EX-21.1

Exhibit 21.1

Subsidiaries of County Bancorp, Inc.

Exact Name of Subsidiaries of Registrant as Specified in their Charter	State or Other Jurisdiction of Incorporation or Organization
Investors Community Bank	Wisconsin
County Acquisition LLC	Wisconsin
County Bancorp Statutory Trust II	Delaware
County Bancorp Statutory Trust III	Delaware
ICB Investment Corp.	Nevada
Investors Insurance Services, LLC	Wisconsin
ABS 1, LLC	Wisconsin

1176577.v1

EX-23.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

County Bancorp, Inc.

Manitowoc, Wisconsin

We consent to the incorporation by reference in Registration Statement No. 333-200081 on Form S-1 of County Bancorp, Inc. of our reports, dated March 23, 2016, relating to our audits of the consolidated financial statements which appear in this Annual Report on Form 10-K of County Bancorp, Inc. for the years ended December 31, 2015 and 2014.

/s/ CliftonLarsonAllen LLP

Milwaukee, Wisconsin

March 23, 2016

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO 18 U.S.C.

SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Timothy J. Schneider, certify that:

1. I have reviewed this annual report on Form 10-K of County Bancorp, Inc.;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: March 23, 2016

	/s/ Timothy J. Schneider
Timothy J. Schneider
President

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO 18 U.S.C.

SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Gary R. Abramowicz, certify that:

1.I have reviewed this annual report on Form 10-K of County Bancorp, Inc.;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) an 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: March 23, 2016

	/s/ Gary R. Abramowicz
Gary R. Abramowicz
Chief Financial Officer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of County Bancorp, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2015 as filed with the Securities and Exchange Commission on or about the date hereof (the “Report”), I, Timothy J. Schneider, President of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Timothy J. Schneider

Timothy J. Schneider

President

March 23, 2016

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to County Bancorp, Inc. and will be retained by County Bancorp, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of County Bancorp, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2015 as filed with the Securities and Exchange Commission on or about the date hereof (the “Report”), I, Gary R. Abramowicz, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Gary R. Abramowicz

Gary R. Abramowicz

Chief Financial Officer

March 23, 2016

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to County Bancorp, Inc. and will be retained by County Bancorp, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

XML

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 23, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	COUNTY BANCORP, INC.
Entity Central Index Key	0001470205
Trading Symbol	ICBK
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Entity Public Float			$ 43,250,099
Entity Common Stock, Shares Outstanding		5,786,701

XML

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 14,907	$ 10,480
Securities available for sale, at fair value	83,281	81,282
FHLB Stock, at cost	3,507	1,252
Loans held for sale	9,201	4,114
Loans, net of allowance for loan losses of $10,405 as of December 31, 2015, $10,603 as of December 31, 2014	737,784	637,519
Premises and equipment, net	7,165	4,596
Loan servicing rights	8,145	7,746
Other real estate owned, net	2,872	7,137
Cash surrender value of bank owned life insurance	11,155	10,863
Deferred tax asset, net	2,048	2,321
Accrued interest receivable and other assets	4,824	4,446
Total assets	884,889	771,756
Deposits:
Noninterest-bearing	70,914	81,534
Interest-bearing	601,312	523,935
Total deposits	672,226	605,469
Other borrowings	3,945	23,857
Advances from FHLB	66,445	28,000
Subordinated debentures	12,372	12,372
Accrued interest payable and other liabilities	7,877	7,015
Total liabilities	762,865	676,713
Small Business Lending Fund redeemable preferred stock-variable rate, noncumulative, nonparticipating, $1,000 stated value; 15,000 shares authorized and issued, $15,000 redemption amount	15,000	15,000
SHAREHOLDERS' EQUITY
Preferred stock-variable rate, non-cumulative, nonparticipating, $1,000 stated value; 15,000 shares authorized; 8,000 shares issued	8,000	8,000
Common stock - $0.01 par value; 50,000,000 authorized; 6,192,609 shares issued and 5,771,001 shares outstanding as of December 31, 2015 and 4,908,560 shares issued and 4,498,790 shares outstanding as of December 31, 2014	19	5
Surplus	34,717	16,970
Retained earnings	68,825	59,254
Treasury stock, at cost, 421,608 and 409,770 shares, respectively	(4,758)	(4,572)
Accumulated other comprehensive income	221	386
Total shareholders' equity	107,024	80,043
Total liabilities and shareholders' equity	$ 884,889	$ 771,756

XML

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Allowance for loan losses	$ 10,405	$ 10,603
Small Business Lending Fund redeemable preferred stock, stated value	$ 1,000	$ 1,000
Small Business Lending Fund redeemable preferred stock, shares authorized	15,000	15,000
Small Business Lending Fund redeemable preferred stock, shares issued	15,000	15,000
Small Business Lending Fund redeemable preferred stock, redemption amount	$ 15,000	$ 15,000
Preferred Stock, stated value	$ 1,000	$ 1,000
Preferred Stock, shares authorized	15,000	15,000
Preferred Stock, shares issued	8,000	8,000
Common Stock, par value	$ 0.01	$ 0.01
Common Stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	6,192,609	4,908,560
Common Stock, shares outstanding	5,771,001	4,498,790
Treasury Stock, shares	421,608	409,770

XML

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 32,301	$ 29,416
Taxable securities	964	897
Tax-exempt securities	437	474
Federal funds sold and other	65	110
Total interest and dividend income	33,767	30,897
INTEREST EXPENSE
Deposits	6,238	6,154
FHLB advances and other borrowed funds	882	903
Subordinated debentures	400	480
Total interest expense	7,520	7,537
Net interest income	26,247	23,360
Provision for loan losses	(1,019)	589
Net interest income after provision for loan losses	27,266	22,771
NON-INTEREST INCOME
Services charges	1,039	788
Gain on sale of loans, net	429	321
Loan servicing fees	5,323	4,938
Other	894	1,101
Total non-interest income	7,685	7,148
NON-INTEREST EXPENSE
Employee compensation and benefits	10,769	10,209
Occupancy	338	299
Write-down of other real estate owned	256	1,190
Other	6,095	5,327
Total non-interest expense	17,458	17,025
Income before income taxes	17,493	12,894
Income tax expense	6,519	4,684
NET INCOME	$ 10,974	$ 8,210
NET INCOME PER SHARE:
Basic	$ 1.85	$ 1.73
Diluted	1.82	$ 1.69
Dividends paid per share	$ 0.16

XML

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 10,974	$ 8,210
Other comprehensive income (loss):
Unrealized gains (losses) on securities available for sale	(270)	687
Income tax (expense) benefit	105	(270)
Total other comprehensive income (loss)	(165)	417
Comprehensive income	$ 10,809	$ 8,627

XML

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	SBLF	Preferred Stock	Common Stock	Surplus	Retained Earnings	Retained Earnings SBLF	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2013	$ 71,809		$ 8,000	$ 5	$ 16,004	$ 51,514		$ (3,683)	$ (31)
Net income	8,210					8,210
Other comprehensive income	417								417
Stock compensation expense, net of tax	154				154
Purchase of treasury stock	(889)							(889)
Cash dividends declared on preferred stock	(320)	$ (150)				(320)	$ (150)
Proceeds from sale of common stock	812				812
Balance at Dec. 31, 2014	80,043		8,000	5	16,970	59,254		(4,572)	386
Net income	10,974					10,974
Other comprehensive income	(165)								(165)
Stock compensation expense, net of tax	360				360
Purchase of treasury stock	(154)				32			(186)
Cash dividends declared on preferred stock	(320)	$ (165)				(320)	$ (165)
Proceeds from sale of common stock	17,369			14	17,355
Balance at Dec. 31, 2015	107,024		$ 8,000	$ 19	$ 34,717	68,825		$ (4,758)	$ 221
Cash dividends declared on common stock	$ (918)					$ (918)

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CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statement Of Stockholders Equity [Abstract]
Purchase of treasury stock, shares	11,838	44,790
Proceeds from sale of common stock, shares	1,284,049	44,790

XML

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities
Net income	$ 10,974	$ 8,210
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization of premises and equipment	592	611
Provision for loan losses	(1,019)	589
Realized loss on sales of other real estate owned	254	278
Write-down of other real estate owned	256	1,190
Realized gain on sales of premises and equipment	(2)
Increase in cash surrender value of bank owned life insurance	(293)	(286)
Deferred income tax expense	380	731
Stock compensation expense, net	360	154
Net amortization of securities	569	512
Net change in:
Accrued interest receivable and other assets	(378)	(407)
Loans held for sale	(5,087)	3,238
Loan servicing rights	(399)	(217)
Accrued interest payable and other liabilities	862	853
Net cash provided by operating activities	7,069	15,456
Cash flows from investing activities
Proceeds from maturities, principal repayments, and call of securities available for sale	8,435	11,566
Purchases of securities available for sale	(11,274)	(19,664)
Purchases of FHLB stock	(2,255)
Loan originations and principal collections, net	(100,775)	(80,786)
Proceeds from sales of premises and equipment	8	65
Purchases of premises and equipment	(3,167)	(1,038)
Capitalized additions to other real estate owned	(39)	(438)
Proceeds from sales of other real estate owned	5,324	9,237
Net cash used in investing activities	(103,743)	(81,058)
Cash flows from financing activities
Net increase in demand and savings deposits	24,062	38,226
Net increase (decrease) in certificates of deposits	42,694	(49,065)
Net change in other borrowings	(19,912)	9,688
Proceeds from FHLB Advances	795,695	11,000
Repayment of FHLB Advances	(757,250)	(5,000)
Proceeds from sale of treasury stock	(154)	(889)
Proceeds from issuance of common stock	17,369	812
Dividends paid on common stock	(918)
Dividends paid on preferred stock	(320)	(320)
Net cash provided by financing activities	101,101	4,302
Net change in cash and cash equivalents	4,427	(61,300)
Cash and cash equivalents, beginning of period	10,480	71,780
Cash and cash equivalents, end of period	14,907	10,480
Cash paid during the period for:
Interest	7,435	7,531
Income taxes	5,860	4,497
Noncash investing activities:
Transfer from loans to other real estate owned	1,530	1,321
Loans charged off	1,907	647
SBLF
Cash flows from financing activities
Dividends paid on preferred stock	$ (165)	$ (150)

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting and reporting policies of County Bancorp, Inc. (the “Company”) and its subsidiaries conform to accounting principles generally accepted in the United States of America (“GAAP”) and to general practice within the banking industry. The following is a description of the more significant of those policies.

Nature of Business and Significant Concentrations of Credit Risk

The Company is the sole shareholder of Investors Community Bank (“the Bank”) and County Acquisition LLC, a Wisconsin limited liability company. The Bank is the sole shareholder of ICB Investments Corp, a wholly-owned Nevada subsidiary and sole member of Investors Insurance Services, LLC and ABS 1, LLC, which are both Wisconsin limited liability companies. The Company commenced operations in May of 1996; the Bank commenced operations in March of 1997. ICB Investments Corp commenced operations in 2001. In July of 2010, the Bank formed Investors Insurance Services, LLC for the sole purpose of protecting the Bank from liability risk when selling crop insurance. Selling crop insurance had historically been a business function performed within the Bank and is not a new service. In September of 2011, the Bank formed ABS 1, LLC, for the sole purpose of holding real estate and personal property for sale which was obtained through repossession.  In November 2015, the Company formed County Acquisition LLC, for the sole purpose of acquiring Fox River Valley Bancorp, Inc.  

The Bank provides a full range of banking and related financial services which includes real estate lending, business services, and agricultural finance to individual and corporate customers primarily located within the state of Wisconsin. The Bank’s primary source of revenue is providing loans to customers, who are predominantly engaged in dairy farming and commercial activities. Its primary deposit products are savings and term certificate accounts. The Bank is subject to competition from other financial institutions and is regulated by federal and state banking agencies and undergoes periodic examinations by those agencies.

The Company has no other significant activities other than ownership of the Bank. Note 4 discusses the types of securities that the Company invests in. Note 5 discusses the types of lending that the Company engages in.

Agricultural loans, including agricultural operating, real estate and construction, represent 67% and 64% of our total loan portfolio at December 31, 2015 and 2014, respectively. Commercial real estate, including commercial construction loans, represents 22% and 21% of our total loan portfolio at December 31, 2015 and 2014, respectively.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, the Bank, County Acquisition LLC, and the Bank’s wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company also has two wholly-owned subsidiaries, County Bancorp Statutory Trust II and County Bancorp Statutory Trust III, that are both Delaware statutory trusts, which have not been consolidated in accordance with accounting guidance related to variable interest entities.

Use of Estimates in Preparing Financial Statements

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of valuation of securities available for sale, the allowance for loan losses, loan servicing rights, other real estate owned, fair values of financial instruments, and deferred tax assets. Actual results could differ from those estimates.

Cash and Cash Equivalents

For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash and balances due from banks and federal funds sold, all of which mature within 90 days.

In the normal course of business, the Company maintains balances with correspondent banks. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (the “FDIC”) up to specified limits. Management believes these financial institutions have strong credit ratings and the credit risk related to these deposits is minimal.

Securities Available for Sale

Available for sale securities are carried at fair value with unrealized gains and losses excluded from earnings and reported separately in other comprehensive income (loss). The Company currently has no securities designated as trading or held-to-maturity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. They are included in non-interest income or expense and, when applicable, are reported as a reclassification adjustment in other comprehensive income (loss).

Declines in the fair value of individual available for sale securities below their cost that are other than temporary result in write-downs of the individual securities to their fair value. The Company monitors the investment security portfolio for impairment on an individual security basis and has a process in place to identify securities that could potentially have a credit impairment that is other than temporary. This process involves analyzing the length of time and the extent to which the fair value has been less than the amortized cost basis, the market liquidity for the security, the financial condition and near-term prospects of the issuer, expected cash flows, and the Company’s intent and ability to hold the investment for a period of time sufficient to recover the temporary impairment. A decline in value due to a credit event that is considered other than temporary is recorded as a loss in non-interest income.

Federal Home Loan Bank Stock

The Bank, as a member of the Federal Home Loan Bank of Chicago (the “FHLB”), is required to maintain an investment in the capital stock of the FHLB based on the level of borrowings and other factors, and may invest additional amounts. Based on the redemption provisions of the FHLB, the stock has no quoted market value and is carried at cost. It is periodically evaluated by management for impairment. Because it is viewed as a long term investment, impairment is based on ultimate recovery of par value. Both stock and cash dividends are reported as income.

Loans Held for Sale

Loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value. Gains and losses on loan sales (sale proceeds minus carrying value) are recorded in non-interest income and direct loan origination costs and fees are deferred at origination of the loan and are recognized in non-interest income upon sale of the loan.

Loans

Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding unpaid principal balances adjusted for unearned income and the allowance for loan losses. Interest income is accrued on the unpaid principal balance. Loan origination fees, non-refundable fees and direct loan origination costs on real estate and commercial loans are, in the opinion of management, insignificant and recognized as current income and are not accounted for as an adjustment of yield of the related loan categories.

The accrual of interest on mortgage and commercial loans is discontinued at the time the principal and interest is 90 days delinquent unless the credit is well-secured and in the process of collection.  Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful.

All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on nonaccrual loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.

Allowance for Loan Losses

The allowance for loan losses (hereinafter referred to as “allowance”) is an estimate of loan losses inherent in the Company’s loan portfolio. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after loan losses and loan growth. Loan losses are charged off against the allowance when the Company determines the loan balance to be uncollectible. Cash received on previously charged off amounts is recorded as a recovery to the allowance.

The allowance consists of two primary components, general reserves and specific reserves related to impaired loans. The general component covers non-impaired loans and is based on historical losses adjusted for current factors. The historical loss experience is determined by portfolio segment and is based on a weighted average of the actual loss history experienced by the Company over the most recent four years. The Company places more emphasis, or weight, on the more current quarters in the loss history period. This actual loss experience is adjusted for economic factors based on the risks present for each portfolio segment. These economic factors include consideration of the following: levels of and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. These factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment.

A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is generally measured on a loan by loan basis by either the present value of expected future cash flows discounted at the loans’ effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent.

Under certain circumstances, the Company will provide borrowers relief through loan restructurings. A restructuring of debt constitutes a troubled debt restructuring (“TDR”) if the Company for economic or legal reasons related to the borrower’s financial difficulties grants a concession to the borrower that it would not otherwise consider. Restructured loans typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. Loans that are reported as TDRs are considered impaired and measured for impairment as described above. TDR concessions can include reduction of interest rates, extension of maturity dates, forgiveness of principal or interest due, or acceptance of other assets in full or partial satisfaction of the debt. Restructured loans can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. Nonaccrual restructured loans are included and treated with other nonaccrual loans.

Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment disclosures, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower.

The Company maintains a separate general valuation allowance for each portfolio segment. These portfolio segments include agricultural, commercial, commercial real estate, residential real estate, installment and consumer other with risk characteristics described as follows:

Agricultural: Agricultural loans generally possess a lower inherent risk of loss than real estate portfolio segments because these loans are generally underwritten to existing cash flows of operating businesses. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans.

Commercial: Commercial loans generally possess a lower inherent risk of loss than real estate portfolio segments because these loans are generally underwritten to existing cash flows of operating businesses. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans.

Commercial Real Estate: Commercial real estate loans generally possess a higher inherent risk of loss than other real estate portfolio segments, except land and construction loans. Adverse economic developments or an overbuilt market impact commercial real estate projects and may result in troubled loans. Trends in vacancy rates of commercial properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for the properties to produce sufficient cash flow to service debt obligations.

Residential Real Estate: The degree of risk in residential mortgage and home equity lending depends primarily on the loan amount in relation to collateral value, the interest rate and the borrower’s ability to repay in an orderly fashion. These loans generally possess a lower inherent risk of loss than other real estate portfolio segments. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers’ capacity to repay their obligations may be deteriorating.

Installment and Consumer Other: The installment and consumer other loan portfolio is usually comprised of a large number of small loans. Most loans are made directly for consumer purchases. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate the borrowers’ capacity to repay their obligations may be deteriorating.

Although management believes the allowance to be adequate, ultimate losses may vary from its estimates. At least quarterly, the board of directors reviews the adequacy of the allowance, including consideration of the relevant risks in the portfolio, current economic conditions and other factors. If the board of directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company’s primary regulator reviews the adequacy of the allowance. The regulatory agencies may require additions to the allowance based on their judgment about information available at the time of their examinations.

Bank Premises and Equipment

Land is carried at cost. Bank premises and equipment are carried at cost, less accumulated depreciation. Depreciation is computed on the straight line method. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any recognized gain or loss is reflected in income for the period. The cost of maintenance and repairs is charged to expense as incurred; significant renewals and improvements are capitalized and a deduction is made from the property accounts for retirements of capitalized renewals or improvements. Gains and losses on dispositions are included in current operations.

Off-Balance Sheet Credit Related Financial Instruments

In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit arrangements, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded when they are funded. The Company maintains a separate allowance for off balance sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off balance sheet commitments is included in other liabilities.

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of carrying amount or the fair value less costs to sell.

Loan Servicing Rights

Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. Servicing rights resulting from the sale or securitization of loans originated by the Company are initially measured at fair value at the date of transfer. The Company subsequently measures each class of servicing asset using the amortization method. Under the amortization method, servicing rights are amortized in proportion to and over the period of estimated net servicing income. The amortized assets are assessed for impairment or increased obligation based on fair value at each reporting date.

Fair value is based on market prices for comparable servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. These variables change from quarter-to-quarter as market conditions and projected interest rates change, and may have an adverse impact on the value of the servicing right and may result in a reduction to non-interest income.

Servicing assets measured using the amortization method are evaluated and measured for impairment. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the carrying amount of the servicing assets for that tranche. The valuation allowance is adjusted to reflect changes in the measurement of impairment after the initial measure of the impairment.

Changes in the valuation allowances are reported with loan servicing fees on the income statement. Fair value in excess of the carrying amount of servicing assets for that stratum is not recognized.

Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal; or a fixed amount per loan and are recorded as income when earned. The amortization of loan servicing rights is netted against loan servicing fee income.

Other Real Estate Owned

Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value at the date of foreclosure less estimated costs to sell, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less estimated costs to sell. Revenue and expenses from operations and changes in the valuation allowance are included in other non-interest expense.

Impairment losses on assets to be held and used are measured at the amount by which the carrying amount of a property exceeds its fair value. The evaluation of impairment is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. Due to potential changes in conditions, it is at least reasonably possible that changes in fair values will occur in the near term and that such changes could materially affect the amounts reported in the Company’s financial statements. Costs of significant asset improvements are capitalized, whereas costs relating to holding assets are expensed. Revenue and expenses from operations and changes in the valuation allowance are included in other non-interest expense.

Cash Surrender Value of Bank Owned Life Insurance

The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at its cash surrender value, or the amount that can be realized, if lower.

Income Taxes

The Company accounts for income taxes in accordance with income tax accounting guidance, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions.

The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is determined based on the tax effects of the temporary differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. 

Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not the some portion or all of the deferred tax asset will not be realized.

The Company files income taxes returns in the U.S. federal jurisdiction and in the state of Wisconsin. The Company is no longer subject to U.S. federal or state income tax examinations by tax authorities for years before 2012.

The Company recognizes interest and penalties on income taxes as a component of other non-interest expense.

Comprehensive Income

Recognized revenue, expenses, gains, and losses are included in net income. Certain changes in assets and liabilities, such as unrealized gains and losses on securities available for sale, are reported as a separate component of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income.

Equity Incentive Plan

Stock compensation accounting guidance requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost will be measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans.

