Macatawa Bank Corporation Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

LOANS, Allowance for Loans Losses by Portfolio (Details)

v3.22.4

LOANS, Allowance for Loans Losses by Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance				$ 15,889				$ 17,408	$ 15,889	$ 17,408
Charge-offs									(164)	(124)
Recoveries									685	655
Provision for loan losses	$ 375	$ 0	$ 0	(1,500)	$ (750)	$ (550)	$ (750)	0	(1,125)	(2,050)
Ending balance	15,285				15,889				15,285	15,889
Commercial and Industrial [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance				5,176				6,632	5,176	6,632
Charge-offs									(38)	0
Recoveries									191	331
Provision for loan losses									267	(1,787)
Ending balance	5,596				5,176				5,596	5,176
Commercial Real Estate [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance				8,051				7,999	8,051	7,999
Charge-offs									0	0
Recoveries									300	208
Provision for loan losses									(1,171)	(156)
Ending balance	7,180				8,051				7,180	8,051
Consumer [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance				2,633				2,758	2,633	2,758
Charge-offs									(126)	(124)
Recoveries									194	116
Provision for loan losses									(243)	(117)
Ending balance	2,458				2,633				2,458	2,633
Unallocated [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance				$ 29				$ 19	29	19
Charge-offs									0	0
Recoveries									0	0
Provision for loan losses									22	10
Ending balance	$ 51				$ 29				$ 51	$ 29

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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Amount of increase in allowance for credit loss on financing receivable from recovery.

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