Note 17 - Business Segments

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

(17) Business Segments

The Bank has been identified as a reportable operating segment in accordance with the provisions of ASC 280. HMN, OIA and HFH did not meet the quantitative thresholds for determining reportable segments and, therefore, are included in the “Other” category.

The Company evaluates performance and allocates resources based on the segment’s net income, return on average assets and equity. Each corporation is managed separately with its own officers and board of directors, some of whom may overlap between the corporations.

The following table sets forth certain information about the reconciliation of reported profit and assets for each of the Company’s reportable segments.

(Dollars in thousands)	Home Federal Savings Bank		Other			Eliminations			Consolidated Total
At or for the nine months ended September 30, 2015:
Interest income - external customers	$	15,344		0			0			15,344
Non-interest income - external customers		5,692		0			0			5,692
Intersegment interest income		0		1			(1	)		0
Intersegment non-interest income		153		2,318			(2,471	)		0
Interest expense		707		408			(1	)		1,114
Other non-interest expense		16,887		466			(153	)		17,200
Income tax expense		1,516		(421	)		0			1,095
Net income		2,318		1,866			(2,318	)		1,866
Total assets		617,870		78,354			(77,307	)		618,917
At or for the nine months ended September 30, 2014:
Interest income - external customers	$	15,578		0			0			15,578
Non-interest income - external customers		5,604		0			0			5,604
Intersegment interest income		0		1			(1	)		0
Intersegment non-interest income		135		5,923			(6,058	)		0
Interest expense		938		0			(1	)		937
Other non-interest expense		15,135		586			(135	)		15,586
Income tax expense		4,098		(362	)		0			3,736
Net income		5,923		5,700			(5,923	)		5,700
Total assets		593,474		80,873			(79,914	)		594,433
At or for the quarter ended September 30, 2015:
Interest income - external customers	$	5,390		0			0			5,390
Non-interest income - external customers		2,231		0			0			2,231
Intersegment non-interest income		51		1,007			(1,058	)		0
Interest expense		231		166			0			397
Other non-interest expense		5,832		188			(51	)		5,969
Income tax expense		657		(166	)		0			491
Net income		1,007		820			(1,007	)		820
Total assets		617,870		78,354			(77,307	)		618,917
At or for the quarter ended September 30, 2014:
Interest income - external customers	$	5,131		0			0			5,131
Non-interest income - external customers		2,194		0			0			2,194
Intersegment interest income		45		1,608			(1,653	)		0
Intersegment non-interest income
Interest expense		297		0			0			297
Other non-interest expense		5,283		187			(45	)		5,425
Income tax expense		1,171		(117	)		0			1,054
Net income		1,608		1,538			(1,608	)		1,538
Total assets		593,474		80,873			(79,914	)		594,433