Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 5 The following table presents total loans outstanding, by portfolio segment, as of September 30, 2024 December 31, 2023 September 30, December 31, (dollars in thousands) 2024 2023 Commercial Commercial and industrial $ 606,245 $ 562,180 Commercial real estate Construction, land and development 173,629 124,034 Multifamily 275,377 245,103 Non-owner occupied 686,071 569,354 Owner occupied 296,366 271,623 Total commercial real estate 1,431,443 1,210,114 Agricultural Land 45,821 40,832 Production 39,436 36,141 Total agricultural 85,257 76,973 Total commercial 2,122,945 1,849,267 Consumer Residential real estate First lien 690,451 697,900 Construction 11,808 28,979 HELOC 134,301 118,315 Junior lien 36,445 35,819 Total residential real estate 873,005 881,013 Other consumer 36,393 29,303 Total consumer 909,398 910,316 Total loans $ 3,032,343 $ 2,759,583 Total loans included net deferred loan fees and costs of $601 thousand and $248 thousand at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Accrued interest receivable on loans is recorded within accrued interest receivable, and totaled $13.4 million at September 30, 2024 December 31, 2023 The Company manages its loan portfolio proactively to effectively identify problem credits and assess trends early, implement effective work-out strategies, and take charge-offs as promptly as practical. In addition, the Company continuously reassesses its underwriting standards in response to credit risk posed by changes in economic conditions. The Company monitors and manages credit risk through the following governance structure: ● The Credit Risk team, Collection and Special Assets team and the Credit Governance Committee, which is an internal management committee comprised of various executives and senior managers across business lines, including Accounting and Finance, Credit Underwriting, Collections and Special Assets, Risk, and Commercial and Retail Banking, oversee the Company’s systems and procedures to monitor the credit quality of its loan portfolio, conduct a loan review program, and maintain the integrity of the loan rating system. ● The Loan Committee is responsible for reviewing and approving all credit requests that exceed individual limits that have not ● The adequacy of the ACL is overseen by the ACL Governance Committee, which is an internal management committee comprised of various Company executives and senior managers across business lines, including Accounting and Finance, Credit Underwriting, Collections and Special Assets, Risk, and Commercial and Retail Banking. The ACL Governance Committee supports the oversight efforts of the Board of Directors. ● The Board of Directors has approval authority and responsibility for all matters regarding loan policy, reviews all loans approved or declined by the Loan Committee, approves lending authority and monitors asset quality and concentration levels. ● The ACL Governance Committee and Bank Board of Directors has approval authority and oversight responsibility for the ACL adequacy and methodology. Loans with a carrying value of $2.1 billion and $1.6 billion as of September 30, 2024 December 31, 2023 ACL on Loans The following tables present, by loan portfolio segment, a summary of the changes in the ACL on loans for the three nine September 30, 2024 2023 Three months ended September 30, 2024 Beginning Provision for Loan Loan