Independent Bank (IBCP) 10-K 8 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 07, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-7818
Entity Registrant Name	INDEPENDENT BANK CORPORATION
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-2032782
Entity Address, Address Line One	4200 East Beltline
Entity Address, City or Town	Grand Rapids
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	49525
City Area Code	616
Local Phone Number	527-5820
Security12bTitle	Common Stock, No Par Value
Trading Symbol	IBCP
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 347,018,642
Entity Common Stock, Shares Outstanding		20,905,513
Documents Incorporated by Reference	Documents incorporated by reference: Portions of our definitive proxy statement and annual report, to be delivered to shareholders in connection with the April 23, 2024 Annual Meeting of Shareholders, are incorporated by reference into Part I, Part II, Part III, and Part IV of this Form 10-K.
Entity Central Index Key	0000039311
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Amendment Flag	false
Auditor Name	Crowe LLP
Auditor Location	South Bend, Indiana
Auditor Firm ID	173

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 68,208	$ 70,180
Interest bearing deposits	101,573	4,191
Cash and Cash Equivalents	169,781	74,371
Securities available for sale	679,350	779,347
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	353,988	374,818
Federal Home Loan Bank and Federal Reserve Bank stock, at cost	16,821	17,653
Loans held for sale, carried at fair value	12,063	26,518
Loans held for sale, carried at lower of cost or fair value	0	20,367
Loans
Financing receivable, before allowance for credit loss	3,790,901	3,465,352
Allowance for credit losses	(54,658)	(52,435)
Net Loans	3,736,243	3,412,917
Other real estate and repossessed assets, net	569	455
Property and equipment, net	35,523	35,893
Bank-owned life insurance	54,341	55,204
Capitalized mortgage loan servicing rights, carried at fair value	42,243	42,489
Other intangibles	2,004	2,551
Goodwill	28,300	28,300
Accrued income and other assets	132,500	128,904
Total Assets	5,263,726	4,999,787
Deposits
Non-interest bearing	1,076,093	1,269,759
Savings and interest-bearing checking	1,905,701	1,973,308
Reciprocal	832,020	602,575
Time	524,325	321,492
Brokered time	284,740	211,935
Total Deposits	4,622,879	4,379,069
Other borrowings	50,026	86,006
Subordinated debt	39,510	39,433
Subordinated debentures	39,728	39,660
Accrued expenses and other liabilities	107,134	108,023
Total Liabilities	4,859,277	4,652,191
Commitments and contingent liabilities
Shareholders’ Equity
Preferred stock, no par value, 200,000 shares authorized; none issued or outstanding	0	0
Common stock, no par value, 500,000,000 shares authorized; issued and outstanding: 20,835,633 shares at December 31, 2023 and 21,063,971 shares at December 31, 2022	317,483	320,991
Retained earnings	159,108	119,368
Accumulated other comprehensive loss	(72,142)	(92,763)
Total Shareholders’ Equity	404,449	347,596
Total Liabilities and Shareholders’ Equity	5,263,726	4,999,787
Commercial
Loans
Financing receivable, before allowance for credit loss	1,679,731	1,466,853
Allowance for credit losses	(16,724)	(13,817)
Mortgage
Loans
Financing receivable, before allowance for credit loss	1,485,872	1,368,409
Allowance for credit losses	(21,386)	(21,633)
Installment
Loans
Financing receivable, before allowance for credit loss	625,298	630,090
Allowance for credit losses	$ (4,126)	$ (4,290)

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Securities held-to-maturity, fair value	$ 318,606	$ 335,418
Shareholders’ Equity
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	200,000	200,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	20,835,633	21,063,971
Common stock, shares outstanding (in shares)	20,835,633	21,063,971

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
INTEREST INCOME
Interest and fees on loans	$ 197,725	$ 139,057	$ 116,644
Interest on securities
Taxable	23,314	20,676	14,488
Tax-exempt	13,209	8,391	6,102
Other investments	5,429	884	846
Total Interest Income	239,677	169,008	138,080
INTEREST EXPENSE
Deposits	75,075	14,151	4,465
Other borrowings and subordinated debt and debentures	8,273	5,296	3,850
Total Interest Expense	83,348	19,447	8,315
Net Interest Income	156,329	149,561	129,765
Provision for credit losses	6,210	5,341	(1,928)
Net Interest Income After Provision for Credit Losses	150,119	144,220	131,693
NON-INTEREST INCOME
Interchange income	13,996	13,955	14,045
Service charges on deposit accounts	12,361	12,288	10,170
Net gains (losses) on assets
Mortgage loans	7,436	6,431	35,880
Securities available for sale	(222)	(275)	1,411
Mortgage loan servicing, net	4,626	18,773	5,745
Other	12,479	10,737	9,392
Total Non-interest Income	50,676	61,909	76,643
NON-INTEREST EXPENSE
Compensation and employee benefits	78,965	81,007	79,969
Data processing	11,862	10,183	10,823
Occupancy, net	7,908	8,907	8,794
Interchange expense	4,332	4,242	4,434
Furniture, fixtures and equipment	3,756	4,007	4,172
FDIC deposit insurance	3,005	2,142	1,396
Communications	2,406	2,871	3,080
Legal and professional	2,208	2,133	2,068
Loan and collection	2,174	2,657	3,172
Advertising	2,165	2,074	1,918
Costs related to unfunded lending commitments	424	599	1,207
Conversion related expense	0	50	1,827
Other	7,914	7,469	8,163
Total Non-interest Expense	127,119	128,341	131,023
Income Before Income Tax	73,676	77,788	77,313
Income tax expense	14,609	14,437	14,418
Net Income	$ 59,067	$ 63,351	$ 62,895
Net income per common share
Basic (in dollars per share)	$ 2.82	$ 3	$ 2.91
Diluted (in dollars per share)	$ 2.79	$ 2.97	$ 2.88

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 59,067	$ 63,351	$ 62,895
Securities available for sale
Unrealized gain (loss) arising during period	22,094	(95,263)	(10,644)
Net unrealized loss at time of transfer on securities available for sale transferred to held to maturity	0	(26,479)	0
Accretion of net unrealized losses on securities transferred to held to maturity	3,563	3,413	0
Reclassification adjustments for (gains) losses included in earnings	222	275	(1,411)
Unrealized gains (losses) recognized in other comprehensive income (loss) on securities available for sale	25,879	(118,054)	(12,055)
Income tax expense (benefit)	5,435	(24,790)	(2,532)
Unrealized gains (losses) recognized in other comprehensive income (loss) on securities available for sale, net of tax	20,444	(93,264)	(9,523)
Derivative instruments
Unrealized losses arising during period	(213)	0	0
Reclassification adjustment for expense recognized in earnings	437	0	0
Unrealized gains recognized in other comprehensive income (loss) on derivative instruments	224	0	0
Income tax expense	47	0	0
Unrealized gains recognized in other comprehensive income (loss) on derivative instruments, net of tax	177	0	0
Other comprehensive income (loss)	20,621	(93,264)	(9,523)
Comprehensive income (loss)	$ 79,688	$ (29,913)	$ 53,372

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Impact of adoption of CECL	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjusted Balance
Balances at beginning of period at Dec. 31, 2020	$ 389,522	$ 379,219	$ 339,353	$ 339,353	$ 40,145	$ (10,303)	$ 29,842	$ 10,024	$ 10,024
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	62,895				62,895
Cash dividends declared	(18,155)				(18,155)
Repurchase of common stock	(17,269)		(17,269)
Issuance of common stock	61		61
Share based compensation	1,947		1,947
Share based compensation withholding obligation	(691)		(691)
Other comprehensive loss	(9,523)							(9,523)
Balances at end of period at Dec. 31, 2021	398,484		323,401		74,582			501
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	63,351				63,351
Cash dividends declared	(18,565)				(18,565)
Repurchase of common stock	(4,010)		(4,010)
Issuance of common stock	77		77
Share based compensation	2,143		2,143
Share based compensation withholding obligation	(620)		(620)
Other comprehensive loss	(93,264)							(93,264)
Balances at end of period at Dec. 31, 2022	347,596		320,991		119,368			(92,763)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	59,067				59,067
Cash dividends declared	(19,327)				(19,327)
Repurchase of common stock	(5,157)		(5,157)
Issuance of common stock	70		70
Share based compensation	2,229		2,229
Share based compensation withholding obligation	(650)		(650)
Other comprehensive loss	20,621							20,621
Balances at end of period at Dec. 31, 2023	$ 404,449		$ 317,483		$ 159,108			$ (72,142)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Accounting Standards Update [Extensible Enumeration]				Accounting Standards Update 2016-13
Common stock, dividends declared (in dollars per share)	$ 0.92	$ 0.88	$ 0.84
Stock repurchased during period (in shares)	298,601	181,586	814,910
Stock issued during period, new issues (in shares)	28,583	40,532	40,350
Shares issued, share-based payment arrangement, after forfeiture (in shares)	77,211	62,114	128,018
Share-based payment arrangement, shares withheld for tax withholding obligation (in shares)	35,531	28,125	36,222

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Net income	$ 59,067	$ 63,351	$ 62,895
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Proceeds from sales of loans held for sale	356,207	549,079	1,283,741
Disbursements for loans held for sale	(334,174)	(514,244)	(1,210,897)
Provision for credit losses	6,210	5,341	(1,928)
Deferred income tax (benefit) expense	215	(359)	1,912
Net deferred loan fees (costs)	1,244	(4,155)	(7,857)
Net depreciation, amortization of intangible assets and premiums and accretion of discounts on securities, loans and interest bearing deposits - time	10,019	10,827	12,130
Net gains on mortgage loans	(7,436)	(6,431)	(35,880)
Net (gains) losses on securities available for sale	222	275	(1,411)
Share based compensation	2,229	2,143	1,947
Increase in accrued income and other assets	(14,617)	(25,843)	(11,669)
Increase (decrease) in accrued expenses and other liabilities	(3,597)	14,648	17,171
Total Adjustments	16,522	31,281	47,259
Net Cash From Operating Activities	75,589	94,632	110,154
CASH FLOW USED IN INVESTING ACTIVITIES
Proceeds from the sale of securities available for sale	278	70,523	85,371
Proceeds from maturities, prepayments and calls of securities available for sale	122,806	167,550	375,723
Proceeds from maturities, prepayments and calls of securities held to maturity	22,317	21,964	0
Purchases of securities available for sale	0	(137,550)	(824,348)
Purchases of securities held to maturity	(1,740)	(2,658)	0
Proceeds from the redemption of Federal Home Loan Bank stock	1,310	774	0
Purchase of Federal Home Loan Bank stock	(478)	0	0
Net increase in portfolio loans (loans originated, net of principal payments)	(361,609)	(606,069)	(205,539)
Proceeds from the sale of portfolio loans	56,561	63,564	10,032
Proceeds from the sale of other real estate and repossessed assets	650	723	1,004
Proceeds from bank-owned life insurance	1,336	433	467
Proceeds from the sale of property and equipment	1,648	1,833	63
Capital expenditures	(6,024)	(5,679)	(5,837)
Net Cash Used In Investing Activities	(162,945)	(424,592)	(563,064)
CASH FLOW FROM FINANCING ACTIVITIES
Net increase in total deposits	243,810	261,979	479,735
Net increase (decrease) in other borrowings	(60,980)	60,997	(3)
Proceeds from Federal Home Loan Bank advances	135,000	290,000	100,000
Payments of Federal Home Loan Bank advances	(110,000)	(295,000)	(100,000)
Dividends paid	(19,327)	(18,565)	(18,155)
Proceeds from issuance of common stock	70	77	61
Repurchase of common stock	(5,157)	(4,010)	(17,269)
Share based compensation withholding obligation	(650)	(620)	(691)
Net Cash Used In Financing Activities	182,766	294,858	443,678
Net Increase (Decrease) in Cash and Cash Equivalents	95,410	(35,102)	(9,232)
Cash and cash equivalents at beginning of year	74,371	109,473	118,705
Cash and cash equivalents at end of year	169,781	74,371	109,473
Cash paid during the year for
Interest	79,101	17,657	8,419
Income taxes	16,100	10,040	14,059
Transfers to other real estate and repossessed assets	783	719	253
Right of use assets obtained in exchange for lease obligations	865	791	283
Transfer of securities available for sale to held to maturity	0	391,618	0
Transfer of mortgage loans to held for sale	$ 0	$ 20,367	$ 34,811

Accounting Policies

Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Accounting Policies	ACCOUNTING POLICIES The accounting and reporting policies and practices of Independent Bank Corporation and subsidiaries (‘‘IBCP’’) conform to accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. Our critical accounting policies include the determination of the allowance for credit losses and the valuation of capitalized mortgage loan servicing rights. We are required to make material estimates and assumptions that are particularly susceptible to changes in the near term as we prepare the consolidated financial statements and report amounts for each of these items. Actual results may vary from these estimates. Our subsidiary, Independent Bank (‘‘Bank’’), transacts business in the single industry of commercial banking. Our Bank’s activities cover traditional phases of commercial banking, including checking and savings accounts, commercial lending, direct and indirect consumer financing and mortgage lending. Our principal markets are the rural and suburban communities across Lower Michigan that are served by our Bank’s branches and loan production offices as well as one loan production facility in Ohio. At December 31, 2023, 70.8% of our Bank’s loan portfolio was secured by real estate. PRINCIPLES OF CONSOLIDATION — The consolidated financial statements include the accounts of Independent Bank Corporation and its subsidiaries. The income, expenses, assets and liabilities of the subsidiaries are included in the respective accounts of the consolidated financial statements, after elimination of all intercompany accounts and transactions. STATEMENTS OF CASH FLOWS — For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks, interest bearing deposits and federal funds sold. Generally, federal funds are sold for one-day periods. We report net cash flows for customer loan and deposit transactions and for short-term borrowings. INTEREST BEARING DEPOSITS — Interest bearing deposits consist of overnight deposits with the Federal Reserve Bank. LOANS HELD FOR SALE — Mortgage loans originated and intended for sale in the secondary market are carried at fair value. Fair value adjustments, as well as realized gains and losses, are recorded in current earnings. Certain portfolio loans were reclassified to held for sale as of December 31, 2022, were carried at the lower of cost or fair value on an aggregate loan basis and were sold during the first quarter of 2023. OPERATING SEGMENTS — While chief decision-makers monitor the revenue streams of our various products and services, operations are managed and financial performance is evaluated as one single unit. Discrete financial information is not available other than on a consolidated basis for material lines of business. CAPITALIZED MORTGAGE LOAN SERVICING RIGHTS — We account for our capitalized mortgage loan servicing rights under the fair value method of accounting. We recognize as separate assets the rights to service mortgage loans for others. The fair value of capitalized mortgage loan servicing rights has been determined based upon fair value indications for similar servicing. Under the fair value method we measure capitalized mortgage loan servicing rights at fair value at each reporting date and report changes in fair value of capitalized mortgage loan servicing rights in earnings in the period in which the changes occur and are included in mortgage loan servicing, net in the Consolidated Statements of Operations. The fair value of capitalized mortgage loan servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Mortgage loan servicing income is recorded for fees earned for servicing loans previously sold. The fees are generally based on a contractual percentage of the outstanding principal and are recorded as income when earned. Mortgage loan servicing fees, excluding fair value changes of capitalized mortgage loan servicing rights, totaled $8.8 million, $8.6 million and $7.9 million for the years ended December 31, 2023, 2022 and 2021, respectively. Late fees and ancillary fees related to loan servicing are not material. TRANSFERS OF FINANCIAL ASSETS — Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from us, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and we do not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. SECURITIES — We classify our securities as equity, trading, held to maturity ("HTM") or available for sale ("AFS"). Equity securities are investments in certain equity stocks and are reported at fair value with realized and unrealized gains and losses included in earnings. Trading securities are bought and held principally for the purpose of selling them in the near term and are reported at fair value with realized and unrealized gains and losses included in earnings. Securities HTM represent those securities for which we have the positive intent and ability to hold until maturity and are reported at cost, adjusted for amortization of premiums and accretion of discounts computed on the level-yield method. During 2022 we transferred certain securities AFS with an amortized cost and unrealized loss at the date of transfer of $418.1 million and $26.5 million, respectively to HTM. See note #3 for further discussion of this transfer. We did not have any equity securities or trading securities at December 31, 2023 and 2022. Securities AFS represent those securities not classified as equity, trading or held to maturity and are reported at fair value with unrealized gains and losses, net of applicable income taxes reported in other comprehensive income (loss). Securities AFS in unrealized loss positions are evaluated quarterly for impairment related to credit losses. For securities AFS in an unrealized loss position, we first assess whether we intend to sell, or it is more likely than not that we will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For securities AFS that do not meet this criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, we consider the extent to which fair value is less than amortized cost, adverse conditions specifically related to the security and the issuer and the impact of changes in market interest rates on the market value of the security, among other factors. If this assessment indicates that a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses ("ACL") is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income (loss), net of applicable taxes. The ACL on securities HTM is a contra asset valuation account that is deducted from the carrying amount of securities HTM to present the net amount expected to be collected. Securities HTM are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in our Consolidated Statements of Operations in provision for credit losses. We measure expected credit losses on securities HTM on a collective basis by major security type with each type sharing similar risk characteristics and consider historical credit loss information. Accrued interest receivable on securities HTM is excluded from the estimate of credit losses. With regard to U.S. Government-sponsored agency and mortgage-backed securities (residential and commercial), all these securities are issued by a U.S. government-sponsored entity and have an implicit or explicit government guarantee; therefore, no allowance for credit losses has been recorded for these securities. With regard to obligations of states and political subdivisions, private label-mortgage-backed, corporate and trust preferred securities HTM, we consider (1) issuer bond ratings, (2) long-term historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. Gains and losses realized on the sale of securities available for sale are determined using the specific identification method and are recognized on a trade-date basis. FEDERAL HOME LOAN BANK (‘‘FHLB’’) STOCK — Our Bank subsidiary is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income in interest income-other investments on the Consolidated Statements of Operations. FEDERAL RESERVE BANK (‘‘FRB’’) STOCK — Our Bank subsidiary is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income in interest income-other investments on the Consolidated Statements of Operations. LOAN REVENUE RECOGNITION — Interest on loans is accrued based on the principal amounts outstanding. In general, the accrual of interest income is discontinued when a loan becomes 90 days past due for commercial loans and installment loans and when a loan misses four consecutive payments for mortgage loans and the borrower’s capacity to repay the loan and collateral values appear insufficient for each loan class. However, loans may be placed on non-accrual status regardless of whether or not such loans are considered past due if, in management’s opinion, the borrower is unable to meet payment obligations as they become due or as required by regulatory provisions. All interest accrued but not received for all loans placed on non-accrual is reversed from interest income. Payments on such loans are generally applied to the principal balance until qualifying to be returned to accrual status. A non-accrual loan may be restored to accrual status when interest and principal payments are current and the loan appears otherwise collectible. Delinquency status for all classes in the commercial and installment loan portfolio segments is based on the actual number of days past due as required by the contractual terms of the loan agreement while delinquency status for mortgage loan portfolio segment classes is based on the number of payments past due. Certain loan fees and direct loan origination costs are deferred and recognized as an adjustment of yield generally over the contractual life of the related loan. Fees received in connection with loan commitments are deferred until the loan is advanced and are then recognized generally over the contractual life of the loan as an adjustment of yield. Fees on commitments that expire unused are recognized at expiration. Fees received for letters of credit are recognized as revenue over the life of the commitment. ALLOWANCE FOR CREDIT LOSSES — Our loan portfolio is disaggregated into segments for purposes of determining the ACL which include commercial, mortgage and installment loans. These segments are further disaggregated into classes for purposes of monitoring and assessing credit quality based on certain risk characteristics. Classes within the commercial loan segment include (i) commercial and industrial and (ii) commercial real estate. Classes within the mortgage loan segment include (i) 1-4 family owner occupied - jumbo, (ii) 1-4 family owner occupied - non-jumbo, (iii) 1-4 family non-owner occupied (iv) 1-4 family - 2nd lien and (v) resort lending. Classes within the installment loan segment include (i) boat lending, (ii) recreational vehicle lending, and (iii) other. Commercial loans are subject to adverse market conditions which may impact the borrower’s ability to make repayment on the loan or could cause a decline in the value of the collateral that secures the loan. Mortgage and installment loans are subject to adverse employment conditions in the local economy which could increase default rates. In addition, mortgage loans and real estate based installment loans are subject to adverse market conditions which could cause a decline in the value of collateral that secures the loan. For an analysis of the ACL by portfolio segment and credit quality information by class, see note #4. We estimate the ACL based on relevant available information from both internal and external sources, including historical loss trends, current conditions and forecasts, specific analysis of individual loans, and other relevant and appropriate factors. The allowance process is designed to provide for expected future losses based on our reasonable and supportable (“R&S”) forecast as of the reporting date. Our ACL process is administered by our Risk Management group utilizing a third party software solution, with significant input and ultimate approval from our Executive Enterprise Risk Committee. Further, we have established a current expected credit loss (“CECL”) Forecast Committee, which includes a cross discipline structure with membership from Executive Management, Risk Management, and Accounting, which approves ACL model assumptions each quarter. Our ACL is comprised of three principal elements: (i) specific analysis of individual loans identified during the review of the loan portfolio, (ii) pooled analysis of loans with similar risk characteristics based on historical experience, adjusted for current conditions, R&S forecasts, and expected prepayments, and (iii) additional allowances based on subjective factors, including local and general economic business factors and trends, portfolio concentrations and changes in the size and/or the general terms of the loan portfolio. The first ACL element (specific allocations) includes loans that do not share similar risk characteristics and are evaluated on an individual basis. We will typically evaluate on an individual basis loans that are on nonaccrual; commercial loans that have been modified resulting in a concession, for which the borrower is experiencing financial difficulties, and which are considered troubled loan modifications; and severely delinquent mortgage and installment loans. When we determine that foreclosure is probable or when repayment is expected to be provided substantially through the operation or sale of underlying collateral, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for estimated selling costs. For loans evaluated on an individual basis that are not determined to be collateral dependent, a discounted cash flow analysis is performed to determine expected credit losses. The second ACL element (pooled analysis) includes loans with similar risk characteristics, which are broken down by segment, class, and risk metric. The Bank’s primary segments of commercial, mortgage, and installment loans are further classified by other relevant attributes, such as collateral type, lien position, occupancy status, amortization method, and balance size. Commercial classes are additionally segmented by risk rating, and mortgage and installment loan classes by credit score tier, which are updated at least semi-annually. We utilize a discounted cash flow (“DCF”) model to estimate expected future losses for pooled loans. Expected future cash flows are developed from payment schedules over the contractual term, adjusted for forecasted default (probability of default), loss, and prepayment assumptions. We are not required to develop forecasts over the full contractual term of the financial asset or group of financial assets. Rather, for periods beyond which we are able to make or obtain R&S forecasts of expected credit losses, we revert to the long term average on a straight line or immediate basis, as determined by our CECL Forecast Committee, and which may vary depending on the economic outlook and uncertainty. The DCF model for the mortgage and installment pooled loan segments includes using probability of default (“PD”) assumptions that are derived through regression analysis with forecasted US unemployment levels by credit score tier. We review a composite forecast of approximately 50 analysts as well as the Federal Open Market Committee (“FOMC”) projections in setting the unemployment forecast for the R&S period. The current ACL utilizes a one year R&S forecast followed by immediate reversion to the 30 year average unemployment rate. PD assumptions for the remaining segments are based primarily on historical rates by risk metric as defaults were not strongly correlated with any economic indicator. Loss given default (“LGD”) assumptions for the mortgage loan segment are based on a two year forecast followed by a two year straight line reversion period to the longer term average, while LGD rates for the remaining segments are the historical average for the entire period. Prepayment assumptions represent average rates per segment for a period determined by the CECL Forecast Committee and as calculated through the Bank’s Asset and Liability Management program. Pooled reserves for the commercial loan segment are calculated using the DCF model with assumptions generally based on historical averages by class and risk rating. Effective risk rating practices allow for strong predictability of defaults and losses over the portfolio’s expected shorter duration, relative to mortgage and installment loans. Our rating system is similar to those employed by state and federal banking regulators. The third ACL element (additional allocations based on subjective factors) is based on factors that cannot be associated with a specific credit or loan category and reflects our attempt to ensure that the overall ACL appropriately reflects a margin for the imprecision necessarily inherent in the estimates of expected credit losses. We adjust our quantitative model for certain qualitative factors to reflect the extent to which management expects current conditions and R&S forecasts to differ from the conditions that existed for the period over which historical information was evaluated. The qualitative framework reflects changes related to relevant data, such as changes in asset quality trends, portfolio growth and composition, national and local economic factors, credit policy and administration and other factors not considered in the base quantitative model. We utilize a survey completed by business unit management throughout the Bank, as well as discussion with the CECL Forecast Committee to establish reserves under the qualitative framework. On January 1, 2021 we adopted Accounting Standards Update 2016-13, ‘‘Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments’’ using the modified retrospective method for all financial assets measured at amortized cost and unfunded lending commitments. Prior to January 1, 2021, the calculation of the allowance was based on the probable incurred loss methodology. Increases in the ACL are recorded by a provision for credit losses charged to expense. Although we periodically allocate portions of the ACL to specific loans and loan portfolios, the entire ACL is available for losses. We generally charge-off commercial, homogenous residential mortgage and installment loans when they are deemed uncollectible or reach a predetermined number of days past due based on loan product, industry practice and other factors. Collection efforts may continue and recoveries may occur after a loan is charged against the ACL. While we use relevant information to recognize losses on loans, additional provisions for related losses may be necessary based on changes in economic conditions, customer circumstances and other credit risk factors. PROPERTY AND EQUIPMENT — Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the related assets. Buildings are generally depreciated over a period not exceeding 39 years and equipment is generally depreciated over periods not exceeding 7 years. Leasehold improvements are depreciated over the shorter of their estimated useful life or lease period. BANK OWNED LIFE INSURANCE — We have purchased a group flexible premium non-participating variable life insurance contract on approximately 256 lives (who were salaried employees at the time we purchased the contract) in order to recover the cost of providing certain employee benefits. Bank owned life insurance is recorded at its cash surrender value or the amount that can be currently realized. OTHER REAL ESTATE AND REPOSSESSED ASSETS — Other real estate at the time of acquisition is recorded at fair value, less estimated costs to sell, which becomes the property’s new basis. Fair value is typically determined by a third party appraisal of the property. Any write-downs at date of acquisition are charged to the ACL. Expense incurred in maintaining other real estate and subsequent write-downs to reflect declines in value and gains or losses on the sale of other real estate are recorded in non-interest expense in the Consolidated Statements of Operations. Non-real estate repossessed assets are treated in a similar manner. OTHER INTANGIBLES — Other intangible assets consist of core deposits. They are initially measured at fair value and then are amortized on both straight-line and accelerated methods over their estimated useful lives, which range from 10 to 15 years. GOODWILL — Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a purchase business combination and determined to have an indefinite useful life is not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed. We have selected December 31 as the date to perform the annual impairment test. Goodwill is the only intangible asset with an indefinite life on our Consolidated Statements of Financial Condition. INCOME TAXES — We employ the asset and liability method of accounting for income taxes. This method establishes deferred tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of our assets and liabilities at tax rates expected to be in effect when such amounts are realized or settled. Under this method, the effect of a change in tax rates is recognized in the period that includes the enactment date. The deferred tax asset is subject to a valuation allowance for that portion of the asset for which it is more likely than not that it will not be realized. A tax position is recognized as a benefit only if it is ‘‘more likely than not’’ that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. We recognize interest and/or penalties related to income tax matters in income tax expense in the Consolidated Statements of Operations. We file a consolidated federal income tax return. Intercompany tax liabilities are settled as if each subsidiary filed a separate return. COMMITMENTS TO EXTEND CREDIT AND RELATED FINANCIAL INSTRUMENTS — Financial instruments may include commitments to extend credit and standby letters of credit. Financial instruments involve varying degrees of credit and interest-rate risk in excess of amounts reflected in the Consolidated Statements of Financial Condition. Exposure to credit risk in the event of non-performance by the counterparties to the financial instruments for loan commitments to extend credit and letters of credit is represented by the contractual amounts of those instruments. In general, we use a similar methodology to estimate our liability for these off-balance sheet credit exposures as we do for our ACL. For commercial related commitments, we estimate liability using our loan rating system and for mortgage and installment commitments we estimate liability principally upon historical loss experience. Our estimated liability for off balance sheet commitments is included in accrued expenses and other liabilities in our Consolidated Statements of Financial Condition and any charge or recovery is recorded in non-interest expense – costs related to unfunded lending commitments in our Consolidated Statements of Operations. DERIVATIVE FINANCIAL INSTRUMENTS — We record derivatives on our Consolidated Statements of Financial Condition as assets and liabilities measured at their fair value. The accounting for increases and decreases in the value of derivatives depends upon the use of derivatives and whether the derivatives qualify for hedge accounting. At the inception of the derivative we designate the derivative as one of three types based on our intention and belief as to likely effectiveness as a hedge. These three types are (1) a hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (‘‘Fair Value Hedge’’), (2) a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (‘‘Cash Flow Hedge’’), or (3) an instrument with no hedging designation. For a Fair Value Hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item, are recognized in interest income in our Consolidated Statements of Operations. For a Cash Flow Hedge, the gain or loss on the derivative is reported in other comprehensive income (loss) and is reclassified into earnings in the same periods during which the hedged transaction affects earnings. For instruments with no hedging designation, the gain or loss on the derivative is reported in earnings. These free standing instruments primarily consist of (i) mortgage banking related derivatives and include rate-lock loan commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and mandatory forward commitments for the future delivery of these mortgage loans and (ii) certain pay-fixed and pay-variable interest rate swap agreements related to commercial loan customers. The fair value of rate-lock mortgage loan commitments is based on agency cash window loan pricing for comparable assets and the fair value of mandatory commitments to sell mortgage loans is based on mortgage backed security pricing for comparable assets. We enter into mandatory forward commitments for the future delivery of mortgage loans generally when interest rate locks are entered into in order to hedge the change in interest rates resulting from our commitments to fund the loans. Changes in the fair values of these derivatives are included in net gains on mortgage loans in the Consolidated Statements of Operations. Fair values of the pay-fixed and pay-variable interest rate swap agreements are derived from proprietary models which utilize current market data and are included in net interest income in the Consolidated Statements of Operations. Net cash settlements on derivatives that qualify for hedge accounting are recorded in net interest income in the Consolidated Statements of Operations. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income (mortgage banking related derivatives) or net interest income (interest rate swap agreements) in the Consolidated Statements of Operations. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. We formally document the relationship between derivatives and hedged items, as well as the risk-management objective and the strategy for undertaking hedge transactions, at the inception of the hedging relationship. This documentation includes linking Fair Value or Cash Flow Hedges to specific assets and liabilities on the Consolidated Statements of Financial Condition or to specific firm commitments or forecasted transactions. We discontinue hedge accounting when it is determined that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitment is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. When hedge accounting is discontinued, subsequent changes in fair value of the derivative are recorded in earnings. When a Fair Value Hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. When a Cash Flow Hedge is discontinued but the hedged cash flows or forecasted transactions are still expected to occur, gains or losses that were accumulated in other comprehensive income (loss) are amortized into earnings over the same periods which the hedged transactions will affect earnings. COMPREHENSIVE INCOME (LOSS) — Comprehensive income (loss) consists of net income and unrealized gains and losses, net of tax, on securities available for sale and derivative instruments classified as cash flow hedges. NET INCOME PER COMMON SHARE — Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period and participating share awards. All outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. For diluted net income per common share, net income is divided by the weighted average number of common shares outstanding during the period plus the assumed exercise of stock options, performance share units and stock units for a deferred compensation plan for non-employee directors. SHARE BASED COMPENSATION — Cost is recognized for non-vested share awards issued to employees based on the fair value of these awards at the date of grant. A simulation analysis which considers potential outcomes for a large number of independent scenarios is utilized to estimate the fair value of performance share units and the market price of our common stock at the date of grant is used for other non-vested share awards. Cost is recognized over the required service period, generally defined as the vesting period. Forfeitures are recognized as they occur. Cost is also recognized for stock issued to non-employee directors. These shares vest immediately and cost is recognized during the period they are issued. COMMON STOCK — At December 31, 2023, 0.1 million shares of common stock were reserved for issuance under the dividend reinvestment plan, 0.6 million shares of common stock were reserved for issuance under our long-term incentive plan and 0.2 million shares of common stock were reserved for issuance under our non-employee director stock purchase plan. RECLASSIFICATION — Certain amounts in the 2022 and 2021 consolidated financial statements have been reclassified to conform to the 2023 presentation. ADOPTION OF NEW ACCOUNTING STANDARDS — In March, 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2022-02, “Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructuring and Vintage Disclosures”. This ASU eliminates the troubled debt restructuring (“TDR”) accounting model for creditors

Restrictions on Cash and Due Fr

Restrictions on Cash and Due From Banks	12 Months Ended
	Dec. 31, 2023
Restricted Cash and Investments [Abstract]
Restrictions on Cash and Due From Banks	RESTRICTIONS ON CASH AND DUE FROM BANKS During March 2020 the FRB, in response to the COVID-19 pandemic, reduced our Bank’s reserve balance requirements to zero. Prior to that time our Bank was required to maintain reserve balances in the form of vault cash and balances with the FRB. The average reserve balances to be maintained during 2023 and 2022 were zero. We do not maintain compensating balances with correspondent banks. We may also be required to maintain reserve balances related to certain mortgage banking related derivatives not classified as hedges. These balances are held at unrelated financial institutions and totaled $0.3 million and $0.3 million at December 31, 2023 and 2022.

Securities

Securities	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Securities	SECURITIES Securities AFS consist of the following at December 31: Amortized Unrealized Fair Value Gains Losses (In thousands) 2023 U.S. agency $ 10,299 $ 5 $ 797 $ 9,507 U.S. agency residential mortgage-backed 90,195 3 8,981 81,217 U.S. agency commercial mortgage-backed 13,706 — 1,409 12,297 Private label mortgage-backed 93,527 249 7,307 86,469 Other asset backed 114,867 3 1,939 112,931 Obligations of states and political subdivisions 341,177 204 38,644 302,737 Corporate 79,296 — 6,046 73,250 Trust preferred 983 — 41 942 Total $ 744,050 $ 464 $ 65,164 $ 679,350 2022 U.S. agency $ 13,191 $ 10 $ 1,100 $ 12,101 U.S. agency residential mortgage-backed 100,700 19 10,261 90,458 U.S. agency commercial mortgage-backed 15,047 — 1,594 13,453 Private label mortgage-backed 102,196 245 8,596 93,845 Other asset backed 200,755 — 6,030 194,725 Obligations of states and political subdivisions 346,187 55 50,565 295,677 Corporate 87,308 — 9,151 78,157 Trust preferred 979 — 48 931 Total $ 866,363 $ 329 $ 87,345 $ 779,347 Securities HTM consist of the following at December 31: Carrying Transferred ACL Amortized Unrealized Fair Value Gains Losses (In thousands) 2023 U.S. agency $ 25,768 $ 1,603 $ — $ 27,371 $ — $ 4,892 $ 22,479 U.S. agency residential mortgage-backed 108,770 9,715 — 118,485 — 23,849 94,636 U.S. agency commercial mortgage-backed 4,146 153 — 4,299 — 460 3,839 Private label mortgage-backed 7,302 302 4 7,608 — 854 6,754 Obligations of states and political subdivisions 161,352 6,879 33 168,264 88 18,807 149,545 Corporate 45,702 803 116 46,621 780 7,033 40,368 Trust preferred 948 48 4 1,000 — 15 985 Total $ 353,988 $ 19,503 $ 157 $ 373,648 $ 868 $ 55,910 $ 318,606 2022 U.S. agency $ 27,634 $ 1,839 $ — $ 29,473 $ — $ 5,066 $ 24,407 U.S. agency residential mortgage-backed 117,650 10,845 — 128,495 — 25,239 103,256 U.S. agency commercial mortgage-backed 4,798 228 — 5,026 — 596 4,430 Private label mortgage-backed 7,242 416 1 7,659 — 997 6,662 Obligations of states and political subdivisions 168,134 8,555 39 176,728 11 25,591 151,148 Corporate 48,418 1,130 123 49,671 — 5,156 44,515 Trust preferred 942 53 5 1,000 — — 1,000 Total $ 374,818 $ 23,066 $ 168 $ 398,052 $ 11 $ 62,645 $ 335,418 (1) Represents the remaining unrealized loss to be accreted on securities that were transferred from AFS to HTM on April 1, 2022. On April 1, 2022, we transferred certain securities AFS with an amortized cost and unrealized loss at the date of transfer of $418.1 million and $26.5 million, respectively to HTM. The transfer was made at fair value, with the unrealized loss becoming part of the purchase discount which will be accreted over the remaining life of the securities. The other comprehensive loss component is separated from the remaining available for sale securities and is accreted over the remaining life of the securities transferred. We have the ability and intent to hold these securities until they mature, at which time we expect to receive full value for these securities. Our investments’ gross unrealized losses and fair values for securities AFS aggregated by investment type and length of time that individual securities have been at a continuous unrealized loss position, at December 31 follows: Less Than Twelve Months Twelve Months or More Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized (In thousands) 2023 U.S. agency $ 130 $ — $ 8,453 $ 797 $ 8,583 $ 797 U.S. agency residential mortgage-backed 358 1 80,008 8,980 80,366 8,981 U.S. agency commercial mortgage-backed — — 12,297 1,409 12,297 1,409 Private label mortgage-backed 6,285 356 79,507 6,951 85,792 7,307 Other asset backed 7,714 88 97,203 1,851 104,917 1,939 Obligations of states and political subdivisions — — 301,038 38,644 301,038 38,644 Corporate — — 73,249 6,046 73,249 6,046 Trust preferred — — 942 41 942 41 Total $ 14,487 $ 445 $ 652,697 $ 64,719 $ 667,184 $ 65,164 2022 U.S. agency $ 8,244 $ 799 $ 2,587 $ 301 $ 10,831 $ 1,100 U.S. agency residential mortgage-backed 33,784 1,920 54,793 8,341 88,577 10,261 U.S. agency commercial mortgage-backed 1,609 73 11,844 1,521 13,453 1,594 Private label mortgage-backed 39,954 2,582 53,346 6,014 93,300 8,596 Other asset backed 110,859 2,657 83,802 3,373 194,661 6,030 Obligations of states and political subdivisions 56,455 10,216 231,705 40,349 288,160 50,565 Corporate 24,876 1,737 51,293 7,414 76,169 9,151 Trust preferred — — 931 48 931 48 Total $ 275,781 $ 19,984 $ 490,301 $ 67,361 $ 766,082 $ 87,345 Securities AFS in unrealized loss positions are evaluated quarterly for impairment related to credit losses. For securities AFS in an unrealized loss position, we first assess whether we intend to sell, or it is more likely than not that we will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For securities AFS that do not meet this criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, we consider the extent to which fair value is less than amortized cost, adverse conditions specifically related to the security and the issuer and the impact of changes in market interest rates on the market value of the security, among other factors. If this assessment indicates that a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an ACL is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income (loss), net of applicable taxes. No ACL for securities AFS was needed at December 31, 2023 and 2022. Accrued interest receivable on securities AFS totaled $4.6 million and $4.7 million at December 31, 2023 and 2022, respectively and is excluded from the estimate of credit losses and is included in accrued income and other assets U.S. agency, U.S. agency residential mortgage-backed and U.S. agency commercial mortgage backed securities — at December 31, 2023, we had 31 U.S. agency, 169 U.S. agency residential mortgage-backed and 11 U.S. agency commercial mortgage-backed securities whose fair value is less than amortized cost. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major credit rating agencies, and have a long history of no credit losses. The unrealized losses are largely attributed to widening spreads to Treasury bonds and/or an increase in interest rates since acquisition. Private label mortgage backed, other asset backed and corporate securities — at December 31, 2023, we had 88 private label mortgage backed, 104 other asset backed, and 76 corporate securities whose fair value is less than amortized cost. The unrealized losses are primarily due to credit spread widening and/or an increase in interest rates since acquisition. Obligations of states and political subdivisions — at December 31, 2023, we had 327 municipal securities whose fair value is less than amortized cost. The unrealized losses are primarily due to an increase in interest rates since acquisition. Trust preferred securities — at December 31, 2023, we had one trust preferred security whose fair value is less than amortized cost. This trust preferred securities is a single issue security issued by a trust subsidiary of a bank holding company. The pricing of trust preferred securities has suffered from credit spread widening. This security is rated by a major rating agency as investment grade. At December 31, 2023 management does not intend to liquidate any of the securities discussed above and it is more likely than not that we will not be required to sell these securities prior to recovery of these unrealized losses. We recorded no credit related charges in our Consolidated Statements of Operations related to securities available for sale during 2023, 2022, and 2021. The ACL on securities HTM is a contra asset valuation account that is deducted from the carrying amount of securities HTM to present the net amount expected to be collected. Securities HTM are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in our Consolidated Statements of Operations in provision for credit losses. We measure expected credit losses on securities HTM on a collective basis by major security type with each type sharing similar risk characteristics and consider historical credit loss information. Accrued interest receivable on securities HTM totaled $1.8 million and $1.8 million at December 31, 2023 and 2022, respectively and is excluded from the estimate of credit losses and is included in accrued income and other assets On a quarterly basis, we monitor the credit quality of securities HTM through the use of credit ratings. The carrying value of securities HTM at December 31, aggregated by credit quality follow: Private Obligations Corporate Trust Carrying (In thousands) 2023 Credit rating: AAA $ 7,302 $ 36,629 $ — $ — $ 43,931 AA — 102,583 — — 102,583 A — 3,172 6,923 — 10,095 BBB — 856 33,913 — 34,769 BB — — 1,943 — 1,943 Non-rated — 18,112 2,923 948 21,983 Total $ 7,302 $ 161,352 $ 45,702 $ 948 $ 215,304 2022 Credit rating: AAA $ 7,242 $ 32,876 $ — $ — $ 40,118 AA — 110,033 — — 110,033 A — 3,917 6,900 — 10,817 BBB — 1,167 38,621 — 39,788 Non-rated — 20,141 2,897 942 23,980 Total $ 7,242 $ 168,134 $ 48,418 $ 942 $ 224,736 An analysis of the ACL by security HTM type for the year ended December 31, follows: Private Obligations Corporate Trust Total (In thousands) 2023 Balance at beginning of period $ 1 $ 39 $ 123 $ 5 $ 168 Additions (deductions) Provision for credit losses 3 (6) 2,993 (1) 2,989 Recoveries credited to the allowance — — — — — Securities HTM charged against the allowance — — (3,000) — (3,000) Balance at end of period $ 4 $ 33 $ 116 $ 4 $ 157 2022 Balance at beginning of period $ — $ — $ — $ — $ — Additions (deductions) Provision for credit losses 1 39 123 5 168 Recoveries credited to the allowance — — — — — Securities HTM charged against the allowance — — — — — Balance at end of period $ 1 $ 39 $ 123 $ 5 $ 168 The amortized cost and fair value of securities AFS and securities HTM at December 31, 2023, by contractual maturity, follow: Securities AFS Securities HTM Amortized Fair Amortized Fair (In thousands) Maturing within one year $ 5,471 $ 5,382 $ 4,881 $ 4,874 Maturing after one year but within five years 153,786 141,420 55,292 50,856 Maturing after five years but within ten years 67,713 59,667 99,383 85,409 Maturing after ten years 204,785 179,967 83,700 72,238 431,755 386,436 243,256 213,377 U.S. agency residential mortgage-backed 90,195 81,217 118,485 94,636 U.S. agency commercial mortgage-backed 13,706 12,297 4,299 3,839 Private label mortgage-backed 93,527 86,469 7,608 6,754 Other asset backed 114,867 112,931 — — Total $ 744,050 $ 679,350 $ 373,648 $ 318,606 The actual maturity may differ from the contractual maturity because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. A summary of proceeds from the sale of securities available for sale and gains and losses for the years ended December 31 follow: Realized Proceeds Gains Losses (In thousands) 2023 $ 278 $ — $ 222 2022 70,523 164 439 2021 85,371 1,475 64 Securities AFS and HTM with a fair value of $103.6 million and zero at December 31, 2023 and 2022, respectively, were pledged to secure borrowings, derivatives, public deposits and for other purposes as required by law. There were no investment obligations of state and political subdivisions that were payable from or secured by the same source of revenue or taxing authority that exceeded 10% of consolidated total shareholders’ equity at December 31, 2023 or 2022.