The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the market price of the Company’s common stock at the date of grant is used for restricted stock awards.

Treasury Stock

Common stock shares repurchased are recorded as treasury stock at cost.

Earnings per Share

Basic earnings per share represent income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflect additional potential common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options, and are determined using the treasury stock method.

Treasury shares are not deemed outstanding for earnings per share calculations.

Transfers of Financial Assets

Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company—put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

The transfer of a participating interest in an entire financial asset must also meet the definition of a participating interest. A participating interest in a financial asset has all of the following characteristics: (1) from the date of transfer, it must represent a proportionate (pro rata) ownership interest in the financial asset, (2) from the date of transfer, all cash flows received, except any cash flows allocated as any compensation for servicing or other services performed, must be divided proportionately among participating interest holders in the amount equal to their share ownership, (3) the rights of each participating interest holder must have the same priority, and (4) no party has the right to pledge or exchange the entire financial asset unless all participating interest holders agree to do so.

Advertising Costs

Advertising costs are expensed as incurred.

Fair Value of Financial Instruments

Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in Note 19. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates.

Stock Split

On April 1, 2014, the board of directors approved a 10-for-1 stock split of the Company’s common stock effective April 4, 2014. The accompanying financial statements give effect to this stock split.

Segments

The Company’s operations consist of one segment, community banking.

New Accounting Pronouncements

In January 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-04, Receivables—Troubled Debt Restructuring by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans Foreclosure. The update clarifies when an in substance foreclosure occurs, that is, when a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan. This is the point when the consumer mortgage loan should be derecognized and the real property recognized. This update will be effective for annual periods beginning after December 31, 2014 for public companies and early adoption is permitted. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers (“Topic 606”) (“ASU 2014-09”). This update is the culmination of efforts by the FASB and the International Accounting Standards Board (“IASB”) to develop a common revenue standard for GAAP and International Financial Reporting Standards (“IFRS”) and creates a new Topic 606—Revenue from Contracts with Customers. ASU 2014-09 supersedes Topic 605—Revenue Recognition and most industry-specific guidance. The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those good or services. The guidance in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle or revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. The amendments in ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period and early application is not allowed. The Company is currently evaluating the effects of ASU 2014-09 on its financial statements and disclosures, if any.

In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs. The update simplifies the presentation of debt issuance costs by requiring that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. For public companies, this update is effective for interim and annual periods beginning after December 15, 2015, and is to be applied retrospectively. Early adoption is permitted. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.

In November 2015, FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes. This ASU requires entities to present deferred tax assets (DTAs) and deferred tax liabilities (DTLs), along with any related valuation allowance, as noncurrent in a balance sheet. This ASU eliminates current guidance requiring deferred taxes for each jurisdiction to be presented as a net current asset or liability and a net noncurrent asset or liability. As a result, each jurisdiction would have one net noncurrent DTA or DTL balance. The ASU does not change the existing requirement that only permits offsetting DTAs and DTLs within a particular jurisdiction. The amendments in this ASU are effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The adoption of this guidance is not expected to have a significant impact on the Company’s consolidated financial statements.

In January 2016, FASB issued ASU 2016-01, Financial Instruments: Recognition and Measurement of Financial Assets and Financial Liabilities, to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. This amendment supersedes the guidance to classify equity securities with readily determinable fair values into different categories, requires equity securities to be measured at fair value with changes in the fair value recognized through net income, and simplifies the impairment assessment of equity investments without readily determinable fair values. The amendment requires public business entities that are required to disclose the fair value of financial instruments measured at amortized cost on the balance sheet to measure that fair value using the exit price notion. The amendment requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option. The amendment requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or in the accompanying notes to the financial statements. The amendment reduces diversity in current practice by clarifying that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available for sale securities in combination with the entity’s other deferred tax assets. This amendment is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Entities should apply the amendment by means of a cumulative-effect adjustment as of the beginning of the fiscal year of adoption, with the exception of the amendment related to equity securities without readily determinable fair values, which should be applied prospectively to equity investments that exist as of the date of adoption. The Company is currently evaluating the effects of this ASU will have on its consolidated financial statements.

In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases: Amendments to the FASB Accounting Standards Codification which requires companies to recognize all leases as assets and liabilities on the consolidated balance sheet. This ASU retains a distinction between finance leases and operating leases, and the classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the current accounting literature. The result of retaining a distinction between finance leases and operating leases is that under the lessee accounting model, the effect of leases in a consolidated statement of comprehensive income and a consolidated statement of cash flows is largely unchanged from previous GAAP. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Earlier application is permitted. The Company is currently evaluating the effects of this ASU will have on its financial statements and disclosures, if any.

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ACQUISITIONS

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

ACQUISITIONS

NOTE 2—ACQUISITION

On November 19, 2015, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) by and among the Company, County Acquisition LLC, a wholly-owned subsidiary of the Company, and Fox River Valley Bancorp, Inc., a Wisconsin corporation (“Fox River Valley”), pursuant to which the Company will acquire Fox River Valley and its wholly-owned bank subsidiary, The Business Bank.  Under the terms of the Merger Agreement, the Company will acquire 100% of Fox River Valley’s outstanding common stock for aggregate consideration of $28.9 million.

The purpose of the merger is for strategic reasons beneficial to the Company. The acquisition is consistent with its growth plans to expand into the desirable markets of Appleton and Green Bay, Wisconsin and diversify its loan portfolio to decrease its agricultural concentration.  The Company believes it is well-positioned to achieve stronger financial performance and enhance shareholder value through synergies of the combined operations.

Fox River Valley’s shareholders approved the Merger Agreement on March 17, 2016.  The merger transaction is appropriately not reflected in the Company’s December 31, 2015 financial statements as it is not expected to close until the second quarter of 2016 and is subject to customary closing and regulatory approvals.

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RESTRICTIONS ON CASH AND CASH EQUIVALENTS

12 Months Ended

Dec. 31, 2015

Cash And Cash Equivalents [Abstract]

RESTRICTIONS ON CASH AND CASH EQUIVALENTS

NOTE 3—RESTRICTIONS ON CASH AND CASH EQUIVALENTS

The Bank is required to maintain average balances on hand or with the Federal Reserve Bank. At December 31, 2015 and 2014, these reserve balances amounted to $7,432,000 and $6,478,000, respectively.

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SECURITIES AVAILABLE FOR SALE

12 Months Ended

Dec. 31, 2015

Investments Debt And Equity Securities [Abstract]

SECURITIES AVAILABLE FOR SALE

NOTE 4—SECURITIES AVAILABLE FOR SALE

The amortized cost and fair value of securities available for sale are as follows:

	Amortized		Unrealized		Unrealized			Fair
	Cost		Gains		Losses			Value
December 31, 2015
U.S. government and agency securities	$	2,003	$	—	$	—		$	2,003
Municipal securities		46,185		185		(58	)		46,312
Mortgage-backed securities		34,728		356		(118	)		34,966
	$	82,916	$	541	$	(176	)	$	83,281
December 31, 2014
U.S. government and agency securities	$	2,006	$	1	$	(2	)	$	2,005
Municipal securities		41,751		237		(139	)		41,849
Mortgage-backed securities		36,889		636		(97	)		37,428
	$	80,646	$	874	$	(238	)	$	81,282

The amortized cost and fair value of securities at December 31, 2015 and 2014, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

	Amortized		Fair
	Cost		Value
December 31, 2015
Due in one year or less	$	5,005	$	5,017
Due from one to five years		39,329		39,400
Due from five to ten years		3,854		3,898
Due after ten years		—		—
Mortgage-backed securities		34,728		34,966
	$	82,916	$	83,281
December 31, 2014
Due in one year or less	$	2,007	$	2,011
Due from one to five years		41,750		41,843
Due from five to ten years		—		—
Due after ten years		—		—
Mortgage-backed securities		36,889		37,428
	$	80,646	$	81,282

There were no sales for realized gains or losses for the year ended December 31, 2015 and 2014 of securities available for sale.

At December 31, 2015 and 2014, the carrying amount of securities pledged to secure the FHLB advances was $0 and $11,739,000, respectively, in addition to the FHLB stock. At December 31, 2015 and 2014, the carrying amount of securities pledged to secure the Federal Reserve Bank Line of Credit was $15,764,000 and $17,837,000, respectively.

Temporarily Impaired Securities

The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2015 and 2014.

Securities available for sale that have been in a continuous unrealized loss position are as follows:

	Less Than 12 Months					12 Months or Greater					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
	Value		Losses			Value		Losses			Value		Losses
December 31, 2015
U.S. government and agency securities	$	2,003	$	—		$	—	$	—		$	2,003	$	—
Municipal securities		14,153		(53	)		711		(5	)		14,864		(58	)
Mortgage-backed securities		11,291		(86	)		2,039		(32	)		13,330		(118	)
	$	27,447	$	(139	)	$	2,750	$	(37	)	$	30,197	$	(176	)
December 31, 2014
U.S. government and agency securities	$	997	$	(2	)	$	—	$	—		$	997	$	(2	)
Municipal securities		16,724		(100	)		3,736		(39	)		20,460		(139	)
Mortgage-backed securities		6,698		(33	)		5,651		(64	)		12,349		(97	)
	$	24,419	$	(135	)	$	9,387	$	(103	)	$	33,806	$	(238	)

The unrealized loss on the investments at December 31, 2015 and 2014 is due to normal fluctuations and pricing inefficiencies. The contractual terms of the investments do not permit the issuers to settle the securities at a price less than the amortized cost basis of the investment. Because the Company does not intend to sell the investments and it is not more-likely-than-not that the Company will be required to sell the investments before recovery of the amortized cost basis, which may be maturity, the Company does not consider these investments to be other-than-temporarily impaired at December 31, 2015 or 2014.

Other-Than-Temporary Impairment

Upon acquisition of a security, the Company decides whether it is within the scope of the accounting guidance for beneficial interests in securitized financial assets or will be evaluated for impairment under the accounting guidance for investments in debt and equity securities.

The accounting guidance for beneficial interests in securitized financial assets provides incremental impairment guidance for a subset of the debt securities within the scope of the guidance for investments in debt and equity securities. For securities where the security is a beneficial interest in securitized financial assets, the Company uses the beneficial interest in securitized financial asset impairment model. For securities where the security is not a beneficial interest in securitized financial assets, the Company uses debt and equity securities impairment model.

The Company routinely conducts periodic reviews to identify and evaluate each investment security to determine whether an other-than-temporary impairment has occurred. Economic models are used to determine whether an other-than-temporary impairment has occurred on these securities. While all securities are considered, the securities primarily impacted by other-than-temporary impairment testing are private-label mortgage-backed securities. For each private-label mortgage-backed security in the investment portfolio (including but not limited to those whose fair value is less than their amortized cost basis) an extensive, regular review is conducted to determine if an other-than-temporary impairment has occurred, Various inputs to the economic models are used to determine if an unrealized loss is other-than-temporary. The most significant inputs are the default rate and the severity of the decline in value. Other inputs may include the actual collateral attributes, which include geographic concentrations, credit ratings, and other performance indicators of the underlying assets.

At December 31, 2015, 43 debt securities had unrealized losses with aggregate depreciation of 0.58% from the Company’s amortized cost basis. At December 31, 2014, 51 debt securities had unrealized losses with aggregate depreciation of 0.70% from the Company’s amortized cost basis. These unrealized losses related principally to Government National Mortgage Association mortgage-backed and municipal debt securities. In analyzing an issuer’s financial condition, management considers whether the securities are issued by the federal government or its agencies, whether downgrades by bond rating agencies have occurred, and industry analysts’ reports. As management has the intent and ability to hold debt securities until maturity for the foreseeable future if classified as available for sale, the decline is not deemed to be other-than-temporary.

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LOANS

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

LOANS

NOTE 5—LOANS

The components of the loan portfolio were as follows:

	December 31,
	2015			2014
	(dollars in thousands)
Agricultural loans	$	499,320		$	415,164
Commercial real estate loans		161,741			137,517
Commercial loans		51,978			53,745
Residential real estate loans		34,631			40,885
Installment and consumer other		519			811
Total gross loans		748,189			648,122
Allowance for loan losses		(10,405	)		(10,603	)
Loans, net	$	737,784		$	637,519

The following table presents the aging of the recorded investment in past due loans at December 31, 2015 and 2014:

	30-59 Days Past Due		60-89 Days Past Due		90+ Days Past Due		Total Past Due		Loans Not Past Due		Total Loans
	(dollars in thousands)
December 31, 2015
Agricultural loans	$	978	$	5	$	2,405	$	3,388	$	495,932	$	499,320
Commercial real estate loans		—		234		2,418		2,652		159,089		161,741
Commercial loans		—		—		3,476		3,476		48,502		51,978
Residential real estate loans		5		—		—		5		34,626		34,631
Installment and consumer other		—		—		—		—		519		519
Total	$	983	$	239	$	8,299	$	9,521	$	738,668	$	748,189
December 31, 2014
Agricultural loans	$	355	$	9	$	238	$	602	$	414,562	$	415,164
Commercial real estate loans		—		—		2,592		2,592		134,925		137,517
Commercial loans		—		42		3,366		3,408		50,337		53,745
Residential real estate loans		6		—		534		540		40,345		40,885
Installment and consumer other		—		—		—		—		811		811
Total	$	361	$	51	$	6,730	$	7,142	$	640,980	$	648,122

The following table lists information on nonaccrual, restructured, and certain past due loans:

	December 31,
	2015		2014
	(dollars in thousands)
Nonaccrual loans, 90 days or more past due	$	8,299	$	6,730
Nonaccrual loans 30-89 days past due		1,212		200
Nonaccrual loans, less than 30 days past due		15,068		4,625
Restructured loans not on nonaccrual status		610		846
90 days or more past due and still accruing		—		—

The following table presents the recorded investment in nonaccrual and loans past due over 90 days on accrual by class of loan:

	December 31,
	2015		2014
	(dollars in thousands)
Agricultural loans	$	17,705	$	1,293
Commercial real estate loans		3,162		5,163
Commercial loans		3,712		3,409
Residential real estate loans		—		1,690
Installment and consumer other		—		—
Total	$	24,579	$	11,555

All nonaccrual loans are considered to be impaired. Total loans considered impaired and their related reserve balances are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Impaired loans without a specific allowance	$	3,760	$	6,532
Impaired loans with a specific allowance		26,642		18,312
Total impaired loans		30,402		24,844
Specific allowance related to impaired loans	$	2,302	$	2,894

The average recorded investment in total impaired loans for the years ended December 31, 2015 and 2014 amounted to approximately $27,623,000 and $38,565,000, respectively.  Interest income recognized on total impaired loans for the years ended December 31, 2015 and 2014 amounted to approximately $1,664,000 and $1,326,000, respectively. For nonaccrual loans included in impaired loans, the interest income that would have been recognized had those loans been performing in accordance with their original terms would have been approximately $1,682,000 and $778,000 for the years ended December 31, 2015 and 2014, respectively.

The following tables present loans individually evaluated for impairment by class of loans at December 31, 2015 and 2014:

	December 31, 2015
	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
	(dollars in thousands)
With no related allowance:
Agricultural loans	$	918	$	883	$	-
Commercial real estate loans		333		333		—
Commercial loans		2,970		2,544		—
	$	4,221	$	3,760	$	-
With an allowance recorded
Agricultural loans	$	24,232	$	19,841	$	1,055
Commercial real estate loans		4,433		3,864		357
Commercial loans		3,780		2,937		890
		32,445		26,642		2,302
Total	$	36,666	$	30,402	$	2,302
	December 31, 2014
	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
	(dollars in thousands)
With no related allowance:
Agricultural loans	$	1,682	$	1,653	$	-
Commercial real estate loans		570		342		-
Commercial loans		4,796		4,460		-
Residential real estate loans		77		77		-
	$	7,125	$	6,532	$	-
With an allowance recorded
Agricultural loans	$	11,305	$	9,244	$	242
Commercial real estate loans		2,709		2,699		519
Commercial loans		5,380		4,450		1,848
Residential real estate loans		3,866		1,919		285
		23,260		18,312		2,894
Total	$	30,385	$	24,844	$	2,894

Changes in the allowance for loan losses are as follows:

	December 31,
	2015			2014
	(dollars in thousands)
Balance, beginning of year	$	10,603		$	10,495
Provision for (recovery of) loan losses		(1,019	)		589
Loans charged off		(1,907	)		(647	)
Recoveries		2,728			166
Balance, end of period	$	10,405		$	10,603

Changes in the allowance for loan losses by portfolio segment were as follows:

	December 31, 2015
	Beginning Balance		Provision for Loan Losses			Loans Charged Off			Loan Recoveries		Ending Balance
	(dollars in thousands)
Agricultural loans	$	3,456		3,983		$	(1,145	)	$	61	$	6,355
Commercial real estate loans		3,326		(1,670	)		(162	)		743		2,237
Commercial loans		2,420		(1,934	)		(415	)		1,197		1,268
Residential real estate loans		1,392		(1,408	)		(178	)		727		533
Installment and consumer other		9		10			(7	)		—		12
Total	$	10,603	$	(1,019	)	$	(1,907	)	$	2,728	$	10,405
	December 31, 2014
	Beginning Balance		Provision for Loan Losses			Loans Charged Off			Loan Recoveries		Ending Balance
	(dollars in thousands)
Agricultural loans	$	3,144	$	406		$	(115	)	$	21	$	3,456
Commercial real estate loans		3,254		87			(141	)		126		3,326
Commercial loans		2,172		569			(339	)		18		2,420
Residential real estate loans		1,819		(376	)		(52	)		1		1,392
Installment and consumer other		3		6			—			—		9
Unallocated		103		(103	)		—			—		—
Total	$	10,495	$	589		$	(647	)	$	166	$	10,603

The following table presents the balances in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method at:  

	December 31, 2015
	Individually Evaluated for Impairment		Collectively Evaluated for Impairment		Total
Allowance for loan losses:
Agricultural loans	$	1,055	$	5,300	$	6,355
Commercial real estate loans		357		1,880		2,237
Commercial loans		890		378		1,268
Residential real estate loans		—		533		533
Installment and consumer other		—		12		12
Total ending allowance for loan losses		2,302		8,103		10,405
Loans:
Agricultural loans		20,724		478,596		499,320
Commercial real estate loans		4,197		157,544		161,741
Commercial loans		5,481		46,497		51,978
Residential real estate loans		—		34,631		34,631
Installment and consumer other		—		519		519
Total loans		30,402		717,787		748,189
Net loans	$	28,100	$	709,684	$	737,784
	December 31, 2014
	Individually Evaluated for Impairment		Collectively Evaluated for Impairment		Total
Allowance for loan losses:
Agricultural loans	$	242	$	3,214	$	3,456
Commercial real estate loans		519		2,807		3,326
Commercial loans		1,848		572		2,420
Residential real estate loans		285		1,107		1,392
Installment and consumer other		—		9		9
Total ending allowance for loan losses		2,894		7,709		10,603
Loans:
Agricultural loans		10,897		404,267		415,164
Commercial real estate loans		3,041		134,476		137,517
Commercial loans		8,910		44,835		53,745
Residential real estate loans		1,996		38,889		40,885
Installment and consumer other		—		811		811
Total loans		24,844		623,278		648,122
Net loans	$	21,950	$	615,569	$	637,519

Troubled Debt Restructurings

The Company had allocated $654,000 and $538,000 of specific reserves to customers whose loan terms have been modified in troubled debt restructurings at December 31, 2015 and 2014, respectively. The Company had no additional lending commitments at December 31, 2015 and 2014 to customers with outstanding loans that are classified as troubled debt restructurings.

A TDR on nonaccrual status is classified as a nonaccrual loan until evaluation supports reasonable assurance of repayment and of performance according to the modified terms of the loan. Once this assurance is reached, the TDR is classified as a restructured loan. At December 31, 2015, there were $2,926,000 TDR loans, of which $2,316,000 were classified as nonaccrual and $610,000 were classified as restructured and accruing. There were no unfunded commitments on these loans. At December 31, 2014, there were $4,573,000 TDR loans, of which $3,727,000 were classified as nonaccrual and $846,000 were classified as restructured and accruing, and there were no unfunded commitments on these loans.

Credit Quality Indicators

The Company categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes agricultural, commercial, and commercial real estate loans individually by classifying the credits as to credit risk. The process of analyzing loans for changes in risk rating is ongoing through routine monitoring of the portfolio and annual internal credit reviews for credits with total exposure in excess of $300,000. The Company uses the following definitions for credit risk ratings:

Sound. Credits classified as sound show very good probability of ongoing ability to meet and/or exceed obligations.

Acceptable. Credits classified as acceptable show a good probability of ongoing ability to meet and/or exceed obligations.

Satisfactory. Credits classified as satisfactory show an average probability of ongoing ability to meet and/or exceed obligations.

Low Satisfactory. Credits classified as low satisfactory may have more inconsistent earnings, but have a fair probability of ongoing ability to meet and/or exceed obligations.

Watch. Credits classified as watch show some questionable probability of ongoing ability to meet and/or exceed obligations.

Special Mention. Credits classified as special mention show potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loans or of the institution’s credit position at some future date.

Substandard. Credits classified as substandard generally have well-defined weaknesses that jeopardize the repayment of the debt. They have a distinct possibility that a loss will be sustained if the deficiencies are not corrected.

Doubtful. Credits classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable.