Ending (dollars in thousands) Balance Credit Losses (1) Charge-offs Recoveries Balance Commercial Commercial and industrial $ 6,234 $ 660 $ (246 ) $ 153 $ 6,801 Commercial real estate Construction, land and development 10,820 (447 ) — — 10,373 Multifamily 2,430 161 — — 2,591 Non-owner occupied 8,772 (260 ) — — 8,512 Owner occupied 2,280 233 (98 ) 14 2,429 Total commercial real estate 24,302 (313 ) (98 ) 14 23,905 Agricultural Land 259 (2 ) — 20 277 Production 185 (3 ) — — 182 Total agricultural 444 (5 ) — 20 459 Total commercial 30,980 342 (344 ) 187 31,165 Consumer Residential real estate First lien 5,366 74 — — 5,440 Construction 458 (355 ) — — 103 HELOC 886 68 — — 954 Junior lien 314 807 — — 1,121 Total residential real estate 7,024 594 — — 7,618 Other consumer 328 190 (161 ) 2 359 Total consumer 7,352 784 (161 ) 2 7,977 Total $ 38,332 $ 1,126 $ (505 ) $ 189 $ 39,142 ( 1 The diff erenc Nine Months Ended September 30, 2024 Beginning Provision for Loan Loan Ending (dollars in thousands) Balance Credit Losses (1) Charge-offs Recoveries Balance Commercial Commercial and industrial $ 9,705 $ (159 ) $ (3,140 ) $ 395 $ 6,801 Commercial real estate Construction, land and development 6,135 4,238 — — 10,373 Multifamily 1,776 815 — — 2,591 Non-owner occupied 7,726 786 — — 8,512 Owner occupied 2,449 73 (127 ) 34 2,429 Total commercial real estate 18,086 5,912 (127 ) 34 23,905 Agricultural Land 96 161 — 20 277 Production 84 98 — — 182 Total agricultural 180 259 — 20 459 Total commercial 27,971 6,012 (3,267 ) 449 31,165 Consumer Residential real estate First lien 6,087 (647 ) — — 5,440 Construction 485 (382 ) — — 103 HELOC 835 119 — — 954 Junior lien 264 786 (3 ) 74 1,121 Total residential real estate 7,671 (124 ) (3 ) 74 7,618 Other consumer 201 307 (174 ) 25 359 Total consumer 7,872 183 (177 ) 99 7,977 Total $ 35,843 $ 6,195 $ (3,444 ) $ 548 $ 39,142 ( 1 The difference in the credit loss expense reported herein compared to the consolidated statements of income is associated with the credit loss expense of $31 thousand related to off-balance sheet credit exposure and ($76) thousand related to HTM investment securities. Three months ended September 30, 2023 Beginning Provision for Loan Loan Ending (dollars in thousands) Balance Credit Losses Charge-offs Recoveries Balance Commercial Commercial and industrial $ 8,170 $ 93 $ (134 ) $ 456 $ 8,585 Commercial real estate Construction, land and development 3,731 770 — 251 4,752 Multifamily 1,991 (25 ) — — 1,966 Non-owner occupied 8,555 (198 ) — — 8,357 Owner occupied 2,894 (148 ) — 11 2,757 Total commercial real estate 17,171 399 — 262 17,832 Agricultural Land 138 (22 ) — — 116 Production 103 (5 ) — — 98 Total agricultural 241 (27 ) — — 214 Total commercial 25,582 465 (134 ) 718 26,631 Consumer Residential real estate First lien 7,571 (317 ) (9 ) — 7,245 Construction 785 (22 ) — — 763 HELOC 1,117 (54 ) — 3 1,066 Junior lien 330 (6 ) — — 324 Total residential real estate 9,803 (399 ) (9 ) 3 9,398 Other consumer 311 (66 ) (8 ) 24 261 Total consumer 10,114 (465 ) (17 ) 27 9,659 Total $ 35,696 $ — $ (151 ) $ 745 $ 36,290 Nine Months Ended September 30, 2023 Beginning Adoption Provision for Loan Loan Ending (dollars in thousands) Balance of ASC 326 Credit Losses (1) Charge-offs Recoveries Balance Commercial Commercial and industrial $ 8,690 $ (535 ) $ (126 ) $ (394 ) $ 950 $ 8,585 Commercial real estate Construction, land and development 1,458 