the amount by which cost or amortized cost exceeds fair value, and the related fair value of investments with unrealized losses in Heartland's securities portfolio as of June 30, 2019 , and December 31, 2018 . The investments were segregated into two categories: those that have been in a continuous unrealized loss position for less than 12 months and those that have been in a continuous unrealized loss position for 12 months or more. The reference point for determining how long an investment was in an unrealized loss position w as June 30, 2018 , and December 31, 2017 , respectively. Securities for which Heartland has taken credit-related other-than-temporary impairment ("OTTI") write-downs are categorized as being "less than 12 months" or "12 months or longer" in a continuous loss position based on the point in time that the fair value declined to below the cost basis and not the period of time since the credit-related OTTI write-down. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2019 U.S. government corporations and agencies $ 4,631 $ (87 ) $ — $ — $ 4,631 $ (87 ) Mortgage and asset-backed securities 544,795 (5,265 ) 448,159 (10,208 ) 992,954 (15,473 ) Obligations of states and political subdivisions 10,975 (11 ) 48,748 (373 ) 59,723 (384 ) Total temporarily impaired securities $ 560,401 $ (5,363 ) $ 496,907 $ (10,581 ) $ 1,057,308 $ (15,944 ) December 31, 2018 U.S. government corporations and agencies $ 24,902 $ (83 ) $ 4,577 $ (44 ) $ 29,479 $ (127 ) Mortgage and asset-backed securities 733,826 (9,060 ) 805,089 (29,340 ) 1,538,915 (38,400 ) Obligations of states and political subdivisions 34,990 (390 ) 258,143 (7,656 ) 293,133 (8,046 ) Total temporarily impaired securities $ 793,718 $ (9,533 ) $ 1,067,809 $ (37,040 ) $ 1,861,527 $ (46,573 ) Securities held to maturity Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2019 Obligations of states and political subdivisions $ — $ — $ — $ — $ — $ — Total temporarily impaired securities $ — $ — $ — $ — $ — $ — December 31, 2018 Obligations of states and political subdivisions $ 10,802 $ (17 ) $ 19,508 $ (479 ) $ 30,310 $ (496 ) Total temporarily impaired securities $ 10,802 $ (17 ) $ 19,508 $ (479 ) $ 30,310 $ (496 ) Heartland reviews the investment securities portfolio on a quarterly basis to monitor its exposure to OTTI. A determination as to whether a security's decline in fair value is other-than-temporary takes into consideration numerous factors and the relative significance of any single factor can vary by security. Some factors Heartland may consider in the OTTI analysis include the length of time the security has been in an unrealized loss position, changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, Heartland may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, Heartland prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. The remaining unrealized losses on Heartland's mortgage and asset-backed securities are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. The losses are not related to concerns regarding the underlying credit of the issuers or the underlying collateral. It is expected that the securities will not be settled at a price less than the amortized cost of the investment. Because the decline in fair value is attributable to changes in interest rates or widening market spreads and not credit quality, and because Heartland has the intent and ability to hold these investments until a market price recovery or to maturity and does not believe it will be required to sell the securities before maturity, these investments are not considered other-than-temporarily impaired. The remaining unrealized losses on Heartland's obligations of states and political subdivisions are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. Management monitors the published credit ratings of these securities and the stability of the underlying municipalities. Because the decline in fair value is attributable to changes in interest rates or widening market spreads due to insurance company downgrades and not underlying credit quality, and because Heartland has the intent and ability to hold these investments until a market price recovery or to maturity and does not believe it will be required to sell the securities before maturity, these investments are not considered other-than-temporarily impaired. There were no gross realized gains or losses on the sale of securities carried at fair value or held to maturity securities with OTTI write-downs for the six -month periods ended June 30, 2019 , and June 30, 2018 , respectively. Other investments, at cost, include equity securities without a readily determinable fair value. Equity securities without a readily determinable fair value totaled $18.2 million and $17.1 million at June 30, 2019 , and December 31, 2018, respectively. At June 30, 2019 , and December 31, 2018 , other investments at cost included shares of stock in the Federal Home Loan Banks (the "FHLBs") of Des Moines, Chicago, Dallas, San Francisco and Topeka at an amortized cost of $14.9 million and $ 16.6 million , respectively. The Heartland banks are required by federal law to maintain FHLB stock as members of the various FHLBs. These equity securities are "restricted" in that they can only be sold back to the respective institutions from which they were acquired or another member institution at par. Therefore, the FHLB stock is less liquid than other marketable equity securities, and the fair value approximates amortized cost. Heartland considers its FHLB stock as a long-term investment that provides access to competitive products and liquidity. Heartland evaluates impairment in these investments based on the ultimate recoverability of the par value and, at June 30, 2019 , did not consider the investments to be other than temporarily impaired.

LOANS

LOANS	6 Months Ended
	Jun. 30, 2019
Receivables [Abstract]
LOANS	LOANS Loans as of June 30, 2019 , and December 31, 2018 , were as follows, in thousands: June 30, 2019 December 31, 2018 Loans receivable held to maturity: Commercial $ 2,238,453 $ 2,020,231 Commercial real estate 3,991,919 3,711,481 Agricultural and agricultural real estate 549,404 565,408 Residential real estate 613,707 673,603 Consumer 461,802 440,158 Gross loans receivable held to maturity 7,855,285 7,410,881 Unearned discount (942 ) (1,624 ) Deferred loan fees (1,292 ) (1,560 ) Total net loans receivable held to maturity 7,853,051 7,407,697 Allowance for loan losses (63,850 ) (61,963 ) Loans receivable, net $ 7,789,201 $ 7,345,734 Heartland has certain lending policies and procedures in place that are designed to provide for an acceptable level of credit risk. The board of directors reviews and approves these policies and procedures on a regular basis. A reporting system supplements the review process by providing management and the board with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans. Heartland originates commercial and commercial real estate loans for a wide variety of business purposes, including lines of credit for capital and operating purposes and term loans for real estate and equipment purchases. Agricultural loans provide financing for capital improvements and farm operations, as well as livestock and machinery purchases. Residential mortgage loans are originated for the construction, purchase or refinancing of single family residential properties. Consumer loans include loans for motor vehicles, home improvement, home equity and personal lines of credit. Under Heartland’s credit practices, a loan is impaired when, based on current information and events, it is probable that Heartland will be unable to collect all amounts due according to the contractual terms of the loan agreement. Loan impairment is measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate, except where more practical, impairment is measured at the observable market price of the loan or the fair value of the collateral if the loan is collateral dependent. The following table shows the balance in the allowance for loan losses at June 30, 2019 , and December 31, 2018 , and the related loan balances, disaggregated on the basis of impairment methodology, in thousands. Loans evaluated under ASC 310-10-35 include loans on nonaccrual status and troubled debt restructurings, which are individually evaluated for impairment, and other impaired loans deemed to have similar risk characteristics. All other loans are collectively evaluated for impairment under ASC 450-20. Heartland has made no significant changes to the accounting for the allowance for loan losses during the quarter ended March 31, 2019. Allowance For Loan Losses Gross Loans Receivable Held to Maturity Ending Balance Under ASC 310-10-35 Ending Balance Under ASC 450-20 Total Ending Balance Evaluated for Impairment Under ASC 310-10-35 Ending Balance Evaluated for Impairment Under ASC 450-20 Total June 30, 2019 Commercial $ 5,685 $ 18,397 $ 24,082 $ 26,881 $ 2,211,572 $ 2,238,453 Commercial real estate 377 26,923 27,300 22,141 3,969,778 3,991,919 Agricultural and agricultural real estate 1,557 4,492 6,049 21,729 527,675 549,404 Residential real estate 197 1,375 1,572 18,556 595,151 613,707 Consumer 546 4,301 4,847 5,411 456,391 461,802 Total $ 8,362 $ 55,488 $ 63,850 $ 94,718 $ 7,760,567 $ 7,855,285 December 31, 2018 Commercial $ 5,733 $ 18,772 $ 24,505 $ 24,202 $ 1,996,029 $ 2,020,231 Commercial real estate 218 25,320 25,538 14,388 3,697,093 3,711,481 Agricultural and agricultural real estate 686 4,267 4,953 15,951 549,457 565,408 Residential real estate 168 1,617 1,785 20,251 653,352 673,603 Consumer 749 4,433 5,182 7,004 433,154 440,158 Total $ 7,554 $ 54,409 $ 61,963 $ 81,796 $ 7,329,085 $ 7,410,881 The following table presents nonaccrual loans, accruing loans past due 90 days or more and performing troubled debt restructured loans at June 30, 2019 , and December 31, 2018 , in thousands: June 30, 2019 December 31, 2018 Nonaccrual loans $ 74,963 $ 67,833 Nonaccrual troubled debt restructured loans 4,656 4,110 Total nonaccrual loans $ 79,619 $ 71,943 Accruing loans past due 90 days or more $ 285 $ 726 Performing troubled debt restructured loans $ 3,539 $ 4,026 The following tables provide information on troubled debt restructured loans that were modified during the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , dollars in thousands: Three Months Ended 2019 2018 Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Commercial — $ — $ — — $ — $ — Commercial real estate — — — — — — Total commercial and commercial real estate — — — — — — Agricultural and agricultural real estate — — — — — — Residential real estate 3 240 246 6 1,292 1,125 Consumer — — — — — — Total 3 $ 240 $ 246 6 $ 1,292 $ 1,125 Six Months Ended 2019 2018 Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Commercial — $ — $ — — $ — $ — Commercial real estate — — — — — — Total commercial and commercial real estate — — — — — — Agricultural and agricultural real estate — — — — — — Residential real estate 4 276 288 11 2,169 1,877 Consumer — — — — — — Total 4 $ 276 $ 288 11 $ 2,169 $ 1,877 The pre-modification and post-modification recorded investment represents amounts as of the date of loan modification. The difference between the pre-modification investment and post-modification investment amounts on Heartland's residential real estate troubled debt restructured loans for the three- and six -months ended June 30, 2019 , is due to principal deferment collected from government guarantees and capitalized interest and escrow. At June 30, 2019 , there were no commitments to extend credit to any of the borrowers with an existing troubled debt restructured loan. The following table shows troubled debt restructured loans for which there was a payment default during the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , that had been modified during the twelve-month period prior to default, in thousands: With Payment Defaults During the Three Months Ended June 30, 2019 2018 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial — $ — — $ — Commercial real estate — — — — Total commercial and commercial real estate — — — — Agricultural and agricultural real estate — — — — Residential real estate 1 61 3 667 Consumer — — — — Total 1 $ 61 3 $ 667 With Payment Defaults During the Six Months Ended June 30, 2019 2018 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial — $ — — $ — Commercial real estate — — — — Total commercial and commercial real estate — — — — Agricultural and agricultural real estate — — — — Residential real estate 3 253 6 1,184 Consumer — — — — Total 3 $ 253 6 $ 1,184 Heartland's internal rating system is a series of grades reflecting management's risk assessment, based on its analysis of the borrower's financial condition. The "pass" category consists of all loans that are not in the "nonpass" category, categorized into a range of loan grades that reflect increasing, though still acceptable, risk. Movement of risk through the various grade levels in the pass category is monitored for early identification of credit deterioration. The "nonpass" category consists of special mention, substandard, doubtful and loss loans. The "special mention" rating is attached to loans where the borrower exhibits negative trends in financial circumstances due to borrower specific or systemic conditions that, if left uncorrected, threaten the borrower's capacity to meet its debt obligations. The borrower is believed to have sufficient financial flexibility to react to and resolve its negative financial situation. These credits are closely monitored for improvement or deterioration. The "substandard" rating is assigned to loans that are inadequately protected by the current net worth and paying capacity of the borrower and that may be further at risk due to deterioration in the value of collateral pledged. Well-defined weaknesses jeopardize liquidation of the debt. These loans are still considered collectible; however, a distinct possibility exists that Heartland will sustain some loss if deficiencies are not corrected. Substandard loans may exhibit some or all of the following weaknesses: deteriorating financial trends, lack of earnings, inadequate debt service capacity, excessive debt and/or lack of liquidity. The "doubtful" rating is assigned to loans where identified weaknesses in the borrowers' ability to repay the loan make collection or liquidation in full, on the basis of existing facts, conditions and values, highly questionable and improbable. These borrowers are usually in default, lack liquidity and capital, as well as resources necessary to remain as an operating entity. Specific pending events, such as capital injections, liquidations or perfection of liens on additional collateral, may strengthen the credit, thus deferring the rating of the loan as "loss" until the exact status of the loan can be determined. The loss rating is assigned to loans considered uncollectible. Heartland had no loans classified as loss or doubtful as of June 30, 2019 . Loans are placed on "nonaccrual" when management does not expect to collect payments of principal and interest in full or when principal or interest has been in default for a period of 90 days or more, unless the loan is both well secured and in the process of collection. The following table presents loans by credit quality indicator at June 30, 2019 , and December 31, 2018 , in thousands: Pass Nonpass Total June 30, 2019 Commercial $ 2,095,930 $ 142,523 $ 2,238,453 Commercial real estate 3,755,285 236,634 3,991,919 Total commercial and commercial real estate 5,851,215 379,157 6,230,372 Agricultural and agricultural real estate 441,598 107,806 549,404 Residential real estate 586,121 27,586 613,707 Consumer 446,569 15,233 461,802 Total gross loans receivable held to maturity $ 7,325,503 $ 529,782 $ 7,855,285 December 31, 2018 Commercial $ 1,880,579 $ 139,652 $ 2,020,231 Commercial real estate 3,524,344 187,137 3,711,481 Total commercial and commercial real estate 5,404,923 326,789 5,731,712 Agricultural and agricultural real estate 471,642 93,766 565,408 Residential real estate 645,478 28,125 673,603 Consumer 425,451 14,707 440,158 Total gross loans receivable held to maturity $ 6,947,494 $ 463,387 $ 7,410,881 The nonpass category in the table above is comprised of approximately 57% special mention loans and 43% substandard loans as of June 30, 2019 . The percent of nonpass loans on nonaccrual status as of June 30, 2019 , was 15% . As of December 31, 2018 , the nonpass category in the table above was comprised of approximately 52% special mention loans and 48% substandard loans. The percent of nonpass loans on nonaccrual status as of December 31, 2018 , was 16% . Loans delinquent 30 to 89 days as a percent of total loans were 0.31% at June 30, 2019 , compared to 0 .21% at December 31, 2018 . Changes in credit risk are monitored on a continuous basis and changes in risk ratings are made when identified. All impaired loans are reviewed at least annually. As of June 30, 2019 , Heartland had $ 3.1 million of loans secured by residential real estate property that were in the process of foreclosure. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Heartland’s policy is to discontinue the accrual of interest income on any loan when, in the opinion of management, there is a reasonable doubt as to the timely collection of the interest and principal, normally when a loan is 90 days past due. When interest accruals are deemed uncollectible, interest credited to income in the current year is reversed and interest accrued in prior years is charged to the allowance for loan losses. A loan can be restored to accrual status if the borrower has resumed paying the full amount of the scheduled contractual interest and principal payments on the loan, and (1) all principal and interest amounts contractually due (including arrearages) are reasonably assured of repayment within a reasonable period of time, and (2) that there is a sustained period of repayment performance (generally a minimum of six months) by the borrower in accordance with the scheduled contractual terms. The following table sets forth information regarding Heartland's accruing and nonaccrual loans at June 30, 2019 , and December 31, 2018 , in thousands: Accruing Loans 30-59 Days Past Due 60-89 Days 90 Days or More Past Due Total Past Due Current Nonaccrual Total Loans June 30, 2019 Commercial $ 6,030 $ 1,281 $ — $ 7,311 $ 2,205,913 $ 25,229 $ 2,238,453 Commercial real estate 4,931 1,006 — 5,937 3,969,426 16,556 3,991,919 Total commercial and commercial real estate 10,961 2,287 — 13,248 6,175,339 41,785 6,230,372 Agricultural and agricultural real estate 2,664 386 285 3,335 524,655 21,414 549,404 Residential real estate 2,744 653 — 3,397 598,120 12,190 613,707 Consumer 3,850 578 — 4,428 453,144 4,230 461,802 Total gross loans receivable held to maturity $ 20,219 $ 3,904 $ 285 $ 24,408 $ 7,751,258 $ 79,619 $ 7,855,285 December 31, 2018 Commercial $ 2,574 $ 205 $ — $ 2,779 $ 1,991,525 $ 25,927 $ 2,020,231 Commercial real estate 4,819 — 726 5,545 3,694,259 11,677 3,711,481 Total commercial and commercial real estate 7,393 205 726 8,324 5,685,784 37,604 5,731,712 Agricultural and agricultural real estate 99 — — 99 549,376 15,933 565,408 Residential real estate 5,147 49 — 5,196 655,329 13,078 673,603 Consumer 2,724 307 — 3,031 431,799 5,328 440,158 Total gross loans receivable held to maturity $ 15,363 $ 561 $ 726 $ 16,650 $ 7,322,288 $ 71,943 $ 7,410,881 The majority of Heartland's impaired loans are those that are nonaccrual, are past due 90 days or more and still accruing or have had their terms restructured in a troubled debt restructuring. The following tables present the unpaid principal balance that was contractually due at June 30, 2019 , and December 31, 2018 , the outstanding loan balance recorded on the consolidated balance sheets at June 30, 2019 , and December 31, 2018 , any related allowance recorded for those loans as of June 30, 2019 , and December 31, 2018 , the average outstanding loan balances recorded on the consolidated balance sheets during the three- and six- months ended June 30, 2019 , and year ended December 31, 2018 , and the interest income recognized on the impaired loans during the three- and six- month period ended June 30, 2019 , and year ended December 31, 2018 , in thousands: Unpaid Principal Balance Loan Balance Related Allowance Recorded Quarter- to- Date Avg. Loan Balance Quarter- to- Date Interest Income Recognized Year- to- Date Avg. Loan Balance Year- to- Date Interest Income Recognized June 30, 2019 Impaired loans with a related allowance: Commercial $ 11,152 $ 11,142 $ 5,685 $ 11,442 $ 9 $ 11,747 $ 16 Commercial real estate 1,541 1,541 377 1,357 5 1,280 11 Total commercial and commercial real estate 12,693 12,683 6,062 12,799 14 13,027 27 Agricultural and agricultural real estate 3,916 3,916 1,557 3,314 — 2,772 — Residential real estate 1,273 1,273 197 1,378 — 1,194 — Consumer 1,175 1,173 546 1,200 1 1,237 7 Total loans held to maturity $ 19,057 $ 19,045 $ 8,362 $ 18,691 $ 15 $ 18,230 $ 34 Impaired loans without a related allowance: Commercial $ 20,542 $ 15,739 $ — $ 13,519 $ 111 $ 12,726 $ 441 Commercial real estate 20,680 20,600 — 17,785 73 15,900 127 Total commercial and commercial real estate 41,222 36,339 — 31,304 184 28,626 568 Agricultural and agricultural real estate 20,220 17,813 — 17,739 17 16,056 33 Residential real estate 17,283 17,283 — 17,198 121 17,566 151 Consumer 4,238 4,238 — 4,222 18 4,522 43 Total loans held to maturity $ 82,963 $ 75,673 $ — $ 70,463 $ 340 $ 66,770 $ 795 Total impaired loans held to maturity: Commercial $ 31,694 $ 26,881 $ 5,685 $ 24,961 $ 120 $ 24,473 $ 457 Commercial real estate 22,221 22,141 377 19,142 78 17,180 138 Total commercial and commercial real estate 53,915 49,022 6,062 44,103 198 41,653 595 Agricultural and agricultural real estate 24,136 21,729 1,557 21,053 17 18,828 33 Residential real estate 18,556 18,556 197 18,576 121 18,760 151 Consumer 5,413 5,411 546 5,422 19 5,759 50 Total impaired loans held to maturity $ 102,020 $ 94,718 $ 8,362 $ 89,154 $ 355 $ 85,000 $ 829 Unpaid Principal Balance Loan Balance Related Allowance Recorded Year-to- Date Avg. Loan Balance Year-to- Date Interest Income Recognized December 31, 2018 Impaired loans with a related allowance: Commercial $ 12,376 $ 12,366 $ 5,733 $ 4,741 $ 33 Commercial real estate 891 891 218 4,421 25 Total commercial and commercial real estate 13,267 13,257 5,951 9,162 58 Agricultural and agricultural real estate 1,718 1,718 686 2,165 2 Residential real estate 647 647 168 1,138 12 Consumer 1,373 1,373 749 2,934 29 Total loans held to maturity $ 17,005 $ 16,995 $ 7,554 $ 15,399 $ 101 Impaired loans without a related allowance: Commercial $ 13,616 $ 11,836 $ — $ 10,052 $ 299 Commercial real estate 13,578 13,497 — 13,000 249 Total commercial and commercial real estate 27,194 25,333 — 23,052 548 Agricultural and agricultural real estate 16,836 14,233 — 14,781 5 Residential real estate 19,604 19,604 — 23,950 308 Consumer 5,631 5,631 — 5,117 97 Total loans held to maturity $ 69,265 $ 64,801 $ — $ 66,900 $ 958 Total impaired loans held to maturity: Commercial $ 25,992 $ 24,202 $ 5,733 $ 14,793 $ 332 Commercial real estate 14,469 14,388 218 17,421 274 Total commercial and commercial real estate 40,461 38,590 5,951 32,214 606 Agricultural and agricultural real estate 18,554 15,951 686 16,946 7 Residential real estate 20,251 20,251 168 25,088 320 Consumer 7,004 7,004 749 8,051 126 Total impaired loans held to maturity $ 86,270 $ 81,796 $ 7,554 $ 82,299 $ 1,059 On May 10, 2019, Heartland completed the acquisition of Blue Valley Ban Corp., parent company of Bank of Blue Valley, headquartered in Overland Park, Kansas. As of May 10, 2019, Blue Valley Ban Corp. had gross loans of $ 558.4 million, and the estimated fair value of the loans acquired was $ 542.3 million. On May 18, 2018, Heartland completed the acquisition of First Bank Lubbock Bancshares, Inc., parent company of First Bank & Trust, headquartered in Lubbock, Texas. As of May 18, 2018, First Bank Lubbock Bancshares, Inc. had gross loans of $696.9 million , and the estimated fair value of the loans acquired was $681.1 million . On February 23, 2018, Heartland acquired Signature Bancshares, Inc., parent company of Signature Bank, based in Minnetonka, Minnesota. As of February 23, 2018, Signature Bancshares, Inc. had gross loans of $ 335.1 million and the estimated fair value of the loans acquired was $ 324.5 million . Heartland uses the acquisition method of accounting for purchased loans in accordance with ASC 805, " Business Combinations." Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date, but the purchaser cannot carry over the related allowance for loan losses. Purchased loans are accounted for under ASC 310-30, " Loans and Debt Securities with Deteriorated Credit Quality," when the loans have evidence of credit deterioration since origination, and when at the date of the acquisition, it is probable that Heartland will not collect all contractually required principal and interest payments. Evidence of credit quality deterioration at the purchase date includes statistics such as past due and nonaccrual status. Generally, acquired loans that meet Heartland’s definition for nonaccrual status fall within the scope of ASC 310-30. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the nonaccretable difference, which is included in the carrying value of the loans. Subsequent decreases to the expected cash flows of the loan will generally result in a provision for loan losses. Subsequent increases in cash flows result in a reversal of the provision for loan losses to the extent of prior charges, or a reclassification of the difference from nonaccretable to accretable with a positive impact on future interest income. Further, any excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable yield and is recognized into interest income over the remaining life of the loan when there is a reasonable expectation about the amount and timing of such cash flows. At June 30, 2019 , and December 31, 2018 , the carrying amount of loans acquired since 2015 consist of purchased impaired and nonimpaired purchased loans as summarized in the following table, in thousands: June 30, 2019 December 31, 2018 Impaired Non Impaired Total Loans Impaired Non Impaired Total Loans Commercial $ 7,109 $ 336,256 $ 343,365 $ 3,801 $ 243,693 $ 247,494 Commercial real estate 3,337 1,169,970 1,173,307 158 1,098,171 1,098,329 Agricultural and agricultural real estate — 10,054 10,054 — 27,115 27,115 Residential real estate — 171,327 171,327 231 184,389 184,620 Consumer loans — 97,824 97,824 — 75,773 75,773 Total covered loans $ 10,446 $ 1,785,431 $ 1,795,877 $ 4,190 $ 1,629,141 $ 1,633,331 Changes in accretable yield on acquired loans with evidence of credit deterioration at the date of acquisition for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , were as follows, in thousands: Three Months Ended Six Months Ended 2019 2018 2019 2018 Balance at beginning of period $ 188 $ — $ 227 $ 57 Original yield discount, net, at date of acquisition 27 564 27 508 Accretion (851 ) (651 ) (1,108 ) (850 ) Reclassification from nonaccretable difference (1) 452 550 670 748 Balance at period end $ (184 ) $ 463 $ (184 ) $ 463 (1) Represents increases in estimated cash flows expected to be received, primarily due to lower estimated credit losses. For loans acquired since January 2015, on the acquisition dates the preliminary estimate of the contractually required payments receivable for all loans with evidence of credit deterioration since origination was $44.6 million , and the estimated fair value of these loans was $28.2 million . At June 30, 2019 , a majority of these loans were valued based upon the liquidation value of the underlying collateral, because the expected cash flows are primarily based on the liquidation of such collateral, and the timing and amount of the cash flows could not be reasonably estimated. At June 30, 2019 , there was $ 0 of allowance recorded and $57,000 of allowance recorded at December 31, 2018, related to these ASC 310-30 loans. Provision benefit of $64,000 and provision expense of $672,000 was recorded for the six -month periods ended June 30, 2019 , and 2018 , respectively. For loans acquired since January 2015, the preliminary estimate on the acquisition dates of the contractually required payments receivable for all nonimpaired loans acquired was $4.22 billion , and the estimated fair value of the loans was $4.12 billion .

ALLOWANCE FOR LOAN LOSSES

ALLOWANCE FOR LOAN LOSSES	6 Months Ended
	Jun. 30, 2019
Loans and Leases Receivable Disclosure [Abstract]
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES Changes in the allowance for loan losses for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , were as follows, in thousands: Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at March 31, 2019 $ 23,821 $ 26,787 $ 5,598 $ 1,605 $ 4,828 $ 62,639 Charge-offs (3,687 ) (121 ) (49 ) (150 ) (773 ) (4,780 ) Recoveries 194 26 5 34 814 1,073 Provision 3,754 608 495 83 (22 ) 4,918 Balance at June 30, 2019 $ 24,082 $ 27,300 $ 6,049 $ 1,572 $ 4,847 $ 63,850 Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at December 31, 2018 $ 24,505 $ 25,538 $ 4,953 $ 1,785 $ 5,182 $ 61,963 Charge-offs (4,331 ) (160 ) (428 ) (313 ) (1,498 ) (6,730 ) Recoveries 369 177 335 47 1,136 2,064 Provision 3,539 1,745 1,189 53 27 6,553 Balance at June 30, 2019 $ 24,082 $ 27,300 $ 6,049 $ 1,572 $ 4,847 $ 63,850 Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at March 31, 2018 $ 19,395 $ 23,469 $ 4,716 $ 2,141 $ 8,935 $ 58,656 Charge-offs (978 ) (437 ) (212 ) (195 ) (1,342 ) (3,164 ) Recoveries 300 323 — 1 377 1,001 Provision 1,992 372 1,205 (90 ) 1,352 4,831 Balance at June 30, 2018 $ 20,709 $ 23,727 $ 5,709 $ 1,857 $ 9,322 $ 61,324 Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at December 31, 2017 $ 18,098 $ 21,950 $ 4,258 $ 2,224 $ 9,156 $ 55,686 Charge-offs (1,772 ) (562 ) (212 ) (211 ) (2,631 ) (5,388 ) Recoveries 404 771 14 76 667 1,932 Provision 3,979 1,568 1,649 (232 ) 2,130 9,094 Balance at June 30, 2018 $ 20,709 $ 23,727 $ 5,709 $ 1,857 $ 9,322 $ 61,324 Management allocates the allowance for loan losses by pools of risk within each loan portfolio. The allocation of the allowance for loan losses by loan portfolio is made for analytical purposes and is not necessarily indicative of the trend of future loan losses in any particular category. The total allowance for loan losses is available to absorb losses from any segment of the loan portfolio.