The Company categorizes residential real estate, installment and consumer other loans as satisfactory at the time of origination based on information obtained as to the ability of the borrower(s) to service their debt, such as current financial information, employment status and history, historical payment experience, credit scores and type and amount of collateral among other factors. The Company updates relevant information on these types of loans at the time of refinance, troubled debt restructuring or other indications of financial difficulty, downgrading as needed using the same category descriptions as for agricultural, commercial, and commercial real estate loans. In addition, the Company further considers current payment status as an indicator of which risk category to assign the borrower.

The greater the level of deteriorated risk as indicated by a loan’s assigned risk category, the greater the likelihood a loss will occur in the future. If the loan is impaired then the loan loss reserves for the loan is recorded at the loss level of impairment. If the loan is not impaired, then its loan loss reserves are determined by the application of a loss rate that increases with risk in accordance with the allowance for loan loss analysis.

Based on the most recent analysis performed by management, the risk category of loans by class of loans is as follows: 

	As of December 31, 2015
	Sound/ Acceptable/ Satisfactory/ Low Satisfactory		Watch		Special Mention		Substandard		Total Loans
Agricultural loans	$	441,528	$	30,762	$	6,306	$	20,724	$	499,320
Commercial real estate loans		139,061		13,956		4,527		4,197		161,741
Commercial loans		40,496		5,468		533		5,481		51,978
Residential real estate loans		27,514		4,572		2,545		—		34,631
Installment and consumer other		518		1		—		—		519
Total	$	649,117	$	54,759	$	13,911	$	30,402	$	748,189
	As of December 31, 2014
	Sound/ Acceptable/ Satisfactory/ Low Satisfactory		Watch		Special Mention		Substandard		Total Loans
Agricultural loans	$	342,598	$	59,078	$	2,591	$	10,897	$	415,164
Commercial real estate loans		104,609		23,540		6,327		3,041		137,517
Commercial loans		36,205		7,568		1,062		8,910		53,745
Residential real estate loans		29,738		6,288		2,863		1,996		40,885
Installment and consumer other		811		—		—		—		811
Total	$	513,961	$	96,474	$	12,843	$	24,844	$	648,122

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PREMISES AND EQUIPMENT

12 Months Ended

Dec. 31, 2015

Property Plant And Equipment [Abstract]

PREMISES AND EQUIPMENT

NOTE 6—PREMISES AND EQUIPMENT

Premises and equipment consisted of the following:

	December 31,						Estimated
	2015			2014			Useful Life
	(dollars in thousands)
Land	$	896		$	896		N/A
Construction in process		2,944			—		N/A
Bank premises		3,748			3,718		35-40 years
Furniture, fixtures, and equipment		3,194			3,282		3-7 years
		10,782			7,896
Accumulated depreciation and amortization		(3,617	)		(3,300	)
	$	7,165		$	4,596

Depreciation and amortization expense charged to operations for the years ended December 31, 2015 and 2014 totaled $592,000 and $611,000, respectively.

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LOAN SERVICING RIGHTS

12 Months Ended

Dec. 31, 2015

Transfers And Servicing [Abstract]

LOAN SERVICING RIGHTS

NOTE 7—LOAN SERVICING RIGHTS

Loans serviced for others are not included in the accompanying consolidated balance sheets. The risks inherent in servicing assets relate primarily to changes in prepayments that result from shifts in interest rates. The unpaid principal balances of mortgage and other loans serviced for others were approximately $495,933,000 and $429,293,000 at December 31, 2015 and 2014, respectively.

The fair values of these rights were approximately $10,705,000 and $10,043,000, respectively. The fair value of servicing rights was determined using an assumed discount rate of 10% and prepayment speeds primarily ranging from 4% to 9%, depending upon the stratification of the specific right, and nominal anticipated credit losses.

The following summarizes servicing rights capitalized and amortized, along with the aggregate activity in related valuation allowances: 

	December 31,
	2015			2014
	(dollars in thousands)
Loan servicing rights:
Balance, beginning of period	$	7,746		$	7,529
Additions		3,731			3,414
Disposals		(1,421	)		(1,243	)
Amortization		(1,911	)		(1,954	)
Balance, end of period	$	8,145		$	7,746

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OTHER REAL ESTATE OWNED

12 Months Ended

Dec. 31, 2015

Banking And Thrift [Abstract]

OTHER REAL ESTATE OWNED

NOTE 8—OTHER REAL ESTATE OWNED

Changes in other real estate owned are as follows:

	December 31,
		2015			2014
	(dollars in thousands)
Balance, beginning of period	$	7,137		$	16,083
Assets foreclosed		1,530			1,321
Write-down of other real estate owned		(256	)		(1,190	)
Net loss on sales of other real estate owned		(254	)		(278	)
Capitalized additions to other real estate owned		39			438
Proceeds from sale of other real estate owned		(5,324	)		(9,237	)
Balance, end of period	$	2,872		$	7,137

Expenses applicable to other real estate owned include the following:

	December 31,
		2015			2014
	(dollars in thousands)
Net loss on sales of other real estate owned	$	254		$	278
Write-down of other real estate owned		256			1,190
Operating expenses, net of rental income		(36	)		130
	$	474		$	1,598

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DEPOSITS

12 Months Ended

Dec. 31, 2015

Banking And Thrift [Abstract]

DEPOSITS

NOTE 9—DEPOSITS

Deposits are summarized as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Demand deposits	$	70,914	$	81,534
Savings		174,979		140,296
Certificates of deposit		426,333		383,639
Total deposits	$	672,226	$	605,469

Certificates of deposit in amounts of more than $250,000 at December 31, 2015 and 2014 were approximately $161,251,000 and $134,931,000, respectively.

The scheduled maturities of certificates of deposit are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
1 year or less	$	160,557	$	173,074
1 to 2 years		117,514		75,212
2 to 3 years		41,876		92,197
3 to 4 years		38,281		22,811
Over 4 years		68,105		20,345
	$	426,333	$	383,639

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ADVANCES FROM FHLB AND OTHER BORROWINGS

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

ADVANCES FROM FHLB AND OTHER BORROWINGS

NOTE 10—ADVANCES FROM FHLB AND OTHER BORROWINGS

The Bank had advances outstanding from the FHLB in the amount of $66,445,000 and $28,000,000 on December 31, 2015 and 2014, respectively. These advances, rates, and maturities are as follows:

					Amount outstanding as of December 31,
	Maturity	Rate			2015		2014
Loan Type					(dollars in thousands)
Fixed rate, fixed term	07/16/2015		3.59	%	$	—	$	2,000
Fixed rate, fixed term	08/25/2015		1.79	%		—		1,000
Fixed rate, fixed term	08/25/2015		1.89	%		—		2,000
Fixed rate, fixed term	11/09/2015		0.44	%		—		1,750
Fixed rate, short term	01/27/2016		0.29	%		3,000		—
Fixed rate, fixed term	04/29/2016		0.54	%		3,000		—
Fixed rate, fixed term	06/28/2016		0.96	%		2,150		2,150
Fixed rate, fixed term	08/29/2016		0.55	%		840		—
Fixed rate, fixed term	08/29/2016		0.55	%		560		—
Fixed rate, fixed term	01/03/2017		0.94	%		595		—
Fixed rate, fixed term	02/27/2017		0.76	%		5,000		—
Fixed rate, fixed term	03/15/2017		1.46	%		2,000		2,000
Fixed rate, fixed term	11/15/2017		0.95	%		3,800		3,800
Fixed rate, fixed term	12/29/2017		1.27	%		3,000		—
Fixed rate, fixed term	01/02/2018		1.23	%		1,000		—
Fixed rate, fixed term	04/23/2018		1.07	%		2,300		2,300
Fixed rate, fixed term	07/16/2018		1.21	%		762		—
Fixed rate, fixed term	07/16/2018		1.21	%		1,038		—
Fixed rate, fixed term	08/20/2018		1.15	%		1,000		—
Fixed rate, fixed term	08/20/2018		1.15	%		800		—
Fixed rate, fixed term	08/20/2018		1.27	%		2,200		—
Fixed rate, fixed term	12/31/2018		1.65	%		3,000		—
Fixed rate, fixed term	02/27/2019		1.47	%		5,000		—
Fixed rate, fixed term	08/14/2019		1.77	%		2,000		2,000
Fixed rate, fixed term	02/20/2020		1.71	%		5,000		—
Fixed rate, fixed term	07/16/2020		1.85	%		800		—
Fixed rate, fixed term	08/25/2020		1.84	%		3,000		—
Fixed rate, fixed term	08/27/2020		1.88	%		5,000		—
Fixed rate, fixed term	12/30/2020		2.09	%		4,000		4,000
Fixed rate, fixed term	12/31/2020		1.94	%		600		—
Fixed rate, fixed term	08/16/2021		2.29	%		3,000		3,000
Fixed rate, fixed term	12/30/2021		2.29	%		2,000		2,000
					$	66,445	$	28,000

The terms of security agreements with the FHLB require the Bank to pledge collateral for its borrowings. The collateral consists of qualifying first mortgage loans, certain securities available for sale, and all stock in the FHLB.

The Bank had no irrevocable letters of credit with the FHLB as of December 31, 2015 and 2014.

Future maturities of borrowings are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
1 year or less	$	9,550	$	6,750
1 to 2 years		14,395		2,150
2 to 3 years		12,100		5,800
3 to 4 years		7,000		2,300
Over 4 years		23,400		11,000
	$	66,445	$	28,000

As of December 31, 2015 and 2014, the Bank also had a $50,000,000 line-of-credit available with the Federal Reserve Bank of Chicago.  Borrowings under this line of credit are limited by the amount of securities pledged by the Bank as collateral, which totaled $15,764,000 and $17,837,000 at December 31, 2015 and 2014, respectively.  The outstanding advances included in other borrowings totaled $0 and $15,000,000 at December 31, 2015 and 2014, respectively.  The Federal Discount Window interest rate was 0.75% for outstanding advances at December 31, 2014.

Also included in other borrowings are borrowings as a result of sold loans that do not qualify for sale accounting. These agreements are recorded as financing transactions as the Bank maintains effective control over the transferred loans. The dollar amount of the loans underlying the sale agreements continues to be carried in the Bank’s loan portfolio, and the transfer is reported as a secured borrowing with pledge of collateral.  At December 31, 2015 and 2014, the amounts of these borrowings were $3,945,000 and $8,857,000, respectively.

The following table sets forth information concerning balances and interest rates on other borrowings as of and for the periods indicated:

	December 31, 2015
	2015			2014
	(dollars in thousands)
Balance outstanding at end of period	$	3,945		$	23,857
Average amount outstanding during the period		8,088			12,279
Maximum amount outstanding at any month end		24,414			23,857
Weighted average interest rate during the period		3.41	%		4.73	%
Weighted average interest rate at end of period		4.97	%		2.33	%

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SUBORDINATED DEBENTURES AND SBLF PREFERRED STOCK

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

SUBORDINATED DEBENTURES AND SBLF PREFERRED STOCK

NOTE 11—SUBORDINATED DEBENTURES AND SBLF PREFERRED STOCK

In September 2005 and June 2006, the Company formed wholly owned subsidiary business trusts, County Bancorp Statutory Trust II (“Trust II”) and County Bancorp Statutory Trust III (“Trust III”) (together, the “Trusts”), which are both Delaware statutory trusts, for the purpose of issuing capital securities which qualify as Tier 1 capital of the Company. Trust II issued at par $6.0 million of floating rate capital securities in an exempt offering. The capital securities are nonvoting, mandatorily redeemable in 2035, and guaranteed by the Company. Trust III issued at par $6.0 million of floating rate capital securities in an exempt offering. The capital securities are nonvoting, mandatorily redeemable in 2036, and guaranteed by the Company.

The capital securities carry an interest rate identical to that of the related debentures. For Trust II, holders of capital securities are entitled to receive cumulative cash distributions, at a rate of 6.1% through September 2015, and a rate based on the three month LIBOR plus 1.53% thereafter through maturity, which was 2.04% as of December 31, 2015. For Trust III, holders of capital securities are entitled to receive cumulative cash distributions, at a rate based on the three month LIBOR plus 1.69% through maturity, which was 2.20% as of December 31, 2015.

The distribution rate payable on the capital securities is cumulative and payable quarterly in arrears. The Company has the right, subject to events in default, to defer payments of interest on the debentures at any time by extending the interest payment period for a period not exceeding 20 consecutive quarters with respect to each deferral period, provided that no extension period may extend beyond the redemption or maturity dates of the debentures. The capital securities are subject to mandatory redemption upon payment of the debentures. Trust II and III mature on September 15, 2035 and June 15, 2036, respectively, may be called not earlier than September 15, 2015 and June 15, 2016, respectively, if certain conditions are met, or at any time within 180 days following the occurrence and continuation of certain changes in either tax treatment or the capital treatment of Trust II and Trust III, the debentures, or the capital securities. If the debentures are redeemed before they mature, the redemption price will be the principal amount plus any accrued but unpaid interest. The Company has the right to terminate Trust II and Trust III and cause the debentures to be distributed to the holders of the capital securities in liquidation of such Trusts.

The Company owns all of the outstanding common securities of Trust II and Trust III. The Trusts used the proceeds from the issuance of their capital securities to buy floating rate junior subordinated deferrable interest debentures (“debentures”) issued by the Company. These debentures are the Trusts’ only assets, and interest payments from these debentures finance the distributions paid on the capital securities. These debentures are unsecured, rank junior, and are subordinate in the right of payment to all senior debt of the Company.

The capital securities of Trust II and Trust III have been structured to qualify as Tier 1 capital for regulatory purposes. However, the securities cannot be used to constitute more than 25 percent of the Company’s “core” Tier 1 capital according to regulatory requirements. The Company utilized the proceeds of the Trust II issuances for general corporate purposes and Trust III issuances to redeem the securities of County Bancorp Statutory Trust I.

The Small Business Lending Fund (SBLF) preferred stock of the Company qualified as Tier 1 capital and accrued noncumulative dividends, payable quarterly, on each January 1, April 1, July 1 and October 1. The dividend rate, as a percentage of the liquidation amount, fluctuated on a quarterly basis during the first 10 quarters during which the preferred stock was outstanding, based upon changes in the level of “Qualified Small Business Lending”, by the Company’s subsidiary bank. The dividend rate was based upon the percentage change in QSBL between each dividend period and the baseline QSBL level, as determined in accordance with the Purchase Agreement.

Beginning with the fourth quarter of 2013, the dividend rate was fixed at an annualized 1.00% through the fourth quarter of 2015. Such dividends were not cumulative, but the Company could only declare and pay dividends on its common stock (or any other equity securities junior to the SBLF Preferred Stock) if it had declared and paid dividends for the current dividend period on the SBLF Preferred Stock, and would be subject to other restrictions on its ability to repurchase or redeem other securities.

The Company could redeem the shares of SBLF Preferred Stock, in whole or in part, at any time at a redemption price equal to the sum of the liquidation amount per share ($1,000 per share) and the per-share amount of any unpaid dividends for the then-current period, subject to any required prior approval by the Company’s primary federal banking regulator. The terms of the SBLF Preferred Stock imposed limits on the ability of the Company to pay dividends and repurchase shares of common stock. Under the terms of the SBLF Preferred Stock, no repurchases could be effected, and no dividends could be declared or paid on preferred shares ranking pari passu with the SBLF Preferred Stock, junior preferred shares, or other junior securities (including the common stock) during the current quarter and for the next three quarters following the failure to declare and pay dividends on the SBLF Preferred Stock, except that, in any such quarter in which the dividend was paid, dividend payments on shares ranking pari passu could be paid to the extent necessary to avoid any resulting material covenant breach.  The Company redeemed the SBLF Preferred Stock on February 23, 2016.

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INCOME TAXES

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 12—INCOME TAXES

Allocation of income tax expense between current and deferred portions consists of the following:

	December 31,
	2015		2014
	(dollars in thousands)
Current
Federal income tax	$	4,948	$	3,122
State income tax		1,191		831
Total current		6,139		3,953
Deferred income tax expense		380		731
	$	6,519	$	4,684

The reasons for the difference between income tax expense and the amount computed by applying the statutory tax rates to income before taxes are as follows:

	December 31,
	2015			2014
	(dollars in thousands)
Statutory federal tax rate		34	%		34	%
Income tax at statutory federal rate	$	5,929		$	4,384
Increase (reduction) resulting from:
State income taxes, net of federal income tax benefit		900			662
Tax exempt interest		(160	)		(174	)
Increase in cash surrender value		(100	)		(97	)
Other		(50	)		(91	)
Income tax expense	$	6,519		$	4,684
Effective tax rate		36	%		37	%

The components of the net deferred tax asset are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Deferred tax assets:
Management salary continuation accrued	$	792	$	724
Allowance for loan losses		4,094		4,172
Deferred compensation		413		302
Interest on nonaccrual loans		242		104
Other real estate owned		350		711
Other		343		285
Total deferred tax assets	$	6,234	$	6,298
Deferred tax liabilities
Loan servicing rights		3,205		3,048
Deferred loan costs		160		-
Depreciation and amortization		252		446
FHLB stock dividend		106		106
Available for sale investment securities		143		250
Other		320		127
Total deferred tax liabilities	$	4,186	$	3,977
Net deferred tax assets	$	2,048	$	2,321

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OFF-BALANCE SHEET ACTIVITIES

12 Months Ended

Dec. 31, 2015

Investments All Other Investments [Abstract]

OFF-BALANCE SHEET ACTIVITIES

NOTE 13—OFF-BALANCE SHEET ACTIVITIES

Credit-Related Financial Instruments

The Bank is a party to credit related financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Such commitments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets.

The Bank’s exposure to credit loss is represented by the contractual amount of these commitments. The Bank follows the same credit policies in making commitments as it does for on-balance sheet instruments.

Financial instruments, whose contract amount represents credit risk as of December 31, 2015 and 2014, were as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Commitments to extend credit and unused lines of credit, including unused credit card lines	$	179,775	$	192,968
Standby letters of credit		5,399		560

Commitments to extend credit are agreements to lend funds to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Bank, is based on management’s credit evaluation of the customer.

Unfunded commitments under commercial lines of credit, revolving credit lines and overdraft protection agreements are commitments for possible future extensions of credit to existing customers. These lines of credit are usually collateralized and contain a specified maturity date and may not be drawn upon to the total extent to which the Bank is committed.

Standby letters of credit are conditional commitments issued by the Bank to guarantee the payment or the performance of a Bank customer to a third party. Both standby and performance letters of credit are generally issued for terms of one to four years. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Bank generally holds collateral supporting these commitments.

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DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

12 Months Ended

Dec. 31, 2015

Derivative Instruments And Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

NOTE 14—DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Derivative Loan Commitments

Loan commitments are referred to as derivative loan commitments if the loan that will result from exercise of the commitment will be held for sale upon funding. The Company enters into commitments to fund loans at specified times in the future, with the intention that these loans will subsequently be sold in the secondary market. A loan commitment binds the Company to lend funds to a potential borrower at a specified interest rate and within a specified period of time, generally up to 60 days after inception of the rate lock.

Outstanding derivative loan commitments expose the Company to the risk that the price of the loans arising from exercise of the loan commitment might decline from inception of the rate lock to funding of the loan due to increases in interest rates. If interest rates increase, the value of these loan commitments decreases. Conversely, if interest rates decrease, the value of these loan commitments increases. The notional amount of interest rate lock commitments was $0 at both December 31, 2015 and 2014.

Collateral Requirements

To reduce credit risk related to the use of derivatives financial instruments, the Company might deem it necessary to obtain collateral. The amount and nature of the collateral obtained is based on the Company’s credit evaluation of the customer. Collateral held varies, but may include cash, securities, accounts receivable, inventory, property, plant and equipment and real estate. If the counterparty does not have the right and ability to redeem the collateral or the Company is permitted to sell or re-pledge the collateral on short notice, the Company records the collateral in its balance sheet at fair value with a corresponding obligation to return it.

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EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2015

Postemployment Benefits [Abstract]

EMPLOYEE BENEFIT PLANS

NOTE 15—EMPLOYEE BENEFIT PLANS

The Company has a 401(k) plan covering substantially all employees. The Company’s contributions are based upon the discretion of the board of directors. Total expense for the years ended December 31, 2015 and 2014 was $405,000 and $425,000, respectively.

On May 1, 2006, the Company entered into salary continuation agreements with five key employees. Under these agreements, the key employees will receive $60,000 per year beginning on their retirement age, defined as age 65, and continuing for 15 years.

During 2011, the Company entered into salary continuation agreements with two additional key employees. Under these agreements, the key employees will receive amounts ranging between $36,000 and $60,000 annually, depending on their age at retirement, commencing upon retirement and continuing for 15 years.

As of December 31, 2015 and 2014, respectively, the Company had accrued $2,011,000 and $1,840,000 in conjunction with these salary continuation agreements.  The payouts under these agreements for the years ending December 31, 2015 and 2014 were $45,000 and $26,250, respectively.

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EQUITY INCENTIVE PLAN

12 Months Ended

Dec. 31, 2015

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

EQUITY INCENTIVE PLAN

NOTE 16—EQUITY INCENTIVE PLAN

Under the Company’s 2012 Equity Incentive Compensation Plan (the “Plan”), the Company may grant options and issue restricted stock to its directors, officers and employees for shares of common stock. Both qualified and non-qualified stock options and restricted stock may be granted and issued, respectively, under the Plan.

The exercise price of each option equals the market price of the Company’s stock on the date of grant and an option’s maximum term is ten years. Vesting periods range from one to five years from the date of grant. The restricted stock has a cliff vesting period of five years from the date of issuance.

