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Loans and Lease Receivables (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Schedule of Outstanding Loan and Lease Receivables

Outstanding loan and lease receivables as of December 31, 2019 and 2018 were categorized as follows:

		2019				2018
Commercial real estate		$	1,275,058			$	1,261,594
Residential real estate			711,499				704,899
Construction, land development, and other land			279,403				186,258
Commercial and industrial			1,330,418				1,145,240
Installment and other			6,484				13,675
Lease financing receivables			177,774				187,797
Total loans and leases			3,780,636				3,499,463
Net unamortized deferred fees and costs			2,289				(1,293	)
Initial direct costs			2,736				3,456
Allowance for loan and lease losses			(31,936	)			(25,201	)
Net loans and leases		$	3,753,725			$	3,476,425

		2019				2018
Lease financing receivables
Net minimum lease payments		$	193,359			$	204,646
Unguaranteed residual values			1,347				1,535
Unearned income			(16,932	)			(18,384	)
Total lease financing receivables			177,774				187,797
Initial direct costs			2,736				3,456
Lease financial receivables before allowance for    lease losses		$	180,510			$	191,253

Summary of Minimum Annual Lease Payments for Lease Financing Receivables

The minimum annual lease payments for lease financing receivables as of December 31, 2019 are summarized as follows:

		Minimum Lease Payments
2020		$	71,820
2021			55,396
2022			37,696
2023			20,466
2024			7,475
Thereafter			506
Total		$	193,359

Summary of Balances for Each Respective Loan and Lease Category

The following tables summarize the balances for each respective loan and lease category as of December 31, 2019 and 2018:

2019		Originated				Acquired Impaired				Acquired Non- Impaired				Total
Commercial real estate		$	792,263			$	135,914			$	348,365			$	1,276,542
Residential real estate			483,072				100,223				128,527				711,822
Construction, land development, and other land			235,794				5,373				37,490				278,657
Commercial and industrial			1,160,996				16,909				153,660				1,331,565
Installment and other			5,372				249				944				6,565
Lease financing receivables			158,155				—				22,355				180,510
Total loans and leases		$	2,835,652			$	258,668			$	691,341			$	3,785,661

2018		Originated				Acquired Impaired				Acquired Non- Impaired				Total
Commercial real estate		$	652,234			$	146,808			$	462,565			$	1,261,607
Residential real estate			466,309				113,934				124,659				704,902
Construction, land development, and other land			144,128				3,779				37,442				185,349
Commercial and industrial			803,508				12,617				328,672				1,144,797
Installment and other			11,718				404				1,596				13,718
Lease financing receivables			159,901				—				31,352				191,253
Total loans and leases		$	2,237,798			$	277,542			$	986,286			$	3,501,626

Schedule of Estimated Fair Value of Impaired Loans Acquired at Acquisition

The following table presents a reconciliation of the undiscounted contractual cash flows, non‑accretable difference, accretable yield, and fair value of acquired impaired loans as of May 31, 2018 (First Evanston) and April 30, 2019 (Oak Park River Forest):

		Preliminary Estimates April 30, 2019				May 31, 2018
		Oak Park River Forest				First Evanston
Undiscounted contractual cash flows		$	74,092			$	33,594
Undiscounted cash flows not expected to be collected (non-accretable difference)			(11,401	)			(5,003	)
Undiscounted cash flows expected to be collected			62,691				28,591
Accretable yield at acquisition			(9,764	)			(3,566	)
Estimated fair value of impaired loans acquired at acquisition		$	52,927			$	25,025

Summary of Outstanding Balance and Carrying Amount of All Acquired Impaired Loans

The outstanding balance and carrying amount of all acquired impaired loans are summarized below. The balances do not include an allowance for loan and lease losses of $2.8 million and $2.7 million, at December 31, 2019 and 2018, respectively.

		2019								2018
		Outstanding Balance				Carrying Value				Outstanding Balance				Carrying Value
Commercial real estate		$	189,969			$	135,914			$	216,137			$	146,808
Residential real estate			151,641				100,223				173,962				113,934
Construction, land development, and other land			14,841				5,373				11,962				3,779
Commercial and industrial			23,330				16,909				24,972				12,617
Installment and other			1,099				249				1,735				404
Total acquired impaired loans		$	380,880			$	258,668			$	428,768			$	277,542

Summary of Changes in Accretable Yield for Acquired Impaired Loans

The following table summarizes the changes in accretable yield for acquired impaired loans for the years ended December 31, 2019, 2018, and 2017:

		2019				2018				2017
Beginning balance		$	37,115			$	36,446			$	36,868
Additions			9,764				3,566				—
Accretion to interest income			(24,535	)			(23,982	)			(24,597	)
Reclassification from nonaccretable difference			17,665				21,085				24,175
Ending balance		$	40,009			$	37,115			$	36,446

Schedule of Unpaid Principal Balance and Carrying Value for Acquired Non-Impaired Loans and Leases

The unpaid principal balance and carrying value for acquired non‑impaired loans and leases at December 31, 2019 and 2018 were as follows:

		2019								2018
		Unpaid Principal Balance				Carrying Value				Unpaid Principal Balance				Carrying Value
Commercial real estate		$	356,787			$	348,365			$	473,262			$	462,565
Residential real estate			130,412				128,527				127,478				124,659
Construction, land development, and other land			38,416				37,490				38,494				37,442
Commercial and industrial			159,599				153,660				344,879				328,672
Installment and other			971				944				1,831				1,596
Lease financing receivables			23,976				22,355				32,977				31,352
Total acquired non-impaired loans and leases		$	710,161			$	691,341			$	1,018,921			$	986,286

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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