GOODWILL, CORE DEPOSIT PREMIUM

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS	GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS Heartland had goodwill of $ 427.1 million at June 30, 2019 , and $391.7 million at December 31, 2018 . Heartland conducts its annual internal assessment of the goodwill both at the consolidated level and at its subsidiaries as of September 30. There was no goodwill impairment as of the most recent assessment. Heartland recorded $35.4 million of goodwill and $11.4 million of core deposit intangibles in connection with the acquisition of Blue Valley Ban Corp., parent company of Bank of Blue Valley, headquartered in Overland Park, Kansas on May 10, 2019. Heartland recorded $121.4 million of goodwill and $13.9 million of core deposit intangibles in connection with the acquisition of First Bank Lubbock Bancshares, Inc., parent company of First Bank & Trust Company, headquartered in Lubbock, Texas on May 18, 2018. Heartland recorded $33.7 million of goodwill and $7.7 million of core deposit intangibles in connection with the acquisition of Signature Bancshares, Inc., parent company of Signature Bank, headquartered in Minnetonka, Minnesota on February 23, 2018. The core deposit intangibles recorded with the First Bank Lubbock Bancshares, Inc. and Signature Bancshares, Inc. acquisitions are not deductible for tax purposes and are expected to be amortized over a period of 10 years on an accelerated basis. The core deposit intangibles recorded with the Blue Valley Ban Corp. acquisition are not deductible for tax purposes and are expected to be amortized over a period of 9 years on an accelerated basis. Goodwill related to the Blue Valley Ban Corp., First Bank Lubbock Bancshares, Inc., and Signature Bancshares, Inc. acquisitions resulted from expected operational synergies, increased market presence, cross-selling opportunities, and expanded business lines and is not deductible for tax purposes. Heartland's intangible assets consist of core deposit intangibles, mortgage servicing rights, customer relationship intangibles, and commercial servicing rights. The gross carrying amount of these intangible assets and the associated accumulated amortization at June 30, 2019 , and December 31, 2018 , are presented in the table below, in thousands: June 30, 2019 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 95,033 $ 42,539 $ 52,494 $ 83,640 $ 36,403 $ 47,237 Customer relationship intangibles 1,177 953 224 1,177 935 242 Mortgage servicing rights 7,112 1,311 5,801 42,228 12,865 29,363 Commercial servicing rights 6,907 5,528 1,379 6,834 5,125 1,709 Total $ 110,229 $ 50,331 $ 59,898 $ 133,879 $ 55,328 $ 78,551 On April 30, 2019, Dubuque Bank and Trust Company closed on the sale of substantially all its servicing rights portfolio, which contained loans with an unpaid principal balance of $3.31 billion to PNC Bank, N.A. The transaction qualified as a sale, and $20.6 million of mortgage servicing rights were de-recognized on the consolidated balance sheet as of June 30, 2019. Cash of approximately $34.8 million was received during the second quarter, and Heartland recorded an estimated gain on the sale of this portfolio of approximately $13.3 million . A payable of approximately $334,000 was recorded as of June 30, 2019, due to the timing of the servicing transfer per the terms of the sale agreement. In the agreement, which includes customary terms and conditions, Dubuque Bank and Trust Company provided interim servicing of the loans until the transfer date, which was August 1, 2019. The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Deposit Intangibles Customer Relationship Intangibles Mortgage Servicing Rights Commercial Servicing Rights Total Six months ending December 31, 2019 $ 5,869 $ 19 $ 876 $ 195 $ 6,959 Year ending December 31, 2020 10,238 36 1,231 329 11,834 2021 8,520 35 1,055 293 9,903 2022 6,947 35 879 246 8,107 2023 6,061 34 704 159 6,958 2024 4,981 33 528 86 5,628 Thereafter 9,878 32 528 71 10,509 Total $ 52,494 $ 224 $ 5,801 $ 1,379 $ 59,898 Projections of amortization expense for mortgage servicing rights are based on existing asset balances and the existing interest rate environment as of June 30, 2019 . Heartland's actual experience may be significantly different depending upon changes in mortgage interest rates and market conditions. Mortgage loans serviced for others at First Bank & Trust were approximately $630.7 million at June 30, 2019 compared to $648.9 million at December 31, 2018 . Custodial escrow balances maintained in connection with the mortgage loan servicing portfolio at First Bank & Trust were approximately $12.5 million at June 30, 2019 and $5.9 million at December 31, 2018 . Custodial escrow balances maintained at Dubuque Bank and Trust Company in connection with the interim servicing of the mortgage loan servicing portfolio sold to PNC Bank, N.A. totaled $19.8 million at June 30, 2019. Heartland transferred custodial escrow balances totaling $22.9 million to PNC Bank, N.A. in conjunction with the transfer of the mortgage servicing rights portfolio on August 1, 2019. Custodial escrow balances maintained in connection with the mortgage loan servicing portfolio at Dubuque Bank and Trust Company totaled $17.7 million at December 31, 2018. At June 30, 2019 , the fair value of the mortgage servicing rights at First Bank & Trust was estimated at $5.8 million compared to $7.1 million at December 31, 2018 . The fair value of mortgage servicing rights is calculated based upon a discounted cash flow analysis. Cash flow assumptions, including prepayment speeds, servicing costs and escrow earnings of First Bank & Trust's mortgage servicing rights are considered in the calculation. The average constant prepayment rate was 14.10% for the June 30, 2019 valuation compared to 10.30% for the December 31, 2018 valuation. The discount rate was 9.03% for both June 30, 2019 and December 31, 2018 valuations. The average capitalization rate for the first six m onths of 2019 ranged from 81 to 98 b asis points compared to a range of 93 to 117 basis points for 2018 since acquisition on May 18, 2018. Fees collected for the servicing of mortgage loans for others were $427,000 and $174,000 for the quarters ended June 30, 2019 and June 30, 2018 , respectively, and $854,000 and $174,000 for the six -months ended June 30, 2019 and June 30, 2018 . The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the six months ended June 30, 2019 , and June 30, 2018 : 2019 2018 Balance at January 1, $ 29,363 $ 23,248 Originations 342 2,673 Amortization (2,395 ) (2,752 ) Valuation allowance on mortgage servicing rights — (209 ) Sale of mortgage servicing rights (20,556 ) — Acquired mortgage servicing rights — 6,995 Valuation adjustment (953 ) — Balance at period end $ 5,801 $ 29,955 Mortgage servicing rights, net to servicing portfolio 0.92 % 0.72 % Heartland's commercial servicing portfolio is comprised of loans guaranteed by the Small Business Administration and United States Department of Agriculture that have been sold with servicing retained by Heartland, which totaled $90.9 million at June 30, 2019 and $107.4 million at December 31, 2018. The commercial servicing rights portfolio is separated into two tranches at the respective Heartland subsidiary, loans with a term of less than 20 years and loans with a term of more than 20 years . Fees collected for the servicing of commercial loans for others were $230,000 and $425,000 for the quarter ended June 30, 2019 and June 30, 2018 , respectively, and $610,000 and $845,000 for the six -months ended June 30, 2019 , and June 30, 2018 , respectively. The fair value of each commercial servicing rights portfolio is calculated based upon a discounted cash flow analysis. Cash flow assumptions, including prepayment speeds and servicing costs, are considered in the calculation. The range of average constant prepayment rates for the valuations was 11.26% to 15.50% as of June 30, 2019 , compared to 11.01% to 13.50% as of December 31, 2018 . The discount rate range was 12.25% to 14.66% for the June 30, 2019 , valuations compared to 13.44% to 16.96% for the December 31, 2018 , valuations. The capitalization rate for both 2019 and 2018 ranged from 310 to 445 basis points. The total fair value of Heartland's commercial servicing rights was estimated at $1.9 million as of June 30, 2019 , and $ 2.1 million as of December 31, 2018. The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the six -months ended June 30, 2019 , and June 30, 2018 : 2019 2018 Balance at January 1, $ 1,709 $ 2,609 Originations 73 21 Amortization (403 ) (580 ) Valuation allowance on commercial servicing rights — (9 ) Balance at period end $ 1,379 $ 2,041 Fair value of commercial servicing rights $ 1,851 $ 2,502 Commercial servicing rights, net to servicing portfolio 1.52 % 1.75 % Mortgage and commercial servicing rights are initially recorded at fair value in net gains on sale of loans held for sale when they are acquired through loan sales. Fair value is based on market prices for comparable servicing contracts, when available, or based on a valuation model that calculates the present value of estimated future net servicing income. Mortgage and commercial servicing rights are subsequently measured using the amortization method, which requires the asset to be amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing rights are evaluated for impairment at each Heartland subsidiary based upon the fair value of the assets as compared to the carrying amount. Impairment is recognized through a valuation allowance for specific tranches to the extent that fair value is less than carrying amount at each Heartland subsidiary. At June 30, 2019 , a $1.0 million valuation allowance was required on mortgage servicing rights and at December 31, 2018 , a $58,000 valuation allowance was required on mortgage servicing rights. At June 30, 2019 , no valuation allowance was required on commercial servicing rights with a term less than 20 years and no valuation allowance was required on commercial servicing rights with a term greater than 20 years . At December 31, 2018 , no valuation allowance was required on commercial servicing rights with a term less than 20 years and no valuation allowance was required on commercial servicing rights with a term greater than 20 years . The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at each respective subsidiary at June 30, 2019 , and December 31, 2018 : June 30, 2019 Book Value 15-Year Tranche Fair Value 15-Year Tranche Impairment 15-Year Tranche Book Value 30-Year Tranche Fair Value 30-Year Tranche Impairment 30-Year Tranche Dubuque Bank and Trust Company $ — $ — $ — $ — $ — $ — First Bank & Trust 1,541 1,389 152 5,271 4,412 859 Total $ 1,541 $ 1,389 $ 152 $ 5,271 $ 4,412 $ 859 December 31, 2018 Dubuque Bank and Trust Company $ 2,195 $ 4,636 $ — $ 20,025 $ 36,901 $ — First Bank & Trust 1,685 1,665 20 5,516 5,478 38 Total $ 3,880 $ 6,301 $ 20 $ 25,541 $ 42,379 $ 38 The following table summarizes, in thousands, the book value, the fair value of each tranche of the commercial servicing rights and any recorded valuation allowance at each respective subsidiary at June 30, 2019 , and December 31, 2018 : June 30, 2019 Book Value Less than 20 Years Fair Value Less than 20 Years Impairment Less than 20 Years Book Value More than 20 Years Fair Value More than 20 Years Impairment More than 20 Years Citywide Banks $ — $ — $ — $ — $ — $ — Premier Valley Bank 33 62 — 159 176 — Wisconsin Bank & Trust 178 346 — 1,009 1,267 — Total $ 211 $ 408 $ — $ 1,168 $ 1,443 $ — December 31, 2018 Citywide Banks $ 1 $ 6 $ — $ 18 $ 20 $ — Premier Valley Bank 45 74 — 178 184 — Wisconsin Bank & Trust 249 411 — 1,218 1,439 — Total $ 295 $ 491 $ — $ 1,414 $ 1,643 $ —

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS Heartland uses derivative financial instruments as part of its interest rate risk management strategy. As part of the strategy, Heartland considers the use of interest rate swaps, caps, floors, collars, and certain interest rate lock commitments and forward sales of securities related to mortgage banking activities. Heartland's current strategy includes the use of interest rate swaps, interest rate lock commitments and forward sales of mortgage securities. In addition, Heartland is facilitating back-to-back loan swaps to assist customers in managing interest rate risk. Heartland's objectives are to add stability to its net interest margin and to manage its exposure to movements in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amounts to be exchanged between the counterparties. Heartland is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. Heartland minimizes this risk by entering into derivative contracts with counterparties that meet Heartland’s credit standards, and the contracts contain collateral provisions protecting the at-risk party. Heartland has not experienced any losses from nonperformance by these counterparties. Heartland monitors counterparty risk in accordance with the provisions of ASC 815. In addition, interest rate-related derivative instruments generally contain language outlining collateral pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits which are determined by credit ratings of each counterparty. Heartland was required to pledge $1.8 million cash as collateral at June 30, 2019 compared to no collateral at December 31, 2018 . At June 30, 2019 , no collateral was required to be pledged by Heartland's counterparties, compared to $770,000 collateral at December 31, 2018 . Heartland's derivative and hedging instruments are recorded at fair value on the consolidated balance sheets. See Note 8, “Fair Value,” for additional fair value information and disclosures. Cash Flow Hedges Heartland has variable rate funding which creates exposure to variability in interest payments due to changes in interest rates. To manage the interest rate risk related to the variability of interest payments, Heartland has entered into various interest rate swap agreements. Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest expense as interest payments are received or made on Heartland's variable-rate liabilities. For the six months ended June 30, 2019 , the change in net unrealized losses on cash flow hedges reflects changes in the fair value of the swaps and reclassification from accumulated other comprehensive income to interest expense totaling $265,000 . For the next twelve months, Heartland estimates that cash receipts and reclassification from accumulated other comprehensive income to reduce interest expense will total $402,000 . Heartland entered into six forward starting interest rate swap transactions to effectively convert Heartland Financial Statutory Trust IV, V, VI, and VII, which total $ 85.0 million , as well as Morrill Statutory Trust I and II, which total $ 20.0 million , from variable rate subordinated debentures to fixed rate debt. For accounting purposes, these six swap transactions are designated as cash flow hedges of the changes in LIBOR, the benchmark interest rate being hedged, associated with the interest payments made on $105.0 million of Heartland's subordinated debentures that reset quarterly on a specified reset date. At inception, Heartland asserted that the underlying principal balance would remain outstanding throughout the hedge transaction, making it probable that sufficient LIBOR-based interest payments would exist through the maturity date of the swaps. During the first quarter of 2019, the interest rate swap transactions associated with Morrill Statutory Trust I and II, totaling $20.0 million , matured and the fixed rate debt has been converted to variable rate subordinated debentures. On May 18, 2018, Heartland acquired cash flow hedges related to OCGI Statutory Trust III and OCGI Capital Trust IV with notional amounts of $3.0 million and $6.0 million , respectively, in the First Bank Lubbock Bancshares, Inc. transaction. The cash flow hedges effectively convert OCGI Statutory Trust III and OGCI Capital Trust IV from variable rate subordinated debentures to fixed rate debt. These swaps are designated as cash flow hedges of the changes in LIBOR, the benchmark interest rate being hedged, associated with the interest payments made on $9.0 million of Heartland's subordinated debentures that reset quarterly on a specified reset date. The table below identifies the balance sheet category and fair values of Heartland's derivative instruments designated as cash flow hedges at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category Receive Rate Weighted Average Pay Rate Maturity June 30, 2019 Interest rate swap $ 25,000 $ (184 ) Other liabilities 2.410 % 2.255 % 03/17/2021 Interest rate swap 20,000 (162 ) Other liabilities 2.589 3.355 01/07/2020 Interest rate swap 27,667 251 Other assets 4.912 3.674 05/10/2021 Interest rate swap 27,250 (1,452 ) Other liabilities 4.904 5.425 07/24/2028 Interest rate swap 20,000 (623 ) Other liabilities 2.410 2.390 06/15/2024 Interest rate swap 20,000 (563 ) Other liabilities 2.520 2.352 03/01/2024 Interest rate swap 6,000 (8 ) Other liabilities 2.410 1.866 06/15/2021 Interest rate swap 3,000 (2 ) Other liabilities 2.597 1.878 06/30/2021 December 31, 2018 Interest rate swap $ 25,000 $ 191 Other assets 2.788 % 2.255 % 03/17/2021 Interest rate swap 20,000 (177 ) Other liabilities 2.408 3.355 01/07/2020 Interest rate swap 10,000 29 Other assets 2.822 1.674 03/26/2019 Interest rate swap 10,000 28 Other assets 2.788 1.658 03/18/2019 Interest rate swap 29,667 763 Other assets 4.887 3.674 05/10/2021 Interest rate swap 28,750 (572 ) Other liabilities 5.004 5.425 07/24/2028 Interest rate swap 20,000 157 Other assets 2.788 2.390 06/15/2024 Interest rate swap 20,000 185 Other assets 2.738 2.352 03/01/2024 Interest rate swap 6,000 105 Other Assets 2.788 1.866 06/15/2021 Interest rate swap 3,000 51 Other assets 2.787 1.878 06/30/2021 The table below identifies the gains and losses recognized on Heartland's derivative instruments designated as cash flow hedges for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Effective Portion Ineffective Portion Recognized in OCI Reclassified from AOCI into Income Recognized in Income on Derivatives Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) Three Months Ended June 30, 2019 Interest rate swaps $ (2,163 ) Interest expense $ (100 ) Other income $ — Six Months Ended June 30, 2019 Interest rate swaps $ (3,503 ) Interest expense $ (265 ) Other income $ — Three Months Ended June 30, 2018 Interest rate swaps $ 927 Interest expense $ (30 ) Other income $ — Six Months Ended June 30, 2018 Interest rate swaps $ 2,823 Interest expense $ (227 ) Other income $ — Fair Value Hedges Heartland uses interest rate swaps to convert certain long term fixed rate loans to floating rates to hedge interest rate risk exposure. Heartland uses hedge accounting in accordance with ASC 815, with the unrealized gains and losses, representing the change in fair value of the derivative and the change in fair value of the risk being hedged on the related loan, being recorded in the consolidated statements of income. The ineffective portions of the unrealized gains or losses, if any, are recorded in interest income and interest expense in the consolidated statements of income. Heartland uses statistical regression to assess hedge effectiveness, both at the inception of the hedge as well as on a continual basis. The regression analysis involves regressing the periodic change in the fair value of the hedging instrument against the periodic changes in the fair value of the asset being hedged due to changes in the hedge risk. Heartland was required to pledge $3.2 million and $2.5 million of cash as collateral for these fair value hedges at June 30, 2019 , and December 31, 2018 , respectively. The table below identifies the notional amount, fair value and balance sheet category of Heartland's fair value hedges at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category June 30, 2019 Fair value hedges $ — $ — Other assets Fair value hedges 29,262 (1,555 ) Other liabilities December 31, 2018 Fair value hedges $ 19,820 $ 74 Other assets Fair value hedges 15,064 $ (339 ) Other liabilities The table below identifies the gains and losses recognized on Heartland's fair value hedges for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Amount of Gain (Loss) Income Statement Category Three Months Ended June 30, 2019 Fair value hedges $ (660 ) Interest income Six Months Ended June 30, 2019 Fair value hedges $ (1,290 ) Interest income Three Months Ended June 30, 2018 Fair value hedges $ 350 Interest income Six Months Ended June 30, 2018 Fair value hedges $ 1,244 Interest income Embedded Derivatives Heartland has fixed rate loans with embedded derivatives. The loans contain terms that affect the cash flows or value of the loan similar to a derivative instrument, and therefore are considered to contain an embedded derivative. The embedded derivatives are bifurcated from the loans because the terms of the derivative instrument are not clearly and closely related to the loans. The embedded derivatives are recorded at fair value on the consolidated balance sheets as a part of other assets, and changes in the fair value are a component of noninterest income. The table below identifies the notional amount, fair value and balance sheet category of Heartland's embedded derivatives at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category June 30, 2019 Embedded derivatives $ — $ — Other assets Embedded derivatives 11,874 (672 ) Other liabilities December 31, 2018 Embedded derivatives $ 11,266 $ 453 Other assets Embedded derivatives 2,231 (54 ) Other liabilities The table below identifies the gains and losses recognized on Heartland's embedded derivatives for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Amount of Gain (Loss) Income Statement Category Three Months Ended June 30, 2019 Embedded derivatives $ 182 Other noninterest income Six Months Ended June 30, 2019 Embedded derivatives $ 1,071 Other noninterest income Three Months Ended June 30, 2018 Embedded derivatives $ 138 Other noninterest income Six Months Ended June 30, 2018 Embedded derivatives $ 415 Other noninterest income Back-to-Back Loan Swaps Heartland has interest rate swap loan relationships with customers to meet their financing needs. Upon entering into these loan swaps, Heartland enters into offsetting positions with counterparties in order to minimize interest rate risk. These back-to-back loan swaps qualify as free standing financial derivatives with the fair values reported in other assets and other liabilities on the consolidated balance sheets. Heartland was required to post $13.5 million and $2.0 million as of June 30, 2019 , and December 31, 2018 , respectively, as collateral related to these back-to-back swaps. Heartland's counterparties were required to pledge $0 at June 30, 2019 , and $680,000 at December 31, 2018 . Any gains and losses on these back-to-back swaps are recorded in noninterest income on the consolidated statements of income, and for the six months ended June 30, 2019 and June 30, 2018 , no gain or loss was recognized. The table below identifies the balance sheet category and fair values of Heartland's derivative instruments designated as loan swaps at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category Weighted Average Receive Rate Weighted Average Pay Rate June 30, 2019 Customer interest rate swaps $ 228,934 $ 14,162 Other assets 5.16 % 4.77 % Customer interest rate swaps 228,934 (14,162 ) Other liabilities 4.77 5.16 December 31, 2018 Customer interest rate swaps $ 211,246 $ 4,449 Other assets 5.10 % 4.96 % Customer interest rate swaps 211,246 (4,449 ) Other liabilities 4.96 5.10 Other Free Standing Derivatives Heartland has entered into interest rate lock commitments to originate residential mortgage loans held for sale and forward commitments to sell residential mortgage loans and mortgage backed securities that are considered derivative instruments. Heartland enters into forward commitments for the future delivery of residential mortgage loans when interest rate lock commitments are entered into in order to economically hedge the effect of future changes in interest rates on the commitments to fund the loans as well as on residential mortgage loans available for sale. The fair value of these commitments is recorded on the consolidated balance sheets, with the changes in fair value recorded in the consolidated statements of income as a component of gains on sale of loans held for sale. These derivative contracts are designated as free standing derivative contracts and are not designated against specific assets and liabilities on the consolidated balance sheets or forecasted transactions and therefore do not qualify for hedge accounting treatment. Heartland was required to pledge collateral of $0 at June 30, 2019 , and $35,000 at December 31, 2018 . Heartland's counterparties were required to pledge no collateral at both June 30, 2019 and December 31, 2018 , as collateral for these forward commitments. Heartland acquired undesignated interest rate swaps in 2015. These swaps were entered into primarily for the benefit of customers seeking to manage their interest rate risk and are not designated against specific assets or liabilities on the consolidated balance sheet or forecasted transactions and therefore do not qualify for hedge accounting in accordance with ASC 815. These swaps are carried at fair value on the consolidated balance sheets as a component of other liabilities, with changes in the fair value recorded as a component of other noninterest income. The table below identifies the balance sheet category and fair values of Heartland's other free standing derivative instruments not designated as hedging instruments at June 30, 2019 , and December 31, 2018 , in thousands: Balance Sheet Category Notional Amount Fair Value June 30, 2019 Interest rate lock commitments (mortgage) Other assets $ 32,016 $ 1,072 Forward commitments Other assets 5,000 2 Forward commitments Other liabilities 65,000 (430 ) Undesignated interest rate swaps Other liabilities 11,874 (672 ) Undesignated interest rate swaps Other assets — — December 31, 2018 Interest rate lock commitments (mortgage) Other assets $ 22,451 $ 725 Forward commitments Other assets — — Forward commitments Other liabilities 51,500 (399 ) Undesignated interest rate swaps Other liabilities 11,266 (453 ) Undesignated interest rate swaps Other assets 2,231 54 The table below identifies the income statement category of the gains and losses recognized in income on Heartland's other free standing derivative instruments not designated as hedging instruments for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Income Statement Category Gain (Loss) Recognized Three Months Ended June 30, 2019 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 552 Forward commitments Net gains on sale of loans held for sale (145 ) Undesignated interest rate swaps Other noninterest income 182 Six Months Ended June 30, 2019 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 816 Forward commitments Net gains on sale of loans held for sale (28 ) Undesignated interest rate swaps Other noninterest income 1,071 Three Months Ended June 30, 2018 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 2,604 Forward commitments Net gains on sale of loans held for sale (407 ) Undesignated interest rate swaps Other noninterest income 138 Six Months Ended June 30, 2018 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 2,621 Forward commitments Net gains on sale of loans held for sale (292 ) Undesignated interest rate swaps Other noninterest income 415