On March 17, 2015, the Company granted 14,379 shares in restricted stock awards to certain members of management at an exercise price of $19.71 per share.  The shares were awarded at no cost to the employee and have a cliff-vesting period of five years from date of issue.  Compensation cost to be recognized over the five-year period, net of income tax, is $227,000.  As of December 31, 2015, none of the awards were vested, and 418 shares were forfeited.  Unrecognized compensation expense, at December 31, 2015, net of income tax, is $185,000.

The fair value of each option grant was estimated on the grant date using the Black-Scholes option-pricing model with the following assumptions:

	December 31,
	2015			2014
Risk-free interest rates	1.69-1.93%			1.38-2.17%
Dividend yields		0.8	%		-
Expected volatility		24.00	%		35.00	%
Weighted-average expected life of options	7.00 years			7.00 years

The expected volatility is based on historical volatility. The risk free rates for periods within the contractual life of the awards are based on the U.S. Treasury yield curve in effect at the time of the grant. The expected life is based on historical exercise experience. The dividend yield assumption is based on the Company’s history of declaring dividends on its common stock.

The status of the Company’s stock option plan and changes in that plan for the years ended December 31, 2015 and 2014 are as follows:

	December 31, 2015							December 31, 2014
	Number of Options			Weighted-Average Exercise Price		Aggregate Intrinsic Value (1)		Number of Options			Weighted-Average Exercise Price		Aggregate Intrinsic Value (1)
	(dollars in thousands except option and per share data)
Outstanding, beginning of year		336,051		$	11.57				405,100		$	11.02
Granted		82,101			19.29				26,631			14.46
Exercised		(58,920	)		9.22				(84,790	)		9.58
Forfeited/expired		(7,301	)		13.98				(10,890	)		13.79
Outstanding, end of period		351,931		$	13.71	$	2,037,680		336,051		$	11.57	$	561,617
Options exercisable at period-end		232,900		$	11.82	$	1,788,672		206,600		$	10.79	$	505,352
Weighted-average fair value of options granted    during the period (2)				$	5.06						$	3.52

(1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on December 31, 2015 and 2014. This amount changes based on changes in the market value of the Company’s stock.

(2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.

Information pertaining to options outstanding at December 31, 2015 and 2014 was as follows:

		December 31, 2015
		Options Outstanding					Options Exercisable
Range of Exercise Prices		Number Outstanding		Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$	10.08		39,830	1.00 Year	$	10.08		39,830	$	10.08
11.63-12.45			166,730	3.44 Years		11.91		156,730		11.87
13.02-15.19			64,941	7.87 Years		13.68		36,340		13.48
17.15-19.74			80,430	9.24 Years		19.28		—		—
Outstanding, end of period			351,931	5.31 Years	$	13.71		232,900	$	11.82
		December 31, 2014
		Options Outstanding					Options Exercisable
Range of Exercise Prices		Number Outstanding		Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$6.90-10.08			87,490	1.51 Years	$	9.24		87,490	$	9.24
11.63-12.45			181,730	4.58 Years		11.92		106,930		11.81
13.02-15.19			66,831	8.90 Years		13.67		12,180		13.02
Outstanding, end of period			336,051	4.64 Years	$	11.57		206,600	$	10.79

	Number of Shares			Weighted Average Grant Date Fair Value
Nonvested options, December 31, 2014		129,451		$	2.37
Granted		82,101			5.06
Vested		(74,590	)		2.26
Forfeited/exercised		(17,931	)		2.15
Nonvested options, December 31, 2015		119,031		$	4.33

Activity in restricted stock awards during 2015 and 2014 was as follows:

	December 31, 2015
	Restricted Stock Awards			Weighted Average Grant Price
Outstanding, beginning of year		34,080		$	12.88
Granted		14,379			19.71
Vested		—			—
Forfeited/expired		(1,838	)		14.54
Outstanding, end of period		46,621		$	14.92
	December 31, 2014
	Restricted Stock Awards			Weighted Average Grant Price
Outstanding, beginning of year		38,290		$	12.48
Granted		4,970			14.28
Vested		(9,180	)		12.00
Forfeited/expired		—			—
Outstanding, end of period		34,080		$	12.88

For the years ended December 31, 2015 and 2014, share-based compensation expense, including options and restricted stock awards, applicable to the Plan was $450,000 and $193,000, respectively, and the recognized tax benefit related to this expense was $90,000 and $39,000, respectively.

As of December 31, 2015, unrecognized share-based compensation expense related to nonvested options amounted to $253,000 and is expected to be recognized over a weighted average period of 2.13 years.

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REGULATORY MATTERS

12 Months Ended

Dec. 31, 2015

Regulatory Capital Requirements [Abstract]

REGULATORY MATTERS

NOTE 17—REGULATORY MATTERS

The Company (on a consolidated basis) and Bank are each subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Prompt corrective action provisions are not applicable to bank holding companies.

Quantitative measures established by regulation to ensure capital adequacy require the Company and Bank to maintain minimum amounts and ratios (set forth in the following table) of Total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), of Tier 1 capital (as defined) to average assets (as defined), and of Tier 1 Common Equity (as defined) to risk-weighted assets. Management believes, as of December 31, 2015 and 2014, that the Company and Bank meet all capital adequacy requirements to which they are subject.

As of December 31, 2015, the most recent notification from the banking regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized the Bank must maintain minimum total risk-based, Tier 1 risk-based, Tier 1 leverage and Common Equity Tier 1 ratios as set forth in the following tables. There are no conditions or events since the notification that management believes have changed the Bank’s category.

The Company’s and Bank’s actual capital amounts and ratios are presented in the following table:

	Actual					Minimum For Capital Adequacy Purposes:					Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions:
	Amount		Ratio			Amount		Ratio			Amount		Ratio
	(dollars in thousands)
December 31, 2015
Total Capital (to risk weighted assets):
Consolidated	$	144,495		17.51	%	$	66,013		8.00	%	Not applicable
Bank		125,354		15.19	%		66,000		8.00	%	$	82,500		10.00	%
Tier 1 Capital (to risk weighted assets):
Consolidated		134,175		16.26	%		49,510		6.00	%	Not applicable
Bank		115,036		13.94	%		49,500		6.00	%		66,000		8.00	%
Tier 1 Capital (to average assets):
Consolidated		134,175		15.49	%		34,656		4.00	%	Not applicable
Bank		115,036		13.29	%		34,635		4.00	%		43,294		5.00	%
Tier 1 Common Equity (to risk weighted assets):
Consolidated		98,803		11.97	%		37,132		4.50	%	Not applicable
Bank		115,036		13.94	%		37,125		4.50	%		53,625		6.50	%
December 31, 2014
Total Capital (to risk weighted assets):
Consolidated	$	115,471		17.16	%	$	53,819		8.00	%	Not applicable
Bank		112,725		16.77	%		53,778		8.00	%	$	67,223		10.00	%
Tier 1 Capital (to risk weighted assets):
Consolidated		107,029		15.91	%		26,909		4.00	%	Not applicable
Bank		104,289		15.51	%		26,889		4.00	%		40,334		6.00	%
Tier 1 Capital (to average assets):
Consolidated		107,029		14.32	%		29,901		4.00	%	Not applicable
Bank		104,289		13.96	%		29,880		4.00	%		37,351		5.00	%

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RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2015

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 18—RELATED PARTY TRANSACTIONS

In the ordinary course of business, the Bank has granted loans to principal officers and directors and their affiliates.

Activity consisted of the following:

	December 31,
	2015			2014
	(dollars in thousands)
Balance, beginning of period	$	1,156		$	1,481
New loans		560			254
Repayments		(227	)		(579	)
Balance, end of period	$	1,489		$	1,156

Deposits from related parties held by the Bank at December 31, 2015 and 2014 amounted to $14,415,000 and $14,798,000, respectively.

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FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 19—FAIR VALUE MEASUREMENTS

Determination of Fair Value

The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various financial instruments. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimate of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument.

Guidance provides a consistent definition of fair value, which focuses on exit price in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is considered a reasonable point within the range that is most representative of fair value under current market conditions.

Fair Value Hierarchy

The Company groups its financial assets and financial liabilities measured 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.

Level 1—Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities.

Level 2—Valuation is based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. The valuation may be based on quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability.

Level 3—Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The following methods and assumptions were used by the Company in estimating the fair value disclosures for financial instruments:

Cash and Cash Equivalents and Interest-Bearing Deposits in Banks

The carrying amounts of cash and short-term instruments approximate fair values based on the short-term nature of the assets.

Fair values of other interest-bearing deposits are estimated using discounted cash flow analyses based on current rates for similar types of deposits.

Securities Available for Sale

Where quoted prices are available in an active market, the Company classifies the securities within Level 1 of the valuation hierarchy. Securities are defined as both long and short positions. Level 1 securities include highly liquid government bonds and exchange-traded equities.

If quoted market prices are not available, the Company estimates fair values using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes and credit spreads.

Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include U.S. government and agency securities, corporate bonds and other securities. Mortgage-backed securities that are included in Level 2 if observable inputs are available. In certain cases where there is limited activity or less transparency around inputs to the valuation, the Company classifies those securities in Level 3.

Loans

For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Fair values for certain mortgage loans (e.g., one-to-four family residential), credit card loans, and other consumer loans are based on quoted market prices of similar loans sold in conjunction with securitization transactions, adjusted for differences in loan characteristics. Fair values for other loans (e.g., commercial and agricultural loans) are estimated using discounted cash flow analyses, using interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. Fair values for non-performing loans are estimated using discounted cash flow analyses or underlying collateral values, where applicable.

Loans Held for Sale

The carrying value of loans held for sale generally approximates fair value based on the short-term nature of the assets. If management identifies a loan held for sale that will ultimately sell at a value less than its carrying value, it is recorded at the estimated value.

Loan Servicing Rights

Fair value is based on market prices for comparable loan servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income.

Other Real Estate Owned

Loans on which the underlying collateral has been repossessed are adjusted to fair value upon transfer to other real estate owned. Subsequently, other real estate owned is carried at the lower of carrying value or fair value. Fair value is based upon independent market prices, appraised values of the collateral, or management’s estimation of the value of the collateral. Due to the significance of the unobservable inputs, all other real estate owned are classified as Level 3.

Deposits

The fair values disclosed for demand deposits (e.g., interest and non-interest checking, passbook savings, and certain types of money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (i.e., their carrying amounts). The carrying amounts of variable-rate, fixed-term money market accounts and certificates of deposit approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits.

Other Borrowings

The carrying amounts of federal funds purchased, other borrowings and other short-term borrowings maturing within ninety days approximate their fair values. Fair values of other short-term borrowings are estimated using discounted cash flow analyses based on current market rates for similar types of borrowing arrangements.

Advances from FHLB

Current market rates for debt with similar terms and remaining maturities are used to estimate fair value of existing debt. Fair values are estimated using discounted cash flow analyses based on current market rates for similar types of borrowing arrangements.

Subordinated Debentures

The carrying amounts approximate fair value.

Accrued Interest

The carrying amounts approximate fair value.

Commitments to Extend Credit and Standby Letters of Credit

As of December 31, 2015 and 2014, the carrying and fair values of the commitment to extend credit and standby letters of credit are not considered significant.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

Assets and liabilities measured at fair value on a recurring basis are summarized below:

	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Total Fair Value
	(dollars in thousands)
December 31, 2015
Securities available for sale:
U.S. government and agency securities	$	—	$	2,003	$	—	$	2,003
Municipal securities		—		46,312		—		46,312
Mortgage-backed securities		—		34,966		—		34,966
Total assets at fair value	$	—	$	83,281	$	—	$	83,281
December 31, 2014
Securities available for sale:
U.S. government and agency securities	$	—	$	2,005	$	—	$	2,005
Municipal securities		—		41,849		—		41,849
Mortgage-backed securities		—		37,428		—		37,428
Total assets at fair value	$	—	$	81,282	$	—	$	81,282

Assets Measured at Fair Value on a Nonrecurring Basis

Certain assets and liabilities are measured at fair value on a nonrecurring basis; that is, they are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded:

	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Impairment Losses
	(dollars in thousands)
December 31, 2015
Impaired loans	$	—	$	—	$	28,100	$	2,302
Other real estate owned		—		—		2,872		256
Total assets at fair value	$	—	$	—	$	30,972	$	2,558
December 31, 2014
Impaired loans	$	—	$	—	$	21,950	$	2,894
Other real estate owned		—		—		7,137		1,190
Total assets at fair value	$	—	$	—	$	29,087	$	4,084

The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis are as follows:

December 31, 2015
	Valuation Techniques	Unobservable Inputs	Range (Average)
Impaired loans	Evaluation of collateral	Estimation of value	NM*
Other real estate owned	Appraisal	Appraisal adjustment	4%-23% (12%)
December 31, 2014
	Valuation Techniques	Unobservable Inputs	Range (Average)
Impaired loans	Evaluation of collateral	Estimation of value	NM*
Other real estate owned	Appraisal	Appraisal adjustment	3%-28% (9%)

* Not Meaningful. Evaluations of the underlying assets are completed for each impaired loan with a specific reserve. The types of collateral vary widely and could include accounts receivables, inventory, a variety of equipment and real estate. Collateral evaluations are reviewed and discounted as appropriate based on knowledge of the specific type of collateral. In the case of real estate, an independent appraisal may be obtained. Types of discounts considered include aging of receivables, condition of the collateral, potential market for the collateral, and estimated disposal costs. These discounts will vary from loan to loan, thus providing a range would not be meaningful.

Impaired Loans

In accordance with the provisions of the loan impairment guidance, impairment was measured 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. The fair value of impaired loans is estimated using one of several methods, including collateral value, market value of similar debt, or discounted cash flows. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceeds the recorded investments in such loans. Impaired loans for which an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. Collateral values are estimated using Level 3 inputs based on customized discounting criteria.

Impairment amounts on impaired loans represent specific valuation allowance and write-downs during the period presented on impaired loans that were individually evaluated for impairment based on the estimated fair value of the collateral less estimated selling costs, excluding impaired loans fully charged-off.

Other Real Estate Owned

Foreclosed assets are recorded at fair value based on property appraisals, less estimated selling costs, at the date of the transfer with any impairment amount charged to the allowance for loan losses. Subsequent to the transfer, foreclosed assets are carried at the lower of cost or fair value, less estimated selling costs with changes in fair value or any impairment amount recorded in the other non-interest expense. Values are estimated using Level 3 inputs based on customized discounting criteria. The carrying value of foreclosed assets is not re-measured to fair value on a recurring basis but is subject to fair value adjustments when the carrying value exceeds the fair value, less estimated selling costs.

The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments are as follows:

	December 31,
	2015				2014
	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Input Level
Financial assets:	(dollars in thousands)
Cash and cash equivalents	$	14,907	$	14,907	$	10,480	$	10,480	1
FHLB Stock		3,507		3,507		1,252		1,252	2
Securities available for sale		83,281		83,281		81,282		81,282	2
Loans, net of allowance for loan losses		737,784		745,572		637,519		647,973	3
Loans held for sale		9,201		9,201		4,114		4,114	3
Accrued interest receivable		2,562		2,562		2,219		2,219	2
Loan servicing rights		8,145		10,705		7,746		10,043	3
Financial liabilities:
Deposits:
Time		426,333		431,077		383,639		388,141	3
Other deposits		245,893		242,493		221,830		221,830	1
Other borrowings		3,945		3,945		23,857		23,857	3
Advances from FHLB		66,445		67,318		28,000		28,510	3
Subordinated debentures		12,372		12,372		12,372		12,372	3
Accrued interest payable		1,459		1,459		1,284		1,284	2

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EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

EARNINGS PER SHARE

NOTE 20—EARNINGS PER SHARE

Earnings per common share (“EPS”) has been computed based on the following:

	For the Year Ended
	December 31,
	2015		2014
Net income from continuing operations	$	10,974	$	8,210
Less:  preferred stock dividends including SBLF		485		470
Income available to common shareholders for basic EPS	$	10,489	$	7,740
Average number of common shares issued		6,457		5,247
Less: weighted average treasury shares		412		376
Less: weighted average nonvested equity incentive plan shares		381		402
Weighted average number of common shares outstanding		5,664		4,469
Effect of dilutive options		114		112
Weighted average number of common shares outstanding    used to calculate diluted earnings per common share		5,778		4,581

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DIVIDEND AND CAPITAL RESTRICTIONS

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

DIVIDEND AND CAPITAL RESTRICTIONS

NOTE 21—DIVIDEND AND CAPITAL RESTRICTIONS

Federal and state banking regulations place certain restrictions on dividends paid and loans or advances made by the Bank to the Company. In addition, dividends paid by the Bank to the Company would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements. Cash dividends paid to the Company by the Bank were $1,200,000 for the years ended December 31, 2015 and December 31, 2014.

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COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2015

Commitments And Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 22 – COMMITMENTS AND CONTINGENCIES

During the second quarter of 2015, the Company began construction on its new branch in Stevens Point, Wisconsin.  The project was completed during the first quarter of 2016 at a cost of $3.9 million, of which $2.9 million had been incurred as of December 31, 2015.

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SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 23—SUBSEQUENT EVENTS

Management evaluated subsequent events through the date the financial statements were issued. Events or transactions occurring after December 31, 2015, but prior to issuance that provided additional evidence about conditions that existed at December 31, 2015, have been recognized in the financial statements for the year ended December 31, 2015. Events or transactions that provided evidence about conditions that did not exist at December 31, 2015, but arose before the consolidated financial statements were issued have not been recognized in the consolidated financial statements for the year ended December 31, 2015.

On January 5, 2016, $12.6 million of loans to one agricultural customer were classified as a TDR due to concessions that were made and that commenced on the loans, as of that date.  These loans were classified as non-accrual status as of December 31, 2015 so the reclassification to TDR did not have any financial impact to the Company.  On March 1, 2016, one of the two farms that the Company held as collateral on the loans was sold and $6.5 million of loans were paid off with the proceeds.  The customer is actively trying find a buyer for the remaining farm.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Nature of Business and Significant Concentrations of Credit Risk

Nature of Business and Significant Concentrations of Credit Risk

The Company is the sole shareholder of Investors Community Bank (“the Bank”) and County Acquisition LLC, a Wisconsin limited liability company. The Bank is the sole shareholder of ICB Investments Corp, a wholly-owned Nevada subsidiary and sole member of Investors Insurance Services, LLC and ABS 1, LLC, which are both Wisconsin limited liability companies. The Company commenced operations in May of 1996; the Bank commenced operations in March of 1997. ICB Investments Corp commenced operations in 2001. In July of 2010, the Bank formed Investors Insurance Services, LLC for the sole purpose of protecting the Bank from liability risk when selling crop insurance. Selling crop insurance had historically been a business function performed within the Bank and is not a new service. In September of 2011, the Bank formed ABS 1, LLC, for the sole purpose of holding real estate and personal property for sale which was obtained through repossession.  In November 2015, the Company formed County Acquisition LLC, for the sole purpose of acquiring Fox River Valley Bancorp, Inc.  

The Bank provides a full range of banking and related financial services which includes real estate lending, business services, and agricultural finance to individual and corporate customers primarily located within the state of Wisconsin. The Bank’s primary source of revenue is providing loans to customers, who are predominantly engaged in dairy farming and commercial activities. Its primary deposit products are savings and term certificate accounts. The Bank is subject to competition from other financial institutions and is regulated by federal and state banking agencies and undergoes periodic examinations by those agencies.

The Company has no other significant activities other than ownership of the Bank. Note 4 discusses the types of securities that the Company invests in. Note 5 discusses the types of lending that the Company engages in.

Agricultural loans, including agricultural operating, real estate and construction, represent 67% and 64% of our total loan portfolio at December 31, 2015 and 2014, respectively. Commercial real estate, including commercial construction loans, represents 22% and 21% of our total loan portfolio at December 31, 2015 and 2014, respectively.

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, the Bank, County Acquisition LLC, and the Bank’s wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company also has two wholly-owned subsidiaries, County Bancorp Statutory Trust II and County Bancorp Statutory Trust III, that are both Delaware statutory trusts, which have not been consolidated in accordance with accounting guidance related to variable interest entities.

Use of Estimates in Preparing Financial Statements

Use of Estimates in Preparing Financial Statements

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of valuation of securities available for sale, the allowance for loan losses, loan servicing rights, other real estate owned, fair values of financial instruments, and deferred tax assets. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash and balances due from banks and federal funds sold, all of which mature within 90 days.

In the normal course of business, the Company maintains balances with correspondent banks. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (the “FDIC”) up to specified limits. Management believes these financial institutions have strong credit ratings and the credit risk related to these deposits is minimal.

Securities Available for Sale

Securities Available for Sale

Available for sale securities are carried at fair value with unrealized gains and losses excluded from earnings and reported separately in other comprehensive income (loss). The Company currently has no securities designated as trading or held-to-maturity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. They are included in non-interest income or expense and, when applicable, are reported as a reclassification adjustment in other comprehensive income (loss).

Declines in the fair value of individual available for sale securities below their cost that are other than temporary result in write-downs of the individual securities to their fair value. The Company monitors the investment security portfolio for impairment on an individual security basis and has a process in place to identify securities that could potentially have a credit impairment that is other than temporary. This process involves analyzing the length of time and the extent to which the fair value has been less than the amortized cost basis, the market liquidity for the security, the financial condition and near-term prospects of the issuer, expected cash flows, and the Company’s intent and ability to hold the investment for a period of time sufficient to recover the temporary impairment. A decline in value due to a credit event that is considered other than temporary is recorded as a loss in non-interest income.

