XML 74 R59.htm IDEA: XBRL DOCUMENT
v3.19.1

MERGERS AND ACQUISITIONS - Narrative (Details) $ / shares in Units, $ in Thousands |  |  | 12 Months Ended |
--- | --- | --- | --- | ---
Oct. 23, 2018 $ / shares | Oct. 01, 2018 USD ($) $ / shares shares | Dec. 31, 2018 USD ($) shares | Dec. 31, 2017 USD ($) shares | Dec. 31, 2016 USD ($) shares | Dec. 31, 2015 USD ($)
Business Acquisition [Line Items] |  |  |  |  |  |
Shares of common stock issued for acquisition (in shares) | shares |  |  | 1,052,635 | 0 | 0 |
Goodwill |  |  | $ 12,592 | $ 719 | $ 719 | $ 0
Unaudited pro forma net income |  |  | 15,717 | 8,929 |  |
Pro forma revenue |  |  | 92,996 | 79,659 |  |
Merger related expenses |  |  | 3,197 | 0 | $ 0 |
Assets |  |  | 1,934,388 | 1,558,849 |  |
Loans |  |  | 1,233,643 | 997,216 |  |
Deposits |  |  | 1,558,756 | $ 1,219,515 |  |
Other Expenses |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Merger related expenses |  |  | 630 |  |  |
Information Systems |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Merger related expenses |  |  | 1,065 |  |  |
Investment Banking |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Merger related expenses |  |  | 1,502 |  |  |
Core Deposit Intangibles |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Amortization Period |  | 10 years |  |  |  |
Mercersburg Financial Corporation |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Percentage of interests acquired |  | 100.00% |  |  |  |
Cash paid |  | $ 4,866 |  |  |  |
Cash paid per acquiree shares (in usd per share) | $ / shares |  | $ 40.00 |  |  |  |
Total Consideration Transferred |  | $ 29,919 |  |  |  |
Total assets acquired |  | 181,430 |  |  |  |
Loans acquired |  | 141,103 |  |  |  |
Securities available for sale |  | 7,352 |  |  |  |
Total liabilities assumed |  | 163,384 |  |  |  |
Deposits |  | 160,433 |  |  |  |
Goodwill |  | 11,873 |  |  |  |
Core deposit intangibles |  | $ 3,840 |  |  |  |
Mercersburg Financial Corporation | Common Stock |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Closing stock price per share (in shares) | $ / shares |  | $ 23.80 |  |  |  |
Mercersburg Financial Corporation | Common Stock |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Shares of common stock issued for acquisition (in shares) | shares |  | 1,052,635 |  |  |  |
Common stock for each share converted (in shares) | shares |  | 1.5291 |  |  |  |
Hamilton Bancorp Inc. | Hamilton Bancorp Inc. |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Assets |  |  | 496,254 |  |  |
Loans |  |  | 369,457 |  |  |
Deposits |  |  | $ 384,171 |  |  |
Shares, Outstanding | shares |  |  | 3,416,414 |  |  |
Hamilton Bancorp Inc. | Common Stock |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Cash paid per acquiree shares (in usd per share) | $ / shares | $ 4.10 |  |  |  |  |
Acquisition stock exchange ratio | 0.54 |  |  |  |  |

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionsProFormaRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=84229725&loc=d3e1043-128460 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value at acquisition-date of the assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interests issued by the acquirer, including but not limited to, instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of assets acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=108330185&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.12) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_Deposits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Remaining amortization period of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82891408&loc=d3e4428-111522 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetReportedAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Per share or per unit amount of equity securities issued. + References No definition available. + Details
Name: | us-gaap_SharesIssuedPricePerShare
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of shares issued which are neither cancelled nor held in the treasury. + References No definition available. + Details
Name: | us-gaap_SharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business Combination, Consideration Transferred, Common Stock Shares Issued, No Par Value, For Each Share Of Acquiree Shares Owned + References No definition available. + Details
Name: | wk_BusinessCombinationConsiderationTransferredCommonStockSharesIssuedNoParValueForEachShareOfAcquireeSharesOwned
Namespace Prefix: | wk_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business Combination, Consideration Transferred, Equity Interest Issued And Issuable, Cash Paid Per Acquiree Share + References No definition available. + Details
Name: | wk_BusinessCombinationConsiderationTransferredEquityInterestIssuedAndIssuableCashPaidPerAcquireeShare
Namespace Prefix: | wk_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business Combination Consideration Transferred Equity Interests Issued And Issuable Number Of Shares For Each Share Of Acquired Entity's Shares + References No definition available. + Details
Name: | wk_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableNumberOfSharesForEachShareOfAcquiredEntitysShares
Namespace Prefix: | wk_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Loans And Lease Receivables + References No definition available. + Details
Name: | wk_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsLoansAndLeaseReceivables
Namespace Prefix: | wk_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Deposits + References No definition available. + Details
Name: | wk_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesDeposits
Namespace Prefix: | wk_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | wk_AcquisitionRelatedCostsByExpenseAxis=wk_AcquisitionRelatedCostsOtherExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | wk_AcquisitionRelatedCostsByExpenseAxis=wk_InformationSystemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | wk_AcquisitionRelatedCostsByExpenseAxis=wk_InvestmentBankingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CoreDepositsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=wk_MercersburgFinancialCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EquityInterestIssuedOrIssuableByTypeAxis=us-gaap_CommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=wk_HamiltonBancorpIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=wk_HamiltonBancorpIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |