Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | (3) Loans and Allowance for Credit Losses on Loans Composition of loans by class follows: (in thousands) June 30, 2024 December 31, 2023 Commercial real estate - non-owner occupied $ 1,652,614 $ 1,561,689 Commercial real estate - owner occupied 943,013 907,424 Total commercial real estate 2,595,627 2,469,113 Commercial and industrial - term 868,093 867,380 Commercial and industrial - lines of credit 488,877 439,748 Total commercial and industrial 1,356,970 1,307,128 Residential real estate - owner occupied 749,870 708,893 Residential real estate - non-owner occupied 365,846 358,715 Total residential real estate 1,115,716 1,067,608 Construction and land development 586,820 531,324 Home equity lines of credit 223,304 211,390 Consumer 151,221 145,340 Leases 17,258 15,503 Credits cards 24,047 23,632 Total loans (1) $ 6,070,963 $ 5,771,038 (1) Total loans are presented inclusive of premiums, discounts and net loan origination fees and costs. Accrued interest receivable on loans, which is excluded from the amortized cost of loans, totaled $23 million and $21 million at June 30, 2024 and December 31, 2023, respectively, and was included in the condensed consolidated balance sheets. Loans with carrying amounts of $3.27 billion and $3.15 billion were pledged to secure FHLB borrowing capacity at June 30, 2024 and December 31, 2023, respectively. Loans to directors and their related interests, including loans to companies for which directors are principal owners and executive officers, totaled $74 million and $62 million as of June 30, 2024 and December 31, 2023, respectively. ACL for Loans The table below reflects activity in the ACL related to loans: (in thousands) Three Months Ended June 30, 2024 Beginning Balance Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 21,823 $ (8,808 ) $ - $ 17 $ 13,032 Commercial real estate - owner occupied 11,230 (1,556 ) - 45 9,719 Total commercial real estate 33,053 (10,364 ) - 62 22,751 Commercial and industrial - term 13,916 7,478 (67 ) 302 21,629 Commercial and industrial - lines of credit 6,258 (433 ) - - 5,825 Total commercial and industrial 20,174 7,045 (67 ) 302 27,454 Residential real estate - owner occupied 11,826 1,501 (7 ) 5 13,325 Residential real estate - non-owner occupied 4,731 (483 ) - - 4,248 Total residential real estate 16,557 1,018 (7 ) 5 17,573 Construction and land development 7,459 2,570 - - 10,029 Home equity lines of credit 1,666 (519 ) - - 1,147 Consumer 1,500 1,108 (203 ) 147 2,552 Leases 232 179 - - 411 Credit cards 256 38 (70 ) 14 238 Total $ 80,897 $ 1,075 $ (347 ) $ 530 $ 82,155 (in thousands) Six Months Ended June 30, 2024 Beginning Balance Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 22,133 $ (9,134 ) $ - $ 33 $ 13,032 Commercial real estate - owner occupied 11,667 (1,997 ) - 49 9,719 Total commercial real estate 33,800 (11,131 ) - 82 22,751 Commercial and industrial - term 14,359 6,805 (90 ) 555 21,629 Commercial and industrial - lines of credit 6,495 (874 ) - 204 5,825 Total commercial and industrial 20,854 5,931 (90 ) 759 27,454 Residential real estate - owner occupied 9,316 4,010 (21 ) 20 13,325 Residential real estate - non-owner occupied 4,282 (34 ) - - 4,248 Total residential real estate 13,598 3,976 (21 ) 20 17,573 Construction and land development 7,593 2,436 - - 10,029 Home equity lines of credit 1,660 (515 ) - 2 1,147 Consumer 1,407 1,300 (413 ) 258 2,552 Leases 220 191 - - 