Loans

Loans	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Loans	LOANS Our loan portfolios by class at December 31 follow: 2023 2022 (In thousands) Commercial Commercial and industrial $ 810,145 $ 732,463 Commercial real estate 869,586 734,390 Total commercial 1,679,731 1,466,853 Mortgage 1-4 family owner occupied - jumbo 859,236 752,563 1-4 family owner occupied - non-jumbo 301,172 285,632 1-4 family non-owner occupied 173,816 183,100 1-4 family - 2nd lien 116,032 105,277 Resort lending 35,616 41,837 Total mortgage 1,485,872 1,368,409 Installment Boat lending 268,648 252,965 Recreational vehicle lending 251,852 270,673 Other 104,798 106,452 Total installment 625,298 630,090 Total loans 3,790,901 3,465,352 Allowance for credit losses (54,658) (52,435) Net Loans $ 3,736,243 $ 3,412,917 Loans include net deferred loan costs of $25.3 million and $26.6 million at December 31, 2023 and 2022, respectively. During 2023, we sold $56.7 million of portfolio residential fixed rate and adjustable rate mortgage loans servicing retained and recognized a loss on sale of $0.14 million. During 2022, we sold $63.0 million of portfolio residential fixed and adjustable rate mortgage loans servicing retained and recognized a gain on sale of $0.55 million. During 2021, we sold $9.6 million of portfolio residential fixed rate mortgage loans servicing retained and recognized a gain on sale of $0.45 million. These loan sale transactions were done primarily for asset/liability management purposes. An analysis of the ACL by portfolio segment for the years ended December 31 follows: Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2023 Balance at beginning of period $ 13,817 $ 21,633 $ 4,290 $ 12,695 $ 52,435 Additions (deductions) Provision for credit losses 3,430 (445) 509 (273) 3,221 Recoveries credited to allowance 531 352 1,915 — 2,798 Loans charged against the allowance (1,054) (154) (2,588) — (3,796) Balance at end of period $ 16,724 $ 21,386 $ 4,126 $ 12,422 $ 54,658 2022 Balance at beginning of period $ 11,519 $ 19,221 $ 3,749 $ 12,763 $ 47,252 Additions (deductions) Provision for credit losses 1,845 2,047 1,349 (68) 5,173 Recoveries credited to allowance 453 435 1,608 — 2,496 Loans charged against the allowance — (70) (2,416) — (2,486) Balance at end of period $ 13,817 $ 21,633 $ 4,290 $ 12,695 $ 52,435 2021 Balance at beginning of period $ 7,401 $ 6,998 $ 1,112 $ 19,918 $ 35,429 Additions (deductions) Impact of adoption of CECL 2,551 12,000 3,052 (6,029) 11,574 Provision for credit losses (1,135) (266) 599 (1,126) (1,928) Initial allowance on loans purchased with credit deterioration 95 18 21 — 134 Recoveries credited to allowance 2,607 846 1,024 — 4,477 Loans charged against the allowance — (375) (2,059) — (2,434) Balance at end of period $ 11,519 $ 19,221 $ 3,749 $ 12,763 $ 47,252 The allocation of the ACL by portfolio segment at December 31 follows: 2023 2022 Allowance Percent Allowance Percent (Dollars in thousands) Commercial $ 16,724 44.3 % $ 13,817 42.3 % Mortgage 21,386 39.2 21,633 39.5 Installment 4,126 16.5 4,290 18.2 Subjective allocation 12,422 — 12,695 — Total $ 54,658 100.0 % $ 52,435 100.0 % Loans on non-accrual status and past due more than 90 days (‘‘Non-performing Loans’’) at December 31 follow: Non-Accrual with no Allowance for Credit Loss Non-Accrual Total 90+ and Total Non- (In thousands) 2023 Commercial Commercial and industrial (1) $ — $ 7 $ 7 $ — $ 7 Commercial real estate — — — — — Mortgage 1-4 family owner occupied - jumbo 544 — 544 — 544 1-4 family owner occupied - non-jumbo (2) 575 1,655 2,230 432 2,662 1-4 family non-owner occupied — 282 282 — 282 1-4 family - 2nd lien — 624 624 — 624 Resort lending — 143 143 — 143 Installment Boat lending — 352 352 — 352 Recreational vehicle lending — 419 419 — 419 Other — 199 199 — 199 Total $ 1,119 $ 3,681 $ 4,800 $ 432 $ 5,232 Accrued interest excluded from total $ — $ — $ — $ — $ — 2022 Commercial Commercial and industrial (1) $ — $ 9 $ 9 $ — $ 9 Commercial real estate — — — — — Mortgage 1-4 family owner occupied - jumbo — — — — — 1-4 family owner occupied - non-jumbo (2) 1,077 852 1,929 — 1,929 1-4 family non-owner occupied 152 323 475 — 475 1-4 family - 2nd lien — 562 562 — 562 Resort lending 110 38 148 — 148 Installment Boat lending — 380 380 — 380 Recreational vehicle lending — 30 30 — 30 Other — 188 188 — 188 Total $ 1,339 $ 2,382 $ 3,721 $ — $ 3,721 Accrued interest excluded from total $ — $ — $ — $ — $ — (1) Non-performing commercial and industrial loans exclude $0.021 million and $0.029 million of government guaranteed loans at December 31, 2023 and 2022, respectively. (2) Non-performing 1-4 family owner occupied – non jumbo loans exclude $2.170 million and $1.631 million of government guaranteed loans at December 31, 2023 and 2022, respectively. If non-performing loans had continued to accrue interest in accordance with their original terms, approximately $0.3 million, $0.2 million and $0.2 million of interest income would have been recognized in each of the years ended 2023, 2022 and 2021, respectively. Interest income recorded on these loans was approximately zero during each of the years ended 2023, 2022 and 2021. The following table provides collateral information by class of loan for collateral-dependent loans with a specific reserve. A loan is considered to be collateral dependent when the borrower is experiencing financial difficulty and the repayment is expected to be provided substantially through the operation or sale of collateral. The amortized cost of collateral-dependent loans by class at December 31, follows: Collateral Type Allowance Real Other (In thousands) 2023 Commercial Commercial and industrial $ 565 $ 232 $ 224 Commercial real estate — — — Mortgage 1-4 family owner occupied - jumbo 544 — — 1-4 family owner occupied - non-jumbo 2,243 — 504 1-4 family non-owner occupied 211 — 178 1-4 family - 2nd lien 244 — 87 Resort lending 143 — 51 Installment Boat lending — 297 105 Recreational vehicle lending — 303 107 Other — 102 36 Total $ 3,950 $ 934 $ 1,292 Accrued interest excluded from total $ 1 $ — 2022 Commercial Commercial and industrial $ 748 $ 1,309 $ 197 Commercial real estate 7,329 — 1,243 Mortgage 1-4 family owner occupied - jumbo — — — 1-4 family owner occupied - non-jumbo 1,721 — 229 1-4 family non-owner occupied 233 — 29 1-4 family - 2nd lien 368 — 203 Resort lending 148 — 14 Installment Boat lending — 297 101 Recreational vehicle lending — 30 11 Other 6 128 47 Total $ 10,553 $ 1,764 $ 2,074 Accrued interest excluded from total $ 40 $ 6 An aging analysis of loans by class at December 31 follows: Loans Past Due Loans not Total 30-59 days 60-89 days 90+ days Total (In thousands) 2023 Commercial Commercial and industrial $ — $ — $ 28 $ 28 $ 810,117 $ 810,145 Commercial real estate — — — — 869,586 869,586 Mortgage 1-4 family owner occupied - jumbo — — 544 544 858,692 859,236 1-4 family owner occupied - non-jumbo 1,763 742 1,431 3,936 297,236 301,172 1-4 family non-owner occupied 215 64 158 437 173,379 173,816 1-4 family - 2nd lien 241 139 215 595 115,437 116,032 Resort lending — 50 143 193 35,423 35,616 Installment Boat lending 320 16 261 597 268,051 268,648 Recreational vehicle lending 414 35 280 729 251,123 251,852 Other 313 86 54 453 104,345 104,798 Total $ 3,266 $ 1,132 $ 3,114 $ 7,512 $ 3,783,389 $ 3,790,901 Accrued interest excluded from total $ 31 $ 17 $ — $ 48 $ 12,452 $ 12,500 2022 Commercial Commercial and industrial $ — $ — $ 38 $ 38 $ 732,425 $ 732,463 Commercial real estate — — — — 734,390 734,390 Mortgage 1-4 family owner occupied - jumbo — — — — 752,563 752,563 1-4 family owner occupied - non-jumbo 1,400 521 869 2,790 282,842 285,632 1-4 family non-owner occupied 61 93 200 354 182,746 183,100 1-4 family - 2nd lien 420 107 47 574 104,703 105,277 Resort lending 54 — 148 202 41,635 41,837 Installment Boat lending 528 14 295 837 252,128 252,965 Recreational vehicle lending 639 147 18 804 269,869 270,673 Other 215 46 123 384 106,068 106,452 Total $ 3,317 $ 928 $ 1,738 $ 5,983 $ 3,459,369 $ 3,465,352 Accrued interest excluded from total $ 27 $ 7 $ — $ 34 $ 9,975 $ 10,009 For the year ended December 31, 2023, there were no troubled loan modifications or subsequent defaults. A loan is generally considered to be in payment default once it is 90 days contractually past due under the modified terms for commercial loans and installment loans and when four consecutive payments are missed for mortgage loans. In order to determine whether a borrower is experiencing financial difficulty, we perform an evaluation of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under our internal underwriting policy. Credit Quality Indicators – As part of our on-going monitoring of the credit quality of our loan portfolios, we track certain credit quality indicators including (a) risk grade of commercial loans, (b) the level of classified commercial loans, (c) credit scores of mortgage and installment loan borrowers, and (d) delinquency history and non-performing loans. For commercial loans, we use a loan rating system that is similar to those employed by state and federal banking regulators. Loans are graded on a scale of 1 to 12. A description of the general characteristics of the ratings follows: Rating 1 through 6 : These loans are generally referred to as our ‘‘non-watch’’ commercial credits that include very high or exceptional credit fundamentals through acceptable credit fundamentals. Rating 7 and 8 : These loans are generally referred to as our ‘‘watch’’ commercial credits. These ratings include loans to borrowers that exhibit potential credit weakness or downward trends. If not checked or cured these trends could weaken our asset or credit position. While potentially weak, no loss of principal or interest is envisioned with these ratings. Rating 9 : These loans are generally referred to as our ‘‘substandard accruing’’ commercial credits. This rating includes loans to borrowers that exhibit a well-defined weakness where payment default is probable and loss is possible if deficiencies are not corrected. Generally, loans with this rating are considered collectible as to both principal and interest primarily due to collateral coverage. Rating 10 and 11 : These loans are generally referred to as our ‘‘substandard - non-accrual’’ and ‘‘doubtful’’ commercial credits. These ratings include loans to borrowers with weaknesses that make collection of debt in full, on the basis of current facts, conditions and values at best questionable and at worst improbable. All of these loans are placed in non-accrual. Rating 12 : These loans are generally referred to as our ‘‘loss’’ commercial credits. This rating includes loans to borrowers that are deemed incapable of repayment and are charged-off. The following tables summarize loan ratings by loan class for our commercial loan portfolio segment at December 31: Commercial Term Loans Amortized Cost Basis by Origination Year Revolving Total 2023 2022 2021 2020 2019 Prior (In thousands) December 31, 2023 Commercial and industrial Non-watch (1-6) $ 110,472 $ 152,715 $ 70,081 $ 47,644 $ 42,576 $ 97,960 $ 260,634 $ 782,082 Watch (7-8) 96 5,239 964 2,580 4,173 2,277 11,938 27,267 Substandard Accrual (9) — — 547 — 21 4 196 768 Non-Accrual (10-11) — — — — — 28 — 28 Total $ 110,568 $ 157,954 $ 71,592 $ 50,224 $ 46,770 $ 100,269 $ 272,768 $ 810,145 Accrued interest excluded from total $ 239 $ 438 $ 132 $ 128 $ 120 $ 326 $ 1,327 $ 2,710 Current period gross charge-offs $ — $ — $ — $ — $ — $ 69 $ 25 $ 94 Commercial real estate Non-watch (1-6) $ 202,576 $ 169,230 $ 131,428 $ 29,684 $ 78,706 $ 176,265 $ 73,852 $ 861,741 Watch (7-8) — — — — 2,322 5,523 — 7,845 Substandard Accrual (9) — — — — — — — — Non-Accrual (10-11) — — — — — — — — Total $ 202,576 $ 169,230 $ 131,428 $ 29,684 $ 81,028 $ 181,788 $ 73,852 $ 869,586 Accrued interest excluded from total $ 548 $ 685 $ 431 $ 73 $ 347 $ 661 $ 288 $ 3,033 Current period gross charge-offs $ — $ — $ — $ — $ 960 $ — $ — $ 960 Total Commercial Non-watch (1-6) $ 313,048 $ 321,945 $ 201,509 $ 77,328 $ 121,282 $ 274,225 $ 334,486 $ 1,643,823 Watch (7-8) 96 5,239 964 2,580 6,495 7,800 11,938 35,112 Substandard Accrual (9) — — 547 — 21 4 196 768 Non-Accrual (10-11) — — — — — 28 — 28 Total $ 313,144 $ 327,184 $ 203,020 $ 79,908 $ 127,798 $ 282,057 $ 346,620 $ 1,679,731 Accrued interest excluded from total $ 787 $ 1,123 $ 563 $ 201 $ 467 $ 987 $ 1,615 $ 5,743 Current period gross charge-offs $ — $ — $ — $ — $ 960 $ 69 $ 25 $ 1,054 Commercial Term Loans Amortized Cost Basis by Origination Year Revolving Total 2022 2021 2020 2019 2018 Prior (In thousands) December 31, 2022 Commercial and industrial Non-watch (1-6) $ 157,561 $ 89,251 $ 58,292 $ 45,792 $ 30,715 $ 95,908 $ 237,906 $ 715,425 Watch (7-8) 680 4,539 781 1,690 105 4,474 2,793 15,062 Substandard Accrual (9) — 971 68 388 109 402 — 1,938 Non-Accrual (10-11) — — — — — 38 — 38 Total $ 158,241 $ 94,761 $ 59,141 $ 47,870 $ 30,929 $ 100,822 $ 240,699 $ 732,463 Accrued interest excluded from total $ 238 $ 178 $ 146 $ 105 $ 181 $ 308 $ 890 $ 2,046 Commercial real estate Non-watch (1-6) $ 170,238 $ 154,918 $ 38,062 $ 97,762 $ 56,580 $ 159,514 $ 42,030 $ 719,104 Watch (7-8) — 182 313 4,769 1,010 1,641 112 8,027 Substandard Accrual (9) — — — 181 2,014 5,064 — 7,259 Non-Accrual (10-11) — — — — — — — — Total $ 170,238 $ 155,100 $ 38,375 $ 102,712 $ 59,604 $ 166,219 $ 42,142 $ 734,390 Accrued interest excluded from total $ 609 $ 468 $ 88 $ 368 $ 206 $ 515 $ 109 $ 2,363 Total Commercial Non-watch (1-6) $ 327,799 $ 244,169 $ 96,354 $ 143,554 $ 87,295 $ 255,422 $ 279,936 $ 1,434,529 Watch (7-8) 680 4,721 1,094 6,459 1,115 6,115 2,905 23,089 Substandard Accrual (9) — 971 68 569 2,123 5,466 — 9,197 Non-Accrual (10-11) — — — — — 38 — 38 Total $ 328,479 $ 249,861 $ 97,516 $ 150,582 $ 90,533 $ 267,041 $ 282,841 $ 1,466,853 Accrued interest excluded from total $ 847 $ 646 $ 234 $ 473 $ 387 $ 823 $ 999 $ 4,409 For each of our mortgage and installment portfolio segment classes we generally monitor credit quality based on the credit scores of the borrowers. These credit scores are generally updated semi-annually. The following tables summarize credit scores by loan class for our mortgage and installment loan portfolio segments at December 31: Mortgage (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2023 2022 2021 2020 2019 Prior (In thousands) December 31, 2023 1-4 family owner occupied - jumbo 800 and above $ 6,299 $ 30,789 $ 63,377 $ 17,672 $ 4,503 $ 8,813 $ 1,084 $ 132,537 750-799 42,726 117,454 193,587 61,986 24,288 14,836 1,586 456,463 700-749 14,965 51,991 66,597 25,170 4,738 11,768 1,500 176,729 650-699 11,274 13,804 24,648 12,949 2,142 5,881 — 70,698 600-649 1,638 7,815 2,486 505 3,198 2,592 — 18,234 550-599 — — 527 1,908 — — — 2,435 500-549 — 544 — 923 — 673 — 2,140 Under 500 — — — — — — — — Unknown — — — — — — — — Total $ 76,902 $ 222,397 $ 351,222 $ 121,113 $ 38,869 $ 44,563 $ 4,170 $ 859,236 Accrued interest excluded from total $ 329 $ 669 $ 785 $ 299 $ 107 $ 156 $ 30 $ 2,375 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 family owner occupied - non-jumbo 800 and above $ 2,280 $ 10,083 $ 7,780 $ 5,425 $ 2,802 $ 9,130 $ 3,029 $ 40,529 750-799 13,233 32,729 21,664 12,306 5,954 19,852 8,462 114,200 700-749 11,696 18,133 11,661 8,136 3,280 20,042 4,482 77,430 650-699 9,576 5,717 4,606 2,524 2,393 12,369 1,500 38,685 600-649 136 1,334 1,694 833 1,096 6,415 84 11,592 550-599 188 624 71 1,705 557 5,390 65 8,600 500-549 — — 1,335 998 413 4,077 — 6,823 Under 500 — 311 462 272 518 1,750 — 3,313 Unknown — — — — — — — — Total $ 37,109 $ 68,931 $ 49,273 $ 32,199 $ 17,013 $ 79,025 $ 17,622 $ 301,172 Accrued interest excluded from total $ 153 $ 235 $ 119 $ 78 $ 56 $ 331 $ 139 $ 1,111 Current period gross charge-offs $ — $ — $ — $ — $ — $ 29 $ — $ 29 1-4 family non-owner occupied 800 and above $ 2,320 $ 6,026 $ 12,338 $ 3,474 $ 3,048 $ 6,030 $ 1,199 $ 34,435 750-799 10,937 16,635 28,051 11,545 6,709 13,400 3,498 90,775 700-749 3,904 7,013 8,825 4,145 667 6,719 2,095 33,368 650-699 216 1,879 1,844 2,543 197 3,521 277 10,477 600-649 — 388 1,445 — 75 1,226 362 3,496 550-599 — 61 52 — — 873 — 986 500-549 — — — — — 142 — 142 Under 500 — — — — — 137 — 137 Unknown — — — — — — — — Total $ 17,377 $ 32,002 $ 52,555 $ 21,707 $ 10,696 $ 32,048 $ 7,431 $ 173,816 Accrued interest excluded from total $ 77 $ 125 $ 149 $ 60 $ 35 $ 146 $ 62 $ 654 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 family - 2nd lien 800 and above $ 537 $ 156 $ 703 $ 389 $ 159 $ 1,153 $ 9,817 $ 12,914 750-799 2,260 2,879 2,359 2,341 898 3,084 38,277 52,098 700-749 1,895 1,243 1,464 324 224 2,348 25,849 33,347 650-699 425 285 182 519 302 1,869 8,945 12,527 600-649 51 107 97 67 37 563 1,886 2,808 550-599 — 80 203 — 157 238 638 1,316 500-549 — — 12 — — 487 331 830 Under 500 — 19 — — 77 61 35 192 Unknown — — — — — — — — Total $ 5,168 $ 4,769 $ 5,020 $ 3,640 $ 1,854 $ 9,803 $ 85,778 $ 116,032 Accrued interest excluded from total $ 19 $ 14 $ 10 $ 7 $ 6 $ 41 $ 707 $ 804 Current period gross charge-offs $ — $ — $ — $ — $ — $ 5 $ — $ 5 Mortgage - continued (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2023 2022 2021 2020 2019 Prior (In thousands) December 31, 2023 Resort lending 800 and above $ — $ — $ 99 $ — $ — $ 5,643 $ — $ 5,742 750-799 41 817 910 858 179 12,649 — 15,454 700-749 — 108 871 111 — 5,439 — 6,529 650-699 — — — 316 — 6,219 — 6,535 600-649 — — — 49 — 844 — 893 550-599 — — — — — 267 — 267 500-549 — — — — — 59 — 59 Under 500 — — — — — 137 — 137 Unknown — — — — — — — — Total $ 41 $ 925 $ 1,880 $ 1,334 $ 179 $ 31,257 $ — $ 35,616 Accrued interest excluded from total $ — $ 4 $ 3 $ 4 $ — $ 142 $ — $ 153 Current period gross charge-offs $ — $ — $ — $ — $ — $ 120 $ — $ 120 Total Mortgage 800 and above $ 11,436 $ 47,054 $ 84,297 $ 26,960 $ 10,512 $ 30,769 $ 15,129 $ 226,157 750-799 69,197 170,514 246,571 89,036 38,028 63,821 51,823 728,990 700-749 32,460 78,488 89,418 37,886 8,909 46,316 33,926 327,403 650-699 21,491 21,685 31,280 18,851 5,034 29,859 10,722 138,922 600-649 1,825 9,644 5,722 1,454 4,406 11,640 2,332 37,023 550-599 188 765 853 3,613 714 6,768 703 13,604 500-549 — 544 1,347 1,921 413 5,438 331 9,994 Under 500 — 330 462 272 595 2,085 35 3,779 Unknown — — — — — — — — Total $ 136,597 $ 329,024 $ 459,950 $ 179,993 $ 68,611 $ 196,696 $ 115,001 $ 1,485,872 Accrued interest excluded from total $ 578 $ 1,047 $ 1,066 $ 448 $ 204 $ 816 $ 938 $ 5,097 Current period gross charge-offs $ — $ — $ — $ — $ — $ 154 $ — $ 154 Mortgage (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2022 2021 2020 2019 2018 Prior (In thousands) December 31, 2022 1-4 family owner occupied - jumbo 800 and above $ 23,764 $ 54,637 $ 16,848 $ 9,211 $ 2,988 $ 6,946 $ 639 $ 115,033 750-799 97,269 189,653 71,555 16,091 1,828 16,140 683 393,219 700-749 34,158 91,189 28,701 12,666 2,775 8,852 1,536 179,877 650-699 10,905 20,743 7,216 2,554 4,250 4,020 827 50,515 600-649 1,712 1,275 4,534 464 — 2,150 — 10,135 550-599 549 1,516 — — 469 — — 2,534 500-549 — — 561 — — 689 — 1,250 Under 500 — — — — — — — — Unknown — — — — — — — — Total $ 168,357 $ 359,013 $ 129,415 $ 40,986 $ 12,310 $ 38,797 $ 3,685 $ 752,563 Accrued interest excluded from total $ 506 $ 773 $ 315 $ 108 $ 44 $ 127 $ 19 $ 1,892 1-4 family owner occupied - non-jumbo 800 and above $ 8,894 $ 10,498 $ 5,558 $ 3,220 $ 2,074 $ 6,074 $ 1,680 $ 37,998 750-799 33,833 26,239 13,956 6,018 4,501 18,009 9,936 112,492 700-749 17,629 13,526 7,626 3,938 3,263 22,506 3,509 71,997 650-699 7,983 5,124 2,679 3,270 1,992 10,893 983 32,924 600-649 1,539 1,226 1,836 423 1,035 7,044 99 13,202 550-599 — — 56 1,472 938 5,481 132 8,079 500-549 — 76 850 341 570 4,142 115 6,094 Under 500 — 207 764 475 285 1,115 — 2,846 Unknown — — — — — — — — Total $ 69,878 $ 56,896 $ 33,325 $ 19,157 $ 14,658 $ 75,264 $ 16,454 $ 285,632 Accrued interest excluded from total $ 283 $ 123 $ 78 $ 58 $ 58 $ 242 $ 111 $ 953 1-4 family non-owner occupied 800 and above $ 4,329 $ 9,308 $ 5,178 $ 4,147 $ 752 $ 5,842 $ 1,683 $ 31,239 750-799 22,171 36,363 12,242 6,103 2,549 12,257 4,132 95,817 700-749 8,739 12,423 5,507 1,335 1,198 6,825 1,930 37,957 650-699 1,476 2,489 3,798 190 292 4,350 550 13,145 600-649 954 139 — 107 491 1,475 203 3,369 550-599 — — — 121 54 404 335 914 500-549 — — — — — 402 60 462 Under 500 — — — — — 197 — 197 Unknown — — — — — — — — Total $ 37,669 $ 60,722 $ 26,725 $ 12,003 $ 5,336 $ 31,752 $ 8,893 $ 183,100 Accrued interest excluded from total $ 106 $ 161 $ 69 $ 36 $ 21 $ 108 $ 57 $ 558 1-4 family - 2nd lien 800 and above $ 238 $ 282 $ 454 $ 267 $ 200 $ 503 $ 8,000 $ 9,944 750-799 2,109 2,749 2,334 665 333 3,597 38,346 50,133 700-749 1,495 1,820 931 759 459 2,649 20,981 29,094 650-699 192 292 90 237 275 1,496 8,188 10,770 600-649 20 99 258 192 23 974 2,040 3,606 550-599 130 — — — 132 395 228 885 500-549 — — — 18 — 418 122 558 Under 500 — — — 129 3 55 100 287 Unknown — — — — — — — — Total $ 4,184 $ 5,242 $ 4,067 $ 2,267 $ 1,425 $ 10,087 $ 78,005 $ 105,277 Accrued interest excluded from total $ 11 $ 11 $ 8 $ 7 $ 4 $ 36 $ 511 $ 588 Mortgage - continued (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2022 2021 2020 2019 2018 Prior (In thousands) December 31, 2022 Resort lending 800 and above $ — $ 429 $ — $ — $ 268 $ 7,031 $ — $ 7,728 750-799 1,045 1,272 1,211 183 616 15,815 — 20,142 700-749 85 651 114 — — 6,331 — 7,181 650-699 107 — 53 — — 5,413 — 5,573 600-649 — — — — — 895 — 895 550-599 — — — — — 68 — 68 500-549 — — — — — 140 — 140 Under 500 — — — — — 110 — 110 Unknown — — — — — — — — Total $ 1,237 $ 2,352 $ 1,378 $ 183 $ 884 $ 35,803 $ — $ 41,837 Accrued interest excluded from total $ 4 $ 4 $ 3 $ — $ 3 $ 111 $ — $ 125 Total Mortgage 800 and above $ 37,225 $ 75,154 $ 28,038 $ 16,845 $ 6,282 $ 26,396 $ 12,002 $ 201,942 750-799 156,427 256,276 101,298 29,060 9,827 65,818 53,097 671,803 700-749 62,106 119,609 42,879 18,698 7,695 47,163 27,956 326,106 650-699 20,663 28,648 13,836 6,251 6,809 26,172 10,548 112,927 600-649 4,225 2,739 6,628 1,186 1,549 12,538 2,342 31,207 550-599 679 1,516 56 1,593 1,593 6,348 695 12,480 500-549 — 76 1,411 359 570 5,791 297 8,504 Under 500 — 207 764 604 288 1,477 100 3,440 Unknown — — — — — — — — Total $ 281,325 $ 484,225 $ 194,910 $ 74,596 $ 34,613 $ 191,703 $ 107,037 $ 1,368,409 Accrued interest excluded from total $ 910 $ 1,072 $ 473 $ 209 $ 130 $ 624 $ 698 $ 4,116 (1) Credit scores have been updated within the last twelve months. Installment (1) Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Total (In thousands) December 31, 2023 Boat lending 800 and above $ 6,110 $ 8,150 $ 8,250 $ 3,612 $ 4,061 $ 7,665 $ 37,848 750-799 34,174 35,921 29,665 16,329 13,173 21,432 150,694 700-749 15,593 15,042 11,859 4,481 4,757 7,279 59,011 650-699 3,652 3,029 4,277 1,545 1,237 2,842 16,582 600-649 281 432 808 268 171 620 2,580 550-599 85 344 229 139 108 335 1,240 500-549 — 152 207 97 — 198 654 Under 500 — — — — — 39 39 Unknown — — — — — — — Total $ 59,895 $ 63,070 $ 55,295 $ 26,471 $ 23,507 $ 40,410 $ 268,648 Accrued interest excluded from total $ 216 $ 154 $ 132 $ 63 $ 58 $ 91 $ 714 Current period gross charge-offs $ — $ 53 $ — $ — $ 15 $ 53 $ 121 Recreational vehicle lending 800 and above $ 3,168 $ 10,759 $ 11,568 $ 3,484 $ 3,838 $ 5,482 $ 38,299 750-799 15,677 41,037 39,113 13,025 8,415 11,934 129,201 700-749 6,481 18,630 20,161 5,243 3,689 4,460 58,664 650-699 2,524 5,108 6,073 1,706 936 1,157 17,504 600-649 713 724 1,573 394 308 429 4,141 550-599 90 304 973 71 249 383 2,070 500-549 — 880 326 153 136 154 1,649 Under 500 — 108 106 34 70 6 324 Unknown — — — — — — — Total $ 28,653 $ 77,550 $ 79,893 $ 24,110 $ 17,641 $ 24,005 $ 251,852 Accrued interest excluded from total $ 112 $ 201 $ 189 $ 56 $ 44 $ 53 $ 655 Current period gross charge-offs $ 28 $ 122 $ 192 $ 32 $ 81 $ 11 $ 466 Other 800 and above $ 1,599 $ 1,673 $ 1,633 $ 897 $ 582 $ 756 $ 7,140 750-799 11,782 11,017 6,600 3,557 1,622 4,077 38,655 700-749 16,717 6,564 5,013 2,268 1,047 3,361 34,970 650-699 12,483 2,997 1,494 627 266 1,390 19,257 600-649 515 605 395 138 107 410 2,170 550-599 49 329 294 35 53 176 936 500-549 98 260 246 43 31 72 750 Under 500 — 97 65 14 57 38 271 Unknown 649 — — — — — 649 Total $ 43,892 $ 23,542 $ 15,740 $ 7,579 $ 3,765 $ 10,280 $ 104,798 Accrued interest excluded from total $ 101 $ 62 $ 34 $ 17 $ 10 $ 67 $ 291 Current period gross charge-offs $ 1,677 $ 104 $ 44 $ 17 $ 12 $ 147 $ 2,001 Total installment 800 and above $ 10,877 $ 20,582 $ 21,451 $ 7,993 $ 8,481 $ 13,903 $ 83,287 750-799 61,633 87,975 75,378 32,911 23,210 37,443 318,550 700-749 38,791 40,236 37,033 11,992 9,493 15,100 152,645 650-699 18,659 11,134 11,844 3,878 2,439 5,389 53,343 600-649 1,509 1,761 2,776 800 586 1,459 8,891 550-599 224 977 1,496 245 410 894 4,246 500-549 98 1,292 779 293 167 424 3,053 Under 500 — 205 171 48 127 83 634 Unknown 649 — — — — — 649 Total $ 132,440 $ 164,162 $ 150,928 $ 58,160 $ 44,913 $ 74,695 $ 625,298 Accrued interest excluded from total $ 429 $ 417 $ 355 $ 136 $ 112 $ 211 $ 1,660 Current period gross charge-offs $ 1,705 $ 279 $ 236 $ 49 $ 108 $ 211 $ 2,588 Installment (1) Term Loans Amortized Cost Basis by Origination Year 2022 2021 2020 2019 2018 Prior Total (In thousands) December 31, 2022 Boat lending 800 and above $ 7,901 $ 8,763 $ 4,391 $ 5,102 $ 3,612 $ 5,955 $ 35,724 750-799 44,498 37,531 20,179 16,506 12,814 14,504 146,032 700-749 15,390 13,704 7,281 5,848 4,357 6,132 52,712 650-699 3,933 4,135 1,498 1,290 1,032 2,213 14,101 600-649 661 1,043 149 286 200 670 3,009 550-599 22 195 16 53 203 274 763 500-549 277 57 62 43 106 30 575 Under 500 — — — — 26 23 49 Unknown — — — — — — — Total $ 72,682 $ 65,428 $ 33,576 $ 29,128 $ 22,350 $ 29,801 $ 252,965 Accrued interest excluded from total $ 171 $ 148 $ 84 $ 78 $ 52 $ 68 $ 601 Recreational vehicle lending 800 and above $ 9,327 $ 10,752 $ 4,524 $ 4,834 $ 3,416 $ 4,319 $ 37,172 750-799 51,555 49,949 16,175 11,920 8,990 7,818 146,407 700-749 23,143 24,945 7,680 4,459 2,279 2,939 65,445 650-699 5,013 6,516 1,598 1,361 727 904 16,119 600-649 793 1,608 374 446 232 268 3,721 550-599 107 381 129 202 234 87 1,140 500-549 — 293 111 61 59 15 539 Under 500 — 85 7 22 — 16 130 Unknown — — — — — — — Total $ 89,938 $ 94,529 $ 30,598 $ 23,305 $ 15,937 $ 16,366 $ 270,673 Accrued interest excluded from total $ 219 $ 227 $ 72 $ 58 $ 38 $ 34 $ 648 Other 800 and above $ 1,974 $ 1,647 $ 1,449 $ 942 $ 366 $ 731 $ 7,109 750-799 15,692 9,973 5,521 3,393 1,678 3,612 39,869 700-749 9,848 7,517 3,404 1,801 999 2,653 26,222 650-699 22,740 2,851 1,051 593 405 1,286 28,926 600-649 711 634 127 222 147 507 2,348 550-599 122 63 170 54 115 118 642 500-549 67 217 29 64 19 90 486 Under 500 6 52 22 28 13 28 149 Unknown 701 — — — — — 701 Total $ 51,861 $ 22,954 $ 11,773 $ 7,097 $ 3,742 $ 9,025 $ 106,452 Accrued interest excluded from total $ 84 $ 48 $ 25 $ 19 $ 10 $ 49 $ 235 Total installment 800 and above $ 19,202 $ 21,162 $ 10,364 $ 10,878 $ 7,394 $ 11,005 $ 80,005 750-799 111,745 97,453 41,875 31,819 23,482 25,934 332,308 700-749 48,381 46,166 18,365 12,108 7,635 11,724 144,379 650-699 31,686 13,502 4,147 3,244 2,164 4,403 59,146 600-649 2,165 3,285 650 954 579 1,445 9,078 550-599 251 639 315 309 552 479 2,545 500-549 344 567 202 168 184 135 1,600 Under 500 6 137 29 50 39 67 328 Unknown 701 — — — — — 701 Total $ 214,481 $ 182,911 $ 75,947 $ 59,530 $ 42,029 $ 55,192 $ 630,090 Accrued interest excluded from total $ 474 $ 423 $ 181 $ 155 $ 100 $ 151 $ 1,484 (1) Credit scores have been updated within the last twelve months. Mortgage loans serviced for others are not reported as assets on the Consolidated Statements of Financial Condition. The principal balances of these loans at December 31 follow: 2023 2022 (In thousands) Mortgage loans serviced for: Fannie Mae $ 1,772,030 $ 1,840,221 Freddie Mac 1,381,693 1,375,514 Ginnie Mae 161,899 169,421 FHLB 173,311 72,809 Other 52,936 35,347 Total $ 3,541,869 $ 3,493,312 Custodial deposit accounts maintained in connection with mortgage loans serviced for others totaled $28.6 million and $28.4 million, at December 31, 2023 and 2022, respectively. If we do not remain well capitalized for regulatory purposes (see note #20), meet certain minimum capital levels or certain profitability requirements or if we incur a rapid decline in net worth, we could lose our ability to sell and/or service loans to these investors. This could impact our ability to generate net gains on mortgage loans and generate servicing income. A forced liquidation of our servicing portfolio could also impact the value that could be recovered on this asset. Fannie Mae has the most stringent eligibility requirements covering capital levels, profitability and decline in net worth. Fannie Mae requires seller/servicers to be well capitalized for regulatory purposes. For the profitability requirement, we cannot record four or more consecutive quarterly losses and experience a 30% decline in net worth over the same period. Our net worth cannot decline by more than 25% in one quarter or more than 40% over two consecutive quarters. An analysis of capitalized mortgage loan servicing rights for the years ended December 31 follows: 2023 2022 2021 (In thousands) Balance at beginning of period $ 42,489 $ 26,232 $ 16,904 Originated servicing rights capitalized 3,956 6,061 11,436 Change in fair value due to price (280) 14,272 3,380 Change in fair value due to pay downs (3,922) (4,076) (5,488) Balance at end of year $ 42,243 $ 42,489 $ 26,232 Loans sold and serviced that have had servicing rights capitalized $ 3,541,869 $ 3,493,312 $ 3,323,521 Fair value of capitalized mortgage loan servicing rights was determined using an average coupon rate of 3.89%, average servicing fee of 0.26%, average discount rate of 10.25% and an average Public Securities Association (‘‘PSA’’) prepayment rate of 142 for December 31, 2023; and average coupon rate of 3.60%, average servicing fee of 0.26%, average discount rate of 10.12% and an average PSA prepayment rate of 133 for December 31, 2022.

Other Real Estate

Other Real Estate	12 Months Ended
	Dec. 31, 2023
Real Estate [Abstract]
Other Real Estate	OTHER REAL ESTATE A summary of other real estate activity for the years ended December 31 follows (1) : 2023 2022 2021 (In thousands) Balance at beginning of year, net of valuation allowance $ 443 $ 235 $ 738 Loans transferred to other real estate 783 719 253 Sales of other real estate (603) (511) (745) Additions to valuation allowance charged to expense (54) — (11) Balance at end of year, net of valuation allowance $ 569 $ 443 $ 235 _________________________________________________ (1) Table excludes other repossessed assets totaling zero and $0.01 million at December 31, 2023 and 2022, respectively. We periodically review our real estate properties and establish valuation allowances on these properties if values have declined since the date of acquisition. An analysis of our valuation allowance for other real estate follows: 2023 2022 2021 (In thousands) Balance at beginning of year $ — $ 31 $ 90 Additions charged to expense 54 — 11 Direct write-downs upon sale (54) (31) (70) Balance at end of year $ — $ — $ 31 At December 31, 2023 and 2022, the balance of other real estate includes $0.6 million and $0.4 million, respectively of foreclosed residential real estate properties. Retail mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process according to local requirements totaled $0.6 million and $0.8 million at December 31, 2023 and 2022, respectively. Other real estate and repossessed assets totaling $0.6 million and $0.5 million at December 31, 2023 and 2022, respectively, are presented net of the valuation allowance on the Consolidated Statements of Financial Condition.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	PROPERTY AND EQUIPMENT A summary of property and equipment at December 31 follows: 2023 2022 (In thousands) Land and land improvements $ 16,421 $ 17,435 Buildings 61,190 60,708 Equipment 78,648 75,770 156,259 153,913 Accumulated depreciation and amortization (120,736) (118,020) Property and equipment, net $ 35,523 $ 35,893 Depreciation expense was $5.2 million, $5.3 million and $5.4 million in 2023, 2022 and 2021, respectively.

Goodwill and Other Intangibles

Goodwill and Other Intangibles	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangibles	GOODWILL AND OTHER INTANGIBLES Intangible assets, net of amortization, at December 31 follows: 2023 2022 Gross Accumulated Gross Accumulated (In thousands) Amortized intangible assets - core deposits $ 11,916 $ 9,912 $ 11,916 $ 9,365 Unamortized intangible assets - goodwill $ 28,300 $ 28,300 At December 31, 2023, the Bank (our reporting unit) had positive equity and elected to perform a qualitative assessment to determine if it was more likely than not that the fair value of the Bank exceeds its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the Bank exceeded its carrying value, resulting in no impairment. Intangible amortization expense was $0.5 million, $0.8 million and $1.0 million during the years ended 2023, 2022 and 2021, respectively. A summary of estimated core deposit intangible amortization at December 31, 2023, follows: (In thousands) 2024 $ 516 2025 487 2026 460 2027 434 2028 107 Total $ 2,004

Deposits

Deposits	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Deposits	DEPOSITS A summary of interest expense on deposits for the years ended December 31 follows: 2023 2022 2021 (In thousands) Savings and interest-bearing checking $ 24,601 $ 6,078 $ 2,101 Reciprocal 23,429 4,421 764 Time 13,766 1,902 1,507 Brokered time 13,279 1,750 93 Total $ 75,075 $ 14,151 $ 4,465 Aggregate time deposits in denominations of $0.25 million or more amounted to $176.6 million and $82.9 million at December 31, 2023 and 2022, respectively. A summary of the maturity of time deposits at December 31, 2023, follows (1): (In thousands) 2024 $ 888,776 2025 15,105 2026 7,779 2027 3,399 2028 2,984 2029 and thereafter 28 Total $ 918,071 (1) Includes time deposits, brokered time deposits and reciprocal time deposits Reciprocal deposits represent demand, money market and time deposits from our customers that have been placed through IntraFi Network. This service allows our customers to access multi-million dollar FDIC deposit insurance on deposit balances greater than the standard FDIC insurance maximum. A summary of reciprocal deposits at December 31 follows: 2023 2022 (In thousands) Demand $ 722,407 $ 554,585 Money market 607 1,196 Time 109,006 46,794 Total $ 832,020 $ 602,575

Other Borrowings

Other Borrowings	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Other Borrowings	OTHER BORROWINGS A summary of other borrowings at December 31 follows: 2023 2022 (In thousands) Advances from the FHLB $ 50,000 $ 25,000 FRB — 61,000 Other 26 6 Total $ 50,026 $ 86,006 Borrowings with the FRB at December 31, 2023 and 2022 were zero and $61.0 million, respectively. Average borrowings with the FRB during the years ended December 31, 2023, 2022 and 2021 totale d $4.5 million , $26.4 million and zero, especti vely. We had unused borrowing capacity with the FRB (subject to the FRB’s credit requirements and policies) of $515.4 million at December 31, 2023. Collateral for FRB borrowings are certain securities AFS, securities HTM, commercial loans and installment loans. Interest expense on borrowings with the FRB amounted to $0.2 million, $0.8 million and zero for the years ended December 31, 2023, 2022 and 2021, respectively. Advances from the FHLB are secured by unencumbered qualifying mortgage and home equity loans with a market value equal to at least 125% to 165%, respectively, of outstanding advances as well as certain securities AFS, securities HTM and by the FHLB stock that we own. Unused borrowing capacity with the FHLB (subject to the FHLB’s credit requirements and policies) was $1.01 billion at December 31, 2023. Interest expense on advances amounted to $2.4 million, $0.2 million and $0.2 million for the years ended December 31, 2023, 2022 and 2021, respectively. As a member of the FHLB, we must own FHLB stock equal to the greater of 0.10% of total assets or 4.5% of our outstanding advances and loans sold to the FHLB. At December 31, 2023, we were in compliance with the F HLB stock ownership requirements. The maturity dates, weighted average interest rates and contractually required repayments of FHLB advances at December 31 follow: 2023 2022 Amount Rate Amount Rate (Dollars in thousands) Fixed Rate Advances 2023 $ — — % $ 25,000 4.28 % 2025 50,000 5.16 % — Total fixed rate advances $ 50,000 5.16 % $ 25,000 4.28 % Assets, consisting of securities AFS, securities HTM, FHLB stock and loans, pledged to secure other borrowings and unused borrowing capacity totaled $2.46 billion at December 31, 2023.

Subordinated Debt and Debenture

Subordinated Debt and Debentures	12 Months Ended
	Dec. 31, 2023
Subordinated Borrowings [Abstract]
Subordinated Debt and Debentures	SUBORDINATED DEBT AND DEBENTURES Subordinated Debt In May 2020, we issued $40.0 million of fixed to floating subordinated notes with a ten year maturity (May 31, 2030 maturity date) and a five year call option. The initial coupon rate is 5.95% fixed for five years and then floats at the Secured Overnight Financing Rate (“SOFR”) plus 5.825%. These notes are presented in the Consolidated Statement of Financial Condition under the caption “Subordinated debt” and the balances of $39.51 million and $39.43 million at December 31, 2023 and 2022, respectively are net of remaining unamortized deferred issua nce costs of approximately $0.49 million and $0.57 million, respectively that are being amortized through the maturity date into interest expense on other borrowings and subordinated debt and debentures in our Consolidated Statement of Oper ations. We may redeem the notes, in whole or in part, on or after May 31, 2025, and redeem the notes at any time in whole upon certain other events. Any redemption of the notes will be subject to prior regulatory approval to the extent required. Subordinated Debentures We have formed various special purpose entities (the ‘‘trusts’’) for the purpose of issuing trust preferred securities in either public or pooled offerings or in private placements. Independent Bank Corporation owns all of the common stock of each trust and has issued subordinated debentures to each trust in exchange for all of the proceeds from the issuance of the common stock and the trust preferred securities. Trust preferred securities totaling $38.5 million and $38.4 million at December 31, 2023 and 2022, respectively, qualified as Tier 1 regulatory capital. These trusts are not consolidated with Independent Bank Corporation and accordingly, we report the common securities of the trusts held by us in accrued income and other assets and the subordinated debentures that we have issued to the trusts in the liability section of our Consolidated Statements of Financial Condition. As the result of a previous acquisition we acquired TCSB Statutory Trust I as summarized in the tables below at a discount. The discount at acquisition totaled $1.4 million and is being amortized through its maturity date and is included in interest expense – other borrowings and subordinated debt and debentures in the Consolidated Statements of Operations. Summary information regarding subordinated debentures as of December 31 follows: 2023 Entity Name Issue Date Subordinated Trust Common (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 TCSB Statutory Trust I March 2005 5,155 5,000 155 Discount on TCSB Statutory Trust I (996) (996) — $ 39,728 $ 38,504 $ 1,224 2022 Entity Name Issue Date Subordinated Trust Common (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 TCSB Statutory Trust I March 2005 5,155 5,000 155 Discount on TCSB Statutory Trust I (1,064) (1,064) — $ 39,660 $ 38,436 $ 1,224 Other key terms for the subordinated debentures and trust preferred securities that were outstanding at December 31, 2023 and 2022 follow: Entity Name Maturity Interest Rate at 12/31/2022 Interest Rate at 12/31/2023 First Permitted IBC Capital Finance III July 30, 2037 3 month LIBOR plus 1.60% 3 month SOFR plus 1.86% July 30, 2012 IBC Capital Finance IV September 15, 2037 3 month LIBOR plus 2.85% 3 month SOFR plus 3.11% September 15, 2012 Midwest Guaranty Trust I November 7, 2032 3 month LIBOR plus 3.45% 3 month SOFR plus 3.71% November 7, 2007 TCSB Statutory Trust I March 17, 2035 3 month LIBOR plus 2.20% 3 month SOFR plus 2.46% March 17, 2010 The subordinated debentures and trust preferred securities are cumulative and have a feature that permits us to defer distributions (payment of interest) from time to time for a period not to exceed 20 consecutive quarters. Interest is payable quarterly on each of the subordinated debentures and trust preferred securities and no distributions were deferred at December 31, 2023 and 2022. We have the right to redeem the subordinated debentures and trust preferred securities (at par) in whole or in part from time to time on or after the first permitted redemption date specified above or upon the occurrence of specific events defined within the trust indenture agreements. Distributions (payment of interest) on the trust preferred securities are included in interest expense – other borrowings and subordinated debt and debentures in the Consolidated Statements of Operations.

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	COMMITMENTS AND CONTINGENT LIABILITIES In the normal course of business, we enter into financial instruments with off-balance sheet risk to meet the financing needs of customers or to reduce exposure to fluctuations in interest rates. These financial instruments may include commitments to extend credit and standby letters of credit. Financial instruments involve varying degrees of credit and interest-rate risk in excess of amounts reflected in the Consolidated Statements of Financial Condition. Exposure to credit risk in the event of non-performance by the counterparties to the financial instruments for loan commitments to extend credit and standby letters of credit is represented by the contractual amounts of those instruments. A summary of financial instruments with off-balance sheet risk at December 31 follows: 2023 2022 (In thousands) Financial instruments whose risk is represented by contract amounts Commitments to extend credit $ 881,697 $ 811,957 Standby letters of credit 11,651 8,371 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and generally require payment of a fee. Since commitments may expire without being drawn upon, the commitment amounts do not represent future cash requirements. Commitments are issued subject to similar underwriting standards, including collateral requirements, as are generally involved in the extension of credit facilities. Standby letters of credit are written conditional commitments issued to guarantee the performance of a customer to a third party. The credit risk involved in such transactions is essentially the same as that involved in extending loan facilities and, accordingly, standby letters of credit are issued subject to similar underwriting standards, including collateral requirements, as are generally involved in the extension of credit facilities. The majority of the standby letters of credit are on-demand with no stated maturity date and have variable rates that range from 1.00% to 14.50%. Economic Pressures from various global and national macroeconomic conditions, including heightened inflation, uncertainty regarding future interest rates, foreign currency exchange rate fluctuations, recent adverse weather conditions, escalating tensions in the Middle East, the continuation of the Russia-Ukraine war, and potential governmental responses to these events, continue to create significant economic uncertainty. The extent to which these pressures may impact our business, results of operations, asset valuations, financial condition, and customers will depend on future developments, which continue to be highly uncertain and difficult to predict. Material adverse impacts may include all or a combination of valuation impairments on our intangible assets, securities available for sale, securities held to maturity, loans, capitalized mortgage loan servicing rights or deferred tax assets. We continue to closely monitor and analyze the higher risk segments within our portfolio, and senior management is cautiously optimistic that we are positioned to continue managing the impact of the varied set of risks and uncertainties currently impacting the global and U.S. economies. However, a high degree of uncertainty still exists with respect to the impact of these fluid macroeconomic conditions on the future performance of our loan portfolio and our financial results. Litigation We are involved in various litigation matters in the ordinary course of business. At the present time, we do not believe any of these matters will have a significant impact on our consolidated financial position or results of operations. The aggregate amount we have accrued for losses we consider probable as a result of these litigation matters is immaterial. However, because of the inherent uncertainty of outcomes from any litigation matter, we believe it is reasonably possible we may incur losses in addition to the amounts we have accrued. At this time, we estimate the maximum amount of additional losses that are reasonably possible is insignificant. However, because of a number of factors, including the fact that certain of these litigation matters are still in their early stages, this maximum amount may change in the future. The litigation matters described in the preceding paragraph primarily include claims that have been brought against us for damages, but do not include litigation matters where we seek to collect amounts owed to us by third parties (such as litigation initiated to collect delinquent loans). These excluded, collection-related matters may involve claims or counterclaims by the opposing party or parties, but we have excluded such matters from the disclosure contained in the preceding paragraph in all cases where we believe the possibility of us paying damages to any opposing party is remote. Visa Stock We own 12,566 shares of Visa Inc. Class B-1 common stock. At the present time, these shares can only be sold to other Class B-1 shareholders. As a result, there has generally been limited transfer activity in private transactions between buyers and sellers. Given the limited activity that we have become aware of and the continuing uncertainty regarding the likelihood, ultimate timing and eventual exchange rate for Class B-1 shares into Class A shares, we continue to carry these shares at zero, representing cost basis less impairment. However, given the current conversion ratio of 1.5875 Class A shares for every 1 Class B-1 share and the closing price of Visa Class A shares on February 23, 2024 of $283.60 per share, our 12,566 Class B-1 shares would have a current “value” of approximately $5.7 million. Visa recently announced its intent to make an offer to exchange up to all of its outstanding shares of Class B-1 common stock for Class B-2 common shares and Class C common shares. If conducted, this exchange offer is expected to result in some degree of liquidity for holders of Class B-1 common shares.

Shareholders' Equity and Net In

Shareholders' Equity and Net Income Per Common Share	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Shareholders' Equity and Net Income Per Common Share	SHAREHOLDERS’ EQUITY AND NET INCOME PER COMMON SHARE Our Board of Directors authorized share repurchase plans to buy back up to 5% of our outstanding common stock during 2023, 2022 and 2021. During 2023, 2022 and 2021 repurchases were made through open market and negotiated transactions and totaled 298,601, 181,586 and 814,910 shares of common stock, respectively for an aggregate purchase price of $5.2 million, $4.0 million and $17.3 million, respectively. A reconciliation of basic and diluted net income per common share for the years ended December 31 follows: 2023 2022 2021 (In thousands, except per share Net income $ 59,067 $ 63,351 $ 62,895 Weighted average shares outstanding (1) 20,976 21,096 21,585 Stock units for deferred compensation plan for non-employee directors 160 137 121 Effect of stock options 11 38 69 Performance share units 23 25 32 Weighted average shares outstanding for calculation of diluted earnings per share 21,170 21,296 21,807 Net income per common share Basic (1) $ 2.82 $ 3.00 $ 2.91 Diluted $ 2.79 $ 2.97 $ 2.88 _________________________________________ (1) Basic net income per common share includes weighted average common shares outstanding during the period and participating share awards. Weighted average stock options outstanding that were not considered in computing diluted net income per common share because they were anti-dilutive were zero for each year ended 2023, 2022 and 2021, respectively.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Tax	INCOME TAX The composition of income tax expense for the years ended December 31 follows: 2023 2022 2021 (In thousands) Current expense $ 14,394 $ 14,796 $ 12,506 Deferred expense (benefit) 215 (359) 1,912 Income tax expense $ 14,609 $ 14,437 $ 14,418 A reconciliation of income tax expense to the amount computed by applying the statutory federal income tax rate of 21% for 2023, 2022 and 2021 to the income before income tax for the years ended December 31 follows: 2023 2022 2021 (In thousands) Statutory rate applied to income before income tax $ 15,472 $ 16,335 $ 16,236 Tax-exempt income (508) (1,475) (1,487) Low income housing tax credit investments (235) (134) (19) Employee stock ownership plan dividends (106) (97) (89) Bank owned life insurance (99) (140) (119) Share-based compensation (50) (144) (184) Non-deductible meals, entertainment and memberships 77 30 32 Other, net 58 62 48 Income tax expense $ 14,609 $ 14,437 $ 14,418 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31 follow: 2023 2022 (In thousands) Deferred tax assets Unrealized loss on securities AFS $ 13,587 $ 18,274 Allowance for credit losses 11,478 11,011 Unrealized loss on securities HTM transferred from AFS 4,095 4,843 Property and equipment 1,387 1,909 Incentive compensation 1,174 1,880 Reserve for unfunded lending commitments 1,156 1,067 Lease liabilities 1,074 1,211 Share-based compensation 824 764 Securities premium amortization 814 792 Deferred compensation 551 458 Loss reimbursement on sold loans reserve 259 254 Other than temporary impairment charge on securities available for sale 146 144 Non accrual loan interest income 121 128 Gross deferred tax assets 36,666 42,735 Deferred tax liabilities Capitalized mortgage loan servicing rights 8,871 8,923 Deferred loan fees 2,271 2,430 Lease right of use asset 1,031 1,164 Purchase premiums, net 602 681 Unrealized gain on derivative financial instruments 47 — Other 46 42 Gross deferred tax liabilities 12,868 13,240 Deferred tax assets, net (1) $ 23,798 $ 29,495 (1) Included in accrued income and other assets on the Consolidated Statements of Financial Position. We assess whether a valuation allowance should be established against our deferred tax assets based on the consideration of all available evidence using a ‘‘more likely than not’’ standard. The ultimate realization of this asset is primarily based on generating future income. We concluded at both December 31, 2023 and 2022, that the realization of substantially all of our deferred tax assets continues to be more likely than not. Changes in unrecognized tax benefits for the years ended December 31 follow: 2023 2022 2021 (In thousands) Balance at beginning of year $ 186 $ 180 $ 180 Additions based on tax positions related to the current year 13 13 11 Reductions due to the statute of limitations (11) (7) (11) Reductions due to settlements — — — Balance at end of year $ 188 $ 186 $ 180 If recognized, the entire amount of unrecognized tax benefits, net of $0.04 million of federal tax on state benefits, would affect our effective tax rate. We do not expect the total amount of unrecognized tax benefits to significantly increase or decrease in the next twelve months. No amounts were expensed for interest and penalties for the years ended December 31, 2023, 2022 and 2021. No amounts were accrued for interest and penalties at December 31, 2023, 2022 and 2021. At December 31, 2023, U.S. Federal tax years 2020 through the present remain open to examination.

Share Based Compensation and Be

Share Based Compensation and Benefit Plans	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation and Benefit Plans	SHARE BASED COMPENSATION AND BENEFIT PLANS We maintain share based payment plans that include a non-employee director stock purchase plan and a long-term incentive plan that permits the issuance of share based compensation, including stock options and non-vested share awards. The long-term incentive plan, which is shareholder approved, permits the grant of additional share based awards for up to 0.5 million shares of common stock as of December 31, 2023. The non-employee director stock purchase plan permits the issuance of additional share based payments for up to 0.1 million shares of common stock as of December 31, 2023. Share based awards and payments are measured at fair value at the date of grant and are expensed over the requisite service period. Common shares issued upon exercise of stock options come from currently authorized but unissued shares. During 2023, 2022 and 2021 pursuant to our long-term incentive plan, we granted 0.08 million, 0.06 million and 0.09 million shares, respectively of restricted stock and 0.02 million during each year of performance stock units (‘‘PSU’’), to certain officers. The shares of restricted stock and PSUs cliff vest after a period of three years. The performance criteria of the PSUs granted in 2023 and 2022 is split evenly between a comparison of (i) our total shareholder return and (ii) our return on average assets each over the three year period starting on the grant date to these same criteria over that period to an index of our banking peers. The performance criteria of the PSUs granted in 2021 is based on a comparison of our total shareholder return over the three year period starting on the grant date to the same criteria over that period to an index of our banking peers. Our directors may elect to receive all or a portion of their cash retainer fees in the form of common stock (either on a current basis or on a deferred basis) pursuant to the non-employee director stock purchase plan referenced above. Shares equal in value to that portion of each director’s fees that he or she has elected to receive in stock on a current basis are issued each quarter and vest immediately. Shares issued on a deferred basis are credited at the rate of 90% of the current fair value of our common stock and vest immediately. We issued 0.02 million shares to directors pursuant to this plan during each of the years ending 2023, 2022 and 2021 and expensed their value during those same periods. Total compensation expense recognized for grants pursuant to our long-term incentive plan was $1.9 million, $1.8 million and $1.6 million in 2023, 2022 and 2021, respectively. The corresponding tax benefit relating to this expense was $0.4 million, $0.4 million, and $0.3 million during each year, respectively. Total expense recognized for non-employee director share based payments was $0.4 million, $0.4 million, and $0.4 million for the years ending 2023, 2022 and 2021, respectively. The corresponding tax benefit relating to this expense was $0.08 million, $0.08 million and $0.08 million in 2023, 2022 and 2021, respectively. At December 31, 2023, the total expected compensation cost related to non-vested restricted stock and PSUs not yet recognized was $2.4 million. The weighted-average period over which this amount will be recognized is 1.78 years. A summary of outstanding stock option grants and related transactions follows: Number of Average Weighted- Aggregated (In thousands) Outstanding at January 1, 2023 40,307 $ 8.32 Granted — Exercised (28,583) 6.92 Forfeited — Expired — Outstanding at December 31, 2023 11,724 $ 11.73 2.16 $ 168 Vested and expected to vest at December 31, 2023 11,724 $ 11.73 2.16 $ 168 Exercisable at December 31, 2023 11,724 $ 11.73 2.16 $ 168 A summary of outstanding non-vested stock and related transactions follows: Number Weighted- Outstanding at January 1, 2023 246,136 $ 22.82 Granted 103,636 22.84 Vested (61,902) 22.31 Forfeited (18,637) 23.02 Outstanding at December 31, 2023 269,233 $ 22.93 Certain information regarding options exercised during the periods ending December 31 follows: 2023 2022 2021 (In thousands) Intrinsic value $ 352 $ 761 $ 752 Cash proceeds received $ 198 $ 131 $ 117 Tax benefit realized $ 74 $ 160 $ 158 We maintain 401(k) and employee stock ownership plans covering substantially all of our full-time employees. We matched 50% of employee contributions to the 401(k) plan up to a maximum of 8% of participating employees’ eligible wages for 2023, 2022 and 2021. Contributions to the employee stock ownership plan are determined annually and require approval of our Board of Directors. The maximum contribution is 6% of employees’ eligible wages. Contributions to the employee stock ownership plan were 2% for each of 2023, 2022 and 2021. Amounts expensed for these retirement plans were $3.1 million, $2.9 million and $3.3 million in 2023, 2022 and 2021, respectively. Our employees participate in various performance-based compensation plans. Amounts expensed for all incentive plans totaled $8.0 million, $12.7 million and $15.6 million in 2023, 2022 and 2021, respectively. We also provide certain health care and life insurance programs to substantially all full-time employees. Amounts expensed for these programs totaled $7.2 million, $6.2 million and $6.1 million in 2023, 2022 and 2021 respectively. These insurance programs are also available to retired employees at their own expense.

