XML 25 R46.htm IDEA: XBRL DOCUMENT v2.4.1.9
FAIR VALUE MEASUREMENTS (Details 2) (USD $)
12 Months Ended 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Mar. 31, 2015
loan
Mar. 31, 2014
loan
Dec. 31, 2011
Impaired Loans            
Valuation allowance of impaired loans $ 998,000us-gaap_ImpairedFinancingReceivableRelatedAllowance $ 712,000us-gaap_ImpairedFinancingReceivableRelatedAllowance $ 1,458,000us-gaap_ImpairedFinancingReceivableRelatedAllowance $ 799,000us-gaap_ImpairedFinancingReceivableRelatedAllowance    
Other real estate owned, net:            
Outstanding balance of other real estate owned 4,603,587us-gaap_RealEstateAcquiredThroughForeclosure 3,378,958us-gaap_RealEstateAcquiredThroughForeclosure 4,168,356us-gaap_RealEstateAcquiredThroughForeclosure 4,219,000us-gaap_RealEstateAcquiredThroughForeclosure 3,256,000us-gaap_RealEstateAcquiredThroughForeclosure  
Valuation allowance of other real estate owned 1,582,868us-gaap_RealEstateOwnedValuationAllowance 1,524,308us-gaap_RealEstateOwnedValuationAllowance 1,668,202us-gaap_RealEstateOwnedValuationAllowance 1,583,000us-gaap_RealEstateOwnedValuationAllowance 1,511,000us-gaap_RealEstateOwnedValuationAllowance 1,331,420us-gaap_RealEstateOwnedValuationAllowance
Write downs of other real estate owned (144,100)us-gaap_RealEstateOwnedValuationAllowanceProvision1 (63,302)us-gaap_RealEstateOwnedValuationAllowanceProvision1 (990,570)us-gaap_RealEstateOwnedValuationAllowanceProvision1      
Loan servicing rights            
Mortgage servicing rights 1,208,727us-gaap_ServicingAssetAtFairValueAmount 1,343,887us-gaap_ServicingAssetAtFairValueAmount   1,227,000us-gaap_ServicingAssetAtFairValueAmount    
Non-recurring            
Impaired Loans            
Impaired loans, at fair value 4,200,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
1,900,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  224,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Valuation allowance of impaired loans 587,000us-gaap_ImpairedFinancingReceivableRelatedAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
284,000us-gaap_ImpairedFinancingReceivableRelatedAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  156,000us-gaap_ImpairedFinancingReceivableRelatedAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Number of impaired loans 3ktyb_NumberOfImpairedFinancingReceivableRelatedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
    1ktyb_NumberOfImpairedFinancingReceivableRelatedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
0ktyb_NumberOfImpairedFinancingReceivableRelatedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
 
Impaired loans, additional provision for loan losses 427,000ktyb_AllowanceForLoanAndLeaseLossesProvisionForLossImpairedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
253,000ktyb_AllowanceForLoanAndLeaseLossesProvisionForLossImpairedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  282,000ktyb_AllowanceForLoanAndLeaseLossesProvisionForLossImpairedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Increase (decrease) in allowance for specific impaired loans (287,000)ktyb_AllowanceForLoanAndLeaseLossesProvisionForSpecifiedImpairedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
    (199,000)ktyb_AllowanceForLoanAndLeaseLossesProvisionForSpecifiedImpairedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
134,000ktyb_AllowanceForLoanAndLeaseLossesProvisionForSpecifiedImpairedLoans
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
 
Other real estate owned, net:            
Other real estate owned 1,700,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
1,400,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  1,700,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Outstanding balance of other real estate owned 3,300,000us-gaap_RealEstateAcquiredThroughForeclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
2,900,000us-gaap_RealEstateAcquiredThroughForeclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  3,300,000us-gaap_RealEstateAcquiredThroughForeclosure
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Valuation allowance of other real estate owned 1,600,000us-gaap_RealEstateOwnedValuationAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
1,500,000us-gaap_RealEstateOwnedValuationAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  1,600,000us-gaap_RealEstateOwnedValuationAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Write downs of other real estate owned 144,000us-gaap_RealEstateOwnedValuationAllowanceProvision1
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
63,000us-gaap_RealEstateOwnedValuationAllowanceProvision1
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  26,000us-gaap_RealEstateOwnedValuationAllowanceProvision1
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
0us-gaap_RealEstateOwnedValuationAllowanceProvision1
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
 