411 Credit cards 242 62 (85 ) 19 238 Total $ 79,374 $ 2,250 $ (609 ) $ 1,140 $ 82,155 (in thousands) Three Months Ended June 30, 2023 Beginning Balance Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 21,669 $ 87 $ - $ 17 $ 21,773 Commercial real estate - owner occupied 11,429 128 - - 11,557 Total commercial real estate 33,098 215 - 17 33,330 Commercial and industrial - term 13,998 851 (57 ) - 14,792 Commercial and industrial - lines of credit 6,025 416 - 62 6,503 Total commercial and industrial 20,023 1,267 (57 ) 62 21,295 Residential real estate - owner occupied 8,205 662 (43 ) 11 8,835 Residential real estate - non-owner occupied 4,144 24 - 1 4,169 Total residential real estate 12,349 686 (43 ) 12 13,004 Construction and land development 6,735 17 - - 6,752 Home equity lines of credit 1,618 (9 ) - - 1,609 Consumer 1,186 201 (208 ) 106 1,285 Leases 199 6 - - 205 Credit cards 465 (233 ) (12 ) 10 230 Total $ 75,673 $ 2,150 $ (320 ) $ 207 $ 77,710 (in thousands) Six Months Ended June 30, 2023 Beginning Balance Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 22,641 $ (904 ) $ - $ 36 $ 21,773 Commercial real estate - owner occupied 10,827 730 - - 11,557 Total commercial real estate 33,468 (174 ) - 36 33,330 Commercial and industrial - term 12,991 1,929 (128 ) - 14,792 Commercial and industrial - lines of credit 6,389 (35 ) - 149 6,503 Total commercial and industrial 19,380 1,894 (128 ) 149 21,295 Residential real estate - owner occupied 6,717 2,140 (43 ) 21 8,835 Residential real estate - non-owner occupied 3,597 570 - 2 4,169 Total residential real estate 10,314 2,710 (43 ) 23 13,004 Construction and land development 7,186 (434 ) - - 6,752 Home equity lines of credit 1,613 8 (12 ) - 1,609 Consumer 1,158 289 (407 ) 245 1,285 Leases 201 4 - - 205 Credit cards 211 103 (100 ) 16 230 Total $ 73,531 $ 4,400 $ (690 ) $ 469 $ 77,710 The following tables present the amortized cost basis of non-performing loans and the amortized cost basis of loans on non-accrual status for which there was no related ACL losses: Non-accrual Loans Past Due 90-Days- (in thousands) With No Total or-More and Still June 30, 2024 Recorded ACL Non-accrual Accruing Interest Commercial real estate - non-owner occupied $ 310 $ 1,574 $ — Commercial real estate - owner occupied 688 1,736 — Total commercial real estate 998 3,310 — Commercial and industrial - term 4,401 6,953 — Commercial and industrial - lines of credit — — 49 Total commercial and industrial 4,401 6,953 49 Residential real estate - owner occupied 552 5,581 — Residential real estate - non-owner occupied — 546 — Total residential real estate 552 6,127 — Construction and land development — — — Home equity lines of credit 312 563 — Consumer — 372 — Leases — — — Credit cards — 46 137 Total $ 6,263 $ 17,371 $ 186 Non-accrual Loans Past Due 90-Days- (in thousands) With No Total or-More and Still December 31, 2023 Recorded ACL Non-accrual Accruing Interest Commercial real estate - non-owner occupied $ 1,714 $ 8,649 $ — Commercial real estate - owner occupied — 885 — Total commercial real estate 1,714 9,534 — Commercial and industrial - term 688 4,456 — Commercial and industrial - lines of credit — 215 — Total commercial and industrial 688 4,671 — Residential real estate - owner occupied 230 3,667 — Residential real estate - non-owner occupied — 372 — Total residential real estate 230 4,039 — Construction and land development — — — Home equity lines of credit 343 467 — Consumer — 