Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2019

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, 2019 and December 31, 2018 (in thousands):



	September 30, 2019				December 31, 2018
	Gross Carrying Value		Accumulated Amortization		Gross Carrying Value		Accumulated Amortization
Goodwill not subject to amortization (effective 1/1/02)	$	108,752	$	3,760	$	109,037	$	3,760
Intangibles from branch acquisition	3,015		3,015		3,015		3,015
Core deposit intangibles	32,355		16,884		32,355		14,017
Other intangibles	16,029		3,600		16,029		2,648
	$	160,151	$	27,259	$	160,436	$	23,440

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, 2019, September 30, 2018 and December 31, 2018 (in thousands):



	September 30, 2019			September 30, 2018			December 31, 2018
Beginning Balance	$	2,101			$844		$	844
Mortgage servicing rights acquired during period	—			1,522			1,558
Mortgage servicing rights capitalized	—			7			7
Valuation reserve	(384		)	—			—
Mortgage servicing rights amortized	(293		)	(242		)	(308		)
I/O Strip	145			—			—
Ending Balance	$	1,569			$2,131		$	2,101

Schedule of Intangible Assets Amortization Expense [Table Text Block]

Total amortization expense for the nine months ended September 30, 2019 and 2018 was as follows (in thousands):



	Three months ended September 30,				Nine months ended September 30,
	2019		2018		2019		2018
Core deposit intangibles	935		669		$	2,868	$	1,680
Customer list intangibles	317		46		952		137
Mortgage servicing rights	121		123		732		242
	$	1,373	$	838	$	4,552	$	2,059

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 01/01/19-09/30/19	$	4,552
Estimated amortization expense:
For period 10/01/19-12/31/19	1,396
For year ended 12/31/20	4,836
For year ended 12/31/21	4,192
For year ended 12/31/22	3,826
For year ended 12/31/23	3,510
For year ended 12/31/24	2,910

First BancTrust [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

SCB Bancorp [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 SCB and the amount of goodwill recorded (in thousands):



Purchase price (in excess of net book value)				$	21,694
Purchase accounting adjustments:
Fair value of securities	$	41
Fair value of loans, net	3,377
Fair value of OREO	345
Fair value of premises and equipment	(953		)
Fair value of time deposits	(343		)
Fair value of FHLB advances	(29		)
Core deposit intangible	(7,269		)
Customer list intangible	(12,298		)
Other assets and other liabilities, net	13,786
				(3,343		)
Resulting goodwill from acquisition				$	18,351