2,551 492 — 251 4,752 Multifamily 1,062 (162 ) 1,066 — — 1,966 Non-owner occupied 7,543 1,344 (530 ) — — 8,357 Owner occupied 4,188 (1,324 ) (140 ) — 33 2,757 Total commercial real estate 14,251 2,409 888 — 284 17,832 Agricultural Land 281 (86 ) (80 ) — 1 116 Production 250 (76 ) (76 ) — — 98 Total agricultural 531 (162 ) (156 ) — 1 214 Total commercial 23,472 1,712 606 (394 ) 1,235 26,631 Consumer Residential real estate First lien 5,495 1,800 (43 ) (9 ) 2 7,245 Construction 345 468 (50 ) — — 763 HELOC 951 59 50 — 6 1,066 Junior lien 352 (85 ) 85 (77 ) 49 324 Total residential real estate 7,143 2,242 42 (86 ) 57 9,398 Other consumer 531 (97 ) (188 ) (36 ) 51 261 Total consumer 7,674 2,145 (146 ) (122 ) 108 9,659 Total $ 31,146 $ 3,857 $ 460 $ (516 ) $ 1,343 $ 36,290 ( 1 The difference in the credit loss expense reported herein compared to the consolidated statements of income is associated with the credit loss expense of $44 thousand related to off-balance sheet credit exposure and $46 thousand related to HTM investment securities. The ACL on loans at September 30, 2024 December 31, 2023 one second 2024. Credit Concentrations The Company focuses on maintaining a well-balanced and diversified loan portfolio. Despite such efforts, it is recognized that credit concentrations may no 10% September 30, 2024 Credit Quality Indicators The Company’s consumer loan portfolio is primarily comprised of secured loans that are evaluated at origination on a centralized basis against standardized underwriting criteria. The Company generally does not The Company assigns a risk rating to all commercial loans, except pools of homogeneous loans, and performs detailed internal and external reviews of risk rated loans over a certain threshold to identify credit risks and to assess the overall collectability of the portfolio. These risk ratings are also subject to examination by the Company’s regulators. During the internal reviews, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which the borrowers operate and the estimated fair values of collateral securing the loans. These credit quality indicators are used to assign a risk rating to each individual loan. The Company’s ratings are aligned to pass and criticized categories. The criticized category includes special mention, substandard, and doubtful risk ratings. The risk ratings are defined as follows: ● Pass: no ● Special Mention: may not not ● Substandard: not not ● Doubtful: ● Loss: The following tables set forth the amortized cost basis of loans by credit quality indicator and vintage based on the most recent analysis performed, as of September 30, 2024 December 31, 2023 Revolving (dollars in thousands) Term Loans Amortized Cost Basis by Origination Year Loans Amortized As of September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis Total Commercial and industrial Pass $ 139,653 $ 147,857 $ 63,749 $ 40,651 $ 50,753 $ 38,881 $ 90,695 $ 572,239 Special mention — 515 — 9,368 — 6 192 10,081 Substandard — 4,448 — 4,027 3,062 2,009 10,379 23,925 Doubtful — — — — — — — — Subtotal $ 139,653 $ 152,820 $ 63,749 $ 54,046 $ 53,815 $ 40,896 $ 101,266 $ 606,245 Gross charge-offs for the period ended $ — $ 191 $ — $ — $ 2,668 $ 281 $ — $ 3,140 CRE − Construction, land and development Pass $ 47,796 $ 58,373 $ 25,508 $ 1,263 $ — $ 1,652 $ 14,032 $ 148,624 Special mention — — — — — — — — Substandard 1,139 — 23,866 — — — — 25,005 Doubtful — — — — — — — — Subtotal $ 48,935 $ 58,373 $ 49,374 $ 1,263 $ — $ 1,652 $ 14,032 $ 173,629 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — CRE − Multifamily Pass $ 24,189 $ 57,051 $ 110,246 $ 18,525 $ 31,639 $ 20,484 $ 134 $ 262,268 Special mention — — — — 12,807 — — 12,807 Substandard — — — — — 302 — 302 Doubtful — — — — — — — — Subtotal $ 24,189 $ 57,051 $ 110,246 $ 18,525 $ 44,446 $ 20,786 $ 134 $ 275,377 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — CRE − Non-owner occupied Pass $ 110,526 $ 154,417 $ 146,842 $ 56,666 $ 60,671 $ 132,675 $ 64 $ 661,861 Special mention — — — 7,032 — 1,098 4,578 12,708 Substandard — — — 7,788 — 3,714 — 11,502 Doubtful — — — — — — — — Subtotal $ 110,526 $ 154,417 $ 146,842 $ 71,486 $ 60,671 $ 137,487 $ 4,642 $ 686,071 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — CRE − Owner occupied Pass $ 52,339 $ 32,986 $ 49,367 $ 42,406 $ 28,424 $ 76,053 $ 1,798 $ 283,373 Special mention — — — 944 — 336 — 1,280 Substandard — 244 2,635 2,437 — 6,397 — 11,713 Doubtful — — — — — — — — Subtotal $ 52,339 $ 33,230 $ 52,002 $ 45,787 $ 28,424 $ 82,786 $ 1,798 $ 296,366 Gross charge-offs for the period ended $ — $ — $ 29 $ — $ — $ 98 $ — $ 127 Agricultural − Land Pass $ 8,423 $ 5,653 $ 12,726 $ 4,504 $ 5,461 $ 6,502 $ 82 $ 43,351 Special mention — — — — — — — — Substandard — 304 2,166 — — — — 2,470 Doubtful — — — — — — — — Subtotal $ 8,423 $ 5,957 $ 14,892 $ 4,504 $ 5,461 $ 6,502 $ 82 $ 45,821 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Agricultural − Production Pass $ 6,913 $ 6,178 $ 4,709 $ 493 $ 1,294 $ 599 $ 17,915 $ 38,101 Special mention — — — — — — — — Substandard — — 1,335 — — — — 1,335 Doubtful — — — — — — — — Subtotal $ 6,913 $ 6,178 $ 6,044 $ 493 $ 1,294 $ 599 $ 17,915 $ 39,436 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate − First lien Performing $ 17,117 $ 69,102 $ 191,133 $ 204,117 $ 100,781 $ 106,253 $ — $ 688,503 Nonperforming — 579 — 301 12 1,056 — 1,948 Subtotal $ 17,117 $ 69,681 $ 191,133 $ 204,418 $ 100,793 $ 107,309 $ — $ 690,451 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate − Construction Performing $ 4,035 $ 1,796 $ — $ 1,297 $ — $ — $ — $ 7,128 Nonperforming — — 4,680 — — — — 4,680 Subtotal $ 4,035 $ 1,796 $ 4,680 $ 1,297 $ — $ — $ — $ 11,808 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate − HELOC Performing $ 2,712 $ 6,392 $ 6,103 $ 1,199 $ 968 $ 1,398 $ 114,041 $ 132,813 Nonperforming — — — — — 138 1,350 1,488 Subtotal $ 2,712 $ 6,392 $ 6,103 $ 1,199 $ 968 $ 1,536 $ 115,391 $ 134,301 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate − Junior lien Performing $ 3,942 $ 9,803 $ 7,643 $ 4,304 $ 2,865 $ 3,937 $ 200 $ 32,694 Nonperforming 1,775 — 300 107 — 1,569 — 3,751 Subtotal $ 5,717 $ 9,803 $ 7,943 $ 4,411 $ 2,865 $ 5,506 $ 200 $ 36,445 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ 3 $ — $ 3 Other consumer Performing $ 7,452 $ 3,662 $ 4,732 $ 418 $ 2,236 $ 849 $ 16,754 $ 36,103 Nonperforming — — 272 — 7 11 — 290 Subtotal $ 7,452 $ 3,662 $ 5,004 $ 418 $ 2,243 $ 860 $ 16,754 $ 36,393 Gross charge-offs for the period ended $ — $ 6 $ 3 $ 150 $ 4 $ 11 $ — $ 174 Total loans $ 428,011 $ 559,360 $ 658,012 $ 407,847 $ 300,980 $ 405,919 $ 272,214 $ 3,032,343 Gross charge-offs for the period ended $ — $ 197 $ 32 $ 150 $ 2,672 $ 393 $ — $ 3,444 Revolving (dollars in thousands) Term Loans Amortized Cost Basis by Origination Year Loans Amortized As of December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial