Note 2 - Mergers and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2018

Guaranty Bank and Trust Company [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	As of
	October 1, 2017
ASSETS
Cash and due from banks	$	4,434,511
Interest-bearing deposits at financial institutions		3,953,907
Securities		49,703,419
Loans/leases receivable, net		192,517,677
Premises and equipment		4,808,343
Restricted investment securities		476,500
Core deposit intangible		2,698,301
Other assets		997,810
Total assets acquired	$	259,590,468
LIABILITIES
Deposits	$	212,467,514
Short-term borrowings		13,102,043
FHLB advances		4,108,027
Junior subordinated debentures		3,857,275
Other liabilities		2,595,883
Total liabilities assumed	$	236,130,742
Net assets acquired	$	23,459,726
CONSIDERATION PAID:
Cash	$	7,803,420
Common stock		30,879,485
Total consideration paid	$	38,682,905
Goodwill	$	15,223,179

Business Combination, Purchased Loans as of The Acquisition Date [Table Text Block]

	PCI		Performing
	Loans		Loans		Total
Contractually required principal payments	$	3,126,327	$	192,982,439	$	196,108,766
Nonaccretable discount		(1,147,198)		—		(1,147,198)
Principal cash flows expected to be collected	$	1,979,129	$	192,982,439	$	194,961,568
Accretable discount		(219,902)		(2,223,989)		(2,443,891)
Fair Value of acquired loans	$	1,759,227	$	190,758,450	$	192,517,677

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Table Text Block]

	For the year ended December 31, 2018
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	(165,832)	$	(2,197,153)	$	(2,362,985)
Accretion recognized		157,775		584,563		742,338
Balance at the end of the period	$	(8,057)	$	(1,612,590)	$	(1,620,647)
	For the year ended December 31, 2017
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	—	$	—	$	—
Discount added at acquisition		(219,902)		(2,223,989)		(2,443,891)
Accretion recognized		54,070		26,836		80,906
Balance at the end of the period	$	(165,832)	$	(2,197,153)	$	(2,362,985)

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended December 31,
	2017		2016
	(dollars in thousands, except per share data)
Net interest income	$	122,923	$	102,902
Noninterest income	$	32,703	$	34,238
Net income	$	38,728	$	27,103
Earnings per common share:
Basic	$	2.80	$	2.05
Diluted	$	2.73	$	2.02

Community State Bank [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	As of
	August 31, 2016
ASSETS
Cash and due from banks	$	10,094,645
Federal funds sold		698,000
Interest-bearing deposits at financial institutions		14,730,157
Securities		102,640,029
Loans/leases receivable, net		419,029,277
Premises and equipment		20,684,880
Restricted investment securities		1,512,900
Core deposit intangible		6,352,653
Other real estate owned		650,000
Other assets		5,283,937
Total assets acquired	$	581,676,478
LIABILITIES
Deposits	$	486,298,262
FHLB advances		20,368,877
Other liabilities		4,897,564
Total liabilities assumed	$	511,564,703
Net assets acquired	$	70,111,775
CONSIDERATION PAID:
Cash	$	80,000,000
Total consideration paid	$	80,000,000
Goodwill	$	9,888,225

Business Combination, Purchased Loans as of The Acquisition Date [Table Text Block]

	PCI		Performing
	Loans		Loans		Total
Contractually required principal payments	$	8,349,688	$	427,398,400	$	435,748,088
Nonaccretable discount		(4,525,223)		—		(4,525,223)
Principal cash flows expected to be collected	$	3,824,465	$	427,398,400	$	431,222,865
Accretable discount		(277,579)		(11,916,009)		(12,193,588)
Fair Value of acquired loans	$	3,546,886	$	415,482,391	$	419,029,277

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Table Text Block]