FAIR VALUE

FAIR VALUE	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Heartland utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities carried at fair value, which include available for sale, trading securities and equity securities with a readily determinable fair value, and derivatives are recorded in the consolidated balance sheets at fair value on a recurring basis. Additionally, from time to time, Heartland may be required to record at fair value other assets on a nonrecurring basis such as loans held for sale, loans held to maturity and certain other assets including, but not limited to, mortgage servicing rights, commercial servicing rights and other real estate owned. These nonrecurring fair value adjustments typically involve application of the lower of cost or fair value accounting or write-downs of individual assets. Fair Value Hierarchy Under ASC 820, assets and liabilities are grouped at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for all significant assumptions are observable in the market. 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. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value on a recurring or non-recurring basis. Assets Securities Available for Sale and Held to Maturity Securities available for sale are recorded at fair value on a recurring basis. Securities held to maturity are generally recorded at cost and are recorded at fair value only to the extent a decline in fair value is determined to be other-than-temporary. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security's credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities. Level 2 securities include U.S. government and agency securities, mortgage and asset-backed securities and private collateralized mortgage obligations, municipal bonds and corporate debt securities. On a quarterly basis, a secondary independent pricing service is used for the securities portfolio to validate the pricing from Heartland's primary pricing service. Equity Securities with a Readily Determinable Fair Value Equity securities with a readily determinable fair value generally include Community Reinvestment Act mutual funds and are classified as Level 2 due to the infrequent trading of these securities. The fair value is based on the price per share. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value on an aggregate basis. The fair value of loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics. As such, Heartland classifies loans held for sale subjected to nonrecurring fair value adjustments as Level 2. Loans Held to Maturity Heartland does not record loans held to maturity at fair value on a recurring basis. However, from time to time, a loan is considered impaired and an allowance for loan losses is established. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment in accordance with ASC 310. The fair value of impaired loans is measured using one of the following impairment methods: 1) the present value of expected future cash flows discounted at the loan's effective interest rate or 2) the observable market price of the loan or 3) the fair value of the collateral if the loan is collateral dependent. In accordance with ASC 820, impaired loans measured at fair value are classified as nonrecurring Level 3 in the fair value hierarchy. Premises, Furniture and Equipment Held for Sale Heartland values premises, furniture and equipment held for sale based on third-party appraisals less estimated disposal costs. Heartland considers third party appraisals, as well as independent fair value assessments from Realtors or persons involved in selling bank premises, furniture and equipment, in determining the fair value of particular properties. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. Heartland periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. Mortgage Servicing Rights Mortgage servicing rights assets represent the value associated with servicing residential real estate loans that have been sold to outside investors with servicing retained. The fair value for servicing assets is determined through discounted cash flow analysis and utilizes discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of the assumptions in the discounted cash flow analysis require a significant degree of management estimation and judgment. Mortgage servicing rights are subject to impairment testing. The carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. For purposes of measuring impairment, the rights are stratified into certain risk characteristics including note type and note term. If the valuation model reflects a fair value less than the carrying value, mortgage servicing rights are adjusted to fair value through a valuation allowance. Heartland classifies mortgage servicing rights as nonrecurring with Level 3 measurement inputs. Commercial Servicing Rights Commercial servicing rights assets represent the value associated with servicing commercial loans guaranteed by the Small Business Administration and the United States Department of Agriculture that have been sold with servicing retained by Heartland. Heartland uses the amortization method (i.e., the lower of amortized cost or estimated fair value measured on a nonrecurring basis), not fair value measurement accounting, to determine the carrying value of its commercial servicing rights. The fair value for servicing assets is determined through market prices for comparable servicing contracts, when available, or through a valuation model that calculates the present value of estimated future net servicing income. Inputs utilized include discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of these assumptions require a significant degree of management estimation and judgment. Commercial servicing rights are subject to impairment testing, and the carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. If the valuation model reflects a fair value less than the carrying value, commercial servicing rights are adjusted to fair value through a valuation allowance. Heartland classifies commercial servicing rights as nonrecurring with Level 3 measurement inputs. Derivative Financial Instruments Heartland's current interest rate risk strategy includes interest rate swaps. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. To comply with the provisions of ASC 820, Heartland incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, Heartland has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although Heartland has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of June 30, 2019 , and December 31, 2018 , Heartland has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, Heartland has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest rate lock commitments Heartland uses an internal valuation model that relies on internally developed inputs to estimate the fair value of its interest rate lock commitments which is based on unobservable inputs that reflect management's assumptions and specific information about each borrower. Interest rate lock commitments are classified in Level 3 of the fair value hierarchy. Forward commitments The fair value of forward commitments are estimated using an internal valuation model, which includes current trade pricing for similar financial instruments in active markets that Heartland has the ability to access and are classified in Level 2 of the fair value hierarchy. Other Real Estate Owned Other real estate owned ("OREO") represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the fair value of the property at the time of acquisition (representing the property's cost basis), plus any acquisition costs, or the estimated fair value of the property, less disposal costs. Heartland considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling OREO, in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. Heartland periodically reviews OREO to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. OREO is classified as nonrecurring Level 3 of the fair value hierarchy. The table below presents Heartland's assets and liabilities that are measured at fair value on a recurring basis as of June 30, 2019 , and December 31, 2018 , in thousands, aggregated by the level in the fair value hierarchy within which those measurements fall: Total Fair Value Level 1 Level 2 Level 3 June 30, 2019 Assets Securities available for sale U.S. government corporations and agencies $ 18,621 $ 12,480 $ 6,141 $ — Mortgage and asset-backed securities 2,193,326 — 2,193,326 — Obligations of states and political subdivisions 331,783 — 331,783 — Equity securities with a readily determinable fair value 18,157 — 18,157 — Derivative financial instruments (1) 14,413 — 14,413 — Interest rate lock commitments 1,072 — — 1,072 Forward commitments 2 — 2 — Total assets at fair value $ 2,577,374 $ 12,480 $ 2,563,822 $ 1,072 Liabilities Derivative financial instruments (2) $ 19,383 $ — $ 19,383 $ — Forward commitments 430 — 430 — Total liabilities at fair value $ 19,813 $ — $ 19,813 $ — December 31, 2018 Assets Securities available for sale U.S. government corporations and agencies $ 31,951 $ 25,414 $ 6,537 $ — Mortgage and asset-backed securities 2,026,698 — 2,026,698 — Obligations of states and political subdivisions 374,974 — 374,974 — Equity securities 17,086 — 17,086 — Derivative financial instruments (1) 6,539 — 6,539 — Interest rate lock commitments 725 — — 725 Total assets at fair value $ 2,457,973 $ 25,414 $ 2,431,834 $ 725 Liabilities Derivative financial instruments (2) $ 6,044 $ — $ 6,044 $ — Forward commitments 399 — 399 — Total liabilities at fair value $ 6,443 $ — $ 6,443 $ — (1) Includes embedded derivatives, back-to-back loan swaps, fair value hedges, free standing derivative instruments and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments. The tables below present Heartland's assets that are measured at fair value on a nonrecurring basis, in thousands: Fair Value Measurements at Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Year-to- Date (Gains) Losses Collateral dependent impaired loans: Commercial $ 13,337 $ — $ — $ 13,337 $ 3,070 Commercial real estate 808 — — 808 72 Agricultural and agricultural real estate 9,032 — — 9,032 379 Residential real estate 1,076 — — 1,076 — Consumer 627 — — 627 2 Total collateral dependent impaired loans $ 24,880 $ — $ — $ 24,880 $ 3,523 Loans held for sale $ 34,575 $ — $ 34,575 $ — $ (1,386 ) Other real estate owned $ 6,646 $ — $ — $ 6,646 $ 936 Premises, furniture and equipment held for sale $ 3,701 $ — $ — $ 3,701 $ 954 Mortgage servicing rights $ 5,801 $ — $ — $ 5,801 $ 953 Fair Value Measurements at December 31, 2018 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Year-to- Collateral dependent impaired loans: Commercial $ 12,932 $ — $ — $ 12,932 $ 660 Commercial real estate 405 — — 405 72 Agricultural and agricultural real estate 11,070 — — 11,070 575 Residential real estate 478 — — 478 — Consumer 624 — — 624 — Total collateral dependent impaired loans $ 25,509 $ — $ — $ 25,509 $ 1,307 Loans held for sale $ 119,801 $ — $ 52,577 $ 67,224 $ (1,870 ) Other real estate owned $ 6,153 $ — $ — $ 6,153 $ 2,647 Premises, furniture and equipment held for sale $ 7,258 $ — $ — $ 7,258 $ 59 Mortgage servicing rights $ 7,143 $ — $ — $ 7,143 $ 58 The following tables present additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which Heartland has utilized Level 3 inputs to determine fair value, in thousands: Fair Value at 6/30/2019 Valuation Unobservable Range Interest rate lock commitments $ 1,072 Discounted cash flows Closing ratio 0-99% (90%) (1) Other real estate owned 6,646 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Mortgage servicing rights 5,801 Discounted cash flows Third party valuation (4) Premises, furniture and equipment held for sale 3,701 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Collateral dependent impaired loans: Commercial 13,337 Modified appraised value Third party appraisal (2) Appraisal discount 0-20% (3) Commercial real estate 808 Modified appraised value Third party appraisal (2) Appraisal discount 0-20% (3) Agricultural and agricultural real estate 9,032 Modified appraised value Third party appraisal (2) Appraisal discount 0-15% (3) Residential real estate 1,076 Modified appraised value Third party appraisal (2) Appraisal discount 0-12% (3) Consumer 627 Modified appraised value Third party valuation (2) Valuation discount 0-12% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. The weighted average closing ratio for PrimeWest Mortgage Corporation is 90%. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups. Fair Value at 12/31/2018 Valuation Technique Unobservable Input Range (Weighted Average) Loans held for sale $ 67,224 Discounted cash flows Sales contract (1) Interest rate lock commitments 725 Discounted cash flows Closing ratio 0-99% (91%) (2) Other real estate owned 6,153 Modified appraised value Third party appraisal (3) Appraisal discount 0-10% (4) Servicing rights 7,143 Discounted cash flows Third party valuation (5) Premises, furniture and equipment held for sale 7,258 Modified appraised value Third party appraisal (3) Appraisal discount 0-10% (4) Other real estate owned 6,153 Modified appraised value Third party appraisal (3) Appraisal discount 0-10% (4) Collateral dependent impaired loans: Commercial 12,932 Modified appraised value Third party appraisal (3) Appraisal discount 0-8% (4) Commercial real estate 405 Modified appraised value Third party appraisal (3) Appraisal discount 0-19% (4) Agricultural and agricultural real estate 11,070 Modified appraised value Third party appraisal (3) Appraisal discount 0-24% (4) Residential real estate 478 Modified appraised value Third party appraisal (3) Appraisal discount 0-24% (4) Consumer 624 Modified appraised value Third party valuation (3) Valuation discount 0-14% (4) (1) The significant unobservable input related to the loans held for sale was the third party sales contract Heartland entered into prior to December 31, 2018. The sale of these consumer loans closed on January 11, 2019. (2) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (3) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (4) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (5) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups. The changes in fair value of the interest rate lock commitments, which are Level 3 financial instruments measured on a recurring basis, are summarized in the following table, in thousands: For the Six Months Ended For the Year Ended December 31, 2018 Balance at January 1, $ 725 $ 1,738 Acquired interest rate lock commitments — 1,383 Total gains (losses) included in earnings 816 (3,269 ) Issuances 4,661 2,962 Settlements (5,130 ) (2,089 ) Balance at period end $ 1,072 $ 725 Gains included in gains (losses) on sale of loans held for sale attributable to interest rate lock commitments held at June 30, 2019 , and December 31, 2018 , were $1.1 million and $725,000 , respectively. The table below is a summary of the estimated fair value of Heartland's financial instruments (as defined by ASC 825) as of June 30, 2019 , and December 31, 2018 , in thousands. The carrying amounts in the following tables are recorded in the consolidated balance sheets under the indicated captions. In accordance with ASC 825, the assets and liabilities that are not financial instruments are not included in the disclosure, including the value of the commercial and mortgage servicing rights, premises, furniture and equipment, premises, furniture and equipment held for sale, OREO, goodwill, and other intangibles and other liabilities. Heartland does not believe that the estimated information presented herein is representative of the earnings power or value of Heartland. The following analysis, which is inherently limited in depicting fair value, also does not consider any value associated with either existing customer relationships or the ability of Heartland to create value through loan origination, deposit gathering or fee generating activities. Many of the estimates presented herein are based upon the use of highly subjective information and assumptions and, accordingly, the results may not be precise. Management believes that fair value estimates may not be comparable between financial institutions due to the wide range of permitted valuation techniques and numerous estimates which must be made. Furthermore, because the disclosed fair value amounts were estimated as of the balance sheet date, the amounts actually realized or paid upon maturity or settlement of the various financial instruments could be significantly different. Fair Value Measurements at Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial assets: Cash and cash equivalents $ 642,139 $ 642,139 $ 642,139 $ — $ — Time deposits in other financial institutions 4,430 4,430 4,430 — — Securities: Carried at fair value 2,561,887 2,561,887 12,480 2,549,407 — Held to maturity 88,166 96,619 — 96,619 — Other investments 31,366 31,366 — 31,366 — Loans held for sale 34,575 34,575 — 34,575 — Loans, net: Commercial 2,213,691 2,185,030 — 2,171,693 13,337 Commercial real estate 3,963,406 3,948,274 — 3,947,466 808 Agricultural and agricultural real estate 544,109 535,926 — 526,894 9,032 Residential real estate 611,025 597,534 — 596,458 1,076 Consumer 456,970 455,559 — 454,932 627 Total Loans, net 7,789,201 7,722,323 — 7,697,443 24,880 Cash surrender value on life insurance 170,421 170,421 — 170,421 — Derivative financial instruments (1) 14,413 14,413 — 14,413 — Interest rate lock commitments 1,072 1,072 — — 1,072 Forward commitments 2 2 — 2 — Financial liabilities: Deposits Demand deposits 3,426,758 3,426,758 — 3,426,758 — Savings deposits 5,533,503 5,533,503 — 5,533,503 — Time deposits 1,148,296 1,148,296 — 1,148,296 — Deposits held for sale — — — — — Short term borrowings 107,260 107,260 — 107,260 — Other borrowings 282,863 283,695 — 283,695 — Derivative financial instruments (2) 19,383 19,383 — 19,383 — Forward commitments 430 430 — 430 — (1) Includes embedded derivatives, back-to-back loan swaps, fair value hedges, free standing derivative instruments and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments. Fair Value Measurements at December 31, 2018 Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial assets: Cash and cash equivalents $ 273,630 $ 273,630 $ 273,630 $ — $ — Time deposits in other financial institutions 4,672 4,672 4,672 — — Securities: Carried at fair value 2,450,709 2,450,709 25,414 2,425,295 — Held to maturity 236,283 245,341 — 245,341 — Other investments 28,396 28,396 — 28,396 — Loans held for sale 119,801 119,801 — 52,577 67,224 Loans, net: Commercial 1,994,785 1,955,607 — 1,942,675 12,932 Commercial real estate 3,684,213 3,667,138 — 3,666,733 405 Agricultural and agricultural real estate 561,265 553,112 — 542,042 11,070 Residential real estate 670,473 654,596 — 654,118 478 Consumer 434,998 432,016 — 431,392 624 Total Loans, net 7,345,734 7,262,469 — 7,236,960 25,509 Cash surrender value on life insurance 162,892 162,892 — 162,892 — Derivative financial instruments (1) 6,539 6,539 — 6,539 — Interest rate lock commitments 725 725 — — 725 Financial liabilities: Deposits Demand deposits 3,264,737 3,264,737 — 3,264,737 — Savings deposits 5,107,962 5,107,962 — 5,107,962 — Time deposits 1,023,730 1,023,730 — 1,023,730 — Deposits held for sale 106,409 100,241 — — 100,241 Short term borrowings 227,010 227,010 — 227,010 — Other borrowings 274,905 276,966 — 276,966 — Derivative financial instruments (2) 6,044 6,044 — 6,044 — Forward commitments 399 399 — 399 — (1) Includes embedded derivatives, back-to-back loan swaps, fair value hedges, free standing derivative instruments and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments. Cash and Cash Equivalents — The carrying amount is a reasonable estimate of fair value due to the short-term nature of these instruments. Time Deposits in Other Financial Institutions — The carrying amount is a reasonable estimate of fair value due to the short-term nature of these instruments. Securities — For equity securities with a readily determinable fair value and debt securities either held to maturity, available for sale or trading, fair value equals quoted market price if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities. For Level 3 securities, Heartland utilizes independent pricing provided by third party vendors or brokers. Other Investments — Fair value measurement of other investments, which consists primarily of FHLB stock, are based on their redeemable value, which is at cost due to the restrictions placed on their transferability. The market for these securities is restricted to the issuer of the stock and subject to impairment evaluation. Loans — The fair value of loans is determined using an exit price methodology as prescribed by ASU 2016-01, which was effective on January 1, 2018. The exit price estimation of fair value is based on the present value of the expected cash flows. The projected cash flows are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk. The fair value of impaired loans is measured using the fair value of the underlying collateral. The fair value of loans held for sale is estimated using quoted market prices. Cash surrender value on life insurance — Life insurance policies are held on certain officers. The carrying value of these policies approximates fair value as it is based on the cash surrender value adjusted for other charges or amounts due that are probable at settlement. As such, Heartland classifies the estimated fair value of the cash surrender value on life insurance as Level 2. Interest Rate Lock Commitments — The fair value of interest rate lock commitments is estimated using an internal valuation model, which includes grouping the interest rate lock commitments by interest rate and terms, applying an estimated closing ratio based on historical experience, and then multiplying by quoted investor prices determined to be reasonably applicable to the loan commitment groups based on interest rate, terms, and rate lock expiration dates of the loan commitment group. Forward Commitments — The fair value of these instruments is estimated using an internal valuation model, which includes current trade pricing for similar financial instruments. Derivative Financial Instruments — The fair value of all derivatives is estimated based on the amount that Heartland would pay or would be paid to terminate the contract or agreement, using current rates and prices, and, when appropriate, the current creditworthiness of the counter-party. Interest Rate Lock Commitments — The fair value of interest rate lock commitments is estimated using an internal valuation model, which includes grouping the interest rate lock commitments by interest rate and terms, applying an estimated closing ratio based on historical experience, and then multiplying by quoted investor prices determined to be reasonably applicable to the loan commitment groups based on interest rate, terms, and rate lock expiration dates of the loan commitment group. Forward Commitments — The fair value of these instruments is estimated using an internal valuation model, which includes current trade pricing for similar financial instruments. Deposits — The fair value of demand deposits, savings accounts and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. If the fair value of the fixed maturity certificates of deposit is calculated at less than the carrying amount, the carrying value of these deposits is reported as the fair value. Deposits Held for Sale — As of June 30, 2019, Heartland had $0 of deposits held for sale. Prior to December 31, 2018, Heartland entered into agreements with third parties to sell the deposits of five branch locations, which totaled $106.4 million as of December 31, 2018. The estimated fair value in the table above was based on the carrying value of the deposits less the premium Heartland expected to receive in accordance with the sales contract when the transactions were completed in the first six months of 2019. Short-term and Other Borrowings — Rates currently available to Heartland for debt with similar terms and remaining maturities are used to estimate fair value of existing debt. Commitments to Extend Credit, Unused Lines of Credit and Standby Letters of Credit — Based upon management's analysis of the off balance sheet financial instruments, there are no significant unrealized gains or losses associated with these financial instruments based upon review of the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE On January 1, 2018, Heartland adopted ASU 2014-09, "Revenue from Contracts with Customers" (Topic 606), and all subsequent ASUs that modified Topic 606. Topic 606 does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, certain noninterest income streams such as fees associated with loan servicing income, bank owned life insurance, derivatives and certain credit card fees are also not in scope of the new guidance. Topic 606 is applicable to noninterest revenue streams such as service charges and fees, trust fees, and brokerage and insurance commissions. However, the recognition of these revenue streams did not change significantly upon adoption of Topic 606. Substantially all of Heartland's revenue is generated from contracts with customers. Noninterest revenue streams in-scope of Topic 606 are discussed below. Service Charges and Fees Service charges and fees consist of revenue generated from deposit account related service charges and fees, overdraft fees, customer service fees, credit card fee income, debit card income and other service charges and fees. Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders and other deposit account related fees. Heartland's performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees, including overdraft fees, are largely transactional based, and therefore, the performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Customer service fees and other service charges include revenue from processing wire transfers, bill pay service, cashier’s checks, and other services. Heartland's performance obligation for fees, exchange, and other service charges are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Credit card fee income and debit card income are comprised of interchange fees, ATM fees, and merchant services income. Credit card fee income and debit card income are earned whenever the banks' debit and credit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a bank cardholder uses an ATM that is not owned by one of Heartland's banks or a non-bank cardholder uses Heartland-owned ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. Trust Fees Trust fees are primarily comprised of fees earned from the management and administration of trusts and other customer assets. Heartland's performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the average daily market value or month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days before or after month end through a direct charge to customers’ accounts. Heartland does not earn performance-based incentives. Optional services such as real estate sales and tax return preparation services are also available to existing trust and asset management customers. Heartland's performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Brokerage and Insurance Commissions Brokerage commission primarily consist of commissions related to broker-dealer contracts. The contracts are between the customer and the broker-dealer, and Heartland satisfies its performance obligation and earns commission when the transactions are completed. The recognition of revenue is based on a defined fee schedule and does not require significant judgment. Payment is received shortly after services are rendered. Insurance commissions are related to commissions received directly from the insurance carrier. Heartland acts as an insurance agent between the customer and the insurance carrier. Heartland's performance obligations and associated fee and commission income are defined with each insurance product with the insurance company. When insurance payments are received from customers, a portion of the payment is recognized as commission revenue. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three- and six-months ended June 30, 2019 , and 2018 , in thousands: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 3,186 $ 2,794 $ 6,163 $ 5,412 Overdraft fees 2,876 2,518 5,619 4,726 Customer service and other service fees 84 88 166 166 Credit card fee income 4,270 3,114 7,619 5,381 Debit card income 4,213 3,558 7,856 6,466 Total service charges and fees $ 14,629 $ 12,072 $ 27,423 $ 22,151 Trust fees 4,825 4,615 9,299 9,295 Brokerage and insurance commissions 1,028 877 1,762 1,784 Total noninterest income in-scope of Topic 606 $ 20,482 $ 17,564 $ 38,484 $ 33,230 Out-of-scope of Topic 606 Loan servicing income $ 1,338 $ 1,807 $ 3,067 $ 3,561 Securities gains/(losses), net 3,580 (259 ) 5,155 1,182 Unrealized gain on equity securities, net 112 71 370 43 Net gains on sale of loans held for sale 4,343 6,800 7,519 10,851 Valuation adjustment on servicing rights (364 ) (216 ) (953 ) (218 ) Income on bank owned life insurance 888 700 1,787 1,314 Other noninterest income 1,682 1,167 3,349 2,387 Total noninterest income out-of-scope of Topic 606 11,579 10,070 20,294 19,120 Total noninterest income $ 32,061 $ 27,634 $ 58,778 $ 52,350 Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. Heartland's noninterest revenue streams are largely based on transactional activity, or standard month-end revenue accruals such as asset management fees based on month-end market values. Consideration is often received immediately or shortly after Heartland satisfies its performance obligation and revenue is recognized. Heartland does not typically enter into long-term revenue contracts with customers, and therefore, does not experience significant contract balances. As of June 30, 2019 , and December 31, 2018 , Heartland did not have any significant contract balances. Contract Acquisition Costs

STOCK COMPENSATION

STOCK COMPENSATION	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION Heartland may grant, through its Nominating and Compensation Committee (the "Compensation Committee"), non-qualified and incentive stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units and cash incentive awards, under its 2012 Long-Term Incentive Plan (the "Plan"). The Plan was originally approved by stockholders in May 2012 and was amended effective March 8, 2016, to increase the number of shares of common stock authorized for issuance and make certain other changes to the Plan. As of June 30, 2019 , 341,552 shares of common stock were available for issuance under future awards that may be granted under the Plan to employees and directors of, and service providers to, Heartland or its subsidiaries. Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 718, "Compensation-Stock Compensation" requires the measurement of the cost of employee services received in exchange for an award of equity instruments based upon the fair value of the award on the grant date. The cost of the award is based upon its fair value estimated on the date of grant and recognized in the consolidated statements of income over the vesting period of the award. The fair market value of restricted stock and restricted stock units is based on the fair value of the underlying shares of common stock on the date of grant. Forfeitures are accounted for as they occur. The amount of tax benefit related to the exercise, vesting and forfeiture of equity-based awards reflected as a tax benefit in Heartland's income tax expense was $ 272,000 and $ 660,000 during the six months ended June 30, 2019 and 2018, respectively. Restricted Stock Units The Plan permits the Compensation Committee to grant restricted stock units ("RSUs"). In the first quarter of 2019, the Compensation Committee granted time-based RSUs with respect to 90,073 shares of common stock, and in the first quarter of 2018, the Compensation Committee granted time-based RSUs with respect to 52,153 shares of common stock to selected officers and employees. The time-based RSUs represent the right, without payment, to receive shares of Heartland common stock on a specified date in the future. The time-based RSUs granted in 2019 and 2018 vest over three years in equal installments on March 6 of each of the three years following the year of the grant. The time-based RSUs may also vest upon death or disability, upon a change in control or upon a "qualified retirement" (as defined in the RSU agreement). The retiree is required to sign a non-solicitation agreement as a condition to vesting. The Compensation Committee also granted three -year performance-based RSUs with respect to 34,848 shares and 16,108 shares of common stock in the first quarter of 2019 and 2018, respectively. These performance-based RSUs will be earned based on satisfaction of performance targets for the three -year performance period ended December 31, 2021, and December 31, 2020, respectively. These performance-based RSUs or a portion thereof may vest in 2022 and 2021, respectively, after measurement of performance in relation to the performance targets. The three -year performance-based RSUs vest to the extent that they are earned upon death or disability or upon a "qualified retirement." Upon a change in control, performance-based RSUs shall become vested at 100% of target if the RSU obligations are not assumed by the successor company. If the successor company does assume the RSU obligations, the 2019 and 2018 performance-based RSUs will vest at 100% of target upon a "Termination of Service" within the period beginning six months prior to a change in control and ending twenty-four months after a change in control. All of Heartland's RSUs will be settled in common stock upon vesting and are not entitled to dividends until vested. The Compensation Committee may grant RSUs under the Plan to directors as part of their compensation, to new management level employees at commencement of employment, and to other employees and service providers as incentives. During the six months ended June 30, 2019 , and June 30, 2018 , 32,662 and 26,489 time-based RSUs, respectively, were granted to directors and new employees. A summary of the RSUs outstanding as of June 30, 2019 , and 2018 , and changes during the six months ended June 30, 2019 and 2018 , follows: 2019 2018 Shares Weighted-Average Grant Date Shares Weighted-Average Grant Date Outstanding at January 1, 266,995 $ 43.89 301,578 $ 34.74 Granted 157,583 45.00 113,738 55.16 Vested (139,623 ) 38.82 (124,764 ) 32.64 Forfeited (18,015 ) 49.31 (25,011 ) 45.50 Outstanding at June 30, 266,940 $ 46.97 265,541 $ 43.49 Total compensation costs recorded for RSUs were $ 3.6 million and $ 2.8 million for the six -month periods ended June 30, 2019 and 2018 . As of June 30, 2019 , there were $ 7.4 million of total unrecognized compensation costs related to the Plan for RSUs that are expected to be recognized through 2022.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
LEASES	LEASES A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, Heartland adopted ASU 2016-02 "Leases" (Topic 842) and all subsequent ASUs that modified Topic 842. For Heartland, Topic 842 primarily affected the accounting treatment for operating lease agreements in which Heartland is the lessee. Lessee Accounting Substantially all of the leases in which Heartland is the lessee are comprised of real estate property for branches, ATM locations, and office space with terms extending through 2031. All of Heartland's leases are classified as operating leases, and therefore, were previously not recognized on the consolidated balance sheet. With the adoption of Topic 842, operating lease agreements are required to be recognized on the consolidated balance sheet as a right-of-use ("ROU") asset and a corresponding lease liability. Heartland elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet. The table below presents Heartland's ROU assets and lease liabilities as of June 30, 2019 , (in thousands): Assets Classification June 30, 2019 Operating lease assets Other assets $ 21,076 Total lease right-of-use assets $ 21,076 Liabilities Operating lease liabilities Accrued expenses and other liabilities $ 22,673 Total lease liabilities $ 22,673 The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value the minimum lease payments. Heartland’s lease agreements often include one or more options to renew at Heartland’s discretion. If at lease inception, Heartland considers the exercising of a renewal option to be reasonably certain, Heartland will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, Heartland utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. For operating leases existing prior to January 1, 2019, the rate for the remaining lease term as of January 1, 2019 was used. The variable lease cost primarily represents variable payments such as common area maintenance and utilities. The table below presents the lease costs and supplemental information as of June 30, 2019 , in thousands: Income Statement Category Three Months Ended Six Months Ended Lease Cost Operating lease cost Occupancy expense $ 1,462 $ 2,867 Variable lease cost Occupancy expense 32 67 Total lease cost $ 1,494 $ 2,934 Supplemental Information Noncash reduction of ROU assets arising from lease modifications Occupancy expense $ 2,464 $ 2,464 Noncash reduction lease liabilities arising from lease modifications Occupancy expense 2,487 2,487 Supplemental balance sheet information As of June 30, 2019 Weighted-average remaining operating lease term (in years) 5.92 Weighted-average discount rate for operating leases 3.00 % A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total of operating lease liabilities as of June 30, 2019 is as follows: Six months ending December 31, 2019 $ 2,976 Year ending December 31, 2020 5,793 2021 5,312 2022 3,343 2023 1,883 Thereafter 5,502 Total lease payments $ 24,809 Less interest (2,136 ) Present value of lease liabilities $ 22,673 As defined by Topic 840, Heartland's minimum future rental commitments at December 31, 2018, for all non-cancelable leases were as follows, in thousands: 2019 $ 5,776 2020 5,493 2021 5,102 2022 3,241 2023 2,297 Thereafter 12,419 $ 34,328