Other Non-Interest Income

Other Non-Interest Income	12 Months Ended
	Dec. 31, 2023
Noninterest Income, Other [Abstract]
Other Non-Interest Income	OTHER NON-INTEREST INCOME Other non-interest income for the years ended December 31 follows: 2023 2022 2021 (In thousands) Investment and insurance commissions $ 3,456 $ 2,898 $ 2,603 ATM fees 1,683 1,216 1,133 Bank owned life insurance 474 360 567 Other 6,866 6,263 5,089 Total other non-interest income $ 12,479 $ 10,737 $ 9,392

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	DERIVATIVE FINANCIAL INSTRUMENTS We are required to record derivatives on our Consolidated Statements of Financial Condition as assets and liabilities measured at their fair value. The accounting for increases and decreases in the value of derivatives depends upon the use of derivatives and whether the derivatives qualify for hedge accounting. Our derivative financial instruments according to the type of hedge in which they are designated at December 31 follow: 2023 Notional Average Fair (Dollars in thousands) Fair value hedge designation Pay-fixed interest rate swap agreement - commercial $ 6,033 5.4 $ 349 Pay-fixed interest rate swap agreements - securities available for sale 148,895 3.9 15,287 Pay-fixed interest rate swap agreements - installment 100,000 3.4 (1,228) Pay-fixed interest rate swap agreements - mortgage 100,000 4.3 (2,131) Interest rate cap agreements - securities available for sale 40,970 4.3 456 Total $ 395,898 3.9 $ 12,733 Cash flow hedge designation Interest rate floor agreements - commercial $ 150,000 3.5 $ 4,221 No hedge designation Rate-lock mortgage loan commitments $ 18,081 0.1 $ 173 Mandatory commitments to sell mortgage loans 30,442 0.1 (279) Pay-fixed interest rate swap agreements - commercial 379,012 5.9 7,169 Pay-variable interest rate swap agreements - commercial 379,012 5.9 (7,169) Total $ 806,547 5.5 $ (106) 2022 Notional Average Fair (Dollars in thousands) Fair value hedge designation Pay-fixed interest rate swap agreement - commercial $ 6,401 6.4 $ 447 Pay-fixed interest rate swap agreements - securities available for sale 148,895 4.8 19,906 Pay-fixed interest rate swap agreements - installment 25,000 2.0 77 Interest rate cap agreements - securities available for sale 40,970 5.3 931 Total $ 221,266 4.6 $ 21,361 No hedge designation Rate-lock mortgage loan commitments $ 19,918 0.1 $ (1,056) Mandatory commitments to sell mortgage loans 49,258 0.1 315 Pay-fixed interest rate swap agreements - commercial 279,005 6.0 17,063 Pay-variable interest rate swap agreements - commercial 279,005 6.0 (17,063) Total $ 627,186 5.3 $ (741) We have established management objectives and strategies that include interest-rate risk parameters for maximum fluctuations in net interest income and market value of portfolio equity. We monitor our interest rate risk position via simulation modeling reports. The goal of our asset/liability management efforts is to maintain profitable financial leverage within established risk parameters. We have entered into pay-fixed interest rate swaps and caps to protect a portion of the fair value of a certain fixed rate commercial loan and certain mortgage and installment loans (‘‘Fair Value Hedge – Portfolio Loans’’). As a result, changes in the fair values of the pay-fixed interest rate swap and caps are expected to offset changes in the fair values of the fixed rate portfolio loans due to fluctuations in interest rates. We record the fair values of Fair Value Hedge – Portfolio Loans in accrued income and other assets and accrued expenses and other liabilities on our Consolidated Statements of Financial Condition. The hedged items (a fixed rate commercial loan and certain fixed rate mortgage and installment loans) are also recorded at fair value which offsets the adjustment to the Fair Value Hedge – Portfolio Loans. On an ongoing basis, we adjust our Consolidated Statements of Financial Condition to reflect the then current fair values of both the Fair Value Hedge – Portfolio Loans and the hedged items. The related gains or losses are reported in interest income – interest and fees on loans in our Consolidated Statements of Operations. During the second quarter of 2023 we terminated the interest rate cap that was previously hedging certain installment loans. The remaining unrealized gain on this terminated interest cap is being amortized into earnings over the original life of the interest rate cap. We have entered into pay-fixed interest rate swaps and interest rate cap agreements to protect a portion of the fair value of certain securities available for sale (‘‘Fair Value Hedge – AFS Securities’’). As a result, the change in the fair value of the pay-fixed interest rate swaps and interest rate cap agreements is expected to offset a portion of the change in the fair value of the fixed rate securities available for sale due to fluctuations in interest rates. We record the fair value of Fair Value Hedge – AFS Securities in accrued income and other assets and accrued expenses and other liabilities on our Consolidated Statements of Financial Condition. The hedged items (fixed rate securities available for sale) are also recorded at fair value which offsets the adjustment to the Fair Value Hedge – AFS Securities. On an ongoing basis, we adjust our Consolidated Statements of Financial Condition to reflect the then current fair value of both the Fair Value Hedge – AFS Securities and the hedged item. The related gains or losses are reported in interest income – interest on securities – tax-exempt in our Consolidated Statements of Operations. We have entered into interest rate floor agreements to manage the variability in future expected cash flows of certain commercial loans (‘‘Cash Flow Hedge – Portfolio Loans’’). We record the fair value of Cash Flow Hedge – Portfolio Loans in accrued income and other assets and accrued expenses and other liabilities on our Consolidated Statements of Financial Condition. The changes in the fair value of Cash Flow Hedge - Portfolio Loans are recorded in accumulated other comprehensive loss and are reclassified into the line item in our Consolidated Statements of Operations in which the hedged items are recorded in the same period the hedged items affect earnings. It is anticipated that as of December 31, 2023, $0.7 million will be reclassified from accumulated other comprehensive loss on Cash Flow Hedge - Portfolio Loans into earnings as a reduction of interest and fees on loans over the next twelve months. The maximum term of any Cash Flow Hedge - Portfolio Loans at December 31, 2023 is 4.2 years. Certain derivative financial instruments have not been designated as hedges. The fair value of these derivative financial instruments has been recorded on our Consolidated Statements of Financial Condition and is adjusted on an ongoing basis to reflect their then current fair value. The changes in fair value of derivative financial instruments not designated as hedges are recognized in earnings. In the ordinary course of business, we enter into rate-lock mortgage loan commitments with customers (‘‘Rate-Lock Commitments’’). These commitments expose us to interest rate risk. We also enter into mandatory commitments to sell mortgage loans (‘‘Mandatory Commitments’’) to reduce the impact of price fluctuations of mortgage loans held for sale and Rate-Lock Commitments. Mandatory Commitments help protect our loan sale profit margin from fluctuations in interest rates. The changes in the fair value of Rate Lock Commitments and Mandatory Commitments are recognized currently as part of net gains on mortgage loans in the Consolidated Statements of Operations. We obtain market prices on Mandatory Commitments and Rate-Lock Commitments. Net gains on mortgage loans, as well as net income, may be more volatile as a result of these derivative instruments, which are not designated as hedges. We have a program that allows commercial loan customers to lock in a fixed rate for a longer period of time than we would normally offer for interest rate risk reasons. We will enter into a variable rate commercial loan and an interest rate swap agreement with a customer and then enter into an offsetting interest rate swap agreement with an unrelated party. The interest rate swap agreement fair values will generally move in opposite directions resulting in little or no net impact on our Consolidated Statements of Operations. All of the interest rate swap agreements-commercial with no hedge designation in the table above relate to this program. We had entered into a no hedge designation pay-variable interest rate swap agreement in an attempt to manage the cost of certain funding liabilities. The changes in fair value of this no hedge pay-variable interest rate swap is recorded in non-interest expense-other in our Consolidated Statements of Operations. This no hedge designation pay-variable interest rate swap agreement matured during the third quarter of 2023. We had purchased a swaption agreement during 2021 in an attempt to reduce the impact of price fluctuations of certain mortgage construction loans held for sale. The swaption agreement is presented as "Interest rate swaption agreement" in the table below. The swaption agreement terminated during 2022. The changes in the fair value of the swaption agreement was recognized currently as part of net gains on mortgage loans in our Consolidated Statements of Operations. In prior years we had entered into certain derivative financial instruments to manage the variability in future expected cash flows of certain debt obligations (‘‘Cash Flow Hedges’’). Cash Flow Hedges had included certain pay-fixed interest rate swap and interest rate cap agreements. The no hedge designation "Interest rate cap agreements" and "Pay-fixed interest rate swap agreements" in the table below had previously qualified for cash flow hedge accounting but were classified to a no hedge designation during 2020 and any changes in fair value since the transfers to the no hedge designation have been recognized in interest expense – other borrowings and subordinated debt and debentures in our Consolidated Statements of Operations since that time. Also in 2020 it became probable that the forecasted transactions being hedged by these interest rate cap agreements would not occur by the end of the originally specified time period and all remaining unrealized losses included as a component of accumulated other comprehensive income (loss) were reclassified into earnings at that time. The pay-fixed interest rate swaps matured in 2021 and during 2022 we terminated $75.0 million of interest rate caps while $15.0 million matured. In prior periods we offered to our deposit customers an equity linked time deposit product (‘‘Altitude CD’’). The Altitude CD was a time deposit that provided the customer a guaranteed return of principal at maturity plus a potential equity return (a written option), while we receive a like stream of funds based on the equity return (a purchased option). The written and purchased options will generally move in opposite directions resulting in little or no net impact on our Consolidated Statements of Operations. The written and purchased options in the table below relate to this Altitude CD product and matured during the fourth quarter of 2021. The following table illustrate the impact that the derivative financial instruments discussed above have on individual line items in the Consolidated Statements of Financial Condition for the periods presented: Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives December 31, December 31, 2023 2022 2023 2022 Balance Fair Balance Fair Balance Fair Balance Fair (In thousands) Derivatives designated as hedging instruments Pay-fixed interest rate swap agreements Other assets $ 15,636 Other assets $ 20,430 Other liabilities $ 3,359 Other liabilities $ — Interest rate cap agreements Other assets 456 Other assets 931 Other liabilities — Other liabilities — Interest rate floor agreements Other assets 4,221 Other assets — Other liabilities — Other liabilities — 20,313 21,361 3,359 — Derivatives not designated as hedging instruments Rate-lock mortgage loan commitments Other assets $ 173 Other assets $ — Other liabilities $ — Other liabilities $ 1,056 Mandatory commitments to sell mortgage loans Other assets — Other assets 315 Other liabilities 279 Other liabilities — Pay-fixed interest rate swap agreements - commercial Other assets 12,683 Other assets 17,567 Other liabilities 5,514 Other liabilities 504 Pay-variable interest rate swap agreements - commercial Other assets 5,514 Other assets 504 Other liabilities 12,683 Other liabilities 17,567 18,370 18,386 18,476 19,127 Total derivatives $ 38,683 $ 39,747 $ 21,835 $ 19,127 The effect of derivative financial instruments on the Consolidated Statements of Operations follows: Year Ended December 31, Gain (loss) Recognized Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion) Loss Location of Gain (Loss) 2023 2022 2021 2023 2022 2021 2023 2022 2021 (In thousands) Fair Value Hedges Pay-fixed interest rate swap agreement - commercial Interest and fees on loans $ (98) $ 831 $ 392 Pay-fixed interest rate swap agreement - securities available for sale Interest on securities available for sale - tax-exempt (4,619) 15,493 4,398 Pay-fixed interest rate swap agreement - installment Interest and fees on loans (1,305) 77 — Pay-fixed interest rate swap agreements - Mortgage Interest and fees on loans (2,131) — — Interest rate cap agreements - securities available for sale $ (848) $ — $ — Interest on securities available for sale - tax - exempt $ (262) $ — $ — Interest on securities available for sale - tax - exempt 90 — — Interest rate cap agreements - installment — — — Interest and fees on loans — — — Interest and fees on loans (14) — — Total $ (848) $ — $ — $ (262) $ — $ — $ (8,077) $ 16,401 $ 4,790 Cash Flow Hedges Interest rate floor agreements - commercial $ 635 $ — $ — Interest expense $ (175) $ — $ — Interest and fees on loans $ (175) $ — $ — No hedge designation Rate-lock mortgage loan commitments Net gains on mortgage loans $ 1,229 $ (3,196) $ (4,880) Mandatory commitments to sell mortgage loans Net gains on mortgage loans (594) 383 873 Pay-fixed interest rate swap agreements - commercial Interest income (9,894) 22,242 4,521 Pay-variable interest rate swap agreements -commercial Interest income 9,894 (22,242) (4,521) Interest rate swaption agreement Net gains on mortgage loans — (186) (2) Pay-variable interest rate swap agreement Non-interest expense - other (12) — — Pay-fixed interest rate swap agreements Interest expense — — 295 Interest rate cap agreements Interest expense — 245 30 Purchased options Interest expense — — (42) Written options Interest expense — — 42 Total $ 623 $ (2,754) $ (3,684)

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS Certain directors and executive officers, including companies in which they are officers or have significant ownership, were loan and deposit customers during 2023 and 2022. A summary of loans to our directors and executive officers (which includes loans to entities in which the individual owns a 10% or more voting interest) for the years ended December 31 follows: 2023 2022 (In thousands) Balance at beginning of year $ 7,742 $ 6,879 New loans and advances 478 1,957 Repayments (847) (1,094) Balance at end of year $ 7,373 $ 7,742 We had $1.69 million and $1.91 million in loan commitments to directors and executive officers at December 31, 2023 and 2022, respectively. Of these commitments, $0.03 million and $0.01 million were outstanding at December 31, 2023 and 2022, respectively, and included in the table above. Deposits held by us for directors and executive officers totaled $2.9 million and $2.6 million at December 31, 2023 and 2022, respectively.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	LEASES We have entered into leases in the normal course of business primarily for office facilities, some of which include renewal options and escalation clauses. Certain leases also include both lease components (fixed payments including rent, taxes and insurance costs) and non-lease components (common area or other maintenance costs) which are accounted for as a single lease component as we have elected the practical expedient to group lease and non-lease components together for all leases. We have also elected not to recognize leases with original lease terms of 12 months or less (short-term leases) on our Consolidated Statements of Financial Condition. Most of our leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion and are included in our right of use (“ROU”) assets and lease liabilities if they are reasonably certain of exercise. Leases are classified as operating or finance leases at the lease commencement date (we did not have any finance leases as of December 31, 2023). Lease expense for operating leases and short-term leases is recognized on a straight-line basis over the lease term. The ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the estimated present value of the lease payment over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments. The cost components of our operating leases follows: 2023 2022 2021 (In thousands) Operating lease cost $ 1,436 $ 1,636 $ 1,672 Variable lease cost 97 78 63 Short-term lease cost 94 91 64 Total $ 1,627 $ 1,805 $ 1,799 Variable lease costs consist primarily of taxes, insurance, and common area or other maintenance costs for our leased facilities. Supplemental balance sheet information related to our operating leases follows: 2023 2022 (In thousands) Lease right of use asset (1) $ 4,911 $ 5,544 Lease liabilities (2) $ 5,114 $ 5,769 Weighted average remaining lease term (years) 6.03 5.86 Weighted average discount rate 2.7 % 2.4 % (1) Included in Accrued income and other assets (2) Included in Accrued expenses and other liabilities Maturity analysis of our lease liabilities at December 31, 2023 based on required contractual payments follows: (In thousands) 2024 $ 1,142 2025 1,075 2026 903 2027 714 2028 685 2029 and thereafter 1,041 Total lease payments 5,560 Less imputed interest (446) Total $ 5,114

Concentrations of Credit Risk

Concentrations of Credit Risk	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
Concentrations of Credit Risk	CONCENTRATIONS OF CREDIT RISK Credit risk is the risk to earnings and capital arising from an obligor’s failure to meet the terms of any contract with our organization or otherwise failing to perform as agreed. Credit risk can occur outside of our traditional lending activities and can exist in any activity where success depends on counterparty, issuer or borrower performance. Concentrations of credit risk (whether on- or off-balance sheet) arising from financial instruments can exist in relation to individual borrowers or groups of borrowers, certain types of collateral, certain types of industries or certain geographic regions. Credit risk associated with these concentrations could arise when a significant amount of loans or other financial instruments, related by similar characteristics, are simultaneously impacted by changes in economic or other conditions that cause their probability of repayment or other type of settlement to be adversely affected. Our major concentrations of credit risk arise by collateral type and by industry. The significant concentrations by collateral type at December 31, 2023, include $1.406 billion of loans secured by residential real estate and $241.7 million of construction and land development loans. Additionally, within our commercial real estate and commercial and industrial loan classes, we had significant standard industry classification concentrations in the following categories as of December 31, 2023: Lessors of Nonresidential Real Estate ($530.9 million); Accommodation and Food Services ($146.8 million); Construction ($128.7 million); Lessors of Residential Real Estate ($123.4 million); Health Care and Social Assistance ($119.5 million); and Manufacturing ($95.5 million). A geographic concentration arises because we primarily conduct our lending activities in the State of Michigan.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Regulatory Matters	REGULATORY MATTERS Capital guidelines adopted by federal and state regulatory agencies and restrictions imposed by law limit the amount of cash dividends our Bank can pay to us. Under these guidelines, the amount of dividends that may be paid in any calendar year is limited to the Bank’s current year net profits, combined with the retained net profits of the preceding two years. Further, the Bank cannot pay a d ividend at any time that it has negative undivided profits. As of December 31, 2023, the Bank had positive undivided profits of $176.6 million. I t is not our intent to have dividends paid in amounts that would reduce the capital of our Bank to levels below those which we consider prudent or that would not be in accordance with guidelines of regulatory authorities. We are also subject to various regulatory capital requirements. The prompt corrective action regulations establish quantitative measures to ensure capital adequacy and require minimum amounts and ratios of total, Tier 1, and common equity Tier 1 capital to risk-weighted assets and Tier 1 capital to average assets. Failure to meet minimum capital requirements can result in certain mandatory, and possibly discretionary, actions by regulators that could have a material effect on our consolidated financial statements. In addition, capital adequacy rules include a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets that applies to all supervised financial institutions. To avoid limits on capital distributions and certain discretionary bonus payments we must meet the minimum ratio for adequately capitalized institutions plus the buffer. Under capital adequacy guidelines, we must meet specific capital requirements that involve quantitative measures as well as qualitative judgments by the regulators. The most recent regulatory filings as of December 31, 2023 and 2022, have our Bank categorized as well capitalized and exceeding the minimum ratio for adequately capitalized institutions plus the capital conservation buffer. Management is not aware of any conditions or events that would have changed the most recent Federal Deposit Insurance Corporation (‘‘FDIC’’) categorization. Our actual capital amounts and ratios at December 31 follow (1) : Actual Minimum for Minimum for Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) 2023 Total capital to risk-weighted assets Consolidated $ 573,972 13.71 % $ 335,014 8.00 % NA NA Independent Bank 521,374 12.46 334,673 8.00 $ 418,341 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 481,569 11.50 % $ 251,260 6.00 % NA NA Independent Bank 469,023 11.21 251,005 6.00 $ 334,673 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 443,065 10.58 % $ 188,445 4.50 % NA NA Independent Bank 469,023 11.21 188,254 4.50 $ 271,922 6.50 % Tier 1 capital to average assets Consolidated $ 481,569 9.03 % $ 213,227 4.00 % NA NA Independent Bank 469,023 8.80 213,180 4.00 $ 266,475 5.00 % 2022 Total capital to risk-weighted assets Consolidated $ 536,549 13.62 % $ 315,059 8.00 % NA NA Independent Bank 480,886 12.22 314,733 8.00 $ 393,416 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 447,299 11.36 % $ 236,294 6.00 % NA NA Independent Bank 431,685 10.97 236,049 6.00 $ 314,733 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 408,863 10.38 % $ 177,221 4.50 % NA NA Independent Bank 431,685 10.97 177,037 4.50 $ 255,720 6.50 % Tier 1 capital to average assets Consolidated $ 447,299 8.86 % $ 201,875 4.00 % NA NA Independent Bank 431,685 8.56 201,820 4.00 $ 252,275 5.00 % _______________________________ (1) These ratios do not reflect a capital conservation buffer of 2.50% at December 31, 2023 and 2022. NA - Not applicable The components of our regulatory capital are as follows: Consolidated Independent Bank December 31, December 31, 2023 2022 2023 2022 (In thousands) Total shareholders’ equity $ 404,449 $ 347,596 $ 430,407 $ 370,418 Add (deduct) Accumulated other comprehensive loss for regulatory purposes 66,344 86,966 66,344 86,966 Goodwill and other intangibles (30,304) (30,851) (30,304) (30,851) CECL (1) 2,576 5,152 2,576 5,152 Common equity tier 1 capital 443,065 408,863 469,023 431,685 Qualifying trust preferred securities 38,504 38,436 — — Tier 1 capital 481,569 447,299 469,023 431,685 Subordinated debt 40,000 40,000 — — Allowance for credit losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets 52,403 49,250 52,351 49,201 Total risk-based capital $ 573,972 $ 536,549 $ 521,374 $ 480,886 (1) We elected the three years CECL transition method for regulatory purposes.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Disclosures	FAIR VALUE DISCLOSURES FASB ASC topic 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC topic 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 1 instruments include securities traded on active exchange markets, such as the New York Stock Exchange, as well as U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 2 instruments include securities traded in less active dealer or broker markets. Level 3: Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. We used the following methods and significant assumptions to estimate fair value: Securities : Where quoted market prices are available in an active market, securities are classified as Level 1 of the valuation hierarchy. We currently do not have any Level 1 securities. If quoted market prices are not available for the specific security, then fair values are estimated by (1) using quoted market prices of securities with similar characteristics, (2) matrix pricing, which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted prices for specific securities but rather by relying on the securities’ relationship to other benchmark quoted prices, or (3) a discounted cash flow analysis whose significant fair value inputs can generally be verified and do not typically involve judgment by management. These securities are classified as Level 2 of the valuation hierarchy and primarily include agency securities, private label mortgage-backed securities, other asset backed securities, obligations of states and political subdivisions, trust preferred securities, corporate securities and foreign government securities. Loans held for sale : The fair value of mortgage loans held for sale, carried at fair value is based on agency cash window loan pricing for comparable assets (recurring Level 2) and the fair value of mortgage loans held for sale carried at the lower of cost or fair value is based on a quoted sales price (non-recurring Level 1). Collateral dependent loans with specific loss allocations based on collateral value : From time to time, certain collateral dependent loans will have an ACL established. When the fair value of the collateral is based on an appraised value or when an appraised value is not available we record the collateral dependent loan as nonrecurring Level 3. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments can be significant and thus will typically result in a Level 3 classification of the inputs for determining fair value. Other real estate : At the time of acquisition, other real estate is recorded at fair value, less estimated costs to sell, which becomes the property’s new basis. Subsequent write-downs to reflect declines in value since the time of acquisition may occur from time to time and are recorded in net gains on other real estate and repossessed assets, which is part of non-interest expense - other in the Consolidated Statements of Operations. The fair value of the property used at and subsequent to the time of acquisition is typically determined by a third party appraisal of the property. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent loans and other real estate are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by us. Once received, an independent third party, or a member of our Collateral Evaluation Department (for commercial properties), or a member of our Special Assets Group (for residential properties) reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. We compare the actual selling price of collateral that has been sold to the most recent appraised value of our properties to determine what additional adjustment, if any, should be made to the appraisal value to arrive at fair value. For commercial and residential properties we typically discount an appraisal to account for various factors that the appraisal excludes in its assumptions. These additional discounts generally do not result in material adjustments to the appraised value. Capitalized mortgage loan servicing rights : The fair value of capitalized mortgage loan servicing rights is based on a valuation model used by an independent third party that calculates the present value of estimated net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income. Certain model assumptions are generally unobservable and are based upon the best information available including data relating to our own servicing portfolio, reviews of mortgage servicing assumption and valuation surveys and input from various mortgage servicers and, therefore, are recorded as Level 3. Management evaluates the third party valuation for reasonableness each quarter as part of our financial reporting control processes. Derivatives : The fair value of rate-lock mortgage loan commitments is based on agency cash window loan pricing for comparable assets and the fair value of mandatory commitments to sell mortgage loans is based on mortgage backed security pricing for comparable assets (recurring Level 2). The fair value of interest rate swap, interest rate cap, interest rate floor and swaption agreements are derived from proprietary models which utilize current market data. The significant fair value inputs can generally be observed in the market place and do not typically involve judgment by management (recurring Level 2). Assets and liabilities measured at fair value, including financial assets for which we have elected the fair value option, were as follows: Fair Value Measurements Using Fair Value Quoted Prices Significant Significant (In thousands) December 31, 2023: Measured at Fair Value on a Recurring Basis Assets Securities available for sale U.S. agency $ 9,507 $ — $ 9,507 $ — U.S. agency residential mortgage-backed 81,217 — 81,217 — U.S. agency commercial mortgage-backed 12,297 — 12,297 — Private label mortgage-backed 86,469 — 86,469 — Other asset backed 112,931 — 112,931 — Obligations of states and political subdivisions 302,737 — 302,737 — Corporate 73,250 — 73,250 — Trust preferred 942 — 942 — Loans held for sale, carried at fair value 12,063 — 12,063 — Capitalized mortgage loan servicing rights 42,243 — — 42,243 Derivatives (1) 38,683 — 38,683 — Liabilities Derivatives (2) 21,835 — 21,835 — Measured at Fair Value on a Non-recurring Basis: Assets Collateral dependent loans (3) Commercial Commercial and industrial 551 — — 551 Mortgage 1-4 family owner occupied - non-jumbo 732 — — 732 1-4 family non-owner occupied 33 — — 33 1-4 family - 2nd lien 157 — — 157 Resort lending 92 — — 92 Installment Boat lending 192 — — 192 Recreational vehicle lending 196 — — 196 Other 66 — — 66 ______________________________________ (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (3) Only includes individually evaluated loans with specific loss allocations based on collateral value. Fair Value Measurements Using Fair Value Quoted Prices Significant Significant (In thousands) December 31, 2022: Measured at Fair Value on a Recurring Basis Assets Securities available for sale U.S. agency $ 12,101 $ — $ 12,101 $ — U.S. agency residential mortgage-backed 90,458 — 90,458 — U.S. agency commercial mortgage-backed 13,453 — 13,453 — Private label mortgage-backed 93,845 — 93,845 — Other asset backed 194,725 — 194,725 — Obligations of states and political subdivisions 295,677 — 295,677 — Corporate 78,157 — 78,157 — Trust preferred 931 — 931 — Loans held for sale, carried at fair value 26,518 — 26,518 — Capitalized mortgage loan servicing rights 42,489 — — 42,489 Derivatives (1) 39,747 — 39,747 — Liabilities Derivatives (2) 19,127 — 19,127 — Measured at Fair Value on a Non-recurring Basis: Assets Loans held for sale, carried at the lower of cost or fair value 20,367 20,367 — — Collateral dependent loans (3) Commercial Commercial and industrial 138 — — 138 Commercial real estate 1,068 — — 1,068 Mortgage 1-4 family owner occupied - non-jumbo 415 — — 415 1-4 family non-owner occupied 52 — — 52 1-4 family - 2nd lien 165 — — 165 Resort lending 25 — — 25 Installment Boat lending 196 — — 196 Recreational vehicle lending 19 — — 19 Other 87 — — 87 ________________________________________ (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (3) Only includes individually evaluated loans with specific loss allocations based on collateral value. Changes in fair values of financial assets for which we have elected the fair value option for the years ended December 31 were as follows: Net Gains (Losses) Mortgage Total (In thousands) 2023 Loans held for sale $ 2,281 $ — $ 2,281 Capitalized mortgage loan servicing rights — (4,202) (4,202) 2022 Loans held for sale (3,393) — (3,393) Capitalized mortgage loan servicing rights — 10,196 10,196 2021 Loans held for sale (2,805) — (2,805) Capitalized mortgage loan servicing rights — (2,108) (2,108) For those items measured at fair value pursuant to our election of the fair value option, interest income is recorded within the Consolidated Statements of Operations based on the contractual amount of interest income earned on these financial assets and dividend income is recorded based on cash dividends received. The following represent impairment charges recognized during the years ended December 31, 2023, 2022 and 2021 relating to assets measured at fair value on a non-recurring basis: • Loans that are individually evaluated using the fair value of collateral for collateral dependent loans had a carrying amount of $2.0 million, which is net of a valuation allowance of $1.3 million at December 31, 2023, and had a carrying amount of $2.2 million, which is net of a valuation allowance of $2.1 million at December 31, 2022. An additional provision for credit losses relating to these collateral dependent loans of $1.1 million, $1.5 million and $0.3 million was included in our results of operations for the years ending December 31, 2023, 2022 and 2021, respectively. A reconciliation for all assets and (liabilities) measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31 follows: Capitalized Mortgage 2023 2022 2021 (In thousands) Beginning balance $ 42,489 $ 26,232 $ 16,904 Total losses realized and unrealized: Included in results of operations (4,202) 10,196 (2,108) Included in other comprehensive income (loss) — — — Purchases, issuances, settlements, maturities and calls 3,956 6,061 11,436 Transfers in and/or out of Level 3 — — — Ending balance $ 42,243 $ 42,489 $ 26,232 Amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets and liabilities still held at December 31 $ (4,202) $ 10,196 $ (2,108) The fair value of our capitalized mortgage loan servicing rights has been determined based on a valuation model used by an independent third party as discussed above. The significant unobservable inputs used in the fair value measurement of the capitalized mortgage loan servicing rights are discount rate, cost to service, ancillary income, float rate and prepayment rate. Significant changes in all five of these assumptions in isolation would result in significant changes to the value of our capitalized mortgage loan servicing rights. Quantitative information about our Level 3 fair value measurements measured on a recurring basis follows: Asset Valuation Unobservable Range Weighted (In thousands) 2023 Capitalized mortgage loan servicing rights $ 42,243 Present value of net servicing revenue Discount rate 10.00% to 14.27% 10.25 % Cost to service $70 to $442 $ 79 Ancillary income 20 to 30 20 Float rate 3.82 % Prepayment rate 6.56% to 26.47% 8.50 % 2022 Capitalized mortgage loan servicing rights $ 42,489 Present value of net servicing revenue Discount rate 10.00% to 13.23% 10.12 % Cost to service $66 to $150 $ 78 Ancillary income 20 to 35 21 Float rate 4.03 % 4.03 % Prepayment rate 7.03% to 30.40% 7.97 % Quantitative information about Level 3 fair value measurements measured on a non-recurring basis follows: Asset Valuation Unobservable Range Weighted (In thousands) 2023 Collateral dependent loans Commercial $ 551 Sales comparison approach Adjustment for differences between comparable sales (5.0)% to 6.0% (0.4) % Mortgage and Installment (1) 1,468 Sales comparison approach Adjustment for differences between comparable sales (4.1) to 10.5 3.1 2022 Collateral dependent loans Commercial $ 1,206 Sales comparison approach Adjustment for differences between comparable sales 41.7% to 20.0% (0.4) % Mortgage and Installment (1) 959 Sales comparison approach Adjustment for differences between comparable sales (73.3) to 65.2 (5.3) ______________________________________ (1) In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2023 and 2022 certain collateral dependent installment loans totaling approximately $0.45 million and $0.30 million are secured by collateral other than real estate. For the majority of these loans, we apply internal discount rates to industry valuation guides. The following table reflects the difference between the aggregate fair value and the aggregate remaining contractual principal balance outstanding for loans held for sale for which the fair value option has been elected at December 31: Aggregate Difference Contractual (In thousands) Loans held for sale 2023 $ 12,063 $ (61) $ 12,124 2022 26,518 (2,342) 28,860 2021 55,470 1,051 54,419

Fair Values of Financial Instru

Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2023
Fair Values Of Financial Instruments [Abstract]
Fair Values of Financial Instruments	FAIR VALUES OF FINANCIAL INSTRUMENTS Most of our assets and liabilities are considered financial instruments. Many of these financial instruments lack an available trading market and it is our general practice and intent to hold the majority of our financial instruments to maturity. Significant estimates and assumptions were used to determine the fair value of financial instruments. These estimates are subjective in nature, involving uncertainties and matters of judgment, and therefore, fair values may not be a precise estimate. Changes in assumptions could significantly affect the estimates. Estimated fair values have been determined using available data and methodologies that are considered suitable for each category of financial instrument. For instruments with adjustable interest rates which reprice frequently and without significant credit risk, it is presumed that estimated fair values approximate the recorded book balances. The estimated recorded book balances and fair values at December 31 follow: Fair Value Using Recorded Fair Value Quoted Significant Significant (In thousands) 2023 Assets Cash and due from banks $ 68,208 $ 68,208 $ 68,208 $ — $ — Interest bearing deposits 101,573 101,573 101,573 — — Securities available for sale 679,350 679,350 — 679,350 — Securities held to maturity 353,988 318,606 — 318,606 — Federal Home Loan Bank and Federal Reserve Bank Stock 16,821 NA NA NA NA Net loans and loans held for sale 3,748,306 3,453,790 — 12,063 3,441,727 Accrued interest receivable 19,044 19,044 58 6,486 12,500 Derivative financial instruments 38,683 38,683 — 38,683 — Liabilities Deposits with no stated maturity (1) $ 3,704,808 $ 3,704,808 $ 3,704,808 $ — $ — Deposits with stated maturity (1) 918,071 914,404 — 914,404 — Other borrowings 50,026 49,831 — 49,831 — Subordinated debt 39,510 40,352 — 40,352 — Subordinated debentures 39,728 38,103 — 38,103 — Accrued interest payable 6,534 6,534 482 6,052 — Derivative financial instruments 21,835 21,835 — 21,835 — 2022 Assets Cash and due from banks $ 70,180 $ 70,180 $ 70,180 $ — $ — Interest bearing deposits 4,191 4,191 4,191 — — Securities available for sale 779,347 779,347 — 779,347 — Securities held to maturity 374,818 335,418 — 335,418 — Federal Home Loan Bank and Federal Reserve Bank Stock 17,653 NA NA NA NA Net loans and loans held for sale 3,459,802 3,185,518 20,367 26,518 3,138,633 Accrued interest receivable 16,513 16,513 1 6,503 10,009 Derivative financial instruments 39,747 39,747 — 39,747 — Liabilities Deposits with no stated maturity (1) $ 3,798,848 $ 3,798,848 $ 3,798,848 $ — $ — Deposits with stated maturity (1) 580,221 573,739 — 573,739 — Other borrowings 86,006 86,006 — 86,006 — Subordinated debt 39,433 41,058 — 41,058 — Subordinated debentures 39,660 38,982 — 38,982 — Accrued interest payable 2,287 2,287 415 1,872 — Derivative financial instruments 19,127 19,127 — 19,127 — NA – Not applicable (1) Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $723.014 million and $555.781 million at December 31, 2023 and 2022, respectively. Deposits with a stated maturity include reciprocal deposits with a recorded book balance of $109.006 million and $46.794 million at December 31, 2023 and 2022, respectively. The fair values for commitments to extend credit and standby letters of credit are estimated to approximate their aggregate book balance, which is nominal, and therefore are not disclosed. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale the entire holdings of a particular financial instrument. Fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, the value of future earnings attributable to off-balance sheet activities and the value of assets and liabilities that are not considered financial instruments. Fair value estimates for deposit accounts do not include the value of the core deposit intangible asset resulting from the low-cost funding provided by the deposit liabilities compared to the cost of borrowing funds in the market.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) A summary of changes in accumulated other comprehensive income (loss) (‘‘AOCIL’’), net of tax during the years ended December 31 follows: Unrealized Unrealized Losses on Securities Transferred to Securities HTM (1) Dispropor- Unrealized Gains on Derivative Instruments Total (In thousands) 2023 Balances at beginning of period $ (68,742) $ (18,223) $ (5,798) $ — $ (92,763) Other comprehensive income (loss) before reclassifications 17,454 2,815 — (168) 20,101 Amounts reclassified from AOCIL 175 — — 345 520 Net current period other comprehensive income 17,629 2,815 — 177 20,621 Balances at end of period $ (51,113) $ (15,408) $ (5,798) $ 177 $ (72,142) 2022 Balances at beginning of period $ 6,299 $ — $ (5,798) $ — $ 501 Other comprehensive loss before reclassifications (75,258) (18,223) — — (93,481) Amounts reclassified from AOCIL 217 — — — 217 Net current period other comprehensive loss (75,041) (18,223) — — (93,264) Balances at end of period $ (68,742) $ (18,223) $ (5,798) $ — $ (92,763) 2021 Balances at beginning of period $ 15,822 $ — $ (5,798) $ — $ 10,024 Other comprehensive loss before reclassifications (8,408) — — — (8,408) Amounts reclassified from AOCIL (1,115) — — — (1,115) Net current period other comprehensive loss (9,523) — — — (9,523) Balances at end of period $ 6,299 $ — $ (5,798) $ — $ 501 (1) Represents the remaining unrealized loss to be accreted on securities that were transferred from AFS to HTM on April 1, 2022. The disproportionate tax effects from securities AFS arose primarily due to tax effects of other comprehensive income (‘‘OCI’’) in the presence of a valuation allowance against our deferred tax assets and a pretax loss from operations. Generally, the amount of income tax expense or benefit allocated to operations is determined without regard to the tax effects of other categories of income or loss, such as OCI. However, an exception to the general rule is provided when, in the presence of a valuation allowance against deferred tax assets, there is a pretax loss from operations and pretax income from other categories in the current period. In such instances, income from other categories must offset the current loss from operations, the tax benefit of such offset being reflected in operations. Release of material disproportionate tax effects from other comprehensive income to earnings is done by the portfolio method whereby the effects will remain in AOCIL as long as we carry a more than inconsequential portfolio of securities AFS. A summary of reclassifications out of each component of AOCIL for the years ended December 31 follows: AOCIL Component Reclassified Affected Line Item in (In thousands) 2023 Unrealized gains (losses) on securities available for sale $ (222) Net gains (losses) on securities available for sale (47) Income tax expense $ (175) Reclassifications, net of tax Unrealized gains on derivative instruments $ 437 Interest income 92 Income tax expense $ 345 Reclassifications, net of tax $ (520) Total reclassifications for the period, net of tax 2022 Unrealized gains (losses) on securities available for sale $ (275) Net gains (losses) on securities available for sale (58) Income tax expense $ (217) Reclassifications, net of tax 2021 Unrealized gains (losses) on securities available for sale $ 1,411 Net gains (losses) on securities available for sale 296 Income tax expense $ 1,115 Reclassifications, net of tax

Independent Bank Corporation (P

Independent Bank Corporation (Parent Company Only) Financial Information	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Independent Bank Corporation (Parent Company Only) Financial Information	INDEPENDENT BANK CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION Presented below are condensed financial statements for our parent company. CONDENSED STATEMENTS OF FINANCIAL CONDITION December 31, 2023 2022 (In thousands) ASSETS Cash and due from banks $ 6,519 $ 10,502 Interest bearing deposits - time 40,000 40,000 Investment in subsidiaries 436,887 376,930 Accrued income and other assets 4,419 6,220 Total Assets $ 487,825 $ 433,652 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debt $ 39,510 $ 39,433 Subordinated debentures 39,728 39,660 Accrued expenses and other liabilities 3,186 6,048 Shareholders’ equity 405,401 348,511 Total Liabilities and Shareholders’ Equity $ 487,825 $ 433,652 CONDENSED STATEMENTS OF OPERATIONS Year Ended December 31, 2023 2022 2021 (In thousands) OPERATING INCOME Dividends from subsidiary $ 24,000 $ 30,000 $ 32,000 Interest income 1,317 199 55 Other income 96 54 33 Total Operating Income 25,413 30,253 32,088 OPERATING EXPENSES Interest expense 5,726 4,311 3,625 Administrative and other expenses 1,134 892 787 Total Operating Expenses 6,860 5,203 4,412 Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries 18,553 25,050 27,676 Income tax benefit (1,215) (1,108) (1,048) Income Before Equity in Undistributed Net Income of Subsidiaries 19,768 26,158 28,724 Equity in undistributed net income of subsidiaries 39,299 37,193 34,171 Net Income $ 59,067 $ 63,351 $ 62,895 CONDENSED STATEMENTS OF CASH FLOWS Year Ended December 31, 2023 2022 2021 (In thousands) Net Income $ 59,067 $ 63,351 $ 62,895 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES Deferred income tax benefit (56) (110) (81) Share based compensation 91 95 95 Accretion of discount on subordinated debt and debentures 145 144 144 (Increase) decrease in accrued income and other assets 1,857 (6,012) 788 Increase (decrease) in accrued expenses and other liabilities (2,862) 5,205 159 Equity in undistributed net income of subsidiaries (39,299) (37,193) (34,171) Total Adjustments (40,124) (37,871) (33,066) Net Cash From Operating Activities 18,943 25,480 29,829 CASH FLOW USED IN INVESTING ACTIVITIES Purchases of interest bearing deposits - time (80,000) (115,000) (160,000) Maturity of interest bearing deposits - time 80,000 115,000 160,000 Net Cash Used In Investing Activities — — — CASH FLOW USED IN FINANCING ACTIVITIES Dividends paid (19,327) (18,565) (18,155) Proceeds from issuance of common stock 2,208 2,124 1,913 Share based compensation withholding obligation (650) (620) (691) Repurchase of common stock (5,157) (4,010) (17,269) Net Cash Used In Financing Activities (22,926) (21,071) (34,202) Net Increase (Decrease) in Cash and Cash Equivalents (3,983) 4,409 (4,373) Cash and Cash Equivalents at Beginning of Year 10,502 6,093 10,466 Cash and Cash Equivalents at End of Year $ 6,519 $ 10,502 $ 6,093

Revenue From Contracts With Cus

Revenue From Contracts With Customers	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer	REVENUE FROM CONTRACTS WITH CUSTOMERS We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. We derive the majority of our revenue from financial instruments and their related contractual rights and obligations which for the most part are excluded from the scope of this topic. These sources of revenue that are excluded from the scope of this topic include interest income, net gains on mortgage loans, net gains (losses) on securities AFS, mortgage loan servicing, net and bank owned life insurance and were approximately 86.8%, 84.1% and 84.6% of total revenues at December 31, 2023, 2022 and 2021, respectively. Material sources of revenue that are included in the scope of this topic include service charges on deposit accounts, other deposit related income, interchange income and investment and insurance commissions and are discussed in the following paragraphs. Generally these sources of revenue are earned at the time the service is delivered or over the course of a monthly period and do not result in any contract asset or liability balance at any given period end. As a result, there were no contract assets or liabilities recorded as of December 31, 2023 and 2022. Service charges on deposit accounts and other deposit related income : Revenues are earned on depository accounts for commercial and retail customers and include fees for transaction-based, account maintenance and overdraft services. Transaction-based fees, which includes services such as ATM use fees, stop payment charges and ACH fees are recognized at the time the transaction is executed as that is the time we fulfill our customer’s request. Account maintenance fees, which includes monthly maintenance services are earned over the course of a month representing the period over which the performance obligation is satisfied. Our obligation for overdraft services is satisfied at the time of the overdraft. Interchange income: Interchange income primarily includes debit card interchange and network revenues. Debit card interchange and network revenues are earned on debit card transactions conducted through payment networks such as MasterCard, NYCE (during 2021) and Accel. Interchange income is recognized concurrently with the delivery of services on a daily basis. Interchange and network revenues are presented gross of interchange expenses, which are presented separately as a component of non-interest expense. Investment and insurance commissions: Investment and insurance commissions include fees and commissions from asset management, custody, recordkeeping, investment advisory and other services provided to our customers. Revenue is recognized on an accrual basis at the time the services are performed and generally based on either the market value of the assets managed or the services provided. We have an agent relationship with a third party provider of these services and net certain direct costs charged by the third party provider associated with providing these services to our customers. Net (gains) losses on other real estate and repossessed assets : We record a gain or loss from the sale of other real estate when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. If we were to finance the sale of other real estate to the buyer, we would assess whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction is probable. Once these criteria are met, the other real estate asset would be derecognized and the gain or loss on sale would be recorded upon the transfer of control of the property to the buyer. There were no other real estate properties sold during 2023, 2022 or 2021 that were financed by us. Disaggregation of our revenue sources by attribute for the years ended December 31 follow: Service Other Interchange Investment Total 2023 (In thousands) Retail Overdraft fees $ 9,686 $ — $ — $ — $ 9,686 Account service charges 2,162 — — — 2,162 ATM fees — 1,636 — — 1,636 Other — 993 — — 993 Business Overdraft fees 513 — — — 513 ATM fees — 47 — — 47 Other — 414 — — 414 Interchange income — — 13,996 — 13,996 Asset management revenue — — — 1,861 1,861 Transaction based revenue — — — 1,595 1,595 Total $ 12,361 $ 3,090 $ 13,996 $ 3,456 $ 32,903 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 3,090 Investment and insurance commissions 3,456 Bank owned life insurance (1) 474 Other (1) 5,459 Total $ 12,479 (1) Excluded from the scope of ASC Topic 606. Service Other Interchange Investment Total 2022 (In thousands) Retail Overdraft fees $ 10,090 $ — $ — $ — $ 10,090 Account service charges 1,626 — — — 1,626 ATM fees — 1,186 — — 1,186 Other — 972 — — 972 Business Overdraft fees 572 — — — 572 ATM fees — 29 — — 29 Other — 315 — — 315 Interchange income — — 13,955 — 13,955 Asset management revenue — — — 1,781 1,781 Transaction based revenue — — — 1,117 1,117 Total $ 12,288 $ 2,502 $ 13,955 $ 2,898 $ 31,643 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,502 Investment and insurance commissions 2,898 Bank owned life insurance (1) 360 Other (1) 4,977 Total $ 10,737 (1) Excluded from the scope of ASC Topic 606. Service Other Interchange Investment Total 2021 (In thousands) Retail Overdraft fees $ 8,431 $ — $ — $ — $ 8,431 Account service charges 1,130 — — — 1,130 ATM fees — 1,109 — — 1,109 Other — 819 — — 819 Business Overdraft fees 609 — — — 609 ATM fees — 24 — — 24 Other — 328 — — 328 Interchange income — — 14,045 — 14,045 Asset management revenue — — — 1,689 1,689 Transaction based revenue — — — 914 914 Total $ 10,170 $ 2,280 $ 14,045 $ 2,603 $ 29,098 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,280 Investment and insurance commissions 2,603 Bank owned life insurance (1) 567 Other (1) 3,942 Total $ 9,392 (1) Excluded from the scope of ASC Topic 606.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income	$ 59,067	$ 63,351	$ 62,895

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies (Policies)

Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation	PRINCIPLES OF CONSOLIDATION — The consolidated financial statements include the accounts of Independent Bank Corporation and its subsidiaries. The income, expenses, assets and liabilities of the subsidiaries are included in the respective accounts of the consolidated financial statements, after elimination of all intercompany accounts and transactions.
Statements of Cash Flows	STATEMENTS OF CASH FLOWS — For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks, interest bearing deposits and federal funds sold. Generally, federal funds are sold for one-day periods. We report net cash flows for customer loan and deposit transactions and for short-term borrowings.
Interest Bearing Deposits	INTEREST BEARING DEPOSITS — Interest bearing deposits consist of overnight deposits with the Federal Reserve Bank.
Loans Held for Sale	LOANS HELD FOR SALE — Mortgage loans originated and intended for sale in the secondary market are carried at fair value. Fair value adjustments, as well as realized gains and losses, are recorded in current earnings. Certain portfolio loans were reclassified to held for sale as of December 31, 2022, were carried at the lower of cost or fair value on an aggregate loan basis and were sold during the first quarter of 2023.
Operating Segments	OPERATING SEGMENTS — While chief decision-makers monitor the revenue streams of our various products and services, operations are managed and financial performance is evaluated as one single unit. Discrete financial information is not available other than on a consolidated basis for material lines of business.
Capitalized Mortgage Loan Servicing Rights	CAPITALIZED MORTGAGE LOAN SERVICING RIGHTS — We account for our capitalized mortgage loan servicing rights under the fair value method of accounting. We recognize as separate assets the rights to service mortgage loans for others. The fair value of capitalized mortgage loan servicing rights has been determined based upon fair value indications for similar servicing. Under the fair value method we measure capitalized mortgage loan servicing rights at fair value at each reporting date and report changes in fair value of capitalized mortgage loan servicing rights in earnings in the period in which the changes occur and are included in mortgage loan servicing, net in the Consolidated Statements of Operations. The fair value of capitalized mortgage loan servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Mortgage loan servicing income is recorded for fees earned for servicing loans previously sold. The fees are generally based on a contractual percentage of the outstanding principal and are recorded as income when earned. Mortgage loan servicing fees, excluding fair value changes of capitalized mortgage loan servicing rights, totaled $8.8 million, $8.6 million and $7.9 million for the years ended December 31, 2023, 2022 and 2021, respectively. Late fees and ancillary fees related to loan servicing are not material.
Transfers of Financial Assets	TRANSFERS OF FINANCIAL ASSETS — Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from us, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and we do not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Securities	SECURITIES — We classify our securities as equity, trading, held to maturity ("HTM") or available for sale ("AFS"). Equity securities are investments in certain equity stocks and are reported at fair value with realized and unrealized gains and losses included in earnings. Trading securities are bought and held principally for the purpose of selling them in the near term and are reported at fair value with realized and unrealized gains and losses included in earnings. Securities HTM represent those securities for which we have the positive intent and ability to hold until maturity and are reported at cost, adjusted for amortization of premiums and accretion of discounts computed on the level-yield method. During 2022 we transferred certain securities AFS with an amortized cost and unrealized loss at the date of transfer of $418.1 million and $26.5 million, respectively to HTM. See note #3 for further discussion of this transfer. We did not have any equity securities or trading securities at December 31, 2023 and 2022. Securities AFS represent those securities not classified as equity, trading or held to maturity and are reported at fair value with unrealized gains and losses, net of applicable income taxes reported in other comprehensive income (loss). Securities AFS in unrealized loss positions are evaluated quarterly for impairment related to credit losses. For securities AFS in an unrealized loss position, we first assess whether we intend to sell, or it is more likely than not that we will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For securities AFS that do not meet this criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, we consider the extent to which fair value is less than amortized cost, adverse conditions specifically related to the security and the issuer and the impact of changes in market interest rates on the market value of the security, among other factors. If this assessment indicates that a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses ("ACL") is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income (loss), net of applicable taxes. The ACL on securities HTM is a contra asset valuation account that is deducted from the carrying amount of securities HTM to present the net amount expected to be collected. Securities HTM are charged off against the ACL when deemed uncollectible. Adjustments to the ACL are reported in our Consolidated Statements of Operations in provision for credit losses. We measure expected credit losses on securities HTM on a collective basis by major security type with each type sharing similar risk characteristics and consider historical credit loss information. Accrued interest receivable on securities HTM is excluded from the estimate of credit losses. With regard to U.S. Government-sponsored agency and mortgage-backed securities (residential and commercial), all these securities are issued by a U.S. government-sponsored entity and have an implicit or explicit government guarantee; therefore, no allowance for credit losses has been recorded for these securities. With regard to obligations of states and political subdivisions, private label-mortgage-backed, corporate and trust preferred securities HTM, we consider (1) issuer bond ratings, (2) long-term historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. Gains and losses realized on the sale of securities available for sale are determined using the specific identification method and are recognized on a trade-date basis.
Federal Home Loan Bank ("FHLB") Stock	FEDERAL HOME LOAN BANK (‘‘FHLB’’) STOCK — Our Bank subsidiary is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income in interest income-other investments on the Consolidated Statements of Operations.
Federal Reserve Bank ("FRB") Stock	FEDERAL RESERVE BANK (‘‘FRB’’) STOCK — Our Bank subsidiary is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income in interest income-other investments on the Consolidated Statements of Operations.
Loan Revenue Recognition	LOAN REVENUE RECOGNITION — Interest on loans is accrued based on the principal amounts outstanding. In general, the accrual of interest income is discontinued when a loan becomes 90 days past due for commercial loans and installment loans and when a loan misses four consecutive payments for mortgage loans and the borrower’s capacity to repay the loan and collateral values appear insufficient for each loan class. However, loans may be placed on non-accrual status regardless of whether or not such loans are considered past due if, in management’s opinion, the borrower is unable to meet payment obligations as they become due or as required by regulatory provisions. All interest accrued but not received for all loans placed on non-accrual is reversed from interest income. Payments on such loans are generally applied to the principal balance until qualifying to be returned to accrual status. A non-accrual loan may be restored to accrual status when interest and principal payments are current and the loan appears otherwise collectible. Delinquency status for all classes in the commercial and installment loan portfolio segments is based on the actual number of days past due as required by the contractual terms of the loan agreement while delinquency status for mortgage loan portfolio segment classes is based on the number of payments past due. Certain loan fees and direct loan origination costs are deferred and recognized as an adjustment of yield generally over the contractual life of the related loan. Fees received in connection with loan commitments are deferred until the loan is advanced and are then recognized generally over the contractual life of the loan as an adjustment of yield. Fees on commitments that expire unused are recognized at expiration. Fees received for letters of credit are recognized as revenue over the life of the commitment.
Allowance for Credit Losses	ALLOWANCE FOR CREDIT LOSSES — Our loan portfolio is disaggregated into segments for purposes of determining the ACL which include commercial, mortgage and installment loans. These segments are further disaggregated into classes for purposes of monitoring and assessing credit quality based on certain risk characteristics. Classes within the commercial loan segment include (i) commercial and industrial and (ii) commercial real estate. Classes within the mortgage loan segment include (i) 1-4 family owner occupied - jumbo, (ii) 1-4 family owner occupied - non-jumbo, (iii) 1-4 family non-owner occupied (iv) 1-4 family - 2nd lien and (v) resort lending. Classes within the installment loan segment include (i) boat lending, (ii) recreational vehicle lending, and (iii) other. Commercial loans are subject to adverse market conditions which may impact the borrower’s ability to make repayment on the loan or could cause a decline in the value of the collateral that secures the loan. Mortgage and installment loans are subject to adverse employment conditions in the local economy which could increase default rates. In addition, mortgage loans and real estate based installment loans are subject to adverse market conditions which could cause a decline in the value of collateral that secures the loan. For an analysis of the ACL by portfolio segment and credit quality information by class, see note #4. We estimate the ACL based on relevant available information from both internal and external sources, including historical loss trends, current conditions and forecasts, specific analysis of individual loans, and other relevant and appropriate factors. The allowance process is designed to provide for expected future losses based on our reasonable and supportable (“R&S”) forecast as of the reporting date. Our ACL process is administered by our Risk Management group utilizing a third party software solution, with significant input and ultimate approval from our Executive Enterprise Risk Committee. Further, we have established a current expected credit loss (“CECL”) Forecast Committee, which includes a cross discipline structure with membership from Executive Management, Risk Management, and Accounting, which approves ACL model assumptions each quarter. Our ACL is comprised of three principal elements: (i) specific analysis of individual loans identified during the review of the loan portfolio, (ii) pooled analysis of loans with similar risk characteristics based on historical experience, adjusted for current conditions, R&S forecasts, and expected prepayments, and (iii) additional allowances based on subjective factors, including local and general economic business factors and trends, portfolio concentrations and changes in the size and/or the general terms of the loan portfolio. The first ACL element (specific allocations) includes loans that do not share similar risk characteristics and are evaluated on an individual basis. We will typically evaluate on an individual basis loans that are on nonaccrual; commercial loans that have been modified resulting in a concession, for which the borrower is experiencing financial difficulties, and which are considered troubled loan modifications; and severely delinquent mortgage and installment loans. When we determine that foreclosure is probable or when repayment is expected to be provided substantially through the operation or sale of underlying collateral, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for estimated selling costs. For loans evaluated on an individual basis that are not determined to be collateral dependent, a discounted cash flow analysis is performed to determine expected credit losses. The second ACL element (pooled analysis) includes loans with similar risk characteristics, which are broken down by segment, class, and risk metric. The Bank’s primary segments of commercial, mortgage, and installment loans are further classified by other relevant attributes, such as collateral type, lien position, occupancy status, amortization method, and balance size. Commercial classes are additionally segmented by risk rating, and mortgage and installment loan classes by credit score tier, which are updated at least semi-annually. We utilize a discounted cash flow (“DCF”) model to estimate expected future losses for pooled loans. Expected future cash flows are developed from payment schedules over the contractual term, adjusted for forecasted default (probability of default), loss, and prepayment assumptions. We are not required to develop forecasts over the full contractual term of the financial asset or group of financial assets. Rather, for periods beyond which we are able to make or obtain R&S forecasts of expected credit losses, we revert to the long term average on a straight line or immediate basis, as determined by our CECL Forecast Committee, and which may vary depending on the economic outlook and uncertainty. The DCF model for the mortgage and installment pooled loan segments includes using probability of default (“PD”) assumptions that are derived through regression analysis with forecasted US unemployment levels by credit score tier. We review a composite forecast of approximately 50 analysts as well as the Federal Open Market Committee (“FOMC”) projections in setting the unemployment forecast for the R&S period. The current ACL utilizes a one year R&S forecast followed by immediate reversion to the 30 year average unemployment rate. PD assumptions for the remaining segments are based primarily on historical rates by risk metric as defaults were not strongly correlated with any economic indicator. Loss given default (“LGD”) assumptions for the mortgage loan segment are based on a two year forecast followed by a two year straight line reversion period to the longer term average, while LGD rates for the remaining segments are the historical average for the entire period. Prepayment assumptions represent average rates per segment for a period determined by the CECL Forecast Committee and as calculated through the Bank’s Asset and Liability Management program. Pooled reserves for the commercial loan segment are calculated using the DCF model with assumptions generally based on historical averages by class and risk rating. Effective risk rating practices allow for strong predictability of defaults and losses over the portfolio’s expected shorter duration, relative to mortgage and installment loans. Our rating system is similar to those employed by state and federal banking regulators. The third ACL element (additional allocations based on subjective factors) is based on factors that cannot be associated with a specific credit or loan category and reflects our attempt to ensure that the overall ACL appropriately reflects a margin for the imprecision necessarily inherent in the estimates of expected credit losses. We adjust our quantitative model for certain qualitative factors to reflect the extent to which management expects current conditions and R&S forecasts to differ from the conditions that existed for the period over which historical information was evaluated. The qualitative framework reflects changes related to relevant data, such as changes in asset quality trends, portfolio growth and composition, national and local economic factors, credit policy and administration and other factors not considered in the base quantitative model. We utilize a survey completed by business unit management throughout the Bank, as well as discussion with the CECL Forecast Committee to establish reserves under the qualitative framework. On January 1, 2021 we adopted Accounting Standards Update 2016-13, ‘‘Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments’’ using the modified retrospective method for all financial assets measured at amortized cost and unfunded lending commitments. Prior to January 1, 2021, the calculation of the allowance was based on the probable incurred loss methodology. Increases in the ACL are recorded by a provision for credit losses charged to expense. Although we periodically allocate portions of the ACL to specific loans and loan portfolios, the entire ACL is available for losses. We generally charge-off commercial, homogenous residential mortgage and installment loans when they are deemed uncollectible or reach a predetermined number of days past due based on loan product, industry practice and other factors. Collection efforts may continue and recoveries may occur after a loan is charged against the ACL. While we use relevant information to recognize losses on loans, additional provisions for related losses may be necessary based on changes in economic conditions, customer circumstances and other credit risk factors.
Property and Equipment	PROPERTY AND EQUIPMENT — Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the related assets. Buildings are generally depreciated over a period not exceeding 39 years and equipment is generally depreciated over periods not exceeding 7 years. Leasehold improvements are depreciated over the shorter of their estimated useful life or lease period.
Bank Owned Life Insurance	BANK OWNED LIFE INSURANCE — We have purchased a group flexible premium non-participating variable life insurance contract on approximately 256 lives (who were salaried employees at the time we purchased the contract) in order to recover the cost of providing certain employee benefits. Bank owned life insurance is recorded at its cash surrender value or the amount that can be currently realized.
Other Real Estate and Repossessed Assets	OTHER REAL ESTATE AND REPOSSESSED ASSETS — Other real estate at the time of acquisition is recorded at fair value, less estimated costs to sell, which becomes the property’s new basis. Fair value is typically determined by a third party appraisal of the property. Any write-downs at date of acquisition are charged to the ACL. Expense incurred in maintaining other real estate and subsequent write-downs to reflect declines in value and gains or losses on the sale of other real estate are recorded in non-interest expense in the Consolidated Statements of Operations. Non-real estate repossessed assets are treated in a similar manner.
Other Intangibles	OTHER INTANGIBLES — Other intangible assets consist of core deposits. They are initially measured at fair value and then are amortized on both straight-line and accelerated methods over their estimated useful lives, which range from 10 to 15 years.
Goodwill	GOODWILL — Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a purchase business combination and determined to have an indefinite useful life is not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed. We have selected December 31 as the date to perform the annual impairment test. Goodwill is the only intangible asset with an indefinite life on our Consolidated Statements of Financial Condition.
Income Taxes	INCOME TAXES — We employ the asset and liability method of accounting for income taxes. This method establishes deferred tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of our assets and liabilities at tax rates expected to be in effect when such amounts are realized or settled. Under this method, the effect of a change in tax rates is recognized in the period that includes the enactment date. The deferred tax asset is subject to a valuation allowance for that portion of the asset for which it is more likely than not that it will not be realized. A tax position is recognized as a benefit only if it is ‘‘more likely than not’’ that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. We recognize interest and/or penalties related to income tax matters in income tax expense in the Consolidated Statements of Operations. We file a consolidated federal income tax return. Intercompany tax liabilities are settled as if each subsidiary filed a separate return.
Commitments to Extend Credit and Related Financial Instruments	COMMITMENTS TO EXTEND CREDIT AND RELATED FINANCIAL INSTRUMENTS — Financial instruments may include commitments to extend credit and standby letters of credit. Financial instruments involve varying degrees of credit and interest-rate risk in excess of amounts reflected in the Consolidated Statements of Financial Condition. Exposure to credit risk in the event of non-performance by the counterparties to the financial instruments for loan commitments to extend credit and letters of credit is represented by the contractual amounts of those instruments. In general, we use a similar methodology to estimate our liability for these off-balance sheet credit exposures as we do for our ACL. For commercial related commitments, we estimate liability using our loan rating system and for mortgage and installment commitments we estimate liability principally upon historical loss experience. Our estimated liability for off balance sheet commitments is included in accrued expenses and other liabilities in our Consolidated Statements of Financial Condition and any charge or recovery is recorded in non-interest expense – costs related to unfunded lending commitments in our Consolidated Statements of Operations.
Derivative Financial Instruments	DERIVATIVE FINANCIAL INSTRUMENTS — We record derivatives on our Consolidated Statements of Financial Condition as assets and liabilities measured at their fair value. The accounting for increases and decreases in the value of derivatives depends upon the use of derivatives and whether the derivatives qualify for hedge accounting. At the inception of the derivative we designate the derivative as one of three types based on our intention and belief as to likely effectiveness as a hedge. These three types are (1) a hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (‘‘Fair Value Hedge’’), (2) a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (‘‘Cash Flow Hedge’’), or (3) an instrument with no hedging designation. For a Fair Value Hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item, are recognized in interest income in our Consolidated Statements of Operations. For a Cash Flow Hedge, the gain or loss on the derivative is reported in other comprehensive income (loss) and is reclassified into earnings in the same periods during which the hedged transaction affects earnings. For instruments with no hedging designation, the gain or loss on the derivative is reported in earnings. These free standing instruments primarily consist of (i) mortgage banking related derivatives and include rate-lock loan commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and mandatory forward commitments for the future delivery of these mortgage loans and (ii) certain pay-fixed and pay-variable interest rate swap agreements related to commercial loan customers. The fair value of rate-lock mortgage loan commitments is based on agency cash window loan pricing for comparable assets and the fair value of mandatory commitments to sell mortgage loans is based on mortgage backed security pricing for comparable assets. We enter into mandatory forward commitments for the future delivery of mortgage loans generally when interest rate locks are entered into in order to hedge the change in interest rates resulting from our commitments to fund the loans. Changes in the fair values of these derivatives are included in net gains on mortgage loans in the Consolidated Statements of Operations. Fair values of the pay-fixed and pay-variable interest rate swap agreements are derived from proprietary models which utilize current market data and are included in net interest income in the Consolidated Statements of Operations. Net cash settlements on derivatives that qualify for hedge accounting are recorded in net interest income in the Consolidated Statements of Operations. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income (mortgage banking related derivatives) or net interest income (interest rate swap agreements) in the Consolidated Statements of Operations. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. We formally document the relationship between derivatives and hedged items, as well as the risk-management objective and the strategy for undertaking hedge transactions, at the inception of the hedging relationship. This documentation includes linking Fair Value or Cash Flow Hedges to specific assets and liabilities on the Consolidated Statements of Financial Condition or to specific firm commitments or forecasted transactions. We discontinue hedge accounting when it is determined that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitment is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. When hedge accounting is discontinued, subsequent changes in fair value of the derivative are recorded in earnings. When a Fair Value Hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. When a Cash Flow Hedge is discontinued but the hedged cash flows or forecasted transactions are still expected to occur, gains or losses that were accumulated in other comprehensive income (loss) are amortized into earnings over the same periods which the hedged transactions will affect earnings.
Comprehensive Income (Loss)	COMPREHENSIVE INCOME (LOSS) — Comprehensive income (loss) consists of net income and unrealized gains and losses, net of tax, on securities available for sale and derivative instruments classified as cash flow hedges.
Net Income Per Common Share	NET INCOME PER COMMON SHARE — Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period and participating share awards. All outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. For diluted net income per common share, net income is divided by the weighted average number of common shares outstanding during the period plus the assumed exercise of stock options, performance share units and stock units for a deferred compensation plan for non-employee directors.
Share-based Compensation	SHARE BASED COMPENSATION — Cost is recognized for non-vested share awards issued to employees based on the fair value of these awards at the date of grant. A simulation analysis which considers potential outcomes for a large number of independent scenarios is utilized to estimate the fair value of performance share units and the market price of our common stock at the date of grant is used for other non-vested share awards. Cost is recognized over the required service period, generally defined as the vesting period. Forfeitures are recognized as they occur. Cost is also recognized for stock issued to non-employee directors. These shares vest immediately and cost is recognized during the period they are issued.
Common Stock	COMMON STOCK — At December 31, 2023, 0.1 million shares of common stock were reserved for issuance under the dividend reinvestment plan, 0.6 million shares of common stock were reserved for issuance under our long-term incentive plan and 0.2 million shares of common stock were reserved for issuance under our non-employee director stock purchase plan.
Reclassification	RECLASSIFICATION — Certain amounts in the 2022 and 2021 consolidated financial statements have been reclassified to conform to the 2023 presentation.
Adoption of New Accounting Standards	ADOPTION OF NEW ACCOUNTING STANDARDS — In March, 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2022-02, “Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructuring and Vintage Disclosures”. This ASU eliminates the troubled debt restructuring (“TDR”) accounting model for creditors that have already adopted Topic 326, which is commonly referred to as the current expected credit loss (“CECL”) model. In lieu of the TDR accounting model, creditors now will apply the general loan modification guidance in Subtopic 310-20 to all loan modifications, including modifications made for borrowers experiencing financial difficulty. Under the general loan modification guidance, a modification is treated as a new loan only if the terms of the new loan are at least as favorable to the lender as the terms for comparable loans to other customers with similar collection risks, and modifications to the terms of the original loan are more than minor. If either condition is not met, the modification is accounted for as the continuation of the old loan with any effect of the modification treated as a prospective adjustment to the loan’s effective interest rate. In addition, this ASU requires the disclosure of gross charge-offs recorded in the current period for financing receivables by origination year. For entities that have adopted Topic 326, ASU 2022-02 takes effect in reporting periods beginning after December 15, 2022, with early adoption permitted. The adoption of this ASU on January 1, 2023, did not have a material impact on our Condensed Consolidated Financial Statements. In March 2020, the FASB issued ASU 2020-04, ‘‘Reference Rate Reform (Topic 848), Facilitation of the Effects of Reference Rate Reform on Financial Reporting’’ and in December 2022 the FASB issued ASU 2022-06, "Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848". These new ASUs provide temporary optional expedients and exceptions to GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates. Entities can elect not to apply certain modification accounting requirements to contracts affected by reference rate reform, if certain criteria are met. Entities that make such elections would not have to remeasure contracts at the modification date or reassess a previous accounting determination. Entities can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform, if certain criteria are met. We formed a cross-functional project team to lead the transition from LIBOR to an adoption of reference rates that include Secured Overnight Financing Rate (“SOFR”). We utilized the timeline guidance published by the Alternative Reference Rates Committee to develop and achieve internal milestones during this transitional period. We discontinued the use of new LIBOR-based loans and interest rate derivatives as of December 31, 2021, according to regulatory guidelines. The amended guidance under Topic 848 and our ability to elect its temporary optional expedients and exceptions are effective for us through December 31, 2024. In March, 2023, the FASB issued ASU 2023-02, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)". This ASU expands the use of the proportional amortization method of accounting — currently allowed only for investments in low-income housing tax credit ("LIHTC") structures — to equity investments in other tax credit structures that meet certain criteria. Common tax credit programs that investors access via tax equity structures and that may now be eligible for application of the proportional amortization method include: new markets tax credits, historic rehabilitation tax credit programs, and renewable energy tax credit programs. This ASU takes effect in reporting periods beginning after December 15, 2023, with early adoption permitted. We do not expect the adoption of this this ASU to have a material impact on our Condensed Consolidated Financial Statements. In November, 2023, the FASB issued ASU 2023-07, "Segment Reporting (Topic 323): Improvements to Reportable Segment Disclosures". This ASU enhances disclosures of significant segment expenses by requiring entities to disclose significant segment expenses regularly provided to the chief operating decision maker, extend certain annual disclosures to interim periods, and permit more than one measure of segment profit or loss to be reported under certain conditions. This ASU takes effect in reporting periods beginning after December 15, 2023, with early adoption permitted. We do not expect the adoption of this ASU to have a material impact on our Consolidated Financial Statements. In December, 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures". This ASU modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). This ASU also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. This ASU takes effect in reporting periods beginning after December 15, 2024, with early adoption permitted. We do not expect the adoption of this ASU to have a material impact on our Consolidated Financial Statements.

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Debt Securities, Available-for-Sale	Securities AFS consist of the following at December 31: Amortized Unrealized Fair Value Gains Losses (In thousands) 2023 U.S. agency $ 10,299 $ 5 $ 797 $ 9,507 U.S. agency residential mortgage-backed 90,195 3 8,981 81,217 U.S. agency commercial mortgage-backed 13,706 — 1,409 12,297 Private label mortgage-backed 93,527 249 7,307 86,469 Other asset backed 114,867 3 1,939 112,931 Obligations of states and political subdivisions 341,177 204 38,644 302,737 Corporate 79,296 — 6,046 73,250 Trust preferred 983 — 41 942 Total $ 744,050 $ 464 $ 65,164 $ 679,350 2022 U.S. agency $ 13,191 $ 10 $ 1,100 $ 12,101 U.S. agency residential mortgage-backed 100,700 19 10,261 90,458 U.S. agency commercial mortgage-backed 15,047 — 1,594 13,453 Private label mortgage-backed 102,196 245 8,596 93,845 Other asset backed 200,755 — 6,030 194,725 Obligations of states and political subdivisions 346,187 55 50,565 295,677 Corporate 87,308 — 9,151 78,157 Trust preferred 979 — 48 931 Total $ 866,363 $ 329 $ 87,345 $ 779,347
Debt Securities, Held-to-Maturity	Securities HTM consist of the following at December 31: Carrying Transferred ACL Amortized Unrealized Fair Value Gains Losses (In thousands) 2023 U.S. agency $ 25,768 $ 1,603 $ — $ 27,371 $ — $ 4,892 $ 22,479 U.S. agency residential mortgage-backed 108,770 9,715 — 118,485 — 23,849 94,636 U.S. agency commercial mortgage-backed 4,146 153 — 4,299 — 460 3,839 Private label mortgage-backed 7,302 302 4 7,608 — 854 6,754 Obligations of states and political subdivisions 161,352 6,879 33 168,264 88 18,807 149,545 Corporate 45,702 803 116 46,621 780 7,033 40,368 Trust preferred 948 48 4 1,000 — 15 985 Total $ 353,988 $ 19,503 $ 157 $ 373,648 $ 868 $ 55,910 $ 318,606 2022 U.S. agency $ 27,634 $ 1,839 $ — $ 29,473 $ — $ 5,066 $ 24,407 U.S. agency residential mortgage-backed 117,650 10,845 — 128,495 — 25,239 103,256 U.S. agency commercial mortgage-backed 4,798 228 — 5,026 — 596 4,430 Private label mortgage-backed 7,242 416 1 7,659 — 997 6,662 Obligations of states and political subdivisions 168,134 8,555 39 176,728 11 25,591 151,148 Corporate 48,418 1,130 123 49,671 — 5,156 44,515 Trust preferred 942 53 5 1,000 — — 1,000 Total $ 374,818 $ 23,066 $ 168 $ 398,052 $ 11 $ 62,645 $ 335,418 (1) Represents the remaining unrealized loss to be accreted on securities that were transferred from AFS to HTM on April 1, 2022.
Schedule of Unrealized Loss on Investments	Our investments’ gross unrealized losses and fair values for securities AFS aggregated by investment type and length of time that individual securities have been at a continuous unrealized loss position, at December 31 follows: Less Than Twelve Months Twelve Months or More Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized (In thousands) 2023 U.S. agency $ 130 $ — $ 8,453 $ 797 $ 8,583 $ 797 U.S. agency residential mortgage-backed 358 1 80,008 8,980 80,366 8,981 U.S. agency commercial mortgage-backed — — 12,297 1,409 12,297 1,409 Private label mortgage-backed 6,285 356 79,507 6,951 85,792 7,307 Other asset backed 7,714 88 97,203 1,851 104,917 1,939 Obligations of states and political subdivisions — — 301,038 38,644 301,038 38,644 Corporate — — 73,249 6,046 73,249 6,046 Trust preferred — — 942 41 942 41 Total $ 14,487 $ 445 $ 652,697 $ 64,719 $ 667,184 $ 65,164 2022 U.S. agency $ 8,244 $ 799 $ 2,587 $ 301 $ 10,831 $ 1,100 U.S. agency residential mortgage-backed 33,784 1,920 54,793 8,341 88,577 10,261 U.S. agency commercial mortgage-backed 1,609 73 11,844 1,521 13,453 1,594 Private label mortgage-backed 39,954 2,582 53,346 6,014 93,300 8,596 Other asset backed 110,859 2,657 83,802 3,373 194,661 6,030 Obligations of states and political subdivisions 56,455 10,216 231,705 40,349 288,160 50,565 Corporate 24,876 1,737 51,293 7,414 76,169 9,151 Trust preferred — — 931 48 931 48 Total $ 275,781 $ 19,984 $ 490,301 $ 67,361 $ 766,082 $ 87,345
Debt Securities, Held-to-Maturity, Credit Quality	On a quarterly basis, we monitor the credit quality of securities HTM through the use of credit ratings. The carrying value of securities HTM at December 31, aggregated by credit quality follow: Private Obligations Corporate Trust Carrying (In thousands) 2023 Credit rating: AAA $ 7,302 $ 36,629 $ — $ — $ 43,931 AA — 102,583 — — 102,583 A — 3,172 6,923 — 10,095 BBB — 856 33,913 — 34,769 BB — — 1,943 — 1,943 Non-rated — 18,112 2,923 948 21,983 Total $ 7,302 $ 161,352 $ 45,702 $ 948 $ 215,304 2022 Credit rating: AAA $ 7,242 $ 32,876 $ — $ — $ 40,118 AA — 110,033 — — 110,033 A — 3,917 6,900 — 10,817 BBB — 1,167 38,621 — 39,788 Non-rated — 20,141 2,897 942 23,980 Total $ 7,242 $ 168,134 $ 48,418 $ 942 $ 224,736
Debt Securities, Held-to-Maturity, Allowance for Credit Loss	An analysis of the ACL by security HTM type for the year ended December 31, follows: Private Obligations Corporate Trust Total (In thousands) 2023 Balance at beginning of period $ 1 $ 39 $ 123 $ 5 $ 168 Additions (deductions) Provision for credit losses 3 (6) 2,993 (1) 2,989 Recoveries credited to the allowance — — — — — Securities HTM charged against the allowance — — (3,000) — (3,000) Balance at end of period $ 4 $ 33 $ 116 $ 4 $ 157 2022 Balance at beginning of period $ — $ — $ — $ — $ — Additions (deductions) Provision for credit losses 1 39 123 5 168 Recoveries credited to the allowance — — — — — Securities HTM charged against the allowance — — — — — Balance at end of period $ 1 $ 39 $ 123 $ 5 $ 168
Investments Classified by Contractual Maturity Date	The amortized cost and fair value of securities AFS and securities HTM at December 31, 2023, by contractual maturity, follow: Securities AFS Securities HTM Amortized Fair Amortized Fair (In thousands) Maturing within one year $ 5,471 $ 5,382 $ 4,881 $ 4,874 Maturing after one year but within five years 153,786 141,420 55,292 50,856 Maturing after five years but within ten years 67,713 59,667 99,383 85,409 Maturing after ten years 204,785 179,967 83,700 72,238 431,755 386,436 243,256 213,377 U.S. agency residential mortgage-backed 90,195 81,217 118,485 94,636 U.S. agency commercial mortgage-backed 13,706 12,297 4,299 3,839 Private label mortgage-backed 93,527 86,469 7,608 6,754 Other asset backed 114,867 112,931 — — Total $ 744,050 $ 679,350 $ 373,648 $ 318,606
Gains and Losses Realized on Sale of Securities Available for Sale	A summary of proceeds from the sale of securities available for sale and gains and losses for the years ended December 31 follow: Realized Proceeds Gains Losses (In thousands) 2023 $ 278 $ — $ 222 2022 70,523 164 439 2021 85,371 1,475 64

Loans (Tables)

Loans (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Loan Portfolios	Our loan portfolios by class at December 31 follow: 2023 2022 (In thousands) Commercial Commercial and industrial $ 810,145 $ 732,463 Commercial real estate 869,586 734,390 Total commercial 1,679,731 1,466,853 Mortgage 1-4 family owner occupied - jumbo 859,236 752,563 1-4 family owner occupied - non-jumbo 301,172 285,632 1-4 family non-owner occupied 173,816 183,100 1-4 family - 2nd lien 116,032 105,277 Resort lending 35,616 41,837 Total mortgage 1,485,872 1,368,409 Installment Boat lending 268,648 252,965 Recreational vehicle lending 251,852 270,673 Other 104,798 106,452 Total installment 625,298 630,090 Total loans 3,790,901 3,465,352 Allowance for credit losses (54,658) (52,435) Net Loans $ 3,736,243 $ 3,412,917
Financing Receivable, Current, Allowance for Credit Loss	An analysis of the ACL by portfolio segment for the years ended December 31 follows: Commercial Mortgage Installment Subjective Allocation Total (In thousands) 2023 Balance at beginning of period $ 13,817 $ 21,633 $ 4,290 $ 12,695 $ 52,435 Additions (deductions) Provision for credit losses 3,430 (445) 509 (273) 3,221 Recoveries credited to allowance 531 352 1,915 — 2,798 Loans charged against the allowance (1,054) (154) (2,588) — (3,796) Balance at end of period $ 16,724 $ 21,386 $ 4,126 $ 12,422 $ 54,658 2022 Balance at beginning of period $ 11,519 $ 19,221 $ 3,749 $ 12,763 $ 47,252 Additions (deductions) Provision for credit losses 1,845 2,047 1,349 (68) 5,173 Recoveries credited to allowance 453 435 1,608 — 2,496 Loans charged against the allowance — (70) (2,416) — (2,486) Balance at end of period $ 13,817 $ 21,633 $ 4,290 $ 12,695 $ 52,435 2021 Balance at beginning of period $ 7,401 $ 6,998 $ 1,112 $ 19,918 $ 35,429 Additions (deductions) Impact of adoption of CECL 2,551 12,000 3,052 (6,029) 11,574 Provision for credit losses (1,135) (266) 599 (1,126) (1,928) Initial allowance on loans purchased with credit deterioration 95 18 21 — 134 Recoveries credited to allowance 2,607 846 1,024 — 4,477 Loans charged against the allowance — (375) (2,059) — (2,434) Balance at end of period $ 11,519 $ 19,221 $ 3,749 $ 12,763 $ 47,252 The allocation of the ACL by portfolio segment at December 31 follows: 2023 2022 Allowance Percent Allowance Percent (Dollars in thousands) Commercial $ 16,724 44.3 % $ 13,817 42.3 % Mortgage 21,386 39.2 21,633 39.5 Installment 4,126 16.5 4,290 18.2 Subjective allocation 12,422 — 12,695 — Total $ 54,658 100.0 % $ 52,435 100.0 %
Financing Receivable, Nonaccrual	Loans on non-accrual status and past due more than 90 days (‘‘Non-performing Loans’’) at December 31 follow: Non-Accrual with no Allowance for Credit Loss Non-Accrual Total 90+ and Total Non- (In thousands) 2023 Commercial Commercial and industrial (1) $ — $ 7 $ 7 $ — $ 7 Commercial real estate — — — — — Mortgage 1-4 family owner occupied - jumbo 544 — 544 — 544 1-4 family owner occupied - non-jumbo (2) 575 1,655 2,230 432 2,662 1-4 family non-owner occupied — 282 282 — 282 1-4 family - 2nd lien — 624 624 — 624 Resort lending — 143 143 — 143 Installment Boat lending — 352 352 — 352 Recreational vehicle lending — 419 419 — 419 Other — 199 199 — 199 Total $ 1,119 $ 3,681 $ 4,800 $ 432 $ 5,232 Accrued interest excluded from total $ — $ — $ — $ — $ — 2022 Commercial Commercial and industrial (1) $ — $ 9 $ 9 $ — $ 9 Commercial real estate — — — — — Mortgage 1-4 family owner occupied - jumbo — — — — — 1-4 family owner occupied - non-jumbo (2) 1,077 852 1,929 — 1,929 1-4 family non-owner occupied 152 323 475 — 475 1-4 family - 2nd lien — 562 562 — 562 Resort lending 110 38 148 — 148 Installment Boat lending — 380 380 — 380 Recreational vehicle lending — 30 30 — 30 Other — 188 188 — 188 Total $ 1,339 $ 2,382 $ 3,721 $ — $ 3,721 Accrued interest excluded from total $ — $ — $ — $ — $ — (1) Non-performing commercial and industrial loans exclude $0.021 million and $0.029 million of government guaranteed loans at December 31, 2023 and 2022, respectively. (2) Non-performing 1-4 family owner occupied – non jumbo loans exclude $2.170 million and $1.631 million of government guaranteed loans at December 31, 2023 and 2022, respectively.
Amortized Cost of Collateral-dependent Loans by Class	The amortized cost of collateral-dependent loans by class at December 31, follows: Collateral Type Allowance Real Other (In thousands) 2023 Commercial Commercial and industrial $ 565 $ 232 $ 224 Commercial real estate — — — Mortgage 1-4 family owner occupied - jumbo 544 — — 1-4 family owner occupied - non-jumbo 2,243 — 504 1-4 family non-owner occupied 211 — 178 1-4 family - 2nd lien 244 — 87 Resort lending 143 — 51 Installment Boat lending — 297 105 Recreational vehicle lending — 303 107 Other — 102 36 Total $ 3,950 $ 934 $ 1,292 Accrued interest excluded from total $ 1 $ — 2022 Commercial Commercial and industrial $ 748 $ 1,309 $ 197 Commercial real estate 7,329 — 1,243 Mortgage 1-4 family owner occupied - jumbo — — — 1-4 family owner occupied - non-jumbo 1,721 — 229 1-4 family non-owner occupied 233 — 29 1-4 family - 2nd lien 368 — 203 Resort lending 148 — 14 Installment Boat lending — 297 101 Recreational vehicle lending — 30 11 Other 6 128 47 Total $ 10,553 $ 1,764 $ 2,074 Accrued interest excluded from total $ 40 $ 6
Aging Analysis of Loans by Class	An aging analysis of loans by class at December 31 follows: Loans Past Due Loans not Total 30-59 days 60-89 days 90+ days Total (In thousands) 2023 Commercial Commercial and industrial $ — $ — $ 28 $ 28 $ 810,117 $ 810,145 Commercial real estate — — — — 869,586 869,586 Mortgage 1-4 family owner occupied - jumbo — — 544 544 858,692 859,236 1-4 family owner occupied - non-jumbo 1,763 742 1,431 3,936 297,236 301,172 1-4 family non-owner occupied 215 64 158 437 173,379 173,816 1-4 family - 2nd lien 241 139 215 595 115,437 116,032 Resort lending — 50 143 193 35,423 35,616 Installment Boat lending 320 16 261 597 268,051 268,648 Recreational vehicle lending 414 35 280 729 251,123 251,852 Other 313 86 54 453 104,345 104,798 Total $ 3,266 $ 1,132 $ 3,114 $ 7,512 $ 3,783,389 $ 3,790,901 Accrued interest excluded from total $ 31 $ 17 $ — $ 48 $ 12,452 $ 12,500 2022 Commercial Commercial and industrial $ — $ — $ 38 $ 38 $ 732,425 $ 732,463 Commercial real estate — — — — 734,390 734,390 Mortgage 1-4 family owner occupied - jumbo — — — — 752,563 752,563 1-4 family owner occupied - non-jumbo 1,400 521 869 2,790 282,842 285,632 1-4 family non-owner occupied 61 93 200 354 182,746 183,100 1-4 family - 2nd lien 420 107 47 574 104,703 105,277 Resort lending 54 — 148 202 41,635 41,837 Installment Boat lending 528 14 295 837 252,128 252,965 Recreational vehicle lending 639 147 18 804 269,869 270,673 Other 215 46 123 384 106,068 106,452 Total $ 3,317 $ 928 $ 1,738 $ 5,983 $ 3,459,369 $ 3,465,352 Accrued interest excluded from total $ 27 $ 7 $ — $ 34 $ 9,975 $ 10,009
Loan Ratings by Loan Class	The following tables summarize loan ratings by loan class for our commercial loan portfolio segment at December 31: Commercial Term Loans Amortized Cost Basis by Origination Year Revolving Total 2023 2022 2021 2020 2019 Prior (In thousands) December 31, 2023 Commercial and industrial Non-watch (1-6) $ 110,472 $ 152,715 $ 70,081 $ 47,644 $ 42,576 $ 97,960 $ 260,634 $ 782,082 Watch (7-8) 96 5,239 964 2,580 4,173 2,277 11,938 27,267 Substandard Accrual (9) — — 547 — 21 4 196 768 Non-Accrual (10-11) — — — — — 28 — 28 Total $ 110,568 $ 157,954 $ 71,592 $ 50,224 $ 46,770 $ 100,269 $ 272,768 $ 810,145 Accrued interest excluded from total $ 239 $ 438 $ 132 $ 128 $ 120 $ 326 $ 1,327 $ 2,710 Current period gross charge-offs $ — $ — $ — $ — $ — $ 69 $ 25 $ 94 Commercial real estate Non-watch (1-6) $ 202,576 $ 169,230 $ 131,428 $ 29,684 $ 78,706 $ 176,265 $ 73,852 $ 861,741 Watch (7-8) — — — — 2,322 5,523 — 7,845 Substandard Accrual (9) — — — — — — — — Non-Accrual (10-11) — — — — — — — — Total $ 202,576 $ 169,230 $ 131,428 $ 29,684 $ 81,028 $ 181,788 $ 73,852 $ 869,586 Accrued interest excluded from total $ 548 $ 685 $ 431 $ 73 $ 347 $ 661 $ 288 $ 3,033 Current period gross charge-offs $ — $ — $ — $ — $ 960 $ — $ — $ 960 Total Commercial Non-watch (1-6) $ 313,048 $ 321,945 $ 201,509 $ 77,328 $ 121,282 $ 274,225 $ 334,486 $ 1,643,823 Watch (7-8) 96 5,239 964 2,580 6,495 7,800 11,938 35,112 Substandard Accrual (9) — — 547 — 21 4 196 768 Non-Accrual (10-11) — — — — — 28 — 28 Total $ 313,144 $ 327,184 $ 203,020 $ 79,908 $ 127,798 $ 282,057 $ 346,620 $ 1,679,731 Accrued interest excluded from total $ 787 $ 1,123 $ 563 $ 201 $ 467 $ 987 $ 1,615 $ 5,743 Current period gross charge-offs $ — $ — $ — $ — $ 960 $ 69 $ 25 $ 1,054 Commercial Term Loans Amortized Cost Basis by Origination Year Revolving Total 2022 2021 2020 2019 2018 Prior (In thousands) December 31, 2022 Commercial and industrial Non-watch (1-6) $ 157,561 $ 89,251 $ 58,292 $ 45,792 $ 30,715 $ 95,908 $ 237,906 $ 715,425 Watch (7-8) 680 4,539 781 1,690 105 4,474 2,793 15,062 Substandard Accrual (9) — 971 68 388 109 402 — 1,938 Non-Accrual (10-11) — — — — — 38 — 38 Total $ 158,241 $ 94,761 $ 59,141 $ 47,870 $ 30,929 $ 100,822 $ 240,699 $ 732,463 Accrued interest excluded from total $ 238 $ 178 $ 146 $ 105 $ 181 $ 308 $ 890 $ 2,046 Commercial real estate Non-watch (1-6) $ 170,238 $ 154,918 $ 38,062 $ 97,762 $ 56,580 $ 159,514 $ 42,030 $ 719,104 Watch (7-8) — 182 313 4,769 1,010 1,641 112 8,027 Substandard Accrual (9) — — — 181 2,014 5,064 — 7,259 Non-Accrual (10-11) — — — — — — — — Total $ 170,238 $ 155,100 $ 38,375 $ 102,712 $ 59,604 $ 166,219 $ 42,142 $ 734,390 Accrued interest excluded from total $ 609 $ 468 $ 88 $ 368 $ 206 $ 515 $ 109 $ 2,363 Total Commercial Non-watch (1-6) $ 327,799 $ 244,169 $ 96,354 $ 143,554 $ 87,295 $ 255,422 $ 279,936 $ 1,434,529 Watch (7-8) 680 4,721 1,094 6,459 1,115 6,115 2,905 23,089 Substandard Accrual (9) — 971 68 569 2,123 5,466 — 9,197 Non-Accrual (10-11) — — — — — 38 — 38 Total $ 328,479 $ 249,861 $ 97,516 $ 150,582 $ 90,533 $ 267,041 $ 282,841 $ 1,466,853 Accrued interest excluded from total $ 847 $ 646 $ 234 $ 473 $ 387 $ 823 $ 999 $ 4,409 For each of our mortgage and installment portfolio segment classes we generally monitor credit quality based on the credit scores of the borrowers. These credit scores are generally updated semi-annually. The following tables summarize credit scores by loan class for our mortgage and installment loan portfolio segments at December 31: Mortgage (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2023 2022 2021 2020 2019 Prior (In thousands) December 31, 2023 1-4 family owner occupied - jumbo 800 and above $ 6,299 $ 30,789 $ 63,377 $ 17,672 $ 4,503 $ 8,813 $ 1,084 $ 132,537 750-799 42,726 117,454 193,587 61,986 24,288 14,836 1,586 456,463 700-749 14,965 51,991 66,597 25,170 4,738 11,768 1,500 176,729 650-699 11,274 13,804 24,648 12,949 2,142 5,881 — 70,698 600-649 1,638 7,815 2,486 505 3,198 2,592 — 18,234 550-599 — — 527 1,908 — — — 2,435 500-549 — 544 — 923 — 673 — 2,140 Under 500 — — — — — — — — Unknown — — — — — — — — Total $ 76,902 $ 222,397 $ 351,222 $ 121,113 $ 38,869 $ 44,563 $ 4,170 $ 859,236 Accrued interest excluded from total $ 329 $ 669 $ 785 $ 299 $ 107 $ 156 $ 30 $ 2,375 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 family owner occupied - non-jumbo 800 and above $ 2,280 $ 10,083 $ 7,780 $ 5,425 $ 2,802 $ 9,130 $ 3,029 $ 40,529 750-799 13,233 32,729 21,664 12,306 5,954 19,852 8,462 114,200 700-749 11,696 18,133 11,661 8,136 3,280 20,042 4,482 77,430 650-699 9,576 5,717 4,606 2,524 2,393 12,369 1,500 38,685 600-649 136 1,334 1,694 833 1,096 6,415 84 11,592 550-599 188 624 71 1,705 557 5,390 65 8,600 500-549 — — 1,335 998 413 4,077 — 6,823 Under 500 — 311 462 272 518 1,750 — 3,313 Unknown — — — — — — — — Total $ 37,109 $ 68,931 $ 49,273 $ 32,199 $ 17,013 $ 79,025 $ 17,622 $ 301,172 Accrued interest excluded from total $ 153 $ 235 $ 119 $ 78 $ 56 $ 331 $ 139 $ 1,111 Current period gross charge-offs $ — $ — $ — $ — $ — $ 29 $ — $ 29 1-4 family non-owner occupied 800 and above $ 2,320 $ 6,026 $ 12,338 $ 3,474 $ 3,048 $ 6,030 $ 1,199 $ 34,435 750-799 10,937 16,635 28,051 11,545 6,709 13,400 3,498 90,775 700-749 3,904 7,013 8,825 4,145 667 6,719 2,095 33,368 650-699 216 1,879 1,844 2,543 197 3,521 277 10,477 600-649 — 388 1,445 — 75 1,226 362 3,496 550-599 — 61 52 — — 873 — 986 500-549 — — — — — 142 — 142 Under 500 — — — — — 137 — 137 Unknown — — — — — — — — Total $ 17,377 $ 32,002 $ 52,555 $ 21,707 $ 10,696 $ 32,048 $ 7,431 $ 173,816 Accrued interest excluded from total $ 77 $ 125 $ 149 $ 60 $ 35 $ 146 $ 62 $ 654 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 family - 2nd lien 800 and above $ 537 $ 156 $ 703 $ 389 $ 159 $ 1,153 $ 9,817 $ 12,914 750-799 2,260 2,879 2,359 2,341 898 3,084 38,277 52,098 700-749 1,895 1,243 1,464 324 224 2,348 25,849 33,347 650-699 425 285 182 519 302 1,869 8,945 12,527 600-649 51 107 97 67 37 563 1,886 2,808 550-599 — 80 203 — 157 238 638 1,316 500-549 — — 12 — — 487 331 830 Under 500 — 19 — — 77 61 35 192 Unknown — — — — — — — — Total $ 5,168 $ 4,769 $ 5,020 $ 3,640 $ 1,854 $ 9,803 $ 85,778 $ 116,032 Accrued interest excluded from total $ 19 $ 14 $ 10 $ 7 $ 6 $ 41 $ 707 $ 804 Current period gross charge-offs $ — $ — $ — $ — $ — $ 5 $ — $ 5 Mortgage - continued (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2023 2022 2021 2020 2019 Prior (In thousands) December 31, 2023 Resort lending 800 and above $ — $ — $ 99 $ — $ — $ 5,643 $ — $ 5,742 750-799 41 817 910 858 179 12,649 — 15,454 700-749 — 108 871 111 — 5,439 — 6,529 650-699 — — — 316 — 6,219 — 6,535 600-649 — — — 49 — 844 — 893 550-599 — — — — — 267 — 267 500-549 — — — — — 59 — 59 Under 500 — — — — — 137 — 137 Unknown — — — — — — — — Total $ 41 $ 925 $ 1,880 $ 1,334 $ 179 $ 31,257 $ — $ 35,616 Accrued interest excluded from total $ — $ 4 $ 3 $ 4 $ — $ 142 $ — $ 153 Current period gross charge-offs $ — $ — $ — $ — $ — $ 120 $ — $ 120 Total Mortgage 800 and above $ 11,436 $ 47,054 $ 84,297 $ 26,960 $ 10,512 $ 30,769 $ 15,129 $ 226,157 750-799 69,197 170,514 246,571 89,036 38,028 63,821 51,823 728,990 700-749 32,460 78,488 89,418 37,886 8,909 46,316 33,926 327,403 650-699 21,491 21,685 31,280 18,851 5,034 29,859 10,722 138,922 600-649 1,825 9,644 5,722 1,454 4,406 11,640 2,332 37,023 550-599 188 765 853 3,613 714 6,768 703 13,604 500-549 — 544 1,347 1,921 413 5,438 331 9,994 Under 500 — 330 462 272 595 2,085 35 3,779 Unknown — — — — — — — — Total $ 136,597 $ 329,024 $ 459,950 $ 179,993 $ 68,611 $ 196,696 $ 115,001 $ 1,485,872 Accrued interest excluded from total $ 578 $ 1,047 $ 1,066 $ 448 $ 204 $ 816 $ 938 $ 5,097 Current period gross charge-offs $ — $ — $ — $ — $ — $ 154 $ — $ 154 Mortgage (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2022 2021 2020 2019 2018 Prior (In thousands) December 31, 2022 1-4 family owner occupied - jumbo 800 and above $ 23,764 $ 54,637 $ 16,848 $ 9,211 $ 2,988 $ 6,946 $ 639 $ 115,033 750-799 97,269 189,653 71,555 16,091 1,828 16,140 683 393,219 700-749 34,158 91,189 28,701 12,666 2,775 8,852 1,536 179,877 650-699 10,905 20,743 7,216 2,554 4,250 4,020 827 50,515 600-649 1,712 1,275 4,534 464 — 2,150 — 10,135 550-599 549 1,516 — — 469 — — 2,534 500-549 — — 561 — — 689 — 1,250 Under 500 — — — — — — — — Unknown — — — — — — — — Total $ 168,357 $ 359,013 $ 129,415 $ 40,986 $ 12,310 $ 38,797 $ 3,685 $ 752,563 Accrued interest excluded from total $ 506 $ 773 $ 315 $ 108 $ 44 $ 127 $ 19 $ 1,892 1-4 family owner occupied - non-jumbo 800 and above $ 8,894 $ 10,498 $ 5,558 $ 3,220 $ 2,074 $ 6,074 $ 1,680 $ 37,998 750-799 33,833 26,239 13,956 6,018 4,501 18,009 9,936 112,492 700-749 17,629 13,526 7,626 3,938 3,263 22,506 3,509 71,997 650-699 7,983 5,124 2,679 3,270 1,992 10,893 983 32,924 600-649 1,539 1,226 1,836 423 1,035 7,044 99 13,202 550-599 — — 56 1,472 938 5,481 132 8,079 500-549 — 76 850 341 570 4,142 115 6,094 Under 500 — 207 764 475 285 1,115 — 2,846 Unknown — — — — — — — — Total $ 69,878 $ 56,896 $ 33,325 $ 19,157 $ 14,658 $ 75,264 $ 16,454 $ 285,632 Accrued interest excluded from total $ 283 $ 123 $ 78 $ 58 $ 58 $ 242 $ 111 $ 953 1-4 family non-owner occupied 800 and above $ 4,329 $ 9,308 $ 5,178 $ 4,147 $ 752 $ 5,842 $ 1,683 $ 31,239 750-799 22,171 36,363 12,242 6,103 2,549 12,257 4,132 95,817 700-749 8,739 12,423 5,507 1,335 1,198 6,825 1,930 37,957 650-699 1,476 2,489 3,798 190 292 4,350 550 13,145 600-649 954 139 — 107 491 1,475 203 3,369 550-599 — — — 121 54 404 335 914 500-549 — — — — — 402 60 462 Under 500 — — — — — 197 — 197 Unknown — — — — — — — — Total $ 37,669 $ 60,722 $ 26,725 $ 12,003 $ 5,336 $ 31,752 $ 8,893 $ 183,100 Accrued interest excluded from total $ 106 $ 161 $ 69 $ 36 $ 21 $ 108 $ 57 $ 558 1-4 family - 2nd lien 800 and above $ 238 $ 282 $ 454 $ 267 $ 200 $ 503 $ 8,000 $ 9,944 750-799 2,109 2,749 2,334 665 333 3,597 38,346 50,133 700-749 1,495 1,820 931 759 459 2,649 20,981 29,094 650-699 192 292 90 237 275 1,496 8,188 10,770 600-649 20 99 258 192 23 974 2,040 3,606 550-599 130 — — — 132 395 228 885 500-549 — — — 18 — 418 122 558 Under 500 — — — 129 3 55 100 287 Unknown — — — — — — — — Total $ 4,184 $ 5,242 $ 4,067 $ 2,267 $ 1,425 $ 10,087 $ 78,005 $ 105,277 Accrued interest excluded from total $ 11 $ 11 $ 8 $ 7 $ 4 $ 36 $ 511 $ 588 Mortgage - continued (1) Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Cost Basis Total 2022 2021 2020 2019 2018 Prior (In thousands) December 31, 2022 Resort lending 800 and above $ — $ 429 $ — $ — $ 268 $ 7,031 $ — $ 7,728 750-799 1,045 1,272 1,211 183 616 15,815 — 20,142 700-749 85 651 114 — — 6,331 — 7,181 650-699 107 — 53 — — 5,413 — 5,573 600-649 — — — — — 895 — 895 550-599 — — — — — 68 — 68 500-549 — — — — — 140 — 140 Under 500 — — — — — 110 — 110 Unknown — — — — — — — — Total $ 1,237 $ 2,352 $ 1,378 $ 183 $ 884 $ 35,803 $ — $ 41,837 Accrued interest excluded from total $ 4 $ 4 $ 3 $ — $ 3 $ 111 $ — $ 125 Total Mortgage 800 and above $ 37,225 $ 75,154 $ 28,038 $ 16,845 $ 6,282 $ 26,396 $ 12,002 $ 201,942 750-799 156,427 256,276 101,298 29,060 9,827 65,818 53,097 671,803 700-749 62,106 119,609 42,879 18,698 7,695 47,163 27,956 326,106 650-699 20,663 28,648 13,836 6,251 6,809 26,172 10,548 112,927 600-649 4,225 2,739 6,628 1,186 1,549 12,538 2,342 31,207 550-599 679 1,516 56 1,593 1,593 6,348 695 12,480 500-549 — 76 1,411 359 570 5,791 297 8,504 Under 500 — 207 764 604 288 1,477 100 3,440 Unknown — — — — — — — — Total $ 281,325 $ 484,225 $ 194,910 $ 74,596 $ 34,613 $ 191,703 $ 107,037 $ 1,368,409 Accrued interest excluded from total $ 910 $ 1,072 $ 473 $ 209 $ 130 $ 624 $ 698 $ 4,116 (1) Credit scores have been updated within the last twelve months. Installment (1) Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Total (In thousands) December 31, 2023 Boat lending 800 and above $ 6,110 $ 8,150 $ 8,250 $ 3,612 $ 4,061 $ 7,665 $ 37,848 750-799 34,174 35,921 29,665 16,329 13,173 21,432 150,694 700-749 15,593 15,042 11,859 4,481 4,757 7,279 59,011 650-699 3,652 3,029 4,277 1,545 1,237 2,842 16,582 600-649 281 432 808 268 171 620 2,580 550-599 85 344 229 139 108 335 1,240 500-549 — 152 207 97 — 198 654 Under 500 — — — — — 39 39 Unknown — — — — — — — Total $ 59,895 $ 63,070 $ 55,295 $ 26,471 $ 23,507 $ 40,410 $ 268,648 Accrued interest excluded from total $ 216 $ 154 $ 132 $ 63 $ 58 $ 91 $ 714 Current period gross charge-offs $ — $ 53 $ — $ — $ 15 $ 53 $ 121 Recreational vehicle lending 800 and above $ 3,168 $ 10,759 $ 11,568 $ 3,484 $ 3,838 $ 5,482 $ 38,299 750-799 15,677 41,037 39,113 13,025 8,415 11,934 129,201 700-749 6,481 18,630 20,161 5,243 3,689 4,460 58,664 650-699 2,524 5,108 6,073 1,706 936 1,157 17,504 600-649 713 724 1,573 394 308 429 4,141 550-599 90 304 973 71 249 383 2,070 500-549 — 880 326 153 136 154 1,649 Under 500 — 108 106 34 70 6 324 Unknown — — — — — — — Total $ 28,653 $ 77,550 $ 79,893 $ 24,110 $ 17,641 $ 24,005 $ 251,852 Accrued interest excluded from total $ 112 $ 201 $ 189 $ 56 $ 44 $ 53 $ 655 Current period gross charge-offs $ 28 $ 122 $ 192 $ 32 $ 81 $ 11 $ 466 Other 800 and above $ 1,599 $ 1,673 $ 1,633 $ 897 $ 582 $ 756 $ 7,140 750-799 11,782 11,017 6,600 3,557 1,622 4,077 38,655 700-749 16,717 6,564 5,013 2,268 1,047 3,361 34,970 650-699 12,483 2,997 1,494 627 266 1,390 19,257 600-649 515 605 395 138 107 410 2,170 550-599 49 329 294 35 53 176 936 500-549 98 260 246 43 31 72 750 Under 500 — 97 65 14 57 38 271 Unknown 649 — — — — — 649 Total $ 43,892 $ 23,542 $ 15,740 $ 7,579 $ 3,765 $ 10,280 $ 104,798 Accrued interest excluded from total $ 101 $ 62 $ 34 $ 17 $ 10 $ 67 $ 291 Current period gross charge-offs $ 1,677 $ 104 $ 44 $ 17 $ 12 $ 147 $ 2,001 Total installment 800 and above $ 10,877 $ 20,582 $ 21,451 $ 7,993 $ 8,481 $ 13,903 $ 83,287 750-799 61,633 87,975 75,378 32,911 23,210 37,443 318,550 700-749 38,791 40,236 37,033 11,992 9,493 15,100 152,645 650-699 18,659 11,134 11,844 3,878 2,439 5,389 53,343 600-649 1,509 1,761 2,776 800 586 1,459 8,891 550-599 224 977 1,496 245 410 894 4,246 500-549 98 1,292 779 293 167 424 3,053 Under 500 — 205 171 48 127 83 634 Unknown 649 — — — — — 649 Total $ 132,440 $ 164,162 $ 150,928 $ 58,160 $ 44,913 $ 74,695 $ 625,298 Accrued interest excluded from total $ 429 $ 417 $ 355 $ 136 $ 112 $ 211 $ 1,660 Current period gross charge-offs $ 1,705 $ 279 $ 236 $ 49 $ 108 $ 211 $ 2,588 Installment (1) Term Loans Amortized Cost Basis by Origination Year 2022 2021 2020 2019 2018 Prior Total (In thousands) December 31, 2022 Boat lending 800 and above $ 7,901 $ 8,763 $ 4,391 $ 5,102 $ 3,612 $ 5,955 $ 35,724 750-799 44,498 37,531 20,179 16,506 12,814 14,504 146,032 700-749 15,390 13,704 7,281 5,848 4,357 6,132 52,712 650-699 3,933 4,135 1,498 1,290 1,032 2,213 14,101 600-649 661 1,043 149 286 200 670 3,009 550-599 22 195 16 53 203 274 763 500-549 277 57 62 43 106 30 575 Under 500 — — — — 26 23 49 Unknown — — — — — — — Total $ 72,682 $ 65,428 $ 33,576 $ 29,128 $ 22,350 $ 29,801 $ 252,965 Accrued interest excluded from total $ 171 $ 148 $ 84 $ 78 $ 52 $ 68 $ 601 Recreational vehicle lending 800 and above $ 9,327 $ 10,752 $ 4,524 $ 4,834 $ 3,416 $ 4,319 $ 37,172 750-799 51,555 49,949 16,175 11,920 8,990 7,818 146,407 700-749 23,143 24,945 7,680 4,459 2,279 2,939 65,445 650-699 5,013 6,516 1,598 1,361 727 904 16,119 600-649 793 1,608 374 446 232 268 3,721 550-599 107 381 129 202 234 87 1,140 500-549 — 293 111 61 59 15 539 Under 500 — 85 7 22 — 16 130 Unknown — — — — — — — Total $ 89,938 $ 94,529 $ 30,598 $ 23,305 $ 15,937 $ 16,366 $ 270,673 Accrued interest excluded from total $ 219 $ 227 $ 72 $ 58 $ 38 $ 34 $ 648 Other 800 and above $ 1,974 $ 1,647 $ 1,449 $ 942 $ 366 $ 731 $ 7,109 750-799 15,692 9,973 5,521 3,393 1,678 3,612 39,869 700-749 9,848 7,517 3,404 1,801 999 2,653 26,222 650-699 22,740 2,851 1,051 593 405 1,286 28,926 600-649 711 634 127 222 147 507 2,348 550-599 122 63 170 54 115 118 642 500-549 67 217 29 64 19 90 486 Under 500 6 52 22 28 13 28 149 Unknown 701 — — — — — 701 Total $ 51,861 $ 22,954 $ 11,773 $ 7,097 $ 3,742 $ 9,025 $ 106,452 Accrued interest excluded from total $ 84 $ 48 $ 25 $ 19 $ 10 $ 49 $ 235 Total installment 800 and above $ 19,202 $ 21,162 $ 10,364 $ 10,878 $ 7,394 $ 11,005 $ 80,005 750-799 111,745 97,453 41,875 31,819 23,482 25,934 332,308 700-749 48,381 46,166 18,365 12,108 7,635 11,724 144,379 650-699 31,686 13,502 4,147 3,244 2,164 4,403 59,146 600-649 2,165 3,285 650 954 579 1,445 9,078 550-599 251 639 315 309 552 479 2,545 500-549 344 567 202 168 184 135 1,600 Under 500 6 137 29 50 39 67 328 Unknown 701 — — — — — 701 Total $ 214,481 $ 182,911 $ 75,947 $ 59,530 $ 42,029 $ 55,192 $ 630,090 Accrued interest excluded from total $ 474 $ 423 $ 181 $ 155 $ 100 $ 151 $ 1,484 (1) Credit scores have been updated within the last twelve months.
Other Mortgage Loans Service's Principal Balances	Mortgage loans serviced for others are not reported as assets on the Consolidated Statements of Financial Condition. The principal balances of these loans at December 31 follow: 2023 2022 (In thousands) Mortgage loans serviced for: Fannie Mae $ 1,772,030 $ 1,840,221 Freddie Mac 1,381,693 1,375,514 Ginnie Mae 161,899 169,421 FHLB 173,311 72,809 Other 52,936 35,347 Total $ 3,541,869 $ 3,493,312
Analysis of Capitalized Mortgage Loan Servicing Rights	An analysis of capitalized mortgage loan servicing rights for the years ended December 31 follows: 2023 2022 2021 (In thousands) Balance at beginning of period $ 42,489 $ 26,232 $ 16,904 Originated servicing rights capitalized 3,956 6,061 11,436 Change in fair value due to price (280) 14,272 3,380 Change in fair value due to pay downs (3,922) (4,076) (5,488) Balance at end of year $ 42,243 $ 42,489 $ 26,232 Loans sold and serviced that have had servicing rights capitalized $ 3,541,869 $ 3,493,312 $ 3,323,521