337 — Leases — — — Credit cards — 10 110 Total $ 2,975 $ 19,058 $ 110 For the three month periods ended June 30, 2024 and 2023, the amount of accrued interest income previously recorded as revenue and subsequently reversed due to the change in accrual status was immaterial. For the three month periods ended June 30, 2024 and 2023, no The following table presents the amortized cost basis and ACL allocated for collateral dependent loans, which are individually evaluated to determine expected credit losses: (in thousands) June 30, 2024 Real Estate Accounts Receivable / Equipment Other Total ACL Allocation Commercial real estate - non-owner occupied $ 8,199 $ - $ - $ 8,199 $ 1,066 Commercial real estate - owner occupied 3,373 - - 3,373 810 Total commercial real estate 11,572 - - 11,572 1,876 Commercial and industrial - term 1,049 5,692 191 6,932 1,248 Commercial and industrial - lines of credit 2,182 101 - 2,283 612 Total commercial and industrial 3,231 5,793 191 9,215 1,860 Residential real estate - owner occupied 5,474 - - 5,474 254 Residential real estate - non-owner occupied 545 - - 545 116 Total residential real estate 6,019 - - 6,019 370 Construction and land development - - - - - Home equity lines of credit 564 - - 564 - Consumer - - 370 370 12 Leases - - - - - Credit cards - - - - - Total collateral dependent loans $ 21,386 $ 5,793 $ 561 $ 27,740 $ 4,118 (in thousands) December 31, 2023 Real Estate Accounts Receivable / Equipment Other Total ACL Allocation Commercial real estate - non-owner occupied $ 15,419 $ - $ - $ 15,419 $ 1,604 Commercial real estate - owner occupied 2,586 - - 2,586 812 Total commercial real estate 18,005 - - 18,005 2,416 Commercial and industrial - term 302 4,088 - 4,390 377 Commercial and industrial - lines of credit 2,781 101 - 2,882 708 Total commercial and industrial 3,083 4,189 - 7,272 1,085 Residential real estate - owner occupied 4,205 - - 4,205 198 Residential real estate - non-owner occupied 558 - - 558 116 Total residential real estate 4,763 - - 4,763 314 Construction and land development - - - - - Home equity lines of credit 467 - - 467 - Consumer - - 335 335 18 Leases - - - - - Credit cards - - - - - Total collateral dependent loans $ 26,318 $ 4,189 $ 335 $ 30,842 $ 3,833 The following tables present the aging of contractually past due loans by portfolio class: (in thousands) 30-59 days 60-89 days 90 or more Total Past Total June 30, 2024 Current Past Due Past Due days Past Due Due Loans Loans Commercial real estate - non-owner occupied $ 1,650,235 $ 926 $ 522 $ 931 $ 2,379 $ 1,652,614 Commercial real estate - owner occupied 940,723 831 1,240 219 2,290 943,013 Total commercial real estate 2,590,958 1,757 1,762 1,150 4,669 2,595,627 Commercial and industrial - term 860,823 5,296 427 1,547 7,270 868,093 Commercial and industrial - lines of credit 485,981 2,847 — 49 2,896 488,877 Total commercial and industrial 1,346,804 8,143 427 1,596 10,166 1,356,970 Residential real estate - owner occupied 735,752 8,165 2,525 3,428 14,118 749,870 Residential real estate - non-owner occupied 364,860 525 41 420 986 365,846 Total residential real estate 1,100,612 8,690 2,566 3,848 15,104 1,115,716 Construction and land development 586,820 — — — — 586,820 Home equity lines of credit 222,522 456 75 251 782 223,304 Consumer 150,372 482 236 131 849 151,221 Leases 17,258 — — — — 17,258 Credit cards 23,768 104 39 136 279 24,047 Total $ 6,039,114 $ 19,632 $ 5,105 $ 7,112 $ 31,849 $ 6,070,963 (in thousands) 30-59 days 60-89 days 90 or more Total Past Total December 31, 2023 Current Past Due Past Due days Past Due Due Loans Loans Commercial real estate - non-owner occupied $ 1,558,756 $ 768 $ 318 $ 1,847 $ 2,933 $ 1,561,689 Commercial real estate - owner occupied 906,385 758 260 21 1,039 907,424 Total commercial real estate 2,465,141 1,526 578 1,868 3,972 2,469,113 Commercial and industrial - term 866,089 244 2 1,045 1,291 867,380 Commercial and industrial - lines of credit 439,671 77 — — 77 439,748 Total commercial and industrial 1,305,760 321 2 1,045 1,368 1,307,128 Residential real estate - owner occupied 699,475 5,290 1,612 2,516 9,418 708,893 Residential real estate - non-owner occupied 357,763 621 94 237 952 358,715 Total residential real estate 1,057,238 5,911 1,706 2,753 10,370 1,067,608 Construction and land development 531,324 — — — — 531,324 Home equity lines of credit 210,823 67 33 467 567 211,390 Consumer 144,640 258 145 297 700 145,340 Leases 15,503 — — — — 15,503 Credit cards 23,287 191 44 110 345 23,632 Total $ 5,753,716 $ 8,274 $ 2,508 $ 6,540 $ 17,322 $ 5,771,038 Loan Risk Ratings Consistent with regulatory guidance, Bancorp categorizes loans into credit risk rating categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends. Pass-rated loans include all risk-rated loans other than those classified as OAEM, substandard, and doubtful, which are defined below: OAEM Substandard Substandard non-performing Doubtful Management considers the guidance in ASC 310-20 when determining whether a modification, extension, or renewal of loan constitutes a current period origination. Current period renewals of credit are re-underwritten at the point of renewal and considered current period originations for purposes of the table below. Bancorp has elected not to disclose revolving loans that have converted to term loans, as activity relating to this disclosure, which is included in the tables is currently immaterial to Bancorp’s loan portfolio and is expected to be in the future. As of June 30, 2024, the risk rating of loans based on year of origination was as follows: Revolving loans (in thousands) Term Loans Amortized Cost Basis by Origination Year amortized June 30, 2024 2024 2023 2022 2021 2020 Prior cost basis Total Commercial real estate - non-owner occupied: Risk rating Pass $ 169,626 $ 282,351 $ 392,264 $ 299,381 $ 209,409 $ 227,255 $ 22,537 $ 1,602,823 OAEM 4,857 3,303 - 9,879 - 8,570 - 26,609 Substandard 53 290 3,462 1,986 3,504 12,214 98 21,607 Substandard non-performing - 76 273 - - 1,226 - 1,575 Doubtful - - - - - - - - Total Commercial real estate non-owner occupied $ 174,536 $ 286,020 $ 395,999 $ 311,246 $ 212,913 $ 249,265 $ 22,635 $ 1,652,614 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied: Risk rating Pass $ 66,083 $ 138,925 $ 170,092 $ 179,919 $ 164,841 $ 170,701 $ 17,142 $ 907,703 OAEM 2,304 2,251 - 1,663 723 470 - 7,411 Substandard 2,865 8,251 8,084 2,205 4,324 434 - 26,163 Substandard non-performing 688 - 218 764 66 - - 1,736 Doubtful - - - - - - - - Total Commercial real estate owner occupied $ 71,940 $ 149,427 $ 178,394 $ 184,551 $ 169,954 $ 171,605 $ 17,142 $ 943,013 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial and industrial - term: Risk rating Pass $ 163,743 $ 201,140 $ 259,464 $ 137,893 $ 44,668 $ 41,018 $ - $ 847,926 OAEM 4,061 2,327 744 2,107 62 93 - 9,394 Substandard - 2,101 - 1,388 17 314 - 3,820 Substandard non-performing 5,083 496 817 168 