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The interim unaudited consolidated financial statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2018 , included in the Form 10-K of Heartland Financial USA, Inc. ("Heartland") filed with the Securities and Exchange Commission ("SEC") on February 27, 2019 . Foot note disclosures to the interim unaudited consolidated financial statements which would substantially duplicate the disclosure contained in the footnotes to the audited consolidated financial statements have been omitted. The financial information of Heartland included herein has been prepared in accordance with U.S. generally accepted accounting principles for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the interim period ended June 30, 2019 , are not necessarily indicative of the results expected for the year ending December 31, 2019 .
Earnings Per Share	Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued.
Subsequent Events	Heartland has evaluated subsequent events that may require recognition or disclosure through the filing date of this Quarterly Report on Form 10-Q with the SEC.
Effect of New Financial Accounting Standards	In February 2016, the FASB issued ASU 2016-02, " Leases (Topic 842). " Topic 842 requires a lessee to recognize leases on-balance sheet and disclose key information about leasing arrangements. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as financing or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The amendment is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, and is applied on a modified retrospective basis. Heartland leases certain properties and equipment under operating leases that resulted in recognition of lease assets and lease liabilities on the consolidated balance sheets under the ASU; however the majority of Heartland's properties and equipment are owned, not leased. The modified retrospective approach includes a number of optional practical expedients that entities may elect to apply. These practical expedients relate to the identification and classification of leases that commenced before the effective date, initial direct costs for leases that commenced before the effective date, and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. Early adoption is permitted. In January 2018, the FASB issued an amendment to provide entities with the optional practical expedient to not evaluate existing or expired land easements that were previously not accounted for as leases under Topic 840. In July 2018, the FASB issued ASU 2018-11, " Leases - Targeted Improvements " to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, Specifically, under the amendments in ASU 2018-11, entities may elect not to recast the comparative periods presented when transitioning to the new leasing standard, and lessors may elect not to separate lease and non-lease components when certain conditions are met. The amendments have the same effective date as ASU 2016-02. Heartland adopted the accounting standard on January 1, 2019, on a modified retrospective basis, as required, and has not restated comparative periods. Heartland adopted the practical expedients, which allow for existing leases to be accounted for under previous guidance with the exception of balance sheet recognition for lessees. The adoption of the new standard resulted in the recording of ROU assets and lease liabilities of approximately $25.9 million and $27.6 million , respectively, on January 1, 2019. The difference between the lease assets and lease liabilities, which was $ 1.7 million , was recorded as an adjustment to retained earnings. The adoption of the standard did not impact Heartland's results of operations or liquidity. See Note 11, "Leases", for more information on Heartland's leases. In June 2016, the FASB issued ASU 2016-13, " Financial Instruments - Credit Losses (Topic 326) ." The amendments in this ASU require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. The amendments in this ASU indicate that an entity should not use the length of time a security has been in an unrealized loss position to avoid recording a credit loss. In addition, in determining whether a credit loss exists, the amendments in this ASU also remove the requirements to consider the historical and implied volatility of the fair value of a security and recoveries or declines in fair value after the balance sheet date. The amendment is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. An entity may adopt the amendments earlier as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Heartland intends to adopt the accounting standard in 2020, as required. In April 2019, the FASB also issued ASU 2019-04, "Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments." As it relates to current expected credit losses, this guidance amends certain provisions contained in ASU 2016-13, particularly with regards to the inclusion of accrued interest in the definition of amortized cost, as well as clarifying the extension and renewal options that are not unconditionally cancelable by the entity that are included in the original or modified contract should be considered in the entity's determination of expected credit losses. Upon adoption of ASU 2016-13, a cumulative-effect adjustment to retained earnings will be recorded as of the beginning of the first reporting period in which the guidance is effective. Heartland has formed an internal committee to assess and implement the standard. Heartland entered into an agreement with a third party vendor and is in the final stages of implementing a technology solution. Management expects that the preliminary model will be ready for detailed review and testing during the third quarter of 2019. Based on the results of Heartland's parallel runs, management expects to have an estimate of the impact that this new guidance will have on the consolidated financial statements in the fourth quarter of 2019. Management expects that testing, control design and model validation will continue through the remainder of 2019. In January 2017, the FASB issued ASU 2017-04, "Intangibles - Goodwill and Other (Topic 350)." This amendment is to simplify the subsequent measurement of goodwill by eliminating step two from the goodwill impairment test. Instead, an entity will perform only step one of its quantitative goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and then recognizing the impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized cannot exceed the total amount of goodwill allocated to that reporting unit. An entity will still have the option to perform a qualitative assessment for a reporting unit to determine if the quantitative step one impairment test is necessary. This amendment is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied prospectively. Early adoption is permitted, including in an interim period for impairment tests performed after January 1, 2017. Heartland intends to adopt this ASU in the third quarter of 2020, consistent with the annual impairment test as of September 30, 2020, and is currently evaluating the potential impact of this guidance on its results of operations, financial position and liquidity. In March 2017, the FASB issued ASU 2017-08, "Receivables - Nonrefundable Fee and Other Costs (Subtopic 310-20)." These amendments shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount. Discounts continue to be amortized to maturity. These amendments are effective for public business entities for fiscal years and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. If any entity early adopts the amendments in an interim period, any adjustments must be reflected as of the beginning of the fiscal year that includes the interim period. The amendments must be applied and Heartland intends to apply these amendments on a modified retrospective basis, with a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. Heartland adopted this ASU on January 1, 2019, as required, and the adoption did not have a material impact on its results of operations, financial position and liquidity. In August 2017, the FASB issued ASU 2017-12, " Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities ." The purpose of this updated guidance is to better align a company’s financial reporting for hedging activities with the economic objectives of those activities. ASU 2017-12 is effective for public business entities for fiscal years beginning after December 15, 2018, with early adoption, including adoption in an interim period, permitted. For a closed portfolio of prepayable financial assets or one or more beneficial interests secured by a portfolio of prepayable financial instruments, this ASU permits an entity to designate an amount that is not expected to be affected by prepayments, defaults, and other events affecting the timing and amount of cash flows (the "last-of-layer" method). Under this designation, prepayment risk is not incorporated into the measurement of the hedged item. ASU 2017-12 requires a modified retrospective transition method in which Heartland will recognize the cumulative effect of the change on the opening balance of each affected component of equity on the balance sheet as of the date of adoption. Heartland adopted this ASU on January 1, 2019, as required, and as a result of the adoption, $148.0 million of held to maturity securities were reclassified to available for sale debt securities carried at fair value. See Note 3, "Securities," for further details. There was no impact to Heartland's results of operations, or liquidity as a result of the adoption of this amendment. In August 2018, the FASB issued ASU 2018-13, " Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. " This ASU eliminates, adds and modifies certain disclosure requirements for fair value measurements. Among the changes, entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy but will be required to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. ASU 2018-13 is effective for interim and annual reporting periods beginning after December 15, 2019, and early adoption is permitted. Heartland intends to adopt this ASU in 2020, as required, and because the ASU only revises disclosure requirements, the adoption of this ASU is not expected to have a material impact on results of operations, financial position and liquidity. In August 2018, the FASB issued ASU 2018-15, "Intangible-Goodwill and Other-Internal Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract." The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this update require an entity in a hosting arrangement that is a service contract to follow the guidance in Subtopic 350-40 to determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense. The amendments also require the entity to expense the capitalized implementation costs of a hosting arrangement that is a service contract over the term of the hosting arrangement. The amendment is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, and the amendment can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Early adoption was permitted. Heartland early adopted this ASU using the prospective approach in the second quarter of 2019, and the adoption did not have a material impact on its results of operations, financial position and liquidity. In October 2018, the FASB issued ASU 2018-16, " Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting." In the United States, eligible benchmark interest rates under Topic 815 are interest rates on direct Treasury obligations of the U.S. government ("UST"), the London Interbank Offered Rate ("LIBOR") swap rate, and the Overnight Index Swap ("OIS") Rate based on the Fed Funds Effective Rate. When the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities , in August 2017, it introduced the Securities Industry and Financial Markets Association ("SIFMA") Municipal Swap Rate as the fourth permissible U.S. benchmark rate. The new ASU adds the OIS rate based on the
Fair Value Hierarchy	Under ASC 820, assets and liabilities are grouped at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for all significant assumptions are observable in the market. 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. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value on a recurring or non-recurring basis. Assets Securities Available for Sale and Held to Maturity Securities available for sale are recorded at fair value on a recurring basis. Securities held to maturity are generally recorded at cost and are recorded at fair value only to the extent a decline in fair value is determined to be other-than-temporary. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security's credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities. Level 2 securities include U.S. government and agency securities, mortgage and asset-backed securities and private collateralized mortgage obligations, municipal bonds and corporate debt securities. On a quarterly basis, a secondary independent pricing service is used for the securities portfolio to validate the pricing from Heartland's primary pricing service. Equity Securities with a Readily Determinable Fair Value Equity securities with a readily determinable fair value generally include Community Reinvestment Act mutual funds and are classified as Level 2 due to the infrequent trading of these securities. The fair value is based on the price per share. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value on an aggregate basis. The fair value of loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics. As such, Heartland classifies loans held for sale subjected to nonrecurring fair value adjustments as Level 2. Loans Held to Maturity Heartland does not record loans held to maturity at fair value on a recurring basis. However, from time to time, a loan is considered impaired and an allowance for loan losses is established. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment in accordance with ASC 310. The fair value of impaired loans is measured using one of the following impairment methods: 1) the present value of expected future cash flows discounted at the loan's effective interest rate or 2) the observable market price of the loan or 3) the fair value of the collateral if the loan is collateral dependent. In accordance with ASC 820, impaired loans measured at fair value are classified as nonrecurring Level 3 in the fair value hierarchy. Premises, Furniture and Equipment Held for Sale Heartland values premises, furniture and equipment held for sale based on third-party appraisals less estimated disposal costs. Heartland considers third party appraisals, as well as independent fair value assessments from Realtors or persons involved in selling bank premises, furniture and equipment, in determining the fair value of particular properties. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. Heartland periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. Mortgage Servicing Rights Mortgage servicing rights assets represent the value associated with servicing residential real estate loans that have been sold to outside investors with servicing retained. The fair value for servicing assets is determined through discounted cash flow analysis and utilizes discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of the assumptions in the discounted cash flow analysis require a significant degree of management estimation and judgment. Mortgage servicing rights are subject to impairment testing. The carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. For purposes of measuring impairment, the rights are stratified into certain risk characteristics including note type and note term. If the valuation model reflects a fair value less than the carrying value, mortgage servicing rights are adjusted to fair value through a valuation allowance. Heartland classifies mortgage servicing rights as nonrecurring with Level 3 measurement inputs. Commercial Servicing Rights Commercial servicing rights assets represent the value associated with servicing commercial loans guaranteed by the Small Business Administration and the United States Department of Agriculture that have been sold with servicing retained by Heartland. Heartland uses the amortization method (i.e., the lower of amortized cost or estimated fair value measured on a nonrecurring basis), not fair value measurement accounting, to determine the carrying value of its commercial servicing rights. The fair value for servicing assets is determined through market prices for comparable servicing contracts, when available, or through a valuation model that calculates the present value of estimated future net servicing income. Inputs utilized include discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of these assumptions require a significant degree of management estimation and judgment. Commercial servicing rights are subject to impairment testing, and the carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. If the valuation model reflects a fair value less than the carrying value, commercial servicing rights are adjusted to fair value through a valuation allowance. Heartland classifies commercial servicing rights as nonrecurring with Level 3 measurement inputs. Derivative Financial Instruments Heartland's current interest rate risk strategy includes interest rate swaps. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. To comply with the provisions of ASC 820, Heartland incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, Heartland has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although Heartland has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of June 30, 2019 , and December 31, 2018 , Heartland has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, Heartland has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest rate lock commitments Heartland uses an internal valuation model that relies on internally developed inputs to estimate the fair value of its interest rate lock commitments which is based on unobservable inputs that reflect management's assumptions and specific information about each borrower. Interest rate lock commitments are classified in Level 3 of the fair value hierarchy. Forward commitments The fair value of forward commitments are estimated using an internal valuation model, which includes current trade pricing for similar financial instruments in active markets that Heartland has the ability to access and are classified in Level 2 of the fair value hierarchy. Other Real Estate Owned Other real estate owned ("OREO") represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the fair value of the property at the time of acquisition (representing the property's cost basis), plus any acquisition costs, or the estimated fair value of the property, less disposal costs. Heartland considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling OREO, in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. Heartland periodically reviews OREO to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. OREO is classified as nonrecurring Level 3 of the fair value hierarchy.
Revenue Recognition	Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. Heartland's noninterest revenue streams are largely based on transactional activity, or standard month-end revenue accruals such as asset management fees based on month-end market values. Consideration is often received immediately or shortly after Heartland satisfies its performance obligation and revenue is recognized. Heartland does not typically enter into long-term revenue contracts with customers, and therefore, does not experience significant contract balances. As of June 30, 2019 , and December 31, 2018 , Heartland did not have any significant contract balances. Contract Acquisition Costs

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Amounts used in the determination of basic and diluted earnings per share for the three- and six- month periods ended June 30, 2019 , and 2018 , are shown in the table below: Three Months Ended (Dollars and number of shares in thousands, except per share data) 2019 2018 Net income $ 45,169 $ 27,879 Preferred dividends — (13 ) Net income available to common stockholders $ 45,169 $ 27,866 Weighted average common shares outstanding for basic earnings per share 35,744 32,621 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 135 210 Weighted average common shares for diluted earnings per share 35,879 32,831 Earnings per common share — basic $ 1.26 $ 0.85 Earnings per common share — diluted $ 1.26 $ 0.85 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 7 — Six Months Ended (Dollars and number of shares in thousands, except per share data) 2019 2018 Net income $ 76,666 $ 51,147 Preferred dividends — (26 ) Net income available to common stockholders $ 76,666 $ 51,121 Weighted average common shares outstanding for basic earnings per share 35,157 31,537 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 138 209 Weighted average common shares for diluted earnings per share 35,295 31,746 Earnings per common share — basic $ 2.18 $ 1.62 Earnings per common share — diluted $ 2.17 $ 1.61 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 7 —

SECURITIES (Tables)

SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of Available for Sale Securities	The amortized cost, gross unrealized gains and losses, and estimated fair values of debt securities available for sale and equity securities with a readily determinable fair value that are carried at fair value as of June 30, 2019 , and December 31, 2018 , are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2019 U.S. government corporations and agencies $ 18,660 $ 48 $ (87 ) $ 18,621 Mortgage and asset-backed securities 2,191,327 17,472 (15,473 ) 2,193,326 Obligations of states and political subdivisions 324,070 8,097 (384 ) 331,783 Total debt securities 2,534,057 25,617 (15,944 ) 2,543,730 Equity securities with a readily determinable fair value 18,157 — — 18,157 Total $ 2,552,214 $ 25,617 $ (15,944 ) $ 2,561,887 December 31, 2018 U.S. government corporations and agencies $ 32,075 $ 3 $ (127 ) $ 31,951 Mortgage and asset-backed securities 2,061,358 3,740 (38,400 ) 2,026,698 Obligations of states and political subdivisions 382,101 919 (8,046 ) 374,974 Total debt securities 2,475,534 4,662 (46,573 ) 2,433,623 Equity securities with a readily determinable fair value 17,086 — — 17,086 Total $ 2,492,620 $ 4,662 $ (46,573 ) $ 2,450,709
Schedule of Held to Maturity Securities	The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of June 30, 2019 , and December 31, 2018 , are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2019 Obligations of states and political subdivisions $ 88,166 $ 8,453 $ — $ 96,619 Total $ 88,166 $ 8,453 $ — $ 96,619 December 31, 2018 Obligations of states and political subdivisions $ 236,283 $ 9,554 $ (496 ) $ 245,341 Total $ 236,283 $ 9,554 $ (496 ) $ 245,341
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of investment securities carried at fair value at June 30, 2019 , by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. June 30, 2019 Amortized Cost Estimated Fair Value Due in 1 year or less $ 24,891 $ 24,889 Due in 1 to 5 years 45,463 45,685 Due in 5 to 10 years 72,708 74,659 Due after 10 years 199,668 205,171 Total debt securities 342,730 350,404 Mortgage and asset-backed securities 2,191,327 2,193,326 Equity securities with a readily determinable fair value 18,157 18,157 Total investment securities $ 2,552,214 $ 2,561,887 The amortized cost and estimated fair value of debt securities held to maturity at June 30, 2019 , by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. June 30, 2019 Amortized Cost Estimated Fair Value Due in 1 year or less $ 1,531 $ 1,567 Due in 1 to 5 years 11,634 11,863 Due in 5 to 10 years 58,200 61,679 Due after 10 years 16,801 21,510 Total investment securities $ 88,166 $ 96,619
Schedule of Realized Gross Gains (Losses)	Gross gains and losses realized related to the sales of securities carried at fair value for the three- and six- month periods ended June 30, 2019 and 2018 , are summarized as follows, in thousands: Three Months Ended Six Months Ended 2019 2018 2019 2018 Proceeds from sales $ 760,743 $ 243,489 $ 1,194,897 $ 635,735 Gross security gains 5,522 457 7,930 3,470 Gross security losses 1,942 716 2,775 2,288
Schedule of Debt Securities Available-for-sale	The following tables summarize, in thousands, the amount of unrealized losses, defined as the amount by which cost or amortized cost exceeds fair value, and the related fair value of investments with unrealized losses in Heartland's securities portfolio as of June 30, 2019 , and December 31, 2018 . The investments were segregated into two categories: those that have been in a continuous unrealized loss position for less than 12 months and those that have been in a continuous unrealized loss position for 12 months or more. The reference point for determining how long an investment was in an unrealized loss position w as June 30, 2018 , and December 31, 2017 , respectively. Securities for which Heartland has taken credit-related other-than-temporary impairment ("OTTI") write-downs are categorized as being "less than 12 months" or "12 months or longer" in a continuous loss position based on the point in time that the fair value declined to below the cost basis and not the period of time since the credit-related OTTI write-down. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2019 U.S. government corporations and agencies $ 4,631 $ (87 ) $ — $ — $ 4,631 $ (87 ) Mortgage and asset-backed securities 544,795 (5,265 ) 448,159 (10,208 ) 992,954 (15,473 ) Obligations of states and political subdivisions 10,975 (11 ) 48,748 (373 ) 59,723 (384 ) Total temporarily impaired securities $ 560,401 $ (5,363 ) $ 496,907 $ (10,581 ) $ 1,057,308 $ (15,944 ) December 31, 2018 U.S. government corporations and agencies $ 24,902 $ (83 ) $ 4,577 $ (44 ) $ 29,479 $ (127 ) Mortgage and asset-backed securities 733,826 (9,060 ) 805,089 (29,340 ) 1,538,915 (38,400 ) Obligations of states and political subdivisions 34,990 (390 ) 258,143 (7,656 ) 293,133 (8,046 ) Total temporarily impaired securities $ 793,718 $ (9,533 ) $ 1,067,809 $ (37,040 ) $ 1,861,527 $ (46,573 )
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value	Securities held to maturity Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2019 Obligations of states and political subdivisions $ — $ — $ — $ — $ — $ — Total temporarily impaired securities $ — $ — $ — $ — $ — $ — December 31, 2018 Obligations of states and political subdivisions $ 10,802 $ (17 ) $ 19,508 $ (479 ) $ 30,310 $ (496 ) Total temporarily impaired securities $ 10,802 $ (17 ) $ 19,508 $ (479 ) $ 30,310 $ (496 )

LOANS (Tables)