Other Real Estate (Tables)

Other Real Estate (Tables)	12 Months Ended
	Dec. 31, 2023
Real Estate [Abstract]
Summary of Other Real Estate Activity	A summary of other real estate activity for the years ended December 31 follows (1) : 2023 2022 2021 (In thousands) Balance at beginning of year, net of valuation allowance $ 443 $ 235 $ 738 Loans transferred to other real estate 783 719 253 Sales of other real estate (603) (511) (745) Additions to valuation allowance charged to expense (54) — (11) Balance at end of year, net of valuation allowance $ 569 $ 443 $ 235 _________________________________________________ (1) Table excludes other repossessed assets totaling zero and $0.01 million at December 31, 2023 and 2022, respectively.
Valuation Allowance for Other Real Estate Owned	We periodically review our real estate properties and establish valuation allowances on these properties if values have declined since the date of acquisition. An analysis of our valuation allowance for other real estate follows: 2023 2022 2021 (In thousands) Balance at beginning of year $ — $ 31 $ 90 Additions charged to expense 54 — 11 Direct write-downs upon sale (54) (31) (70) Balance at end of year $ — $ — $ 31

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment	A summary of property and equipment at December 31 follows: 2023 2022 (In thousands) Land and land improvements $ 16,421 $ 17,435 Buildings 61,190 60,708 Equipment 78,648 75,770 156,259 153,913 Accumulated depreciation and amortization (120,736) (118,020) Property and equipment, net $ 35,523 $ 35,893

Goodwill and Other Intangibles

Goodwill and Other Intangibles (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired Finite-Lived Intangible Assets by Major Class	Intangible assets, net of amortization, at December 31 follows: 2023 2022 Gross Accumulated Gross Accumulated (In thousands) Amortized intangible assets - core deposits $ 11,916 $ 9,912 $ 11,916 $ 9,365 Unamortized intangible assets - goodwill $ 28,300 $ 28,300
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	A summary of estimated core deposit intangible amortization at December 31, 2023, follows: (In thousands) 2024 $ 516 2025 487 2026 460 2027 434 2028 107 Total $ 2,004

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Summary of Interest Expense on Deposits	A summary of interest expense on deposits for the years ended December 31 follows: 2023 2022 2021 (In thousands) Savings and interest-bearing checking $ 24,601 $ 6,078 $ 2,101 Reciprocal 23,429 4,421 764 Time 13,766 1,902 1,507 Brokered time 13,279 1,750 93 Total $ 75,075 $ 14,151 $ 4,465
Summary of Maturity of Time Deposits	A summary of the maturity of time deposits at December 31, 2023, follows (1): (In thousands) 2024 $ 888,776 2025 15,105 2026 7,779 2027 3,399 2028 2,984 2029 and thereafter 28 Total $ 918,071 (1) Includes time deposits, brokered time deposits and reciprocal time deposits
Summary of Reciprocal Deposits	A summary of reciprocal deposits at December 31 follows: 2023 2022 (In thousands) Demand $ 722,407 $ 554,585 Money market 607 1,196 Time 109,006 46,794 Total $ 832,020 $ 602,575

Other Borrowings (Tables)

Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of Other Borrowings	A summary of other borrowings at December 31 follows: 2023 2022 (In thousands) Advances from the FHLB $ 50,000 $ 25,000 FRB — 61,000 Other 26 6 Total $ 50,026 $ 86,006
FHLB Advances	The maturity dates, weighted average interest rates and contractually required repayments of FHLB advances at December 31 follow: 2023 2022 Amount Rate Amount Rate (Dollars in thousands) Fixed Rate Advances 2023 $ — — % $ 25,000 4.28 % 2025 50,000 5.16 % — Total fixed rate advances $ 50,000 5.16 % $ 25,000 4.28 %

Subordinated Debt and Debentu_2

Subordinated Debt and Debentures (Tables)	12 Months Ended
	Dec. 31, 2023
Subordinated Borrowings [Abstract]
Summary Information Regarding Subordinated Debentures	Summary information regarding subordinated debentures as of December 31 follows: 2023 Entity Name Issue Date Subordinated Trust Common (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 TCSB Statutory Trust I March 2005 5,155 5,000 155 Discount on TCSB Statutory Trust I (996) (996) — $ 39,728 $ 38,504 $ 1,224 2022 Entity Name Issue Date Subordinated Trust Common (In thousands) IBC Capital Finance III May 2007 $ 12,372 $ 12,000 $ 372 IBC Capital Finance IV September 2007 15,465 15,000 465 Midwest Guaranty Trust I November 2002 7,732 7,500 232 TCSB Statutory Trust I March 2005 5,155 5,000 155 Discount on TCSB Statutory Trust I (1,064) (1,064) — $ 39,660 $ 38,436 $ 1,224
Other Key Terms for Subordinated Debentures and Trust Preferred Securities	Other key terms for the subordinated debentures and trust preferred securities that were outstanding at December 31, 2023 and 2022 follow: Entity Name Maturity Interest Rate at 12/31/2022 Interest Rate at 12/31/2023 First Permitted IBC Capital Finance III July 30, 2037 3 month LIBOR plus 1.60% 3 month SOFR plus 1.86% July 30, 2012 IBC Capital Finance IV September 15, 2037 3 month LIBOR plus 2.85% 3 month SOFR plus 3.11% September 15, 2012 Midwest Guaranty Trust I November 7, 2032 3 month LIBOR plus 3.45% 3 month SOFR plus 3.71% November 7, 2007 TCSB Statutory Trust I March 17, 2035 3 month LIBOR plus 2.20% 3 month SOFR plus 2.46% March 17, 2010

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Summary of Financial Instruments with Off-Balance Sheet Risk	A summary of financial instruments with off-balance sheet risk at December 31 follows: 2023 2022 (In thousands) Financial instruments whose risk is represented by contract amounts Commitments to extend credit $ 881,697 $ 811,957 Standby letters of credit 11,651 8,371

Shareholders' Equity and Net _2

Shareholders' Equity and Net Income Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Reconciliation of Basic and Diluted Net Income Per Common Share	A reconciliation of basic and diluted net income per common share for the years ended December 31 follows: 2023 2022 2021 (In thousands, except per share Net income $ 59,067 $ 63,351 $ 62,895 Weighted average shares outstanding (1) 20,976 21,096 21,585 Stock units for deferred compensation plan for non-employee directors 160 137 121 Effect of stock options 11 38 69 Performance share units 23 25 32 Weighted average shares outstanding for calculation of diluted earnings per share 21,170 21,296 21,807 Net income per common share Basic (1) $ 2.82 $ 3.00 $ 2.91 Diluted $ 2.79 $ 2.97 $ 2.88 _________________________________________ (1) Basic net income per common share includes weighted average common shares outstanding during the period and participating share awards.

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Composition of Income Tax Expense	The composition of income tax expense for the years ended December 31 follows: 2023 2022 2021 (In thousands) Current expense $ 14,394 $ 14,796 $ 12,506 Deferred expense (benefit) 215 (359) 1,912 Income tax expense $ 14,609 $ 14,437 $ 14,418
Reconciliation of Income Tax Expense	A reconciliation of income tax expense to the amount computed by applying the statutory federal income tax rate of 21% for 2023, 2022 and 2021 to the income before income tax for the years ended December 31 follows: 2023 2022 2021 (In thousands) Statutory rate applied to income before income tax $ 15,472 $ 16,335 $ 16,236 Tax-exempt income (508) (1,475) (1,487) Low income housing tax credit investments (235) (134) (19) Employee stock ownership plan dividends (106) (97) (89) Bank owned life insurance (99) (140) (119) Share-based compensation (50) (144) (184) Non-deductible meals, entertainment and memberships 77 30 32 Other, net 58 62 48 Income tax expense $ 14,609 $ 14,437 $ 14,418
Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31 follow: 2023 2022 (In thousands) Deferred tax assets Unrealized loss on securities AFS $ 13,587 $ 18,274 Allowance for credit losses 11,478 11,011 Unrealized loss on securities HTM transferred from AFS 4,095 4,843 Property and equipment 1,387 1,909 Incentive compensation 1,174 1,880 Reserve for unfunded lending commitments 1,156 1,067 Lease liabilities 1,074 1,211 Share-based compensation 824 764 Securities premium amortization 814 792 Deferred compensation 551 458 Loss reimbursement on sold loans reserve 259 254 Other than temporary impairment charge on securities available for sale 146 144 Non accrual loan interest income 121 128 Gross deferred tax assets 36,666 42,735 Deferred tax liabilities Capitalized mortgage loan servicing rights 8,871 8,923 Deferred loan fees 2,271 2,430 Lease right of use asset 1,031 1,164 Purchase premiums, net 602 681 Unrealized gain on derivative financial instruments 47 — Other 46 42 Gross deferred tax liabilities 12,868 13,240 Deferred tax assets, net (1) $ 23,798 $ 29,495 (1) Included in accrued income and other assets on the Consolidated Statements of Financial Position.
Schedule of Unrecognized Tax Benefits Roll Forward	Changes in unrecognized tax benefits for the years ended December 31 follow: 2023 2022 2021 (In thousands) Balance at beginning of year $ 186 $ 180 $ 180 Additions based on tax positions related to the current year 13 13 11 Reductions due to the statute of limitations (11) (7) (11) Reductions due to settlements — — — Balance at end of year $ 188 $ 186 $ 180

Share Based Compensation and _2

Share Based Compensation and Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Option, Activity	A summary of outstanding stock option grants and related transactions follows: Number of Average Weighted- Aggregated (In thousands) Outstanding at January 1, 2023 40,307 $ 8.32 Granted — Exercised (28,583) 6.92 Forfeited — Expired — Outstanding at December 31, 2023 11,724 $ 11.73 2.16 $ 168 Vested and expected to vest at December 31, 2023 11,724 $ 11.73 2.16 $ 168 Exercisable at December 31, 2023 11,724 $ 11.73 2.16 $ 168
Schedule of Nonvested Restricted Stock Units Activity	A summary of outstanding non-vested stock and related transactions follows: Number Weighted- Outstanding at January 1, 2023 246,136 $ 22.82 Granted 103,636 22.84 Vested (61,902) 22.31 Forfeited (18,637) 23.02 Outstanding at December 31, 2023 269,233 $ 22.93
Cash Proceeds and Tax Benefit from share-Based Payment Awards Exercised	Certain information regarding options exercised during the periods ending December 31 follows: 2023 2022 2021 (In thousands) Intrinsic value $ 352 $ 761 $ 752 Cash proceeds received $ 198 $ 131 $ 117 Tax benefit realized $ 74 $ 160 $ 158

Other Non-Interest Income (Tabl

Other Non-Interest Income (Tables)	12 Months Ended
	Dec. 31, 2023
Noninterest Income, Other [Abstract]
Schedule of Other Non-Interest Income	Other non-interest income for the years ended December 31 follows: 2023 2022 2021 (In thousands) Investment and insurance commissions $ 3,456 $ 2,898 $ 2,603 ATM fees 1,683 1,216 1,133 Bank owned life insurance 474 360 567 Other 6,866 6,263 5,089 Total other non-interest income $ 12,479 $ 10,737 $ 9,392

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments According to Type of Hedge Designation	Our derivative financial instruments according to the type of hedge in which they are designated at December 31 follow: 2023 Notional Average Fair (Dollars in thousands) Fair value hedge designation Pay-fixed interest rate swap agreement - commercial $ 6,033 5.4 $ 349 Pay-fixed interest rate swap agreements - securities available for sale 148,895 3.9 15,287 Pay-fixed interest rate swap agreements - installment 100,000 3.4 (1,228) Pay-fixed interest rate swap agreements - mortgage 100,000 4.3 (2,131) Interest rate cap agreements - securities available for sale 40,970 4.3 456 Total $ 395,898 3.9 $ 12,733 Cash flow hedge designation Interest rate floor agreements - commercial $ 150,000 3.5 $ 4,221 No hedge designation Rate-lock mortgage loan commitments $ 18,081 0.1 $ 173 Mandatory commitments to sell mortgage loans 30,442 0.1 (279) Pay-fixed interest rate swap agreements - commercial 379,012 5.9 7,169 Pay-variable interest rate swap agreements - commercial 379,012 5.9 (7,169) Total $ 806,547 5.5 $ (106) 2022 Notional Average Fair (Dollars in thousands) Fair value hedge designation Pay-fixed interest rate swap agreement - commercial $ 6,401 6.4 $ 447 Pay-fixed interest rate swap agreements - securities available for sale 148,895 4.8 19,906 Pay-fixed interest rate swap agreements - installment 25,000 2.0 77 Interest rate cap agreements - securities available for sale 40,970 5.3 931 Total $ 221,266 4.6 $ 21,361 No hedge designation Rate-lock mortgage loan commitments $ 19,918 0.1 $ (1,056) Mandatory commitments to sell mortgage loans 49,258 0.1 315 Pay-fixed interest rate swap agreements - commercial 279,005 6.0 17,063 Pay-variable interest rate swap agreements - commercial 279,005 6.0 (17,063) Total $ 627,186 5.3 $ (741)
Schedule of Derivative Instruments in Statement of Financial Condition, Fair Value	Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives December 31, December 31, 2023 2022 2023 2022 Balance Fair Balance Fair Balance Fair Balance Fair (In thousands) Derivatives designated as hedging instruments Pay-fixed interest rate swap agreements Other assets $ 15,636 Other assets $ 20,430 Other liabilities $ 3,359 Other liabilities $ — Interest rate cap agreements Other assets 456 Other assets 931 Other liabilities — Other liabilities — Interest rate floor agreements Other assets 4,221 Other assets — Other liabilities — Other liabilities — 20,313 21,361 3,359 — Derivatives not designated as hedging instruments Rate-lock mortgage loan commitments Other assets $ 173 Other assets $ — Other liabilities $ — Other liabilities $ 1,056 Mandatory commitments to sell mortgage loans Other assets — Other assets 315 Other liabilities 279 Other liabilities — Pay-fixed interest rate swap agreements - commercial Other assets 12,683 Other assets 17,567 Other liabilities 5,514 Other liabilities 504 Pay-variable interest rate swap agreements - commercial Other assets 5,514 Other assets 504 Other liabilities 12,683 Other liabilities 17,567 18,370 18,386 18,476 19,127 Total derivatives $ 38,683 $ 39,747 $ 21,835 $ 19,127
Derivative Instruments, Gain (Loss)	The effect of derivative financial instruments on the Consolidated Statements of Operations follows: Year Ended December 31, Gain (loss) Recognized Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion) Loss Location of Gain (Loss) 2023 2022 2021 2023 2022 2021 2023 2022 2021 (In thousands) Fair Value Hedges Pay-fixed interest rate swap agreement - commercial Interest and fees on loans $ (98) $ 831 $ 392 Pay-fixed interest rate swap agreement - securities available for sale Interest on securities available for sale - tax-exempt (4,619) 15,493 4,398 Pay-fixed interest rate swap agreement - installment Interest and fees on loans (1,305) 77 — Pay-fixed interest rate swap agreements - Mortgage Interest and fees on loans (2,131) — — Interest rate cap agreements - securities available for sale $ (848) $ — $ — Interest on securities available for sale - tax - exempt $ (262) $ — $ — Interest on securities available for sale - tax - exempt 90 — — Interest rate cap agreements - installment — — — Interest and fees on loans — — — Interest and fees on loans (14) — — Total $ (848) $ — $ — $ (262) $ — $ — $ (8,077) $ 16,401 $ 4,790 Cash Flow Hedges Interest rate floor agreements - commercial $ 635 $ — $ — Interest expense $ (175) $ — $ — Interest and fees on loans $ (175) $ — $ — No hedge designation Rate-lock mortgage loan commitments Net gains on mortgage loans $ 1,229 $ (3,196) $ (4,880) Mandatory commitments to sell mortgage loans Net gains on mortgage loans (594) 383 873 Pay-fixed interest rate swap agreements - commercial Interest income (9,894) 22,242 4,521 Pay-variable interest rate swap agreements -commercial Interest income 9,894 (22,242) (4,521) Interest rate swaption agreement Net gains on mortgage loans — (186) (2) Pay-variable interest rate swap agreement Non-interest expense - other (12) — — Pay-fixed interest rate swap agreements Interest expense — — 295 Interest rate cap agreements Interest expense — 245 30 Purchased options Interest expense — — (42) Written options Interest expense — — 42 Total $ 623 $ (2,754) $ (3,684)

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Summary of Loans to Directors and Executive Officers	A summary of loans to our directors and executive officers (which includes loans to entities in which the individual owns a 10% or more voting interest) for the years ended December 31 follows: 2023 2022 (In thousands) Balance at beginning of year $ 7,742 $ 6,879 New loans and advances 478 1,957 Repayments (847) (1,094) Balance at end of year $ 7,373 $ 7,742

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Lease, Cost	The cost components of our operating leases follows: 2023 2022 2021 (In thousands) Operating lease cost $ 1,436 $ 1,636 $ 1,672 Variable lease cost 97 78 63 Short-term lease cost 94 91 64 Total $ 1,627 $ 1,805 $ 1,799
Supplemental Balance Sheet Information Related to Operating Leases	Supplemental balance sheet information related to our operating leases follows: 2023 2022 (In thousands) Lease right of use asset (1) $ 4,911 $ 5,544 Lease liabilities (2) $ 5,114 $ 5,769 Weighted average remaining lease term (years) 6.03 5.86 Weighted average discount rate 2.7 % 2.4 % (1) Included in Accrued income and other assets (2) Included in Accrued expenses and other liabilities
Maturity Analysis of Lease Liabilities	Maturity analysis of our lease liabilities at December 31, 2023 based on required contractual payments follows: (In thousands) 2024 $ 1,142 2025 1,075 2026 903 2027 714 2028 685 2029 and thereafter 1,041 Total lease payments 5,560 Less imputed interest (446) Total $ 5,114

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Schedule of Actual Capital Amounts and Ratios	Our actual capital amounts and ratios at December 31 follow (1) : Actual Minimum for Minimum for Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) 2023 Total capital to risk-weighted assets Consolidated $ 573,972 13.71 % $ 335,014 8.00 % NA NA Independent Bank 521,374 12.46 334,673 8.00 $ 418,341 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 481,569 11.50 % $ 251,260 6.00 % NA NA Independent Bank 469,023 11.21 251,005 6.00 $ 334,673 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 443,065 10.58 % $ 188,445 4.50 % NA NA Independent Bank 469,023 11.21 188,254 4.50 $ 271,922 6.50 % Tier 1 capital to average assets Consolidated $ 481,569 9.03 % $ 213,227 4.00 % NA NA Independent Bank 469,023 8.80 213,180 4.00 $ 266,475 5.00 % 2022 Total capital to risk-weighted assets Consolidated $ 536,549 13.62 % $ 315,059 8.00 % NA NA Independent Bank 480,886 12.22 314,733 8.00 $ 393,416 10.00 % Tier 1 capital to risk-weighted assets Consolidated $ 447,299 11.36 % $ 236,294 6.00 % NA NA Independent Bank 431,685 10.97 236,049 6.00 $ 314,733 8.00 % Common equity tier 1 capital to risk-weighted assets Consolidated $ 408,863 10.38 % $ 177,221 4.50 % NA NA Independent Bank 431,685 10.97 177,037 4.50 $ 255,720 6.50 % Tier 1 capital to average assets Consolidated $ 447,299 8.86 % $ 201,875 4.00 % NA NA Independent Bank 431,685 8.56 201,820 4.00 $ 252,275 5.00 % _______________________________ (1) These ratios do not reflect a capital conservation buffer of 2.50% at December 31, 2023 and 2022. NA - Not applicable
Components Of Regulatory Capital	The components of our regulatory capital are as follows: Consolidated Independent Bank December 31, December 31, 2023 2022 2023 2022 (In thousands) Total shareholders’ equity $ 404,449 $ 347,596 $ 430,407 $ 370,418 Add (deduct) Accumulated other comprehensive loss for regulatory purposes 66,344 86,966 66,344 86,966 Goodwill and other intangibles (30,304) (30,851) (30,304) (30,851) CECL (1) 2,576 5,152 2,576 5,152 Common equity tier 1 capital 443,065 408,863 469,023 431,685 Qualifying trust preferred securities 38,504 38,436 — — Tier 1 capital 481,569 447,299 469,023 431,685 Subordinated debt 40,000 40,000 — — Allowance for credit losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets 52,403 49,250 52,351 49,201 Total risk-based capital $ 573,972 $ 536,549 $ 521,374 $ 480,886 (1) We elected the three years CECL transition method for regulatory purposes.

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring	Assets and liabilities measured at fair value, including financial assets for which we have elected the fair value option, were as follows: Fair Value Measurements Using Fair Value Quoted Prices Significant Significant (In thousands) December 31, 2023: Measured at Fair Value on a Recurring Basis Assets Securities available for sale U.S. agency $ 9,507 $ — $ 9,507 $ — U.S. agency residential mortgage-backed 81,217 — 81,217 — U.S. agency commercial mortgage-backed 12,297 — 12,297 — Private label mortgage-backed 86,469 — 86,469 — Other asset backed 112,931 — 112,931 — Obligations of states and political subdivisions 302,737 — 302,737 — Corporate 73,250 — 73,250 — Trust preferred 942 — 942 — Loans held for sale, carried at fair value 12,063 — 12,063 — Capitalized mortgage loan servicing rights 42,243 — — 42,243 Derivatives (1) 38,683 — 38,683 — Liabilities Derivatives (2) 21,835 — 21,835 — Measured at Fair Value on a Non-recurring Basis: Assets Collateral dependent loans (3) Commercial Commercial and industrial 551 — — 551 Mortgage 1-4 family owner occupied - non-jumbo 732 — — 732 1-4 family non-owner occupied 33 — — 33 1-4 family - 2nd lien 157 — — 157 Resort lending 92 — — 92 Installment Boat lending 192 — — 192 Recreational vehicle lending 196 — — 196 Other 66 — — 66 ______________________________________ (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (3) Only includes individually evaluated loans with specific loss allocations based on collateral value. Fair Value Measurements Using Fair Value Quoted Prices Significant Significant (In thousands) December 31, 2022: Measured at Fair Value on a Recurring Basis Assets Securities available for sale U.S. agency $ 12,101 $ — $ 12,101 $ — U.S. agency residential mortgage-backed 90,458 — 90,458 — U.S. agency commercial mortgage-backed 13,453 — 13,453 — Private label mortgage-backed 93,845 — 93,845 — Other asset backed 194,725 — 194,725 — Obligations of states and political subdivisions 295,677 — 295,677 — Corporate 78,157 — 78,157 — Trust preferred 931 — 931 — Loans held for sale, carried at fair value 26,518 — 26,518 — Capitalized mortgage loan servicing rights 42,489 — — 42,489 Derivatives (1) 39,747 — 39,747 — Liabilities Derivatives (2) 19,127 — 19,127 — Measured at Fair Value on a Non-recurring Basis: Assets Loans held for sale, carried at the lower of cost or fair value 20,367 20,367 — — Collateral dependent loans (3) Commercial Commercial and industrial 138 — — 138 Commercial real estate 1,068 — — 1,068 Mortgage 1-4 family owner occupied - non-jumbo 415 — — 415 1-4 family non-owner occupied 52 — — 52 1-4 family - 2nd lien 165 — — 165 Resort lending 25 — — 25 Installment Boat lending 196 — — 196 Recreational vehicle lending 19 — — 19 Other 87 — — 87 ________________________________________ (1) Included in accrued income and other assets in the Consolidated Statements of Financial Condition. (2) Included in accrued expenses and other liabilities in the Consolidated Statements of Financial Condition. (3) Only includes individually evaluated loans with specific loss allocations based on collateral value.
Fair Value Option, Disclosures	Changes in fair values of financial assets for which we have elected the fair value option for the years ended December 31 were as follows: Net Gains (Losses) Mortgage Total (In thousands) 2023 Loans held for sale $ 2,281 $ — $ 2,281 Capitalized mortgage loan servicing rights — (4,202) (4,202) 2022 Loans held for sale (3,393) — (3,393) Capitalized mortgage loan servicing rights — 10,196 10,196 2021 Loans held for sale (2,805) — (2,805) Capitalized mortgage loan servicing rights — (2,108) (2,108)
Reconciliation for all Assets Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)	A reconciliation for all assets and (liabilities) measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31 follows: Capitalized Mortgage 2023 2022 2021 (In thousands) Beginning balance $ 42,489 $ 26,232 $ 16,904 Total losses realized and unrealized: Included in results of operations (4,202) 10,196 (2,108) Included in other comprehensive income (loss) — — — Purchases, issuances, settlements, maturities and calls 3,956 6,061 11,436 Transfers in and/or out of Level 3 — — — Ending balance $ 42,243 $ 42,489 $ 26,232 Amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets and liabilities still held at December 31 $ (4,202) $ 10,196 $ (2,108)
Quantitative Information About Level 3 Fair Value Measurements Measured on a Recurring Basis and Non-recurring Basis	The fair value of our capitalized mortgage loan servicing rights has been determined based on a valuation model used by an independent third party as discussed above. The significant unobservable inputs used in the fair value measurement of the capitalized mortgage loan servicing rights are discount rate, cost to service, ancillary income, float rate and prepayment rate. Significant changes in all five of these assumptions in isolation would result in significant changes to the value of our capitalized mortgage loan servicing rights. Quantitative information about our Level 3 fair value measurements measured on a recurring basis follows: Asset Valuation Unobservable Range Weighted (In thousands) 2023 Capitalized mortgage loan servicing rights $ 42,243 Present value of net servicing revenue Discount rate 10.00% to 14.27% 10.25 % Cost to service $70 to $442 $ 79 Ancillary income 20 to 30 20 Float rate 3.82 % Prepayment rate 6.56% to 26.47% 8.50 % 2022 Capitalized mortgage loan servicing rights $ 42,489 Present value of net servicing revenue Discount rate 10.00% to 13.23% 10.12 % Cost to service $66 to $150 $ 78 Ancillary income 20 to 35 21 Float rate 4.03 % 4.03 % Prepayment rate 7.03% to 30.40% 7.97 % Quantitative information about Level 3 fair value measurements measured on a non-recurring basis follows: Asset Valuation Unobservable Range Weighted (In thousands) 2023 Collateral dependent loans Commercial $ 551 Sales comparison approach Adjustment for differences between comparable sales (5.0)% to 6.0% (0.4) % Mortgage and Installment (1) 1,468 Sales comparison approach Adjustment for differences between comparable sales (4.1) to 10.5 3.1 2022 Collateral dependent loans Commercial $ 1,206 Sales comparison approach Adjustment for differences between comparable sales 41.7% to 20.0% (0.4) % Mortgage and Installment (1) 959 Sales comparison approach Adjustment for differences between comparable sales (73.3) to 65.2 (5.3) ______________________________________ (1) In addition to the valuation techniques and unobservable inputs discussed above, at December 31, 2023 and 2022 certain collateral dependent installment loans totaling approximately $0.45 million and $0.30 million are secured by collateral other than real estate. For the majority of these loans, we apply internal discount rates to industry valuation guides.
Aggregate Fair Value and Aggregate Remaining Contractual Principal Balance for Loans Held for Sale	The following table reflects the difference between the aggregate fair value and the aggregate remaining contractual principal balance outstanding for loans held for sale for which the fair value option has been elected at December 31: Aggregate Difference Contractual (In thousands) Loans held for sale 2023 $ 12,063 $ (61) $ 12,124 2022 26,518 (2,342) 28,860 2021 55,470 1,051 54,419

Fair Values of Financial Inst_2

Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Values Of Financial Instruments [Abstract]
Estimated Fair Values and Recorded Book Balances	The estimated recorded book balances and fair values at December 31 follow: Fair Value Using Recorded Fair Value Quoted Significant Significant (In thousands) 2023 Assets Cash and due from banks $ 68,208 $ 68,208 $ 68,208 $ — $ — Interest bearing deposits 101,573 101,573 101,573 — — Securities available for sale 679,350 679,350 — 679,350 — Securities held to maturity 353,988 318,606 — 318,606 — Federal Home Loan Bank and Federal Reserve Bank Stock 16,821 NA NA NA NA Net loans and loans held for sale 3,748,306 3,453,790 — 12,063 3,441,727 Accrued interest receivable 19,044 19,044 58 6,486 12,500 Derivative financial instruments 38,683 38,683 — 38,683 — Liabilities Deposits with no stated maturity (1) $ 3,704,808 $ 3,704,808 $ 3,704,808 $ — $ — Deposits with stated maturity (1) 918,071 914,404 — 914,404 — Other borrowings 50,026 49,831 — 49,831 — Subordinated debt 39,510 40,352 — 40,352 — Subordinated debentures 39,728 38,103 — 38,103 — Accrued interest payable 6,534 6,534 482 6,052 — Derivative financial instruments 21,835 21,835 — 21,835 — 2022 Assets Cash and due from banks $ 70,180 $ 70,180 $ 70,180 $ — $ — Interest bearing deposits 4,191 4,191 4,191 — — Securities available for sale 779,347 779,347 — 779,347 — Securities held to maturity 374,818 335,418 — 335,418 — Federal Home Loan Bank and Federal Reserve Bank Stock 17,653 NA NA NA NA Net loans and loans held for sale 3,459,802 3,185,518 20,367 26,518 3,138,633 Accrued interest receivable 16,513 16,513 1 6,503 10,009 Derivative financial instruments 39,747 39,747 — 39,747 — Liabilities Deposits with no stated maturity (1) $ 3,798,848 $ 3,798,848 $ 3,798,848 $ — $ — Deposits with stated maturity (1) 580,221 573,739 — 573,739 — Other borrowings 86,006 86,006 — 86,006 — Subordinated debt 39,433 41,058 — 41,058 — Subordinated debentures 39,660 38,982 — 38,982 — Accrued interest payable 2,287 2,287 415 1,872 — Derivative financial instruments 19,127 19,127 — 19,127 — NA – Not applicable (1) Deposits with no stated maturity include reciprocal deposits with a recorded book balance of $723.014 million and $555.781 million at December 31, 2023 and 2022, respectively. Deposits with a stated maturity include reciprocal deposits with a recorded book balance of $109.006 million and $46.794 million at December 31, 2023 and 2022, respectively.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	A summary of changes in accumulated other comprehensive income (loss) (‘‘AOCIL’’), net of tax during the years ended December 31 follows: Unrealized Unrealized Losses on Securities Transferred to Securities HTM (1) Dispropor- Unrealized Gains on Derivative Instruments Total (In thousands) 2023 Balances at beginning of period $ (68,742) $ (18,223) $ (5,798) $ — $ (92,763) Other comprehensive income (loss) before reclassifications 17,454 2,815 — (168) 20,101 Amounts reclassified from AOCIL 175 — — 345 520 Net current period other comprehensive income 17,629 2,815 — 177 20,621 Balances at end of period $ (51,113) $ (15,408) $ (5,798) $ 177 $ (72,142) 2022 Balances at beginning of period $ 6,299 $ — $ (5,798) $ — $ 501 Other comprehensive loss before reclassifications (75,258) (18,223) — — (93,481) Amounts reclassified from AOCIL 217 — — — 217 Net current period other comprehensive loss (75,041) (18,223) — — (93,264) Balances at end of period $ (68,742) $ (18,223) $ (5,798) $ — $ (92,763) 2021 Balances at beginning of period $ 15,822 $ — $ (5,798) $ — $ 10,024 Other comprehensive loss before reclassifications (8,408) — — — (8,408) Amounts reclassified from AOCIL (1,115) — — — (1,115) Net current period other comprehensive loss (9,523) — — — (9,523) Balances at end of period $ 6,299 $ — $ (5,798) $ — $ 501 (1) Represents the remaining unrealized loss to be accreted on securities that were transferred from AFS to HTM on April 1, 2022.
Reclassifications Out of Each Component of AOCIL	A summary of reclassifications out of each component of AOCIL for the years ended December 31 follows: AOCIL Component Reclassified Affected Line Item in (In thousands) 2023 Unrealized gains (losses) on securities available for sale $ (222) Net gains (losses) on securities available for sale (47) Income tax expense $ (175) Reclassifications, net of tax Unrealized gains on derivative instruments $ 437 Interest income 92 Income tax expense $ 345 Reclassifications, net of tax $ (520) Total reclassifications for the period, net of tax 2022 Unrealized gains (losses) on securities available for sale $ (275) Net gains (losses) on securities available for sale (58) Income tax expense $ (217) Reclassifications, net of tax 2021 Unrealized gains (losses) on securities available for sale $ 1,411 Net gains (losses) on securities available for sale 296 Income tax expense $ 1,115 Reclassifications, net of tax

Independent Bank Corporation _2

Independent Bank Corporation (Parent Company Only) Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Condensed Statements of Financial Condition	December 31, 2023 2022 (In thousands) ASSETS Cash and due from banks $ 6,519 $ 10,502 Interest bearing deposits - time 40,000 40,000 Investment in subsidiaries 436,887 376,930 Accrued income and other assets 4,419 6,220 Total Assets $ 487,825 $ 433,652 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debt $ 39,510 $ 39,433 Subordinated debentures 39,728 39,660 Accrued expenses and other liabilities 3,186 6,048 Shareholders’ equity 405,401 348,511 Total Liabilities and Shareholders’ Equity $ 487,825 $ 433,652
Condensed Statements of Operations	CONDENSED STATEMENTS OF OPERATIONS Year Ended December 31, 2023 2022 2021 (In thousands) OPERATING INCOME Dividends from subsidiary $ 24,000 $ 30,000 $ 32,000 Interest income 1,317 199 55 Other income 96 54 33 Total Operating Income 25,413 30,253 32,088 OPERATING EXPENSES Interest expense 5,726 4,311 3,625 Administrative and other expenses 1,134 892 787 Total Operating Expenses 6,860 5,203 4,412 Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries 18,553 25,050 27,676 Income tax benefit (1,215) (1,108) (1,048) Income Before Equity in Undistributed Net Income of Subsidiaries 19,768 26,158 28,724 Equity in undistributed net income of subsidiaries 39,299 37,193 34,171 Net Income $ 59,067 $ 63,351 $ 62,895
Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS Year Ended December 31, 2023 2022 2021 (In thousands) Net Income $ 59,067 $ 63,351 $ 62,895 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES Deferred income tax benefit (56) (110) (81) Share based compensation 91 95 95 Accretion of discount on subordinated debt and debentures 145 144 144 (Increase) decrease in accrued income and other assets 1,857 (6,012) 788 Increase (decrease) in accrued expenses and other liabilities (2,862) 5,205 159 Equity in undistributed net income of subsidiaries (39,299) (37,193) (34,171) Total Adjustments (40,124) (37,871) (33,066) Net Cash From Operating Activities 18,943 25,480 29,829 CASH FLOW USED IN INVESTING ACTIVITIES Purchases of interest bearing deposits - time (80,000) (115,000) (160,000) Maturity of interest bearing deposits - time 80,000 115,000 160,000 Net Cash Used In Investing Activities — — — CASH FLOW USED IN FINANCING ACTIVITIES Dividends paid (19,327) (18,565) (18,155) Proceeds from issuance of common stock 2,208 2,124 1,913 Share based compensation withholding obligation (650) (620) (691) Repurchase of common stock (5,157) (4,010) (17,269) Net Cash Used In Financing Activities (22,926) (21,071) (34,202) Net Increase (Decrease) in Cash and Cash Equivalents (3,983) 4,409 (4,373) Cash and Cash Equivalents at Beginning of Year 10,502 6,093 10,466 Cash and Cash Equivalents at End of Year $ 6,519 $ 10,502 $ 6,093

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of our revenue sources by attribute for the years ended December 31 follow: Service Other Interchange Investment Total 2023 (In thousands) Retail Overdraft fees $ 9,686 $ — $ — $ — $ 9,686 Account service charges 2,162 — — — 2,162 ATM fees — 1,636 — — 1,636 Other — 993 — — 993 Business Overdraft fees 513 — — — 513 ATM fees — 47 — — 47 Other — 414 — — 414 Interchange income — — 13,996 — 13,996 Asset management revenue — — — 1,861 1,861 Transaction based revenue — — — 1,595 1,595 Total $ 12,361 $ 3,090 $ 13,996 $ 3,456 $ 32,903 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 3,090 Investment and insurance commissions 3,456 Bank owned life insurance (1) 474 Other (1) 5,459 Total $ 12,479 (1) Excluded from the scope of ASC Topic 606. Service Other Interchange Investment Total 2022 (In thousands) Retail Overdraft fees $ 10,090 $ — $ — $ — $ 10,090 Account service charges 1,626 — — — 1,626 ATM fees — 1,186 — — 1,186 Other — 972 — — 972 Business Overdraft fees 572 — — — 572 ATM fees — 29 — — 29 Other — 315 — — 315 Interchange income — — 13,955 — 13,955 Asset management revenue — — — 1,781 1,781 Transaction based revenue — — — 1,117 1,117 Total $ 12,288 $ 2,502 $ 13,955 $ 2,898 $ 31,643 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,502 Investment and insurance commissions 2,898 Bank owned life insurance (1) 360 Other (1) 4,977 Total $ 10,737 (1) Excluded from the scope of ASC Topic 606. Service Other Interchange Investment Total 2021 (In thousands) Retail Overdraft fees $ 8,431 $ — $ — $ — $ 8,431 Account service charges 1,130 — — — 1,130 ATM fees — 1,109 — — 1,109 Other — 819 — — 819 Business Overdraft fees 609 — — — 609 ATM fees — 24 — — 24 Other — 328 — — 328 Interchange income — — 14,045 — 14,045 Asset management revenue — — — 1,689 1,689 Transaction based revenue — — — 914 914 Total $ 10,170 $ 2,280 $ 14,045 $ 2,603 $ 29,098 Reconciliation to Consolidated Statement of Operations: Non-interest income - other: Other deposit related income $ 2,280 Investment and insurance commissions 2,603 Bank owned life insurance (1) 567 Other (1) 3,942 Total $ 9,392 (1) Excluded from the scope of ASC Topic 606.