302 87 - 6,953 Doubtful - - - - - - - - Total Commercial and industrial - term $ 172,887 $ 206,064 $ 261,025 $ 141,556 $ 45,049 $ 41,512 $ - $ 868,093 Current period gross charge offs $ - $ (23 ) $ - $ (67 ) $ - $ - $ - $ (90 ) Commercial and industrial - lines of credit Risk rating Pass $ 19,415 $ 16,971 $ 10,625 $ 2,901 $ 326 $ 7,502 $ 387,385 $ 445,125 OAEM 7,341 - - - - 9 23,247 30,597 Substandard - - - - - - 13,155 13,155 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Commercial and industrial - lines of credit $ 26,756 $ 16,971 $ 10,625 $ 2,901 $ 326 $ 7,511 $ 423,787 $ 488,877 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - (continued) (continued) Revolving loans (in thousands) Term Loans Amortized Cost Basis by Origination Year amortized June 30, 2024 2024 2023 2022 2021 2020 Prior cost basis Total Residential real estate - owner occupied Risk rating Pass $ 76,240 $ 162,260 $ 168,556 $ 167,235 $ 82,530 $ 87,020 $ - $ 743,841 OAEM - - - 87 - - - 87 Substandard - - 14 - - 347 - 361 Substandard non-performing 33 2,261 1,949 266 128 944 - 5,581 Doubtful - - - - - - - - Total Residential real estate - owner occupied $ 76,273 $ 164,521 $ 170,519 $ 167,588 $ 82,658 $ 88,311 $ - $ 749,870 Current period gross charge offs $ - $ (14 ) $ - $ - $ - $ (7 ) $ - $ (21 ) Residential real estate - non-owner occupied Risk rating Pass $ 38,354 $ 70,314 $ 79,860 $ 74,467 $ 44,353 $ 57,310 $ - $ 364,658 OAEM - - 1 - - 521 - 522 Substandard - - - - - 120 - 120 Substandard non-performing - - 224 18 - 304 - 546 Doubtful - - - - - - - - Total Residential real estate - non-owner occupied $ 38,354 $ 70,314 $ 80,085 $ 74,485 $ 44,353 $ 58,255 $ - $ 365,846 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and land development Risk rating Pass $ 100,940 $ 199,287 $ 189,836 $ 60,385 $ 10,144 $ 3,918 $ 15,330 $ 579,840 OAEM 3,683 - - - - - 999 4,682 Substandard 2,298 - - - - - - 2,298 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Construction and land development $ 106,921 $ 199,287 $ 189,836 $ 60,385 $ 10,144 $ 3,918 $ 16,329 $ 586,820 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Home equity lines of credit Risk rating Pass $ - $ - $ - $ - $ - $ - $ 221,504 $ 221,504 OAEM - - - - - - 1,201 1,201 Substandard - - - - - - 36 36 Substandard non-performing - - - - - - 563 563 Doubtful - - - - - - - - Total Home equity lines of credit $ - $ - $ - $ - $ - $ - $ 223,304 $ 223,304 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer Risk rating Pass $ 17,659 $ 22,903 $ 15,720 $ 7,461 $ 1,818 $ 2,246 $ 83,042 $ 150,849 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - 189 30 40 32 81 - 372 Doubtful - - - - - - - - Total Consumer $ 17,659 $ 23,092 $ 15,750 $ 7,501 $ 1,850 $ 2,327 $ 83,042 $ 151,221 Current period gross charge offs $ (329 ) $ (10 ) $ (12 ) $ (21 ) $ (4 ) $ (33 ) $ (4 ) $ (413 ) (continued) Revolving loans (in thousands) Term Loans Amortized Cost Basis by Origination Year amortized June 30, 2024 2024 2023 2022 2021 2020 Prior cost basis Total Leases Risk rating Pass $ 4,322 $ 6,112 $ 2,251 $ 1,772 $ 908 $ 243 $ - $ 15,608 OAEM - - - 13 - - - 13 Substandard 45 - 709 651 232 - - 1,637 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Leases $ 4,367 $ 6,112 $ 2,960 $ 2,436 $ 1,140 $ 243 $ - $ 17,258 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Credit cards Risk rating Pass $ - $ - $ - $ - $ - $ - $ 24,001 $ 24,001 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - 46 46 Doubtful - - - - - - - - Total Credit cards $ - $ - $ - $ - $ - $ - $ 24,047 $ 24,047 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ (85 ) $ (85 ) Total loans Risk rating Pass $ 656,381 $ 1,100,265 $ 1,288,668 $ 931,414 $ 558,997 $ 597,213 $ 770,941 $ 5,903,879 OAEM 22,246 7,881 745 13,749 785 9,663 25,447 80,516 Substandard 5,261 10,642 12,269 6,230 8,077 13,429 13,289 69,197 Substandard non-performing 5,804 3,021 3,511 1,256 528 2,642 609 17,371 Doubtful - - - - - - - - Total Loans $ 689,692 $ 1,121,809 $ 1,305,193 $ 952,649 $ 568,387 $ 622,947 $ 810,286 $ 6,070,963 Current period gross charge offs $ (329 ) $ (47 ) $ (12 ) $ (88 ) $ (4 ) $ (40 ) $ (89 ) $ (609 ) As of December 31, 2023, the risk rating of loans based on year of origination was as follows: Revolving loans (in thousands) Term Loans Amortized Cost Basis by Origination Year amortized December 31, 2023 2023 2022 2021 2020 2019 Prior cost basis Total Commercial real estate - non-owner occupied: Risk rating Pass $ 302,787 $ 370,728 $ 346,600 $ 220,144 $ 122,732 $ 136,624 $ 26,187 $ 1,525,802 OAEM 76 - 2,902 - 1,947 3,727 - 8,652 Substandard 290 1,093 997 3,587 12,278 243 98 18,586 Substandard non-performing 5,806 286 - - 1,472 1,085 - 8,649 Doubtful - - - - - - - - Total Commercial real estate non-owner occupied $ 308,959 $ 372,107 $ 350,499 $ 223,731 $ 138,429 $ 141,679 $ 26,285 $ 1,561,689 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied: Risk rating Pass $ 148,498 $ 164,087 $ 191,350 $ 179,450 $ 90,575 $ 100,988 $ 13,941 $ 888,889 OAEM 4,175 221 592 757 395 691 - 6,831 Substandard 1,675 4,258 - 4,370 458 58 - 10,819 Substandard non-performing - 21 793 71 - - - 885 Doubtful - - - - - - - - Total Commercial real estate owner occupied $ 154,348 $ 168,587 $ 192,735 $ 184,648 $ 91,428 $ 101,737 $ 13,941 $ 907,424 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial and industrial - term: Risk rating Pass $ 279,002 $ 298,204 $ 172,288 $ 56,949 $ 24,939 $ 26,790 $ - $ 858,172 OAEM 585 819 2,520 87 139 - - 4,150 Substandard 218 80 31 - - 273 - 602 Substandard non-performing 3,395 592 29 338 101 1 - 4,456 Doubtful - - - - - - - - Total Commercial and industrial - term $ 283,200 $ 299,695 $ 174,868 $ 57,374 $ 25,179 $ 27,064 $ - $ 867,380 Current period gross charge offs $ (1,315 ) $ (734 ) $ (37 ) $ (93 ) $ (37 ) $ (82 ) $ - $ (2,298 ) Commercial and industrial - lines of credit Risk rating Pass $ 30,553 $ 22,409 $ 3,232 $ 348 $ 8,931 $ 1,783 $ 356,237 $ 423,493 OAEM - - - 723 20 - 8,585 9,328 Substandard - - - - - - 6,712 6,712 Substandard non-performing 157 - - - - - 58 215 Doubtful - - - - - - - - Total Commercial and industrial - lines of credit $ 30,710 $ 22,409 $ 3,232 $ 1,071 $ 8,951 $ 1,783 $ 371,592 $ 439,748 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ (3,633 ) $ (3,633 ) (continued) (continued) Revolving loans (in thousands) Term Loans Amortized Cost Basis by Origination Year amortized December 31, 2023 2023 2022 2021 2020 2019 Prior cost basis Total Residential real estate - owner occupied Risk rating Pass $ 170,446 $ 178,088 $ 175,561 $ 86,105 $ 24,354 $ 70,213 $ - $ 704,767 OAEM - - 89 - - - - 89 Substandard - 15 - - - 355 - 370 Substandard non-performing 1,138 1,122 297 192 162 756 - 3,667 Doubtful - - - - - - - - Total Residential real estate - owner occupied $ 171,584 $ 179,225 $ 175,947 $ 86,297 $ 24,516 $ 71,324 $ - $ 708,893 Current period gross charge offs $ - $ - $ - $ - $ - $ (43 ) $ - $ (43 ) Residential