Federal Home Loan Bank Stock

Federal Home Loan Bank Stock

The Bank, as a member of the Federal Home Loan Bank of Chicago (the “FHLB”), is required to maintain an investment in the capital stock of the FHLB based on the level of borrowings and other factors, and may invest additional amounts. Based on the redemption provisions of the FHLB, the stock has no quoted market value and is carried at cost. It is periodically evaluated by management for impairment. Because it is viewed as a long term investment, impairment is based on ultimate recovery of par value. Both stock and cash dividends are reported as income.

Loans Held for Sale

Loans Held for Sale

Loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value. Gains and losses on loan sales (sale proceeds minus carrying value) are recorded in non-interest income and direct loan origination costs and fees are deferred at origination of the loan and are recognized in non-interest income upon sale of the loan.

Loans

Loans

Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding unpaid principal balances adjusted for unearned income and the allowance for loan losses. Interest income is accrued on the unpaid principal balance. Loan origination fees, non-refundable fees and direct loan origination costs on real estate and commercial loans are, in the opinion of management, insignificant and recognized as current income and are not accounted for as an adjustment of yield of the related loan categories.

The accrual of interest on mortgage and commercial loans is discontinued at the time the principal and interest is 90 days delinquent unless the credit is well-secured and in the process of collection.  Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful.

All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on nonaccrual loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.

Allowance for Loan Losses

Allowance for Loan Losses

The allowance for loan losses (hereinafter referred to as “allowance”) is an estimate of loan losses inherent in the Company’s loan portfolio. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after loan losses and loan growth. Loan losses are charged off against the allowance when the Company determines the loan balance to be uncollectible. Cash received on previously charged off amounts is recorded as a recovery to the allowance.

The allowance consists of two primary components, general reserves and specific reserves related to impaired loans. The general component covers non-impaired loans and is based on historical losses adjusted for current factors. The historical loss experience is determined by portfolio segment and is based on a weighted average of the actual loss history experienced by the Company over the most recent four years. The Company places more emphasis, or weight, on the more current quarters in the loss history period. This actual loss experience is adjusted for economic factors based on the risks present for each portfolio segment. These economic factors include consideration of the following: levels of and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. These factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment.

A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is generally measured on a loan by loan basis by either the present value of expected future cash flows discounted at the loans’ effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent.

Under certain circumstances, the Company will provide borrowers relief through loan restructurings. A restructuring of debt constitutes a troubled debt restructuring (“TDR”) if the Company for economic or legal reasons related to the borrower’s financial difficulties grants a concession to the borrower that it would not otherwise consider. Restructured loans typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. Loans that are reported as TDRs are considered impaired and measured for impairment as described above. TDR concessions can include reduction of interest rates, extension of maturity dates, forgiveness of principal or interest due, or acceptance of other assets in full or partial satisfaction of the debt. Restructured loans can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. Nonaccrual restructured loans are included and treated with other nonaccrual loans.

Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment disclosures, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower.

The Company maintains a separate general valuation allowance for each portfolio segment. These portfolio segments include agricultural, commercial, commercial real estate, residential real estate, installment and consumer other with risk characteristics described as follows:

Agricultural: Agricultural loans generally possess a lower inherent risk of loss than real estate portfolio segments because these loans are generally underwritten to existing cash flows of operating businesses. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans.

Commercial: Commercial loans generally possess a lower inherent risk of loss than real estate portfolio segments because these loans are generally underwritten to existing cash flows of operating businesses. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans.

Commercial Real Estate: Commercial real estate loans generally possess a higher inherent risk of loss than other real estate portfolio segments, except land and construction loans. Adverse economic developments or an overbuilt market impact commercial real estate projects and may result in troubled loans. Trends in vacancy rates of commercial properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for the properties to produce sufficient cash flow to service debt obligations.

Residential Real Estate: The degree of risk in residential mortgage and home equity lending depends primarily on the loan amount in relation to collateral value, the interest rate and the borrower’s ability to repay in an orderly fashion. These loans generally possess a lower inherent risk of loss than other real estate portfolio segments. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers’ capacity to repay their obligations may be deteriorating.

Installment and Consumer Other: The installment and consumer other loan portfolio is usually comprised of a large number of small loans. Most loans are made directly for consumer purchases. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate the borrowers’ capacity to repay their obligations may be deteriorating.

Although management believes the allowance to be adequate, ultimate losses may vary from its estimates. At least quarterly, the board of directors reviews the adequacy of the allowance, including consideration of the relevant risks in the portfolio, current economic conditions and other factors. If the board of directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company’s primary regulator reviews the adequacy of the allowance. The regulatory agencies may require additions to the allowance based on their judgment about information available at the time of their examinations.

Bank Premises and Equipment

Bank Premises and Equipment

Land is carried at cost. Bank premises and equipment are carried at cost, less accumulated depreciation. Depreciation is computed on the straight line method. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any recognized gain or loss is reflected in income for the period. The cost of maintenance and repairs is charged to expense as incurred; significant renewals and improvements are capitalized and a deduction is made from the property accounts for retirements of capitalized renewals or improvements. Gains and losses on dispositions are included in current operations.

Off-Balance Sheet Credit Related Financial Instruments

Off-Balance Sheet Credit Related Financial Instruments

In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit arrangements, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded when they are funded. The Company maintains a separate allowance for off balance sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off balance sheet commitments is included in other liabilities.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of carrying amount or the fair value less costs to sell.

Loan Servicing Rights

Loan Servicing Rights

Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. Servicing rights resulting from the sale or securitization of loans originated by the Company are initially measured at fair value at the date of transfer. The Company subsequently measures each class of servicing asset using the amortization method. Under the amortization method, servicing rights are amortized in proportion to and over the period of estimated net servicing income. The amortized assets are assessed for impairment or increased obligation based on fair value at each reporting date.

Fair value is based on market prices for comparable servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. These variables change from quarter-to-quarter as market conditions and projected interest rates change, and may have an adverse impact on the value of the servicing right and may result in a reduction to non-interest income.

Servicing assets measured using the amortization method are evaluated and measured for impairment. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the carrying amount of the servicing assets for that tranche. The valuation allowance is adjusted to reflect changes in the measurement of impairment after the initial measure of the impairment.

Changes in the valuation allowances are reported with loan servicing fees on the income statement. Fair value in excess of the carrying amount of servicing assets for that stratum is not recognized.

Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal; or a fixed amount per loan and are recorded as income when earned. The amortization of loan servicing rights is netted against loan servicing fee income.

Other Real Estate Owned

Other Real Estate Owned

Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value at the date of foreclosure less estimated costs to sell, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less estimated costs to sell. Revenue and expenses from operations and changes in the valuation allowance are included in other non-interest expense.

Impairment losses on assets to be held and used are measured at the amount by which the carrying amount of a property exceeds its fair value. The evaluation of impairment is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. Due to potential changes in conditions, it is at least reasonably possible that changes in fair values will occur in the near term and that such changes could materially affect the amounts reported in the Company’s financial statements. Costs of significant asset improvements are capitalized, whereas costs relating to holding assets are expensed. Revenue and expenses from operations and changes in the valuation allowance are included in other non-interest expense.

Cash Surrender Value of Bank Owned Life Insurance

Cash Surrender Value of Bank Owned Life Insurance

The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at its cash surrender value, or the amount that can be realized, if lower.

Income Taxes

Income Taxes

The Company accounts for income taxes in accordance with income tax accounting guidance, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions.

The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is determined based on the tax effects of the temporary differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. 

Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not the some portion or all of the deferred tax asset will not be realized.

The Company files income taxes returns in the U.S. federal jurisdiction and in the state of Wisconsin. The Company is no longer subject to U.S. federal or state income tax examinations by tax authorities for years before 2012.

The Company recognizes interest and penalties on income taxes as a component of other non-interest expense.

Comprehensive Income

Comprehensive Income

Recognized revenue, expenses, gains, and losses are included in net income. Certain changes in assets and liabilities, such as unrealized gains and losses on securities available for sale, are reported as a separate component of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income.

Equity Incentive Plan

Equity Incentive Plan

Stock compensation accounting guidance requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost will be measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans.

The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the market price of the Company’s common stock at the date of grant is used for restricted stock awards.

Treasury Stock

Treasury Stock

Common stock shares repurchased are recorded as treasury stock at cost.

Earnings per Share

Earnings per Share

Basic earnings per share represent income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflect additional potential common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options, and are determined using the treasury stock method.

Treasury shares are not deemed outstanding for earnings per share calculations.

Transfers of Financial Assets

Transfers of Financial Assets

Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company—put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

The transfer of a participating interest in an entire financial asset must also meet the definition of a participating interest. A participating interest in a financial asset has all of the following characteristics: (1) from the date of transfer, it must represent a proportionate (pro rata) ownership interest in the financial asset, (2) from the date of transfer, all cash flows received, except any cash flows allocated as any compensation for servicing or other services performed, must be divided proportionately among participating interest holders in the amount equal to their share ownership, (3) the rights of each participating interest holder must have the same priority, and (4) no party has the right to pledge or exchange the entire financial asset unless all participating interest holders agree to do so.

Advertising Costs

Advertising Costs

Advertising costs are expensed as incurred.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in Note 19. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates.

Stock Split

Stock Split

On April 1, 2014, the board of directors approved a 10-for-1 stock split of the Company’s common stock effective April 4, 2014. The accompanying financial statements give effect to this stock split.

Segments

Segments

The Company’s operations consist of one segment, community banking.

New Accounting Pronouncements

New Accounting Pronouncements

In January 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-04, Receivables—Troubled Debt Restructuring by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans Foreclosure. The update clarifies when an in substance foreclosure occurs, that is, when a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan. This is the point when the consumer mortgage loan should be derecognized and the real property recognized. This update will be effective for annual periods beginning after December 31, 2014 for public companies and early adoption is permitted. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers (“Topic 606”) (“ASU 2014-09”). This update is the culmination of efforts by the FASB and the International Accounting Standards Board (“IASB”) to develop a common revenue standard for GAAP and International Financial Reporting Standards (“IFRS”) and creates a new Topic 606—Revenue from Contracts with Customers. ASU 2014-09 supersedes Topic 605—Revenue Recognition and most industry-specific guidance. The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those good or services. The guidance in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle or revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. The amendments in ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period and early application is not allowed. The Company is currently evaluating the effects of ASU 2014-09 on its financial statements and disclosures, if any.

In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs. The update simplifies the presentation of debt issuance costs by requiring that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. For public companies, this update is effective for interim and annual periods beginning after December 15, 2015, and is to be applied retrospectively. Early adoption is permitted. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.

In November 2015, FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes. This ASU requires entities to present deferred tax assets (DTAs) and deferred tax liabilities (DTLs), along with any related valuation allowance, as noncurrent in a balance sheet. This ASU eliminates current guidance requiring deferred taxes for each jurisdiction to be presented as a net current asset or liability and a net noncurrent asset or liability. As a result, each jurisdiction would have one net noncurrent DTA or DTL balance. The ASU does not change the existing requirement that only permits offsetting DTAs and DTLs within a particular jurisdiction. The amendments in this ASU are effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The adoption of this guidance is not expected to have a significant impact on the Company’s consolidated financial statements.

In January 2016, FASB issued ASU 2016-01, Financial Instruments: Recognition and Measurement of Financial Assets and Financial Liabilities, to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. This amendment supersedes the guidance to classify equity securities with readily determinable fair values into different categories, requires equity securities to be measured at fair value with changes in the fair value recognized through net income, and simplifies the impairment assessment of equity investments without readily determinable fair values. The amendment requires public business entities that are required to disclose the fair value of financial instruments measured at amortized cost on the balance sheet to measure that fair value using the exit price notion. The amendment requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option. The amendment requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or in the accompanying notes to the financial statements. The amendment reduces diversity in current practice by clarifying that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available for sale securities in combination with the entity’s other deferred tax assets. This amendment is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Entities should apply the amendment by means of a cumulative-effect adjustment as of the beginning of the fiscal year of adoption, with the exception of the amendment related to equity securities without readily determinable fair values, which should be applied prospectively to equity investments that exist as of the date of adoption. The Company is currently evaluating the effects of this ASU will have on its consolidated financial statements.

In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases: Amendments to the FASB Accounting Standards Codification which requires companies to recognize all leases as assets and liabilities on the consolidated balance sheet. This ASU retains a distinction between finance leases and operating leases, and the classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the current accounting literature. The result of retaining a distinction between finance leases and operating leases is that under the lessee accounting model, the effect of leases in a consolidated statement of comprehensive income and a consolidated statement of cash flows is largely unchanged from previous GAAP. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Earlier application is permitted. The Company is currently evaluating the effects of this ASU will have on its financial statements and disclosures, if any.

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SECURITIES AVAILABLE FOR SALE (Tables)

12 Months Ended

Dec. 31, 2015

Investments Debt And Equity Securities [Abstract]

Schedule of Amortized Cost and Fair Value of Available for Sale of Securities

The amortized cost and fair value of securities available for sale are as follows:

	Amortized		Unrealized		Unrealized			Fair
	Cost		Gains		Losses			Value
December 31, 2015
U.S. government and agency securities	$	2,003	$	—	$	—		$	2,003
Municipal securities		46,185		185		(58	)		46,312
Mortgage-backed securities		34,728		356		(118	)		34,966
	$	82,916	$	541	$	(176	)	$	83,281
December 31, 2014
U.S. government and agency securities	$	2,006	$	1	$	(2	)	$	2,005
Municipal securities		41,751		237		(139	)		41,849
Mortgage-backed securities		36,889		636		(97	)		37,428
	$	80,646	$	874	$	(238	)	$	81,282

Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity

The amortized cost and fair value of securities at December 31, 2015 and 2014, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

	Amortized		Fair
	Cost		Value
December 31, 2015
Due in one year or less	$	5,005	$	5,017
Due from one to five years		39,329		39,400
Due from five to ten years		3,854		3,898
Due after ten years		—		—
Mortgage-backed securities		34,728		34,966
	$	82,916	$	83,281
December 31, 2014
Due in one year or less	$	2,007	$	2,011
Due from one to five years		41,750		41,843
Due from five to ten years		—		—
Due after ten years		—		—
Mortgage-backed securities		36,889		37,428
	$	80,646	$	81,282

Schedule of Fair Value and Gross Unrealized Losses of Entity's Investment

Securities available for sale that have been in a continuous unrealized loss position are as follows:

	Less Than 12 Months					12 Months or Greater					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
	Value		Losses			Value		Losses			Value		Losses
December 31, 2015
U.S. government and agency securities	$	2,003	$	—		$	—	$	—		$	2,003	$	—
Municipal securities		14,153		(53	)		711		(5	)		14,864		(58	)
Mortgage-backed securities		11,291		(86	)		2,039		(32	)		13,330		(118	)
	$	27,447	$	(139	)	$	2,750	$	(37	)	$	30,197	$	(176	)
December 31, 2014
U.S. government and agency securities	$	997	$	(2	)	$	—	$	—		$	997	$	(2	)
Municipal securities		16,724		(100	)		3,736		(39	)		20,460		(139	)
Mortgage-backed securities		6,698		(33	)		5,651		(64	)		12,349		(97	)
	$	24,419	$	(135	)	$	9,387	$	(103	)	$	33,806	$	(238	)

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LOANS (Tables)

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Components of Loan Portfolio

The components of the loan portfolio were as follows:

	December 31,
	2015			2014
	(dollars in thousands)
Agricultural loans	$	499,320		$	415,164
Commercial real estate loans		161,741			137,517
Commercial loans		51,978			53,745
Residential real estate loans		34,631			40,885
Installment and consumer other		519			811
Total gross loans		748,189			648,122
Allowance for loan losses		(10,405	)		(10,603	)
Loans, net	$	737,784		$	637,519

Schedule of Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans at December 31, 2015 and 2014:

	30-59 Days Past Due		60-89 Days Past Due		90+ Days Past Due		Total Past Due		Loans Not Past Due		Total Loans
	(dollars in thousands)
December 31, 2015
Agricultural loans	$	978	$	5	$	2,405	$	3,388	$	495,932	$	499,320
Commercial real estate loans		—		234		2,418		2,652		159,089		161,741
Commercial loans		—		—		3,476		3,476		48,502		51,978
Residential real estate loans		5		—		—		5		34,626		34,631
Installment and consumer other		—		—		—		—		519		519
Total	$	983	$	239	$	8,299	$	9,521	$	738,668	$	748,189
December 31, 2014
Agricultural loans	$	355	$	9	$	238	$	602	$	414,562	$	415,164
Commercial real estate loans		—		—		2,592		2,592		134,925		137,517
Commercial loans		—		42		3,366		3,408		50,337		53,745
Residential real estate loans		6		—		534		540		40,345		40,885
Installment and consumer other		—		—		—		—		811		811
Total	$	361	$	51	$	6,730	$	7,142	$	640,980	$	648,122

Nonaccrual, Restructured and Certain Past Due Loans

The following table lists information on nonaccrual, restructured, and certain past due loans:

	December 31,
	2015		2014
	(dollars in thousands)
Nonaccrual loans, 90 days or more past due	$	8,299	$	6,730
Nonaccrual loans 30-89 days past due		1,212		200
Nonaccrual loans, less than 30 days past due		15,068		4,625
Restructured loans not on nonaccrual status		610		846
90 days or more past due and still accruing		—		—

Recorded Investment in Nonaccrual and Loans Past Due 90 Days or More

The following table presents the recorded investment in nonaccrual and loans past due over 90 days on accrual by class of loan:

	December 31,
	2015		2014
	(dollars in thousands)
Agricultural loans	$	17,705	$	1,293
Commercial real estate loans		3,162		5,163
Commercial loans		3,712		3,409
Residential real estate loans		—		1,690
Installment and consumer other		—		—
Total	$	24,579	$	11,555

Schedule of Impaired Nonaccrual Loans

All nonaccrual loans are considered to be impaired. Total loans considered impaired and their related reserve balances are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Impaired loans without a specific allowance	$	3,760	$	6,532
Impaired loans with a specific allowance		26,642		18,312
Total impaired loans		30,402		24,844
Specific allowance related to impaired loans	$	2,302	$	2,894

Schedule of Loans Individually Evaluated for Impairment

The following tables present loans individually evaluated for impairment by class of loans at December 31, 2015 and 2014:

	December 31, 2015
	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
	(dollars in thousands)
With no related allowance:
Agricultural loans	$	918	$	883	$	-
Commercial real estate loans		333		333		—
Commercial loans		2,970		2,544		—
	$	4,221	$	3,760	$	-
With an allowance recorded
Agricultural loans	$	24,232	$	19,841	$	1,055
Commercial real estate loans		4,433		3,864		357
Commercial loans		3,780		2,937		890
		32,445		26,642		2,302
Total	$	36,666	$	30,402	$	2,302
	December 31, 2014
	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
	(dollars in thousands)
With no related allowance:
Agricultural loans	$	1,682	$	1,653	$	-
Commercial real estate loans		570		342		-
Commercial loans		4,796		4,460		-
Residential real estate loans		77		77		-
	$	7,125	$	6,532	$	-
With an allowance recorded
Agricultural loans	$	11,305	$	9,244	$	242
Commercial real estate loans		2,709		2,699		519
Commercial loans		5,380		4,450		1,848
Residential real estate loans		3,866		1,919		285
		23,260		18,312		2,894
Total	$	30,385	$	24,844	$	2,894

Schedule of Changes in Allowance for Loan Losses

Changes in the allowance for loan losses are as follows:

	December 31,
	2015			2014
	(dollars in thousands)
Balance, beginning of year	$	10,603		$	10,495
Provision for (recovery of) loan losses		(1,019	)		589
Loans charged off		(1,907	)		(647	)
Recoveries		2,728			166
Balance, end of period	$	10,405		$	10,603

Changes in Allowance for Loan Losses by Portfolio Segment

Changes in the allowance for loan losses by portfolio segment were as follows:

	December 31, 2015
	Beginning Balance		Provision for Loan Losses			Loans Charged Off			Loan Recoveries		Ending Balance
	(dollars in thousands)
Agricultural loans	$	3,456		3,983		$	(1,145	)	$	61	$	6,355
Commercial real estate loans		3,326		(1,670	)		(162	)		743		2,237
Commercial loans		2,420		(1,934	)		(415	)		1,197		1,268
Residential real estate loans		1,392		(1,408	)		(178	)		727		533
Installment and consumer other		9		10			(7	)		—		12
Total	$	10,603	$	(1,019	)	$	(1,907	)	$	2,728	$	10,405
	December 31, 2014
	Beginning Balance		Provision for Loan Losses			Loans Charged Off			Loan Recoveries		Ending Balance
	(dollars in thousands)
Agricultural loans	$	3,144	$	406		$	(115	)	$	21	$	3,456
Commercial real estate loans		3,254		87			(141	)		126		3,326
Commercial loans		2,172		569			(339	)		18		2,420
Residential real estate loans		1,819		(376	)		(52	)		1		1,392
Installment and consumer other		3		6			—			—		9
Unallocated		103		(103	)		—			—		—
Total	$	10,495	$	589		$	(647	)	$	166	$	10,603

Balances in Allowance for Loan Losses and Recorded Investment and Unpaid Principal Balance in Loans by Portfolio Segment and Based on Impairment Method

The following table presents the balances in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method at:  