LOANS (Tables)	6 Months Ended
	Jun. 30, 2019
Receivables [Abstract]
Schedule of Loans	Loans as of June 30, 2019 , and December 31, 2018 , were as follows, in thousands: June 30, 2019 December 31, 2018 Loans receivable held to maturity: Commercial $ 2,238,453 $ 2,020,231 Commercial real estate 3,991,919 3,711,481 Agricultural and agricultural real estate 549,404 565,408 Residential real estate 613,707 673,603 Consumer 461,802 440,158 Gross loans receivable held to maturity 7,855,285 7,410,881 Unearned discount (942 ) (1,624 ) Deferred loan fees (1,292 ) (1,560 ) Total net loans receivable held to maturity 7,853,051 7,407,697 Allowance for loan losses (63,850 ) (61,963 ) Loans receivable, net $ 7,789,201 $ 7,345,734
Allowance for Loan and Lease Losses, Based on Impairment Methodology	The following table shows the balance in the allowance for loan losses at June 30, 2019 , and December 31, 2018 , and the related loan balances, disaggregated on the basis of impairment methodology, in thousands. Loans evaluated under ASC 310-10-35 include loans on nonaccrual status and troubled debt restructurings, which are individually evaluated for impairment, and other impaired loans deemed to have similar risk characteristics. All other loans are collectively evaluated for impairment under ASC 450-20. Heartland has made no significant changes to the accounting for the allowance for loan losses during the quarter ended March 31, 2019. Allowance For Loan Losses Gross Loans Receivable Held to Maturity Ending Balance Under ASC 310-10-35 Ending Balance Under ASC 450-20 Total Ending Balance Evaluated for Impairment Under ASC 310-10-35 Ending Balance Evaluated for Impairment Under ASC 450-20 Total June 30, 2019 Commercial $ 5,685 $ 18,397 $ 24,082 $ 26,881 $ 2,211,572 $ 2,238,453 Commercial real estate 377 26,923 27,300 22,141 3,969,778 3,991,919 Agricultural and agricultural real estate 1,557 4,492 6,049 21,729 527,675 549,404 Residential real estate 197 1,375 1,572 18,556 595,151 613,707 Consumer 546 4,301 4,847 5,411 456,391 461,802 Total $ 8,362 $ 55,488 $ 63,850 $ 94,718 $ 7,760,567 $ 7,855,285 December 31, 2018 Commercial $ 5,733 $ 18,772 $ 24,505 $ 24,202 $ 1,996,029 $ 2,020,231 Commercial real estate 218 25,320 25,538 14,388 3,697,093 3,711,481 Agricultural and agricultural real estate 686 4,267 4,953 15,951 549,457 565,408 Residential real estate 168 1,617 1,785 20,251 653,352 673,603 Consumer 749 4,433 5,182 7,004 433,154 440,158 Total $ 7,554 $ 54,409 $ 61,963 $ 81,796 $ 7,329,085 $ 7,410,881
Schedule of Financing Receivables, Non Accrual Status	The following table presents nonaccrual loans, accruing loans past due 90 days or more and performing troubled debt restructured loans at June 30, 2019 , and December 31, 2018 , in thousands: June 30, 2019 December 31, 2018 Nonaccrual loans $ 74,963 $ 67,833 Nonaccrual troubled debt restructured loans 4,656 4,110 Total nonaccrual loans $ 79,619 $ 71,943 Accruing loans past due 90 days or more $ 285 $ 726 Performing troubled debt restructured loans $ 3,539 $ 4,026
Troubled Debt Restructuring on Loans Modified	The following table shows troubled debt restructured loans for which there was a payment default during the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , that had been modified during the twelve-month period prior to default, in thousands: With Payment Defaults During the Three Months Ended June 30, 2019 2018 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial — $ — — $ — Commercial real estate — — — — Total commercial and commercial real estate — — — — Agricultural and agricultural real estate — — — — Residential real estate 1 61 3 667 Consumer — — — — Total 1 $ 61 3 $ 667 With Payment Defaults During the Six Months Ended June 30, 2019 2018 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial — $ — — $ — Commercial real estate — — — — Total commercial and commercial real estate — — — — Agricultural and agricultural real estate — — — — Residential real estate 3 253 6 1,184 Consumer — — — — Total 3 $ 253 6 $ 1,184 The following tables provide information on troubled debt restructured loans that were modified during the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , dollars in thousands: Three Months Ended 2019 2018 Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Commercial — $ — $ — — $ — $ — Commercial real estate — — — — — — Total commercial and commercial real estate — — — — — — Agricultural and agricultural real estate — — — — — — Residential real estate 3 240 246 6 1,292 1,125 Consumer — — — — — — Total 3 $ 240 $ 246 6 $ 1,292 $ 1,125 Six Months Ended 2019 2018 Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Number of Loans Pre- Modification Recorded Investment Post- Modification Recorded Investment Commercial — $ — $ — — $ — $ — Commercial real estate — — — — — — Total commercial and commercial real estate — — — — — — Agricultural and agricultural real estate — — — — — — Residential real estate 4 276 288 11 2,169 1,877 Consumer — — — — — — Total 4 $ 276 $ 288 11 $ 2,169 $ 1,877
Financing Receivable Credit Quality Indicators	The following table presents loans by credit quality indicator at June 30, 2019 , and December 31, 2018 , in thousands: Pass Nonpass Total June 30, 2019 Commercial $ 2,095,930 $ 142,523 $ 2,238,453 Commercial real estate 3,755,285 236,634 3,991,919 Total commercial and commercial real estate 5,851,215 379,157 6,230,372 Agricultural and agricultural real estate 441,598 107,806 549,404 Residential real estate 586,121 27,586 613,707 Consumer 446,569 15,233 461,802 Total gross loans receivable held to maturity $ 7,325,503 $ 529,782 $ 7,855,285 December 31, 2018 Commercial $ 1,880,579 $ 139,652 $ 2,020,231 Commercial real estate 3,524,344 187,137 3,711,481 Total commercial and commercial real estate 5,404,923 326,789 5,731,712 Agricultural and agricultural real estate 471,642 93,766 565,408 Residential real estate 645,478 28,125 673,603 Consumer 425,451 14,707 440,158 Total gross loans receivable held to maturity $ 6,947,494 $ 463,387 $ 7,410,881
Past Due Financing Receivables	The following table sets forth information regarding Heartland's accruing and nonaccrual loans at June 30, 2019 , and December 31, 2018 , in thousands: Accruing Loans 30-59 Days Past Due 60-89 Days 90 Days or More Past Due Total Past Due Current Nonaccrual Total Loans June 30, 2019 Commercial $ 6,030 $ 1,281 $ — $ 7,311 $ 2,205,913 $ 25,229 $ 2,238,453 Commercial real estate 4,931 1,006 — 5,937 3,969,426 16,556 3,991,919 Total commercial and commercial real estate 10,961 2,287 — 13,248 6,175,339 41,785 6,230,372 Agricultural and agricultural real estate 2,664 386 285 3,335 524,655 21,414 549,404 Residential real estate 2,744 653 — 3,397 598,120 12,190 613,707 Consumer 3,850 578 — 4,428 453,144 4,230 461,802 Total gross loans receivable held to maturity $ 20,219 $ 3,904 $ 285 $ 24,408 $ 7,751,258 $ 79,619 $ 7,855,285 December 31, 2018 Commercial $ 2,574 $ 205 $ — $ 2,779 $ 1,991,525 $ 25,927 $ 2,020,231 Commercial real estate 4,819 — 726 5,545 3,694,259 11,677 3,711,481 Total commercial and commercial real estate 7,393 205 726 8,324 5,685,784 37,604 5,731,712 Agricultural and agricultural real estate 99 — — 99 549,376 15,933 565,408 Residential real estate 5,147 49 — 5,196 655,329 13,078 673,603 Consumer 2,724 307 — 3,031 431,799 5,328 440,158 Total gross loans receivable held to maturity $ 15,363 $ 561 $ 726 $ 16,650 $ 7,322,288 $ 71,943 $ 7,410,881
Summary of Impaired Loans	The following tables present the unpaid principal balance that was contractually due at June 30, 2019 , and December 31, 2018 , the outstanding loan balance recorded on the consolidated balance sheets at June 30, 2019 , and December 31, 2018 , any related allowance recorded for those loans as of June 30, 2019 , and December 31, 2018 , the average outstanding loan balances recorded on the consolidated balance sheets during the three- and six- months ended June 30, 2019 , and year ended December 31, 2018 , and the interest income recognized on the impaired loans during the three- and six- month period ended June 30, 2019 , and year ended December 31, 2018 , in thousands: Unpaid Principal Balance Loan Balance Related Allowance Recorded Quarter- to- Date Avg. Loan Balance Quarter- to- Date Interest Income Recognized Year- to- Date Avg. Loan Balance Year- to- Date Interest Income Recognized June 30, 2019 Impaired loans with a related allowance: Commercial $ 11,152 $ 11,142 $ 5,685 $ 11,442 $ 9 $ 11,747 $ 16 Commercial real estate 1,541 1,541 377 1,357 5 1,280 11 Total commercial and commercial real estate 12,693 12,683 6,062 12,799 14 13,027 27 Agricultural and agricultural real estate 3,916 3,916 1,557 3,314 — 2,772 — Residential real estate 1,273 1,273 197 1,378 — 1,194 — Consumer 1,175 1,173 546 1,200 1 1,237 7 Total loans held to maturity $ 19,057 $ 19,045 $ 8,362 $ 18,691 $ 15 $ 18,230 $ 34 Impaired loans without a related allowance: Commercial $ 20,542 $ 15,739 $ — $ 13,519 $ 111 $ 12,726 $ 441 Commercial real estate 20,680 20,600 — 17,785 73 15,900 127 Total commercial and commercial real estate 41,222 36,339 — 31,304 184 28,626 568 Agricultural and agricultural real estate 20,220 17,813 — 17,739 17 16,056 33 Residential real estate 17,283 17,283 — 17,198 121 17,566 151 Consumer 4,238 4,238 — 4,222 18 4,522 43 Total loans held to maturity $ 82,963 $ 75,673 $ — $ 70,463 $ 340 $ 66,770 $ 795 Total impaired loans held to maturity: Commercial $ 31,694 $ 26,881 $ 5,685 $ 24,961 $ 120 $ 24,473 $ 457 Commercial real estate 22,221 22,141 377 19,142 78 17,180 138 Total commercial and commercial real estate 53,915 49,022 6,062 44,103 198 41,653 595 Agricultural and agricultural real estate 24,136 21,729 1,557 21,053 17 18,828 33 Residential real estate 18,556 18,556 197 18,576 121 18,760 151 Consumer 5,413 5,411 546 5,422 19 5,759 50 Total impaired loans held to maturity $ 102,020 $ 94,718 $ 8,362 $ 89,154 $ 355 $ 85,000 $ 829 Unpaid Principal Balance Loan Balance Related Allowance Recorded Year-to- Date Avg. Loan Balance Year-to- Date Interest Income Recognized December 31, 2018 Impaired loans with a related allowance: Commercial $ 12,376 $ 12,366 $ 5,733 $ 4,741 $ 33 Commercial real estate 891 891 218 4,421 25 Total commercial and commercial real estate 13,267 13,257 5,951 9,162 58 Agricultural and agricultural real estate 1,718 1,718 686 2,165 2 Residential real estate 647 647 168 1,138 12 Consumer 1,373 1,373 749 2,934 29 Total loans held to maturity $ 17,005 $ 16,995 $ 7,554 $ 15,399 $ 101 Impaired loans without a related allowance: Commercial $ 13,616 $ 11,836 $ — $ 10,052 $ 299 Commercial real estate 13,578 13,497 — 13,000 249 Total commercial and commercial real estate 27,194 25,333 — 23,052 548 Agricultural and agricultural real estate 16,836 14,233 — 14,781 5 Residential real estate 19,604 19,604 — 23,950 308 Consumer 5,631 5,631 — 5,117 97 Total loans held to maturity $ 69,265 $ 64,801 $ — $ 66,900 $ 958 Total impaired loans held to maturity: Commercial $ 25,992 $ 24,202 $ 5,733 $ 14,793 $ 332 Commercial real estate 14,469 14,388 218 17,421 274 Total commercial and commercial real estate 40,461 38,590 5,951 32,214 606 Agricultural and agricultural real estate 18,554 15,951 686 16,946 7 Residential real estate 20,251 20,251 168 25,088 320 Consumer 7,004 7,004 749 8,051 126 Total impaired loans held to maturity $ 86,270 $ 81,796 $ 7,554 $ 82,299 $ 1,059 At June 30, 2019 , and December 31, 2018 , the carrying amount of loans acquired since 2015 consist of purchased impaired and nonimpaired purchased loans as summarized in the following table, in thousands: June 30, 2019 December 31, 2018 Impaired Non Impaired Total Loans Impaired Non Impaired Total Loans Commercial $ 7,109 $ 336,256 $ 343,365 $ 3,801 $ 243,693 $ 247,494 Commercial real estate 3,337 1,169,970 1,173,307 158 1,098,171 1,098,329 Agricultural and agricultural real estate — 10,054 10,054 — 27,115 27,115 Residential real estate — 171,327 171,327 231 184,389 184,620 Consumer loans — 97,824 97,824 — 75,773 75,773 Total covered loans $ 10,446 $ 1,785,431 $ 1,795,877 $ 4,190 $ 1,629,141 $ 1,633,331
Changes in Accretable Yield on Acquired Loans	Changes in accretable yield on acquired loans with evidence of credit deterioration at the date of acquisition for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , were as follows, in thousands: Three Months Ended Six Months Ended 2019 2018 2019 2018 Balance at beginning of period $ 188 $ — $ 227 $ 57 Original yield discount, net, at date of acquisition 27 564 27 508 Accretion (851 ) (651 ) (1,108 ) (850 ) Reclassification from nonaccretable difference (1) 452 550 670 748 Balance at period end $ (184 ) $ 463 $ (184 ) $ 463 (1) Represents increases in estimated cash flows expected to be received, primarily due to lower estimated credit losses.

ALLOWANCE FOR LOAN LOSSES (Tabl

ALLOWANCE FOR LOAN LOSSES (Tables)	6 Months Ended
	Jun. 30, 2019
Loans and Leases Receivable Disclosure [Abstract]
Changes in the Allowance for Loan and Leases Losses	Changes in the allowance for loan losses for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , were as follows, in thousands: Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at March 31, 2019 $ 23,821 $ 26,787 $ 5,598 $ 1,605 $ 4,828 $ 62,639 Charge-offs (3,687 ) (121 ) (49 ) (150 ) (773 ) (4,780 ) Recoveries 194 26 5 34 814 1,073 Provision 3,754 608 495 83 (22 ) 4,918 Balance at June 30, 2019 $ 24,082 $ 27,300 $ 6,049 $ 1,572 $ 4,847 $ 63,850 Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at December 31, 2018 $ 24,505 $ 25,538 $ 4,953 $ 1,785 $ 5,182 $ 61,963 Charge-offs (4,331 ) (160 ) (428 ) (313 ) (1,498 ) (6,730 ) Recoveries 369 177 335 47 1,136 2,064 Provision 3,539 1,745 1,189 53 27 6,553 Balance at June 30, 2019 $ 24,082 $ 27,300 $ 6,049 $ 1,572 $ 4,847 $ 63,850 Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at March 31, 2018 $ 19,395 $ 23,469 $ 4,716 $ 2,141 $ 8,935 $ 58,656 Charge-offs (978 ) (437 ) (212 ) (195 ) (1,342 ) (3,164 ) Recoveries 300 323 — 1 377 1,001 Provision 1,992 372 1,205 (90 ) 1,352 4,831 Balance at June 30, 2018 $ 20,709 $ 23,727 $ 5,709 $ 1,857 $ 9,322 $ 61,324 Commercial Commercial Real Estate Agricultural and Agricultural Real Estate Residential Real Estate Consumer Total Balance at December 31, 2017 $ 18,098 $ 21,950 $ 4,258 $ 2,224 $ 9,156 $ 55,686 Charge-offs (1,772 ) (562 ) (212 ) (211 ) (2,631 ) (5,388 ) Recoveries 404 771 14 76 667 1,932 Provision 3,979 1,568 1,649 (232 ) 2,130 9,094 Balance at June 30, 2018 $ 20,709 $ 23,727 $ 5,709 $ 1,857 $ 9,322 $ 61,324

GOODWILL, CORE DEPOSIT PREMIU_2

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Gross Carrying Amount and Accumulated Amortization of Other Intangible Assets	The gross carrying amount of these intangible assets and the associated accumulated amortization at June 30, 2019 , and December 31, 2018 , are presented in the table below, in thousands: June 30, 2019 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 95,033 $ 42,539 $ 52,494 $ 83,640 $ 36,403 $ 47,237 Customer relationship intangibles 1,177 953 224 1,177 935 242 Mortgage servicing rights 7,112 1,311 5,801 42,228 12,865 29,363 Commercial servicing rights 6,907 5,528 1,379 6,834 5,125 1,709 Total $ 110,229 $ 50,331 $ 59,898 $ 133,879 $ 55,328 $ 78,551
Schedule of Estimated Future Amortization Expense of Amortizable Intangible Assets	The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Deposit Intangibles Customer Relationship Intangibles Mortgage Servicing Rights Commercial Servicing Rights Total Six months ending December 31, 2019 $ 5,869 $ 19 $ 876 $ 195 $ 6,959 Year ending December 31, 2020 10,238 36 1,231 329 11,834 2021 8,520 35 1,055 293 9,903 2022 6,947 35 879 246 8,107 2023 6,061 34 704 159 6,958 2024 4,981 33 528 86 5,628 Thereafter 9,878 32 528 71 10,509 Total $ 52,494 $ 224 $ 5,801 $ 1,379 $ 59,898
Summary of Changes in Servicing Rights	The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the six -months ended June 30, 2019 , and June 30, 2018 : 2019 2018 Balance at January 1, $ 1,709 $ 2,609 Originations 73 21 Amortization (403 ) (580 ) Valuation allowance on commercial servicing rights — (9 ) Balance at period end $ 1,379 $ 2,041 Fair value of commercial servicing rights $ 1,851 $ 2,502 Commercial servicing rights, net to servicing portfolio 1.52 % 1.75 % The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the six months ended June 30, 2019 , and June 30, 2018 : 2019 2018 Balance at January 1, $ 29,363 $ 23,248 Originations 342 2,673 Amortization (2,395 ) (2,752 ) Valuation allowance on mortgage servicing rights — (209 ) Sale of mortgage servicing rights (20,556 ) — Acquired mortgage servicing rights — 6,995 Valuation adjustment (953 ) — Balance at period end $ 5,801 $ 29,955 Mortgage servicing rights, net to servicing portfolio 0.92 % 0.72 %
Schedule of Servicing Asset at Fair Value and Amortized Cost	The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at each respective subsidiary at June 30, 2019 , and December 31, 2018 : June 30, 2019 Book Value 15-Year Tranche Fair Value 15-Year Tranche Impairment 15-Year Tranche Book Value 30-Year Tranche Fair Value 30-Year Tranche Impairment 30-Year Tranche Dubuque Bank and Trust Company $ — $ — $ — $ — $ — $ — First Bank & Trust 1,541 1,389 152 5,271 4,412 859 Total $ 1,541 $ 1,389 $ 152 $ 5,271 $ 4,412 $ 859 December 31, 2018 Dubuque Bank and Trust Company $ 2,195 $ 4,636 $ — $ 20,025 $ 36,901 $ — First Bank & Trust 1,685 1,665 20 5,516 5,478 38 Total $ 3,880 $ 6,301 $ 20 $ 25,541 $ 42,379 $ 38 The following table summarizes, in thousands, the book value, the fair value of each tranche of the commercial servicing rights and any recorded valuation allowance at each respective subsidiary at June 30, 2019 , and December 31, 2018 : June 30, 2019 Book Value Less than 20 Years Fair Value Less than 20 Years Impairment Less than 20 Years Book Value More than 20 Years Fair Value More than 20 Years Impairment More than 20 Years Citywide Banks $ — $ — $ — $ — $ — $ — Premier Valley Bank 33 62 — 159 176 — Wisconsin Bank & Trust 178 346 — 1,009 1,267 — Total $ 211 $ 408 $ — $ 1,168 $ 1,443 $ — December 31, 2018 Citywide Banks $ 1 $ 6 $ — $ 18 $ 20 $ — Premier Valley Bank 45 74 — 178 184 — Wisconsin Bank & Trust 249 411 — 1,218 1,439 — Total $ 295 $ 491 $ — $ 1,414 $ 1,643 $ —

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance Sheet Category and Fair Values of Derivative Instruments	The table below identifies the notional amount, fair value and balance sheet category of Heartland's fair value hedges at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category June 30, 2019 Fair value hedges $ — $ — Other assets Fair value hedges 29,262 (1,555 ) Other liabilities December 31, 2018 Fair value hedges $ 19,820 $ 74 Other assets Fair value hedges 15,064 $ (339 ) Other liabilities The table below identifies the balance sheet category and fair values of Heartland's derivative instruments designated as cash flow hedges at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category Receive Rate Weighted Average Pay Rate Maturity June 30, 2019 Interest rate swap $ 25,000 $ (184 ) Other liabilities 2.410 % 2.255 % 03/17/2021 Interest rate swap 20,000 (162 ) Other liabilities 2.589 3.355 01/07/2020 Interest rate swap 27,667 251 Other assets 4.912 3.674 05/10/2021 Interest rate swap 27,250 (1,452 ) Other liabilities 4.904 5.425 07/24/2028 Interest rate swap 20,000 (623 ) Other liabilities 2.410 2.390 06/15/2024 Interest rate swap 20,000 (563 ) Other liabilities 2.520 2.352 03/01/2024 Interest rate swap 6,000 (8 ) Other liabilities 2.410 1.866 06/15/2021 Interest rate swap 3,000 (2 ) Other liabilities 2.597 1.878 06/30/2021 December 31, 2018 Interest rate swap $ 25,000 $ 191 Other assets 2.788 % 2.255 % 03/17/2021 Interest rate swap 20,000 (177 ) Other liabilities 2.408 3.355 01/07/2020 Interest rate swap 10,000 29 Other assets 2.822 1.674 03/26/2019 Interest rate swap 10,000 28 Other assets 2.788 1.658 03/18/2019 Interest rate swap 29,667 763 Other assets 4.887 3.674 05/10/2021 Interest rate swap 28,750 (572 ) Other liabilities 5.004 5.425 07/24/2028 Interest rate swap 20,000 157 Other assets 2.788 2.390 06/15/2024 Interest rate swap 20,000 185 Other assets 2.738 2.352 03/01/2024 Interest rate swap 6,000 105 Other Assets 2.788 1.866 06/15/2021 Interest rate swap 3,000 51 Other assets 2.787 1.878 06/30/2021 June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category Weighted Average Receive Rate Weighted Average Pay Rate June 30, 2019 Customer interest rate swaps $ 228,934 $ 14,162 Other assets 5.16 % 4.77 % Customer interest rate swaps 228,934 (14,162 ) Other liabilities 4.77 5.16 December 31, 2018 Customer interest rate swaps $ 211,246 $ 4,449 Other assets 5.10 % 4.96 % Customer interest rate swaps 211,246 (4,449 ) Other liabilities 4.96 5.10
Gains (Losses) on Derivative Instruments	The table below identifies the gains and losses recognized on Heartland's derivative instruments designated as cash flow hedges for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Effective Portion Ineffective Portion Recognized in OCI Reclassified from AOCI into Income Recognized in Income on Derivatives Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss) Three Months Ended June 30, 2019 Interest rate swaps $ (2,163 ) Interest expense $ (100 ) Other income $ — Six Months Ended June 30, 2019 Interest rate swaps $ (3,503 ) Interest expense $ (265 ) Other income $ — Three Months Ended June 30, 2018 Interest rate swaps $ 927 Interest expense $ (30 ) Other income $ — Six Months Ended June 30, 2018 Interest rate swaps $ 2,823 Interest expense $ (227 ) Other income $ — The table below identifies the gains and losses recognized on Heartland's fair value hedges for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Amount of Gain (Loss) Income Statement Category Three Months Ended June 30, 2019 Fair value hedges $ (660 ) Interest income Six Months Ended June 30, 2019 Fair value hedges $ (1,290 ) Interest income Three Months Ended June 30, 2018 Fair value hedges $ 350 Interest income Six Months Ended June 30, 2018 Fair value hedges $ 1,244 Interest income
Balance Sheet Category and Fair Values of Embedded Derivatives	The table below identifies the notional amount, fair value and balance sheet category of Heartland's embedded derivatives at June 30, 2019 , and December 31, 2018 , in thousands: Notional Amount Fair Value Balance Sheet Category June 30, 2019 Embedded derivatives $ — $ — Other assets Embedded derivatives 11,874 (672 ) Other liabilities December 31, 2018 Embedded derivatives $ 11,266 $ 453 Other assets Embedded derivatives 2,231 (54 ) Other liabilities The table below identifies the gains and losses recognized on Heartland's embedded derivatives for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Amount of Gain (Loss) Income Statement Category Three Months Ended June 30, 2019 Embedded derivatives $ 182 Other noninterest income Six Months Ended June 30, 2019 Embedded derivatives $ 1,071 Other noninterest income Three Months Ended June 30, 2018 Embedded derivatives $ 138 Other noninterest income Six Months Ended June 30, 2018 Embedded derivatives $ 415 Other noninterest income
Schedule of Other Derivatives Not Designated as Hedging Instruments, Balance Sheet and Income Category	The table below identifies the balance sheet category and fair values of Heartland's other free standing derivative instruments not designated as hedging instruments at June 30, 2019 , and December 31, 2018 , in thousands: Balance Sheet Category Notional Amount Fair Value June 30, 2019 Interest rate lock commitments (mortgage) Other assets $ 32,016 $ 1,072 Forward commitments Other assets 5,000 2 Forward commitments Other liabilities 65,000 (430 ) Undesignated interest rate swaps Other liabilities 11,874 (672 ) Undesignated interest rate swaps Other assets — — December 31, 2018 Interest rate lock commitments (mortgage) Other assets $ 22,451 $ 725 Forward commitments Other assets — — Forward commitments Other liabilities 51,500 (399 ) Undesignated interest rate swaps Other liabilities 11,266 (453 ) Undesignated interest rate swaps Other assets 2,231 54 The table below identifies the income statement category of the gains and losses recognized in income on Heartland's other free standing derivative instruments not designated as hedging instruments for the three- and six- month periods ended June 30, 2019 , and June 30, 2018 , in thousands: Income Statement Category Gain (Loss) Recognized Three Months Ended June 30, 2019 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 552 Forward commitments Net gains on sale of loans held for sale (145 ) Undesignated interest rate swaps Other noninterest income 182 Six Months Ended June 30, 2019 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 816 Forward commitments Net gains on sale of loans held for sale (28 ) Undesignated interest rate swaps Other noninterest income 1,071 Three Months Ended June 30, 2018 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 2,604 Forward commitments Net gains on sale of loans held for sale (407 ) Undesignated interest rate swaps Other noninterest income 138 Six Months Ended June 30, 2018 Interest rate lock commitments (mortgage) Net gains on sale of loans held for sale $ 2,621 Forward commitments Net gains on sale of loans held for sale (292 ) Undesignated interest rate swaps Other noninterest income 415

FAIR VALUE (Tables)

FAIR VALUE (Tables)	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The table below presents Heartland's assets and liabilities that are measured at fair value on a recurring basis as of June 30, 2019 , and December 31, 2018 , in thousands, aggregated by the level in the fair value hierarchy within which those measurements fall: Total Fair Value Level 1 Level 2 Level 3 June 30, 2019 Assets Securities available for sale U.S. government corporations and agencies $ 18,621 $ 12,480 $ 6,141 $ — Mortgage and asset-backed securities 2,193,326 — 2,193,326 — Obligations of states and political subdivisions 331,783 — 331,783 — Equity securities with a readily determinable fair value 18,157 — 18,157 — Derivative financial instruments (1) 14,413 — 14,413 — Interest rate lock commitments 1,072 — — 1,072 Forward commitments 2 — 2 — Total assets at fair value $ 2,577,374 $ 12,480 $ 2,563,822 $ 1,072 Liabilities Derivative financial instruments (2) $ 19,383 $ — $ 19,383 $ — Forward commitments 430 — 430 — Total liabilities at fair value $ 19,813 $ — $ 19,813 $ — December 31, 2018 Assets Securities available for sale U.S. government corporations and agencies $ 31,951 $ 25,414 $ 6,537 $ — Mortgage and asset-backed securities 2,026,698 — 2,026,698 — Obligations of states and political subdivisions 374,974 — 374,974 — Equity securities 17,086 — 17,086 — Derivative financial instruments (1) 6,539 — 6,539 — Interest rate lock commitments 725 — — 725 Total assets at fair value $ 2,457,973 $ 25,414 $ 2,431,834 $ 725 Liabilities Derivative financial instruments (2) $ 6,044 $ — $ 6,044 $ — Forward commitments 399 — 399 — Total liabilities at fair value $ 6,443 $ — $ 6,443 $ — (1) Includes embedded derivatives, back-to-back loan swaps, fair value hedges, free standing derivative instruments and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments.
Fair Value Measurements, Nonrecurring	The tables below present Heartland's assets that are measured at fair value on a nonrecurring basis, in thousands: Fair Value Measurements at Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Year-to- Date (Gains) Losses Collateral dependent impaired loans: Commercial $ 13,337 $ — $ — $ 13,337 $ 3,070 Commercial real estate 808 — — 808 72 Agricultural and agricultural real estate 9,032 — — 9,032 379 Residential real estate 1,076 — — 1,076 — Consumer 627 — — 627 2 Total collateral dependent impaired loans $ 24,880 $ — $ — $ 24,880 $ 3,523 Loans held for sale $ 34,575 $ — $ 34,575 $ — $ (1,386 ) Other real estate owned $ 6,646 $ — $ — $ 6,646 $ 936 Premises, furniture and equipment held for sale $ 3,701 $ — $ — $ 3,701 $ 954 Mortgage servicing rights $ 5,801 $ — $ — $ 5,801 $ 953 Fair Value Measurements at December 31, 2018 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Year-to- Collateral dependent impaired loans: Commercial $ 12,932 $ — $ — $ 12,932 $ 660 Commercial real estate 405 — — 405 72 Agricultural and agricultural real estate 11,070 — — 11,070 575 Residential real estate 478 — — 478 — Consumer 624 — — 624 — Total collateral dependent impaired loans $ 25,509 $ — $ — $ 25,509 $ 1,307 Loans held for sale $ 119,801 $ — $ 52,577 $ 67,224 $ (1,870 ) Other real estate owned $ 6,153 $ — $ — $ 6,153 $ 2,647 Premises, furniture and equipment held for sale $ 7,258 $ — $ — $ 7,258 $ 59 Mortgage servicing rights $ 7,143 $ — $ — $ 7,143 $ 58
Fair Value Inputs, Assets, Quantitative Information	The following tables present additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which Heartland has utilized Level 3 inputs to determine fair value, in thousands: Fair Value at 6/30/2019 Valuation Unobservable Range Interest rate lock commitments $ 1,072 Discounted cash flows Closing ratio 0-99% (90%) (1) Other real estate owned 6,646 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Mortgage servicing rights 5,801 Discounted cash flows Third party valuation (4) Premises, furniture and equipment held for sale 3,701 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Collateral dependent impaired loans: Commercial 13,337 Modified appraised value Third party appraisal (2) Appraisal discount 0-20% (3) Commercial real estate 808 Modified appraised value Third party appraisal (2) Appraisal discount 0-20% (3) Agricultural and agricultural real estate 9,032 Modified appraised value Third party appraisal (2) Appraisal discount 0-15% (3) Residential real estate 1,076 Modified appraised value Third party appraisal (2) Appraisal discount 0-12% (3) Consumer 627 Modified appraised value Third party valuation (2) Valuation discount 0-12% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. The weighted average closing ratio for PrimeWest Mortgage Corporation is 90%. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups. Fair Value at 12/31/2018 Valuation Technique Unobservable Input Range (Weighted Average) Loans held for sale $ 67,224 Discounted cash flows Sales contract (1) Interest rate lock commitments 725 Discounted cash flows Closing ratio 0-99% (91%) (2) Other real estate owned 6,153 Modified appraised value Third party appraisal (3) Appraisal discount 0-10% (4) Servicing rights 7,143 Discounted cash flows Third party valuation (5) Premises, furniture and equipment held for sale 7,258 Modified appraised value Third party appraisal (3) Appraisal discount 0-10% (4) Other real estate owned 6,153 Modified appraised value Third party appraisal (3) Appraisal discount 0-10% (4) Collateral dependent impaired loans: Commercial 12,932 Modified appraised value Third party appraisal (3) Appraisal discount 0-8% (4) Commercial real estate 405 Modified appraised value Third party appraisal (3) Appraisal discount 0-19% (4) Agricultural and agricultural real estate 11,070 Modified appraised value Third party appraisal (3) Appraisal discount 0-24% (4) Residential real estate 478 Modified appraised value Third party appraisal (3) Appraisal discount 0-24% (4) Consumer 624 Modified appraised value Third party valuation (3) Valuation discount 0-14% (4) (1) The significant unobservable input related to the loans held for sale was the third party sales contract Heartland entered into prior to December 31, 2018. The sale of these consumer loans closed on January 11, 2019. (2) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (3) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (4) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (5) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The changes in fair value of the interest rate lock commitments, which are Level 3 financial instruments measured on a recurring basis, are summarized in the following table, in thousands: For the Six Months Ended For the Year Ended December 31, 2018 Balance at January 1, $ 725 $ 1,738 Acquired interest rate lock commitments — 1,383 Total gains (losses) included in earnings 816 (3,269 ) Issuances 4,661 2,962 Settlements (5,130 ) (2,089 ) Balance at period end $ 1,072 $ 725
Fair Value, by Balance Sheet Grouping	Heartland does not believe that the estimated information presented herein is representative of the earnings power or value of Heartland. The following analysis, which is inherently limited in depicting fair value, also does not consider any value associated with either existing customer relationships or the ability of Heartland to create value through loan origination, deposit gathering or fee generating activities. Many of the estimates presented herein are based upon the use of highly subjective information and assumptions and, accordingly, the results may not be precise. Management believes that fair value estimates may not be comparable between financial institutions due to the wide range of permitted valuation techniques and numerous estimates which must be made. Furthermore, because the disclosed fair value amounts were estimated as of the balance sheet date, the amounts actually realized or paid upon maturity or settlement of the various financial instruments could be significantly different. Fair Value Measurements at Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial assets: Cash and cash equivalents $ 642,139 $ 642,139 $ 642,139 $ — $ — Time deposits in other financial institutions 4,430 4,430 4,430 — — Securities: Carried at fair value 2,561,887 2,561,887 12,480 2,549,407 — Held to maturity 88,166 96,619 — 96,619 — Other investments 31,366 31,366 — 31,366 — Loans held for sale 34,575 34,575 — 34,575 — Loans, net: Commercial 2,213,691 2,185,030 — 2,171,693 13,337 Commercial real estate 3,963,406 3,948,274 — 3,947,466 808 Agricultural and agricultural real estate 544,109 535,926 — 526,894 9,032 Residential real estate 611,025 597,534 — 596,458 1,076 Consumer 456,970 455,559 — 454,932 627 Total Loans, net 7,789,201 7,722,323 — 7,697,443 24,880 Cash surrender value on life insurance 170,421 170,421 — 170,421 — Derivative financial instruments (1) 14,413 14,413 — 14,413 — Interest rate lock commitments 1,072 1,072 — — 1,072 Forward commitments 2 2 — 2 — Financial liabilities: Deposits Demand deposits 3,426,758 3,426,758 — 3,426,758 — Savings deposits 5,533,503 5,533,503 — 5,533,503 — Time deposits 1,148,296 1,148,296 — 1,148,296 — Deposits held for sale — — — — — Short term borrowings 107,260 107,260 — 107,260 — Other borrowings 282,863 283,695 — 283,695 — Derivative financial instruments (2) 19,383 19,383 — 19,383 — Forward commitments 430 430 — 430 — (1) Includes embedded derivatives, back-to-back loan swaps, fair value hedges, free standing derivative instruments and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments. Fair Value Measurements at December 31, 2018 Carrying Amount Estimated Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial assets: Cash and cash equivalents $ 273,630 $ 273,630 $ 273,630 $ — $ — Time deposits in other financial institutions 4,672 4,672 4,672 — — Securities: Carried at fair value 2,450,709 2,450,709 25,414 2,425,295 — Held to maturity 236,283 245,341 — 245,341 — Other investments 28,396 28,396 — 28,396 — Loans held for sale 119,801 119,801 — 52,577 67,224 Loans, net: Commercial 1,994,785 1,955,607 — 1,942,675 12,932 Commercial real estate 3,684,213 3,667,138 — 3,666,733 405 Agricultural and agricultural real estate 561,265 553,112 — 542,042 11,070 Residential real estate 670,473 654,596 — 654,118 478 Consumer 434,998 432,016 — 431,392 624 Total Loans, net 7,345,734 7,262,469 — 7,236,960 25,509 Cash surrender value on life insurance 162,892 162,892 — 162,892 — Derivative financial instruments (1) 6,539 6,539 — 6,539 — Interest rate lock commitments 725 725 — — 725 Financial liabilities: Deposits Demand deposits 3,264,737 3,264,737 — 3,264,737 — Savings deposits 5,107,962 5,107,962 — 5,107,962 — Time deposits 1,023,730 1,023,730 — 1,023,730 — Deposits held for sale 106,409 100,241 — — 100,241 Short term borrowings 227,010 227,010 — 227,010 — Other borrowings 274,905 276,966 — 276,966 — Derivative financial instruments (2) 6,044 6,044 — 6,044 — Forward commitments 399 399 — 399 — (1) Includes embedded derivatives, back-to-back loan swaps, fair value hedges, free standing derivative instruments and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments.