	For the year ended December 31, 2018
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	(25,300)	$	(4,082,922)	$	(4,108,222)
Accretion recognized		25,300		1,888,043		1,913,343
Balance at the end of the period	$	—	$	(2,194,879)	$	(2,194,879)
	For the year ended December 31, 2017
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	(194,306)	$	(9,115,614)	$	(9,309,920)
Accretion recognized		169,006		5,032,692		5,201,698
Balance at the end of the period	$	(25,300)	$	(4,082,922)	$	(4,108,222)
	For the year ended December 31, 2016
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	—	$	—	$	—
Discount added at acquisition		(277,579)		(11,916,009)		(12,193,588)
Accretion recognized		83,273		2,800,395		2,883,668
Balance at the end of the period	$	(194,306)	$	(9,115,614)	$	(9,309,920)

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended December 31,
	2016
	(dollars in thousands,
	except per share data)
Net interest income	$	110,035
Noninterest income	$	34,773
Net income	$	34,137
Earnings per common share:
Basic	$	2.62
Diluted	$	2.58

SPRINGFIELD BANCSHARES, INC

Notes Tables

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Table Text Block]

	For the year ended December 31, 2018
	PCI		Performing
	Loans		Loans		Total
Discount added at acquisition	$	(293,445)	$	(7,799,860)	$	(8,093,305)
Reclassification of nonaccretable discount to accretable		(891,569)		—		(891,569)
Accretion recognized		525,704		1,950,795		2,476,499
Balance at the end of the period	$	(659,310)	$	(5,849,065)	$	(6,508,375)

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended December 31,
	2018		2017
	(dollars in thousands, except per share data)
Net interest income	$	153,229	$	136,190
Noninterest income	$	42,538	$	32,395
Net income	$	49,542	$	42,316
Earnings per common share:
Basic	$	3.17	$	2.82
Diluted	$	3.11	$	2.75

Bates Companies [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	As of
	July 1, 2018
ASSETS
Cash and due from banks	$	4,586,326
Interest-bearing deposits at financial institutions		62,924,396
Securities		4,845,441
Loans/leases receivable, net		477,336,699
Bank-owned life insurance		7,091,883
Premises and equipment		6,091,978
Restricted investment securities		3,654,200
Intangibles		8,208,728
Other assets		1,470,689
Total assets acquired	$	576,210,340
LIABILITIES
Deposits	$	439,579,328
Short-term borrowings		1,143,478
FHLB advances		74,539,463
Other borrowings		9,543,810
Other liabilities		8,408,463
Total liabilities assumed	$	533,214,542
Net assets acquired	$	42,995,798
CONSIDERATION PAID:
Cash	$	8,333,535
Common stock		80,637,194
Total consideration paid	$	88,970,729
Goodwill	$	45,974,931

Business Combination, Purchased Loans as of The Acquisition Date [Table Text Block]

	PCI		Performing
	Loans		Loans		Total
Contractually required principal payments	$	7,552,912	$	479,439,547	$	486,992,459
Nonaccretable discount		(1,562,455)		—		(1,562,455)
Principal cash flows expected to be collected	$	5,990,457	$	479,439,547	$	485,430,004
Accretable discount		(293,445)		(7,799,860)		(8,093,305)
Fair Value of acquired loans	$	5,697,012	$	471,639,687	$	477,336,699

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Table Text Block]

	For the year ended December 31, 2018
	PCI		Performing
	Loans		Loans		Total
Discount added at acquisition	$	(293,445)	$	(7,799,860)	$	(8,093,305)
Reclassification of nonaccretable discount to accretable		(891,569)		—		(891,569)
Accretion recognized		525,704		1,950,795		2,476,499
Balance at the end of the period	$	(659,310)	$	(5,849,065)	$	(6,508,375)

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended December 31,
	2018		2017
	(dollars in thousands, except per share data)
Net interest income	$	142,368	$	116,029
Noninterest income	$	44,455	$	33,044
Net income	$	44,032	$	35,627
Earnings per common share:
Basic	$	2.98	$	2.67
Diluted	$	2.92	$	2.60