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

OTHER REAL ESTATE OWNED (Details)

v2.4.1.9

OTHER REAL ESTATE OWNED (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Period-end other real estate owned [Roll Forward]
Beginning balance	$ 43,071	$ 53,501	$ 53,501
Additions, transfers from loans	699us-gaap_TransferToOtherRealEstate	554us-gaap_TransferToOtherRealEstate	4,932us-gaap_TransferToOtherRealEstate
Proceeds from sales of other real estate owned	(1,452)	(3,501)	(12,487)
Valuation allowance reversal upon sale	(447)	(1,948)	(3,499)
Gain (loss) on sale of other real estate owned	67	484	624
Other real estate owned, gross	41,938	49,090	43,071
Less: valuation allowance	(14,900)	(15,055)	(14,829)
Ending balance	27,038	34,035	28,242
Activity in valuation allowance [Roll Forward]
Beginning balance	14,829	16,705	16,705
Additions charged to expense	518	298
Reversals upon sale	(447)	(1,948)
Ending balance	$ 14,900	$ 15,055	$ 14,829

- Definition

The net gain (loss) resulting from sales and other disposals of other real estate owned and increases (decreases) in the valuation allowance for foreclosed real estate.

+ References

No definition available.

+ Details

Name:	mcbc_GainsLossesOnSalesOfOtherRealEstateOwned
Namespace Prefix:	mcbc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

The gross carrying amount as of the balance sheet date of other real estate and foreclosed assets. Other real estate may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. Foreclosed assets include all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings.

+ References

No definition available.

+ Details

Name:	mcbc_OtherRealEstateAndForeclosedAssetsGross
Namespace Prefix:	mcbc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Valuation reversal upon sale of other real estate and foreclosed assets.

+ References

No definition available.

+ Details

Name:	mcbc_OtherRealEstateAndForeclosedAssetsValuationReversalUponSale
Namespace Prefix:	mcbc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Carrying amount as of the balance sheet date of other real estate and foreclosed assets. Other real estate may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. Foreclosed assets include all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings.

+ References

+ Details

Name:	us-gaap_OtherRealEstateAndForeclosedAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Details

Name:	us-gaap_OtherRealEstateRollForward
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

The cash inflow from the sale assets received in full or partial satisfaction of a receivable including real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interests in trusts. Foreclosed assets also include loans that are treated as if the underlying collateral had been foreclosed because the institution has taken possession of the collateral, even though legal foreclosure or repossession proceedings have not taken place.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585

+ Details

Name:	us-gaap_ProceedsFromSaleOfForeclosedAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

For each period for which an income statement is required, disclosure of the changes in the allowance, including balances at end of period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.10(4))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 10

-Subparagraph 4

-Article 9

+ Details

Name:	us-gaap_RealEstateOwnedValuationAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount of the valuation allowance for real estate owned that was applied in the period against the carrying amount of real estate owned that was sold, written down or written off.

+ References

+ Details

Name:	us-gaap_RealEstateOwnedValuationAllowanceAmountsApplied
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Amount of expense recognized in the income statement for a decrease in valuation of real estate owned (REO).

+ References

+ Details

Name:	us-gaap_RealEstateOwnedValuationAllowanceProvision1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Details

Name:	us-gaap_RealEstateOwnedValuationAllowanceRollForward
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Value transferred from mortgage loans to real estate owned (REO) in noncash transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

+ Details

Name:	us-gaap_TransferToOtherRealEstate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration