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

FAIR VALUE, Carrying Amounts and Estimated Fair Values of Financial Instruments, Not Previously Presented (Details)

v3.22.2.2

FAIR VALUE, Carrying Amounts and Estimated Fair Values of Financial Instruments, Not Previously Presented (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financial assets [Abstract]
Cash and due from banks	$ 33,205	$ 23,669
Federal funds sold and other short-term investments	733,347	1,128,119
Bank owned life insurance	53,193	52,468
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Carrying Amount [Member]
Financial assets [Abstract]
Cash and due from banks	33,205	23,669
Federal funds sold and other short-term investments	733,347	1,128,119
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value [Member]
Financial assets [Abstract]
Cash and due from banks	33,205	23,669
Federal funds sold and other short-term investments	733,347	1,128,119
Significant Other Observable Inputs (Level 2) [Member] \| Carrying Amount [Member]
Financial assets [Abstract]
Loans, net	1,123,488	1,090,201
Accrued interest receivable	7,202	4,088
Financial liabilities [Abstract]
Deposits	(2,556,197)	(2,577,958)
Other borrowed funds	(30,000)	(85,000)
Accrued interest payable	(41)	(72)
Significant Other Observable Inputs (Level 2) [Member] \| Fair Value [Member]
Financial assets [Abstract]
Loans, net	1,094,345	1,106,324
Accrued interest receivable	7,202	4,088
Financial liabilities [Abstract]
Deposits	(2,556,011)	(2,577,885)
Other borrowed funds	(28,950)	(86,322)
Accrued interest payable	(41)	(72)
Significant Unobservable Inputs (Level 3) [Member] \| Carrying Amount [Member]
Financial assets [Abstract]
Securities held to maturity	349,481	137,003
FHLB stock	10,211	11,558
Bank owned life insurance	53,193	52,468
Significant Unobservable Inputs (Level 3) [Member] \| Fair Value [Member]
Financial assets [Abstract]
Securities held to maturity	330,882	139,272
FHLB stock	10,211	11,558
Bank owned life insurance	$ 53,193	$ 52,468

- Definition

Fair value portion of investment in debt security measured at amortized cost (held-to-maturity).

+ References

No definition available.

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- Definition

Fair value portion of amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611

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- Definition

Fair value portion of accrued expenses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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- Definition

The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

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- Definition

For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(1))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

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- Definition

Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

+ References

No definition available.

+ Details

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- Definition

Includes: (1) the amount outstanding of funds lent to other depository institutions, securities brokers, or securities dealers in the form of Federal Funds sold; for example, immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include Federal Funds sold under agreements to resell on a gross basis, excluding (1) sales of term Federal Funds, (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements (Federal Funds Sold) and (2) the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank to resell the identical security purchased or a security that meets the definition of substantially the same in the case of a dollar roll. Also include purchases of participations in pools of securities, regardless of maturity (Securities Purchased Under Agreements to Re-sell).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(m)(2)(i)(A))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

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-SubTopic 210
-Section S99
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-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

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- References

No definition available.

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- References

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- Definition

Fair value portion of investments in Federal Home Loan Bank (FHLBank) stock.

+ References

No definition available.

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- Definition

Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-URI https://asc.fasb.org/subtopic&trid=2196772

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- Definition

Fair value portion of other liabilities.

+ References

No definition available.

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