Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2018

Finite-Lived Intangible Assets [Line Items]

Schedule of Intangible Assets and Goodwill [Table Text Block]

The following table presents gross carrying value and accumulated amortization by major intangible asset class as of September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018				December 31, 2017
	Gross Carrying Value		Accumulated Amortization		Gross Carrying Value		Accumulated Amortization
Goodwill not subject to amortization (effective 1/1/02)	$	90,401	$	3,760	$	63,910	$	3,760
Intangibles from branch acquisition	3,015		3,015		3,015		3,015
Core deposit intangibles	25,086		13,153		19,862		11,473
Other intangibles	3,731		2,422		3,731		2,285
	$	122,233	$	22,350	$	90,518	$	20,533

Intangible Assets, Mortgage Servicing Rights [Table Text Block]

The following table summarizes the activity pertaining to mortgage servicing rights included in intangible assets as of September 30, 2018, September 30, 2017 and December 31, 2017 (in thousands):



	September 30, 2018			September 30, 2017			December 31, 2017
Beginning Balance	$	844			$985		$	985
Mortgage servicing rights acquired during period	1,522			—			—
Mortgage servicing rights capitalized	7			—			—
Mortgage servicing rights amortized	(242		)	(105		)	(141		)
Ending Balance	$	2,131			$880		$	844

Schedule of Intangible Assets Amortization Expense [Table Text Block]

Total amortization expense for the three and nine months ended September 30, 2018 and 2017 was as follows (in thousands):



	Three months ended September 30,				Nine months ended September 30,
	2018		2017		2018		2017
Core deposit intangibles	669		466		$	1,680	$	1,409
Other intangibles	46		46		137		137
Mortgage servicing rights	123		33		242		105
	$	838	$	545	$	2,059	$	1,651

Schedule of Expected Amortization Expense [Table Text Block]

Aggregate amortization expense for the current year and estimated amortization expense for each of the five succeeding years is shown in the table below (in thousands):



Aggregate amortization expense:
For period 01/01/18-09/30/18	$	2,059
Estimated amortization expense:
For period 07/01/18-12/31/18	718
For year ended 12/31/19	2,903
For year ended 12/31/20	2,409
For year ended 12/31/21	1,943
For year ended 12/31/22	1,730
For year ended 12/31/23	1,547

First Clover Leaf [Member]

Finite-Lived Intangible Assets [Line Items]

Reconciliation of purchase price to goodwill recorded [Table Text Block]

The following table provides a reconciliation of the purchase price paid for the acquisition of First Bank and the amount of goodwill recorded (in thousands):



Purchase price (in excess of net book value)			$	26,946
Purchase accounting adjustments:
Fair value of securities	320
Fair value of loans, net	3,463
Fair value of OREO	12
Fair value of mortgage servicing rights	(1,097	)
Fair value of premises and equipment	689
Fair value of time deposits	1,301
Fair value of FHLB advances	(328	)
Fair value of subordinated debentures	(1,451	)
Core deposit intangible	(5,224	)
Other assets and other liabilities, net	1,860
			(455		)
Resulting goodwill from acquisition			$	26,491