Accounting Policies - Nature of

Accounting Policies - Nature of Operations (Details)	Dec. 31, 2023
Accounting Policies [Abstract]
Percentage of loan portfolio secured by real estate	70.80%

Accounting Policies - Operating

Accounting Policies - Operating Segments (Details) - segment	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Segments [Abstract]
Number of reportable segments	1	1	1

Accounting Policies - Capitaliz

Accounting Policies - Capitalized Mortgage Loan Servicing Rights (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Mortgage Loan Servicing Rights [Abstract]
Mortgage loan servicing fees	$ 8.8	$ 8.6	$ 7.9

Accounting Policies - Securitie

Accounting Policies - Securities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Apr. 01, 2022	Dec. 31, 2021
Schedule of Held-to-Maturity Securities [Line Items]
Available for sale securities amortized cost transferred to held to maturity			$ 418,100,000
Available for sale securities unrealized loss transferred to held to maturity			$ 26,500,000
Debt securities, held-to-maturity, allowance for credit loss	$ 157,000	$ 168,000		$ 0
U.S. agency
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss	0	0
U.S. agency commercial mortgage-backed
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss	0	0
U.S. agency residential mortgage-backed
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss	$ 0	$ 0

Accounting Policies - Loan Reve

Accounting Policies - Loan Revenue Recognition (Details)	12 Months Ended
	Dec. 31, 2023 payment
Loan Revenue Recognition [Abstract]
Number of days past due	90 days
Number of consecutive payments for mortgage loans missed	4

Accounting Policies - Property

Accounting Policies - Property and Equipment (Details) - Maximum	Dec. 31, 2023
Buildings
Property, Plant and Equipment, Useful Life [Abstract]
Estimated useful lives	39 years
Equipment
Property, Plant and Equipment, Useful Life [Abstract]
Estimated useful lives	7 years

Accounting Policies - Bank Owne

Accounting Policies - Bank Owned Life Insurance (Details)	Dec. 31, 2023 employee
Bank Owned Life Insurance [Abstract]
Number of lives of group flexible premium non-participating variable life insurance contract	256

Accounting Policies - Other Int

Accounting Policies - Other Intangibles (Details)	Dec. 31, 2023
Minimum
Finite Lived Intangible Asset Useful Life [Abstract]
Finite-lived intangible asset, useful life	10 years
Maximum
Finite Lived Intangible Asset Useful Life [Abstract]
Finite-lived intangible asset, useful life	15 years

Accounting Policies - Common St

Accounting Policies - Common Stock (Details) shares in Millions	Dec. 31, 2023 shares
Dividend Reinvestment Plan
Reserved for Future Issuance [Abstract]
Common stock reserved for issuance (in shares)	0.1
Long-Term Incentive Plans
Reserved for Future Issuance [Abstract]
Common stock reserved for issuance (in shares)	0.6
Director Stock Purchase Plan
Reserved for Future Issuance [Abstract]
Common stock reserved for issuance (in shares)	0.2

Restrictions on Cash and Due _2

Restrictions on Cash and Due From Banks (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2023	Dec. 31, 2022
Restricted Cash and Investments [Abstract]
Average reserve balances maintained	$ 0	$ 0	$ 0
Reserve balances held at unrelated financial institutions		$ 300,000	$ 300,000

Securities - Available for Sale

Securities - Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	$ 744,050	$ 866,363
Debt securities, available-for-sale, unrealized gains	464	329
Debt securities, available-for-sale, unrealized losses	65,164	87,345
Securities available for sale	679,350	779,347
U.S. agency
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	10,299	13,191
Debt securities, available-for-sale, unrealized gains	5	10
Debt securities, available-for-sale, unrealized losses	797	1,100
Securities available for sale	9,507	12,101
U.S. agency residential mortgage-backed
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	90,195	100,700
Debt securities, available-for-sale, unrealized gains	3	19
Debt securities, available-for-sale, unrealized losses	8,981	10,261
Securities available for sale	81,217	90,458
U.S. agency commercial mortgage-backed
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	13,706	15,047
Debt securities, available-for-sale, unrealized gains	0	0
Debt securities, available-for-sale, unrealized losses	1,409	1,594
Securities available for sale	12,297	13,453
Private label mortgage-backed
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	93,527	102,196
Debt securities, available-for-sale, unrealized gains	249	245
Debt securities, available-for-sale, unrealized losses	7,307	8,596
Securities available for sale	86,469	93,845
Other asset backed
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	114,867	200,755
Debt securities, available-for-sale, unrealized gains	3	0
Debt securities, available-for-sale, unrealized losses	1,939	6,030
Securities available for sale	112,931	194,725
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	341,177	346,187
Debt securities, available-for-sale, unrealized gains	204	55
Debt securities, available-for-sale, unrealized losses	38,644	50,565
Securities available for sale	302,737	295,677
Corporate
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	79,296	87,308
Debt securities, available-for-sale, unrealized gains	0	0
Debt securities, available-for-sale, unrealized losses	6,046	9,151
Securities available for sale	73,250	78,157
Trust preferred
Debt Securities, Available-for-sale [Abstract]
Total securities available-for-sale, amortized cost	983	979
Debt securities, available-for-sale, unrealized gains	0	0
Debt securities, available-for-sale, unrealized losses	41	48
Securities available for sale	$ 942	$ 931

Securities - Held to Maturity (

Securities - Held to Maturity (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	$ 353,988,000	$ 374,818,000
Debt securities held-to-maturity, transferred unrealized loss	19,503,000	23,066,000
Debt securities, held-to-maturity, allowance for credit loss	157,000	168,000	$ 0
Total securities held-to-maturity, amortized cost	373,648,000	398,052,000
Debt securities, held-to-maturity, unrealized gains	868,000	11,000
Debt securities, held-to-maturity, unrealized losses	55,910,000	62,645,000
Debt securities, held-to-maturity, fair value	318,606,000	335,418,000
U.S. agency
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	25,768,000	27,634,000
Debt securities held-to-maturity, transferred unrealized loss	1,603,000	1,839,000
Debt securities, held-to-maturity, allowance for credit loss	0	0
Total securities held-to-maturity, amortized cost	27,371,000	29,473,000
Debt securities, held-to-maturity, unrealized gains	0	0
Debt securities, held-to-maturity, unrealized losses	4,892,000	5,066,000
Debt securities, held-to-maturity, fair value	22,479,000	24,407,000
U.S. agency residential mortgage-backed
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	108,770,000	117,650,000
Debt securities held-to-maturity, transferred unrealized loss	9,715,000	10,845,000
Debt securities, held-to-maturity, allowance for credit loss	0	0
Total securities held-to-maturity, amortized cost	118,485,000	128,495,000
Debt securities, held-to-maturity, unrealized gains	0	0
Debt securities, held-to-maturity, unrealized losses	23,849,000	25,239,000
Debt securities, held-to-maturity, fair value	94,636,000	103,256,000
U.S. agency commercial mortgage-backed
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	4,146,000	4,798,000
Debt securities held-to-maturity, transferred unrealized loss	153,000	228,000
Debt securities, held-to-maturity, allowance for credit loss	0	0
Total securities held-to-maturity, amortized cost	4,299,000	5,026,000
Debt securities, held-to-maturity, unrealized gains	0	0
Debt securities, held-to-maturity, unrealized losses	460,000	596,000
Debt securities, held-to-maturity, fair value	3,839,000	4,430,000
Private label mortgage-backed
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	7,302,000	7,242,000
Debt securities held-to-maturity, transferred unrealized loss	302,000	416,000
Debt securities, held-to-maturity, allowance for credit loss	4,000	1,000	0
Total securities held-to-maturity, amortized cost	7,608,000	7,659,000
Debt securities, held-to-maturity, unrealized gains	0	0
Debt securities, held-to-maturity, unrealized losses	854,000	997,000
Debt securities, held-to-maturity, fair value	6,754,000	6,662,000
Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	161,352,000	168,134,000
Debt securities held-to-maturity, transferred unrealized loss	6,879,000	8,555,000
Debt securities, held-to-maturity, allowance for credit loss	33,000	39,000	0
Total securities held-to-maturity, amortized cost	168,264,000	176,728,000
Debt securities, held-to-maturity, unrealized gains	88,000	11,000
Debt securities, held-to-maturity, unrealized losses	18,807,000	25,591,000
Debt securities, held-to-maturity, fair value	149,545,000	151,148,000
Corporate
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	45,702,000	48,418,000
Debt securities held-to-maturity, transferred unrealized loss	803,000	1,130,000
Debt securities, held-to-maturity, allowance for credit loss	116,000	123,000	0
Total securities held-to-maturity, amortized cost	46,621,000	49,671,000
Debt securities, held-to-maturity, unrealized gains	780,000	0
Debt securities, held-to-maturity, unrealized losses	7,033,000	5,156,000
Debt securities, held-to-maturity, fair value	40,368,000	44,515,000
Trust preferred
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Total securities held-to-maturity, amortized cost	948,000	942,000
Debt securities held-to-maturity, transferred unrealized loss	48,000	53,000
Debt securities, held-to-maturity, allowance for credit loss	4,000	5,000	$ 0
Total securities held-to-maturity, amortized cost	1,000,000	1,000,000
Debt securities, held-to-maturity, unrealized gains	0	0
Debt securities, held-to-maturity, unrealized losses	15,000	0
Debt securities, held-to-maturity, fair value	$ 985,000	$ 1,000,000

Securities - Narrative (Details

Securities - Narrative (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($) security	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($)	Apr. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-sale [Line Items]
Available for sale securities amortized cost transferred to held to maturity					$ 418,100,000
Available for sale securities unrealized loss transferred to held to maturity					$ 26,500,000
Debt securities, available-for-sale, allowance for credit loss			$ 0	$ 0		$ 0
Debt securities, available-for-sale, accrued interest receivable			$ 4,600,000	$ 4,700,000
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]			Accrued income and other assets	Accrued income and other assets
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, accrued interest, after allowance for credit loss			$ 1,800,000	$ 1,800,000
Debt Securities, Held-to-Maturity, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]			Accrued income and other assets	Accrued income and other assets
Debt securities, held-to-maturity, allowance for credit loss			$ 157,000	$ 168,000		0
Securities HTM, number of defaulted securities | security		1
Securities HTM, provision for credit losses, period increase (decrease)		$ 3,000,000
Securities HTM charged against the allowance		$ 3,000,000	3,000,000	0
Pledged securities with book value			$ 103,600,000	$ 0
Shareholder equity threshold not exceeded by revenue or taxing authority amount, percentage			10%	10%
Subsequent Event
Schedule of Held-to-Maturity Securities [Line Items]
Proceeds from sale of held-to-maturity	$ 1,100,000
U.S. agency
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			31
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 0	$ 0
U.S. agency residential mortgage-backed
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			169
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 0	0
U.S. agency commercial mortgage-backed
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			11
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 0	0
Private label mortgage-backed
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			88
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 4,000	1,000		0
Securities HTM charged against the allowance			$ 0	0
Other asset backed
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			104
Corporate
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			76
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 116,000	123,000		0
Securities HTM charged against the allowance			$ 3,000,000	0
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			327
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 33,000	39,000		0
Securities HTM charged against the allowance			$ 0	0
Trust preferred
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, unrealized loss position, number of positions | security			1
Schedule of Held-to-Maturity Securities [Line Items]
Debt securities, held-to-maturity, allowance for credit loss			$ 4,000	5,000		$ 0
Securities HTM charged against the allowance			$ 0	$ 0

Securities - Gross Unrealized L

Securities - Gross Unrealized Losses and Fair Values by Investment Type (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	$ 14,487	$ 275,781
Debt securities, available-for-sale, unrealized losses, less than twelve months	445	19,984
Debt securities, available-for-sale, fair value, twelve months or more	652,697	490,301
Debt securities, available-for-sale, unrealized losses, twelve months or more	64,719	67,361
Debt securities, available-for-sale, fair value, total	667,184	766,082
Debt securities, available-for-sale, unrealized losses, total	65,164	87,345
U.S. agency
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	130	8,244
Debt securities, available-for-sale, unrealized losses, less than twelve months	0	799
Debt securities, available-for-sale, fair value, twelve months or more	8,453	2,587
Debt securities, available-for-sale, unrealized losses, twelve months or more	797	301
Debt securities, available-for-sale, fair value, total	8,583	10,831
Debt securities, available-for-sale, unrealized losses, total	797	1,100
U.S. agency residential mortgage-backed
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	358	33,784
Debt securities, available-for-sale, unrealized losses, less than twelve months	1	1,920
Debt securities, available-for-sale, fair value, twelve months or more	80,008	54,793
Debt securities, available-for-sale, unrealized losses, twelve months or more	8,980	8,341
Debt securities, available-for-sale, fair value, total	80,366	88,577
Debt securities, available-for-sale, unrealized losses, total	8,981	10,261
U.S. agency commercial mortgage-backed
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	0	1,609
Debt securities, available-for-sale, unrealized losses, less than twelve months	0	73
Debt securities, available-for-sale, fair value, twelve months or more	12,297	11,844
Debt securities, available-for-sale, unrealized losses, twelve months or more	1,409	1,521
Debt securities, available-for-sale, fair value, total	12,297	13,453
Debt securities, available-for-sale, unrealized losses, total	1,409	1,594
Private label mortgage-backed
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	6,285	39,954
Debt securities, available-for-sale, unrealized losses, less than twelve months	356	2,582
Debt securities, available-for-sale, fair value, twelve months or more	79,507	53,346
Debt securities, available-for-sale, unrealized losses, twelve months or more	6,951	6,014
Debt securities, available-for-sale, fair value, total	85,792	93,300
Debt securities, available-for-sale, unrealized losses, total	7,307	8,596
Other asset backed
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	7,714	110,859
Debt securities, available-for-sale, unrealized losses, less than twelve months	88	2,657
Debt securities, available-for-sale, fair value, twelve months or more	97,203	83,802
Debt securities, available-for-sale, unrealized losses, twelve months or more	1,851	3,373
Debt securities, available-for-sale, fair value, total	104,917	194,661
Debt securities, available-for-sale, unrealized losses, total	1,939	6,030
Obligations of states and political subdivisions
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	0	56,455
Debt securities, available-for-sale, unrealized losses, less than twelve months	0	10,216
Debt securities, available-for-sale, fair value, twelve months or more	301,038	231,705
Debt securities, available-for-sale, unrealized losses, twelve months or more	38,644	40,349
Debt securities, available-for-sale, fair value, total	301,038	288,160
Debt securities, available-for-sale, unrealized losses, total	38,644	50,565
Corporate
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	0	24,876
Debt securities, available-for-sale, unrealized losses, less than twelve months	0	1,737
Debt securities, available-for-sale, fair value, twelve months or more	73,249	51,293
Debt securities, available-for-sale, unrealized losses, twelve months or more	6,046	7,414
Debt securities, available-for-sale, fair value, total	73,249	76,169
Debt securities, available-for-sale, unrealized losses, total	6,046	9,151
Trust preferred
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Debt securities, available-for-sale, fair value, less than twelve months	0	0
Debt securities, available-for-sale, unrealized losses, less than twelve months	0	0
Debt securities, available-for-sale, fair value, twelve months or more	942	931
Debt securities, available-for-sale, unrealized losses, twelve months or more	41	48
Debt securities, available-for-sale, fair value, total	942	931
Debt securities, available-for-sale, unrealized losses, total	$ 41	$ 48

Securities - Held to Maturity,

Securities - Held to Maturity, Credit Quality (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	$ 353,988	$ 374,818
Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	7,302	7,242
Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	161,352	168,134
Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	45,702	48,418
Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	948	942
AAA
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	43,931	40,118
AAA | Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	7,302	7,242
AAA | Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	36,629	32,876
AAA | Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
AAA | Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
AA
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	102,583	110,033
AA | Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
AA | Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	102,583	110,033
AA | Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
AA | Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
A
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	10,095	10,817
A | Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
A | Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	3,172	3,917
A | Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	6,923	6,900
A | Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
BBB
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	34,769	39,788
BBB | Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
BBB | Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	856	1,167
BBB | Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	33,913	38,621
BBB | Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
BB
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	1,943
BB | Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0
BB | Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0
BB | Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	1,943
BB | Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0
Non-rated
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	21,983	23,980
Non-rated | Private label mortgage-backed
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	0	0
Non-rated | Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	18,112	20,141
Non-rated | Corporate
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	2,923	2,897
Non-rated | Trust preferred
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	948	942
Credit Rated and Non-rated Securities HTM
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Carrying value	$ 215,304	$ 224,736

Securities - Held-to-Maturity,

Securities - Held-to-Maturity, Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 168	$ 168	$ 0
Provision for credit losses		2,989	168
Recoveries credited to the allowance		0	0
Securities HTM charged against the allowance	(3,000)	(3,000)	0
Balance at end of period		157	168
Private label mortgage-backed
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	1	1	0
Provision for credit losses		3	1
Recoveries credited to the allowance		0	0
Securities HTM charged against the allowance		0	0
Balance at end of period		4	1
Obligations of states and political subdivisions
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	39	39	0
Provision for credit losses		(6)	39
Recoveries credited to the allowance		0	0
Securities HTM charged against the allowance		0	0
Balance at end of period		33	39
Corporate
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	123	123	0
Provision for credit losses		2,993	123
Recoveries credited to the allowance		0	0
Securities HTM charged against the allowance		(3,000)	0
Balance at end of period		116	123
Trust preferred
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 5	5	0
Provision for credit losses		(1)	5
Recoveries credited to the allowance		0	0
Securities HTM charged against the allowance		0	0
Balance at end of period		$ 4	$ 5

Securities - Amortized Cost and

Securities - Amortized Cost and Fair Value of Securities Available for Sale Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Amortized Cost, Fiscal Year Maturity [Abstract]
Maturing within one year	$ 5,471
Maturing after one year but within five years	153,786
Maturing after five years but within ten years	67,713
Maturing after ten years	204,785
Securities available-for-sale, amortized cost	431,755
Total securities available-for-sale, amortized cost	744,050	$ 866,363
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Maturing within one year	5,382
Maturing after one year but within five years	141,420
Maturing after five years but within ten years	59,667
Maturing after ten years	179,967
Total securities available-for-sale, fair value	386,436
Total securities available-for-sale, fair value	679,350	779,347
U.S. agency residential mortgage-backed
Debt Securities, Available-for-sale, Amortized Cost, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, amortized cost	90,195
Total securities available-for-sale, amortized cost	90,195	100,700
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, fair value.	81,217
Total securities available-for-sale, fair value	81,217	90,458
U.S. agency commercial mortgage-backed
Debt Securities, Available-for-sale, Amortized Cost, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, amortized cost	13,706
Total securities available-for-sale, amortized cost	13,706	15,047
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, fair value.	12,297
Total securities available-for-sale, fair value	12,297	13,453
Private label mortgage-backed
Debt Securities, Available-for-sale, Amortized Cost, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, amortized cost	93,527
Total securities available-for-sale, amortized cost	93,527	102,196
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, fair value.	86,469
Total securities available-for-sale, fair value	86,469	93,845
Other asset backed
Debt Securities, Available-for-sale, Amortized Cost, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, amortized cost	114,867
Total securities available-for-sale, amortized cost	114,867	200,755
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Available-for-sale securities, without single maturity, fair value.	112,931
Total securities available-for-sale, fair value	$ 112,931	$ 194,725

Securities - Amortized Cost a_2

Securities - Amortized Cost and Fair Value of Held To Maturity Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity [Abstract]
Maturing within one year	$ 4,881
Maturing after one year but within five years	55,292
Maturing after five years but within ten years	99,383
Maturing after ten years	83,700
Total securities held-to-maturity, amortized cost	243,256
Total securities held-to-maturity, amortized cost	373,648	$ 398,052
Debt Securities, Held-to-Maturity, Fair Value, Maturity [Abstract]
Maturing within one year	4,874
Maturing after one year but within five years	50,856
Maturing after five years but within ten years	85,409
Maturing after ten years	72,238
Total securities held-to-maturity, fair value	213,377
Total securities held-to-maturity, fair value	318,606	335,418
U.S. agency residential mortgage-backed
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity [Abstract]
Held to maturity securities, without single maturity date, amortized cost	118,485
Total securities held-to-maturity, amortized cost	118,485	128,495
Debt Securities, Held-to-Maturity, Fair Value, Maturity [Abstract]
Held to maturity securities, without single maturity date, fair value	94,636
Total securities held-to-maturity, fair value	94,636	103,256
U.S. agency commercial mortgage-backed
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity [Abstract]
Held to maturity securities, without single maturity date, amortized cost	4,299
Total securities held-to-maturity, amortized cost	4,299	5,026
Debt Securities, Held-to-Maturity, Fair Value, Maturity [Abstract]
Held to maturity securities, without single maturity date, fair value	3,839
Total securities held-to-maturity, fair value	3,839	4,430
Private label mortgage-backed
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity [Abstract]
Held to maturity securities, without single maturity date, amortized cost	7,608
Total securities held-to-maturity, amortized cost	7,608	7,659
Debt Securities, Held-to-Maturity, Fair Value, Maturity [Abstract]
Held to maturity securities, without single maturity date, fair value	6,754
Total securities held-to-maturity, fair value	6,754	$ 6,662
Other asset backed
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity [Abstract]
Held to maturity securities, without single maturity date, amortized cost	0
Debt Securities, Held-to-Maturity, Fair Value, Maturity [Abstract]
Held to maturity securities, without single maturity date, fair value	$ 0

Securities - Gains and Losses R

Securities - Gains and Losses Realized on Sale of Securities Available for Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale, Realized Gain (Loss) [Abstract]
Proceeds from the sale of securities available for sale	$ 278	$ 70,523	$ 85,371
Gains realized on sale of securities available-for-sale	0	164	1,475
Losses realized on sale of securities available-for-sale	$ 222	$ 439	$ 64

Loans - Loan Portfolios (Detail

Loans - Loan Portfolios (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans [Abstract]
Loans	$ 3,790,901	$ 3,465,352
Allowance for Credit Losses	(54,658)	(52,435)	$ (47,252)	$ (35,429)
Loans outstanding, net	3,736,243	3,412,917
Commercial
Loans [Abstract]
Loans	1,679,731	1,466,853
Allowance for Credit Losses	(16,724)	(13,817)	(11,519)	(7,401)
Commercial | Commercial and industrial
Loans [Abstract]
Loans	810,145	732,463
Commercial | Commercial real estate
Loans [Abstract]
Loans	869,586	734,390
Mortgage
Loans [Abstract]
Loans	1,485,872	1,368,409
Allowance for Credit Losses	(21,386)	(21,633)	(19,221)	(6,998)
Mortgage | 1-4 family owner occupied - jumbo
Loans [Abstract]
Loans	859,236	752,563
Mortgage | 1-4 family owner occupied - non-jumbo
Loans [Abstract]
Loans	301,172	285,632
Mortgage | 1-4 family non-owner occupied
Loans [Abstract]
Loans	173,816	183,100
Mortgage | 1-4 family - 2nd lien
Loans [Abstract]
Loans	116,032	105,277
Mortgage | Resort lending
Loans [Abstract]
Loans	35,616	41,837
Installment
Loans [Abstract]
Loans	625,298	630,090
Allowance for Credit Losses	(4,126)	(4,290)	$ (3,749)	$ (1,112)
Installment | Boat lending
Loans [Abstract]
Loans	268,648	252,965
Installment | Recreational vehicle lending
Loans [Abstract]
Loans	251,852	270,673
Installment | Other
Loans [Abstract]
Loans	$ 104,798	$ 106,452

Loans - Narrative (Details)

Loans - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) payment PSARate qtr	Dec. 31, 2022 USD ($) PSARate	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Deferred loan costs	$ 25,300,000	$ 26,600,000
Proceeds from sale of loans held-for-investment	56,561,000	63,564,000	$ 10,032,000
Gain (loss) on sale of loans	7,436,000	6,431,000	35,880,000
Accrued Interest	300,000	200,000	200,000
Interest income	0	0	0
Troubled loan modification	0
Troubled loan modification, subsequent default	$ 0
Past due period for modified loans	90 days
Number of consecutive payments for mortgage loans missed | payment	4
Custodial deposit accounts	$ 28,600,000	$ 28,400,000
Maximum number of consecutive quarterly losses recorded for profitability requirement | qtr	4
Percentage of decline in net worth during the period	30%
Maximum percentage of decline in net worth for one consecutive quarter	25%
Maximum percentage of decline in net worth for two consecutive quarters	40%
Average coupon rate	3.89%	3.60%
Average servicing fee	0.26%	0.26%
Average discount rate	10.25%	10.12%
Average PSA rate | PSARate	142	133
Fixed Rate Residential Mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from sale of loans held-for-investment	$ 56,700,000	$ 63,000,000
Gain (loss) on sale of loans	$ (140,000)	$ 550,000
Mortgage | Residential Adjustable Rate Mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from sale of loans held-for-investment			9,600,000
Gain (loss) on sale of loans			$ 450,000

Loans - Allowance for Credit Lo

Loans - Allowance for Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 52,435	$ 47,252	$ 35,429
Additions (deductions)
Provision for credit losses	3,221	5,173	(1,928)
Initial allowance on loans purchased with credit deterioration			134
Recoveries credited to allowance	2,798	2,496	4,477
Loans charged against the allowance	(3,796)	(2,486)	(2,434)
Balance at end of period	54,658	52,435	47,252
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount	$ 54,658	$ 52,435	47,252
Percent of Loans to Total Portfolio Loans	100%	100%
Impact of adoption of CECL | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period			11,574
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount
Commercial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 13,817	$ 11,519	7,401
Additions (deductions)
Provision for credit losses	3,430	1,845	(1,135)
Initial allowance on loans purchased with credit deterioration			95
Recoveries credited to allowance	531	453	2,607
Loans charged against the allowance	(1,054)	0	0
Balance at end of period	16,724	13,817	11,519
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount	$ 16,724	$ 13,817	11,519
Percent of Loans to Total Portfolio Loans	44.30%	42.30%
Commercial | Impact of adoption of CECL | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period			2,551
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount
Mortgage
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 21,633	$ 19,221	6,998
Additions (deductions)
Provision for credit losses	(445)	2,047	(266)
Initial allowance on loans purchased with credit deterioration			18
Recoveries credited to allowance	352	435	846
Loans charged against the allowance	(154)	(70)	(375)
Balance at end of period	21,386	21,633	19,221
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount	$ 21,386	$ 21,633	19,221
Percent of Loans to Total Portfolio Loans	39.20%	39.50%
Mortgage | Impact of adoption of CECL | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period			12,000
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount
Installment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 4,290	$ 3,749	1,112
Additions (deductions)
Provision for credit losses	509	1,349	599
Initial allowance on loans purchased with credit deterioration			21
Recoveries credited to allowance	1,915	1,608	1,024
Loans charged against the allowance	(2,588)	(2,416)	(2,059)
Balance at end of period	4,126	4,290	3,749
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount	$ 4,126	$ 4,290	3,749
Percent of Loans to Total Portfolio Loans	16.50%	18.20%
Installment | Impact of adoption of CECL | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period			3,052
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount
Subjective Allocation
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 12,695	$ 12,763	19,918
Additions (deductions)
Provision for credit losses	(273)	(68)	(1,126)
Initial allowance on loans purchased with credit deterioration			0
Recoveries credited to allowance	0	0	0
Loans charged against the allowance	0	0	0
Balance at end of period	12,422	12,695	12,763
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount	$ 12,422	$ 12,695	12,763
Percent of Loans to Total Portfolio Loans	0%	0%
Subjective Allocation | Impact of adoption of CECL | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period			$ (6,029)
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance for Credit Losses Amount

Loans - Receivables Past Due (D

Loans - Receivables Past Due (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Non performing loans [Abstract]
Accrued interest excluded from total	$ 12,500	$ 10,009
90+ and Still Accruing
Non performing loans [Abstract]
Accrued interest excluded from total	0	0
Commercial and industrial
Non performing loans [Abstract]
Government guaranteed loans excluded from non-performing loans	21	29
1-4 family owner occupied - non-jumbo
Non performing loans [Abstract]
Government guaranteed loans excluded from non-performing loans	2,170	1,631
Commercial
Non performing loans [Abstract]
Accrued interest excluded from total	5,743	4,409
Commercial | Commercial and industrial
Non performing loans [Abstract]
Accrued interest excluded from total	2,710	2,046
Commercial | Commercial real estate
Non performing loans [Abstract]
Accrued interest excluded from total	3,033	2,363
Mortgage
Non performing loans [Abstract]
Accrued interest excluded from total	5,097	4,116
Mortgage | 1-4 family owner occupied - jumbo
Non performing loans [Abstract]
Accrued interest excluded from total	2,375	1,892
Mortgage | 1-4 family owner occupied - non-jumbo
Non performing loans [Abstract]
Accrued interest excluded from total	1,111	953
Mortgage | 1-4 family non-owner occupied
Non performing loans [Abstract]
Accrued interest excluded from total	654	558
Mortgage | 1-4 family - 2nd lien
Non performing loans [Abstract]
Accrued interest excluded from total	804	588
Mortgage | Resort lending
Non performing loans [Abstract]
Accrued interest excluded from total	153	125
Installment
Non performing loans [Abstract]
Accrued interest excluded from total	1,660	1,484
Installment | Boat lending
Non performing loans [Abstract]
Accrued interest excluded from total	714	601
Installment | Recreational vehicle lending
Non performing loans [Abstract]
Accrued interest excluded from total	655	648
Installment | Other
Non performing loans [Abstract]
Accrued interest excluded from total	291	235
Non-performing TDR's
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	1,119	1,339
Non-Accrual with an Allowance for Credit Loss	3,681	2,382
Total Non- Accrual	4,800	3,721
90+ and Still Accruing	432	0
Total Non- Performing Loans	5,232	3,721
Accrued interest excluded from total	0	0
Non-performing TDR's | 90+ and Still Accruing
Non performing loans [Abstract]
Accrued interest excluded from total	0	0
Non-performing TDR's | Commercial | Commercial and industrial
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	0
Non-Accrual with an Allowance for Credit Loss	7	9
Total Non- Accrual	7	9
90+ and Still Accruing	0	0
Total Non- Performing Loans	7	9
Non-performing TDR's | Commercial | Commercial real estate
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	0
Non-Accrual with an Allowance for Credit Loss	0	0
Total Non- Accrual	0	0
90+ and Still Accruing	0	0
Total Non- Performing Loans	0	0
Non-performing TDR's | Mortgage | 1-4 family owner occupied - jumbo
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	544	0
Non-Accrual with an Allowance for Credit Loss	0	0
Total Non- Accrual	544	0
90+ and Still Accruing	0	0
Total Non- Performing Loans	544	0
Non-performing TDR's | Mortgage | 1-4 family owner occupied - non-jumbo
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	575	1,077
Non-Accrual with an Allowance for Credit Loss	1,655	852
Total Non- Accrual	2,230	1,929
90+ and Still Accruing	432	0
Total Non- Performing Loans	2,662	1,929
Non-performing TDR's | Mortgage | 1-4 family non-owner occupied
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	152
Non-Accrual with an Allowance for Credit Loss	282	323
Total Non- Accrual	282	475
90+ and Still Accruing	0	0
Total Non- Performing Loans	282	475
Non-performing TDR's | Mortgage | 1-4 family - 2nd lien
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	0
Non-Accrual with an Allowance for Credit Loss	624	562
Total Non- Accrual	624	562
90+ and Still Accruing	0	0
Total Non- Performing Loans	624	562
Non-performing TDR's | Mortgage | Resort lending
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	110
Non-Accrual with an Allowance for Credit Loss	143	38
Total Non- Accrual	143	148
90+ and Still Accruing	0	0
Total Non- Performing Loans	143	148
Non-performing TDR's | Installment | Boat lending
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	0
Non-Accrual with an Allowance for Credit Loss	352	380
Total Non- Accrual	352	380
90+ and Still Accruing	0	0
Total Non- Performing Loans	352	380
Non-performing TDR's | Installment | Recreational vehicle lending
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	0
Non-Accrual with an Allowance for Credit Loss	419	30
Total Non- Accrual	419	30
90+ and Still Accruing	0	0
Total Non- Performing Loans	419	30
Non-performing TDR's | Installment | Other
Non performing loans [Abstract]
Non-Accrual with no Allowance for Credit Loss	0	0
Non-Accrual with an Allowance for Credit Loss	199	188
Total Non- Accrual	199	188
90+ and Still Accruing	0	0
Total Non- Performing Loans	$ 199	$ 188

Loans - Amortized Cost of Colla

Loans - Amortized Cost of Collateral-dependent Loans by Class (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Collateral-dependent Loans by Class [Abstract]
Loans	$ 3,790,901	$ 3,465,352
Allowance for Credit Losses Amount	54,658	52,435	$ 47,252	$ 35,429
Accrued interest excluded from total	12,500	10,009
Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	3,950	10,553
Accrued interest excluded from total	1	40
Other
Collateral-dependent Loans by Class [Abstract]
Loans	934	1,764
Accrued interest excluded from total	0	6
Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	1,292	2,074
Commercial
Collateral-dependent Loans by Class [Abstract]
Loans	1,679,731	1,466,853
Allowance for Credit Losses Amount	16,724	13,817	11,519	7,401
Accrued interest excluded from total	5,743	4,409
Commercial | Commercial and industrial
Collateral-dependent Loans by Class [Abstract]
Loans	810,145	732,463
Accrued interest excluded from total	2,710	2,046
Commercial | Commercial and industrial | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	565	748
Commercial | Commercial and industrial | Other
Collateral-dependent Loans by Class [Abstract]
Loans	232	1,309
Commercial | Commercial and industrial | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	224	197
Commercial | Commercial real estate
Collateral-dependent Loans by Class [Abstract]
Loans	869,586	734,390
Accrued interest excluded from total	3,033	2,363
Commercial | Commercial real estate | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	0	7,329
Commercial | Commercial real estate | Other
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Commercial | Commercial real estate | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	0	1,243
Mortgage
Collateral-dependent Loans by Class [Abstract]
Loans	1,485,872	1,368,409
Allowance for Credit Losses Amount	21,386	21,633	19,221	6,998
Accrued interest excluded from total	5,097	4,116
Mortgage | 1-4 family owner occupied - jumbo
Collateral-dependent Loans by Class [Abstract]
Loans	859,236	752,563
Accrued interest excluded from total	2,375	1,892
Mortgage | 1-4 family owner occupied - jumbo | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	544	0
Mortgage | 1-4 family owner occupied - jumbo | Other
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Mortgage | 1-4 family owner occupied - jumbo | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	0	0
Mortgage | 1-4 family owner occupied - non-jumbo
Collateral-dependent Loans by Class [Abstract]
Loans	301,172	285,632
Accrued interest excluded from total	1,111	953
Mortgage | 1-4 family owner occupied - non-jumbo | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	2,243	1,721
Mortgage | 1-4 family owner occupied - non-jumbo | Other
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Mortgage | 1-4 family owner occupied - non-jumbo | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	504	229
Mortgage | 1-4 family non-owner occupied
Collateral-dependent Loans by Class [Abstract]
Loans	173,816	183,100
Accrued interest excluded from total	654	558
Mortgage | 1-4 family non-owner occupied | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	211	233
Mortgage | 1-4 family non-owner occupied | Other
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Mortgage | 1-4 family non-owner occupied | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	178	29
Mortgage | 1-4 family - 2nd lien
Collateral-dependent Loans by Class [Abstract]
Loans	116,032	105,277
Accrued interest excluded from total	804	588
Mortgage | 1-4 family - 2nd lien | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	244	368
Mortgage | 1-4 family - 2nd lien | Other
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Mortgage | 1-4 family - 2nd lien | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	87	203
Mortgage | Resort lending
Collateral-dependent Loans by Class [Abstract]
Loans	35,616	41,837
Accrued interest excluded from total	153	125
Mortgage | Resort lending | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	143	148
Mortgage | Resort lending | Other
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Mortgage | Resort lending | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	51	14
Installment
Collateral-dependent Loans by Class [Abstract]
Loans	625,298	630,090
Allowance for Credit Losses Amount	4,126	4,290	$ 3,749	$ 1,112
Accrued interest excluded from total	1,660	1,484
Installment | Boat lending
Collateral-dependent Loans by Class [Abstract]
Loans	268,648	252,965
Accrued interest excluded from total	714	601
Installment | Boat lending | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Installment | Boat lending | Other
Collateral-dependent Loans by Class [Abstract]
Loans	297	297
Installment | Boat lending | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	105	101
Installment | Recreational vehicle lending
Collateral-dependent Loans by Class [Abstract]
Loans	251,852	270,673
Accrued interest excluded from total	655	648
Installment | Recreational vehicle lending | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	0	0
Installment | Recreational vehicle lending | Other
Collateral-dependent Loans by Class [Abstract]
Loans	303	30
Installment | Recreational vehicle lending | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	107	11
Installment | Other
Collateral-dependent Loans by Class [Abstract]
Loans	104,798	106,452
Accrued interest excluded from total	291	235
Installment | Other | Real Estate
Collateral-dependent Loans by Class [Abstract]
Loans	0	6
Installment | Other | Other
Collateral-dependent Loans by Class [Abstract]
Loans	102	128
Installment | Other | Collateral Dependent Loan
Collateral-dependent Loans by Class [Abstract]
Allowance for Credit Losses Amount	$ 36	$ 47

Loans - Aging Analysis of Loans

Loans - Aging Analysis of Loans by Class (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Aging Analysis of Loans By Class [Abstract]
Loans	$ 3,790,901	$ 3,465,352
Accrued interest excluded from total	12,500	10,009
Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	7,512	5,983
Accrued interest excluded from total	48	34
30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	3,266	3,317
Accrued interest excluded from total	31	27
60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	1,132	928
Accrued interest excluded from total	17	7
90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	3,114	1,738
Accrued interest excluded from total	0	0
Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	3,783,389	3,459,369
Accrued interest excluded from total	12,452	9,975
Commercial
Aging Analysis of Loans By Class [Abstract]
Loans	1,679,731	1,466,853
Accrued interest excluded from total	5,743	4,409
Commercial | Commercial and industrial
Aging Analysis of Loans By Class [Abstract]
Loans	810,145	732,463
Accrued interest excluded from total	2,710	2,046
Commercial | Commercial and industrial | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	28	38
Commercial | Commercial and industrial | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Commercial | Commercial and industrial | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Commercial | Commercial and industrial | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	28	38
Commercial | Commercial and industrial | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	810,117	732,425
Commercial | Commercial real estate
Aging Analysis of Loans By Class [Abstract]
Loans	869,586	734,390
Accrued interest excluded from total	3,033	2,363
Commercial | Commercial real estate | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Commercial | Commercial real estate | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Commercial | Commercial real estate | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Commercial | Commercial real estate | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Commercial | Commercial real estate | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	869,586	734,390
Mortgage
Aging Analysis of Loans By Class [Abstract]
Loans	1,485,872	1,368,409
Accrued interest excluded from total	5,097	4,116
Mortgage | 1-4 family owner occupied - jumbo
Aging Analysis of Loans By Class [Abstract]
Loans	859,236	752,563
Accrued interest excluded from total	2,375	1,892
Mortgage | 1-4 family owner occupied - jumbo | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	544	0
Mortgage | 1-4 family owner occupied - jumbo | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Mortgage | 1-4 family owner occupied - jumbo | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	0
Mortgage | 1-4 family owner occupied - jumbo | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	544	0
Mortgage | 1-4 family owner occupied - jumbo | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	858,692	752,563
Mortgage | 1-4 family owner occupied - non-jumbo
Aging Analysis of Loans By Class [Abstract]
Loans	301,172	285,632
Accrued interest excluded from total	1,111	953
Mortgage | 1-4 family owner occupied - non-jumbo | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	3,936	2,790
Mortgage | 1-4 family owner occupied - non-jumbo | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	1,763	1,400
Mortgage | 1-4 family owner occupied - non-jumbo | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	742	521
Mortgage | 1-4 family owner occupied - non-jumbo | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	1,431	869
Mortgage | 1-4 family owner occupied - non-jumbo | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	297,236	282,842
Mortgage | 1-4 family non-owner occupied
Aging Analysis of Loans By Class [Abstract]
Loans	173,816	183,100
Accrued interest excluded from total	654	558
Mortgage | 1-4 family non-owner occupied | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	437	354
Mortgage | 1-4 family non-owner occupied | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	215	61
Mortgage | 1-4 family non-owner occupied | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	64	93
Mortgage | 1-4 family non-owner occupied | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	158	200
Mortgage | 1-4 family non-owner occupied | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	173,379	182,746
Mortgage | 1-4 family - 2nd lien
Aging Analysis of Loans By Class [Abstract]
Loans	116,032	105,277
Accrued interest excluded from total	804	588
Mortgage | 1-4 family - 2nd lien | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	595	574
Mortgage | 1-4 family - 2nd lien | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	241	420
Mortgage | 1-4 family - 2nd lien | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	139	107
Mortgage | 1-4 family - 2nd lien | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	215	47
Mortgage | 1-4 family - 2nd lien | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	115,437	104,703
Mortgage | Resort lending
Aging Analysis of Loans By Class [Abstract]
Loans	35,616	41,837
Accrued interest excluded from total	153	125
Mortgage | Resort lending | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	193	202
Mortgage | Resort lending | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	0	54
Mortgage | Resort lending | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	50	0
Mortgage | Resort lending | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	143	148
Mortgage | Resort lending | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	35,423	41,635
Installment
Aging Analysis of Loans By Class [Abstract]
Loans	625,298	630,090
Accrued interest excluded from total	1,660	1,484
Installment | Boat lending
Aging Analysis of Loans By Class [Abstract]
Loans	268,648	252,965
Accrued interest excluded from total	714	601
Installment | Boat lending | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	597	837
Installment | Boat lending | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	320	528
Installment | Boat lending | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	16	14
Installment | Boat lending | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	261	295
Installment | Boat lending | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	268,051	252,128
Installment | Recreational vehicle lending
Aging Analysis of Loans By Class [Abstract]
Loans	251,852	270,673
Accrued interest excluded from total	655	648
Installment | Recreational vehicle lending | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	729	804
Installment | Recreational vehicle lending | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	414	639
Installment | Recreational vehicle lending | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	35	147
Installment | Recreational vehicle lending | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	280	18
Installment | Recreational vehicle lending | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	251,123	269,869
Installment | Other
Aging Analysis of Loans By Class [Abstract]
Loans	104,798	106,452
Accrued interest excluded from total	291	235
Installment | Other | Financial Asset, Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	453	384
Installment | Other | 30-59 days
Aging Analysis of Loans By Class [Abstract]
Loans	313	215
Installment | Other | 60-89 days
Aging Analysis of Loans By Class [Abstract]
Loans	86	46
Installment | Other | 90+ and Still Accruing
Aging Analysis of Loans By Class [Abstract]
Loans	54	123
Installment | Other | Loans not Past Due
Aging Analysis of Loans By Class [Abstract]
Loans	$ 104,345	$ 106,068

Loans - Loan Ratings by Loan Cl

Loans - Loan Ratings by Loan Class, Commercial (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	$ 3,790,901	$ 3,465,352
Accrued interest excluded from total	12,500	10,009
Current period gross charge-offs	3,796	2,486	$ 2,434
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	313,144	328,479
Financing receivable, year two, originated, fiscal year before current fiscal year	327,184	249,861
Financing receivable, year three, originated, two years before current fiscal year	203,020	97,516
Financing receivable, year four, originated, three years before current fiscal year	79,908	150,582
Financing receivable, year five, originated, four years before current fiscal year	127,798	90,533
Financing receivable, originated, more than five years before current fiscal year	282,057	267,041
Revolving Loans Amortized Cost Basis	346,620	282,841
Total loans	1,679,731	1,466,853
Accrued interest, current fiscal year	787	847
Accrued interest, fiscal year before current fiscal year	1,123	646
Accrued interest, two years before current fiscal year	563	234
Accrued interest, three years before current fiscal year	201	473
Financing receivable, accrued interest, four years before current fiscal year	467	387
Accrued interest, more than five years before current fiscal year	987	823
Accrued interest, revolving	1,615	999
Accrued interest excluded from total	5,743	4,409
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	960
Gross charge-offs, five years or more before current	69
Gross charge-offs, revolving	25
Current period gross charge-offs	1,054	0	$ 0
Commercial | Non-watch (1-6)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	313,048	327,799
Financing receivable, year two, originated, fiscal year before current fiscal year	321,945	244,169
Financing receivable, year three, originated, two years before current fiscal year	201,509	96,354
Financing receivable, year four, originated, three years before current fiscal year	77,328	143,554
Financing receivable, year five, originated, four years before current fiscal year	121,282	87,295
Financing receivable, originated, more than five years before current fiscal year	274,225	255,422
Revolving Loans Amortized Cost Basis	334,486	279,936
Total loans	1,643,823	1,434,529
Commercial | Watch (7-8)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	96	680
Financing receivable, year two, originated, fiscal year before current fiscal year	5,239	4,721
Financing receivable, year three, originated, two years before current fiscal year	964	1,094
Financing receivable, year four, originated, three years before current fiscal year	2,580	6,459
Financing receivable, year five, originated, four years before current fiscal year	6,495	1,115
Financing receivable, originated, more than five years before current fiscal year	7,800	6,115
Revolving Loans Amortized Cost Basis	11,938	2,905
Total loans	35,112	23,089
Commercial | Substandard Accrual (9)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	971
Financing receivable, year three, originated, two years before current fiscal year	547	68
Financing receivable, year four, originated, three years before current fiscal year	0	569
Financing receivable, year five, originated, four years before current fiscal year	21	2,123
Financing receivable, originated, more than five years before current fiscal year	4	5,466
Revolving Loans Amortized Cost Basis	196	0
Total loans	768	9,197
Commercial | Non-Accrual (10-11)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	28	38
Revolving Loans Amortized Cost Basis	0	0
Total loans	28	38
Commercial | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	110,568	158,241
Financing receivable, year two, originated, fiscal year before current fiscal year	157,954	94,761
Financing receivable, year three, originated, two years before current fiscal year	71,592	59,141
Financing receivable, year four, originated, three years before current fiscal year	50,224	47,870
Financing receivable, year five, originated, four years before current fiscal year	46,770	30,929
Financing receivable, originated, more than five years before current fiscal year	100,269	100,822
Revolving Loans Amortized Cost Basis	272,768	240,699
Total loans	810,145	732,463
Accrued interest, current fiscal year	239	238
Accrued interest, fiscal year before current fiscal year	438	178
Accrued interest, two years before current fiscal year	132	146
Accrued interest, three years before current fiscal year	128	105
Financing receivable, accrued interest, four years before current fiscal year	120	181
Accrued interest, more than five years before current fiscal year	326	308
Accrued interest, revolving	1,327	890
Accrued interest excluded from total	2,710	2,046
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	69
Gross charge-offs, revolving	25
Current period gross charge-offs	94
Commercial | Commercial and industrial | Non-watch (1-6)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	110,472	157,561
Financing receivable, year two, originated, fiscal year before current fiscal year	152,715	89,251
Financing receivable, year three, originated, two years before current fiscal year	70,081	58,292
Financing receivable, year four, originated, three years before current fiscal year	47,644	45,792
Financing receivable, year five, originated, four years before current fiscal year	42,576	30,715
Financing receivable, originated, more than five years before current fiscal year	97,960	95,908
Revolving Loans Amortized Cost Basis	260,634	237,906
Total loans	782,082	715,425
Commercial | Commercial and industrial | Watch (7-8)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	96	680
Financing receivable, year two, originated, fiscal year before current fiscal year	5,239	4,539
Financing receivable, year three, originated, two years before current fiscal year	964	781
Financing receivable, year four, originated, three years before current fiscal year	2,580	1,690
Financing receivable, year five, originated, four years before current fiscal year	4,173	105
Financing receivable, originated, more than five years before current fiscal year	2,277	4,474
Revolving Loans Amortized Cost Basis	11,938	2,793
Total loans	27,267	15,062
Commercial | Commercial and industrial | Substandard Accrual (9)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	971
Financing receivable, year three, originated, two years before current fiscal year	547	68
Financing receivable, year four, originated, three years before current fiscal year	0	388
Financing receivable, year five, originated, four years before current fiscal year	21	109
Financing receivable, originated, more than five years before current fiscal year	4	402
Revolving Loans Amortized Cost Basis	196	0
Total loans	768	1,938
Commercial | Commercial and industrial | Non-Accrual (10-11)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	28	38
Revolving Loans Amortized Cost Basis	0	0
Total loans	28	38
Commercial | Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	202,576	170,238
Financing receivable, year two, originated, fiscal year before current fiscal year	169,230	155,100
Financing receivable, year three, originated, two years before current fiscal year	131,428	38,375
Financing receivable, year four, originated, three years before current fiscal year	29,684	102,712
Financing receivable, year five, originated, four years before current fiscal year	81,028	59,604
Financing receivable, originated, more than five years before current fiscal year	181,788	166,219
Revolving Loans Amortized Cost Basis	73,852	42,142
Total loans	869,586	734,390
Accrued interest, current fiscal year	548	609
Accrued interest, fiscal year before current fiscal year	685	468
Accrued interest, two years before current fiscal year	431	88
Accrued interest, three years before current fiscal year	73	368
Financing receivable, accrued interest, four years before current fiscal year	347	206
Accrued interest, more than five years before current fiscal year	661	515
Accrued interest, revolving	288	109
Accrued interest excluded from total	3,033	2,363
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	960
Gross charge-offs, five years or more before current	0
Gross charge-offs, revolving	0
Current period gross charge-offs	960
Commercial | Commercial real estate | Non-watch (1-6)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	202,576	170,238
Financing receivable, year two, originated, fiscal year before current fiscal year	169,230	154,918
Financing receivable, year three, originated, two years before current fiscal year	131,428	38,062
Financing receivable, year four, originated, three years before current fiscal year	29,684	97,762
Financing receivable, year five, originated, four years before current fiscal year	78,706	56,580
Financing receivable, originated, more than five years before current fiscal year	176,265	159,514
Revolving Loans Amortized Cost Basis	73,852	42,030
Total loans	861,741	719,104
Commercial | Commercial real estate | Watch (7-8)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	182
Financing receivable, year three, originated, two years before current fiscal year	0	313
Financing receivable, year four, originated, three years before current fiscal year	0	4,769
Financing receivable, year five, originated, four years before current fiscal year	2,322	1,010
Financing receivable, originated, more than five years before current fiscal year	5,523	1,641
Revolving Loans Amortized Cost Basis	0	112
Total loans	7,845	8,027
Commercial | Commercial real estate | Substandard Accrual (9)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	181
Financing receivable, year five, originated, four years before current fiscal year	0	2,014
Financing receivable, originated, more than five years before current fiscal year	0	5,064
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	7,259
Commercial | Commercial real estate | Non-Accrual (10-11)
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	$ 0	$ 0