real estate - non-owner occupied Risk rating Pass $ 83,913 $ 84,278 $ 77,868 $ 49,555 $ 31,325 $ 30,546 $ - $ 357,485 OAEM - 7 - - 262 277 - 546 Substandard - - - - - 312 - 312 Substandard non-performing - 233 19 - 45 75 - 372 Doubtful - - - - - - - - Total Residential real estate - non-owner occupied $ 83,913 $ 84,518 $ 77,887 $ 49,555 $ 31,632 $ 31,210 $ - $ 358,715 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and land development Risk rating Pass $ 157,832 $ 239,807 $ 69,131 $ 34,591 $ 478 $ 3,711 $ 15,623 $ 521,173 OAEM - - 3,682 - - - 999 4,681 Substandard 5,470 - - - - - - 5,470 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Construction and land development $ 163,302 $ 239,807 $ 72,813 $ 34,591 $ 478 $ 3,711 $ 16,622 $ 531,324 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Home equity lines of credit Risk rating Pass $ - $ - $ - $ - $ - $ - $ 210,886 $ 210,886 OAEM - - - - - - - - Substandard - - - - - - 37 37 Substandard non-performing - - - - - - 467 467 Doubtful - - - - - - - - Total Home equity lines of credit $ - $ - $ - $ - $ - $ - $ 211,390 $ 211,390 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ (12 ) $ (12 ) Consumer Risk rating Pass $ 30,823 $ 18,399 $ 10,148 $ 2,832 $ 1,931 $ 1,765 $ 79,105 $ 145,003 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing 41 145 91 27 3 14 16 337 Doubtful - - - - - - - - Total Consumer $ 30,864 $ 18,544 $ 10,239 $ 2,859 $ 1,934 $ 1,779 $ 79,121 $ 145,340 Current period gross charge offs $ (683 ) $ (22 ) $ (29 ) $ (43 ) $ (41 ) $ (27 ) $ (20 ) $ (865 ) (continued) (continued) Revolving loans (in thousands) Term Loans Amortized Cost Basis by Origination Year amortized December 31, 2023 2023 2022 2021 2020 2019 Prior cost basis Total Leases Risk rating Pass $ 6,801 $ 3,442 $ 3,117 $ 1,723 $ 155 $ 265 $ - $ 15,503 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Leases $ 6,801 $ 3,442 $ 3,117 $ 1,723 $ 155 $ 265 $ - $ 15,503 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Credit cards Risk rating Pass $ - $ - $ - $ - $ - $ - $ 23,622 $ 23,622 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - 10 10 Doubtful - - - - - - - - Total Credit cards $ - $ - $ - $ - $ - $ - $ 23,632 $ 23,632 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ (661 ) $ (661 ) Total loans Risk rating Pass $ 1,207,296 $ 1,379,117 $ 1,047,901 $ 630,129 $ 305,493 $ 379,258 $ 725,601 $ 5,674,795 OAEM 4,836 1,047 9,785 1,567 2,763 4,695 9,584 34,277 Substandard 7,653 5,446 1,028 7,957 12,736 1,241 6,847 42,908 Substandard non-performing 10,537 2,399 1,229 628 1,783 1,931 551 19,058 Doubtful - - - - - - - - Total Loans $ 1,230,322 $ 1,388,009 $ 1,059,943 $ 640,281 $ 322,775 $ 387,125 $ 742,583 $ 5,771,038 Current period gross charge offs $ (1,998 ) $ (756 ) $ (66 ) $ (136 ) $ (78 ) $ (152 ) $ (4,326 ) $ (7,512 ) For certain loan classes, such as credit cards, credit quality is evaluated based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in credit cards based on payment activity: June 30, December 31, (in thousands) 2024 2023 Credit cards Performing $ 23,861 $ 23,512 Non-performing 186 120 Total credit cards $ 24,047 $ 23,632 Bancorp had $894,000 and $668,000, respectively, in residential real estate loans for which formal foreclosure proceedings were in process at June 30, 2024 and December 31, 2023. Modifications to Borrowers Experiencing Financial Difficulty During the three and six month periods ended June 30, 2024 and 2023 there were no no |