Loan servicing rights            
Mortgage servicing rights 516,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
201,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  282,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Outstanding balance of loan servicing rights 595,000ktyb_ServicingAssetAtFairValueGrossAmount
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
260,000ktyb_ServicingAssetAtFairValueGrossAmount
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  347,000ktyb_ServicingAssetAtFairValueGrossAmount
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Valuation allowance of loan servicing rights 79,000ktyb_ServicingAssetAtFairValueValuationAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
51,000ktyb_ServicingAssetAtFairValueValuationAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  65,000ktyb_ServicingAssetAtFairValueValuationAllowance
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Write-downs of loan servicing rights 20,000us-gaap_ServicingAssetAtFairValueOtherChangesInFairValue
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
155,000us-gaap_ServicingAssetAtFairValueOtherChangesInFairValue
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  14,000us-gaap_ServicingAssetAtFairValueOtherChangesInFairValue
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
5,000us-gaap_ServicingAssetAtFairValueOtherChangesInFairValue
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
 
Non-recurring | Carrying Value            
Loan servicing rights            
Mortgage servicing rights 516,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
201,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  282,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Non-recurring | Significant Unobservable Inputs (Level 3)            
Loan servicing rights            
Mortgage servicing rights 516,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
201,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  282,000us-gaap_ServicingAssetAtFairValueAmount
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Non-recurring | Multi-family residential | Carrying Value            
Impaired Loans            
Impaired loans, at fair value 169,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_MultiFamilyResidentialMortgageLoansMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
199,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_MultiFamilyResidentialMortgageLoansMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
       
Non-recurring | Multi-family residential | Significant Unobservable Inputs (Level 3)            
Impaired Loans            
Impaired loans, at fair value 169,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_MultiFamilyResidentialMortgageLoansMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
199,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
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= ktyb_MultiFamilyResidentialMortgageLoansMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
       
Non-recurring | Non-farm & non-residential | Carrying Value            
Impaired Loans            
Impaired loans, at fair value 366,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_NonFarmAndNonResidentialMortgageLoansMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
36,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_NonFarmAndNonResidentialMortgageLoansMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  224,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_NonFarmAndNonResidentialMortgageLoansMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Non-recurring | Non-farm & non-residential | Significant Unobservable Inputs (Level 3)            
Impaired Loans            
Impaired loans, at fair value 366,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_NonFarmAndNonResidentialMortgageLoansMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
36,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_NonFarmAndNonResidentialMortgageLoansMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  224,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
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= ktyb_NonFarmAndNonResidentialMortgageLoansMember
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= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
   
Non-recurring | Agricultural | Carrying Value            
Impaired Loans            
Impaired loans, at fair value 3,729,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_AgriculturalLoansMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
275,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
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= ktyb_AgriculturalLoansMember
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= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
       
Non-recurring | Agricultural | Significant Unobservable Inputs (Level 3)            
Impaired Loans            
Impaired loans, at fair value 3,729,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= ktyb_AgriculturalLoansMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
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275,000ktyb_ImpairedFinancingReceivableFairValueDisclosure
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/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
       
Non-recurring | Residential | Carrying Value            
Other real estate owned, net:            
Other real estate owned 1,670,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
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= us-gaap_ResidentialRealEstateMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
1,361,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
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  1,670,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
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= us-gaap_FairValueMeasurementsNonrecurringMember
   
Non-recurring | Residential | Significant Unobservable Inputs (Level 3)            
Other real estate owned, net:            
Other real estate owned $ 1,670,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_ResidentialRealEstateMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
$ 1,361,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
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= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsNonrecurringMember
  $ 1,670,000ktyb_RealEstateAcquiredThroughForeclosureFairValueDisclosure
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