Loans - Credit Scores by Loan C

Loans - Credit Scores by Loan Class, Mortgage and Installment Segments, Current Period (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of Credit Scores by Loan Class [Abstract]
Total loans	$ 3,790,901	$ 3,465,352
Accrued interest excluded from total	12,500	10,009
Loans charged against the allowance	3,796	2,486	$ 2,434
Mortgage
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	136,597	281,325
Financing receivable, year two, originated, fiscal year before current fiscal year	329,024	484,225
Financing receivable, year three, originated, two years before current fiscal year	459,950	194,910
Financing receivable, year four, originated, three years before current fiscal year	179,993	74,596
Financing receivable, year five, originated, four years before current fiscal year	68,611	34,613
Financing receivable, originated, more than five years before current fiscal year	196,696	191,703
Revolving Loans Amortized Cost Basis	115,001	107,037
Total loans	1,485,872	1,368,409
Accrued interest, current fiscal year	578	910
Accrued interest, fiscal year before current fiscal year	1,047	1,072
Accrued interest, two years before current fiscal year	1,066	473
Accrued interest, three years before current fiscal year	448	209
Financing receivable, accrued interest, four years before current fiscal year	204	130
Accrued interest, more than five years before current fiscal year	816	624
Accrued interest, revolving	938	698
Accrued interest excluded from total	5,097	4,116
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	154
Gross charge-offs, revolving	0
Loans charged against the allowance	154	70	375
Mortgage | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	11,436	37,225
Financing receivable, year two, originated, fiscal year before current fiscal year	47,054	75,154
Financing receivable, year three, originated, two years before current fiscal year	84,297	28,038
Financing receivable, year four, originated, three years before current fiscal year	26,960	16,845
Financing receivable, year five, originated, four years before current fiscal year	10,512	6,282
Financing receivable, originated, more than five years before current fiscal year	30,769	26,396
Revolving Loans Amortized Cost Basis	15,129	12,002
Total loans	226,157	201,942
Mortgage | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	69,197	156,427
Financing receivable, year two, originated, fiscal year before current fiscal year	170,514	256,276
Financing receivable, year three, originated, two years before current fiscal year	246,571	101,298
Financing receivable, year four, originated, three years before current fiscal year	89,036	29,060
Financing receivable, year five, originated, four years before current fiscal year	38,028	9,827
Financing receivable, originated, more than five years before current fiscal year	63,821	65,818
Revolving Loans Amortized Cost Basis	51,823	53,097
Total loans	728,990	671,803
Mortgage | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	32,460	62,106
Financing receivable, year two, originated, fiscal year before current fiscal year	78,488	119,609
Financing receivable, year three, originated, two years before current fiscal year	89,418	42,879
Financing receivable, year four, originated, three years before current fiscal year	37,886	18,698
Financing receivable, year five, originated, four years before current fiscal year	8,909	7,695
Financing receivable, originated, more than five years before current fiscal year	46,316	47,163
Revolving Loans Amortized Cost Basis	33,926	27,956
Total loans	327,403	326,106
Mortgage | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	21,491	20,663
Financing receivable, year two, originated, fiscal year before current fiscal year	21,685	28,648
Financing receivable, year three, originated, two years before current fiscal year	31,280	13,836
Financing receivable, year four, originated, three years before current fiscal year	18,851	6,251
Financing receivable, year five, originated, four years before current fiscal year	5,034	6,809
Financing receivable, originated, more than five years before current fiscal year	29,859	26,172
Revolving Loans Amortized Cost Basis	10,722	10,548
Total loans	138,922	112,927
Mortgage | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	1,825	4,225
Financing receivable, year two, originated, fiscal year before current fiscal year	9,644	2,739
Financing receivable, year three, originated, two years before current fiscal year	5,722	6,628
Financing receivable, year four, originated, three years before current fiscal year	1,454	1,186
Financing receivable, year five, originated, four years before current fiscal year	4,406	1,549
Financing receivable, originated, more than five years before current fiscal year	11,640	12,538
Revolving Loans Amortized Cost Basis	2,332	2,342
Total loans	37,023	31,207
Mortgage | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	188	679
Financing receivable, year two, originated, fiscal year before current fiscal year	765	1,516
Financing receivable, year three, originated, two years before current fiscal year	853	56
Financing receivable, year four, originated, three years before current fiscal year	3,613	1,593
Financing receivable, year five, originated, four years before current fiscal year	714	1,593
Financing receivable, originated, more than five years before current fiscal year	6,768	6,348
Revolving Loans Amortized Cost Basis	703	695
Total loans	13,604	12,480
Mortgage | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	544	76
Financing receivable, year three, originated, two years before current fiscal year	1,347	1,411
Financing receivable, year four, originated, three years before current fiscal year	1,921	359
Financing receivable, year five, originated, four years before current fiscal year	413	570
Financing receivable, originated, more than five years before current fiscal year	5,438	5,791
Revolving Loans Amortized Cost Basis	331	297
Total loans	9,994	8,504
Mortgage | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	330	207
Financing receivable, year three, originated, two years before current fiscal year	462	764
Financing receivable, year four, originated, three years before current fiscal year	272	604
Financing receivable, year five, originated, four years before current fiscal year	595	288
Financing receivable, originated, more than five years before current fiscal year	2,085	1,477
Revolving Loans Amortized Cost Basis	35	100
Total loans	3,779	3,440
Mortgage | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Mortgage | 1-4 family owner occupied - jumbo
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	76,902	168,357
Financing receivable, year two, originated, fiscal year before current fiscal year	222,397	359,013
Financing receivable, year three, originated, two years before current fiscal year	351,222	129,415
Financing receivable, year four, originated, three years before current fiscal year	121,113	40,986
Financing receivable, year five, originated, four years before current fiscal year	38,869	12,310
Financing receivable, originated, more than five years before current fiscal year	44,563	38,797
Revolving Loans Amortized Cost Basis	4,170	3,685
Total loans	859,236	752,563
Accrued interest, current fiscal year	329	506
Accrued interest, fiscal year before current fiscal year	669	773
Accrued interest, two years before current fiscal year	785	315
Accrued interest, three years before current fiscal year	299	108
Financing receivable, accrued interest, four years before current fiscal year	107	44
Accrued interest, more than five years before current fiscal year	156	127
Accrued interest, revolving	30	19
Accrued interest excluded from total	2,375	1,892
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	0
Gross charge-offs, revolving	0
Loans charged against the allowance	0
Mortgage | 1-4 family owner occupied - jumbo | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	6,299	23,764
Financing receivable, year two, originated, fiscal year before current fiscal year	30,789	54,637
Financing receivable, year three, originated, two years before current fiscal year	63,377	16,848
Financing receivable, year four, originated, three years before current fiscal year	17,672	9,211
Financing receivable, year five, originated, four years before current fiscal year	4,503	2,988
Financing receivable, originated, more than five years before current fiscal year	8,813	6,946
Revolving Loans Amortized Cost Basis	1,084	639
Total loans	132,537	115,033
Mortgage | 1-4 family owner occupied - jumbo | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	42,726	97,269
Financing receivable, year two, originated, fiscal year before current fiscal year	117,454	189,653
Financing receivable, year three, originated, two years before current fiscal year	193,587	71,555
Financing receivable, year four, originated, three years before current fiscal year	61,986	16,091
Financing receivable, year five, originated, four years before current fiscal year	24,288	1,828
Financing receivable, originated, more than five years before current fiscal year	14,836	16,140
Revolving Loans Amortized Cost Basis	1,586	683
Total loans	456,463	393,219
Mortgage | 1-4 family owner occupied - jumbo | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	14,965	34,158
Financing receivable, year two, originated, fiscal year before current fiscal year	51,991	91,189
Financing receivable, year three, originated, two years before current fiscal year	66,597	28,701
Financing receivable, year four, originated, three years before current fiscal year	25,170	12,666
Financing receivable, year five, originated, four years before current fiscal year	4,738	2,775
Financing receivable, originated, more than five years before current fiscal year	11,768	8,852
Revolving Loans Amortized Cost Basis	1,500	1,536
Total loans	176,729	179,877
Mortgage | 1-4 family owner occupied - jumbo | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	11,274	10,905
Financing receivable, year two, originated, fiscal year before current fiscal year	13,804	20,743
Financing receivable, year three, originated, two years before current fiscal year	24,648	7,216
Financing receivable, year four, originated, three years before current fiscal year	12,949	2,554
Financing receivable, year five, originated, four years before current fiscal year	2,142	4,250
Financing receivable, originated, more than five years before current fiscal year	5,881	4,020
Revolving Loans Amortized Cost Basis	0	827
Total loans	70,698	50,515
Mortgage | 1-4 family owner occupied - jumbo | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	1,638	1,712
Financing receivable, year two, originated, fiscal year before current fiscal year	7,815	1,275
Financing receivable, year three, originated, two years before current fiscal year	2,486	4,534
Financing receivable, year four, originated, three years before current fiscal year	505	464
Financing receivable, year five, originated, four years before current fiscal year	3,198	0
Financing receivable, originated, more than five years before current fiscal year	2,592	2,150
Revolving Loans Amortized Cost Basis	0	0
Total loans	18,234	10,135
Mortgage | 1-4 family owner occupied - jumbo | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	549
Financing receivable, year two, originated, fiscal year before current fiscal year	0	1,516
Financing receivable, year three, originated, two years before current fiscal year	527	0
Financing receivable, year four, originated, three years before current fiscal year	1,908	0
Financing receivable, year five, originated, four years before current fiscal year	0	469
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	2,435	2,534
Mortgage | 1-4 family owner occupied - jumbo | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	544	0
Financing receivable, year three, originated, two years before current fiscal year	0	561
Financing receivable, year four, originated, three years before current fiscal year	923	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	673	689
Revolving Loans Amortized Cost Basis	0	0
Total loans	2,140	1,250
Mortgage | 1-4 family owner occupied - jumbo | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Mortgage | 1-4 family owner occupied - jumbo | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Mortgage | 1-4 family owner occupied - non-jumbo
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	37,109	69,878
Financing receivable, year two, originated, fiscal year before current fiscal year	68,931	56,896
Financing receivable, year three, originated, two years before current fiscal year	49,273	33,325
Financing receivable, year four, originated, three years before current fiscal year	32,199	19,157
Financing receivable, year five, originated, four years before current fiscal year	17,013	14,658
Financing receivable, originated, more than five years before current fiscal year	79,025	75,264
Revolving Loans Amortized Cost Basis	17,622	16,454
Total loans	301,172	285,632
Accrued interest, current fiscal year	153	283
Accrued interest, fiscal year before current fiscal year	235	123
Accrued interest, two years before current fiscal year	119	78
Accrued interest, three years before current fiscal year	78	58
Financing receivable, accrued interest, four years before current fiscal year	56	58
Accrued interest, more than five years before current fiscal year	331	242
Accrued interest, revolving	139	111
Accrued interest excluded from total	1,111	953
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	29
Gross charge-offs, revolving	0
Loans charged against the allowance	29
Mortgage | 1-4 family owner occupied - non-jumbo | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	2,280	8,894
Financing receivable, year two, originated, fiscal year before current fiscal year	10,083	10,498
Financing receivable, year three, originated, two years before current fiscal year	7,780	5,558
Financing receivable, year four, originated, three years before current fiscal year	5,425	3,220
Financing receivable, year five, originated, four years before current fiscal year	2,802	2,074
Financing receivable, originated, more than five years before current fiscal year	9,130	6,074
Revolving Loans Amortized Cost Basis	3,029	1,680
Total loans	40,529	37,998
Mortgage | 1-4 family owner occupied - non-jumbo | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	13,233	33,833
Financing receivable, year two, originated, fiscal year before current fiscal year	32,729	26,239
Financing receivable, year three, originated, two years before current fiscal year	21,664	13,956
Financing receivable, year four, originated, three years before current fiscal year	12,306	6,018
Financing receivable, year five, originated, four years before current fiscal year	5,954	4,501
Financing receivable, originated, more than five years before current fiscal year	19,852	18,009
Revolving Loans Amortized Cost Basis	8,462	9,936
Total loans	114,200	112,492
Mortgage | 1-4 family owner occupied - non-jumbo | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	11,696	17,629
Financing receivable, year two, originated, fiscal year before current fiscal year	18,133	13,526
Financing receivable, year three, originated, two years before current fiscal year	11,661	7,626
Financing receivable, year four, originated, three years before current fiscal year	8,136	3,938
Financing receivable, year five, originated, four years before current fiscal year	3,280	3,263
Financing receivable, originated, more than five years before current fiscal year	20,042	22,506
Revolving Loans Amortized Cost Basis	4,482	3,509
Total loans	77,430	71,997
Mortgage | 1-4 family owner occupied - non-jumbo | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	9,576	7,983
Financing receivable, year two, originated, fiscal year before current fiscal year	5,717	5,124
Financing receivable, year three, originated, two years before current fiscal year	4,606	2,679
Financing receivable, year four, originated, three years before current fiscal year	2,524	3,270
Financing receivable, year five, originated, four years before current fiscal year	2,393	1,992
Financing receivable, originated, more than five years before current fiscal year	12,369	10,893
Revolving Loans Amortized Cost Basis	1,500	983
Total loans	38,685	32,924
Mortgage | 1-4 family owner occupied - non-jumbo | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	136	1,539
Financing receivable, year two, originated, fiscal year before current fiscal year	1,334	1,226
Financing receivable, year three, originated, two years before current fiscal year	1,694	1,836
Financing receivable, year four, originated, three years before current fiscal year	833	423
Financing receivable, year five, originated, four years before current fiscal year	1,096	1,035
Financing receivable, originated, more than five years before current fiscal year	6,415	7,044
Revolving Loans Amortized Cost Basis	84	99
Total loans	11,592	13,202
Mortgage | 1-4 family owner occupied - non-jumbo | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	188	0
Financing receivable, year two, originated, fiscal year before current fiscal year	624	0
Financing receivable, year three, originated, two years before current fiscal year	71	56
Financing receivable, year four, originated, three years before current fiscal year	1,705	1,472
Financing receivable, year five, originated, four years before current fiscal year	557	938
Financing receivable, originated, more than five years before current fiscal year	5,390	5,481
Revolving Loans Amortized Cost Basis	65	132
Total loans	8,600	8,079
Mortgage | 1-4 family owner occupied - non-jumbo | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	76
Financing receivable, year three, originated, two years before current fiscal year	1,335	850
Financing receivable, year four, originated, three years before current fiscal year	998	341
Financing receivable, year five, originated, four years before current fiscal year	413	570
Financing receivable, originated, more than five years before current fiscal year	4,077	4,142
Revolving Loans Amortized Cost Basis	0	115
Total loans	6,823	6,094
Mortgage | 1-4 family owner occupied - non-jumbo | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	311	207
Financing receivable, year three, originated, two years before current fiscal year	462	764
Financing receivable, year four, originated, three years before current fiscal year	272	475
Financing receivable, year five, originated, four years before current fiscal year	518	285
Financing receivable, originated, more than five years before current fiscal year	1,750	1,115
Revolving Loans Amortized Cost Basis	0	0
Total loans	3,313	2,846
Mortgage | 1-4 family owner occupied - non-jumbo | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Mortgage | 1-4 family non-owner occupied
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	17,377	37,669
Financing receivable, year two, originated, fiscal year before current fiscal year	32,002	60,722
Financing receivable, year three, originated, two years before current fiscal year	52,555	26,725
Financing receivable, year four, originated, three years before current fiscal year	21,707	12,003
Financing receivable, year five, originated, four years before current fiscal year	10,696	5,336
Financing receivable, originated, more than five years before current fiscal year	32,048	31,752
Revolving Loans Amortized Cost Basis	7,431	8,893
Total loans	173,816	183,100
Accrued interest, current fiscal year	77	106
Accrued interest, fiscal year before current fiscal year	125	161
Accrued interest, two years before current fiscal year	149	69
Accrued interest, three years before current fiscal year	60	36
Financing receivable, accrued interest, four years before current fiscal year	35	21
Accrued interest, more than five years before current fiscal year	146	108
Accrued interest, revolving	62	57
Accrued interest excluded from total	654	558
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	0
Gross charge-offs, revolving	0
Loans charged against the allowance	0
Mortgage | 1-4 family non-owner occupied | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	2,320	4,329
Financing receivable, year two, originated, fiscal year before current fiscal year	6,026	9,308
Financing receivable, year three, originated, two years before current fiscal year	12,338	5,178
Financing receivable, year four, originated, three years before current fiscal year	3,474	4,147
Financing receivable, year five, originated, four years before current fiscal year	3,048	752
Financing receivable, originated, more than five years before current fiscal year	6,030	5,842
Revolving Loans Amortized Cost Basis	1,199	1,683
Total loans	34,435	31,239
Mortgage | 1-4 family non-owner occupied | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	10,937	22,171
Financing receivable, year two, originated, fiscal year before current fiscal year	16,635	36,363
Financing receivable, year three, originated, two years before current fiscal year	28,051	12,242
Financing receivable, year four, originated, three years before current fiscal year	11,545	6,103
Financing receivable, year five, originated, four years before current fiscal year	6,709	2,549
Financing receivable, originated, more than five years before current fiscal year	13,400	12,257
Revolving Loans Amortized Cost Basis	3,498	4,132
Total loans	90,775	95,817
Mortgage | 1-4 family non-owner occupied | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	3,904	8,739
Financing receivable, year two, originated, fiscal year before current fiscal year	7,013	12,423
Financing receivable, year three, originated, two years before current fiscal year	8,825	5,507
Financing receivable, year four, originated, three years before current fiscal year	4,145	1,335
Financing receivable, year five, originated, four years before current fiscal year	667	1,198
Financing receivable, originated, more than five years before current fiscal year	6,719	6,825
Revolving Loans Amortized Cost Basis	2,095	1,930
Total loans	33,368	37,957
Mortgage | 1-4 family non-owner occupied | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	216	1,476
Financing receivable, year two, originated, fiscal year before current fiscal year	1,879	2,489
Financing receivable, year three, originated, two years before current fiscal year	1,844	3,798
Financing receivable, year four, originated, three years before current fiscal year	2,543	190
Financing receivable, year five, originated, four years before current fiscal year	197	292
Financing receivable, originated, more than five years before current fiscal year	3,521	4,350
Revolving Loans Amortized Cost Basis	277	550
Total loans	10,477	13,145
Mortgage | 1-4 family non-owner occupied | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	954
Financing receivable, year two, originated, fiscal year before current fiscal year	388	139
Financing receivable, year three, originated, two years before current fiscal year	1,445	0
Financing receivable, year four, originated, three years before current fiscal year	0	107
Financing receivable, year five, originated, four years before current fiscal year	75	491
Financing receivable, originated, more than five years before current fiscal year	1,226	1,475
Revolving Loans Amortized Cost Basis	362	203
Total loans	3,496	3,369
Mortgage | 1-4 family non-owner occupied | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	61	0
Financing receivable, year three, originated, two years before current fiscal year	52	0
Financing receivable, year four, originated, three years before current fiscal year	0	121
Financing receivable, year five, originated, four years before current fiscal year	0	54
Financing receivable, originated, more than five years before current fiscal year	873	404
Revolving Loans Amortized Cost Basis	0	335
Total loans	986	914
Mortgage | 1-4 family non-owner occupied | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	142	402
Revolving Loans Amortized Cost Basis	0	60
Total loans	142	462
Mortgage | 1-4 family non-owner occupied | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	137	197
Revolving Loans Amortized Cost Basis	0	0
Total loans	137	197
Mortgage | 1-4 family non-owner occupied | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Mortgage | 1-4 family - 2nd lien
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	5,168	4,184
Financing receivable, year two, originated, fiscal year before current fiscal year	4,769	5,242
Financing receivable, year three, originated, two years before current fiscal year	5,020	4,067
Financing receivable, year four, originated, three years before current fiscal year	3,640	2,267
Financing receivable, year five, originated, four years before current fiscal year	1,854	1,425
Financing receivable, originated, more than five years before current fiscal year	9,803	10,087
Revolving Loans Amortized Cost Basis	85,778	78,005
Total loans	116,032	105,277
Accrued interest, current fiscal year	19	11
Accrued interest, fiscal year before current fiscal year	14	11
Accrued interest, two years before current fiscal year	10	8
Accrued interest, three years before current fiscal year	7	7
Financing receivable, accrued interest, four years before current fiscal year	6	4
Accrued interest, more than five years before current fiscal year	41	36
Accrued interest, revolving	707	511
Accrued interest excluded from total	804	588
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	5
Gross charge-offs, revolving	0
Loans charged against the allowance	5
Mortgage | 1-4 family - 2nd lien | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	537	238
Financing receivable, year two, originated, fiscal year before current fiscal year	156	282
Financing receivable, year three, originated, two years before current fiscal year	703	454
Financing receivable, year four, originated, three years before current fiscal year	389	267
Financing receivable, year five, originated, four years before current fiscal year	159	200
Financing receivable, originated, more than five years before current fiscal year	1,153	503
Revolving Loans Amortized Cost Basis	9,817	8,000
Total loans	12,914	9,944
Mortgage | 1-4 family - 2nd lien | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	2,260	2,109
Financing receivable, year two, originated, fiscal year before current fiscal year	2,879	2,749
Financing receivable, year three, originated, two years before current fiscal year	2,359	2,334
Financing receivable, year four, originated, three years before current fiscal year	2,341	665
Financing receivable, year five, originated, four years before current fiscal year	898	333
Financing receivable, originated, more than five years before current fiscal year	3,084	3,597
Revolving Loans Amortized Cost Basis	38,277	38,346
Total loans	52,098	50,133
Mortgage | 1-4 family - 2nd lien | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	1,895	1,495
Financing receivable, year two, originated, fiscal year before current fiscal year	1,243	1,820
Financing receivable, year three, originated, two years before current fiscal year	1,464	931
Financing receivable, year four, originated, three years before current fiscal year	324	759
Financing receivable, year five, originated, four years before current fiscal year	224	459
Financing receivable, originated, more than five years before current fiscal year	2,348	2,649
Revolving Loans Amortized Cost Basis	25,849	20,981
Total loans	33,347	29,094
Mortgage | 1-4 family - 2nd lien | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	425	192
Financing receivable, year two, originated, fiscal year before current fiscal year	285	292
Financing receivable, year three, originated, two years before current fiscal year	182	90
Financing receivable, year four, originated, three years before current fiscal year	519	237
Financing receivable, year five, originated, four years before current fiscal year	302	275
Financing receivable, originated, more than five years before current fiscal year	1,869	1,496
Revolving Loans Amortized Cost Basis	8,945	8,188
Total loans	12,527	10,770
Mortgage | 1-4 family - 2nd lien | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	51	20
Financing receivable, year two, originated, fiscal year before current fiscal year	107	99
Financing receivable, year three, originated, two years before current fiscal year	97	258
Financing receivable, year four, originated, three years before current fiscal year	67	192
Financing receivable, year five, originated, four years before current fiscal year	37	23
Financing receivable, originated, more than five years before current fiscal year	563	974
Revolving Loans Amortized Cost Basis	1,886	2,040
Total loans	2,808	3,606
Mortgage | 1-4 family - 2nd lien | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	130
Financing receivable, year two, originated, fiscal year before current fiscal year	80	0
Financing receivable, year three, originated, two years before current fiscal year	203	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	157	132
Financing receivable, originated, more than five years before current fiscal year	238	395
Revolving Loans Amortized Cost Basis	638	228
Total loans	1,316	885
Mortgage | 1-4 family - 2nd lien | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	12	0
Financing receivable, year four, originated, three years before current fiscal year	0	18
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	487	418
Revolving Loans Amortized Cost Basis	331	122
Total loans	830	558
Mortgage | 1-4 family - 2nd lien | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	19	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	129
Financing receivable, year five, originated, four years before current fiscal year	77	3
Financing receivable, originated, more than five years before current fiscal year	61	55
Revolving Loans Amortized Cost Basis	35	100
Total loans	192	287
Mortgage | 1-4 family - 2nd lien | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Mortgage | Resort lending
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	41	1,237
Financing receivable, year two, originated, fiscal year before current fiscal year	925	2,352
Financing receivable, year three, originated, two years before current fiscal year	1,880	1,378
Financing receivable, year four, originated, three years before current fiscal year	1,334	183
Financing receivable, year five, originated, four years before current fiscal year	179	884
Financing receivable, originated, more than five years before current fiscal year	31,257	35,803
Revolving Loans Amortized Cost Basis	0	0
Total loans	35,616	41,837
Accrued interest, current fiscal year	0	4
Accrued interest, fiscal year before current fiscal year	4	4
Accrued interest, two years before current fiscal year	3	3
Accrued interest, three years before current fiscal year	4	0
Financing receivable, accrued interest, four years before current fiscal year	0	3
Accrued interest, more than five years before current fiscal year	142	111
Accrued interest, revolving	0	0
Accrued interest excluded from total	153	125
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	0
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	0
Gross charge-offs, five years or more before current	120
Gross charge-offs, revolving	0
Loans charged against the allowance	120
Mortgage | Resort lending | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	429
Financing receivable, year three, originated, two years before current fiscal year	99	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	268
Financing receivable, originated, more than five years before current fiscal year	5,643	7,031
Revolving Loans Amortized Cost Basis	0	0
Total loans	5,742	7,728
Mortgage | Resort lending | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	41	1,045
Financing receivable, year two, originated, fiscal year before current fiscal year	817	1,272
Financing receivable, year three, originated, two years before current fiscal year	910	1,211
Financing receivable, year four, originated, three years before current fiscal year	858	183
Financing receivable, year five, originated, four years before current fiscal year	179	616
Financing receivable, originated, more than five years before current fiscal year	12,649	15,815
Revolving Loans Amortized Cost Basis	0	0
Total loans	15,454	20,142
Mortgage | Resort lending | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	85
Financing receivable, year two, originated, fiscal year before current fiscal year	108	651
Financing receivable, year three, originated, two years before current fiscal year	871	114
Financing receivable, year four, originated, three years before current fiscal year	111	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	5,439	6,331
Revolving Loans Amortized Cost Basis	0	0
Total loans	6,529	7,181
Mortgage | Resort lending | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	107
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	53
Financing receivable, year four, originated, three years before current fiscal year	316	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	6,219	5,413
Revolving Loans Amortized Cost Basis	0	0
Total loans	6,535	5,573
Mortgage | Resort lending | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	49	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	844	895
Revolving Loans Amortized Cost Basis	0	0
Total loans	893	895
Mortgage | Resort lending | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	267	68
Revolving Loans Amortized Cost Basis	0	0
Total loans	267	68
Mortgage | Resort lending | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	59	140
Revolving Loans Amortized Cost Basis	0	0
Total loans	59	140
Mortgage | Resort lending | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	137	110
Revolving Loans Amortized Cost Basis	0	0
Total loans	137	110
Mortgage | Resort lending | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Total loans	0	0
Installment
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	132,440	214,481
Financing receivable, year two, originated, fiscal year before current fiscal year	164,162	182,911
Financing receivable, year three, originated, two years before current fiscal year	150,928	75,947
Financing receivable, year four, originated, three years before current fiscal year	58,160	59,530
Financing receivable, year five, originated, four years before current fiscal year	44,913	42,029
Financing receivable, originated, more than five years before current fiscal year	74,695	55,192
Total loans	625,298	630,090
Accrued interest, current fiscal year	429	474
Accrued interest, fiscal year before current fiscal year	417	423
Accrued interest, two years before current fiscal year	355	181
Accrued interest, three years before current fiscal year	136	155
Financing receivable, accrued interest, four years before current fiscal year	112	100
Accrued interest, more than five years before current fiscal year	211	151
Accrued interest excluded from total	1,660	1,484
Gross charge-offs, current fiscal year	1,705
Gross charge-offs, fiscal year before current	279
Gross charge-offs, two years before current	236
Gross charge-offs, three years before current	49
Gross charge-offs, four years before current	108
Gross charge-offs, five years or more before current	211
Gross charge-offs, revolving	2,588
Loans charged against the allowance	2,588	2,416	$ 2,059
Installment | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	10,877	19,202
Financing receivable, year two, originated, fiscal year before current fiscal year	20,582	21,162
Financing receivable, year three, originated, two years before current fiscal year	21,451	10,364
Financing receivable, year four, originated, three years before current fiscal year	7,993	10,878
Financing receivable, year five, originated, four years before current fiscal year	8,481	7,394
Financing receivable, originated, more than five years before current fiscal year	13,903	11,005
Total loans	83,287	80,005
Installment | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	61,633	111,745
Financing receivable, year two, originated, fiscal year before current fiscal year	87,975	97,453
Financing receivable, year three, originated, two years before current fiscal year	75,378	41,875
Financing receivable, year four, originated, three years before current fiscal year	32,911	31,819
Financing receivable, year five, originated, four years before current fiscal year	23,210	23,482
Financing receivable, originated, more than five years before current fiscal year	37,443	25,934
Total loans	318,550	332,308
Installment | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	38,791	48,381
Financing receivable, year two, originated, fiscal year before current fiscal year	40,236	46,166
Financing receivable, year three, originated, two years before current fiscal year	37,033	18,365
Financing receivable, year four, originated, three years before current fiscal year	11,992	12,108
Financing receivable, year five, originated, four years before current fiscal year	9,493	7,635
Financing receivable, originated, more than five years before current fiscal year	15,100	11,724
Total loans	152,645	144,379
Installment | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	18,659	31,686
Financing receivable, year two, originated, fiscal year before current fiscal year	11,134	13,502
Financing receivable, year three, originated, two years before current fiscal year	11,844	4,147
Financing receivable, year four, originated, three years before current fiscal year	3,878	3,244
Financing receivable, year five, originated, four years before current fiscal year	2,439	2,164
Financing receivable, originated, more than five years before current fiscal year	5,389	4,403
Total loans	53,343	59,146
Installment | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	1,509	2,165
Financing receivable, year two, originated, fiscal year before current fiscal year	1,761	3,285
Financing receivable, year three, originated, two years before current fiscal year	2,776	650
Financing receivable, year four, originated, three years before current fiscal year	800	954
Financing receivable, year five, originated, four years before current fiscal year	586	579
Financing receivable, originated, more than five years before current fiscal year	1,459	1,445
Total loans	8,891	9,078
Installment | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	224	251
Financing receivable, year two, originated, fiscal year before current fiscal year	977	639
Financing receivable, year three, originated, two years before current fiscal year	1,496	315
Financing receivable, year four, originated, three years before current fiscal year	245	309
Financing receivable, year five, originated, four years before current fiscal year	410	552
Financing receivable, originated, more than five years before current fiscal year	894	479
Total loans	4,246	2,545
Installment | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	98	344
Financing receivable, year two, originated, fiscal year before current fiscal year	1,292	567
Financing receivable, year three, originated, two years before current fiscal year	779	202
Financing receivable, year four, originated, three years before current fiscal year	293	168
Financing receivable, year five, originated, four years before current fiscal year	167	184
Financing receivable, originated, more than five years before current fiscal year	424	135
Total loans	3,053	1,600
Installment | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	6
Financing receivable, year two, originated, fiscal year before current fiscal year	205	137
Financing receivable, year three, originated, two years before current fiscal year	171	29
Financing receivable, year four, originated, three years before current fiscal year	48	50
Financing receivable, year five, originated, four years before current fiscal year	127	39
Financing receivable, originated, more than five years before current fiscal year	83	67
Total loans	634	328
Installment | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	649	701
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Total loans	649	701
Installment | Boat lending
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	59,895	72,682
Financing receivable, year two, originated, fiscal year before current fiscal year	63,070	65,428
Financing receivable, year three, originated, two years before current fiscal year	55,295	33,576
Financing receivable, year four, originated, three years before current fiscal year	26,471	29,128
Financing receivable, year five, originated, four years before current fiscal year	23,507	22,350
Financing receivable, originated, more than five years before current fiscal year	40,410	29,801
Total loans	268,648	252,965
Accrued interest, current fiscal year	216	171
Accrued interest, fiscal year before current fiscal year	154	148
Accrued interest, two years before current fiscal year	132	84
Accrued interest, three years before current fiscal year	63	78
Financing receivable, accrued interest, four years before current fiscal year	58	52
Accrued interest, more than five years before current fiscal year	91	68
Accrued interest excluded from total	714	601
Gross charge-offs, current fiscal year	0
Gross charge-offs, fiscal year before current	53
Gross charge-offs, two years before current	0
Gross charge-offs, three years before current	0
Gross charge-offs, four years before current	15
Gross charge-offs, five years or more before current	53
Gross charge-offs, revolving	121
Installment | Boat lending | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	6,110	7,901
Financing receivable, year two, originated, fiscal year before current fiscal year	8,150	8,763
Financing receivable, year three, originated, two years before current fiscal year	8,250	4,391
Financing receivable, year four, originated, three years before current fiscal year	3,612	5,102
Financing receivable, year five, originated, four years before current fiscal year	4,061	3,612
Financing receivable, originated, more than five years before current fiscal year	7,665	5,955
Total loans	37,848	35,724
Installment | Boat lending | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	34,174	44,498
Financing receivable, year two, originated, fiscal year before current fiscal year	35,921	37,531
Financing receivable, year three, originated, two years before current fiscal year	29,665	20,179
Financing receivable, year four, originated, three years before current fiscal year	16,329	16,506
Financing receivable, year five, originated, four years before current fiscal year	13,173	12,814
Financing receivable, originated, more than five years before current fiscal year	21,432	14,504
Total loans	150,694	146,032
Installment | Boat lending | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	15,593	15,390
Financing receivable, year two, originated, fiscal year before current fiscal year	15,042	13,704
Financing receivable, year three, originated, two years before current fiscal year	11,859	7,281
Financing receivable, year four, originated, three years before current fiscal year	4,481	5,848
Financing receivable, year five, originated, four years before current fiscal year	4,757	4,357
Financing receivable, originated, more than five years before current fiscal year	7,279	6,132
Total loans	59,011	52,712
Installment | Boat lending | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	3,652	3,933
Financing receivable, year two, originated, fiscal year before current fiscal year	3,029	4,135
Financing receivable, year three, originated, two years before current fiscal year	4,277	1,498
Financing receivable, year four, originated, three years before current fiscal year	1,545	1,290
Financing receivable, year five, originated, four years before current fiscal year	1,237	1,032
Financing receivable, originated, more than five years before current fiscal year	2,842	2,213
Total loans	16,582	14,101
Installment | Boat lending | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	281	661
Financing receivable, year two, originated, fiscal year before current fiscal year	432	1,043
Financing receivable, year three, originated, two years before current fiscal year	808	149
Financing receivable, year four, originated, three years before current fiscal year	268	286
Financing receivable, year five, originated, four years before current fiscal year	171	200
Financing receivable, originated, more than five years before current fiscal year	620	670
Total loans	2,580	3,009
Installment | Boat lending | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	85	22
Financing receivable, year two, originated, fiscal year before current fiscal year	344	195
Financing receivable, year three, originated, two years before current fiscal year	229	16
Financing receivable, year four, originated, three years before current fiscal year	139	53
Financing receivable, year five, originated, four years before current fiscal year	108	203
Financing receivable, originated, more than five years before current fiscal year	335	274
Total loans	1,240	763
Installment | Boat lending | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	277
Financing receivable, year two, originated, fiscal year before current fiscal year	152	57
Financing receivable, year three, originated, two years before current fiscal year	207	62
Financing receivable, year four, originated, three years before current fiscal year	97	43
Financing receivable, year five, originated, four years before current fiscal year	0	106
Financing receivable, originated, more than five years before current fiscal year	198	30
Total loans	654	575
Installment | Boat lending | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	26
Financing receivable, originated, more than five years before current fiscal year	39	23
Total loans	39	49
Installment | Boat lending | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Total loans	0	0
Installment | Recreational vehicle lending
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	28,653	89,938
Financing receivable, year two, originated, fiscal year before current fiscal year	77,550	94,529
Financing receivable, year three, originated, two years before current fiscal year	79,893	30,598
Financing receivable, year four, originated, three years before current fiscal year	24,110	23,305
Financing receivable, year five, originated, four years before current fiscal year	17,641	15,937
Financing receivable, originated, more than five years before current fiscal year	24,005	16,366
Total loans	251,852	270,673
Accrued interest, current fiscal year	112	219
Accrued interest, fiscal year before current fiscal year	201	227
Accrued interest, two years before current fiscal year	189	72
Accrued interest, three years before current fiscal year	56	58
Financing receivable, accrued interest, four years before current fiscal year	44	38
Accrued interest, more than five years before current fiscal year	53	34
Accrued interest excluded from total	655	648
Gross charge-offs, current fiscal year	28
Gross charge-offs, fiscal year before current	122
Gross charge-offs, two years before current	192
Gross charge-offs, three years before current	32
Gross charge-offs, four years before current	81
Gross charge-offs, five years or more before current	11
Gross charge-offs, revolving	466
Installment | Recreational vehicle lending | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	3,168	9,327
Financing receivable, year two, originated, fiscal year before current fiscal year	10,759	10,752
Financing receivable, year three, originated, two years before current fiscal year	11,568	4,524
Financing receivable, year four, originated, three years before current fiscal year	3,484	4,834
Financing receivable, year five, originated, four years before current fiscal year	3,838	3,416
Financing receivable, originated, more than five years before current fiscal year	5,482	4,319
Total loans	38,299	37,172
Installment | Recreational vehicle lending | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	15,677	51,555
Financing receivable, year two, originated, fiscal year before current fiscal year	41,037	49,949
Financing receivable, year three, originated, two years before current fiscal year	39,113	16,175
Financing receivable, year four, originated, three years before current fiscal year	13,025	11,920
Financing receivable, year five, originated, four years before current fiscal year	8,415	8,990
Financing receivable, originated, more than five years before current fiscal year	11,934	7,818
Total loans	129,201	146,407
Installment | Recreational vehicle lending | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	6,481	23,143
Financing receivable, year two, originated, fiscal year before current fiscal year	18,630	24,945
Financing receivable, year three, originated, two years before current fiscal year	20,161	7,680
Financing receivable, year four, originated, three years before current fiscal year	5,243	4,459
Financing receivable, year five, originated, four years before current fiscal year	3,689	2,279
Financing receivable, originated, more than five years before current fiscal year	4,460	2,939
Total loans	58,664	65,445
Installment | Recreational vehicle lending | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	2,524	5,013
Financing receivable, year two, originated, fiscal year before current fiscal year	5,108	6,516
Financing receivable, year three, originated, two years before current fiscal year	6,073	1,598
Financing receivable, year four, originated, three years before current fiscal year	1,706	1,361
Financing receivable, year five, originated, four years before current fiscal year	936	727
Financing receivable, originated, more than five years before current fiscal year	1,157	904
Total loans	17,504	16,119
Installment | Recreational vehicle lending | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	713	793
Financing receivable, year two, originated, fiscal year before current fiscal year	724	1,608
Financing receivable, year three, originated, two years before current fiscal year	1,573	374
Financing receivable, year four, originated, three years before current fiscal year	394	446
Financing receivable, year five, originated, four years before current fiscal year	308	232
Financing receivable, originated, more than five years before current fiscal year	429	268
Total loans	4,141	3,721
Installment | Recreational vehicle lending | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	90	107
Financing receivable, year two, originated, fiscal year before current fiscal year	304	381
Financing receivable, year three, originated, two years before current fiscal year	973	129
Financing receivable, year four, originated, three years before current fiscal year	71	202
Financing receivable, year five, originated, four years before current fiscal year	249	234
Financing receivable, originated, more than five years before current fiscal year	383	87
Total loans	2,070	1,140
Installment | Recreational vehicle lending | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	880	293
Financing receivable, year three, originated, two years before current fiscal year	326	111
Financing receivable, year four, originated, three years before current fiscal year	153	61
Financing receivable, year five, originated, four years before current fiscal year	136	59
Financing receivable, originated, more than five years before current fiscal year	154	15
Total loans	1,649	539
Installment | Recreational vehicle lending | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	108	85
Financing receivable, year three, originated, two years before current fiscal year	106	7
Financing receivable, year four, originated, three years before current fiscal year	34	22
Financing receivable, year five, originated, four years before current fiscal year	70	0
Financing receivable, originated, more than five years before current fiscal year	6	16
Total loans	324	130
Installment | Recreational vehicle lending | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	0
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Total loans	0	0
Installment | Other
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	43,892	51,861
Financing receivable, year two, originated, fiscal year before current fiscal year	23,542	22,954
Financing receivable, year three, originated, two years before current fiscal year	15,740	11,773
Financing receivable, year four, originated, three years before current fiscal year	7,579	7,097
Financing receivable, year five, originated, four years before current fiscal year	3,765	3,742
Financing receivable, originated, more than five years before current fiscal year	10,280	9,025
Total loans	104,798	106,452
Accrued interest, current fiscal year	101	84
Accrued interest, fiscal year before current fiscal year	62	48
Accrued interest, two years before current fiscal year	34	25
Accrued interest, three years before current fiscal year	17	19
Financing receivable, accrued interest, four years before current fiscal year	10	10
Accrued interest, more than five years before current fiscal year	67	49
Accrued interest excluded from total	291	235
Gross charge-offs, current fiscal year	1,677
Gross charge-offs, fiscal year before current	104
Gross charge-offs, two years before current	44
Gross charge-offs, three years before current	17
Gross charge-offs, four years before current	12
Gross charge-offs, five years or more before current	147
Gross charge-offs, revolving	2,001
Installment | Other | 800 and above
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	1,599	1,974
Financing receivable, year two, originated, fiscal year before current fiscal year	1,673	1,647
Financing receivable, year three, originated, two years before current fiscal year	1,633	1,449
Financing receivable, year four, originated, three years before current fiscal year	897	942
Financing receivable, year five, originated, four years before current fiscal year	582	366
Financing receivable, originated, more than five years before current fiscal year	756	731
Total loans	7,140	7,109
Installment | Other | 750-799
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	11,782	15,692
Financing receivable, year two, originated, fiscal year before current fiscal year	11,017	9,973
Financing receivable, year three, originated, two years before current fiscal year	6,600	5,521
Financing receivable, year four, originated, three years before current fiscal year	3,557	3,393
Financing receivable, year five, originated, four years before current fiscal year	1,622	1,678
Financing receivable, originated, more than five years before current fiscal year	4,077	3,612
Total loans	38,655	39,869
Installment | Other | 700-749
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	16,717	9,848
Financing receivable, year two, originated, fiscal year before current fiscal year	6,564	7,517
Financing receivable, year three, originated, two years before current fiscal year	5,013	3,404
Financing receivable, year four, originated, three years before current fiscal year	2,268	1,801
Financing receivable, year five, originated, four years before current fiscal year	1,047	999
Financing receivable, originated, more than five years before current fiscal year	3,361	2,653
Total loans	34,970	26,222
Installment | Other | 650-699
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	12,483	22,740
Financing receivable, year two, originated, fiscal year before current fiscal year	2,997	2,851
Financing receivable, year three, originated, two years before current fiscal year	1,494	1,051
Financing receivable, year four, originated, three years before current fiscal year	627	593
Financing receivable, year five, originated, four years before current fiscal year	266	405
Financing receivable, originated, more than five years before current fiscal year	1,390	1,286
Total loans	19,257	28,926
Installment | Other | 600-649
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	515	711
Financing receivable, year two, originated, fiscal year before current fiscal year	605	634
Financing receivable, year three, originated, two years before current fiscal year	395	127
Financing receivable, year four, originated, three years before current fiscal year	138	222
Financing receivable, year five, originated, four years before current fiscal year	107	147
Financing receivable, originated, more than five years before current fiscal year	410	507
Total loans	2,170	2,348
Installment | Other | 550-599
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	49	122
Financing receivable, year two, originated, fiscal year before current fiscal year	329	63
Financing receivable, year three, originated, two years before current fiscal year	294	170
Financing receivable, year four, originated, three years before current fiscal year	35	54
Financing receivable, year five, originated, four years before current fiscal year	53	115
Financing receivable, originated, more than five years before current fiscal year	176	118
Total loans	936	642
Installment | Other | 500-549
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	98	67
Financing receivable, year two, originated, fiscal year before current fiscal year	260	217
Financing receivable, year three, originated, two years before current fiscal year	246	29
Financing receivable, year four, originated, three years before current fiscal year	43	64
Financing receivable, year five, originated, four years before current fiscal year	31	19
Financing receivable, originated, more than five years before current fiscal year	72	90
Total loans	750	486
Installment | Other | Under 500
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	0	6
Financing receivable, year two, originated, fiscal year before current fiscal year	97	52
Financing receivable, year three, originated, two years before current fiscal year	65	22
Financing receivable, year four, originated, three years before current fiscal year	14	28
Financing receivable, year five, originated, four years before current fiscal year	57	13
Financing receivable, originated, more than five years before current fiscal year	38	28
Total loans	271	149
Installment | Other | Unknown
Summary of Credit Scores by Loan Class [Abstract]
Financing receivable, year one, originated, current fiscal year	649	701
Financing receivable, year two, originated, fiscal year before current fiscal year	0	0
Financing receivable, year three, originated, two years before current fiscal year	0	0
Financing receivable, year four, originated, three years before current fiscal year	0	0
Financing receivable, year five, originated, four years before current fiscal year	0	0
Financing receivable, originated, more than five years before current fiscal year	0	0
Total loans	$ 649	$ 701

Loans - Loans Serviced for Othe

Loans - Loans Serviced for Others (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Mortgage Loans Serviced For Others [Abstract]
Mortgage loans serviced	$ 3,541,869	$ 3,493,312
Analysis Of Capitalized Mortgage Loan Servicing Rights [Abstract]
Balance at beginning of period	42,489	26,232	$ 16,904
Originated servicing rights capitalized	3,956	6,061	11,436
Change in fair value due to price	(280)	14,272	3,380
Change in fair value due to pay downs	(3,922)	(4,076)	(5,488)
Balance at end of year	42,243	42,489	26,232
Loans sold and serviced that have had servicing rights capitalized	3,541,869	3,493,312	$ 3,323,521
Fannie Mae
Mortgage Loans Serviced For Others [Abstract]
Mortgage loans serviced	1,772,030	1,840,221
Freddie Mac
Mortgage Loans Serviced For Others [Abstract]
Mortgage loans serviced	1,381,693	1,375,514
Ginnie Mae
Mortgage Loans Serviced For Others [Abstract]
Mortgage loans serviced	161,899	169,421
FHLB
Mortgage Loans Serviced For Others [Abstract]
Mortgage loans serviced	173,311	72,809
Other
Mortgage Loans Serviced For Others [Abstract]
Mortgage loans serviced	$ 52,936	$ 35,347

Other Real Estate - Summary of

Other Real Estate - Summary of Other Real Estate Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Real Estate [Roll Forward]
Balance at beginning of year, net of valuation allowance	$ 443	$ 235	$ 738
Loans transferred to other real estate	783	719	253
Sales of other real estate	(603)	(511)	(745)
Additions to valuation allowance charged to expense	(54)	0	(11)
Balance at end of year, net of valuation allowance	569	443	$ 235
Other repossessed assets	$ 0	$ 10

Other Real Estate - Valuation A

Other Real Estate - Valuation Allowance for Other Real Estate Owned (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Real Estate Owned Valuation Allowance [Roll Forward]
Balance at beginning of year	$ 0	$ 31	$ 90
Additions charged to expense	54	0	11
Direct write-downs upon sale	(54)	(31)	(70)
Balance at end of year	$ 0	$ 0	$ 31

Other Real Estate - Narrative (

Other Real Estate - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Real Estate [Abstract]
Foreclosed residential real estate	$ 600	$ 400
Mortgage loans in process of foreclosure, amount	600	800
Other real estate and repossessed assets, net	$ 569	$ 455

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 156,259	$ 153,913
Accumulated depreciation and amortization	(120,736)	(118,020)
Property and equipment, net	35,523	35,893
Depreciation expense	5,200	5,300	$ 5,400
Land and land improvements
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	16,421	17,435
Buildings
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	61,190	60,708
Equipment
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 78,648	$ 75,770

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5.2	$ 5.3	$ 5.4

Goodwill and Other Intangible_2

Goodwill and Other Intangibles - Summary of Intangible Assets, Net of Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	$ 11,916	$ 11,916
Accumulated Amortization	9,912	9,365
Goodwill, Impaired, Accumulated Impairment Loss [Abstract]
Goodwill	$ 28,300	$ 28,300

Goodwill and Other Intangible_3

Goodwill and Other Intangibles - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible amortization expense	$ 0.5	$ 0.8	$ 1

Goodwill and Other Intangible_4

Goodwill and Other Intangibles - Summary of Estimated Core Deposits Intangible Amortization (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Summary of estimated core deposit intangible amortization [Abstract]
2024	$ 516
2025	487
2026	460
2027	434
2028	107
Total	$ 2,004

Deposits - Summary of Interest

Deposits - Summary of Interest Expense on Deposits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of interest expense on deposits [Abstract]
Savings and interest-bearing checking	$ 24,601	$ 6,078	$ 2,101
Reciprocal	23,429	4,421	764
Time	13,766	1,902	1,507
Brokered time	13,279	1,750	93
Total	$ 75,075	$ 14,151	$ 4,465

Deposits - Narrative (Details)

Deposits - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Time deposits, denominations amount	$ 250	$ 250
Aggregate amount of time deposits of $0.25 million or more	$ 176,600	$ 82,900

Deposits - Summary of Maturity

Deposits - Summary of Maturity of Time Deposits (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Summary of the maturity of time deposits [Abstract]
2024	$ 888,776
2025	15,105
2026	7,779
2027	3,399
2028	2,984
2029 and thereafter	28
Total	$ 918,071

Deposits- Summary of Reciprocal

Deposits- Summary of Reciprocal Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Summary of reciprocal deposits [Abstract]
Demand	$ 722,407	$ 554,585
Money market	607	1,196
Time	109,006	46,794
Total	$ 832,020	$ 602,575

Other Borrowings - Summary of O

Other Borrowings - Summary of Other Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Summary of Other Borrowings [Abstract]
Advances from the FHLB	$ 50,000	$ 25,000
FRB	0	61,000
Other	26	6
Total	$ 50,026	$ 86,006

Other Borrowings - Narrative (D

Other Borrowings - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Federal Home Loan Banks [Abstract]
FRB	$ 0	$ 61,000
Unused borrowing capacity with FHLB	1,010,000
Interest expense, federal home loan bank and federal reserve bank advances, long-term	$ 2,400	200	$ 200
FHLB stock as a percentage of outstanding advances	4.50%
Available for sale and loans, pledged to secure other borrowings	$ 2,460,000
Federal reserve bank advances
Federal Home Loan Banks [Abstract]
FRB	0	61,000
Average borrowings	4,500	26,400	0
Unused borrowing capacity	515,400
Interest expense	$ 200	$ 800	$ 0
Minimum
Federal Home Loan Banks [Abstract]
Federal home loan bank, advances, interest rate	125%
FHLB stock as a percentage of unpaid principal balance	0.10%
Maximum
Federal Home Loan Banks [Abstract]
Federal home loan bank, advances, interest rate	165%

Other Borrowings - FHLB Advance

Other Borrowings - FHLB Advances (Details) - Federal Home Loan Bank, Advances, Fixed Rate - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Fixed rate advance, 2023, amount		$ 25,000
Fixed rate advance, 2023, rate		4.28%
Fixed rate advance, 2025, amount	$ 50,000	$ 0
Fixed rate advance, 2025, rate	5.16%
Total fixed rate advances, amount	$ 50,000	$ 25,000
Total fixed rate advances, rate	5.16%	4.28%

Subordinated Debt and Debentu_3

Subordinated Debt and Debentures - Narrative (Details) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2020 USD ($)	Dec. 31, 2023 USD ($) qtr	Dec. 31, 2022 USD ($)	Mar. 31, 2018 USD ($)
Subordinated Debt [Abstract]
Subordinated debt		$ 39,510	$ 39,433
Trust preferred securities		$ 38,500	38,400
Distribution deferral period, maximum quarters | qtr		20
Subordinated Debentures | TCSB Statutory Trust I
Subordinated Debt [Abstract]
Debt instrument, discount		$ 996	1,064	$ 1,400
Subordinated Debt
Subordinated Debt [Abstract]
Trust Preferred Securities Issued	$ 40,000
Debt instrument, term	10 years
Call option period	5 years
Debt instrument, interest rate, stated percentage	5.95%
Fixed coupon rate percentage, period	5 years
Subordinated debt		39,510	39,430
Debt Instrument, unamortized discount (premium) and debt issuance costs, net		$ 490	$ 570
Subordinated Debt | SOFR
Subordinated Debt [Abstract]
Interest rate spread	5.825%

Subordinated Debt and Debentu_4

Subordinated Debt and Debentures - Subordinated Debentures (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2018
Summary Of Information Regarding Subordinated Debentures [Abstract]
Subordinated debentures	$ 39,728	$ 39,660
Subordinated Debentures
Summary Of Information Regarding Subordinated Debentures [Abstract]
Subordinated debentures	39,728	39,660
Subordinated Debentures | IBC Capital Finance III
Summary Of Information Regarding Subordinated Debentures [Abstract]
Subordinated debentures	12,372	12,372
Subordinated Debentures | IBC Capital Finance IV
Summary Of Information Regarding Subordinated Debentures [Abstract]
Subordinated debentures	15,465	15,465
Subordinated Debentures | Midwest Guaranty Trust I
Summary Of Information Regarding Subordinated Debentures [Abstract]
Subordinated debentures	7,732	7,732
Subordinated Debentures | TCSB Statutory Trust I
Summary Of Information Regarding Subordinated Debentures [Abstract]
Subordinated debentures	5,155	5,155
Discount on TCSB Statutory Trust I	(996)	(1,064)	$ (1,400)
Trust preferred
Summary Of Information Regarding Subordinated Debentures [Abstract]
Trust Preferred Securities Issued	38,504	38,436
Trust preferred | IBC Capital Finance III
Summary Of Information Regarding Subordinated Debentures [Abstract]
Trust Preferred Securities Issued	12,000	12,000
Trust preferred | IBC Capital Finance IV
Summary Of Information Regarding Subordinated Debentures [Abstract]
Trust Preferred Securities Issued	15,000	15,000
Trust preferred | Midwest Guaranty Trust I
Summary Of Information Regarding Subordinated Debentures [Abstract]
Trust Preferred Securities Issued	7,500	7,500
Trust preferred | TCSB Statutory Trust I
Summary Of Information Regarding Subordinated Debentures [Abstract]
Trust Preferred Securities Issued	5,000	5,000
Discount on TCSB Statutory Trust I	(996)	(1,064)
Common Stock Issued
Summary Of Information Regarding Subordinated Debentures [Abstract]
Common Stock Issued	1,224	1,224
Common Stock Issued | IBC Capital Finance III
Summary Of Information Regarding Subordinated Debentures [Abstract]
Common Stock Issued	372	372
Common Stock Issued | IBC Capital Finance IV
Summary Of Information Regarding Subordinated Debentures [Abstract]
Common Stock Issued	465	465
Common Stock Issued | Midwest Guaranty Trust I
Summary Of Information Regarding Subordinated Debentures [Abstract]
Common Stock Issued	232	232
Common Stock Issued | TCSB Statutory Trust I
Summary Of Information Regarding Subordinated Debentures [Abstract]
Common Stock Issued	155	155
Discount on TCSB Statutory Trust I	$ 0	$ 0

Subordinated Debt and Debentu_5

Subordinated Debt and Debentures - Other Key Terms, Subordinated Debentures and Trust Preferred Securities (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
LIBOR | IBC Capital Finance III
Subordinated Debt [Abstract]
Term of variable rate		3 months
Interest rate spread		1.60%
LIBOR | IBC Capital Finance IV
Subordinated Debt [Abstract]
Term of variable rate		3 months
Interest rate spread		2.85%
LIBOR | Midwest Guaranty Trust I
Subordinated Debt [Abstract]
Term of variable rate		3 months
Interest rate spread		3.45%
LIBOR | TCSB Statutory Trust I
Subordinated Debt [Abstract]
Term of variable rate		3 months
Interest rate spread		2.20%
SOFR | IBC Capital Finance III
Subordinated Debt [Abstract]
Term of variable rate	3 months
Interest rate spread	1.86%
SOFR | IBC Capital Finance IV
Subordinated Debt [Abstract]
Term of variable rate	3 months
Interest rate spread	3.11%
SOFR | Midwest Guaranty Trust I
Subordinated Debt [Abstract]
Term of variable rate	3 months
Interest rate spread	3.71%
SOFR | TCSB Statutory Trust I
Subordinated Debt [Abstract]
Term of variable rate	3 months
Interest rate spread	2.46%

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commitments to extend credit
Off-Balance Sheet Risks [Abstract]
Financial instruments whose risk is represented by contract amounts	$ 881,697	$ 811,957
Standby letters of credit
Off-Balance Sheet Risks [Abstract]
Financial instruments whose risk is represented by contract amounts	$ 11,651	$ 8,371