	December 31, 2015
	Individually Evaluated for Impairment		Collectively Evaluated for Impairment		Total
Allowance for loan losses:
Agricultural loans	$	1,055	$	5,300	$	6,355
Commercial real estate loans		357		1,880		2,237
Commercial loans		890		378		1,268
Residential real estate loans		—		533		533
Installment and consumer other		—		12		12
Total ending allowance for loan losses		2,302		8,103		10,405
Loans:
Agricultural loans		20,724		478,596		499,320
Commercial real estate loans		4,197		157,544		161,741
Commercial loans		5,481		46,497		51,978
Residential real estate loans		—		34,631		34,631
Installment and consumer other		—		519		519
Total loans		30,402		717,787		748,189
Net loans	$	28,100	$	709,684	$	737,784
	December 31, 2014
	Individually Evaluated for Impairment		Collectively Evaluated for Impairment		Total
Allowance for loan losses:
Agricultural loans	$	242	$	3,214	$	3,456
Commercial real estate loans		519		2,807		3,326
Commercial loans		1,848		572		2,420
Residential real estate loans		285		1,107		1,392
Installment and consumer other		—		9		9
Total ending allowance for loan losses		2,894		7,709		10,603
Loans:
Agricultural loans		10,897		404,267		415,164
Commercial real estate loans		3,041		134,476		137,517
Commercial loans		8,910		44,835		53,745
Residential real estate loans		1,996		38,889		40,885
Installment and consumer other		—		811		811
Total loans		24,844		623,278		648,122
Net loans	$	21,950	$	615,569	$	637,519

Risk Category of Loans by Class of Loans

Based on the most recent analysis performed by management, the risk category of loans by class of loans is as follows: 

	As of December 31, 2015
	Sound/ Acceptable/ Satisfactory/ Low Satisfactory		Watch		Special Mention		Substandard		Total Loans
Agricultural loans	$	441,528	$	30,762	$	6,306	$	20,724	$	499,320
Commercial real estate loans		139,061		13,956		4,527		4,197		161,741
Commercial loans		40,496		5,468		533		5,481		51,978
Residential real estate loans		27,514		4,572		2,545		—		34,631
Installment and consumer other		518		1		—		—		519
Total	$	649,117	$	54,759	$	13,911	$	30,402	$	748,189
	As of December 31, 2014
	Sound/ Acceptable/ Satisfactory/ Low Satisfactory		Watch		Special Mention		Substandard		Total Loans
Agricultural loans	$	342,598	$	59,078	$	2,591	$	10,897	$	415,164
Commercial real estate loans		104,609		23,540		6,327		3,041		137,517
Commercial loans		36,205		7,568		1,062		8,910		53,745
Residential real estate loans		29,738		6,288		2,863		1,996		40,885
Installment and consumer other		811		—		—		—		811
Total	$	513,961	$	96,474	$	12,843	$	24,844	$	648,122

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PREMISES AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2015

Property Plant And Equipment [Abstract]

Summary of Premises and Equipment

Premises and equipment consisted of the following:

	December 31,						Estimated
	2015			2014			Useful Life
	(dollars in thousands)
Land	$	896		$	896		N/A
Construction in process		2,944			—		N/A
Bank premises		3,748			3,718		35-40 years
Furniture, fixtures, and equipment		3,194			3,282		3-7 years
		10,782			7,896
Accumulated depreciation and amortization		(3,617	)		(3,300	)
	$	7,165		$	4,596

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LOAN SERVICING RIGHTS (Tables)

12 Months Ended

Dec. 31, 2015

Transfers And Servicing [Abstract]

Summary of Servicing Rights Capitalized and Amortized along with the Aggregate Activity in Related Valuation

The following summarizes servicing rights capitalized and amortized, along with the aggregate activity in related valuation allowances: 

	December 31,
	2015			2014
	(dollars in thousands)
Loan servicing rights:
Balance, beginning of period	$	7,746		$	7,529
Additions		3,731			3,414
Disposals		(1,421	)		(1,243	)
Amortization		(1,911	)		(1,954	)
Balance, end of period	$	8,145		$	7,746

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OTHER REAL ESTATE OWNED (Tables)

12 Months Ended

Dec. 31, 2015

Banking And Thrift [Abstract]

Schedule of Other Real Estate Owned

Changes in other real estate owned are as follows:

	December 31,
		2015			2014
	(dollars in thousands)
Balance, beginning of period	$	7,137		$	16,083
Assets foreclosed		1,530			1,321
Write-down of other real estate owned		(256	)		(1,190	)
Net loss on sales of other real estate owned		(254	)		(278	)
Capitalized additions to other real estate owned		39			438
Proceeds from sale of other real estate owned		(5,324	)		(9,237	)
Balance, end of period	$	2,872		$	7,137

Expenses Applicable to Other Real Estate Owned

Expenses applicable to other real estate owned include the following:

	December 31,
		2015			2014
	(dollars in thousands)
Net loss on sales of other real estate owned	$	254		$	278
Write-down of other real estate owned		256			1,190
Operating expenses, net of rental income		(36	)		130
	$	474		$	1,598

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DEPOSITS (Tables)

12 Months Ended

Dec. 31, 2015

Banking And Thrift [Abstract]

Summary of Deposits

Deposits are summarized as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Demand deposits	$	70,914	$	81,534
Savings		174,979		140,296
Certificates of deposit		426,333		383,639
Total deposits	$	672,226	$	605,469

Scheduled Maturities of Certificates of Deposit

The scheduled maturities of certificates of deposit are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
1 year or less	$	160,557	$	173,074
1 to 2 years		117,514		75,212
2 to 3 years		41,876		92,197
3 to 4 years		38,281		22,811
Over 4 years		68,105		20,345
	$	426,333	$	383,639

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ADVANCES FROM FHLB AND OTHER BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Advances Outstanding from FHLB

The Bank had advances outstanding from the FHLB in the amount of $66,445,000 and $28,000,000 on December 31, 2015 and 2014, respectively. These advances, rates, and maturities are as follows:

					Amount outstanding as of December 31,
	Maturity	Rate			2015		2014
Loan Type					(dollars in thousands)
Fixed rate, fixed term	07/16/2015		3.59	%	$	—	$	2,000
Fixed rate, fixed term	08/25/2015		1.79	%		—		1,000
Fixed rate, fixed term	08/25/2015		1.89	%		—		2,000
Fixed rate, fixed term	11/09/2015		0.44	%		—		1,750
Fixed rate, short term	01/27/2016		0.29	%		3,000		—
Fixed rate, fixed term	04/29/2016		0.54	%		3,000		—
Fixed rate, fixed term	06/28/2016		0.96	%		2,150		2,150
Fixed rate, fixed term	08/29/2016		0.55	%		840		—
Fixed rate, fixed term	08/29/2016		0.55	%		560		—
Fixed rate, fixed term	01/03/2017		0.94	%		595		—
Fixed rate, fixed term	02/27/2017		0.76	%		5,000		—
Fixed rate, fixed term	03/15/2017		1.46	%		2,000		2,000
Fixed rate, fixed term	11/15/2017		0.95	%		3,800		3,800
Fixed rate, fixed term	12/29/2017		1.27	%		3,000		—
Fixed rate, fixed term	01/02/2018		1.23	%		1,000		—
Fixed rate, fixed term	04/23/2018		1.07	%		2,300		2,300
Fixed rate, fixed term	07/16/2018		1.21	%		762		—
Fixed rate, fixed term	07/16/2018		1.21	%		1,038		—
Fixed rate, fixed term	08/20/2018		1.15	%		1,000		—
Fixed rate, fixed term	08/20/2018		1.15	%		800		—
Fixed rate, fixed term	08/20/2018		1.27	%		2,200		—
Fixed rate, fixed term	12/31/2018		1.65	%		3,000		—
Fixed rate, fixed term	02/27/2019		1.47	%		5,000		—
Fixed rate, fixed term	08/14/2019		1.77	%		2,000		2,000
Fixed rate, fixed term	02/20/2020		1.71	%		5,000		—
Fixed rate, fixed term	07/16/2020		1.85	%		800		—
Fixed rate, fixed term	08/25/2020		1.84	%		3,000		—
Fixed rate, fixed term	08/27/2020		1.88	%		5,000		—
Fixed rate, fixed term	12/30/2020		2.09	%		4,000		4,000
Fixed rate, fixed term	12/31/2020		1.94	%		600		—
Fixed rate, fixed term	08/16/2021		2.29	%		3,000		3,000
Fixed rate, fixed term	12/30/2021		2.29	%		2,000		2,000
					$	66,445	$	28,000

Future Maturities of Borrowings

Future maturities of borrowings are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
1 year or less	$	9,550	$	6,750
1 to 2 years		14,395		2,150
2 to 3 years		12,100		5,800
3 to 4 years		7,000		2,300
Over 4 years		23,400		11,000
	$	66,445	$	28,000

Balances and Interest Rates on Other Borrowings

The following table sets forth information concerning balances and interest rates on other borrowings as of and for the periods indicated:

	December 31, 2015
	2015			2014
	(dollars in thousands)
Balance outstanding at end of period	$	3,945		$	23,857
Average amount outstanding during the period		8,088			12,279
Maximum amount outstanding at any month end		24,414			23,857
Weighted average interest rate during the period		3.41	%		4.73	%
Weighted average interest rate at end of period		4.97	%		2.33	%

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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Allocation of Income Tax Expense between Current and Deferred Portions

Allocation of income tax expense between current and deferred portions consists of the following:

	December 31,
	2015		2014
	(dollars in thousands)
Current
Federal income tax	$	4,948	$	3,122
State income tax		1,191		831
Total current		6,139		3,953
Deferred income tax expense		380		731
	$	6,519	$	4,684

Reconciliation of Statutory Federal Tax Rate to Effective Tax Rate

The reasons for the difference between income tax expense and the amount computed by applying the statutory tax rates to income before taxes are as follows:

	December 31,
	2015			2014
	(dollars in thousands)
Statutory federal tax rate		34	%		34	%
Income tax at statutory federal rate	$	5,929		$	4,384
Increase (reduction) resulting from:
State income taxes, net of federal income tax benefit		900			662
Tax exempt interest		(160	)		(174	)
Increase in cash surrender value		(100	)		(97	)
Other		(50	)		(91	)
Income tax expense	$	6,519		$	4,684
Effective tax rate		36	%		37	%

Components of Net Deferred Tax Asset

The components of the net deferred tax asset are as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Deferred tax assets:
Management salary continuation accrued	$	792	$	724
Allowance for loan losses		4,094		4,172
Deferred compensation		413		302
Interest on nonaccrual loans		242		104
Other real estate owned		350		711
Other		343		285
Total deferred tax assets	$	6,234	$	6,298
Deferred tax liabilities
Loan servicing rights		3,205		3,048
Deferred loan costs		160		-
Depreciation and amortization		252		446
FHLB stock dividend		106		106
Available for sale investment securities		143		250
Other		320		127
Total deferred tax liabilities	$	4,186	$	3,977
Net deferred tax assets	$	2,048	$	2,321

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OFF-BALANCE SHEET ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2015

Investments All Other Investments [Abstract]

Financial Instruments, Contract Amount Represents Credit Risk

Financial instruments, whose contract amount represents credit risk as of December 31, 2015 and 2014, were as follows:

	December 31,
	2015		2014
	(dollars in thousands)
Commitments to extend credit and unused lines of credit, including unused credit card lines	$	179,775	$	192,968
Standby letters of credit		5,399		560

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EQUITY INCENTIVE PLAN (Tables)

12 Months Ended

Dec. 31, 2015

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Assumptions for Fair Value Option

The fair value of each option grant was estimated on the grant date using the Black-Scholes option-pricing model with the following assumptions:

	December 31,
	2015			2014
Risk-free interest rates	1.69-1.93%			1.38-2.17%
Dividend yields		0.8	%		-
Expected volatility		24.00	%		35.00	%
Weighted-average expected life of options	7.00 years			7.00 years

Status and Changes in Stock Option Plan

The status of the Company’s stock option plan and changes in that plan for the years ended December 31, 2015 and 2014 are as follows:

	December 31, 2015							December 31, 2014
	Number of Options			Weighted-Average Exercise Price		Aggregate Intrinsic Value (1)		Number of Options			Weighted-Average Exercise Price		Aggregate Intrinsic Value (1)
	(dollars in thousands except option and per share data)
Outstanding, beginning of year		336,051		$	11.57				405,100		$	11.02
Granted		82,101			19.29				26,631			14.46
Exercised		(58,920	)		9.22				(84,790	)		9.58
Forfeited/expired		(7,301	)		13.98				(10,890	)		13.79
Outstanding, end of period		351,931		$	13.71	$	2,037,680		336,051		$	11.57	$	561,617
Options exercisable at period-end		232,900		$	11.82	$	1,788,672		206,600		$	10.79	$	505,352
Weighted-average fair value of options granted    during the period (2)				$	5.06						$	3.52

(1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on December 31, 2015 and 2014. This amount changes based on changes in the market value of the Company’s stock.

(2) The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.

Schedule of Information Pertaining Options Outstanding

Information pertaining to options outstanding at December 31, 2015 and 2014 was as follows:

		December 31, 2015
		Options Outstanding					Options Exercisable
Range of Exercise Prices		Number Outstanding		Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$	10.08		39,830	1.00 Year	$	10.08		39,830	$	10.08
11.63-12.45			166,730	3.44 Years		11.91		156,730		11.87
13.02-15.19			64,941	7.87 Years		13.68		36,340		13.48
17.15-19.74			80,430	9.24 Years		19.28		—		—
Outstanding, end of period			351,931	5.31 Years	$	13.71		232,900	$	11.82
		December 31, 2014
		Options Outstanding					Options Exercisable
Range of Exercise Prices		Number Outstanding		Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$6.90-10.08			87,490	1.51 Years	$	9.24		87,490	$	9.24
11.63-12.45			181,730	4.58 Years		11.92		106,930		11.81
13.02-15.19			66,831	8.90 Years		13.67		12,180		13.02
Outstanding, end of period			336,051	4.64 Years	$	11.57		206,600	$	10.79

Summary of Nonvested Options

	Number of Shares			Weighted Average Grant Date Fair Value
Nonvested options, December 31, 2014		129,451		$	2.37
Granted		82,101			5.06
Vested		(74,590	)		2.26
Forfeited/exercised		(17,931	)		2.15
Nonvested options, December 31, 2015		119,031		$	4.33

Activity in Restricted Stock Awards

Activity in restricted stock awards during 2015 and 2014 was as follows:

	December 31, 2015
	Restricted Stock Awards			Weighted Average Grant Price
Outstanding, beginning of year		34,080		$	12.88
Granted		14,379			19.71
Vested		—			—
Forfeited/expired		(1,838	)		14.54
Outstanding, end of period		46,621		$	14.92
	December 31, 2014
	Restricted Stock Awards			Weighted Average Grant Price
Outstanding, beginning of year		38,290		$	12.48
Granted		4,970			14.28
Vested		(9,180	)		12.00
Forfeited/expired		—			—
Outstanding, end of period		34,080		$	12.88

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REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2015

Regulatory Capital Requirements [Abstract]

Summary of Actual Capital Amount and Ratio of Company's and Bank's

The Company’s and Bank’s actual capital amounts and ratios are presented in the following table:

	Actual					Minimum For Capital Adequacy Purposes:					Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions:
	Amount		Ratio			Amount		Ratio			Amount		Ratio
	(dollars in thousands)
December 31, 2015
Total Capital (to risk weighted assets):
Consolidated	$	144,495		17.51	%	$	66,013		8.00	%	Not applicable
Bank		125,354		15.19	%		66,000		8.00	%	$	82,500		10.00	%
Tier 1 Capital (to risk weighted assets):
Consolidated		134,175		16.26	%		49,510		6.00	%	Not applicable
Bank		115,036		13.94	%		49,500		6.00	%		66,000		8.00	%
Tier 1 Capital (to average assets):
Consolidated		134,175		15.49	%		34,656		4.00	%	Not applicable
Bank		115,036		13.29	%		34,635		4.00	%		43,294		5.00	%
Tier 1 Common Equity (to risk weighted assets):
Consolidated		98,803		11.97	%		37,132		4.50	%	Not applicable
Bank		115,036		13.94	%		37,125		4.50	%		53,625		6.50	%
December 31, 2014
Total Capital (to risk weighted assets):
Consolidated	$	115,471		17.16	%	$	53,819		8.00	%	Not applicable
Bank		112,725		16.77	%		53,778		8.00	%	$	67,223		10.00	%
Tier 1 Capital (to risk weighted assets):
Consolidated		107,029		15.91	%		26,909		4.00	%	Not applicable
Bank		104,289		15.51	%		26,889		4.00	%		40,334		6.00	%
Tier 1 Capital (to average assets):
Consolidated		107,029		14.32	%		29,901		4.00	%	Not applicable
Bank		104,289		13.96	%		29,880		4.00	%		37,351		5.00	%

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RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2015

Related Party Transactions [Abstract]

Schedule of Related Party Loan Activities

Activity consisted of the following:

	December 31,
	2015			2014
	(dollars in thousands)
Balance, beginning of period	$	1,156		$	1,481
New loans		560			254
Repayments		(227	)		(579	)
Balance, end of period	$	1,489		$	1,156

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FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis

Assets and liabilities measured at fair value on a recurring basis are summarized below:

	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Total Fair Value
	(dollars in thousands)
December 31, 2015
Securities available for sale:
U.S. government and agency securities	$	—	$	2,003	$	—	$	2,003
Municipal securities		—		46,312		—		46,312
Mortgage-backed securities		—		34,966		—		34,966
Total assets at fair value	$	—	$	83,281	$	—	$	83,281
December 31, 2014
Securities available for sale:
U.S. government and agency securities	$	—	$	2,005	$	—	$	2,005
Municipal securities		—		41,849		—		41,849
Mortgage-backed securities		—		37,428		—		37,428
Total assets at fair value	$	—	$	81,282	$	—	$	81,282

Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded

The following table presents the financial instruments carried on the consolidated balance sheet by caption and by level in the fair value hierarchy for which a nonrecurring change in fair value has been recorded:

	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Impairment Losses
	(dollars in thousands)
December 31, 2015
Impaired loans	$	—	$	—	$	28,100	$	2,302
Other real estate owned		—		—		2,872		256
Total assets at fair value	$	—	$	—	$	30,972	$	2,558
December 31, 2014
Impaired loans	$	—	$	—	$	21,950	$	2,894
Other real estate owned		—		—		7,137		1,190
Total assets at fair value	$	—	$	—	$	29,087	$	4,084

Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis

The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis are as follows:

December 31, 2015
	Valuation Techniques	Unobservable Inputs	Range (Average)
Impaired loans	Evaluation of collateral	Estimation of value	NM*
Other real estate owned	Appraisal	Appraisal adjustment	4%-23% (12%)
December 31, 2014
	Valuation Techniques	Unobservable Inputs	Range (Average)
Impaired loans	Evaluation of collateral	Estimation of value	NM*
Other real estate owned	Appraisal	Appraisal adjustment	3%-28% (9%)

Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments

The estimated fair values, and related carrying or notional amounts, of the Company’s financial instruments are as follows:

	December 31,
	2015				2014
	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Input Level
Financial assets:	(dollars in thousands)
Cash and cash equivalents	$	14,907	$	14,907	$	10,480	$	10,480	1
FHLB Stock		3,507		3,507		1,252		1,252	2
Securities available for sale		83,281		83,281		81,282		81,282	2
Loans, net of allowance for loan losses		737,784		745,572		637,519		647,973	3
Loans held for sale		9,201		9,201		4,114		4,114	3
Accrued interest receivable		2,562		2,562		2,219		2,219	2
Loan servicing rights		8,145		10,705		7,746		10,043	3
Financial liabilities:
Deposits:
Time		426,333		431,077		383,639		388,141	3
Other deposits		245,893		242,493		221,830		221,830	1
Other borrowings		3,945		3,945		23,857		23,857	3
Advances from FHLB		66,445		67,318		28,000		28,510	3
Subordinated debentures		12,372		12,372		12,372		12,372	3
Accrued interest payable		1,459		1,459		1,284		1,284	2

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EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings Per Share

Earnings per common share (“EPS”) has been computed based on the following:

	For the Year Ended
	December 31,
	2015		2014
Net income from continuing operations	$	10,974	$	8,210
Less:  preferred stock dividends including SBLF		485		470
Income available to common shareholders for basic EPS	$	10,489	$	7,740
Average number of common shares issued		6,457		5,247
Less: weighted average treasury shares		412		376
Less: weighted average nonvested equity incentive plan shares		381		402
Weighted average number of common shares outstanding		5,664		4,469
Effect of dilutive options		114		112
Weighted average number of common shares outstanding    used to calculate diluted earnings per common share		5,778		4,581

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Summary of Significant Accounting Policies - Additional Information (Detail)		12 Months Ended
	Apr. 04, 2014	Dec. 31, 2015 Subsidiary Segment	Dec. 31, 2014
Summary Of Significant Accounting Policies [Line Items]
Operations Commenced Date		May 01, 1996
Number of wholly-owned subsidiaries | Subsidiary		2
Income tax examination percentage		50.00%
Effective stock split ratio	10
Stock Split		10-for-1 stock split
Number of operating segments | Segment		1
Sales Revenue Product Line | Credit Concentration Risk | Agricultural Loans
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		67.00%	64.00%
Sales Revenue Product Line | Credit Concentration Risk | Commercial Real Estate Loans
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		22.00%	21.00%
Investors Community Bank
Summary Of Significant Accounting Policies [Line Items]
Operations Commenced Date		Mar. 01, 1997
ICB Investments Corp | Nevada
Summary Of Significant Accounting Policies [Line Items]
Operations Commenced Date		Jan. 01, 2001
Investors Insurance Services L L C
Summary Of Significant Accounting Policies [Line Items]
Business, Formation Date		Jul. 01, 2010
ABS 1, LLC
Summary Of Significant Accounting Policies [Line Items]
Business, Formation Date		Sep. 01, 2011

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Acquisitions - Additional Information (Detail) - Fox River Valley - USD ($) $ in Millions		12 Months Ended
	Nov. 19, 2015	Dec. 31, 2015
Business Acquisition [Line Items]
Business acquisition, date of acquisition agreement		Nov. 19, 2015
Business acquisition, name of acquired entity		Fox River Valley Bancorp, Inc.
Business acquisition, percentage of outstanding common stock acquired	100.00%
Business acquisition, aggregate consideration	$ 28.9

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Restrictions on Cash and Cash Equivalents - Additional Informations (Detail) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Federal Reserve Bank Advances [Member]
Cash and Cash Equivalents [Line Items]
Federal reserve bank reserve balance	$ 7,432,000	$ 6,478,000

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Securities Available for Sale - Schedule of Amortized Cost and Fair Value of Available for Sale of Securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 82,916	$ 80,646
Unrealized Gains	541	874
Unrealized Losses	(176)	(238)
Fair Value	83,281	81,282
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	2,003	2,006
Unrealized Gains		1
Unrealized Losses		(2)
Fair Value	2,003	2,005
Municipal securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	46,185	41,751
Unrealized Gains	185	237
Unrealized Losses	(58)	(139)
Fair Value	46,312	41,849
Mortgage-backed securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	34,728	36,889
Unrealized Gains	356	636
Unrealized Losses	(118)	(97)
Fair Value	$ 34,966	$ 37,428

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Securities Available for Sale - Schedule of Amortized Cost and Fair Value of Securities Available for Sale by Contractual Maturity (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Available For Sale Securities [Abstract]
Due in one year or less, Amortized Cost	$ 5,005	$ 2,007
Due from one to five years, Amortized Cost	39,329	41,750
Due from five to ten years, Amortized Cost	3,854
Due after ten years, Amortized Cost	0	0
Mortgage-backed securities, Amortized Cost	34,728	36,889
Amortized Cost	82,916	80,646
Due in one year or less, Fair Value	5,017	2,011
Due from one to five years, Fair Value	39,400	41,843
Due from five to ten years, Fair Value	3,898
Due after ten years, Fair Value	0	0
Mortgage-backed securities, Fair Value	34,966	37,428
Fair Value	$ 83,281	$ 81,282

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Securities Available for Sale - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015 USD ($) Loan	Dec. 31, 2014 USD ($) Loan
Schedule Of Available For Sale Securities [Line Items]
Realized gain (loss) on available-for-sale securities	$ 0	$ 0
Number of debt securities | Loan	43	51
Aggregate Depreciation Percentage	0.58%	0.70%
Reported Value Measurement | Collateralized FHLB Advances
Schedule Of Available For Sale Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 0	$ 11,739,000
Reported Value Measurement | Federal Reserve Bank Line Of Credit
Schedule Of Available For Sale Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 15,764,000	$ 17,837,000

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Securities Available for Sale - Schedule of Fair Value and Gross Unrealized Losses of Entity's Investments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	$ 27,447	$ 24,419
Investments with unrealized losses less than 12 months, unrealized losses	(139)	(135)
Investments with unrealized losses 12 months or greater, fair value	2,750	9,387
Investments with unrealized losses 12 months or greater, unrealized losses	(37)	(103)
Investments with unrealized losses, fair value	30,197	33,806
Investments with unrealized losses, unrealized losses	(176)	(238)
U.S. Government and Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	2,003	997
Investments with unrealized losses less than 12 months, unrealized losses		(2)
Investments with unrealized losses, fair value	2,003	997
Investments with unrealized losses, unrealized losses		(2)
Municipal securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	14,153	16,724
Investments with unrealized losses less than 12 months, unrealized losses	(53)	(100)
Investments with unrealized losses 12 months or greater, fair value	711	3,736
Investments with unrealized losses 12 months or greater, unrealized losses	(5)	(39)
Investments with unrealized losses, fair value	14,864	20,460
Investments with unrealized losses, unrealized losses	(58)	(139)
Mortgage-backed securities
Schedule Of Available For Sale Securities [Line Items]
Investments with unrealized losses less than 12 months, fair value	11,291	6,698
Investments with unrealized losses less than 12 months, unrealized losses	(86)	(33)
Investments with unrealized losses 12 months or greater, fair value	2,039	5,651
Investments with unrealized losses 12 months or greater, unrealized losses	(32)	(64)
Investments with unrealized losses, fair value	13,330	12,349
Investments with unrealized losses, unrealized losses	$ (118)	$ (97)

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Loans - Components of Loan Portfolio (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Loans And Leases Receivable Net Reported Amount [Abstract]
Agricultural loans	$ 499,320	$ 415,164
Commercial real estate loans	161,741	137,517
Commercial loans	51,978	53,745
Residential real estate loans	34,631	40,885
Installment and consumer other	519	811
Total gross loans	748,189	648,122
Allowance for loan losses	(10,405)	(10,603)	$ (10,495)
Loans, net	$ 737,784	$ 637,519

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Loans - Schedule of Aging of Recorded Investment in Past Due Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	$ 9,521	$ 7,142
Loans Not Past Due	738,668	640,980
Total gross loans	748,189	648,122
Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	983	361
Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	239	51
Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	8,299	6,730
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	3,388	602
Loans Not Past Due	495,932	414,562
Total gross loans	499,320	415,164
Agricultural Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	978	355
Agricultural Loans | Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	5	9
Agricultural Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	2,405	238
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	2,652	2,592
Loans Not Past Due	159,089	134,925
Total gross loans	161,741	137,517
Commercial Real Estate Loans | Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	234
Commercial Real Estate Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	2,418	2,592
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	3,476	3,408
Loans Not Past Due	48,502	50,337
Total gross loans	51,978	53,745
Commercial Loans | Financing Receivables 60 To 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		42
Commercial Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	3,476	3,366
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	5	540
Loans Not Past Due	34,626	40,345
Total gross loans	34,631	40,885
Residential Real Estate Loans | Financing Receivables 30 To 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due	5	6
Residential Real Estate Loans | Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Past Due		534
Installment and consumer other
Financing Receivable Recorded Investment Past Due [Line Items]
Loans Not Past Due	519	811
Total gross loans	$ 519	$ 811

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Loans - Nonaccrual, Restructured and Certain Past Due Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	$ 9,521	$ 7,142
Restructured loans not on nonaccrual status	610	846
Financing Receivables Equal To Greater Than 90 Days Past Due
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	8,299	6,730
Financing Receivables 30 To 89 Days Past Due
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	1,212	200
Financing Receivables 1 To 29 Days Past Due
Financing Receivable Allowance For Credit Losses [Line Items]
Nonaccrual loans, past due	$ 15,068	$ 4,625

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Loans - Recorded Investment in Nonaccrual and Loans Past Due 90 Days or More (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 24,579	$ 11,555
Agricultural Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	17,705	1,293
Commercial Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	3,162	5,163
Commercial Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more	$ 3,712	3,409
Residential Real Estate Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Recorded investment in nonaccrual and loans past due 90 days or more		$ 1,690

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Loans - Loans Considered Impaired and Their Related Reserve Balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Impaired loans without a specific allowance	$ 3,760	$ 6,532
Impaired loans with a specific allowance	26,642	18,312
Total impaired loans	30,402	24,844
Specific allowance related to impaired loans	$ 2,302	$ 2,894

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Loans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounts Notes And Loans Receivable [Line Items]
Average recorded investment in total impaired loans	$ 27,623,000	$ 38,565,000
Interest income recognized on total impaired loans	1,664,000	1,326,000
Interest income recognized for nonaccrual loans	1,682,000	778,000
Specific reserve to customers whose loan terms have been modified in TDR	654,000	538,000
Additional lending commitments to customers with outstanding loans that are classified as TDRs	0	0
Non-accrual amount	24,579,000	11,555,000
Restructured and accruing amount	610,000	846,000
Minimum exposure for annual internal credit review	300,000
TDR Loans
Accounts Notes And Loans Receivable [Line Items]
TDR loans amount	2,926,000	4,573,000
Non-accrual amount	2,316,000	3,727,000
Restructured and accruing amount	610,000	846,000
TDR loans, unfunded commitments	$ 0	$ 0

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Loans - Impairment by Class of Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	$ 4,221	$ 7,125
Impaired Loans with No Related Allowance Recorded, recorded investment	3,760	6,532
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	32,445	23,260
Impaired Loans with an Allowance Recorded, recorded investment	26,642	18,312
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	2,302	2,894
Unpaid principal balance	36,666	30,385
Recorded investment	30,402	24,844
Allowance for loan losses allocated	2,302	2,894
Agricultural Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	918	1,682
Impaired Loans with No Related Allowance Recorded, recorded investment	883	1,653
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	24,232	11,305
Impaired Loans with an Allowance Recorded, recorded investment	19,841	9,244
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	1,055	242
Commercial Real Estate Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	333	570
Impaired Loans with No Related Allowance Recorded, recorded investment	333	342
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	4,433	2,709
Impaired Loans with an Allowance Recorded, recorded investment	3,864	2,699
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	357	519
Commercial Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance	2,970	4,796
Impaired Loans with No Related Allowance Recorded, recorded investment	2,544	4,460
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated	0	0
Impaired Loans with an Allowance Recorded, unpaid principal balance	3,780	5,380
Impaired Loans with an Allowance Recorded, recorded investment	2,937	4,450
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated	$ 890	1,848
Residential Real Estate Loans
Loans Receivable Evaluated For Impairment [Line Items]
Impaired Loans with No Related Allowance Recorded, unpaid principal balance		77
Impaired Loans with No Related Allowance Recorded, recorded investment		77
Impaired Loans with No Related Allowance Recorded, allowance for loan losses allocated		0
Impaired Loans with an Allowance Recorded, unpaid principal balance		3,866
Impaired Loans with an Allowance Recorded, recorded investment		1,919
Impaired Loans with an Allowance Recorded, allowance for loan losses allocated		$ 285

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Loans - Changes in Allowance for Loan Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Balance, beginning of year	$ 10,603	$ 10,495
Provision for (recovery of) loan losses	(1,019)	589
Loans charged off	(1,907)	(647)
Recoveries	2,728	166
Balance, end of period	$ 10,405	$ 10,603

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Loans - Changes in Allowance for Loan Losses by Portfolio Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	$ 10,603	$ 10,495
Provision for (recovery of) loan losses	(1,019)	589
Loans Charged Off	(1,907)	(647)
Loan Recoveries	2,728	166
Balance, end of period	10,405	10,603
Agricultural Loans
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	3,456	3,144
Provision for (recovery of) loan losses	3,983	406
Loans Charged Off	(1,145)	(115)
Loan Recoveries	61	21
Balance, end of period	6,355	3,456
Commercial Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	3,326	3,254
Provision for (recovery of) loan losses	(1,670)	87
Loans Charged Off	(162)	(141)
Loan Recoveries	743	126
Balance, end of period	2,237	3,326
Commercial Loans
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	2,420	2,172
Provision for (recovery of) loan losses	(1,934)	569
Loans Charged Off	(415)	(339)
Loan Recoveries	1,197	18
Balance, end of period	1,268	2,420
Residential Real Estate Loans
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	1,392	1,819
Provision for (recovery of) loan losses	(1,408)	(376)
Loans Charged Off	(178)	(52)
Loan Recoveries	727	1
Balance, end of period	533	1,392
Installment and consumer other
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year	9	3
Provision for (recovery of) loan losses	10	6
Loans Charged Off	(7)
Balance, end of period	$ 12	9
Unallocated
Accounts Notes And Loans Receivable [Line Items]
Balance, beginning of year		103
Provision for (recovery of) loan losses		$ (103)

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Loans - Balances in Allowance for Loan Losses and Recorded Investment and Unpaid Principal Balance in Loans by Portfolio Segment and Based on Impairment Method (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable Allowance For Credit Losses [Line Items]
Loans individually evaluated for impairment	$ 28,100	$ 21,950
Loans collectively evaluated for impairment	709,684	615,569
Loans, net	737,784	637,519
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	2,302	2,894
Allowance for loan losses collectively evaluated for impairment	8,103	7,709
Total	10,405	10,603	$ 10,495
Loans:
Loans individually evaluated for impairment	30,402	24,844
Loans collectively evaluated for impairment	717,787	623,278
Total gross loans	748,189	648,122
Agricultural Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	1,055	242
Allowance for loan losses collectively evaluated for impairment	5,300	3,214
Total	6,355	3,456
Loans:
Loans individually evaluated for impairment	20,724	10,897
Loans collectively evaluated for impairment	478,596	404,267
Total gross loans	499,320	415,164
Commercial Real Estate Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	357	519
Allowance for loan losses collectively evaluated for impairment	1,880	2,807
Total	2,237	3,326
Loans:
Loans individually evaluated for impairment	4,197	3,041
Loans collectively evaluated for impairment	157,544	134,476
Total gross loans	161,741	137,517
Commercial Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment	890	1,848
Allowance for loan losses collectively evaluated for impairment	378	572
Total	1,268	2,420
Loans:
Loans individually evaluated for impairment	5,481	8,910
Loans collectively evaluated for impairment	46,497	44,835
Total gross loans	51,978	53,745
Residential Real Estate Loans
Allowance for loan losses:
Allowance for loan losses individually evaluated for impairment		285
Allowance for loan losses collectively evaluated for impairment	533	1,107
Total	533	1,392
Loans:
Loans individually evaluated for impairment		1,996
Loans collectively evaluated for impairment	34,631	38,889
Total gross loans	34,631	40,885
Installment and consumer other
Allowance for loan losses:
Allowance for loan losses collectively evaluated for impairment	12	9
Total	12	9
Loans:
Loans collectively evaluated for impairment	519	811
Total gross loans	$ 519	$ 811

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Loans - Risk Category of Loans by Class of Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long Term Debt [Line Items]
Agricultural loans	$ 499,320	$ 415,164
Commercial real estate loans	161,741	137,517
Commercial loans	51,978	53,745
Residential real estate loans	34,631	40,885
Installment and consumer other	519	811
Total gross loans	748,189	648,122
Sound/ Acceptable/ Satisfactory/ Low Satisfactory
Long Term Debt [Line Items]
Agricultural loans	441,528	342,598
Commercial real estate loans	139,061	104,609
Commercial loans	40,496	36,205
Residential real estate loans	27,514	29,738
Installment and consumer other	518	811
Total gross loans	649,117	513,961
Watch
Long Term Debt [Line Items]
Agricultural loans	30,762	59,078
Commercial real estate loans	13,956	23,540
Commercial loans	5,468	7,568
Residential real estate loans	4,572	6,288
Installment and consumer other	1
Total gross loans	54,759	96,474
Special Mention
Long Term Debt [Line Items]
Agricultural loans	6,306	2,591
Commercial real estate loans	4,527	6,327
Commercial loans	533	1,062
Residential real estate loans	2,545	2,863
Total gross loans	13,911	12,843
Substandard
Long Term Debt [Line Items]
Agricultural loans	20,724	10,897
Commercial real estate loans	4,197	3,041
Commercial loans	5,481	8,910
Residential real estate loans		1,996
Total gross loans	$ 30,402	$ 24,844

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Premises and Equipment - Summary of Premises and Equipments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 10,782	$ 7,896
Accumulated depreciation and amortization	(3,617)	(3,300)
Property, Plant and Equipment, Net	7,165	4,596
Land
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	896	896
Construction in Process
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,944
Bank Premises
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 3,748	3,718
Bank Premises | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Life	35 years
Bank Premises | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Life	40 years
Furniture, Fixtures and Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 3,194	$ 3,282
Furniture, Fixtures and Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Life	3 years
Furniture, Fixtures and Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Life	7 years

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Premises and Equipment - Summary of Premises and Equipments - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property Plant And Equipment [Abstract]
Depreciation and amortization expense	$ 592,000	$ 611,000

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Loan Servicing Rights - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Servicing Assets at Fair Value [Line Items]
Unpaid principal balance of mortgage	$ 495,933,000	$ 429,293,000
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	10.00%
Level 3 Inputs
Servicing Assets at Fair Value [Line Items]
Loan servicing rights, fair value	$ 10,705,000	$ 10,043,000
Minimum
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	4.00%
Maximum
Servicing Assets at Fair Value [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, Prepayment speed	9.00%

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Loan Servicing Rights - Summary of Servicing Rights Capitalized and Amortized along with the Aggregate Activity in Related Valuation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Transfers And Servicing [Abstract]
Balance, beginning of period	$ 7,746	$ 7,529
Additions	3,731	3,414
Disposals	(1,421)	(1,243)
Amortization	(1,911)	(1,954)
Balance, end of period	$ 8,145	$ 7,746

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Other Real Estate Owned - Summary of Changes in Other Real Estate Owned (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Balance, beginning of period	$ 7,137	$ 16,083
Assets foreclosed	1,530	1,321
Write-down of other real estate owned	(256)	(1,190)
Net loss on sales of other real estate owned	(254)	(278)
Capitalized additions to other real estate owned	39	438
Proceeds from sale of other real estate owned	(5,324)	(9,237)
Balance, end of period	$ 2,872	$ 7,137

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Other Real Estate Owned - Expenses Applicable to Other Real Estate Owned (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Real Estate Owned Disclosure Of Detailed Components [Abstract]
Net loss on sales of other real estate owned	$ 254	$ 278
Write-down of other real estate owned	256	1,190
Operating expenses, net of rental income	(36)	130
Total Expenses	$ 474	$ 1,598

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Deposits - Summary of Deposits (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deposits [Abstract]
Demand deposits	$ 70,914	$ 81,534
Savings	174,979	140,296
Certificates of deposit	426,333	383,639
Total deposits	$ 672,226	$ 605,469

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Deposits - Additional Information (Detail) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deposits [Abstract]
Certificates of deposit in amounts of 250,000 or more	$ 161,251,000	$ 134,931,000

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Deposits - Scheduled Maturities of Certificates of Deposit (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Banking And Thrift [Abstract]
1 year or less	$ 160,557	$ 173,074
1 to 2 years	117,514	75,212
2 to 3 years	41,876	92,197
3 to 4 years	38,281	22,811
Over 4 years	68,105	20,345
Certificates of deposit	$ 426,333	$ 383,639

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Advances From FHLB and Other Borrowings - Additional Information (Detail) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Advances from FHLB	$ 66,445,000	$ 28,000,000
Irrevocable letters of credit	0	0
Other borrowings	3,945,000	23,857,000
Collateralized Loan Obligations
Debt Instrument [Line Items]
Other borrowings	3,945,000	8,857,000
Federal Reserve Bank Of Chicago
Debt Instrument [Line Items]
Available line-of-credit	50,000,000	50,000,000
Other borrowings	0	$ 15,000,000
Federal Discount Window interest rate		0.75%
Federal Reserve Bank Of Chicago | Securities Pledged as Collateral
Debt Instrument [Line Items]
Available line-of-credit	$ 15,764,000	$ 17,837,000

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Advances from FHLB and Other Borrowings - Advances Outstanding from FHLB (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Advances from FHLB	$ 66,445	$ 28,000
Fixed rate, fixed term, Advance for FHLB, 1
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jul. 16, 2015
Advances from FHLB, Rate	3.59%
Advances from FHLB		2,000
Fixed rate, fixed term, Advance for FHLB, 2
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 25, 2015
Advances from FHLB, Rate	1.79%
Advances from FHLB		1,000
Fixed rate, fixed term, Advance for FHLB, 3
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 25, 2015
Advances from FHLB, Rate	1.89%
Advances from FHLB		2,000
Fixed rate, fixed term, Advance for FHLB, 4
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Nov. 09, 2015
Advances from FHLB, Rate	0.44%
Advances from FHLB		1,750
Fixed rate, fixed term, Advance for FHLB, 5
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 27, 2016
Advances from FHLB, Rate	0.29%
Advances from FHLB	$ 3,000
Fixed rate, fixed term, Advance for FHLB, 6
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Apr. 29, 2016
Advances from FHLB, Rate	0.54%
Advances from FHLB	$ 3,000
Fixed rate, fixed term, Advance for FHLB, 7
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jun. 28, 2016
Advances from FHLB, Rate	0.96%
Advances from FHLB	$ 2,150	2,150
Fixed rate, fixed term, Advance for FHLB, 8
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 29, 2016
Advances from FHLB, Rate	0.55%
Advances from FHLB	$ 840
Fixed rate, fixed term, Advance for FHLB, 9
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 29, 2016
Advances from FHLB, Rate	0.55%
Advances from FHLB	$ 560
Fixed rate, fixed term, Advance for FHLB, 10
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 03, 2017
Advances from FHLB, Rate	0.94%
Advances from FHLB	$ 595
Fixed rate, fixed term, Advance for FHLB, 11
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Feb. 27, 2017
Advances from FHLB, Rate	0.76%
Advances from FHLB	$ 5,000
Fixed rate, fixed term, Advance for FHLB, 12
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Mar. 15, 2017
Advances from FHLB, Rate	1.46%
Advances from FHLB	$ 2,000	2,000
Fixed rate, fixed term, Advance for FHLB, 13
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Nov. 15, 2017
Advances from FHLB, Rate	0.95%
Advances from FHLB	$ 3,800	3,800
Fixed rate, fixed term, Advance for FHLB, 14
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 29, 2017
Advances from FHLB, Rate	1.27%
Advances from FHLB	$ 3,000
Fixed rate, fixed term, Advance for FHLB, 15
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jan. 02, 2018
Advances from FHLB, Rate	1.23%
Advances from FHLB	$ 1,000
Fixed rate, fixed term, Advance for FHLB, 16
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Apr. 23, 2018
Advances from FHLB, Rate	1.07%
Advances from FHLB	$ 2,300	2,300
Fixed rate, fixed term, Advance for FHLB, 17
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jul. 16, 2018
Advances from FHLB, Rate	1.21%
Advances from FHLB	$ 762
Fixed rate, fixed term, Advance for FHLB, 18
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jul. 16, 2018
Advances from FHLB, Rate	1.21%
Advances from FHLB	$ 1,038
Fixed rate, fixed term, Advance for FHLB, 19
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 20, 2018
Advances from FHLB, Rate	1.15%
Advances from FHLB	$ 1,000
Fixed rate, fixed term, Advance for FHLB, 20
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 20, 2018
Advances from FHLB, Rate	1.15%
Advances from FHLB	$ 800
Fixed rate, fixed term, Advance for FHLB, 21
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 20, 2018
Advances from FHLB, Rate	1.27%
Advances from FHLB	$ 2,200
Fixed rate, fixed term, Advance for FHLB, 22
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 31, 2018
Advances from FHLB, Rate	1.65%
Advances from FHLB	$ 3,000
Fixed rate, fixed term, Advance for FHLB, 23
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Feb. 27, 2019
Advances from FHLB, Rate	1.47%
Advances from FHLB	$ 5,000
Fixed rate, fixed term, Advance for FHLB, 24
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 14, 2019
Advances from FHLB, Rate	1.77%
Advances from FHLB	$ 2,000	2,000
Fixed rate, fixed term, Advance for FHLB, 25
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Feb. 20, 2020
Advances from FHLB, Rate	1.71%
Advances from FHLB	$ 5,000
Fixed rate, fixed term, Advance for FHLB, 26
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Jul. 16, 2020
Advances from FHLB, Rate	1.85%
Advances from FHLB	$ 800
Fixed rate, fixed term, Advance for FHLB, 27
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 25, 2020
Advances from FHLB, Rate	1.84%
Advances from FHLB	$ 3,000
Fixed rate, fixed term, Advance for FHLB, 28
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 27, 2020
Advances from FHLB, Rate	1.88%
Advances from FHLB	$ 5,000
Fixed rate, fixed term, Advance for FHLB, 29
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 30, 2020
Advances from FHLB, Rate	2.09%
Advances from FHLB	$ 4,000	4,000
Fixed rate, fixed term, Advance for FHLB, 30
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 31, 2020
Advances from FHLB, Rate	1.94%
Advances from FHLB	$ 600
Fixed rate, fixed term, Advance for FHLB, 31
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Aug. 16, 2021
Advances from FHLB, Rate	2.29%
Advances from FHLB	$ 3,000	3,000
Fixed rate, fixed term, Advance for FHLB, 32
Debt Instrument [Line Items]
Advances from FHLB, Maturity	Dec. 30, 2021
Advances from FHLB, Rate	2.29%
Advances from FHLB	$ 2,000	$ 2,000