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Schedule of noninterest income in-scope and out-of-scope of Topic 606	The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three- and six-months ended June 30, 2019 , and 2018 , in thousands: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 3,186 $ 2,794 $ 6,163 $ 5,412 Overdraft fees 2,876 2,518 5,619 4,726 Customer service and other service fees 84 88 166 166 Credit card fee income 4,270 3,114 7,619 5,381 Debit card income 4,213 3,558 7,856 6,466 Total service charges and fees $ 14,629 $ 12,072 $ 27,423 $ 22,151 Trust fees 4,825 4,615 9,299 9,295 Brokerage and insurance commissions 1,028 877 1,762 1,784 Total noninterest income in-scope of Topic 606 $ 20,482 $ 17,564 $ 38,484 $ 33,230 Out-of-scope of Topic 606 Loan servicing income $ 1,338 $ 1,807 $ 3,067 $ 3,561 Securities gains/(losses), net 3,580 (259 ) 5,155 1,182 Unrealized gain on equity securities, net 112 71 370 43 Net gains on sale of loans held for sale 4,343 6,800 7,519 10,851 Valuation adjustment on servicing rights (364 ) (216 ) (953 ) (218 ) Income on bank owned life insurance 888 700 1,787 1,314 Other noninterest income 1,682 1,167 3,349 2,387 Total noninterest income out-of-scope of Topic 606 11,579 10,070 20,294 19,120 Total noninterest income $ 32,061 $ 27,634 $ 58,778 $ 52,350

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Summary of Status of RSUs	A summary of the RSUs outstanding as of June 30, 2019 , and 2018 , and changes during the six months ended June 30, 2019 and 2018 , follows: 2019 2018 Shares Weighted-Average Grant Date Shares Weighted-Average Grant Date Outstanding at January 1, 266,995 $ 43.89 301,578 $ 34.74 Granted 157,583 45.00 113,738 55.16 Vested (139,623 ) 38.82 (124,764 ) 32.64 Forfeited (18,015 ) 49.31 (25,011 ) 45.50 Outstanding at June 30, 266,940 $ 46.97 265,541 $ 43.49

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Schedule of ROU Assets and Lease Liabilities	The table below presents Heartland's ROU assets and lease liabilities as of June 30, 2019 , (in thousands): Assets Classification June 30, 2019 Operating lease assets Other assets $ 21,076 Total lease right-of-use assets $ 21,076 Liabilities Operating lease liabilities Accrued expenses and other liabilities $ 22,673 Total lease liabilities $ 22,673
Schedule of Lease Costs and Supplemental Information	The table below presents the lease costs and supplemental information as of June 30, 2019 , in thousands: Income Statement Category Three Months Ended Six Months Ended Lease Cost Operating lease cost Occupancy expense $ 1,462 $ 2,867 Variable lease cost Occupancy expense 32 67 Total lease cost $ 1,494 $ 2,934 Supplemental Information Noncash reduction of ROU assets arising from lease modifications Occupancy expense $ 2,464 $ 2,464 Noncash reduction lease liabilities arising from lease modifications Occupancy expense 2,487 2,487 Supplemental balance sheet information As of June 30, 2019 Weighted-average remaining operating lease term (in years) 5.92 Weighted-average discount rate for operating leases 3.00 %
Schedule of Minimum Payments for Operating Leases	A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total of operating lease liabilities as of June 30, 2019 is as follows: Six months ending December 31, 2019 $ 2,976 Year ending December 31, 2020 5,793 2021 5,312 2022 3,343 2023 1,883 Thereafter 5,502 Total lease payments $ 24,809 Less interest (2,136 ) Present value of lease liabilities $ 22,673
Schedule of Future Minimum Rental Payments for Operating Leases	As defined by Topic 840, Heartland's minimum future rental commitments at December 31, 2018, for all non-cancelable leases were as follows, in thousands: 2019 $ 5,776 2020 5,493 2021 5,102 2022 3,241 2023 2,297 Thereafter 12,419 $ 34,328

BASIS OF PRESENTATION (Earnings

BASIS OF PRESENTATION (Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share
Net income	$ 45,169	$ 27,879	$ 76,666	$ 51,147
Preferred dividends	0	(13)	0	(26)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 45,169	$ 27,866	$ 76,666	$ 51,121
Weighted average common shares outstanding for basic earnings per share (in shares)	35,744	32,621	35,157	31,537
Assumed incremental common shares issued upon vesting of outstanding restricted stock units (in shares)	135	210	138	209
Weighted average common shares for diluted earnings per share (in shares)	35,879	32,831	35,295	31,746
Earnings per common share — basic (in dollars per share)	$ 1.26	$ 0.85	$ 2.18	$ 1.62
Earnings per common share — diluted (in dollars per share)	$ 1.26	$ 0.85	$ 2.17	$ 1.61
Number of antidilutive common stock equivalents excluded from diluted earnings per share computation (in shares)	7	0	7	0

BASIS OF PRESENTATION (Narrativ

BASIS OF PRESENTATION (Narrative) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease assets	$ 21,076
Operating lease liabilities	22,673
Retained earnings	642,808		$ 579,252
Securities available for sale	2,561,887		2,450,709
Held to maturity securities	$ 88,166		$ 236,283
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease assets		$ 25,900
Operating lease liabilities		27,600
Retained earnings		1,700
ASU 2017-12
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Securities available for sale		148,000
Held to maturity securities		$ (148,000)

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	May 10, 2019	May 18, 2018	Feb. 23, 2018	Jun. 30, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Assets acquired				$ 12,160,290	$ 11,408,006
Gross loans held to maturity				7,853,051	7,407,697
Deposits acquired				$ 10,108,557	$ 9,396,429
Blue Valley Ban Corp.
Business Acquisition [Line Items]
Share price (USD per share)	$ 44.78
Consideration paid	$ 92,300
Outstanding debt repaid	$ 6,900
Purchase price paid by delivery of shares of common stock (in shares)	2,060,258
First Bank Lubbock Bancshares, Inc.
Business Acquisition [Line Items]
Consideration paid		$ 189,900
Outstanding debt repaid		3,900
Assets acquired		1,120,000
Purchase price in cash		$ 5,500
Purchase price paid by delivery of shares of common stock (in shares)		3,350,664
Signature Bancshares, Inc.
Business Acquisition [Line Items]
Consideration paid			$ 61,400
Purchase price in cash			$ 7,800
Purchase price paid by delivery of shares of common stock (in shares)			1,000,843
Blue Valley Ban Corp.
Business Acquisition [Line Items]
Assets acquired	$ 766,200
Gross loans held to maturity	542,000
Deposits acquired	617,100
First Bank Lubbock Bancshares, Inc.
Business Acquisition [Line Items]
Gross loans held to maturity		$ 681,100
Deposits acquired		893,800
Signature Bancshares, Inc.
Business Acquisition [Line Items]
Outstanding debt repaid			$ 5,900
Assets acquired			427,100
Gross loans held to maturity			324,500
Deposits acquired			$ 357,300
Stock Appreciation Rights (SARs) | First Bank Lubbock Bancshares, Inc.
Business Acquisition [Line Items]
Payment to holders of FBLB's stock appreciation rights		13,300
Trust Preferred Securities Subject to Mandatory Redemption | Blue Valley Ban Corp.
Business Acquisition [Line Items]
Trust preferred securities assumed	$ 16,100
Trust Preferred Securities Subject to Mandatory Redemption | First Bank Lubbock Bancshares, Inc.
Business Acquisition [Line Items]
Trust preferred securities assumed		$ 8,200

SECURITIES (Securities availabl

SECURITIES (Securities available for sale) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 2,552,214	$ 2,492,620
Gross Unrealized Gains	25,617	4,662
Gross Unrealized Losses	(15,944)	(46,573)
Securities available for sale	2,561,887	2,450,709
Equity securities with a readily determinable fair value	18,157	17,086
Total debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	2,534,057	2,475,534
Gross Unrealized Gains	25,617	4,662
Gross Unrealized Losses	(15,944)	(46,573)
Securities available for sale	2,543,730	2,433,623
U.S. government corporations and agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	18,660	32,075
Gross Unrealized Gains	48	3
Gross Unrealized Losses	(87)	(127)
Securities available for sale	18,621	31,951
Mortgage and asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	2,191,327	2,061,358
Gross Unrealized Gains	17,472	3,740
Gross Unrealized Losses	(15,473)	(38,400)
Securities available for sale	2,193,326	2,026,698
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	324,070	382,101
Gross Unrealized Gains	8,097	919
Gross Unrealized Losses	(384)	(8,046)
Securities available for sale	$ 331,783	$ 374,974

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jan. 01, 2019	Dec. 31, 2018
Investment [Line Items]
Held to maturity securities	$ (88,166,000)			$ (236,283,000)
Securities available for sale	2,561,887,000			2,450,709,000
Fair value of securities pledged	569,700,000			524,800,000
Gross realized gains or losses on sale of securities	0	$ 0
Equity securities without readily determinable fair value	18,200,000			17,100,000
Amortized cost of FHLBs	$ 14,900,000			$ 16,600,000
ASU 2017-12
Investment [Line Items]
Held to maturity securities			$ 148,000,000
Securities available for sale			$ 148,000,000

SECURITIES (Held to maturity se

SECURITIES (Held to maturity securities) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 88,166	$ 236,283
Gross Unrealized Gains	8,453	9,554
Gross Unrealized Losses	0	(496)
Estimated Fair Value	96,619	245,341
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	88,166	236,283
Gross Unrealized Gains	8,453	9,554
Gross Unrealized Losses	0	(496)
Estimated Fair Value	$ 96,619	$ 245,341

SECURITIES (Securities availa_2

SECURITIES (Securities available for sale debt maturities) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Amortized Cost
Due in 1 year or less	$ 24,891
Due in 1 to 5 years	45,463
Due in 5 to 10 years	72,708
Due after 10 years	199,668
Total debt securities	342,730
Mortgage and asset-backed securities	2,191,327
Equity securities with a readily determinable fair value	18,157	$ 17,086
Amortized Cost	2,552,214	2,492,620
Estimated Fair Value
Due in 1 year or less	24,889
Due in 1 to 5 years	45,685
Due in 5 to 10 years	74,659
Due after 10 years	205,171
Total debt securities	350,404
Mortgage and asset-backed securities	2,193,326
Equity securities with a readily determinable fair value	18,157
Estimated Fair Value	$ 2,561,887	$ 2,450,709

SECURITIES (Securities held to

SECURITIES (Securities held to maturity debt maturities) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Amortized Cost
Due in 1 year or less	$ 1,531
Due in 1 to 5 years	11,634
Due in 5 to 10 years	58,200
Due after 10 years	16,801
Amortized Cost	88,166	$ 236,283
Estimated Fair Value
Due in 1 year or less	1,567
Due in 1 to 5 years	11,863
Due in 5 to 10 years	61,679
Due after 10 years	21,510
Estimated Fair Value	$ 96,619	$ 245,341

SECURITIES (Gross realized gain

SECURITIES (Gross realized gain (loss)) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 760,743	$ 243,489	$ 1,194,897	$ 635,735
Gross security gains	5,522	457	7,930	3,470
Gross security losses	$ 1,942	$ 716	$ 2,775	$ 2,288

SECURITIES (Debt securities ava

SECURITIES (Debt securities available for sale) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 560,401	$ 793,718
Fair Value, 12 months or longer	496,907	1,067,809
Fair Value, Total	1,057,308	1,861,527
Unrealized Losses, Less than 12 months	(5,363)	(9,533)
Unrealized Losses, 12 months or longer	(10,581)	(37,040)
Unrealized Losses, Total	(15,944)	(46,573)
U.S. government corporations and agencies
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	4,631	24,902
Fair Value, 12 months or longer	0	4,577
Fair Value, Total	4,631	29,479
Unrealized Losses, Less than 12 months	(87)	(83)
Unrealized Losses, 12 months or longer	0	(44)
Unrealized Losses, Total	(87)	(127)
Mortgage and asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	544,795	733,826
Fair Value, 12 months or longer	448,159	805,089
Fair Value, Total	992,954	1,538,915
Unrealized Losses, Less than 12 months	(5,265)	(9,060)
Unrealized Losses, 12 months or longer	(10,208)	(29,340)
Unrealized Losses, Total	(15,473)	(38,400)
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	10,975	34,990
Fair Value, 12 months or longer	48,748	258,143
Fair Value, Total	59,723	293,133
Unrealized Losses, Less than 12 months	(11)	(390)
Unrealized Losses, 12 months or longer	(373)	(7,656)
Unrealized Losses, Total	$ (384)	$ (8,046)

SECURITIES (Securities held t_2

SECURITIES (Securities held to maturity) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Fair Value
Less than 12 months	$ 0	$ 10,802
12 months or longer	0	19,508
Total	0	30,310
Unrealized Losses
Less than 12 months	0	(17)
12 months or longer	0	(479)
Total	0	(496)
Obligations of states and political subdivisions
Fair Value
Less than 12 months	0	10,802
12 months or longer	0	19,508
Total	0	30,310
Unrealized Losses
Less than 12 months	0	(17)
12 months or longer	0	(479)
Total	$ 0	$ (496)

LOANS (Loans receivable) (Detai

LOANS (Loans receivable) (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)loan	Jun. 30, 2018USD ($)loan	Jun. 30, 2019USD ($)loan	Jun. 30, 2018USD ($)loan	Dec. 31, 2018USD ($)
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 7,855,285		$ 7,855,285		$ 7,410,881
Unearned discount	(942)		(942)		(1,624)
Deferred loan fees	(1,292)		(1,292)		(1,560)
Total net loans receivable held to maturity	7,853,051		7,853,051		7,407,697
Allowance for loan losses	(63,850)		(63,850)		(61,963)
Loans receivable, net	$ 7,789,201		$ 7,789,201		7,345,734
Number of Loans | loan	3	6	4	11
Pre- Modification Recorded Investment	$ 240	$ 1,292	$ 276	$ 2,169
Post- Modification Recorded Investment	$ 246	$ 1,125	$ 288	$ 1,877
Number of Loans | loan	1	3	3	6
Recorded Investment	$ 61	$ 667	$ 253	$ 1,184
Commercial
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 6,230,372		$ 6,230,372		5,731,712
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Commercial | Commercial
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 2,238,453		$ 2,238,453		2,020,231
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Commercial | Commercial real estate
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 3,991,919		$ 3,991,919		3,711,481
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Agricultural and agricultural real estate
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 549,404		$ 549,404		565,408
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Residential real estate
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 613,707		$ 613,707		673,603
Number of Loans | loan	3	6	4	11
Pre- Modification Recorded Investment	$ 240	$ 1,292	$ 276	$ 2,169
Post- Modification Recorded Investment	$ 246	$ 1,125	$ 288	$ 1,877
Number of Loans | loan	1	3	3	6
Recorded Investment	$ 61	$ 667	$ 253	$ 1,184
Consumer
Loans and Leases [Line Items]
Gross loans receivable held to maturity	$ 461,802		$ 461,802		$ 440,158
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0

LOANS (Allowance for credit los

LOANS (Allowance for credit losses on financing receivables) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Financing Receivable, Allowance for Credit Loss [Line Items]
Ending Balance Under ASC 310-10-35	$ 8,362		$ 7,554
Ending Balance Under ASC 450-20	55,488		54,409
Total	63,850	$ 62,639	61,963	$ 61,324	$ 58,656	$ 55,686
Ending Balance Evaluated for Impairment Under ASC 310-10-35	94,718		81,796
Ending Balance Evaluated for Impairment Under ASC 450-20	7,760,567		7,329,085
Total	7,855,285		7,410,881
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	6,230,372		5,731,712
Commercial | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Ending Balance Under ASC 310-10-35	5,685		5,733
Ending Balance Under ASC 450-20	18,397		18,772
Total	24,082	23,821	24,505	20,709	19,395	18,098
Ending Balance Evaluated for Impairment Under ASC 310-10-35	26,881		24,202
Ending Balance Evaluated for Impairment Under ASC 450-20	2,211,572		1,996,029
Total	2,238,453		2,020,231
Commercial | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Ending Balance Under ASC 310-10-35	377		218
Ending Balance Under ASC 450-20	26,923		25,320
Total	27,300	26,787	25,538	23,727	23,469	21,950
Ending Balance Evaluated for Impairment Under ASC 310-10-35	22,141		14,388
Ending Balance Evaluated for Impairment Under ASC 450-20	3,969,778		3,697,093
Total	3,991,919		3,711,481
Agricultural and agricultural real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Ending Balance Under ASC 310-10-35	1,557		686
Ending Balance Under ASC 450-20	4,492		4,267
Total	6,049	5,598	4,953	5,709	4,716	4,258
Ending Balance Evaluated for Impairment Under ASC 310-10-35	21,729		15,951
Ending Balance Evaluated for Impairment Under ASC 450-20	527,675		549,457
Total	549,404		565,408
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Ending Balance Under ASC 310-10-35	197		168
Ending Balance Under ASC 450-20	1,375		1,617
Total	1,572	1,605	1,785	1,857	2,141	2,224
Ending Balance Evaluated for Impairment Under ASC 310-10-35	18,556		20,251
Ending Balance Evaluated for Impairment Under ASC 450-20	595,151		653,352
Total	613,707		673,603
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Ending Balance Under ASC 310-10-35	546		749
Ending Balance Under ASC 450-20	4,301		4,433
Total	4,847	$ 4,828	5,182	$ 9,322	$ 8,935	$ 9,156
Ending Balance Evaluated for Impairment Under ASC 310-10-35	5,411		7,004
Ending Balance Evaluated for Impairment Under ASC 450-20	456,391		433,154
Total	$ 461,802		$ 440,158

LOANS (Financing receivables, n

LOANS (Financing receivables, non accrual status) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Nonaccrual loans	$ 74,963	$ 67,833
Nonaccrual troubled debt restructured loans	4,656	4,110
Total nonaccrual loans	79,619	71,943
Accruing loans past due 90 days or more	285	726
Performing troubled debt restructured loans	$ 3,539	$ 4,026

LOANS (Troubled debt restructur

LOANS (Troubled debt restructuring) (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)loan	Jun. 30, 2018USD ($)loan	Jun. 30, 2019USD ($)loan	Jun. 30, 2018USD ($)loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	3	6	4	11
Pre- Modification Recorded Investment	$ 240	$ 1,292	$ 276	$ 2,169
Post- Modification Recorded Investment	$ 246	$ 1,125	$ 288	$ 1,877
With Payment Defaults During the
Number of Loans | loan	1	3	3	6
Recorded Investment	$ 61	$ 667	$ 253	$ 1,184
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
With Payment Defaults During the
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Commercial | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
With Payment Defaults During the
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Commercial | Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
With Payment Defaults During the
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Agricultural and agricultural real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
With Payment Defaults During the
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	3	6	4	11
Pre- Modification Recorded Investment	$ 240	$ 1,292	$ 276	$ 2,169
Post- Modification Recorded Investment	$ 246	$ 1,125	$ 288	$ 1,877
With Payment Defaults During the
Number of Loans | loan	1	3	3	6
Recorded Investment	$ 61	$ 667	$ 253	$ 1,184
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
With Payment Defaults During the
Number of Loans | loan	0	0	0	0
Recorded Investment	$ 0	$ 0	$ 0	$ 0

LOANS (Troubled debt narrative)

LOANS (Troubled debt narrative) (Details)	Jun. 30, 2019loan
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loan relationships	0

LOANS (Loans by credit quality

LOANS (Loans by credit quality indicator) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	$ 7,855,285	$ 7,410,881
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	7,325,503	6,947,494
Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	529,782	463,387
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	6,230,372	5,731,712
Commercial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	5,851,215	5,404,923
Commercial | Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	379,157	326,789
Commercial | Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	2,238,453	2,020,231
Commercial | Commercial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	2,095,930	1,880,579
Commercial | Commercial | Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	142,523	139,652
Commercial | Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	3,991,919	3,711,481
Commercial | Commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	3,755,285	3,524,344
Commercial | Commercial real estate | Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	236,634	187,137
Agricultural and agricultural real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	549,404	565,408
Agricultural and agricultural real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	441,598	471,642
Agricultural and agricultural real estate | Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	107,806	93,766
Residential real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	613,707	673,603
Residential real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	586,121	645,478
Residential real estate | Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	27,586	28,125
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	461,802	440,158
Consumer | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	446,569	425,451
Consumer | Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans receivable held to maturity	$ 15,233	$ 14,707

LOANS (Loans by credit qualit_2

LOANS (Loans by credit quality indicator narrative) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans delinquent 30 to 89 days, percentage	0.31%	0.21%
Loans secured by residential real estate property in process of foreclosure	$ 3.1
Threshold period past due, nonperforming status of loans and leases	90 days
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Percent of loans	57.00%	52.00%
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Percent of loans	43.00%	48.00%
Nonpass
Financing Receivable, Credit Quality Indicator [Line Items]
Percent of nonaccrual loans	15.00%	16.00%

LOANS (Past due financing recei

LOANS (Past due financing receivables) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 24,408	$ 16,650
Current	7,751,258	7,322,288
Nonaccrual	79,619	71,943
Total	7,855,285	7,410,881
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	20,219	15,363
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,904	561
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	285	726
Commercial
Financing Receivable, Past Due [Line Items]
Total Past Due	13,248	8,324
Current	6,175,339	5,685,784
Nonaccrual	41,785	37,604
Total	6,230,372	5,731,712
Commercial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	10,961	7,393
Commercial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,287	205
Commercial | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	726
Commercial | Commercial
Financing Receivable, Past Due [Line Items]
Total Past Due	7,311	2,779
Current	2,205,913	1,991,525
Nonaccrual	25,229	25,927
Total	2,238,453	2,020,231
Commercial | Commercial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	6,030	2,574
Commercial | Commercial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,281	205
Commercial | Commercial | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Commercial | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	5,937	5,545
Current	3,969,426	3,694,259
Nonaccrual	16,556	11,677
Total	3,991,919	3,711,481
Commercial | Commercial real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	4,931	4,819
Commercial | Commercial real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,006	0
Commercial | Commercial real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	726
Agricultural and agricultural real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	3,335	99
Current	524,655	549,376
Nonaccrual	21,414	15,933
Total	549,404	565,408
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,664	99
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	386	0
Agricultural and agricultural real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	285	0
Residential real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	3,397	5,196
Current	598,120	655,329
Nonaccrual	12,190	13,078
Total	613,707	673,603
Residential real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,744	5,147
Residential real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	653	49
Residential real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	4,428	3,031
Current	453,144	431,799
Nonaccrual	4,230	5,328
Total	461,802	440,158
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,850	2,724
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	578	307
Consumer | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 0	$ 0