Commitments and Contingent Li_4

Commitments and Contingent Liabilities - Narrative (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023 shares	Feb. 23, 2024 USD ($) $ / shares
Minimum | Standby letters of credit
Fair Value, Off-Balance Sheet Risks, Disclosure Information [Abstract]
Variable interest rate	1%
Maximum | Standby letters of credit
Fair Value, Off-Balance Sheet Risks, Disclosure Information [Abstract]
Variable interest rate	14.50%
VISA Class B-1 Common Stock
Investment Owned, Balance [Abstract]
Number of shares owned (in shares) | shares	12,566
VISA Class A Common Stock
Investment Owned, Balance [Abstract]
Current conversion ratio	1.5875
Subsequent Event | VISA Class B-1 Common Stock
Investment Owned, Balance [Abstract]
Current value of shares owned | $		$ 5.7
Subsequent Event | VISA Class A Common Stock
Investment Owned, Balance [Abstract]
Closing price (in dollars per share) | $ / shares		$ 283.60

Shareholders' Equity and Net _3

Shareholders' Equity and Net Income Per Common Share - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Repurchase Plan [Abstract]
Stock repurchased during period (in shares)	298,601	181,586	814,910
Stock repurchased during period, value	$ 5,157	$ 4,010	$ 17,269
Share-Based Payment Arrangement, Option
Share Repurchase Plan [Abstract]
Antidilutive shares excluded from computation of diluted income per share (in shares)	0	0	0
Common Stock
Share Repurchase Plan [Abstract]
Percentage of outstanding common stock authorized to be repurchased	5%	5%	5%
Stock repurchased during period (in shares)	298,601	181,586	814,910
Stock repurchased during period, value	$ 5,157	$ 4,010	$ 17,269

Shareholders' Equity and Net _4

Shareholders' Equity and Net Income Per Common Share - Earnings Per Share Reconciliation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share Reconciliation [Abstract]
Net income	$ 59,067	$ 63,351	$ 62,895
Weighted average shares outstanding (in shares)	20,976	21,096	21,585
Stock units for deferred compensation plan for non-employee directors (in shares)	160	137	121
Effect of stock options (in shares)	11	38	69
Performance share units (in shares)	23	25	32
Weighted average shares outstanding for calculation of diluted earnings per share (in shares)	21,170	21,296	21,807
Net income per common share
Basic (in dollars per share)	$ 2.82	$ 3	$ 2.91
Diluted (in dollars per share)	$ 2.79	$ 2.97	$ 2.88

Income Tax - Composition of Inc

Income Tax - Composition of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current expense	$ 14,394	$ 14,796	$ 12,506
Deferred expense (benefit)	215	(359)	1,912
Income tax expense	$ 14,609	$ 14,437	$ 14,418

Income Tax - Narrative (Details

Income Tax - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Unrecognized tax benefits that would impact effective tax rate	$ 40,000
Unrecognized tax benefits, income tax penalties and interest	0	$ 0	$ 0
Unrecognized tax benefits, income tax penalties and interest accrued	$ 0	$ 0	$ 0

Income Tax - Reconciliation of

Income Tax - Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Statutory rate applied to income before income tax	$ 15,472	$ 16,335	$ 16,236
Tax-exempt income	(508)	(1,475)	(1,487)
Low income housing tax credit investments	(235)	(134)	(19)
Employee stock ownership plan dividends	(106)	(97)	(89)
Bank owned life insurance	(99)	(140)	(119)
Share-based compensation	(50)	(144)	(184)
Non-deductible meals, entertainment and memberships	77	30	32
Other, net	58	62	48
Income tax expense	$ 14,609	$ 14,437	$ 14,418

Income Tax - Deferred Tax Asset

Income Tax - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Unrealized loss on securities AFS	$ 13,587	$ 18,274
Allowance for credit losses	11,478	11,011
Unrealized loss on securities HTM transferred from AFS	4,095	4,843
Property and equipment	1,387	1,909
Incentive compensation	1,174	1,880
Reserve for unfunded lending commitments	1,156	1,067
Lease liabilities	1,074	1,211
Share-based compensation	824	764
Securities premium amortization	814	792
Deferred compensation	551	458
Loss reimbursement on sold loans reserve	259	254
Other than temporary impairment charge on securities available for sale	146	144
Non accrual loan interest income	121	128
Gross deferred tax assets	36,666	42,735
Deferred tax liabilities
Capitalized mortgage loan servicing rights	8,871	8,923
Deferred loan fees	2,271	2,430
Lease right of use asset	1,031	1,164
Purchase premiums, net	602	681
Unrealized gain on derivative financial instruments	47	0
Other	46	42
Gross deferred tax liabilities	12,868	13,240
Deferred tax assets, net	$ 23,798	$ 29,495

Income Tax - Changes in Unrecog

Income Tax - Changes in Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 186	$ 180	$ 180
Additions based on tax positions related to the current year	13	13	11
Reductions due to the statute of limitations	(11)	(7)	(11)
Reductions due to settlements	0	0	0
Balance at end of year	$ 188	$ 186	$ 180

Share Based Compensation and _3

Share Based Compensation and Benefit Plans - Narrative (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation [Abstract]
Number of additional shares approved for grant (in shares)	500
Shares issued on deferral basis, credited percentage of current value	90%
Share-based payment arrangement, nonvested award, cost not yet recognized, amount	$ 2,400
Share-based payment arrangement, nonvested award, cost not yet recognized, period for recognition	1 year 9 months 10 days
Defined contribution plan, employer matching contribution, percent of match	50%	50%	50%
Defined contribution plan, employer matching contribution, percent of employees' gross pay	8%	8%	8%
Maximum matching contribution, percent	6%	6%	6%
Employee stock ownership plan contributions	2%	2%	2%
401(k) and employee stock ownership plans, amount expensed	$ 3,100	$ 2,900	$ 3,300
Performance-based compensation expense	8,000	12,700	15,600
Health care and life insurance expense	7,200	6,200	6,100
Long-Term Incentive Plan
Share Based Compensation [Abstract]
Total compensation expense recognized	1,900	1,800	1,600
Tax benefit relating to compensation expense recognized	$ 400	$ 400	$ 300
Restricted Stock | Long-Term Incentive Plan
Share Based Compensation [Abstract]
Vesting period	3 years	3 years	3 years
Performance Shares | Long-Term Incentive Plan
Share Based Compensation [Abstract]
Vesting period	3 years	3 years	3 years
Non-Employee Directors
Share Based Compensation [Abstract]
Number of additional shares approved for grant (in shares)	100
Total compensation expense recognized	$ 400	$ 400	$ 400
Tax benefit relating to compensation expense recognized	$ 80	$ 80	$ 80
Executive Officer | Restricted Stock | Long-Term Incentive Plan
Share Based Compensation [Abstract]
Number of restricted stock units issued to executive officers (in shares)	80	60	90
Executive Officer | Performance Shares | Long-Term Incentive Plan
Share Based Compensation [Abstract]
Number of restricted stock units issued to executive officers (in shares)	20	20	20
Director
Share Based Compensation [Abstract]
Shares issues as retainer fees (in shares)	20	20	20

Share Based Compensation and _4

Share Based Compensation and Benefit Plans - Outstanding Stock Option Grants and Related Transactions (Details) - Share-Based Payment Arrangement, Option $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance (in shares)	40,307
Granted (in shares)	0
Exercised (in shares)	(28,583)
Forfeited (in shares)	0
Expired (in shares)	0
Outstanding, ending balance (in shares)	11,724
Vested and expected to vest, period end (in shares)	11,724
Exercisable, period end (in shares)	11,724
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 8.32
Exercised (in dollars per share) | $ / shares	6.92
Outstanding, ending balance (in dollars per share) | $ / shares	11.73
Vested and expected to vest, period end (in dollars per share) | $ / shares	11.73
Exercisable, period end (in dollars per share) | $ / shares	$ 11.73
Weighted-Average Remaining Contractual Term [Abstract]
Outstanding, weighted-average remaining contractual term	2 years 1 month 28 days
Vested and expected to vest, weighted-average remaining contractual term	2 years 1 month 28 days
Exercisable, weighted-average remaining contractual term	2 years 1 month 28 days
Aggregate Intrinsic Value [Abstract]
Outstanding, aggregate intrinsic value | $	$ 168
Vested and expected to vest, aggregate intrinsic value | $	168
Exercisable, aggregate intrinsic value | $	$ 168

Share Based Compensation and _5

Share Based Compensation and Benefit Plans - Outstanding Non-vested Stock and Related Transactions (Details) - Non-vested Restricted Stock and PSU's	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding, beginning balance (in shares) | shares	246,136
Granted (in shares) | shares	103,636
Vested (in shares) | shares	(61,902)
Forfeited (in shares) | shares	(18,637)
Outstanding, ending balance (in shares) | shares	269,233
Weighted-Average Grant Date Fair Value [Roll Forward]
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 22.82
Granted (in dollars per share) | $ / shares	22.84
Vested (in dollars per share) | $ / shares	22.31
Vested (in dollars per share) | $ / shares	23.02
Outstanding, ending balance (in dollars per share) | $ / shares	$ 22.93

Share Based Compensation and _6

Share Based Compensation and Benefit Plans - Options Exercised During the Periods (Details) - Share-Based Payment Arrangement, Option - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Intrinsic value	$ 352	$ 761	$ 752
Cash proceeds received	198	131	117
Tax benefit realized	$ 74	$ 160	$ 158

Other Non-Interest Income (Deta

Other Non-Interest Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Noninterest Income, Other [Abstract]
Investment and insurance commissions	$ 3,456	$ 2,898	$ 2,603
ATM fees	1,683	1,216	1,133
Bank owned life insurance	474	360	567
Other	6,866	6,263	5,089
Total other non-interest income	$ 12,479	$ 10,737	$ 9,392

Derivative Financial Instrume_3

Derivative Financial Instruments - Type of Hedge Designation and Fair Value of Derivative Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair value hedge designation
Derivative Instrument Detail [Abstract]
Notional Amount	$ 395,898	$ 221,266
Average Maturity (years)	3 years 10 months 24 days	4 years 7 months 6 days
Fair Value	$ 12,733	$ 21,361
Fair value hedge designation | Interest rate cap agreements
Derivative Instrument Detail [Abstract]
Notional Amount		$ 40,970
Average Maturity (years)		5 years 3 months 18 days
Fair Value		$ 931
Cash Flow Hedge Designation | Interest rate floor agreements
Derivative Instrument Detail [Abstract]
Notional Amount	$ 150,000
Average Maturity (years)	3 years 6 months
Fair Value	$ 4,221
No hedge designation
Derivative Instrument Detail [Abstract]
Notional Amount	$ 806,547	$ 627,186
Average Maturity (years)	5 years 6 months	5 years 3 months 18 days
Fair Value	$ (106)	$ (741)
No hedge designation | Rate-lock mortgage loan commitments
Derivative Instrument Detail [Abstract]
Notional Amount	$ 18,081	$ 19,918
Average Maturity (years)	1 month 6 days	1 month 6 days
Fair Value	$ 173	$ (1,056)
No hedge designation | Mandatory commitments to sell mortgage loans
Derivative Instrument Detail [Abstract]
Notional Amount	$ 30,442	$ 49,258
Average Maturity (years)	1 month 6 days	1 month 6 days
Fair Value	$ (279)	$ 315
Fixed Income Interest Rate | Fair value hedge designation | Interest rate swap agreement | Commercial
Derivative Instrument Detail [Abstract]
Notional Amount	$ 6,033	$ 6,401
Average Maturity (years)	5 years 4 months 24 days	6 years 4 months 24 days
Fair Value	$ 349	$ 447
Fixed Income Interest Rate | Fair value hedge designation | Interest rate swap agreement | Installment
Derivative Instrument Detail [Abstract]
Notional Amount	$ 100,000	$ 25,000
Average Maturity (years)	3 years 4 months 24 days	2 years
Fair Value	$ (1,228)	$ 77
Fixed Income Interest Rate | Fair value hedge designation | Interest rate swap agreement | Mortgage
Derivative Instrument Detail [Abstract]
Notional Amount	$ 100,000
Average Maturity (years)	4 years 3 months 18 days
Fair Value	$ (2,131)
Fixed Income Interest Rate | Fair value hedge designation | Pay-fixed interest rate swap agreements - securities available for sale
Derivative Instrument Detail [Abstract]
Notional Amount	$ 148,895	$ 148,895
Average Maturity (years)	3 years 10 months 24 days	4 years 9 months 18 days
Fair Value	$ 15,287	$ 19,906
Fixed Income Interest Rate | Fair value hedge designation | Interest rate cap agreements
Derivative Instrument Detail [Abstract]
Notional Amount	$ 40,970
Average Maturity (years)	4 years 3 months 18 days
Fair Value	$ 456
Fixed Income Interest Rate | No hedge designation | Interest rate swap agreement | Commercial
Derivative Instrument Detail [Abstract]
Notional Amount	$ 379,012	$ 279,005
Average Maturity (years)	5 years 10 months 24 days	6 years
Fair Value	$ 7,169	$ (17,063)
Variable Income Interest Rate | No hedge designation | Interest rate swap agreement | Commercial
Derivative Instrument Detail [Abstract]
Notional Amount	$ 379,012	$ 279,005
Average Maturity (years)	5 years 10 months 24 days	6 years
Fair Value	$ (7,169)	$ 17,063

Derivative Financial Instrume_4

Derivative Financial Instruments - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cash flow hedge gain (loss) to be reclassified within 12 months	$ (0.7)
Derivative, term of contract	4 years 2 months 12 days
Interest rate cap agreements
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized loss on derivative instrument to be reclassified into earnings		$ 75
Interest rate cap agreements | No hedge designation
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative instrument, amount of contract matured		$ 15

Derivative Financial Instrume_5

Derivative Financial Instruments - Fair Values of Derivative Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	$ 38,683	$ 39,747
Liability Derivatives	21,835	19,127
Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	20,313	21,361
Liability Derivatives	3,359	0
Designated as Hedging Instrument | Interest rate cap agreements | Other assets
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	456	931
Designated as Hedging Instrument | Interest rate cap agreements | Other liabilities
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	0	0
Designated as Hedging Instrument | Interest rate floor agreements | Other assets
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	4,221	0
Designated as Hedging Instrument | Interest rate floor agreements | Other liabilities
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	0	0
Designated as Hedging Instrument | Fixed Income Interest Rate | Interest rate swap agreement | Other assets
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	15,636	20,430
Designated as Hedging Instrument | Fixed Income Interest Rate | Interest rate swap agreement | Other liabilities
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	3,359	0
No hedge designation
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	18,370	18,386
Liability Derivatives	18,476	19,127
No hedge designation | Rate-lock mortgage loan commitments | Other assets
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	173	0
No hedge designation | Rate-lock mortgage loan commitments | Other liabilities
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	0	1,056
No hedge designation | Mandatory commitments to sell mortgage loans | Other assets
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	0	315
No hedge designation | Mandatory commitments to sell mortgage loans | Other liabilities
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	279	0
No hedge designation | Fixed Income Interest Rate | Interest rate swap agreement | Other assets | Commercial
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	12,683	17,567
No hedge designation | Fixed Income Interest Rate | Interest rate swap agreement | Other liabilities | Commercial
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	5,514	504
No hedge designation | Variable Income Interest Rate | Interest rate swap agreement | Other assets | Commercial
Derivative Instruments, Gain (Loss) [Line Items]
Asset Derivatives	5,514	504
No hedge designation | Variable Income Interest Rate | Interest rate swap agreement | Other liabilities | Commercial
Derivative Instruments, Gain (Loss) [Line Items]
Liability Derivatives	$ 12,683	$ 17,567

Derivative Financial Instrume_6

Derivative Financial Instruments - Gain Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)	$ (213)	$ 0	$ 0
Loss Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion)	(437)	0	0
Fair value hedge designation | Interest rate cap agreements, noncommercial
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)	(848)	0	0
Loss Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion)	(262)	0	0
Gain (Loss) Recognized in Income	90	0	0
Fair value hedge designation | Interest rate cap agreements
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)	(848)	0	0
Loss Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion)	(262)	0	0
Gain (Loss) Recognized in Income	(8,077)	16,401	4,790
Fair value hedge designation | Interest rate cap agreements | Installment
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)	0	0	0
Loss Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion)	0	0	0
Gain (Loss) Recognized in Income	(14)	0	0
Fair value hedge designation | Fixed Income Interest Rate | Interest rate swap agreement | Commercial
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(98)	831	392
Fair value hedge designation | Fixed Income Interest Rate | Interest rate swap agreement | Installment
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(1,305)	77	0
Fair value hedge designation | Fixed Income Interest Rate | Interest rate swap agreement | Mortgage
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(2,131)	0	0
Fair value hedge designation | Fixed Income Interest Rate | Pay-fixed interest rate swap agreements - securities available for sale
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(4,619)	15,493	4,398
Cash Flow Hedge Designation | Interest rate floor agreements | Commercial
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (loss) Recognized in Other Comprehensive Income (Loss) (Effective Portion)	635	0	0
Loss Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Effective Portion)	(175)	0	0
Gain (Loss) Recognized in Income	(175)	0	0
No hedge designation
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	623	(2,754)	(3,684)
No hedge designation | Rate-lock mortgage loan commitments
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	1,229	(3,196)	(4,880)
No hedge designation | Mandatory commitments to sell mortgage loans
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(594)	383	873
No hedge designation | Interest Rate Swaption
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	0	(186)	(2)
No hedge designation | Interest rate cap agreements
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	0	245	30
No hedge designation | Purchased options
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	0	0	(42)
No hedge designation | Written options
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	0	0	42
No hedge designation | Fixed Income Interest Rate | Interest rate swap agreement
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	0	0	295
No hedge designation | Fixed Income Interest Rate | Interest rate swap agreement | Commercial
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(9,894)	22,242	4,521
No hedge designation | Variable Income Interest Rate | Interest rate swap agreement
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	(12)	0	0
No hedge designation | Variable Income Interest Rate | Interest rate swap agreement | Commercial
Effect of derivative financial instruments on the consolidated financial statements of operations [Abstract]
Gain (Loss) Recognized in Income	$ 9,894	$ (22,242)	$ (4,521)

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of loans and leases receivable [Roll Forward]
Balance at beginning of year	$ 7,742	$ 6,879
New loans and advances	478	1,957
Repayments	(847)	(1,094)
Balance at end of year	$ 7,373	$ 7,742
Minimum
Related Party Transaction [Line Items]
Related party entity ownership percentage	10%	10%

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Loan commitments to directors and executive officers	$ 1,690	$ 1,910
Outstanding loan commitments to directors and executive officers	30	10
Related party deposit liabilities	$ 2,900	$ 2,600

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lease, Cost [Abstract]
Operating lease cost	$ 1,436	$ 1,636	$ 1,672
Variable lease cost	97	78	63
Short-term lease cost	94	91	64
Total	$ 1,627	$ 1,805	$ 1,799

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets and Liabilities, Lessee [Abstract]
Lease right of use asset	$ 4,911	$ 5,544
Lease liabilities	$ 5,114	$ 5,769
Weighted average remaining lease term (years)	6 years 10 days	5 years 10 months 9 days
Weighted average discount rate	2.70%	2.40%
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Accrued income and other assets	Accrued income and other assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities	Accrued expenses and other liabilities

Leases - Maturity (Details)

Leases - Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	$ 1,142
2025	1,075
2026	903
2027	714
2028	685
2029 and thereafter	1,041
Total lease payments	5,560
Less imputed interest	(446)
Total	$ 5,114	$ 5,769

Concentrations of Credit Risk -

Concentrations of Credit Risk - (Details) $ in Millions	Dec. 31, 2023 USD ($)
Residential Real Estate Loan Concentration Risk
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	$ 1,406
Construction and Land Development
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	241.7
Lessors of Nonresidential Real Estate
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	530.9
Construction Loan Concentration Risk
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	128.7
Lessors of Residential Real Estate
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	123.4
Health Care and Social Assistance
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	119.5
Accommodation and Food Services
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	146.8
Manufacturing
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value, concentration of risk, loans receivable	$ 95.5

Regulatory Matters - Narrative

Regulatory Matters - Narrative (Details) $ in Millions	Dec. 31, 2023 USD ($)
Regulatory Matters [Abstract]
Undivided profits	$ 176.6

Regulatory Matters - Capital Am

Regulatory Matters - Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Tier 1 capital to average assets
Capital conservation buffer	0.0250	0.0250
Consolidated
Total capital to risk-weighted assets
Actual	$ 573,972	$ 536,549
Actual, ratio	0.1371	0.1362
Minimum for Adequately Capitalized Institutions	$ 335,014	$ 315,059
Minimum for adequately capitalized institutions, ratio	0.0800	0.0800
Tier 1 capital to risk-weighted assets
Actual	$ 481,569	$ 447,299
Actual, ratio	0.1150	0.1136
Minimum for Adequately Capitalized Institutions	$ 251,260	$ 236,294
Minimum for adequately capitalized institutions, ratio	0.0600	0.0600
Common equity tier 1 capital to risk-weighted assets
Actual	$ 443,065	$ 408,863
Actual, ratio	0.1058	0.1038
Minimum for Adequately Capitalized Institutions	$ 188,445	$ 177,221
Minimum for adequately capitalized institutions, ratio	0.0450	0.0450
Tier 1 capital to average assets
Banking regulation, tier 1 leverage capital, actual	$ 481,569	$ 447,299
Actual, ratio	0.0903	0.0886
Minimum for Adequately Capitalized Institutions	$ 213,227	$ 201,875
Minimum for adequately capitalized institutions, ratio	0.0400	0.0400
Independent Bank
Total capital to risk-weighted assets
Actual	$ 521,374	$ 480,886
Actual, ratio	0.1246	0.1222
Minimum for Adequately Capitalized Institutions	$ 334,673	$ 314,733
Minimum for adequately capitalized institutions, ratio	0.0800	0.0800
Minimum for Well-Capitalized Institutions	$ 418,341	$ 393,416
Minimum for well-capitalized institutions, ratio	0.1000	0.1000
Tier 1 capital to risk-weighted assets
Actual	$ 469,023	$ 431,685
Actual, ratio	0.1121	0.1097
Minimum for Adequately Capitalized Institutions	$ 251,005	$ 236,049
Minimum for adequately capitalized institutions, ratio	0.0600	0.0600
Minimum for Well-Capitalized Institutions	$ 334,673	$ 314,733
Minimum for well-capitalized institutions, ratio	0.0800	0.0800
Common equity tier 1 capital to risk-weighted assets
Actual	$ 469,023	$ 431,685
Actual, ratio	0.1121	0.1097
Minimum for Adequately Capitalized Institutions	$ 188,254	$ 177,037
Minimum for adequately capitalized institutions, ratio	0.0450	0.0450
Minimum for Well-Capitalized Institutions	$ 271,922	$ 255,720
Minimum for well-capitalized institutions, ratio	0.0650	0.0650
Tier 1 capital to average assets
Banking regulation, tier 1 leverage capital, actual	$ 469,023	$ 431,685
Actual, ratio	0.0880	0.0856
Minimum for Adequately Capitalized Institutions	$ 213,180	$ 201,820
Minimum for adequately capitalized institutions, ratio	0.0400	0.0400
Minimum for Well-Capitalized Institutions	$ 266,475	$ 252,275
Minimum for well-capitalized institutions, ratio	0.0500	0.0500

Regulatory Matters - Components

Regulatory Matters - Components of Regulatory Capital (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Components of Regulatory Capital [Abstract]
Total shareholders’ equity	$ 404,449	$ 347,596	$ 398,484	$ 389,522
Add (deduct)
Accumulated other comprehensive loss for regulatory purposes	(72,142)	(92,763)
Subordinated debt	$ 39,510	39,433
Period of transition method for regulatory purposes	3 years
Consolidated
Components of Regulatory Capital [Abstract]
Total shareholders’ equity	$ 404,449	347,596
Add (deduct)
Accumulated other comprehensive loss for regulatory purposes	66,344	86,966
Goodwill and other intangibles	(30,304)	(30,851)
CECL	2,576	5,152
Common equity tier 1 capital	443,065	408,863
Qualifying trust preferred securities	38,504	38,436
Tier 1 capital	481,569	447,299
Subordinated debt	40,000	40,000
Allowance for credit losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets	52,403	49,250
Total risk-based capital	573,972	536,549
Independent Bank
Components of Regulatory Capital [Abstract]
Total shareholders’ equity	430,407	370,418
Add (deduct)
Accumulated other comprehensive loss for regulatory purposes	66,344	86,966
Goodwill and other intangibles	(30,304)	(30,851)
CECL	2,576	5,152
Common equity tier 1 capital	469,023	431,685
Qualifying trust preferred securities	0	0
Tier 1 capital	469,023	431,685
Subordinated debt	0	0
Allowance for credit losses and allowance for unfunded lending commitments limited to 1.25% of total risk-weighted assets	52,351	49,201
Total risk-based capital	$ 521,374	$ 480,886

Fair Value Disclosures - Fair V

Fair Value Disclosures - Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Securities available for sale	$ 679,350	$ 779,347
Loans held for sale, carried at fair value	$ 12,063	$ 26,518	$ 55,470
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Accrued income and other assets	Accrued income and other assets
Liabilities
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Collateral Dependent Loans [Abstract]
Loans held for sale, carried at lower of cost or fair value	$ 12,124	$ 28,860	$ 54,419
U.S. agency
Assets
Securities available for sale	9,507	12,101
U.S. agency residential mortgage-backed
Assets
Securities available for sale	81,217	90,458
U.S. agency commercial mortgage-backed
Assets
Securities available for sale	12,297	13,453
Private label mortgage-backed
Assets
Securities available for sale	86,469	93,845
Other asset backed
Assets
Securities available for sale	112,931	194,725
Obligations of states and political subdivisions
Assets
Securities available for sale	302,737	295,677
Corporate
Assets
Securities available for sale	73,250	78,157
Trust preferred
Assets
Securities available for sale	942	931
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Derivative financial instruments	0	0
Liabilities
Derivatives	0	0
Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	679,350	779,347
Derivative financial instruments	38,683	39,747
Liabilities
Derivatives	21,835	19,127
Significant Un- observable Inputs (Level 3)
Assets
Securities available for sale	0	0
Derivative financial instruments	0	0
Liabilities
Derivatives	0	0
Recurring
Assets
Loans held for sale, carried at fair value	12,063	26,518
Capitalized mortgage loan servicing rights	42,243	42,489
Derivative financial instruments	38,683	39,747
Liabilities
Derivatives	21,835	19,127
Collateral Dependent Loans [Abstract]
Loans held for sale, carried at lower of cost or fair value		20,367
Recurring | U.S. agency
Assets
Securities available for sale	9,507	12,101
Recurring | U.S. agency residential mortgage-backed
Assets
Securities available for sale	81,217	90,458
Recurring | U.S. agency commercial mortgage-backed
Assets
Securities available for sale	12,297	13,453
Recurring | Private label mortgage-backed
Assets
Securities available for sale	86,469	93,845
Recurring | Other asset backed
Assets
Securities available for sale	112,931	194,725
Recurring | Obligations of states and political subdivisions
Assets
Securities available for sale	302,737	295,677
Recurring | Corporate
Assets
Securities available for sale	73,250	78,157
Recurring | Trust preferred
Assets
Securities available for sale	942	931
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Loans held for sale, carried at fair value	0	0
Capitalized mortgage loan servicing rights	0	0
Derivative financial instruments	0	0
Liabilities
Derivatives	0	0
Collateral Dependent Loans [Abstract]
Loans held for sale, carried at lower of cost or fair value		20,367
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. agency
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. agency residential mortgage-backed
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. agency commercial mortgage-backed
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Private label mortgage-backed
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Other asset backed
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Obligations of states and political subdivisions
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate
Assets
Securities available for sale	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Trust preferred
Assets
Securities available for sale	0	0
Recurring | Significant Other Observable Inputs (Level 2)
Assets
Loans held for sale, carried at fair value	12,063	26,518
Capitalized mortgage loan servicing rights	0	0
Derivative financial instruments	38,683	39,747
Liabilities
Derivatives	21,835	19,127
Collateral Dependent Loans [Abstract]
Loans held for sale, carried at lower of cost or fair value		0
Recurring | Significant Other Observable Inputs (Level 2) | U.S. agency
Assets
Securities available for sale	9,507	12,101
Recurring | Significant Other Observable Inputs (Level 2) | U.S. agency residential mortgage-backed
Assets
Securities available for sale	81,217	90,458
Recurring | Significant Other Observable Inputs (Level 2) | U.S. agency commercial mortgage-backed
Assets
Securities available for sale	12,297	13,453
Recurring | Significant Other Observable Inputs (Level 2) | Private label mortgage-backed
Assets
Securities available for sale	86,469	93,845
Recurring | Significant Other Observable Inputs (Level 2) | Other asset backed
Assets
Securities available for sale	112,931	194,725
Recurring | Significant Other Observable Inputs (Level 2) | Obligations of states and political subdivisions
Assets
Securities available for sale	302,737	295,677
Recurring | Significant Other Observable Inputs (Level 2) | Corporate
Assets
Securities available for sale	73,250	78,157
Recurring | Significant Other Observable Inputs (Level 2) | Trust preferred
Assets
Securities available for sale	942	931
Recurring | Significant Un- observable Inputs (Level 3)
Assets
Loans held for sale, carried at fair value	0	0
Capitalized mortgage loan servicing rights	42,243	42,489
Derivative financial instruments	0	0
Liabilities
Derivatives	0	0
Collateral Dependent Loans [Abstract]
Loans held for sale, carried at lower of cost or fair value		0
Recurring | Significant Un- observable Inputs (Level 3) | U.S. agency
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | U.S. agency residential mortgage-backed
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | U.S. agency commercial mortgage-backed
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | Private label mortgage-backed
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | Other asset backed
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | Obligations of states and political subdivisions
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | Corporate
Assets
Securities available for sale	0	0
Recurring | Significant Un- observable Inputs (Level 3) | Trust preferred
Assets
Securities available for sale	0	0
Nonrecurring | Collateral Dependent Loans | Commercial | Commercial and industrial
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	551	138
Nonrecurring | Collateral Dependent Loans | Commercial | Commercial real estate
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure		1,068
Nonrecurring | Collateral Dependent Loans | Mortgage | 1-4 family owner occupied - non-jumbo
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	732	415
Nonrecurring | Collateral Dependent Loans | Mortgage | 1-4 family non-owner occupied
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	33	52
Nonrecurring | Collateral Dependent Loans | Mortgage | 1-4 family - 2nd lien
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	157	165
Nonrecurring | Collateral Dependent Loans | Mortgage | Resort lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	92	25
Nonrecurring | Collateral Dependent Loans | Installment | Boat lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	192	196
Nonrecurring | Collateral Dependent Loans | Installment | Recreational vehicle lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	196	19
Nonrecurring | Collateral Dependent Loans | Installment | Other
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	66	87
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Commercial | Commercial and industrial
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Commercial | Commercial real estate
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure		0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Mortgage | 1-4 family owner occupied - non-jumbo
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Mortgage | 1-4 family non-owner occupied
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Mortgage | 1-4 family - 2nd lien
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Mortgage | Resort lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Installment | Boat lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Installment | Recreational vehicle lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateral Dependent Loans | Installment | Other
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Commercial | Commercial and industrial
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Commercial | Commercial real estate
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure		0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Mortgage | 1-4 family owner occupied - non-jumbo
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Mortgage | 1-4 family non-owner occupied
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Mortgage | 1-4 family - 2nd lien
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Mortgage | Resort lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Installment | Boat lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Installment | Recreational vehicle lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Collateral Dependent Loans | Installment | Other
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	0	0
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Commercial | Commercial and industrial
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	551	138
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Commercial | Commercial real estate
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure		1,068
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Mortgage | 1-4 family owner occupied - non-jumbo
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	732	415
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Mortgage | 1-4 family non-owner occupied
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	33	52
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Mortgage | 1-4 family - 2nd lien
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	157	165
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Mortgage | Resort lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	92	25
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Installment | Boat lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	192	196
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Installment | Recreational vehicle lending
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	196	19
Nonrecurring | Significant Un- observable Inputs (Level 3) | Collateral Dependent Loans | Installment | Other
Collateral Dependent Loans [Abstract]
Loans receivable, fair value disclosure	$ 66	$ 87

Fair Value Disclosures - Fair_2

Fair Value Disclosures - Fair Value Option Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings [Abstract]
Loans held for sale	$ 2,281	$ (3,393)	$ (2,805)
Capitalized mortgage loan servicing rights	(4,202)	10,196	(2,108)
Net Gains (Losses) on Assets -Mortgage Loans
Fair Value, Assets and Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings [Abstract]
Loans held for sale	2,281	(3,393)	(2,805)
Mortgage Loan Servicing, net
Fair Value, Assets and Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings [Abstract]
Capitalized mortgage loan servicing rights	$ (4,202)	$ 10,196	$ (2,108)

Fair Value Disclosures - Narrat

Fair Value Disclosures - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Asset Impairment Charges [Abstract]
Collateral dependent loans, carrying amount	$ 2	$ 2.2
Collateral dependent loans, valuation allowance	1.3	2.1
Accounts receivable, credit loss expense (reversal)	$ 1.1	$ 1.5	$ 0.3

Fair Value Disclosures - Reconc

Fair Value Disclosures - Reconciliation for All Assets and Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) (Details) - Capitalized Mortgage Loan Servicing Rights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 42,489	$ 26,232	$ 16,904
Total losses realized and unrealized:
Included in results of operations	(4,202)	10,196	(2,108)
Included in other comprehensive income (loss)	0	0	0
Purchases, issuances, settlements, maturities and calls	3,956	6,061	11,436
Transfers in and/or out of Level 3	0	0	0
Ending balance	42,243	42,489	26,232
Fair value, asset, recurring basis, still held, unrealized gain (loss)	$ (4,202)	$ 10,196	$ (2,108)

Fair Value Disclosures - Quanti

Fair Value Disclosures - Quantitative Information About Level 3 (Details)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Impaired Loans Installment
Fair Value, Net Asset (Liability) [Abstract]
Collateral dependent loans fair value	$ 450,000	$ 300,000
Recurring | Capitalized Mortgage Loan Servicing Rights | Significant Un- observable Inputs (Level 3)
Fair Value, Net Asset (Liability) [Abstract]
Servicing asset fair value	$ 42,243,000	$ 42,489,000
Recurring | Capitalized Mortgage Loan Servicing Rights | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Float rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input		0.0403
Recurring | Capitalized Mortgage Loan Servicing Rights | Minimum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Discount rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.1000	0.1000
Recurring | Capitalized Mortgage Loan Servicing Rights | Minimum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Cost to service
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	70	66
Recurring | Capitalized Mortgage Loan Servicing Rights | Minimum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Ancillary income
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	20	20
Recurring | Capitalized Mortgage Loan Servicing Rights | Minimum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Prepayment rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.0656	0.0703
Recurring | Capitalized Mortgage Loan Servicing Rights | Maximum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Discount rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.1427	0.1323
Recurring | Capitalized Mortgage Loan Servicing Rights | Maximum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Cost to service
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	442	150
Recurring | Capitalized Mortgage Loan Servicing Rights | Maximum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Ancillary income
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	30	35
Recurring | Capitalized Mortgage Loan Servicing Rights | Maximum | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Prepayment rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.2647	0.3040
Recurring | Capitalized Mortgage Loan Servicing Rights | Weighted Average | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Discount rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.1025	0.1012
Recurring | Capitalized Mortgage Loan Servicing Rights | Weighted Average | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Cost to service
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	79	78
Recurring | Capitalized Mortgage Loan Servicing Rights | Weighted Average | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Ancillary income
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	20	21
Recurring | Capitalized Mortgage Loan Servicing Rights | Weighted Average | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Float rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.0382	0.0403
Recurring | Capitalized Mortgage Loan Servicing Rights | Weighted Average | Present Value of Net Servicing Revenue | Significant Un- observable Inputs (Level 3) | Prepayment rate
Ranges and Weighted Average [Abstract]
Servicing asset measurement input	0.0850	0.0797
Nonrecurring | Collateral Dependent Loans, Commercial | Significant Un- observable Inputs (Level 3)
Fair Value, Net Asset (Liability) [Abstract]
Collateral dependent loans fair value	$ 551,000	$ 1,206,000
Nonrecurring | Collateral Dependent Loans, Commercial | Minimum | Sales Comparison Approach | Significant Un- observable Inputs (Level 3) | Measurement Input, Comparability Adjustment
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	(0.050)	0.417
Nonrecurring | Collateral Dependent Loans, Commercial | Maximum | Sales Comparison Approach | Significant Un- observable Inputs (Level 3) | Measurement Input, Comparability Adjustment
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	0.060	0.200
Nonrecurring | Collateral Dependent Loans, Commercial | Weighted Average | Sales Comparison Approach | Significant Un- observable Inputs (Level 3) | Measurement Input, Comparability Adjustment
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	(0.004)	(0.004)
Nonrecurring | Collateral Dependent Loans, Mortgage and Installment | Significant Un- observable Inputs (Level 3)
Fair Value, Net Asset (Liability) [Abstract]
Collateral dependent loans fair value	$ 1,468,000	$ 959,000
Nonrecurring | Collateral Dependent Loans, Mortgage and Installment | Minimum | Sales Comparison Approach | Significant Un- observable Inputs (Level 3) | Measurement Input, Comparability Adjustment
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	(0.041)	(0.733)
Nonrecurring | Collateral Dependent Loans, Mortgage and Installment | Maximum | Sales Comparison Approach | Significant Un- observable Inputs (Level 3) | Measurement Input, Comparability Adjustment
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	0.105	0.652
Nonrecurring | Collateral Dependent Loans, Mortgage and Installment | Weighted Average | Sales Comparison Approach | Significant Un- observable Inputs (Level 3) | Measurement Input, Comparability Adjustment
Ranges and Weighted Average [Abstract]
Impaired loans measurement input	0.031	(0.053)

Fair Value Disclosures - Differ

Fair Value Disclosures - Difference Between Aggregate Fair value and Aggregate Remaining Contractual Principal (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans held for sale
Aggregate Fair Value	$ 12,063	$ 26,518	$ 55,470
Difference	(61)	(2,342)	1,051
Contractual Principal	$ 12,124	$ 28,860	$ 54,419

Fair Values of Financial Inst_3

Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Securities available for sale	$ 679,350	$ 779,347
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	353,988	374,818
Federal Home Loan Bank and Federal Reserve Bank Stock	16,821	17,653
Liabilities
Deposits with stated maturity	918,071
Other borrowings	50,026	86,006
Subordinated debt	39,510	39,433
Subordinated debentures	39,728	39,660
Reciprocal deposits included in deposits with no stated maturity	723,014	555,781
Reciprocal deposits included in deposits with stated maturity	109,006	46,794
Recorded Book Balance
Assets
Cash and due from banks	68,208	70,180
Interest bearing deposits	101,573	4,191
Securities available for sale	679,350	779,347
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	353,988	374,818
Federal Home Loan Bank and Federal Reserve Bank Stock	16,821	17,653
Net loans and loans held for sale	3,748,306	3,459,802
Accrued interest receivable	19,044	16,513
Derivative financial instruments	38,683	39,747
Liabilities
Deposits with no stated maturity	3,704,808	3,798,848
Deposits with stated maturity	918,071	580,221
Other borrowings	50,026	86,006
Subordinated debt	39,510	39,433
Subordinated debentures	39,728	39,660
Accrued interest payable	6,534	2,287
Derivative financial instruments	21,835	19,127
Fair Value
Assets
Cash and due from banks	68,208	70,180
Interest bearing deposits	101,573	4,191
Securities available for sale	679,350	779,347
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	318,606	335,418
Net loans and loans held for sale	3,453,790	3,185,518
Accrued interest receivable	19,044	16,513
Derivative financial instruments	38,683	39,747
Liabilities
Deposits with no stated maturity	3,704,808	3,798,848
Deposits with stated maturity	914,404	573,739
Other borrowings	49,831	86,006
Subordinated debt	40,352	41,058
Subordinated debentures	38,103	38,982
Accrued interest payable	6,534	2,287
Derivative financial instruments	21,835	19,127
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Cash and due from banks	68,208	70,180
Interest bearing deposits	101,573	4,191
Securities available for sale	0	0
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	0	0
Net loans and loans held for sale	0	20,367
Accrued interest receivable	58	1
Derivative financial instruments	0	0
Liabilities
Deposits with no stated maturity	3,704,808	3,798,848
Deposits with stated maturity	0	0
Other borrowings	0	0
Subordinated debt	0	0
Subordinated debentures	0	0
Accrued interest payable	482	415
Derivative financial instruments	0	0
Significant Other Observable Inputs (Level 2)
Assets
Cash and due from banks	0	0
Interest bearing deposits	0	0
Securities available for sale	679,350	779,347
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	318,606	335,418
Net loans and loans held for sale	12,063	26,518
Accrued interest receivable	6,486	6,503
Derivative financial instruments	38,683	39,747
Liabilities
Deposits with no stated maturity	0	0
Deposits with stated maturity	914,404	573,739
Other borrowings	49,831	86,006
Subordinated debt	40,352	41,058
Subordinated debentures	38,103	38,982
Accrued interest payable	6,052	1,872
Derivative financial instruments	21,835	19,127
Significant Un- observable Inputs (Level 3)
Assets
Cash and due from banks	0	0
Interest bearing deposits	0	0
Securities available for sale	0	0
Securities held to maturity (fair value of $318,606 at December 31, 2023 and $335,418 at December 31, 2022)	0	0
Net loans and loans held for sale	3,441,727	3,138,633
Accrued interest receivable	12,500	10,009
Derivative financial instruments	0	0
Liabilities
Deposits with no stated maturity	0	0
Deposits with stated maturity	0	0
Other borrowings	0	0
Subordinated debt	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Derivative financial instruments	$ 0	$ 0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) - Summary of Changes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Changes in AOCIL [Roll Forward]
Balances at beginning of period	$ 347,596	$ 398,484	$ 389,522
Other comprehensive income (loss) before reclassifications	20,101	(93,481)	(8,408)
Amounts reclassified from AOCIL	520	217	(1,115)
Other comprehensive income (loss)	20,621	(93,264)	(9,523)
Balances at end of period	404,449	347,596	398,484
Accumulated Other Comprehensive Income (Loss)
Changes in AOCIL [Roll Forward]
Balances at beginning of period	(92,763)	501	10,024
Other comprehensive income (loss)	20,621	(93,264)	(9,523)
Balances at end of period	(72,142)	(92,763)	501
Unrealized Gains (Losses) on Securities AFS
Changes in AOCIL [Roll Forward]
Balances at beginning of period	(68,742)	6,299	15,822
Other comprehensive income (loss) before reclassifications	17,454	(75,258)	(8,408)
Amounts reclassified from AOCIL	175	217	(1,115)
Other comprehensive income (loss)	17,629	(75,041)	(9,523)
Balances at end of period	(51,113)	(68,742)	6,299
Unrealized Losses on Securities Transferred to Securities HTM
Changes in AOCIL [Roll Forward]
Balances at beginning of period	(18,223)	0	0
Other comprehensive income (loss) before reclassifications	2,815	(18,223)	0
Amounts reclassified from AOCIL	0	0	0
Other comprehensive income (loss)	2,815	(18,223)	0
Balances at end of period	(15,408)	(18,223)	0
Dispropor- tionate Tax Effects from Securities AFS
Changes in AOCIL [Roll Forward]
Balances at beginning of period	(5,798)	(5,798)	(5,798)
Other comprehensive income (loss) before reclassifications	0	0	0
Amounts reclassified from AOCIL	0	0	0
Other comprehensive income (loss)	0	0	0
Balances at end of period	(5,798)	(5,798)	(5,798)
Unrealized Gains on Derivative Instruments
Changes in AOCIL [Roll Forward]
Balances at beginning of period	0	0	0
Other comprehensive income (loss) before reclassifications	(168)	0	0
Amounts reclassified from AOCIL	345	0	0
Other comprehensive income (loss)	177	0	0
Balances at end of period	$ 177	$ 0	$ 0

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) - Reclassification Out of Each Component of AOCIL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reclassifications out of AOCIL [Abstract]
Income tax expense	$ 14,609	$ 14,437	$ 14,418
Interest income	239,677	169,008	138,080
Reclassifications, net of tax	59,067	63,351	62,895
Reclassified From AOCIL
Reclassifications out of AOCIL [Abstract]
Reclassifications, net of tax	(520)
Unrealized Gains (Losses) on Securities AFS | Reclassified From AOCIL
Reclassifications out of AOCIL [Abstract]
Net gains (losses) on securities available for sale	(222)	(275)	1,411
Income tax expense	(47)	(58)	296
Reclassifications, net of tax	(175)	$ (217)	$ 1,115
Unrealized Gains on Derivative Instruments | Reclassified From AOCIL
Reclassifications out of AOCIL [Abstract]
Income tax expense	92
Interest income	437
Reclassifications, net of tax	$ 345

Independent Bank Corporation _3

Independent Bank Corporation (Parent Company Only) Financial Information - Statements of Financial Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and due from banks	$ 68,208	$ 70,180
Accrued income and other assets	132,500	128,904
Total Assets	5,263,726	4,999,787
LIABILITIES AND SHAREHOLDERS’ EQUITY
Subordinated debt	39,510	39,433
Subordinated debentures	39,728	39,660
Accrued expenses and other liabilities	107,134	108,023
Total shareholders’ equity	404,449	347,596	$ 398,484	$ 389,522
Total Liabilities and Shareholders’ Equity	5,263,726	4,999,787
Parent Company
Assets
Cash and due from banks	6,519	10,502
Interest bearing deposits - time	40,000	40,000
Investment in subsidiaries	436,887	376,930
Accrued income and other assets	4,419	6,220
Total Assets	487,825	433,652
LIABILITIES AND SHAREHOLDERS’ EQUITY
Subordinated debt	39,510	39,433
Subordinated debentures	39,728	39,660
Accrued expenses and other liabilities	3,186	6,048
Total shareholders’ equity	405,401	348,511
Total Liabilities and Shareholders’ Equity	$ 487,825	$ 433,652

Independent Bank Corporation _4

Independent Bank Corporation (Parent Company Only) Financial Information - Statements of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
OPERATING INCOME
Interest income	$ 239,677	$ 169,008	$ 138,080
OPERATING EXPENSES
Interest Expense	83,348	19,447	8,315
Income tax benefit	14,609	14,437	14,418
Net Income	59,067	63,351	62,895
Parent Company
OPERATING INCOME
Dividends from subsidiary	24,000	30,000	32,000
Interest income	1,317	199	55
Other income	96	54	33
Total Operating Income	25,413	30,253	32,088
OPERATING EXPENSES
Interest Expense	5,726	4,311	3,625
Administrative and other expenses	1,134	892	787
Total Operating Expenses	6,860	5,203	4,412
Income Before Income Tax and Equity in Undistributed Net Income of Subsidiaries	18,553	25,050	27,676
Income tax benefit	(1,215)	(1,108)	(1,048)
Income Before Equity in Undistributed Net Income of Subsidiaries	19,768	26,158	28,724
Equity in undistributed net income of subsidiaries	39,299	37,193	34,171
Net Income	$ 59,067	$ 63,351	$ 62,895

Independent Bank Corporation _5

Independent Bank Corporation (Parent Company Only) Financial Information - Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Net income	$ 59,067	$ 63,351	$ 62,895
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Deferred income tax benefit	215	(359)	1,912
Share based compensation	2,229	2,143	1,947
(Increase) decrease in accrued income and other assets	(14,617)	(25,843)	(11,669)
Increase (decrease) in accrued expenses and other liabilities	(3,597)	14,648	17,171
Total Adjustments	16,522	31,281	47,259
Net Cash From Operating Activities	75,589	94,632	110,154
CASH FLOW USED IN INVESTING ACTIVITIES
Net Cash Used In Investing Activities	(162,945)	(424,592)	(563,064)
CASH FLOW USED IN FINANCING ACTIVITIES
Dividends paid	(19,327)	(18,565)	(18,155)
Proceeds from issuance of common stock	70	77	61
Share based compensation withholding obligation	(650)	(620)	(691)
Repurchase of common stock	(5,157)	(4,010)	(17,269)
Net Cash Used In Financing Activities	182,766	294,858	443,678
Net Increase (Decrease) in Cash and Cash Equivalents	95,410	(35,102)	(9,232)
Cash and Cash Equivalents at Beginning of Year	74,371
Cash and Cash Equivalents at End of Year	169,781	74,371
Parent Company
Statement of Cash Flows [Abstract]
Net income	59,067	63,351	62,895
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH FROM OPERATING ACTIVITIES
Deferred income tax benefit	(56)	(110)	(81)
Share based compensation	91	95	95
Accretion of discount on subordinated debt and debentures	145	144	144
(Increase) decrease in accrued income and other assets	1,857	(6,012)	788
Increase (decrease) in accrued expenses and other liabilities	(2,862)	5,205	159
Equity in undistributed net income of subsidiaries	(39,299)	(37,193)	(34,171)
Total Adjustments	(40,124)	(37,871)	(33,066)
Net Cash From Operating Activities	18,943	25,480	29,829
CASH FLOW USED IN INVESTING ACTIVITIES
Purchases of interest bearing deposits - time	(80,000)	(115,000)	(160,000)
Maturity of interest bearing deposits - time	80,000	115,000	160,000
Net Cash Used In Investing Activities	0	0	0
CASH FLOW USED IN FINANCING ACTIVITIES
Dividends paid	(19,327)	(18,565)	(18,155)
Proceeds from issuance of common stock	2,208	2,124	1,913
Share based compensation withholding obligation	(650)	(620)	(691)
Repurchase of common stock	(5,157)	(4,010)	(17,269)
Net Cash Used In Financing Activities	(22,926)	(21,071)	(34,202)
Net Increase (Decrease) in Cash and Cash Equivalents	(3,983)	4,409	(4,373)
Cash and Cash Equivalents at Beginning of Year	10,502	6,093	10,466
Cash and Cash Equivalents at End of Year	$ 6,519	$ 10,502	$ 6,093

Revenue From Contracts With C_3

Revenue From Contracts With Customers - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) asset	Dec. 31, 2022 USD ($) asset	Dec. 31, 2021 asset
Revenue from Contract with Customer [Abstract]
Percentage of revenues excluded from ASC Topic 606	86.80%	84.10%	84.60%
Contract with customer, asset, after allowance for credit loss	$ 0	$ 0
Contract with customer, liability	$ 0	$ 0
Number of real estate assets sold during the period | asset	0	0	0

Revenue From Contracts With C_4

Revenue From Contracts With Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	$ 32,903	$ 31,643	$ 29,098
Bank owned life insurance	474	360	567
Other	5,459	4,977	3,942
Total	12,479	10,737	9,392
Service Charges on Deposit Accounts
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	12,361	12,288	10,170
Overdraft fees | Retail
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	9,686	10,090	8,431
Overdraft fees | Business
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	513	572	609
Account service charges | Retail
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	2,162	1,626	1,130
Other Deposit Related Income
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	3,090	2,502	2,280
ATM fees | Retail
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	1,636	1,186	1,109
ATM fees | Business
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	47	29	24
Other | Retail
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	993	972	819
Other | Business
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	414	315	328
Interchange Income
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	13,996	13,955	14,045
Investment and Insurance Commissions
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	3,456	2,898	2,603
Asset management revenue
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	1,861	1,781	1,689
Transaction based revenue
Disaggregation of Revenue [Abstract]
Revenue from contracts with customers	$ 1,595	$ 1,117	$ 914

Uncategorized Items - _IXDS

Label	Element	Value
Cumulative Effect, Period of Adoption, Adjustment [Member]
Net Income (Loss)	us-gaap_NetIncomeLoss	$ (10,303,000)