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Advances from FHLB and Other Borrowings - Future Maturities of Borrowings (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Federal Home Loan Banks [Abstract]
1 year or less	$ 9,550	$ 6,750
1 to 2 years	14,395	2,150
2 to 3 years	12,100	5,800
3 to 4 years	7,000	2,300
Over 4 years	23,400	11,000
Advances from FHLB	$ 66,445	$ 28,000

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Advances from FHLB and Other Borrowings - Balances and Interest Rates on Other Borrowings (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other Borrowings:
Balance outstanding at end of period	$ 3,945	$ 23,857
Average amount outstanding during the period	8,088	12,279
Maximum amount outstanding at any month end	$ 24,414	$ 23,857
Weighted average interest rate during the period	3.41%	4.73%
Weighted average interest rate at end of period	4.97%	2.33%

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Subordinated Debentures and SBLF Preferred Stock (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2006	Sep. 30, 2005
Time period after occurrence and continuation of certain changes which debt redemption may occur	180 days
Small Business Lending Fund redeemable preferred stock, stated value	$ 1,000	$ 1,000
Beginning with the fourth quarter of 2013 through the fourth quarter of 2015
Dividend rate	1.00%
Minimum
Percentage ownership constituting triggering event	25.00%
Trust II
Interest rate	6.10%
Maturity date	Sep. 15, 2035
Trust II | Three month LIBOR
Interest rate	2.04%
Basis spread on variable rate	1.53%
Trust II | Trust Preferred Securities Subject to Mandatory Redemption
Floating rate capital securities				$ 6.0
Trust III
Interest rate	2.20%
Maturity date	Jun. 15, 2036
Trust III | Three month LIBOR
Basis spread on variable rate	1.69%
Trust III | Trust Preferred Securities Subject to Mandatory Redemption
Floating rate capital securities			$ 6.0

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Income Taxes - Allocation of Income Tax Expense between Current and Deferred Portions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current
Federal income tax	$ 4,948	$ 3,122
State income tax	1,191	831
Total current	6,139	3,953
Deferred income tax expense	380	731
Income tax expense	$ 6,519	$ 4,684

XML

Income Taxes - Reconciliation of Statutory Federal Tax Rate to Effective Tax Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Statutory federal tax rate	34.00%	34.00%
Income tax at statutory federal rate	$ 5,929	$ 4,384
Increase (reduction) resulting from:
State income taxes, net of federal income tax benefit	900	662
Tax exempt interest	(160)	(174)
Increase in cash surrender value	(100)	(97)
Other	(50)	(91)
Income tax expense	$ 6,519	$ 4,684
Effective tax rate	36.00%	37.00%

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Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Management salary continuation accrued	$ 792	$ 724
Allowance for loan losses	4,094	4,172
Deferred compensation	413	302
Interest on nonaccrual loans	242	104
Other real estate owned	350	711
Other	343	285
Total deferred tax assets	6,234	6,298
Deferred tax liabilities
Loan servicing rights	3,205	3,048
Deferred loan costs	160
Depreciation and amortization	252	446
FHLB stock dividend	106	106
Available for sale investment securities	143	250
Other	320	127
Total deferred tax liabilities	4,186	3,977
Net deferred tax assets	$ 2,048	$ 2,321

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Off-Balance Sheet Activities - Financial Instruments, Contract Amount Represents Credit Risk (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	$ 5,399	$ 560
Commitments to extend credit and unused lines of credit, including unused credit card lines
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	$ 179,775	$ 192,968

XML

Off-Balance Sheet Activities - Additional Information (Detail) - Standby and Performance Letters of Credit	12 Months Ended
	Dec. 31, 2015
Minimum
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Debt Instrument, Term	1 year
Maximum
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Debt Instrument, Term	4 years

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Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Interest Rate Lock Commitments
Derivative [Line Items]
Notional amount	$ 0	$ 0
Maximum
Derivative [Line Items]
Period of time lending funds to potential borrower	60 days

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Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Expense	$ 405,000	$ 425,000
Description of Postemployment Benefits	On May 1, 2006, the Company entered into salary continuation agreements with five key employees. Under these agreements, the key employees will receive $60,000 per year beginning on their retirement age, defined as age 65, and continuing for 15 years. During 2011, the Company entered into salary continuation agreements with two additional key employees. Under these agreements, the key employees will receive amounts ranging between $36,000 and $60,000 annually, depending on their age at retirement, commencing upon retirement and continuing for 15 years.
Employee Benefit payable	$ 2,011,000	1,840,000
Payouts under salary continuation agreements	$ 45,000	$ 26,250

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Equity Incentive Plan - Additional Information (Detail) - USD ($)		12 Months Ended
	Mar. 17, 2015	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Option term		5 years 3 months 22 days	4 years 7 months 21 days
Fair Value Assumptions, Method Used		Black-Scholes option-pricing model
Share-based compensation expense		$ 360,000	$ 154,000
Unrecognized share-based compensation expense related to nonvested options amounted		$ 253,000
Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		5 years
Restricted stock award granted	14,379
Restricted stock exercise price	$ 19.71
Unrecognized share-based compensation expense related to nonvested options amounted, weighted average period of recognition		5 years
Deferred compensation	$ 227,000
Unrecognized compensation expense		$ 185,000
Restricted Stock Awards Vested		0	(9,180)
Restricted stock award forfeited		418
Stock Options And Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense		$ 450,000,000	$ 193,000,000
Tax benefit from compensation		$ 90,000,000	$ 39,000,000
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized share-based compensation expense related to nonvested options amounted, weighted average period of recognition		2 years 1 month 17 days
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Option term		10 years
Maximum | Equity Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		5 years
Minimum | Equity Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		1 year

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Equity Incentive Plan - Fair Value Pricing Assumptions (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Disclosure Share Based Payments Valuation Assumptions Of Stock Options [Abstract]
Risk-free interest rates, minimum	1.69%	1.38%
Risk-free interest rates, maximum	1.93%	2.17%
Dividend yields	0.80%
Expected volatility	24.00%	35.00%
Weighted-average expected life of options	7 years	7 years

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Equity Incentive Plan - Status and Changes in Stock Option Plan (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Number of Options
Options, Outstanding beginning of year		336,051	405,100
Options, Granted		82,101	26,631
Options, Exercised		(58,920)	(84,790)
Options, Forfeited/expired		(7,301)	(10,890)
Options, Outstanding end of period		351,931	336,051
Options exercisable at period-end		232,900	206,600
Weighted-Average Exercise Price
Weighted Average Exercise price, Outstanding, beginning of year		$ 11.57	$ 11.02
Weighted Average Exercise Price, Granted		19.29	14.46
Weighted Average Exercise Price, Exercised		9.22	9.58
Weighted Average Exercise Price, Forfeited/expired		13.98	13.79
Weighted Average Exercise Price, Outstanding, end of period		13.71	11.57
Weighted Average Exercise Price, Options exercisable at period-end		11.82	10.79
Weighted-average fair value of options granted during the period	[1]	$ 5.06	$ 3.52
Aggregate Intrinsic Value
Aggregate Intrinsic Value, Outstanding, end of period	[2]	$ 2,037,680	$ 561,617
Aggregate Intrinsic Value, Options exercisable at period-end	[2]	$ 1,788,672	$ 505,352

[1] The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.

[2] The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on December 31, 2015 and 2014. This amount changes based on changes in the market value of the Company’s stock.

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Equity Incentive Plan - Shares Outstanding by Price Range (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number Outstanding	351,931	336,051	405,100
Outstanding Weighted Average Remaining Contractual Life	5 years 3 months 22 days	4 years 7 months 21 days
Weighted Average Exercise Price	$ 13.71	$ 11.57	$ 11.02
Number Exercisable	232,900	206,600
Weighted Average Exercise Price	$ 11.82	$ 10.79
Exercise Price Range 1 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise price, lower limit		6.90
Range of exercise price, upper limit	$ 10.08	$ 10.08
Number Outstanding	39,830	87,490
Outstanding Weighted Average Remaining Contractual Life	1 year	1 year 6 months 4 days
Weighted Average Exercise Price	$ 10.08	$ 9.24
Number Exercisable	39,830	87,490
Weighted Average Exercise Price	$ 10.08	$ 9.24
Exercise Price Range 2 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise price, lower limit	11.63	11.63
Range of exercise price, upper limit	$ 12.45	$ 12.45
Number Outstanding	166,730	181,730
Outstanding Weighted Average Remaining Contractual Life	3 years 5 months 9 days	4 years 6 months 29 days
Weighted Average Exercise Price	$ 11.91	$ 11.92
Number Exercisable	156,730	106,930
Weighted Average Exercise Price	$ 11.87	$ 11.81
Exercise Price Range 3 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise price, lower limit	13.02	13.02
Range of exercise price, upper limit	$ 15.19	$ 15.19
Number Outstanding	64,941	66,831
Outstanding Weighted Average Remaining Contractual Life	7 years 10 months 13 days	8 years 10 months 24 days
Weighted Average Exercise Price	$ 13.68	$ 13.67
Number Exercisable	36,340	12,180
Weighted Average Exercise Price	$ 13.48	$ 13.02
Exercise Price Range 4 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise price, lower limit	17.15
Range of exercise price, upper limit	$ 19.74
Number Outstanding	80,430
Outstanding Weighted Average Remaining Contractual Life	9 years 2 months 27 days
Weighted Average Exercise Price	$ 19.28

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Equity Incentive Plan - Non Vested Options (Detail) - $ / shares		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Nonvested options, beginning balance		129,451
Granted		82,101	26,631
Vested		(74,590)
Forfeited/exercised		(17,931)
Nonvested options, ending balance		119,031	129,451
Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted average grant date fair value, Nonvested options, beginning balance		$ 2.37
Weighted average grant date fair value, Granted	[1]	5.06	$ 3.52
Weighted average grant date fair value, Vested		2.26
Weighted average grant date fair value, Forfeited/exercised		2.15
Weighted average grant date fair value, Nonvested options, ending balance		$ 4.33	$ 2.37

[1] The fair value (present value of the estimated future benefit to the option holder) of each option grant is estimated on the date of grant using the Black-Scholes option pricing model.

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Equity Incentive Plan - Activity in Restricted Stock Awards (Detail) - Restricted Stock Awards - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Number of RSAs
Restricted Stock Awards, Outstanding beginning of year	34,080	38,290
Restricted Stock Awards, Granted	14,379	4,970
Restricted Stock Awards Vested	0	(9,180)
Restricted Stock Awards, Forfeited or expired	(1,838)
Restricted Stock Awards, Outstanding end of period	46,621	34,080
Weighted Average Grant Date Fair Value
Weighted Average Grant Price Outstanding, Beginning of year	$ 12.88	$ 12.48
Weighted Average Grant Price Outstanding, Granted	19.71	14.28
Weighted Average Grant Price, Vested		12.00
Weighted Average Grant Price, Forfeited or expired	14.54
Weighted Average Grant Price Outstanding, End of year	$ 14.92	$ 12.88

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Regulatory Matters - Summary of Actual Capital Amounts and Ratios of Company's and Bank's (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 144,495	$ 115,471
Total Capital (to risk weighted assets), Actual Ratio	17.51%	17.16%
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Amount	$ 66,013	$ 53,819
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Ratio	8.00%	8.00%
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 134,175	$ 107,029
Tier 1 Capital (to risk weighted assets), Actual Ratio	16.26%	15.91%
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 49,510	$ 26,909
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	6.00%	4.00%
Tier 1 Capital (to average assets), Actual Amount	$ 134,175	$ 107,029
Tier 1 Capital (to average assets), Actual Ratio	15.49%	14.32%
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 34,656	$ 29,901
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	4.00%	4.00%
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Amount	$ 98,803
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Ratio	11.97%
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 37,132
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	4.50%
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to risk weighted assets), Actual Amount	$ 125,354	$ 112,725
Total Capital (to risk weighted assets), Actual Ratio	15.19%	16.77%
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Amount	$ 66,000	$ 53,778
Total Capital (to risk weighted assets), Minimum For Capital Adequacy Purpose, Ratio	8.00%	8.00%
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 82,500	$ 67,223
Total Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	10.00%	10.00%
Tier 1 Capital (to risk weighted assets), Actual Amount	$ 115,036	$ 104,289
Tier 1 Capital (to risk weighted assets), Actual Ratio	13.94%	15.51%
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 49,500	$ 26,889
Tier 1 Capital (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	6.00%	4.00%
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 66,000	$ 40,334
Tier 1 Capital (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	8.00%	6.00%
Tier 1 Capital (to average assets), Actual Amount	$ 115,036	$ 104,289
Tier 1 Capital (to average assets), Actual Ratio	13.29%	13.96%
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 34,635	$ 29,880
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	4.00%	4.00%
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Amount	$ 43,294	$ 37,351
Tier 1 Capital (to average assets), Minimum To Be Adequately Capitalized Under Prompt Corrective Action Provisions, Ratio	5.00%	5.00%
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Amount	$ 115,036
Tier 1 Common Equity Ratio (to risk weighted assets), Actual Ratio	13.94%
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Amount	$ 37,125
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum For Capital Adequacy Purposes, Ratio	4.50%
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 53,625
Tier 1 Common Equity Ratio (to risk weighted assets), Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%

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Related Party Transactions - Related Party Loan Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Balance, beginning of period	$ 1,156	$ 1,481
New loans	560	254
Repayments	(227)	(579)
Balance, end of period	$ 1,489	$ 1,156

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Related Party Transactions - Additional Information (Detail) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Deposits from related parties	$ 14,415,000	$ 14,798,000

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Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 83,281	$ 81,282
Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	83,281	81,282
Fair Value on a Recurring Basis
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	83,281	81,282
Fair Value on a Recurring Basis | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	83,281	81,282
Fair Value on a Recurring Basis | U.S. Government and Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	2,003	2,005
Fair Value on a Recurring Basis | U.S. Government and Agency Securities | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	2,003	2,005
Fair Value on a Recurring Basis | Municipal securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	46,312	41,849
Fair Value on a Recurring Basis | Municipal securities | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	46,312	41,849
Fair Value on a Recurring Basis | Mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	34,966	37,428
Fair Value on a Recurring Basis | Mortgage-backed securities | Level 2 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 34,966	$ 37,428

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Fair Value Measurements - Financial Instruments Carried on Consolidated Balance Sheet for Which Nonrecurring Change in Fair Value Has Been Recorded (Detail) - Fair Value on a Nonrecurring Basis - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment Losses	$ 2,558	$ 4,084
Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	30,972	29,087
Impaired Loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment Losses	2,302	2,894
Impaired Loans | Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	28,100	21,950
Other Real Estate Owned
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment Losses	256	1,190
Other Real Estate Owned | Level 3 Inputs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets at fair value	$ 2,872	$ 7,137

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Fair Value Measurements - Significant Inputs Used in Fair Value Measurements for Level 3 Assets Measured on Nonrecurring Basis (Detail) - Level 3 Inputs	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Impaired Loans
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	Evaluation of collateral	Evaluation of collateral
Unobservable Inputs	Estimation of value	Estimation of value
Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Valuation Techniques	Appraisal	Appraisal
Unobservable Inputs	Appraisal adjustment	Appraisal adjustment
Minimum | Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	4.00%	3.00%
Maximum | Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	23.00%	28.00%
Weighted Average | Other Real Estate Owned
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Range (Average)	12.00%	9.00%

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Fair Value Measurements - Estimated Fair Values and Related Carrying or Notional Amounts of Financial Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financial assets:
Cash and cash equivalents	$ 14,907	$ 10,480	$ 71,780
FHLB Stock	3,507	1,252
Loans, net of allowance for loan losses	737,784	637,519
Loans held for sale	9,201	4,114
Loan servicing rights	8,145	7,746	$ 7,529
Financial liabilities:
Deposits	672,226	605,469
Other borrowings	3,945	23,857
Advances from FHLB	66,445	28,000
Subordinated debentures	12,372	12,372
Financial assets:
Securities available for sale	83,281	81,282
Level 1 Inputs
Financial assets:
Cash and cash equivalents	14,907	10,480
Financial assets:
Cash and cash equivalents, Fair Value	14,907	10,480
Level 1 Inputs | Other Deposits
Financial liabilities:
Deposits	245,893	221,830
Financial liabilities:
Deposits, Fair Value	242,493	221,830
Level 2 Inputs
Financial assets:
FHLB Stock	3,507	1,252
Securities available for sale	83,281	81,282
Accrued interest receivable	2,562	2,219
Financial liabilities:
Accrued interest payable	1,459	1,284
Financial assets:
FHLB Stock, Fair Value	3,507	1,252
Securities available for sale	83,281	81,282
Accrued interest receivable	2,562	2,219
Financial liabilities:
Accrued interest payable, Fair Value	1,459	1,284
Level 3 Inputs
Financial assets:
Loans, net of allowance for loan losses	737,784	637,519
Loans held for sale	9,201	4,114
Loan servicing rights	8,145	7,746
Financial liabilities:
Other borrowings	3,945	23,857
Advances from FHLB	66,445	28,000
Subordinated debentures	12,372	12,372
Financial assets:
Loans, net of allowance for loan losses, Fair Value	745,572	647,973
Loans held for sale, Fair Value	9,201	4,114
Loan servicing rights, fair value	10,705	10,043
Financial liabilities:
Other borrowings, Fair Value	3,945	23,857
Advances from FHLB, Fair Value	67,318	28,510
Subordinated debentures, Fair Value	12,372	12,372
Level 3 Inputs | Bank Time Deposits
Financial liabilities:
Deposits	426,333	383,639
Financial liabilities:
Deposits, Fair Value	$ 431,077	$ 388,141

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Earnings Per Share - Schedule of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income from continuing operations	$ 10,974	$ 8,210
Less: preferred stock dividends including SBLF	485	470
Income available to common shareholders for basic EPS	$ 10,489	$ 7,740
Average number of common shares issued	6,457	5,247
Less: weighted average treasury shares	412	376
Less: weighted average nonvested equity incentive plan shares	381	402
Weighted average number of common shares outstanding	5,664	4,469
Effect of dilutive options	114	112
Weighted average number of common shares outstanding used to calculate diluted earnings per common share	5,778	4,581

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Dividend and Capital Restrictions - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Regulated Operations [Abstract]
Cash dividends paid	$ 1,200,000	$ 1,200,000

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Commitments and Contingencies - Additional Information (Detail) - Stevens Point, Wisconsin - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Commitments And Contingencies Disclosure [Line Items]
Construction of new branch incurred cost		$ 2.9
Scenario, Forecast
Commitments And Contingencies Disclosure [Line Items]
Construction of new branch estimated cost	$ 3.9

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Subsequent Events - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 01, 2016	Jan. 05, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Agricultural loans			$ 499,320	$ 415,164
Subsequent Event | TDR Loans
Subsequent Event [Line Items]
Agricultural loans		$ 12,600
Loans Paid Off
Subsequent Event [Line Items]
Proceeds from sale of loan collateral	$ 6,500