LOANS (Impaired loans) (Details

LOANS (Impaired loans) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Threshold period past due, nonperforming status of loans and leases		90 days
Unpaid Principal Balance
Impaired loans with a related allowance	$ 19,057	$ 19,057	$ 17,005
Total impaired loans without a related allowance	82,963	82,963	69,265
Total impaired loans held to maturity	102,020	102,020	86,270
Loan Balance
Total impaired loans with a related allowance	19,045	19,045	16,995
Total impaired loans without a related allowance	75,673	75,673	64,801
Total impaired loans held to maturity	94,718	94,718	81,796
Related Allowance Recorded	8,362	8,362	7,554
Avg. Loan Balance
Total impaired loans with a related allowance	18,691	18,230	15,399
Total impaired loans without a related allowance	70,463	66,770	66,900
Total impaired loans held to maturity	89,154	85,000	82,299
Interest Income Recognized
Total impaired loans with a related allowance	15	34	101
Total impaired loans without a related allowance	340	795	958
Total impaired loans held to maturity	355	829	1,059
Commercial
Unpaid Principal Balance
Impaired loans with a related allowance	12,693	12,693	13,267
Total impaired loans without a related allowance	41,222	41,222	27,194
Total impaired loans held to maturity	53,915	53,915	40,461
Loan Balance
Total impaired loans with a related allowance	12,683	12,683	13,257
Total impaired loans without a related allowance	36,339	36,339	25,333
Total impaired loans held to maturity	49,022	49,022	38,590
Related Allowance Recorded	6,062	6,062	5,951
Avg. Loan Balance
Total impaired loans with a related allowance	12,799	13,027	9,162
Total impaired loans without a related allowance	31,304	28,626	23,052
Total impaired loans held to maturity	44,103	41,653	32,214
Interest Income Recognized
Total impaired loans with a related allowance	14	27	58
Total impaired loans without a related allowance	184	568	548
Total impaired loans held to maturity	198	595	606
Commercial | Commercial
Unpaid Principal Balance
Impaired loans with a related allowance	11,152	11,152	12,376
Total impaired loans without a related allowance	20,542	20,542	13,616
Total impaired loans held to maturity	31,694	31,694	25,992
Loan Balance
Total impaired loans with a related allowance	11,142	11,142	12,366
Total impaired loans without a related allowance	15,739	15,739	11,836
Total impaired loans held to maturity	26,881	26,881	24,202
Related Allowance Recorded	5,685	5,685	5,733
Avg. Loan Balance
Total impaired loans with a related allowance	11,442	11,747	4,741
Total impaired loans without a related allowance	13,519	12,726	10,052
Total impaired loans held to maturity	24,961	24,473	14,793
Interest Income Recognized
Total impaired loans with a related allowance	9	16	33
Total impaired loans without a related allowance	111	441	299
Total impaired loans held to maturity	120	457	332
Commercial | Commercial real estate
Unpaid Principal Balance
Impaired loans with a related allowance	1,541	1,541	891
Total impaired loans without a related allowance	20,680	20,680	13,578
Total impaired loans held to maturity	22,221	22,221	14,469
Loan Balance
Total impaired loans with a related allowance	1,541	1,541	891
Total impaired loans without a related allowance	20,600	20,600	13,497
Total impaired loans held to maturity	22,141	22,141	14,388
Related Allowance Recorded	377	377	218
Avg. Loan Balance
Total impaired loans with a related allowance	1,357	1,280	4,421
Total impaired loans without a related allowance	17,785	15,900	13,000
Total impaired loans held to maturity	19,142	17,180	17,421
Interest Income Recognized
Total impaired loans with a related allowance	5	11	25
Total impaired loans without a related allowance	73	127	249
Total impaired loans held to maturity	78	138	274
Agricultural and agricultural real estate
Unpaid Principal Balance
Impaired loans with a related allowance	3,916	3,916	1,718
Total impaired loans without a related allowance	20,220	20,220	16,836
Total impaired loans held to maturity	24,136	24,136	18,554
Loan Balance
Total impaired loans with a related allowance	3,916	3,916	1,718
Total impaired loans without a related allowance	17,813	17,813	14,233
Total impaired loans held to maturity	21,729	21,729	15,951
Related Allowance Recorded	1,557	1,557	686
Avg. Loan Balance
Total impaired loans with a related allowance	3,314	2,772	2,165
Total impaired loans without a related allowance	17,739	16,056	14,781
Total impaired loans held to maturity	21,053	18,828	16,946
Interest Income Recognized
Total impaired loans with a related allowance	0	0	2
Total impaired loans without a related allowance	17	33	5
Total impaired loans held to maturity	17	33	7
Residential real estate
Unpaid Principal Balance
Impaired loans with a related allowance	1,273	1,273	647
Total impaired loans without a related allowance	17,283	17,283	19,604
Total impaired loans held to maturity	18,556	18,556	20,251
Loan Balance
Total impaired loans with a related allowance	1,273	1,273	647
Total impaired loans without a related allowance	17,283	17,283	19,604
Total impaired loans held to maturity	18,556	18,556	20,251
Related Allowance Recorded	197	197	168
Avg. Loan Balance
Total impaired loans with a related allowance	1,378	1,194	1,138
Total impaired loans without a related allowance	17,198	17,566	23,950
Total impaired loans held to maturity	18,576	18,760	25,088
Interest Income Recognized
Total impaired loans with a related allowance	0	0	12
Total impaired loans without a related allowance	121	151	308
Total impaired loans held to maturity	121	151	320
Consumer
Unpaid Principal Balance
Impaired loans with a related allowance	1,175	1,175	1,373
Total impaired loans without a related allowance	4,238	4,238	5,631
Total impaired loans held to maturity	5,413	5,413	7,004
Loan Balance
Total impaired loans with a related allowance	1,173	1,173	1,373
Total impaired loans without a related allowance	4,238	4,238	5,631
Total impaired loans held to maturity	5,411	5,411	7,004
Related Allowance Recorded	546	546	749
Avg. Loan Balance
Total impaired loans with a related allowance	1,200	1,237	2,934
Total impaired loans without a related allowance	4,222	4,522	5,117
Total impaired loans held to maturity	5,422	5,759	8,051
Interest Income Recognized
Total impaired loans with a related allowance	1	7	29
Total impaired loans without a related allowance	18	43	97
Total impaired loans held to maturity	$ 19	$ 50	$ 126

LOANS (Carrying amount of loans

LOANS (Carrying amount of loans acquired narrative) (Details) - USD ($) $ in Millions	May 10, 2019	May 18, 2018	Feb. 23, 2018
Blue Valley Ban Corp.
Business Acquisition [Line Items]
Estimated fair value of loans acquired	$ 558.4
Loans held to maturity	$ 542.3
First Bank Lubbock Bancshares, Inc.
Business Acquisition [Line Items]
Estimated fair value of loans acquired		$ 696.9
Loans held to maturity		$ 681.1
Signature Bancshares, Inc.
Business Acquisition [Line Items]
Estimated fair value of loans acquired			$ 335.1
Loans held to maturity			$ 324.5

LOANS (Carrying amount of loa_2

LOANS (Carrying amount of loans acquired) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	$ 1,795,877	$ 1,633,331
Commercial | Commercial
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	343,365	247,494
Commercial | Commercial real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	1,173,307	1,098,329
Agricultural and agricultural real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	10,054	27,115
Residential real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	171,327	184,620
Consumer
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	97,824	75,773
Impaired Purchased Loans
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	10,446	4,190
Impaired Purchased Loans | Commercial | Commercial
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	7,109	3,801
Impaired Purchased Loans | Commercial | Commercial real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	3,337	158
Impaired Purchased Loans | Agricultural and agricultural real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	0	0
Impaired Purchased Loans | Residential real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	0	231
Impaired Purchased Loans | Consumer
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	0	0
Non Impaired Purchased Loans
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	1,785,431	1,629,141
Non Impaired Purchased Loans | Commercial | Commercial
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	336,256	243,693
Non Impaired Purchased Loans | Commercial | Commercial real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	1,169,970	1,098,171
Non Impaired Purchased Loans | Agricultural and agricultural real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	10,054	27,115
Non Impaired Purchased Loans | Residential real estate
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	171,327	184,389
Non Impaired Purchased Loans | Consumer
Loans covered by loss share agreement (carrying amount) [Line Items]
Purchased loans	$ 97,824	$ 75,773

LOANS (Change in accretable yie

LOANS (Change in accretable yield on acquired loans) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 188	$ 0	$ 227	$ 57
Original yield discount, net, at date of acquisition	27	564	27	508
Accretion	(851)	(651)	(1,108)	(850)
Reclassification from nonaccretable difference	452	550	670	748
Balance at period end	$ (184)	$ 463	$ (184)	$ 463

LOANS (Change in accretable y_2

LOANS (Change in accretable yield on acquired loans narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan and lease losses	$ 63,850,000		$ 63,850,000		$ 61,963,000
Provision for loan losses	4,918,000	$ 4,831,000	6,553,000	$ 9,094,000
2015, 2016 and 2017 Acquisitions
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required payments of loans acquired	44,600,000		44,600,000
Estimated fair value of loans acquired	28,200,000		28,200,000
Allowance for loan and lease losses	0		0		$ 57,000
Provision for loan losses			64,000	$ 672,000
2015 Acquisitions | Non Impaired Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required payments of loans acquired	4,220,000,000		4,220,000,000
Estimated fair value of loans acquired	$ 4,120,000,000		$ 4,120,000,000

ALLOWANCE FOR LOAN LOSSES (Deta

ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 62,639	$ 58,656	$ 61,963	$ 55,686
Charge-offs	(4,780)	(3,164)	(6,730)	(5,388)
Recoveries	1,073	1,001	2,064	1,932
Provision	4,918	4,831	6,553	9,094
Ending Balance	63,850	61,324	63,850	61,324
Agricultural and Agricultural Real Estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	5,598	4,716	4,953	4,258
Charge-offs	(49)	(212)	(428)	(212)
Recoveries	5	0	335	14
Provision	495	1,205	1,189	1,649
Ending Balance	6,049	5,709	6,049	5,709
Residential Real Estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	1,605	2,141	1,785	2,224
Charge-offs	(150)	(195)	(313)	(211)
Recoveries	34	1	47	76
Provision	83	(90)	53	(232)
Ending Balance	1,572	1,857	1,572	1,857
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	4,828	8,935	5,182	9,156
Charge-offs	(773)	(1,342)	(1,498)	(2,631)
Recoveries	814	377	1,136	667
Provision	(22)	1,352	27	2,130
Ending Balance	4,847	9,322	4,847	9,322
Commercial | Commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	23,821	19,395	24,505	18,098
Charge-offs	(3,687)	(978)	(4,331)	(1,772)
Recoveries	194	300	369	404
Provision	3,754	1,992	3,539	3,979
Ending Balance	24,082	20,709	24,082	20,709
Commercial Real Estate | Commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	26,787	23,469	25,538	21,950
Charge-offs	(121)	(437)	(160)	(562)
Recoveries	26	323	177	771
Provision	608	372	1,745	1,568
Ending Balance	$ 27,300	$ 23,727	$ 27,300	$ 23,727

GOODWILL, CORE DEPOSIT PREMIU_3

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Goodwill narrative) (Details) - USD ($)	May 10, 2019	Sep. 30, 2018	May 18, 2018	Jun. 30, 2019	Dec. 31, 2018	Feb. 23, 2018
Goodwill [Line Items]
Goodwill				$ 427,097,000	$ 391,668,000
Goodwill impairment		$ 0
Blue Valley Ban Corp.
Goodwill [Line Items]
Goodwill	$ 35,400,000
Blue Valley Ban Corp. | Core Deposits
Goodwill [Line Items]
Intangibles recognized	$ 11,400,000
Intangibles, amortization period	9 years
First Bank Lubbock Bancshares, Inc.
Goodwill [Line Items]
Goodwill			$ 121,400,000
First Bank Lubbock Bancshares, Inc. | Core Deposits
Goodwill [Line Items]
Intangibles recognized			$ 13,900,000
Intangibles, amortization period			10 years
Signature Bancshares, Inc.
Goodwill [Line Items]
Goodwill						$ 33,700,000
Signature Bancshares, Inc. | Core Deposits
Goodwill [Line Items]
Intangibles recognized						$ 7,700,000

GOODWILL, CORE DEPOSIT PREMIU_4

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Carrying amount of intangible assets (incl accumulated amortization) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 110,229	$ 133,879
Accumulated Amortization	50,331	55,328
Net Carrying Amount	59,898	78,551
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	95,033	83,640
Accumulated Amortization	42,539	36,403
Net Carrying Amount	52,494	47,237
Customer relationship intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,177	1,177
Accumulated Amortization	953	935
Net Carrying Amount	224	242
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,112	42,228
Accumulated Amortization	1,311	12,865
Net Carrying Amount	5,801	29,363
Commercial servicing rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,907	6,834
Accumulated Amortization	5,528	5,125
Net Carrying Amount	$ 1,379	$ 1,709

GOODWILL, CORE DEPOSIT PREMIU_5

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Mortgage and commercial loans servicing narrative) (Details)	Apr. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Aug. 01, 2019USD ($)
Valuation servicing rights in tranches [Line Items]
Loans guaranteed and sold with servicing retained		$ 7,180,000		$ 7,180,000		$ 31,072,000
Valuation allowance				1,000,000		58,000
First Bank & Trust
Valuation servicing rights in tranches [Line Items]
Mortgage loans serviced for others		630,700,000		630,700,000		648,900,000
Custodial escrow balances maintained		12,500,000		12,500,000		$ 5,900,000
Mortgage servicing rights
Valuation servicing rights in tranches [Line Items]
Sale of mortgage servicing rights				$ 20,556,000	$ 0
Average constant prepayment rate				14.10%		10.30%
Servicing assets, discount rate				9.03%		9.03%
Fees collected for servicing of mortgage loans		$ 427,000	$ 174,000	$ 854,000	174,000
Mortgage servicing rights | Measurement Input, Cap Rate | Minimum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)		0.0081		0.0081		0.0093
Mortgage servicing rights | Measurement Input, Cap Rate | Maximum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)		0.0098		0.0098		0.0117
Mortgage servicing rights | First Bank & Trust
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights		$ 5,800,000		$ 5,800,000		$ 7,100,000
Commercial servicing rights
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights		1,851,000	2,502,000	1,851,000	2,502,000	2,100,000
Loans guaranteed and sold with servicing retained		$ 90,900,000		$ 90,900,000		$ 107,400,000
Commercial servicing rights | Minimum
Valuation servicing rights in tranches [Line Items]
Average constant prepayment rate				11.26%		11.01%
Servicing assets, discount rate				12.25%		13.44%
Commercial servicing rights | Maximum
Valuation servicing rights in tranches [Line Items]
Average constant prepayment rate				15.50%		13.50%
Servicing assets, discount rate				14.66%		16.96%
Commercial servicing rights | Measurement Input, Cap Rate | Minimum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)		0.0310		0.0310		0.0310
Commercial servicing rights | Measurement Input, Cap Rate | Maximum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)		0.0445		0.0445		0.0445
Less Than 20 Years
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights		$ 408,000		$ 408,000		$ 491,000
Fees collected for servicing of mortgage loans		230,000	$ 425,000	$ 610,000	$ 845,000
Period of tranche				20 years
Valuation allowance				$ 0		$ 0
Amortization period				20 years		20 years
More Than 20 Years
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights		1,443,000		$ 1,443,000		$ 1,643,000
Period of tranche				20 years
Valuation allowance				$ 0		$ 0
Amortization period				20 years		20 years
PNC Bank, N.A. | Subsequent Event
Valuation servicing rights in tranches [Line Items]
Custodial escrow balances maintained							$ 22,900,000
Dubuque Bank and Trust Company
Valuation servicing rights in tranches [Line Items]
Custodial escrow balances maintained		19,800,000		$ 19,800,000		$ 17,700,000
Dubuque Bank and Trust Company | Mortgage servicing rights
Valuation servicing rights in tranches [Line Items]
Unpaid principal balance	$ 3,310,000,000
Sale of mortgage servicing rights	$ 20,600,000
Cash received from sale of Mortgage servicing rights		34,800,000
Gain on sale of mortgage servicing rights		13,300,000
Loans payable		$ 334,000		$ 334,000

GOODWILL, CORE DEPOSIT PREMIU_6

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Estimated future amortization expense for amortizable intangible assets) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Future amortization expense for amortizable intangible assets [Line Items]
Six months ending December 31, 2019	$ 6,959
Year ending December 31,
2020	11,834
2021	9,903
2022	8,107
2023	6,958
2024	5,628
Thereafter	10,509
Total	59,898
Core Deposit Intangibles
Future amortization expense for amortizable intangible assets [Line Items]
Six months ending December 31, 2019	5,869
Year ending December 31,
2020	10,238
2021	8,520
2022	6,947
2023	6,061
2024	4,981
Thereafter	9,878
Total	52,494
Customer Relationship Intangibles
Future amortization expense for amortizable intangible assets [Line Items]
Six months ending December 31, 2019	19
Year ending December 31,
2020	36
2021	35
2022	35
2023	34
2024	33
Thereafter	32
Total	224
Mortgage Servicing Rights
Future amortization expense for amortizable intangible assets [Line Items]
Six months ending December 31, 2019	876
Year ending December 31,
2020	1,231
2021	1,055
2022	879
2023	704
2024	528
Thereafter	528
Total	5,801
Commercial Servicing Rights
Future amortization expense for amortizable intangible assets [Line Items]
Six months ending December 31, 2019	195
Year ending December 31,
2020	329
2021	293
2022	246
2023	159
2024	86
Thereafter	71
Total	$ 1,379

GOODWILL, CORE DEPOSIT PREMIU_7

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Changes in capitalized mortgage and commercial servicing rights) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Mortgage servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Balance at beginning of period	$ 29,363	$ 23,248
Originations	342	2,673
Amortization	(2,395)	(2,752)
Valuation allowance on commercial servicing rights	0	(209)
Sale of mortgage servicing rights	(20,556)	0
Acquired mortgage servicing rights	0	6,995
Valuation adjustment	(953)	0
Balance at end of period	$ 5,801	$ 29,955
Servicing rights, net to servicing portfolio	0.92%	0.72%
Commercial servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Balance at beginning of period	$ 1,709	$ 2,609
Originations	73	21
Amortization	(403)	(580)
Valuation allowance on commercial servicing rights	0	(9)
Balance at end of period	1,379	2,041
Fair value of servicing rights	$ 1,851	$ 2,502	$ 2,100
Servicing rights, net to servicing portfolio	1.52%	1.75%

GOODWILL, CORE DEPOSIT PREMIU_8

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Book value, fair value of commercial serving rights and impairment) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Impairment	$ 1,000,000	$ 58,000
15 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	1,541,000	3,880,000
Fair Value	1,389,000	6,301,000
Impairment	152,000	20,000
30 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	5,271,000	25,541,000
Fair Value	4,412,000	42,379,000
Impairment	859,000	38,000
Less Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	211,000	295,000
Fair Value	408,000	491,000
Impairment	0	0
More Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	1,168,000	1,414,000
Fair Value	1,443,000	1,643,000
Impairment	0	0
Dubuque Bank and Trust Company | 15 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	0	2,195,000
Fair Value	0	4,636,000
Impairment	0	0
Dubuque Bank and Trust Company | 30 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	0	20,025,000
Fair Value	0	36,901,000
Impairment	0	0
First Bank & Trust | 15 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	1,541,000	1,685,000
Fair Value	1,389,000	1,665,000
Impairment	152,000	20,000
First Bank & Trust | 30 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	5,271,000	5,516,000
Fair Value	4,412,000	5,478,000
Impairment	859,000	38,000
Citywide Banks | Less Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	0	1,000
Fair Value	0	6,000
Impairment	0	0
Citywide Banks | More Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	0	18,000
Fair Value	0	20,000
Impairment	0	0
Premier Valley Bank | Less Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	33,000	45,000
Fair Value	62,000	74,000
Impairment	0	0
Premier Valley Bank | More Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	159,000	178,000
Fair Value	176,000	184,000
Impairment	0	0
Wisconsin Bank & Trust | Less Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	178,000	249,000
Fair Value	346,000	411,000
Impairment	0	0
Wisconsin Bank & Trust | More Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	1,009,000	1,218,000
Fair Value	1,267,000	1,439,000
Impairment	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Cash collateral on derivative financial instruments narrative) (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Cash pledged as collateral	$ 1,800,000	$ 0
Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0	$ 770,000

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges narrative) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)transaction	May 18, 2018USD ($)
Derivative [Line Items]
Change in net unrealized losses and reclassification from AOCI to interest expense on cash flow hedges	$ (265)
Estimated amount to be reclassified from accumulated other comprehensive income to interest expense	$ (402)
Interest rate swaps | Cash Flow Hedges
Derivative [Line Items]
Number of swap transactions | transaction	6
Derivative, notional amount	$ 105,000	$ 9,000
Interest rate swaps | Cash Flow Hedges | Heartland Financial Statutory Trust IV, V and VII
Derivative [Line Items]
Derivative, notional amount	85,000
Interest rate swaps | Cash Flow Hedges | Morrill Statutory Trust I and II
Derivative [Line Items]
Derivative, notional amount	$ 20,000
Interest rate swaps | Cash Flow Hedges | OCGI Statutory Trust III
Derivative [Line Items]
Derivative, notional amount		3,000
Interest rate swaps | Cash Flow Hedges | OCGI Capital Trust IV
Derivative [Line Items]
Derivative, notional amount		$ 6,000

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges balance sheet category and fair values) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Interest Rate Swap due January 7, 2020
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 20,000
Fair Value, Other Liabilities	$ (162)
Receive Rate	2.589%
Weighted Average Pay Rate	3.355%
Other assets | Interest Rate Swap due March 17, 2021
Derivatives, Fair Value [Line Items]
Notional Amount		$ 25,000
Fair Value, Other Assets		$ 191
Receive Rate		2.788%
Weighted Average Pay Rate		2.255%
Other assets | Interest Rate Swap due March 26, 2019
Derivatives, Fair Value [Line Items]
Notional Amount		$ 10,000
Fair Value, Other Assets		$ 29
Receive Rate		2.822%
Weighted Average Pay Rate		1.674%
Other assets | Interest Rate Swap due March 18, 2019
Derivatives, Fair Value [Line Items]
Notional Amount		$ 10,000
Fair Value, Other Assets		$ 28
Receive Rate		2.788%
Weighted Average Pay Rate		1.658%
Other assets | Interest Rate Swap due May 10, 2021
Derivatives, Fair Value [Line Items]
Notional Amount	$ 27,667	$ 29,667
Fair Value, Other Assets	$ 251	$ 763
Receive Rate	4.912%	4.887%
Weighted Average Pay Rate	3.674%	3.674%
Other assets | Interest Rate Swap due June 15, 2024
Derivatives, Fair Value [Line Items]
Notional Amount		$ 20,000
Fair Value, Other Assets		$ 157
Receive Rate		2.788%
Weighted Average Pay Rate		2.39%
Other assets | Interest Rate Swap due March 1, 2024
Derivatives, Fair Value [Line Items]
Notional Amount		$ 20,000
Fair Value, Other Assets		$ 185
Receive Rate		2.738%
Weighted Average Pay Rate		2.352%
Other assets | Interest Rate Swap Due June 15, 2021
Derivatives, Fair Value [Line Items]
Notional Amount		$ 6,000
Fair Value, Other Assets		$ 105
Receive Rate		2.788%
Weighted Average Pay Rate		1.866%
Other assets | Interest Rate Swap Due June 30, 2021
Derivatives, Fair Value [Line Items]
Notional Amount		$ 3,000
Fair Value, Other Assets		$ 51
Receive Rate		2.787%
Weighted Average Pay Rate		1.878%
Other liabilities | Interest Rate Swap due March 17, 2021
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 25,000
Fair Value, Other Liabilities	$ (184)
Receive Rate	2.41%
Weighted Average Pay Rate	2.255%
Other liabilities | Interest Rate Swap due January 7, 2020
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities		$ 20,000
Fair Value, Other Liabilities		$ (177)
Receive Rate		2.408%
Weighted Average Pay Rate		3.355%
Other liabilities | Interest Rate Swap Due July 24, 2028
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 27,250	$ 28,750
Fair Value, Other Liabilities	$ (1,452)	$ (572)
Receive Rate	4.904%	5.004%
Weighted Average Pay Rate	5.425%	5.425%
Other liabilities | Interest Rate Swap due June 15, 2024
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 20,000
Fair Value, Other Liabilities	$ (623)
Receive Rate	2.41%
Weighted Average Pay Rate	2.39%
Other liabilities | Interest Rate Swap due March 1, 2024
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 20,000
Fair Value, Other Liabilities	$ (563)
Receive Rate	2.52%
Weighted Average Pay Rate	2.352%
Other liabilities | Interest Rate Swap Due June 15, 2021
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 6,000
Fair Value, Other Liabilities	$ (8)
Receive Rate	2.41%
Weighted Average Pay Rate	1.866%
Other liabilities | Interest Rate Swap Due June 30, 2021
Derivatives, Fair Value [Line Items]
Notional Amount, Other Liabilities	$ 3,000
Fair Value, Other Liabilities	$ (2)
Receive Rate	2.597%
Weighted Average Pay Rate	1.878%

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges gains (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Trading Activity, Gains and Losses, Net [Line Items]
Effective Portion, Recognized in OCI, Amount of Gain (Loss)	$ (2,263)	$ 897	$ (3,768)	$ 2,596
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(94)	(30)	(252)	(227)
Interest rate swaps
Trading Activity, Gains and Losses, Net [Line Items]
Effective Portion, Recognized in OCI, Amount of Gain (Loss)	(2,163)	927	(3,503)	2,823
Interest rate swaps | Interest expense
Trading Activity, Gains and Losses, Net [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	$ (100)	(30)	$ (265)	(227)
Interest rate swaps | Other income
Trading Activity, Gains and Losses, Net [Line Items]
Ineffective Portion, Recognized in Income on Derivatives, Amount of Gain (Loss)		$ 0		$ 0

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges narrative) (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Cash pledged as collateral	$ 1,800,000	$ 0
Fair value hedges | Interest rate swaps
Derivative [Line Items]
Cash pledged as collateral	$ 3,200,000	$ 2,500,000

DERIVATIVE FINANCIAL INSTRUME_8

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges balance sheet category and fair values) (Details) - Fair value hedges - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Other assets
Derivative [Line Items]
Notional Amount	$ 0	$ 19,820
Fair Value, Other assets	0	74
Other liabilities
Derivative [Line Items]
Notional Amount	29,262	15,064
Fair Value, Other liabilities	$ (1,555)	$ (339)

DERIVATIVE FINANCIAL INSTRUME_9

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges gans (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Fair value hedges | Interest income
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss)	$ (660)	$ 350	$ (1,290)	$ 1,244

DERIVATIVE FINANCIAL INSTRUM_10

DERIVATIVE FINANCIAL INSTRUMENTS (Embedded derivatives blance sheet category and fair values) (Details) - Embedded derivatives - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Other assets
Derivative [Line Items]
Notional Amount	$ 0	$ 11,266
Fair Value	0	453
Other liabilities
Derivative [Line Items]
Notional Amount	11,874	2,231
Fair Value	$ (672)	$ (54)

DERIVATIVE FINANCIAL INSTRUM_11

DERIVATIVE FINANCIAL INSTRUMENTS (Embedded derivatives gain (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Other noninterest income | Embedded derivatives
Derivative [Line Items]
Amount of Gain (Loss)	$ 182	$ 138	$ 1,071	$ 415

DERIVATIVE FINANCIAL INSTRUM_12

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps narrative) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Derivative [Line Items]
Cash pledged as collateral	$ 1,800,000		$ 0
Counterparties
Derivative [Line Items]
Cash pledged as collateral	0		770,000
Back-to-Back Loan Swaps | Interest rate swaps
Derivative [Line Items]
Cash pledged as collateral	13,500,000		2,000,000
Back-to-Back Loan Swaps | Interest rate swaps | Interest income
Derivative [Line Items]
Gain (loss) recognized	0	$ 0
Back-to-Back Loan Swaps | Interest rate swaps | Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0		$ 680,000

