Macatawa Bank Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Allowance for Loan Losses (Details)

v3.23.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Allowance for Loan Losses (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Economist Segment	Dec. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Allowance for Loan Losses [Abstract]
Allowance for credit losses	$ 16,794	$ 15,285	$ 14,616	$ 15,889
Retained earnings	67,092	59,036
Deferred tax assets	$ 8,471	9,712
Term of reasonable and supportable economic forecast period	1 year
Term of straight line reversion period	6 months
Number of leading economists who provided forecasts \| Economist	25
Accrued interest receivable	$ 8,782	7,606
Minimum [Member]
Allowance for Loan Losses [Abstract]
Peer group assets	1,000,000
Maximum [Member]
Allowance for Loan Losses [Abstract]
Peer group assets	3,000,000
Loans Receivables [Member]
Allowance for Loan Losses [Abstract]
Accrued interest receivable	$ 3,800	4,000
Mortgages [Member]
Allowance for Loan Losses [Abstract]
Period after which interest income on delinquent loans is discontinued	90 days
Commercial [Member]
Allowance for Loan Losses [Abstract]
Allowance for credit losses	$ 7,124	5,596	5,329	5,176
Number of loan segments \| Segment	8
Period after which interest income on delinquent loans is discontinued	90 days
Consumer [Member]
Allowance for Loan Losses [Abstract]
Allowance for credit losses	$ 2,818	2,458	$ 2,153	$ 2,633
Consumer [Member] \| Minimum [Member]
Allowance for Loan Losses [Abstract]
Past due period after which loans are charged off	120 days
Cumulative Effect, Period of Adoption, Adjustment [Member] \| ASU No. 2016-13 [Member]
Allowance for Loan Losses [Abstract]
Allowance for credit losses		1,500
Off-balance sheet credit exposures		62
Retained earnings		(1,200)
Deferred tax assets		$ 323

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