and industrial Pass $ 189,643 $ 83,233 $ 66,837 $ 62,367 $ 31,859 $ 14,879 $ 83,522 $ 532,340 Special mention — — — — — — — — Substandard 464 4,844 236 6,328 94 2,513 15,361 29,840 Doubtful — — — — — — — — Subtotal $ 190,107 $ 88,077 $ 67,073 $ 68,695 $ 31,953 $ 17,392 $ 98,883 $ 562,180 Gross charge-offs for the period ended $ 39 $ — $ 49 $ 11 $ 247 $ 90 $ — $ 436 CRE Construction, land and development Pass $ 29,902 $ 57,944 $ 14,326 $ 122 $ — $ 952 $ 121 $ 103,367 Special mention — — — — — — — — Substandard — 20,667 — — — — — 20,667 Doubtful — — — — — — — — Subtotal $ 29,902 $ 78,611 $ 14,326 $ 122 $ — $ 952 $ 121 $ 124,034 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — CRE Multifamily Pass $ 71,994 $ 67,368 $ 16,637 $ 48,643 $ 24,581 $ 15,435 $ 135 $ 244,793 Special mention — — — — — — — — Substandard — — — — — 310 — 310 Doubtful — — — — — — — — Subtotal $ 71,994 $ 67,368 $ 16,637 $ 48,643 $ 24,581 $ 15,745 $ 135 $ 245,103 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — CRE Non-owner occupied Pass $ 154,813 $ 127,550 $ 79,046 $ 62,857 $ 69,269 $ 69,680 $ 5,121 $ 568,336 Special mention — — — — — — — — Substandard — — — — 875 143 — 1,018 Doubtful — — — — — — — — Subtotal $ 154,813 $ 127,550 $ 79,046 $ 62,857 $ 70,144 $ 69,823 $ 5,121 $ 569,354 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — CRE Owner occupied Pass $ 39,030 $ 55,337 $ 41,623 $ 36,339 $ 22,340 $ 66,574 $ 2,538 $ 263,781 Special mention — — — — — 262 — 262 Substandard — 587 2,872 — 2,815 1,306 — 7,580 Doubtful — — — — — — — — Subtotal $ 39,030 $ 55,924 $ 44,495 $ 36,339 $ 25,155 $ 68,142 $ 2,538 $ 271,623 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Agricultural Land Pass $ 6,424 $ 15,294 $ 4,721 $ 5,958 $ 672 $ 7,763 $ — $ 40,832 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Subtotal $ 6,424 $ 15,294 $ 4,721 $ 5,958 $ 672 $ 7,763 $ — $ 40,832 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Agricultural Production Pass $ 7,890 $ 5,858 $ 854 $ 1,904 $ 2,744 $ 174 $ 16,717 $ 36,141 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Subtotal $ 7,890 $ 5,858 $ 854 $ 1,904 $ 2,744 $ 174 $ 16,717 $ 36,141 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate First lien Performing $ 61,201 $ 190,749 $ 217,146 $ 108,100 $ 33,102 $ 87,213 $ 284 $ 697,795 Nonperforming — — — — — 105 — 105 Subtotal $ 61,201 $ 190,749 $ 217,146 $ 108,100 $ 33,102 $ 87,318 $ 284 $ 697,900 Gross charge-offs for the period ended $ — $ — $ 9 $ — $ — $ — $ — $ 9 Residential real estate Construction Performing $ 10,978 $ 16,428 $ 1,573 $ — $ — $ — $ — $ 28,979 Nonperforming — — — — — — — — Subtotal $ 10,978 $ 16,428 $ 1,573 $ — $ — $ — $ — $ 28,979 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate HELOC Performing $ 7,470 $ 6,835 $ 789 $ 1,184 $ 308 $ 1,341 $ 100,388 $ 118,315 Nonperforming — — — — — — — — Subtotal $ 7,470 $ 6,835 $ 789 $ 1,184 $ 308 $ 1,341 $ 100,388 $ 118,315 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ 40 $ — $ 40 Residential real estate Junior lien Performing $ 10,938 $ 8,820 $ 5,157 $ 3,673 $ 1,461 $ 3,939 $ 50 $ 34,038 Nonperforming — — — — — — 1,781 1,781 Subtotal $ 10,938 $ 8,820 $ 5,157 $ 3,673 $ 1,461 $ 3,939 $ 1,831 $ 35,819 Gross charge-offs for the period ended $ — $ — $ — $ — $ — $ 77 $ — $ 77 Other consumer Performing $ 5,320 $ 6,395 $ 980 $ 4,489 $ 1,554 $ 952 $ 9,613 $ 29,303 Nonperforming — — — — — — — — Subtotal $ 5,320 $ 6,395 $ 980 $ 4,489 $ 1,554 $ 952 $ 9,613 $ 29,303 Gross charge-offs for the period ended $ 4 $ 2 $ — $ 31 $ 6 $ 8 $ — $ 51 Total loans $ 596,067 $ 667,909 $ 452,797 $ 341,964 $ 191,674 $ 273,541 $ 235,631 $ 2,759,583 Gross charge-offs for the period ended $ 43 $ 2 $ 58 $ 42 $ 253 $ 215 $ — $ 613 Past Due and Nonaccrual Loans The Company closely monitors the performance of its loan portfolio. A loan is placed on nonaccrual status when the financial condition of the borrower is deteriorating, payment in full of both principal and interest is not 90 may one six The following tables present a past due aging analysis of total loans outstanding, by portfolio segment, as of September 30, 2024 December 31, 2023 September 30, 2024 90 Days Accruing 30 - 59 Days 60 - 89 Days or More Total (dollars in thousands) Current Past Due Past Due Past Due Nonaccrual Loans Commercial Commercial and industrial $ 600,976 $ 1,807 $ 397 $ — $ 3,065 $ 606,245 Commercial real estate Construction, land and development 148,624 — — — 25,005 173,629 Multifamily 275,377 — — — — 275,377 Non-owner occupied 677,266 3,588 — — 5,217 686,071 Owner occupied 293,851 3 — — 2,512 296,366 Total commercial real estate 1,395,118 3,591 — — 32,734 1,431,443 Agricultural Land 45,821 — — — — 45,821 Production 39,366 — — — 70 39,436 Total agricultural 85,187 — — — 70 85,257 Total commercial 2,081,281 5,398 397 — 35,869 2,122,945 Consumer Residential real estate First lien 687,874 151 478 — 1,948 690,451 Construction 7,128 — — — 4,680 11,808 HELOC 132,077 655 81 — 1,488 134,301 Junior lien 32,653 17 24 — 3,751 36,445 Total residential real estate 859,732 823 583 — 11,867 873,005 Other consumer 36,007 88 8 — 290 36,393 Total consumer 895,739 911 591 — 12,157 909,398 Total $ 2,977,020 $ 6,309 $ 988 $ — $ 48,026 $ 3,032,343 December 31, 2023 90 Days Accruing 30 - 59 Days 60 - 89 Days or More Total (dollars in thousands) Current Past Due Past Due Past Due Nonaccrual Loans Commercial Commercial and industrial $ 554,602 $ 844 $ — $ 139 $ 6,595 $ 562,180 Commercial real estate Construction, land and development 124,034 — — — — 124,034 Multifamily 245,103 — — — — 245,103 Non-owner occupied 569,267 87 — — — 569,354 Owner occupied 270,467 41 — — 1,115 271,623 Total commercial real estate 1,208,871 128 — — 1,115 1,210,114 Agricultural Land 40,832 — — — — 40,832 Production 36,061 80 — — — 36,141 Total agricultural 76,893 80 — — — 76,973 Total commercial 1,840,366 1,052 — 139 7,710 1,849,267 Consumer Residential real estate First lien 695,807 901 554 — 638 697,900 Construction 28,979 — — — — 28,979 HELOC 117,540 597 — — 178 118,315 Junior lien 35,680 69 — — 70 35,819 Total residential real estate 878,006 1,567 554 — 886 881,013 Other consumer 29,086 170 47 — — 29,303 Total consumer 907,092 1,737 601 — 886 910,316 Total $ 2,747,458 $ 2,789 $ 601 $ 139 $ 8,596 $ 2,759,583 In calculating expected credit losses, the Company includes loans on nonaccrual status and loans 90 90 September 30, 2024 December 31, 2023 As of September 30, 2024 90 Days Nonaccrual or More with no Allowance Past Due (dollars in thousands) for Credit Losses Nonaccrual and Accruing Commercial Commercial and industrial $ 2,790 $ 3,065 $ — Commercial real estate Construction, land and development — 25,005 — Multifamily — — — Non-owner occupied 5,217 5,217 — Owner occupied 1,781 2,512 — Total commercial real estate 6,998 32,734 — Agricultural Land — — — Production 70 70 — Total agricultural 70 70 — Total commercial 9,858 35,869 — Consumer Residential real estate First lien 1,941 1,948 — Construction 4,680 4,680 — HELOC 138 1,488 — Junior lien 1,894 3,751 — Total residential real estate 8,653 11,867 — Other consumer — 290 — Total consumer 8,653 12,157 — Total $ 18,511 $ 48,026 $ — December 31, 2023 90 Days Nonaccrual or More with no Allowance Past Due (dollars in thousands) for Credit Losses Nonaccrual and Accruing Commercial Commercial and industrial $ 79 $ 6,595 $ 139 Commercial real estate Construction, land and development — — — Multifamily — — — Non-owner occupied — — — Owner occupied 95 1,115 — Total commercial real estate 95 1,115 — Agricultural Land — — — Production — — — Total agricultural — — — Total commercial 174 7,710 139 Consumer Residential real estate First lien 632 638 — Construction — — — HELOC 115 178 — Junior lien 70 70 — Total residential real estate 817 886 — Other consumer — — — Total consumer 817 886 — Total $ 991 $ 8,596 $ 139 Interest income that would have been recognized if loans on nonaccrual status had been current in accordance with their original terms for the three September 30, 2024 2023 The Company’s policy is to reverse previously recorded interest income when a loan is placed on nonaccrual status. As a result, the Company did not three September 30, 2024 2023 September 30, 2024 December 31, 2023 not In cases where a borrower experiences financial difficulty, the Company may three nine September 30, 2024 2023 not The following tables present the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans, as of September 30, 2024 December 31, 2023 As of September 30, 2024 Primary Type of Collateral Allowance for (dollars in thousands) Real estate Equipment Other Total Credit Losses Commercial Commercial and industrial $ 2,790 $ 76 $ — $ 2,866 $ 76 Commercial real estate Construction, land and development 25,005 — — 25,005 4,984 Multifamily — — — — — Non-owner occupied 5,217 — — 5,217 — Owner occupied 864 — — 864 298 Total commercial real estate 31,086 — — 31,086 5,282 Agricultural Land — — — — — Production — 70 — 70 — Total agricultural — 70 — 70 — Total commercial 33,876 146 — 34,022 5,358 Consumer Residential real estate First lien 1,948 — — 1,948 3 Construction 4,680 — — 4,680 — HELOC 1,529 — — 1,529 54 Junior lien 3,745 — — 3,745 825 Total residential real estate 11,902 — — 11,902 882 Other consumer — — 280 280 47 Total consumer 11,902 — 280 12,182 929 Total $ 45,778 $ 146 $ 280 $ 46,204 $ 6,287 As of December 31, 2023 Primary Type of Collateral Allowance for (dollars in thousands) Real estate Equipment Other Total Credit Losses Commercial Commercial and industrial $ 6,124 $ — $ — $ 6,124 $ 2,384 Commercial real estate Construction, land and development — — — — — Multifamily — — — — Non-owner occupied — — — — Owner occupied 695 96 791 601 Total commercial real estate 695 — 96 791 601 Agricultural Land — — — — — Production — — — — — Total agricultural — — — — — Total commercial 6,819 — 96 6,915 2,985 Consumer Residential real estate First lien 638 — — 638 3 Construction — — — — HELOC 64 22 — 86 — Junior lien 70 — 93 163 6 Total residential real estate 772 22 93 887 9 Other consumer — — — — — Total consumer 772 22 93 887 9 Total $ 7,591 $ 22 $ 189 $ 7,802 $ 2,994 Collateral dependent loans are loans for which the repayment is expected to be provided substantially by the underlying collateral when there are no |