DERIVATIVE FINANCIAL INSTRUM_13

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps balance sheet category and fair values) (Details) - Back-to-Back Loan Swaps - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Other assets
Derivative [Line Items]
Notional Amount	$ 228,934	$ 211,246
Fair Value, Other Assets	14,162	4,449
Other liabilities
Derivative [Line Items]
Notional Amount	228,934	211,246
Fair Value, Other Liabilities	$ (14,162)	$ (4,449)
Weighted Average Receive Rate | Other assets
Derivative [Line Items]
Weighted Average Rate	5.16%	5.10%
Weighted Average Receive Rate | Other liabilities
Derivative [Line Items]
Weighted Average Rate	4.77%	4.96%
Weighted Average Pay Rate | Other assets
Derivative [Line Items]
Weighted Average Rate	4.77%	4.96%
Weighted Average Pay Rate | Other liabilities
Derivative [Line Items]
Weighted Average Rate	5.16%	5.10%

DERIVATIVE FINANCIAL INSTRUM_14

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives narrative) (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Cash pledged as collateral	$ 1,800,000	$ 0
Counterparties
Derivative [Line Items]
Cash pledged as collateral	0	770,000
Not Designated as Hedging Instrument
Derivative [Line Items]
Cash pledged as collateral	0	35,000
Not Designated as Hedging Instrument | Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUM_15

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives balance sheet category and fair values) (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Other assets | Interest rate lock commitments (mortgage)
Derivatives, Fair Value [Line Items]
Notional Amount	$ 32,016	$ 22,451
Fair Value	1,072	725
Other assets | Forward commitments
Derivatives, Fair Value [Line Items]
Notional Amount	5,000	0
Fair Value	2	0
Other assets | Undesignated interest rate swaps
Derivatives, Fair Value [Line Items]
Notional Amount	0	2,231
Fair Value	0	54
Other liabilities | Forward commitments
Derivatives, Fair Value [Line Items]
Notional Amount	65,000	51,500
Fair Value	(430)	(399)
Other liabilities | Undesignated interest rate swaps
Derivatives, Fair Value [Line Items]
Notional Amount	11,874	11,266
Fair Value	$ (672)	$ (453)

DERIVATIVE FINANCIAL INSTRUM_16

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives gains (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Net gains on sale of loans held for sale | Interest rate lock commitments (mortgage)
Trading Activity, Gains and Losses, Net [Line Items]
Gain (Loss) Recognized	$ 552	$ 2,604	$ 816	$ 2,621
Net gains on sale of loans held for sale | Forward commitments
Trading Activity, Gains and Losses, Net [Line Items]
Gain (Loss) Recognized	(145)	(407)	(28)	(292)
Other noninterest income | Undesignated interest rate swaps
Trading Activity, Gains and Losses, Net [Line Items]
Gain (Loss) Recognized	$ 182	$ 138	$ 1,071	$ 415

FAIR VALUE (Fair value measurem

FAIR VALUE (Fair value measurement recurring) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Assets
Securities available for sale	$ 2,561,887	$ 2,450,709
Equity securities with a readily determinable fair value	18,157
Level 1
Assets
Securities available for sale	12,480	25,414
Fair Value	0	0
Liabilities
Fair Value	0	0
Level 2
Assets
Securities available for sale	2,549,407	2,425,295
Fair Value	14,413	6,539
Liabilities
Fair Value	19,383	6,044
Level 3
Assets
Securities available for sale	0	0
Fair Value	0	0
Liabilities
Fair Value	0	0
Forward commitments | Level 1
Assets
Fair Value	0
Forward commitments | Level 2
Assets
Fair Value	2
Forward commitments | Level 3
Assets
Fair Value	0
U.S. government corporations and agencies
Assets
Securities available for sale	18,621	31,951
Mortgage and asset-backed securities
Assets
Securities available for sale	2,193,326	2,026,698
Obligations of states and political subdivisions
Assets
Securities available for sale	331,783	374,974
Recurring Basis
Assets
Equity securities with a readily determinable fair value	18,157	17,086
Total assets at fair value	2,577,374	2,457,973
Liabilities
Total liabilities at fair value	19,813	6,443
Recurring Basis | Level 1
Assets
Equity securities with a readily determinable fair value	0	0
Total assets at fair value	12,480	25,414
Liabilities
Total liabilities at fair value	0	0
Recurring Basis | Level 2
Assets
Equity securities with a readily determinable fair value	18,157	17,086
Total assets at fair value	2,563,822	2,431,834
Liabilities
Total liabilities at fair value	19,813	6,443
Recurring Basis | Level 3
Assets
Equity securities with a readily determinable fair value	0	0
Total assets at fair value	1,072	725
Liabilities
Total liabilities at fair value	0	0
Recurring Basis | Derivative financial instruments
Assets
Fair Value	14,413	6,539
Liabilities
Fair Value	19,383	6,044
Recurring Basis | Derivative financial instruments | Level 1
Assets
Fair Value	0	0
Liabilities
Fair Value	0	0
Recurring Basis | Derivative financial instruments | Level 2
Assets
Fair Value	14,413	6,539
Liabilities
Fair Value	19,383	6,044
Recurring Basis | Derivative financial instruments | Level 3
Assets
Fair Value	0	0
Liabilities
Fair Value	0	0
Recurring Basis | Interest rate lock commitments
Assets
Fair Value	1,072	725
Recurring Basis | Interest rate lock commitments | Level 1
Assets
Fair Value	0	0
Recurring Basis | Interest rate lock commitments | Level 2
Assets
Fair Value	0	0
Recurring Basis | Interest rate lock commitments | Level 3
Assets
Fair Value	1,072	725
Recurring Basis | Forward commitments
Assets
Fair Value	2
Liabilities
Fair Value	430	399
Recurring Basis | Forward commitments | Level 1
Assets
Fair Value	0
Liabilities
Fair Value	0	0
Recurring Basis | Forward commitments | Level 2
Assets
Fair Value	2
Liabilities
Fair Value	430	399
Recurring Basis | Forward commitments | Level 3
Assets
Fair Value	0
Liabilities
Fair Value	0	0
Recurring Basis | U.S. government corporations and agencies
Assets
Securities available for sale	18,621	31,951
Recurring Basis | U.S. government corporations and agencies | Level 1
Assets
Securities available for sale	12,480	25,414
Recurring Basis | U.S. government corporations and agencies | Level 2
Assets
Securities available for sale	6,141	6,537
Recurring Basis | U.S. government corporations and agencies | Level 3
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage and asset-backed securities
Assets
Securities available for sale	2,193,326	2,026,698
Recurring Basis | Mortgage and asset-backed securities | Level 1
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage and asset-backed securities | Level 2
Assets
Securities available for sale	2,193,326	2,026,698
Recurring Basis | Mortgage and asset-backed securities | Level 3
Assets
Securities available for sale	0	0
Recurring Basis | Obligations of states and political subdivisions
Assets
Securities available for sale	331,783	374,974
Recurring Basis | Obligations of states and political subdivisions | Level 1
Assets
Securities available for sale	0	0
Recurring Basis | Obligations of states and political subdivisions | Level 2
Assets
Securities available for sale	331,783	374,974
Recurring Basis | Obligations of states and political subdivisions | Level 3
Assets
Securities available for sale	$ 0	$ 0

FAIR VALUE (Fair value measur_2

FAIR VALUE (Fair value measurement non-recurring) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	$ 6,646	$ 6,153
Premises, furniture and equipment held for sale	3,701	7,258
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	34,575	52,577
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	67,224
Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	24,880	25,509
Loans held for sale	34,575	119,801
Other real estate owned	6,646	6,153
Fair Value, Measurements, Nonrecurring | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	5,801	7,143
Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	3,701	7,258
Fair Value, Measurements, Nonrecurring | Changes Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,523	1,307
Loans held for sale	(1,386)	(1,870)
Other real estate owned	936	2,647
Fair Value, Measurements, Nonrecurring | Changes Measurement | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	953	58
Fair Value, Measurements, Nonrecurring | Changes Measurement | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	954	59
Fair Value, Measurements, Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Loans held for sale	0	0
Other real estate owned	0	0
Fair Value, Measurements, Nonrecurring | Level 1 | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	0	0
Fair Value, Measurements, Nonrecurring | Level 1 | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	0	0
Fair Value, Measurements, Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Loans held for sale	34,575	52,577
Other real estate owned	0	0
Fair Value, Measurements, Nonrecurring | Level 2 | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	0	0
Fair Value, Measurements, Nonrecurring | Level 2 | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	0	0
Fair Value, Measurements, Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	24,880	25,509
Loans held for sale	0	67,224
Other real estate owned	6,646	6,153
Fair Value, Measurements, Nonrecurring | Level 3 | Mortgage servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	5,801	7,143
Fair Value, Measurements, Nonrecurring | Level 3 | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	3,701	7,258
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	9,032	11,070
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Changes Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	379	575
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	9,032	11,070
Fair Value, Measurements, Nonrecurring | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,076	478
Fair Value, Measurements, Nonrecurring | Residential real estate | Changes Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Residential real estate | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Residential real estate | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Residential real estate | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,076	478
Fair Value, Measurements, Nonrecurring | Consumer
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	627	624
Fair Value, Measurements, Nonrecurring | Consumer | Changes Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	2	0
Fair Value, Measurements, Nonrecurring | Consumer | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Consumer | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Consumer | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	627	624
Commercial | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	13,337	12,932
Commercial | Fair Value, Measurements, Nonrecurring | Commercial | Changes Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,070	660
Commercial | Fair Value, Measurements, Nonrecurring | Commercial | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Commercial | Fair Value, Measurements, Nonrecurring | Commercial | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Commercial | Fair Value, Measurements, Nonrecurring | Commercial | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	13,337	12,932
Commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	808	405
Commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial | Changes Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	72	72
Commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	$ 808	$ 405

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information about Level 3 fair value measurements) (Details) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	$ 3,701	$ 7,258
Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	34,575	119,801
Collateral dependent impaired loans	24,880	25,509
Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	3,701	7,258
Interest rate lock commitments | Recurring Basis
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	1,072	725
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	0	0
Interest rate lock commitments	0	0
Level 1 | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	0	0
Level 1 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	0	0
Collateral dependent impaired loans	0	0
Level 1 | Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	0	0
Level 1 | Interest rate lock commitments | Recurring Basis
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	0	0
Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	34,575	52,577
Interest rate lock commitments	14,413	6,539
Level 2 | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	0	0
Level 2 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	34,575	52,577
Collateral dependent impaired loans	0	0
Level 2 | Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	0	0
Level 2 | Interest rate lock commitments | Recurring Basis
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	0	0
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	0	67,224
Interest rate lock commitments	0	0
Level 3 | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	1,072	725
Level 3 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	0	67,224
Collateral dependent impaired loans	24,880	25,509
Level 3 | Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	3,701	7,258
Level 3 | Discounted cash flows
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale		67,224
Mortgage servicing rights	5,801	7,143
Level 3 | Modified appraised value
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned	6,646	6,153
Level 3 | Modified appraised value | Commercial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	13,337	12,932
Level 3 | Modified appraised value | Commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	808	405
Level 3 | Modified appraised value | Agricultural and agricultural real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	9,032	11,070
Level 3 | Modified appraised value | Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	1,076	478
Level 3 | Modified appraised value | Consumer
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	627	624
Level 3 | Modified appraised value | Recurring Basis | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	3,701	7,258
Level 3 | Interest rate lock commitments | Recurring Basis
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	1,072	725
Level 3 | Interest rate lock commitments | Discounted cash flows
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	$ 1,072	$ 725
Closing ratio | Level 3 | Weighted Average | Interest rate lock commitments | PrimeWest Mortgage Corporation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.90
Closing ratio | Level 3 | Discounted cash flows | Weighted Average | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.90	0.91
Closing ratio | Level 3 | Discounted cash flows | Minimum | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0	0
Closing ratio | Level 3 | Discounted cash flows | Maximum | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.99	0.99
Appraisal discount | Level 3 | Modified appraised value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Appraisal discount | Level 3 | Modified appraised value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	10.00%	10.00%
Appraisal discount | Level 3 | Modified appraised value | Premises, furniture and equipment held for sale | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Appraisal discount | Level 3 | Modified appraised value | Premises, furniture and equipment held for sale | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	10.00%	10.00%
Commercial | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 13,337	$ 12,932
Commercial | Fair Value, Measurements, Nonrecurring | Commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	808	405
Commercial | Level 1 | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Commercial | Level 1 | Fair Value, Measurements, Nonrecurring | Commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Commercial | Level 2 | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Commercial | Level 2 | Fair Value, Measurements, Nonrecurring | Commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Commercial | Level 3 | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	13,337	12,932
Commercial | Level 3 | Fair Value, Measurements, Nonrecurring | Commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 808	$ 405
Commercial | Appraisal discount | Level 3 | Modified appraised value | Commercial | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Commercial | Appraisal discount | Level 3 | Modified appraised value | Commercial | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	20.00%	8.00%
Commercial | Appraisal discount | Level 3 | Modified appraised value | Commercial real estate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Commercial | Appraisal discount | Level 3 | Modified appraised value | Commercial real estate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	20.00%	19.00%
Agricultural and agricultural real estate | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 9,032	$ 11,070
Agricultural and agricultural real estate | Level 1 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Agricultural and agricultural real estate | Level 2 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Agricultural and agricultural real estate | Level 3 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 9,032	$ 11,070
Agricultural and agricultural real estate | Appraisal discount | Level 3 | Modified appraised value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Agricultural and agricultural real estate | Appraisal discount | Level 3 | Modified appraised value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	15.00%	24.00%
Residential real estate | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 1,076	$ 478
Residential real estate | Level 1 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Residential real estate | Level 2 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Residential real estate | Level 3 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 1,076	$ 478
Residential real estate | Appraisal discount | Level 3 | Modified appraised value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Residential real estate | Appraisal discount | Level 3 | Modified appraised value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	11.00%	24.00%
Consumer | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 627	$ 624
Consumer | Level 1 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Consumer | Level 2 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Consumer | Level 3 | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 627	$ 624
Consumer | Valuation discount | Level 3 | Modified appraised value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	0.00%	0.00%
Consumer | Valuation discount | Level 3 | Modified appraised value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate	12.00%	14.00%
Changes Measurement | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	$ (1,386)	$ (1,870)
Collateral dependent impaired loans	3,523	1,307
Changes Measurement | Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	954	59
Changes Measurement | Commercial | Fair Value, Measurements, Nonrecurring | Commercial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	3,070	660
Changes Measurement | Commercial | Fair Value, Measurements, Nonrecurring | Commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	72	72
Changes Measurement | Agricultural and agricultural real estate | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	379	575
Changes Measurement | Residential real estate | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	0	0
Changes Measurement | Consumer | Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 2	$ 0

FAIR VALUE (Changes Level 3 ass

FAIR VALUE (Changes Level 3 assets fair value, recurring) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Gains included in gains (losses) on sale of loans held for sale attributable to interest rate lock commitments	$ 7,177	$ 8,178
Interest rate lock commitments
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	725	$ 1,738	$ 1,738
Acquired interest rate lock commitments	0		1,383
Total gains (losses) included in earnings	816		(3,269)
Issuances	4,661		2,962
Settlements	(5,130)		(2,089)
Balance at period end	1,072		725
Gains included in gains (losses) on sale of loans held for sale attributable to interest rate lock commitments	$ 1,100		$ 725

FAIR VALUE (Estimated fair valu

FAIR VALUE (Estimated fair value financial instruments incl. carrying amounts) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Securities:
Carried at fair value	$ 2,561,887	$ 2,450,709
Held to maturity	96,619	245,341
Financial liabilities:
Deposits held for sale	0	106,409
Level 1
Financial assets:
Cash and cash equivalents	642,139	273,630
Time deposits in other financial institutions	4,430	4,672
Securities:
Carried at fair value	12,480	25,414
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	0
Loans, net	0	0
Cash surrender value on life insurance	0	0
Interest rate lock commitments	0	0
Financial liabilities:
Short term borrowings	0	0
Other borrowings	0	0
Fair Value	0	0
Level 1 | Interest rate lock commitments
Securities:
Interest rate lock commitments	0	0
Level 1 | Demand deposits
Financial liabilities:
Deposits	0	0
Level 1 | Savings deposits
Financial liabilities:
Deposits	0	0
Level 1 | Time deposits
Financial liabilities:
Deposits	0	0
Deposits held for sale	0	0
Level 1 | Forward commitments
Financial liabilities:
Fair Value	0	0
Level 2
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Securities:
Carried at fair value	2,549,407	2,425,295
Held to maturity	96,619	245,341
Other investments	31,366	28,396
Loans held for sale	34,575	52,577
Loans, net	7,697,443	7,236,960
Cash surrender value on life insurance	170,421	162,892
Interest rate lock commitments	14,413	6,539
Financial liabilities:
Short term borrowings	107,260	227,010
Other borrowings	283,695	276,966
Fair Value	19,383	6,044
Level 2 | Interest rate lock commitments
Securities:
Interest rate lock commitments	0	0
Level 2 | Demand deposits
Financial liabilities:
Deposits	3,426,758	3,264,737
Level 2 | Savings deposits
Financial liabilities:
Deposits	5,533,503	5,107,962
Level 2 | Time deposits
Financial liabilities:
Deposits	1,148,296	1,023,730
Deposits held for sale	0	0
Level 2 | Forward commitments
Financial liabilities:
Fair Value	430	399
Level 3
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Securities:
Carried at fair value	0	0
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	67,224
Loans, net	24,880	25,509
Cash surrender value on life insurance	0	0
Interest rate lock commitments	0	0
Financial liabilities:
Short term borrowings	0	0
Other borrowings	0	0
Fair Value	0	0
Level 3 | Interest rate lock commitments
Securities:
Interest rate lock commitments	1,072	725
Level 3 | Demand deposits
Financial liabilities:
Deposits	0	0
Level 3 | Savings deposits
Financial liabilities:
Deposits	0	0
Level 3 | Time deposits
Financial liabilities:
Deposits	0	0
Deposits held for sale	0	100,241
Level 3 | Forward commitments
Financial liabilities:
Fair Value	0	0
Commercial | Level 1 | Commercial
Securities:
Loans, net	0	0
Commercial | Level 1 | Commercial real estate
Securities:
Loans, net	0	0
Commercial | Level 2 | Commercial
Securities:
Loans, net	2,171,693	1,942,675
Commercial | Level 2 | Commercial real estate
Securities:
Loans, net	3,947,466	3,666,733
Commercial | Level 3 | Commercial
Securities:
Loans, net	13,337	12,932
Commercial | Level 3 | Commercial real estate
Securities:
Loans, net	808	405
Agricultural and agricultural real estate | Level 1
Securities:
Loans, net	0	0
Agricultural and agricultural real estate | Level 2
Securities:
Loans, net	526,894	542,042
Agricultural and agricultural real estate | Level 3
Securities:
Loans, net	9,032	11,070
Residential real estate | Level 1
Securities:
Loans, net	0	0
Residential real estate | Level 2
Securities:
Loans, net	596,458	654,118
Residential real estate | Level 3
Securities:
Loans, net	1,076	478
Consumer | Level 1
Securities:
Loans, net	0	0
Consumer | Level 2
Securities:
Loans, net	454,932	431,392
Consumer | Level 3
Securities:
Loans, net	627	624
Carrying Amount
Financial assets:
Cash and cash equivalents	642,139	273,630
Time deposits in other financial institutions	4,430	4,672
Securities:
Carried at fair value	2,561,887	2,450,709
Held to maturity	88,166	236,283
Other investments	31,366	28,396
Loans held for sale	34,575	119,801
Loans, net	7,789,201	7,345,734
Cash surrender value on life insurance	170,421	162,892
Interest rate lock commitments	14,413	6,539
Financial liabilities:
Short term borrowings	107,260	227,010
Other borrowings	282,863	274,905
Fair Value	19,383	6,044
Carrying Amount | Interest rate lock commitments
Securities:
Interest rate lock commitments	1,072	725
Carrying Amount | Demand deposits
Financial liabilities:
Deposits	3,426,758	3,264,737
Carrying Amount | Savings deposits
Financial liabilities:
Deposits	5,533,503	5,107,962
Carrying Amount | Time deposits
Financial liabilities:
Deposits	1,148,296	1,023,730
Deposits held for sale	0	106,409
Carrying Amount | Forward commitments
Financial liabilities:
Fair Value	430	399
Carrying Amount | Commercial | Commercial
Securities:
Loans, net	2,213,691	1,994,785
Carrying Amount | Commercial | Commercial real estate
Securities:
Loans, net	3,963,406	3,684,213
Carrying Amount | Agricultural and agricultural real estate
Securities:
Loans, net	544,109	561,265
Carrying Amount | Residential real estate
Securities:
Loans, net	611,025	670,473
Carrying Amount | Consumer
Securities:
Loans, net	456,970	434,998
Estimated Fair Value
Financial assets:
Cash and cash equivalents	642,139	273,630
Time deposits in other financial institutions	4,430	4,672
Securities:
Carried at fair value	2,561,887	2,450,709
Held to maturity	96,619	245,341
Other investments	31,366	28,396
Loans held for sale	34,575	119,801
Loans, net	7,722,323	7,262,469
Cash surrender value on life insurance	170,421	162,892
Interest rate lock commitments	14,413	6,539
Financial liabilities:
Short term borrowings	107,260	227,010
Other borrowings	283,695	276,966
Fair Value	19,383	6,044
Estimated Fair Value | Interest rate lock commitments
Securities:
Interest rate lock commitments	1,072	725
Estimated Fair Value | Demand deposits
Financial liabilities:
Deposits	3,426,758	3,264,737
Estimated Fair Value | Savings deposits
Financial liabilities:
Deposits	5,533,503	5,107,962
Estimated Fair Value | Time deposits
Financial liabilities:
Deposits	1,148,296	1,023,730
Deposits held for sale	0	100,241
Estimated Fair Value | Forward commitments
Financial liabilities:
Fair Value	430	399
Estimated Fair Value | Commercial | Commercial
Securities:
Loans, net	2,185,030	1,955,607
Estimated Fair Value | Commercial | Commercial real estate
Securities:
Loans, net	3,948,274	3,667,138
Estimated Fair Value | Agricultural and agricultural real estate
Securities:
Loans, net	535,926	553,112
Estimated Fair Value | Residential real estate
Securities:
Loans, net	597,534	654,596
Estimated Fair Value | Consumer
Securities:
Loans, net	455,559	$ 432,016
Forward commitments | Level 1
Securities:
Interest rate lock commitments	0
Forward commitments | Level 2
Securities:
Interest rate lock commitments	2
Forward commitments | Level 3
Securities:
Interest rate lock commitments	0
Forward commitments | Carrying Amount
Securities:
Interest rate lock commitments	2
Forward commitments | Estimated Fair Value
Securities:
Interest rate lock commitments	$ 2

FAIR VALUE (Deposits held for s

FAIR VALUE (Deposits held for sale narrative) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)branch	Jun. 30, 2019USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits held for sale	$ 9,396,429,000	$ 10,108,557,000
Disposal Group, Held-for-sale, Not Discontinued Operations
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits held for sale	$ 106,400,000	$ 0
Number of branch locations | branch	5

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	$ 20,482	$ 17,564	$ 38,484	$ 33,230
Loan servicing income	1,338	1,807	3,067	3,561
Securities gains/(losses), net	3,580	(259)	5,155	1,182
Unrealized gain on equity securities, net	112	71	370	43
Net gains on sale of loans held for sale	4,343	6,800	7,519	10,851
Valuation adjustment on servicing rights	(364)	(216)	(953)	(218)
Income on bank owned life insurance	888	700	1,787	1,314
Other noninterest income	1,682	1,167	3,349	2,387
Total noninterest income out-of-scope of Topic 606	11,579	10,070	20,294	19,120
TOTAL NONINTEREST INCOME	32,061	27,634	58,778	52,350
Service charges and fees on deposit accounts
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	3,186	2,794	6,163	5,412
Overdraft fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	2,876	2,518	5,619	4,726
Customer service and other service fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	84	88	166	166
Credit card fee income
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	4,270	3,114	7,619	5,381
Debit card income
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	4,213	3,558	7,856	6,466
Total service charges and fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	14,629	12,072	27,423	22,151
Trust fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	4,825	4,615	9,299	9,295
Brokerage and insurance commissions
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	$ 1,028	$ 877	$ 1,762	$ 1,784

STOCK COMPENSATION (Narrative)

STOCK COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess tax benefit related to share-based payment awards	$ 272		$ 660
Share-based compensation, period before change in control				6 months
Time-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods		3 years		3 years
Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods					3 years
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation costs					$ 3,600	$ 2,800
Share-based unrecognized compensation costs	$ 7,400				$ 7,400
Long-Term Incentive Plan 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for issuance (in shares)	341,552				341,552
Long-Term Incentive Plan 2012 | Time-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options, granted (in shares)		90,073		52,153
Long-Term Incentive Plan 2012 | Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options, granted (in shares)		34,848		16,108
Share-based compensation, vesting percentage after change in control					100.00%
Share-based compensation, vesting period after change in control					24 months
Long-Term Incentive Plan 2012 | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options, granted (in shares)					32,662	26,489

STOCK COMPENSATION (Summary of

STOCK COMPENSATION (Summary of RSUs Activity) (Details) - RSUs - $ / shares	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Shares
Outstanding at beginning of period (in shares)	266,995	301,578
Granted (in shares)	157,583	113,738
Vested (in shares)	(139,623)	(124,764)
Forfeited (in shares)	(18,015)	(25,011)
Outstanding at end of period (in shares)	266,940	265,541
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 43.89	$ 34.74
Granted (in dollars per share)	45	55.16
Vested (in dollars per share)	38.82	32.64
Forfeited (in dollars per share)	49.31	45.50
Outstanding at end of period (in dollars per share)	$ 46.97	$ 43.49

LEASES (Schedule of ROU Assets

LEASES (Schedule of ROU Assets and Lease Liabilities) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Leases [Abstract]
Operating lease assets	$ 21,076
Operating lease liabilities	$ 22,673

LEASES (Schedule of Lease Costs

LEASES (Schedule of Lease Costs and Supplemental Information) (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Leases [Abstract]
Operating lease cost	$ 1,462	$ 2,867
Variable lease cost	32	67
Total lease cost	1,494	2,934
Noncash reduction of ROU assets arising from lease modifications	2,464	2,464
Noncash reduction lease liabilities arising from lease modifications	$ 2,487	$ 2,487
Weighted-average remaining operating lease term (in years)	5 years 11 months 1 day	5 years 11 months 1 day
Weighted-average discount rate	3.00%	3.00%

LEASES (Schedule of Minimum Pay

LEASES (Schedule of Minimum Payments for Operating Leases) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Six months ending December 31, 2019	$ 2,976
2020	5,793
2021	5,312
2022	3,343
2023	1,883
Thereafter	5,502
Total lease payments	24,809
Less interest	(2,136)
Operating Lease, Liability	$ 22,673
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2019		$ 5,776
2020		5,493
2021		5,102
2022		3,241
2023		2,297
Thereafter		12,419
Total lease payments		$ 34,328